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   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
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    "unit": "iso4217:EUR"
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  },
  "f118261": {
   "value": "21097000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
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    "unit": "iso4217:EUR"
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  },
  "f118266": {
   "value": "0",
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    "concept": "ifrs-full:ComprehensiveIncome",
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    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
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    "unit": "iso4217:EUR"
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  },
  "f118271": {
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   "decimals": -3,
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    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
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    "unit": "iso4217:EUR"
   }
  },
  "f118276": {
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   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
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    "unit": "iso4217:EUR"
   }
  },
  "f118281": {
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   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
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    "unit": "iso4217:EUR"
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  },
  "f118286": {
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    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
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  },
  "f118296": {
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   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2023-01-01T00:00:00",
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    "unit": "iso4217:EUR"
   }
  },
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   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300UKR289DF4UXQ47",
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    "unit": "iso4217:EUR"
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  },
  "f118306": {
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   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300UKR289DF4UXQ47",
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    "unit": "iso4217:EUR"
   }
  },
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   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300UKR289DF4UXQ47",
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    "unit": "iso4217:EUR"
   }
  },
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   "value": "83456000",
   "decimals": -3,
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    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300UKR289DF4UXQ47",
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    "unit": "iso4217:EUR"
   }
  },
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   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "f118326": {
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   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "WEB:InflationReserveMember",
    "unit": "iso4217:EUR"
   }
  },
  "f118331": {
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   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300UKR289DF4UXQ47",
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    "unit": "iso4217:EUR"
   }
  },
  "f118336": {
   "value": "265939000",
   "decimals": -3,
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    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2023-01-01T00:00:00",
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    "unit": "iso4217:EUR"
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  },
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   "decimals": -3,
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    "concept": "ifrs-full:Equity",
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    "unit": "iso4217:EUR"
   }
  },
  "f118346": {
   "value": "3009000",
   "decimals": -3,
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    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2023-01-01T00:00:00",
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    "unit": "iso4217:EUR"
   }
  },
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    "concept": "ifrs-full:Equity",
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    "unit": "iso4217:EUR"
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  },
  "f118356": {
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    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2023-01-01T00:00:00",
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    "unit": "iso4217:EUR"
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    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2023-01-01T00:00:00",
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  },
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    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300UKR289DF4UXQ47",
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    "unit": "iso4217:EUR"
   }
  },
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    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2023-01-01T00:00:00",
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    "unit": "iso4217:EUR"
   }
  },
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   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2023-01-01T00:00:00",
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    "unit": "iso4217:EUR"
   }
  },
  "f118381": {
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   "decimals": -3,
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    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2023-01-01T00:00:00",
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    "unit": "iso4217:EUR"
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  },
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    "concept": "ifrs-full:Equity",
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  "s5_notes__6__14": {
   "value": "Note esplic<span class=\"_ _1\"></span>ativ<span class=\"_ _1\"></span>e <span class=\"ls6d\">ai</span> pr<span class=\"_ _4\"></span>osp<span class=\"_ _0\"></span>et<span class=\"_ _4\"></span>ti cont<span class=\"_ _4\"></span>abili <span class=\"_ _0\"></span>consolidati<span class=\"_ _1\"></span><span class=\"ff19\"> </span>1.<span class=\"ls0\"> Entit\u00e0 che redige <span class=\"ls32\">il</span> bilancio </span>Webuild <span class=\"_ _1\"></span>S.p.A. <span class=\"_ _4\"></span>(la <span class=\"ff1a\">\u201cSociet\u00e0\u201d<span class=\"_ _1\"></span><span class=\"ff19\"> o <span class=\"_ _4\"></span><span class=\"ff1a\">\u201cWebuild\u201d)<span class=\"ff19\"> <span class=\"_ _4\"></span><span class=\"ls19\">ha<span class=\"ls0\"> sede <span class=\"_ _1\"></span>legale <span class=\"_ _4\"></span><span class=\"ls8\">in<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _1\"></span>Rozzano <span class=\"_ _4\"></span>(Milano), Mila<span class=\"_ _4\"></span>nof<span class=\"_ _0\"></span>iori <span class=\"_ _4\"></span>Strada 6 <span class=\"_ _4\"></span><span class=\"ff1a\">\u2013<span class=\"ff19\"> Palazzo <span class=\"_ _4\"></span>L <span class=\"lsb\">ed<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span>\u00e8 quotata <span class=\"ls8\">alla</span> Borsa Valori <span class=\"ls19\">di</span> Mil<span class=\"_ _1\"></span>ano (Italia). <span class=\"lsa\">Il</span> pr<span class=\"_ _1\"></span>esente bilancio con<span class=\"_ _1\"></span>solidato comprend<span class=\"_ _1\"></span>e i bilanci della Societ<span class=\"_ _1\"></span>\u00e0 e delle <span class=\"_ _11\"> </span>sue <span class=\"_ _b\"> </span>contro<span class=\"ls8\">llate</span> <span class=\"_ _b\"> </span>(unitamente<span class=\"_ _1\"></span>, <span class=\"_ _b\"> </span><span class=\"ls8\">il</span> <span class=\"_ _b\"> </span><span class=\"ff1a\">\u201cGruppo\u201d).</span> <span class=\"_ _11\"> </span><span class=\"lsa\">Il</span> <span class=\"_ _b\"> </span>Gruppo <span class=\"_ _11\"> </span>Webuild <span class=\"_ _11\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>uno <span class=\"_ _11\"> </span>dei <span class=\"_ _b\"> </span>maggiori <span class=\"_ _11\"> </span><span class=\"ff1b\">g<span class=\"_ _0\"></span>lobal <span class=\"_ _11\"> </span>player</span> <span class=\"_ _b\"> </span>nella realizzazione <span class=\"ls19\">di</span> grandi <span class=\"_ _0\"></span>infrastrutture complesse, <span class=\"ff1b\">leader</span> sul <span class=\"_ _0\"></span>mercato <span class=\"_ _0\"></span>italiano e <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>i principali <span class=\"_ _0\"></span><span class=\"ff1b\">player</span> <span class=\"ls19\">di</span> settore <span class=\"_ _0\"></span>a livello internazional<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>. Alla <span class=\"_ _2\"></span>data <span class=\"_ _f\"></span><span class=\"ls19\">di</span> <span class=\"_ _f\"></span>predisposizione <span class=\"_ _2\"></span>del <span class=\"_ _f\"></span>presente <span class=\"_ _2\"></span>bilancio, <span class=\"_ _f\"></span>Webuild <span class=\"_ _2\"></span>S.p.A. <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>soggetta <span class=\"_ _f\"></span>a <span class=\"_ _2\"></span>direzione <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>coordinamento<span class=\"_ _1\"></span> <span class=\"_ _f\"></span><span class=\"ls19\">da</span> parte <span class=\"ls19\">di</span> Salini Co<span class=\"_ _1\"></span>struttori S.p.A<span class=\"_ _1\"></span>. 2.<span class=\"ls0\"> Politiche Contabili <span class=\"ff1a\">\u2013</span> Parte Generale </span>2.1 Attestazione <span class=\"ls19\">di</span> con<span class=\"_ _1\"></span>formit\u00e0 agli IFRS Il<span class=\"ls0\"> <span class=\"_\"> </span>presente <span class=\"_\"> </span>Bilancio <span class=\"_\"> </span>consolidat<span class=\"_ _1\"></span>o <span class=\"_\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_\"> </span>stato <span class=\"_\"> </span>redatto <span class=\"_\"> </span><span class=\"ls8\">in</span> <span class=\"_ _c\"> </span>conformit\u00e0 <span class=\"_\"> </span><span class=\"ls8\">ai</span> <span class=\"_\"> </span>principi <span class=\"_ _c\"> </span>conta<span class=\"_ _1\"></span>bili <span class=\"_\"> </span>internazionali <span class=\"_\"> </span>emessi<span class=\"_ _1\"></span> </span>dall\u2019Internati<span class=\"_ _1\"></span>onal<span class=\"ff19\"> <span class=\"_ _2\"></span>Accounting <span class=\"_ _0\"></span>Standards <span class=\"_ _2\"></span>Board <span class=\"_ _0\"></span>(IASB), <span class=\"_ _2\"></span>omologati <span class=\"_ _2\"></span></span>nell\u2019Unione<span class=\"ff19\"> <span class=\"_ _0\"></span>Europea <span class=\"_ _2\"></span>cos\u00ec <span class=\"_ _0\"></span>come <span class=\"_ _2\"></span>richiesto <span class=\"_ _2\"></span>dal </span>Regolamento <span class=\"_ _4\"></span><span class=\"ls19\">n\u00b0<span class=\"ls0\"> 1<span class=\"_ _1\"></span>606/2002 <span class=\"_ _4\"></span>emanato dal<span class=\"_ _1\"></span> Parla<span class=\"_ _1\"></span>mento <span class=\"_ _4\"></span>Europeo e<span class=\"_ _1\"></span> dal <span class=\"_ _4\"></span>Consiglio <span class=\"_ _1\"></span>Europeo <span class=\"_ _4\"></span>e adottato <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>D.Lgs. <span class=\"ls1d\">n\u00b0</span> </span></span>38/2005. I <span class=\"_ _2\"></span>dettagli <span class=\"_ _2\"></span>riguardanti <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>pr<span class=\"_ _0\"></span>inc<span class=\"_ _1\"></span>ipi <span class=\"_ _2\"></span>contabili <span class=\"_ _f\"></span>adottati<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>G<span class=\"_ _0\"></span>ruppo, <span class=\"_ _2\"></span>compresi <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>relativi <span class=\"_ _2\"></span>cambiamenti <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>specificati nelle note 3 e <span class=\"ls1e\">4.</span>  2.2 Moneta funzional<span class=\"_ _1\"></span>e e <span class=\"ls19\">di</span> presentazione Il<span class=\"ls0\"> <span class=\"_ _f\"></span>presente <span class=\"_ _f\"></span>Bilancio <span class=\"_ _f\"></span>consolidato <span class=\"_ _f\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>espresso <span class=\"_ _f\"></span><span class=\"ls8\">in<span class=\"_ _0\"></span></span> <span class=\"_ _f\"></span><span class=\"ls42\">Eu</span>ro, <span class=\"_ _a\"></span>moneta <span class=\"_ _f\"></span>funzionale <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>Capogruppo. <span class=\"_ _f\"></span>Ove <span class=\"_ _a\"></span>non <span class=\"_ _f\"></span>indicato </span>diversamente, t<span class=\"_ _1\"></span>utti gli importi e<span class=\"_ _1\"></span>spressi <span class=\"ls8\">in</span> Euro sono sta<span class=\"_ _1\"></span>ti arrotondati <span class=\"ls8\">alle</span> migliaia<span class=\"_ _1\"></span>. 2.3 Autorizzazione <span class=\"ls8\">alla</span> pubblicazione Il<span class=\"ls0\"> <span class=\"_ _a\"></span>Bilancio <span class=\"_ _a\"></span>consolidato <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Gruppo <span class=\"_ _a\"></span>Webuild <span class=\"_ _a\"></span>per <span class=\"_ _10\"></span><span class=\"ff1a\">l\u2019eser<span class=\"_ _1\"></span>cizio<span class=\"ff19\"> <span class=\"_ _a\"></span>chiuso <span class=\"_ _a\"></span><span class=\"ls8\">al</span> <span class=\"_ _10\"></span><span class=\"ls6\">31</span> <span class=\"_ _a\"></span>dicembre <span class=\"_ _a\"></span>2022 <span class=\"_ _a\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>stato <span class=\"_ _a\"></span>approvato <span class=\"_ _a\"></span>e </span></span></span>autorizzato <span class=\"_ _0\"></span><span class=\"ls8\">alla</span> <span class=\"_ _2\"></span>pubblicazio<span class=\"_ _4\"></span>ne <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>Consiglio <span class=\"_ _0\"></span><span class=\"ls19\">di</span> <span class=\"_ _0\"></span>Amministrazione <span class=\"_ _0\"></span><span class=\"ls19\">di</span> <span class=\"_ _0\"></span>Webuild <span class=\"_ _0\"></span>S.p.A. <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>riunione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span><span class=\"ls6\">16</span> <span class=\"_ _0\"></span>marzo 2023. <span class=\"_\"> </span><span class=\"ls18\">La<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_\"> </span>p<span class=\"_ _1\"></span>ubblicazion<span class=\"_ _1\"></span>e <span class=\"_\"> </span>del<span class=\"_ _1\"></span> <span class=\"_\"> </span>presente <span class=\"_ _b\"> </span>Bilancio <span class=\"_\"> </span>consoli<span class=\"_ _4\"></span>dato <span class=\"_\"> </span>sar\u00e0 <span class=\"_\"> </span>e<span class=\"_ _1\"></span>ffettuata <span class=\"_ _b\"> </span><span class=\"ls8\">in<span class=\"_ _0\"></span></span> <span class=\"_\"> </span>ac<span class=\"_ _4\"></span>cord<span class=\"_ _0\"></span>o <span class=\"_\"> </span>co<span class=\"_ _1\"></span>n <span class=\"_\"> </span><span class=\"ls8\">il</span> <span class=\"_ _b\"> </span>Regolamento </span></span>delegato della Com<span class=\"_ _1\"></span>missione Euro<span class=\"_ _1\"></span>pea <span class=\"ls19\">n\u00b0</span> 2019/<span class=\"_ _1\"></span>815 e s.m. 2.4 Valutazioni sulla contin<span class=\"_ _4\"></span>uit\u00e0 aziendale<span class=\"fc0 sc0\"> </span>ll<span class=\"ls0\"> <span class=\"_\"> </span>Bilancio <span class=\"_\"> </span>consolidato <span class=\"_ _c\"> </span>del <span class=\"_\"> </span>Gruppo <span class=\"_ _c\"> </span>Webuild <span class=\"_\"> </span><span class=\"ff1a\">dell\u2019esercizio</span> <span class=\"_\"> </span>2022 <span class=\"_\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_\"> </span>stato <span class=\"_\"> </span>predisposto <span class=\"_\"> </span>sul <span class=\"_ _c\"> </span>presupposto <span class=\"_\"> </span>del </span>funzionamento<span class=\"_ _1\"></span> e <span class=\"_ _4\"></span>della conti<span class=\"_ _4\"></span>nuit\u00e0 azien<span class=\"_ _1\"></span>dale. <span class=\"_ _1\"></span>Gli <span class=\"_ _4\"></span>Amministratori <span class=\"_ _4\"></span>hanno verifica<span class=\"_ _1\"></span>to <span class=\"ff1a\">l<span class=\"_ _4\"></span>\u2019<span class=\"_ _0\"></span>insussist<span class=\"_ _1\"></span>enza<span class=\"ff19\"> <span class=\"ls19\">di<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>lementi <span class=\"_ _4\"></span>che </span></span></span></span>possano <span class=\"_ _2\"></span>segnalare <span class=\"_ _2\"></span>criticit\u00e0 <span class=\"_ _2\"></span>circa <span class=\"_ _2\"></span><span class=\"ls8\">la</span> <span class=\"_ _f\"></span>capacit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span><span class=\"ls19\">di</span> <span class=\"_ _f\"></span>far <span class=\"_ _2\"></span>fronte <span class=\"_ _2\"></span><span class=\"ls8\">alle<span class=\"_ _0\"></span></span> <span class=\"_ _2\"></span>proprie <span class=\"_ _2\"></span>obbligazioni <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>prevedibile futuro <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span><span class=\"ls8\">in<span class=\"ls0\"> <span class=\"_ _1\"></span>particol<span class=\"_ _1\"></span>are n<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>prossimi <span class=\"_ _4\"></span><span class=\"ls1e\">12<span class=\"ls0\"> mesi. <span class=\"_ _4\"></span><span class=\"ls18\">La<span class=\"ls0\"> <span class=\"_ _4\"></span>predisposizione <span class=\"_ _4\"></span>del Bil<span class=\"_ _1\"></span>ancio <span class=\"_ _4\"></span>consolid<span class=\"ls8\">ato</span> richied<span class=\"_ _1\"></span>e <span class=\"ff1a\">l<span class=\"_ _1\"></span>\u2019effettuazi<span class=\"_ _1\"></span>one<span class=\"ff19\"> </span></span></span></span></span></span></span></span>da<span class=\"ls0\"> <span class=\"_ _0\"></span>parte <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span><span class=\"ff1b\">management</span> <span class=\"_ _0\"></span></span>di<span class=\"ls0\"> <span class=\"_ _0\"></span>valutazioni <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>stime<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>comples<span class=\"_ _1\"></span>se <span class=\"_ _2\"></span>sotto <span class=\"_ _2\"></span><span class=\"ls8\">il</span> <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ofilo <span class=\"_ _0\"></span>reddituale <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>finanziario <span class=\"_ _2\"></span>anche <span class=\"_ _2\"></span>alla<span class=\"_ _1\"></span> </span>luce delle caratteristich<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> del settore <span class=\"ls19\">di</span> appart<span class=\"_ _1\"></span>enenza del Gruppo. Tali stim<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> complesse sono funzional<span class=\"_ _1\"></span>i sia <span class=\"ls8\">alla</span> conferma de<span class=\"_ _0\"></span>l presupposto <span class=\"ls19\">di</span> <span class=\"_ _0\"></span>continuit\u00e0 <span class=\"_ _0\"></span>aziendale sia <span class=\"_ _0\"></span><span class=\"ls8\">alle</span> <span class=\"_ _2\"></span>valutazioni <span class=\"ls19\">di</span> <span class=\"_ _0\"></span>bilancio <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>state f<span class=\"_ _0\"></span>ormulat<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>senza prendere <span class=\"ls8\">in</span> consid<span class=\"_ _1\"></span>erazione eventi strao<span class=\"_ _1\"></span>rdinari attualm<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nte non prevedibili<span class=\"_ _1\"></span>. 2.5 Forma e contenuti d<span class=\"_ _1\"></span>el presente Bilancio consolidat<span class=\"_ _1\"></span>o  Il<span class=\"ls0\"> Bilancio<span class=\"_ _1\"></span> consolidato <span class=\"ff1a\">dell\u2019<span class=\"_ _1\"></span>esercizio<span class=\"ff19\"> 2022 del <span class=\"_ _1\"></span>Gruppo Webuild<span class=\"_ _1\"></span> \u00e8 cos\u00ec composto: </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">Situazione patrim<span class=\"_ _1\"></span>oniale <span class=\"ff1a\">\u2013</span> finanzia<span class=\"_ _1\"></span>ria; </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">Conto economico; <span class=\"_ _1\"></span> </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">Conto economico compl<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ssivo; </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">Rendiconto finanzia<span class=\"_ _1\"></span>rio; </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">Prospetto delle variazi<span class=\"_ _1\"></span>oni del Patri<span class=\"_ _4\"></span>mo<span class=\"_ _0\"></span>nio netto; </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">Note esplicativ<span class=\"_ _1\"></span>e. </span></span>Per <span class=\"_ _f\"></span>quanto <span class=\"_ _f\"></span>riguarda <span class=\"_ _2\"></span><span class=\"ls8\">le</span> <span class=\"_ _f\"></span>modalit\u00e0 <span class=\"_ _f\"></span><span class=\"ls19\">di</span> <span class=\"_ _f\"></span>presentazione <span class=\"_ _2\"></span>del <span class=\"_ _f\"></span>presente <span class=\"_ _f\"></span>Bilancio <span class=\"_ _f\"></span>consolida<span class=\"_ _1\"></span>to <span class=\"_ _f\"></span><span class=\"ls8\">il</span> <span class=\"_ _f\"></span>Gruppo <span class=\"_ _f\"></span><span class=\"ls19\">ha</span> <span class=\"_ _f\"></span>effettuato, coerentemente con gli<span class=\"_ _1\"></span> esercizi preced<span class=\"_ _1\"></span>enti, <span class=\"ls8\">le</span> scelte <span class=\"ls19\">di</span> seg<span class=\"_ _1\"></span>uito descritte: \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">nel <span class=\"_ _1\"></span>prospetto <span class=\"_ _4\"></span>della situazio<span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>patrimoniale <span class=\"_ _4\"></span>finanziaria <span class=\"_ _4\"></span>consolidata <span class=\"_ _1\"></span>sono esp<span class=\"_ _1\"></span>oste <span class=\"_ _4\"></span>separatamente <span class=\"ls1f\">le</span> att<span class=\"_ _1\"></span>ivit\u00e0 </span></span>correnti <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>non <span class=\"_ _2\"></span>correnti <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span><span class=\"ls1f\">le<span class=\"_ _0\"></span></span> <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _f\"></span>correnti <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>non <span class=\"_ _2\"></span>correnti. <span class=\"_ _2\"></span><span class=\"ls2e\">Le</span> <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _2\"></span>correnti <span class=\"_ _2\"></span>sono <span class=\"_ _f\"></span>quelle destinate <span class=\"_ _4\"></span><span class=\"ls8\">ad<span class=\"ls0\"> <span class=\"_ _4\"></span>essere reali<span class=\"_ _1\"></span>zzate <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span><span class=\"lsb\">es<span class=\"_ _0\"></span><span class=\"ls0\">tinte <span class=\"_ _4\"></span><span class=\"ff1a\">nell\u2019ordinario<span class=\"ff19\"> <span class=\"_ _4\"></span>ciclo <span class=\"_ _4\"></span>operativo <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>G<span class=\"_ _0\"></span>ruppo <span class=\"_ _4\"></span>che, <span class=\"_ _4\"></span>normalmente, <span class=\"_ _4\"></span>copre </span></span></span></span></span></span>un<span class=\"ls0\"> arco <span class=\"_ _4\"></span><span class=\"ls2c\">te<span class=\"_ _0\"></span><span class=\"ls0\">mporale supe<span class=\"_ _1\"></span>riore <span class=\"ls8\">ai</span> <span class=\"_ _1\"></span>dodici <span class=\"_ _1\"></span>mesi. <span class=\"_ _1\"></span><span class=\"ls2e\">Le<span class=\"ls0\"> attivit\u00e0 <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> pas<span class=\"_ _1\"></span>sivit\u00e0 non<span class=\"_ _1\"></span> correnti<span class=\"_ _1\"></span> compren<span class=\"_ _1\"></span>dono gli <span class=\"_ _1\"></span>immobil<span class=\"_ _1\"></span>i, </span></span></span></span></span>impianti <span class=\"_ _10\"> </span>e <span class=\"_ _11\"> </span>macchinari, <span class=\"_ _11\"> </span><span class=\"ls1f\">le<span class=\"_ _0\"></span></span> <span class=\"_ _11\"> </span>attivit\u00e0 <span class=\"_ _10\"> </span>immateriali <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>finanzia<span class=\"_ _1\"></span>rie, <span class=\"_ _11\"> </span><span class=\"ls8\">le<span class=\"_ _0\"></span></span> <span class=\"_ _11\"> </span>attivit\u00e0 <span class=\"_ _10\"></span>per <span class=\"_ _10\"> </span>diritti <span class=\"_ _11\"> </span><span class=\"ls19\">di</span> <span class=\"_ _11\"> </span>utilizzo, <span class=\"_ _10\"> </span><span class=\"ls8\">le<span class=\"_ _0\"></span></span> <span class=\"_ _11\"> </span>imposte anticipate, <span class=\"_ _b\"> </span>i <span class=\"_ _11\"> </span>fondi <span class=\"_ _9\"> </span>rela<span class=\"_ _1\"></span>tivi <span class=\"_ _11\"> </span><span class=\"ls8\">al</span> <span class=\"_\"> </span>personal<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>, <span class=\"_ _b\"> </span><span class=\"ls8\">le</span> <span class=\"_\"> </span>i<span class=\"_ _4\"></span>mposte <span class=\"_ _b\"> </span>differite <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>gli <span class=\"_ _b\"> </span>altri <span class=\"_ _b\"> </span>saldi <span class=\"_ _b\"> </span><span class=\"ls8\">il</span> <span class=\"_ _b\"> </span>cui <span class=\"_ _b\"> </span>realizzo, <span class=\"_ _b\"> </span>estinzione<span class=\"_ _1\"></span>, consumo, <span class=\"_ _c\"> </span>cessione <span class=\"_\"> </span>o <span class=\"_ _c\"> </span>liquidazione <span class=\"_ _c\"> </span>\u00e8 <span class=\"_ _c\"> </span>previsto <span class=\"_ _c\"> </span>lungo <span class=\"_\"> </span><span class=\"ls19\">un</span> <span class=\"_ _d\"> </span>arco <span class=\"_\"> </span>temporale <span class=\"_ _c\"> </span>superiore <span class=\"_\"> </span><span class=\"ff1a\">all\u2019ordinario</span> <span class=\"_ _c\"> </span>ciclo operativo del Gr<span class=\"_ _1\"></span>uppo; \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19 ls8\">il<span class=\"ls0\"> <span class=\"_ _0\"></span>conto <span class=\"_ _2\"></span>economico <span class=\"_ _0\"></span>consolidato <span class=\"_ _0\"></span>presenta <span class=\"_ _0\"></span><span class=\"ls19\">una</span> <span class=\"_ _2\"></span>classific<span class=\"_ _1\"></span>azio<span class=\"ls19\">ne</span> <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>costi <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>natura <span class=\"lsa\">ed</span> <span class=\"_ _2\"></span>evidenzia <span class=\"_ _0\"></span><span class=\"ls8\">il</span> <span class=\"_ _2\"></span>risultato </span></span></span>prima della gestione finanzi<span class=\"_ _4\"></span>aria e de<span class=\"_ _0\"></span>lle partecipazi<span class=\"_ _1\"></span>oni e delle imposte. Viene evidenzi<span class=\"_ _1\"></span>ato <span class=\"ls8\">il</span> risultato netto delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>continuative <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>delle <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _2\"></span>operative <span class=\"_ _2\"></span>cessate, <span class=\"_ _2\"></span>nonch\u00e9 <span class=\"_ _2\"></span><span class=\"ls8\">il</span> <span class=\"_ _f\"></span>risultato <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span><span class=\"ls19\">di</span> <span class=\"_ _2\"></span>competenza <span class=\"_ _2\"></span>dei terzi <span class=\"lsa\">ed</span> <span class=\"ls8\">il</span> risult<span class=\"_ _1\"></span>ato netto <span class=\"ls19\">di</span> <span class=\"_ _1\"></span>competenza del Grup<span class=\"_ _1\"></span>po; \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19 ls8\">il<span class=\"ls0\"> <span class=\"_ _4\"></span>conto economico <span class=\"_ _4\"></span>complessivo <span class=\"_ _4\"></span>presenta <span class=\"_ _4\"></span><span class=\"ls8\">le<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _4\"></span>variazioni <span class=\"_ _1\"></span><span class=\"ls1d\">di<span class=\"ls0\"> pat<span class=\"_ _1\"></span>rimonio <span class=\"_ _1\"></span>netto <span class=\"_ _4\"></span>derivanti <span class=\"_ _4\"></span><span class=\"ls19\">da<span class=\"ls0\"> tra<span class=\"_ _1\"></span>nsazioni <span class=\"_ _4\"></span>diverse </span></span></span></span></span></span></span></span></span>dalle operazioni<span class=\"_ _1\"></span> sul capitale eff<span class=\"_ _1\"></span>ettuate con gli azi<span class=\"_ _1\"></span>onisti della Soci<span class=\"_ _1\"></span>et\u00e0; \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19 ls8\">il<span class=\"ls0\"> <span class=\"_ _c\"> </span>rendiconto <span class=\"_\"> </span>finanziario <span class=\"_ _c\"> </span>consolidato <span class=\"_\"> </span>evidenzia <span class=\"_\"> </span>separatamente <span class=\"_ _c\"> </span>i <span class=\"_\"> </span>f<span class=\"_ _0\"></span>lussi <span class=\"_\"> </span><span class=\"ls19\">di</span> <span class=\"_ _c\"> </span>cassa <span class=\"_\"> </span>de<span class=\"_ _0\"></span>rivanti <span class=\"_\"> </span><span class=\"ff1a\">dall\u2019attivit\u00e0<span class=\"_ _1\"></span><span class=\"ff19\"> </span></span></span></span></span>operativa, <span class=\"ls19\">di</span> in<span class=\"_ _1\"></span>vestimento e <span class=\"ls19\">di</span> <span class=\"_ _1\"></span>finanziament<span class=\"_ _1\"></span>o. Per <span class=\"ls8\">la</span> sua redazi<span class=\"_ _1\"></span>one \u00e8 stato utilizz<span class=\"_ _1\"></span>ato <span class=\"ls8\">il</span> metodo indiretto.<span class=\"_ _1\"></span> 2.6 Valutazioni e Stime con<span class=\"_ _1\"></span>tabili complesse  La<span class=\"ls0\"> redazione del<span class=\"_ _1\"></span> bilancio e delle relative note <span class=\"ls8\">in</span> applicazione degli IFRS richiede <span class=\"ls1d\">da</span> parte degli Amministrator<span class=\"_ _1\"></span>i </span>l\u2019effettuazion<span class=\"_ _1\"></span>e<span class=\"ff19\"> <span class=\"_ _f\"></span><span class=\"ls19\">di</span> <span class=\"_ _f\"></span>valutazioni <span class=\"_ _f\"></span>discrezionali <span class=\"_ _2\"></span>e <span class=\"_ _a\"></span>stime <span class=\"_ _f\"></span>contabili <span class=\"_ _2\"></span>che <span class=\"_ _a\"></span>hanno <span class=\"_ _f\"></span>effetto <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ui <span class=\"_ _f\"></span>valori <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>delle </span>passivit\u00e0 <span class=\"_ _3\"></span>iscritte <span class=\"_ _4\"></span><span class=\"ls8\">in<span class=\"ls0\"> <span class=\"_ _4\"></span>bilancio <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>relativa <span class=\"_ _3\"></span>informativa. <span class=\"_ _3\"></span><span class=\"ls18\">Le<span class=\"ls0\"> <span class=\"_ _4\"></span>principali <span class=\"_ _3\"></span>stime <span class=\"_ _4\"></span>sono <span class=\"_ _3\"></span>utilizzate, <span class=\"_ _3\"></span>tra <span class=\"_ _4\"></span><span class=\"ff1a\">l\u2019altro,<span class=\"ff19\"> <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>rilevare; </span></span></span></span></span></span>nota 33, i ricavi <span class=\"ls19\">di<span class=\"_ _1\"></span><span class=\"ls0\"> commess<span class=\"_ _1\"></span>a; </span></span>nota 34.6, eventual<span class=\"_ _1\"></span>i riduzioni <span class=\"ls19\">di<span class=\"_ _1\"></span><span class=\"ls0\"> valore <span class=\"ls19\">di</span> atti<span class=\"_ _1\"></span>vit\u00e0; </span></span>nota 34.6, gli acca<span class=\"_ _1\"></span>ntonamenti per ri<span class=\"_ _1\"></span>schi <span class=\"lsa\">ed</span> on<span class=\"_ _1\"></span>eri; nota <span class=\"ls1e\">8,</span> gli avviamenti;<span class=\"_ _1\"></span> note <span class=\"ls6\">11</span> e 37,<span class=\"_ _1\"></span> <span class=\"ls8\">le</span> imposte; nota 34.6, gli ammo<span class=\"_ _1\"></span>rtamenti<span class=\"_ _1\"></span>; nota 26, i ben<span class=\"_ _1\"></span>efici <span class=\"ls8\">ai</span> dipendenti. Tenuto <span class=\"_ _11\"> </span>conto <span class=\"_ _10\"></span>dello <span class=\"_ _10\"> </span>specifico <span class=\"_ _11\"> </span>settore <span class=\"_ _11\"> </span><span class=\"ls19\">di</span> <span class=\"_ _10\"> </span>appartenenza <span class=\"_ _10\"></span>del <span class=\"_ _10\"> </span>G<span class=\"_ _0\"></span>ruppo, <span class=\"_ _10\"></span>rivestono <span class=\"_ _11\"> </span>particolare <span class=\"_ _10\"> </span>rilevanza <span class=\"_ _10\"> </span><span class=\"ls8\">le<span class=\"_ _0\"></span></span> <span class=\"_ _10\"> </span>stime effettuate <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>determinare <span class=\"_ _3\"></span>i <span class=\"_ _4\"></span>ricavi <span class=\"_ _4\"></span><span class=\"ls19\">di<span class=\"ls0\"> <span class=\"_ _4\"></span>commessa, <span class=\"_ _3\"></span>incluse <span class=\"_ _3\"></span><span class=\"ls8\">le<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _4\"></span>richieste <span class=\"_ _3\"></span><span class=\"ls19\">di<span class=\"ls0\"> <span class=\"_ _4\"></span>corrispettivi <span class=\"_ _4\"></span>aggiunti<span class=\"_ _1\"></span>vi, <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>costi <span class=\"_ _3\"></span>complessivi<span class=\"_ _1\"></span> </span></span></span></span></span></span>di<span class=\"ls0\"> <span class=\"_ _0\"></span>commessa <span class=\"_ _0\"></span><span class=\"lsa\">ed</span> <span class=\"_ _0\"></span><span class=\"ls8\">il</span> <span class=\"_ _2\"></span>relativo <span class=\"_ _0\"></span>stato <span class=\"_ _2\"></span></span>di<span class=\"ls0\"> <span class=\"_ _0\"></span>avanzamento <span class=\"_ _0\"></span>(si <span class=\"_ _0\"></span>rinvia <span class=\"_ _2\"></span><span class=\"ls8\">al</span> <span class=\"_ _0\"></span>paragrafo <span class=\"_ _0\"></span><span class=\"ff1a\">\u201c<span class=\"_ _0\"></span>Attivit\u00e0</span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _2\"></span><span class=\"ff1a\">contrattuali<span class=\"_ _1\"></span>\u201d<span class=\"ff19\"> <span class=\"_ _0\"></span>della </span></span></span>sezione <span class=\"ff1a\">\u201c</span>Politi<span class=\"_ _1\"></span>che Contabili <span class=\"ff1a\">\u2013</span> Principi conta<span class=\"_ _1\"></span>bili rileva<span class=\"_ _1\"></span>nti e criteri <span class=\"ls19\">di</span> valutazi<span class=\"_ _1\"></span>one<span class=\"ff1a\">\u201d).</span> A <span class=\"ls9\">tal</span> proposito <span class=\"lse\">si<span class=\"_ _1\"></span><span class=\"ls0\"> segnala ch<span class=\"_ _4\"></span>e </span></span>una<span class=\"ls0\"> <span class=\"_ _0\"></span>parte <span class=\"_ _2\"></span>consistente <span class=\"_ _0\"></span><span class=\"ff1a\">dell\u2019attivit\u00e0</span> <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>viene <span class=\"_ _2\"></span>tipicamente <span class=\"_ _0\"></span>svolta <span class=\"_ _0\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _0\"></span></span>di<span class=\"ls0\"> <span class=\"_ _2\"></span>contratti <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>prevedono </span>un <span class=\"_ _c\"> </span>corrisp<span class=\"_ _1\"></span>ettivo <span class=\"_\"> </span>determinato <span class=\"_ _c\"> </span><span class=\"ls8\">al</span> <span class=\"_ _c\"> </span>momento <span class=\"_\"> </span>dell\u2019aggiudicazi<span class=\"_ _1\"></span>one.<span class=\"ff19\"> <span class=\"_ _c\"> </span>Ci\u00f2 <span class=\"_\"> </span>comporta <span class=\"_ _c\"> </span>che <span class=\"_ _c\"> </span>i <span class=\"_\"> </span>margini <span class=\"_ _c\"> </span>realizza<span class=\"_ _1\"></span>ti <span class=\"_ _c\"> </span>sui<span class=\"_ _4\"></span> </span>contratti <span class=\"_ _0\"></span><span class=\"ls19\">di</span> <span class=\"_ _0\"></span>tale <span class=\"_ _0\"></span>natura possano <span class=\"_ _0\"></span>subire <span class=\"_ _0\"></span>variazioni ris<span class=\"_ _0\"></span>petto <span class=\"ls8\">alle<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>stime <span class=\"_ _0\"></span>originarie <span class=\"_ _0\"></span><span class=\"ls8\">in</span> <span class=\"_ _0\"></span>funzione de<span class=\"_ _0\"></span>lla re<span class=\"_ _0\"></span>cuperabilit\u00e0<span class=\"_ _4\"></span> o <span class=\"_ _4\"></span>meno <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>maggiori <span class=\"_ _3\"></span>oneri <span class=\"_ _4\"></span>e/o <span class=\"_ _4\"></span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span><span class=\"ls1f\">in<span class=\"ls0\"> cui<span class=\"_ _4\"></span> <span class=\"_ _1\"></span><span class=\"ls8\">il<span class=\"ls0\"> <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span><span class=\"ls19\">pu\u00f2<span class=\"ls0\"> <span class=\"_ _3\"></span>incorrere <span class=\"_ _4\"></span><span class=\"ff1a\">nell\u2019esecuzione<span class=\"ff19\"> <span class=\"_ _3\"></span><span class=\"ls19\">di<span class=\"ls0\"> <span class=\"_ _4\"></span><span class=\"ls9\">tali<span class=\"ls0\"> <span class=\"_ _4\"></span>contratti. <span class=\"_ _4\"></span><span class=\"ls18\">La<span class=\"ls0\"> <span class=\"_ _4\"></span>rilevazione </span></span></span></span></span></span></span></span></span></span></span></span></span></span>di<span class=\"ls0\"> <span class=\"_ _e\"> </span>corrispetti<span class=\"_ _1\"></span>vi <span class=\"_ _e\"> </span>aggiuntivi <span class=\"_ _e\"> </span>con <span class=\"_ _e\"> </span>riferimento <span class=\"_ _d\"> </span><span class=\"ls8\">alla</span> <span class=\"_ _e\"> </span>v<span class=\"_ _0\"></span>alutazione <span class=\"_ _e\"> </span>delle <span class=\"_ _e\"> </span>Soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _e\"> </span>collegate <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span><span class=\"ff1b\">joint <span class=\"_ _d\"> </span>ven<span class=\"_ _0\"></span>ture</span> <span class=\"_ _e\"> </span>pu\u00f2<span class=\"_ _4\"></span> </span>comportare <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>rettifica <span class=\"_ _10\"></span><span class=\"ls1d\">de</span>l <span class=\"_ _10\"></span>patrimonio<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>netto <span class=\"_ _a\"></span>delle <span class=\"_ _10\"></span>stesse <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>effetto <span class=\"_ _10\"></span><span class=\"ff1a\">dell\u2019omo<span class=\"_ _1\"></span>geneizzazione<span class=\"ff19\"> <span class=\"_ _a\"></span><span class=\"ls8\">alle</span> <span class=\"_ _10\"></span>politich<span class=\"_ _1\"></span>e </span></span>contabili <span class=\"ls19\">di</span> Grup<span class=\"_ _1\"></span>po. Le<span class=\"ls0\"> <span class=\"_ _10\"></span>stime <span class=\"_ _10\"></span>contabili <span class=\"_ _a\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>i <span class=\"_ _11\"> </span>giudi<span class=\"_ _1\"></span>zi <span class=\"_ _10\"></span>significativi <span class=\"_ _10\"></span>formulati <span class=\"_ _10\"></span>dalla <span class=\"_ _10\"></span>Direzione <span class=\"_ _10\"></span>Aziendal<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>per <span class=\"_ _10\"> </span><span class=\"ls8\">la</span> <span class=\"_ _11\"> </span>redazione <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>presente<span class=\"_ _1\"></span> </span>Bilancio <span class=\"_\"> </span>consolidato <span class=\"_\"> </span>sono <span class=\"_ _c\"> </span>influenzati <span class=\"_\"> </span>(i) <span class=\"_ _c\"> </span>dall\u2019attuale<span class=\"_ _1\"></span><span class=\"ff19\"> <span class=\"_\"> </span>contesto <span class=\"_ _c\"> </span>macroeconomico <span class=\"_\"> </span>caratterizzato <span class=\"_\"> </span>dai <span class=\"_\"> </span>residui </span>impatti <span class=\"_ _c\"> </span>collegati <span class=\"_ _d\"> </span><span class=\"ls8\">alla</span> <span class=\"_ _d\"> </span>pandemia <span class=\"_ _d\"> </span>Covid-1<span class=\"ls1e\">9,</span> <span class=\"_ _d\"> </span><span class=\"ff1a\">dall\u2019inflazione,</span> <span class=\"_ _d\"> </span>dall\u2019aum<span class=\"_ _1\"></span>ento<span class=\"ff19\"> <span class=\"_ _d\"> </span>dei <span class=\"_ _d\"> </span>tassi <span class=\"_ _d\"> </span></span>d\u2019interess<span class=\"_ _1\"></span>e<span class=\"ff19\"> <span class=\"_ _d\"> </span>e <span class=\"_ _d\"> </span>dai <span class=\"_ _d\"> </span>rischi </span>geopolitici <span class=\"_\"> </span>legati <span class=\"_\"> </span><span class=\"ls8\">alla</span> <span class=\"_ _d\"> </span>crisi <span class=\"_\"> </span>tra <span class=\"_\"> </span>Russia <span class=\"_ _c\"> </span>e <span class=\"_\"> </span>Ucraina, <span class=\"_ _c\"> </span>oltre <span class=\"_\"> </span>che <span class=\"_ _c\"> </span>(ii) <span class=\"_\"> </span>dai <span class=\"_ _c\"> </span>rischi <span class=\"_\"> </span>e <span class=\"_ _c\"> </span>dalle <span class=\"_ _c\"> </span>opportunit\u00e0 <span class=\"_\"> </span>connessi<span class=\"_ _1\"></span> <span class=\"_ _c\"> </span><span class=\"ls1f\">ai</span> cambiamenti <span class=\"_\"> </span>climatici <span class=\"_\"> </span>e <span class=\"_\"> </span><span class=\"ls8\">alla</span> <span class=\"_ _c\"> </span>transizione <span class=\"_\"> </span>energetica <span class=\"_\"> </span>(argomenti <span class=\"_\"> </span>trattati <span class=\"_\"> </span><span class=\"ls8\">in</span> <span class=\"_ _c\"> </span>dettaglio <span class=\"_\"> </span>nella <span class=\"_\"> </span>Relazione <span class=\"_\"> </span>sulla gestione <span class=\"_ _a\"></span>- <span class=\"_ _a\"></span>Parte <span class=\"_ _a\"></span>III, <span class=\"_ _10\"></span>a <span class=\"_ _a\"></span>cui <span class=\"_ _a\"></span><span class=\"lse\">si</span> <span class=\"_ _a\"></span>rinvia) <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>potrebbero <span class=\"_ _10\"></span>inc<span class=\"_ _4\"></span>ide<span class=\"_ _0\"></span>re <span class=\"_ _a\"></span>sui <span class=\"_ _a\"></span>flussi <span class=\"_ _a\"></span><span class=\"ls19\">di</span> <span class=\"_ _10\"></span>cassa, <span class=\"_ _f\"></span>sulla <span class=\"_ _a\"></span>posizione <span class=\"_ _a\"></span>patrimoniale-finanziaria e sull<span class=\"_ _1\"></span>e <span class=\"ff1b\">performa<span class=\"_ _1\"></span>nce<span class=\"ff19\"> finanziarie <span class=\"lsa\">ed</span> <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>conomiche del Gr<span class=\"_ _1\"></span>uppo. </span></span>Crisi Russia-Ucraina Il<span class=\"ls0\"> <span class=\"_\"> </span>Gruppo <span class=\"_ _c\"> </span>non <span class=\"_\"> </span><span class=\"ls19\">ha</span> <span class=\"_ _c\"> </span>proget<span class=\"ls9\">ti</span> <span class=\"_ _c\"> </span>operativi <span class=\"_\"> </span><span class=\"ls1d\">n\u00e9<span class=\"_ _0\"></span></span> <span class=\"_ _c\"> </span><span class=\"ls8\">in</span> <span class=\"_ _c\"> </span>Russia <span class=\"_\"> </span><span class=\"ls1d\">n\u00e9<span class=\"_ _0\"></span></span> <span class=\"_ _c\"> </span><span class=\"ls8\">in</span> <span class=\"_ _c\"> </span>Ucraina. <span class=\"_ _c\"> </span>Con <span class=\"_\"> </span>riferimento <span class=\"_ _c\"> </span>agli <span class=\"_\"> </span>attivi <span class=\"_ _c\"> </span><span class=\"ls19\">di</span> <span class=\"_\"> </span>bilancio, </span>l\u2019esposizione<span class=\"ff19\"> <span class=\"_ _4\"></span>verso <span class=\"ls9\">tali</span> Paes<span class=\"_ _1\"></span>i \u00e8 <span class=\"_ _1\"></span>riconduci<span class=\"_ _1\"></span>bile <span class=\"ls8\">al</span> <span class=\"_ _1\"></span>solo c<span class=\"_ _1\"></span>redito <span class=\"_ _1\"></span>verso <span class=\"ls8\">il</span> <span class=\"_ _1\"></span>Committe<span class=\"_ _1\"></span>nte uc<span class=\"_ _4\"></span>raino Ukravtodor <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>lativo <span class=\"_ _1\"></span><span class=\"ls8\">al<span class=\"ls0\"> </span></span></span>progetto <span class=\"_ _b\"> </span><span class=\"ls19\">di</span> <span class=\"_\"> </span>ammodernamento <span class=\"_ _b\"> </span><span class=\"ff1a\">dell\u2019autostrada</span> <span class=\"_ _b\"> </span>M03 <span class=\"_\"> </span>nel <span class=\"_\"> </span>tratt<span class=\"_ _1\"></span>o <span class=\"_\"> </span>Kiyv-Khar<span class=\"_ _1\"></span>kiv-Dovzha<span class=\"_ _1\"></span>nskiy, <span class=\"_\"> </span>ter<span class=\"_ _1\"></span>minato <span class=\"_\"> </span><span class=\"ls8\">in</span> <span class=\"_ _b\"> </span>via unilaterale dal Com<span class=\"_ _1\"></span>mittente <span class=\"ff1a\">nell\u2019ago<span class=\"_ _1\"></span>sto<span class=\"ff19\"> del 2016; tale <span class=\"_ _1\"></span>credito \u00e8 stato totalm<span class=\"_ _1\"></span>ente svalutato nel co<span class=\"_ _1\"></span>rso del <span class=\"ls1e\">2022</span> </span></span>comportando <span class=\"_ _10\"></span><span class=\"ls19\">una</span> <span class=\"_ _10\"></span>svalutazione <span class=\"_ _10\"></span>a <span class=\"_ _10\"> </span>conto <span class=\"_ _10\"> </span>economico <span class=\"_ _11\"> </span>pari <span class=\"_ _10\"></span>a <span class=\"_ _10\"> </span><span class=\"ff1a\">\u20ac65,3</span> <span class=\"_ _11\"> </span>milioni, <span class=\"_ _10\"> </span>come <span class=\"_ _10\"> </span>meglio <span class=\"_ _11\"> </span>descritto <span class=\"_ _10\"></span>nella <span class=\"_ _10\"></span>nota successiva 14.1.<span class=\"_ _1\"></span> Contesto Macroeconomico<span class=\"_ _1\"></span> Il<span class=\"ls0\"> contesto <span class=\"_ _0\"></span>macroecono<span class=\"_ _1\"></span>mico, influenzato dagli <span class=\"_ _0\"></span>effetti della <span class=\"_ _0\"></span>pandemia e <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _0\"></span>recentem<span class=\"_ _1\"></span>ente dal <span class=\"_ _0\"></span>conflitto Russo-</span>Ucraino, <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _10\"></span>stato <span class=\"_ _10\"></span>recentement<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>caratterizzato<span class=\"_ _1\"></span> <span class=\"_ _10\"></span><span class=\"ls19\">da</span> <span class=\"_ _a\"></span><span class=\"ls19\">una</span> <span class=\"_ _10\"></span>particolare <span class=\"_ _a\"></span>volatilit\u00e0 <span class=\"_ _10\"></span>dei <span class=\"_ _a\"></span>prezzi <span class=\"_ _10\"></span>delle <span class=\"_ _a\"></span>materie <span class=\"_ _10\"></span>prime <span class=\"_ _a\"></span>e dell\u2019energia<span class=\"_ _1\"></span>,<span class=\"ff19\"> unitamente <span class=\"ls1f\">ad</span> <span class=\"ls19\">un</span> incremento </span>d<span class=\"_ _1\"></span>ell\u2019inflazione<span class=\"ff19\"> e dei ta<span class=\"_ _1\"></span>ssi <span class=\"ls19\">di</span> inter<span class=\"_ _1\"></span>esse.  </span>Come <span class=\"_ _11\"> </span>gi\u00e0 <span class=\"_ _11\"> </span>indicato <span class=\"_ _10\"> </span>ne<span class=\"_ _0\"></span>lla <span class=\"_ _11\"> </span>Relazione <span class=\"_ _11\"> </span>sulla <span class=\"_ _10\"> </span>Gestione, <span class=\"_ _11\"> </span>con <span class=\"_ _11\"> </span>riferimento <span class=\"_ _11\"> </span><span class=\"ls8\">al</span> <span class=\"_ _b\"> </span>caro <span class=\"_ _10\"> </span>de<span class=\"_ _0\"></span>lle <span class=\"_ _10\"> </span>materie <span class=\"_ _11\"> </span>prime <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>dei <span class=\"_ _11\"> </span>costi energetici,<span class=\"ls6e\">  <span class=\"ls8\">la</span></span> <span class=\"_ _10\"> </span>gestione <span class=\"_ _10\"> </span>della <span class=\"_ _11\"> </span><span class=\"ff1b\">supply <span class=\"_ _10\"> </span>c<span class=\"_ _0\"></span>hain</span> <span class=\"_ _10\"> </span>\u00e8 <span class=\"_ _11\"> </span>stata <span class=\"_ _11\"> </span>volta <span class=\"_ _10\"> </span><span class=\"ls8\">al</span> <span class=\"_ _11\"> </span>consolidamento <span class=\"_ _10\"> </span>delle <span class=\"_ _11\"> </span>misure <span class=\"_ _10\"> </span><span class=\"ls19\">di</span> <span class=\"_ _11\"> </span>mitigazione <span class=\"_ _10\"> </span>gi\u00e0 implementate <span class=\"_ _41\"> </span>negli <span class=\"_ _41\"> </span>esercizi <span class=\"_ _41\"> </span>precedenti, <span class=\"_ _41\"> </span>confermando <span class=\"_ _41\"> </span><span class=\"ff1a\">l\u2019individuazione</span> <span class=\"_ _41\"> </span><span class=\"ls19\">di</span> <span class=\"_ _41\"> </span>soluzioni <span class=\"_ _41\"> </span>alternative <span class=\"_ _41\"> </span><span class=\"ls1d\">di</span> approvvigionam<span class=\"_ _1\"></span>ento <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>trasferimenti <span class=\"_ _f\"></span><span class=\"ls19\">di</span> <span class=\"_ _f\"></span>urgenza <span class=\"_ _2\"></span><span class=\"ls19\">di</span> <span class=\"_ _f\"></span><span class=\"ff1b\">equipment</span> <span class=\"_ _f\"></span>tra <span class=\"_ _f\"></span>commesse, <span class=\"_ _f\"></span><span class=\"ls37\">ma</span> <span class=\"_ _2\"></span>anche<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>attraverso <span class=\"_ _2\"></span><span class=\"ls19\">un</span> <span class=\"_ _f\"></span>solido monitoraggio <span class=\"_\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_\"> </span>mercato <span class=\"_\"> </span>e <span class=\"_\"> </span>conseguente <span class=\"_\"> </span>adat<span class=\"_ _1\"></span>tamento <span class=\"_\"> </span>delle <span class=\"_\"> </span>strat<span class=\"_ _1\"></span>egie <span class=\"_\"> </span><span class=\"ls19\">di</span> <span class=\"_\"> </span>acquisto <span class=\"_\"> </span><span class=\"ls8\">al</span> <span class=\"_\"> </span>fine <span class=\"_\"> </span><span class=\"ls19\">di</span> <span class=\"_\"> </span>ga<span class=\"_ _1\"></span>rantire <span class=\"_\"> </span><span class=\"ls1f\">il</span> contenimento dei <span class=\"_ _1\"></span>prezzi. Si<span class=\"ls0\"> <span class=\"_ _2\"></span>ricorda <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>quanto <span class=\"_ _2\"></span>riguarda <span class=\"_ _2\"></span><span class=\"ls8\">la</span> <span class=\"_ _0\"></span>gestione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>contratti, <span class=\"_ _2\"></span><span class=\"ls8\">la</span> <span class=\"_ _2\"></span>maggior <span class=\"_ _0\"></span>parte <span class=\"_ _f\"></span>dei <span class=\"_ _2\"></span>contratti <span class=\"_ _0\"></span>esteri <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>redatta <span class=\"_ _2\"></span><span class=\"ls1f\">in</span> </span>conformit\u00e0 <span class=\"_ _4\"></span>con <span class=\"_ _1\"></span>gli <span class=\"_ _4\"></span>standard <span class=\"_ _4\"></span>internazionali <span class=\"_ _4\"></span>previsti <span class=\"_ _1\"></span><span class=\"ff1a\">dall\u2019<span class=\"ff1b\">Internati<span class=\"_ _1\"></span>onal <span class=\"_ _4\"></span>Federation <span class=\"_ _1\"></span><span class=\"ls6f\">of<span class=\"ls0\"> <span class=\"_ _4\"></span>Consulting En<span class=\"_ _1\"></span>gineers<span class=\"ff19\"> <span class=\"_ _4\"></span>(FIDIC), </span></span></span></span></span>che <span class=\"_ _11\"> </span>prevedono <span class=\"_ _b\"> </span>clausole <span class=\"_ _11\"> </span><span class=\"ls19\">di</span> <span class=\"_ _11\"> </span>mitigazione <span class=\"_ _b\"> </span>del <span class=\"_ _11\"> </span>rischio <span class=\"_ _11\"> </span>prezzo,<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>tra <span class=\"_ _b\"> </span>cui <span class=\"_ _11\"> </span>quelle <span class=\"_ _b\"> </span>relative <span class=\"_ _11\"> </span><span class=\"ls8\">alla</span> <span class=\"_ _b\"> </span>variazione <span class=\"_ _b\"> </span>del <span class=\"_ _11\"> </span>costo dell\u2019opera<span class=\"ff19\"> <span class=\"ls8\">in</span> caso <span class=\"ls19\">di<span class=\"_ _1\"></span><span class=\"ls0\"> incremento dei prezzi<span class=\"_ _1\"></span> delle materi<span class=\"_ _1\"></span>e prime. </span></span></span>In<span class=\"ls0\"> I<span class=\"_ _0\"></span>talia, <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>secondo semestre <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span><span class=\"ls8\">il</span> <span class=\"_ _2\"></span>Governo <span class=\"_ _0\"></span><span class=\"ls19\">ha</span> <span class=\"_ _0\"></span>emanato <span class=\"_ _0\"></span><span class=\"ls8\">la</span> <span class=\"_ _0\"></span>legge <span class=\"_ _0\"></span><span class=\"ls19\">n\u00b0</span> <span class=\"_ _2\"></span><span class=\"ls1e\">91</span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span><span class=\"ls1e\">15<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>luglio <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>convertendo <span class=\"ls8\">il</span> </span>D.L. <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span><span class=\"ls6\">17</span> <span class=\"_ _2\"></span>maggio <span class=\"_ _2\"></span>2022, <span class=\"_ _f\"></span><span class=\"ls1d\">n\u00b0</span> <span class=\"_ _f\"></span><span class=\"ls1e\">50</span> <span class=\"_ _f\"></span><span class=\"ff1a\">(\u201cDecreto</span> <span class=\"_ _0\"></span><span class=\"ff1a\">Aiuti\u201d),</span> <span class=\"_ _f\"></span>confermando <span class=\"_ _2\"></span><span class=\"ls1f\">le</span> <span class=\"_ _f\"></span>misure <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>fronteggiare <span class=\"_ _f\"></span><span class=\"ls8\">il</span> <span class=\"_ _2\"></span>caro-materiali <span class=\"_ _0\"></span>e l\u2019aumento<span class=\"ff19\"> dei prezzi dei carburanti e </span>dell\u2019energia.<span class=\"ff19\"> <span class=\"lsa\">In<span class=\"_ _1\"></span><span class=\"ls0\"> aggiunta, <span class=\"ls8\">la</span> <span class=\"_ _0\"></span>legge <span class=\"ls19\">n\u00b0</span> 197 del <span class=\"ls1e\">29</span> <span class=\"_ _0\"></span>dicembre 2022 (Legge <span class=\"ls19\">di</span> </span></span></span>Bilancio per <span class=\"ls8\">il</span> <span class=\"_ _0\"></span>2023), con entrata <span class=\"ls8\">in</span> vigore <span class=\"ls8\">il</span> <span class=\"_ _0\"></span><span class=\"ls6\">1\u00b0</span> gennaio 2023, <span class=\"ls19\">ha</span> confermato <span class=\"ff1a\">l\u2019implementazi<span class=\"_ _1\"></span>one<span class=\"ff19\"> <span class=\"ls19\">di</span> misure per </span></span>l\u2019aggiornamento<span class=\"ff19\"> <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>prezziari <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span><span class=\"ls8\">la</span> <span class=\"_ _2\"></span>revisione <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>prezzi <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>lavori <span class=\"_ _0\"></span><span class=\"ls8\">in</span> <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span><span class=\"ls19\">di</span> <span class=\"_ _0\"></span>esecuzione, <span class=\"_ _0\"></span>volte <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>supportare <span class=\"_ _0\"></span>gli </span>aumenti ecc<span class=\"_ _1\"></span>ezionali dei pr<span class=\"_ _1\"></span>ezzi anche <span class=\"_ _1\"></span>per <span class=\"ls8\">il</span> 2023<span class=\"_ _1\"></span>. <span class=\"ff1a\">Nell\u2019ambito</span> della<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>predisposizi<span class=\"_ _1\"></span>one dei <span class=\"ff1b\">bu<span class=\"_ _1\"></span>dget<span class=\"ff19\"> <span class=\"ls19\">di</span> co<span class=\"_ _1\"></span>mmessa, <span class=\"lse\">si<span class=\"_ _4\"></span><span class=\"ls0\"> </span></span></span></span>\u00e8 tenuto conto d<span class=\"_ _1\"></span>el previsto andamento <span class=\"_ _1\"></span>dei costi delle <span class=\"_ _1\"></span>materie prime <span class=\"lsa\">ed</span> <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nergetic<span class=\"_ _1\"></span>i. Da <span class=\"_\"> </span>ultimo <span class=\"_ _c\"> </span>con <span class=\"_\"> </span>riferimento <span class=\"_ _c\"> </span>all\u2019incremento<span class=\"_ _1\"></span><span class=\"ff19\"> <span class=\"_ _c\"> </span>dei <span class=\"_ _c\"> </span>tassi <span class=\"_\"> </span><span class=\"ls19\">di</span> <span class=\"_ _c\"> </span>interesse, <span class=\"_\"> </span><span class=\"lse\">si</span> <span class=\"_\"> </span>\u00e8 <span class=\"_ _c\"> </span>tenuto <span class=\"_\"> </span>conto <span class=\"_ _c\"> </span>del <span class=\"_ _c\"> </span>loro <span class=\"_ _c\"> </span>andament<span class=\"_ _1\"></span>o </span>nell\u2019ambito<span class=\"ff19\"> <span class=\"_ _11\"> </span>dello <span class=\"_ _b\"> </span>svolgimento <span class=\"_ _11\"> </span>dei <span class=\"_ _b\"> </span><span class=\"ff1b\">test</span> <span class=\"_ _b\"> </span><span class=\"ls19\">di</span> <span class=\"_ _11\"> </span><span class=\"ff1b\">impairment</span> <span class=\"_ _b\"> </span>sugli <span class=\"_ _11\"> </span>attivi <span class=\"_ _b\"> </span><span class=\"ls19\">di</span> <span class=\"_ _b\"> </span>bilancio <span class=\"_ _11\"> </span>(avviamento, <span class=\"_ _11\"> </span>partecipazioni <span class=\"_ _11\"> </span>e </span>crediti), <span class=\"_ _0\"></span><span class=\"ls8\">in<span class=\"_ _0\"></span></span> <span class=\"_ _2\"></span>particolare <span class=\"_ _0\"></span><span class=\"ls8\">ai</span> <span class=\"_ _2\"></span>fini <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>determinazione <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>rispettivi <span class=\"_ _2\"></span>WACC. <span class=\"_ _2\"></span>Con <span class=\"_ _0\"></span>riferimento <span class=\"_ _2\"></span><span class=\"ls8\">al</span> <span class=\"_ _2\"></span>potenziale <span class=\"_ _0\"></span>impatto derivante <span class=\"_ _2\"></span><span class=\"ls19\">da</span> <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>ulteriori <span class=\"_ _2\"></span>fluttuazioni <span class=\"_ _2\"></span>dei <span class=\"_ _f\"></span>tassi <span class=\"_ _2\"></span><span class=\"ff1a\">d\u2019interessi</span> <span class=\"_ _2\"></span>sugli <span class=\"_ _2\"></span>oneri <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>proventi <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span><span class=\"ls19\">di</span> <span class=\"_ _2\"></span>Gruppo, <span class=\"_ _2\"></span><span class=\"lse\">si</span> veda <span class=\"ff1a\">l\u2019informati<span class=\"_ _1\"></span>va<span class=\"ff19\"> inserita nella nota <span class=\"_ _4\"></span>3<span class=\"_ _0\"></span>2.2.2. </span></span>Cambiamenti climatici<span class=\"_ _1\"></span> e transizione energeti<span class=\"ls32\">ca</span> Come <span class=\"_ _0\"></span>riportato <span class=\"_ _0\"></span><span class=\"ff1a\">all\u2019interno</span> <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Relazione <span class=\"_ _0\"></span>sulla <span class=\"_ _2\"></span>Gestione, <span class=\"_ _0\"></span><span class=\"ls8\">la</span> <span class=\"_ _0\"></span>transizione <span class=\"_ _0\"></span>verso <span class=\"_ _2\"></span><span class=\"ff1a\">un\u2019economia</span> a <span class=\"_ _0\"></span>basse<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>emissioni di<span class=\"ls0\"> <span class=\"_ _a\"></span>carbonio <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>a <span class=\"_ _10\"></span>maggiore <span class=\"_ _f\"></span>sostenibilit\u00e0 <span class=\"_ _a\"></span>ambientale <span class=\"_ _a\"></span><span class=\"ls1d\">pu\u00f2</span> <span class=\"_ _10\"></span>determinar<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>rischi <span class=\"_ _a\"></span>per <span class=\"_ _10\"></span><span class=\"ff1a\">l\u2019impr<span class=\"_ _1\"></span>esa,<span class=\"ff19\"> <span class=\"_ _a\"></span>indotti <span class=\"_ _a\"></span><span class=\"ls19\">da</span> <span class=\"_ _a\"></span>possibili </span></span></span>accelerazioni <span class=\"_ _f\"></span>nella <span class=\"_ _a\"></span>severit\u00e0 <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _f\"></span>politiche <span class=\"_ _a\"></span>ambientali <span class=\"_ _f\"></span>e <span class=\"_ _10\"></span>climat<span class=\"_ _1\"></span>iche, <span class=\"_ _a\"></span>nonch\u00e9 <span class=\"_ _f\"></span>dal <span class=\"_ _a\"></span>progresso <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>tecnologie <span class=\"_ _f\"></span>e all\u2019attenzion<span class=\"_ _1\"></span>e<span class=\"ff19\"> se<span class=\"_ _1\"></span>mpre <span class=\"_ _4\"></span>maggiore degli <span class=\"_ _4\"></span>stakeholder <span class=\"_ _4\"></span><span class=\"ls8\">in<span class=\"ls0\"> rel<span class=\"_ _1\"></span>azione al<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>tematich<span class=\"_ _1\"></span>e a<span class=\"_ _1\"></span>mbientali. <span class=\"_ _4\"></span>Inoltre, <span class=\"_ _1\"></span><span class=\"ff1a\">l\u2019intensifica<span class=\"_ _1\"></span>rsi<span class=\"ff19\"> </span></span></span></span></span>dei fenomeni <span class=\"_ _1\"></span>connessi <span class=\"_ _1\"></span><span class=\"ls8\">al<span class=\"ls0\"> cambiam<span class=\"_ _1\"></span>ento climatico e <span class=\"_ _1\"></span>i rel<span class=\"_ _1\"></span>ativi impa<span class=\"_ _1\"></span>tti sulle p<span class=\"_ _1\"></span>rincipali a<span class=\"_ _1\"></span>ree della <span class=\"_ _1\"></span>catena del <span class=\"_ _1\"></span>valore </span></span>rappresentano <span class=\"_ _10\"> </span>una <span class=\"_ _11\"> </span>de<span class=\"_ _0\"></span>lle <span class=\"_ _11\"> </span>maggiori <span class=\"_ _11\"> </span>sfide <span class=\"_ _b\"> </span>che <span class=\"_ _11\"> </span><span class=\"ls8\">le</span> <span class=\"_ _b\"> </span>azie<span class=\"_ _1\"></span>nde <span class=\"_ _11\"> </span><span class=\"lse\">si</span> <span class=\"_ _11\"> </span>trovano <span class=\"_ _11\"> </span><span class=\"ls8\">ad<span class=\"_ _0\"></span></span> <span class=\"_ _11\"> </span>affrontare <span class=\"_ _11\"> </span>nel <span class=\"_ _11\"> </span>breve <span class=\"_ _11\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>medio-lungo termine. Al<span class=\"ls0\"> <span class=\"_ _a\"></span>fine <span class=\"_ _a\"></span><span class=\"ls19\">di</span> <span class=\"_ _a\"></span>individuare <span class=\"_ _f\"></span><span class=\"lsa\">ed</span> <span class=\"_ _a\"></span>adottare <span class=\"_ _a\"></span><span class=\"ls8\">le</span> <span class=\"_ _a\"></span>soluzioni <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>gli <span class=\"_ _a\"></span>strumenti <span class=\"_ _a\"></span>necessari <span class=\"_ _a\"></span>volti <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>(i) <span class=\"_ _a\"></span>minimizzare <span class=\"_ _a\"></span><span class=\"ff1a\">l\u2019impatto<span class=\"_ _1\"></span><span class=\"ff19\"> <span class=\"_ _a\"></span>che </span></span></span>potrebbe <span class=\"_ _4\"></span>derivare <span class=\"_ _4\"></span>dai <span class=\"_ _1\"></span>rischi <span class=\"_ _4\"></span>fisici, <span class=\"_ _4\"></span>(ii) a<span class=\"_ _1\"></span>nticipare <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>rischi <span class=\"_ _1\"></span><span class=\"ls1d\">di<span class=\"ls0\"> tra<span class=\"_ _1\"></span>nsizione <span class=\"_ _4\"></span>derivanti <span class=\"_ _4\"></span>dal <span class=\"_ _1\"></span>passaggio <span class=\"_ _4\"></span>verso <span class=\"_ _4\"></span><span class=\"ff1a\">un\u2019economia<span class=\"_ _1\"></span><span class=\"ff19\"> </span></span></span></span>a <span class=\"_ _1\"></span>basse <span class=\"_ _1\"></span>emissioni <span class=\"_ _4\"></span><span class=\"ls19\">di<span class=\"ls0\"> carboni<span class=\"_ _4\"></span>o,<span class=\"_ _0\"></span> W<span class=\"_ _1\"></span>ebuild <span class=\"_ _1\"></span>sta p<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rseguend<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span> <span class=\"ls8\">il</span> <span class=\"_ _4\"></span>progetto <span class=\"ls19\">di</span> <span class=\"_ _4\"></span>incorporazione <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>rischi E<span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>G, <span class=\"ff1a\">a<span class=\"_ _1\"></span>ll\u2019i<span class=\"ff19\">nterno<span class=\"_ _1\"></span> </span></span></span></span>del <span class=\"ff1b\">Group Risk Asse<span class=\"_ _1\"></span>ssment<span class=\"ff19\"> periodico <span class=\"_ _1\"></span>svolto dalla funzione <span class=\"ls19\">di<span class=\"_ _1\"></span><span class=\"ls0\"> Risk Manag<span class=\"_ _1\"></span>ement. </span></span></span></span>Le<span class=\"ls0\"> <span class=\"_ _f\"></span>misure <span class=\"_ _a\"></span><span class=\"ls19\">di</span> <span class=\"_ _f\"></span>mitigazione <span class=\"_ _a\"></span>individuate <span class=\"_ _f\"></span>e <span class=\"_ _a\"></span>adottate <span class=\"_ _a\"></span>dal <span class=\"_ _a\"></span>Gruppo <span class=\"_ _f\"></span>con <span class=\"_ _a\"></span>riferimento <span class=\"_ _a\"></span><span class=\"ls8\">ai</span> <span class=\"_ _a\"></span>rischi <span class=\"_ _f\"></span>identificati, <span class=\"_ _f\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _f\"></span>s<span class=\"_ _0\"></span>tate<span class=\"_ _1\"></span> </span>riflesse nei budget <span class=\"_ _1\"></span><span class=\"ls19\">di<span class=\"ls0\"> commessa p<span class=\"_ _1\"></span>revedendo inv<span class=\"_ _1\"></span>estimenti costanti <span class=\"ls8\">in</span> azio<span class=\"_ _1\"></span>ni e misure <span class=\"ls19\">di</span> e<span class=\"_ _1\"></span>fficientament<span class=\"_ _1\"></span>o. </span></span>I rischi <span class=\"_ _0\"></span>legati <span class=\"ls8\">ai</span> <span class=\"_ _0\"></span>cambiamenti climatici sono stati <span class=\"_ _0\"></span>considerati inoltre <span class=\"ff1a\">nell\u2019ambito</span> della predisposizione <span class=\"_ _0\"></span>dei piani<span class=\"_ _1\"></span> utilizzati<span class=\"_ _1\"></span> <span class=\"ls70\">ai</span> fini degli <span class=\"ff1b\">impairment test</span> s<span class=\"_ _1\"></span>volti <span class=\"lse\">su</span> alcuni as<span class=\"_ _1\"></span>set <span class=\"ls19\">di</span> bilancio (avviam<span class=\"_ _1\"></span>ento, partecipazioni<span class=\"_ _1\"></span>, crediti). Con<span class=\"_ _1\"></span> riferimento <span class=\"_ _f\"></span>agli <span class=\"_ _2\"></span>altri <span class=\"_ _f\"></span>attivi <span class=\"_ _f\"></span><span class=\"ls19\">di</span> <span class=\"_ _f\"></span>bilancio, <span class=\"_ _f\"></span><span class=\"lsa\">ed</span> <span class=\"_ _f\"></span><span class=\"ls8\">in<span class=\"_ _0\"></span></span> <span class=\"_ _2\"></span>particolare <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>impianti, <span class=\"_ _f\"></span>macchinari <span class=\"_ _f\"></span><span class=\"lsb\">ed</span> <span class=\"_ _f\"></span>attrezzature <span class=\"_ _f\"></span>utilizzate <span class=\"_ _2\"></span>dal Gruppo <span class=\"ff1a\">nell\u2019ambito</span> <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>progetti <span class=\"ls8\">in</span> <span class=\"_ _0\"></span>corso, <span class=\"_ _0\"></span>occorre considerare <span class=\"_ _0\"></span>che <span class=\"ls8\">la</span> <span class=\"_ _0\"></span>natura, <span class=\"_ _0\"></span><span class=\"ls8\">le</span> <span class=\"_ _0\"></span>caratteristiche <span class=\"lsa\">ed</span> <span class=\"_ _0\"></span><span class=\"ls8\">il</span> <span class=\"_ _0\"></span>loro breve ciclo <span class=\"ls19\">di</span> vita (e<span class=\"_ _1\"></span>s: TBM per gli scavi<span class=\"_ _4\"></span>)<span class=\"_ _0\"></span> non comportano <span class=\"ls19\">un</span> <span class=\"_ _4\"></span>ris<span class=\"_ _0\"></span>chio significati<span class=\"_ _1\"></span>vo <span class=\"ls19\">di</span> obsolescenza<span class=\"_ _4\"></span>. In<span class=\"ls0\"> <span class=\"_ _0\"></span><span class=\"ls9\">tale<span class=\"_ _0\"></span></span> <span class=\"_ _2\"></span>contesto <span class=\"_ _0\"></span>assume <span class=\"_ _0\"></span>particolare <span class=\"_ _2\"></span>rilevanza <span class=\"_ _0\"></span><span class=\"ls8\">il</span> <span class=\"_ _2\"></span>fatto <span class=\"_ _2\"></span><span class=\"ls1d\">di</span> <span class=\"_ _2\"></span>basare<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ls1f\">le<span class=\"_ _0\"></span></span> <span class=\"_ _2\"></span>valutazioni <span class=\"_ _2\"></span><span class=\"ls19\">di</span> <span class=\"_ _0\"></span>bilancio <span class=\"_ _0\"></span><span class=\"lse\">su</span> <span class=\"_ _2\"></span><span class=\"ls1d\">un<span class=\"_ _0\"></span></span> <span class=\"_ _2\"></span><span class=\"ff1b\">budget</span> <span class=\"_ _0\"></span>2023 <span class=\"_ _2\"></span><span class=\"ls19\">di</span> </span>Gruppo <span class=\"_ _f\"></span>aggiornato <span class=\"_ _f\"></span><span class=\"ls8\">al</span> <span class=\"_ _f\"></span>fine <span class=\"_ _f\"></span><span class=\"ls19\">di</span> <span class=\"_ _f\"></span>tener <span class=\"_ _f\"></span><span class=\"ls8\">in</span> <span class=\"_ _f\"></span>debito <span class=\"_ _a\"></span>conto <span class=\"_ _f\"></span>le <span class=\"_ _2\"></span>incertezze <span class=\"_ _f\"></span>emerse. <span class=\"_ _f\"></span><span class=\"ls2e\">Le</span> <span class=\"_ _a\"></span>procedure <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _f\"></span>Gruppo <span class=\"_ _f\"></span>Webuild prevedono <span class=\"_ _10\"> </span><span class=\"ls19\">un</span> <span class=\"_ _11\"> </span>processo <span class=\"_ _11\"> </span><span class=\"ls19\">di</span> <span class=\"_ _11\"> </span>pianificazion<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>che <span class=\"_ _11\"> </span><span class=\"lse\">si</span> <span class=\"_ _11\"> </span>sviluppa <span class=\"_ _11\"> </span><span class=\"ls8\">in</span> <span class=\"_ _11\"> </span>due <span class=\"_ _11\"> </span>momenti <span class=\"_ _11\"> </span>antecedenti <span class=\"_ _10\"> </span><span class=\"ls8\">alla</span> <span class=\"_ _11\"> </span>f<span class=\"_ _0\"></span>ormazione <span class=\"_ _10\"> </span>del bilancio <span class=\"_ _4\"></span><span class=\"ls19\">di<span class=\"ls0\"> <span class=\"_ _1\"></span>fine a<span class=\"_ _4\"></span>nno e <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>bilancio semestral<span class=\"_ _1\"></span>e. <span class=\"_ _4\"></span>Con<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>riferimento <span class=\"_ _4\"></span><span class=\"ls8\">alla<span class=\"ls0\"> relazione <span class=\"_ _4\"></span>finanziaria <span class=\"_ _4\"></span>annuale <span class=\"_ _4\"></span><span class=\"ls8\">il<span class=\"ls0\"> <span class=\"ff1b\">budget</span> <span class=\"_ _4\"></span>2023 </span></span></span></span></span></span>\u00e8 <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>predisposto tenuto conto <span class=\"_ _0\"></span><span class=\"ff1a\">de<span class=\"_ _0\"></span>ll\u2019attual<span class=\"_ _1\"></span>e<span class=\"ff19\"> <span class=\"_ _0\"></span>contesto macroeconomico <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>risultati<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>emersi <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span><span class=\"ff1b\">climate <span class=\"_ _0\"></span>risk </span></span></span>&amp; opportunity as<span class=\"_ _1\"></span>sessment<span class=\"ff19\">. </span>Inoltre, <span class=\"_ _f\"></span><span class=\"ls1f\">le</span> <span class=\"_ _a\"></span>assunzioni<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>fondamenta<span class=\"_ _1\"></span>li <span class=\"_ _f\"></span>riguardanti <span class=\"_ _2\"></span><span class=\"ls8\">il</span> <span class=\"_ _f\"></span>futuro <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _f\"></span><span class=\"ls1f\">le<span class=\"_ _0\"></span></span> <span class=\"_ _f\"></span>altre <span class=\"_ _2\"></span>cause <span class=\"_ _f\"></span><span class=\"ls19\">di</span> <span class=\"_ _f\"></span>incertezza<span class=\"_ _1\"></span> <span class=\"_ _f\"></span><span class=\"ff1a\">nell\u2019effettuaz<span class=\"_ _1\"></span>ione<span class=\"ff19\"> <span class=\"_ _f\"></span>delle </span></span>stime <span class=\"_ _4\"></span><span class=\"ls8\">alla<span class=\"ls0\"> <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span><span class=\"ls19\">di<span class=\"ls0\"> <span class=\"_ _4\"></span>riferimento <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>bilancio <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>possono <span class=\"_ _4\"></span>causare <span class=\"_ _4\"></span>rettifiche <span class=\"_ _3\"></span>rilevanti <span class=\"_ _4\"></span><span class=\"ls8\">ai<span class=\"ls0\"> <span class=\"_ _4\"></span>valori <span class=\"_ _1\"></span>contabili<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>attivit\u00e0 </span></span></span></span></span></span>e <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>state <span class=\"_ _3\"></span>descritte <span class=\"_ _4\"></span><span class=\"ff1a\">nell\u2019apposito<span class=\"ff19\"> <span class=\"_ _4\"></span>paragrafo <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _4\"></span>Relazion<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>gestione <span class=\"_ _4\"></span>dedicato <span class=\"_ _4\"></span><span class=\"ls8\">ai<span class=\"ls0\"> <span class=\"_ _1\"></span>principa<span class=\"_ _1\"></span>li </span></span></span></span>fattori <span class=\"ls19\">di</span> rischio<span class=\"_ _1\"></span>. I <span class=\"_ _0\"></span>risultati <span class=\"_ _0\"></span>effettivi <span class=\"_ _0\"></span>possono <span class=\"_ _0\"></span>differire <span class=\"_ _0\"></span><span class=\"ls19\">da</span> <span class=\"_ _0\"></span>quelli <span class=\"_ _0\"></span>stimati <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>causa <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>incertezz<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>caratterizzano <span class=\"_ _0\"></span><span class=\"ls1f\">le<span class=\"_ _0\"></span></span> <span class=\"_ _2\"></span>ipotesi e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ls1f\">le</span> condizioni sulle qua<span class=\"_ _1\"></span>li <span class=\"ls8\">le</span> stime sono ba<span class=\"_ _1\"></span>sate. 2.7 Area e metodi <span class=\"ls19\">di</span> con<span class=\"_ _1\"></span>solidamento  Per <span class=\"_ _10\"> </span><span class=\"ls8\">il</span> <span class=\"_ _11\"> </span>consolidamento <span class=\"_ _10\"></span>sono <span class=\"_ _10\"></span><span class=\"lse\">st<span class=\"ls8\">ati</span></span> <span class=\"_ _10\"></span>utilizzati <span class=\"_ _10\"></span>i <span class=\"_ _10\"></span>bilanci <span class=\"_ _10\"></span><span class=\"ls8\">al</span> <span class=\"_ _11\"> </span><span class=\"ls6\">31</span> <span class=\"_ _10\"></span>dicembre <span class=\"_ _10\"></span>2022 <span class=\"_ _10\"></span>approvati<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>dagli <span class=\"_ _10\"> </span>organi <span class=\"_ _11\"> </span>sociali, <span class=\"_ _10\"> </span>ove applicabile, d<span class=\"_ _1\"></span>elle entit\u00e0 inclus<span class=\"_ _1\"></span>e <span class=\"ff1a\">nell\u2019area</span> <span class=\"ls19\">di</span> con<span class=\"_ _1\"></span>solidamento. L'elenco <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _2\"></span>Entit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>incluse <span class=\"_ _2\"></span><span class=\"ff1a\">nell\u2019area</span> <span class=\"_ _2\"></span><span class=\"ls19\">di</span> <span class=\"_ _2\"></span>consolidam<span class=\"_ _1\"></span>ento <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>riportato <span class=\"_ _0\"></span><span class=\"ff1a\">nell\u2019allegato</span> <span class=\"_ _0\"></span><span class=\"ff1a\">\u201c<span class=\"_ _0\"></span>Elenco</span> <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo W<span class=\"ff1a\">ebuild\u201d.</span> 2.7.1 Metodi <span class=\"ls19\">di</span> consoli<span class=\"_ _1\"></span>damento I saldi contabili della Ca<span class=\"_ _1\"></span>pogruppo, e delle Imprese <span class=\"ls19\">di</span> cui Web<span class=\"_ _1\"></span>uild S.p.A detiene <span class=\"ls8\">il</span> controllo, diretto o indir<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>tto, sono consolidati a<span class=\"_ _1\"></span>ttraverso <span class=\"ls8\">il</span> cosiddetto meto<span class=\"_ _4\"></span>do<span class=\"_ _0\"></span> <span class=\"ff1a\">dell\u2019integrazion<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span><span class=\"ff19\"> globale. </span></span>Webuild S<span class=\"_ _1\"></span>.p.A.<span class=\"ls13\">  </span>identifica <span class=\"ff1a\">u<span class=\"_ _4\"></span>n\u2019<span class=\"_ _0\"></span>altra<span class=\"ff19\"> enti<span class=\"_ _1\"></span>t\u00e0 come c<span class=\"_ _1\"></span>ontrollata<span class=\"_ _1\"></span> quando <span class=\"ls19\">ha</span> <span class=\"_ _1\"></span><span class=\"ls8\">il<span class=\"ls0\"> potere <span class=\"ls19\">di<span class=\"_ _1\"></span><span class=\"ls0\"> indi<span class=\"_ _1\"></span>rizzare unil<span class=\"_ _1\"></span>ateralmente <span class=\"ls1f\">le</span> </span></span></span></span></span></span>attivit\u00e0 rilevanti <span class=\"_ _1\"></span>della parteci<span class=\"_ _1\"></span>pata <span class=\"ls8\">in</span> modo <span class=\"ls19\">da</span> ottene<span class=\"_ _1\"></span>rne i relativi benefici ec<span class=\"_ _1\"></span>onomici. Le<span class=\"ls0\"> Societ\u00e0 <span class=\"_ _1\"></span>o <span class=\"ls8\">le</span> Im<span class=\"_ _1\"></span>prese verso <span class=\"_ _1\"></span><span class=\"ls8\">le<span class=\"ls0\"> quali Webuil<span class=\"_ _1\"></span>d S.p.A. e<span class=\"_ _1\"></span>sercita <span class=\"ls19\">un</span> <span class=\"_ _1\"></span>controllo congi<span class=\"_ _1\"></span>unto <span class=\"_ _1\"></span><span class=\"ls8\">in<span class=\"ls0\"> funzione dell<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> quote <span class=\"ls19\">di<span class=\"_ _4\"></span><span class=\"ls0\"> </span></span></span></span></span></span></span>partecipazione o <span class=\"ls19\">di</span> <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>pecifiche previ<span class=\"_ _1\"></span>sioni contrattuali<span class=\"_ _1\"></span>, sulla base <span class=\"ls19\">di</span> <span class=\"_ _1\"></span>quanto stabilito<span class=\"_ _4\"></span> dallo IFRS <span class=\"ls1e\">11<span class=\"_ _0\"></span></span> sono ril<span class=\"_ _1\"></span>evate: \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">linea per linea sull<span class=\"_ _1\"></span>a base del<span class=\"_ _1\"></span>la quota <span class=\"ls19\">di</span> partecipaz<span class=\"_ _1\"></span>ione, qualora co<span class=\"_ _1\"></span>nfigurabili come <span class=\"_ _1\"></span><span class=\"ff1b\">joint operation<span class=\"ff19\">; </span></span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">con <span class=\"ls8\">il</span> metodo del patri<span class=\"_ _1\"></span>monio netto, qualora c<span class=\"_ _1\"></span>onfigurabi<span class=\"_ _1\"></span>li come <span class=\"ff1b\">joint venture</span>. </span></span>Le<span class=\"ls0\"> Societ\u00e0 coll<span class=\"_ _1\"></span>egate sono val<span class=\"_ _1\"></span>utate secondo <span class=\"ls8\">il</span> metodo del pat<span class=\"_ _4\"></span>rimon<span class=\"_ _0\"></span>io netto. </span>I <span class=\"_ _10\"></span>bilanci <span class=\"_ _10\"></span>utilizza<span class=\"_ _1\"></span>ti <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span><span class=\"ls8\">il</span> <span class=\"_ _10\"> </span>consolidamento <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _10\"></span>stati <span class=\"_ _10\"></span>opport<span class=\"_ _1\"></span>unamente <span class=\"_ _10\"></span>omog<span class=\"_ _1\"></span>eneizzati <span class=\"_ _a\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>riclassificati <span class=\"_ _a\"></span><span class=\"ls8\">al</span> <span class=\"_ _10\"> </span>f<span class=\"_ _0\"></span>ine <span class=\"_ _10\"></span><span class=\"ls1d\">di</span> renderli <span class=\"_ _f\"></span>uniformi <span class=\"_ _f\"></span><span class=\"ls8\">ai</span> <span class=\"_ _a\"></span>principi <span class=\"_ _2\"></span>contabili <span class=\"_ _f\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _f\"></span><span class=\"ls8\">ai</span> <span class=\"_ _a\"></span>criteri <span class=\"_ _f\"></span><span class=\"ls19\">di</span> <span class=\"_ _f\"></span>valutazione <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>Gruppo, <span class=\"_ _f\"></span><span class=\"ls8\">in<span class=\"_ _0\"></span></span> <span class=\"_ _f\"></span>linea <span class=\"_ _f\"></span>con <span class=\"_ _a\"></span>quanto <span class=\"_ _f\"></span>previsto <span class=\"_ _f\"></span>dai principi contabili<span class=\"_ _1\"></span> internazio<span class=\"_ _1\"></span>nali IAS/IFRS attualment<span class=\"_ _1\"></span>e <span class=\"ls8\">in</span> vigore. 2.7.2 Transazioni relati<span class=\"_ _1\"></span>ve a quote <span class=\"ls19\">di</span> minoranza<span class=\"_ _4\"></span> Le<span class=\"ls0\"> <span class=\"_ _4\"></span>mo<span class=\"_ _0\"></span>dific<span class=\"ls1d\">he</span> n<span class=\"_ _1\"></span>ella quota <span class=\"_ _4\"></span><span class=\"ls19\">di<span class=\"ls0\"> <span class=\"_ _4\"></span>interessenza <span class=\"ls19\">di<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"ls19\">una<span class=\"ls0\"> <span class=\"_ _1\"></span>controll<span class=\"_ _1\"></span>ata <span class=\"_ _4\"></span>che<span class=\"_ _0\"></span> n<span class=\"_ _1\"></span>on co<span class=\"_ _1\"></span>stituiscono <span class=\"_ _1\"></span>una <span class=\"_ _4\"></span>perdita <span class=\"ls19\">di</span> <span class=\"_ _4\"></span>controllo <span class=\"_ _1\"></span>sono </span></span></span></span></span></span></span>trattate <span class=\"_ _f\"></span>come <span class=\"_ _a\"></span><span class=\"ff1b\">equity <span class=\"_ _a\"></span>transaction</span>. <span class=\"_ _f\"></span>Pertanto, <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>acquisti <span class=\"_ _f\"></span>successivi <span class=\"_ _f\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _f\"></span><span class=\"ls8\">ad<span class=\"_ _0\"></span></span> <span class=\"_ _f\"></span>e<span class=\"_ _0\"></span>ntit\u00e0 <span class=\"_ _f\"></span>per <span class=\"_ _a\"></span><span class=\"ls8\">le<span class=\"_ _0\"></span></span> <span class=\"_ _f\"></span>qu<span class=\"_ _0\"></span>ali <span class=\"_ _f\"></span>esiste <span class=\"_ _a\"></span>gi\u00e0 <span class=\"_ _a\"></span><span class=\"ls8\">il</span> controllo <span class=\"_\"> </span>l<span class=\"_ _4\"></span>\u2019eventuale <span class=\"_ _b\"> </span>differenza <span class=\"_\"> </span>po<span class=\"_ _1\"></span>sitiva <span class=\"_\"> </span>o<span class=\"_ _4\"></span> <span class=\"_\"> </span>negativa <span class=\"_ _b\"> </span>tra <span class=\"_\"> </span><span class=\"ls8\">il</span> <span class=\"_ _b\"> </span>costo <span class=\"_\"> </span><span class=\"ls19\">di<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_\"> </span>acq<span class=\"_ _4\"></span>uisto <span class=\"_\"> </span>e <span class=\"_ _b\"> </span><span class=\"ls1f\">la<span class=\"_ _0\"></span></span> <span class=\"_\"> </span>corrispo<span class=\"_ _1\"></span>ndente <span class=\"_ _b\"> </span>quota <span class=\"_\"> </span><span class=\"ls19\">di<span class=\"_ _4\"></span><span class=\"ls0\"> </span></span></span></span>patrimonio <span class=\"_ _a\"></span>netto <span class=\"_ _a\"></span>contabile <span class=\"_ _f\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>rilevata <span class=\"_ _a\"></span>direttamente <span class=\"_ _f\"></span>nel <span class=\"_ _10\"></span>patrimonio<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>netto <span class=\"_ _a\"></span><span class=\"ls19\">di</span> <span class=\"_ _a\"></span>Gruppo; <span class=\"_ _a\"></span>per <span class=\"_ _10\"></span>ces<span class=\"_ _1\"></span>sioni <span class=\"_ _a\"></span>parziali <span class=\"_ _a\"></span><span class=\"ls19\">di</span> controllate senza <span class=\"_ _0\"></span>perdita <span class=\"_ _0\"></span><span class=\"ls19\">di</span> <span class=\"_ _0\"></span>controllo <span class=\"_ _0\"></span><span class=\"ff1a\">l\u2019eventuale</span> plusvalenza/minusvalenza \u00e8 <span class=\"_ _0\"></span>contabilizzata<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>direttamente <span class=\"_ _0\"></span>nel patrimonio netto <span class=\"ls19\">di<span class=\"_ _1\"></span><span class=\"ls0\"> Gruppo. </span></span>3. Politiche Contabili <span class=\"ff1a\">\u2013</span> Principi c<span class=\"_ _0\"></span>ontabili rilevanti e criteri di valutazione Di seguito sono il<span class=\"_ _1\"></span>lustrati i principi conta<span class=\"_ _1\"></span>bili pi\u00f9 ril<span class=\"_ _1\"></span>evanti adotta<span class=\"_ _1\"></span>ti per la redazi<span class=\"_ _1\"></span>one del Bilancio consolidato. 3.1 Immobili, impianti e ma<span class=\"_ _4\"></span>cchinari<span class=\"fs6\"> </span>Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>Webuild <span class=\"_ _1\"></span>ha <span class=\"_ _4\"></span>optato <span class=\"_ _4\"></span>per i<span class=\"_ _1\"></span>scrivere <span class=\"_ _4\"></span>immobili, <span class=\"_ _4\"></span>impianti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>macchinari <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>al <span class=\"_ _1\"></span>criterio <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>costo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>acquisto o di produzion<span class=\"_ _1\"></span>e al netto del<span class=\"_ _1\"></span> relativo fondo am<span class=\"_ _1\"></span>mortamento e di <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ventuali p<span class=\"_ _1\"></span>erdite di valore. <span class=\"fs6\"> </span>L\u2019ammortamento <span class=\"_\"> </span>\u00e8 <span class=\"_\"> </span>calcolato <span class=\"_\"> </span>a <span class=\"_\"> </span>quote <span class=\"_\"> </span>costanti <span class=\"_\"> </span>sull<span class=\"_ _0\"></span><span class=\"ff19\">a <span class=\"_\"> </span>base <span class=\"_ _c\"> </span>di <span class=\"_\"> </span>aliquote <span class=\"_\"> </span>economico-tecniche <span class=\"_\"> </span>determinat<span class=\"_ _1\"></span>e <span class=\"_\"> </span>in </span>relazione alle residu<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> possi<span class=\"_ _1\"></span>bilit\u00e0 di utili<span class=\"_ _1\"></span>zzo dei beni. Le <span class=\"_ _4\"></span>aliquote annuali di ammo<span class=\"_ _1\"></span>rtamento sono le <span class=\"_ _1\"></span>seguenti:<span class=\"_ _0\"></span><span class=\"fs6\"> </span>Categoria <span class=\"_ _48\"> </span> Aliquota di ammortamento Terreni  0%<span class=\"ls0\"> </span>Fabbricati 3%<span class=\"ls0\"> </span>Impianti e macchinar<span class=\"_ _0\"></span>io dal 10% al 20% Attrezzature industriali e com<span class=\"_ _0\"></span>merciali<span class=\"_ _0\"></span> dal 25% al 40% Altri beni dal 12% al 25% Le migliorie su <span class=\"_ _0\"></span>beni di <span class=\"_ _0\"></span>terzi sono <span class=\"_ _0\"></span>classificate<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>negli <span class=\"_ _0\"></span>immobili, impianti e macchinari, in base <span class=\"_ _0\"></span>alla natura del <span class=\"_ _0\"></span>costo sostenuto. <span class=\"_ _f\"></span>I<span class=\"_ _0\"></span>l <span class=\"_ _10\"></span><span class=\"ff1a\">periodo<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>di <span class=\"_ _a\"></span>ammortamento <span class=\"_ _a\"></span>corrisponde <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>minore <span class=\"_ _a\"></span>tra <span class=\"_ _10\"></span>la <span class=\"_ _a\"></span>vita <span class=\"_ _a\"></span>utile <span class=\"_ _a\"></span>residua <span class=\"_ _10\"></span>dell\u2019im<span class=\"_ _4\"></span>mo<span class=\"_ _0\"></span>bilizzazi<span class=\"_ _1\"></span>one </span>materiale e la du<span class=\"_ _1\"></span>rata residu<span class=\"_ _1\"></span>a del contratto <span class=\"_ _1\"></span>di locazione.<span class=\"fs6\"> </span>Quando \u00e8 <span class=\"_ _0\"></span>necessario un <span class=\"_ _0\"></span>rilevante <span class=\"_ _0\"></span>periodo di <span class=\"_ _0\"></span>tempo affinch\u00e9 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>bene sia <span class=\"_ _0\"></span>pronto <span class=\"_ _0\"></span>all\u2019uso, il <span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>acqu<span class=\"_ _0\"></span><span class=\"ff19\">isto <span class=\"_ _0\"></span>o il </span>costo di<span class=\"_ _4\"></span> produzione <span class=\"_ _4\"></span>include <span class=\"_ _1\"></span>gli <span class=\"_ _4\"></span>oneri finanziari <span class=\"_ _4\"></span>sostenuti <span class=\"_ _4\"></span>nel periodo <span class=\"_ _4\"></span>necessario <span class=\"_ _4\"></span>a <span class=\"ff1a\">rendere <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>bene <span class=\"_ _1\"></span>pronto <span class=\"_ _1\"></span>all\u2019uso.<span class=\"_ _4\"></span><span class=\"ff19\"> </span></span>3.2 Attivit\u00e0 per dirit<span class=\"_ _1\"></span>ti di utilizz<span class=\"_ _1\"></span>o e passivit\u00e0 per <span class=\"ff1b\">leasing</span><span class=\"fs6\"> </span>Le attivit\u00e0 <span class=\"_ _4\"></span>per diritti di uti<span class=\"_ _1\"></span>lizzo e <span class=\"_ _1\"></span>le passivit\u00e0 <span class=\"_ _4\"></span>per <span class=\"_ _0\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _1\"></span><span class=\"ff1a\">sono iscrit<span class=\"_ _1\"></span>ti in <span class=\"_ _1\"></span>accordo con <span class=\"_ _1\"></span>quanto previsto <span class=\"_ _4\"></span>dall\u2019IFRS 16, </span>come descritto di <span class=\"_ _1\"></span>seguito.<span class=\"fs6\"> </span>Leasing<span class=\"ff19\"> su immobili<span class=\"_ _1\"></span>, impianti e macchinari<span class=\"fs6\"> </span></span>L\u2019IFRS <span class=\"_ _11\"> </span>16 <span class=\"_ _11\"> </span>s<span class=\"_ _0\"></span>tabilisce <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>principi <span class=\"_ _b\"> </span>in <span class=\"_ _11\"> </span>materia <span class=\"_ _b\"> </span>di <span class=\"_ _11\"> </span>rilevazione, <span class=\"_ _11\"> </span>valut<span class=\"_ _0\"></span><span class=\"ff19\">azione, <span class=\"_ _11\"> </span>esposizione<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>ne<span class=\"_ _0\"></span>l <span class=\"_ _11\"> </span>bilancio <span class=\"_ _11\"> </span>e <span class=\"_ _b\"> </span>informazioni<span class=\"_ _1\"></span> </span>integrative sui <span class=\"ff1b\">lea<span class=\"_ _1\"></span>sing<span class=\"ff19 lsc\">. <span class=\"fs6 ls0\"> </span></span></span>Il Gruppo in veste di loca<span class=\"_ _1\"></span>tar<span class=\"ls8\">io</span><span class=\"fs6\"> </span>\u00c8 <span class=\"_ _2\"></span>stato <span class=\"_ _2\"></span>adottato <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>unico <span class=\"_ _2\"></span>modello <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>riconoscimento <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>misurazione <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>tutti <span class=\"_ _2\"></span>i <span class=\"_ _f\"></span><span class=\"ff1b\">leasing</span>, <span class=\"_ _0\"></span>eccetto <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _2\"></span>di breve <span class=\"_ _2\"></span>termine <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>i <span class=\"_ _f\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>beni <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>modico <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alore. <span class=\"_ _2\"></span>Il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>riconosce <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>relative <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>pagamenti <span class=\"_ _2\"></span>del leasing e l\u2019att<span class=\"_ _1\"></span>ivit\u00e0 per dirit<span class=\"_ _1\"></span>to d\u2019uso che rapp<span class=\"_ _1\"></span>resenta il di<span class=\"_ _1\"></span>ritto ad utilizza<span class=\"_ _1\"></span>re il bene sottosta<span class=\"_ _1\"></span>nte il contratto.<span class=\"ff19 fs6\"> </span>Attivit\u00e0 per <span class=\"_ _2\"></span>diritto <span class=\"_ _0\"></span>d\u2019uso<span class=\"ff19\">: <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>riconosce <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>diritto <span class=\"_ _0\"></span>d'uso <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>inizio <span class=\"_ _0\"></span>del <span class=\"_ _f\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _0\"></span>(cio\u00e8 <span class=\"_ _0\"></span>la </span>data in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>l'attivit\u00e0 sottostante <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>disponibile per <span class=\"_ _0\"></span>l'uso). Le <span class=\"_ _0\"></span>attivit\u00e0 per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>diritto d'uso <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>misurate al <span class=\"_ _0\"></span>costo, al netto <span class=\"_ _10\"> </span>degli <span class=\"_ _10\"> </span>ammortamenti <span class=\"_ _10\"> </span>accumulati <span class=\"_ _10\"></span>e <span class=\"_ _11\"> </span>delle <span class=\"_ _10\"> </span>perdite <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>valore, <span class=\"_ _10\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>rettificati <span class=\"_ _10\"> </span>per <span class=\"_ _11\"> </span>qualsiasi <span class=\"_ _10\"> </span>misurazione <span class=\"_ _10\"> </span>delle passivit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span><span class=\"ff1b\">leasing</span>. <span class=\"_ _2\"></span>Il <span class=\"_ _f\"></span>costo <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>diritto <span class=\"_ _2\"></span>d'uso <span class=\"_ _f\"></span>compr<span class=\"_ _1\"></span>ende <span class=\"_ _2\"></span>l'ammontare <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _10\"></span><span class=\"ff1b\">leasin<span class=\"_ _1\"></span>g<span class=\"ff19\"> </span></span>rilevate, <span class=\"_ _11\"> </span>i <span class=\"_ _b\"> </span>costi <span class=\"_ _11\"> </span>diretti <span class=\"_ _11\"> </span>iniziali <span class=\"_ _11\"> </span>sostenuti <span class=\"_ _11\"> </span>e <span class=\"_ _b\"> </span>i <span class=\"_ _11\"> </span>pagamenti <span class=\"_ _11\"> </span>di <span class=\"_\"> </span><span class=\"ff1b\">leasing<span class=\"_ _1\"></span><span class=\"ff19\"> <span class=\"_ _b\"> </span>effettuati <span class=\"_ _11\"> </span>alla <span class=\"_ _10\"> </span>data <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>decorrenza <span class=\"_ _10\"> </span>o <span class=\"_ _b\"> </span>prima </span></span>dell'inizio a<span class=\"_ _1\"></span>l netto <span class=\"_ _4\"></span>di tutti gli <span class=\"_ _1\"></span>eventuali <span class=\"_ _1\"></span>incentivi rice<span class=\"_ _1\"></span>vuti. Le att<span class=\"_ _1\"></span>ivit\u00e0 p<span class=\"_ _1\"></span>er diritto <span class=\"_ _4\"></span>d\u2019uso sono ammorti<span class=\"_ _1\"></span>zzate in <span class=\"_ _1\"></span>quote<span class=\"_ _1\"></span> costanti <span class=\"_ _4\"></span>dalla <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>decorrenza <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>fine d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>lla <span class=\"_ _4\"></span>vita <span class=\"_ _4\"></span>utile <span class=\"_ _4\"></span>dell'attivit\u00e0 <span class=\"_ _4\"></span>consistente <span class=\"_ _4\"></span>nel <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>iritto <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>utilizzo. <span class=\"_ _4\"></span>Se <span class=\"_ _1\"></span>il <span class=\"_ _4\"></span><span class=\"ff1b\">leasing<span class=\"ff19\"> </span></span>trasferisce <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>propriet\u00e0 <span class=\"_ _10\"></span>dell'attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>sottostante <span class=\"_ _10\"> </span>al <span class=\"_ _11\"> </span>locata<span class=\"_ _1\"></span>rio <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span>term<span class=\"_ _0\"></span>ine <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>durata <span class=\"_ _10\"></span>del <span class=\"_ _b\"> </span><span class=\"ff1b\">leasing</span> <span class=\"_ _10\"> </span>o <span class=\"_ _11\"> </span>se <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span>costo dell'attivit\u00e0 <span class=\"_ _f\"></span>consistente<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>nel <span class=\"_ _f\"></span>diritto <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>utilizzo <span class=\"_ _f\"></span>riflette <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>fatto <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>il <span class=\"_ _f\"></span>locatario <span class=\"_ _f\"></span>eserciter\u00e0 <span class=\"_ _f\"></span>l'opzione <span class=\"_ _f\"></span>di<span class=\"_ _2\"></span> <span class=\"_ _a\"></span>acquisto, <span class=\"_ _f\"></span>il locatario <span class=\"_ _0\"></span>deve<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>ammortizzare <span class=\"_ _0\"></span>l'attivit\u00e0 <span class=\"_ _2\"></span>consistente <span class=\"_ _2\"></span>nel <span class=\"_ _0\"></span>diritto <span class=\"_ _2\"></span>d\u2019uso <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>decorrenza <span class=\"_ _2\"></span>fino <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>fine <span class=\"_ _2\"></span>della vita <span class=\"_ _0\"></span>utile <span class=\"_ _2\"></span>dell'attivit\u00e0 <span class=\"_ _0\"></span>sottostante. <span class=\"_ _0\"></span>Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>diritto <span class=\"_ _2\"></span>d'uso <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>soggette <span class=\"_ _0\"></span>a <span class=\"_ _a\"></span><span class=\"ff1b\">impairme<span class=\"_ _1\"></span>nt<span class=\"ff19\">. <span class=\"_ _2\"></span>Si <span class=\"_ _0\"></span>rinvia <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quanto </span></span>indicato nella<span class=\"_ _1\"></span> sezione successi<span class=\"_ _1\"></span>va <span class=\"ff1a\">\u201c</span>Perdita di valore di<span class=\"_ _1\"></span> attivit\u00e0 immate<span class=\"_ _1\"></span>riali<span class=\"ff1a\">\u201d</span>.<span class=\"fs6\"> </span>Passivit\u00e0 <span class=\"_ _1\"></span>legate a<span class=\"_ _1\"></span>l <span class=\"ff1b\">leasin<span class=\"_ _1\"></span>g<span class=\"ff19\">: all<span class=\"_ _1\"></span>a data <span class=\"_ _1\"></span>di deco<span class=\"_ _1\"></span>rrenza <span class=\"_ _1\"></span>del <span class=\"ff1b\">leasing</span>, <span class=\"_ _1\"></span>il G<span class=\"_ _1\"></span>ruppo <span class=\"_ _1\"></span>rileva l<span class=\"_ _1\"></span>e passi<span class=\"_ _1\"></span>vit\u00e0 di <span class=\"ff1b\">lea<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ing<span class=\"ff19\"> misu<span class=\"_ _1\"></span>randol<span class=\"_ _1\"></span>e </span></span></span></span>al <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>attuale <span class=\"_ _4\"></span>dei pagam<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nti d<span class=\"_ _4\"></span>ovuti per <span class=\"_ _1\"></span>il <span class=\"ff1b\">l<span class=\"_ _1\"></span>easing<span class=\"ff19\"> <span class=\"_ _4\"></span>non anco<span class=\"_ _1\"></span>ra v<span class=\"_ _1\"></span>ersati <span class=\"_ _4\"></span>a tale <span class=\"_ _4\"></span>data. I <span class=\"_ _4\"></span>pagamenti <span class=\"_ _4\"></span>dovuti includo<span class=\"_ _4\"></span>no </span></span>i pagamenti fissi (compr<span class=\"_ _1\"></span>esi i pagamenti fissi nella sostanza) al netto di eventuali<span class=\"_ _1\"></span> incentivi al <span class=\"_ _2\"></span><span class=\"ff1b\">leasing</span> da ricevere,<span class=\"_ _1\"></span> i <span class=\"_ _2\"></span>pagamenti <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>ariabili <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span><span class=\"ff1b\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff19\"> <span class=\"_ _f\"></span>che <span class=\"_ _2\"></span>dipendono <span class=\"_ _2\"></span>da <span class=\"_ _f\"></span>un <span class=\"_ _2\"></span>indice <span class=\"_ _f\"></span>o <span class=\"_ _2\"></span>un <span class=\"_ _f\"></span>tasso, <span class=\"_ _0\"></span>e <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>importi <span class=\"_ _2\"></span>che <span class=\"_ _a\"></span>si <span class=\"_ _2\"></span>prevede <span class=\"_ _2\"></span>dovranno </span></span>essere <span class=\"_ _4\"></span>pagati <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>titolo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>garanzie <span class=\"_ _4\"></span>del <span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _4\"></span>residuo. <span class=\"_ _4\"></span>I <span class=\"_ _4\"></span>pagamenti <span class=\"_ _3\"></span>del <span class=\"ff1b\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff19\"> <span class=\"_ _4\"></span>includono <span class=\"_ _4\"></span>anche <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>prezzo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>esercizio </span></span>di <span class=\"_ _4\"></span>un'opzione <span class=\"_ _4\"></span>di acq<span class=\"_ _1\"></span>uisto <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>si \u00e8 <span class=\"_ _4\"></span>ragionevolm<span class=\"_ _1\"></span>ente <span class=\"_ _4\"></span>certi <span class=\"_ _4\"></span>che tal<span class=\"_ _4\"></span>e opzi<span class=\"_ _1\"></span>one <span class=\"_ _4\"></span>sar\u00e0 <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>sercitata<span class=\"_ _4\"></span> dal <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>e i<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>pagamenti di <span class=\"_ _a\"></span>penalit\u00e0 <span class=\"_ _10\"></span>di <span class=\"_ _a\"></span>risoluzion<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>del <span class=\"_ _10\"> </span><span class=\"ff1b\">leasing</span>, <span class=\"_ _a\"></span>se <span class=\"_ _10\"></span>la <span class=\"_ _f\"></span>durata <span class=\"_ _10\"></span>del <span class=\"_ _a\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _10\"></span>tiene <span class=\"_ _a\"></span>conto <span class=\"_ _a\"></span>dell'esercizio <span class=\"_ _f\"></span>da <span class=\"_ _10\"></span>parte <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Gruppo dell'opzione di risoluzione del <span class=\"_ _2\"></span><span class=\"ff1b\">leasing<span class=\"_ _1\"></span><span class=\"ff19\"> <span class=\"_ _0\"></span>stesso. I pagamenti di <span class=\"_ _0\"></span><span class=\"ff1b\">leasing</span> v<span class=\"_ _0\"></span>ariabili che non <span class=\"_ _0\"></span>dipendono da un <span class=\"_ _0\"></span>indice o </span></span>da <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>tasso <span class=\"_ _0\"></span>vengono <span class=\"_ _f\"></span>rilevati <span class=\"_ _2\"></span>come <span class=\"_ _f\"></span>costi <span class=\"_ _f\"></span>nel <span class=\"_ _2\"></span>periodo <span class=\"_ _2\"></span>(salvo <span class=\"_ _f\"></span>che <span class=\"_ _2\"></span>non <span class=\"_ _f\"></span>siano <span class=\"_ _f\"></span>stati <span class=\"_ _2\"></span>sostenuti <span class=\"_ _2\"></span>per <span class=\"_ _f\"></span>la <span class=\"_ _2\"></span>produzione <span class=\"_ _2\"></span>di rimanenze) <span class=\"_ _4\"></span>in cui <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>erifica <span class=\"_ _4\"></span>l'evento o<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a co<span class=\"_ _4\"></span>ndizione ch<span class=\"_ _4\"></span>e ha <span class=\"_ _1\"></span>generat<span class=\"_ _1\"></span>o il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pagamento. <span class=\"_ _4\"></span>Nel <span class=\"_ _1\"></span>calcolo <span class=\"_ _1\"></span>del <span class=\"_ _4\"></span>valore att<span class=\"_ _1\"></span>uale dei pagamenti dovuti, il <span class=\"_ _0\"></span>Gruppo usa il <span class=\"_ _0\"></span>tasso di f<span class=\"_ _0\"></span>inanzia<span class=\"_ _1\"></span>mento ma<span class=\"_ _0\"></span><span class=\"ff1a\">rginale alla data di <span class=\"_ _0\"></span>inizio se <span class=\"_ _0\"></span>il tasso d\u2019<span class=\"_ _0\"></span>interes<span class=\"_ _1\"></span>se </span>implicito <span class=\"_ _f\"></span>non <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>termina<span class=\"_ _1\"></span>bile <span class=\"_ _a\"></span>facilmente<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Dopo <span class=\"_ _a\"></span>la <span class=\"_ _f\"></span>data <span class=\"_ _a\"></span>di <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>correnza, <span class=\"_ _f\"></span>l\u2019importo<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>della <span class=\"_ _a\"></span>passivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>del <span class=\"_ _10\"> </span><span class=\"ff1b\">leasing<span class=\"ff19\"> <span class=\"_ _f\"></span>s<span class=\"_ _0\"></span>i </span></span>incrementa per <span class=\"_ _2\"></span>tener <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>interessi <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>passivit\u00e0 de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>diminuisce <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>considerare <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>pagamenti effettuati. I<span class=\"_ _0\"></span>noltre, <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>debiti <span class=\"_ _0\"></span>per <span class=\"_ _f\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>rideterminato<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>caso <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>eventuali <span class=\"_ _0\"></span>modifiche <span class=\"_ _0\"></span>del leasing<span class=\"ff19\"> <span class=\"_ _a\"></span>o <span class=\"_ _10\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>revisione <span class=\"_ _a\"></span>dei <span class=\"_ _10\"></span>termini <span class=\"_ _a\"></span>contrattuali <span class=\"_ _f\"></span>per <span class=\"_ _10\"></span>la <span class=\"_ _a\"></span>modifica <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>pagamenti; <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _10\"></span>rideterminato<span class=\"_ _4\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>altr<span class=\"_ _1\"></span>es\u00ec, <span class=\"_ _a\"></span>in </span>presenza <span class=\"_\"> </span>di <span class=\"_\"> </span>modifiche <span class=\"_ _c\"> </span>in <span class=\"_\"> </span>merito <span class=\"_ _c\"> </span>alla <span class=\"_\"> </span>valutazione <span class=\"_\"> </span>dell\u2019opzion<span class=\"_ _1\"></span>e <span class=\"_\"> </span>de<span class=\"_ _0\"></span>ll\u2019acquisto<span class=\"_ _1\"></span> <span class=\"_\"> </span>dell\u2019attivit\u00e0 <span class=\"_\"> </span>sottostante <span class=\"_\"> </span>o <span class=\"_ _c\"> </span>per variazioni dei pagamenti futuri che deriva <span class=\"ff1a\">da una modifica dell\u2019indice o del <span class=\"_ _0\"></span>tasso uti<span class=\"_ _1\"></span>lizzato per determinare tali<span class=\"_ _1\"></span> </span>pagamenti.<span class=\"fs6\"> </span>Leasing<span class=\"ff19\"> di breve durata e </span>leasin<span class=\"_ _1\"></span>g<span class=\"ff19\"> di attivit\u00e0 a modesto valor<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>: il Gruppo applica l'esenzion<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> per la rilevazione di<span class=\"_ _4\"></span> </span>leasing<span class=\"ff19\"> <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>breve <span class=\"_ _2\"></span>durata <span class=\"_ _2\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _0\"></span>ai <span class=\"_ _f\"></span>macchinari <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>attrezza<span class=\"_ _1\"></span>ture <span class=\"_ _2\"></span>(i.e., <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _f\"></span>che <span class=\"_ _2\"></span>hanno <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>durata <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>12 <span class=\"_ _f\"></span>mesi <span class=\"_ _2\"></span>o </span>inferiore <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>inizio <span class=\"_ _2\"></span>senza <span class=\"_ _f\"></span>opzione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>riscatto<span class=\"ff1a\">). <span class=\"_ _2\"></span>Il <span class=\"_ _f\"></span>Gruppo <span class=\"_ _2\"></span>ha <span class=\"_ _f\"></span>applica<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>inoltre <span class=\"_ _f\"></span>l\u2019es<span class=\"_ _1\"></span>enzione <span class=\"_ _2\"></span>per <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span><span class=\"ff1b\">leasing<span class=\"ff19\"> </span></span></span>relativi ad <span class=\"_ _0\"></span>attivit\u00e0 di modesto valore in <span class=\"_ _0\"></span>riferimento<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ai contratti di <span class=\"_ _2\"></span><span class=\"ff1b\">leasing</span> relativi <span class=\"_ _0\"></span>ad apparecchiatur<span class=\"_ _1\"></span>e per <span class=\"_ _0\"></span>ufficio il <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>considerato <span class=\"_ _0\"></span>esiguo.<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>I <span class=\"_ _2\"></span>canoni <span class=\"_ _2\"></span>relativi <span class=\"_ _2\"></span>a <span class=\"_ _f\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>breve <span class=\"_ _2\"></span>termine <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>a <span class=\"_ _f\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>modesto valore sono rile<span class=\"_ _1\"></span>vati come costi in q<span class=\"_ _1\"></span>uote costanti<span class=\"_ _1\"></span> lungo la<span class=\"_ _1\"></span> durata del <span class=\"ff1b\">leasing</span>.<span class=\"fs6\"> </span>Il Gruppo in veste di l<span class=\"_ _1\"></span>ocato<span class=\"ls36\">re</span><span class=\"fs6\"> </span>Leasing<span class=\"ff19\"> operati<span class=\"_ _1\"></span>vo<span class=\"fs6\"> </span></span>I <span class=\"_ _0\"></span>contratti di <span class=\"_ _0\"></span><span class=\"ff1b\">leasing</span> che sostanzialmente lasciano in capo <span class=\"_ _0\"></span>al Gruppo <span class=\"_ _0\"></span>tutti i rischi e<span class=\"_ _0\"></span> benefici <span class=\"_ _0\"></span>legati alla propriet\u00e0 del bene sono cla<span class=\"_ _1\"></span>ssificati co<span class=\"_ _1\"></span>me <span class=\"_ _0\"></span><span class=\"ff1b\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff19\"> operativi. I prov<span class=\"_ _1\"></span>enti derivanti da <span class=\"ff1b\">leasi<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>g<span class=\"ff19\"> operativi de<span class=\"_ _1\"></span>vono essere ril<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>vati </span></span></span></span>in <span class=\"_ _2\"></span>quote <span class=\"_ _2\"></span>costanti <span class=\"_ _0\"></span>lungo <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>du<span class=\"_ _0\"></span>rata <span class=\"_ _0\"></span>del <span class=\"_ _f\"></span><span class=\"ff1b\">leasing</span>, <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>inclusi <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>ricavi <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico <span class=\"_ _2\"></span>data <span class=\"_ _0\"></span>la <span class=\"_ _f\"></span>loro <span class=\"_ _0\"></span>natura operativa. I<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>iniziali <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>negoziazione<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>aggiunti <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>bene <span class=\"_ _2\"></span>locato e <span class=\"_ _2\"></span>rilevati <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>base <span class=\"_ _0\"></span>alla durata del <span class=\"_ _0\"></span>contratto sulla medesima base <span class=\"_ _0\"></span>dei proventi da <span class=\"_ _0\"></span>locazione. A<span class=\"_ _0\"></span>ffitti non <span class=\"_ _0\"></span>preventivati sono rilevati <span class=\"_ _0\"></span>come ricavi nel perio<span class=\"_ _1\"></span>do in cui maturano<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span><span class=\"fs6\"> </span>Leasing<span class=\"ff19\"> finanzia<span class=\"_ _1\"></span>rio<span class=\"fs6\"> </span></span>Un <span class=\"_ _10\"></span><span class=\"ff1b\">leasin<span class=\"_ _1\"></span>g<span class=\"ff19\"> <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>classi<span class=\"_ _1\"></span>ficato <span class=\"_ _a\"></span>come <span class=\"_ _10\"></span>finanziario <span class=\"_ _f\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>il <span class=\"_ _a\"></span>Gruppo <span class=\"_ _a\"></span>trasferisce, <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>ostanzial<span class=\"_ _1\"></span>mente, <span class=\"_ _a\"></span>tutti <span class=\"_ _10\"></span>i <span class=\"_ _a\"></span>rischi <span class=\"_ _10\"></span>e <span class=\"_ _a\"></span>i <span class=\"_ _10\"></span>benefici </span></span>connessi <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>propriet\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>un'att<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _4\"></span>sott<span class=\"_ _0\"></span><span class=\"ff1a\">ostante <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>locatario. <span class=\"_ _4\"></span>In <span class=\"_ _4\"></span>questo ca<span class=\"_ _4\"></span>so <span class=\"_ _1\"></span>all\u2019inizio <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>decorrenza <span class=\"_ _4\"></span>del <span class=\"ff1b\">le<span class=\"_ _1\"></span>asing<span class=\"ff19\"> </span></span></span>il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _4\"></span>rileva nel <span class=\"_ _4\"></span>prospetto <span class=\"_ _1\"></span>della <span class=\"_ _4\"></span>situazione patrim<span class=\"_ _4\"></span>oniale-finanziaria l<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> att<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _1\"></span>detenut<span class=\"_ _1\"></span>e in <span class=\"_ _1\"></span><span class=\"ff1b\">leasing<span class=\"ff19\"> <span class=\"_ _4\"></span>e le <span class=\"_ _4\"></span>espone </span></span>come <span class=\"_ _a\"></span>credito <span class=\"_ _a\"></span>verso <span class=\"_ _10\"></span>il <span class=\"_ _a\"></span>locatario <span class=\"_ _a\"></span>per <span class=\"_ _10\"></span>un <span class=\"_ _a\"></span>importo <span class=\"_ _a\"></span>pari <span class=\"_ _a\"></span>al <span class=\"_ _10\"></span>relati<span class=\"_ _1\"></span>v<span class=\"_ _0\"></span><span class=\"ff1a\">o <span class=\"_ _a\"></span>investimento <span class=\"_ _a\"></span>attualizza<span class=\"_ _1\"></span>to <span class=\"_ _10\"></span>al <span class=\"_ _a\"></span>tasso <span class=\"_ _a\"></span>d\u2019interesse </span>implicito del <span class=\"ff1b\">leasin<span class=\"_ _1\"></span>g<span class=\"ff19\">. </span></span>3.3 Accordi per servizi in co<span class=\"_ _4\"></span>nce<span class=\"_ _0\"></span>ssione <span class=\"fs6\"> </span>Gli accordi <span class=\"_ _0\"></span>per servizi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>concessio<span class=\"_ _4\"></span>ne, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>il concedente \u00e8 <span class=\"_ _0\"></span>un\u2019entit\u00e0 del <span class=\"_ _0\"></span>settore pubblico e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>concessionario<span class=\"_ _1\"></span> \u00e8 un\u2019entit\u00e0 <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>settore <span class=\"_ _d\"> </span>privato, <span class=\"_ _d\"> </span>rientrano <span class=\"_ _d\"> </span>nell\u2019ambito<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>di <span class=\"_ _e\"> </span>applica<span class=\"_ _1\"></span>zione <span class=\"_ _d\"> </span>dell\u2019IFRIC <span class=\"_ _d\"> </span>12 <span class=\"_ _d\"> </span>\u201cAccordi <span class=\"_ _d\"> </span>per <span class=\"_ _d\"> </span>servizi <span class=\"_ _d\"> </span>in concessione\u201d <span class=\"_ _4\"></span>(IFRIC 1<span class=\"_ _4\"></span>2<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>e/o l<span class=\"_ _4\"></span>\u2019Interpretazione), <span class=\"_ _4\"></span>se sono <span class=\"_ _4\"></span>riferiti <span class=\"_ _4\"></span>a infrastrutt<span class=\"_ _1\"></span>ure <span class=\"_ _1\"></span>asser<span class=\"_ _1\"></span>vite <span class=\"_ _1\"></span>all\u2019erogazion<span class=\"_ _1\"></span>e al<span class=\"_ _4\"></span> pubblic<span class=\"_ _1\"></span>o di importanti s<span class=\"_ _1\"></span>ervizi economici<span class=\"_ _1\"></span> e sociali.<span class=\"fs6\"> </span>Ne<span class=\"ff1a ls0\">l <span class=\"_ _2\"></span>seguito <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>evidenziati <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>criteri <span class=\"_ _f\"></span>utilizzati<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>l\u2019applicazione <span class=\"_ _2\"></span>dell\u2019interpr<span class=\"_ _1\"></span>etazione <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>concessioni <span class=\"_ _2\"></span>detenute </span>dal Gruppo.<span class=\"fs6\"> </span>Ambito di applicazi<span class=\"_ _1\"></span>one <span class=\"fs6\"> </span>L\u2019IFRIC 12 viene a<span class=\"_ _1\"></span>pplicato se sono<span class=\"_ _1\"></span> integralmente<span class=\"_ _1\"></span> rispettate le s<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>guenti condizi<span class=\"_ _1\"></span>oni:<span class=\"ff19 fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">il concedente controlla o <span class=\"_ _0\"></span>regolamenta quali<span class=\"_ _1\"></span> servizi il concessionario deve fornire con l'infrastruttura, a chi </span></span>li <span class=\"ls0\">deve fornire e a qual<span class=\"_ _1\"></span>e prezzo;<span class=\"fs6\"> </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">il concedente controlla<span class=\"_ _4\"></span> <span class=\"_ _0\"></span><span class=\"ff1a\">\u2013</span> tramite la propriet\u00e0, o in altro modo <span class=\"ff1a\">\u2013</span> qualsiasi inter<span class=\"_ _1\"></span>essenza residua significa<span class=\"_ _1\"></span>tiva </span></span>nell'infrastruttu<span class=\"_ _4\"></span>ra al<span class=\"_ _0\"></span>la scadenza d<span class=\"_ _1\"></span>ell'accordo.<span class=\"fs6\"> </span>Valutazione dei ricavi d<span class=\"_ _1\"></span>erivanti<span class=\"_ _1\"></span> dal contratto di concessione<span class=\"fs6\"> </span>I<span class=\"ff1a\">l <span class=\"_ _10\"> </span>concessionario <span class=\"_ _10\"></span>rileva <span class=\"_ _10\"></span>i <span class=\"_ _10\"> </span>proventi <span class=\"_ _10\"> </span>dei <span class=\"_ _10\"> </span>servizi <span class=\"_ _10\"> </span>che <span class=\"_ _10\"> </span>presta <span class=\"_ _10\"> </span>(<span class=\"_ _0\"></span>costruzione/<span class=\"_ _4\"></span>miglioria <span class=\"_ _10\"> </span>de<span class=\"_ _0\"></span>ll\u2019infra<span class=\"_ _1\"></span>struttura <span class=\"_ _10\"></span>e <span class=\"_ _10\"> </span>servizi <span class=\"_ _10\"></span>di </span>gestione) <span class=\"_ _2\"></span>conformemente <span class=\"_ _0\"></span>a <span class=\"_ _f\"></span>quanto <span class=\"_ _2\"></span>previsto <span class=\"_ _2\"></span>dall\u2019IFRS <span class=\"_ _2\"></span>1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>\u201cRicavi <span class=\"_ _f\"></span>provenienti <span class=\"_ _0\"></span>da <span class=\"_ _f\"></span>contratti <span class=\"_ _2\"></span>con <span class=\"_ _f\"></span>i <span class=\"_ _2\"></span>clienti\u201d <span class=\"_ _f\"></span>tenuto conto del <span class=\"ff1b\">fair value<span class=\"_ _1\"></span><span class=\"ff19\"> dei corri<span class=\"_ _1\"></span>spettivi relativi al<span class=\"_ _1\"></span>le prestazioni contrat<span class=\"_ _1\"></span>tualmente <span class=\"_ _1\"></span>previste.<span class=\"fs6\"> </span></span></span>Modalit\u00e0 di rappresent<span class=\"_ _1\"></span>azione dei corris<span class=\"_ _1\"></span>pettivi dovuti per i <span class=\"_ _1\"></span>servizi di <span class=\"ff1a\">costruzione/miglioria dell\u2019in<span class=\"_ _1\"></span>frastruttura<span class=\"ff19 fs6\"> </span></span>Il <span class=\"_ _10\"></span>corrispetti<span class=\"_ _1\"></span>vo <span class=\"_ _10\"></span>dovuto <span class=\"_ _a\"></span>al <span class=\"_ _10\"></span>concessionario,<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>front<span class=\"_ _1\"></span>e <span class=\"_ _10\"></span>dei <span class=\"_ _10\"></span>servizi<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>costruzi<span class=\"_ _1\"></span>one/migli<span class=\"_ _1\"></span>oria <span class=\"_ _10\"></span>dell\u2019infrast<span class=\"_ _4\"></span>ru<span class=\"_ _0\"></span>ttura, <span class=\"_ _a\"></span>pu\u00f2 consistere in:<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">un\u2019attivit\u00e0 finanziaria, <span class=\"_ _0\"></span>in presenza <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>diritto <span class=\"_ _0\"></span>incondizionato del <span class=\"_ _0\"></span>concessionario <span class=\"_ _0\"></span><span class=\"ff19\">a <span class=\"_ _0\"></span>ricevere <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>compenso </span></span></span>a prescindere dal<span class=\"_ _1\"></span>l\u2019utilizzo <span class=\"_ _1\"></span>effettivo dell<span class=\"_ _1\"></span>\u2019infrastruttura<span class=\"_ _1\"></span> da parte d<span class=\"_ _1\"></span>egli utenti (minim<span class=\"_ _1\"></span>o garantito);<span class=\"ff19 fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">un\u2019attivit\u00e0 <span class=\"_ _1\"></span>immat<span class=\"_ _1\"></span>eriale, qua<span class=\"_ _4\"></span>lora il conc<span class=\"_ _1\"></span>essionario a<span class=\"_ _4\"></span>bbia diritto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>addebitare <span class=\"_ _1\"></span>agli <span class=\"_ _4\"></span>utenti un <span class=\"_ _1\"></span>corrispettivo<span class=\"_ _1\"></span> per </span></span>l\u2019utilizzo del s<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rvizio pubblic<span class=\"_ _1\"></span>o connesso all\u2019u<span class=\"_ _1\"></span>so dell\u2019infra<span class=\"_ _1\"></span>struttura (diritto di ta<span class=\"_ _4\"></span>riff<span class=\"_ _0\"></span>azione);<span class=\"ff19 fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">entrambe <span class=\"_ _14\"> </span>(cosiddetto <span class=\"_ _20\"> </span>modello <span class=\"_ _14\"> </span>\u201cmisto\u201d), <span class=\"_ _20\"> </span>quando <span class=\"_ _20\"> </span>l\u2019attivit\u00e0 <span class=\"_ _14\"> </span>di <span class=\"_ _1f\"> </span>costr<span class=\"_ _1\"></span>uzione <span class=\"_ _14\"> </span>dell\u2019infrastruttura <span class=\"_ _14\"> </span>v<span class=\"_ _0\"></span>iene<span class=\"_ _1\"></span> </span></span>remunerata <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>ntrambe <span class=\"_ _2\"></span>le <span class=\"_ _f\"></span>fattispecie<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>su <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>lencate.<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>In <span class=\"_ _f\"></span>questo <span class=\"_ _2\"></span>caso <span class=\"_ _f\"></span>l\u2019attivit\u00e0 <span class=\"_ _2\"></span>imma<span class=\"_ _0\"></span><span class=\"ff19\">teriale <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _f\"></span>determinata </span>come <span class=\"_ _10\"></span>differenza <span class=\"_ _a\"></span>tra <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span><span class=\"ff1b\">fair <span class=\"_ _10\"> </span>value</span> <span class=\"_ _10\"></span><span class=\"ff1a\">dell\u2019investimento <span class=\"_ _a\"></span>realizza<span class=\"_ _1\"></span>to <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>valore <span class=\"_ _10\"></span>dell\u2019attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _10\"></span>finanziaria <span class=\"_ _a\"></span>ottenuto </span>dall\u2019attuali<span class=\"_ _1\"></span>zzazione dei flus<span class=\"_ _1\"></span>si di cassa d<span class=\"_ _1\"></span>erivanti dal mini<span class=\"_ _4\"></span>mo<span class=\"_ _0\"></span> garantito<span class=\"ff19\">.<span class=\"fs6\"> </span></span>I <span class=\"_ _0\"></span>contratti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>concessione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>titolare il <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _0\"></span>Webuild <span class=\"_ _0\"></span>rientrano prevalentemente ne<span class=\"_ _0\"></span>l mo<span class=\"_ _0\"></span>dello <span class=\"_ _0\"></span>contabile<span class=\"_ _1\"></span> dell\u2019attivit\u00e0 im<span class=\"_ _1\"></span>materiale.<span class=\"ff19 fs6\"> </span>Obblighi contrattuali<span class=\"_ _1\"></span> al ripristino del livello <span class=\"_ _1\"></span>di efficienza dell\u2019infrast<span class=\"_ _1\"></span>ruttura<span class=\"ff19 fs6\"> </span>Considerato che il co<span class=\"_ _1\"></span>ncessionario non ha i r<span class=\"_ _1\"></span>equisiti per iscriv<span class=\"_ _1\"></span>ere nel proprio <span class=\"ff1a\">bilancio l\u2019infrastr<span class=\"_ _4\"></span>uttura nella classe </span>\u201cimmobili, <span class=\"_ _4\"></span>impianti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>macchinari\u201d, i<span class=\"_ _1\"></span>l <span class=\"_ _4\"></span>trattamento <span class=\"_ _4\"></span>contabile <span class=\"_ _4\"></span>degli <span class=\"_ _1\"></span>interventi <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>effettuati <span class=\"_ _1\"></span>sull\u2019infrast<span class=\"_ _4\"></span>ru<span class=\"_ _0\"></span>ttura assumono diverso rili<span class=\"_ _1\"></span>evo a seconda della loro natura.<span class=\"_ _1\"></span> Essi si distinguono in due categori<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>: (i) inte<span class=\"_ _0\"></span>rventi riferibili alla <span class=\"_ _c\"> </span>normale <span class=\"_ _c\"> </span>attivit\u00e0 <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>manu<span class=\"_ _0\"></span>tenzione <span class=\"_\"> </span>de<span class=\"_ _0\"></span>ll\u2019infrastr<span class=\"_ _1\"></span>uttura <span class=\"_ _c\"> </span>e <span class=\"_ _d\"> </span><span class=\"ff19\">(ii) <span class=\"_ _c\"> </span>interventi <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>sostituzione <span class=\"_ _c\"> </span>e <span class=\"_ _c\"> </span>manutenzione </span>programmata ad<span class=\"_ _1\"></span> una data futura <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>ll\u2019infrastr<span class=\"_ _1\"></span>uttura.<span class=\"ff19 fs6\"> </span>I pri<span class=\"_ _1\"></span>mi si <span class=\"_ _4\"></span>riferiscono <span class=\"_ _1\"></span>alle <span class=\"_ _4\"></span>normali manut<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nzioni <span class=\"_ _1\"></span>ordinarie <span class=\"_ _4\"></span>sull\u2019infrastruttu<span class=\"_ _1\"></span>ra <span class=\"ff19\">che so<span class=\"_ _1\"></span>no <span class=\"_ _4\"></span>rilevate a <span class=\"_ _1\"></span>conto <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>conomico<span class=\"_ _4\"></span> </span>quando so<span class=\"_ _1\"></span>stenute a<span class=\"_ _1\"></span>nche in <span class=\"_ _4\"></span>adozione dell\u2019IFR<span class=\"_ _1\"></span>IC 12. <span class=\"_ _1\"></span>I sec<span class=\"_ _1\"></span>ondi, consi<span class=\"_ _1\"></span>derato ch<span class=\"_ _1\"></span>e l\u2019IFRI<span class=\"_ _1\"></span>C 12 <span class=\"_ _1\"></span>non preved<span class=\"_ _1\"></span>e l\u2019iscrizion<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> del <span class=\"_ _17\"> </span>bene <span class=\"_ _17\"> </span>f<span class=\"_ _0\"></span>isico <span class=\"_ _17\"> </span>infrastruttura, <span class=\"_ _17\"> </span>ma <span class=\"_ _17\"> </span>di <span class=\"_ _14\"> </span>un <span class=\"_ _17\"> </span>diritto, <span class=\"_ _17\"> </span>dovranno <span class=\"_ _17\"> </span>essere <span class=\"_ _14\"> </span>rilevati <span class=\"_ _16\"> </span>sulla <span class=\"_ _14\"> </span>base <span class=\"_ _17\"> </span>dello <span class=\"_ _17\"> </span>IAS <span class=\"_ _14\"> </span>37 <span class=\"_ _14\"> </span><span class=\"ff1a\">\u2013</span> \u201cAccantonamenti, <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _4\"></span>e attivit\u00e0<span class=\"_ _1\"></span> pot<span class=\"_ _1\"></span>enziali\u201d, <span class=\"_ _4\"></span>che impon<span class=\"_ _1\"></span>e: (i<span class=\"_ _1\"></span>) <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>un l<span class=\"_ _1\"></span>ato, l<span class=\"_ _4\"></span>\u2019imputazione <span class=\"_ _1\"></span>a co<span class=\"_ _4\"></span>nto economico <span class=\"_ _4\"></span>di un accantonam<span class=\"_ _1\"></span>ento e <span class=\"ff1a\">(ii) d<span class=\"_ _1\"></span>all\u2019altro, la rilevazi<span class=\"_ _1\"></span>one di un fondo o<span class=\"_ _1\"></span>neri nello <span class=\"_ _1\"></span>stato patrimonia<span class=\"_ _1\"></span>le.<span class=\"ff19 fs6\"> </span></span>Ammortamento dell\u2019att<span class=\"_ _1\"></span>ivit\u00e0 immateriale<span class=\"ff19 fs6\"> </span>Le <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _f\"></span>immateriali <span class=\"_ _2\"></span>vengono <span class=\"_ _f\"></span>ammortizzate <span class=\"_ _2\"></span>conformemente <span class=\"_ _2\"></span>a <span class=\"_ _f\"></span>quanto <span class=\"_ _f\"></span>previsto <span class=\"_ _2\"></span>dallo <span class=\"_ _f\"></span>IAS <span class=\"_ _f\"></span>38 <span class=\"_ _f\"></span>secondo <span class=\"_ _f\"></span>criteri sistematici, <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>periodo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>durata de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>concessione <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>modo <span class=\"_ _0\"></span>da <span class=\"_ _2\"></span>riflettere <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>modalit\u00e0 <span class=\"_ _0\"></span>attraverso <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>quali <span class=\"_ _0\"></span>si presume che i <span class=\"_ _1\"></span>benefici eco<span class=\"_ _1\"></span>nomici futuri d<span class=\"_ _1\"></span>erivant<span class=\"ff1a\">i dall\u2019uso delle in<span class=\"_ _1\"></span>frastrutture af<span class=\"_ _1\"></span>fluiranno al Grupp<span class=\"_ _1\"></span>o.<span class=\"ff19\"> </span></span>3.4 Attivit\u00e0 immat<span class=\"_ _1\"></span>eriali<span class=\"fs6\"> </span>Le altre attivit\u00e0 im<span class=\"_ _1\"></span>materiali<span class=\"_ _1\"></span> a vita utile definita compr<span class=\"_ _1\"></span>endono:<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">il portafoglio ordini ac<span class=\"_ _4\"></span>quisito dal Gruppo (i.<span class=\"_ _1\"></span>e. costi di ac<span class=\"_ _1\"></span>quisizione comm<span class=\"_ _1\"></span>esse);<span class=\"fs6\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">i brevetti, marchi <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"ff1b\">software</span> appl<span class=\"_ _1\"></span>icativi acquistati<span class=\"_ _1\"></span> o prodotti inte<span class=\"_ _1\"></span>rnamente.<span class=\"fs6\"> </span></span></span>Tali <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _4\"></span>vengono <span class=\"_ _1\"></span>rilevate <span class=\"_ _1\"></span>quando <span class=\"_ _4\"></span>\u00e8 proba<span class=\"_ _1\"></span>bile c<span class=\"_ _4\"></span>he il <span class=\"_ _4\"></span>relativo u<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>o g<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nerer\u00e0 <span class=\"_ _4\"></span>benefici <span class=\"_ _1\"></span>economici <span class=\"_ _4\"></span>futuri e <span class=\"_ _4\"></span>quando ne pu<span class=\"_ _4\"></span>\u00f2 essere <span class=\"_ _4\"></span>determinato <span class=\"_ _4\"></span>in modo <span class=\"_ _4\"></span>attendibile <span class=\"_ _4\"></span>il costo<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Le a<span class=\"_ _1\"></span>ttivit\u00e0 i<span class=\"_ _4\"></span>mm<span class=\"_ _0\"></span>ateriali<span class=\"_ _1\"></span> so<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>valutate <span class=\"_ _4\"></span>al costo <span class=\"_ _4\"></span>di ac<span class=\"_ _1\"></span>quisto<span class=\"_ _1\"></span> o <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>produzione <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>ammortizzate <span class=\"_ _3\"></span>sistematicamente <span class=\"_ _3\"></span>lungo <span class=\"_ _3\"></span>la <span class=\"_ _4\"></span>loro <span class=\"_ _3\"></span>vita <span class=\"_ _4\"></span>utile <span class=\"_ _3\"></span>stimata; <span class=\"_ _4\"></span>la <span class=\"_ _3\"></span>re<span class=\"_ _0\"></span>cuperabilit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>del <span class=\"_ _3\"></span>loro <span class=\"_ _4\"></span>valore di iscrizione \u00e8 <span class=\"_ _1\"></span>verificata adott<span class=\"_ _1\"></span>ando i criteri in<span class=\"_ _1\"></span>dicati al succes<span class=\"_ _1\"></span>sivo paragrafo<span class=\"_ _1\"></span> \u201c<span class=\"ff1b\">I<span class=\"_ _0\"></span>mpairment Te<span class=\"_ _1\"></span>st<span class=\"ff1a\">\u201d<span class=\"ff19\">. </span></span></span>3.5 Avviamento <span class=\"fs6\"> </span>L\u2019avviamento <span class=\"_ _1\"></span>\u00e8 iscritto al costo al n<span class=\"_ _1\"></span>etto delle <span class=\"_ _1\"></span>eventuali perdite<span class=\"_ _1\"></span> di valore accum<span class=\"_ _1\"></span>ulate. <span class=\"_ _0\"></span><span class=\"ff19 fs6\"> </span>L\u2019avviamento <span class=\"_\"> </span>d<span class=\"_ _1\"></span>erivante <span class=\"_\"> </span>da <span class=\"_\"> </span>una<span class=\"_ _1\"></span> <span class=\"_\"> </span><span class=\"ff1b\">business <span class=\"_\"> </span>combinati<span class=\"_ _1\"></span>on<span class=\"ff19\"> <span class=\"_\"> </span><span class=\"ff1a\">\u00e8 <span class=\"_\"> </span>determinato <span class=\"_\"> </span>com<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_\"> </span>l\u2019eccedenza <span class=\"_\"> </span>t<span class=\"_ _1\"></span>ra <span class=\"_\"> </span>la <span class=\"_\"> </span>somma <span class=\"_\"> </span>d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>i </span></span></span>corrispettivi <span class=\"_ _f\"></span>trasferiti <span class=\"_ _f\"></span>nell\u2019aggregazion<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>aziendale, <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _f\"></span>valore <span class=\"_ _f\"></span>delle <span class=\"_ _a\"></span>interessenz<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>minoranza <span class=\"_ _f\"></span>e <span class=\"_ _a\"></span>del <span class=\"_ _10\"></span><span class=\"ff1b\">fair <span class=\"_ _f\"></span>value<span class=\"ff19\"> </span></span>dell\u2019eventuale<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>partecipazio<span class=\"_ _1\"></span>ne <span class=\"_ _b\"> </span>precedentement<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>detenuta <span class=\"_ _11\"> </span>nell\u2019Impresa <span class=\"_ _11\"> </span>acquisita <span class=\"_ _11\"> </span>ris<span class=\"_ _0\"></span>petto <span class=\"_ _11\"> </span>al <span class=\"_\"> </span><span class=\"ff1b\">fair <span class=\"_ _b\"> </span>value<span class=\"ff19\"> <span class=\"_ _11\"> </span>delle </span></span>attivit\u00e0 nette<span class=\"_ _1\"></span> acquisite e pa<span class=\"_ _1\"></span>ssivit\u00e0 assunt<span class=\"_ _1\"></span>e alla data di a<span class=\"_ _4\"></span>cquisizione.<span class=\"_ _0\"></span><span class=\"fs6\"> </span>L\u2019avviamento <span class=\"_ _b\"> </span>riferito <span class=\"_ _b\"> </span>ad <span class=\"_ _b\"> </span>acquisizioni <span class=\"_ _b\"> </span>non <span class=\"_ _b\"> </span>viene <span class=\"_ _b\"> </span>ammortizzato <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>la <span class=\"_\"> </span>r<span class=\"_ _1\"></span>ecuperabil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>valore <span class=\"_\"> </span>di <span class=\"_ _11\"> </span>iscrizione <span class=\"_ _11\"> </span>\u00e8 verificata <span class=\"_ _11\"> </span>almeno <span class=\"_ _b\"> </span>annualment<span class=\"_ _1\"></span>e <span class=\"_ _b\"> </span>(<span class=\"ff1b\">impairment <span class=\"_ _11\"> </span>testing</span>) <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>ogni <span class=\"_ _b\"> </span>caso <span class=\"_ _11\"> </span>quando <span class=\"_ _b\"> </span>si <span class=\"_ _11\"> </span>verificano <span class=\"_ _11\"> </span>e<span class=\"_ _0\"></span>venti <span class=\"_ _11\"> </span>che <span class=\"_ _b\"> </span>fanno presupporre una ri<span class=\"_ _4\"></span>duzione del valore, secon<span class=\"_ _1\"></span>do quanto <span class=\"_ _1\"></span>previsto dallo <span class=\"_ _1\"></span>IAS 36 \u201cRiduz<span class=\"_ _1\"></span>ione di valore d<span class=\"_ _1\"></span>elle attivit\u00e0\u201d.<span class=\"ff19 fs6\"> </span>Ai fini<span class=\"_ _1\"></span> dell\u2019<span class=\"ff1b\">impairme<span class=\"_ _1\"></span>nt<span class=\"ff1a\">, l\u2019a<span class=\"_ _1\"></span>vviamento <span class=\"_ _1\"></span>acquisito <span class=\"_ _1\"></span>con agg<span class=\"_ _1\"></span>regazioni a<span class=\"_ _1\"></span>ziendali <span class=\"_ _4\"></span>\u00e8 allocato, dall<span class=\"_ _1\"></span>a data <span class=\"_ _4\"></span>di <span class=\"_ _0\"></span><span class=\"ff19\">acquisizion<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>, a<span class=\"_ _4\"></span> </span></span></span>ciascuna <span class=\"_ _2\"></span>delle <span class=\"_ _f\"></span>unit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _f\"></span>(o <span class=\"_ _2\"></span>gruppi <span class=\"_ _f\"></span>di <span class=\"_ _2\"></span>unit\u00e0) <span class=\"_ _f\"></span>generatrici <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>flussi <span class=\"_ _f\"></span>finanziari <span class=\"_ _2\"></span>(<span class=\"_ _2\"></span><span class=\"ff1b\">cash <span class=\"_ _2\"></span>generating <span class=\"_ _2\"></span>unit</span>) <span class=\"_ _f\"></span>che <span class=\"_ _2\"></span>si ritiene b<span class=\"_ _1\"></span>eneficeranno d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>gli <span class=\"_ _1\"></span>effetti sin<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rgici d<span class=\"_ _1\"></span>ell\u2019acquisizione. <span class=\"_ _1\"></span>Il valor<span class=\"_ _1\"></span>e dell\u2019avvia<span class=\"_ _1\"></span>mento verr\u00e0 <span class=\"_ _4\"></span>monitorato a li<span class=\"_ _1\"></span>vello di tale unit\u00e0 ai<span class=\"_ _1\"></span> fini della ges<span class=\"_ _1\"></span>tione interna.<span class=\"fs6\"> </span>La <span class=\"_ _0\"></span>perdita <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>terminata<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>definendo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _0\"></span>recuperabile <span class=\"_ _0\"></span>dell\u2019unit\u00e0 <span class=\"_ _0\"></span>generatric<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>lussi <span class=\"_ _0\"></span>(o <span class=\"_ _0\"></span>gruppo <span class=\"_ _0\"></span>di unit\u00e0) <span class=\"_ _a\"></span>cui <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>allocato <span class=\"_ _a\"></span>l\u2019avviamento. <span class=\"_ _a\"></span>Quando <span class=\"_ _f\"></span>il <span class=\"_ _10\"></span>valore <span class=\"_ _f\"></span>recuperabile <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>ll\u2019unit\u00e0 <span class=\"_ _f\"></span>generatrice <span class=\"_ _f\"></span>di <span class=\"_ _10\"></span>flussi <span class=\"_ _f\"></span>(o <span class=\"_ _10\"></span>g<span class=\"_ _0\"></span><span class=\"ff19\">ruppo <span class=\"_ _a\"></span>di </span>unit\u00e0) <span class=\"_ _4\"></span>\u00e8 inferiore <span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>valore conta<span class=\"_ _1\"></span>bile, <span class=\"_ _1\"></span>viene <span class=\"_ _1\"></span>rilevata <span class=\"_ _4\"></span>una perdita<span class=\"_ _1\"></span> di <span class=\"_ _4\"></span>valore. N<span class=\"_ _1\"></span>ei casi <span class=\"_ _4\"></span>in cui <span class=\"_ _4\"></span>l\u2019avviamento <span class=\"_ _4\"></span>\u00e8 attribuit<span class=\"_ _1\"></span>o a <span class=\"_\"> </span>una <span class=\"_\"> </span>unit\u00e0 <span class=\"_\"> </span>g<span class=\"_ _1\"></span>eneratrice <span class=\"_\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_\"> </span>flussi <span class=\"_\"> </span>finanzia<span class=\"_ _1\"></span>ri <span class=\"_\"> </span>(o <span class=\"_\"> </span>grupp<span class=\"_ _1\"></span>o <span class=\"_\"> </span>di <span class=\"_\"> </span>unit\u00e0) <span class=\"_\"> </span>il<span class=\"_ _1\"></span> <span class=\"_\"> </span>cui <span class=\"_\"> </span>attivo <span class=\"_\"> </span>vi<span class=\"_ _1\"></span>ene <span class=\"_\"> </span>parzialment<span class=\"_ _1\"></span>e <span class=\"_\"> </span>dismess<span class=\"_ _1\"></span>o, l\u2019avviamento <span class=\"_ _14\"> </span>associato <span class=\"_ _17\"> </span>all\u2019attivo <span class=\"_ _14\"> </span>ceduto <span class=\"_ _14\"> </span>viene <span class=\"_ _14\"> </span>considerato <span class=\"_ _14\"> </span>ai <span class=\"_ _14\"> </span>fini <span class=\"_ _14\"> </span>della <span class=\"_ _14\"> </span>determinazione <span class=\"_ _14\"> </span>dell\u2019eventual<span class=\"_ _4\"></span>e plus/(minus)-<span class=\"ff1a\">val<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nza <span class=\"_ _4\"></span>derivante <span class=\"_ _4\"></span>dall\u2019operazione. <span class=\"_ _4\"></span>In <span class=\"_ _1\"></span>tali <span class=\"_ _4\"></span>circostanze <span class=\"_ _4\"></span>l\u2019avviamento <span class=\"_ _4\"></span>ceduto <span class=\"_ _4\"></span>\u00e8 mis<span class=\"_ _4\"></span>ur<span class=\"_ _0\"></span>ato <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>base <span class=\"_ _1\"></span>dei </span>valori relativi d<span class=\"_ _1\"></span>ell\u2019attivo al<span class=\"_ _1\"></span>ienato rispetto<span class=\"_ _1\"></span> all\u2019attivo a<span class=\"ff19\">ncora detenuto con <span class=\"_ _4\"></span>riferimento alla medesima uni<span class=\"_ _1\"></span>t\u00e0. </span>3.6 Partecipazioni in al<span class=\"_ _1\"></span>tre Imprese<span class=\"fs6\"> </span>Le pa<span class=\"_ _1\"></span>rtecipazioni <span class=\"_ _4\"></span>di minoranza<span class=\"_ _1\"></span> (ossia <span class=\"_ _4\"></span>generalmente <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>partecipazioni <span class=\"_ _4\"></span>detenute co<span class=\"_ _4\"></span>n una p<span class=\"_ _1\"></span>ercentuale <span class=\"_ _4\"></span>di possesso<span class=\"_ _4\"></span> inferiore <span class=\"_ _f\"></span>al <span class=\"_ _a\"></span>20%), <span class=\"_ _f\"></span>sono <span class=\"_ _a\"></span>considerate <span class=\"_ _f\"></span>ai <span class=\"_ _a\"></span>sensi <span class=\"_ _f\"></span>dell\u2019IFRS <span class=\"_ _f\"></span>9 <span class=\"_ _a\"></span>\u201cStrumenti <span class=\"_ _f\"></span>Finanziari\u201d <span class=\"_ _f\"></span>quali <span class=\"_ _10\"></span><span class=\"ff19\">investimenti <span class=\"_ _f\"></span>in <span class=\"_ _a\"></span>strumenti<span class=\"_ _4\"></span> </span>rappresentati<span class=\"_ _1\"></span>vi di capitale va<span class=\"_ _1\"></span>lutati al <span class=\"ff1b\">fair value</span>.<span class=\"fs6\"> </span>Per <span class=\"_ _10\"> </span>ci\u00f2 <span class=\"_ _10\"> </span>che <span class=\"_ _10\"> </span>attiene <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>partecipazioni <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>consorzi<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>societ\u00e0 <span class=\"_ _10\"></span>consortili, <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>costo <span class=\"_ _a\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>ritenuto <span class=\"_ _10\"></span>rappresenta<span class=\"_ _1\"></span>tivo <span class=\"_ _10\"></span>del relativo <span class=\"ff1b\">fair val<span class=\"_ _1\"></span>ue<span class=\"ff19\">. </span></span>3.7 Attivit\u00e0 contrattuali<span class=\"_ _1\"></span>, passivit\u00e0 contrat<span class=\"_ _1\"></span>tuali e ricavi da contrat<span class=\"_ _1\"></span>ti con la clientela <span class=\"fs6 fc0 sc0\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>contrattuali, <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _0\"></span>contrattuali <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>ricavi <span class=\"_ _2\"></span>da <span class=\"_ _f\"></span>contratti <span class=\"_ _0\"></span>con <span class=\"_ _f\"></span>la <span class=\"_ _2\"></span>clientela <span class=\"_ _0\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>rilevati <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>valutati <span class=\"_ _0\"></span>in base alle linee guida<span class=\"_ _1\"></span> dettat<span class=\"_ _1\"></span>e dall\u2019IFRS 15, princi<span class=\"_ _4\"></span>pio che disciplina i ricavi da co<span class=\"_ _4\"></span>ntratti verso clienti. La <span class=\"_ _1\"></span>rilevazione dei ricavi viene <span class=\"_ _1\"></span>effettuata appli<span class=\"_ _1\"></span>cando un modell<span class=\"_ _1\"></span>o che preved<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> cinque fasi com<span class=\"_ _1\"></span>e di seguito esp<span class=\"_ _1\"></span>osto:<span class=\"fs6\"> </span>1.<span class=\"ff21 ls0\"> <span class=\"_ _3e\"> </span><span class=\"ff19 fs0\">identificazione <span class=\"_ _1\"></span>del contratt<span class=\"_ _1\"></span>o con il cliente;<span class=\"fs6\"> </span></span></span>2.<span class=\"ff21 ls0\"> <span class=\"_ _3e\"> </span><span class=\"ff19 fs0\">identificazione <span class=\"_ _1\"></span>delle <span class=\"ff1b\">performan<span class=\"_ _1\"></span>ce obligatio<span class=\"_ _1\"></span>n<span class=\"ff19\"> previste dal<span class=\"_ _1\"></span> contratto;<span class=\"fs6\"> </span></span></span></span></span>3.<span class=\"ff21 ls0\"> <span class=\"_ _3e\"> </span><span class=\"ff19 fs0\">determinazione d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>l corrisp<span class=\"_ _1\"></span>ettivo della transazion<span class=\"_ _1\"></span>e;<span class=\"fs6\"> </span></span></span>4.<span class=\"ff21 ls0\"> <span class=\"_ _3e\"> </span><span class=\"ff19 fs0\">allocazi<span class=\"_ _1\"></span>one del corrispettivo all<span class=\"_ _1\"></span>e singole <span class=\"ff1b\">performance <span class=\"_ _1\"></span>obligation<span class=\"ff19\">;<span class=\"fs6\"> </span></span></span></span></span>5.<span class=\"ff21 ls0\"> <span class=\"_ _3e\"> </span><span class=\"ff19 fs0\">rilevazione dei <span class=\"_ _1\"></span>ricavi al mo<span class=\"_ _1\"></span>mento (o nel corso<span class=\"_ _1\"></span>) della s<span class=\"_ _1\"></span>oddisfazione dell<span class=\"_ _1\"></span>a singola <span class=\"ff1b\">performance obligati<span class=\"_ _1\"></span>on<span class=\"ff19\">.<span class=\"fs6\"> </span></span></span></span></span>Parallelament<span class=\"_ _1\"></span>e allo svilupp<span class=\"_ _4\"></span>o del modello a ci<span class=\"_ _1\"></span>nque fasi,<span class=\"_ _1\"></span> l\u2019IFRS 15<span class=\"_ _1\"></span> tratta <span class=\"ff19\">alcuni argo<span class=\"_ _1\"></span>menti, quali c<span class=\"_ _4\"></span>os<span class=\"_ _0\"></span>ti contratt<span class=\"_ _1\"></span>uali,<span class=\"_ _1\"></span> </span>modifiche contrattual<span class=\"_ _1\"></span>i e inf<span class=\"_ _1\"></span>ormativa di bilancio.<span class=\"fs6\"> </span>Di seguito vengon<span class=\"_ _1\"></span>o sintetiz<span class=\"_ _1\"></span>zate le modalit\u00e0 appli<span class=\"_ _1\"></span>cative s<span class=\"_ _1\"></span>eguite dal Gruppo <span class=\"_ _1\"></span>nell'applicazi<span class=\"_ _1\"></span>one dell\u2019IFRS 15.<span class=\"ff19 fs6\"> </span>Identificazione del c<span class=\"_ _1\"></span>ontratto con il cliente<span class=\"fs6\"> </span>Un <span class=\"_ _4\"></span>contrat<span class=\"ff1a\">to <span class=\"_ _3\"></span>verso <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>committente <span class=\"_ _3\"></span>viene <span class=\"_ _4\"></span>identificato <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>valutato <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>base <span class=\"_ _3\"></span>all\u2019IFRS <span class=\"_ _4\"></span>15 <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>seguito <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _3\"></span>firma <span class=\"_ _4\"></span>vincolante </span>del <span class=\"_ _b\"> </span>contratto <span class=\"_ _11\"> </span>di <span class=\"_ _b\"> </span>appalto <span class=\"_ _11\"> </span>che <span class=\"_ _b\"> </span>determina <span class=\"_ _11\"> </span>il <span class=\"_ _b\"> </span>sorgere <span class=\"_ _11\"> </span>delle <span class=\"_ _b\"> </span>obbligazi<span class=\"_ _1\"></span>oni <span class=\"_ _b\"> </span>reciproche <span class=\"_ _11\"> </span>tra <span class=\"_ _b\"> </span>il <span class=\"_ _b\"> </span>Gruppo <span class=\"_ _11\"> </span>Webuild<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>e <span class=\"_\"> </span><span class=\"ls8\">il </span>committente. <span class=\"_ _10\"> </span>Nell\u2019identificazione <span class=\"_ _10\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _11\"> </span>cont<span class=\"_ _0\"></span><span class=\"ff19\">ratto <span class=\"_ _11\"> </span>vengono <span class=\"_ _11\"> </span>considerate <span class=\"_ _11\"> </span>le <span class=\"_ _b\"> </span>condizi<span class=\"_ _4\"></span>oni <span class=\"_ _b\"> </span>previste <span class=\"_ _11\"> </span>dal <span class=\"_ _b\"> </span>paragrafo<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>9 </span>dell\u2019IFRS 15, di <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>eguito riportate:<span class=\"ff19 fs6\"> </span>a.<span class=\"ff21 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff19 fs0\">le<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>parti <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>contratto <span class=\"_ _0\"></span>hanno <span class=\"_ _0\"></span>approvato <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>contratto <span class=\"_ _0\"></span>(per <span class=\"_ _2\"></span>iscritto, <span class=\"_ _0\"></span>oralmente <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>rispetto <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>altre <span class=\"_ _0\"></span>pratiche </span></span>commerciali abitual<span class=\"_ _1\"></span>i) e si so<span class=\"_ _1\"></span>no impegnate ad<span class=\"_ _1\"></span> adempiere le rispett<span class=\"_ _1\"></span>ive obbligazi<span class=\"_ _1\"></span>oni;<span class=\"fs6\"> </span>b.<span class=\"ff21\"> <span class=\"_ _3e\"> </span></span><span class=\"fs0\">l'entit\u00e0 p<span class=\"_ _1\"></span>u\u00f2 individuare i dir<span class=\"_ _4\"></span>itti di ciascuna delle parti <span class=\"_ _1\"></span>per quanto<span class=\"_ _1\"></span> riguarda i beni<span class=\"_ _1\"></span> o i servizi<span class=\"_ _1\"></span> da trasferire;<span class=\"fs6\"> </span></span>c.<span class=\"ff21 ls0\"> <span class=\"_ _2a\"> </span><span class=\"ff19 fs0\">l'entit\u00e0 pu\u00f2 in<span class=\"_ _1\"></span>dividuare le c<span class=\"_ _4\"></span>ond<span class=\"_ _0\"></span>izioni di paga<span class=\"_ _1\"></span>mento dei <span class=\"_ _1\"></span>beni o dei servizi<span class=\"_ _1\"></span> da trasferi<span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>;<span class=\"fs6\"> </span></span></span>d.<span class=\"ff21\"> <span class=\"_ _3e\"> </span></span><span class=\"fs0\">il <span class=\"_ _f\"></span>contratto <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>s<span class=\"_ _0\"></span>ostanza <span class=\"_ _f\"></span>commercial<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>(ossia <span class=\"_ _f\"></span>il <span class=\"_ _a\"></span>rischio, <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>tempistica <span class=\"_ _f\"></span>o <span class=\"_ _a\"></span>l'importo <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>flussi <span class=\"_ _f\"></span>finanziari <span class=\"_ _f\"></span>futuri </span>dell'entit\u00e0 sono <span class=\"_ _1\"></span>destinati a <span class=\"_ _1\"></span>cambiare a seguito<span class=\"_ _1\"></span> del contratto);<span class=\"fs6\"> </span>e.<span class=\"ff21 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff19 fs0\">\u00e8 pr<span class=\"_ _1\"></span>obabile <span class=\"_ _4\"></span>che <span class=\"_ _1\"></span>l'entit\u00e0 <span class=\"_ _4\"></span>ricever\u00e0 <span class=\"_ _4\"></span>il <span class=\"_ _1\"></span>corrispettivo <span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>cui <span class=\"_ _4\"></span>avr\u00e0 <span class=\"_ _4\"></span>diritto i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>cambio <span class=\"_ _4\"></span>dei <span class=\"_ _1\"></span>beni <span class=\"_ _4\"></span>o <span class=\"_ _1\"></span>dei <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ervizi ch<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>saranno </span></span>trasferiti al clie<span class=\"_ _1\"></span>nte.<span class=\"fs6\"> </span>Identificazione dell<span class=\"_ _1\"></span>e <span class=\"ff1b\">performance obligation</span> e ripa<span class=\"_ _1\"></span>rtizione del corrispetti<span class=\"_ _1\"></span>vo contrattuale<span class=\"fs6\"> </span>L\u2019IFRS <span class=\"_ _0\"></span>15 <span class=\"_ _2\"></span>definisce <span class=\"_ _0\"></span><span class=\"ff1b\">performance <span class=\"_ _0\"></span>obligation<span class=\"ff19\"> <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>promessa <span class=\"_ _0\"></span>prevista <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>contratto <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>cliente <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>trasferire: <span class=\"_ _0\"></span>a) <span class=\"_ _2\"></span>un </span></span>ben e<span class=\"_ _0\"></span>/o <span class=\"_ _0\"></span>un servizio <span class=\"_ _0\"></span>(o <span class=\"_ _0\"></span>una combinazione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>beni e<span class=\"_ _0\"></span><span class=\"ls73\">/o</span> <span class=\"_ _0\"></span>servizi) <span class=\"_ _0\"></span>distinto <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>b) una <span class=\"_ _0\"></span>serie di <span class=\"_ _0\"></span>beni <span class=\"_ _2\"></span>o servizi <span class=\"_ _0\"></span>distinti che sono sostanzial<span class=\"_ _1\"></span>mente simili<span class=\"_ _1\"></span> e che sono trasf<span class=\"_ _1\"></span>eriti al cliente sec<span class=\"_ _1\"></span>ondo le stesse modal<span class=\"_ _1\"></span>it\u00e0.<span class=\"fs6\"> </span>Nell\u2019ottica <span class=\"_\"> </span>dei <span class=\"_\"> </span>contratti <span class=\"_ _c\"> </span>con <span class=\"_\"> </span>i <span class=\"_ _c\"> </span>committenti <span class=\"_\"> </span>del <span class=\"_\"> </span>Gruppo <span class=\"_\"> </span>Webuild <span class=\"_ _c\"> </span>solitament<span class=\"_ _1\"></span>e <span class=\"_\"> </span>la <span class=\"_ _d\"> </span>performance <span class=\"_\"> </span>obligation<span class=\"ff19\"> <span class=\"_ _c\"> </span><span class=\"lsb\">\u00e8 </span></span>rappresentata<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>dall\u2019opera <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>suo <span class=\"_ _0\"></span>complesso. Infatti, <span class=\"_ _0\"></span>nonostante <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>singole <span class=\"_ _2\"></span><span class=\"ff1b\">performance obligation<span class=\"ff19\"> <span class=\"_ _0\"></span>previste <span class=\"_ _0\"></span>nel </span></span>contratto <span class=\"_ _11\"> </span>possano <span class=\"_ _11\"> </span>essere <span class=\"_ _11\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _11\"> </span>loro <span class=\"_ _b\"> </span>natura <span class=\"_ _11\"> </span>distinte, <span class=\"_ _11\"> </span>nel <span class=\"_ _b\"> </span>contesto <span class=\"_ _11\"> </span>del <span class=\"_ _b\"> </span>contratto <span class=\"_ _11\"> </span>sono <span class=\"_ _b\"> </span>caratterizza<span class=\"_ _1\"></span>te <span class=\"_ _11\"> </span>da <span class=\"_ _b\"> </span>forte interdipendenza <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>integrazi<span class=\"_ _4\"></span>one <span class=\"_ _4\"></span>finalizzate <span class=\"_ _4\"></span>al <span class=\"_ _3\"></span>trasferimento <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>committente <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>ll\u2019infr<span class=\"_ _4\"></span>astruttura <span class=\"_ _4\"></span>nel <span class=\"_ _4\"></span>suo <span class=\"_ _3\"></span>complesso.<span class=\"ff19 fs6\"> </span>Tuttavia, <span class=\"_ _e\"> </span>alcuni <span class=\"_ _16\"> </span><span class=\"ff1b\">item</span> <span class=\"_ _e\"> </span>contrattuali <span class=\"_ _16\"> </span>prevedono<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>delle <span class=\"_ _16\"> </span>prestazioni<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>di <span class=\"_ _e\"> </span>servizi <span class=\"_ _16\"> </span>aggiuntiv<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>che <span class=\"_ _e\"> </span>devono <span class=\"_ _16\"> </span>esser<span class=\"_ _4\"></span>e considerate <span class=\"_ _16\"> </span>com<span class=\"_ _4\"></span>e <span class=\"_ _17\"> </span>distinte <span class=\"_ _16\"> </span>per<span class=\"_ _1\"></span>formance <span class=\"_ _e\"> </span>obligation<span class=\"ff19\">. <span class=\"_ _16\"> </span>Tra <span class=\"_ _16\"> </span>questi<span class=\"_ _1\"></span>, <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>particola<span class=\"_ _1\"></span>re, <span class=\"_ _16\"> </span>si <span class=\"_ _16\"> </span>segnala<span class=\"_ _1\"></span>no <span class=\"_ _16\"> </span>i <span class=\"_ _16\"> </span>s<span class=\"_ _1\"></span>ervizi <span class=\"_ _16\"> </span>di </span>manutenzione<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ff1b\">post</span> <span class=\"_ _0\"></span>completamento successivi al <span class=\"_ _2\"></span>collaudo finale <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>servizi per <span class=\"_ _0\"></span>garanzie <span class=\"_ _0\"></span>contrattuali <span class=\"_ _0\"></span>addiz<span class=\"_ _0\"></span>ionali<span class=\"_ _4\"></span> o diverse da qu<span class=\"_ _1\"></span>elle previste<span class=\"_ _1\"></span> dalla legge o dalla<span class=\"_ _1\"></span> normale pras<span class=\"_ _1\"></span>si di settor<span class=\"_ _1\"></span>e.<span class=\"_ _0\"></span><span class=\"fs6\"> </span>Nei <span class=\"_ _a\"></span>casi <span class=\"_ _f\"></span>in <span class=\"_ _a\"></span>cui <span class=\"_ _f\"></span>vengano <span class=\"_ _a\"></span>identifica<span class=\"_ _1\"></span>te <span class=\"_ _f\"></span>pi\u00f9 <span class=\"_ _10\"></span><span class=\"ff1b\">perform<span class=\"_ _1\"></span>ance <span class=\"_ _f\"></span>ob<span class=\"_ _0\"></span>ligatio<span class=\"_ _1\"></span>n<span class=\"ff19\"> <span class=\"_ _a\"></span><span class=\"ff1a\">nell\u2019ambito <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>medesimo <span class=\"_ _a\"></span>contratto <span class=\"_ _f\"></span>si <span class=\"_ _a\"></span>rende </span></span></span>necessario <span class=\"_ _a\"></span>attribuir<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>alle <span class=\"_ _10\"></span><span class=\"ff1b\">perform<span class=\"_ _1\"></span>ance <span class=\"_ _a\"></span>obligation<span class=\"ff19\"> <span class=\"_ _a\"></span><span class=\"ff1a\">distinte <span class=\"_ _a\"></span>l\u2019appr</span>opriata <span class=\"_ _f\"></span>quota <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>corr<span class=\"_ _0\"></span>ispetti<span class=\"_ _1\"></span>vo <span class=\"_ _a\"></span>contrattuale <span class=\"_ _a\"></span>in </span></span>base all<span class=\"_ _1\"></span>\u2019IFRS <span class=\"_ _1\"></span>15. N<span class=\"_ _1\"></span>elle prati<span class=\"_ _4\"></span>che commerciali <span class=\"_ _4\"></span>del Grupp<span class=\"_ _4\"></span>o Webuild, s<span class=\"_ _1\"></span>olitamente<span class=\"_ _1\"></span> i co<span class=\"_ _4\"></span>ntratti con i<span class=\"_ _4\"></span> clienti s<span class=\"_ _1\"></span>pecificano dettagliatament<span class=\"_ _1\"></span>e le componenti <span class=\"_ _1\"></span>di corrispettiv<span class=\"_ _1\"></span>o per ogni item contrattual<span class=\"_ _4\"></span>e (<span class=\"_ _0\"></span>osservabile <span class=\"_ _1\"></span>dal contratto).<span class=\"fs6\"> </span>Determinazione dei te<span class=\"_ _1\"></span>rmini per l\u2019ad<span class=\"_ _1\"></span>empimento delle <span class=\"ff1b\">performance obli<span class=\"_ _1\"></span>gation<span class=\"ff19\"> e riconoscimento dei <span class=\"_ _1\"></span>ricavi<span class=\"fs6\"> </span></span></span>In <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>all\u2019IFRS <span class=\"_ _2\"></span>15 <span class=\"_ _a\"></span>i <span class=\"_ _f\"></span>ricavi <span class=\"_ _2\"></span>devono <span class=\"_ _f\"></span>essere <span class=\"_ _f\"></span>rilevati <span class=\"_ _2\"></span>qu<span class=\"_ _0\"></span>ando <span class=\"_ _2\"></span>(o <span class=\"_ _f\"></span>man <span class=\"_ _f\"></span>mano <span class=\"_ _f\"></span>che) <span class=\"_ _f\"></span>viene <span class=\"_ _f\"></span>adempiuta <span class=\"_ _2\"></span>la <span class=\"_ _10\"></span><span class=\"ff1b\">performance<span class=\"_ _1\"></span> </span>obligation<span class=\"ff19\"> <span class=\"_ _0\"></span>trasferendo <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>client<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>bene <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>servizio <span class=\"_ _0\"></span>(ossia <span class=\"_ _0\"></span>l'attivit\u00e0) pr<span class=\"_ _0\"></span>omesso. <span class=\"_ _0\"></span>L'attivit\u00e0 \u00e8<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>trasferit<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>o </span>man mano che) il cli<span class=\"_ _1\"></span>ente ne acquisi<span class=\"_ _1\"></span>sce il controllo<span class=\"_ _1\"></span>.<span class=\"fs6\"> </span>I <span class=\"_ _0\"></span>contratti <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>i <span class=\"_ _0\"></span>committen<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>tipicamente <span class=\"_ _0\"></span>sottoscritti nell\u2019ambito <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>Webuild re<span class=\"_ _0\"></span>lativi<span class=\"ff19\"> <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>realizzazion<span class=\"_ _1\"></span>e </span>di <span class=\"_ _2\"></span>commesse <span class=\"_ _2\"></span>pluriennali <span class=\"_ _2\"></span>prevedono <span class=\"_ _0\"></span>obbligazioni <span class=\"_ _2\"></span>adempiute <span class=\"_ _2\"></span>nel <span class=\"_ _f\"></span>corso <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>tempo <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>ll\u2019avanza<span class=\"_ _4\"></span>mento graduale delle atti<span class=\"_ _1\"></span>vit\u00e0 e del <span class=\"_ _1\"></span>trasferimento t<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>mporale del cont<span class=\"_ _4\"></span>ro<span class=\"_ _0\"></span>llo dell\u2019o<span class=\"_ _1\"></span>pera al committe<span class=\"_ _1\"></span>nte.<span class=\"ff19 fs6\"> </span>Le ragi<span class=\"_ _1\"></span>oni <span class=\"_ _4\"></span>per c<span class=\"_ _1\"></span>ui il<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>riconoscimento n<span class=\"_ _1\"></span>el <span class=\"_ _4\"></span>corso del <span class=\"_ _4\"></span>tempo <span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _4\"></span>considerato <span class=\"_ _4\"></span>maggiormente <span class=\"_ _4\"></span>rappresentativo <span class=\"_ _4\"></span>sono:<span class=\"fs6\"> </span>\u2022 <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">il cli<span class=\"_ _1\"></span>ente control<span class=\"_ _1\"></span>la l\u2019o<span class=\"_ _1\"></span>pera ogg<span class=\"_ _1\"></span>etto del<span class=\"_ _1\"></span> contratto<span class=\"_ _1\"></span> nel <span class=\"_ _4\"></span>momento in <span class=\"_ _1\"></span>cui vi<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ne c<span class=\"_ _1\"></span>ostruita (l<span class=\"_ _4\"></span>\u2019<span class=\"_ _0\"></span>opera <span class=\"_ _1\"></span>viene c<span class=\"_ _1\"></span>ostrui<span class=\"ff19\">ta </span></span>direttamente all<span class=\"_ _1\"></span>\u2019interno del<span class=\"_ _1\"></span>l\u2019area messa a <span class=\"ff19\">disposizi<span class=\"_ _1\"></span>one dal committ<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nte);<span class=\"fs6\"> </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">l\u2019opera <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>corso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>costruzione non <span class=\"_ _0\"></span>pu\u00f2 <span class=\"_ _0\"></span>avere <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>uso <span class=\"_ _0\"></span>alternativo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Webuild <span class=\"_ _0\"></span>detiene <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>diritto a <span class=\"_ _2\"></span>incassare il </span></span>corrispettivo pe<span class=\"_ _1\"></span>r le prestazi<span class=\"_ _1\"></span>oni rese nel cors<span class=\"_ _1\"></span>o della reali<span class=\"_ _1\"></span>zzazione.<span class=\"fs6\"> </span>A<span class=\"ff1a\">l <span class=\"_ _4\"></span>fine <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>rilevare <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>ricavi, <span class=\"_ _4\"></span>l\u2019IFRS <span class=\"_ _4\"></span>15 <span class=\"_ _4\"></span>richiede <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>valutare <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>progressi <span class=\"_ _3\"></span>dell\u2019adempimento <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _1\"></span><span class=\"ff1b\">performance <span class=\"_ _3\"></span>obligation<span class=\"ff19\"> </span></span></span>scegliendo il criterio che meglio rappresenta il trasferimento al comm<span class=\"_ _0\"></span>ittente del controllo dell\u2019infrast<span class=\"_ _1\"></span>ruttura in corso <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>costruzione. <span class=\"_ _a\"></span>La <span class=\"_ _a\"></span>v<span class=\"_ _0\"></span>aluta<span class=\"_ _1\"></span>zione <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>progressi <span class=\"_ _a\"></span>deve <span class=\"_ _a\"></span>consentire <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>riflett<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>re <span class=\"_ _a\"></span>quanto <span class=\"_ _a\"></span>fatto <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>trasferire <span class=\"_ _a\"></span>al committente <span class=\"_ _4\"></span>il cont<span class=\"_ _1\"></span>rollo <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>ll\u2019opera. <span class=\"_ _4\"></span>In tal<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>senso, la <span class=\"_ _4\"></span>metodologia <span class=\"_ _4\"></span>appropriata <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>rilevazione d<span class=\"_ _1\"></span>ei <span class=\"_ _4\"></span>ricavi deve <span class=\"_ _4\"></span>essere vista in <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>al settore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>del Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>alla complessit\u00e0 <span class=\"_ _0\"></span>della combinazione dei <span class=\"_ _0\"></span>beni <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>servizi forniti. L\u2019IFRS 1<span class=\"_ _4\"></span>5<span class=\"_ _0\"></span> prevede due m<span class=\"_ _1\"></span>etodologie alternat<span class=\"_ _1\"></span>ive di rile<span class=\"_ _1\"></span>vazione dei rica<span class=\"_ _1\"></span>vi \u201cover<span class=\"_ _0\"></span><span class=\"ff19\">-</span>time\u201d:<span class=\"ff19 fs6\"> </span>a.<span class=\"ff21 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff19 fs0\">m<span class=\"_ _0\"></span>etodo basato <span class=\"_ _1\"></span>sugli <span class=\"ff1b\">output</span>;<span class=\"fs6\"> </span></span></span>b.<span class=\"ff21\"> <span class=\"_ _3e\"> </span></span><span class=\"fs0\">metodo ba<span class=\"_ _1\"></span>sato sugli <span class=\"ff1b\">input</span>.<span class=\"_ _1\"></span><span class=\"fs6\"> </span></span>Con <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>primo <span class=\"_ _0\"></span>metodo, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>rilevati <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valutazioni <span class=\"_ _0\"></span>dirette del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i beni <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>servizi trasferiti fino <span class=\"_ _2\"></span>alla <span class=\"_ _f\"></span>data <span class=\"_ _2\"></span>considerata <span class=\"_ _0\"></span>(e.g. <span class=\"_ _f\"></span>avanzamento<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>fisico, <span class=\"_ _a\"></span><span class=\"ff1b\">milestone</span> <span class=\"_ _2\"></span>contrattuali,<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>numero <span class=\"_ _f\"></span>di <span class=\"_ _2\"></span>unit\u00e0 <span class=\"_ _2\"></span>consegnate, <span class=\"_ _2\"></span>etc.). Con <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>metodo <span class=\"_ _2\"></span>basato <span class=\"_ _2\"></span>sugli <span class=\"_ _2\"></span><span class=\"ff1b\">inp<span class=\"_ _0\"></span>ut</span>, <span class=\"_ _2\"></span>invece, <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>ricavi <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>risorse <span class=\"_ _2\"></span>impiegate <span class=\"_ _0\"></span>dall'entit\u00e0 <span class=\"_ _2\"></span>per adempiere <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span><span class=\"ff1b\">p<span class=\"_ _0\"></span>erformance <span class=\"_ _0\"></span>obligation</span> <span class=\"_ _2\"></span>contrattuale <span class=\"_ _0\"></span>(e.g. <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>risorse <span class=\"_ _2\"></span>consumate, <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>ore <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>lavoro <span class=\"_ _2\"></span>dedicate, <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>costi sostenuti, il te<span class=\"_ _1\"></span>mpo trascors<span class=\"_ _1\"></span>o o le ore-macchina utili<span class=\"_ _1\"></span>zzate) rispetto al tota<span class=\"_ _1\"></span>le degli <span class=\"ff1b\">input</span> pr<span class=\"_ _1\"></span>eventivati.<span class=\"fs6\"> </span>Il <span class=\"_ _0\"></span>criterio <span class=\"_ _0\"></span>maggiormente <span class=\"_ _0\"></span>rappresentativo per <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>riconoscimento <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>ricavi <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>metodo <span class=\"_ _0\"></span>degli <span class=\"_ _f\"></span><span class=\"ff1b\">input</span> <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span><span class=\"ff1b\">cost-<span class=\"ls9\">to</span>-</span>cost<span class=\"ff19\"> <span class=\"_ _f\"></span>determinato <span class=\"_ _f\"></span>applicando <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>pe<span class=\"_ _0\"></span>rcentuale <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>avanzamento, <span class=\"_ _f\"></span>quale <span class=\"_ _f\"></span>rapporto <span class=\"_ _f\"></span>tra <span class=\"_ _f\"></span>costi <span class=\"_ _f\"></span>sostenuti <span class=\"_ _f\"></span>e <span class=\"_ _a\"></span>costi <span class=\"_ _f\"></span>totali </span>previsti, al <span class=\"_ _0\"></span>ricavo contrattuale complessivo previsto. Nel <span class=\"_ _0\"></span>calcolo <span class=\"_ _0\"></span>del rapporto tra <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>sostenuti e costi <span class=\"_ _0\"></span>previsti<span class=\"_ _1\"></span> vengono considerati<span class=\"_ _1\"></span> i soli costi che concorrono al<span class=\"_ _1\"></span> trasferimento e<span class=\"_ _1\"></span>ffettivo del cont<span class=\"_ _1\"></span>rollo dei beni e/o servizi<span class=\"_ _1\"></span>. Cos\u00ec facendo, <span class=\"_\"> </span>tale <span class=\"_ _c\"> </span>metodologi<span class=\"_ _1\"></span>a <span class=\"_ _c\"> </span>di <span class=\"_\"> </span>determinazione, <span class=\"_\"> </span>consente <span class=\"_ _c\"> </span>una <span class=\"_\"> </span>misurazione <span class=\"_\"> </span>oggettiva <span class=\"_\"> </span>del <span class=\"_ _c\"> </span>trasferi<span class=\"_ _1\"></span>mento <span class=\"_\"> </span>del controllo <span class=\"_ _2\"></span>al <span class=\"_ _f\"></span>cliente <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>quanto <span class=\"_ _2\"></span>prende <span class=\"_ _f\"></span>in <span class=\"_ _2\"></span>considerazione <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>variabili <span class=\"_ _f\"></span>quantita<span class=\"_ _1\"></span>tive <span class=\"_ _2\"></span>relative <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>contratto, <span class=\"_ _f\"></span>nella <span class=\"_ _2\"></span>sua completezza.<span class=\"fs6\"> </span>Nella <span class=\"_ _10\"> </span>scelta <span class=\"_ _11\"> </span>del <span class=\"_ _11\"> </span>metodo <span class=\"_ _10\"> </span>appropriato <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>misurazione <span class=\"_ _10\"> </span>del <span class=\"_ _11\"> </span>trasferimento <span class=\"_ _10\"></span>del <span class=\"_ _11\"> </span>co<span class=\"_ _2\"></span>ntrollo <span class=\"_ _10\"> </span>al <span class=\"_ _11\"> </span>committente, <span class=\"_ _10\"></span>per <span class=\"_ _11\"> </span>le commesse <span class=\"_ _11\"> </span>attualm<span class=\"_ _1\"></span>ente <span class=\"_ _11\"> </span>gestite <span class=\"_ _10\"> </span>dal <span class=\"_ _11\"> </span>Gruppo <span class=\"_ _11\"> </span>non <span class=\"_ _11\"> </span>\u00e8 <span class=\"_ _11\"> </span>stato <span class=\"_ _11\"> </span>adottato <span class=\"_ _11\"> </span>il <span class=\"_ _11\"> </span>criterio <span class=\"_ _10\"> </span>basato <span class=\"_ _11\"> </span>sugli <span class=\"_ _b\"> </span><span class=\"ff1b\">output</span> <span class=\"_ _11\"> </span>(<span class=\"_ _0\"></span>i.e.lo <span class=\"_ _10\"> </span>stato avanzamento <span class=\"_ _0\"></span>fisico), <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>quanto <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>tenuto <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>fatto <span class=\"_ _0\"></span>che, <span class=\"_ _2\"></span>mentre <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>lato <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>metodologia <span class=\"_ _0\"></span>basata <span class=\"_ _2\"></span>sugli output<span class=\"ff19\"> <span class=\"_ _0\"></span><span class=\"ff1a\">consentirebbe <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alutazione <span class=\"_ _0\"></span>diretta <span class=\"_ _0\"></span>dell\u2019avanzament<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>della <span class=\"_ _0\"></span>commessa, <span class=\"_ _0\"></span>dall\u2019altro <span class=\"_ _0\"></span>lato<span class=\"_ _0\"></span><span class=\"ff19\"> <span class=\"_ _2\"></span>implicherebbe </span></span></span>delle <span class=\"_ _4\"></span>difficolt\u00e0 <span class=\"_ _4\"></span>operative <span class=\"_ _4\"></span>d<span class=\"ff1a\">i <span class=\"_ _4\"></span>gestione <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>monitoraggi<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>\u2019avanzamento <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>relazione <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>completezza <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>risorse </span>necessarie all<span class=\"_ _1\"></span>a realizzazion<span class=\"_ _1\"></span>e dell\u2019opera.<span class=\"ff19 fs6\"> </span>Inoltre, <span class=\"_ _1\"></span>la <span class=\"_ _4\"></span>scelta di <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>metodologia ba<span class=\"_ _1\"></span>sata <span class=\"_ _4\"></span>sugli <span class=\"ff1b\">output</span> <span class=\"_ _4\"></span>comporterebbe <span class=\"_ _4\"></span>la det<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rminazione <span class=\"_ _4\"></span>di crit<span class=\"_ _1\"></span>eri <span class=\"_ _4\"></span>e di <span class=\"_ _4\"></span>variabili valutative <span class=\"ff1a\">non direttament<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> osservabili nonch\u00e9 la neces<span class=\"_ _1\"></span>sit\u00e0 di sostenere costi eccessivi per l\u2019ottenim<span class=\"_ _1\"></span>ento delle </span>informazioni utili<span class=\"_ _1\"></span>.<span class=\"fs6\"> </span>Infine, \u00e8 opportuno con<span class=\"_ _1\"></span>siderare che, all<span class=\"_ _1\"></span>\u2019interno del sett<span class=\"_ _1\"></span>ore di riferimento del Grup<span class=\"_ _4\"></span>po <span class=\"_ _0\"></span>Webuild, l\u2019obi<span class=\"_ _1\"></span>ettivo degli output<span class=\"ff19\"> <span class=\"_ _f\"></span>contrattuali <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span></span>milestone<span class=\"_ _1\"></span><span class=\"ff1a\">) <span class=\"_ _f\"></span>riguarda, <span class=\"_ _f\"></span>tra <span class=\"_ _f\"></span>l\u2019altro, <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>modulazione <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>flussi <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>cassa <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>l\u2019ottenimento <span class=\"_ _2\"></span>delle </span>risorse finanziarie utili allo svolgim<span class=\"_ _1\"></span>ento delle attivit\u00e0, oltre alla definizi<span class=\"_ _1\"></span>one delle specifiche tecniche delle oper<span class=\"_ _1\"></span>e e delle relati<span class=\"_ _1\"></span>ve tempistiche <span class=\"_ _1\"></span>di realizza<span class=\"_ _1\"></span>zione. Determinazione del cor<span class=\"_ _1\"></span>rispettivo contrattua<span class=\"_ _1\"></span>le<span class=\"fs6\"> </span>Data <span class=\"_ _a\"></span>la <span class=\"_ _10\"></span>complessit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>ingegneristica<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ed <span class=\"_ _10\"></span>operativa, <span class=\"_ _a\"></span>la <span class=\"_ _10\"></span>di<span class=\"_ _1\"></span>mensione <span class=\"_ _a\"></span>e <span class=\"_ _10\"></span>la <span class=\"_ _a\"></span>durata <span class=\"_ _10\"></span>pluri<span class=\"_ _1\"></span>ennale <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>realizzazi<span class=\"_ _1\"></span>one <span class=\"_ _a\"></span>delle opere, <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>corrispettivi <span class=\"_ _b\"> </span>contrattuali, <span class=\"_ _b\"> </span>oltre <span class=\"_ _b\"> </span>al <span class=\"_ _b\"> </span>corrispettivo <span class=\"_ _b\"> </span>base <span class=\"_ _b\"> </span>stabilito <span class=\"_ _b\"> </span>nel <span class=\"_ _b\"> </span>contratto, <span class=\"_ _b\"> </span>includono <span class=\"_\"> </span>cor<span class=\"_ _1\"></span>rispettivi<span class=\"_ _1\"></span> aggiuntivi <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>rivestono <span class=\"_ _0\"></span>elementi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cui <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>deve <span class=\"_ _2\"></span>tenere <span class=\"_ _0\"></span>conto. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>particolare,<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>corrispettivi <span class=\"_ _0\"></span>derivanti <span class=\"_ _0\"></span>da <span class=\"_ _2\"></span>riserve rappresentano <span class=\"_ _1\"></span>corrispetti<span class=\"_ _1\"></span>vi aggiunti<span class=\"_ _1\"></span>vi richiesti <span class=\"_ _4\"></span>a fronte di maggi<span class=\"_ _1\"></span>ori oneri s<span class=\"_ _4\"></span>os<span class=\"_ _0\"></span>tenuti <span class=\"_ _4\"></span>(<span class=\"_ _0\"></span>e/o da <span class=\"_ _1\"></span>sostenere) p<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>r caus<span class=\"_ _4\"></span>e o eventi <span class=\"_ _1\"></span>non prevedibil<span class=\"_ _1\"></span>i e i<span class=\"_ _4\"></span>mp<span class=\"_ _0\"></span>utabili a<span class=\"_ _1\"></span>l committe<span class=\"_ _1\"></span>nte, a<span class=\"_ _1\"></span> maggiori <span class=\"_ _1\"></span>lavori es<span class=\"_ _1\"></span>eguiti (e/<span class=\"_ _1\"></span>o da so<span class=\"_ _1\"></span>stenere) o <span class=\"_ _1\"></span>a varia<span class=\"_ _1\"></span>nti di lavori non formal<span class=\"_ _1\"></span>izzate in a<span class=\"_ _1\"></span>tti aggiuntivi.<span class=\"fs6\"> </span>La <span class=\"_ _4\"></span>determinazione <span class=\"_ _4\"></span>dei c<span class=\"_ _4\"></span>orrispettivi <span class=\"_ _4\"></span>aggiuntivi <span class=\"_ _4\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>soggetta, <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>sua nat<span class=\"_ _1\"></span>ura, <span class=\"_ _4\"></span>ad <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>certo <span class=\"_ _1\"></span>grado <span class=\"_ _4\"></span>di i<span class=\"_ _1\"></span>ncertezza sia<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>sugli importi <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>verr<span class=\"_ _0\"></span>anno <span class=\"_ _0\"></span>riconosciuti <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>cliente, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>sui <span class=\"_ _f\"></span>tempi <span class=\"_ _0\"></span>d'incasso <span class=\"_ _2\"></span>che, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>olitament<span class=\"_ _1\"></span>e, <span class=\"_ _2\"></span>dipendono <span class=\"_ _0\"></span>dall\u2019esito <span class=\"_ _2\"></span>di attivit\u00e0 di neg<span class=\"_ _1\"></span>oziazione tra le pa<span class=\"_ _1\"></span>rti o da decisioni <span class=\"_ _4\"></span>da parte di organi giudicanti<span class=\"_ _1\"></span>.<span class=\"fs6\"> </span>Tale <span class=\"_ _b\"> </span>tipolog<span class=\"_ _1\"></span>ia <span class=\"_ _11\"> </span>di <span class=\"_ _b\"> </span>corrispettivo <span class=\"_ _11\"> </span>contrattuale <span class=\"_ _11\"> </span><span class=\"ff1a\">viene <span class=\"_ _b\"> </span>disci<span class=\"_ _1\"></span>plinata <span class=\"_ _11\"> </span>dall\u2019IFRS <span class=\"_ _11\"> </span>15 <span class=\"_ _b\"> </span>e <span class=\"_ _11\"> </span>ricondotta <span class=\"_ _11\"> </span>alla <span class=\"_ _11\"> </span>f<span class=\"_ _0\"></span>attispeci<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>delle </span>\u201cModifiche Contrattual<span class=\"_ _1\"></span>i\u201d. Secondo il principio conta<span class=\"_ _1\"></span>bile, una modifica<span class=\"_ _1\"></span> contrattuale esiste se quest<span class=\"_ _1\"></span>\u2019ultima viene approvata <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>entrambe <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>parti <span class=\"_ _2\"></span>contraenti; <span class=\"_ _2\"></span>sempre <span class=\"_ _2\"></span>secondo <span class=\"_ _2\"></span>l\u2019IFRS <span class=\"_ _2\"></span>15, <span class=\"_ _2\"></span>inolt<span class=\"_ _0\"></span>re, <span class=\"_ _f\"></span>l\u2019appro<span class=\"_ _1\"></span>vazione <span class=\"_ _2\"></span>pu\u00f2 <span class=\"_ _2\"></span>avvenire <span class=\"_ _2\"></span>in forma <span class=\"_ _10\"></span>scritta, <span class=\"_ _10\"> </span>tramite <span class=\"_ _10\"> </span>accordo <span class=\"_ _10\"> </span>orale <span class=\"_ _10\"> </span>o <span class=\"_ _11\"> </span>attraverso <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>prassi <span class=\"_ _10\"></span>commerciali <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>settore. <span class=\"_ _10\"> </span>In <span class=\"_ _10\"> </span>aggiunta, <span class=\"_ _10\"> </span>il <span class=\"_ _11\"> </span>principio<span class=\"_ _1\"></span> disciplina <span class=\"_\"> </span>che <span class=\"_ _c\"> </span>una <span class=\"_\"> </span>modifica <span class=\"_\"> </span>contrattuale <span class=\"_\"> </span>possa <span class=\"_\"> </span>es<span class=\"_ _0\"></span>istere <span class=\"_\"> </span>pur <span class=\"_\"> </span>in <span class=\"_ _c\"> </span>presenza <span class=\"_\"> </span>di <span class=\"_ _c\"> </span>dispute <span class=\"_ _c\"> </span>circa <span class=\"_\"> </span>l\u2019oggetto <span class=\"_\"> </span>e/o <span class=\"_\"> </span>il corrispettivo contrattuale. In questo <span class=\"_ _0\"></span>caso, in <span class=\"_ _0\"></span>primo luogo \u00e8 <span class=\"_ _0\"></span>necessario valutare se i <span class=\"_ _0\"></span>diritti al <span class=\"_ _0\"></span>corrispettivo siano previsti <span class=\"_\"> </span>contrat<span class=\"_ _1\"></span>tualmente <span class=\"_ _b\"> </span>generando <span class=\"_\"> </span>il <span class=\"_ _b\"> </span>diritto <span class=\"_\"> </span>esigibi<span class=\"_ _1\"></span>le <span class=\"_\"> </span>(<span class=\"ff1b\">enforceable <span class=\"_\"> </span>ri<span class=\"_ _1\"></span>ght<span class=\"ff19\">). <span class=\"_\"> </span>Una<span class=\"_ _1\"></span> <span class=\"_\"> </span>volta <span class=\"_\"> </span>i<span class=\"_ _1\"></span>dentificato <span class=\"_ _b\"> </span>il <span class=\"_\"> </span>diritto<span class=\"_ _4\"></span> </span></span>esigibile, per l\u2019iscrizione del<span class=\"ff19\">le riserve e d<span class=\"_ _0\"></span>egli ammontari delle richieste aggiuntive al committente, \u00e8 necessario<span class=\"_ _4\"></span> </span>segu<span class=\"ff1a\">ire <span class=\"_ _11\"> </span>l\u2019IFRS <span class=\"_ _10\"></span>15 <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>relazione <span class=\"_ _11\"> </span>ai <span class=\"_ _11\"> </span>\u201ccorrispettivi <span class=\"_ _10\"></span>variabili\u201d. <span class=\"_ _11\"> </span>Pertanto, <span class=\"_ _11\"> </span>ai <span class=\"_ _11\"> </span>fini <span class=\"_ _11\"> </span>dell\u2019adeguame<span class=\"_ _1\"></span>nto <span class=\"_ _11\"> </span>del <span class=\"_ _11\"> </span>prezzo <span class=\"_ _10\"> </span>de<span class=\"_ _0\"></span>lla </span>transazione <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>effetto <span class=\"_ _4\"></span>dei <span class=\"_ _3\"></span>corr<span class=\"_ _0\"></span>ispettivi <span class=\"_ _3\"></span>aggiuntivi <span class=\"_ _3\"></span>derivanti <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>riserve <span class=\"_ _4\"></span>verso <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>committente, <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _4\"></span>necessario <span class=\"_ _4\"></span>definir<span class=\"_ _4\"></span>e se la circostanza c<span class=\"_ _1\"></span>he i connes<span class=\"_ _1\"></span>si ricavi non v<span class=\"_ _1\"></span>engano stornat<span class=\"_ _1\"></span>i in futuro sia consid<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rata \u201calta<span class=\"_ _1\"></span>mente probabile<span class=\"_ _1\"></span>\u201d.<span class=\"_ _0\"></span><span class=\"ff19 fs6\"> </span>Al <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>queste <span class=\"_ _0\"></span>valutazioni vengono <span class=\"_ _0\"></span>presi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>considerazione <span class=\"_ _0\"></span>tutti <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>aspetti <span class=\"_ _0\"></span>rilevanti <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>circostanze, <span class=\"_ _0\"></span>incluso i termini del cont<span class=\"_ _1\"></span>ratto stesso<span class=\"_ _1\"></span>, le prassi com<span class=\"_ _1\"></span>merciali e negoz<span class=\"_ _1\"></span>iali del settor<span class=\"_ _1\"></span>e o altre evidenz<span class=\"_ _1\"></span>e a supporto.<span class=\"fs6\"> </span>Lavori opzionali<span class=\"fs6\"> </span>I <span class=\"_ _a\"></span>corrispettivi <span class=\"_ _f\"></span>derivanti <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>lavori <span class=\"_ _a\"></span>opzionali <span class=\"_ _f\"></span>rappresentano <span class=\"_ _a\"></span>corrisp<span class=\"_ _1\"></span>ettivi <span class=\"_ _a\"></span>aggiuntivi <span class=\"_ _f\"></span>per <span class=\"_ _a\"></span>lavori <span class=\"_ _a\"></span>futuri<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>non <span class=\"_ _10\"></span>ancor<span class=\"_ _4\"></span>a definiti e/o istruiti<span class=\"_ _1\"></span> dal client<span class=\"_ _1\"></span>e alla stipula <span class=\"_ _1\"></span>del contratto<span class=\"_ _1\"></span>.<span class=\"fs6\"> </span>I <span class=\"_ _d\"> </span>corr<span class=\"_ _0\"></span>ispetti<span class=\"_ _1\"></span>vi <span class=\"_ _d\"> </span>derivanti <span class=\"_ _d\"> </span>da <span class=\"_ _d\"> </span>lavori <span class=\"_ _e\"> </span>opzionali<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>vengono <span class=\"_ _d\"> </span>previsti <span class=\"_ _d\"> </span>nei <span class=\"_ _e\"> </span>contratti <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>committenti, <span class=\"_ _d\"> </span>in <span class=\"_ _e\"> </span>quant<span class=\"_ _1\"></span>o rappresentano<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>potenzia<span class=\"_ _1\"></span>li <span class=\"_ _a\"></span>lavori <span class=\"_ _a\"></span>futuri <span class=\"_ _a\"></span>interrelati <span class=\"_ _a\"></span>all\u2019opera <span class=\"_ _a\"></span>principale. <span class=\"_ _a\"></span>Tut<span class=\"_ _0\"></span><span class=\"ff19\">tavia, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>maggior <span class=\"_ _10\"></span>parte<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>dei <span class=\"_ _a\"></span>contratt<span class=\"_ _1\"></span>i </span>prevede <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>tali <span class=\"_ _f\"></span>lavori <span class=\"_ _a\"></span>aggiuntivi <span class=\"_ _f\"></span>debbano <span class=\"_ _f\"></span>essere <span class=\"_ _f\"></span>espressamente <span class=\"_ _f\"></span>definiti <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>approvati <span class=\"_ _f\"></span>dal <span class=\"_ _f\"></span>committente <span class=\"_ _a\"></span>prima della <span class=\"_ _f\"></span>loro <span class=\"_ _a\"></span>esecuzione. <span class=\"_ _f\"></span>In <span class=\"_ _a\"></span>assenza<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>di <span class=\"_ _f\"></span>tale <span class=\"_ _a\"></span>approvazion<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>l\u2019appalta<span class=\"_ _1\"></span>tore <span class=\"_ _f\"></span>non <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>diritto <span class=\"_ _f\"></span>(<span class=\"_ _2\"></span><span class=\"ff1b\">enfor<span class=\"_ _1\"></span>ceable <span class=\"_ _f\"></span>right<span class=\"ff19\">) <span class=\"_ _a\"></span>su <span class=\"_ _f\"></span>tale </span></span>attivit\u00e0.<span class=\"fs6\"> </span>Sulla ba<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>di quanto<span class=\"_ _4\"></span> sopra de<span class=\"_ _1\"></span>scritto <span class=\"_ _1\"></span>e dell<span class=\"_ _1\"></span>a pras<span class=\"_ _1\"></span>si di <span class=\"_ _4\"></span>settore, dunqu<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>, si <span class=\"_ _4\"></span>ritiene ch<span class=\"_ _1\"></span>e tal<span class=\"_ _1\"></span>e tipologi<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di corris<span class=\"_ _1\"></span>pettivo rientri <span class=\"_ _f\"></span>nella <span class=\"_ _a\"></span>fattispeci<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _f\"></span>\u201cModifica <span class=\"_ _a\"></span>contrattual<span class=\"_ _1\"></span>e\u201d; <span class=\"_ _f\"></span>pertanto <span class=\"_ _a\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _a\"></span>all\u2019IFRS <span class=\"_ _f\"></span>15, <span class=\"_ _f\"></span>pu<span class=\"_ _0\"></span>\u00f2 <span class=\"_ _f\"></span>essere <span class=\"_ _a\"></span>considerata <span class=\"_ _f\"></span>nella valutazione <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>corrispettivo <span class=\"_ _f\"></span>contrattuale <span class=\"_ _f\"></span>se <span class=\"_ _a\"></span>approvata <span class=\"_ _2\"></span>da <span class=\"_ _a\"></span>entrambe <span class=\"_ _a\"></span>le <span class=\"_ _f\"></span>parti <span class=\"_ _f\"></span>contraenti. <span class=\"_ _f\"></span>In <span class=\"_ _a\"></span>tale <span class=\"_ _f\"></span>fattispecie, <span class=\"_ _f\"></span>il diritto <span class=\"_ _a\"></span>esigibile <span class=\"_ _a\"></span>pu\u00f2 <span class=\"_ _a\"></span>essere <span class=\"_ _a\"></span>individuato <span class=\"_ _f\"></span>s<span class=\"_ _0\"></span>olo <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>fronte <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>una <span class=\"_ _a\"></span>specifica <span class=\"_ _a\"></span>approvazio<span class=\"_ _1\"></span>ne <span class=\"_ _a\"></span>o <span class=\"_ _10\"></span>istruzion<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>da <span class=\"_ _10\"></span>parte <span class=\"_ _f\"></span>del committente pre<span class=\"_ _1\"></span>sentata se<span class=\"_ _1\"></span>condo prassi e co<span class=\"_ _1\"></span>nsuetudini operativ<span class=\"_ _1\"></span>e.<span class=\"fs6\"> </span>Penali<span class=\"fs6\"> </span>Il <span class=\"_ _0\"></span>contratto con <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>committente pu\u00f2 <span class=\"_ _0\"></span>prevedere la <span class=\"_ _0\"></span>maturazione di penali <span class=\"_ _0\"></span>passive <span class=\"_ _0\"></span>derivanti da <span class=\"_ _0\"></span>inadempimento di determinate clau<span class=\"_ _1\"></span>sole contr<span class=\"_ _1\"></span>attuali (quali ad <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>sempio il manca<span class=\"_ _1\"></span>to rispetto d<span class=\"_ _1\"></span>elle tempisti<span class=\"_ _1\"></span>che di consegna<span class=\"_ _1\"></span>).<span class=\"_ _0\"></span><span class=\"fs6\"> </span>Nel <span class=\"_ _f\"></span><span class=\"ff1a\">momento <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>cui <span class=\"_ _f\"></span>l\u2019entit\u00e0 <span class=\"_ _2\"></span>ha <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>elementi <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>definire <span class=\"_ _f\"></span>come <span class=\"_ _f\"></span>\u201cragionevolm<span class=\"_ _1\"></span>ente <span class=\"_ _f\"></span>prevedibile\u201d<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>maturazione </span>delle <span class=\"_ _0\"></span>penali <span class=\"_ _0\"></span>contrattuali, queste <span class=\"_ _2\"></span>ultime <span class=\"_ _0\"></span>vengono <span class=\"_ _0\"></span>considerat<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>riduzione <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>corrispettivi contrattuali. <span class=\"_ _0\"></span>Per <span class=\"_ _0\"></span>fare dette valutazioni vengono analizzati tutti <span class=\"_ _0\"></span>gli indicatori, <span class=\"_ _0\"></span>disponibili alla data <span class=\"_ _0\"></span>di riferimento <span class=\"_ _0\"></span>del bilancio, <span class=\"_ _0\"></span>al fine di stimare <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>probabilit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _4\"></span>inadempimento <span class=\"_ _4\"></span>contrattual<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>possa <span class=\"_ _1\"></span>comportar<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>maturazione <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>penali <span class=\"_ _4\"></span>passive. Componente finanzi<span class=\"_ _1\"></span>aria significativa<span class=\"fs6\"> </span>Nel <span class=\"_\"> </span>se<span class=\"_ _0\"></span>ttore <span class=\"_\"> </span>delle <span class=\"_ _c\"> </span><span class=\"ff1a\">costruzioni <span class=\"_\"> </span>e <span class=\"_ _c\"> </span>delle <span class=\"_ _c\"> </span>grandi <span class=\"_\"> </span>opere <span class=\"_\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>prassi <span class=\"_\"> </span>che <span class=\"_ _c\"> </span>il <span class=\"_\"> </span>corr<span class=\"_ _0\"></span>ispetti<span class=\"_ _1\"></span>vo <span class=\"_ _c\"> </span>dell\u2019opera <span class=\"_\"> </span>(generalmente<span class=\"_ _4\"></span> </span>pluriennale) <span class=\"_ _4\"></span>sia r<span class=\"_ _1\"></span>egolato <span class=\"_ _1\"></span>finanzi<span class=\"_ _1\"></span>ariamente <span class=\"_ _1\"></span>attraverso<span class=\"_ _1\"></span> l\u2019<span class=\"_ _1\"></span>erogazione <span class=\"_ _4\"></span>di un <span class=\"_ _4\"></span>anticipo <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>successive <span class=\"_ _4\"></span>fatturazioni di <span class=\"_ _4\"></span>rata (cd. Stati Avanzam<span class=\"_ _4\"></span>ento L<span class=\"_ _0\"></span>avori o <span class=\"_ _1\"></span>SAL).<span class=\"fs6\"> </span>Tale <span class=\"_ _0\"></span>modulazione <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>flussi <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>spesso <span class=\"_ _0\"></span>definita <span class=\"_ _0\"></span>nelle <span class=\"_ _2\"></span>gare <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>appalto.<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>genere, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>lusso dei <span class=\"_ _2\"></span>pagamenti<span class=\"_ _1\"></span> dei <span class=\"_ _10\"></span>committ<span class=\"_ _1\"></span>enti <span class=\"_ _a\"></span>(anticipo <span class=\"_ _a\"></span>e <span class=\"_ _10\"></span>successivi <span class=\"_ _f\"></span>S<span class=\"_ _0\"></span>AL) <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _10\"></span>disegnato <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>modo <span class=\"_ _10\"></span>tale <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>rendere <span class=\"_ _10\"></span>sostenibil<span class=\"_ _1\"></span>e <span class=\"_ _10\"></span>la <span class=\"_ _a\"></span>realizzazione dell\u2019opera da parte <span class=\"_ _0\"></span>dell\u2019appal<span class=\"_ _1\"></span>tatore, <span class=\"_ _0\"></span>limitandone l\u2019esposizione. Va <span class=\"_ _0\"></span>infatti ricordato che <span class=\"_ _0\"></span>nel settore <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>grandi opere <span class=\"_\"> </span>l\u2019appaltatore <span class=\"_\"> </span>\u00e8 <span class=\"_\"> </span>impegnato<span class=\"_ _1\"></span> <span class=\"_\"> </span>nella <span class=\"_\"> </span>realizzazione <span class=\"_\"> </span>di <span class=\"_\"> </span>commesse <span class=\"_\"> </span>di <span class=\"_\"> </span>ingente <span class=\"_\"> </span>importo<span class=\"_ _1\"></span> <span class=\"_\"> </span>e, <span class=\"_\"> </span>normalmente, <span class=\"_\"> </span>il fabbisogno di ri<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>orse inizial<span class=\"_ _1\"></span>i risulta ess<span class=\"_ _1\"></span>ere significati<span class=\"_ _1\"></span>vo.<span class=\"fs6\"> </span>L\u2019anticipo cont<span class=\"_ _1\"></span>rattuale <span class=\"ff19\">viene util<span class=\"_ _1\"></span>izzato per i <span class=\"_ _1\"></span>seguenti sc<span class=\"_ _4\"></span>opi:<span class=\"_ _0\"></span><span class=\"fs6\"> </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">finanziare gli <span class=\"_ _0\"></span>investim<span class=\"_ _1\"></span>enti iniziali di <span class=\"_ _0\"></span>commessa ed <span class=\"_ _0\"></span>erogare i correlati anticipi <span class=\"_ _0\"></span>contrattual<span class=\"_ _1\"></span>i da <span class=\"_ _0\"></span>corrispondere </span></span>ai subappalta<span class=\"_ _1\"></span>tori;<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">come <span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>orma <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>garanzia <span class=\"_ _4\"></span>contra<span class=\"_ _1\"></span>ttuale <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>copertura <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>eventuali <span class=\"_ _4\"></span>rischi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>inadempime<span class=\"_ _1\"></span>nto <span class=\"_ _4\"></span>contrattuale <span class=\"_ _4\"></span>da <span class=\"_ _4\"></span>parte </span></span>del committ<span class=\"_ _1\"></span>ente.<span class=\"fs6\"> </span>Il <span class=\"_ _f\"></span>recupero <span class=\"_ _2\"></span>dell\u2019anticipo <span class=\"_ _f\"></span>contrattua<span class=\"_ _1\"></span>le <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _2\"></span>riassorbito <span class=\"_ _f\"></span>tramite <span class=\"_ _f\"></span>i <span class=\"_ _2\"></span>successivi <span class=\"_ _f\"></span>SAL, <span class=\"_ _f\"></span>in <span class=\"_ _2\"></span>linea <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>ciclo <span class=\"_ _f\"></span>produttivo della commessa pl<span class=\"_ _1\"></span>uriennal<span class=\"_ _1\"></span>e.<span class=\"fs6\"> </span>In <span class=\"_ _2\"></span>aggiunta, <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _f\"></span>necessario <span class=\"_ _0\"></span>considerare <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>il <span class=\"_ _f\"></span>ciclo <span class=\"_ _0\"></span>operativo <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>Web<span class=\"_ _0\"></span>uild <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>normalmente <span class=\"_ _0\"></span>pluriennale <span class=\"_ _2\"></span>e pertanto, <span class=\"_\"> </span>va <span class=\"_\"> </span>considerato<span class=\"_ _1\"></span> <span class=\"_\"> </span>il <span class=\"_\"> </span>corretto <span class=\"_\"> </span>orizzonte <span class=\"_\"> </span>temporale<span class=\"_ _1\"></span> <span class=\"_\"> </span>nel <span class=\"_ _c\"> </span>deter<span class=\"_ _1\"></span>minare <span class=\"_\"> </span>l\u2019esistenza<span class=\"_ _1\"></span> <span class=\"_\"> </span>di <span class=\"_\"> </span>una <span class=\"_\"> </span>componente finanziaria sig<span class=\"_ _1\"></span>nificativa.<span class=\"fs6\"> </span>In <span class=\"_ _4\"></span>base al<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>considerazioni <span class=\"_ _3\"></span>sopra <span class=\"_ _4\"></span>esposte, <span class=\"_ _1\"></span>non <span class=\"_ _4\"></span>\u00e8 sta<span class=\"_ _1\"></span>ta <span class=\"_ _4\"></span>valutata <span class=\"_ _4\"></span>la <span class=\"_ _1\"></span>presenza <span class=\"_ _4\"></span>di com<span class=\"_ _1\"></span>ponenti <span class=\"_ _4\"></span>fin<span class=\"_ _0\"></span>anziarie <span class=\"_ _4\"></span>significativ<span class=\"_ _1\"></span>e all\u2019interno <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>l cor<span class=\"_ _4\"></span>rispettivo contrattual<span class=\"_ _1\"></span>e n<span class=\"_ _1\"></span>ei contratti<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>he prev<span class=\"_ _1\"></span>edono una<span class=\"_ _4\"></span> modulazione <span class=\"_ _4\"></span>di anticipi <span class=\"_ _4\"></span>e fatturazion<span class=\"_ _4\"></span>e di rat<span class=\"_ _1\"></span>a i<span class=\"_ _4\"></span>n linea <span class=\"_ _4\"></span>con <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>prassi <span class=\"_ _4\"></span>di s<span class=\"_ _1\"></span>ettore <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>/o <span class=\"_ _4\"></span>comunque <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>ammonta<span class=\"ff1a\">re coer<span class=\"_ _1\"></span>ente c<span class=\"_ _4\"></span>on la <span class=\"_ _4\"></span>funzione <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>\u201c<span class=\"_ _0\"></span>garanzia\u201d<span class=\"ff19\"> <span class=\"_ _4\"></span>e co<span class=\"_ _1\"></span>n </span></span>una tempisti<span class=\"_ _1\"></span>ca adeguata ai<span class=\"_ _1\"></span> flussi di cassa richi<span class=\"_ _1\"></span>esti dall\u2019<span class=\"_ _1\"></span>esecuzione dell<span class=\"_ _1\"></span>\u2019opera.<span class=\"ff19 fs6\"> </span>Perdite a finire<span class=\"fs6\"> </span>L\u2019IFRS <span class=\"_ _10\"></span>15 <span class=\"_ _10\"> </span>non <span class=\"_ _10\"> </span>disciplina <span class=\"_ _10\"></span>esplicitament<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span>trattamento <span class=\"_ _10\"></span>contabile <span class=\"_ _10\"></span>relativo <span class=\"_ _10\"></span>ai <span class=\"_ _10\"></span>contratti <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>perdita, <span class=\"_ _10\"></span>ma <span class=\"_ _10\"></span>rinvia <span class=\"_ _10\"></span>al trattamento <span class=\"_ _2\"></span>contabile <span class=\"_ _f\"></span>definito <span class=\"_ _2\"></span>dallo <span class=\"_ _f\"></span>IAS <span class=\"_ _f\"></span>37, <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>disciplina <span class=\"_ _2\"></span>la <span class=\"_ _f\"></span>metodologia <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>misurazione <span class=\"_ _f\"></span>e <span class=\"_ _2\"></span>classificazione <span class=\"_ _2\"></span>dei contratti onerosi. In partico<span class=\"_ _1\"></span>lare, secondo la definizione dello IAS 37, un contratto<span class=\"_ _4\"></span> \u00e8<span class=\"_ _0\"></span> oneroso qua<span class=\"_ _0\"></span>ndo i costi non discrezionali <span class=\"_ _f\"></span>(<span class=\"ff1b\">unavoidable <span class=\"_ _f\"></span>costs <span class=\"_ _a\"></span>of <span class=\"_ _a\"></span>meeting <span class=\"_ _a\"></span>the <span class=\"_ _a\"></span>obligation</span><span class=\"ls2b\">) <span class=\"_ _a\"></span></span>eccedono <span class=\"_ _a\"></span><span class=\"ff1a\">i <span class=\"_ _a\"></span>benefici <span class=\"_ _f\"></span>economici <span class=\"_ _a\"></span>attesi. <span class=\"_ _f\"></span>L\u2019eventuale </span>perdita attesa deve <span class=\"_ _0\"></span>essere stanziata in <span class=\"_ _0\"></span>bilancio in <span class=\"_ _0\"></span>un apposito fondo <span class=\"_ _0\"></span>per rischi <span class=\"_ _0\"></span>nel momento in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>tale perdita risulti probabil<span class=\"_ _1\"></span>e sulla base dell<span class=\"_ _1\"></span>e ultime stime <span class=\"_ _1\"></span>effettuat<span class=\"_ _1\"></span>e dal <span class=\"_ _0\"></span><span class=\"ff1b\">manageme<span class=\"_ _1\"></span>nt<span class=\"ff19\">.<span class=\"fs6\"> </span></span></span>I costi non discr<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>zionali sono tutti<span class=\"_ _1\"></span> quei costi ch<span class=\"_ _1\"></span>e:<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">sono <span class=\"_ _34\"> </span>direttamente <span class=\"_ _13\"> </span>correla<span class=\"_ _1\"></span>ti <span class=\"_ _34\"> </span>al <span class=\"_ _13\"> </span>contratto <span class=\"_ _34\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>incrementan<span class=\"_ _4\"></span>o <span class=\"_ _13\"> </span>la <span class=\"_ _13\"> </span><span class=\"ff1b\">performance <span class=\"_ _34\"> </span>obligation</span> <span class=\"_ _13\"> </span>trasferita </span></span>contrattualment<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> al cliente;<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">non <span class=\"_ _b\"> </span>includon<span class=\"_ _1\"></span>o <span class=\"_ _b\"> </span>quei <span class=\"_ _11\"> </span>costi <span class=\"_ _11\"> </span>che <span class=\"_ _b\"> </span>saranno <span class=\"_ _10\"> </span>s<span class=\"_ _0\"></span>ostenuti <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>prescindere <span class=\"_ _11\"> </span>dal <span class=\"_ _b\"> </span>soddisfacim<span class=\"_ _1\"></span>ento <span class=\"_ _11\"> </span>de<span class=\"_ _0\"></span>lla <span class=\"_\"> </span><span class=\"ff1b\">per<span class=\"_ _4\"></span>formance </span></span></span>obligation<span class=\"ff19\">;<span class=\"fs6\"> </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">non possono es<span class=\"_ _1\"></span>sere evitati <span class=\"_ _1\"></span>tramite azioni fut<span class=\"_ _4\"></span>ure.<span class=\"_ _0\"></span><span class=\"fs6\"> </span></span></span>La <span class=\"_ _11\"> </span>v<span class=\"_ _0\"></span>alutazion<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>di <span class=\"_ _b\"> </span>eventuali <span class=\"_ _11\"> </span>contratti <span class=\"_ _11\"> </span>in <span class=\"_ _b\"> </span>perdita <span class=\"_ _11\"> </span>(<span class=\"ff1b\">o<span class=\"_ _0\"></span>nerous <span class=\"_ _11\"> </span>test</span>) <span class=\"_ _11\"> </span>viene <span class=\"_ _b\"> </span>svolta <span class=\"_ _11\"> </span>a <span class=\"_ _b\"> </span>livello <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>singola <span class=\"_\"> </span><span class=\"ff1b\">per<span class=\"_ _4\"></span>fo<span class=\"_ _0\"></span>rmance </span>obligation<span class=\"ff19\">. Tale a<span class=\"_ _1\"></span>pproccio valuta<span class=\"_ _1\"></span>tivo risulta maggio<span class=\"_ _1\"></span>rmente rappre<span class=\"_ _1\"></span>sentativo dei di<span class=\"_ _1\"></span>fferenti margini di commessa, </span>in relazione alla<span class=\"_ _1\"></span> natura dei <span class=\"_ _1\"></span>beni e servizi<span class=\"_ _1\"></span> trasferiti al cli<span class=\"_ _1\"></span>ente.<span class=\"fs6\"> </span>Costi contrattuali<span class=\"fs6\"> </span>Costi incrementali per l\u2019ott<span class=\"_ _4\"></span>enimento del contratto<span class=\"ff19 fs6\"> </span>L\u2019IFRS <span class=\"_ _a\"></span>15 <span class=\"_ _10\"> </span>consente <span class=\"_ _10\"></span>la <span class=\"_ _a\"></span>capitalizz<span class=\"_ _1\"></span>azione <span class=\"_ _10\"></span>dei <span class=\"_ _10\"></span>costi<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>per <span class=\"_ _10\"></span>l\u2019ottenimento <span class=\"_ _a\"></span>del <span class=\"_ _10\"></span>contratto,<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>condizion<span class=\"_ _4\"></span>e <span class=\"_ _10\"> </span>che <span class=\"_ _10\"></span>essi <span class=\"_ _a\"></span>siano considerati <span class=\"_ _0\"></span>\u201cincrementali\u201d <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>recuperabili <span class=\"_ _2\"></span>tramite <span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>benefici <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>conomici <span class=\"_ _0\"></span>futuri <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>contratto. <span class=\"_ _0\"></span>I <span class=\"_ _2\"></span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _2\"></span>increm<span class=\"_ _1\"></span>entali sono <span class=\"_ _1\"></span>tutti <span class=\"_ _4\"></span>quei co<span class=\"_ _1\"></span>sti c<span class=\"_ _4\"></span>he vengon<span class=\"ff1a\">o <span class=\"_ _4\"></span>sostenuti <span class=\"_ _4\"></span>come cons<span class=\"_ _1\"></span>eguenza <span class=\"_ _4\"></span>dell\u2019acquisizione <span class=\"_ _4\"></span>della com<span class=\"_ _4\"></span>messa. I <span class=\"_ _4\"></span>costi, <span class=\"_ _4\"></span>invece, </span>che <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>stati <span class=\"_ _2\"></span>sostenuti <span class=\"_ _0\"></span>indipendentemente <span class=\"_ _0\"></span>dall\u2019acquisizi<span class=\"_ _1\"></span>one <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>commessa, <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>potendo <span class=\"_ _2\"></span>essere <span class=\"_ _2\"></span>qualifica<span class=\"_ _1\"></span>ti come incrementali, vengono s<span class=\"_ _0\"></span>pesati a conto <span class=\"_ _0\"></span>economico nell\u2019esercizio <span class=\"_ _0\"></span><span class=\"ff19\">in cui <span class=\"_ _0\"></span>sono sostenuti non <span class=\"_ _0\"></span>concorrendo a </span>fare avanzamento contrattuale <span class=\"_ _0\"></span>(costo non <span class=\"_ _0\"></span>imputabile a <span class=\"_ _2\"></span><span class=\"ff1b\">cost-<span class=\"ls9\">to</span>-cost</span>). I <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>incremental<span class=\"_ _1\"></span>i v<span class=\"_ _0\"></span>engono <span class=\"_ _0\"></span>capitalizz<span class=\"_ _1\"></span>ati e <span class=\"_ _27\"> </span>contabilizzati<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>in <span class=\"_ _27\"> </span>un\u2019apposita <span class=\"_ _41\"> </span>v<span class=\"_ _0\"></span>oce <span class=\"_ _41\"> </span>de<span class=\"_ _0\"></span>ll\u2019attivo<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>immobilizzato <span class=\"_ _41\"> </span>(costi <span class=\"_ _27\"> </span>contrattuali) <span class=\"_ _41\"> </span>e <span class=\"_ _42\"> </span>ammortizz<span class=\"_ _1\"></span>ati sistematicamente<span class=\"_ _1\"></span> in modo corris<span class=\"_ _4\"></span>pondente al trasferimento del<span class=\"_ _1\"></span> controllo dei b<span class=\"_ _1\"></span>eni/servizi al cli<span class=\"_ _1\"></span>ente.<span class=\"fs6\"> </span>Costi per l\u2019adempim<span class=\"_ _1\"></span>ento del contratto<span class=\"ff19 fs6\"> </span>L\u2019IFRS <span class=\"_ _2\"></span>15 <span class=\"_ _2\"></span>prevede <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>capitalizzazione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>costi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>l\u2019adempimento <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>contratto, <span class=\"_ _2\"></span>cio\u00e8 <span class=\"_ _2\"></span>quei <span class=\"_ _2\"></span>costi <span class=\"_ _f\"></span>che <span class=\"_ _0\"></span>rispettino tutti i seguenti crite<span class=\"_ _4\"></span>ri:<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">si riferiscono dir<span class=\"_ _1\"></span>ettamente <span class=\"_ _1\"></span>al contratto;<span class=\"fs6\"> </span></span></span>\u2022 <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">generano <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>migliorano <span class=\"_ _4\"></span>le risorse <span class=\"_ _4\"></span>che saranno <span class=\"_ _4\"></span>utilizzate <span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>r il <span class=\"_ _4\"></span>soddisfaciment<span class=\"_ _1\"></span>o d<span class=\"_ _1\"></span>ella <span class=\"ff1b\">performance <span class=\"_ _4\"></span>obligation<span class=\"ff19\"> </span></span></span>contrattuale;<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">sono recuperabil<span class=\"_ _1\"></span>i tramite i <span class=\"_ _1\"></span>benefici economici<span class=\"_ _1\"></span> futuri del contratto.<span class=\"fs6\"> </span></span></span>Nella <span class=\"_ _2\"></span>prassi <span class=\"_ _2\"></span>del <span class=\"_ _f\"></span>settore <span class=\"_ _2\"></span>in <span class=\"_ _f\"></span>cui <span class=\"_ _2\"></span>opera <span class=\"_ _2\"></span>il <span class=\"_ _f\"></span>Gruppo <span class=\"_ _2\"></span>Webuild, <span class=\"_ _2\"></span>solitamente <span class=\"_ _2\"></span>tale <span class=\"_ _2\"></span>tipologia <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>costi <span class=\"_ _2\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>rappresentata <span class=\"_ _2\"></span>da costi <span class=\"_ _11\"> </span>pre-operativi, <span class=\"_ _11\"> </span>che <span class=\"_ _b\"> </span>in <span class=\"_ _11\"> </span>alcune <span class=\"_ _11\"> </span>f<span class=\"_ _0\"></span>attispecie<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>contrattuali <span class=\"_ _11\"> </span>sono <span class=\"_ _b\"> </span>esplicitamente<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>riconosciuti <span class=\"_ _10\"> </span>dal <span class=\"_ _b\"> </span>committente<span class=\"_ _1\"></span> tramite <span class=\"_\"> </span>specifici <span class=\"_ _c\"> </span><span class=\"ff1b\">item</span> <span class=\"_ _c\"> </span>contrattuali<span class=\"_ _1\"></span>, <span class=\"_ _c\"> </span>mentre, <span class=\"_\"> </span>in <span class=\"_ _c\"> </span>altri <span class=\"_\"> </span>casi <span class=\"_ _c\"> </span>non <span class=\"_ _c\"> </span>trovano <span class=\"_\"> </span>esplicito <span class=\"_\"> </span>riconoscimento <span class=\"_\"> </span>e<span class=\"_ _0\"></span> <span class=\"_\"> </span>vengono remunerati <span class=\"_ _0\"></span>attraverso il <span class=\"_ _0\"></span>margine <span class=\"_ _2\"></span>compl<span class=\"_ _1\"></span>essivo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>commessa. I<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>riconoscimento esplicito <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>tali <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>implica <span class=\"_ _0\"></span>che nel <span class=\"_ _4\"></span>momento <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>loro <span class=\"_ _4\"></span>sostenime<span class=\"_ _1\"></span>nto <span class=\"_ _4\"></span>viene <span class=\"_ _4\"></span>avviato <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span><span class=\"ff1a\">trasferimento <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>controllo <span class=\"_ _3\"></span>dell\u2019opera <span class=\"_ _4\"></span>oggetto <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>contratto.<span class=\"_ _1\"></span> </span>Conseguentement<span class=\"_ _4\"></span>e, <span class=\"_ _d\"> </span>tali <span class=\"_ _c\"> </span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _c\"> </span>non <span class=\"_ _d\"> </span>sono <span class=\"_ _c\"> </span>capitalizzati <span class=\"_ _c\"> </span>e <span class=\"_ _d\"> </span>concorron<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>alla <span class=\"_ _c\"> </span>determinazione <span class=\"_ _c\"> </span>dell\u2019avanzam<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nto contrattuale.<span class=\"_ _1\"></span><span class=\"fs6\"> </span>Nel <span class=\"_ _f\"></span>caso <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>cui <span class=\"_ _f\"></span>il <span class=\"_ _2\"></span>contratto <span class=\"_ _f\"></span>non <span class=\"_ _a\"></span>ne <span class=\"_ _f\"></span>preveda <span class=\"_ _2\"></span>il <span class=\"_ _f\"></span>riconoscimento <span class=\"_ _f\"></span>esplicito, <span class=\"_ _2\"></span>nel <span class=\"_ _f\"></span>r<span class=\"_ _2\"></span>ispetto <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _f\"></span>tre <span class=\"_ _f\"></span>condizioni <span class=\"_ _2\"></span>sopra richiamate, <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>costi <span class=\"_ _4\"></span>pre-opera<span class=\"_ _1\"></span>tivi <span class=\"_ _4\"></span>vengono <span class=\"_ _4\"></span>capitalizza<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>ammortizzati <span class=\"_ _4\"></span>sistemati<span class=\"_ _1\"></span>camente, <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>modo <span class=\"_ _4\"></span>corrisponden<span class=\"_ _1\"></span>te al trasferimento d<span class=\"_ _1\"></span>el controll<span class=\"_ _1\"></span>o dei beni/servizi<span class=\"_ _1\"></span> al cliente.<span class=\"fs6\"> </span>In <span class=\"_ _0\"></span>aggiunta a quanto <span class=\"_ _0\"></span>sopra specificato, le <span class=\"_ _0\"></span>nuove <span class=\"_ _0\"></span><span class=\"ff1a\">disposizioni introdotte dall\u2019IFRS 15 <span class=\"_ _0\"></span>definisco<span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>tutti quei costi </span>che, <span class=\"_ _b\"> </span>per <span class=\"_\"> </span>loro <span class=\"_ _11\"> </span>natura, <span class=\"_\"> </span>non<span class=\"_ _4\"></span> <span class=\"_\"> </span>possono <span class=\"_ _b\"> </span>concorrere <span class=\"_ _b\"> </span>ad <span class=\"_\"> </span>a<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>anzamento <span class=\"_ _b\"> </span>contrattuale <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>quanto, <span class=\"_ _b\"> </span>nonostante <span class=\"_ _b\"> </span>siano specificatam<span class=\"_ _1\"></span>ente riferibili al<span class=\"_ _1\"></span> contratto e sia<span class=\"_ _1\"></span>no consider<span class=\"_ _1\"></span>ati recuperabili<span class=\"_ _1\"></span>, non concorrono a generar<span class=\"_ _1\"></span>e o migliorare le <span class=\"_ _d\"> </span>risorse <span class=\"_ _d\"> </span>che <span class=\"_ _d\"> </span>verranno <span class=\"_ _d\"> </span>impiegat<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>per <span class=\"_ _d\"> </span>il <span class=\"_ _d\"> </span>soddisfacimento <span class=\"_ _c\"> </span>de<span class=\"_ _0\"></span>lla <span class=\"_ _d\"> </span>p<span class=\"_ _0\"></span>erforma<span class=\"_ _1\"></span>nce <span class=\"_ _d\"> </span>obligation<span class=\"ff19\"> <span class=\"_ _d\"> </span>contrattuale,<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>n\u00e9 </span>contribuiscono al<span class=\"_ _1\"></span> trasferimento del<span class=\"_ _1\"></span> controllo dei b<span class=\"_ _1\"></span>eni e/o servizi al cli<span class=\"_ _1\"></span>ente.<span class=\"fs6\"> </span>Esposizione in bila<span class=\"_ _1\"></span>ncio<span class=\"fs6\"> </span>Il <span class=\"_ _11\"> </span>prospetto <span class=\"_ _11\"> </span>della <span class=\"_ _11\"> </span>situazione <span class=\"_ _11\"> </span>patrimoniale <span class=\"_ _11\"> </span>f<span class=\"_ _0\"></span>inanziaria<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>accoglie <span class=\"_ _11\"> </span>tra <span class=\"_ _b\"> </span>le <span class=\"_ _11\"> </span>Attivit\u00e0 <span class=\"_ _11\"> </span>immateriali <span class=\"_ _b\"> </span>i <span class=\"_ _11\"> </span>Costi <span class=\"_ _11\"> </span>Contrattuali capitalizz<span class=\"_ _1\"></span>ati <span class=\"_ _10\"></span>secondo <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>principi <span class=\"_ _10\"> </span>descritti <span class=\"_ _10\"> </span>ne<span class=\"_ _0\"></span>l <span class=\"_ _11\"> </span>present<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>paragrafo. <span class=\"_ _11\"> </span>Gli <span class=\"_ _10\"> </span>ammortamenti <span class=\"_ _10\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _10\"> </span>costi <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>esame <span class=\"_ _10\"> </span>sono esposti nella <span class=\"_ _1\"></span>voce di conto econo<span class=\"_ _1\"></span>mico \u201cAmmorta<span class=\"_ _1\"></span>menti e accantonamenti\u201d<span class=\"_ _1\"></span>.<span class=\"ff19 fs6\"> </span>Le <span class=\"_ _b\"> </span>attivit\u00e0 <span class=\"_ _10\"> </span>e <span class=\"_ _b\"> </span>le <span class=\"_ _b\"> </span>passivit\u00e0 <span class=\"_ _11\"> </span>derivanti <span class=\"_ _11\"> </span>dal <span class=\"_ _b\"> </span>contratto <span class=\"_ _11\"> </span>sono <span class=\"_ _11\"> </span>classificate <span class=\"_ _11\"> </span>nelle <span class=\"_ _b\"> </span>voci <span class=\"_ _11\"> </span>della <span class=\"_ _11\"> </span>situazione <span class=\"_ _b\"> </span>patrimoniale<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>e finanziaria <span class=\"_\"> </span>\u201cAttivit\u00e0 <span class=\"_\"> </span>contrat<span class=\"_ _1\"></span>tuali\u201d <span class=\"_\"> </span>e <span class=\"_\"> </span>\u201cPassivit\u00e0 <span class=\"_\"> </span>contrattuali\u201d, <span class=\"_\"> </span>rispetti<span class=\"_ _1\"></span>vamente <span class=\"_\"> </span>nella <span class=\"_\"> </span>sezione <span class=\"_\"> </span>dell\u2019attivo <span class=\"_\"> </span>e <span class=\"_\"> </span>del passivo. <span class=\"_ _4\"></span>La cl<span class=\"_ _1\"></span>assific<span class=\"ff1a\">azione <span class=\"_ _4\"></span>tra <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>e passivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>contrattuali, <span class=\"_ _4\"></span>in bas<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>quanto <span class=\"_ _4\"></span>stabilito <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>ll\u2019IFRS <span class=\"_ _4\"></span>15, <span class=\"_ _4\"></span>\u00e8 in <span class=\"_ _4\"></span>funzion<span class=\"_ _4\"></span>e </span>del rapporto tra la p<span class=\"_ _1\"></span>restazione d<span class=\"_ _1\"></span>el Gruppo Webuil<span class=\"_ _1\"></span>d e il pagamento del cli<span class=\"_ _1\"></span>ente: le voci in <span class=\"_ _1\"></span>esame rappres<span class=\"_ _1\"></span>entano, infatti, la som<span class=\"_ _1\"></span>ma delle segu<span class=\"_ _1\"></span>enti componenti<span class=\"_ _1\"></span> analizzate singolarm<span class=\"_ _1\"></span>ente per ciasc<span class=\"_ _1\"></span>una comme<span class=\"_ _1\"></span>ssa:<span class=\"fs6\"> </span>(+) <span class=\"_ _f\"></span>Valore <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>lavori <span class=\"_ _f\"></span>progressivi,<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>determinato <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _2\"></span>alle <span class=\"_ _a\"></span>norme <span class=\"_ _f\"></span>stabilite <span class=\"_ _2\"></span>dall\u2019IFRS <span class=\"_ _f\"></span>15, <span class=\"_ _f\"></span>secondo <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>metodo <span class=\"_ _f\"></span>del cost-<span class=\"ls9\">to</span>-cost<span class=\"ff19 fs6\"> </span>(-) Acconti ricevuti <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>u lavori certifica<span class=\"_ _1\"></span>ti (SAL<span class=\"_ _1\"></span>)<span class=\"fs6\"> </span>(-) Anticipi contrat<span class=\"_ _1\"></span>tuali<span class=\"fs6\"> </span>Se <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>valore <span class=\"_ _10\"></span>risultant<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>positivo, <span class=\"_ _10\"></span>il <span class=\"_ _a\"></span>saldo <span class=\"_ _10\"></span>netto <span class=\"_ _10\"></span>della <span class=\"_ _a\"></span>commessa <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>esposto <span class=\"_ _10\"></span>nella <span class=\"_ _a\"></span>voce <span class=\"_ _10\"> </span>\u201cAttivit\u00e0 <span class=\"_ _10\"></span>contrattual<span class=\"_ _1\"></span>i\u201d, viceversa, <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _4\"></span>esposto <span class=\"_ _4\"></span>nella <span class=\"_ _3\"></span>voce <span class=\"_ _4\"></span>\u201cPassivit\u00e0 <span class=\"_ _4\"></span>Contrattuali\u201d.<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Qualora, <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>al <span class=\"_ _3\"></span>contratto, <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>valori <span class=\"_ _4\"></span>in <span class=\"_ _3\"></span>es<span class=\"_ _0\"></span>ame <span class=\"_ _3\"></span>esprimano un diritto incondiz<span class=\"_ _1\"></span>ionato al corris<span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>ttivo vengon<span class=\"_ _1\"></span>o presentati com<span class=\"_ _1\"></span>e crediti.<span class=\"fs6\"> </span>Il <span class=\"_ _f\"></span>conto <span class=\"_ _2\"></span>economico <span class=\"_ _f\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _f\"></span>Webuild <span class=\"_ _2\"></span>evidenzia <span class=\"_ _2\"></span>una <span class=\"_ _f\"></span>voce <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>ricavo <span class=\"_ _f\"></span>denominata<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>\u201cRicavi <span class=\"_ _2\"></span>da <span class=\"_ _f\"></span>contratti <span class=\"_ _2\"></span>verso <span class=\"_ _f\"></span>i clienti\u201d, <span class=\"_ _4\"></span>presentata<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>valutata <span class=\"_ _4\"></span>secondo <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>principio <span class=\"_ _4\"></span>IFRS <span class=\"_ _4\"></span>15. <span class=\"_ _4\"></span>La <span class=\"_ _4\"></span>voce <span class=\"_ _4\"></span>denominata <span class=\"_ _3\"></span>\u201c<span class=\"_ _0\"></span>Altri<span class=\"ff19\"> <span class=\"_ _4\"></span><span class=\"ff1a\">pr<span class=\"_ _0\"></span>oventi\u201d <span class=\"_ _4\"></span>includ<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>proventi </span></span>derivanti da transazio<span class=\"_ _1\"></span>ni diverse dai contrat<span class=\"_ _1\"></span>ti verso i committenti<span class=\"_ _1\"></span> ed \u00e8 valutata secondo quanto<span class=\"_ _1\"></span> stabilito da altri principi <span class=\"_ _b\"> </span>o <span class=\"_ _b\"> </span>da <span class=\"_ _9\"> </span>specifich<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>\u201cAccounting <span class=\"_ _b\"> </span>Policy <span class=\"_ _b\"> </span>Election\u201d <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>Gruppo. <span class=\"_ _b\"> </span>In <span class=\"_ _b\"> </span>particolare, <span class=\"_ _b\"> </span>quest\u2019ultima <span class=\"_ _b\"> </span>voce <span class=\"_ _b\"> </span>accoglie proventi r<span class=\"_ _1\"></span>elativi a<span class=\"_ _1\"></span>: plusval<span class=\"_ _4\"></span>enze da cession<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> di i<span class=\"_ _4\"></span>mm<span class=\"_ _0\"></span>obilizz<span class=\"_ _1\"></span>azioni; pro<span class=\"_ _1\"></span>venti per <span class=\"_ _4\"></span>riaddebito di <span class=\"_ _1\"></span>costi, sopra<span class=\"_ _4\"></span>vvenienze attive, ricavi pe<span class=\"_ _1\"></span>r ribalto costi<span class=\"_ _1\"></span> dei Consorzi e dell<span class=\"_ _1\"></span>e Societ\u00e0 Consortili di diritto i<span class=\"_ _1\"></span>taliano.<span class=\"fs6\"> </span>Con <span class=\"_ _f\"></span>riferimento <span class=\"_ _f\"></span>a <span class=\"_ _a\"></span>quest\u2019ult<span class=\"_ _1\"></span>ima <span class=\"_ _f\"></span>fattispecie, <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>seg<span class=\"_ _0\"></span>nala <span class=\"_ _a\"></span>che <span class=\"_ _f\"></span>l\u2019attivit\u00e0 <span class=\"_ _f\"></span>del <span class=\"_ _a\"></span>Gruppo <span class=\"_ _f\"></span>Webuild <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _a\"></span>caratterizza<span class=\"_ _1\"></span>ta <span class=\"_ _f\"></span>dalla partecipazione in numerose entit\u00e0 di progetto che, soprattutto con riferimento alla realt\u00e0 italiana, utilizza<span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>la struttura <span class=\"_ _a\"></span>consortil<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>caratterizzata<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dal <span class=\"_ _a\"></span>funzionamento <span class=\"_ _f\"></span>a <span class=\"_ _10\"></span>ribalto <span class=\"_ _a\"></span>costi. <span class=\"_ _f\"></span>I <span class=\"_ _a\"></span>ricavi<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>ribalto <span class=\"_ _10\"></span>costi <span class=\"_ _f\"></span>sono, <span class=\"_ _a\"></span>pertanto, classificati <span class=\"_ _f\"></span>negli <span class=\"_ _a\"></span>\u201cAltri <span class=\"_ _a\"></span>proventi\u201d <span class=\"_ _a\"></span>considerando <span class=\"_ _a\"></span>che <span class=\"_ _f\"></span>non <span class=\"_ _10\"></span>si <span class=\"_ _f\"></span>riferiscono <span class=\"_ _a\"></span>all\u2019esecuzione <span class=\"_ _f\"></span>delle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>previste <span class=\"_ _a\"></span>nel contratto di costr<span class=\"_ _1\"></span>uzione e non deri<span class=\"_ _1\"></span>vano da transazi<span class=\"_ _1\"></span>oni contrattual<span class=\"_ _1\"></span>i con il committ<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nte. 3.<span class=\"ls0\">8 Disponibilit\u00e0<span class=\"_ _1\"></span> liquide e m<span class=\"_ _1\"></span>ezzi equivalenti<span class=\"fs6\"> </span></span>Le disponibilit\u00e0 liquide e <span class=\"_ _0\"></span>i mezzi e<span class=\"_ _0\"></span>quival<span class=\"_ _1\"></span>enti <span class=\"_ _0\"></span>compren<span class=\"_ _1\"></span>dono il <span class=\"_ _0\"></span>denaro in <span class=\"_ _0\"></span>cassa, i depositi bancari <span class=\"_ _0\"></span>a vista e <span class=\"_ _0\"></span>gli altri investimenti <span class=\"_ _b\"> </span>di <span class=\"_\"> </span>tesoreria<span class=\"_ _1\"></span> <span class=\"_\"> </span>con <span class=\"_ _b\"> </span>scadenza <span class=\"_\"> </span>o<span class=\"_ _4\"></span>riginar<span class=\"_ _0\"></span>ia <span class=\"_\"> </span>previ<span class=\"_ _1\"></span>sta <span class=\"_\"> </span>non <span class=\"_ _b\"> </span>superiore <span class=\"_ _b\"> </span>ai <span class=\"_\"> </span>3 <span class=\"_\"> </span>mesi. <span class=\"_ _b\"> </span>Ai <span class=\"_\"> </span>fini <span class=\"_ _b\"> </span>del <span class=\"_\"> </span>rendic<span class=\"_ _1\"></span>onto fi<span class=\"ls0\">nanziario <span class=\"_ _10\"></span>le <span class=\"_ _11\"> </span>disponibil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _10\"> </span>liquide <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>mezzi <span class=\"_ _10\"> </span>equivalenti <span class=\"_ _10\"> </span>sono <span class=\"_ _11\"> </span>rappresentati <span class=\"_ _10\"></span>dalle <span class=\"_ _11\"> </span>disponibilit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>liquide <span class=\"_ _11\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>mezzi </span>equivalenti al<span class=\"_ _1\"></span> netto degli sc<span class=\"_ _1\"></span>operti bancari alla da<span class=\"_ _1\"></span>ta di c<span class=\"_ _1\"></span>hiusura del bilancio<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span> 3.9 Attivit\u00e0 finanziari<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"ff1a\">\u2013</span> Strumenti di debito<span class=\"fs6\"> </span>In <span class=\"_ _0\"></span>funzione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>caratterist<span class=\"_ _1\"></span>iche <span class=\"_ _0\"></span>dello <span class=\"_ _0\"></span>strumento e <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>modello <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>business <span class=\"_ _0\"></span>adottato per <span class=\"_ _2\"></span>la re<span class=\"_ _0\"></span>lativa gestione, <span class=\"_ _0\"></span>le attivit\u00e0 finanzi<span class=\"_ _1\"></span>arie sono clas<span class=\"_ _1\"></span>sificate nell<span class=\"_ _1\"></span>e seguenti tre c<span class=\"_ _1\"></span>ategorie: <span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">attivit\u00e0 finanzi<span class=\"_ _1\"></span>arie valutate <span class=\"_ _4\"></span>al costo ammortizzato;<span class=\"fs6\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">attivit\u00e0 <span class=\"_ _f\"></span>finanziarie <span class=\"_ _10\"></span>valutat<span class=\"_ _4\"></span>e <span class=\"_ _10\"></span>al <span class=\"_ _a\"></span><span class=\"ff1b\">fair <span class=\"_ _10\"></span>value</span> <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>imputazione <span class=\"_ _a\"></span>degli <span class=\"_ _a\"></span>effetti <span class=\"_ _a\"></span>tra <span class=\"_ _a\"></span>le <span class=\"_ _10\"></span>altre <span class=\"_ _f\"></span>componenti <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>conto </span></span>economico compl<span class=\"_ _1\"></span>essivo (di seg<span class=\"_ _1\"></span>uito anche <span class=\"ff1b\">FVTOCI</span><span class=\"lsf\">);<span class=\"_ _4\"></span><span class=\"fs6 ls0\"> </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">attivit\u00e0 finanziarie valutate al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ff1b\">fair value</span> <span class=\"_ _0\"></span>con imputazion<span class=\"_ _1\"></span>e degli effetti a <span class=\"_ _0\"></span>conto economico (di seg<span class=\"_ _0\"></span>uito anche </span></span>FVTPL<span class=\"ff19 ls2b\">).<span class=\"fs6 ls0\"> </span></span>La <span class=\"_ _11\"> </span>rilevazione <span class=\"_ _b\"> </span>iniziale <span class=\"_ _11\"> </span>avviene <span class=\"_ _11\"> </span>al <span class=\"_ _b\"> </span><span class=\"ff1b\">fair <span class=\"_ _b\"> </span>value</span>; <span class=\"_ _11\"> </span>per <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>crediti <span class=\"_ _11\"> </span>commerciali <span class=\"_ _11\"> </span>privi <span class=\"_ _b\"> </span>di <span class=\"_ _11\"> </span>una <span class=\"_ _b\"> </span>significati<span class=\"_ _1\"></span>va <span class=\"_ _11\"> </span>componente finanziaria, il <span class=\"_ _1\"></span>valore di rileva<span class=\"_ _4\"></span>zione iniziale \u00e8 rappresenta<span class=\"_ _4\"></span>to dal prezzo della transazi<span class=\"_ _4\"></span>one.<span class=\"_ _0\"></span><span class=\"fs6\"> </span>Attivit\u00e0 finanziarie <span class=\"_ _1\"></span>valutate al<span class=\"_ _1\"></span> costo ammortizzato<span class=\"fs6\"> </span>Successivame<span class=\"_ _1\"></span>nte <span class=\"_ _d\"> </span>alla <span class=\"_ _d\"> </span>rilevazione <span class=\"_ _e\"> </span>inizia<span class=\"_ _1\"></span>le, <span class=\"_ _d\"> </span>le <span class=\"_ _e\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _d\"> </span>finanziarie <span class=\"_ _d\"> </span>che <span class=\"_ _e\"> </span>gen<span class=\"_ _1\"></span>erano <span class=\"_ _d\"> </span>flussi <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>cass<span class=\"_ _0\"></span>a <span class=\"_ _d\"> </span>contrattual<span class=\"_ _1\"></span>i rappresentati<span class=\"_ _1\"></span>vi <span class=\"_ _10\"> </span>esclusivamente <span class=\"_ _10\"></span>di <span class=\"_ _10\"> </span>pagamenti <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>capitale <span class=\"_ _10\"></span>e <span class=\"_ _10\"> </span>interessi <span class=\"_ _10\"></span>sono <span class=\"_ _10\"></span>valutate <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>costo <span class=\"_ _10\"></span>ammortizza<span class=\"_ _1\"></span>to <span class=\"_ _10\"> </span>se possedute <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>finalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>incassarne<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cassa <span class=\"_ _0\"></span>contrattuali <span class=\"_ _2\"></span>(cosiddetto<span class=\"_ _1\"></span> <span class=\"_ _f\"></span><span class=\"ff1b\">business <span class=\"_ _0\"></span>model <span class=\"_ _2\"></span>hold <span class=\"_ _2\"></span>to <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>llect</span><span class=\"ls2b\">). </span>Secondo il metodo <span class=\"_ _1\"></span>del costo ammo<span class=\"_ _1\"></span>rtizzato il valor<span class=\"_ _1\"></span>e di iscrizion<span class=\"_ _1\"></span>e iniziale \u00e8 succes<span class=\"_ _1\"></span>sivamente rettifica<span class=\"_ _1\"></span>to per ten<span class=\"_ _1\"></span>er conto <span class=\"_ _a\"></span>dei <span class=\"_ _f\"></span>rimborsi <span class=\"_ _a\"></span>in <span class=\"_ _f\"></span>quota <span class=\"_ _a\"></span>capitale, <span class=\"_ _a\"></span><span class=\"ff1a\">delle <span class=\"_ _f\"></span>eventuali <span class=\"_ _f\"></span>sv<span class=\"_ _0\"></span>alutazioni <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>dell\u2019ammo<span class=\"_ _1\"></span>rtamento <span class=\"_ _f\"></span>della <span class=\"_ _a\"></span>differenza <span class=\"_ _f\"></span>tra <span class=\"_ _a\"></span>il </span>valore di rimbo<span class=\"_ _1\"></span>rso e il valor<span class=\"_ _1\"></span>e di iscrizion<span class=\"_ _1\"></span>e iniziale.<span class=\"fs6\"> </span>L\u2019ammortamento <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _a\"></span>effettu<span class=\"_ _1\"></span>ato <span class=\"_ _f\"></span>sulla <span class=\"_ _f\"></span>base <span class=\"_ _a\"></span>del <span class=\"_ _f\"></span>tasso <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>interesse <span class=\"_ _a\"></span>interno <span class=\"_ _f\"></span>effettivo <span class=\"_ _2\"></span>che <span class=\"_ _f\"></span>rappresenta <span class=\"_ _f\"></span>il <span class=\"_ _a\"></span>tasso <span class=\"_ _f\"></span>che rende <span class=\"_ _4\"></span>uguali, <span class=\"_ _4\"></span>al <span class=\"_ _3\"></span>momento <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>rilevazione <span class=\"_ _4\"></span>iniziale, <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>attuale <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>flussi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>cassa <span class=\"_ _3\"></span>attesi <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>iscrizio<span class=\"_ _1\"></span>ne iniziale.<span class=\"fs6\"> </span>I <span class=\"_ _2\"></span>crediti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>altre <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _0\"></span>valutati <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>costo <span class=\"_ _0\"></span>ammortizzato <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>presentati <span class=\"_ _2\"></span>nello <span class=\"_ _2\"></span>stato <span class=\"_ _0\"></span>patrimoniale <span class=\"_ _0\"></span>al netto del rela<span class=\"_ _1\"></span>tivo fondo svaluta<span class=\"_ _1\"></span>zione.<span class=\"fs6\"> </span>Nell\u2019esercizi<span class=\"_ _1\"></span>o in <span class=\"_ _4\"></span>corso Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>non d<span class=\"_ _1\"></span>etiene <span class=\"_ _4\"></span>Attivit\u00e0 fina<span class=\"_ _1\"></span>nziarie <span class=\"_ _1\"></span>relative <span class=\"_ _4\"></span>a Stru<span class=\"_ _1\"></span>menti <span class=\"_ _4\"></span>di debito <span class=\"_ _4\"></span>valutate al<span class=\"_ _1\"></span> <span class=\"ff1b\">FVTOCI<span class=\"ff19\"> </span></span>e al <span class=\"ff1b\">FVTPL</span>. 3.10 Debiti finanziari e <span class=\"_ _1\"></span>prestiti obbligazi<span class=\"_ _1\"></span>onari<span class=\"fs6\"> </span>I <span class=\"_ _1\"></span>debiti <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _4\"></span>e i<span class=\"_ _4\"></span> prestiti <span class=\"_ _4\"></span>obbligazionari <span class=\"_ _4\"></span>sono <span class=\"_ _1\"></span>rilevati <span class=\"_ _1\"></span>inizial<span class=\"_ _1\"></span>mente al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ff1b\">fair <span class=\"_ _1\"></span>value<span class=\"ff19\"> <span class=\"_ _4\"></span>al netto <span class=\"_ _4\"></span>dei <span class=\"_ _1\"></span>costi <span class=\"_ _4\"></span>di tran<span class=\"_ _1\"></span>sazione,<span class=\"_ _1\"></span> </span></span>successivament<span class=\"_ _1\"></span>e vengono v<span class=\"_ _1\"></span>alutati al costo amm<span class=\"_ _1\"></span>ortizzato.<span class=\"fs6\"> </span>Nessun debito <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanzia<span class=\"_ _1\"></span>rio <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>prestito <span class=\"_ _0\"></span>obbligazionario \u00e8 <span class=\"_ _2\"></span>classificato <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>passivit\u00e0 al <span class=\"_ _2\"></span><span class=\"ff1b\">fair <span class=\"_ _0\"></span>value <span class=\"_ _2\"></span>through <span class=\"_ _0\"></span>profit <span class=\"ls2a\">or</span> </span>loss<span class=\"ff19\">.<span class=\"fs6\"> </span></span>L\u2019eventuale differenza tra la <span class=\"_ _0\"></span>somma ricevuta (al netto <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>costi di transazione) ed il <span class=\"_ _0\"></span>valore nominale del <span class=\"_ _0\"></span>debito \u00e8 rilevata a conto <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>conomico m<span class=\"_ _1\"></span>ediante l\u2019applica<span class=\"_ _1\"></span>zione del metod<span class=\"_ _1\"></span>o del tasso d\u2019int<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>resse effetti<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span><span class=\"ff19 fs6\"> </span>Le passivit\u00e0 fina<span class=\"_ _1\"></span>nziarie sono cla<span class=\"_ _1\"></span>ssificate come passivit\u00e0 correnti, <span class=\"_ _1\"></span>salvo che il Gruppo abbia<span class=\"_ _1\"></span> il diritto contrattu<span class=\"_ _1\"></span>ale di estinguere l<span class=\"_ _1\"></span>e proprie obbliga<span class=\"_ _1\"></span>zioni almeno oltre i 1<span class=\"_ _1\"></span>2 mesi dalla data d<span class=\"_ _1\"></span>el bilancio. 3.11 Cancellazione di atti<span class=\"_ _1\"></span>vit\u00e0 e passivit\u00e0<span class=\"_ _1\"></span> finanziarie<span class=\"fs6 fc0 sc0\"> </span>Attivit\u00e0 finanziarie<span class=\"_ _1\"></span><span class=\"fs6\"> </span>Un\u2019attivit\u00e0 <span class=\"_ _4\"></span>finanziaria <span class=\"_ _3\"></span>(<span class=\"_ _0\"></span>o, <span class=\"_ _4\"></span>ove a<span class=\"_ _1\"></span>pplicabil<span class=\"_ _1\"></span>e, <span class=\"_ _4\"></span>parte di <span class=\"_ _3\"></span>un\u2019attivit\u00e0 <span class=\"_ _4\"></span>finanziaria <span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>parti <span class=\"_ _4\"></span>di un<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>gruppo <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanzia<span class=\"_ _1\"></span>rie simili) viene ca<span class=\"_ _1\"></span>ncellata dal <span class=\"_ _1\"></span>bilancio quando:<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">i diritti a ric<span class=\"ff1a\">ev<span class=\"_ _1\"></span>ere flussi finanzi<span class=\"_ _1\"></span>ari dall\u2019attivit\u00e0<span class=\"_ _1\"></span> sono estinti<span class=\"_ _1\"></span>;<span class=\"ff19 fs6\"> </span></span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">il Gruppo <span class=\"_ _0\"></span>conserva <span class=\"_ _0\"></span>il diritto <span class=\"_ _0\"></span>a rice<span class=\"_ _0\"></span>vere flussi <span class=\"_ _0\"></span>finanziari dall\u2019attivit\u00e0<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>ma <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>assunto l\u2019obbligo <span class=\"_ _0\"></span>contrattual<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>di </span></span>corrisponderli inte<span class=\"_ _1\"></span>ramente e <span class=\"_ _1\"></span>senza ritardi a <span class=\"_ _1\"></span>una terza p<span class=\"_ _1\"></span>arte;<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">il Gruppo ha trasferito il<span class=\"_ _1\"></span> d<span class=\"ff1a\">iritto a ricevere flu<span class=\"_ _1\"></span>ssi finanziari dall<span class=\"_ _1\"></span>\u2019attivit\u00e0 ed ha tras<span class=\"_ _1\"></span>ferito sostanzial<span class=\"_ _1\"></span>mente tutti<span class=\"_ _1\"></span> </span></span></span>i rischi e bene<span class=\"_ _1\"></span>fici della prop<span class=\"_ _4\"></span>rie<span class=\"_ _0\"></span>t\u00e0 dell\u2019atti<span class=\"_ _1\"></span>vit\u00e0 finanziaria<span class=\"_ _1\"></span> ed il relativo co<span class=\"_ _1\"></span>ntrollo.<span class=\"ff19 fs6\"> </span>Nei casi<span class=\"_ _1\"></span> in cui <span class=\"_ _4\"></span>il Gruppo a<span class=\"_ _1\"></span>bbia <span class=\"_ _1\"></span>trasferito i <span class=\"_ _4\"></span>diritti a rice<span class=\"_ _1\"></span>vere fl<span class=\"_ _1\"></span>ussi fina<span class=\"_ _1\"></span>nzia<span class=\"ff1a\">ri da un\u2019attivi<span class=\"_ _1\"></span>t\u00e0 e no<span class=\"_ _1\"></span>n abbia <span class=\"_ _1\"></span>n\u00e9 t<span class=\"_ _4\"></span>rasferito </span>n\u00e9 <span class=\"_ _0\"></span>trattenuto sostanzialmente <span class=\"_ _0\"></span>tutti i <span class=\"_ _0\"></span>ris<span class=\"_ _0\"></span>chi e <span class=\"_ _2\"></span>benefici o <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>abbia <span class=\"_ _0\"></span>perso <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>controllo <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>stessa, <span class=\"_ _0\"></span>l\u2019attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>viene rilevata <span class=\"_ _3\"></span>nel <span class=\"_ _4\"></span>bilancio <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>Gruppo <span class=\"_ _3\"></span>nella <span class=\"_ _4\"></span>misura <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>suo <span class=\"_ _3\"></span>coinvolgimento <span class=\"_ _3\"></span>residuo <span class=\"_ _3\"></span>ne<span class=\"_ _0\"></span>ll\u2019atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3\"></span>ste<span class=\"_ _0\"></span><span class=\"ff19\">ss<span class=\"_ _0\"></span>a. <span class=\"_ _3\"></span>Il <span class=\"_ _4\"></span>coinvolgimen<span class=\"_ _1\"></span>to </span>residuo <span class=\"_ _1\"></span>che <span class=\"_ _4\"></span>prende la<span class=\"_ _1\"></span> fo<span class=\"_ _1\"></span>rma <span class=\"_ _1\"></span>di u<span class=\"_ _4\"></span>na garanzia <span class=\"_ _4\"></span>sull\u2019attivit\u00e0 <span class=\"_ _4\"></span>trasferita <span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _4\"></span>valutato al<span class=\"_ _4\"></span> minore <span class=\"_ _4\"></span>tra il <span class=\"_ _4\"></span>valore co<span class=\"_ _4\"></span>ntabile iniziale dell\u2019atti<span class=\"_ _1\"></span>vit\u00e0 e il <span class=\"_ _1\"></span>valore massimo d<span class=\"_ _1\"></span>el corrisp<span class=\"_ _1\"></span>ettivo che il Grupp<span class=\"_ _1\"></span>o potrebbe ess<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>re tenuto a cor<span class=\"_ _1\"></span>rispondere.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ff19 fs6\"> </span>Passivit\u00e0 finanziarie<span class=\"_ _1\"></span><span class=\"fs6\"> </span>Una <span class=\"_\"> </span>passivit\u00e0 <span class=\"_ _b\"> </span>f<span class=\"_ _0\"></span>inanziaria <span class=\"_ _b\"> </span>viene <span class=\"_\"> </span>cancellata <span class=\"_\"> </span>dal <span class=\"_\"> </span>bil<span class=\"_ _1\"></span>ancio <span class=\"_\"> </span>quando <span class=\"_\"> </span>l\u2019o<span class=\"_ _1\"></span>bbligo <span class=\"_\"> </span>sotto<span class=\"_ _1\"></span>stante <span class=\"_\"> </span>la <span class=\"_\"> </span>pas<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_\"> </span>\u00e8 <span class=\"_\"> </span>esti<span class=\"_ _1\"></span>nto, annullato o ade<span class=\"_ _1\"></span>mpiuto.<span class=\"fs6\"> </span>Nei <span class=\"_ _f\"></span>casi <span class=\"_ _a\"></span>in <span class=\"_ _f\"></span>cui <span class=\"_ _a\"></span>una <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _f\"></span>finanziaria <span class=\"_ _f\"></span>esistente <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>s<span class=\"_ _0\"></span>ostituita<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>da <span class=\"_ _f\"></span>un\u2019altra <span class=\"_ _f\"></span>dello <span class=\"_ _f\"></span>stesso <span class=\"_ _11\"> </span><span class=\"ff19\">prestatore, <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>condizioni </span>sostanzialment<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>diverse, <span class=\"_ _2\"></span>oppure <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>condizioni <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>esistente <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>engono <span class=\"_ _0\"></span>sostanzialmente <span class=\"_ _0\"></span>modificate, tale <span class=\"_ _1\"></span>scambio o <span class=\"_ _4\"></span>modifica <span class=\"_ _4\"></span>viene trattata <span class=\"_ _4\"></span>come una <span class=\"_ _4\"></span>cancellazione <span class=\"_ _4\"></span>contabile della <span class=\"_ _4\"></span>passivit\u00e0 origi<span class=\"_ _1\"></span>nale e <span class=\"_ _4\"></span>la rilevazi<span class=\"_ _1\"></span>one di una nuova pa<span class=\"_ _1\"></span>ssivit\u00e0, con <span class=\"_ _1\"></span>iscrizione a conto<span class=\"_ _1\"></span> economic<span class=\"_ _1\"></span>o di eventuali<span class=\"_ _1\"></span> differenze tra<span class=\"_ _1\"></span> i valori contabili<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span><span class=\"fs6\"> </span>Quando l<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>modifica e<span class=\"_ _1\"></span> lo <span class=\"_ _4\"></span>scambio <span class=\"_ _4\"></span>di passivit\u00e0 <span class=\"_ _4\"></span>finanziarie <span class=\"_ _4\"></span>non com<span class=\"_ _1\"></span>porta l<span class=\"_ _4\"></span>\u2019e<span class=\"_ _0\"></span>liminazio<span class=\"_ _1\"></span>ne co<span class=\"_ _4\"></span>ntabile l\u2019IFR<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>9 sta<span class=\"_ _4\"></span>bilisce che <span class=\"_ _0\"></span>il relativo <span class=\"_ _0\"></span>valore deve <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>rideterminato calcolando il <span class=\"_ _2\"></span><span class=\"ff1b\">net <span class=\"_ _0\"></span>present value</span> <span class=\"_ _0\"></span>dei f<span class=\"_ _0\"></span>lussi finanziari rinegoziati o modificati <span class=\"_ _2\"></span>attualizzati <span class=\"_ _2\"></span><span class=\"ff1a\">al <span class=\"_ _f\"></span>tasso <span class=\"_ _f\"></span>d\u2019interess<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>effettivo <span class=\"_ _2\"></span>dello <span class=\"_ _f\"></span>strumento <span class=\"_ _2\"></span>finanziario <span class=\"_ _2\"></span>originario. <span class=\"_ _f\"></span>Qualsia<span class=\"_ _1\"></span>si <span class=\"_ _2\"></span>differenza </span>tra <span class=\"_ _f\"></span>il <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>contabile <span class=\"_ _f\"></span>rideterminato <span class=\"_ _a\"></span>ed <span class=\"_ _a\"></span>il <span class=\"_ _f\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _f\"></span>contabile <span class=\"_ _a\"></span>dello <span class=\"_ _f\"></span>strumento <span class=\"_ _f\"></span>f<span class=\"_ _0\"></span>inanzia<span class=\"_ _1\"></span>rio <span class=\"_ _a\"></span>originario <span class=\"_ _f\"></span>deve <span class=\"_ _a\"></span>essere immediatamente<span class=\"_ _1\"></span> rilevato nel conto<span class=\"_ _1\"></span> economico. 3.12 Strumenti finanzia<span class=\"_ _1\"></span>ri derivati e attivit\u00e0<span class=\"_ _1\"></span> di copertura<span class=\"fs6\"> </span>Il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _f\"></span>Webuild <span class=\"_ _2\"></span>detiene <span class=\"_ _2\"></span>strumenti <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>derivati <span class=\"_ _2\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sono <span class=\"_ _f\"></span>iscritti <span class=\"_ _2\"></span>in <span class=\"_ _f\"></span>bilancio <span class=\"_ _2\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>al <span class=\"_ _2\"></span>metodo <span class=\"_ _2\"></span>del <span class=\"_ _10\"></span><span class=\"ff1b\">fair </span>value<span class=\"ff19\"> <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>momento <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>cui <span class=\"_ _f\"></span>il <span class=\"_ _2\"></span>contratto <span class=\"_ _f\"></span>derivato <span class=\"_ _f\"></span>viene <span class=\"_ _f\"></span>stipulato <span class=\"_ _2\"></span>sia <span class=\"_ _f\"></span>alle <span class=\"_ _f\"></span>successive <span class=\"_ _f\"></span>date <span class=\"_ _f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _f\"></span>bilancio. <span class=\"_ _f\"></span>I<span class=\"_ _0\"></span>l <span class=\"_ _f\"></span>metodo <span class=\"_ _2\"></span>di </span>contabilizza<span class=\"_ _1\"></span>zione <span class=\"_ _0\"></span>degli utili e <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>perdite<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>derivanti dalle variazioni di <span class=\"_ _2\"></span><span class=\"ff1b\">fair value</span> <span class=\"_ _0\"></span>varia a <span class=\"_ _0\"></span>seconda che <span class=\"_ _0\"></span>sussistano<span class=\"_ _4\"></span> o meno le condizioni <span class=\"_ _4\"></span>per l\u2019applicazione dell<span class=\"_ _1\"></span>\u2019<span class=\"ff1b\">h<span class=\"_ _0\"></span>edge acc<span class=\"_ _1\"></span>ounting<span class=\"ff19\"> <span class=\"ff1a\">come previsto<span class=\"_ _4\"></span> d<span class=\"_ _0\"></span>all\u2019IFRS <span class=\"_ _1\"></span>9.<span class=\"ff19 fs6\"> </span></span></span></span>Il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>Webuild <span class=\"_ _2\"></span>detiene <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>trumenti <span class=\"_ _0\"></span>finanziari <span class=\"_ _2\"></span>derivat<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>specifiche <span class=\"_ _0\"></span>finalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>copertura <span class=\"_ _0\"></span>dai <span class=\"_ _2\"></span>rischi <span class=\"_ _2\"></span>valutari <span class=\"_ _0\"></span>e finanziari <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>documenta, <span class=\"_ _4\"></span>all\u2019inizio <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>transazione <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>relazione <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>copertura, <span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>obiettivi <span class=\"_ _4\"></span>nella <span class=\"_ _1\"></span>gestione<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>rischio e <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>trategia <span class=\"_ _4\"></span>nell\u2019effett<span class=\"_ _1\"></span>uare <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>copertura c<span class=\"_ _1\"></span>os\u00ec <span class=\"_ _1\"></span>come <span class=\"_ _4\"></span>l\u2019identifica<span class=\"_ _1\"></span>zione <span class=\"_ _4\"></span>dello <span class=\"_ _4\"></span>strumento <span class=\"_ _4\"></span>di c<span class=\"_ _4\"></span>opertura, <span class=\"_ _1\"></span>l\u2019elemen<span class=\"_ _1\"></span>to o <span class=\"_\"> </span>l\u2019operazione <span class=\"_\"> </span>coperta <span class=\"_\"> </span>e <span class=\"_\"> </span>la <span class=\"_\"> </span>natura <span class=\"_ _c\"> </span>del <span class=\"_\"> </span>rischio <span class=\"_\"> </span>coperto. <span class=\"_\"> </span>In <span class=\"_ _c\"> </span>aggiunta<span class=\"_ _1\"></span> <span class=\"_\"> </span>il <span class=\"_\"> </span>G<span class=\"_ _0\"></span>ruppo <span class=\"_\"> </span>documenta, <span class=\"_\"> </span>all\u2019inizio <span class=\"_\"> </span>dell<span class=\"_ _1\"></span>a transazione <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>successivam<span class=\"_ _1\"></span>ente <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>continuativa, <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>lo <span class=\"_ _4\"></span>strumento <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>copertu<span class=\"_ _0\"></span>ra <span class=\"_ _4\"></span>rispetta <span class=\"_ _3\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>richieste <span class=\"_ _4\"></span>condizioni di efficacia nel co<span class=\"_ _4\"></span>mpensare l\u2019esposizion<span class=\"_ _1\"></span>e alle variazioni<span class=\"_ _1\"></span> di <span class=\"ff1b\">fair value<span class=\"ff19\"> </span></span>dell\u2019elemento<span class=\"_ _1\"></span> coperto o d<span class=\"_ _1\"></span>ei flussi fina<span class=\"_ _1\"></span>nziari attribuibili al<span class=\"_ _1\"></span> rischio coperto.<span class=\"fs6\"> </span>Le <span class=\"_ _a\"></span>f<span class=\"_ _0\"></span>inalit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>copertura <span class=\"_ _a\"></span>sono <span class=\"_ _a\"></span>valutate <span class=\"_ _a\"></span>in <span class=\"_ _10\"></span>base <span class=\"_ _a\"></span>agli <span class=\"_ _10\"></span>ob<span class=\"_ _1\"></span>iettivi <span class=\"_ _a\"></span>di <span class=\"_ _10\"> </span><span class=\"ff1b\">risk <span class=\"_ _10\"> </span>manageme<span class=\"_ _1\"></span>nt<span class=\"ff19\">. <span class=\"_ _10\"></span>Qualora <span class=\"_ _a\"></span>tali <span class=\"_ _a\"></span>valutazioni <span class=\"_ _a\"></span>non </span></span>risultassero conformi <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>previsto <span class=\"_ _0\"></span>dall\u2019IFRS <span class=\"_ _0\"></span>9 <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>fini <span class=\"_ _0\"></span>dell\u2019applicazi<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _0\"></span><span class=\"ff1b\">hedge <span class=\"_ _0\"></span>accounting<span class=\"ff19\">, <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>strumenti </span></span>finanziari <span class=\"_ _0\"></span>derivati <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span><span class=\"ff1a\">ientrano <span class=\"_ _0\"></span>nella <span class=\"_ _2\"></span>categoria <span class=\"_ _0\"></span>\u201cStrumenti <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>rilevazione <span class=\"_ _0\"></span>del <span class=\"_ _f\"></span><span class=\"ff1b\">fair <span class=\"_ _2\"></span>value</span></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>conto economico\u201d.<span class=\"ff19\"> </span>3.13 Benefici ai dip<span class=\"_ _1\"></span>endenti<span class=\"fs6\"> </span>Piani a benefici definit<span class=\"_ _1\"></span>i <span class=\"fs6\"> </span>I <span class=\"_ _11\"> </span>piani <span class=\"_ _b\"> </span>pensioni<span class=\"_ _1\"></span>stici <span class=\"_ _11\"> </span>a <span class=\"_ _b\"> </span>benefici <span class=\"_ _11\"> </span>definiti <span class=\"_ _11\"> </span>definiscono <span class=\"_ _11\"> </span>tipicamente <span class=\"_ _10\"> </span>l\u2019ammontare <span class=\"_ _11\"> </span>del <span class=\"_ _b\"> </span>beneficio <span class=\"_ _11\"> </span>che <span class=\"_ _11\"> </span>i <span class=\"_ _b\"> </span>dip<span class=\"_ _0\"></span><span class=\"ff19\">endenti<span class=\"_ _1\"></span> </span>riceveranno al mom<span class=\"_ _1\"></span>ento del pensioname<span class=\"_ _1\"></span>nto e che, di soli<span class=\"_ _1\"></span>to, dipende da uno o pi\u00f9 <span class=\"_ _1\"></span>fattori come l\u2019et\u00e0, gli an<span class=\"_ _4\"></span>ni di servizio <span class=\"_ _a\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _10\"></span>i <span class=\"_ _10\"></span>compensi<span class=\"_ _1\"></span>. <span class=\"_ _10\"></span>La <span class=\"_ _10\"></span>passivit\u00e0 <span class=\"_ _a\"></span>riconosciuta <span class=\"_ _10\"></span>nella <span class=\"_ _a\"></span>situazione <span class=\"_ _10\"></span>patrimoniale <span class=\"_ _a\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>finanziaria <span class=\"_ _a\"></span>a <span class=\"_ _10\"></span>fronte <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>piani<span class=\"_ _1\"></span> pensionistici<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>a <span class=\"_ _10\"> </span>be<span class=\"_ _0\"></span>nefici <span class=\"_ _10\"> </span><span class=\"ff1a\">definiti <span class=\"_ _10\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>pari <span class=\"_ _10\"> </span>al <span class=\"_ _11\"> </span>valore <span class=\"_ _11\"> </span>attuale <span class=\"_ _10\"> </span>dell\u2019obbligazione <span class=\"_ _10\"> </span>pensionistica <span class=\"_ _10\"></span>alla <span class=\"_ _10\"></span>fine <span class=\"_ _11\"> </span>del <span class=\"_ _11\"> </span>periodo, </span>includendo <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>ogni aggi<span class=\"_ _4\"></span>us<span class=\"_ _0\"></span>tamento <span class=\"_ _1\"></span>derivante<span class=\"_ _1\"></span> dai c<span class=\"_ _4\"></span>osti non rico<span class=\"_ _4\"></span>nosciuti relativi <span class=\"_ _4\"></span>a prestazioni<span class=\"_ _1\"></span> passate<span class=\"_ _1\"></span>, meno<span class=\"_ _1\"></span> il fair <span class=\"_ _1\"></span>value<span class=\"ff19\"> <span class=\"_ _4\"></span><span class=\"ff1a\">delle <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>pensionistiche <span class=\"_ _4\"></span>(\u201cplan as<span class=\"_ _4\"></span>set<span class=\"_ _0\"></span>\u201d). <span class=\"_ _4\"></span>L\u2019obbligazione <span class=\"_ _4\"></span>pensionistica <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>calcolata <span class=\"_ _4\"></span>annualmente da <span class=\"_ _3\"></span>un </span></span>attuario <span class=\"_ _b\"> </span>indipendente <span class=\"_\"> </span>uti<span class=\"_ _1\"></span>lizzando <span class=\"_ _b\"> </span>il <span class=\"_\"> </span>metodo <span class=\"_ _b\"> </span>della <span class=\"_\"> </span>\u201cp<span class=\"_ _1\"></span>roiezione <span class=\"_ _b\"> </span>unitaria <span class=\"_\"> </span>del <span class=\"_ _b\"> </span>credito\u201d <span class=\"_\"> </span>(\u201c<span class=\"_ _1\"></span>projected <span class=\"_ _b\"> </span>unit <span class=\"_\"> </span>credit<span class=\"_ _4\"></span> method\u201d). Il<span class=\"_ _4\"></span> v<span class=\"_ _0\"></span>alore attua<span class=\"_ _1\"></span>le dell\u2019obbl<span class=\"_ _1\"></span>igazione <span class=\"_ _1\"></span>pensionisti<span class=\"_ _1\"></span>ca \u00e8 calcolato <span class=\"_ _4\"></span>scontando gli<span class=\"ff19\"> esborsi attesi in<span class=\"_ _1\"></span> futuro sull<span class=\"_ _4\"></span>a </span>base <span class=\"_ _10\"> </span>del <span class=\"_ _11\"> </span>tasso <span class=\"_ _10\"></span>d\u2019interesse <span class=\"_ _10\"></span>applicato <span class=\"_ _10\"></span>ad <span class=\"_ _10\"> </span>obbligazioni <span class=\"_ _10\"></span>emesse <span class=\"_ _10\"> </span>da <span class=\"_ _10\"> </span>S<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _10\"></span>primarie <span class=\"_ _10\"></span>nella <span class=\"_ _10\"></span>stessa <span class=\"_ _10\"></span>valuta <span class=\"_ _10\"> </span>in <span class=\"_ _11\"> </span>cui <span class=\"_ _10\"></span>i benefici <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>aranno <span class=\"_ _0\"></span>pagati <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>che <span class=\"_ _2\"></span>hanno <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>scadenza <span class=\"_ _2\"></span>simile <span class=\"_ _0\"></span>a <span class=\"_ _f\"></span>quella <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>ll\u2019obbliga<span class=\"_ _1\"></span>zione <span class=\"_ _2\"></span>pensionistica. <span class=\"_ _0\"></span>Gli <span class=\"_ _2\"></span>utili <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>le pe<span class=\"ls0\">rdite attuariali<span class=\"_ _1\"></span> relative a programmi a benefici defini<span class=\"_ _1\"></span>ti derivanti da variazioni delle ipotesi attuaria<span class=\"_ _1\"></span>li utilizzate </span>o <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>modifiche de<span class=\"_ _0\"></span>lle condizioni <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>piano sono <span class=\"_ _0\"></span>rilevati <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico complessivo nell\u2019esercizio in <span class=\"_ _2\"></span>cui si verificano. Quando vengono apportate dell<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> variazioni ai benefici di un piano <span class=\"_ _0\"></span>o quando un piano viene ridotto,<span class=\"_ _1\"></span> la quota <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>beneficio economico relativa <span class=\"_ _0\"></span>alle prestazioni di <span class=\"_ _0\"></span>lavoro <span class=\"_ _0\"></span>passate <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>l\u2019util<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>la perdita <span class=\"_ _0\"></span>derivante dalla riduzione del pia<span class=\"_ _1\"></span>no sono ril<span class=\"_ _1\"></span>evati nel conto <span class=\"_ _1\"></span>economico nel momento in cui<span class=\"_ _1\"></span> la rettif<span class=\"_ _1\"></span>ica o la riduzion<span class=\"_ _1\"></span>e si verifica.<span class=\"fs6\"> </span>Piani a contribuzione <span class=\"_ _1\"></span>definita<span class=\"fs6\"> </span>Per <span class=\"_ _4\"></span>i piani <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>contribuzione <span class=\"_ _4\"></span>definita, <span class=\"_ _4\"></span>il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _4\"></span>versa <span class=\"_ _4\"></span>contributi <span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>fondi <span class=\"_ _4\"></span>pensionistici <span class=\"_ _4\"></span>sia <span class=\"_ _4\"></span>pubblici <span class=\"_ _4\"></span>che pri<span class=\"_ _1\"></span>vati <span class=\"_ _4\"></span>su bas<span class=\"_ _4\"></span>e obbligatoria, contrattual<span class=\"_ _1\"></span>e o volontaria. I co<span class=\"_ _0\"></span>ntributi sono riconosciuti come costo del personal<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> lungo il periodo in cui i dipend<span class=\"_ _1\"></span>enti prestano la<span class=\"_ _1\"></span> loro attivit\u00e0 lavo<span class=\"_ _1\"></span>rativa.<span class=\"fs6\"> </span>Il Gruppo<span class=\"_ _4\"></span> contribuisce, <span class=\"_ _4\"></span>tramite le <span class=\"_ _4\"></span>sue controllate<span class=\"_ _1\"></span> stat<span class=\"_ _1\"></span>unitensi, <span class=\"_ _1\"></span>a pia<span class=\"_ _1\"></span>ni p<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nsionistici<span class=\"_ _1\"></span> che <span class=\"_ _1\"></span>coinvolgono<span class=\"_ _4\"></span> pi\u00f9 datori <span class=\"_ _4\"></span>di lavoro <span class=\"_ _11\"> </span><span class=\"ff1a\">(cd. <span class=\"_ _11\"> </span>\u201cmulti <span class=\"_ _10\"></span>employer <span class=\"_ _11\"> </span>pension <span class=\"_ _10\"> </span>plans\u201d), <span class=\"_ _11\"> </span>che <span class=\"_ _10\"> </span>utilizzano <span class=\"_ _11\"> </span>l\u2019aggregato <span class=\"_ _10\"> </span>delle <span class=\"_ _11\"> </span>attivit\u00e0 <span class=\"_ _11\"> </span>conferite <span class=\"_ _10\"> </span>al <span class=\"_ _11\"> </span>piano <span class=\"_ _11\"> </span>per </span>erogare <span class=\"_ _1f\"> </span>benefici <span class=\"_ _2e\"> </span>ai <span class=\"_ _2e\"> </span>dipendenti <span class=\"_ _1f\"> </span>delle <span class=\"_ _2e\"> </span>diverse <span class=\"_ _2e\"> </span>entit\u00e0 <span class=\"_ _1f\"> </span>de<span class=\"_ _0\"></span>terminando <span class=\"_ _1f\"> </span>i <span class=\"_ _2e\"> </span>livelli <span class=\"_ _2e\"> </span>di <span class=\"_ _2e\"> </span>contributi <span class=\"_ _2e\"> </span>e <span class=\"_ _2e\"> </span>benefici indipendent<span class=\"_ _1\"></span>emente <span class=\"_ _4\"></span>dall\u2019identit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>dell\u2019entit\u00e0 <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>impie<span class=\"ff19\">ga <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>dipendenti. <span class=\"_ _4\"></span>Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>contabili<span class=\"_ _1\"></span>zza <span class=\"_ _4\"></span>tali <span class=\"_ _3\"></span>piani <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>tregua </span>di piani a contribuzio<span class=\"_ _4\"></span>ne definita.<span class=\"fs6\"> </span>Pagamenti basati su azioni<span class=\"_ _1\"></span><span class=\"fs6\"> </span>Il <span class=\"ff1b\">fair <span class=\"_ _4\"></span>value<span class=\"ff19\"> degli <span class=\"_ _4\"></span>incentivi ri<span class=\"_ _4\"></span>conos<span class=\"_ _0\"></span>ciuti <span class=\"_ _1\"></span>nel <span class=\"_ _4\"></span>pagamento b<span class=\"_ _1\"></span>asato <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>u azi<span class=\"_ _1\"></span>oni r<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>golato <span class=\"_ _1\"></span>con <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>trumenti <span class=\"_ _4\"></span>rappresentativi <span class=\"_ _1\"></span>di </span></span>capitale <span class=\"_ _a\"></span>concess<span class=\"_ _0\"></span>i <span class=\"_ _10\"></span>ai <span class=\"_ _10\"></span>dipendenti <span class=\"_ _a\"></span>viene <span class=\"_ _10\"></span>rilevato <span class=\"_ _10\"></span>tra <span class=\"_ _10\"></span>i <span class=\"_ _10\"></span>costi <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _10\"></span>personal<span class=\"_ _1\"></span>e, <span class=\"_ _10\"> </span>con <span class=\"_ _10\"></span>un <span class=\"_ _10\"></span>corrispondente <span class=\"_ _a\"></span>aumento <span class=\"_ _10\"></span>del<span class=\"_ _1\"></span> patrimonio netto<span class=\"_ _1\"></span>. In particolare, il relativo costo \u00e8 rilevato lungo il <span class=\"ff1b\">vesting period</span>,<span class=\"_ _1\"></span> ossia il periodo intercorren<span class=\"_ _4\"></span>te t<span class=\"ff1a\">ra la <span class=\"_ _0\"></span>data dell\u2019attribuzione (c</span>d. <span class=\"_ _0\"></span><span class=\"ff1b\">grant da<span class=\"ls9\">te</span></span>) <span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>data di <span class=\"_ _0\"></span>assegnazione, tenendo conto del <span class=\"_ _0\"></span><span class=\"ff1b\">fair <span class=\"_ _0\"></span>value</span> delle <span class=\"_ _0\"></span>azioni determinato <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span><span class=\"ff1b\">g<span class=\"_ _0\"></span>rant <span class=\"_ _3\"></span>date<span class=\"ff19\"> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>delle <span class=\"_ _3\"></span>previsioni <span class=\"_ _4\"></span>in <span class=\"_ _3\"></span>merito <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>raggiungimento <span class=\"_ _3\"></span>dei <span class=\"_ _4\"></span>parametri <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>performanc<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>associat<span class=\"_ _1\"></span>i </span></span>al piano d\u2019inc<span class=\"_ _1\"></span>entivazione.<span class=\"ff19\"> </span>3.14 Imposte sul reddito <span class=\"fs6\"> </span>Le <span class=\"_ _0\"></span>imposte <span class=\"_ _2\"></span>correnti<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>accantonate <span class=\"_ _0\"></span>secondo <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>aliquote <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>norme <span class=\"_ _0\"></span>tributarie <span class=\"_ _0\"></span>vigenti <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>Italia <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>negli <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tati <span class=\"_ _0\"></span>in cui opera il Gru<span class=\"_ _1\"></span>ppo, sulla b<span class=\"_ _1\"></span>ase della migli<span class=\"_ _1\"></span>ore stima del reddit<span class=\"_ _1\"></span>o imponibil<span class=\"_ _1\"></span>e del periodo.<span class=\"fs6\"> </span>Le <span class=\"_ _c\"> </span>passivit\u00e0 <span class=\"_\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>le <span class=\"_ _c\"> </span>attivit\u00e0 <span class=\"_\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _c\"> </span>imposte <span class=\"_ _c\"> </span>delle <span class=\"_\"> </span>s<span class=\"_ _0\"></span>ingole<span class=\"_ _1\"></span> <span class=\"_ _c\"> </span>Soc<span class=\"_ _2\"></span>iet\u00e0 <span class=\"_\"> </span>sono <span class=\"_ _d\"> </span>tra <span class=\"_\"> </span>loro <span class=\"_ _d\"> </span>comp<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nsate <span class=\"_\"> </span>ne<span class=\"_ _0\"></span>i <span class=\"_ _c\"> </span>casi <span class=\"_ _c\"> </span>in <span class=\"_ _c\"> </span>cui <span class=\"_ _c\"> </span>la compensazione \u00e8<span class=\"_ _1\"></span> giuridicamente c<span class=\"_ _1\"></span>onsentita.  <span class=\"fs6\"> </span>La <span class=\"_ _f\"></span>Societ\u00e0 <span class=\"_ _2\"></span>ha <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>essere, <span class=\"_ _2\"></span>a <span class=\"_ _f\"></span>far <span class=\"_ _f\"></span>data <span class=\"_ _2\"></span>dal <span class=\"_ _f\"></span>1\u00b0 <span class=\"_ _f\"></span>gennaio <span class=\"_ _2\"></span>2004, <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>Consolidato <span class=\"_ _2\"></span>Fiscale <span class=\"_ _2\"></span>Nazionale <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>cui <span class=\"_ _f\"></span>agli <span class=\"_ _2\"></span>artt. <span class=\"_ _2\"></span>1<span class=\"_ _0\"></span>17 <span class=\"_ _2\"></span>e seguenti <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _10\"></span>D.P.R<span class=\"ff1a\">. <span class=\"_ _10\"></span>n\u00b0 <span class=\"_ _10\"></span>917<span class=\"_ _1\"></span>/86. <span class=\"_ _10\"></span>Nell\u2019anno <span class=\"_ _a\"></span>2022<span class=\"_ _0\"></span><span class=\"ff19\"> <span class=\"_ _10\"></span><span class=\"ls19\">ha</span>nno <span class=\"_ _a\"></span>parte<span class=\"_ _0\"></span>cipato <span class=\"_ _10\"></span>alla<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>procedura, <span class=\"_ _a\"></span>oltre <span class=\"_ _11\"> </span>alla <span class=\"_ _a\"></span>Capogruppo, <span class=\"_ _11\"> </span><span class=\"ls1e\">15</span> </span></span>Societ\u00e0 <span class=\"_ _10\"></span>controlla<span class=\"_ _1\"></span>te <span class=\"_ _10\"></span>italiane. <span class=\"_ _a\"></span>I<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>rapporti<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>fra <span class=\"_ _10\"></span>Capogruppo <span class=\"_ _a\"></span>e <span class=\"_ _10\"> </span>Societ\u00e0 <span class=\"_ _10\"></span>controllate <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _10\"></span>regolati<span class=\"_ _1\"></span>, <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>questi <span class=\"_ _a\"></span>f<span class=\"_ _0\"></span>ini, <span class=\"_ _10\"></span>con appositi negozi <span class=\"_ _1\"></span>di consolida<span class=\"_ _1\"></span>mento. 3.15 Attivit\u00e0 per impo<span class=\"_ _1\"></span>ste anticipate e le Pa<span class=\"_ _1\"></span>ssivit\u00e0 per imposte differite<span class=\"fs6 fc0 sc0\"> </span>Le <span class=\"_ _10\"> </span>attivit\u00e0 <span class=\"_ _11\"> </span>per <span class=\"_ _10\"> </span>imposte <span class=\"_ _10\"></span>anticipate <span class=\"_ _10\"></span>e <span class=\"_ _10\"> </span>le <span class=\"_ _11\"> </span>passivit\u00e0 <span class=\"_ _10\"></span>per <span class=\"_ _10\"> </span>imposte <span class=\"_ _10\"> </span>differite <span class=\"_ _10\"></span>sono <span class=\"_ _11\"> </span>calcola<span class=\"_ _1\"></span>te <span class=\"_ _11\"> </span>in <span class=\"_ _10\"> </span>base <span class=\"_ _10\"> </span>alle <span class=\"_ _11\"> </span>differenze<span class=\"_ _1\"></span> temporanee <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alori <span class=\"_ _2\"></span>dell\u2019att<span class=\"_ _1\"></span>ivo <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>del <span class=\"_ _2\"></span>passivo <span class=\"_ _2\"></span>iscritti <span class=\"_ _2\"></span>in <span class=\"_ _f\"></span>bilancio <span class=\"_ _0\"></span>ed <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>corrispon<span class=\"_ _1\"></span>denti <span class=\"_ _2\"></span>valori <span class=\"_ _2\"></span>riconosciuti <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>fini fi<span class=\"ff1a ls0\">scali. <span class=\"_ _10\"></span>L\u2019iscrizione <span class=\"_ _10\"> </span>di <span class=\"_ _b\"> </span>attivit<span class=\"_ _4\"></span>\u00e0 <span class=\"_ _b\"> </span>per <span class=\"_ _10\"> </span>imposte <span class=\"_ _11\"> </span>anticipate <span class=\"_ _10\"> </span>\u00e8 <span class=\"_ _11\"> </span>effettuata <span class=\"_ _11\"> </span>quando <span class=\"_ _10\"> </span>il <span class=\"_ _11\"> </span>Gruppo <span class=\"_ _11\"> </span>ritiene <span class=\"_ _10\"> </span>pr<span class=\"_ _0\"></span>obabile <span class=\"_ _10\"> </span>il <span class=\"_ _11\"> </span>loro </span>recupero.<span class=\"fs6\"> </span>Il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>imposte <span class=\"_ _2\"></span>antici<span class=\"_ _1\"></span>pate <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>riesaminato <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>ogni <span class=\"_ _2\"></span>chiusura<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _0\"></span>ridotto <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>misura <span class=\"_ _0\"></span>in cui non <span class=\"_ _1\"></span>risulti <span class=\"_ _1\"></span>pi\u00f9 <span class=\"ff1a\">p<span class=\"_ _1\"></span>robabile <span class=\"_ _4\"></span>che sufficienti i<span class=\"_ _4\"></span>mponibili fiscal<span class=\"_ _1\"></span>i possano <span class=\"_ _4\"></span>rendersi dispo<span class=\"_ _1\"></span>nibili in <span class=\"_ _4\"></span>futuro per l<span class=\"_ _1\"></span>\u2019utilizzo <span class=\"_ _4\"></span>in </span>tutto o in part<span class=\"_ _1\"></span>e di tale credi<span class=\"_ _1\"></span>to.<span class=\"fs6\"> </span>Le <span class=\"_ _4\"></span>imposte <span class=\"_ _4\"></span>differite <span class=\"_ _4\"></span>attive <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>pass<span class=\"_ _0\"></span>ive <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>calcolate <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>alle <span class=\"_ _4\"></span>aliquote <span class=\"_ _4\"></span>fiscali <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>ci <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>attende <span class=\"_ _4\"></span>vengano <span class=\"_ _4\"></span>applicate<span class=\"_ _1\"></span> a<span class=\"ff1a\">ll\u2019esercizio <span class=\"_ _4\"></span>in cui <span class=\"_ _4\"></span>tali att<span class=\"_ _1\"></span>ivit\u00e0<span class=\"_ _1\"></span> si <span class=\"_ _4\"></span>realizzeranno <span class=\"_ _4\"></span>o tali <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _4\"></span>si esting<span class=\"_ _1\"></span>ueranno, <span class=\"_ _1\"></span>considera<span class=\"_ _1\"></span>ndo <span class=\"_ _1\"></span>le al<span class=\"_ _1\"></span>iquote <span class=\"_ _4\"></span>in vigor<span class=\"_ _1\"></span>e </span>e quelle gi\u00e0 <span class=\"_ _1\"></span>emanate o sost<span class=\"_ _4\"></span>anzialmente emanate alla<span class=\"_ _1\"></span> data di bila<span class=\"_ _1\"></span>ncio.<span class=\"fs6\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>imposte <span class=\"_ _2\"></span>anticipate <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>imposte <span class=\"_ _0\"></span>dif<span class=\"_ _0\"></span>ferite <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>classificate <span class=\"_ _0\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _f\"></span>passi<span class=\"_ _1\"></span>vit\u00e0 non correnti <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> sono comp<span class=\"_ _1\"></span>ensate a li<span class=\"_ _1\"></span>vello di singola<span class=\"_ _4\"></span> Impresa se rif<span class=\"_ _1\"></span>erite a impo<span class=\"_ _1\"></span>ste compen<span class=\"_ _1\"></span>sabili. Il sa<span class=\"_ _1\"></span>ldo se atti<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>o \u00e8 iscritto alla<span class=\"_ _1\"></span> voce \u201cAttivit\u00e0 <span class=\"_ _1\"></span>fiscali diff<span class=\"_ _1\"></span>erite\u201d; se passiv<span class=\"_ _1\"></span>o alla<span class=\"_ _1\"></span> voce \u201cPassivit\u00e0 fisca<span class=\"_ _0\"></span>li differit<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>\u201d.<span class=\"ff19 fs6\"> </span>Le <span class=\"_ _10\"></span>imposte <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>potrebbero <span class=\"_ _a\"></span>generarsi <span class=\"_ _10\"></span>dal <span class=\"_ _a\"></span>trasferimento <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>utili <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>distribuiti <span class=\"_ _10\"></span>delle <span class=\"_ _a\"></span>Societ\u00e0 <span class=\"_ _a\"></span>controllate <span class=\"_ _a\"></span>sono calcolate solo nel ca<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>o sussista<span class=\"_ _1\"></span> la reale intenzion<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> di trasf<span class=\"_ _1\"></span>erire tali utili.<span class=\"fs6\"> </span>Nel <span class=\"_ _10\"> </span>caso <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>operazioni <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>cui <span class=\"_ _10\"> </span>rilevazione <span class=\"_ _11\"> </span>avviene <span class=\"_ _10\"></span>direttament<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>a <span class=\"_ _11\"> </span>patrimonio <span class=\"_ _10\"></span>netto, <span class=\"_ _10\"></span>il <span class=\"_ _10\"> </span>relativo <span class=\"_ _10\"> </span>effetto <span class=\"_ _10\"> </span>fiscale differito o antici<span class=\"_ _1\"></span>pato \u00e8 anch<span class=\"_ _1\"></span>\u2019esso rilevato a <span class=\"_ _1\"></span>patrimonio netto<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>3.16 Fondi per rischi e o<span class=\"_ _1\"></span>neri<span class=\"fs6\"> </span>Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>Webuild, <span class=\"_ _4\"></span>sulla <span class=\"_ _1\"></span>base <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>quanto <span class=\"_ _4\"></span>previsto <span class=\"_ _4\"></span>dallo <span class=\"_ _4\"></span>IAS <span class=\"_ _4\"></span>37, <span class=\"_ _1\"></span>effettua <span class=\"_ _4\"></span>accantona<span class=\"_ _1\"></span>menti <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>ondi <span class=\"_ _4\"></span>per rischi<span class=\"_ _4\"></span> ed<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>oneri laddove esistono<span class=\"_ _1\"></span> i seguenti <span class=\"_ _1\"></span>presupposti:<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">il <span class=\"_ _b\"> </span>Gruppo <span class=\"_ _b\"> </span>o <span class=\"_ _b\"> </span>una <span class=\"_ _b\"> </span>delle <span class=\"_ _11\"> </span>Societ\u00e0 <span class=\"_ _b\"> </span>appartenenti <span class=\"_ _11\"> </span>ad <span class=\"_ _b\"> </span>esso <span class=\"_ _b\"> </span>abbia <span class=\"_ _b\"> </span>contratto <span class=\"_ _b\"> </span>un\u2019obbliga<span class=\"_ _1\"></span>zione <span class=\"_ _b\"> </span>attuale, <span class=\"_ _11\"> </span>legale <span class=\"_ _b\"> </span>o </span></span>implicita, all<span class=\"_ _1\"></span>a data di bilancio che<span class=\"_ _1\"></span> preveda un esbo<span class=\"_ _1\"></span>rso finanziario p<span class=\"_ _1\"></span>er effetto di e<span class=\"_ _1\"></span>venti c<span class=\"_ _0\"></span>he si sono verificati<span class=\"_ _4\"></span> in passato;<span class=\"_ _1\"></span><span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">l\u2019adempiment<span class=\"_ _1\"></span>o dell\u2019obbliga<span class=\"_ _1\"></span>zione (mediante l<span class=\"_ _1\"></span>\u2019esborso finanzi<span class=\"_ _1\"></span>ario) deve ess<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>re probabile;<span class=\"ff19 fs6\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">l\u2019ammontar<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>dell\u2019obbligazione <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _a\"></span>ragionevolment<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>stimabile <span class=\"_ _f\"></span>(effettuazione <span class=\"_ _f\"></span>della <span class=\"_ _a\"></span>migliore <span class=\"_ _a\"></span>stima <span class=\"_ _f\"></span>possibile </span></span>dell\u2019onere futur<span class=\"_ _1\"></span>o).<span class=\"ff19 fs6\"> </span>Quando <span class=\"_ _e\"> </span>l\u2019e<span class=\"ff19\">ffetto <span class=\"_ _d\"> </span>finanziario <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _e\"> </span>tempo <span class=\"_ _d\"> </span>\u00e8 <span class=\"_ _e\"> </span>significativo <span class=\"_ _d\"> </span>e <span class=\"_ _e\"> </span>le <span class=\"_ _e\"> </span>date <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>pagame<span class=\"_ _1\"></span>nto <span class=\"_ _e\"> </span>delle <span class=\"_ _e\"> </span>obbli<span class=\"_ _1\"></span>gazioni <span class=\"_ _e\"> </span>sono<span class=\"_ _4\"></span> </span>attendibilment<span class=\"_ _1\"></span>e stimabili, il valore riconosciuto come fondo \u00e8 <span class=\"_ _0\"></span>pari<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ai flussi di cassa futuri ante <span class=\"_ _0\"></span>imposte (ovvero gli esborsi <span class=\"_ _4\"></span>previsti) attualizz<span class=\"_ _1\"></span>ati a<span class=\"_ _1\"></span>d un tasso ch<span class=\"_ _1\"></span>e riflett<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> la<span class=\"_ _1\"></span> valutazione <span class=\"_ _1\"></span>corrente <span class=\"_ _4\"></span>di mercato e <span class=\"_ _1\"></span>i ri<span class=\"_ _1\"></span>schi specifici<span class=\"_ _1\"></span> della<span class=\"_ _1\"></span> passivit\u00e0.<span class=\"fs6\"> </span>L\u2019incremento <span class=\"_\"> </span>del <span class=\"_\"> </span>fondo <span class=\"_\"> </span>connesso <span class=\"_\"> </span>al <span class=\"_ _c\"> </span>trascorrere <span class=\"_\"> </span>del <span class=\"_\"> </span>tempo <span class=\"_\"> </span>\u00e8 <span class=\"_\"> </span>imputato <span class=\"_\"> </span>a <span class=\"_ _c\"> </span>conto <span class=\"_\"> </span>economico, <span class=\"_\"> </span>come <span class=\"_\"> </span>costo finanziario.<span class=\"fs6\"> </span>Qualora i flussi di cassa pr<span class=\"_ _1\"></span>evisti siano inclusi in un intervallo di stime per le quali al<span class=\"_ _1\"></span> momento si valuta uguale<span class=\"_ _1\"></span> la probabilit\u00e0<span class=\"_ _1\"></span> di accadimento, per <span class=\"_ _1\"></span>valutare la passi<span class=\"_ _1\"></span>vit\u00e0 viene attuali<span class=\"_ _1\"></span>zzato il valor<span class=\"_ _1\"></span>e mediano d<span class=\"_ _1\"></span>ell\u2019intervall<span class=\"_ _1\"></span>o. <span class=\"_ _0\"></span><span class=\"ff19 fs6\"> </span>Gli <span class=\"_ _f\"></span>accantonamenti <span class=\"_ _f\"></span>per <span class=\"_ _a\"></span>costi <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>ristrutturazio<span class=\"_ _1\"></span>ne <span class=\"_ _f\"></span>sono <span class=\"_ _a\"></span>rilevati <span class=\"_ _f\"></span>quando <span class=\"_ _a\"></span>la <span class=\"_ _f\"></span>Capogruppo <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>la <span class=\"_ _f\"></span>Societ\u00e0 <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _f\"></span>Gruppo interessata ha ap<span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>ovato u<span class=\"_ _1\"></span>n piano formale<span class=\"_ _1\"></span> dettagliato gi<span class=\"_ _1\"></span>\u00e0 avviato e comu<span class=\"_ _1\"></span>nicato ai terzi int<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ressati. 3.17 Divisa estera<span class=\"fs6\"> </span>3.17.1 Operazioni in divi<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>a estera<span class=\"fs6\"> </span>Le operazioni <span class=\"_ _0\"></span>in divisa estera s<span class=\"_ _0\"></span>ono convertite nella moneta <span class=\"_ _0\"></span>funzionale di <span class=\"_ _0\"></span>ciascuna entit\u00e0 del Gruppo <span class=\"_ _0\"></span>al tasso di cambio in vigore all<span class=\"_ _1\"></span>a data dell\u2019op<span class=\"_ _1\"></span>erazione.<span class=\"ff19 fs6\"> </span>Gli <span class=\"_ _1\"></span>elementi <span class=\"_ _4\"></span>monetari in <span class=\"_ _4\"></span>divisa <span class=\"ff1a\">e<span class=\"_ _1\"></span>stera <span class=\"_ _1\"></span>alla <span class=\"_ _4\"></span>data di <span class=\"_ _4\"></span>chiusura d<span class=\"_ _1\"></span>ell\u2019esercizio <span class=\"_ _4\"></span>sono con<span class=\"_ _1\"></span>vertiti <span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span>lla <span class=\"ff19\">moneta <span class=\"_ _4\"></span>funzionale<span class=\"_ _1\"></span> </span></span>utilizzando il <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>cambio alla <span class=\"_ _0\"></span>medesima <span class=\"_ _0\"></span>data. <span class=\"_ _0\"></span>Gli <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>lementi <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>monetari <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>valutati <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>costo <span class=\"_ _0\"></span>storico in una divisa <span class=\"ff1a\">estera sono co<span class=\"_ _1\"></span>nvertiti utilizz<span class=\"_ _1\"></span>ando il tasso di cambio all<span class=\"_ _1\"></span>a medesima data<span class=\"_ _1\"></span> dell\u2019operazione. I rica<span class=\"_ _1\"></span>vi ed </span>i <span class=\"_ _1\"></span>costi <span class=\"_ _4\"></span>connessi a<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>operazioni <span class=\"_ _4\"></span>in val<span class=\"_ _1\"></span>uta <span class=\"_ _4\"></span>vengono ril<span class=\"_ _1\"></span>evati <span class=\"_ _4\"></span>a conto <span class=\"_ _4\"></span>economico <span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>cambio del <span class=\"_ _4\"></span>giorno <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _4\"></span>si ef<span class=\"_ _1\"></span>fettua l\u2019operazione. <span class=\"_ _0\"></span>Eventuali significativi e<span class=\"_ _0\"></span>ffetti <span class=\"_ _0\"></span>conseguenti a <span class=\"_ _2\"></span>variazioni <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>cambi<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>intervenute <span class=\"_ _0\"></span>successivament<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>alla<span class=\"_ _1\"></span> chiusura dell\u2019<span class=\"_ _1\"></span>esercizio vengono co<span class=\"_ _4\"></span>mmentati nelle note espl<span class=\"_ _1\"></span>icative.<span class=\"ff19 fs6\"> </span>3.17.2 Conversion<span class=\"_ _1\"></span>e in Euro dei bilanci delle Gestioni e<span class=\"_ _1\"></span>stere<span class=\"fs6\"> </span>I bilanci <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>Societ\u00e0 cont<span class=\"_ _1\"></span>rollate, col<span class=\"_ _1\"></span>legate <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> dei <span class=\"ff1b\">j<span class=\"_ _1\"></span>oint arra<span class=\"_ _1\"></span>ngement<span class=\"ff19\">, uti<span class=\"_ _1\"></span>lizzati<span class=\"_ _1\"></span> ai <span class=\"_ _1\"></span>fini della r<span class=\"_ _4\"></span>edazione del pr<span class=\"_ _1\"></span>esente </span></span>Bilancio <span class=\"_ _11\"> </span>consolidato, <span class=\"_ _11\"> </span>sono <span class=\"_ _11\"> </span>espressi <span class=\"_ _11\"> </span>nella <span class=\"_ _11\"> </span>divisa <span class=\"_ _b\"> </span><span class=\"ff1a\">dell\u2019ambiente<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>economico <span class=\"_ _11\"> </span>primario <span class=\"_ _b\"> </span>in <span class=\"_ _11\"> </span>cui <span class=\"_ _11\"> </span>le <span class=\"_ _b\"> </span>stesse <span class=\"_ _11\"> </span>operano<span class=\"_ _4\"></span> </span>(moneta <span class=\"_ _11\"> </span>funzionale). <span class=\"_ _11\"> </span>Qualora <span class=\"_ _11\"> </span>i <span class=\"_ _b\"> </span>bilanci <span class=\"_ _10\"> </span>de<span class=\"_ _0\"></span>lle <span class=\"_ _11\"> </span>I<span class=\"_ _0\"></span>mprese <span class=\"_ _10\"> </span>partecipate <span class=\"_ _11\"> </span>s<span class=\"_ _0\"></span>iano <span class=\"_ _11\"> </span>espress<span class=\"_ _1\"></span>i <span class=\"_ _11\"> </span>in <span class=\"_ _b\"> </span>moneta <span class=\"_ _11\"> </span>estera <span class=\"_ _b\"> </span>gli <span class=\"_ _11\"> </span>stessi vengono <span class=\"_ _10\"></span>conve<span class=\"_ _1\"></span>rtiti <span class=\"_ _10\"></span>in <span class=\"_ _a\"></span>Euro <span class=\"_ _10\"></span>applicand<span class=\"_ _1\"></span>o <span class=\"_ _10\"></span>i <span class=\"_ _a\"></span>cambi <span class=\"_ _10\"></span>in <span class=\"_ _a\"></span>essere <span class=\"_ _10\"></span>alla <span class=\"_ _a\"></span>data <span class=\"_ _10\"> </span>di <span class=\"_ _10\"></span>chiusura <span class=\"_ _a\"></span>dell\u2019eserci<span class=\"ff19\">zio <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>le <span class=\"_ _a\"></span>voci <span class=\"_ _10\"></span>della </span>situazione <span class=\"_ _2\"></span>patrimoniale <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>finanziaria <span class=\"_ _2\"></span>ed <span class=\"_ _f\"></span>i <span class=\"_ _2\"></span>cambi <span class=\"_ _2\"></span>medi <span class=\"_ _f\"></span>dell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>per <span class=\"_ _f\"></span>le <span class=\"_ _2\"></span>voci <span class=\"_ _f\"></span>di <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>conomico, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>quanto rappresentano <span class=\"_ _1\"></span>delle ragionevoli appr<span class=\"_ _1\"></span>ossimazioni d<span class=\"_ _1\"></span>el cambio <span class=\"ff1b\">spot</span>.<span class=\"fs6\"> </span>Le <span class=\"_ _2\"></span>differenze <span class=\"_ _2\"></span>originate <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>conversione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>patrimonio <span class=\"_ _2\"></span>ne<span class=\"_ _0\"></span>tto <span class=\"_ _2\"></span>iniziale <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>cambi <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>fine <span class=\"_ _2\"></span>periodo <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>le <span class=\"_ _0\"></span>differenze originatesi <span class=\"_ _0\"></span>nella <span class=\"_ _2\"></span>conversione <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oci <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>situazione <span class=\"_ _2\"></span>patrimoniale<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>cambio <span class=\"_ _f\"></span><span class=\"ff1b\">spot</span> <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico <span class=\"_ _0\"></span>al cambio medio d<span class=\"_ _1\"></span>el periodo vengon<span class=\"_ _1\"></span>o imputate alla ri<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>erva di conv<span class=\"_ _1\"></span>ersione.<span class=\"fs6\"> </span>I cambi applicati<span class=\"_ _1\"></span> nella conv<span class=\"_ _1\"></span>ersione in Euro d<span class=\"_ _1\"></span>ei bilanci e<span class=\"_ _1\"></span>spressi in moneta <span class=\"_ _1\"></span>estera sono i seg<span class=\"_ _1\"></span>uenti:<span class=\"fs6\"> </span>Cambio Chiusura<span class=\"fca sc0\"> </span>Cambio Medio<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Cambio Chiusura<span class=\"fca sc0\"> </span>Cambio Medio<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Divisa Dicembre 2021<span class=\"fca sc0\"> </span>2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Dicembre 2022<span class=\"fca sc0\"> </span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>AED Dirham Emirati Arabi 4,1595<span class=\"fca sc0\"> </span>4,3436<span class=\"fca sc0\"> </span>3,9171<span class=\"fca sc0\"> </span>3,8673<span class=\"fca sc0\"> </span>ARS Peso Argentina 116,3622<span class=\"fca sc0\"> </span>116,3622<span class=\"fca sc0\"> </span>188,5033<span class=\"fca sc0\"> </span>188,5033<span class=\"fca sc0\"> </span>AUD Dollaro Australiano 1,5615<span class=\"fca sc0\"> </span>1,5749<span class=\"fca sc0\"> </span>1,5693<span class=\"fca sc0\"> </span>1,5167<span class=\"fca sc0\"> </span>BGN Nuovo Lev Bulgaria 1,9558<span class=\"fca sc0\"> </span>1,9558<span class=\"fca sc0\"> </span>1,9558<span class=\"fca sc0\"> </span>1,9558<span class=\"fca sc0\"> </span>BRL Real Brasile 6,3101<span class=\"fca sc0\"> </span>6,3779<span class=\"fca sc0\"> </span>5,6386<span class=\"fca sc0\"> </span>5,4399<span class=\"fca sc0\"> </span>CAD Dollaro Canadese 1,4393<span class=\"fca sc0\"> </span>1,4826<span class=\"fca sc0\"> </span>1,4440<span class=\"fca sc0\"> </span>1,3695<span class=\"fca sc0\"> </span>CHF Franco Svizzero 1,0331<span class=\"fca sc0\"> </span>1,0811<span class=\"fca sc0\"> </span>0,9847<span class=\"fca sc0\"> </span>1,0047<span class=\"fca sc0\"> </span>CLP Peso Cileno 964,3500<span class=\"fca sc0\"> </span>898,3900<span class=\"fca sc0\"> </span>913,8200<span class=\"fca sc0\"> </span>917,8300<span class=\"fca sc0\"> </span>COP Peso Colombiano 4.598,6800<span class=\"fca sc0\"> </span>4.429,4800<span class=\"fca sc0\"> </span>5.172,4700<span class=\"fca sc0\"> </span>4.473,2800<span class=\"fca sc0\"> </span>DKK Corona Danese 7,4364<span class=\"fca sc0\"> </span>7,4370<span class=\"fca sc0\"> </span>7,4365<span class=\"fca sc0\"> </span>7,4396<span class=\"fca sc0\"> </span>DOP Peso Dominicano 64,9469<span class=\"fca sc0\"> </span>67,5229<span class=\"fca sc0\"> </span>59,9444<span class=\"fca sc0\"> </span>57,9251<span class=\"fca sc0\"> </span>DZD Dinaro Algerino 157,4077<span class=\"fca sc0\"> </span>159,6527<span class=\"fca sc0\"> </span>146,5049<span class=\"fca sc0\"> </span>149,6452<span class=\"fca sc0\"> </span>GBP Sterlina Gran Bretagna 0,8403<span class=\"fca sc0\"> </span>0,8596<span class=\"fca sc0\"> </span>0,8869<span class=\"fca sc0\"> </span>0,8528<span class=\"fca sc0\"> </span>IDR Rupia indonesiana 16.100,4200<span class=\"fca sc0\"> </span>16.920,7200<span class=\"fca sc0\"> </span>16.519,8200<span class=\"fca sc0\"> </span>15.625,2500<span class=\"fca sc0\"> </span>INR Rupie Indiana 84,2292<span class=\"fca sc0\"> </span>87,4392<span class=\"fca sc0\"> </span>88,1710<span class=\"fca sc0\"> </span>82,6864<span class=\"fca sc0\"> </span>KWD Dinaro Kuwaitiano 0,3427<span class=\"fca sc0\"> </span>0,3569<span class=\"fca sc0\"> </span>0,3266<span class=\"fca sc0\"> </span>0,3225<span class=\"fca sc0\"> </span>LSL Loti lesothiano 18,0625<span class=\"fca sc0\"> </span>17,4760<span class=\"fca sc0\"> </span>18,0986<span class=\"fca sc0\"> </span>17,2082<span class=\"fca sc0\"> </span>LYD Dinaro Libico 5,2078<span class=\"fca sc0\"> </span>5,3355<span class=\"fca sc0\"> </span>5,1486<span class=\"fca sc0\"> </span>5,0549<span class=\"fca sc0\"> </span>MAD Dirham Marocco 10,4830<span class=\"fca sc0\"> </span>10,6260<span class=\"fca sc0\"> </span>11,1580<span class=\"fca sc0\"> </span>10,6780<span class=\"fca sc0\"> </span>MYR Ringgit Malaysia 4,7184<span class=\"fca sc0\"> </span>4,9015<span class=\"fca sc0\"> </span>4,6984<span class=\"fca sc0\"> </span>4,6279<span class=\"fca sc0\"> </span>NA<span class=\"ls0\">D Dollaro Namibiano </span>18,0625<span class=\"fca sc0\"> </span>17,4759<span class=\"fca sc0\"> </span>18,0986<span class=\"fca sc0\"> </span>17,2082<span class=\"fca sc0\"> </span>NGN Naira Nigeria 466,8577<span class=\"fca sc0\"> </span>470,9220<span class=\"fca sc0\"> </span>477,9221<span class=\"fca sc0\"> </span>445,3623<span class=\"fca sc0\"> </span>NIO Cordoba Nicaragua 40,1260<span class=\"fca sc0\"> </span>41,5150<span class=\"fca sc0\"> </span>38,9150<span class=\"fca sc0\"> </span>37,8057<span class=\"fca sc0\"> </span>NOK Corona Norvegese 9,9888<span class=\"fca sc0\"> </span>10,1633<span class=\"fca sc0\"> </span>10,5138<span class=\"fca sc0\"> </span>10,1026<span class=\"fca sc0\"> </span>OMR Rial Omanita 0,4355<span class=\"fca sc0\"> </span>0,4548<span class=\"fca sc0\"> </span>0,4101<span class=\"fca sc0\"> </span>0,4049<span class=\"fca sc0\"> </span>PEN Nuevo Sol Per\u00f9 4,5193<span class=\"fca sc0\"> </span>4,5914<span class=\"fca sc0\"> </span>4,0459<span class=\"fca sc0\"> </span>4,0376<span class=\"fca sc0\"> </span>PGK Papua Nuova Guinea Kina 3,9768<span class=\"fca sc0\"> </span>4,1577<span class=\"fca sc0\"> </span>3,7530<span class=\"fca sc0\"> </span>3,7086<span class=\"fca sc0\"> </span>PKR Rupia Pakistana 200,8766<span class=\"fca sc0\"> </span>192,7325<span class=\"fca sc0\"> </span>241,7943<span class=\"fca sc0\"> </span>214,8552<span class=\"fca sc0\"> </span>PLN Zloty Polonia 4,5969<span class=\"fca sc0\"> </span>4,5652<span class=\"fca sc0\"> </span>4,6808<span class=\"fca sc0\"> </span>4,6861<span class=\"fca sc0\"> </span>QAR Riyal Qatar 4,1227<span class=\"fca sc0\"> </span>4,3052<span class=\"fca sc0\"> </span>3,8824<span class=\"fca sc0\"> </span>3,8331<span class=\"fca sc0\"> </span>RON Nuovo Leu Romania 4,9490<span class=\"fca sc0\"> </span>4,9215<span class=\"fca sc0\"> </span>4,9495<span class=\"fca sc0\"> </span>4,9313<span class=\"fca sc0\"> </span>SAR Riyal Saudita 4,2473<span class=\"fca sc0\"> </span>4,4353<span class=\"fca sc0\"> </span>3,9998<span class=\"fca sc0\"> </span>3,9489<span class=\"fca sc0\"> </span>SEK Corona Svedese 10,2503<span class=\"fca sc0\"> </span>10,1465<span class=\"fca sc0\"> </span>11,1218<span class=\"fca sc0\"> </span>10,6296<span class=\"fca sc0\"> </span>SGD Dollaro Singapore 1,5279<span class=\"fca sc0\"> </span>1,5891<span class=\"fca sc0\"> </span>1,4300<span class=\"fca sc0\"> </span>1,4512<span class=\"fca sc0\"> </span>TRY Lira Turchia (nuova) 15,2335<span class=\"fca sc0\"> </span>10,5124<span class=\"fca sc0\"> </span>19,9649<span class=\"fca sc0\"> </span>19,9649<span class=\"fca sc0\"> </span>USD Dollaro USA 1,1326<span class=\"fca sc0\"> </span>1,1827<span class=\"fca sc0\"> </span>1,0666<span class=\"fca sc0\"> </span>1,0530<span class=\"fca sc0\"> </span>VED Bolivar Digitale Venezuela (*) 5,2003<span class=\"fca sc0\"> </span>3,8104<span class=\"fca sc0\"> </span>18,4064<span class=\"fca sc0\"> </span>6,9916<span class=\"fca sc0\"> </span>ZAR Rand Sudafricano 18,0625<span class=\"fca sc0\"> </span>17,4766<span class=\"fca sc0\"> </span>18,0986<span class=\"fca sc0\"> </span>17,2086<span class=\"fca sc0\"> </span>(*) Dal 1\u00b0 ottobre 2021, il<span class=\"_ _1\"></span> Governo venezuelano, con Decreto del Presidente de<span class=\"_ _1\"></span>lla Repubblica n\u00b0 4.553 del 6 a<span class=\"_ _1\"></span>gosto 2021 <span class=\"_ _0\"></span>(Gaceta Oficial<span class=\"_ _1\"></span><span class=\"fca sc0\"> </span>n\u00b0 <span class=\"_ _1\"></span>42.185 <span class=\"_ _1\"></span>del 6 <span class=\"_ _1\"></span>agosto <span class=\"_ _1\"></span>2021), ha <span class=\"_ _4\"></span>appl<span class=\"_ _0\"></span>icato una <span class=\"_ _4\"></span>nuova scala <span class=\"_ _4\"></span>monetari<span class=\"_ _0\"></span>a, <span class=\"_ _1\"></span>che prevede <span class=\"_ _4\"></span>l\u2019eliminazione di sei <span class=\"_ _4\"></span>zeri<span class=\"_ _0\"></span> rispe<span class=\"_ _1\"></span>tto a <span class=\"_ _4\"></span>quell<span class=\"_ _0\"></span><span class=\"ff19\">a precedente<span class=\"fca sc0\"> </span></span>(1.000.000 Bs = 1 Bs) e ha introdotto la nuova denominazione \u201cBolivar digitale\u201d.<span class=\"ff19\"> </span>Nel caso <span class=\"_ _0\"></span>in cui s<span class=\"_ _0\"></span>i proceda alla <span class=\"_ _0\"></span>dismissione di una partecipazione consolidata il valore <span class=\"_ _0\"></span>cumulato delle differenze<span class=\"_ _4\"></span> di conversione iscritt<span class=\"_ _1\"></span>o nella<span class=\"_ _1\"></span> riserva da con<span class=\"_ _1\"></span>versione monetaria <span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>iene rilevato a co<span class=\"_ _4\"></span>nto economico.<span class=\"fs6\"> </span>3.18 Rendicontazione cont<span class=\"_ _4\"></span>abile in economie iper-inflazionate<span class=\"fs6 fc0 sc0\"> </span>A <span class=\"_ _a\"></span>p<span class=\"ff1a\">artire <span class=\"_ _f\"></span>dall\u2019esercizio <span class=\"_ _f\"></span>2018 <span class=\"_ _a\"></span></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>stato <span class=\"_ _a\"></span>raggiunto <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>consenso <span class=\"_ _f\"></span>a <span class=\"_ _a\"></span>livello <span class=\"_ _a\"></span>globale <span class=\"_ _f\"></span>relativamente <span class=\"_ _f\"></span>al <span class=\"_ _a\"></span>verificarsi <span class=\"_ _f\"></span>delle condizioni - tuttora in corso<span class=\"_ _1\"></span> - <span class=\"_ _0\"></span>che hanno deter<span class=\"_ _1\"></span>minato in Argentina la presenza<span class=\"_ _1\"></span> di <span class=\"_ _0\"></span><span class=\"ff1b\">iper</span>inflazion<span class=\"_ _1\"></span>e in conformit\u00e0 ai pr<span class=\"ls0\">incipi contabil<span class=\"_ _1\"></span>i internazio<span class=\"_ _4\"></span>nali. <span class=\"fs6\"> </span></span>Nel <span class=\"_ _2\"></span>corso <span class=\"_ _f\"></span>del <span class=\"_ _2\"></span>2022, <span class=\"_ _2\"></span>l'elenco <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>conomie <span class=\"_ _f\"></span><span class=\"ff1b\">iper</span>inflazione <span class=\"_ _0\"></span>ha <span class=\"_ _f\"></span>continuato <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>ev<span class=\"_ _0\"></span>olversi <span class=\"_ _0\"></span>rapidamente <span class=\"_ _2\"></span>a <span class=\"_ _f\"></span>causa <span class=\"_ _2\"></span>del deterioramento <span class=\"_ _3\"></span>delle <span class=\"_ _4\"></span>condizioni <span class=\"_ _4\"></span>macroeconomiche <span class=\"_ _3\"></span>internazionali <span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>crescita <span class=\"_ _3\"></span>dell\u2019inflazione <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>livello <span class=\"_ _4\"></span>globale<span class=\"ff19 ls75\">. </span>In <span class=\"_ _f\"></span>particolare, <span class=\"_ _f\"></span>sulla <span class=\"_ _f\"></span>base <span class=\"_ _a\"></span>delle <span class=\"_ _f\"></span>ultime <span class=\"_ _f\"></span>previsioni <span class=\"_ _f\"></span>del <span class=\"_ _a\"></span>Fondo <span class=\"_ _f\"></span>Monetario <span class=\"_ _f\"></span>Internazionale <span class=\"_ _f\"></span>e <span class=\"_ _a\"></span>dai <span class=\"_ _f\"></span>dati <span class=\"_ _f\"></span>sull\u2019inflazione osservati <span class=\"_ _a\"></span>localmente, <span class=\"_ _a\"></span>la <span class=\"_ _10\"></span>Turchia <span class=\"_ _a\"></span>e <span class=\"_ _10\"></span>l\u2019Etiopia <span class=\"_ _a\"></span>vanno <span class=\"_ _10\"></span>ad <span class=\"_ _a\"></span>aggiungersi, <span class=\"_ _a\"></span>dall\u2019esercizio <span class=\"_ _a\"></span>in <span class=\"_ _10\"></span>corso, <span class=\"_ _10\"></span>all\u2019elenc<span class=\"_ _1\"></span>o <span class=\"_ _10\"></span>dei <span class=\"_ _a\"></span>paesi considerati <span class=\"_ _4\"></span><span class=\"ff1b\">iper<span class=\"ff19\">inflazionati <span class=\"_ _4\"></span>ai <span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>nsi <span class=\"_ _4\"></span>degli I<span class=\"_ _1\"></span>AS/IFRS. <span class=\"_ _4\"></span>Si fa <span class=\"_ _3\"></span>presente, tutta<span class=\"_ _4\"></span>via, ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>industriali <span class=\"_ _4\"></span>sviluppate <span class=\"_ _1\"></span>nei </span></span>citati paesi <span class=\"_ _1\"></span>dal Gruppo<span class=\"_ _1\"></span> sono prevale<span class=\"_ _1\"></span>ntemente rico<span class=\"_ _1\"></span>nducibili a Re<span class=\"_ _1\"></span>porting Entity<span class=\"_ _1\"></span> aventi moneta<span class=\"_ _4\"></span> funzionale diversa<span class=\"_ _1\"></span> dalle <span class=\"_ _10\"></span>rispettive <span class=\"_ _a\"></span>divise <span class=\"_ _10\"></span>locali <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>quali <span class=\"_ _a\"></span>non <span class=\"_ _10\"> </span>so<span class=\"_ _0\"></span>no <span class=\"_ _10\"></span>conseguentem<span class=\"_ _1\"></span>ente <span class=\"_ _10\"></span>applicabil<span class=\"_ _4\"></span>i <span class=\"_ _10\"> </span>le <span class=\"_ _10\"> </span>disp<span class=\"_ _0\"></span>osizioni <span class=\"_ _a\"></span>dello <span class=\"_ _10\"></span>IAS <span class=\"_ _10\"></span>29 \u201cRendicontazione c<span class=\"_ _1\"></span>ontabile in econo<span class=\"_ _1\"></span>mie <span class=\"ff1b\">iper</span>inflazionat<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>\u201d per la pr<span class=\"_ _1\"></span>edisposizione dei<span class=\"_ _1\"></span> relativi bilanci<span class=\"_ _1\"></span>.<span class=\"ff19\"> </span>Le <span class=\"_ _b\"> </span>En<span class=\"ls9\">tit\u00e0 <span class=\"_ _b\"> </span></span>del <span class=\"_ _b\"> </span>Gruppo, <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>cui <span class=\"_ _b\"> </span>moneta <span class=\"_ _b\"> </span>funzionale <span class=\"_ _11\"> </span><span class=\"lsa\">\u00e8 <span class=\"_ _9\"> </span></span>la<span class=\"_ _4\"></span> <span class=\"_\"> </span>mon<span class=\"_ _1\"></span>eta <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>un'economia <span class=\"_ _b\"> </span><span class=\"ff1b\">iper</span>inflazi<span class=\"_ _1\"></span>onata, <span class=\"_ _b\"> </span>applicano <span class=\"_ _11\"> </span>le disposizioni <span class=\"_ _f\"></span>dello <span class=\"_ _a\"></span>IAS <span class=\"_ _a\"></span>29 <span class=\"_ _a\"></span>ai <span class=\"_ _a\"></span>fini <span class=\"_ _a\"></span>della <span class=\"_ _a\"></span>predisposizione <span class=\"_ _f\"></span>dei <span class=\"_ _a\"></span>propri <span class=\"_ _a\"></span>bilanci<span class=\"_ _0\"></span>. <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>tal <span class=\"_ _a\"></span>caso <span class=\"_ _10\"></span>i <span class=\"_ _f\"></span>costi <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>i <span class=\"_ _10\"></span>ricavi <span class=\"_ _f\"></span>sono <span class=\"_ _a\"></span>stati convertiti <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>cambio <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>essere <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _2\"></span><span class=\"ff1a\">chiusura <span class=\"_ _0\"></span>dell\u2019esercizio</span>; <span class=\"_ _0\"></span>tutte <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>voci <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>conto <span class=\"_ _2\"></span>economico <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>state rideterminat<span class=\"ff1a\">e <span class=\"_ _0\"></span>applicando <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>variazione <span class=\"_ _2\"></span>dell\u2019indice <span class=\"_ _0\"></span>generale <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>prezzi <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>consumo, <span class=\"_ _0\"></span>intervenuta <span class=\"_ _0\"></span>dalla <span class=\"_ _2\"></span>data <span class=\"_ _0\"></span>nella </span>quale i <span class=\"_ _0\"></span>proventi e <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>costi sono <span class=\"_ _0\"></span>stati registrati inizialmente nel <span class=\"_ _0\"></span>bilancio, fino alla <span class=\"_ _0\"></span>data di <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>dello stesso.<span class=\"_ _1\"></span> Relativament<span class=\"_ _1\"></span>e <span class=\"_ _10\"></span>alla <span class=\"_ _10\"></span>situazio<span class=\"_ _1\"></span>ne <span class=\"_ _10\"></span>patrimoniale-fina<span class=\"_ _1\"></span>nziaria, <span class=\"_ _10\"></span>gli <span class=\"_ _a\"></span>e<span class=\"_ _0\"></span>lementi<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>monetari <span class=\"_ _a\"></span>non <span class=\"_ _10\"></span>sono <span class=\"_ _10\"></span>stati <span class=\"_ _a\"></span>rideterminati <span class=\"_ _10\"></span>in<span class=\"_ _1\"></span> quanto <span class=\"_ _a\"></span>gi\u00e0 <span class=\"_ _f\"></span>espressi <span class=\"_ _f\"></span>nell\u2019unit\u00e0 <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>misura <span class=\"_ _a\"></span>corrente <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>data <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>chiusura <span class=\"_ _f\"></span>del <span class=\"_ _a\"></span>period<span class=\"_ _1\"></span>o; <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _a\"></span>non monetarie <span class=\"_\"> </span>sono <span class=\"_ _9\"> </span>state<span class=\"_ _1\"></span> <span class=\"_\"> </span>invece <span class=\"_\"> </span>rivalutate <span class=\"_ _b\"> </span>per <span class=\"_ _c\"> </span>riflett<span class=\"_ _1\"></span>ere <span class=\"_\"> </span>la <span class=\"_\"> </span>perdita <span class=\"_\"> </span>di <span class=\"_\"> </span>p<span class=\"ff1a\">otere <span class=\"_\"> </span>d\u2019acquisto<span class=\"_ _1\"></span> <span class=\"_\"> </span>della <span class=\"_\"> </span>moneta <span class=\"_\"> </span>loca<span class=\"_ _4\"></span>le </span>intervenuta<span class=\"_ _1\"></span> dall<span class=\"_ _1\"></span>a dat<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span>lla <span class=\"_ _4\"></span>quale l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _4\"></span>e passi<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _1\"></span>sono <span class=\"_ _4\"></span>state iniz<span class=\"_ _1\"></span>ialmente <span class=\"_ _4\"></span>iscritte, <span class=\"_ _1\"></span>alla <span class=\"_ _4\"></span>chiusura <span class=\"_ _1\"></span>del <span class=\"_ _4\"></span>periodo. 3.19 Attivit\u00e0 non corr<span class=\"_ _1\"></span>enti destinate all<span class=\"_ _1\"></span>a vendita e attivit\u00e0<span class=\"_ _4\"></span> op<span class=\"_ _0\"></span>erative cessate<span class=\"fs6\"> </span>Le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _10\"></span>non <span class=\"_ _a\"></span>correnti <span class=\"_ _a\"></span>(e <span class=\"_ _a\"></span>i <span class=\"_ _10\"></span>gruppi <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>in <span class=\"_ _a\"></span>dismissione) <span class=\"_ _f\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _a\"></span>classificate <span class=\"_ _a\"></span>come <span class=\"_ _a\"></span>detenute <span class=\"_ _a\"></span>per <span class=\"_ _10\"></span>la <span class=\"_ _a\"></span>vendita<span class=\"_ _1\"></span> quando <span class=\"_ _10\"></span>si <span class=\"_ _a\"></span>prevede <span class=\"_ _10\"></span>che <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>l<span class=\"_ _1\"></span>oro <span class=\"_ _10\"></span>valore <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>ca<span class=\"_ _1\"></span>rico <span class=\"_ _10\"></span>sar\u00e0 <span class=\"_ _10\"></span>recupe<span class=\"_ _1\"></span>rato <span class=\"_ _10\"></span>median<span class=\"ff1a\">te <span class=\"_ _10\"></span>un\u2019operazion<span class=\"_ _1\"></span>e <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>cessione <span class=\"_ _a\"></span>anzich\u00e9 </span>attraverso il loro <span class=\"_ _1\"></span>uso continuat<span class=\"_ _1\"></span>ivo.<span class=\"fs6\"> </span>Le attivit\u00e0 desti<span class=\"_ _1\"></span>nate a cessare <span class=\"_ _1\"></span>vengono rilevat<span class=\"_ _1\"></span>e come tal<span class=\"_ _1\"></span>i al manifestar<span class=\"_ _1\"></span>si del primo dei <span class=\"_ _1\"></span>seguenti eventi:<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">la stipula di <span class=\"_ _1\"></span>un accordo vinc<span class=\"_ _1\"></span>olante di vendit<span class=\"_ _1\"></span>a;<span class=\"fs6\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">l\u2019approvazion<span class=\"_ _1\"></span>e e l\u2019annuncio<span class=\"_ _1\"></span> <span class=\"ff19\">da parte del Consiglio <span class=\"_ _1\"></span>di Amministraz<span class=\"_ _1\"></span>ione di un pia<span class=\"_ _1\"></span>no formale di dis<span class=\"_ _1\"></span>missione.<span class=\"fs6\"> </span></span></span></span>Ai fini della loro cor<span class=\"_ _1\"></span>retta val<span class=\"_ _1\"></span>utazione, inoltr<span class=\"_ _1\"></span>e, le attivit\u00e0 de<span class=\"_ _1\"></span>vono essere: <span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">immediatamente<span class=\"_ _1\"></span> disponibil<span class=\"_ _1\"></span>i per la vendita<span class=\"_ _1\"></span> nelle loro at<span class=\"_ _1\"></span>tuali condizioni;<span class=\"fs6\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">soggette ai nor<span class=\"_ _1\"></span>mali termini di v<span class=\"_ _1\"></span>endita per attivit\u00e0<span class=\"_ _1\"></span> simili;<span class=\"fs6\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">la vendita de<span class=\"_ _1\"></span>ve essere alta<span class=\"_ _4\"></span>mente<span class=\"_ _0\"></span> probabil<span class=\"_ _1\"></span>e e contempla<span class=\"_ _1\"></span>ta entro un anno.<span class=\"fs6\"> </span></span></span>Le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _10\"></span>non <span class=\"_ _a\"></span>correnti <span class=\"_ _a\"></span>(e <span class=\"_ _a\"></span>i <span class=\"_ _10\"></span>gruppi <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>in <span class=\"_ _a\"></span>dismissione) <span class=\"_ _a\"></span>classificat<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>come <span class=\"_ _a\"></span>detenute <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _10\"></span>vendita <span class=\"_ _f\"></span>sono valutate <span class=\"_ _4\"></span>al <span class=\"_ _1\"></span>minore <span class=\"_ _4\"></span>tra i<span class=\"_ _1\"></span>l <span class=\"_ _4\"></span>loro <span class=\"_ _1\"></span>precedente <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>di carico<span class=\"_ _4\"></span> e <span class=\"_ _4\"></span>il val<span class=\"_ _1\"></span>ore <span class=\"_ _4\"></span>equo a<span class=\"_ _1\"></span>l <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>costi <span class=\"_ _1\"></span>attribuibili <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>vendita.<span class=\"fs6\"> </span>Un\u2019attivit\u00e0 <span class=\"_ _4\"></span>operativa c<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ssata<span class=\"_ _1\"></span> \u00e8 <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span><span class=\"ff19\">a </span>comp<span class=\"_ _4\"></span>onente di <span class=\"_ _1\"></span>un\u2019enti<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>che \u00e8 <span class=\"_ _4\"></span>stat<span class=\"ff19\">a dism<span class=\"_ _1\"></span>essa o<span class=\"_ _1\"></span> cl<span class=\"_ _1\"></span>assificata <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>possedut<span class=\"_ _1\"></span>o </span>per <span class=\"_ _f\"></span>la <span class=\"_ _2\"></span>vendita, <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>(i) <span class=\"_ _f\"></span>rappresenta <span class=\"_ _2\"></span>un <span class=\"_ _f\"></span>importante <span class=\"_ _2\"></span>ramo <span class=\"_ _2\"></span>autonomo <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _2\"></span>o <span class=\"_ _f\"></span>area <span class=\"_ _f\"></span>geografica <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>attivit\u00e0; <span class=\"_ _a\"></span>(ii) <span class=\"_ _2\"></span>fa parte di <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>unico <span class=\"_ _0\"></span>program<span class=\"_ _1\"></span>ma <span class=\"_ _0\"></span>coordinato di <span class=\"_ _0\"></span>dismissione di un <span class=\"_ _0\"></span>importante ramo <span class=\"_ _0\"></span>autonomo di <span class=\"_ _0\"></span>attivit\u00e0 o <span class=\"_ _0\"></span>un\u2019area geografica di atti<span class=\"_ _1\"></span>vit\u00e0 o iii) \u00e8 <span class=\"_ _4\"></span>una controllata acquisita esclusivame<span class=\"_ _1\"></span>nte in funzion<span class=\"_ _1\"></span>e di una riv<span class=\"_ _1\"></span>endita. <span class=\"fs6\"> </span>I <span class=\"_ _10\"> </span>risultati <span class=\"_ _10\"></span>delle <span class=\"_ _10\"> </span>attivit\u00e0 <span class=\"_ _10\"></span>operative <span class=\"_ _10\"> </span>cessate <span class=\"_ _10\"></span>(o <span class=\"_ _10\"></span>in <span class=\"_ _10\"> </span>corso <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>dismissione) <span class=\"_ _a\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>esposti<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>se<span class=\"_ _0\"></span>paratament<span class=\"_ _1\"></span>e <span class=\"_ _10\"></span>nel <span class=\"_ _10\"> </span>Conto economico. <span class=\"_ _10\"></span>In <span class=\"_ _10\"></span>conformit\u00e0 <span class=\"_ _a\"></span>al <span class=\"_ _11\"> </span>paragrafo <span class=\"_ _10\"></span>34 <span class=\"_ _10\"></span>dell\u2019IFRS <span class=\"_ _10\"></span>5 <span class=\"_ _10\"></span>\u201cAttivit\u00e0 <span class=\"_ _10\"></span>non <span class=\"_ _10\"></span>correnti <span class=\"_ _10\"></span>destinate <span class=\"_ _10\"></span>alla <span class=\"_ _10\"></span>vendit<span class=\"_ _0\"></span><span class=\"ff19\">a <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>attivit\u00e0 </span>operative cessa<span class=\"_ _1\"></span>te\u201d il conto <span class=\"_ _1\"></span>economico compa<span class=\"_ _1\"></span>rativo \u00e8 ri<span class=\"_ _1\"></span>presentato secondo<span class=\"_ _1\"></span> le medesi<span class=\"_ _1\"></span>me ipotesi.<span class=\"ff19\"> </span>Attivit\u00e0 non correnti da<span class=\"_ _1\"></span> abbandonare<span class=\"fs6\"> </span>Un\u2019attivit\u00e0 <span class=\"_ _0\"></span>non <span class=\"_ _f\"></span>corrent<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>definita<span class=\"ff19\"> <span class=\"_ _f\"></span>da <span class=\"_ _2\"></span>abbandonare, <span class=\"_ _0\"></span>secondo <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>paragrafo <span class=\"_ _f\"></span></span>13 <span class=\"_ _2\"></span>dell\u2019IFRS <span class=\"_ _0\"></span>5, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>ssa <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>destinata<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>a non <span class=\"_ _0\"></span>essere <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _0\"></span>utilizzata. <span class=\"_ _0\"></span>Il <span class=\"_ _2\"></span>suo <span class=\"_ _2\"></span>valore <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>sar\u00e0 <span class=\"_ _0\"></span>mai <span class=\"_ _2\"></span>recuperato <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>mezzo <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>una <span class=\"_ _0\"></span>vendita, <span class=\"_ _0\"></span>bens<span class=\"_ _0\"></span>\u00ec <span class=\"_ _0\"></span>con l\u2019uso continuat<span class=\"_ _1\"></span>ivo dell\u2019atti<span class=\"_ _1\"></span>vit\u00e0 stessa fino ad <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>saurimento della<span class=\"_ _1\"></span> sua utilizza<span class=\"_ _1\"></span>zione (rott<span class=\"_ _1\"></span>amazione). <span class=\"ff19 fs6\"> </span>Tuttavia, <span class=\"ff1a\">se l\u2019attivit\u00e0<span class=\"_ _1\"></span> da abba<span class=\"_ _1\"></span>ndonare costi<span class=\"ff19\">tuisce (i) un i<span class=\"_ _4\"></span>mpor<span class=\"_ _0\"></span>tante ramo aut<span class=\"_ _4\"></span>onomo di attivit\u00e0 o area geogra<span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>ica </span></span>di <span class=\"_ _0\"></span>attivit\u00e0 o <span class=\"_ _2\"></span>(ii) <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>controllata acquisita <span class=\"_ _0\"></span>esclusivamente in <span class=\"_ _0\"></span>funzione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>rivendita, <span class=\"_ _0\"></span>essa <span class=\"_ _0\"></span>deve e<span class=\"_ _0\"></span>ssere <span class=\"_ _0\"></span>rilevata<span class=\"_ _1\"></span> come attivit\u00e0 op<span class=\"_ _1\"></span>erativa ces<span class=\"_ _1\"></span>sata.<span class=\"fs6\"> </span>La <span class=\"_ _11\"> </span>rilevazione <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>tali <span class=\"_ _b\"> </span>attivit\u00e0 <span class=\"_ _11\"> </span>come <span class=\"_ _11\"> </span>attivit\u00e0 <span class=\"_ _b\"> </span>operative <span class=\"_ _10\"> </span>cessate <span class=\"_ _11\"> </span>deve <span class=\"_ _b\"> </span>avvenire <span class=\"_ _11\"> </span>nella<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>data <span class=\"_ _b\"> </span>in <span class=\"_ _11\"> </span>cui <span class=\"_ _11\"> </span>esse <span class=\"_ _11\"> </span>vengono effettivament<span class=\"_ _1\"></span>e <span class=\"_ _c\"> </span>abbandona<span class=\"_ _4\"></span>te. <span class=\"_ _c\"> </span>Esse, <span class=\"_ _c\"> </span>infatti<span class=\"_ _1\"></span>, <span class=\"_\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_\"> </span>considerate <span class=\"_\"> </span>possedute <span class=\"_\"> </span>e <span class=\"_\"> </span>utilizzate <span class=\"_\"> </span>fino <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>che <span class=\"_\"> </span>non <span class=\"_\"> </span>s<span class=\"_ _0\"></span>iano<span class=\"_ _1\"></span> effettivament<span class=\"_ _1\"></span>e dismesse. 3.20 <span class=\"ff1b\">Impairment Test<span class=\"_ _1\"></span><span class=\"ff19 fs6\"> </span></span>Alla <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>rendicontazione<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>presente <span class=\"_ _4\"></span>Bilancio <span class=\"_ _4\"></span>consoli<span class=\"_ _1\"></span>dato <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>stata <span class=\"_ _4\"></span>verificata <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>recuperabilit\u00e0<span class=\"_ _4\"></span> d<span class=\"_ _1\"></span>egli <span class=\"_ _4\"></span>avviamenti<span class=\"_ _1\"></span> e delle partecipaz<span class=\"_ _1\"></span>ioni in base all<span class=\"_ _1\"></span>o IAS 36 e dell<span class=\"_ _1\"></span>e attivit\u00e0 finanzia<span class=\"_ _1\"></span>rie ai sensi d<span class=\"_ _1\"></span>ell\u2019IFRS 9.<span class=\"ff19 fs6\"> </span>Gli <span class=\"ff1b\">impairment test</span> <span class=\"_ _1\"></span>sono stati<span class=\"_ _1\"></span> svolti tenendo conto:<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">delle <span class=\"_ _11\"> </span>procedure <span class=\"_ _11\"> </span>adottate <span class=\"_ _10\"> </span>dal <span class=\"_ _b\"> </span>Gruppo, <span class=\"_ _11\"> </span>approvate <span class=\"_ _11\"> </span>anche <span class=\"_ _11\"> </span>ai <span class=\"_ _11\"> </span>sensi <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>quanto <span class=\"_ _11\"> </span>disciplinato <span class=\"_ _11\"> </span>dal <span class=\"_ _b\"> </span>documento<span class=\"_ _1\"></span> </span></span>congiunto Banca di Ital<span class=\"_ _1\"></span>ia <span class=\"ff1a\">\u2013</span> Consob e Isvap n\u00b0 <span class=\"ff1a\">4 del 3 marzo 2010<span class=\"_ _1\"></span>, basate tra l\u2019altro<span class=\"_ _4\"></span>:<span class=\"_ _0\"></span><span class=\"ff19\"> (i) sui principi contabili </span></span>internazionali<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>riferimento; <span class=\"_ _10\"></span>(ii) <span class=\"_ _10\"></span>sugli <span class=\"_ _a\"></span>indirizzi <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>raccomandazioni <span class=\"_ _a\"></span>fornite <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>materia <span class=\"_ _10\"></span>dalle <span class=\"_ _10\"> </span>autorit\u00e0 <span class=\"_ _a\"></span>di vigilanza dei m<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rcati; e (iii) sulle <span class=\"ff1b\">best pr<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ctice<span class=\"ff19\"> valutati<span class=\"_ _1\"></span>ve;<span class=\"fs6\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">delle <span class=\"_\"> </span>informazioni <span class=\"_\"> </span>econo<span class=\"_ _1\"></span>miche <span class=\"_\"> </span>finanziarie <span class=\"_\"> </span>di <span class=\"_\"> </span>consunti<span class=\"_ _1\"></span>vo <span class=\"_\"> </span>e <span class=\"_\"> </span>previsionali <span class=\"_\"> </span>(<span class=\"_ _0\"></span><span class=\"ff1b\">budget</span> <span class=\"_\"> </span>2023) <span class=\"_\"> </span>predisposti <span class=\"_\"> </span>dal<span class=\"_ _1\"></span> </span></span>management<span class=\"ff19\"> dell<span class=\"_ _1\"></span>e <span class=\"ff1b\">reporting entity<span class=\"_ _4\"></span><span class=\"ff19\">.<span class=\"fs6\"> </span></span></span></span>Si <span class=\"_ _a\"></span>precisa, <span class=\"_ _f\"></span>infine, <span class=\"_ _f\"></span>che <span class=\"_ _a\"></span>la <span class=\"_ _f\"></span>Dire<span class=\"_ _0\"></span>zione <span class=\"_ _f\"></span>Aziendale <span class=\"_ _f\"></span>si <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>avvalsa, <span class=\"_ _f\"></span>come <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>consu<span class=\"_ _1\"></span>eto, <span class=\"_ _a\"></span>della <span class=\"_ _f\"></span>consulenza <span class=\"_ _f\"></span>specifica <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>un network<span class=\"ff19\"> di levatu<span class=\"_ _1\"></span>ra internazi<span class=\"_ _1\"></span>onale per la redazi<span class=\"_ _1\"></span>one degli <span class=\"ff1b\">Impairment <span class=\"_ _1\"></span>Test<span class=\"ff19\">.<span class=\"fs6\"> </span></span></span></span>Capitalizzazione di m<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rcato inferiore al Patrimonio n<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>tto<span class=\"fs6\"> </span>Tenuto conto che la <span class=\"ff1b\">market<span class=\"_ _1\"></span> capitalization<span class=\"ff19\"> <span class=\"ff1a\">di Webuild S.<span class=\"_ _1\"></span>p.A. (\u20ac 1.376,1 milioni) ris<span class=\"_ _1\"></span>ulta al<span class=\"_ _1\"></span>la data del 31 dicembre </span></span></span>2022 <span class=\"_ _0\"></span>inferiore al patrimonio ne<span class=\"_ _0\"></span>tto di <span class=\"_ _0\"></span>Gruppo (\u20ac <span class=\"_ _0\"></span>1.578,7 milioni) <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Direzione Aziendale ha <span class=\"_ _0\"></span>ritenuto opportuno, verificare <span class=\"_ _1\"></span>se ci<span class=\"_ _1\"></span>\u00f2 costi<span class=\"_ _1\"></span>tuisse <span class=\"_ _4\"></span>un indicatore <span class=\"_ _4\"></span>d\u2019<span class=\"_ _0\"></span>impair<span class=\"_ _1\"></span>ment. <span class=\"_ _1\"></span>A tal<span class=\"_ _4\"></span> proposit<span class=\"ff19\">o si <span class=\"_ _1\"></span>fa pr<span class=\"_ _1\"></span>esente c<span class=\"_ _4\"></span>he la quota<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span>di bo<span class=\"_ _4\"></span>rsa </span>della Capogrup<span class=\"_ _1\"></span>po ha risenti<span class=\"_ _1\"></span>to nel corso dell\u2019<span class=\"_ _1\"></span>esercizio, al<span class=\"_ _1\"></span> pari di altri operat<span class=\"_ _1\"></span>ori del settor<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>, di fattori <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>sogeni che<span class=\"_ _1\"></span> hanno <span class=\"_ _0\"></span>penalizzato <span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>mercati <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Italia <span class=\"_ _0\"></span>ed <span class=\"_ _2\"></span>all\u2019estero <span class=\"_ _0\"></span>riconducibili <span class=\"_ _0\"></span>principalment<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span><span class=\"ff19\">lla <span class=\"_ _2\"></span>politica <span class=\"_ _0\"></span>monetaria </span>internazionale, al<span class=\"_ _1\"></span>la crescita <span class=\"_ _1\"></span>dell'inflazi<span class=\"_ _1\"></span>one ed <span class=\"ls8\">all<span class=\"lsa\">e </span></span>incertezze collegate<span class=\"_ _1\"></span> alla guerra tra<span class=\"_ _1\"></span> Russia e Ucraina. <span class=\"fs6\"> </span>Stante <span class=\"_ _c\"> </span>quanto <span class=\"_\"> </span>rappresentato <span class=\"_\"> </span>e <span class=\"_ _d\"> </span>considerato<span class=\"_ _4\"></span> <span class=\"_ _d\"> </span>altres\u00ec <span class=\"_\"> </span>che, <span class=\"_ _d\"> </span>alla <span class=\"_\"> </span>data <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>presentazione <span class=\"_\"> </span>del <span class=\"_ _c\"> </span>presente <span class=\"_\"> </span>bilancio consolidato, <span class=\"_ _2\"></span>la <span class=\"_ _f\"></span>capitalizza<span class=\"_ _1\"></span>zione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>mercato <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>S<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _2\"></span>si <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>attestata <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>livelli <span class=\"_ _2\"></span>superiori <span class=\"_ _2\"></span>al <span class=\"_ _f\"></span>Patrimonio <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>di Gruppo si \u00e8 rit<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nuto non su<span class=\"_ _1\"></span>ssistere al rigua<span class=\"_ _1\"></span>rdo indicatori d\u2019<span class=\"ff1b\">impairme<span class=\"_ _1\"></span>nt<span class=\"ff19\">.<span class=\"fs6\"> </span></span></span>Immobili, impianti <span class=\"_ _1\"></span>e macchinari, Attivit\u00e0 immat<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>riali <span class=\"lsa\">e </span>Partecipazioni<span class=\"_ _4\"></span><span class=\"fs6\"> </span>Qualora e<span class=\"_ _1\"></span>sista l\u2019indica<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span>che possa <span class=\"_ _1\"></span>manifestar<span class=\"_ _1\"></span>si una <span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>rdita <span class=\"_ _1\"></span>di valore <span class=\"ff19\">degli Imm<span class=\"_ _1\"></span>obili, impianti<span class=\"_ _1\"></span> e <span class=\"_ _1\"></span>macchinari <span class=\"_ _1\"></span>e </span>delle <span class=\"_ _17\"> </span>Attivit\u00e0 <span class=\"_ _14\"> </span><span class=\"ff1a\">immateriali<span class=\"_ _1\"></span>, <span class=\"_ _17\"> </span>occorre <span class=\"_ _14\"> </span>stimare <span class=\"_ _17\"> </span>il <span class=\"_ _14\"> </span>valore <span class=\"_ _17\"> </span>recuperabile <span class=\"_ _17\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>de<span class=\"_ _0\"></span>terminar<span class=\"_ _1\"></span>e <span class=\"_ _14\"> </span>l\u2019entit<span class=\"_ _1\"></span>\u00e0 </span>dell\u2019eventuale <span class=\"_ _c\"> </span>svalutazione <span class=\"_ _d\"> </span>dell\u2019att<span class=\"ff19\">ivit\u00e0 <span class=\"_ _c\"> </span>stessa. <span class=\"_ _d\"> </span>Per <span class=\"_ _d\"> </span>quanto <span class=\"_ _d\"> </span>attiene <span class=\"_ _d\"> </span>gli <span class=\"_ _c\"> </span>avv<span class=\"_ _0\"></span>iamenti, <span class=\"_ _d\"> </span>tale <span class=\"_ _c\"> </span>valutazione <span class=\"_ _d\"> </span>viene </span>effettuata almeno an<span class=\"_ _4\"></span>nualmente.<span class=\"fs6\"> </span>Il valore <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>cuperabil<span class=\"_ _1\"></span>e di u<span class=\"_ _1\"></span>n\u2019attivit\u00e0 <span class=\"_ _4\"></span>\u00e8<span class=\"_ _0\"></span> il <span class=\"_ _1\"></span>maggiore tra <span class=\"_ _4\"></span>il valore corr<span class=\"_ _1\"></span>ente (<span class=\"ff1b\">fair value<span class=\"ff19\">) a<span class=\"_ _4\"></span>l netto dei co<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ti di <span class=\"_ _1\"></span>vendita <span class=\"_ _1\"></span>e il </span></span>suo valore d\u2019uso<span class=\"_ _1\"></span>. <span class=\"ff19 fs6\"> </span>Il <span class=\"_ _1\"></span><span class=\"ff1b\">fair <span class=\"_ _4\"></span>value<span class=\"ff19\">, i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>assenza <span class=\"_ _3\"></span>di un<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>accordo <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>vendita <span class=\"_ _4\"></span>vincolante, <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>timato <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>base d<span class=\"_ _1\"></span>ei <span class=\"_ _4\"></span>valori es<span class=\"_ _1\"></span>pressi <span class=\"_ _4\"></span>da u<span class=\"_ _1\"></span>n <span class=\"_ _4\"></span>mercato </span></span>attivo, da transazioni rec<span class=\"_ _1\"></span>enti ovvero sulla base delle<span class=\"_ _1\"></span> migliori informazioni dispo<span class=\"_ _1\"></span>nibili<span class=\"_ _1\"></span> per riflettere l\u2019ammontar<span class=\"_ _1\"></span>e che l\u2019Impresa potre<span class=\"_ _1\"></span>bbe ottener<span class=\"ff19\">e dal<span class=\"_ _1\"></span>la vendita del b<span class=\"_ _1\"></span>ene.<span class=\"fs6\"> </span></span>Il <span class=\"_ _10\"></span>valore <span class=\"_ _a\"></span>d\u2019uso <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>determin<span class=\"_ _1\"></span>ato <span class=\"_ _10\"></span>attuali<span class=\"_ _1\"></span>zzando <span class=\"_ _10\"></span>i <span class=\"_ _a\"></span>flussi <span class=\"_ _10\"> </span>di <span class=\"_ _10\"></span>cassa <span class=\"_ _a\"></span>attesi <span class=\"_ _10\"></span>derivanti <span class=\"_ _a\"></span>dall\u2019uso <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>bene<span class=\"_ _1\"></span>, <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>netto <span class=\"_ _a\"></span>delle imposte e, <span class=\"_ _1\"></span>se ragio<span class=\"_ _1\"></span>nevolmente d<span class=\"_ _1\"></span>eterminabil<span class=\"_ _1\"></span>i, dalla <span class=\"_ _1\"></span>sua cessione <span class=\"_ _1\"></span>al termine <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>lla su<span class=\"_ _1\"></span>a vita <span class=\"_ _4\"></span>utile. L\u2019attualizzazion<span class=\"_ _4\"></span>e \u00e8 <span class=\"_ _0\"></span><span class=\"ls0\">effettuata <span class=\"_ _0\"></span>applicando <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>tasso <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>sconto, <span class=\"_ _0\"></span>dopo <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>imposte, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>riflette <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aluta<span class=\"_ _1\"></span>zioni <span class=\"_ _0\"></span>correnti <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>mercato <span class=\"_ _0\"></span>del </span>valore temporale <span class=\"_ _1\"></span>del denaro e d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>i rischi speci<span class=\"_ _1\"></span>fici dell\u2019a<span class=\"_ _1\"></span>ttivit\u00e0.<span class=\"ff19 fs6\"> </span>La <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alutazion<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _f\"></span>effettuata<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>per <span class=\"_ _f\"></span>singola <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>per <span class=\"_ _f\"></span>il <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _2\"></span>piccolo <span class=\"_ _f\"></span>insieme <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>dentificabile <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>che <span class=\"_ _f\"></span>genera flussi <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>cassa <span class=\"_ _a\"></span>in <span class=\"_ _10\"></span>entrata <span class=\"_ _a\"></span>autonomi <span class=\"_ _10\"></span>derivanti <span class=\"_ _a\"></span>dall\u2019utilizzo <span class=\"_ _10\"></span>continuativo <span class=\"_ _a\"></span>(<span class=\"_ _0\"></span><span class=\"ff1b\">cash <span class=\"_ _10\"> </span>generating <span class=\"_ _a\"></span>unit<span class=\"ff19\">). <span class=\"_ _10\"> </span>Una <span class=\"_ _10\"></span>perdita <span class=\"_ _a\"></span>di </span></span>valore <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _f\"></span>iscritta <span class=\"_ _2\"></span>se <span class=\"_ _f\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>re<span class=\"_ _0\"></span>cuperabile <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>inferiore <span class=\"_ _f\"></span>al <span class=\"_ _2\"></span>valore <span class=\"_ _f\"></span>contabile. <span class=\"_ _2\"></span>Quando <span class=\"_ _2\"></span>vengono <span class=\"_ _2\"></span>meno <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>motivi <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>elle svalutazioni<span class=\"_ _1\"></span> eff<span class=\"_ _1\"></span>ettuate, <span class=\"_ _4\"></span>le at<span class=\"_ _4\"></span>tivit\u00e0, ad <span class=\"_ _4\"></span>eccezione <span class=\"_ _1\"></span>dell\u2019avvi<span class=\"_ _1\"></span>amento, <span class=\"_ _4\"></span>sono rivaluta<span class=\"_ _1\"></span>te <span class=\"_ _4\"></span>e la <span class=\"_ _4\"></span>rettifica <span class=\"_ _4\"></span>\u00e8 imputata<span class=\"_ _1\"></span> a<span class=\"_ _4\"></span> conto economico <span class=\"_\"> </span>come <span class=\"_ _c\"> </span>rivalutazione <span class=\"_\"> </span>(ripristino <span class=\"_\"> </span>di <span class=\"_\"> </span>v<span class=\"_ _0\"></span>alore). <span class=\"_\"> </span>La <span class=\"_ _c\"> </span>rivalutazion<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_\"> </span>effettuata <span class=\"_\"> </span>al <span class=\"_ _c\"> </span>minore <span class=\"_ _c\"> </span>tra <span class=\"_\"> </span>il <span class=\"_ _c\"> </span>valore recuperabile <span class=\"_ _4\"></span>e il <span class=\"_ _4\"></span>valore di <span class=\"_ _4\"></span>iscrizione al<span class=\"_ _1\"></span> lo<span class=\"_ _4\"></span>rd<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>delle svalut<span class=\"_ _1\"></span>azioni <span class=\"_ _4\"></span>precedentemente <span class=\"_ _1\"></span>effettuate<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span> ridotto <span class=\"_ _4\"></span>delle <span class=\"_ _1\"></span>quote<span class=\"_ _1\"></span> di ammortamento c<span class=\"_ _1\"></span>he sarebbero sta<span class=\"_ _1\"></span>te stanziate <span class=\"_ _1\"></span>qualora non si <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>osse proced<span class=\"_ _1\"></span>uto alla<span class=\"_ _1\"></span> svalutazione.<span class=\"fs6\"> </span>Attivit\u00e0 Finanziarie<span class=\"fs6\"> </span>La <span class=\"_ _a\"></span>valutazione <span class=\"_ _f\"></span>della <span class=\"_ _a\"></span>recuperabilit\u00e0 <span class=\"_ _f\"></span>delle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _f\"></span>al <span class=\"_ _a\"></span>costo <span class=\"_ _a\"></span>ammortizzato <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _a\"></span>effettuata <span class=\"_ _a\"></span>sulla <span class=\"_ _f\"></span>base <span class=\"_ _a\"></span>del cosiddetto <span class=\"_ _1\"></span>\u201cexpected <span class=\"_ _4\"></span>credit loss <span class=\"_ _4\"></span>model\u201d, ovvero <span class=\"_ _4\"></span>considerando l<span class=\"_ _1\"></span>\u2019impatto <span class=\"_ _1\"></span>dei cam<span class=\"_ _1\"></span>biamenti<span class=\"_ _1\"></span> dei <span class=\"_ _4\"></span>fattori economic<span class=\"_ _4\"></span>i, anche futuri, sull<span class=\"_ _1\"></span>e perdite a<span class=\"_ _1\"></span>ttese su credi<span class=\"_ _1\"></span>ti, ponderat<span class=\"_ _1\"></span>e in base alle p<span class=\"_ _1\"></span>robabilit\u00e0 di accadimento.<span class=\"fs6\"> </span>Nel <span class=\"_ _f\"></span>caso <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>inanziarie<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>deteriorate <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span><span class=\"ff1b\">c<span class=\"_ _0\"></span>redit <span class=\"_ _f\"></span>impaire<span class=\"_ _1\"></span>d<span class=\"ff19\">) <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>state <span class=\"_ _f\"></span>effettuate <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _2\"></span>sv<span class=\"_ _0\"></span>alutazioni<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>analitiche </span></span>tenendo <span class=\"_ _0\"></span>conto dei <span class=\"_ _0\"></span>parametri <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>volta <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>volta <span class=\"_ _0\"></span>individua<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>riportati ne<span class=\"_ _0\"></span>lle note <span class=\"_ _0\"></span>esplicative de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>presente <span class=\"_ _2\"></span>Bilancio consolidat<span class=\"ls47\">o.</span><span class=\"fs6\"> </span>Si <span class=\"_ _0\"></span>fa <span class=\"_ _0\"></span>presente <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>ultimo <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>ris<span class=\"_ _0\"></span>chio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cre<span class=\"_ _0\"></span>dito <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _0\"></span>Webuild \u00e8 <span class=\"_ _2\"></span>rappresentato dalle <span class=\"_ _0\"></span>potenziali <span class=\"_ _0\"></span>perdite derivanti <span class=\"_ _2\"></span>dal <span class=\"_ _f\"></span>mancato <span class=\"_ _2\"></span>adempimento <span class=\"_ _2\"></span>delle <span class=\"_ _f\"></span>obbligazi<span class=\"_ _1\"></span>oni <span class=\"_ _f\"></span>assunte <span class=\"_ _2\"></span>dai <span class=\"_ _f\"></span>committenti<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>che <span class=\"_ _f\"></span>nella <span class=\"_ _f\"></span>quasi <span class=\"_ _2\"></span>totalit\u00e0 <span class=\"_ _2\"></span>sono riconducibili a stati<span class=\"_ _4\"></span> s<span class=\"_ _0\"></span>ovrani <span class=\"_ _1\"></span>o enti governativi. 4. Modifiche dei criteri contabili Principi <span class=\"_ _b\"> </span>contabili<span class=\"ls3\">, <span class=\"_ _b\"> </span></span>emendamenti <span class=\"_ _b\"> </span>e <span class=\"_\"> </span>inte<span class=\"_ _1\"></span>rpretazioni <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>nuova <span class=\"_ _b\"> </span>emissione <span class=\"_ _b\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>omologati <span class=\"_ _b\"> </span>aventi <span class=\"_\"> </span>e<span class=\"_ _1\"></span>fficacia <span class=\"_ _b\"> </span>dal <span class=\"_ _b\"> </span>1\u00b0 gennaio 2022 Di<span class=\"ls0\"> <span class=\"_ _f\"></span>seguito <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>elencati <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>principi <span class=\"_ _f\"></span>contabili, <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>mendamenti <span class=\"_ _2\"></span>e <span class=\"_ _a\"></span>interpretazioni <span class=\"_ _2\"></span>pubblicati <span class=\"_ _f\"></span>dallo <span class=\"_ _f\"></span><span class=\"ff1b\">IASB</span> <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>omologati </span>dall\u2019Unione<span class=\"ff19\"> Europ<span class=\"_ _1\"></span>ea applicati a<span class=\"_ _1\"></span> partire dal <span class=\"ls6\">1\u00b0</span> genna<span class=\"_ _1\"></span>io 2022: </span>Principio/Interpr<span class=\"_ _1\"></span>etazione<span class=\"sc0\"> </span>Data entrata <span class=\"ls8\">in</span> vigore <span class=\"ff1b\">IASB</span><span class=\"sc0\"> </span>Modifiche <span class=\"ls8\">a:</span> 1\u00b0<span class=\"ls0\"> gennaio 2<span class=\"_ _1\"></span>022 </span>\u25aa<span class=\"ff21\"> <span class=\"_ _33\"> </span><span class=\"ff1b\">IFRS<span class=\"ff19\"> <span class=\"_ _1\"></span>3 <span class=\"ff1b\">Aggregazioni azien<span class=\"_ _4\"></span>dali<span class=\"ff19\">; </span></span></span></span></span>\u25aa<span class=\"ff21\"> <span class=\"_ _33\"> </span><span class=\"ff1b\">IAS<span class=\"ff19\"> <span class=\"ls6\">16<span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _0\"></span><span class=\"ff1b\">Immobili<span class=\"_ _1\"></span>, impianti e macchinari<span class=\"ff19\">;<span class=\"_ _1\"></span> </span></span></span></span></span></span></span>\u25aa<span class=\"ff21\"> <span class=\"_ _33\"> </span><span class=\"ff1b\">IAS<span class=\"ff19\"> <span class=\"ls6\">37<span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _0\"></span><span class=\"ff1b\">Accantoname<span class=\"_ _4\"></span>nti,<span class=\"_ _0\"></span> passivit\u00e0 e att<span class=\"_ _1\"></span>ivit\u00e0 </span></span></span></span></span></span>potenziali<span class=\"ff19\"> </span>Annual <span class=\"_ _34\"> </span>improvements<span class=\"ff19\"> <span class=\"_ _34\"> </span>2018-2020 <span class=\"_ _34\"> </span>emessi <span class=\"_ _13\"> </span><span class=\"ls8\">il</span> <span class=\"_ _13\"> </span><span class=\"ls6\">14<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span>maggio 2020 L\u2019adozione<span class=\"ff19\"> delle <span class=\"_ _0\"></span>modifiche introdotte <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>partire dal <span class=\"_ _0\"></span><span class=\"ls6\">1\u00b0</span> <span class=\"_ _0\"></span>gennaio 2022 <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span><span class=\"ls19\">ha</span> <span class=\"_ _0\"></span>comportato significativi <span class=\"_ _0\"></span>impatti sul </span>presente Bilancio con<span class=\"_ _1\"></span>solidato del Gr<span class=\"_ _1\"></span>uppo. Principi contabili, em<span class=\"_ _1\"></span>endamenti e interpretazi<span class=\"_ _1\"></span>oni omologati adottati<span class=\"_ _1\"></span> in via anticipata dal<span class=\"_ _1\"></span> Gruppo Il<span class=\"ls0\"> <span class=\"_ _11\"> </span>Gruppo <span class=\"_ _b\"> </span><span class=\"ls19\">ha</span> <span class=\"_ _11\"> </span>adottato <span class=\"_ _b\"> </span><span class=\"ls8\">in</span> <span class=\"_ _11\"> </span>v<span class=\"_ _0\"></span>ia <span class=\"_ _11\"> </span>anticipata <span class=\"_ _11\"> </span><span class=\"ls8\">le<span class=\"_ _0\"></span></span> <span class=\"_ _b\"> </span>Modifiche <span class=\"_ _10\"> </span><span class=\"ls8\">allo<span class=\"_ _0\"></span></span> <span class=\"_ _b\"> </span>I<span class=\"ls15\">AS</span> <span class=\"_ _11\"> </span>1 <span class=\"_ _b\"> </span><span class=\"ff1b\">Presentazione <span class=\"_ _11\"> </span>del <span class=\"_ _b\"> </span>bilancio</span> <span class=\"_ _11\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span><span class=\"ff1a ls8\">l\u2019</span><span class=\"ff1b\">IFRS <span class=\"_ _11\"> </span>Practice </span></span>Statement <span class=\"_ _f\"></span><span class=\"ls6\">2:</span> <span class=\"_ _a\"></span>Disclosure <span class=\"_ _a\"></span><span class=\"ls6f\">of</span> <span class=\"_ _a\"></span>Accounting <span class=\"_ _a\"></span>policies<span class=\"ff19\"> <span class=\"_ _f\"></span>(emesso <span class=\"_ _a\"></span><span class=\"ls8\">il</span> <span class=\"_ _a\"></span><span class=\"ls6\">12</span> <span class=\"_ _a\"></span>febbraio <span class=\"_ _a\"></span>2021 <span class=\"_ _f\"></span>e <span class=\"_ _a\"></span><span class=\"ls8\">la</span> <span class=\"_ _a\"></span>cui <span class=\"_ _a\"></span>data <span class=\"_ _a\"></span><span class=\"ls19\">di</span> <span class=\"_ _a\"></span>entrata <span class=\"_ _a\"></span><span class=\"ls8\">in</span> <span class=\"_ _a\"></span>vigore </span>prevista <span class=\"_ _0\"></span>dallo <span class=\"_ _0\"></span>IASB <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span><span class=\"ls1e\">1\u00b0</span> <span class=\"_ _2\"></span>gennaio 2023) <span class=\"_ _2\"></span>nella <span class=\"_ _0\"></span>predisposizi<span class=\"_ _1\"></span>one <span class=\"_ _2\"></span><span class=\"ff1a\">dell\u2019infor<span class=\"_ _1\"></span>mativa<span class=\"ff19\"> <span class=\"_ _0\"></span>sulle <span class=\"_ _0\"></span>Politiche <span class=\"_ _0\"></span>Contabili <span class=\"_ _0\"></span><span class=\"ls19\">di</span> <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span><span class=\"ls8\">alla</span> </span></span>nota 3 delle pres<span class=\"_ _1\"></span>enti Note espli<span class=\"_ _1\"></span>cative. Principi contabili, em<span class=\"_ _1\"></span>endamenti e interpretazioni om<span class=\"_ _4\"></span>ologati non adottati in via antici<span class=\"_ _1\"></span>pata dal Gruppo I pr<span class=\"_ _0\"></span>incipi contabili, emendament<span class=\"_ _1\"></span>i e <span class=\"_ _0\"></span>interpretazioni pubblica<span class=\"_ _1\"></span>ti dallo <span class=\"ff1b\">IASB<span class=\"_ _0\"></span></span> e <span class=\"_ _0\"></span><span class=\"ff1a\">dall\u2019<span class=\"ff1b\">International Financial Reporting<span class=\"_ _1\"></span> </span></span>Standard <span class=\"_ _1\"></span>Interpretations <span class=\"_ _1\"></span>Committee<span class=\"_ _1\"></span><span class=\"ff19\"> <span class=\"ff1a lsf\">(\u201c</span><span class=\"ff1b\">IFRS <span class=\"_ _4\"></span><span class=\"lsa\">IC<span class=\"ff1a ls3b\">\u201d)<span class=\"ff19 ls0\"> per i qu<span class=\"_ _4\"></span>ali <span class=\"ls8\">alla</span> data <span class=\"_ _1\"></span>del <span class=\"ls19\">pr</span>esente <span class=\"_ _4\"></span>documento \u00e8 sta<span class=\"_ _1\"></span>to completat<span class=\"_ _4\"></span>o </span></span></span></span></span>il<span class=\"ls0\"> processo <span class=\"ls19\">di</span> <span class=\"_ _1\"></span>omologazion<span class=\"_ _1\"></span>e <span class=\"ls19\">da</span> <span class=\"_ _1\"></span>parte degli <span class=\"_ _1\"></span>organismi co<span class=\"_ _1\"></span>mpetenti <span class=\"_ _1\"></span><span class=\"ff1a\">dell\u2019Unione<span class=\"ff19\"> Euro<span class=\"_ _1\"></span>pea sono <span class=\"_ _1\"></span>elencati <span class=\"ls19\">di<span class=\"_ _1\"></span><span class=\"ls0\"> seguito:  </span></span></span></span></span>Principio/Interpr<span class=\"_ _1\"></span>etazione<span class=\"sc0\"> </span>Data entrata <span class=\"ls8\">in</span> vigore <span class=\"ff1b\">IASB</span><span class=\"sc0\"> </span>Modifiche <span class=\"_ _0\"></span><span class=\"ls8\">allo<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span><span class=\"ff1b\">IAS</span> <span class=\"_ _2\"></span>8 <span class=\"_ _2\"></span><span class=\"ff1b\">Accounting <span class=\"_ _0\"></span>policies, <span class=\"_ _0\"></span>Changes <span class=\"_ _2\"></span><span class=\"ls1f\">in</span> </span>1\u00b0<span class=\"ls0\"> gennaio 2<span class=\"_ _1\"></span>023 </span>Accounting <span class=\"_ _2e\"> </span>Estimates <span class=\"_ _2e\"> </span>and <span class=\"_ _34\"> </span>Errors: <span class=\"_ _2e\"> </span>Def<span class=\"_ _0\"></span>inition <span class=\"_ _2e\"> </span><span class=\"ls2a\">of</span> Accounting Estimate<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span><span class=\"ff19\"> (emesso <span class=\"ls8\">il</span> <span class=\"ls6\">12</span> febbrai<span class=\"_ _1\"></span>o 2021) </span>IFRS<span class=\"ff19\"> <span class=\"_ _c\"> </span><span class=\"ls1e\">17<span class=\"_ _0\"></span></span> <span class=\"_ _c\"> </span>(Contratti <span class=\"_ _c\"> </span><span class=\"ls19\">di</span> <span class=\"_ _c\"> </span>assicurazione) <span class=\"_ _c\"> </span>emesso <span class=\"_ _c\"> </span><span class=\"ls8\">il</span> <span class=\"_ _d\"> </span><span class=\"ls76\">18</span> </span>1\u00b0<span class=\"ls0\"> gennaio 2<span class=\"_ _1\"></span>023 </span>maggio <span class=\"_ _3\"></span>2017 <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>inclusa <span class=\"_ _3\"></span><span class=\"ls8\">la<span class=\"ls0\"> <span class=\"_ _4\"></span>modifica <span class=\"_ _3\"></span><span class=\"ff1a ls8\">all\u2019<span class=\"_ _0\"></span><span class=\"ff1b ls0\">IFRS<span class=\"ff19\"> <span class=\"_ _3\"></span><span class=\"ls1e\">17<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _3\"></span>(emesso </span></span></span></span></span></span></span>il<span class=\"ls0\"> <span class=\"ls6\">25</span> giugno 2020<span class=\"_ _1\"></span>) </span>Modifica <span class=\"_ _4\"></span><span class=\"ff1a ls8\">all\u2019<span class=\"ff1b ls0\">IFRS<span class=\"ff19\"> <span class=\"_ _3\"></span><span class=\"ls6\">17<span class=\"ls0\"> <span class=\"_ _4\"></span>(Contratt<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span><span class=\"ls19\">di<span class=\"ls0\"> <span class=\"_ _3\"></span>assicurazione) <span class=\"_ _3\"></span><span class=\"ff1b\">I<span class=\"_ _0\"></span>nitial </span></span></span></span></span></span></span></span>1\u00b0<span class=\"ls0\"> gennaio 2<span class=\"_ _1\"></span>023<span class=\"sc1\"> </span></span>Application <span class=\"_\"> </span><span class=\"ls6f\">of</span> <span class=\"_\"> </span>IFRS <span class=\"_\"> </span><span class=\"ls6\">17</span> <span class=\"_\"> </span><span class=\"ls1e\">and</span> <span class=\"_\"> </span>IFRS <span class=\"_\"> </span>9 <span class=\"_\"> </span><span class=\"ff23\">\u2013</span> <span class=\"_\"> </span>Compar<span class=\"_ _1\"></span>ative Information<span class=\"ff19\"> <span class=\"lsf\">(e<span class=\"_ _1\"></span><span class=\"ls0\">messo <span class=\"ls8\">il</span> 9 dicembr<span class=\"_ _1\"></span>e 2021)<span class=\"sc1\"> </span></span></span></span>Modifiche <span class=\"_ _11\"> </span><span class=\"ls8\">allo<span class=\"_ _0\"></span></span> <span class=\"_ _b\"> </span><span class=\"ff1b\">IAS</span> <span class=\"_ _11\"> </span><span class=\"ls6\">12</span> <span class=\"_ _b\"> </span><span class=\"ff1b\">Income <span class=\"_ _b\"> </span>Taxes</span>: <span class=\"_ _11\"> </span><span class=\"ff1b\">Deferred <span class=\"_ _11\"> </span>Tax </span>1\u00b0<span class=\"ls0\"> gennaio 2<span class=\"_ _1\"></span>023 </span>related <span class=\"_ _0\"></span><span class=\"ls2c\">to<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>Assets <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>Liabiliti<span class=\"_ _4\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>arising <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Single Transaction<span class=\"ff19\"> (eme<span class=\"_ _1\"></span>sso <span class=\"ls8\">il</span> 7 maggio 2021)<span class=\"_ _1\"></span><span class=\"ff1b\"> </span></span>Con rif<span class=\"_ _1\"></span>erimento <span class=\"_ _1\"></span><span class=\"ls8\">ai<span class=\"ls0\"> principi <span class=\"_ _4\"></span>contabili <span class=\"_ _4\"></span>che entreranno <span class=\"_ _4\"></span><span class=\"ls8\">in<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _1\"></span>vigore dal<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ls6\">1\u00b0<span class=\"ls0\"> gennaio <span class=\"_ _4\"></span>2023 n<span class=\"_ _1\"></span>on sono <span class=\"_ _4\"></span>previsti <span class=\"ls8\">al</span> <span class=\"_ _4\"></span>momento </span></span></span></span></span></span>effetti significativi <span class=\"_ _1\"></span>sul bilanc<span class=\"_ _1\"></span>io consolidato del Grup<span class=\"_ _1\"></span>po. Principi contabil<span class=\"_ _1\"></span>i, emenda<span class=\"_ _1\"></span>menti e i<span class=\"_ _1\"></span>nterpretazioni pub<span class=\"_ _4\"></span>blicati per i quali<span class=\"_ _1\"></span> non <span class=\"_ _1\"></span>\u00e8 stato <span class=\"_ _1\"></span>ancora conclu<span class=\"_ _1\"></span>so il <span class=\"_ _1\"></span>processo<span class=\"_ _1\"></span> di omologazione I pr<span class=\"_ _0\"></span>incipi contabili, emendament<span class=\"_ _1\"></span>i e <span class=\"_ _0\"></span>interpretazioni pubblica<span class=\"_ _1\"></span>ti dallo <span class=\"ff1b\">IASB<span class=\"_ _0\"></span></span> e <span class=\"_ _0\"></span><span class=\"ff1a\">dall\u2019<span class=\"ff1b\">International Financial Reporting<span class=\"_ _1\"></span> </span></span>Standard <span class=\"_ _10\"> </span>Interpretations <span class=\"_ _10\"> </span>Committee<span class=\"ff19\"> <span class=\"_ _10\"></span><span class=\"ff1a ls2b\">(\u201c</span></span>IFRS <span class=\"_ _11\"> </span><span class=\"lsa\">IC<span class=\"ff1a ls3b\">\u201d)</span></span><span class=\"ff19\"> <span class=\"_ _11\"> </span>per <span class=\"_ _10\"> </span>i <span class=\"_ _11\"> </span>quali <span class=\"_ _10\"> </span><span class=\"ls8\">alla</span> <span class=\"_ _11\"> </span>data <span class=\"_ _11\"> </span>del <span class=\"_ _10\"> </span>presente <span class=\"_ _11\"> </span>documento, <span class=\"_ _10\"> </span>gli <span class=\"_ _11\"> </span>organismi </span>competenti <span class=\"_ _10\"> </span><span class=\"ff1a\">de<span class=\"_ _0\"></span>ll\u2019Unione</span> <span class=\"_ _10\"> </span>Europea <span class=\"_ _11\"> </span>non <span class=\"_ _11\"> </span>hanno<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>ancora <span class=\"_ _11\"> </span>concluso <span class=\"_ _11\"> </span><span class=\"ls8\">il</span> <span class=\"_ _b\"> </span>processo <span class=\"_ _11\"> </span><span class=\"ls19\">di</span> <span class=\"_ _11\"> </span>omologazione <span class=\"_ _10\"> </span>sono <span class=\"_ _b\"> </span>elencati <span class=\"_ _11\"> </span><span class=\"ls19\">di</span> seguito: Principio/Interpr<span class=\"_ _1\"></span>etazione<span class=\"sc0\"> </span>Data entrata <span class=\"ls8\">in</span> vigore <span class=\"ff1b\">IASB</span><span class=\"sc0\"> </span>Modifiche <span class=\"ls8\">allo</span> <span class=\"ff1b\">IAS</span> 1 (Prese<span class=\"_ _1\"></span>ntazione del bilancio):<span class=\"_ _1\"></span> 1\u00b0<span class=\"ls0\"> gennaio 2<span class=\"_ _1\"></span>024<span class=\"sc1\"> </span></span>\u25aa<span class=\"ff21\"> <span class=\"_ _13\"> </span><span class=\"ff19\">Classificazion<span class=\"_ _1\"></span>e <span class=\"_\"> </span>delle <span class=\"_ _b\"> </span>passivit\u00e0 <span class=\"_ _b\"> </span><span class=\"ls8\">in</span> <span class=\"_\"> </span>correnti <span class=\"_\"> </span>e <span class=\"_ _b\"> </span>non </span></span>correnti <span class=\"_ _1\"></span>(emesso <span class=\"ls8\">il</span> <span class=\"ls1e\">23</span> g<span class=\"_ _1\"></span>ennaio 2020<span class=\"_ _1\"></span>) e succe<span class=\"_ _1\"></span>ssivo amendment<span class=\"ff19\"> (em<span class=\"_ _1\"></span>esso <span class=\"ls8\">il</span> <span class=\"ls6\">15</span> luglio 202<span class=\"_ _1\"></span>0) </span>\u25aa<span class=\"ff21\"> <span class=\"_ _13\"> </span><span class=\"ff1b\">Non-current <span class=\"_ _a\"></span>liabilities <span class=\"_ _10\"></span><span class=\"ls45\">with</span> <span class=\"_ _10\"></span>covenants<span class=\"_ _1\"></span><span class=\"ff19\"> <span class=\"_ _10\"></span>(emesso <span class=\"_ _10\"></span><span class=\"ls8\">il</span> </span></span></span>31<span class=\"ls0\"> ottobre 20<span class=\"_ _1\"></span>22) </span>Modifiche <span class=\"_ _10\"></span><span class=\"ff1a ls8\">all\u2019</span><span class=\"ff1b\">IFRS</span> <span class=\"_ _a\"></span><span class=\"ls1e\">16<span class=\"_ _0\"></span></span> <span class=\"_ _10\"></span><span class=\"ff1b\">Lease</span>: <span class=\"_ _a\"></span><span class=\"ff1b\">Lease <span class=\"_ _10\"> </span>liability <span class=\"_ _10\"></span><span class=\"ls1f\">in</span> <span class=\"_ _10\"> </span>a <span class=\"_ _10\"></span>sale </span>1\u00b0<span class=\"ls0\"> gennaio 2<span class=\"_ _1\"></span>024 </span>and leaseback <span class=\"ff19\">(em<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>sso <span class=\"ls8\">il</span> <span class=\"ls1e\">22</span> settembre 2022) </span>5. Aggregazioni aziendali Business combin<span class=\"_ _1\"></span>ation<span class=\"ff19\"> </span>Le <span class=\"_ _2\"></span>aggregazioni <span class=\"_ _0\"></span>aziendali <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>contabilizzate <span class=\"_ _0\"></span>utilizzando <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>metodo <span class=\"_ _2\"></span>dell\u2019acquisiz<span class=\"_ _1\"></span>ione <span class=\"_ _0\"></span>previsto <span class=\"_ _2\"></span>dall\u2019IFRS <span class=\"_ _0\"></span>3 <span class=\"_ _2\"></span>rivisto nel <span class=\"_ _2\"></span>2008. <span class=\"_ _2\"></span>Se<span class=\"_ _0\"></span>condo <span class=\"_ _2\"></span>tale <span class=\"_ _2\"></span>metodo <span class=\"_ _2\"></span>il <span class=\"_ _f\"></span>corrispettivo <span class=\"_ _0\"></span>trasferito <span class=\"_ _2\"></span>in <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span><span class=\"ff1b\">business <span class=\"_ _2\"></span>combination</span> <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _f\"></span>valutato <span class=\"_ _2\"></span>al <span class=\"_ _f\"></span><span class=\"ff1b\">fair <span class=\"_ _2\"></span>value</span><span class=\"lsc\">, </span>determinato come <span class=\"_ _1\"></span>somma dei <span class=\"ff1b lsf\">fa<span class=\"ls0\">ir <span class=\"_ _1\"></span>value<span class=\"ff19\"> delle atti<span class=\"_ _1\"></span>vit\u00e0 trasferit<span class=\"_ _1\"></span>e e delle pas<span class=\"_ _1\"></span>sivit\u00e0 assunte dal <span class=\"_ _4\"></span>G<span class=\"_ _0\"></span>ruppo all<span class=\"_ _1\"></span>a data di </span></span></span>acquisizione <span class=\"_ _1\"></span>e degli<span class=\"_ _1\"></span> strume<span class=\"_ _1\"></span>nti di <span class=\"_ _1\"></span>capitale e<span class=\"_ _1\"></span>messi in ca<span class=\"_ _4\"></span>mbio del controll<span class=\"_ _1\"></span>o dell\u2019enti<span class=\"_ _1\"></span>t\u00e0 acquisita<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span> Gli o<span class=\"_ _4\"></span>neri accessori alla transazione so<span class=\"_ _4\"></span>no rilevati a conto economico nel <span class=\"_ _1\"></span>momento in cui sono<span class=\"_ _1\"></span> sostenuti. I <span class=\"_ _2\"></span>corrispettivi <span class=\"_ _0\"></span>sottoposti <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>condizione, <span class=\"_ _2\"></span>considerati <span class=\"_ _0\"></span>parte <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>prezzo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>trasferi<span class=\"_ _1\"></span>mento, <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alutati <span class=\"_ _0\"></span>al <span class=\"_ _f\"></span><span class=\"ff1b\">fair <span class=\"_ _2\"></span>value</span> alla data<span class=\"_ _1\"></span> di acquisizione. Eventuali<span class=\"_ _1\"></span> variazioni s<span class=\"_ _1\"></span>uccessive di <span class=\"ff1b\">fair value</span>, so<span class=\"_ _1\"></span>no rilevate a conto <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>conomico. Alla data di acqui<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>izione le att<span class=\"_ _1\"></span>ivit\u00e0 identificabili<span class=\"_ _1\"></span> acquisi<span class=\"_ _1\"></span>te e le passivit\u00e0 as<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>unte son<span class=\"_ _1\"></span>o rilevate al <span class=\"ff1b\">fair value</span>. L\u2019avviamento <span class=\"_\"> </span>\u00e8 <span class=\"_ _c\"> </span>determinato <span class=\"_ _c\"> </span>come <span class=\"_\"> </span>l\u2019eccedenza <span class=\"_ _c\"> </span>tra <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>somma <span class=\"_\"> </span>dei <span class=\"_ _c\"> </span>corrispettivi <span class=\"_ _c\"> </span>trasferiti <span class=\"_\"> </span>nell\u2019aggregazione aziendale, <span class=\"_ _c\"> </span>del <span class=\"_ _d\"> </span>valore <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>patrimonio <span class=\"_ _c\"> </span>ne<span class=\"_ _0\"></span>tto <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>pertinenza <span class=\"_ _c\"> </span>di <span class=\"_ _d\"> </span>interessenze <span class=\"_ _d\"> </span>di <span class=\"_ _c\"> </span>minoranza <span class=\"_ _d\"> </span>e <span class=\"_ _d\"> </span>del <span class=\"_ _e\"> </span><span class=\"ff1b\">fair <span class=\"_ _d\"> </span>value</span> dell\u2019eventuale <span class=\"_ _11\"> </span>partecipazio<span class=\"_ _1\"></span>ne <span class=\"_ _b\"> </span>precedentem<span class=\"_ _1\"></span>ente <span class=\"_ _b\"> </span>detenuta <span class=\"_ _b\"> </span>nell\u2019impresa <span class=\"_ _11\"> </span>acquisita <span class=\"_ _11\"> </span>rispetto <span class=\"_ _b\"> </span>al <span class=\"_ _b\"> </span><span class=\"ff1b\">fa<span class=\"_ _0\"></span>ir <span class=\"_ _11\"> </span>va<span class=\"_ _0\"></span>lue<span class=\"ff19\"> <span class=\"_ _b\"> </span>delle </span></span>attivit\u00e0 <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>tte <span class=\"_ _2\"></span>acquisite <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>assunte <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _f\"></span>di <span class=\"_ _2\"></span>acquisizione. <span class=\"_ _0\"></span>Se <span class=\"_ _f\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>nette <span class=\"_ _2\"></span>acquisite <span class=\"_ _2\"></span>e passivit\u00e0 assunte all<span class=\"_ _1\"></span>a data di acquisiz<span class=\"_ _1\"></span>ione eccede la somma d<span class=\"_ _1\"></span>ei corrispettivi trasferiti, del valor<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> del patrimon<span class=\"_ _1\"></span>io netto <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>pertinenza <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>interess<span class=\"_ _1\"></span>enze <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>minoranza <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span><span class=\"ff1b\">fair <span class=\"_ _4\"></span>value<span class=\"ff19\"> <span class=\"_ _4\"></span><span class=\"ff1a\">dell\u2019eventual<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>partecipaz<span class=\"_ _1\"></span>ione <span class=\"_ _4\"></span>precedentem<span class=\"_ _1\"></span>ente </span></span></span>detenuta nell\u2019i<span class=\"_ _1\"></span>mpresa acqui<span class=\"_ _1\"></span>sita, tale eccedenza<span class=\"_ _1\"></span> \u00e8 rilevata<span class=\"_ _1\"></span> immediatamente a co<span class=\"_ _1\"></span>nto economico com<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> provent<span class=\"_ _1\"></span>o de<span class=\"ls0\">rivante dall<span class=\"_ _1\"></span>a transazion<span class=\"_ _1\"></span>e conclusa. </span>Le quote di patrimonio nett<span class=\"_ _1\"></span>o di interessenza di minora<span class=\"_ _1\"></span>nza, alla data di acquisizi<span class=\"_ _1\"></span>one, possono ess<span class=\"_ _1\"></span>ere valutate al fair value<span class=\"ff19\"> oppure in propor<span class=\"_ _1\"></span>zione alla quota di parteci<span class=\"_ _1\"></span>pazione di minoranza<span class=\"_ _1\"></span> nelle att<span class=\"_ _1\"></span>ivit\u00e0 identificabili de<span class=\"ff1a\">ll\u2019entit\u00e0 </span></span>acquisita. La <span class=\"_ _1\"></span>scelta del met<span class=\"_ _1\"></span>odo di valutazi<span class=\"_ _1\"></span>one \u00e8 effettu<span class=\"_ _4\"></span>ata transazione per transazi<span class=\"_ _1\"></span>one.<span class=\"_ _0\"></span> Business combin<span class=\"_ _1\"></span>ation<span class=\"ff19\"> realizzate in pi\u00f9 fasi<span class=\"_ _1\"></span> </span>Qualora <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span><span class=\"ff1b\">business <span class=\"_ _f\"></span>combination</span> <span class=\"_ _f\"></span>sia <span class=\"_ _f\"></span>realizzata <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>pi\u00f9 <span class=\"_ _f\"></span>fasi, <span class=\"_ _a\"></span>la <span class=\"_ _2\"></span>partecipazione <span class=\"_ _f\"></span>precedentem<span class=\"_ _1\"></span>ente <span class=\"_ _f\"></span>detenuta <span class=\"_ _f\"></span>dal Grupp<span class=\"ff1a\">o <span class=\"_ _2\"></span>nell\u2019entit\u00e0 <span class=\"_ _2\"></span>acquisita <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _f\"></span>valutata <span class=\"_ _2\"></span>al <span class=\"_ _f\"></span><span class=\"ff1b\">fair <span class=\"_ _2\"></span>value</span></span> <span class=\"_ _f\"></span><span class=\"ff1a\">alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>acquisizi<span class=\"_ _1\"></span>one <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>controllo <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>l\u2019eventual<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>utile <span class=\"_ _2\"></span>o </span>perdita <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>ne <span class=\"_ _a\"></span>consegue <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>rilevata <span class=\"_ _a\"></span>a <span class=\"_ _10\"></span>conto <span class=\"_ _f\"></span>economico. <span class=\"_ _a\"></span>La <span class=\"_ _a\"></span>partecipazion<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>precedentemente <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>tenuta <span class=\"_ _f\"></span>viene quindi tratta<span class=\"_ _1\"></span>ta come se fo<span class=\"_ _1\"></span>sse venduta <span class=\"_ _1\"></span>e riacquistata alla data<span class=\"_ _1\"></span> in cui si ottiene il co<span class=\"_ _1\"></span>ntrollo. Aggregazioni aziendali<span class=\"_ _1\"></span> realizzate nel co<span class=\"_ _1\"></span>rso del 2022 Nel <span class=\"_ _0\"></span>corso dell\u2019esercizio 2022 <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>state re<span class=\"_ _0\"></span>alizzate operazioni di <span class=\"_ _0\"></span>Aggregazione aziendale <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>definite nei punti precedenti<span class=\"_ _1\"></span>. Completamento dell<span class=\"_ _1\"></span>e attivit\u00e0 contabili rela<span class=\"_ _1\"></span>tive all\u2019acquisizi<span class=\"_ _1\"></span>one Seli Overseas S.p.A<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>Cos\u00ec <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>illustrato <span class=\"_ _0\"></span>nelle <span class=\"_ _2\"></span>note <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>Bilancio<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>consolidato <span class=\"_ _0\"></span>chiuso <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _0\"></span>2021, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>rinvia <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>maggiori dettagli, con <span class=\"_ _1\"></span>effetto dal 27 l<span class=\"_ _1\"></span>uglio 2021, Webui<span class=\"_ _1\"></span>ld ha acquisito il 100%<span class=\"_ _1\"></span> delle quot<span class=\"_ _1\"></span>e di Seli Oversea<span class=\"_ _1\"></span>s S.p.A. Alla <span class=\"_\"> </span>data<span class=\"_ _1\"></span> <span class=\"_\"> </span>di <span class=\"_\"> </span>acq<span class=\"_ _4\"></span>uisizione, <span class=\"_\"> </span>il <span class=\"_\"> </span>valor<span class=\"_ _1\"></span>e <span class=\"_\"> </span>corrent<span class=\"_ _1\"></span>e <span class=\"_\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_\"> </span>e <span class=\"_ _b\"> </span>passivit\u00e0 <span class=\"_\"> </span>acquisite<span class=\"_ _1\"></span> <span class=\"_\"> </span>era <span class=\"_ _b\"> </span>stato <span class=\"_\"> </span>provvisoriam<span class=\"_ _1\"></span>ente determinato in <span class=\"_ _0\"></span>\u20ac <span class=\"_ _0\"></span>9,75 <span class=\"_ _0\"></span>milioni. <span class=\"_ _0\"></span>Il <span class=\"_ _0\"></span>Gruppo, <span class=\"_ _0\"></span>cos\u00ec <span class=\"_ _0\"></span>come previsto <span class=\"_ _0\"></span>dall\u2019IFRS 3, <span class=\"_ _2\"></span>si <span class=\"_ _0\"></span>era <span class=\"_ _0\"></span>comunque avvals<span class=\"_ _0\"></span><span class=\"ff19\">o <span class=\"_ _2\"></span>della finestra </span>di 12 mesi p<span class=\"_ _1\"></span>er il completam<span class=\"_ _1\"></span>ento del processo<span class=\"_ _1\"></span> di <span class=\"ff1b\">Purchase Price Alloc<span class=\"_ _1\"></span>ation<span class=\"ff19\"> (PPA). </span></span>Di <span class=\"_ _f\"></span>conseguenza, <span class=\"_ _2\"></span>nel <span class=\"_ _f\"></span>corso <span class=\"_ _2\"></span>del <span class=\"_ _f\"></span>2022, <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>state <span class=\"_ _2\"></span>completate <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>identificazione <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>valutazione <span class=\"_ _2\"></span>dei <span class=\"_ _10\"></span><span class=\"ff1b\">fair </span>value<span class=\"ff19\"> <span class=\"_ _2\"></span>delle <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _f\"></span>passivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _2\"></span>Seli <span class=\"_ _2\"></span>Ove<span class=\"_ _0\"></span>rseas <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>.p.A., <span class=\"_ _2\"></span>dalle <span class=\"_ _2\"></span>quali <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _f\"></span>emersa <span class=\"_ _2\"></span>alcuna <span class=\"_ _2\"></span>differenza <span class=\"_ _2\"></span>rispetto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>a </span>quanto rappres<span class=\"_ _1\"></span>entato nel Bi<span class=\"_ _1\"></span>lancio consolidato chius<span class=\"_ _4\"></span>o al 31 dicembre 20<span class=\"ls1e\">21</span>. Nella <span class=\"_ _a\"></span>tabella <span class=\"_ _f\"></span>seguente <span class=\"_ _f\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _f\"></span>riportata <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>sintesi, <span class=\"_ _f\"></span>tratta <span class=\"_ _a\"></span>dal <span class=\"_ _a\"></span>Bilancio <span class=\"_ _a\"></span>consolidato <span class=\"_ _f\"></span>al <span class=\"_ _a\"></span>31 <span class=\"_ _11\"> </span>dicembre <span class=\"_ _f\"></span>2021, <span class=\"_ _a\"></span>della Pu<span class=\"ls0\">rchase Price<span class=\"_ _1\"></span> Allocation<span class=\"_ _1\"></span>s<span class=\"ff19\"> (PPA). </span></span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Corrispettivo per l'acquisizione della quota di controllo 12.767<span class=\"fca sc0\"> </span>Attivit\u00e0 nette acquisite 9.752<span class=\"fca sc0\"> </span>Goodwill 3.015<span class=\"fca sc0\"> </span>6. Informazioni per settori di attivit\u00e0 L\u2019informativa <span class=\"_ _2\"></span><span class=\"ff19\">economico-finanziaria <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>settore <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>proposta <span class=\"_ _2\"></span>secondo <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span>macro <span class=\"_ _f\"></span>ripartizione <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>tipo <span class=\"_ _f\"></span>geografico,<span class=\"_ _1\"></span> </span>basata <span class=\"_ _10\"></span>sulle <span class=\"_ _10\"> </span>logiche <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>analisi <span class=\"_ _10\"></span>gestionale <span class=\"_ _10\"></span>adottate <span class=\"_ _10\"></span>dal <span class=\"_ _10\"> </span><span class=\"ff1b\">management, <span class=\"_ _10\"> </span><span class=\"ff1a\">secondo <span class=\"_ _10\"> </span>i <span class=\"_ _11\"> </span>segmenti <span class=\"_ _10\"></span>\u201cItalia\u201d, <span class=\"_ _10\"></span>\u201cEstero\u201d <span class=\"_ _10\"></span>e </span></span>\u201cGruppo Lane\u201d<span class=\"_ _1\"></span>.<span class=\"ff19\"> </span>I costi af<span class=\"_ _1\"></span>ferenti al<span class=\"_ _1\"></span>le attivit\u00e0<span class=\"_ _1\"></span> della Capogruppo <span class=\"_ _1\"></span>Webuild <span class=\"_ _4\"></span>S.p.A., definiti <span class=\"_ _1\"></span>costi <span class=\"ff1a\">\u201c<span class=\"ff1b\">Corporate</span>\u201d <span class=\"_ _1\"></span>sono attribuit<span class=\"_ _1\"></span>i al <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ettore </span>Italia e sono r<span class=\"_ _1\"></span>elativi a: \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">pianificazione d<span class=\"_ _1\"></span>elle risorse <span class=\"_ _1\"></span>umane e finanzia<span class=\"_ _1\"></span>rie del Gruppo; </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">coordinamento <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>supporto <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>adempimenti <span class=\"_ _2\"></span>amministrativi, <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>iscali, <span class=\"_ _2\"></span>legali <span class=\"_ _f\"></span>e <span class=\"_ _10\"></span>societari, <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>comunicazione<span class=\"_ _4\"></span> </span></span>istituzionale <span class=\"_ _1\"></span>e gestionale alle Soci<span class=\"_ _1\"></span>et\u00e0 del Gr<span class=\"_ _1\"></span>uppo. Nel corso dell\u2019<span class=\"_ _1\"></span>esercizio 202<span class=\"_ _1\"></span>2<span class=\"ff19\"> </span>tali costi sono stati com<span class=\"_ _1\"></span>plessiva<span class=\"_ _1\"></span>mente pari a \u20ac<span class=\"ff19\"> 198,3 </span>mili<span class=\"_ _1\"></span>oni (\u20ac <span class=\"ff19\">165,4 milioni<span class=\"_ _1\"></span>). </span>La Direzione Azien<span class=\"_ _1\"></span>dale misura i ri<span class=\"_ _1\"></span>sultati dei s<span class=\"_ _1\"></span>ettori sopra identificati in ba<span class=\"_ _4\"></span>se al risultato operati<span class=\"_ _1\"></span>vo (EBIT).  Da un punto di <span class=\"_ _1\"></span>vista della <span class=\"_ _1\"></span>struttura pat<span class=\"_ _1\"></span>rimoniale i setto<span class=\"_ _1\"></span>ri sono valutati<span class=\"_ _1\"></span> in base al capit<span class=\"_ _1\"></span>ale investito n<span class=\"_ _1\"></span>etto.<span class=\"_ _0\"></span> Le <span class=\"_\"> </span>note <span class=\"_ _b\"> </span>descrittive <span class=\"_\"> </span>sull\u2019an<span class=\"_ _1\"></span>damento <span class=\"_ _b\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_\"> </span>periodo<span class=\"_ _1\"></span> <span class=\"_\"> </span>per <span class=\"_ _b\"> </span>settori <span class=\"_\"> </span>di <span class=\"_\"> </span>att<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _b\"> </span>sono <span class=\"_\"> </span>riportate <span class=\"_ _b\"> </span>ne<span class=\"_ _0\"></span>lla <span class=\"_\"> </span><span class=\"ff19\">Relazione <span class=\"_\"> </span>sulla<span class=\"_ _4\"></span> </span>gestione.  Si <span class=\"_ _2\"></span>precisa <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>nell\u2019esercizio <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>tate <span class=\"_ _0\"></span>rielaborate <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>modalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span><span class=\"ff19\">aggregazione <span class=\"_ _0\"></span>delle <span class=\"_ _f\"></span>informazi<span class=\"_ _1\"></span>oni <span class=\"_ _2\"></span>per </span>settori <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fine <span class=\"_ _f\"></span>di <span class=\"_ _2\"></span>continuarne <span class=\"_ _2\"></span>a <span class=\"_ _f\"></span>garantir<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>la <span class=\"_ _2\"></span>corrispondenza<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>con <span class=\"_ _f\"></span>il <span class=\"_ _2\"></span>sistema <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>reporting <span class=\"_ _f\"></span>in <span class=\"_ _2\"></span>uso <span class=\"_ _2\"></span>al <span class=\"_ _f\"></span><span class=\"ff1b\">Top </span>Management<span class=\"ff19\">. <span class=\"ff1a\">Sono <span class=\"_ _1\"></span>stati cons<span class=\"_ _1\"></span>eguentement<span class=\"_ _1\"></span>e ridetermi<span class=\"_ _1\"></span>nati anche i relati<span class=\"_ _1\"></span>vi dati comparati<span class=\"_ _1\"></span>vi dell\u2019eserciz<span class=\"_ _1\"></span>io 2021<span class=\"_ _0\"></span><span class=\"ff19\">. </span></span></span>Di <span class=\"_ _b\"> </span>se<span class=\"_ _0\"></span>guito <span class=\"_ _b\"> </span>si <span class=\"_ _b\"> </span>espongono <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>prospetti <span class=\"_ _b\"> </span>riepilogativi <span class=\"_ _b\"> </span>dell\u2019andamento <span class=\"_ _b\"> </span>economico <span class=\"_ _b\"> </span>consolidato <span class=\"_ _11\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>della <span class=\"_ _b\"> </span>situazione patrimoniale <span class=\"_ _4\"></span>finanziaria con<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>olidata al<span class=\"_ _1\"></span> 31 <span class=\"_ _1\"></span>dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 e i<span class=\"_ _1\"></span> risp<span class=\"_ _1\"></span>ettivi <span class=\"_ _1\"></span>periodi c<span class=\"_ _1\"></span>omparativi <span class=\"_ _1\"></span>per s<span class=\"_ _1\"></span>ettore di<span class=\"_ _4\"></span> attivit\u00e0.<span class=\"fc5\"> </span>Conto economico consolidato per settor<span class=\"_ _0\"></span>e operativo - <span class=\"_ _0\"></span>Esercizio 2021 Italia *<span class=\"fca sc0\"> </span>Estero<span class=\"fca sc0\"> </span>Gruppo LANE<span class=\"fca sc0\"> </span>Totale Gruppo<span class=\"fca sc0\"> </span>(valori in Euro/000)<span class=\"_ _1\"></span> Ricavi da contratti verso clienti 1.817.195<span class=\"fca sc0\"> </span>3.223.564<span class=\"fca sc0\"> </span>937.062<span class=\"fca sc0\"> </span>5.977.821<span class=\"fca sc0\"> </span>Altri proventi 158.916<span class=\"fca sc0\"> </span>277.284<span class=\"fca sc0\"> </span>6.313<span class=\"fca sc0\"> </span>442.513<span class=\"fca sc0\"> </span>Totale ricavi 1.976.<span class=\"ls1c\">111</span><span class=\"fca sc0\"> </span>3.500.848<span class=\"fca sc0\"> </span>943.375<span class=\"fca sc0\"> </span>6.420.334<span class=\"fca sc0\"> </span>Costi Costi della produzione (1.400.076)<span class=\"fca sc0\"> </span>(2.568.387)<span class=\"fca sc0\"> </span>(688.419)<span class=\"fca sc0\"> </span>(4.656.882)<span class=\"fca sc0\"> </span>Costi del personale (278.438)<span class=\"fca sc0\"> </span>(542.939)<span class=\"fca sc0\"> </span>(280.543)<span class=\"fca sc0\"> </span>(1.101.920)<span class=\"fca sc0\"> </span>Altri costi operativi (246.453)<span class=\"fca sc0\"> </span>(93.109)<span class=\"fca sc0\"> </span>(8.259)<span class=\"fca sc0\"> </span>(347.821)<span class=\"fca sc0\"> </span>Totale costi (1.924.967)<span class=\"fca sc0\"> </span>(3.204.435)<span class=\"fca sc0\"> </span>(977.221)<span class=\"fca sc0\"> </span>(6.106.623)<span class=\"fca sc0\"> </span>Margine operativo lordo (EBITDA) 51.144<span class=\"fca sc0\"> </span>296.413<span class=\"fca sc0\"> </span>(33.846)<span class=\"fca sc0\"> </span>313.711<span class=\"fca sc0\"> </span>EBITDA % 2,6%<span class=\"fca sc0\"> </span>8,5%<span class=\"fca sc0\"> </span>-3,6%<span class=\"fca sc0\"> </span>4,9%<span class=\"fca sc0\"> </span>(Svalutazioni) Utilizzi (8.628)<span class=\"fca sc0\"> </span>(18.247)<span class=\"fca sc0\"> </span>(623)<span class=\"fca sc0\"> </span>(27.498)<span class=\"fca sc0\"> </span>Ammortamenti e accantonamenti (169.617)<span class=\"fca sc0\"> </span>(126.607)<span class=\"fca sc0\"> </span>(23.704)<span class=\"fca sc0\"> </span>(319.928)<span class=\"fca sc0\"> </span>Risultato operativo (EBIT) <span class=\"ls29\">**</span> (127.101)<span class=\"fca sc0\"> </span>151.559<span class=\"fca sc0\"> </span>(58.173)<span class=\"fca sc0\"> </span>(33.715)<span class=\"fca sc0\"> </span>Return on Sales  -0,5%<span class=\"fca sc0\"> </span>Gestione finanziaria e delle partecipazioni (111.654)<span class=\"fca sc0\"> </span>Risultato prima delle imposte (145.369)<span class=\"fca sc0\"> </span>Imposte (133.629)<span class=\"fca sc0\"> </span>Risultato delle attivit\u00e0 continuative (278.998)<span class=\"fca sc0\"> </span>Risultato netto derivante dalle attivit\u00e0 operative cessate 232<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Risultato netto dell'esercizio (278.766)<span class=\"fca sc0\"> </span>(*) Il <span class=\"_ _4\"></span>risu<span class=\"_ _0\"></span>ltato o<span class=\"_ _1\"></span>perativo in<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>lude oner<span class=\"_ _1\"></span>i <span class=\"ff1a\">relati<span class=\"_ _1\"></span>vi allo <span class=\"_ _1\"></span>sviluppo <span class=\"_ _4\"></span>del contenzioso <span class=\"_ _4\"></span>con l\u2019Ente Comm<span class=\"_ _1\"></span>ittente in <span class=\"_ _4\"></span>relazione all<span class=\"_ _1\"></span>a commessa <span class=\"_ _1\"></span>C.A.V.TO.MI.<span class=\"ff19\"> p<span class=\"_ _1\"></span>ari a <span class=\"_ _1\"></span><span class=\"ff1a\">\u20ac 131,<span class=\"_ _1\"></span>9<span class=\"fca sc0\"> </span></span></span></span>milioni (**) <span class=\"_ _4\"></span><span class=\"ff1a\">Il <span class=\"_ _1\"></span>risultato <span class=\"_ _4\"></span>operativo <span class=\"_ _4\"></span>include <span class=\"_ _4\"></span>i cost<span class=\"_ _4\"></span>i delle <span class=\"_ _4\"></span>strutture <span class=\"_ _4\"></span>centrali <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _4\"></span>altre spes<span class=\"_ _4\"></span>e generali <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>Webuild <span class=\"_ _4\"></span>S.p.A. <span class=\"_ _1\"></span>pari <span class=\"_ _4\"></span>a \u20ac <span class=\"_ _4\"></span><span class=\"ff19\">165,4 <span class=\"_ _4\"></span><span class=\"ff1a\">mil<span class=\"_ _0\"></span>ioni <span class=\"_ _4\"></span>(di <span class=\"_ _1\"></span>cui <span class=\"_ _4\"></span>\u20ac <span class=\"ff19\">62,4 <span class=\"_ _3\"></span>milioni <span class=\"_ _1\"></span>attribu<span class=\"_ _1\"></span>iti<span class=\"fca sc0\"> </span></span></span></span></span>al settore Italia e \u20ac <span class=\"ff19\">1<span class=\"_ _1\"></span>03 milioni al setto<span class=\"_ _4\"></span>re estero) </span>Conto economico consolidato per <span class=\"_ _0\"></span>settore operativo - <span class=\"_ _0\"></span>Esercizio 2022 Italia<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Estero<span class=\"fca sc0\"> </span>Gruppo LANE<span class=\"fca sc0\"> </span>Totale Gruppo<span class=\"fca sc0\"> </span>(valori in Euro/000)<span class=\"_ _1\"></span> Ricavi da contratti verso clienti 2.185.871<span class=\"fca sc0\"> </span>4.265.781<span class=\"fca sc0\"> </span>1.204.354<span class=\"fca sc0\"> </span>7.656.006<span class=\"fca sc0\"> </span>Altri proventi 219.106<span class=\"fca sc0\"> </span>214.603<span class=\"fca sc0\"> </span>1.438<span class=\"fca sc0\"> </span>435.147<span class=\"fca sc0\"> </span>Totale ricavi 2.404.977<span class=\"fca sc0\"> </span>4.480.384<span class=\"fca sc0\"> </span>1.205.792<span class=\"fca sc0\"> </span>8.091.153<span class=\"fca sc0\"> </span>Costi Costi della produzione (1.523.285)<span class=\"fca sc0\"> </span>(3.333.892)<span class=\"fca sc0\"> </span>(880.876)<span class=\"fca sc0\"> </span>(5.738.053)<span class=\"fca sc0\"> </span>Costi del personale (332.102)<span class=\"fca sc0\"> </span>(749.353)<span class=\"fca sc0\"> </span>(366.150)<span class=\"fca sc0\"> </span>(1.447.605)<span class=\"fca sc0\"> </span>Altri costi operativi (171.015)<span class=\"fca sc0\"> </span>(137.034)<span class=\"fca sc0\"> </span>(14.701)<span class=\"fca sc0\"> </span>(322.750)<span class=\"fca sc0\"> </span>Totale costi (2.026.402)<span class=\"fca sc0\"> </span>(4.220.279)<span class=\"fca sc0\"> </span>(1.261.727)<span class=\"fca sc0\"> </span>(7.508.408)<span class=\"fca sc0\"> </span>Margine operativo lordo (EBITDA)  378.575<span class=\"fca sc0\"> </span>260.105<span class=\"fca sc0\"> </span>(55.935)<span class=\"fca sc0\"> </span>582.745<span class=\"fca sc0\"> </span>EBITDA % 15,7%<span class=\"fca sc0\"> </span>5,8%<span class=\"fca sc0\"> </span>-4,6%<span class=\"fca sc0\"> </span>7,2%<span class=\"fca sc0\"> </span>(Svalutazioni) Utilizzi 214<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(84.259)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(84.045)<span class=\"fca sc0\"> </span>Ammortamenti e accantonamenti (146.030)<span class=\"fca sc0\"> </span>(123.158)<span class=\"fca sc0\"> </span>(38.435)<span class=\"fca sc0\"> </span>(307.623)<span class=\"fca sc0\"> </span>Risultato operativo (EBIT) * 232.759<span class=\"fca sc0\"> </span>52.688<span class=\"fca sc0\"> </span>(94.370)<span class=\"fca sc0\"> </span>191.077<span class=\"fca sc0\"> </span>Return on Sales  2,4%<span class=\"fca sc0\"> </span>Gestione finanziaria e delle partecipazioni (80.285)<span class=\"fca sc0\"> </span>Risultato prima delle imposte 110.792<span class=\"fca sc0\"> </span>Imposte (76.290)<span class=\"fca sc0\"> </span>Risultato delle attivit\u00e0 continuative 34.502<span class=\"fca sc0\"> </span>Risultato netto derivante dalle attivit\u00e0 operative cessate (17.972)<span class=\"fca sc0\"> </span>Risultato netto dell'esercizio 16.530<span class=\"fca sc0\"> </span>(*) <span class=\"_ _1\"></span>Il <span class=\"_ _1\"></span>risultato <span class=\"_ _1\"></span>operativo <span class=\"_ _4\"></span>include i <span class=\"_ _4\"></span>costi delle <span class=\"_ _4\"></span>strutture <span class=\"_ _1\"></span>centrali <span class=\"_ _4\"></span>e le altre <span class=\"_ _4\"></span>spese <span class=\"_ _4\"></span>generali<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff1a\">Webuild <span class=\"_ _1\"></span>S.p.A. <span class=\"_ _4\"></span>pari a <span class=\"_ _4\"></span>\u20ac <span class=\"ff19\">198,3 <span class=\"_ _4\"></span>milioni (di <span class=\"_ _4\"></span>cui <span class=\"ff1a\">\u20ac</span> 84,<span class=\"_ _1\"></span>9 mi<span class=\"_ _4\"></span>li<span class=\"_ _0\"></span>oni <span class=\"_ _1\"></span>attribuiti<span class=\"_ _1\"></span><span class=\"fca sc0\"> </span></span></span>al settore Italia <span class=\"ls77\">e </span><span class=\"ff1a\">\u20ac 1<span class=\"_ _1\"></span>13,4 milioni al <span class=\"_ _1\"></span>settore estero)<span class=\"ff19\"> </span></span>Situazione patrimoniale finanziaria consolidata al 31 dic<span class=\"_ _0\"></span>embre 2021 per settore operativo<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Estero<span class=\"fca sc0\"> </span>Gruppo LANE<span class=\"fca sc0\"> </span>Totale Gruppo<span class=\"fca sc0\"> </span>(valori in Euro/000)<span class=\"_ _1\"></span> Immobilizzazioni 819.447<span class=\"fca sc0\"> </span>1.075.045<span class=\"fca sc0\"> </span>176.503<span class=\"fca sc0\"> </span>2.070.995 Attivit\u00e0 (passivit\u00e0) destinate alla vendita 26.225<span class=\"fca sc0\"> </span>(1.377)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>24.848<span class=\"fca sc0\"> </span>Fondi rischi (70.120)<span class=\"fca sc0\"> </span>(72.541)<span class=\"fca sc0\"> </span>(79.930)<span class=\"fca sc0\"> </span>(222.591)<span class=\"fca sc0\"> </span>TFR e benefici ai dipendenti (24.521)<span class=\"fca sc0\"> </span>(14.421)<span class=\"fca sc0\"> </span>(11.745)<span class=\"fca sc0\"> </span>(50.687)<span class=\"fca sc0\"> </span>Attivit\u00e0 (passivit\u00e0) tributarie 390.982<span class=\"fca sc0\"> </span>(49.776)<span class=\"fca sc0\"> </span>33.793<span class=\"fca sc0\"> </span>374.999<span class=\"fca sc0\"> </span>Capitale circolante netto (1.963.367)<span class=\"fca sc0\"> </span>1.291.955<span class=\"fca sc0\"> </span>(133.230)<span class=\"fca sc0\"> </span>(804.642)<span class=\"fca sc0\"> </span>Capitale investito netto (821.354)<span class=\"fca sc0\"> </span>2.228.885<span class=\"fca sc0\"> </span>(14.609)<span class=\"fca sc0\"> </span>1.392.922<span class=\"fca sc0\"> </span>Patrimonio netto 1.859.599<span class=\"fca sc0\"> </span>Posizione finanziaria netta (466.677)<span class=\"fca sc0\"> </span>Totale risorse finanziarie 1.392.922<span class=\"fca sc0\"> </span>Situazione patrimoniale finanziaria consolidata al 31 dic<span class=\"_ _0\"></span>embre 2022 per settore operativo<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Estero<span class=\"fca sc0\"> </span>Gruppo LANE<span class=\"fca sc0\"> </span>Totale Gruppo<span class=\"fca sc0\"> </span>(valori in Euro/000)<span class=\"_ _1\"></span> Immobilizzazioni 767.987<span class=\"fca sc0\"> </span>1.115.939<span class=\"fca sc0\"> </span>175.114<span class=\"fca sc0\"> </span>2.059.040 Attivit\u00e0 (passivit\u00e0) destinate alla vendita -<span class=\"fca sc0\"> </span>849<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>849<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Fondi rischi (91.981)<span class=\"fca sc0\"> </span>(19.598)<span class=\"fca sc0\"> </span>(87.300)<span class=\"fca sc0\"> </span>(198.879)<span class=\"fca sc0\"> </span>TFR e benefici ai dipendenti (23.293)<span class=\"fca sc0\"> </span>(16.171)<span class=\"fca sc0\"> </span>(13.142)<span class=\"fca sc0\"> </span>(52.606)<span class=\"fca sc0\"> </span>Attivit\u00e0 (passivit\u00e0) tributarie 338.184<span class=\"fca sc0\"> </span>36.844<span class=\"fca sc0\"> </span>62.421<span class=\"fca sc0\"> </span>437.449<span class=\"fca sc0\"> </span>Capitale circolante netto (1.845.492)<span class=\"fca sc0\"> </span>1.256.328<span class=\"fca sc0\"> </span>13.200<span class=\"fca sc0\"> </span>(575.964)<span class=\"fca sc0\"> </span>Capitale investito netto (854.595)<span class=\"fca sc0\"> </span>2.374.191<span class=\"fca sc0\"> </span>150.293<span class=\"fca sc0\"> </span>1.669.889<span class=\"fca sc0\"> </span>Patrimonio netto 1.935.074<span class=\"fca sc0\"> </span>Posizione finanziaria netta (265.185)<span class=\"fca sc0\"> </span>Totale risorse finanziarie 1.669.889<span class=\"fca sc0\"> </span>Analisi delle voci patrimoniali<span class=\"ff19\"> </span>7. Immobili, impianti e macchinari, attivit<span class=\"_ _1\"></span>\u00e0 immat<span class=\"_ _1\"></span>eriali e attivit\u00e0 per<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>diritti di utilizzo<span class=\"ff19\"> </span>7.1. Immobili, impia<span class=\"_ _1\"></span>nti e macchi<span class=\"_ _1\"></span>nari<span class=\"ff19\"> </span>I va<span class=\"_ _1\"></span>lori lordi e<span class=\"_ _1\"></span> netti degli Im<span class=\"_ _4\"></span>mobili, impianti e macchina<span class=\"_ _4\"></span>ri sono indica<span class=\"_ _1\"></span>ti nella t<span class=\"_ _1\"></span>abella seguen<span class=\"_ _4\"></span>te.<span class=\"ff19\"> </span>31 dicembre 2021 31 dicembre 2022 (Valori in Euro/00<span class=\"_ _1\"></span>0) Costo<span class=\"fca sc0\"> </span>Fondo<span class=\"fca sc0\"> </span>Netto<span class=\"fca sc0\"> </span>Costo<span class=\"fca sc0\"> </span>Fondo<span class=\"fca sc0\"> </span>Netto<span class=\"fca sc0\"> </span>Terreni 13.384<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>13.384<span class=\"fca sc0\"> </span>13.591<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>13.591<span class=\"fca sc0\"> </span>Fabbricati 185.057<span class=\"fca sc0\"> </span>(100.363)<span class=\"fca sc0\"> </span>84.694<span class=\"fca sc0\"> </span>208.227<span class=\"fca sc0\"> </span>(93.166)<span class=\"fca sc0\"> </span>115.061<span class=\"fca sc0\"> </span>Impianti e macchinari 1.147.577<span class=\"fca sc0\"> </span>(779.570)<span class=\"fca sc0\"> </span>368.007<span class=\"fca sc0\"> </span>1.202.056<span class=\"fca sc0\"> </span>(788.241)<span class=\"fca sc0\"> </span>413.815<span class=\"fca sc0\"> </span>Attrezzature industriali e commerciali 114.864<span class=\"fca sc0\"> </span>(100.062)<span class=\"fca sc0\"> </span>14.802<span class=\"fca sc0\"> </span>126.461<span class=\"fca sc0\"> </span>(102.128)<span class=\"fca sc0\"> </span>24.333<span class=\"fca sc0\"> </span>Altri beni 87.105<span class=\"fca sc0\"> </span>(74.454)<span class=\"fca sc0\"> </span>12.651<span class=\"fca sc0\"> </span>84.507<span class=\"fca sc0\"> </span>(68.440)<span class=\"fca sc0\"> </span>16.067<span class=\"fca sc0\"> </span>Immobilizzazioni in corso e acconti 126.739<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>126.739<span class=\"fca sc0\"> </span>127.400<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>127.400<span class=\"fca sc0\"> </span>Totale 1.674.726<span class=\"fca sc0\"> </span>(1.054.449)<span class=\"fca sc0\"> </span>620.277<span class=\"fca sc0\"> </span>1.762.242<span class=\"fca sc0\"> </span>(1.051.975)<span class=\"fca sc0\"> </span>710.267<span class=\"fca sc0\"> </span>Le varia<span class=\"_ _1\"></span>zioni int<span class=\"_ _1\"></span>ervenut<span class=\"_ _1\"></span>e nel c<span class=\"_ _4\"></span>orso del periodo so<span class=\"_ _1\"></span>no riepilog<span class=\"_ _4\"></span>ate di seguit<span class=\"_ _4\"></span>o.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>31<span class=\"fca sc0\"> </span>Increm.<span class=\"fca sc0\"> </span>Amm.ti<span class=\"fca sc0\"> </span>Ripr. di valore<span class=\"fca sc0\"> </span>Riclass.<span class=\"fca sc0\"> </span>Alienaz.<span class=\"fca sc0\"> </span>Diff. Cambio<span class=\"fca sc0\"> </span>Var. Area<span class=\"fca sc0\"> </span>31<span class=\"fca sc0\"> </span>dicembre<span class=\"fca sc0\"> </span>(Sval.)/Riv.<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>dicembre<span class=\"fca sc0\"> </span>2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Terreni 13.384<span class=\"fca sc0\"> </span>56<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>151<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>13.591<span class=\"fca sc0\"> </span>Fabbricati 84.694<span class=\"fca sc0\"> </span>61.200<span class=\"fca sc0\"> </span>(23.700)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(5.923)<span class=\"fca sc0\"> </span>(1.210)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>115.061<span class=\"fca sc0\"> </span>Impianti e macchinario 368.007<span class=\"fca sc0\"> </span>123.142<span class=\"fca sc0\"> </span>(137.123)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>74.250<span class=\"fca sc0\"> </span>(10.586)<span class=\"fca sc0\"> </span>(3.739)<span class=\"fca sc0\"> </span>(136)<span class=\"fca sc0\"> </span>413.815<span class=\"fca sc0\"> </span>Attrezzature industriali e commerciali 14.802<span class=\"fca sc0\"> </span>23.119<span class=\"fca sc0\"> </span>(8.340)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.537<span class=\"fca sc0\"> </span>(11.085)<span class=\"fca sc0\"> </span>298<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>24.333<span class=\"fca sc0\"> </span>9.172<span class=\"fca sc0\"> </span>(4.738)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(605)<span class=\"fca sc0\"> </span>(365)<span class=\"fca sc0\"> </span>(48)<span class=\"fca sc0\"> </span>16.067<span class=\"fca sc0\"> </span>Altri beni 12.651<span class=\"fca sc0\"> </span>Immobilizzazioni in 126.739<span class=\"fca sc0\"> </span>55.956<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(56.386)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.091<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>127.400<span class=\"fca sc0\"> </span>corso e acconti Totale immobili, impianti e macchinari 620.277<span class=\"fca sc0\"> </span>272.645<span class=\"fca sc0\"> </span>(173.901)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>23.401<span class=\"fca sc0\"> </span>(28.199)<span class=\"fca sc0\"> </span>(3.774)<span class=\"fca sc0\"> </span>(184)<span class=\"fca sc0\"> </span>710.267<span class=\"fca sc0\"> </span>T<span class=\"_ _3\"></span>ra le v<span class=\"_ _4\"></span>ariazioni pi\u00f9 signific<span class=\"_ _1\"></span>ative<span class=\"_ _1\"></span> si segnala q<span class=\"_ _1\"></span>uant<span class=\"_ _1\"></span>o segue<span class=\"_ _1\"></span>:<span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">incremen<span class=\"_ _1\"></span>ti pari a <span class=\"_ _0\"></span>\u20ac 272,6 milioni, si riferi<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>cono in prev<span class=\"_ _4\"></span>alenz<span class=\"_ _4\"></span>a <span class=\"_ _0\"></span>agli inv<span class=\"_ _1\"></span>estime<span class=\"_ _1\"></span>nti eff<span class=\"_ _4\"></span>ettuati (i) dalla commessa </span></span>austr<span class=\"_ _4\"></span>aliana <span class=\"ff23\">Snowy <span class=\"_ _0\"></span>Hydro</span> <span class=\"_ _0\"></span>(\u20ac 76,3 milioni) <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il complet<span class=\"_ _4\"></span>amento del <span class=\"_ _0\"></span>cam<span class=\"_ _1\"></span>po base, <span class=\"_ _0\"></span>la messa <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>funzione della<span class=\"_ _4\"></span> terz<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span><span class=\"ff23\">T<span class=\"_ _4\"></span>unnel <span class=\"_ _4\"></span>Boring <span class=\"_ _4\"></span>Machine<span class=\"ff1a\"> <span class=\"_ _4\"></span>oltre <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>per <span class=\"_ _4\"></span>l\u2019<span class=\"_ _3\"></span>acquist<span class=\"_ _4\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>attr<span class=\"_ _1\"></span>ezz<span class=\"_ _4\"></span>ature <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>lo <span class=\"_ _4\"></span>scav<span class=\"_ _4\"></span>o del<span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>galle<span class=\"_ _1\"></span>rie <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>dizionale,<span class=\"_ _1\"></span> </span></span>(ii) <span class=\"_ _a\"></span>dal <span class=\"_ _10\"> </span>Consor<span class=\"_ _0\"></span>zio <span class=\"_ _10\"></span>Hirpinia <span class=\"_ _a\"></span>(\u20ac <span class=\"_ _10\"> </span>38,2 <span class=\"_ _10\"></span>milioni) <span class=\"_ _a\"></span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _10\"></span>all\u2019<span class=\"_ _3\"></span>acquisizione <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>moduli <span class=\"_ _a\"></span>pref<span class=\"_ _4\"></span>abbricati, <span class=\"_ _10\"></span>attr<span class=\"_ _4\"></span>ezza<span class=\"_ _4\"></span>ture <span class=\"_ _10\"></span>e macchinari <span class=\"_ _f\"></span>e <span class=\"_ _a\"></span>dalla <span class=\"_ _f\"></span>(iv) <span class=\"_ _f\"></span> <span class=\"_ _a\"></span>JV <span class=\"_ _a\"></span>TEL<span class=\"_ _3\"></span>T <span class=\"_ _a\"></span>lotto <span class=\"_ _f\"></span>2 <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>Francia<span class=\"_ _4\"></span> <span class=\"_ _10\"></span>(\u20ac <span class=\"_ _f\"></span>18,0 <span class=\"_ _f\"></span>milioni) <span class=\"_ _f\"></span>r<span class=\"_ _0\"></span>elativi<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>principalmen<span class=\"_ _4\"></span>te <span class=\"_ _a\"></span>ad <span class=\"_ _a\"></span>accon<span class=\"_ _1\"></span>ti <span class=\"_ _f\"></span>su <span class=\"_ _a\"></span>3 T<span class=\"_ _3\"></span>un<span class=\"_ _0\"></span>nel Boring <span class=\"_ _1\"></span>Machine <span class=\"ff1a\">e sui</span> <span class=\"ff1a\">f<span class=\"_ _4\"></span>abbrica<span class=\"_ _1\"></span>ti per il ca<span class=\"_ _1\"></span>mpo base;<span class=\"ff19\"> </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">ammortamenti <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>\u20ac <span class=\"_ _2\"></span>173,9 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>buona <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>riconducibili<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>alle <span class=\"_ _2\"></span>commesse <span class=\"_ _2\"></span><span class=\"ff1b\">Snowy </span></span></span>Hydro<span class=\"ff19\"> (Australi<span class=\"_ _1\"></span>a), Linea Fer<span class=\"_ _1\"></span>roviaria Milano-Genova e al<span class=\"_ _4\"></span> G<span class=\"_ _0\"></span>ruppo Lane; </span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">riclassifiche pari a <span class=\"_ _0\"></span>\u20ac 23,4 <span class=\"_ _0\"></span>milioni in <span class=\"_ _0\"></span>buona <span class=\"_ _0\"></span>parte relative a macchine e<span class=\"_ _0\"></span>d attrezzatur<span class=\"_ _0\"></span><span class=\"ff19\">e <span class=\"_ _0\"></span>detenute in <span class=\"_ _0\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _0\"></span>al </span></span></span>termine dell\u2019es<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rcizio precedent<span class=\"_ _1\"></span>e;<span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">alienazioni <span class=\"_ _4\"></span>pari <span class=\"_ _4\"></span>a \u20ac <span class=\"_ _3\"></span>28,2 <span class=\"_ _4\"></span>milioni i<span class=\"_ _1\"></span>n <span class=\"_ _4\"></span>prevalenza <span class=\"_ _4\"></span>riferite <span class=\"_ _4\"></span>alla <span class=\"_ _1\"></span>vendita <span class=\"_ _4\"></span>dell\u2019edificio <span class=\"_ _4\"></span>adibito <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>uffici <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>foresteria <span class=\"_ _4\"></span>sito </span></span>nel <span class=\"_ _a\"></span>Comune <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>Roma <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>Via <span class=\"_ _f\"></span>Agr<span class=\"_ _0\"></span>igento<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>(\u20ac <span class=\"_ _a\"></span>2,4 <span class=\"_ _a\"></span>milioni) <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>dismissione <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>alc<span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>i <span class=\"_ _f\"></span>mezzi <span class=\"_ _a\"></span>d\u2019opera <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>pi\u00f9 necessari <span class=\"_ _0\"></span>all\u2019esecuzio<span class=\"_ _4\"></span>ne <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>lavori <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Italia <span class=\"_ _0\"></span>(prevalentemente Linea <span class=\"_ _0\"></span>Ferroviaria Milano<span class=\"_ _2\"></span><span class=\"ff19\">-Genova), negli <span class=\"_ _0\"></span>Stati </span>Uniti e in Aust<span class=\"_ _1\"></span>ralia (<span class=\"ff1b\">Forrestfiel<span class=\"_ _1\"></span>d Airport Link<span class=\"ff19\"> a Perth)<span class=\"_ _1\"></span>. </span></span>7.2. A<span class=\"_ _1\"></span>ttivit\u00e0<span class=\"_ _1\"></span> per diritti di util<span class=\"_ _1\"></span>izz<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span><span class=\"ff19\"> </span>I va<span class=\"_ _1\"></span>lori lordi e<span class=\"_ _1\"></span> netti delle \u201c<span class=\"_ _5\"></span>A<span class=\"_ _1\"></span>ttivit\u00e0<span class=\"_ _1\"></span> per diritti di utilizz<span class=\"_ _4\"></span>o\u201d sono indic<span class=\"_ _4\"></span>ati nella t<span class=\"_ _4\"></span>abella seguent<span class=\"_ _1\"></span>e.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>31 dicembre 2021 31 dicembre 2022 (Valori in Euro/00<span class=\"_ _1\"></span>0) Costo<span class=\"fca sc0\"> </span>Fondo<span class=\"fca sc0\"> </span>Netto<span class=\"fca sc0\"> </span>Costo<span class=\"fca sc0\"> </span>Fondo<span class=\"fca sc0\"> </span>Netto<span class=\"fca sc0\"> </span>Diritti di utilizzo -Terreni 4.308<span class=\"fca sc0\"> </span>(2.453)<span class=\"fca sc0\"> </span>1.855<span class=\"fca sc0\"> </span>5.208<span class=\"fca sc0\"> </span>(3.628)<span class=\"fca sc0\"> </span>1.580<span class=\"fca sc0\"> </span>Diritti di utilizzo - Fabbricati 91.169<span class=\"fca sc0\"> </span>(46.681)<span class=\"fca sc0\"> </span>44.488<span class=\"fca sc0\"> </span>88.760<span class=\"fca sc0\"> </span>(52.358)<span class=\"fca sc0\"> </span>36.402<span class=\"fca sc0\"> </span>Diritti di utilizzo - Impianti e macchinari 249.734<span class=\"fca sc0\"> </span>(128.635)<span class=\"fca sc0\"> </span>121.099<span class=\"fca sc0\"> </span>197.189<span class=\"fca sc0\"> </span>(123.946)<span class=\"fca sc0\"> </span>73.243<span class=\"fca sc0\"> </span>Diritti di utilizzo - Attrezzature industriali e commerciali 1.632<span class=\"fca sc0\"> </span>(1.566)<span class=\"fca sc0\"> </span>66<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>575<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(551)<span class=\"fca sc0\"> </span>24<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Diritti di utilizzo - Altri beni 5.286<span class=\"fca sc0\"> </span>(3.154)<span class=\"fca sc0\"> </span>2.132<span class=\"fca sc0\"> </span>4.935<span class=\"fca sc0\"> </span>(2.641)<span class=\"fca sc0\"> </span>2.294<span class=\"fca sc0\"> </span>Totale 352.128<span class=\"fca sc0\"> </span>(182.489)<span class=\"fca sc0\"> </span>169.639<span class=\"fca sc0\"> </span>296.669<span class=\"fca sc0\"> </span>(183.124)<span class=\"fca sc0\"> </span>113.541<span class=\"fca sc0\"> </span>T<span class=\"_ _3\"></span>ale <span class=\"_ _4\"></span>voce \u00e8 <span class=\"_ _4\"></span>per lo <span class=\"_ _4\"></span>pi\u00f9 r<span class=\"_ _4\"></span>elativ<span class=\"_ _1\"></span>a a<span class=\"_ _1\"></span> beni <span class=\"_ _4\"></span>strumen<span class=\"_ _4\"></span>tali (<span class=\"_ _1\"></span>impian<span class=\"_ _4\"></span>ti,<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>macchine ed <span class=\"_ _4\"></span>attre<span class=\"_ _1\"></span>zz<span class=\"_ _1\"></span>atur<span class=\"_ _4\"></span>e) utilizz<span class=\"_ _4\"></span>ati <span class=\"_ _1\"></span>per l<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>sviluppo <span class=\"_ _4\"></span>dei prog<span class=\"_ _4\"></span>etti <span class=\"_ _f\"></span>in <span class=\"_ _2\"></span>cor<span class=\"_ _4\"></span>so <span class=\"_ _f\"></span>di <span class=\"_ _2\"></span>reali<span class=\"_ _1\"></span>zz<span class=\"_ _1\"></span>azione <span class=\"_ _2\"></span>oltre<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>dei <span class=\"_ _f\"></span>fabbric<span class=\"_ _1\"></span>ati <span class=\"_ _2\"></span>rel<span class=\"_ _1\"></span>ativi <span class=\"_ _0\"></span>alla <span class=\"_ _2\"></span>sede <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>Roma <span class=\"_ _0\"></span>e <span class=\"_ _f\"></span>Milano <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>uffici <span class=\"_ _2\"></span>locali delle Fil<span class=\"_ _1\"></span>iali e delle Con<span class=\"_ _1\"></span>troll<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> est<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>re<span class=\"_ _1\"></span>.<span class=\"ff19\"> </span>Le varia<span class=\"_ _1\"></span>zioni int<span class=\"_ _4\"></span>er<span class=\"_ _0\"></span>venut<span class=\"_ _1\"></span>e nel c<span class=\"_ _4\"></span>orso del periodo so<span class=\"_ _1\"></span>no riepilog<span class=\"_ _4\"></span>ate di seguit<span class=\"_ _4\"></span>o.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Increm.<span class=\"fca sc0\"> </span>Amm.ti<span class=\"fca sc0\"> </span>Ripr. di<span class=\"fca sc0\"> </span>Riclass.<span class=\"fca sc0\"> </span>Remeasurement<span class=\"fca sc0\"> </span>Diff.<span class=\"fca sc0\"> </span>Var. area<span class=\"fca sc0\"> </span>31<span class=\"fca sc0\"> </span>2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>valore<span class=\"fca sc0\"> </span>Cambio<span class=\"fca sc0\"> </span>dicembre<span class=\"fca sc0\"> </span>(Sval.)/Riv.<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Diritti di utilizzo -Terreni 1.855<span class=\"fca sc0\"> </span>516<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(840)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>47<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.580<span class=\"fca sc0\"> </span>Diritti di utilizzo - Fabbricati<span class=\"fca sc0\"> </span>44.488<span class=\"fca sc0\"> </span>15.276<span class=\"fca sc0\"> </span>(17.021)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(2.026)<span class=\"fca sc0\"> </span>(3.720)<span class=\"fca sc0\"> </span>(595)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>36.402<span class=\"fca sc0\"> </span>Diritti di utilizzo - Impianti e macchinari 121.099<span class=\"fca sc0\"> </span>28.695<span class=\"fca sc0\"> </span>(56.125)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(21.375)<span class=\"fca sc0\"> </span>(2.393)<span class=\"fca sc0\"> </span>3.342<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>73.243<span class=\"fca sc0\"> </span>Diritti di utilizzo - Attrezzature industriali e commerciali 66<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>(49)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>13<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(6)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>24<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Diritti di utilizzo - Altri beni 2.132<span class=\"fca sc0\"> </span>1.097<span class=\"fca sc0\"> </span>(885)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(115)<span class=\"fca sc0\"> </span>61<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>4<span class=\"fca sc0\"> </span>2.294<span class=\"fca sc0\"> </span>Totale 169.639<span class=\"fca sc0\"> </span>45.584<span class=\"fca sc0\"> </span>(74.920)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(23.401)<span class=\"fca sc0\"> </span>(6.168)<span class=\"fca sc0\"> </span>2.803<span class=\"fca sc0\"> </span>4<span class=\"fca sc0\"> </span>113.541<span class=\"fca sc0\"> </span>T<span class=\"_ _3\"></span>ra gli<span class=\"_ _1\"></span> impatti pi\u00f9 <span class=\"_ _1\"></span>significa<span class=\"_ _4\"></span>tivi regis<span class=\"_ _1\"></span>tra<span class=\"_ _4\"></span>ti nel corso del<span class=\"_ _1\"></span> periodo si segnal<span class=\"_ _1\"></span>a:<span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">l\u2019incre<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>o, <span class=\"_ _2\"></span>pari <span class=\"_ _a\"></span>a <span class=\"_ _f\"></span>\u20ac <span class=\"_ _f\"></span>45,6 <span class=\"_ _f\"></span>milioni, <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>ascrivibile <span class=\"_ _f\"></span>principalmen<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>allo <span class=\"_ _a\"></span>sv<span class=\"_ _1\"></span>iluppo <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>prog<span class=\"_ _4\"></span>etti <span class=\"_ _a\"></span>negli <span class=\"_ _f\"></span>Sta<span class=\"_ _4\"></span>ti <span class=\"_ _a\"></span>Uniti </span></span>(Gruppo Lane)<span class=\"_ _1\"></span>, in T<span class=\"_ _3\"></span>agikis<span class=\"_ _4\"></span>tan (<span class=\"ff23\">Rogun Hy<span class=\"_ _1\"></span>dropower projec<span class=\"_ _4\"></span>t<span class=\"ff1a\">) e in Austr<span class=\"_ _1\"></span>alia (<span class=\"ff23\">North E<span class=\"_ _4\"></span>ast Link Pr<span class=\"_ _4\"></span>oject)<span class=\"ff19\"> </span></span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">gli ammorta<span class=\"_ _4\"></span>menti di periodo pari a <span class=\"_ _4\"></span>\u20ac 74,9 milioni;<span class=\"ff19\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">riclassifiche <span class=\"_ _f\"></span>riconducibili <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>trasferimento <span class=\"_ _a\"></span>tra <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>beni <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>propriet\u00e0 <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>macchine <span class=\"_ _a\"></span>e <span class=\"_ _10\"></span>attrezza<span class=\"_ _1\"></span>ture <span class=\"_ _a\"></span>detenute <span class=\"_ _f\"></span>in </span></span>leasing<span class=\"ff19\"> <span class=\"ff1a\">al termin<span class=\"_ _1\"></span>e dell\u2019eser<span class=\"_ _1\"></span>cizio precedente <span class=\"_ _1\"></span>(\u20ac 23,4 mili<span class=\"_ _1\"></span>oni).<span class=\"ff19\"> </span></span></span>7.3. A<span class=\"_ _1\"></span>ttivit\u00e0<span class=\"_ _1\"></span> immat<span class=\"_ _1\"></span>eriali<span class=\"ff19\"> </span>La voce in esa<span class=\"_ _1\"></span>me \u00e8 c<span class=\"_ _1\"></span>ompost<span class=\"_ _4\"></span>a come indica<span class=\"_ _1\"></span>to nell<span class=\"_ _1\"></span>a tabell<span class=\"_ _1\"></span>a seguent<span class=\"_ _4\"></span>e:<span class=\"ff19\"> </span>31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022 (Valori in Euro/00<span class=\"_ _1\"></span>0) Costo<span class=\"fca sc0\"> </span>Fondo<span class=\"fca sc0\"> </span>Netto<span class=\"fca sc0\"> </span>Costo<span class=\"fca sc0\"> </span>Fondo<span class=\"fca sc0\"> </span>Netto<span class=\"fca sc0\"> </span>Diritti su infrastrutture in concessione 67.477<span class=\"fca sc0\"> </span>(10.013)<span class=\"fca sc0\"> </span>57.464<span class=\"fca sc0\"> </span>65.510<span class=\"fca sc0\"> </span>(8.129)<span class=\"fca sc0\"> </span>57.381<span class=\"fca sc0\"> </span>Costi acquisizione commesse 640.924<span class=\"fca sc0\"> </span>(291.288)<span class=\"fca sc0\"> </span>349.635<span class=\"fca sc0\"> </span>638.779<span class=\"fca sc0\"> </span>(374.701)<span class=\"fca sc0\"> </span>264.078<span class=\"fca sc0\"> </span>Costi per l'ottenimento contratti 17.731<span class=\"fca sc0\"> </span>(7.690)<span class=\"fca sc0\"> </span>10.041<span class=\"fca sc0\"> </span>16.764<span class=\"fca sc0\"> </span>(12.468)<span class=\"fca sc0\"> </span>4.296<span class=\"fca sc0\"> </span>Costi per l'adempimento dei contratti 85.688<span class=\"fca sc0\"> </span>(38.291)<span class=\"fca sc0\"> </span>47.398<span class=\"fca sc0\"> </span>85.576<span class=\"fca sc0\"> </span>(39.605)<span class=\"fca sc0\"> </span>45.971<span class=\"fca sc0\"> </span>Altre attivit\u00e0 immateriali 9.905<span class=\"fca sc0\"> </span>(8.093)<span class=\"fca sc0\"> </span>1.812<span class=\"fca sc0\"> </span>9.838<span class=\"fca sc0\"> </span>(7.590)<span class=\"fca sc0\"> </span>2.248<span class=\"fca sc0\"> </span>Totale 821.725<span class=\"fca sc0\"> </span>(355.375)<span class=\"fca sc0\"> </span>466.350<span class=\"fca sc0\"> </span>816.467<span class=\"fca sc0\"> </span>(442.493)<span class=\"fca sc0\"> </span>373.974<span class=\"fca sc0\"> </span>La <span class=\"_ _4\"></span>voce <span class=\"_ _4\"></span>diritti <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _4\"></span>infrastrutture <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>concessione <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span><span class=\"ff1a\">riferisce <span class=\"_ _4\"></span>principalmente <span class=\"_ _3\"></span>(\u20ac <span class=\"_ _4\"></span>44,6 <span class=\"_ _4\"></span>milioni) <span class=\"_ _4\"></span>agli <span class=\"_ _4\"></span>oneri <span class=\"_ _4\"></span>sosten<span class=\"_ _1\"></span>uti <span class=\"_ _4\"></span>dalla </span>controllata <span class=\"_ _1\"></span>SA.BRO.M. <span class=\"_ _4\"></span>per la prog<span class=\"_ _1\"></span>ettazione <span class=\"_ _1\"></span>della n<span class=\"_ _4\"></span>uov<span class=\"_ _0\"></span>a Auto<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>trada <span class=\"_ _1\"></span>Regionale <span class=\"_ _1\"></span>Broni-Mortara, compr<span class=\"_ _1\"></span>esi gli<span class=\"_ _1\"></span> oneri<span class=\"_ _4\"></span> finanziari ca<span class=\"_ _1\"></span>pitalizza<span class=\"_ _1\"></span>ti in <span class=\"_ _1\"></span>accordo <span class=\"_ _4\"></span>con le pre<span class=\"_ _1\"></span>visioni d<span class=\"_ _1\"></span>ello <span class=\"_ _1\"></span>IAS 23. <span class=\"_ _4\"></span>Si preci<span class=\"ff1a\">sa, a <span class=\"_ _1\"></span>tal rig<span class=\"_ _4\"></span>uardo, che l\u2019am<span class=\"_ _1\"></span>mortamento <span class=\"_ _4\"></span>di </span>periodo non \u00e8 sta<span class=\"_ _1\"></span>to rilevato in q<span class=\"_ _1\"></span>uanto la concessio<span class=\"_ _4\"></span>ne in parola non \u00e8 all<span class=\"_ _1\"></span>o stato attual<span class=\"_ _1\"></span>e operativa.  Pe<span class=\"_ _1\"></span>r quanto attiene<span class=\"_ _1\"></span> le valuta<span class=\"_ _4\"></span>zioni <span class=\"_ _0\"></span>eff<span class=\"_ _4\"></span>ettuat<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span><span class=\"ff23\">manageme<span class=\"_ _1\"></span>nt<span class=\"ff1a\"> in merito alla r<span class=\"_ _1\"></span>ecupera<span class=\"_ _1\"></span>bilit<span class=\"_ _1\"></span>\u00e0 di tale inv<span class=\"_ _1\"></span>estimen<span class=\"_ _4\"></span>to si </span></span>f<span class=\"_ _1\"></span>accia rif<span class=\"_ _4\"></span>erimento al<span class=\"_ _1\"></span> para<span class=\"_ _1\"></span>gr<span class=\"_ _1\"></span>af<span class=\"_ _4\"></span>o \u201c<span class=\"_ _0\"></span>Princi<span class=\"_ _1\"></span>pali f<span class=\"_ _4\"></span>attori di risc<span class=\"_ _1\"></span>hio e incerte<span class=\"_ _1\"></span>zz<span class=\"_ _1\"></span>e\u201d dell<span class=\"_ _1\"></span>a Re<span class=\"_ _1\"></span>lazione sulla g<span class=\"_ _4\"></span>estione.<span class=\"ff19\"> </span>I <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>di acquisizione <span class=\"_ _0\"></span>commessa sono <span class=\"_ _0\"></span>principalment<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>riconducibili: <span class=\"_ _0\"></span>(i) <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span><span class=\"ff1b\">backlog</span> EPC <span class=\"_ _0\"></span>rilev<span class=\"ff1a\">ato ne<span class=\"_ _0\"></span>ll\u2019ambito della </span>Purchase Price Allocation<span class=\"ff19\"> <span class=\"_ _0\"></span><span class=\"ff1a\">riferita all\u2019ottenimento del controllo del <span class=\"_ _0\"></span>Gruppo Astaldi nel 2020 <span class=\"_ _0\"></span>(\u20ac 201,3 milioni) <span class=\"_ _0\"></span>ed </span></span>ai <span class=\"_\"> </span>(ii) <span class=\"_ _c\"> </span>\u201cdiritti <span class=\"_\"> </span>contrattuali\u201d <span class=\"_\"> </span>acquisiti <span class=\"_ _c\"> </span>da <span class=\"_ _c\"> </span>terzi <span class=\"_\"> </span>per <span class=\"_ _c\"> </span>l\u2019esecuzion<span class=\"_ _1\"></span>e <span class=\"_ _c\"> </span>delle <span class=\"_ _c\"> </span>commess<span class=\"_ _1\"></span>e <span class=\"_ _c\"> </span>Alta <span class=\"_ _c\"> </span>Velocit\u00e0/<span class=\"_ _1\"></span>Alta <span class=\"_\"> </span>Capacit\u00e0 ferroviaria Milano-<span class=\"_ _1\"></span><span class=\"ff1a\">Genova (\u20ac 18,8 <span class=\"_ _1\"></span>milioni) e Verona<span class=\"ff19\">-</span>Padova <span class=\"_ _1\"></span>(\u20ac 18,7 mili<span class=\"_ _1\"></span>oni). <span class=\"ff19\"> </span></span>I <span class=\"_ _10\"> </span>costi <span class=\"_ _10\"> </span>per <span class=\"_ _11\"> </span>l\u2019otteniment<span class=\"_ _1\"></span>o <span class=\"_ _10\"> </span>dei <span class=\"_ _10\"> </span>contratti <span class=\"_ _10\"> </span>includono <span class=\"_ _10\"> </span>gli <span class=\"_ _10\"> </span>oneri <span class=\"_ _11\"> </span>incremental<span class=\"_ _1\"></span>i <span class=\"_ _10\"></span>sostenuti <span class=\"_ _10\"></span>come <span class=\"_ _10\"></span>diretta <span class=\"_ _10\"></span>conseguenz<span class=\"_ _4\"></span>a dell\u2019aggiudica<span class=\"_ _1\"></span>zione delle <span class=\"_ _0\"></span>commesse e <span class=\"_ _0\"></span>si riferiscono per <span class=\"_ _0\"></span>buona parte <span class=\"_ _0\"></span>alla control<span class=\"_ _0\"></span><span class=\"ff19\">lata <span class=\"_ _0\"></span>Fisia Italimpianti (progetto </span>Riachuelo lotto 2<span class=\"_ _1\"></span> in Argentina). I <span class=\"_ _f\"></span>costi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>l\u2019adempimenti <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>contratti <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>riferiti <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>costi <span class=\"_ _f\"></span>pre<span class=\"_ _0\"></span><span class=\"ff19\">-operativi <span class=\"_ _2\"></span>capitalizzati<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ai <span class=\"_ _f\"></span>sensi <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>paragrafo <span class=\"_ _2\"></span>95 </span>dell\u2019IFRS <span class=\"_ _2\"></span>15 <span class=\"_ _f\"></span>ritenuti <span class=\"_ _2\"></span>in <span class=\"_ _f\"></span>grado <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>fornire <span class=\"_ _f\"></span>in <span class=\"_ _2\"></span>futuro <span class=\"_ _f\"></span>maggiori <span class=\"_ _2\"></span>risorse <span class=\"_ _f\"></span>per<span class=\"ff19\"> <span class=\"_ _a\"></span></span>l\u2019esecuzio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _2\"></span>relative <span class=\"_ _f\"></span>commess<span class=\"_ _1\"></span>e. <span class=\"_ _2\"></span>I<span class=\"_ _0\"></span>l saldo <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>essere <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _0\"></span>2022 <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _2\"></span>relativo <span class=\"_ _0\"></span>alla <span class=\"_ _2\"></span>commessa <span class=\"_ _0\"></span>Alta <span class=\"_ _2\"></span>Velocit\u00e0/Alta <span class=\"_ _0\"></span>Capacit\u00e0 ferroviaria Milano-<span class=\"_ _1\"></span>Genova e a alcuni<span class=\"_ _4\"></span> progetti di recente aggiudica<span class=\"_ _1\"></span>zione in Itali<span class=\"_ _1\"></span>a.  Le altre immobil<span class=\"_ _1\"></span>izzazioni immaterial<span class=\"_ _1\"></span>i si riferiscono<span class=\"_ _1\"></span> principalment<span class=\"_ _1\"></span>e a spese p<span class=\"_ _1\"></span>er <span class=\"_ _0\"></span><span class=\"ff1b\">software</span> applica<span class=\"_ _1\"></span>tivi. Di seguito <span class=\"_ _1\"></span>si riporta<span class=\"_ _1\"></span> la movi<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>azione della<span class=\"_ _1\"></span> voce in o<span class=\"_ _1\"></span>ggetto.<span class=\"ff19\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Incrementi/<span class=\"fca sc0\"> </span>Amm.ti Svalut./Rival. Diff.<span class=\"fca sc0\"> </span>Riclass. e 31 dicembre<span class=\"fca sc0\"> </span>2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(Decrementi)<span class=\"fca sc0\"> </span>Cambio<span class=\"fca sc0\"> </span>Variazione 2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Area (Valori in Euro/000) Diritti su infrastrutture in concessione 57.464<span class=\"fca sc0\"> </span>549<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(325)<span class=\"fca sc0\"> </span>21<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(328)<span class=\"fca sc0\"> </span>57.381<span class=\"fca sc0\"> </span>Costi acquisizione commesse 349.635<span class=\"fca sc0\"> </span>(2.144)<span class=\"fca sc0\"> </span>(83.413)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>264.078<span class=\"fca sc0\"> </span>Costi per l'ottenimento del contratto 10.041<span class=\"fca sc0\"> </span>2.220<span class=\"fca sc0\"> </span>(5.666)<span class=\"fca sc0\"> </span>(2.299)<span class=\"fca sc0\"> </span>4.296<span class=\"fca sc0\"> </span>Costi per l'adempimento del contratto 47.398<span class=\"fca sc0\"> </span>(170)<span class=\"fca sc0\"> </span>(1.265)<span class=\"fca sc0\"> </span>8<span class=\"fca sc0\"> </span>45.971<span class=\"fca sc0\"> </span>Altre attivit\u00e0 immateriali 1.812<span class=\"fca sc0\"> </span>1.263<span class=\"fca sc0\"> </span>(936)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>109<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2.248<span class=\"fca sc0\"> </span>Totale 466.350<span class=\"fca sc0\"> </span>1.718<span class=\"fca sc0\"> </span>(91.605)<span class=\"fca sc0\"> </span>21<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(2.182)<span class=\"fca sc0\"> </span>(328)<span class=\"fca sc0\"> </span>373.974<span class=\"fca sc0\"> </span>Le variazioni intercorsa nell\u2019esercizio 2022 \u00e8 principalmente riferita agli ammorta<span class=\"_ _1\"></span>menti di <span class=\"_ _0\"></span>periodo riconducibil<span class=\"_ _1\"></span>i in particolar<span class=\"_ _1\"></span>e al <span class=\"ff1b\">backlog <span class=\"ff1a\">EPC del Gr<span class=\"_ _1\"></span>uppo Astaldi (<span class=\"_ _1\"></span>\u20ac 69,5 milioni<span class=\"_ _4\"></span>).<span class=\"_ _0\"></span><span class=\"ff19\"> </span></span></span>Si <span class=\"_ _2\"></span>rileva <span class=\"_ _f\"></span>che <span class=\"_ _2\"></span>non <span class=\"_ _f\"></span>sono <span class=\"_ _2\"></span>emersi <span class=\"_ _2\"></span>segnali <span class=\"_ _f\"></span>che <span class=\"_ _2\"></span>possono <span class=\"_ _2\"></span>essere <span class=\"_ _2\"></span>indicativi <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>perd<span class=\"_ _0\"></span>ite <span class=\"_ _f\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>rispetto <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span><span class=\"ff1b\">book <span class=\"_ _2\"></span>value</span> delle attivit\u00e0<span class=\"_ _1\"></span> immateriali. 8. Avviamenti<span class=\"ff19\"> </span>La voce in esame e<span class=\"_ _1\"></span> le relati<span class=\"_ _1\"></span>ve variazioni del p<span class=\"_ _1\"></span>eriodo sono di <span class=\"_ _1\"></span>seguito riportate. 31 dicembre 2021<span class=\"fca sc0\"> </span>Incrementi<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Svalutazioni<span class=\"fca sc0\"> </span>Differenza cambio<span class=\"fca sc0\"> </span>31 <span class=\"ls0\">dicembre 2022<span class=\"fca sc0\"> </span></span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Gruppo Lane 75.481<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.388<span class=\"fca sc0\"> </span>79.869<span class=\"fca sc0\"> </span>Seli Overseas 3.015<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.015<span class=\"fca sc0\"> </span>Totale 78.496<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.388<span class=\"fca sc0\"> </span>82.884<span class=\"fca sc0\"> </span>Impairment test Si riporta di <span class=\"_ _1\"></span>seguito una tab<span class=\"_ _1\"></span>ella di sinte<span class=\"_ _1\"></span>si circa i princip<span class=\"_ _1\"></span>ali <span class=\"ff1b\">driver</span> <span class=\"ff1a\">utilizzati ai<span class=\"_ _1\"></span> fini dei test d\u2019<span class=\"ff1b\">impairme<span class=\"_ _4\"></span>nt<span class=\"_ _0\"></span><span class=\"ff19 ls3\">. <span class=\"ls0\"> </span></span></span></span>Tasso <span class=\"_ _16\"> </span>di <span class=\"_ _17\"> </span>crescita <span class=\"_ _17\"> </span><span class=\"ff1b\">g-</span>CGU Metodologia WACC rate<span class=\"ff19\"> </span>Gruppo Lane UDCF Nullo 10,27% Seli Overseas UDCF Nullo 11,97% Gli <span class=\"_ _4\"></span>esiti <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span><span class=\"ff1b\">test<span class=\"ff19\"> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span><span class=\"ff1b\">impairment<span class=\"ff19\"> <span class=\"_ _4\"></span>effettuati <span class=\"_ _4\"></span>hanno <span class=\"_ _3\"></span>evidenziato <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>piena <span class=\"_ _4\"></span>recuperabilit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>contabile <span class=\"_ _4\"></span>delle <span class=\"ff1b\">C<span class=\"_ _1\"></span>GU<span class=\"ff19\"> </span></span></span></span></span></span>in questione, co<span class=\"_ _1\"></span>mpresi i rel<span class=\"_ _1\"></span>ativi avviamenti<span class=\"_ _1\"></span>. I risultati<span class=\"_ _1\"></span> sono<span class=\"_ _1\"></span> stati <span class=\"_ _4\"></span>sottoposti ad a<span class=\"_ _4\"></span>nalisi di <span class=\"_ _1\"></span>sensitivit\u00e0<span class=\"_ _1\"></span> al <span class=\"_ _4\"></span>fine di otte<span class=\"_ _1\"></span>nere indica<span class=\"_ _1\"></span>zioni <span class=\"_ _4\"></span>circa la vola<span class=\"_ _1\"></span>tilit\u00e0<span class=\"_ _1\"></span> del<span class=\"_ _0\"></span> risultato<span class=\"_ _4\"></span> in <span class=\"_ _11\"> </span>considerazione <span class=\"_ _11\"> </span>delle <span class=\"_ _11\"> </span>variabili <span class=\"_ _11\"> </span>finanziarie <span class=\"_ _11\"> </span>utilizzate <span class=\"_ _11\"> </span>per <span class=\"_ _11\"> </span>il <span class=\"_ _b\"> </span><span class=\"ff1b\">test</span> <span class=\"_ _b\"> </span><span class=\"ff1a ls1d\">d\u2019</span><span class=\"ff1b\">impairment</span>. <span class=\"_ _11\"> </span>Di <span class=\"_ _b\"> </span>seguito <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>value <span class=\"_ _b\"> </span><span class=\"ff1b\">driver</span> <span class=\"_ _11\"> </span>che porterebbero ad <span class=\"_ _1\"></span>una situaz<span class=\"_ _4\"></span>ione<span class=\"_ _0\"></span> di <span class=\"ff1b\">break even</span> tra il<span class=\"_ _1\"></span> valore recupe<span class=\"_ _1\"></span>rabile delle CG<span class=\"_ _1\"></span>U ed i rispettivi <span class=\"_ _1\"></span>valori contabil<span class=\"_ _4\"></span>i:<span class=\"_ _0\"></span> \u2022<span class=\"ff21\"> <span class=\"_ _2a\"> </span><span class=\"ff19\">Gruppo Lane: <span class=\"ff1b\">WACC</span> 23,6<span class=\"ls78\">%;<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _2a\"> </span><span class=\"ff19\">Seli Overseas: <span class=\"ff1b\">WACC</span> 30,3<span class=\"_ _1\"></span>9%. </span></span>Si <span class=\"_ _2\"></span>fa <span class=\"_ _2\"></span>presente, <span class=\"_ _0\"></span>inoltre, <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>nell\u2019ipotesi <span class=\"_ _2\"></span>peggiorati<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ormulata <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>prevede <span class=\"_ _2\"></span>un\u2019ipo<span class=\"_ _1\"></span>tetica <span class=\"_ _2\"></span>variazione <span class=\"_ _0\"></span>del <span class=\"_ _a\"></span><span class=\"ff19\">-5% <span class=\"_ _0\"></span>dei </span>flussi <span class=\"_ _e\"> </span>di <span class=\"_ _d\"> </span>cassa <span class=\"_ _e\"> </span>non <span class=\"_ _d\"> </span>e<span class=\"_ _0\"></span>mergerebbero <span class=\"_ _d\"> </span>risultati <span class=\"_ _e\"> </span>sostan<span class=\"_ _1\"></span>zialmente <span class=\"_ _d\"> </span>divergenti <span class=\"_ _e\"> </span>rispe<span class=\"_ _1\"></span>tto <span class=\"_ _e\"> </span>alle <span class=\"_ _d\"> </span>recuperabilit\u00e0 <span class=\"_ _e\"> </span>de<span class=\"_ _1\"></span>g<span class=\"_ _0\"></span><span class=\"ls8\">li </span>avviamenti.<span class=\"_ _1\"></span> 9. Part<span class=\"_ _1\"></span>ecipazioni<span class=\"ff19\"> </span>9.1<span class=\"fc0 sc0\"> </span>P<span class=\"_ _1\"></span>artecipazi<span class=\"_ _1\"></span>oni in impr<span class=\"_ _1\"></span>ese valut<span class=\"_ _4\"></span>ate con i<span class=\"_ _1\"></span>l metodo<span class=\"_ _1\"></span> del patrimonio <span class=\"_ _1\"></span>netto<span class=\"fc0 sc0\"> <span class=\"ff19\"> </span></span>Si riporta di <span class=\"_ _1\"></span>seguito il valor<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> delle part<span class=\"_ _1\"></span>ecipazioni in Im<span class=\"_ _1\"></span>prese valutate co<span class=\"_ _4\"></span>n <span class=\"_ _0\"></span>il metod<span class=\"_ _4\"></span>o del patrimonio netto. (Valori in Euro/00<span class=\"_ _1\"></span>0) 31 <span class=\"ls0\">dicembre 2021<span class=\"fca sc0\"> </span></span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Partecipazioni in imprese collegate 605.658<span class=\"fca sc0\"> </span>660.965<span class=\"fca sc0\"> </span>55.307<span class=\"fca sc0\"> </span>Partecipazioni in <span class=\"ff1b\">joint venture</span> 50.414<span class=\"fca sc0\"> </span>36.834<span class=\"fca sc0\"> </span>(13.579)<span class=\"fca sc0\"> </span>Totale 656.072<span class=\"fca sc0\"> </span>697.799<span class=\"fca sc0\"> </span>41.728<span class=\"fca sc0\"> </span>Nella <span class=\"_ _2\"></span>seguente <span class=\"_ _2\"></span>tabella <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _f\"></span>e<span class=\"_ _0\"></span>sposta <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>movimentazione <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>partecipazioni <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>Imprese <span class=\"_ _2\"></span>Collegate <span class=\"_ _2\"></span>e <span class=\"_ _a\"></span><span class=\"ff1b\">Joint <span class=\"_ _0\"></span>Venture</span> intervenuta nell<span class=\"_ _1\"></span>\u2019esercizio 2<span class=\"_ _1\"></span>022.<span class=\"ff19\"> </span>Partecipazioni in Partecipazioni in <span class=\"ff1b\">Joint </span>imprese collegate Venture<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Valore iniziale 1\u00b0 gennaio 2022 605.658 50.414 Acquisizioni, versamenti di capitale e (dismissioni) ed altri apporti 10.494 16.560 Risultato delle partecipazioni valutate ad <span class=\"ff1b\">equity</span> 4.157 1.467 (Svalutazioni) / Ripristini di valore 4.679 (13.830) Valutazioni ad <span class=\"ff1b\">equity</span> con effetti a <span class=\"ff1b\">O.C.I.</span> 27.695 1.173 Dividendi (3.117) (13.523) Adeguamento <span class=\"ff1b\">iper</span>inflazione  11.392 - Riclassifiche ed altre variazioni  7 (5.426) Valore finale 31 dicembre 2022 660.965 36.834 Tra le variazioni pi\u00f9<span class=\"_ _4\"></span> s<span class=\"_ _0\"></span>ignificati<span class=\"_ _1\"></span>ve si segnala quanto s<span class=\"_ _1\"></span>egue: \u2022<span class=\"ff21\"> <span class=\"_ _13\"> </span><span class=\"ff19\">l<span class=\"lsa\">e <span class=\"_ _2\"></span></span><span class=\"ff1b\">equity <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontributi<span class=\"_ _1\"></span>on<span class=\"ff19\"> <span class=\"_ _2\"></span>effettuate <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>favore <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>S<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _0\"></span>Grupo <span class=\"_ _2\"></span>Unidos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _f\"></span>Canal <span class=\"_ _2\"></span>S.A. <span class=\"_ _2\"></span><span class=\"ff1a\">per <span class=\"_ _2\"></span>\u20ac<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1,4 <span class=\"_ _0\"></span>milioni <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span> </span></span></span></span></span>alle partecipat<span class=\"_ _1\"></span>e del Gruppo<span class=\"_ _1\"></span> Lane per \u20ac 1<span class=\"_ _1\"></span>6,<span class=\"ff19\">1 milioni; </span>\u2022<span class=\"ff21\"> <span class=\"_ _13\"> </span><span class=\"ff19\">gli <span class=\"_ _0\"></span>effetti <span class=\"_ _0\"></span><span class=\"ff1a\">su <span class=\"_ _0\"></span>\u201c<span class=\"ff1b\">Other <span class=\"_ _0\"></span>comprehensive <span class=\"_ _0\"></span>income</span>\u201d</span> <span class=\"_ _0\"></span>(<span class=\"ff1b\">O.C.I.</span><span class=\"lsf\">) <span class=\"_ _0\"></span></span>derivanti <span class=\"_ _0\"></span>da<span class=\"ff1a\">ll\u2019oscill<span class=\"_ _1\"></span>azione <span class=\"_ _0\"></span>cambi<span class=\"ff19\"> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupo Unidos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span><span class=\"ls1f\">l </span></span></span></span></span>Canal <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>.A. <span class=\"_ _2\"></span><span class=\"ff1a\">che <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>beneficiato <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>deciso <span class=\"_ _2\"></span>rafforzament<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>dollaro <span class=\"_ _2\"></span>americano <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>dell\u2019esercizio <span class=\"_ _0\"></span>2022 </span>per \u20ac 30,7 milioni<span class=\"ff19\">;<span class=\"_ _1\"></span> </span>\u2022<span class=\"ff21\"> <span class=\"_ _13\"> </span><span class=\"ff19\">il decremento p<span class=\"_ _1\"></span>er dividendi<span class=\"_ _1\"></span> principalmente <span class=\"_ _1\"></span>riconducibi<span class=\"_ _1\"></span>le alle partecipate del Grup<span class=\"_ _4\"></span>po <span class=\"_ _0\"></span>Lane. </span></span>Per <span class=\"_ _b\"> </span>ci\u00f2 <span class=\"_\"> </span>c<span class=\"_ _1\"></span>he <span class=\"_ _b\"> </span>attiene <span class=\"_ _b\"> </span>i <span class=\"_\"> </span>ri<span class=\"_ _1\"></span>flessi <span class=\"_ _b\"> </span>sul <span class=\"_ _b\"> </span>conto <span class=\"_ _b\"> </span>economico <span class=\"_ _b\"> </span>dell\u2019esercizio <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>corso <span class=\"_ _b\"> </span>derivanti <span class=\"_ _b\"> </span>dalla <span class=\"_ _b\"> </span>v<span class=\"_ _0\"></span>alutazione <span class=\"_ _11\"> </span>delle partecipazioni si ri<span class=\"_ _4\"></span>manda a quanto descritto <span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span>lla succ<span class=\"_ _1\"></span>essiva nota 36<span class=\"_ _1\"></span>.  Si ricorda,<span class=\"_ _1\"></span> come <span class=\"_ _1\"></span>gi\u00e0 <span class=\"_ _1\"></span>riportato <span class=\"_ _1\"></span>nelle <span class=\"_ _1\"></span>precedenti r<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>lazioni, che <span class=\"_ _1\"></span>nelle c<span class=\"_ _4\"></span>om<span class=\"_ _0\"></span>ponenti <span class=\"_ _1\"></span>patrimonial<span class=\"_ _1\"></span>i dei <span class=\"_ _1\"></span>bilanci <span class=\"_ _1\"></span>utilizzati<span class=\"_ _4\"></span> per <span class=\"_ _11\"> </span>la <span class=\"_ _11\"> </span>v<span class=\"_ _0\"></span>alutazion<span class=\"_ _1\"></span>e <span class=\"_ _b\"> </span>con <span class=\"_ _11\"> </span>il <span class=\"_ _11\"> </span>metodo <span class=\"_ _11\"> </span>del <span class=\"_ _b\"> </span>patrimonio<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>netto <span class=\"_ _11\"> </span>di <span class=\"_ _b\"> </span>alcune <span class=\"_ _11\"> </span>partecipate <span class=\"_ _11\"> </span>sono <span class=\"_ _11\"> </span>ricompresi <span class=\"_ _11\"> </span>richieste <span class=\"_ _10\"> </span>di corrispettivi <span class=\"_ _20\"> </span>aggiuntivi <span class=\"_ _20\"> </span>rispetto <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>quelli <span class=\"_ _20\"> </span>contrattualmente <span class=\"_ _20\"> </span>convenuti <span class=\"_ _1f\"> </span>nella <span class=\"_ _20\"> </span>misura <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>cui <span class=\"_ _20\"> </span>i<span class=\"_ _2\"></span>l <span class=\"_ _1f\"> </span>relativ<span class=\"_ _1\"></span>o riconoscimento<span class=\"_ _1\"></span> <span class=\"_\"> </span>sia <span class=\"_ _11\"> </span>ritenuto <span class=\"_\"> </span>al<span class=\"_ _1\"></span>tamente <span class=\"_ _b\"> </span>probabile <span class=\"_ _b\"> </span>anche <span class=\"_ _9\"> </span>sull<span class=\"_ _1\"></span>a <span class=\"_\"> </span>bas<span class=\"_ _4\"></span>e <span class=\"_\"> </span>dei <span class=\"_ _b\"> </span>pareri <span class=\"_ _b\"> </span>legali <span class=\"_\"> </span>e <span class=\"_ _b\"> </span>tecnici <span class=\"_ _b\"> </span>espressi <span class=\"_ _b\"> </span>dai consulenti d<span class=\"_ _1\"></span>el Gruppo. <span class=\"_ _4\"></span>Per ulteriori in<span class=\"_ _1\"></span>formazioni si <span class=\"_ _4\"></span>rimanda a <span class=\"_ _1\"></span>quanto de<span class=\"_ _1\"></span>scritto nel <span class=\"_ _1\"></span>paragrafo \u201cP<span class=\"_ _1\"></span>rincipali fatt<span class=\"_ _1\"></span>ori di rischio e inc<span class=\"_ _1\"></span>ertezze\u201d <span class=\"ff19\">della Relazion<span class=\"_ _1\"></span>e sulla gestion<span class=\"_ _1\"></span>e. </span>Impairment test Grupo Unidos Por <span class=\"_ _1\"></span>el Canal S.A. Con <span class=\"_ _2\"></span>riferimento <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _2\"></span>Collegata <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>Unidos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Canal <span class=\"_ _2\"></span>S.A. <span class=\"_ _2\"></span>(di <span class=\"_ _2\"></span>seguito <span class=\"_ _2\"></span>anche <span class=\"_ _2\"></span>SPV) <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _f\"></span>proceduto <span class=\"_ _0\"></span>a effettuare un <span class=\"_ _2\"></span><span class=\"ff1b\">test</span> <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span><span class=\"ff1b\">impairment</span> <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>partecipazione <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>flussi <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>cassa attesi <span class=\"_ _2\"></span>dalla <span class=\"_ _0\"></span>relativa <span class=\"_ _0\"></span>gestione aziendale <span class=\"_ _4\"></span>attualizzati <span class=\"_ _4\"></span>utilizzando <span class=\"_ _4\"></span>come <span class=\"ff1b\">driver<span class=\"_ _1\"></span><span class=\"ff19\"> <span class=\"_ _1\"></span>le <span class=\"_ _4\"></span>previsioni <span class=\"_ _4\"></span>di incasso <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span><span class=\"ff1b\">c<span class=\"_ _0\"></span>laim<span class=\"ff19\"> <span class=\"_ _4\"></span>e di <span class=\"_ _3\"></span>altre com<span class=\"_ _1\"></span>ponenti <span class=\"_ _4\"></span>patrimoniali<span class=\"_ _1\"></span> </span></span></span></span>iscritte <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>S<span class=\"_ _0\"></span>PV. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>particolare, <span class=\"_ _f\"></span>i <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>cassa <span class=\"_ _2\"></span>sono <span class=\"_ _f\"></span>rappresentati<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>dai <span class=\"_ _f\"></span>costi <span class=\"_ _2\"></span>operativi <span class=\"_ _2\"></span>(per <span class=\"_ _f\"></span>lo <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _2\"></span>spese <span class=\"_ _f\"></span>legali) <span class=\"_ _0\"></span>e dagli incassi pr<span class=\"_ _1\"></span>evisti in funzi<span class=\"_ _4\"></span>one delle tempistiche di pagament<span class=\"_ _1\"></span>o stimate dei <span class=\"ff1b\">claim</span> i<span class=\"_ _1\"></span>n essere della<span class=\"_ _1\"></span> partecipata. I tassi di attuali<span class=\"_ _1\"></span>zzazione (4,<span class=\"_ _1\"></span>5% per i<span class=\"ff1b\"> claim</span> e 4,0% per<span class=\"_ _1\"></span> le altre componenti<span class=\"_ _1\"></span> patrimoni<span class=\"_ _1\"></span>ali) sono stimati in <span class=\"_ _1\"></span>funzione: \u2022<span class=\"ff21\"> <span class=\"_ _13\"> </span><span class=\"ff19\">dei <span class=\"_ _2\"></span>rendimenti <span class=\"_ _0\"></span>medi <span class=\"_ _f\"></span>dei <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span><span class=\"ff1b\">risk <span class=\"_ _2\"></span>free</span> <span class=\"_ _2\"></span>re<span class=\"_ _0\"></span>gistrati<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>nei <span class=\"_ _2\"></span>sei <span class=\"_ _f\"></span>mesi <span class=\"_ _2\"></span>antecedenti <span class=\"_ _0\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>riferimento, <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>ine <span class=\"_ _2\"></span>di </span></span>incorporare l\u2019attual<span class=\"_ _4\"></span>e con<span class=\"_ _0\"></span>tes<span class=\"_ _1\"></span>to macroeconomico;<span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _13\"> </span><span class=\"ff19\">una componente <span class=\"_ _1\"></span>di rischio paes<span class=\"_ _1\"></span>e; </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _13\"> </span><span class=\"ff19\">uno <span class=\"ff1b\">spread</span> che ri<span class=\"_ _1\"></span>flette la ri<span class=\"_ _1\"></span>schiosit\u00e0 tipica del <span class=\"ff1b\">busine<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>s<span class=\"ff19\">. </span></span></span></span>Dall\u2019esito <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span><span class=\"ff1b\">test<span class=\"ff19\"> <span class=\"_ _a\"></span></span></span><span class=\"ls1d\">d\u2019</span><span class=\"ff1b\">impairment<span class=\"ff19\"> <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _a\"></span>emersa <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>necessit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>procedere <span class=\"_ _f\"></span>ad <span class=\"_ _f\"></span>alcuna <span class=\"_ _f\"></span>svalutazione <span class=\"_ _f\"></span>sul <span class=\"_ _f\"></span>valore <span class=\"_ _f\"></span>di </span></span>carico della parteci<span class=\"_ _4\"></span>pazione. Il t<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>st <span class=\"_ _4\"></span>d\u2019impairment <span class=\"_ _4\"></span>\u00e8 stato <span class=\"_ _4\"></span>sottoposto <span class=\"_ _1\"></span>ad <span class=\"_ _4\"></span>analisi di<span class=\"_ _4\"></span> sensitivit\u00e0<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>l <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>ine <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>ottenere in<span class=\"_ _1\"></span>dicazioni <span class=\"_ _4\"></span>circa la <span class=\"_ _4\"></span>volatilit\u00e0 <span class=\"_ _4\"></span>dei risultati <span class=\"_ _b\"> </span>alla <span class=\"_ _b\"> </span>ragionevole <span class=\"_ _b\"> </span><span class=\"ff1a\">variazione <span class=\"_ _11\"> </span>del <span class=\"_ _b\"> </span>1% <span class=\"_\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _b\"> </span>tasso <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>attualizzazione. <span class=\"_ _b\"> </span>All\u2019esito <span class=\"_ _b\"> </span>delle <span class=\"_ _b\"> </span>analisi<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>sensitivit\u00e0 </span>effettuate non<span class=\"_ _1\"></span> si rilevano si<span class=\"_ _4\"></span>tuazioni di potenziale perdi<span class=\"_ _1\"></span>ta di valore. Yuma Concesionaria<span class=\"_ _1\"></span> S.A. Al <span class=\"_ _a\"></span>termine <span class=\"_ _a\"></span>dell\u2019esercizio <span class=\"_ _a\"></span>2022<span class=\"ff19\"> <span class=\"_ _a\"></span></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>stato <span class=\"_ _a\"></span>ritenuto <span class=\"_ _a\"></span>opportuno <span class=\"_ _a\"></span>verificare <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>tenuta <span class=\"_ _a\"></span>dell\u2019investimento <span class=\"_ _a\"></span>riferito <span class=\"_ _f\"></span>alla Yuma Concesionaria<span class=\"_ _1\"></span> S.A. (s<span class=\"_ _1\"></span>ettore 3 dell\u2019auto<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>trada Rut<span class=\"_ _1\"></span>a del Sol in Colombia<span class=\"_ _4\"></span>).<span class=\"_ _0\"></span> <span class=\"ff19\"> </span>Il <span class=\"_ _10\"></span>relativo <span class=\"_ _a\"></span>valore <span class=\"_ _10\"></span>d\u2019uso <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _10\"></span>stato <span class=\"_ _10\"></span>individuat<span class=\"_ _1\"></span>o, <span class=\"_ _10\"></span>attraver<span class=\"_ _1\"></span>so <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>metod<span class=\"_ _1\"></span>ologia <span class=\"_ _10\"></span>del <span class=\"_ _10\"> </span><span class=\"ff1b\">Dividend <span class=\"_ _a\"></span>Discount <span class=\"_ _10\"> </span>Mod<span class=\"lsd\">el</span><span class=\"ff19\"> <span class=\"_ _10\"></span>(DDM), </span></span>attualizz<span class=\"_ _1\"></span>ando <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>flussi <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>dividendi <span class=\"_ _f\"></span>attesi <span class=\"_ _f\"></span>nel <span class=\"_ _f\"></span>periodo <span class=\"_ _2\"></span>2023<span class=\"_ _2\"></span>-2031 <span class=\"_ _f\"></span>ad <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>tasso <span class=\"_ _f\"></span>pari<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>14,1% <span class=\"_ _a\"></span>coincidente<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>il costo del capitale<span class=\"_ _1\"></span> (Ke) della pa<span class=\"_ _1\"></span>rtecipata in pa<span class=\"_ _1\"></span>rola. Ai <span class=\"_ _11\"> </span>fini <span class=\"_ _10\"> </span>de<span class=\"_ _0\"></span>ll\u2019applica<span class=\"_ _1\"></span>zione <span class=\"_ _11\"> </span>di <span class=\"_ _10\"> </span>tale <span class=\"_ _11\"> </span>metodologia <span class=\"_ _10\"> </span>\u00e8 <span class=\"_ _11\"> </span>stato <span class=\"_ _10\"> </span>utilizzato <span class=\"_ _11\"> </span>il <span class=\"_ _11\"> </span>piano <span class=\"_ _11\"> </span>economico<span class=\"ff19\">-f<span class=\"_ _0\"></span>inanziario<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>elaborato <span class=\"_ _10\"> </span>dal </span>management<span class=\"ff19\"> di Y<span class=\"_ _1\"></span>uma Concesio<span class=\"_ _1\"></span>naria S.A. </span>Dall\u2019analisi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>recuperabil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _4\"></span>effettuata <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _4\"></span>emersa <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>necessit\u00e0 <span class=\"_ _3\"></span>di p<span class=\"_ _4\"></span>ro<span class=\"_ _0\"></span>cedere <span class=\"_ _3\"></span>ad a<span class=\"_ _1\"></span>lcuna <span class=\"_ _3\"></span>svalutazione <span class=\"_ _4\"></span>sul <span class=\"_ _4\"></span>valore di carico della part<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>cipazione<span class=\"_ _1\"></span>. Il <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _0\"></span>recuperabile <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>partecipazione <span class=\"_ _0\"></span><span class=\"ff1a\">\u00e8 <span class=\"_ _2\"></span>stato <span class=\"_ _2\"></span>sottoposto <span class=\"_ _0\"></span>ad <span class=\"_ _2\"></span>analisi <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>sensitivit\u00e0, <span class=\"_ _0\"></span>nell\u2019ipotesi <span class=\"_ _0\"></span>peggiorativa </span>formulata <span class=\"_ _4\"></span>che <span class=\"_ _1\"></span>prevede <span class=\"_ _4\"></span>un <span class=\"_ _1\"></span>aumento <span class=\"_ _4\"></span>dell\u20191% <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>tasso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>sconto. Tal<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>stress <span class=\"_ _4\"></span>test <span class=\"_ _4\"></span>determina <span class=\"_ _1\"></span>l\u2019insorge<span class=\"_ _1\"></span>re <span class=\"_ _4\"></span>di risult<span class=\"_ _1\"></span>ati sostanzialment<span class=\"_ _1\"></span>e non divergenti ri<span class=\"_ _4\"></span>spetto alle conclusioni<span class=\"_ _1\"></span> sopra riportate. Oltre <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>quanto <span class=\"_ _10\"> </span>sopra <span class=\"_ _11\"> </span>evidenziato <span class=\"_ _10\"> </span>non <span class=\"_ _11\"> </span>sono <span class=\"_ _11\"> </span>emersi <span class=\"_ _10\"> </span>ulteriori <span class=\"_ _11\"> </span>indicatori <span class=\"_ _11\"> </span>d\u2019<span class=\"_ _0\"></span><span class=\"ff1b\">impairment<span class=\"ff19\"> <span class=\"_ _10\"></span>sulle <span class=\"_ _11\"> </span>partecipazioni <span class=\"_ _11\"> </span>in </span></span>Imprese valuta<span class=\"_ _1\"></span>te con il met<span class=\"_ _1\"></span>odo del patrimonio<span class=\"_ _1\"></span> netto. 9.1.1 Riepilogo delle in<span class=\"_ _1\"></span>formazioni economico-finanziarie rela<span class=\"_ _1\"></span>tive alle societ\u00e0 collega<span class=\"_ _1\"></span>te I <span class=\"_ _1\"></span>dati <span class=\"_ _4\"></span>economico-<span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>delle societ<span class=\"_ _4\"></span>\u00e0 c<span class=\"_ _1\"></span>olleg<span class=\"_ _4\"></span>ate, <span class=\"_ _4\"></span>ritenute <span class=\"_ _4\"></span>significative<span class=\"_ _4\"></span>, desun<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>dai r<span class=\"_ _4\"></span>elativi <span class=\"_ _1\"></span>bilanci <span class=\"_ _4\"></span>redatti<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>base ai principi IFR<span class=\"_ _4\"></span>S sono di seguit<span class=\"_ _1\"></span>o riportati:<span class=\"_ _1\"></span><span class=\"ff25 fs6\"> </span>Autopistas del S<span class=\"_ _0\"></span>ol S.A. (19,82%)<span class=\"_ _0\"></span> - A<span class=\"_ _0\"></span>utostrada acces<span class=\"_ _0\"></span>so Nord d<span class=\"_ _0\"></span>ella citt\u00e0 di Bue<span class=\"_ _0\"></span>nos A<span class=\"_ _0\"></span>ires in Argen<span class=\"_ _0\"></span>tina 31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Attivo non corrente Patrimonio netto<span class=\"_ _1\"></span> 109.840<span class=\"fca sc0\"> </span>122.776<span class=\"fca sc0\"> </span>Immobilizzazioni m<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>teriali ed imm<span class=\"_ _1\"></span>ateriali 161.052<span class=\"fca sc0\"> </span>174.974<span class=\"fca sc0\"> </span>Passivita' non correnti<span class=\"_ _4\"></span> Attivita' finanzi<span class=\"_ _1\"></span>arie non correnti -<span class=\"fca sc0\"> </span>208<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Passivita' Finanziar<span class=\"_ _4\"></span>ie non correnti -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Altre attivita' non <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>orrenti -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Altre passivita' no<span class=\"_ _1\"></span>n correnti 60.707<span class=\"fca sc0\"> </span>64.784<span class=\"fca sc0\"> </span>Totale attivo non corrente<span class=\"_ _1\"></span> 161.052<span class=\"fca sc0\"> </span>175.182<span class=\"fca sc0\"> </span>Totale passivita' non <span class=\"_ _1\"></span>correnti 60.707<span class=\"fca sc0\"> </span>64.784<span class=\"fca sc0\"> </span>Attivo Corrente Passivita' correnti Disponibilita' liqui<span class=\"_ _1\"></span>de ed altre <span class=\"_ _1\"></span>attivita' finanziarie 20.144<span class=\"fca sc0\"> </span>25.674<span class=\"fca sc0\"> </span>Passivita' Finanziar<span class=\"_ _4\"></span>ie correnti -<span class=\"fca sc0\"> </span>6.895<span class=\"fca sc0\"> </span>Altre attivita' corre<span class=\"_ _1\"></span>nti 48.147<span class=\"fca sc0\"> </span>24.647<span class=\"fca sc0\"> </span>Altre passivita' corre<span class=\"_ _1\"></span>nti 58.796<span class=\"fca sc0\"> </span>31.048<span class=\"fca sc0\"> </span>Totale attivo corrente<span class=\"_ _1\"></span> 68.291<span class=\"fca sc0\"> </span>50.321<span class=\"fca sc0\"> </span>Totale passivita' corre<span class=\"_ _1\"></span>nti 58.796<span class=\"fca sc0\"> </span>37.943<span class=\"fca sc0\"> </span>Totale attivo 229.343<span class=\"fca sc0\"> </span>225.503<span class=\"fca sc0\"> </span>Totale passivo 229.343<span class=\"fca sc0\"> </span>225.503<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Euro/000 - quot<span class=\"_ _1\"></span>a Gruppo 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Ricavi 49.864<span class=\"fca sc0\"> </span>54.408<span class=\"fca sc0\"> </span>Patrimonio netto inizi<span class=\"_ _1\"></span>ale 18.491<span class=\"fca sc0\"> </span>21.768<span class=\"fca sc0\"> </span>Costi operativi<span class=\"_ _1\"></span> (40.020)<span class=\"fca sc0\"> </span>(43.831)<span class=\"fca sc0\"> </span>Risultato comple<span class=\"_ _1\"></span>ssivo attrib.  <span class=\"_ _1\"></span>al Gruppo (2.786)<span class=\"fca sc0\"> </span>(7.639)<span class=\"fca sc0\"> </span>Risultato operativo<span class=\"_ _1\"></span> 9.844<span class=\"fca sc0\"> </span>10.577<span class=\"fca sc0\"> </span>Dividendi distribuit<span class=\"_ _4\"></span>i -<span class=\"fca sc0\"> </span>(803)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Gestione finanzi<span class=\"_ _1\"></span>aria 5.641<span class=\"fca sc0\"> </span>(7.767)<span class=\"fca sc0\"> </span>Aumenti di capit<span class=\"_ _1\"></span>ale e altre variazi<span class=\"_ _1\"></span>oni 6.063<span class=\"fca sc0\"> </span>11.006<span class=\"fca sc0\"> </span>Risultato prima delle <span class=\"_ _1\"></span>imposte 15.485<span class=\"fca sc0\"> </span>2.810<span class=\"fca sc0\"> </span>Patrimonio netto finale<span class=\"_ _1\"></span> 21.768<span class=\"fca sc0\"> </span>24.332<span class=\"fca sc0\"> </span>Imposte  (19.029)<span class=\"fca sc0\"> </span>(718)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Fondo svalutazione<span class=\"_ _4\"></span> (4.999)<span class=\"fca sc0\"> </span>(4.999)<span class=\"fca sc0\"> </span>Risultato delle atti<span class=\"_ _1\"></span>vit\u00e0 continuative (3.544)<span class=\"fca sc0\"> </span>2.092<span class=\"fca sc0\"> </span>Altri componenti di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>onto economi<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>o complessivo (10.514)<span class=\"fca sc0\"> </span>(40.638)<span class=\"fca sc0\"> </span>Valore di carico 16.769<span class=\"fca sc0\"> </span>19.333<span class=\"fca sc0\"> </span>Risultato netto complessi<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>o (14.058)<span class=\"fca sc0\"> </span>(38.546)<span class=\"fca sc0\"> </span>Brennero Tu<span class=\"_ _0\"></span>nnel Constructi<span class=\"_ _0\"></span>on S.C. a r.l. (47,2<span class=\"_ _0\"></span>3%) <span class=\"_ _0\"></span>- Galleria di <span class=\"_ _0\"></span>base del <span class=\"ff1a\">Brenn<span class=\"_ _0\"></span>ero Lotto \u201cMules 2<span class=\"_ _0\"></span></span>-<span class=\"ff1a ls71\">3\u201d</span> 31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Attivo non corrente Patrimonio netto<span class=\"_ _1\"></span> 100<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>100<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Immobilizzazioni m<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>teriali ed imm<span class=\"_ _1\"></span>ateriali 53.587<span class=\"fca sc0\"> </span>34.811<span class=\"fca sc0\"> </span>Passivita' non corrent<span class=\"_ _1\"></span>i Attivita' finanzi<span class=\"_ _1\"></span>arie non correnti -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Passivita' Finanziar<span class=\"_ _4\"></span>ie non correnti 9.419<span class=\"fca sc0\"> </span>672<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Altre attivita' non <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>orrenti -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Altre passivita' no<span class=\"_ _1\"></span>n correnti 2.287<span class=\"fca sc0\"> </span>2.069<span class=\"fca sc0\"> </span>Totale attivo non corrente<span class=\"_ _1\"></span> 53.587<span class=\"fca sc0\"> </span>34.811<span class=\"fca sc0\"> </span>Totale passivita' non <span class=\"_ _1\"></span>correnti 11.706<span class=\"fca sc0\"> </span>2.741<span class=\"fca sc0\"> </span>Attivo Corrente Passivita' correnti Disponibilita' liqui<span class=\"_ _1\"></span>de ed altre <span class=\"_ _1\"></span>attivita' finanziarie 30.476<span class=\"fca sc0\"> </span>22.674<span class=\"fca sc0\"> </span>Passivita' Finanziar<span class=\"_ _4\"></span>ie correnti 696<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>522<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Altre attivita' corre<span class=\"_ _1\"></span>nti 19.709<span class=\"fca sc0\"> </span>19.770<span class=\"fca sc0\"> </span>Altre passivita' corre<span class=\"_ _1\"></span>nti 91.270<span class=\"fca sc0\"> </span>73.892<span class=\"fca sc0\"> </span>Totale attivo corrente<span class=\"_ _1\"></span> 50.185<span class=\"fca sc0\"> </span>42.444<span class=\"fca sc0\"> </span>Totale passivita' corre<span class=\"_ _1\"></span>nti 91.966<span class=\"fca sc0\"> </span>74.414<span class=\"fca sc0\"> </span>Totale attivo 103.772<span class=\"fca sc0\"> </span>77.255<span class=\"fca sc0\"> </span>Totale passivo 103.772<span class=\"fca sc0\"> </span>77.255<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Euro/000 - quot<span class=\"_ _1\"></span>a Gruppo 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Ricavi 188.136<span class=\"fca sc0\"> </span>153.097<span class=\"fca sc0\"> </span>Patrimonio netto inizi<span class=\"_ _1\"></span>ale 47<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>47<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Costi operativi<span class=\"_ _1\"></span> (186.994)<span class=\"fca sc0\"> </span>(152.747)<span class=\"fca sc0\"> </span>Risultato comple<span class=\"_ _1\"></span>ssivo attrib.  <span class=\"_ _1\"></span>al Gruppo -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Risultato operativo<span class=\"_ _1\"></span> 1.142<span class=\"fca sc0\"> </span>350<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Dividendi distribuit<span class=\"_ _4\"></span>i -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Gestione finanzi<span class=\"_ _1\"></span>aria (769)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(336)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Aumenti di capit<span class=\"_ _1\"></span>ale e altre variazi<span class=\"_ _1\"></span>oni -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Risultato prima delle <span class=\"_ _1\"></span>imposte 373<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>14<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Patrimonio netto finale<span class=\"_ _1\"></span> 47<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>47<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Imposte  (373)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(14)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Valore di carico 47<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>47<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Risultato netto complessi<span class=\"_ _1\"></span>vo -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Eurolink S<span class=\"_ _0\"></span>.C.p.A. (45,00%) <span class=\"_ _0\"></span>- Attravers<span class=\"_ _0\"></span>amento stabile <span class=\"_ _0\"></span>dello Stretto di M<span class=\"_ _0\"></span>essina 31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Attivo non corrente Patrimonio netto<span class=\"_ _1\"></span> 37.500<span class=\"fca sc0\"> </span>37.500<span class=\"fca sc0\"> </span>Attivo Corrente Passivita' correnti Disponibilita' liqui<span class=\"_ _1\"></span>de ed altre <span class=\"_ _1\"></span>attivita' finanziarie 708<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>644<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Passivita' Finanziar<span class=\"_ _4\"></span>ie correnti -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Altre attivita' corre<span class=\"_ _1\"></span>nti 59.518<span class=\"fca sc0\"> </span>59.746<span class=\"fca sc0\"> </span>Altre passivita' corre<span class=\"_ _1\"></span>nti 22.726<span class=\"fca sc0\"> </span>22.890<span class=\"fca sc0\"> </span>Totale attivo corrente<span class=\"_ _1\"></span> 60.226<span class=\"fca sc0\"> </span>60.390<span class=\"fca sc0\"> </span>Totale passivita' corre<span class=\"_ _1\"></span>nti 22.726<span class=\"fca sc0\"> </span>22.890<span class=\"fca sc0\"> </span>Totale attivo 60.226<span class=\"fca sc0\"> </span>60.390<span class=\"fca sc0\"> </span>Totale passivo 60.226<span class=\"fca sc0\"> </span>60.390<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Euro/000 - quot<span class=\"_ _1\"></span>a Gruppo 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Ricavi 242<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>228<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Patrimonio netto inizi<span class=\"_ _1\"></span>ale 16.875<span class=\"fca sc0\"> </span>16.875<span class=\"fca sc0\"> </span>Costi operativi<span class=\"_ _1\"></span> (235)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(228)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Risultato comple<span class=\"_ _1\"></span>ssivo attrib.  <span class=\"_ _1\"></span>al Gruppo -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Risultato operativo<span class=\"_ _1\"></span> 7<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Aumenti di capit<span class=\"_ _1\"></span>ale e altre variazi<span class=\"_ _1\"></span>oni -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Risultato prima delle <span class=\"_ _1\"></span>imposte 7<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Patrimonio netto finale<span class=\"_ _1\"></span> 16.875<span class=\"fca sc0\"> </span>16.875<span class=\"fca sc0\"> </span>Imposte  (7)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>Valore di carico 16.875<span class=\"fca sc0\"> </span>16.875<span class=\"fca sc0\"> </span>Risultato netto complessi<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>o -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Grupo Unid<span class=\"_ _0\"></span>os por el Canal S<span class=\"_ _0\"></span>.A. (48%)<span class=\"_ _0\"></span><span class=\"fsa\">*</span> - Ampliamen<span class=\"_ _0\"></span>to del Canale d<span class=\"_ _0\"></span>i Panama 31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Attivo non corrente Patrimonio netto<span class=\"_ _1\"></span> 5.215<span class=\"fca sc0\"> </span>6.553<span class=\"fca sc0\"> </span>Altre attivita' non <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>orrenti -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Altre passivita' no<span class=\"_ _1\"></span>n correnti 29<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>26<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Totale attivo non corrente<span class=\"_ _1\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Totale passivita' non <span class=\"_ _1\"></span>correnti 29<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>26<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Attivo Corrente Passivita' correnti Disponibilita' liqui<span class=\"_ _1\"></span>de ed altre <span class=\"_ _1\"></span>attivita' finanziarie 307<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>490<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Passivita' Finanziar<span class=\"_ _4\"></span>ie correnti 718.212<span class=\"fca sc0\"> </span>763.551<span class=\"fca sc0\"> </span>Altre attivita' corre<span class=\"_ _1\"></span>nti 1.559.709<span class=\"fca sc0\"> </span>1.647.529<span class=\"fca sc0\"> </span>Altre passivita' corre<span class=\"_ _1\"></span>nti 836.560<span class=\"fca sc0\"> </span>877.889<span class=\"fca sc0\"> </span>Totale attivo corrente<span class=\"_ _1\"></span> 1.560.016<span class=\"fca sc0\"> </span>1.648.019<span class=\"fca sc0\"> </span>Totale passivita' corre<span class=\"_ _1\"></span>nti 1.554.772<span class=\"fca sc0\"> </span>1.641.440<span class=\"fca sc0\"> </span>Totale attivo 1.560.016<span class=\"fca sc0\"> </span>1.648.019<span class=\"fca sc0\"> </span>Totale passivo 1.560.016<span class=\"fca sc0\"> </span>1.648.019<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Euro/000 - quot<span class=\"_ _1\"></span>a Gruppo 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Ricavi (240.858)<span class=\"fca sc0\"> </span>(3.679)<span class=\"fca sc0\"> </span>Patrimonio netto inizi<span class=\"_ _1\"></span>ale (10.038)<span class=\"fca sc0\"> </span>2.003<span class=\"fca sc0\"> </span>Costi operativi<span class=\"_ _1\"></span> (21.212)<span class=\"fca sc0\"> </span>(18.624)<span class=\"fca sc0\"> </span>Risultato comple<span class=\"_ _1\"></span>ssivo attrib.  <span class=\"_ _1\"></span>al Gruppo (100.590)<span class=\"fca sc0\"> </span>(11.155)<span class=\"fca sc0\"> </span>Risultato operativo<span class=\"_ _1\"></span> (262.070)<span class=\"fca sc0\"> </span>(22.303)<span class=\"fca sc0\"> </span>Dividendi distribuit<span class=\"_ _4\"></span>i -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Gestione finanzi<span class=\"_ _1\"></span>aria 788<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(5.158)<span class=\"fca sc0\"> </span>Aumenti di capit<span class=\"_ _1\"></span>ale e altre variazi<span class=\"_ _1\"></span>oni 112.631<span class=\"fca sc0\"> </span>11.669<span class=\"fca sc0\"> </span>Risultato prima delle <span class=\"_ _1\"></span>imposte (261.282)<span class=\"fca sc0\"> </span>(27.461)<span class=\"fca sc0\"> </span>Patrimonio netto finale<span class=\"_ _1\"></span> 2.003<span class=\"fca sc0\"> </span>2.516<span class=\"fca sc0\"> </span>Imposte  -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Ulteriori interesse<span class=\"_ _1\"></span>nze a L/T (IAS 28 p<span class=\"_ _4\"></span>ar. 14 a) 494.916<span class=\"fca sc0\"> </span>525.955<span class=\"fca sc0\"> </span>Risultato delle atti<span class=\"_ _1\"></span>vit\u00e0 continuative (261.282)<span class=\"fca sc0\"> </span>(27.461)<span class=\"fca sc0\"> </span>Altri componenti di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>onto economi<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>o Fondo svalutazione<span class=\"_ _4\"></span> (13.458)<span class=\"fca sc0\"> </span>(2.302)<span class=\"fca sc0\"> </span>complessivo (673)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(1.589)<span class=\"fca sc0\"> </span>Valore di carico 483.461<span class=\"fca sc0\"> </span>526.169<span class=\"fca sc0\"> </span>Risultato netto complessi<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>o (261.955)<span class=\"fca sc0\"> </span>(29.050)<span class=\"fca sc0\"> </span>* <span class=\"ls0\">Esistono accordi inter<span class=\"_ _1\"></span>ni riguardant<span class=\"_ _1\"></span>i la ridistribuzion<span class=\"_ _4\"></span>e delle percentuali nei risult<span class=\"_ _1\"></span>ati dei membri de<span class=\"_ _1\"></span>l consorzio, che<span class=\"_ _1\"></span> assegnano a Webuild S.p.A. un<span class=\"_ _4\"></span>a </span>percentuale di posse<span class=\"_ _1\"></span>sso pari al 3<span class=\"_ _1\"></span>8,4%. Metro C S.<span class=\"_ _0\"></span>C.p.A. (34,50%) <span class=\"_ _0\"></span>- Metropol<span class=\"_ _0\"></span>itana di Roma <span class=\"_ _0\"></span>- Linea <span class=\"_ _0\"></span>C  31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Attivo non corrente Patrimonio netto<span class=\"_ _1\"></span> 57.018<span class=\"fca sc0\"> </span>57.018<span class=\"fca sc0\"> </span>Immobilizzazioni m<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>teriali ed immate<span class=\"_ _4\"></span>ria<span class=\"_ _0\"></span>li 1.522<span class=\"fca sc0\"> </span>1.295<span class=\"fca sc0\"> </span>Passivita' non corrent<span class=\"_ _1\"></span>i Attivita' finanzi<span class=\"_ _1\"></span>arie non correnti -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Passivita' Finanziar<span class=\"_ _4\"></span>ie non correnti -<span class=\"fca sc0\"> </span>77<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Altre attivita' non <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>orrenti -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Altre passivita' no<span class=\"_ _1\"></span>n correnti 2.511<span class=\"fca sc0\"> </span>2.686<span class=\"fca sc0\"> </span>Totale attivo non corrente<span class=\"_ _1\"></span> 1.522<span class=\"fca sc0\"> </span>1.295<span class=\"fca sc0\"> </span>Totale passivita' non <span class=\"_ _1\"></span>correnti 2.511<span class=\"fca sc0\"> </span>2.763<span class=\"fca sc0\"> </span>Attivo Corrente Passivita' correnti Disponibilita' liqui<span class=\"_ _1\"></span>de ed altre <span class=\"_ _1\"></span>attivita' finanziarie 468<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>12<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Passivita' Finanziar<span class=\"_ _4\"></span>ie correnti 50.270<span class=\"fca sc0\"> </span>58.064<span class=\"fca sc0\"> </span>Altre attivita' corre<span class=\"_ _1\"></span>nti 261.894<span class=\"fca sc0\"> </span>323.315<span class=\"fca sc0\"> </span>Altre passivita' corre<span class=\"_ _1\"></span>nti 154.085<span class=\"fca sc0\"> </span>206.777<span class=\"fca sc0\"> </span>Totale attivo corrente<span class=\"_ _1\"></span> 262.362<span class=\"fca sc0\"> </span>323.327<span class=\"fca sc0\"> </span>Totale passivita' corre<span class=\"_ _1\"></span>nti 204.355<span class=\"fca sc0\"> </span>264.841<span class=\"fca sc0\"> </span>Totale attivo 263.884<span class=\"fca sc0\"> </span>324.622<span class=\"fca sc0\"> </span>Totale passivo 263.884<span class=\"fca sc0\"> </span>324.622<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Euro/000 - quot<span class=\"_ _1\"></span>a Gruppo 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Ricavi 55.911<span class=\"fca sc0\"> </span>79.721<span class=\"fca sc0\"> </span>Patrimonio netto inizi<span class=\"_ _1\"></span>ale 19.671<span class=\"fca sc0\"> </span>19.671<span class=\"fca sc0\"> </span>Costi operativi<span class=\"_ _1\"></span> (54.123)<span class=\"fca sc0\"> </span>(77.422)<span class=\"fca sc0\"> </span>Risultato comple<span class=\"_ _1\"></span>ssivo attrib.  <span class=\"_ _1\"></span>al Gruppo -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Risultato operativo<span class=\"_ _1\"></span> 1.788<span class=\"fca sc0\"> </span>2.299<span class=\"fca sc0\"> </span>Dividendi distribuit<span class=\"_ _1\"></span>i -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Gestione finanzi<span class=\"_ _1\"></span>aria (1.583)<span class=\"fca sc0\"> </span>(2.026)<span class=\"fca sc0\"> </span>Aumenti di capit<span class=\"_ _1\"></span>ale e altre variazi<span class=\"_ _1\"></span>oni -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Risultato prima delle <span class=\"_ _1\"></span>imposte 205<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>273<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Patrimonio netto finale<span class=\"_ _1\"></span> 19.671<span class=\"fca sc0\"> </span>19.671<span class=\"fca sc0\"> </span>Imposte  (205)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(273)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Valore di carico 19.671<span class=\"fca sc0\"> </span>19.671<span class=\"fca sc0\"> </span>Risultato netto complessi<span class=\"_ _1\"></span>vo -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Metro de Lima L<span class=\"_ _0\"></span>inea 2 S.A. (18,<span class=\"_ _0\"></span>25%) - L<span class=\"_ _0\"></span>inea 2 metro<span class=\"_ _0\"></span>politana di Lima <span class=\"_ _0\"></span>in Per\u00f9 31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Attivo non corrente Patrimonio netto<span class=\"_ _1\"></span> 172.843<span class=\"fca sc0\"> </span>204.513<span class=\"fca sc0\"> </span>Immobilizzazioni m<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>teriali ed imm<span class=\"_ _1\"></span>ateriali 624<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>792<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Passivita' non corrent<span class=\"_ _1\"></span>i Altre attivita' non <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>orrenti -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Altre passivita' no<span class=\"_ _1\"></span>n correnti 4.556<span class=\"fca sc0\"> </span>4.838<span class=\"fca sc0\"> </span>Totale attivo non corrente<span class=\"_ _1\"></span> 624<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>792<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Totale passivita' non <span class=\"_ _1\"></span>correnti 4.556<span class=\"fca sc0\"> </span>4.838<span class=\"fca sc0\"> </span>Attivo Corrente Passivita' correnti Disponibilita' liqui<span class=\"_ _1\"></span>de ed altre <span class=\"_ _1\"></span>attivita' finanziarie 17.875<span class=\"fca sc0\"> </span>8.837<span class=\"fca sc0\"> </span>Passivita' Finanziar<span class=\"_ _4\"></span>ie correnti 55.210<span class=\"fca sc0\"> </span>56.046<span class=\"fca sc0\"> </span>Altre attivita' corre<span class=\"_ _1\"></span>nti 437.622<span class=\"fca sc0\"> </span>447.193<span class=\"fca sc0\"> </span>Altre passivita' corre<span class=\"_ _1\"></span>nti 223.512<span class=\"fca sc0\"> </span>191.425<span class=\"fca sc0\"> </span>Totale attivo corrente<span class=\"_ _1\"></span> 455.497<span class=\"fca sc0\"> </span>456.030<span class=\"fca sc0\"> </span>Totale passivita' corre<span class=\"_ _1\"></span>nti 278.722<span class=\"fca sc0\"> </span>247.471<span class=\"fca sc0\"> </span>Totale attivo 456.121<span class=\"fca sc0\"> </span>456.822<span class=\"fca sc0\"> </span>Totale passivo 456.121<span class=\"fca sc0\"> </span>456.822<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Euro/000 - quot<span class=\"_ _1\"></span>a Gruppo 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Ricavi 248.280<span class=\"fca sc0\"> </span>190.575<span class=\"fca sc0\"> </span>Patrimonio netto inizi<span class=\"_ _1\"></span>ale 26.513<span class=\"fca sc0\"> </span>31.544<span class=\"fca sc0\"> </span>Costi operativi<span class=\"_ _1\"></span> (240.386)<span class=\"fca sc0\"> </span>(192.902)<span class=\"fca sc0\"> </span>Risultato comple<span class=\"_ _1\"></span>ssivo attrib.  <span class=\"_ _1\"></span>al Gruppo 5.031<span class=\"fca sc0\"> </span>5.780<span class=\"fca sc0\"> </span>Risultato operativo<span class=\"_ _1\"></span> 7.894<span class=\"fca sc0\"> </span>(2.327)<span class=\"fca sc0\"> </span>Dividendi distribuit<span class=\"_ _4\"></span>i -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Gestione finanzi<span class=\"_ _1\"></span>aria 15.111<span class=\"fca sc0\"> </span>28.793<span class=\"fca sc0\"> </span>Aumenti di capit<span class=\"_ _1\"></span>ale e altre variazi<span class=\"_ _1\"></span>oni -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Risultato prima delle <span class=\"_ _1\"></span>imposte 23.005<span class=\"fca sc0\"> </span>26.466<span class=\"fca sc0\"> </span>Patrimonio netto finale<span class=\"_ _1\"></span> 31.544<span class=\"fca sc0\"> </span>37.324<span class=\"fca sc0\"> </span>Imposte  (8.210)<span class=\"fca sc0\"> </span>(5.220)<span class=\"fca sc0\"> </span>Risultato delle atti<span class=\"_ _1\"></span>vit\u00e0 continuative 14.795<span class=\"fca sc0\"> </span>21.246<span class=\"fca sc0\"> </span>Altri componenti di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>onto economico complessivo 12.775<span class=\"fca sc0\"> </span>10.424<span class=\"fca sc0\"> </span>Valore di carico 31.544<span class=\"fca sc0\"> </span>37.324<span class=\"fca sc0\"> </span>Risultato netto complessi<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>o 27.570<span class=\"fca sc0\"> </span>31.670<span class=\"fca sc0\"> </span>Mobilink H<span class=\"_ _0\"></span>urontario G.P. (35<span class=\"_ _0\"></span>,00%) <span class=\"_ _0\"></span>- Linea ferrovi<span class=\"_ _0\"></span>aria nella provi<span class=\"_ _0\"></span>ncia di Ontario in <span class=\"_ _0\"></span>Cananda<span class=\"_ _0\"></span> 31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 <span class=\"ls0\">dicembre<span class=\"fca sc0\"> </span></span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Attivo non corrente Patrimonio netto<span class=\"_ _1\"></span> 11.790<span class=\"fca sc0\"> </span>34.146 Immobilizzazioni m<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>teriali ed imm<span class=\"_ _1\"></span>ateriali 453.627<span class=\"fca sc0\"> </span>529.941<span class=\"fca sc0\"> </span>Passivita' non corrent<span class=\"_ _1\"></span>i Attivita' finanzi<span class=\"_ _1\"></span>arie non correnti -<span class=\"fca sc0\"> </span>Passivita' Finanziar<span class=\"_ _4\"></span>ie non correnti 383.631<span class=\"fca sc0\"> </span>411.613<span class=\"fca sc0\"> </span>Totale attivo non corrente<span class=\"_ _1\"></span> 453.627<span class=\"fca sc0\"> </span>529.941<span class=\"fca sc0\"> </span>Totale passivita' non <span class=\"_ _1\"></span>correnti 383.631<span class=\"fca sc0\"> </span>411.613<span class=\"fca sc0\"> </span>Attivo Corrente Passivita' correnti Disponibilita' liqui<span class=\"_ _1\"></span>de ed altre <span class=\"_ _1\"></span>attivita' finanziarie 4.831<span class=\"fca sc0\"> </span>5.139<span class=\"fca sc0\"> </span>Passivita' Finanziar<span class=\"_ _4\"></span>ie correnti Altre attivita' corre<span class=\"_ _1\"></span>nti 265<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>18.763<span class=\"fca sc0\"> </span>Altre passivita' corre<span class=\"_ _1\"></span>nti 63.302<span class=\"fca sc0\"> </span>108.084<span class=\"fca sc0\"> </span>Totale attivo corrente<span class=\"_ _1\"></span> 5.096<span class=\"fca sc0\"> </span>23.902<span class=\"fca sc0\"> </span>Totale passivita' corre<span class=\"_ _1\"></span>nti 63.302<span class=\"fca sc0\"> </span>108.084<span class=\"fca sc0\"> </span>Totale attivo 458.723<span class=\"fca sc0\"> </span>553.843<span class=\"fca sc0\"> </span>Totale passivo 458.723<span class=\"fca sc0\"> </span>553.843<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 - quot<span class=\"_ _1\"></span>a Gruppo 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Ricavi 281.938<span class=\"fca sc0\"> </span>269.957<span class=\"fca sc0\"> </span>Patrimonio netto inizi<span class=\"_ _1\"></span>ale (1.613)<span class=\"fca sc0\"> </span>4.126<span class=\"fca sc0\"> </span>Costi operativi<span class=\"_ _1\"></span> (263.400)<span class=\"fca sc0\"> </span>(248.972)<span class=\"fca sc0\"> </span>Risultato complessi<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>o attrib.  al Gru<span class=\"_ _1\"></span>ppo 5.990<span class=\"fca sc0\"> </span>7.825<span class=\"fca sc0\"> </span>Risultato operativo<span class=\"_ _1\"></span> 18.538<span class=\"fca sc0\"> </span>20.985<span class=\"fca sc0\"> </span>Dividendi distribuit<span class=\"_ _4\"></span>i Gestione finanzi<span class=\"_ _1\"></span>aria (10.822)<span class=\"fca sc0\"> </span>(11.620)<span class=\"fca sc0\"> </span>Aumenti di capit<span class=\"_ _1\"></span>ale e altre variazi<span class=\"_ _1\"></span>oni (251)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Risultato prima delle <span class=\"_ _1\"></span>imposte 7.716<span class=\"fca sc0\"> </span>9.365<span class=\"fca sc0\"> </span>Patrimonio netto finale<span class=\"_ _1\"></span> 4.126<span class=\"fca sc0\"> </span>11.951<span class=\"fca sc0\"> </span>Imposte  -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Risultato delle atti<span class=\"_ _1\"></span>vit\u00e0 continuative 7.716<span class=\"fca sc0\"> </span>9.365<span class=\"fca sc0\"> </span>Altri componenti di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>onto economi<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>o complessivo 9.398<span class=\"fca sc0\"> </span>12.991<span class=\"fca sc0\"> </span>Valore di carico 4.126<span class=\"fca sc0\"> </span>11.951<span class=\"fca sc0\"> </span>Risultato netto complessi<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>o 17.114<span class=\"fca sc0\"> </span>22.356<span class=\"fca sc0\"> </span>Yuma Con<span class=\"_ _0\"></span>cesionaria S.A. (48,<span class=\"_ _0\"></span>33%) <span class=\"_ _0\"></span>- Terzo lotto a<span class=\"_ _0\"></span>utostradale R<span class=\"_ _0\"></span>uta del Sol in C<span class=\"_ _0\"></span>olombia<span class=\"_ _0\"></span> 31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Attivo non corrente Patrimonio netto<span class=\"_ _1\"></span> 2.643<span class=\"fca sc0\"> </span>12.435<span class=\"fca sc0\"> </span>Immobilizzazioni m<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>teriali ed imm<span class=\"_ _1\"></span>ateriali 364.800<span class=\"fca sc0\"> </span>479.932<span class=\"fca sc0\"> </span>Passivita' non corrent<span class=\"_ _1\"></span>i Attivita' finanzi<span class=\"_ _1\"></span>arie non correnti -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Passivita' Finanziar<span class=\"_ _4\"></span>ie non correnti 210.963<span class=\"fca sc0\"> </span>285.129<span class=\"fca sc0\"> </span>Altre attivita' non <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>orrenti -<span class=\"fca sc0\"> </span>197<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Altre passivita' no<span class=\"_ _1\"></span>n correnti 360<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>154<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Totale attivo non corrente<span class=\"_ _1\"></span> 364.800<span class=\"fca sc0\"> </span>480.129<span class=\"fca sc0\"> </span>Totale passivita' non <span class=\"_ _1\"></span>correnti 211.323<span class=\"fca sc0\"> </span>285.283<span class=\"fca sc0\"> </span>Attivo Corrente Passivita' correnti Disponibilita' liqui<span class=\"_ _1\"></span>de ed altre <span class=\"_ _1\"></span>attivita' finanziarie 2.965<span class=\"fca sc0\"> </span>6.241<span class=\"fca sc0\"> </span>Passivita' Finanziar<span class=\"_ _4\"></span>ie correnti 5.988<span class=\"fca sc0\"> </span>5.138<span class=\"fca sc0\"> </span>Altre attivita' corre<span class=\"_ _1\"></span>nti 43.768<span class=\"fca sc0\"> </span>33.910<span class=\"fca sc0\"> </span>Altre passivita' corre<span class=\"_ _1\"></span>nti 191.579<span class=\"fca sc0\"> </span>217.424<span class=\"fca sc0\"> </span>Totale attivo corrente<span class=\"_ _1\"></span> 46.733<span class=\"fca sc0\"> </span>40.151<span class=\"fca sc0\"> </span>Totale passivita' corre<span class=\"_ _1\"></span>nti 197.567<span class=\"fca sc0\"> </span>222.562<span class=\"fca sc0\"> </span>Totale attivo 411.533<span class=\"fca sc0\"> </span>520.280<span class=\"fca sc0\"> </span>Totale passivo 411.533<span class=\"fca sc0\"> </span>520.280<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 <span class=\"ls0\">dicembre<span class=\"fca sc0\"> </span></span>Esercizio<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Euro/000 - quot<span class=\"_ _1\"></span>a Gruppo 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Ricavi 149.330<span class=\"fca sc0\"> </span>203.398<span class=\"fca sc0\"> </span>Patrimonio netto inizi<span class=\"_ _1\"></span>ale 5.745<span class=\"fca sc0\"> </span>1.277<span class=\"fca sc0\"> </span>Costi operativi<span class=\"_ _1\"></span> (153.858)<span class=\"fca sc0\"> </span>(193.511)<span class=\"fca sc0\"> </span>Risultato comple<span class=\"_ _1\"></span>ssivo attrib.  <span class=\"_ _1\"></span>al Gruppo (4.468)<span class=\"fca sc0\"> </span>4.733<span class=\"fca sc0\"> </span>Risultato operativo<span class=\"_ _1\"></span> (4.528)<span class=\"fca sc0\"> </span>9.887<span class=\"fca sc0\"> </span>Dividendi distribuit<span class=\"_ _4\"></span>i -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Gestione finanzi<span class=\"_ _1\"></span>aria (3.517)<span class=\"fca sc0\"> </span>2.286<span class=\"fca sc0\"> </span>Aumenti di capit<span class=\"_ _1\"></span>ale e altre variazi<span class=\"_ _1\"></span>oni -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Risultato prima delle <span class=\"_ _1\"></span>imposte (8.045)<span class=\"fca sc0\"> </span>12.173<span class=\"fca sc0\"> </span>Patrimonio netto finale<span class=\"_ _1\"></span> 1.277<span class=\"fca sc0\"> </span>6.010<span class=\"fca sc0\"> </span>Imposte  (489)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(513)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Risultato delle atti<span class=\"_ _1\"></span>vit\u00e0 continuative (8.534)<span class=\"fca sc0\"> </span>11.660<span class=\"fca sc0\"> </span>Altri componenti di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>onto economi<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>o complessivo (711)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(1.870)<span class=\"fca sc0\"> </span>Valore di carico 1.277<span class=\"fca sc0\"> </span>6.010<span class=\"fca sc0\"> </span>Risultato netto complessi<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>o (9.245)<span class=\"fca sc0\"> </span>9.790<span class=\"fca sc0\"> </span>Significative restrizi<span class=\"_ _1\"></span>oni  Alla data di <span class=\"_ _0\"></span>redaz<span class=\"_ _1\"></span>ione della <span class=\"_ _0\"></span>present<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>Rela<span class=\"_ _1\"></span>zione finanziaria <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>esis<span class=\"_ _1\"></span>tono res<span class=\"_ _1\"></span>trizioni con <span class=\"_ _0\"></span>rif<span class=\"_ _1\"></span>eriment<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span>alla capacit\u00e0<span class=\"_ _4\"></span> delle <span class=\"_ _3\"></span>S<span class=\"_ _0\"></span>ociet<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _4\"></span>Colleg<span class=\"_ _4\"></span>ate <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>asf<span class=\"_ _4\"></span>erire <span class=\"_ _3\"></span>fondi <span class=\"_ _3\"></span>all\u2019<span class=\"_ _3\"></span>entit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>sotto <span class=\"_ _4\"></span>f<span class=\"_ _4\"></span>orma <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>dividendi, <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>rimbor<span class=\"_ _4\"></span>si <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>prestiti<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>anticipazion<span class=\"_ _1\"></span>i eff<span class=\"_ _4\"></span>ettuati dall<span class=\"_ _1\"></span>\u2019<span class=\"_ _3\"></span>entit\u00e0<span class=\"_ _4\"></span>.<span class=\"ff19\"> </span>Passivit\u00e0 potenziali Alla <span class=\"_ _0\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>redaz<span class=\"_ _1\"></span>ione <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>present<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>Relazione <span class=\"_ _0\"></span>finanziaria <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>ci <span class=\"_ _f\"></span>sono <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>potenzia<span class=\"_ _1\"></span>li <span class=\"_ _2\"></span>significa<span class=\"_ _4\"></span>tive <span class=\"_ _2\"></span>rela<span class=\"_ _1\"></span>tive agli <span class=\"_ _10\"> </span>intere<span class=\"_ _1\"></span>ssi <span class=\"_ _11\"> </span>del <span class=\"_ _11\"> </span>gruppo <span class=\"_ _b\"> </span>nell<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>Societ\u00e0 <span class=\"_ _10\"> </span>Collega<span class=\"_ _1\"></span>te. <span class=\"_ _10\"> </span>Le <span class=\"_ _b\"> </span>even<span class=\"_ _1\"></span>tuali <span class=\"_ _11\"> </span>ar<span class=\"_ _1\"></span>ee <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>rischio <span class=\"_ _11\"> </span>rela<span class=\"_ _4\"></span>tive <span class=\"_ _11\"> </span>alle <span class=\"_ _11\"> </span>stesse <span class=\"_ _10\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _11\"> </span>st<span class=\"_ _1\"></span>at<span class=\"_ _4\"></span>e richiamat<span class=\"_ _4\"></span>e nella Re<span class=\"_ _1\"></span>lazione sulla g<span class=\"_ _1\"></span>estione al<span class=\"_ _1\"></span> para<span class=\"_ _1\"></span>gra<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>o \u201cPrincipali<span class=\"_ _1\"></span> fa<span class=\"_ _4\"></span>ttori di rischio e i<span class=\"_ _1\"></span>ncertezz<span class=\"_ _4\"></span>e\u201d<span class=\"_ _5\"></span>.<span class=\"ff19\"> </span>9.1.2 Riepilogo dell<span class=\"_ _1\"></span>e inf<span class=\"_ _4\"></span>ormazioni economic<span class=\"_ _1\"></span>o-finanziari<span class=\"_ _1\"></span>e rela<span class=\"_ _1\"></span>tive alle <span class=\"ff23\">joint ve<span class=\"_ _4\"></span>nture<span class=\"ff19 fc0 sc1\"> </span></span>Nelle tabelle <span class=\"_ _0\"></span>sottostanti sono riportati i <span class=\"_ _0\"></span>principali dati <span class=\"_ _0\"></span>economici e <span class=\"_ _0\"></span>finanziari, desunti dai <span class=\"_ _0\"></span>Bila<span class=\"_ _0\"></span>nci <span class=\"_ _0\"></span>IAS/IFRS, delle principali <span class=\"ff1b\">Joint Ve<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>ture<span class=\"ff19\">. </span></span>Flatiron Wes<span class=\"_ _0\"></span>t Inc.- The L<span class=\"_ _0\"></span>ane Constr. <span class=\"_ _0\"></span>Corp. J.V. (4<span class=\"_ _0\"></span>0%) - Amp<span class=\"_ _0\"></span>liamento autostrada <span class=\"_ _0\"></span>I-<span class=\"ls71\">405<span class=\"_ _0\"></span></span>-Washing<span class=\"_ _0\"></span>ton 31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Attivo non corrente Patrimonio netto<span class=\"_ _1\"></span> (13.566)<span class=\"fca sc0\"> </span>4.378 Immobilizzazioni m<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>teriali ed imm<span class=\"_ _1\"></span>ateriali 2.434<span class=\"fca sc0\"> </span>2.358<span class=\"fca sc0\"> </span>Passivita' non corrent<span class=\"_ _1\"></span>i Attivita' finanzi<span class=\"_ _1\"></span>arie non correnti 69<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>Passivita' Finanziar<span class=\"_ _4\"></span>ie non correnti 1.359<span class=\"fca sc0\"> </span>912<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Totale attivo non corrente<span class=\"_ _1\"></span> 2.503<span class=\"fca sc0\"> </span>2.358<span class=\"fca sc0\"> </span>Totale passivita' non <span class=\"_ _1\"></span>correnti 1.359<span class=\"fca sc0\"> </span>912<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Attivo Corrente Passivita' correnti Disponibilita' liqui<span class=\"_ _1\"></span>de ed altre <span class=\"_ _1\"></span>attivita' finanziarie 21.208<span class=\"fca sc0\"> </span>1.047<span class=\"fca sc0\"> </span>Passivita' Finanziar<span class=\"_ _4\"></span>ie correnti 988<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>1.306<span class=\"fca sc0\"> </span>Altre attivita' corre<span class=\"_ _1\"></span>nti 10.349<span class=\"fca sc0\"> </span>29.173<span class=\"fca sc0\"> </span>Altre passivita' corre<span class=\"_ _1\"></span>nti 45.279<span class=\"fca sc0\"> </span>25.982<span class=\"fca sc0\"> </span>Totale attivo corrente<span class=\"_ _1\"></span> 31.557<span class=\"fca sc0\"> </span>30.220<span class=\"fca sc0\"> </span>Totale passivita' corre<span class=\"_ _1\"></span>nti 46.267<span class=\"fca sc0\"> </span>27.288<span class=\"fca sc0\"> </span>Totale attivo 34.060<span class=\"fca sc0\"> </span>32.578<span class=\"fca sc0\"> </span>Totale passivo 34.060<span class=\"fca sc0\"> </span>32.578<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 - quot<span class=\"_ _1\"></span>a Gruppo 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Ricavi 75.155<span class=\"fca sc0\"> </span>128.666<span class=\"fca sc0\"> </span>Patrimonio netto inizi<span class=\"_ _1\"></span>ale (3.771)<span class=\"fca sc0\"> </span>(5.425)<span class=\"fca sc0\"> </span>Costi operativi<span class=\"_ _1\"></span> (66.947)<span class=\"fca sc0\"> </span>(114.388)<span class=\"fca sc0\"> </span>Risultato comple<span class=\"_ _1\"></span>ssivo attrib.  <span class=\"_ _1\"></span>al Gruppo 2.912<span class=\"fca sc0\"> </span>5.278<span class=\"fca sc0\"> </span>Risultato operativo<span class=\"_ _1\"></span> 8.208<span class=\"fca sc0\"> </span>14.278<span class=\"fca sc0\"> </span>Dividendi distribuit<span class=\"_ _1\"></span>i (17.249)<span class=\"fca sc0\"> </span>(12.155)<span class=\"fca sc0\"> </span>Gestione finanzi<span class=\"_ _1\"></span>aria -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Aumenti di capit<span class=\"_ _1\"></span>ale e altre variazi<span class=\"_ _1\"></span>oni 12.683<span class=\"fca sc0\"> </span>14.055<span class=\"fca sc0\"> </span>Risultato prima delle <span class=\"_ _1\"></span>imposte 8.208<span class=\"fca sc0\"> </span>14.278<span class=\"fca sc0\"> </span>Patrimonio netto finale<span class=\"_ _1\"></span> (5.425)<span class=\"fca sc0\"> </span>1.753<span class=\"fca sc0\"> </span>Imposte  -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Risultato delle atti<span class=\"_ _1\"></span>vit\u00e0 continuative 8.208<span class=\"fca sc0\"> </span>14.278<span class=\"fca sc0\"> </span>Altri componenti di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>onto economi<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>o complessivo (929)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(1.082)<span class=\"fca sc0\"> </span>Valore di carico (5.425)<span class=\"fca sc0\"> </span>1.753<span class=\"fca sc0\"> </span>Risultato netto complessi<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>o 7.279<span class=\"fca sc0\"> </span>13.196<span class=\"fca sc0\"> </span>Skanska-Gra<span class=\"_ _0\"></span>nite-Lane J<span class=\"_ _0\"></span>.V. (30%) - Am<span class=\"_ _0\"></span>pliamento I<span class=\"_ _0\"></span>nterstate 4 <span class=\"_ _0\"></span>- Florida (USA) <span class=\"_ _0\"></span> 31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Attivo non corrente Patrimonio netto<span class=\"_ _1\"></span> (199.582)<span class=\"fca sc0\"> </span>(256.456)<span class=\"fca sc0\"> </span>Immobilizzazioni m<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>teriali ed imm<span class=\"_ _1\"></span>ateriali 304<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>Passivita' non corrent<span class=\"_ _1\"></span>i Totale attivo non corrente<span class=\"_ _1\"></span> 304<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>Totale passivita' non <span class=\"_ _1\"></span>correnti -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Attivo Corrente Passivita' correnti Disponibilita' liqui<span class=\"_ _1\"></span>de ed altre <span class=\"_ _1\"></span>attivita' finanziarie 17.675<span class=\"fca sc0\"> </span>23.252<span class=\"fca sc0\"> </span>Passivita' Finanziar<span class=\"_ _4\"></span>ie correnti -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Altre attivita' corre<span class=\"_ _1\"></span>nti 10.842<span class=\"fca sc0\"> </span>3.799<span class=\"fca sc0\"> </span>Altre passivita' corre<span class=\"_ _1\"></span>nti 228.403<span class=\"fca sc0\"> </span>283.507<span class=\"fca sc0\"> </span>Totale attivo corrente<span class=\"_ _1\"></span> 28.517<span class=\"fca sc0\"> </span>27.051<span class=\"fca sc0\"> </span>Totale passivita' corre<span class=\"_ _1\"></span>nti 228.403<span class=\"fca sc0\"> </span>283.507<span class=\"fca sc0\"> </span>Totale attivo 28.821<span class=\"fca sc0\"> </span>27.051<span class=\"fca sc0\"> </span>Totale passivo 28.821<span class=\"fca sc0\"> </span>27.051<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 - quot<span class=\"_ _1\"></span>a Gruppo 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Ricavi 220.953<span class=\"fca sc0\"> </span>35.249<span class=\"fca sc0\"> </span>Patrimonio netto inizi<span class=\"_ _1\"></span>ale (47.446)<span class=\"fca sc0\"> </span>(59.875)<span class=\"fca sc0\"> </span>Costi operativi<span class=\"_ _1\"></span> (247.997)<span class=\"fca sc0\"> </span>(80.564)<span class=\"fca sc0\"> </span>Risultato comple<span class=\"_ _1\"></span>ssivo attrib.  <span class=\"_ _1\"></span>al Gruppo (12.429)<span class=\"fca sc0\"> </span>(17.063)<span class=\"fca sc0\"> </span>Risultato operativo<span class=\"_ _1\"></span> (27.044)<span class=\"fca sc0\"> </span>(45.315)<span class=\"fca sc0\"> </span>Dividendi distribuit<span class=\"_ _4\"></span>i -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Gestione finanzi<span class=\"_ _1\"></span>aria 7<span class=\"fca sc0\"> </span>215<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Aumenti di capit<span class=\"_ _1\"></span>ale e altre variazi<span class=\"_ _1\"></span>oni -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Risultato prima delle <span class=\"_ _1\"></span>imposte (27.037)<span class=\"fca sc0\"> </span>(45.100)<span class=\"fca sc0\"> </span>Patrimonio netto finale<span class=\"_ _1\"></span> (59.875)<span class=\"fca sc0\"> </span>(76.938)<span class=\"fca sc0\"> </span>Imposte  -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Risultato delle atti<span class=\"_ _1\"></span>vit\u00e0 continuative (27.037)<span class=\"fca sc0\"> </span>(45.100)<span class=\"fca sc0\"> </span>Altri componenti di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>onto economi<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>o complessivo (14.392)<span class=\"fca sc0\"> </span>(11.775)<span class=\"fca sc0\"> </span>Valore di carico (59.875)<span class=\"fca sc0\"> </span>(76.938)<span class=\"fca sc0\"> </span>Risultato netto complessi<span class=\"_ _1\"></span>vo (41.429)<span class=\"fca sc0\"> </span>(56.875)<span class=\"fca sc0\"> </span>Unionport C<span class=\"_ _0\"></span>onstructors J.V. (45%) <span class=\"_ _0\"></span>- S<span class=\"_ _0\"></span>ostituzione dell'U<span class=\"_ _0\"></span>nionport Bridge <span class=\"_ _0\"></span>- New Y<span class=\"_ _0\"></span>ork (USA) 31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Attivo non corrente Patrimonio netto<span class=\"_ _1\"></span> 30.133 26.634 Attivo Corrente Passivita' correnti Disponibilita' liqui<span class=\"_ _1\"></span>de ed altre <span class=\"_ _1\"></span>attivita' finanziarie 5.276<span class=\"fca sc0\"> </span>8.243<span class=\"fca sc0\"> </span>Passivita' Finanziar<span class=\"_ _4\"></span>ie correnti -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Altre attivita' corre<span class=\"_ _1\"></span>nti 45.134<span class=\"fca sc0\"> </span>38.372<span class=\"fca sc0\"> </span>Altre passivita' corre<span class=\"_ _1\"></span>nti 20.277<span class=\"fca sc0\"> </span>19.981<span class=\"fca sc0\"> </span>Totale attivo corrente<span class=\"_ _1\"></span> 50.410<span class=\"fca sc0\"> </span>46.615<span class=\"fca sc0\"> </span>Totale passivita' corre<span class=\"_ _1\"></span>nti 20.277<span class=\"fca sc0\"> </span>19.981<span class=\"fca sc0\"> </span>Totale attivo 50.410<span class=\"fca sc0\"> </span>46.615<span class=\"fca sc0\"> </span>Totale passivo 50.410<span class=\"fca sc0\"> </span>46.615<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 - quot<span class=\"_ _1\"></span>a Gruppo 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Ricavi 21.010<span class=\"fca sc0\"> </span>18.759<span class=\"fca sc0\"> </span>Patrimonio netto inizi<span class=\"_ _1\"></span>ale 12.267<span class=\"fca sc0\"> </span>13.559<span class=\"fca sc0\"> </span>Costi operativi<span class=\"_ _1\"></span> (30.938)<span class=\"fca sc0\"> </span>(28.800)<span class=\"fca sc0\"> </span>Risultato comple<span class=\"_ _1\"></span>ssivo attrib.  <span class=\"_ _1\"></span>al Gruppo (3.463)<span class=\"fca sc0\"> </span>(3.646)<span class=\"fca sc0\"> </span>Risultato operativo<span class=\"_ _1\"></span> (9.928)<span class=\"fca sc0\"> </span>(10.041)<span class=\"fca sc0\"> </span>Dividendi distribuit<span class=\"_ _4\"></span>i -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Gestione finanzi<span class=\"_ _1\"></span>aria (69)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2<span class=\"fca sc0\"> </span>Aumenti di capit<span class=\"_ _1\"></span>ale e altre variazi<span class=\"_ _1\"></span>oni 4.755<span class=\"fca sc0\"> </span>2.073<span class=\"fca sc0\"> </span>Risultato prima delle <span class=\"_ _1\"></span>imposte (9.997)<span class=\"fca sc0\"> </span>(10.039)<span class=\"fca sc0\"> </span>Patrimonio netto finale<span class=\"_ _1\"></span> 13.559<span class=\"fca sc0\"> </span>11.986<span class=\"fca sc0\"> </span>Imposte  -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Risultato delle atti<span class=\"_ _1\"></span>vit\u00e0 continuative (9.997)<span class=\"fca sc0\"> </span>(10.039)<span class=\"fca sc0\"> </span>Altri componenti di <span class=\"_ _1\"></span>conto economi<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>o complessivo 2.300<span class=\"fca sc0\"> </span>1.935<span class=\"fca sc0\"> </span>Valore di carico 13.559<span class=\"fca sc0\"> </span>11.986<span class=\"fca sc0\"> </span>Risultato netto complessi<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>o (7.697)<span class=\"fca sc0\"> </span>(8.104)<span class=\"fca sc0\"> </span>Significative restrizi<span class=\"_ _1\"></span>oni  Alla data di <span class=\"_ _0\"></span>redaz<span class=\"_ _1\"></span>ione della <span class=\"_ _0\"></span>presen<span class=\"_ _4\"></span>te <span class=\"_ _0\"></span>Re<span class=\"_ _1\"></span>lazione finanziaria non<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>esis<span class=\"_ _4\"></span>tono <span class=\"_ _0\"></span>res<span class=\"_ _4\"></span>trizioni <span class=\"_ _0\"></span>con riferimen<span class=\"_ _4\"></span>to alla <span class=\"_ _0\"></span>capacit<span class=\"_ _4\"></span>\u00e0 delle <span class=\"_ _0\"></span><span class=\"ff23\">Joint <span class=\"_ _0\"></span>V<span class=\"_ _4\"></span>enture<span class=\"ff1a\"> <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>tra<span class=\"_ _1\"></span>sf<span class=\"_ _4\"></span>erire<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>ondi <span class=\"_ _0\"></span>all\u2019<span class=\"_ _3\"></span>entit\u00e0 <span class=\"_ _0\"></span>sotto <span class=\"_ _0\"></span>forma <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>dividendi, <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rimbor<span class=\"_ _4\"></span>si <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>prestiti <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>anticipazi<span class=\"_ _1\"></span>oni </span></span>eff<span class=\"_ _4\"></span>ettuati dall<span class=\"_ _1\"></span>\u2019<span class=\"_ _3\"></span>entit<span class=\"ls1f\">\u00e0.</span><span class=\"ff19\"> </span>Passivit\u00e0 potenziali Alla <span class=\"_ _2\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>redazi<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>present<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>Relazione <span class=\"_ _0\"></span>finanziaria <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>ci <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>potenziali<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>significa<span class=\"_ _1\"></span>tive <span class=\"_ _0\"></span>relativ<span class=\"_ _1\"></span>e agli i<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>ssi del <span class=\"_ _1\"></span>gruppo ne<span class=\"_ _1\"></span>lle <span class=\"ff23\">Joint <span class=\"_ _1\"></span>V<span class=\"_ _4\"></span>ent<span class=\"_ _1\"></span>ure<span class=\"ff1a\">. Le <span class=\"_ _4\"></span>eventual<span class=\"_ _1\"></span>i ar<span class=\"_ _4\"></span>ee di rischio r<span class=\"_ _4\"></span>elative <span class=\"_ _4\"></span>alle st<span class=\"_ _4\"></span>esse sono s<span class=\"_ _1\"></span>ta<span class=\"_ _4\"></span>te richia<span class=\"_ _1\"></span>mate<span class=\"_ _1\"></span> </span></span>nella R<span class=\"_ _4\"></span>elazione sulla ge<span class=\"_ _1\"></span>stione al par<span class=\"_ _4\"></span>agraf<span class=\"_ _4\"></span>o \u201cPrincipali f<span class=\"_ _4\"></span>attori di<span class=\"_ _1\"></span> rischio e incert<span class=\"_ _4\"></span>ezze<span class=\"_ _1\"></span>\u201d<span class=\"_ _5\"></span>.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>9.2<span class=\"fc0 sc0\"> </span>Altre <span class=\"_ _1\"></span>partecipazioni <span class=\"fc0 sc0\"> <span class=\"ff19\"> </span></span>La voce in esa<span class=\"_ _1\"></span>me \u00e8 di seguit<span class=\"_ _4\"></span>o rappr<span class=\"_ _1\"></span>esent<span class=\"_ _4\"></span>ata.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0)  31 dicembre 2021<span class=\"fca sc0\"> </span> 31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Investimenti in partecipazioni di minoranza  51.039<span class=\"fca sc0\"> </span>51.036<span class=\"fca sc0\"> </span>(3)<span class=\"fca sc0\"> </span>Strumenti Finanziari Partecipativi 29.123<span class=\"fca sc0\"> </span>29.539<span class=\"fca sc0\"> </span>41<span class=\"ls0\">7<span class=\"fca sc0\"> </span></span>Totale  80.161<span class=\"fca sc0\"> </span>80.575<span class=\"fca sc0\"> </span>41<span class=\"ls0\">4<span class=\"fca sc0\"> </span></span>La voce \u201cInvestimenti in partecipazioni di minoranza<span class=\"_ _1\"></span>\u201d \u00e8 prevalentemente riferit<span class=\"_ _1\"></span>a alla SPV <span class=\"_ _0\"></span>Linea M4 <span class=\"_ _0\"></span>S.p.A. per \u20ac 47,4 milioni. La <span class=\"_ _0\"></span>posta S<span class=\"_ _0\"></span>trumenti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Finanziari <span class=\"_ _0\"></span>Partecipativi<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>\u201cSFP\u201d <span class=\"_ _0\"></span>accoglie il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span><span class=\"ff1b\">equity <span class=\"_ _0\"></span>instrument<span class=\"_ _1\"></span><span class=\"ff19\"> <span class=\"_ _0\"></span>(IAS <span class=\"_ _0\"></span>32 <span class=\"_ _0\"></span>paragrafo 16 </span></span>C) <span class=\"_ _a\"></span>assegnati <span class=\"_ _a\"></span>alle <span class=\"_ _f\"></span>Societ\u00e0 <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Gruppo <span class=\"_ _a\"></span>creditrici <span class=\"_ _f\"></span>di <span class=\"_ _10\"> </span><span class=\"ff1b ls20\">ex<span class=\"_ _0\"></span></span> <span class=\"_ _a\"></span>Astaldi <span class=\"_ _a\"></span>(ora <span class=\"_ _a\"></span>Astaris <span class=\"_ _f\"></span>S.p.A.) <span class=\"_ _a\"></span>quale <span class=\"_ _a\"></span>parziale <span class=\"_ _a\"></span>pagamento<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dei crediti chirogra<span class=\"_ _1\"></span>fari. 9.3<span class=\"fc0 sc0\"> </span>Inf<span class=\"_ _1\"></span>ormati<span class=\"_ _4\"></span>va sulle principali <span class=\"ff23\">joint <span class=\"_ _1\"></span>operation<span class=\"ff19 fc0 sc0\"> </span></span>Si riporta<span class=\"_ _1\"></span>no di seguit<span class=\"_ _4\"></span>o le principali <span class=\"ff23\">joint oper<span class=\"_ _1\"></span>ation<span class=\"ff1a\"> alle quali<span class=\"_ _1\"></span> partecipa i<span class=\"_ _1\"></span>l Gruppo W<span class=\"_ _4\"></span>ebuild.<span class=\"ff19\"> </span></span></span>Joint Operation Paese Progetto Quota Civil Work Group Arabia Saudita Metropolitana di Riyadh lavori civili 66,00%<span class=\"fca sc0\"> </span>Metropolitana di Parigi \u201cGran Paris Express\u201d Salini Impregilo - NGE Genie Civil S.a.s. Francia (linea 16 lotto 2) 65,00%<span class=\"fca sc0\"> </span>Asocierea Astaldi S.p.A. - IHI Infrastructure Systems Co., Ltd. Romania Ponte <span class=\"ls1c\">sospeso sul Danubio di Braila</span> 60,00%<span class=\"fca sc0\"> </span>Astaldi-Turkerler <span class=\"ff1b\">Joint Venture</span> Turchia Polo Ospedaliero di Ankara 51,00%<span class=\"fca sc0\"> </span>Mobilinx Hurontario Contractor Canada Hurontario Light Rail Transit  70,00%<span class=\"fca sc0\"> </span>Le entit\u00e0 <span class=\"_ _1\"></span>sopra riportat<span class=\"_ _4\"></span>e presentano accordi<span class=\"_ _1\"></span> a controll<span class=\"_ _1\"></span>o congiunto in<span class=\"_ _4\"></span> quanto le deli<span class=\"_ _1\"></span>bere degli orga<span class=\"_ _1\"></span>ni di go<span class=\"_ _1\"></span>verno prevedono il v<span class=\"_ _0\"></span>oto <span class=\"_ _0\"></span>unanime. Inoltre, con <span class=\"_ _0\"></span>riferimento al tipo <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span><span class=\"ff1b\">joint arrangement</span>, <span class=\"_ _0\"></span>tali<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>entit\u00e0, sebbene <span class=\"_ _0\"></span>separate,<span class=\"_ _1\"></span> sono strutturate<span class=\"_ _1\"></span> in modo da garantire la trasparenza di diritti e obblighi risp<span class=\"_ _1\"></span>etto a Webuild S.p.A. o alle Societ\u00e0<span class=\"_ _1\"></span> da quest\u2019ultima c<span class=\"_ _4\"></span>ontro<span class=\"_ _0\"></span>llate.<span class=\"ff19\"> </span>10. Attivit\u00e0 finanziarie non correnti inclusi i derivati<span class=\"_ _0\"></span> La tabella segu<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nte present<span class=\"_ _1\"></span>a la composizion<span class=\"_ _1\"></span>e delle \u201cAtti<span class=\"_ _1\"></span>vit\u00e0 finanziarie no<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>correnti<span class=\"_ _1\"></span> inclusi i derivati\u201d.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Crediti finanziari verso terzi 187.819<span class=\"fca sc0\"> </span>209.443<span class=\"fca sc0\"> </span>21.624<span class=\"fca sc0\"> </span>Crediti finanziari verso societ\u00e0 del gruppo non consolidate 207.616<span class=\"fca sc0\"> </span>289.999<span class=\"fca sc0\"> </span>82.383<span class=\"fca sc0\"> </span>e altre parti correlate Altre attivit\u00e0 finanziarie 23.076<span class=\"fca sc0\"> </span>18.997<span class=\"fca sc0\"> </span>(4.079)<span class=\"fca sc0\"> </span>Totale  418.511<span class=\"fca sc0\"> </span>518.4<span class=\"ls1c\">39</span><span class=\"fca sc0\"> </span>99.928<span class=\"fca sc0\"> </span>I cr<span class=\"_ _1\"></span>editi finanziari ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>o terz<span class=\"_ _1\"></span>i sono pre<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>ement<span class=\"_ _4\"></span>e riferiti:<span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">per <span class=\"_ _2\"></span>\u20ac <span class=\"_ _2\"></span>75,0 <span class=\"_ _2\"></span>milioni <span class=\"_ _2\"></span>agli <span class=\"_ _2\"></span>\u201c<span class=\"_ _3\"></span>Antici<span class=\"_ _1\"></span>pi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>liquidazione\u201d <span class=\"_ _2\"></span>erog<span class=\"_ _4\"></span>ati <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>Patrimonio <span class=\"_ _2\"></span>Destinat<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>di <span class=\"_ _0\"></span>Astaris <span class=\"_ _2\"></span>(P<span class=\"_ _3\"></span>ADE) <span class=\"_ _0\"></span>secondo </span></span>quant<span class=\"_ _1\"></span>o prev<span class=\"_ _1\"></span>ist<span class=\"_ _4\"></span>o dal rela<span class=\"_ _1\"></span>tivo piano di<span class=\"_ _1\"></span> concor<span class=\"_ _4\"></span>dato omol<span class=\"_ _1\"></span>og<span class=\"_ _4\"></span>ato;<span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _2a\"> </span><span class=\"ff1a\">per <span class=\"_ _4\"></span>\u20ac <span class=\"_ _1\"></span>66,0<span class=\"sc1\"> <span class=\"_ _3\"></span><span class=\"sc0\">milioni <span class=\"_ _4\"></span>agli <span class=\"_ _4\"></span>acconti <span class=\"_ _3\"></span>ver<span class=\"_ _1\"></span>sati <span class=\"_ _3\"></span>dal <span class=\"_ _4\"></span>Consorzio <span class=\"_ _4\"></span>CA<span class=\"_ _4\"></span>V<span class=\"_ _3\"></span>.<span class=\"_ _5\"></span>TO<span class=\"_ _1\"></span>.MI <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>rela<span class=\"_ _1\"></span>zione <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>cont<span class=\"_ _1\"></span>enzioso <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>essere <span class=\"_ _4\"></span>con <span class=\"_ _3\"></span>l\u2019<span class=\"_ _3\"></span>ente </span></span></span></span>Committen<span class=\"_ _4\"></span>te sul prog<span class=\"_ _4\"></span>etto f<span class=\"_ _4\"></span>errovia<span class=\"_ _1\"></span>rio Alta V<span class=\"_ _3\"></span>elocit\u00e0/<span class=\"_ _4\"></span>Alta Ca<span class=\"_ _1\"></span>pacit\u00e0 T<span class=\"_ _5\"></span>orino-Milano;<span class=\"_ _1\"></span><span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">per <span class=\"_ _2\"></span>\u20ac <span class=\"_ _f\"></span>64,8 <span class=\"_ _2\"></span>milioni <span class=\"_ _f\"></span>alle <span class=\"_ _2\"></span>escussioni, <span class=\"_ _2\"></span>ritenut<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>indebit<span class=\"_ _1\"></span>e, <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>gar<span class=\"_ _4\"></span>anzie <span class=\"_ _2\"></span>contr<span class=\"_ _1\"></span>attuali<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _f\"></span>parte <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Committent<span class=\"_ _4\"></span>e </span></span>nelle commesse autos<span class=\"_ _4\"></span>trada<span class=\"_ _1\"></span>li A1F<span class=\"_ _5\"></span>, <span class=\"_ _0\"></span>S3 Nowa Sol, S7 Checin<span class=\"_ _4\"></span>y <span class=\"_ _0\"></span>e S7<span class=\"_ _0\"></span> Widoma in Poloni<span class=\"_ _1\"></span>a. T<span class=\"_ _3\"></span>ale credit<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span>\u00e8 ritenuto re<span class=\"_ _1\"></span>cupera<span class=\"_ _1\"></span>bile <span class=\"_ _e\"> </span>anche <span class=\"_ _16\"> </span>sull<span class=\"_ _1\"></span>a <span class=\"_ _e\"> </span>base <span class=\"_ _16\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>valuta<span class=\"_ _1\"></span>zioni <span class=\"_ _e\"> </span>eff<span class=\"_ _4\"></span>ettuat<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>dai <span class=\"_ _16\"> </span>leg<span class=\"_ _4\"></span>ali <span class=\"_ _e\"> </span>che <span class=\"_ _16\"> </span>assis<span class=\"_ _4\"></span>tono <span class=\"_ _16\"> </span>il <span class=\"_ _e\"> </span>Gruppo <span class=\"_ _e\"> </span>nelle contr<span class=\"_ _4\"></span>over<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ie con<span class=\"_ _1\"></span> il Committ<span class=\"_ _1\"></span>ent<span class=\"_ _4\"></span>e.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>I cr<span class=\"_ _4\"></span>editi finanziari<span class=\"_ _1\"></span> ver<span class=\"_ _4\"></span>so Soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _4\"></span>del Gruppo <span class=\"_ _4\"></span>non consoli<span class=\"_ _4\"></span>date <span class=\"_ _1\"></span>e altr<span class=\"_ _4\"></span>e parti c<span class=\"_ _4\"></span>orrela<span class=\"_ _4\"></span>te sono r<span class=\"_ _4\"></span>elativi prev<span class=\"_ _4\"></span>alente<span class=\"_ _1\"></span>ment<span class=\"_ _4\"></span>e ai finanziamen<span class=\"_ _4\"></span>ti eff<span class=\"_ _1\"></span>ettuati a<span class=\"_ _4\"></span> Yuma<span class=\"_ _1\"></span> Concesiona<span class=\"_ _1\"></span>ria S.A. (\u20ac 178,8 mil<span class=\"_ _1\"></span>ioni) e a SPV <span class=\"_ _1\"></span>Linea M4 S<span class=\"_ _1\"></span>.p.A. (\u20ac 92,3 milioni)<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>Le <span class=\"_ _10\"> </span>variazioni <span class=\"_ _10\"> </span>interve<span class=\"_ _1\"></span>nute <span class=\"_ _10\"></span>nel <span class=\"_ _10\"></span>periodo <span class=\"_ _11\"> </span>in <span class=\"_ _10\"> </span>comment<span class=\"_ _4\"></span>o, <span class=\"_ _10\"> </span>con <span class=\"_ _10\"> </span>riguardo <span class=\"_ _10\"></span>alle <span class=\"_ _10\"> </span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>finanzia<span class=\"_ _1\"></span>rie <span class=\"_ _10\"> </span>non <span class=\"_ _11\"> </span>corre<span class=\"_ _1\"></span>nti, <span class=\"_ _10\"></span>sono dovute <span class=\"_ _2\"></span>principalment<span class=\"_ _4\"></span>e: <span class=\"_ _f\"></span>(i) <span class=\"_ _f\"></span>agli <span class=\"_ _2\"></span>ulteriori <span class=\"_ _f\"></span>ver<span class=\"_ _1\"></span>samen<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>eff<span class=\"_ _1\"></span>ettuati <span class=\"_ _2\"></span>nell\u2019<span class=\"_ _3\"></span>esercizi<span class=\"_ _4\"></span>o <span class=\"_ _a\"></span>in <span class=\"_ _f\"></span>cor<span class=\"_ _4\"></span>so <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>Y<span class=\"_ _4\"></span>uma <span class=\"_ _f\"></span>Concesionaria <span class=\"_ _2\"></span>S.A. per un importo pari a \u20ac 81,0 mil<span class=\"_ _1\"></span>ioni, oltre<span class=\"_ _1\"></span> che (ii) all\u2019<span class=\"_ _3\"></span>escussione del <span class=\"_ _0\"></span><span class=\"ff23\">perf<span class=\"_ _1\"></span>ormance bond<span class=\"ff1a\"> prog<span class=\"_ _4\"></span>etto S7 Widoma per </span></span>\u20ac 22,3 milioni e<span class=\"_ _1\"></span> (iii) agl<span class=\"_ _1\"></span>i ulteriori an<span class=\"_ _1\"></span>ticipi di liquidazione <span class=\"_ _4\"></span>erog<span class=\"_ _1\"></span>ati al P<span class=\"_ _5\"></span>ADE per un impo<span class=\"_ _1\"></span>rto pari a \u20ac <span class=\"_ _1\"></span>10,6 milioni.<span class=\"ff19\"> </span>Pe<span class=\"_ _1\"></span>r <span class=\"_ _f\"></span>maggiori <span class=\"_ _f\"></span>dettagli <span class=\"_ _2\"></span>riguardo <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>commes<span class=\"_ _1\"></span>sa <span class=\"_ _f\"></span>fe<span class=\"_ _1\"></span>rrovi<span class=\"_ _1\"></span>aria <span class=\"_ _2\"></span>T<span class=\"_ _3\"></span>orino<span class=\"_ _0\"></span>-Milano<span class=\"_ _4\"></span>, <span class=\"_ _a\"></span>ai <span class=\"_ _f\"></span>proge<span class=\"_ _4\"></span>tti <span class=\"_ _a\"></span>autos<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>dali <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>Polo<span class=\"_ _1\"></span>nia <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>a Y<span class=\"_ _4\"></span>uma <span class=\"_ _f\"></span>Concesionaria<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>S.A. <span class=\"_ _2\"></span>si <span class=\"_ _f\"></span>rimanda <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>qu<span class=\"_ _0\"></span>an<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>descritto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>nel <span class=\"_ _f\"></span>para<span class=\"_ _1\"></span>graf<span class=\"_ _4\"></span>o <span class=\"_ _2\"></span>\u201cPrinc<span class=\"_ _0\"></span>ipali <span class=\"_ _2\"></span>fa<span class=\"_ _4\"></span>ttori <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rischio <span class=\"_ _f\"></span>e <span class=\"_ _2\"></span>incertezz<span class=\"_ _4\"></span>e\u201d nella R<span class=\"_ _4\"></span>elazione sulla ge<span class=\"_ _1\"></span>stione.<span class=\"ff19\"> </span>11. Attivit<span class=\"_ _1\"></span>\u00e0 e (passivit\u00e0) <span class=\"_ _1\"></span>fiscali diff<span class=\"_ _4\"></span>erite<span class=\"ff19\"> </span>Si riporta<span class=\"_ _1\"></span> di seguit<span class=\"_ _1\"></span>o la co<span class=\"_ _1\"></span>mposizione dell<span class=\"_ _1\"></span>e Attivi<span class=\"_ _1\"></span>t\u00e0 e (pas<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ivit<span class=\"_ _1\"></span>\u00e0) fisca<span class=\"_ _1\"></span>li diff<span class=\"_ _4\"></span>erite.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Attivit\u00e0 per imposte anticipate 348.480<span class=\"fca sc0\"> </span>346.289<span class=\"fca sc0\"> </span>(2.191)<span class=\"fca sc0\"> </span>Passivit\u00e0 fiscali differite  (56.504)<span class=\"fca sc0\"> </span>(58.060)<span class=\"fca sc0\"> </span>(1.556)<span class=\"fca sc0\"> </span>Di seguito <span class=\"_ _1\"></span>si riporta<span class=\"_ _1\"></span> la movi<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>azione in<span class=\"_ _1\"></span>ter<span class=\"_ _4\"></span>corsa nell<span class=\"_ _1\"></span>\u2019<span class=\"_ _3\"></span>eser<span class=\"_ _4\"></span>cizio 2022.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Incrementi<span class=\"fca sc0\"> </span>Decrementi<span class=\"fca sc0\"> </span>Effetto<span class=\"fca sc0\"> </span>Riclassifiche<span class=\"fca sc0\"> </span>Altre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>oscillazione<span class=\"fca sc0\"> </span>Variazioni<span class=\"fca sc0\"> </span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>cambi<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Imposte anticipate Ammortamenti eccedenti l'aliquota 2.582 1.403 (920)<span class=\"fca sc0\"> </span>(157)<span class=\"fca sc0\"> </span>- 235<span class=\"ls0\"> </span>3.143 fiscale Fondi rischi e svalutazioni dell'attivo 217.448 2.370 (5.927)<span class=\"fca sc0\"> </span>24<span class=\"ls0\"> </span>- (58)<span class=\"fca sc0\"> </span>213.857 Effetto fiscale aumento capitale 887<span class=\"ls0\"> </span>- (443)<span class=\"fca sc0\"> </span>- - - 444<span class=\"ls0\"> </span>sociale PPA Astaldi 22.270 - (3.360)<span class=\"fca sc0\"> </span>- - - 18.910 Manutenzione eccedente 2.984 - (2.232)<span class=\"fca sc0\"> </span>- - - 752<span class=\"ls0\"> </span>Adeguamenti cambi negativi non 30.945 18.785 (10.517)<span class=\"fca sc0\"> </span>(585)<span class=\"fca sc0\"> </span>- - 38.628 realizzati Altre 148.335 21.435 (31.595)<span class=\"fca sc0\"> </span>2.691 12.899 15.261 169.026 Imposte anticipate al lordo della 425.451<span class=\"fca sc0\"> </span>43.993<span class=\"fca sc0\"> </span>(54.994)<span class=\"fca sc0\"> </span>1.973<span class=\"fca sc0\"> </span>12.899<span class=\"fca sc0\"> </span>15.438<span class=\"fca sc0\"> </span>444.760<span class=\"fca sc0\"> </span>compensazione Compensazione (76.971)<span class=\"fca sc0\"> </span>- 6.170 (1.040)<span class=\"fca sc0\"> </span>470<span class=\"ls0\"> </span>(27.100)<span class=\"fca sc0\"> </span>(98.471)<span class=\"fca sc0\"> </span>Imposte anticipate al netto della 348.480<span class=\"fca sc0\"> </span>43.993<span class=\"fca sc0\"> </span>(48.824)<span class=\"fca sc0\"> </span>933<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>13.369<span class=\"fca sc0\"> </span>(11.662)<span class=\"fca sc0\"> </span>346.289<span class=\"fca sc0\"> </span>compensazione 31 dicembre<span class=\"fca sc0\"> </span>Incrementi<span class=\"fca sc0\"> </span>Decrementi<span class=\"fca sc0\"> </span>Effetto<span class=\"fca sc0\"> </span>Riclassifiche<span class=\"fca sc0\"> </span>Altre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>oscillazione<span class=\"fca sc0\"> </span>Variazioni<span class=\"fca sc0\"> </span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>cambi<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Imposte differite Ammortamenti fiscali anticipati (13.999)<span class=\"fca sc0\"> </span>(269)<span class=\"fca sc0\"> </span>771<span class=\"ls0\"> </span>(297)<span class=\"fca sc0\"> </span>2.116 - (11.678)<span class=\"fca sc0\"> </span>Plusvalenze differite (2.661)<span class=\"fca sc0\"> </span>(404)<span class=\"fca sc0\"> </span>- 95<span class=\"ls0\"> </span>- (1.012)<span class=\"fca sc0\"> </span>(3.982)<span class=\"fca sc0\"> </span>Interessi di mora non incassati (11.177)<span class=\"fca sc0\"> </span>- - - 179<span class=\"ls0\"> </span>(748)<span class=\"fca sc0\"> </span>(11.746)<span class=\"fca sc0\"> </span>PPA Astaldi (64.896)<span class=\"fca sc0\"> </span>- 15.537 - - - (49.359)<span class=\"fca sc0\"> </span>PPA Seli Overseas (3.751)<span class=\"fca sc0\"> </span>- 2.811 - - - (940)<span class=\"fca sc0\"> </span>Imposte sul reddito di commessa o 1.534 (4.349)<span class=\"fca sc0\"> </span>204<span class=\"ls0\"> </span>241<span class=\"ls0\"> </span>- (226)<span class=\"fca sc0\"> </span>(2.596)<span class=\"fca sc0\"> </span>su suoi componenti Imposte su ricavi di commessa a (3.723)<span class=\"fca sc0\"> </span>(3.392)<span class=\"fca sc0\"> </span>210<span class=\"ls0\"> </span>132<span class=\"ls0\"> </span>(864)<span class=\"fca sc0\"> </span>- (7.637)<span class=\"fca sc0\"> </span>tassazione posticipata Adeguamenti cambi positivi non (28.951)<span class=\"fca sc0\"> </span>(25.340)<span class=\"fca sc0\"> </span>- 11<span class=\"ls0\"> </span>- (6.134)<span class=\"fca sc0\"> </span>(60.414)<span class=\"fca sc0\"> </span>realizzati Altre (5.851)<span class=\"fca sc0\"> </span>(105)<span class=\"fca sc0\"> </span>13.628 (889)<span class=\"fca sc0\"> </span>(14.330)<span class=\"fca sc0\"> </span>(632)<span class=\"fca sc0\"> </span>(8.179)<span class=\"fca sc0\"> </span>Imposte differite al lordo della (133.475)<span class=\"fca sc0\"> </span>(33.859)<span class=\"fca sc0\"> </span>33.161<span class=\"fca sc0\"> </span>(707)<span class=\"fca sc0\"> </span>(12.899)<span class=\"fca sc0\"> </span>(8.752)<span class=\"fca sc0\"> </span>(156.531)<span class=\"fca sc0\"> </span>compensazione Compensazione 76.971<span class=\"fca sc0\"> </span>(6.170)<span class=\"fca sc0\"> </span>1.040<span class=\"fca sc0\"> </span>(470)<span class=\"fca sc0\"> </span>27.100<span class=\"fca sc0\"> </span>98.471<span class=\"fca sc0\"> </span>Imposte differite al netto della (56.504)<span class=\"fca sc0\"> </span>(33.859)<span class=\"fca sc0\"> </span>26.991<span class=\"fca sc0\"> </span>333<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(13.369)<span class=\"fca sc0\"> </span>18.348<span class=\"fca sc0\"> </span>(58.060)<span class=\"fca sc0\"> </span>compensazione La <span class=\"_\"> </span>fiscalit\u00e0 <span class=\"_\"> </span>differita <span class=\"_\"> </span>risente <span class=\"_ _c\"> </span>principalment<span class=\"_ _1\"></span>e <span class=\"_\"> </span>del <span class=\"_ _c\"> </span>riversamento <span class=\"_\"> </span>di <span class=\"_\"> </span>imposte <span class=\"_ _d\"> </span>anticipate<span class=\"_ _1\"></span> <span class=\"_ _c\"> </span>e <span class=\"_\"> </span>di <span class=\"_ _c\"> </span>imposte <span class=\"_\"> </span>differite<span class=\"_ _1\"></span> riconducibili a dif<span class=\"_ _1\"></span>ferenze tempora<span class=\"_ _1\"></span>nee tra legisl<span class=\"_ _1\"></span>azione civilisti<span class=\"_ _1\"></span>ca e fiscale. 12. Rimanenz<span class=\"_ _1\"></span>e<span class=\"ff19\"> </span>La composizione <span class=\"_ _4\"></span>della voce in ogge<span class=\"_ _1\"></span>tto \u00e8 evi<span class=\"_ _1\"></span>denziat<span class=\"_ _4\"></span>a nella ta<span class=\"_ _1\"></span>bella seguen<span class=\"_ _1\"></span>te.<span class=\"ff19\"> </span>31 dicembre 2021 31 dicembre 2022 Valore lordo<span class=\"fca sc0\"> </span>Fondo<span class=\"fca sc0\"> </span>Valore<span class=\"fca sc0\">     </span><span class=\"fca sc0\"> </span>Valore lordo<span class=\"fca sc0\"> </span>Fondo<span class=\"fca sc0\"> </span>Valore<span class=\"fca sc0\">     </span><span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>netto<span class=\"fca sc0\"> </span>netto<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Iniziative immobiliari 23.528<span class=\"fca sc0\"> </span>(17.534)<span class=\"fca sc0\"> </span>5.994<span class=\"fca sc0\"> </span>3.119<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.119<span class=\"fca sc0\"> </span>(2.875)<span class=\"fca sc0\"> </span>Prodotti finiti e merci 7.429<span class=\"fca sc0\"> </span>- 7.429<span class=\"fca sc0\"> </span>10.544<span class=\"fca sc0\"> </span>- 10.544<span class=\"fca sc0\"> </span>3.115<span class=\"fca sc0\"> </span>Prodotti in corso di lavorazione e 793<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>- 793<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>547<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>- 547<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(246)<span class=\"fca sc0\"> </span>semilavorati Materie prime, sussidiarie e di 227.216<span class=\"fca sc0\"> </span>(23.825)<span class=\"fca sc0\"> </span>203.391<span class=\"fca sc0\"> </span>257.753<span class=\"fca sc0\"> </span>(23.154)<span class=\"fca sc0\"> </span>234.599<span class=\"fca sc0\"> </span>31.208<span class=\"fca sc0\"> </span>consumo Totale 258.966<span class=\"fca sc0\"> </span>(41.359)<span class=\"fca sc0\"> </span>217.607<span class=\"fca sc0\"> </span>271.963<span class=\"fca sc0\"> </span>(23.154)<span class=\"fca sc0\"> </span>248.809<span class=\"fca sc0\"> </span>31.202<span class=\"fca sc0\"> </span>La <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>oce <span class=\"_ _2\"></span>iniziative <span class=\"_ _2\"></span>immobiliari <span class=\"_ _2\"></span>include <span class=\"_ _2\"></span>prevalentemente<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>compendio <span class=\"_ _2\"></span>agricolo <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>Gallarate <span class=\"_ _2\"></span>in <span class=\"_ _f\"></span>Lombardia <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>dei parcheggi ad Ar<span class=\"_ _1\"></span>ezzo. La <span class=\"_ _4\"></span>variazione <span class=\"_ _4\"></span>delle <span class=\"_ _3\"></span>rimanenze <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>principalmente <span class=\"_ _3\"></span>riconducibile <span class=\"_ _4\"></span>alla <span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>oce <span class=\"_ _3\"></span>\u201cMaterie <span class=\"_ _4\"></span>prime, <span class=\"_ _4\"></span>sussidiarie <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>consumo\u201d ed in <span class=\"_ _1\"></span>particol<span class=\"ff1a\">are a<span class=\"_ _1\"></span>lla com<span class=\"_ _4\"></span>messa Snowy H<span class=\"_ _4\"></span>y<span class=\"_ _0\"></span>dro 2.0<span class=\"_ _1\"></span> in A<span class=\"_ _1\"></span>ustralia<span class=\"_ _1\"></span> per \u20ac<span class=\"_ _1\"></span> 10,2 <span class=\"_ _4\"></span>milioni e a <span class=\"_ _1\"></span>Salini Sau<span class=\"_ _4\"></span>di Arabia Compa<span class=\"_ _1\"></span>ny </span>Ltd per \u20ac 11,8 <span class=\"_ _1\"></span>milioni.<span class=\"ff19\"> </span>La movimentazion<span class=\"_ _1\"></span>e del fon<span class=\"_ _1\"></span>do svalutazion<span class=\"_ _1\"></span>e relativa all'<span class=\"_ _1\"></span>esercizio \u00e8 fornit<span class=\"_ _1\"></span>a nella tabella<span class=\"_ _1\"></span> seguente. 31 <span class=\"ls0\">dicembre<span class=\"fca sc0\"> </span></span>Accantona<span class=\"fca sc0\">     </span>Utilizzi<span class=\"fca sc0\"> </span>Utilizzi in<span class=\"fca sc0\">     </span><span class=\"fca sc0\"> </span>Variazione area<span class=\"fca sc0\"> </span>Altri movimenti<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>menti<span class=\"fca sc0\"> </span>conto<span class=\"fca sc0\"> </span>e diff.cambio<span class=\"fca sc0\"> </span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Fondo svalutazione 17.534<span class=\"fca sc0\"> </span>- - (17.534) - -<span class=\"fca sc0\"> </span>iniziative immobiliari Fondo svalutazione 23.825<span class=\"fca sc0\"> </span>570<span class=\"ls0\"> </span>(317)<span class=\"fca sc0\"> </span>(858)<span class=\"fca sc0\"> </span>- (66)<span class=\"fca sc0\"> </span>23.154<span class=\"fca sc0\"> </span>materie prime Totale 41.359<span class=\"fca sc0\"> </span>570<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(317)<span class=\"fca sc0\"> </span>(18.392)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(<span class=\"ls1c\">66</span>)<span class=\"fca sc0\"> </span>23.154<span class=\"fca sc0\"> </span>13. Attivit<span class=\"_ _1\"></span>\u00e0 e Pa<span class=\"_ _4\"></span>ss<span class=\"_ _0\"></span>ivit\u00e0 Co<span class=\"_ _1\"></span>ntr<span class=\"_ _1\"></span>attuali<span class=\"ff19\"> </span>I va<span class=\"_ _1\"></span>lori delle \u201c<span class=\"_ _5\"></span>Attivit<span class=\"_ _4\"></span>\u00e0 e Passi<span class=\"_ _1\"></span>vit\u00e0<span class=\"_ _1\"></span> contr<span class=\"_ _4\"></span>attuali\u201d sono evid<span class=\"_ _1\"></span>enziati nel<span class=\"_ _1\"></span>la ta<span class=\"_ _1\"></span>bella seguen<span class=\"_ _1\"></span>te.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 <span class=\"ls0\">dicembre 2022<span class=\"fca sc0\"> </span></span>Variazione<span class=\"fca sc0\"> </span>Attivit\u00e0 contrattuali 2.787.252<span class=\"fca sc0\"> </span>3.199.971<span class=\"fca sc0\"> </span>412.719<span class=\"fca sc0\"> </span>Passivit\u00e0 contrattuali 3.422.846<span class=\"fca sc0\"> </span>3.311.689<span class=\"fca sc0\"> </span>(111.157)<span class=\"fca sc0\"> </span>Si <span class=\"_ _f\"></span>riporta <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>seguito <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>composizione <span class=\"_ _f\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _f\"></span>contr<span class=\"_ _4\"></span>attuali <span class=\"_ _2\"></span>rimandando <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>ulteriori <span class=\"_ _f\"></span>dettagl<span class=\"_ _1\"></span>i <span class=\"_ _f\"></span>di car<span class=\"_ _4\"></span>atter<span class=\"_ _4\"></span>e contr<span class=\"_ _4\"></span>attuale e rif<span class=\"_ _4\"></span>eriti all\u2019<span class=\"_ _3\"></span>andament<span class=\"_ _4\"></span>o e all\u2019<span class=\"_ _3\"></span>av<span class=\"_ _4\"></span>anz<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o dei principal<span class=\"_ _1\"></span>i pr<span class=\"_ _1\"></span>og<span class=\"_ _1\"></span>etti in cor<span class=\"_ _4\"></span>so di r<span class=\"_ _4\"></span>ealizz<span class=\"_ _1\"></span>azione a quant<span class=\"_ _1\"></span>o riporta<span class=\"_ _4\"></span>to nel par<span class=\"_ _4\"></span>agraf<span class=\"_ _4\"></span>o \u201c<span class=\"_ _3\"></span>Andament<span class=\"_ _4\"></span>o della ges<span class=\"_ _4\"></span>tione per area g<span class=\"_ _4\"></span>eografic<span class=\"_ _1\"></span>a\u201d della<span class=\"_ _1\"></span> Rel<span class=\"_ _1\"></span>azione sulla g<span class=\"_ _1\"></span>estione<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>Attivit<span class=\"_ _4\"></span>\u00e0 Contr<span class=\"_ _1\"></span>attuali<span class=\"ff19\"> </span>La seguent<span class=\"_ _1\"></span>e ta<span class=\"_ _4\"></span>bella espone l\u2019<span class=\"_ _5\"></span>ammontar<span class=\"_ _1\"></span>e delle \u201c<span class=\"_ _5\"></span>Attivit<span class=\"_ _4\"></span>\u00e0 Contr<span class=\"_ _4\"></span>attuali\u201d<span class=\"_ _5\"></span>.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Lavori progressivi  41.105.731<span class=\"fca sc0\"> </span>55.992.398<span class=\"fca sc0\"> </span>14.886.667<span class=\"fca sc0\"> </span>Acconti ricevuti (su lavori certificati) (37.346.332)<span class=\"fca sc0\"> </span>(51.807.919)<span class=\"fca sc0\"> </span>(14.461.587)<span class=\"fca sc0\"> </span>Anticipazioni (972.147)<span class=\"fca sc0\"> </span>(984.508)<span class=\"fca sc0\"> </span>(12.361)<span class=\"fca sc0\"> </span>Totale 2.787.252<span class=\"fca sc0\"> </span>3.199.971<span class=\"fca sc0\"> </span>412.719<span class=\"fca sc0\"> </span>Si riporta di <span class=\"_ _1\"></span>seguito la relati<span class=\"_ _1\"></span>va contribuzione <span class=\"_ _1\"></span>per area geogra<span class=\"_ _1\"></span>fica: (Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Italia 356.869<span class=\"fca sc0\"> </span>480.229<span class=\"fca sc0\"> </span>123.360<span class=\"fca sc0\"> </span>UE (esclusa Italia) 766.809<span class=\"fca sc0\"> </span>883.092<span class=\"fca sc0\"> </span>116.283<span class=\"fca sc0\"> </span>Altri Paesi Europei (Extra UE) 39.298<span class=\"fca sc0\"> </span>67.300<span class=\"fca sc0\"> </span>28.002<span class=\"fca sc0\"> </span>Asia/Medio Oriente 947.329<span class=\"fca sc0\"> </span>708.742<span class=\"fca sc0\"> </span>(238.587)<span class=\"fca sc0\"> </span>Africa 317.121<span class=\"fca sc0\"> </span>422.439<span class=\"fca sc0\"> </span>105.318<span class=\"fca sc0\"> </span>America (incluso Lane) 206.745<span class=\"fca sc0\"> </span>466.716<span class=\"fca sc0\"> </span>259.971<span class=\"fca sc0\"> </span>Oceania 153.081<span class=\"fca sc0\"> </span>171.453<span class=\"fca sc0\"> </span>18.372<span class=\"fca sc0\"> </span>Totale 2.787.252<span class=\"fca sc0\"> </span>3.199.971<span class=\"fca sc0\"> </span>412.719<span class=\"fca sc0\"> </span>La <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oc<span class=\"ff1a\">e <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>commento <span class=\"_ _0\"></span>ha <span class=\"_ _2\"></span>fatto <span class=\"_ _2\"></span>rilevare, <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>settore <span class=\"_ _0\"></span>estero, <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>incremento<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>pari <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>complessi<span class=\"_ _1\"></span>vi <span class=\"_ _2\"></span>\u20ac <span class=\"_ _2\"></span>289,4 <span class=\"_ _0\"></span>milioni  </span>con <span class=\"_ _10\"></span>riferim<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nto <span class=\"_ _10\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _10\"></span>particol<span class=\"_ _1\"></span>are <span class=\"_ _10\"></span>ai <span class=\"_ _f\"></span>maggior <span class=\"_ _10\"></span>volumi <span class=\"_ _a\"></span>produttivi <span class=\"_ _a\"></span>realizzati <span class=\"_ _a\"></span>nel <span class=\"_ _10\"></span>corso <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _a\"></span>2022 <span class=\"_ _10\"></span>negli <span class=\"_ _a\"></span>Stati <span class=\"_ _a\"></span>Uniti <span class=\"_ _a\"></span>dal  Gruppo <span class=\"_ _3\"></span>Lane <span class=\"_ _4\"></span>(principalmente <span class=\"_ _3\"></span>I<span class=\"_ _0\"></span>-10 <span class=\"_ _3\"></span>Corridor <span class=\"_ _4\"></span>California, <span class=\"_ _3\"></span>Ferrovia <span class=\"_ _4\"></span>Cabot <span class=\"_ _4\"></span>Yard <span class=\"_ _3\"></span> <span class=\"_ _4\"></span>Boston, <span class=\"_ _4\"></span>West <span class=\"_ _3\"></span>S<span class=\"_ _0\"></span>hip <span class=\"_ _4\"></span>Canal <span class=\"_ _3\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>C43 <span class=\"_ _4\"></span>Water Management <span class=\"_ _3\"></span>Builders <span class=\"_ _4\"></span>Florida), <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>Europa <span class=\"_ _3\"></span>(<span class=\"_ _0\"></span>Ponte <span class=\"_ _3\"></span>sul <span class=\"_ _4\"></span>Danubio <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Braila, <span class=\"_ _3\"></span>Linea <span class=\"_ _4\"></span>Ferroviaria<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Frontier\u0103<span class=\"ff19\">-Curtici-Simeria </span>in Romania e Lin<span class=\"_ _1\"></span>ea 16 della<span class=\"_ _1\"></span> Metropolita<span class=\"_ _1\"></span>na di Parigi) ed<span class=\"_ _1\"></span> in Etiopia (Koysha Hydroelectric P<span class=\"_ _1\"></span>roject).  In <span class=\"_ _3\"></span>As<span class=\"_ _0\"></span>ia/Medio <span class=\"_ _3\"></span>Oriente <span class=\"_ _3\"></span>si <span class=\"_ _4\"></span>segnala, <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>contro, <span class=\"_ _4\"></span>una <span class=\"_ _3\"></span>contrazione <span class=\"_ _3\"></span>negli <span class=\"_ _4\"></span>Emirati <span class=\"_ _3\"></span>Arabi <span class=\"_ _3\"></span>Uniti <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>effetto <span class=\"_ _3\"></span>(i) <span class=\"_ _4\"></span>del <span class=\"ff1b\">set<span class=\"_ _1\"></span>tlement<span class=\"_ _4\"></span> </span>agreement<span class=\"ff19\"> s<span class=\"_ _0\"></span>ottoscritto con <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Committente <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>definizione <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span></span>claim<span class=\"ff19\"> <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>progetto <span class=\"_ _0\"></span></span>Meydan <span class=\"_ _0\"></span>One <span class=\"_ _0\"></span>Mall<span class=\"ff19\"> <span class=\"_ _0\"></span><span class=\"ls8\">a </span></span>Dubai <span class=\"_ _0\"></span>(\u20ac <span class=\"_ _0\"></span>154,8 <span class=\"_ _0\"></span>milioni) <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>ii) a <span class=\"_ _2\"></span>seguito <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>certificazi<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>alcune <span class=\"_ _0\"></span>importanti <span class=\"_ _2\"></span><span class=\"ff1b\">milestone<span class=\"ff19\"> contrattuali <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Ar<span class=\"_ _0\"></span>abia </span></span>Saudita (Metro<span class=\"_ _1\"></span>politana di Ri<span class=\"_ _1\"></span>yadh). Crescono <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>contratt<span class=\"_ _1\"></span>uali <span class=\"_ _a\"></span>anche <span class=\"_ _a\"></span>in <span class=\"_ _10\"></span>ambito <span class=\"_ _f\"></span>domestico <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>c<span class=\"_ _0\"></span><span class=\"ff1a\">omplessivi <span class=\"_ _f\"></span>\u20ac <span class=\"_ _a\"></span>123,4 <span class=\"_ _10\"></span>milioni <span class=\"_ _f\"></span>soprattutto <span class=\"_ _a\"></span>con </span>riferimento <span class=\"_ _f\"></span>alle <span class=\"_ _f\"></span>commesse <span class=\"_ _a\"></span>Quadrilatero<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Marche-Umbria <span class=\"_ _f\"></span>Maxi-lotto, <span class=\"_ _f\"></span>Linea <span class=\"_ _f\"></span>4 <span class=\"_ _a\"></span>della <span class=\"_ _f\"></span>Metropolitana <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>Milano <span class=\"_ _f\"></span>e tratta ferroviaria<span class=\"_ _1\"></span> Bicocca-Catenanu<span class=\"_ _1\"></span>ova della lin<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>a Alta Velocit\u00e0<span class=\"_ _1\"></span>/Capacit\u00e0<span class=\"_ _1\"></span> Palermo-Catania. Per <span class=\"_ _a\"></span>ci\u00f2 <span class=\"_ _a\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>concerne <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>composizione <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>area <span class=\"_ _10\"></span>geog<span class=\"_ _1\"></span>rafica <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _a\"></span>posta <span class=\"_ _a\"></span>in <span class=\"_ _10\"></span>comm<span class=\"_ _1\"></span>ento <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31 <span class=\"_ _10\"></span>dicembr<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>2022 <span class=\"_ _a\"></span>si evidenzia <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>ambito <span class=\"_ _f\"></span>domestico <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>valori <span class=\"_ _2\"></span>principali <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>riconducibili <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>Quadril<span class=\"_ _1\"></span>atero <span class=\"_ _f\"></span>Marche<span class=\"_ _0\"></span>-Umbria <span class=\"_ _f\"></span>Maxi-lotto 2, a<span class=\"_ _1\"></span>ll\u2019interv<span class=\"_ _1\"></span>ento Infra<span class=\"_ _1\"></span>flegrea e al<span class=\"_ _1\"></span>la Li<span class=\"_ _1\"></span>nea 4 d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>lla M<span class=\"_ _1\"></span>et<span class=\"_ _0\"></span>ropolitana <span class=\"_ _1\"></span>di Milano<span class=\"_ _1\"></span>. L\u2019Europa r<span class=\"_ _1\"></span>egistra princi<span class=\"_ _4\"></span>palmente il contributo <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>commes<span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>corso di <span class=\"_ _0\"></span>realizzazione in <span class=\"_ _0\"></span>Romania (per <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>pi\u00f9 Ponte <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>Danubio di <span class=\"_ _0\"></span>Braila, Linea Ferroviaria <span class=\"_ _2e\"> </span>Frontier\u0103<span class=\"ff19\">-Curti<span class=\"_ _1\"></span>ci-Simeria, <span class=\"_ _1f\"> </span>Au<span class=\"_ _0\"></span>tostrada <span class=\"_ _1f\"> </span>Sibiu-Pitesti <span class=\"_ _2e\"> </span>lotto <span class=\"_ _2e\"> </span>3) <span class=\"_ _2e\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _2e\"> </span>in <span class=\"_ _34\"> </span>Polonia <span class=\"_ _2e\"> </span>(in <span class=\"_ _34\"> </span>buona <span class=\"_ _2e\"> </span>parte </span>circonvallazion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>Sud <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>Varsavia <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>progetti <span class=\"_ _0\"></span>autostradali). Per <span class=\"_ _2\"></span>Asia <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Medio <span class=\"_ _2\"></span>Oriente si <span class=\"_ _2\"></span>segnalano <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>particolare <span class=\"_ _0\"></span>i valori riferiti all<span class=\"_ _1\"></span>e commesse in esecuzione<span class=\"_ _1\"></span> in Tagikistan (<span class=\"ff1b\">Rogun Hydropower Project</span>), in Qata<span class=\"_ _1\"></span>r (<span class=\"ff1b\">Al Bayt Stadium</span><span class=\"lsf\">) </span>e in Arabia Saudita <span class=\"_ _4\"></span>(<span class=\"_ _0\"></span>Linea 3 <span class=\"_ _1\"></span>Metro di Riyadh <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"ff1b\">SANG Villas</span>) In Africa si evidenzia<span class=\"_ _1\"></span>no i contributi d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>lle commesse i<span class=\"_ _1\"></span>n esecuzione i<span class=\"_ _1\"></span>n Etiopia (prog<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>tto idroelettrico di Ko<span class=\"_ _4\"></span>ysha) e Algeria (linea f<span class=\"_ _1\"></span>erroviaria Saida-Tiar<span class=\"_ _1\"></span>et-Moulay). Pa<span class=\"_ _1\"></span>ssivit\u00e0 Con<span class=\"_ _4\"></span>trattual<span class=\"_ _1\"></span>i<span class=\"ff19\"> </span>La seguent<span class=\"_ _1\"></span>e ta<span class=\"_ _4\"></span>bella espone l\u2019<span class=\"_ _3\"></span>ammont<span class=\"_ _4\"></span>are delle \u201cP<span class=\"_ _4\"></span>assivit\u00e0 Con<span class=\"_ _4\"></span>trattual<span class=\"_ _1\"></span>i\u201d<span class=\"_ _5\"></span>.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Lavori progressivi  (22.645.081)<span class=\"fca sc0\"> </span>(14.563.160)<span class=\"fca sc0\"> </span>8.081.921<span class=\"fca sc0\"> </span>Acconti ricevuti (su lavori certificati) 22.836.482<span class=\"fca sc0\"> </span>14.089.967<span class=\"fca sc0\"> </span>(8.746.515)<span class=\"fca sc0\"> </span>Anticipazioni 3.231.445<span class=\"fca sc0\"> </span>3.784.882<span class=\"fca sc0\"> </span>553.437<span class=\"fca sc0\"> </span>Totale 3.422.846<span class=\"fca sc0\"> </span>3.311.689<span class=\"fca sc0\"> </span>(111.157)<span class=\"fca sc0\"> </span>Si riporta di <span class=\"_ _1\"></span>seguito la relati<span class=\"_ _1\"></span>va contribuzione <span class=\"_ _1\"></span>per area geogra<span class=\"_ _1\"></span>fica: (Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Italia 2.322.658<span class=\"fca sc0\"> </span>2.300.252<span class=\"fca sc0\"> </span>(22.406)<span class=\"fca sc0\"> </span>UE (esclusa Italia) 36.886<span class=\"fca sc0\"> </span>69.759<span class=\"fca sc0\"> </span>32.873<span class=\"fca sc0\"> </span>Altri Paesi Europei (Extra UE) 125.492<span class=\"fca sc0\"> </span>20.865<span class=\"fca sc0\"> </span>(104.627)<span class=\"fca sc0\"> </span>Asia/Medio Oriente 15.506<span class=\"fca sc0\"> </span>86.233<span class=\"fca sc0\"> </span>70.727<span class=\"fca sc0\"> </span>Africa 115.034<span class=\"fca sc0\"> </span>63.038<span class=\"fca sc0\"> </span>(51.996)<span class=\"fca sc0\"> </span>America (incluso Lane) 268.972<span class=\"fca sc0\"> </span>224.897<span class=\"fca sc0\"> </span>(44.075)<span class=\"fca sc0\"> </span>Oceania 538.298<span class=\"fca sc0\"> </span>546.645<span class=\"fca sc0\"> </span>8.347<span class=\"fca sc0\"> </span>Totale 3.422.846<span class=\"fca sc0\"> </span>3.311.689<span class=\"fca sc0\"> </span>(111.157)<span class=\"fca sc0\"> </span>La <span class=\"_ _2\"></span>variazione <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>posta <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>commento <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _f\"></span>per <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _2\"></span>riconducibile <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>forte <span class=\"_ _f\"></span>impulso <span class=\"_ _0\"></span>alle <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _0\"></span>produttive <span class=\"_ _2\"></span>nelle commesse <span class=\"_ _a\"></span>Alta <span class=\"_ _a\"></span>Velocit\u00e0-Capacit\u00e0 <span class=\"_ _a\"></span>ferroviaria <span class=\"_ _a\"></span>Milano-Genova, <span class=\"_ _a\"></span>Impianto <span class=\"_ _a\"></span>Idroelettrico <span class=\"_ _a\"></span><span class=\"ff1b\">Snowy <span class=\"_ _10\"></span>2.0</span> <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>Australia <span class=\"_ _a\"></span>e 73Koysha <span class=\"_ _4\"></span>Hyd<span class=\"_ _0\"></span>roelectri<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span> Pr<span class=\"_ _1\"></span>oject<span class=\"ff19\"> in <span class=\"_ _4\"></span>Etiopia</span>, oltre <span class=\"_ _4\"></span>che al<span class=\"_ _1\"></span> so<span class=\"_ _1\"></span>stanzial<span class=\"_ _1\"></span>e completa<span class=\"_ _1\"></span>mento <span class=\"_ _4\"></span>del <span class=\"ff1b\">campus</span> <span class=\"_ _4\"></span>sanitario di <span class=\"_ _4\"></span>Ankara 73 <span class=\"_ _a\"> </span><span class=\"ff1a\">A <span class=\"_ _10\"> </span>seguito <span class=\"_ _a\"></span>della <span class=\"_ _a\"> </span>spinta <span class=\"_ _a\"> </span>produttiva <span class=\"_ _a\"> </span>registrata <span class=\"_ _a\"> </span>nell\u2019esercizio <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>c<span class=\"_ _0\"></span>ommento <span class=\"_ _a\"></span>sul <span class=\"_ _a\"> </span>progetto <span class=\"_ _a\"> </span>Koysha, <span class=\"_ _a\"> </span>l\u2019ammontare <span class=\"_ _a\"> </span>dovuto <span class=\"_ _a\"> </span>dai <span class=\"_ _a\"> </span>c<span class=\"_ _0\"></span>ommitten</span>ti <span class=\"_ _10\"> </span>per <span class=\"_ _a\"> </span>i <span class=\"_ _10\"> </span>lavori <span class=\"_ _a\"></span>di commessa eseguit<span class=\"_ _1\"></span>i \u00e8 divenuto m<span class=\"_ _1\"></span>aggiore rispetto g<span class=\"_ _4\"></span>li<span class=\"_ _0\"></span> acconti e agl<span class=\"_ _1\"></span>i anticipi ri<span class=\"_ _1\"></span>cevuti. Consegu<span class=\"_ _1\"></span>entemente i re<span class=\"_ _1\"></span>lativi sal<span class=\"_ _1\"></span>di contabili sono stati riclas<span class=\"_ _1\"></span>sificati al 3<span class=\"_ _1\"></span>1 dicembre 2022 nel<span class=\"_ _1\"></span>l\u2019ambito delle <span class=\"_ _1\"></span>attivit\u00e0 contrattu<span class=\"_ _1\"></span>ali <span class=\"ff19\"> </span>Etlik <span class=\"_ _b\"> </span>in <span class=\"_\"> </span>Turchia. <span class=\"_ _b\"> </span>Tale <span class=\"_\"> </span>effet<span class=\"_ _1\"></span>to <span class=\"_\"> </span>risult<span class=\"_ _1\"></span>a <span class=\"_\"> </span>parzi<span class=\"_ _1\"></span>almente <span class=\"_ _b\"> </span>mitigato <span class=\"_ _b\"> </span>dagli <span class=\"_\"> </span>anti<span class=\"_ _1\"></span>cipi <span class=\"_ _b\"> </span>contrattuali<span class=\"_ _0\"></span> <span class=\"_\"> </span>incassati <span class=\"_ _b\"> </span>nel <span class=\"_\"> </span>second<span class=\"_ _1\"></span>o semestre <span class=\"_ _f\"></span>2022 <span class=\"_ _2\"></span>per <span class=\"_ _a\"></span>le <span class=\"_ _f\"></span>commesse<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>recente <span class=\"_ _f\"></span>aggiudicazione <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>Italia <span class=\"_ _2\"></span>(diga <span class=\"_ _f\"></span>foranea <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>Genova, <span class=\"_ _f\"></span>linea <span class=\"_ _2\"></span>ferroviaria veloce <span class=\"_ _0\"></span>Palermo-Catania, <span class=\"_ _0\"></span>tratta <span class=\"_ _0\"></span>Enna-Dittaino), <span class=\"_ _2\"></span>Australia <span class=\"_ _0\"></span>(<span class=\"ff1b\">STTOM <span class=\"_ _2\"></span>Project</span>) <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>Arabia <span class=\"_ _0\"></span>Saudita <span class=\"_ _2\"></span>(<span class=\"ff1b\">Diriyah <span class=\"_ _2\"></span>Square <span class=\"_ _0\"></span><span class=\"ff23\">\u2013</span> </span>Package<span class=\"ff19 lsf\">).<span class=\"ls0\"> </span></span>Per <span class=\"_ _a\"></span>ci\u00f2 <span class=\"_ _a\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>concerne <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>composizione <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>dicembre <span class=\"_ _a\"></span>2022 <span class=\"_ _10\"></span>per <span class=\"_ _a\"></span>area <span class=\"_ _a\"></span>geografica <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _a\"></span>posta <span class=\"_ _a\"></span>in <span class=\"_ _10\"></span>comm<span class=\"_ _1\"></span>ento <span class=\"_ _a\"></span>si evidenzia <span class=\"_ _10\"></span>che <span class=\"_ _10\"> </span>in <span class=\"_ _11\"> </span>ambito <span class=\"_ _10\"></span>domestico <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span>s<span class=\"_ _0\"></span>aldo <span class=\"_ _10\"></span>si <span class=\"_ _10\"> </span>riferisce, <span class=\"_ _10\"> </span>ai <span class=\"_ _11\"> </span>lavori <span class=\"_ _10\"></span>di <span class=\"_ _10\"> </span>realizzazione <span class=\"_ _10\"> </span>dalle <span class=\"_ _11\"> </span>tratte <span class=\"_ _10\"></span>ferroviarie <span class=\"_ _10\"></span>Alta<span class=\"_ _1\"></span> Velocit\u00e0/Capaci<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _2\"></span>Verona-Padova, <span class=\"_ _2\"></span>Napoli-Bari <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>Palermo-Catania<span class=\"_ _1\"></span>-Messina, <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>nuova <span class=\"_ _2\"></span>diga <span class=\"_ _2\"></span>Foranea <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Genova oltre che al terz<span class=\"_ _1\"></span>o Megalotto d<span class=\"_ _1\"></span>ella SS 106 Jonica<span class=\"_ _1\"></span>.  Le <span class=\"_ _a\"></span>passivit\u00e0 <span class=\"_ _a\"></span>contrattuali <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>America <span class=\"_ _a\"></span>sono <span class=\"_ _a\"></span>principalmente <span class=\"_ _a\"></span>ascrivibili<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>allo <span class=\"_ _a\"></span>sviluppo <span class=\"_ _a\"></span>dei <span class=\"_ _10\"></span>prog<span class=\"_ _1\"></span>etti <span class=\"_ _a\"></span>negli <span class=\"_ _a\"></span>Stati <span class=\"_ _a\"></span>Uniti (Gruppo Lan<span class=\"_ _1\"></span>e) <span class=\"lsb\">ed</span> in Canada (<span class=\"ff1b\">Hurontari<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span> Light Rail<span class=\"ff19\"> <span class=\"lsa\">e </span></span>R<span class=\"_ _4\"></span>SSOM Project<span class=\"ff19\">).  </span></span>In Oceania si s<span class=\"_ _1\"></span>egnala il contributo <span class=\"_ _1\"></span>dei progetti Snowy 2<span class=\"_ _1\"></span>.0, <span class=\"ff1b\">North East Lin<span class=\"_ _1\"></span>k <span class=\"ff19\">e</span> SSTOM<span class=\"ff19\"> in Australia<span class=\"_ _1\"></span>. </span></span>Corrispettivi aggiun<span class=\"_ _1\"></span>tivi<span class=\"ff19\"> </span>Le <span class=\"_ _16\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _16\"> </span>contrattual<span class=\"_ _1\"></span>i <span class=\"_ _e\"> </span>e <span class=\"_ _16\"> </span>le <span class=\"_ _16\"> </span>passi<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _16\"> </span>contrattual<span class=\"_ _1\"></span>i, <span class=\"_ _e\"> </span>al <span class=\"_ _16\"> </span>lordo <span class=\"_ _16\"> </span>degli<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>acconti <span class=\"_ _16\"> </span>ricevuti <span class=\"_ _e\"> </span>e <span class=\"_ _16\"> </span>delle <span class=\"_ _16\"> </span>anti<span class=\"_ _1\"></span>cipazioni, comprendono <span class=\"_ _e\"> </span>richiest<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>corrispettivi <span class=\"_ _e\"> </span>aggiuntivi, <span class=\"_ _e\"> </span>ri<span class=\"_ _1\"></span>spetto <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>quelli <span class=\"_ _e\"> </span>contrattualment<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>convenuti, <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>un ammontare ris<span class=\"_ _1\"></span>pettivament<span class=\"_ _1\"></span>e di \u20ac 2.<span class=\"ff19\">3<span class=\"ls1e\">64</span>,1 </span>milioni e di \u20ac <span class=\"ff19\">62<span class=\"_ _1\"></span>4,8 milioni. </span>Tali <span class=\"_ _2\"></span>corrispettivi <span class=\"_ _0\"></span>aggiuntivi <span class=\"_ _0\"></span>ris<span class=\"_ _0\"></span>petto <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quelli <span class=\"_ _2\"></span>contrattualmente <span class=\"_ _2\"></span>convenuti <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _2\"></span>stati <span class=\"_ _0\"></span>inclusi <span class=\"_ _f\"></span>nella <span class=\"_ _2\"></span>misura <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>il relativo ricon<span class=\"_ _4\"></span>os<span class=\"_ _0\"></span>cimento <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>ritenuto al<span class=\"_ _1\"></span>tamente <span class=\"_ _1\"></span>probabil<span class=\"_ _1\"></span>e, anche <span class=\"_ _4\"></span>sulla base d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>i pare<span class=\"_ _1\"></span>ri legali <span class=\"_ _4\"></span>e tecnici <span class=\"_ _1\"></span>espressi da<span class=\"_ _4\"></span>i consulenti <span class=\"_ _b\"> </span>del <span class=\"_ _11\"> </span>G<span class=\"_ _0\"></span>ruppo. <span class=\"_ _b\"> </span>Si <span class=\"_ _b\"> </span>segnala <span class=\"_ _b\"> </span>che <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>corrispettivi <span class=\"_ _b\"> </span>aggiuntivi <span class=\"_\"> </span>isc<span class=\"_ _4\"></span>ritti <span class=\"_\"> </span>n<span class=\"_ _1\"></span>elle <span class=\"_ _b\"> </span>attivit\u00e0 <span class=\"_ _11\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>passivit\u00e0 <span class=\"_ _b\"> </span>contrattuali<span class=\"_ _4\"></span> rappresentano <span class=\"_ _1\"></span>una quota pa<span class=\"_ _1\"></span>rte del totale corrisp<span class=\"_ _1\"></span>ettivo formal<span class=\"_ _1\"></span>mente richie<span class=\"_ _1\"></span>sto ai clienti. Pe<span class=\"_ _1\"></span>r una <span class=\"_ _1\"></span>descrizione <span class=\"_ _4\"></span>dei con<span class=\"_ _1\"></span>tenzi<span class=\"_ _1\"></span>osi in esser<span class=\"_ _4\"></span>e nonch\u00e9 <span class=\"_ _1\"></span>delle<span class=\"_ _1\"></span> attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _4\"></span>ritenute <span class=\"_ _1\"></span>soggette a<span class=\"_ _1\"></span> \u201cRischio <span class=\"_ _1\"></span>Pae<span class=\"_ _1\"></span>se\u201d si <span class=\"_ _1\"></span>rin<span class=\"_ _1\"></span>via a<span class=\"_ _1\"></span>l para<span class=\"_ _1\"></span>gra<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>o \u201cPrinci<span class=\"_ _1\"></span>pali f<span class=\"_ _4\"></span>attori di rischio e<span class=\"_ _1\"></span> incertezz<span class=\"_ _4\"></span>e\u201d nella<span class=\"_ _1\"></span> Rel<span class=\"_ _1\"></span>azione sulla g<span class=\"_ _1\"></span>estione<span class=\"_ _1\"></span>.<span class=\"ff19\"> </span>14. Crediti comme<span class=\"_ _1\"></span>rciali <span class=\"ff19\"> </span>La composizione <span class=\"_ _4\"></span>dai \u201cCrediti c<span class=\"_ _4\"></span>ommerciali\u201d \u00e8 riepilog<span class=\"_ _4\"></span>ata<span class=\"_ _1\"></span> nella t<span class=\"_ _1\"></span>abella segue<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>:<span class=\"ff19\"> </span>31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Crediti verso clienti 2.536.536<span class=\"fca sc0\"> </span>2.929.793<span class=\"fca sc0\"> </span>393.258<span class=\"fca sc0\"> </span>Fondo svalutazione (424.167)<span class=\"fca sc0\"> </span>(513.022)<span class=\"fca sc0\"> </span>(88.855)<span class=\"fca sc0\"> </span>Crediti verso societ\u00e0 del gruppo non consolidate e altre 385.865<span class=\"fca sc0\"> </span>469.335<span class=\"fca sc0\"> </span>83.470<span class=\"fca sc0\"> </span>parti correlate Totale 2.498.234<span class=\"fca sc0\"> </span>2.886.106<span class=\"fca sc0\"> </span>387.873<span class=\"fca sc0\"> </span>Si riporta di seg<span class=\"_ _1\"></span>uito la relati<span class=\"_ _1\"></span>va contribuzione <span class=\"_ _1\"></span>per area geogra<span class=\"_ _1\"></span>fica. (Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Italia 1.219.448<span class=\"fca sc0\"> </span>1.584.214<span class=\"fca sc0\"> </span>364.766<span class=\"fca sc0\"> </span>UE (esclusa Italia) 206.609<span class=\"fca sc0\"> </span>247.346<span class=\"fca sc0\"> </span>40.737<span class=\"fca sc0\"> </span>Altri Paesi Europei (Extra UE) 203.030<span class=\"fca sc0\"> </span>56.859<span class=\"fca sc0\"> </span>(146.171)<span class=\"fca sc0\"> </span>Asia/Medio Oriente 193.229<span class=\"fca sc0\"> </span>341.096<span class=\"fca sc0\"> </span>147.867<span class=\"fca sc0\"> </span>Africa 202.122<span class=\"fca sc0\"> </span>271.363<span class=\"fca sc0\"> </span>69.241<span class=\"fca sc0\"> </span>America (incluso Lane) 418.967<span class=\"fca sc0\"> </span>289.796<span class=\"fca sc0\"> </span>(129.171)<span class=\"fca sc0\"> </span>Oceania 54.829<span class=\"fca sc0\"> </span>95.432<span class=\"fca sc0\"> </span>40.603<span class=\"fca sc0\"> </span>Totale 2.498.234<span class=\"fca sc0\"> </span>2.886.106<span class=\"fca sc0\"> </span>387.872<span class=\"fca sc0\"> </span>La <span class=\"_\"> </span>crescita <span class=\"_\"> </span>registrata <span class=\"_\"> </span>in <span class=\"_\"> </span>Italia <span class=\"_\"> </span>\u00e8 <span class=\"_ _c\"> </span>prevalentement<span class=\"_ _1\"></span>e <span class=\"_\"> </span>riconducibile: <span class=\"_\"> </span>(i) <span class=\"_\"> </span>alle <span class=\"_\"> </span>commesse <span class=\"_\"> </span>che <span class=\"_\"> </span>hanno <span class=\"_\"> </span>contribuito maggiormente<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>alla <span class=\"_ _11\"> </span>produzione <span class=\"_ _10\"></span>(Alta <span class=\"_ _11\"> </span>Velocit\u00e0/ <span class=\"_ _10\"> </span>Capacit\u00e0 <span class=\"_ _10\"> </span>ferroviaria <span class=\"_ _11\"> </span>Verona-Padova, <span class=\"_ _11\"> </span>Milano-Genova <span class=\"_ _10\"> </span>e <span class=\"_ _11\"> </span>Strada Statale <span class=\"_ _4\"></span>Jonica 106 <span class=\"_ _4\"></span>Mega Lot<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>3 per<span class=\"_ _1\"></span> com<span class=\"_ _1\"></span>plessivi <span class=\"_ _4\"></span>\u20ac 115,6<span class=\"_ _1\"></span> mili<span class=\"_ _1\"></span>oni); olt<span class=\"_ _1\"></span>re c<span class=\"_ _4\"></span>he<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>(ii) <span class=\"ff19\">ai <span class=\"_ _4\"></span>progetti di <span class=\"_ _4\"></span>recente a<span class=\"_ _1\"></span>cquisizion<span class=\"_ _1\"></span>e </span>(linea <span class=\"_ _4\"></span>ferroviaria <span class=\"_ _1\"></span>veloce <span class=\"_ _1\"></span>Palermo-Catania <span class=\"_ _4\"></span>tratta Enna-<span class=\"ff1a\">D<span class=\"_ _1\"></span>ittaino <span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>\u20ac <span class=\"_ _1\"></span>55,6 <span class=\"_ _1\"></span>milioni <span class=\"_ _4\"></span>e nuova <span class=\"_ _4\"></span>diga <span class=\"_ _1\"></span>foranea di <span class=\"_ _4\"></span>Genova<span class=\"_ _4\"></span> </span>per <span class=\"_\"> </span>\u20ac <span class=\"_ _b\"> </span>88,6 <span class=\"_\"> </span>milioni)<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span> <span class=\"_\"> </span>Si <span class=\"_ _b\"> </span>evidenzia, <span class=\"_ _b\"> </span>che<span class=\"_ _0\"></span> <span class=\"_\"> </span>ta<span class=\"_ _1\"></span>le <span class=\"_ _b\"> </span>ultima <span class=\"_\"> </span>componente<span class=\"_ _1\"></span>, <span class=\"_\"> </span>tro<span class=\"_ _1\"></span>va <span class=\"_\"> </span>sosta<span class=\"_ _1\"></span>nzialmente <span class=\"_ _b\"> </span>compensazione<span class=\"_ _0\"></span><span class=\"ff19\"> <span class=\"_\"> </span>per<span class=\"_ _1\"></span> </span>complessivi <span class=\"_ _f\"></span><span class=\"ff1a\">\u20ac <span class=\"_ _a\"></span>114,2 <span class=\"_ _f\"></span>milioni,</span> <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>corrispondente <span class=\"_ _f\"></span>incremento <span class=\"_ _f\"></span>dei <span class=\"_ _a\"></span>debiti <span class=\"_ _f\"></span>verso <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>Soci <span class=\"_ _a\"></span>Consorziati<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>relativo <span class=\"_ _f\"></span>alle medesime comm<span class=\"_ _1\"></span>esse.  Sempre <span class=\"_ _2\"></span>in <span class=\"_ _f\"></span>ambito <span class=\"_ _0\"></span>domestico <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>segnala <span class=\"_ _f\"></span>il <span class=\"_ _2\"></span>parziale <span class=\"_ _2\"></span>incasso <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>crediti <span class=\"_ _2\"></span>vantati <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>Controllata <span class=\"_ _2\"></span>Fibe <span class=\"_ _2\"></span>S.p.A. <span class=\"_ _2\"></span>per <span class=\"_ _f\"></span>i Progetti RSU C<span class=\"_ _0\"></span><span class=\"ff1a\">ampania (\u20ac 20,9 milioni). Per ci\u00f2 <span class=\"_ _0\"></span>che attiene le <span class=\"_ _0\"></span>valutazioni<span class=\"_ _1\"></span> effettuate dal management in <span class=\"_ _0\"></span>merito </span>al <span class=\"_ _4\"></span>recupero d<span class=\"_ _1\"></span>el <span class=\"_ _4\"></span>credito r<span class=\"_ _1\"></span>esiduo <span class=\"_ _4\"></span>(\u20ac <span class=\"_ _1\"></span>103,9 <span class=\"_ _4\"></span>milioni) <span class=\"_ _4\"></span>nei co<span class=\"_ _4\"></span>nf<span class=\"_ _0\"></span>ronti <span class=\"_ _4\"></span>delle <span class=\"_ _1\"></span>Pubbliche <span class=\"_ _4\"></span>Amministrazioni <span class=\"_ _4\"></span>Campane <span class=\"_ _4\"></span>si <span class=\"_ _1\"></span>rinvia<span class=\"_ _1\"></span> al paragrafo \u201c<span class=\"_ _1\"></span>Principali fatt<span class=\"_ _1\"></span>ori di rischio e<span class=\"ff19\"> </span>incertezz<span class=\"_ _1\"></span>e\u201d della Relazion<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> sulla gestion<span class=\"_ _1\"></span>e.<span class=\"ff19\"> </span>Il decremento rilevato con riferim<span class=\"_ _1\"></span>ento all\u2019area Extra UE \u00e8 principalment<span class=\"_ _1\"></span>e riconducibil<span class=\"_ _1\"></span>e al <span class=\"_ _0\"></span>completa<span class=\"_ _1\"></span>mento delle<span class=\"_ _1\"></span> iniziati<span class=\"_ _1\"></span>ve <span class=\"_ _a\"></span>in <span class=\"_ _f\"></span>Turchia <span class=\"_ _f\"></span>(Integrated <span class=\"_ _f\"></span>Health <span class=\"_ _f\"></span>Campus <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>Ankara, <span class=\"_ _f\"></span>Etlik <span class=\"_ _f\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>Gaziantep) <span class=\"_ _2\"></span>oltre <span class=\"_ _a\"></span>che <span class=\"_ _f\"></span>dall\u2019impa<span class=\"_ _2\"></span><span class=\"ff19\">irment <span class=\"_ _f\"></span>dei </span>crediti verso Co<span class=\"_ _1\"></span>mmittente ucraino <span class=\"_ _1\"></span>Ukravtodor di c<span class=\"_ _4\"></span>ui s<span class=\"_ _0\"></span>i dar\u00e0 co<span class=\"_ _1\"></span>nto di seguito nell<span class=\"_ _1\"></span>a present<span class=\"_ _1\"></span>e nota. Per <span class=\"_ _a\"></span>Asia/Medio <span class=\"_ _a\"></span>Oriente <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>se<span class=\"_ _0\"></span>gnalano,<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>in <span class=\"_ _a\"></span>particola<span class=\"_ _1\"></span>re, <span class=\"_ _10\"></span>i <span class=\"_ _a\"></span>maggiori <span class=\"_ _f\"></span>v<span class=\"_ _0\"></span>alori <span class=\"_ _a\"></span>riferiti <span class=\"_ _a\"></span>alle <span class=\"_ _a\"></span>commesse <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>esecuzione <span class=\"_ _10\"></span>in Arabia Saudita<span class=\"_ _1\"></span> (SANG Villa<span class=\"_ _1\"></span>s) e Tagikistan (Rogun Hydro<span class=\"_ _1\"></span>power Project)<span class=\"_ _1\"></span>. Il <span class=\"_ _d\"> </span>significativo <span class=\"_ _d\"> </span>decremento <span class=\"_ _d\"> </span>riferito <span class=\"_ _d\"> </span>all\u2019area <span class=\"_ _d\"> </span>America <span class=\"_ _d\"> </span>\u00e8 <span class=\"_ _e\"> </span>riconducibi<span class=\"_ _1\"></span>le <span class=\"_ _d\"> </span>principalmente <span class=\"_ _d\"> </span>alla <span class=\"_ _d\"> </span>definizione <span class=\"_ _d\"> </span>delle controversie <span class=\"_ _a\"></span>pendenti <span class=\"_ _10\"> </span>per <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span>progetto <span class=\"_ _10\"> </span>idroelettrico <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>Muskrat <span class=\"_ _10\"></span>Falls <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>Canada <span class=\"_ _10\"></span>con <span class=\"_ _10\"></span>conseguent<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>incasso <span class=\"_ _10\"></span>dei relativ<span class=\"ff1a\">i crediti<span class=\"_ _1\"></span> (circa \u20ac 82 mi<span class=\"_ _1\"></span>lioni equivalenti<span class=\"_ _1\"></span>) e all\u2019autos<span class=\"_ _1\"></span>trada Ruta del <span class=\"_ _1\"></span>Sol in Colombia<span class=\"_ _1\"></span>.<span class=\"ff19\"> </span></span>L\u2019incremento dei <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>commerciali verso <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gruppo e <span class=\"_ _2\"></span>altre <span class=\"_ _0\"></span>parti correlate <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>lo <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _0\"></span>riconduci<span class=\"_ _1\"></span>bile alla <span class=\"_ _3\"></span>comm<span class=\"_ _0\"></span>essa <span class=\"_ _4\"></span>nuova <span class=\"_ _4\"></span>diga <span class=\"_ _4\"></span>foranea <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Genova <span class=\"_ _4\"></span>per \u20ac <span class=\"_ _3\"></span>63,4 <span class=\"_ _4\"></span>mil<span class=\"ff19\">ioni. P<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>r <span class=\"_ _4\"></span>maggiori <span class=\"_ _4\"></span>dettagli <span class=\"_ _3\"></span>circa <span class=\"_ _4\"></span>la <span class=\"_ _1\"></span>composizione <span class=\"_ _4\"></span>della </span>posta <span class=\"_ _c\"> </span>in <span class=\"_\"> </span>commento <span class=\"_\"> </span>si <span class=\"_ _c\"> </span>rimanda <span class=\"_ _c\"> </span>a <span class=\"_\"> </span>quanto <span class=\"_\"> </span>rappresentato <span class=\"_\"> </span>alla <span class=\"_ _c\"> </span>nota <span class=\"_\"> </span>39 <span class=\"_ _c\"> </span>\u201cOperazioni <span class=\"_\"> </span>con <span class=\"_ _c\"> </span>parti <span class=\"_\"> </span>correlate\u201d <span class=\"_ _c\"> </span>e nell\u2019informati<span class=\"_ _1\"></span>va allegata al <span class=\"_ _1\"></span>presente bilancio c<span class=\"_ _4\"></span>onsolidato in merito ai rapporti<span class=\"_ _1\"></span> infragruppo.<span class=\"ff19\"> </span>Si <span class=\"_ _0\"></span><span class=\"ff1a\">segnala, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>ultimo, che <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oce in <span class=\"_ _2\"></span>commento include <span class=\"_ _0\"></span>l\u2019importo di <span class=\"_ _0\"></span>\u20ac <span class=\"_ _0\"></span>3,2 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>(\u20ac <span class=\"_ _0\"></span>15,8 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 dicembre </span>2021), <span class=\"_ _c\"> </span>riferiti <span class=\"_ _c\"> </span>alla <span class=\"_ _c\"> </span>posizione <span class=\"_ _c\"> </span>creditoria <span class=\"_\"> </span>del <span class=\"_ _c\"> </span>Gruppo <span class=\"_ _c\"> </span>nei <span class=\"_ _c\"> </span>confronti <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>Consorzi <span class=\"_ _c\"> </span>e <span class=\"_ _c\"> </span>Societ\u00e0 <span class=\"_ _c\"> </span>Consortili <span class=\"_\"> </span>(<span class=\"_ _0\"></span>\"SPV\")<span class=\"_ _4\"></span> funzionanti <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>ribaltamento <span class=\"_ _e\"> </span>costi <span class=\"_ _16\"> </span>e <span class=\"_ _e\"> </span>non <span class=\"_ _16\"> </span>inclusi <span class=\"_ _e\"> </span>nell'area <span class=\"_ _e\"> </span>di <span class=\"_ _16\"> </span>co<span class=\"_ _1\"></span>nsolidamento <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>Gruppo. <span class=\"_ _e\"> </span>T<span class=\"_ _0\"></span>ale <span class=\"_ _e\"> </span>valore <span class=\"_ _e\"> </span>\u00e8 rappresentato <span class=\"_ _4\"></span>nella posizi<span class=\"_ _1\"></span>one fi<span class=\"_ _1\"></span>nanziaria <span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span>tta <span class=\"_ _1\"></span>alla <span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>oce <span class=\"_ _1\"></span>\u201cPosizione <span class=\"_ _4\"></span>Finanziaria det<span class=\"_ _1\"></span>enuta p<span class=\"_ _4\"></span>resso SPV <span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>ociet\u00e0 <span class=\"_ _4\"></span>di Progetto non cons<span class=\"_ _1\"></span>olidate\u201d.<span class=\"ff19\"> </span>14.1 Impairment<span class=\"_ _1\"></span> Di seguito viene ripo<span class=\"_ _4\"></span>rtata la movimentazione del Fon<span class=\"_ _1\"></span>do svalutazione cr<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>diti al 31 dicem<span class=\"_ _1\"></span>bre 2022. 31 dicembre<span class=\"fca sc0\"> </span>Accantonamenti<span class=\"fca sc0\"> </span>Utilizzi<span class=\"fca sc0\"> </span>Utilizzi in<span class=\"fca sc0\"> </span>Variazioni<span class=\"fca sc0\"> </span>Riclass. e<span class=\"fca sc0\"> </span>Differenze<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>conto<span class=\"fca sc0\"> </span>area<span class=\"fca sc0\"> </span>altri mov.<span class=\"fca sc0\"> </span>cambio<span class=\"fca sc0\"> </span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Fondo svalutazione crediti 362.011<span class=\"fca sc0\"> </span>70.498<span class=\"fca sc0\"> </span>(138)<span class=\"fca sc0\"> </span>(3.506)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>23.308<span class=\"fca sc0\"> </span>269<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>452.442<span class=\"fca sc0\"> </span>Fondo interessi di mora 62.156<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(1.653)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>76<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60.579<span class=\"fca sc0\"> </span>Totale 424.167<span class=\"fca sc0\"> </span>70.498<span class=\"fca sc0\"> </span>(138)<span class=\"fca sc0\"> </span>(5.159)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>23.308<span class=\"fca sc0\"> </span>345<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>513.021<span class=\"fca sc0\"> </span>I<span class=\"ff1a\">l fondo <span class=\"_ _0\"></span>svalutazione crediti verso committenti e clienti terzi <span class=\"_ _0\"></span>ammonta a \u20ac <span class=\"_ _0\"></span>452,4 milioni ed \u00e8 <span class=\"_ _0\"></span>prevalentemente<span class=\"_ _4\"></span> </span>riferito ai crediti verso com<span class=\"_ _4\"></span>mittenti in Venezuela (\u20ac 324,1 milioni) e al commit<span class=\"_ _1\"></span>tente ucraino U<span class=\"_ _1\"></span>kravtodor (\u20ac 65,3 milioni).   Impairment<span class=\"ff19\"> dei crediti<span class=\"_ _1\"></span> Ucraina </span>Il Gruppo ha da di<span class=\"_ _1\"></span>versi anni<span class=\"_ _1\"></span> avviato una proc<span class=\"_ _1\"></span>edura arbitrale, a<span class=\"_ _1\"></span>ncora in corso<span class=\"_ _1\"></span>, presso l\u2019International<span class=\"_ _1\"></span> Chamber o<span class=\"_ _1\"></span>f Commerce <span class=\"_ _10\"> </span>(\u201cICC\u201d) <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>Parigi <span class=\"_ _11\"> </span>nei <span class=\"_ _11\"> </span>confronti <span class=\"_ _10\"></span>del <span class=\"_ _11\"> </span>Committent<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>ucraino <span class=\"_ _10\"> </span>Ukravtodor <span class=\"_ _10\"> </span>con <span class=\"_ _11\"> </span>riferimento <span class=\"_ _11\"> </span>al <span class=\"_ _10\"> </span>progetto relativo <span class=\"_ _16\"> </span>all\u2019a<span class=\"_ _4\"></span>mm<span class=\"_ _0\"></span>odernamento <span class=\"_ _e\"> </span>dell\u2019autostrada <span class=\"_ _e\"> </span>M03 <span class=\"_ _16\"> </span>nel <span class=\"_ _e\"> </span>tratto <span class=\"_ _16\"> </span>Kiyv<span class=\"ff19\">-Kharkiv-Dovzhan<span class=\"_ _1\"></span>skiy <span class=\"_ _16\"> </span>terminato <span class=\"_ _e\"> </span>in <span class=\"_ _16\"> </span>via<span class=\"_ _1\"></span> </span>unilaterale <span class=\"_ _4\"></span>dal Com<span class=\"_ _4\"></span>mittente nell<span class=\"_ _4\"></span>\u2019<span class=\"_ _0\"></span>agosto <span class=\"_ _4\"></span>del 2<span class=\"_ _1\"></span>016. <span class=\"_ _1\"></span>Sulla <span class=\"_ _4\"></span>base di<span class=\"_ _1\"></span> qua<span class=\"_ _4\"></span>nto riconosci<span class=\"_ _1\"></span>uto <span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>Gruppo, <span class=\"_ _1\"></span>dalle <span class=\"_ _4\"></span>competenti autorit\u00e0, <span class=\"_ _11\"> </span>in <span class=\"_ _b\"> </span>relazione <span class=\"_ _11\"> </span>alla <span class=\"_ _11\"> </span>citata <span class=\"_ _11\"> </span>proce<span class=\"_ _0\"></span>dura <span class=\"_ _11\"> </span>arbitrale, <span class=\"_ _11\"> </span>risul<span class=\"_ _0\"></span>tava <span class=\"_ _b\"> </span>iscritto <span class=\"_ _11\"> </span>nel <span class=\"_ _11\"> </span>bilancio <span class=\"_ _b\"> </span>consolidato <span class=\"_ _11\"> </span>chiuso <span class=\"_ _b\"> </span>al <span class=\"_ _11\"> </span>31 dicembre 2021<span class=\"_ _1\"></span> un credito compl<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ssivo pari a <span class=\"_ _1\"></span>un controvalor<span class=\"_ _1\"></span>e di \u20ac 67,4 mili<span class=\"_ _1\"></span>oni. <span class=\"ff19\"> </span>Come <span class=\"_ _2\"></span>noto <span class=\"_ _f\"></span>il <span class=\"_ _2\"></span>24 <span class=\"_ _f\"></span>febbraio <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>la <span class=\"_ _f\"></span>Russia <span class=\"_ _2\"></span>iniziava <span class=\"_ _2\"></span>l\u2019invasione <span class=\"_ _2\"></span>dell\u2019Ucraina<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>I<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>perdurare <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>conflitto <span class=\"_ _2\"></span>militare <span class=\"_ _2\"></span>ha aumentato <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>rischi <span class=\"_ _a\"></span>per <span class=\"_ _10\"></span>l'economia,<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>le <span class=\"_ _10\"></span>finanz<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>pubbliche <span class=\"_ _a\"></span>e <span class=\"_ _10\"></span>la <span class=\"_ _a\"></span>stabilit\u00e0 <span class=\"_ _f\"></span>f<span class=\"_ _0\"></span>inanziaria<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dell'Ucraina <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>potrebbero minare la capacit\u00e0<span class=\"_ _1\"></span> del suo gov<span class=\"_ _1\"></span>erno di far fronte ai<span class=\"_ _1\"></span> propri obblighi <span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span>. Stante <span class=\"_ _a\"></span>quanto <span class=\"_ _10\"></span>pr<span class=\"_ _1\"></span>emesso <span class=\"_ _a\"></span>il <span class=\"_ _10\"></span>credito <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>esame <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _10\"></span>stato <span class=\"_ _a\"></span>assoggettato <span class=\"_ _a\"></span>alla <span class=\"_ _10\"></span>valutazione <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>impairment, <span class=\"_ _f\"></span>se<span class=\"_ _0\"></span>condo<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>il modello <span class=\"_ _0\"></span>di <span class=\"_ _f\"></span>riferimento <span class=\"_ _0\"></span>dell\u2019IFRS <span class=\"_ _2\"></span>9, <span class=\"_ _2\"></span>tenendo <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>crescente <span class=\"_ _0\"></span>ris<span class=\"_ _0\"></span>chio <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>merso <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>seguito <span class=\"_ _2\"></span>all\u2019attual<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>contesto politico e finanzia<span class=\"_ _1\"></span>rio in cui v<span class=\"_ _1\"></span>ersa il paese. Considerando<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>l\u2019acuirsi, <span class=\"_ _e\"> </span>nella <span class=\"_ _e\"> </span>seconda <span class=\"_ _e\"> </span>met\u00e0 <span class=\"_ _16\"> </span>dell<span class=\"_ _1\"></span>\u2019esercizio <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>corso,<span class=\"_ _0\"></span><span class=\"ff19\"> <span class=\"_ _16\"> </span>delle <span class=\"_ _e\"> </span>molteplici<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>incertezze <span class=\"_ _e\"> </span>collegate </span>all\u2019evolversi del conflitto e ai relativi effetti finanziari il management ha ritenuto opportuno<span class=\"_ _1\"></span>, in via <span class=\"_ _0\"></span>prudenziale, procedere <span class=\"_ _d\"> </span>all\u2019int<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>grale <span class=\"_ _c\"> </span>svalutazione <span class=\"_ _c\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _d\"> </span>crediti <span class=\"_ _c\"> </span>in <span class=\"_ _d\"> </span>parola <span class=\"_ _c\"> </span>(\u20ac <span class=\"_ _d\"> </span>65,3 <span class=\"_ _d\"> </span>milioni <span class=\"_ _c\"> </span>al <span class=\"_ _d\"> </span>tasso <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>cambio <span class=\"_ _c\"> </span>di <span class=\"_ _d\"> </span>ch<span class=\"_ _2\"></span><span class=\"ff19\">iusura<span class=\"_ _1\"></span> </span>dell\u2019esercizi<span class=\"_ _1\"></span>o in corso) con cons<span class=\"_ _1\"></span>eguente pari impa<span class=\"_ _1\"></span>tto nel conto<span class=\"_ _4\"></span> e<span class=\"_ _0\"></span>conomico del p<span class=\"_ _1\"></span>resente bilancio con<span class=\"_ _1\"></span>solidato. <span class=\"ff19\"> </span>Impairment<span class=\"ff19\"> dei crediti<span class=\"_ _1\"></span> Nigeria </span>Stante <span class=\"_ _c\"> </span>il <span class=\"_\"> </span>perdurare <span class=\"_ _c\"> </span>dei <span class=\"_\"> </span>ritardi <span class=\"_ _c\"> </span>nei <span class=\"_ _c\"> </span>pagamenti <span class=\"_\"> </span>da <span class=\"_ _c\"> </span>parte <span class=\"_ _c\"> </span>degli <span class=\"_ _c\"> </span>Enti <span class=\"_ _c\"> </span>pubblici <span class=\"_\"> </span>nigeriani <span class=\"_ _c\"> </span>e <span class=\"_ _c\"> </span>considerata<span class=\"_ _1\"></span> <span class=\"_ _c\"> </span>altres\u00ec l<span class=\"ff1a\">\u2019incertezza <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>quadro <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>paese, <span class=\"_ _3\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>stata <span class=\"_ _4\"></span>sottoposta <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>verifica <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>recuperabilit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>la <span class=\"_ _3\"></span>posizione <span class=\"_ _4\"></span>creditoria </span>netta (c<span class=\"_ _4\"></span>rediti commerciali<span class=\"_ _1\"></span> e <span class=\"_ _4\"></span>lavori in <span class=\"_ _4\"></span>corso) pari <span class=\"_ _4\"></span>ad un <span class=\"_ _4\"></span>controvalore <span class=\"_ _1\"></span>di \u20ac <span class=\"_ _4\"></span>101,8 mil<span class=\"_ _1\"></span>ioni <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> ri<span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>erita <span class=\"_ _4\"></span>ai lavori <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>volti <span class=\"_ _4\"></span>dal Gruppo in loco<span class=\"_ _1\"></span>.  L\u2019<span class=\"ls0\">analisi <span class=\"_ _4\"></span>d\u2019<span class=\"_ _0\"></span>impairment <span class=\"_ _4\"></span>\u00e8 stata condott<span class=\"_ _1\"></span>a in ba<span class=\"_ _4\"></span>se<span class=\"_ _0\"></span> al <span class=\"_ _4\"></span>frame work co<span class=\"_ _4\"></span>nce<span class=\"_ _0\"></span>ttuale <span class=\"_ _1\"></span>dell\u2019IFRS <span class=\"_ _4\"></span>9<span class=\"_ _0\"></span> delin<span class=\"_ _1\"></span>eando al<span class=\"_ _1\"></span>cuni possi<span class=\"_ _1\"></span>bili </span>scenari <span class=\"_ _10\"> </span>valutativi <span class=\"_ _11\"> </span>in <span class=\"_ _10\"> </span>merito <span class=\"_ _11\"> </span>alle <span class=\"_ _10\"> </span>modalit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>le <span class=\"_ _11\"> </span>tempistiche <span class=\"_ _10\"></span>di <span class=\"_ _11\"> </span>incasso <span class=\"_ _10\"> </span>del <span class=\"_ _11\"> </span>credito <span class=\"_ _10\"> </span>e <span class=\"_ _11\"> </span>le <span class=\"_ _11\"> </span>relative <span class=\"_ _10\"> </span>pr<span class=\"_ _0\"></span>obabilit\u00e0 <span class=\"_ _11\"> </span>di accadimento. <span class=\"_ _4\"></span>Il <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>recuperab<span class=\"ff1a\">ile <span class=\"_ _1\"></span>all\u2019esito <span class=\"_ _3\"></span>del t<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>st <span class=\"_ _4\"></span>d\u2019<span class=\"ff1b\">impairment<span class=\"ff19\"> <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>determinato <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>svalutazione <span class=\"_ _4\"></span>complessiva </span></span></span>del valore netto co<span class=\"_ _1\"></span>ntabile d<span class=\"_ _1\"></span>elle citate atti<span class=\"_ _1\"></span>vit\u00e0 pari a \u20ac 3,<span class=\"_ _1\"></span>5 milioni.<span class=\"ff19\"> </span>15. Attivit\u00e0 finanziarie correnti inclusi i derivati<span class=\"_ _0\"></span> Le \u201cAttivit\u00e0 finanzi<span class=\"_ _1\"></span>arie correnti incl<span class=\"_ _1\"></span>usi i derivati\u201d al <span class=\"_ _4\"></span>3<span class=\"_ _0\"></span>1 dicembre 20<span class=\"_ _1\"></span>22 includono l<span class=\"_ _1\"></span>e seguenti voci<span class=\"_ _1\"></span>.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Crediti finanziari verso terzi 238.005<span class=\"fca sc0\"> </span>351.242<span class=\"fca sc0\"> </span>113.237<span class=\"fca sc0\"> </span>Crediti verso Societ\u00e0 del Gruppo non consolidate e parti 69.130<span class=\"fca sc0\"> </span>72.427<span class=\"fca sc0\"> </span>3.297<span class=\"fca sc0\"> </span>correlate Titoli di stato e assicurativi 6.106<span class=\"fca sc0\"> </span>15.687<span class=\"fca sc0\"> </span>9.581<span class=\"fca sc0\"> </span>Derivati attivi 3.684<span class=\"fca sc0\"> </span>2.276<span class=\"fca sc0\"> </span>(1.408)<span class=\"fca sc0\"> </span>Totale 316.925<span class=\"fca sc0\"> </span>441.632<span class=\"fca sc0\"> </span>124.707<span class=\"fca sc0\"> </span>I <span class=\"ff1a\">\u201cCrediti finanziari <span class=\"_ _4\"></span>verso terzi\u201d includono pr<span class=\"_ _1\"></span>evalentemente:<span class=\"ff19\"> </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">\u20ac <span class=\"_ _1\"></span>230,1 <span class=\"_ _3\"></span>milioni <span class=\"_ _4\"></span>relativi <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>prestiti <span class=\"_ _4\"></span>effettuati <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>Soci <span class=\"_ _4\"></span>terzi, <span class=\"_ _4\"></span>da <span class=\"_ _4\"></span>parte <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>entit\u00e0 <span class=\"_ _4\"></span>consolidate <span class=\"_ _4\"></span>dal <span class=\"_ _4\"></span>Gruppo, <span class=\"_ _4\"></span>nell\u2019ambito<span class=\"_ _4\"></span> </span></span>di progetti in cors<span class=\"_ _1\"></span>o prevalenteme<span class=\"_ _1\"></span>nte in Australia<span class=\"_ _1\"></span>, Italia, Kuwai<span class=\"_ _1\"></span>t e Qatar; \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">\u20ac <span class=\"_ _11\"> </span>42<span class=\"ff19\">,2 <span class=\"_ _11\"> </span>milioni <span class=\"_ _11\"> </span>riferiti <span class=\"_ _11\"> </span>alle <span class=\"_ _11\"> </span>risorse <span class=\"_ _10\"> </span>finanziarie <span class=\"_ _10\"> </span>temporaneamente <span class=\"_ _10\"> </span>anticipate <span class=\"_ _10\"> </span>dal <span class=\"_ _11\"> </span>Gruppo <span class=\"_ _11\"> </span>Lane <span class=\"_ _10\"> </span>per <span class=\"_ _b\"> </span>alcune<span class=\"_ _1\"></span> </span></span></span>attivit\u00e0 svolt<span class=\"_ _1\"></span>e in partnershi<span class=\"_ _1\"></span>p negli Stati U<span class=\"_ _1\"></span>niti;  \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">\u20ac 22,7 mil<span class=\"_ _1\"></span>ioni relativi a<span class=\"_ _4\"></span> somme depositate<span class=\"_ _1\"></span> presso <span class=\"ff1b\">trustee<span class=\"ff19\"> </span></span>da <span class=\"_ _1\"></span>Astaldi Canada<span class=\"_ _4\"></span> Inc. con riferimento<span class=\"_ _1\"></span> all\u2019incas<span class=\"ff19\">so<span class=\"_ _1\"></span> </span></span></span>del lodo finale <span class=\"_ _1\"></span>Muskrat Fall<span class=\"_ _1\"></span>s; \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">\u20ac 1<span class=\"_ _1\"></span>2,2 mili<span class=\"_ _1\"></span>oni ricon<span class=\"_ _4\"></span>du<span class=\"_ _0\"></span>cibili <span class=\"_ _4\"></span>all\u2019indebita <span class=\"_ _1\"></span>escussione <span class=\"_ _4\"></span>delle garanzie <span class=\"_ _4\"></span>contrattuali <span class=\"_ _1\"></span>da p<span class=\"_ _4\"></span>arte del <span class=\"_ _1\"></span>committente <span class=\"_ _4\"></span>con </span></span>riguardo alla<span class=\"_ _1\"></span> commessa Ora<span class=\"_ _1\"></span>stie-Sibiu (lotto 3)<span class=\"_ _1\"></span> in Romania<span class=\"_ _1\"></span>. A tal rigua<span class=\"_ _1\"></span>rdo si precisa<span class=\"_ _1\"></span> che la Came<span class=\"_ _1\"></span>ra Arbitrale<span class=\"_ _4\"></span> della <span class=\"_ _1\"></span>Camera <span class=\"_ _4\"></span>di Commercio<span class=\"_ _4\"></span> Rumena <span class=\"_ _4\"></span>(\u201cCCIR\u201d), in <span class=\"_ _4\"></span>data 25 <span class=\"_ _4\"></span>febbraio <span class=\"_ _4\"></span>2<span class=\"_ _0\"></span>021, <span class=\"_ _4\"></span>ha notifica<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>lodo fi<span class=\"_ _4\"></span>nale alle <span class=\"_ _4\"></span>parti condannando <span class=\"_ _0\"></span>l\u2019Ente Committente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>restituire <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>somme <span class=\"_ _0\"></span>ingiustam<span class=\"_ _1\"></span>ente <span class=\"_ _0\"></span>escusse. <span class=\"_ _0\"></span>Alla luce <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>sopra rappresentato e sulla base delle valutazioni effettuat<span class=\"_ _1\"></span>e dai legali che <span class=\"_ _0\"></span>assistono i<span class=\"_ _0\"></span>l Gruppo nella controversia con <span class=\"_\"> </span>il <span class=\"_\"> </span>comm<span class=\"_ _0\"></span>ittente <span class=\"_\"> </span>il <span class=\"_\"> </span><span class=\"ff1b\">management</span> <span class=\"_ _c\"> </span><span class=\"ff1a\">ha <span class=\"_\"> </span>ritenuto <span class=\"_\"> </span>pienamente <span class=\"_\"> </span>recuperabile <span class=\"_\"> </span>l\u2019ammonta<span class=\"_ _1\"></span>re <span class=\"_\"> </span>dei <span class=\"_ _c\"> </span>crediti <span class=\"_\"> </span>in </span>questione. <span class=\"_ _a\"></span>Per <span class=\"_ _10\"></span>maggiori <span class=\"_ _a\"></span>dettagli <span class=\"_ _a\"></span>si <span class=\"_ _10\"></span>rimanda <span class=\"_ _a\"></span>al <span class=\"_ _10\"></span>paragrafo <span class=\"_ _a\"></span>\u201cPrincipali <span class=\"_ _a\"></span>fattori <span class=\"_ _10\"></span>di <span class=\"_ _a\"></span>rischio <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>incertezz<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>\u201d <span class=\"_ _10\"></span>nella<span class=\"_ _4\"></span> Relazione sulla<span class=\"_ _1\"></span> Gestione; \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">\u20ac 9,6 milioni <span class=\"_ _1\"></span>riferiti a contra<span class=\"_ _4\"></span>tti di leasing finanziario at<span class=\"_ _1\"></span>tivi del Consorzio<span class=\"_ _1\"></span> COCIV.<span class=\"ff19\"> </span></span></span>L\u2019 <span class=\"_ _2\"></span>incremento <span class=\"_ _2\"></span>complessivo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _2\"></span>posta <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>commento, <span class=\"_ _2\"></span>pari <span class=\"_ _f\"></span>a <span class=\"_ _2\"></span>\u20ac <span class=\"_ _2\"></span>113,2 <span class=\"_ _2\"></span>milioni, <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _f\"></span>prevalent<span class=\"_ _1\"></span>emente <span class=\"_ _2\"></span>riconducibile,<span class=\"_ _1\"></span> per <span class=\"_ _4\"></span>\u20ac <span class=\"_ _4\"></span>42,2 <span class=\"_ _4\"></span>milioni <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>cre<span class=\"_ _0\"></span>dito <span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>inanziario <span class=\"_ _4\"></span>rilevato <span class=\"_ _4\"></span>dal <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>Lane, <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>\u20ac <span class=\"_ _4\"></span>32,0 <span class=\"_ _4\"></span>milioni <span class=\"_ _4\"></span>agli <span class=\"_ _4\"></span>ulteriori <span class=\"_ _4\"></span>prestiti <span class=\"_ _4\"></span>effettuati a <span class=\"_ _4\"></span>Soci <span class=\"_ _1\"></span>terzi <span class=\"_ _4\"></span>da <span class=\"_ _4\"></span>parte <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>entit\u00e0 <span class=\"_ _4\"></span>consolidate <span class=\"_ _4\"></span>dal <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _4\"></span>\u20ac <span class=\"_ _4\"></span>22,7 <span class=\"_ _4\"></span>milioni a<span class=\"_ _1\"></span>lle <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>finanziarie<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>di Asta<span class=\"_ _1\"></span>ldi <span class=\"_ _4\"></span>Canada Inc. per quanto gi<span class=\"_ _1\"></span>\u00e0 precedentem<span class=\"_ _1\"></span>ente comment<span class=\"_ _1\"></span>ato. I <span class=\"_ _16\"> </span>cr<span class=\"_ _1\"></span>editi <span class=\"_ _e\"> </span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _e\"> </span><span class=\"ff1a\">verso <span class=\"_ _e\"> </span>Societ\u00e0 <span class=\"_ _16\"> </span>del <span class=\"_ _e\"> </span>Gruppo <span class=\"_ _e\"> </span>non <span class=\"_ _16\"> </span>consolidat<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>e <span class=\"_ _e\"> </span>altre <span class=\"_ _e\"> </span>parti <span class=\"_ _16\"> </span>correlate\u201d <span class=\"_ _e\"> </span>risultano <span class=\"_ _e\"> </span>essere </span>sostanzialment<span class=\"_ _1\"></span>e <span class=\"_ _10\"></span>allineati <span class=\"_ _a\"></span>al <span class=\"_ _10\"> </span>periodo <span class=\"_ _10\"></span>comparativo. <span class=\"_ _10\"></span>Per <span class=\"_ _a\"></span>maggiori <span class=\"_ _10\"></span>dettagli <span class=\"_ _10\"></span>circa <span class=\"_ _a\"></span>la <span class=\"_ _10\"> </span>composizione <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>posta <span class=\"_ _a\"></span>in commento <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>rimanda <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quanto <span class=\"_ _2\"></span>rappresentato <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>nota <span class=\"_ _0\"></span>39<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u201cOperazi<span class=\"_ _0\"></span>oni <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>parti <span class=\"_ _0\"></span>correlate\u201d <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nell\u2019informativ<span class=\"_ _1\"></span>a allegata al<span class=\"_ _1\"></span> presente bilanci<span class=\"_ _4\"></span>o consolidato in merito ai rapporti in<span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>ragruppo La <span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>oce <span class=\"_ _4\"></span>\u201cDerivati <span class=\"_ _4\"></span>attivi\u201d <span class=\"_ _4\"></span>include <span class=\"_ _4\"></span>il <span class=\"ff1b\">fair <span class=\"_ _4\"></span>value<span class=\"ff19\"> al<span class=\"_ _1\"></span>la <span class=\"_ _4\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>riferimento <span class=\"_ _4\"></span>dei <span class=\"_ _1\"></span>contratti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>stipulati<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>con finalit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>copertura </span></span>dal <span class=\"_ _4\"></span>rischio <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>fluttuazi<span class=\"_ _1\"></span>one <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>tassi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>cambio <span class=\"_ _4\"></span>per <span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>quali <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>sussistono <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>condizioni <span class=\"_ _4\"></span>previste <span class=\"_ _4\"></span>dai <span class=\"_ _4\"></span>principi <span class=\"_ _4\"></span>contabili internazionali<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>l\u2019applicazi<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _0\"></span><span class=\"ff23\">\u201chedge <span class=\"_ _0\"></span>accounting\u201d<span class=\"ff19\"> <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>specifico <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>metodologia <span class=\"_ _0\"></span>definita <span class=\"_ _0\"></span>di </span></span>\u201ccash flow hed<span class=\"_ _1\"></span>ge\u201d<span class=\"ff19\">. </span>Alla <span class=\"_ _f\"></span>data <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>riferimento <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span><span class=\"ff1b\">fair <span class=\"_ _f\"></span>value</span> <span class=\"_ _f\"></span><span class=\"ff1a\">di <span class=\"_ _f\"></span>tali <span class=\"_ _f\"></span>contratti <span class=\"_ _f\"></span>risulta <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _2\"></span>pos<span class=\"_ _0\"></span>itivo <span class=\"_ _2\"></span>ed <span class=\"_ _a\"></span>ammonta<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>\u20ac <span class=\"_ _a\"></span>2,3 <span class=\"_ _f\"></span>milioni, <span class=\"_ _f\"></span>come </span>mostrato dalla<span class=\"_ _1\"></span> tabella segu<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nte. 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Acquisti e vendite a termine di valuta con rilevazione del <span class=\"ff1b\">fair value</span> a conto economico -<span class=\"fca sc0\"> </span>2.276<span class=\"fca sc0\"> </span>Commodity swaps - Cash flow hedge 3.684<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Totale 3.684<span class=\"fca sc0\"> </span>2.276<span class=\"fca sc0\"> </span>16. Attivit<span class=\"_ _1\"></span>\u00e0 corr<span class=\"_ _1\"></span>enti per impos<span class=\"_ _4\"></span>te sul reddito e altri cre<span class=\"_ _1\"></span>diti tributari<span class=\"ff19\"> </span>Attivit<span class=\"_ _4\"></span>\u00e0 <span class=\"_ _0\"></span>corr<span class=\"_ _1\"></span>enti per impost<span class=\"_ _4\"></span>e sul reddito <span class=\"ff19\"> </span>Le \u201c<span class=\"_ _3\"></span>A<span class=\"_ _4\"></span>ttivit\u00e0 corr<span class=\"_ _4\"></span>enti per imp<span class=\"_ _1\"></span>ost<span class=\"_ _1\"></span>e sul re<span class=\"_ _1\"></span>ddito\u201d son<span class=\"_ _1\"></span>o dett<span class=\"_ _1\"></span>aglia<span class=\"_ _4\"></span>te di seguito.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Crediti per imposte dirette 43.092<span class=\"fca sc0\"> </span>17.601<span class=\"fca sc0\"> </span>(25.491)<span class=\"fca sc0\"> </span>Crediti IRAP 2.427<span class=\"fca sc0\"> </span>4.141<span class=\"fca sc0\"> </span>1.714<span class=\"fca sc0\"> </span>Crediti verso erario per imposte dirette estero 59.189<span class=\"fca sc0\"> </span>68.757<span class=\"fca sc0\"> </span>9.568<span class=\"fca sc0\"> </span>Totale 104.708<span class=\"fca sc0\"> </span>90.499<span class=\"fca sc0\"> </span>(14.209)<span class=\"fca sc0\"> </span>Il valore iscritto al<span class=\"_ _1\"></span> 31 dicem<span class=\"_ _1\"></span>bre 2022 accoglie<span class=\"_ _1\"></span> sostanzia<span class=\"_ _1\"></span>lmente: \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">crediti per <span class=\"_ _0\"></span>imposte dirette riferiti <span class=\"_ _0\"></span>ad eccedenze di <span class=\"_ _0\"></span>imposta di <span class=\"_ _2\"></span>esercizi precedenti, richiesti <span class=\"_ _0\"></span>regolarment<span class=\"_ _1\"></span>e a </span></span>rimborso, e fr<span class=\"_ _1\"></span>uttiferi di int<span class=\"_ _1\"></span>eressi; \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">crediti <span class=\"_ _4\"></span>verso <span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>rario <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>imposte <span class=\"_ _3\"></span>dirette <span class=\"_ _4\"></span>estero <span class=\"_ _4\"></span>riferiti <span class=\"_ _4\"></span>alle <span class=\"_ _4\"></span>eccedenze <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>imposta <span class=\"_ _3\"></span>versate <span class=\"_ _4\"></span>da <span class=\"_ _4\"></span>parte <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>entit\u00e0 </span></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>ne<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>paesi <span class=\"_ _2\"></span>esteri <span class=\"_ _f\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _f\"></span>le <span class=\"_ _2\"></span>stesse <span class=\"_ _f\"></span>operano. <span class=\"_ _2\"></span>Si <span class=\"_ _2\"></span>pre<span class=\"_ _2\"></span>cisa <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _f\"></span>relativo <span class=\"_ _2\"></span>recupero <span class=\"_ _2\"></span>sar\u00e0 <span class=\"_ _2\"></span>effettuato <span class=\"_ _2\"></span>in accordo con le <span class=\"_ _1\"></span>vigenti normati<span class=\"_ _1\"></span>ve. Altri crediti trib<span class=\"_ _1\"></span>utari<span class=\"_ _4\"></span><span class=\"ff19\"> </span>Gli \u201c<span class=\"_ _5\"></span>Altri crediti tribut<span class=\"_ _4\"></span>ari\u201d sono detta<span class=\"_ _1\"></span>gliati di seg<span class=\"_ _4\"></span>uito.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Crediti verso erario per IVA 234.404<span class=\"fca sc0\"> </span>214.389<span class=\"fca sc0\"> </span>(20.015)<span class=\"fca sc0\"> </span>Altri crediti per imposte indirette 15.056<span class=\"fca sc0\"> </span>19.847<span class=\"fca sc0\"> </span>4.791<span class=\"fca sc0\"> </span>Totale  249.460<span class=\"fca sc0\"> </span>234.236<span class=\"fca sc0\"> </span>(15.224)<span class=\"fca sc0\"> </span>I <span class=\"_ _4\"></span>crediti <span class=\"_ _4\"></span>verso <span class=\"_ _4\"></span>era<span class=\"_ _4\"></span>rio per <span class=\"_ _4\"></span>IV<span class=\"_ _4\"></span>A <span class=\"_ _4\"></span>sono per <span class=\"_ _4\"></span>lo <span class=\"_ _4\"></span>pi\u00f9 ric<span class=\"_ _4\"></span>onducibili <span class=\"_ _4\"></span>alle <span class=\"_ _4\"></span>commesse <span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>iane <span class=\"_ _4\"></span>dove <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>applicabile <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>regime <span class=\"_ _4\"></span>dello 74\u201c<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>plit pa<span class=\"_ _1\"></span>yment\u201d nei ra<span class=\"_ _1\"></span>pporti c<span class=\"_ _1\"></span>on le pubbliche<span class=\"_ _1\"></span> amminis<span class=\"_ _4\"></span>trazioni.<span class=\"ff19\"> </span>17. Altre atti<span class=\"_ _1\"></span>vit\u00e0 corr<span class=\"_ _1\"></span>enti<span class=\"ff19\"> </span>La composizione <span class=\"_ _4\"></span>delle \u201c<span class=\"_ _3\"></span>Altr<span class=\"_ _1\"></span>e attivit<span class=\"_ _4\"></span>\u00e0 corren<span class=\"_ _1\"></span>ti\u201d \u00e8 indica<span class=\"_ _4\"></span>ta nella<span class=\"_ _1\"></span> tabella seguen<span class=\"_ _1\"></span>te.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Crediti diversi 271.588 232.442 (39.144)<span class=\"fca sc0\"> </span>Anticipi a fornitori 335.440 385.166 49.726<span class=\"fca sc0\"> </span>Crediti diversi vs. entit\u00e0 del Gruppo non consolidate ed altre parti correlate 71.746 36.150 (35.596)<span class=\"fca sc0\"> </span>Ratei e risconti attivi 226.282 262.687 36.404<span class=\"fca sc0\"> </span>Totale 905.056 916.445 11.390<span class=\"fca sc0\"> </span>I cred<span class=\"ff1a\">iti diver<span class=\"_ _1\"></span>si si riferiscon<span class=\"_ _1\"></span>o (i) per \u20ac 47,<span class=\"_ _1\"></span>6 milioni ai corrisp<span class=\"_ _1\"></span>ettivi dovuti al<span class=\"_ _1\"></span>la Controlla<span class=\"_ _1\"></span>ta Fibe S.p.A. per<span class=\"_ _1\"></span> i progetti<span class=\"_ _4\"></span> </span>RSU <span class=\"_ _a\"></span>Campania, <span class=\"_ _a\"></span>(ii) <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>\u20ac <span class=\"_ _a\"></span>33,5 <span class=\"_ _a\"></span>milioni <span class=\"_ _a\"></span>alle <span class=\"_ _a\"></span>somme <span class=\"_ _a\"></span>riconosciute <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>Capogruppo<span class=\"_ _4\"></span> <span class=\"_ _10\"></span>a <span class=\"_ _a\"></span>seguito <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>lodo <span class=\"_ _f\"></span>favorevole esecutivo <span class=\"_ _d\"> </span>con <span class=\"_ _e\"> </span>riferimento<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>al <span class=\"_ _e\"> </span>progetto <span class=\"_ _e\"> </span>Agua<span class=\"_ _1\"></span>s <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _e\"> </span>B<span class=\"_ _1\"></span>uenos <span class=\"_ _e\"> </span>Aires <span class=\"_ _d\"> </span>in <span class=\"_ _e\"> </span>Argenti<span class=\"_ _1\"></span>na <span class=\"_ _d\"> </span>(iii) <span class=\"_ _e\"> </span>per <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>restante <span class=\"_ _d\"> </span>quota principalment<span class=\"_ _1\"></span>e ai <span class=\"_ _0\"></span>crediti nei confronti dei <span class=\"ff1b\">partner</span> <span class=\"_ _0\"></span>con cui Webuild opera in <span class=\"_ _0\"></span><span class=\"ff1b\">joint venture</span> per i lavori <span class=\"_ _0\"></span>in corso di esecuzione sopratt<span class=\"_ _1\"></span>utto all\u2019est<span class=\"_ _1\"></span>ero.<span class=\"ff19\"> </span>Per <span class=\"_ _4\"></span>ci\u00f2 <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>riguarda <span class=\"_ _4\"></span>i <span class=\"_ _3\"></span>pr<span class=\"_ _0\"></span>ogetti<span class=\"_ _4\"></span> RS<span class=\"ff1a\">U <span class=\"_ _3\"></span>Campania <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>rinvia <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>quanto <span class=\"_ _4\"></span>descritto <span class=\"_ _3\"></span>nel <span class=\"_ _4\"></span>paragrafo <span class=\"_ _4\"></span>\u201cPrincipali <span class=\"_ _3\"></span>fattori <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>rischio </span>e incertezze\u201d nell<span class=\"_ _1\"></span>a Relazion<span class=\"_ _1\"></span>e sulla gestion<span class=\"_ _1\"></span>e.<span class=\"ff19\"> </span>Gli <span class=\"_ _10\"> </span>anticipi <span class=\"_ _11\"> </span>a <span class=\"_ _10\"> </span>fornitori <span class=\"_ _10\"> </span>crescono <span class=\"_ _11\"> </span>per <span class=\"_ _10\"> </span>\u20ac <span class=\"_ _11\"> </span>49,7 <span class=\"_ _10\"> </span>milioni <span class=\"_ _11\"> </span>in <span class=\"_ _10\"> </span>particolare <span class=\"_ _11\"> </span>per <span class=\"_ _10\"></span>effetto <span class=\"_ _10\"> </span>dei <span class=\"_ _10\"> </span>maggiori <span class=\"_ _10\"> </span>v<span class=\"_ _0\"></span>olumi <span class=\"_ _10\"> </span>produttivi realizzati <span class=\"_ _b\"> </span>nel<span class=\"ff1a\">l\u2019esercizio <span class=\"_\"> </span>in <span class=\"_ _b\"> </span>Italia <span class=\"_ _9\"> </span>(Alta <span class=\"_ _b\"> </span>Capacit\u00e0/Velocit\u00e0 <span class=\"_ _b\"> </span>ferroviaria <span class=\"_\"> </span>Milano</span>-Genova <span class=\"_ _b\"> </span>e <span class=\"_\"> </span>Verona-Padova)<span class=\"_ _1\"></span> <span class=\"_\"> </span>e <span class=\"_\"> </span>c<span class=\"_ _4\"></span>on riguardo alle co<span class=\"_ _1\"></span>mmesse di r<span class=\"_ _1\"></span>ecente acquisizi<span class=\"_ _1\"></span>one in Arabi<span class=\"_ _1\"></span>a Saudita (Diriyah<span class=\"_ _1\"></span> Square S<span class=\"_ _1\"></span>uper Basement)<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span> I <span class=\"_ _2\"></span>crediti <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>gruppo <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>consolidat<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>altre <span class=\"_ _0\"></span>part<span class=\"_ _0\"></span><span class=\"ff1a\">i <span class=\"_ _2\"></span>correlate evidenziano <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>decremento di <span class=\"_ _2\"></span>\u20ac <span class=\"_ _2\"></span>35,6 </span>milioni <span class=\"_ _10\"></span>soprattutto <span class=\"_ _a\"></span>con <span class=\"_ _10\"> </span>riferimento <span class=\"_ _10\"></span>ai <span class=\"_ _a\"></span>progetti <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>corso <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>Turchia<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>Romania. <span class=\"_ _a\"></span>Per <span class=\"_ _10\"> </span>maggiori <span class=\"_ _10\"></span>dettagli <span class=\"_ _a\"></span>circa <span class=\"_ _10\"> </span>la composizione <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>posta <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>commento <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>rimanda <span class=\"_ _0\"></span>a <span class=\"_ _f\"></span>quanto <span class=\"_ _0\"></span>rappresentato <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>nota <span class=\"_ _2\"></span>39 <span class=\"_ _2\"></span>\u201cOperazioni <span class=\"_ _0\"></span>co<span class=\"_ _2\"></span><span class=\"ff19\">n <span class=\"_ _2\"></span>parti </span>correlate\u201d e n<span class=\"_ _1\"></span>ell\u2019informativ<span class=\"_ _1\"></span>a allegata al<span class=\"_ _1\"></span> presente bilan<span class=\"_ _1\"></span>cio consolidato in <span class=\"_ _1\"></span>merito ai rappo<span class=\"_ _1\"></span>rti infragruppo<span class=\"_ _1\"></span>.<span class=\"ff19\"> </span>I <span class=\"_ _4\"></span>rat<span class=\"_ _4\"></span>ei e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>risconti <span class=\"_ _4\"></span>attivi <span class=\"_ _4\"></span>ammont<span class=\"_ _1\"></span>ano <span class=\"_ _4\"></span>a \u20ac <span class=\"_ _3\"></span>262,7 <span class=\"_ _1\"></span>milioni, <span class=\"_ _4\"></span>in a<span class=\"_ _1\"></span>ument<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>\u20ac <span class=\"_ _1\"></span>36,4 <span class=\"_ _4\"></span>milioni <span class=\"_ _1\"></span>rispett<span class=\"_ _4\"></span>o all<span class=\"_ _1\"></span>\u2019<span class=\"_ _3\"></span>esercizi<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>precedent<span class=\"_ _4\"></span>e prev<span class=\"_ _4\"></span>alent<span class=\"_ _1\"></span>ement<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>premi <span class=\"_ _3\"></span>assicurativi<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>commissioni <span class=\"_ _3\"></span>su <span class=\"_ _4\"></span>fideiussioni <span class=\"_ _4\"></span>sui <span class=\"_ _4\"></span>prog<span class=\"_ _4\"></span>etti <span class=\"_ _4\"></span>recent<span class=\"_ _4\"></span>emente <span class=\"_ _3\"></span>acquisiti <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>Italia.  <span class=\"ff19\"> </span>Impairment t<span class=\"_ _4\"></span>est<span class=\"ff1b\"> </span>A <span class=\"_ _4\"></span>causa <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>perdur<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>della <span class=\"_ _3\"></span>prof<span class=\"_ _4\"></span>onda <span class=\"_ _4\"></span>crisi <span class=\"_ _4\"></span>economic<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>col<span class=\"_ _1\"></span>pito <span class=\"_ _3\"></span>l'Argen<span class=\"_ _1\"></span>tina, <span class=\"_ _3\"></span>We<span class=\"_ _4\"></span>bu<span class=\"_ _0\"></span>ild <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>aggiornat<span class=\"_ _4\"></span>o l<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>verific<span class=\"_ _4\"></span>a di <span class=\"_ _2\"></span>recuper<span class=\"_ _1\"></span>abilit<span class=\"_ _4\"></span>\u00e0 <span class=\"_ _f\"></span>della <span class=\"_ _2\"></span>posizione <span class=\"_ _f\"></span>cre<span class=\"_ _1\"></span>ditoria <span class=\"_ _2\"></span>(pari <span class=\"_ _2\"></span>a <span class=\"_ _f\"></span>\u20ac <span class=\"_ _2\"></span>33,5 <span class=\"_ _2\"></span>milioni) <span class=\"_ _f\"></span>nei <span class=\"_ _2\"></span>confr<span class=\"_ _4\"></span>onti <span class=\"_ _f\"></span>della <span class=\"_ _2\"></span>Repubbli<span class=\"_ _1\"></span>ca <span class=\"_ _2\"></span>Arg<span class=\"_ _1\"></span>entina <span class=\"_ _2\"></span>con<span class=\"_ _1\"></span> rif<span class=\"_ _1\"></span>eriment<span class=\"_ _4\"></span>o al <span class=\"_ _1\"></span>prog<span class=\"_ _4\"></span>etto <span class=\"_ _1\"></span>\u201c<span class=\"_ _3\"></span>Agu<span class=\"_ _1\"></span>as del<span class=\"_ _1\"></span> Bue<span class=\"_ _1\"></span>nos Air<span class=\"_ _4\"></span>es\u201d<span class=\"_ _5\"></span>. Il <span class=\"_ _1\"></span><span class=\"ff23\">tes<span class=\"_ _4\"></span>t<span class=\"ff1a\"> <span class=\"ls19\">d\u2019</span></span>impairmen<span class=\"_ _1\"></span>t<span class=\"ff1a\"> <span class=\"_ _1\"></span>\u00e8 s<span class=\"_ _4\"></span>tat<span class=\"_ _4\"></span>o condo<span class=\"_ _1\"></span>tto <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ulla <span class=\"_ _1\"></span>base <span class=\"_ _4\"></span>del <span class=\"ff23\">frame <span class=\"_ _4\"></span>work<span class=\"ff1a\"> </span></span></span></span>concettual<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>dell\u2019IFRS<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>9 <span class=\"_ _f\"></span>delineando <span class=\"_ _0\"></span>alcuni <span class=\"_ _2\"></span>possibili <span class=\"_ _2\"></span>scenari <span class=\"_ _2\"></span>valuta<span class=\"_ _4\"></span>tivi <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>merito <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>modalit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _f\"></span>le <span class=\"_ _2\"></span>tempis<span class=\"_ _4\"></span>tiche <span class=\"_ _2\"></span>di 74 art. 17-ter del <span class=\"_ _1\"></span>DPR n. 633/1972 incasso <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>cre<span class=\"_ _1\"></span>dito <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>relative <span class=\"_ _0\"></span>pro<span class=\"_ _1\"></span>babilit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>accadimento. <span class=\"_ _0\"></span>Il <span class=\"_ _2\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _0\"></span>recuper<span class=\"_ _4\"></span>abile <span class=\"_ _2\"></span>determina<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>all\u2019<span class=\"_ _3\"></span>esito <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span><span class=\"ff23\">test</span> d\u2019<span class=\"ff23 ls0\">impairment<span class=\"_ _1\"></span><span class=\"ff1a\"> \u00e8 risulta<span class=\"_ _4\"></span>to esser<span class=\"_ _4\"></span>e coer<span class=\"_ _1\"></span>ent<span class=\"_ _4\"></span>e al valore ne<span class=\"_ _1\"></span>tto con<span class=\"_ _1\"></span>tabil<span class=\"_ _1\"></span>e iscritt<span class=\"_ _1\"></span>o in bilancio.<span class=\"ff19\"> </span></span></span>18. Disponibilit\u00e0 liquide e mezz<span class=\"_ _1\"></span>i equivalenti<span class=\"ff19\"> </span>Le \u201cDisponibili<span class=\"_ _1\"></span>t\u00e0 li<span class=\"_ _1\"></span>quide e mezzi<span class=\"_ _1\"></span> equival<span class=\"_ _1\"></span>enti\u201d al 31 dicembr<span class=\"_ _4\"></span>e 2022 sono detta<span class=\"_ _1\"></span>gliat<span class=\"_ _4\"></span>e nella tabel<span class=\"_ _1\"></span>la seguent<span class=\"_ _4\"></span>e.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Disponibilit\u00e0 liquide e mezzi equivalenti 2.370.032<span class=\"fca sc0\"> </span>1.921.177<span class=\"fca sc0\"> </span>(448.855)<span class=\"fca sc0\"> </span>In particolare, in<span class=\"_ _1\"></span> riferiment<span class=\"_ _1\"></span>o alla distinzion<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> per area geografica, <span class=\"_ _1\"></span>di seguito vi<span class=\"_ _1\"></span>ene riportato il d<span class=\"_ _1\"></span>ettaglio. (Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Italia 1.199.169<span class=\"fca sc0\"> </span>626.831<span class=\"fca sc0\"> </span>(572.338)<span class=\"fca sc0\"> </span>UE (esclusa Italia) 145.063<span class=\"fca sc0\"> </span>221.691<span class=\"fca sc0\"> </span>76.628<span class=\"fca sc0\"> </span>Altri Paesi Europei (Extra UE)  108.193<span class=\"fca sc0\"> </span>88.014<span class=\"fca sc0\"> </span>(20.179)<span class=\"fca sc0\"> </span>Asia/Medio Oriente 82.735<span class=\"fca sc0\"> </span>259.837<span class=\"fca sc0\"> </span>177.102<span class=\"fca sc0\"> </span>Africa 45.570<span class=\"fca sc0\"> </span>22.084<span class=\"fca sc0\"> </span>(23.486)<span class=\"fca sc0\"> </span>America (incluso Lane) 593.679<span class=\"fca sc0\"> </span>415.664<span class=\"fca sc0\"> </span>(178.015)<span class=\"fca sc0\"> </span>Oceania 195.623<span class=\"fca sc0\"> </span>287.056<span class=\"fca sc0\"> </span>91.433<span class=\"fca sc0\"> </span>Totale 2.370.032<span class=\"fca sc0\"> </span>1.921.177<span class=\"fca sc0\"> </span>(448.855)<span class=\"fca sc0\"> </span>Le <span class=\"_ _0\"></span>disponibilit\u00e0 <span class=\"_ _0\"></span>liquide <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>rappresentate <span class=\"_ _0\"></span>dai <span class=\"_ _0\"></span>saldi <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>conti <span class=\"_ _2\"></span>banca<span class=\"ff1a\">ri <span class=\"_ _2\"></span>attivi <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>termine <span class=\"_ _0\"></span>dell\u2019esercizio</span> <span class=\"_ _0\"></span>oggetto <span class=\"_ _0\"></span>di commento <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>dalle <span class=\"_ _f\"></span>giacenze <span class=\"_ _a\"></span>di <span class=\"_ _f\"></span>denaro, <span class=\"_ _f\"></span>assegni <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>valori <span class=\"_ _f\"></span>esistenti <span class=\"_ _f\"></span>presso <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>edi, <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>cantieri <span class=\"_ _f\"></span>e <span class=\"_ _a\"></span>le <span class=\"_ _10\"> </span>Filiali <span class=\"_ _f\"></span>estere. <span class=\"_ _f\"></span>In particolare, <span class=\"_ _4\"></span>la gestio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>della <span class=\"_ _4\"></span>liquidit\u00e0 p<span class=\"_ _1\"></span>ersegue <span class=\"_ _4\"></span>l\u2019obiettivo <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>ll\u2019autono<span class=\"_ _1\"></span>mia fi<span class=\"_ _4\"></span>nanziaria dell<span class=\"_ _1\"></span>e co<span class=\"_ _1\"></span>mmesse <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>corso <span class=\"_ _4\"></span>di esecuzione, <span class=\"_ _10\"></span>tenendo <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>considerazion<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>la <span class=\"_ _10\"> </span>conf<span class=\"_ _0\"></span>igurazione <span class=\"_ _10\"></span>dei <span class=\"_ _11\"> </span>Consorzi <span class=\"_ _10\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>delle <span class=\"_ _11\"> </span>Societ\u00e0 <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>progetto, <span class=\"_ _11\"> </span>che <span class=\"_ _11\"> </span>pu\u00f2 vincolare <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>disponibilit\u00e0 <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>risorse <span class=\"_ _f\"></span>finanziarie <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>realizzazione <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>relativi <span class=\"_ _f\"></span>progetti. <span class=\"_ _f\"></span>Inoltre, <span class=\"_ _f\"></span>ne<span class=\"_ _0\"></span>lla <span class=\"_ _f\"></span>gestione della <span class=\"_ _f\"></span>liquidit\u00e0 <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>tiene <span class=\"_ _f\"></span>conto <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>ll\u2019esist<span class=\"_ _1\"></span>enz<span class=\"_ _0\"></span><span class=\"ff19\">a <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>vincoli <span class=\"_ _a\"></span>ai <span class=\"_ _2\"></span>trasferimenti <span class=\"_ _f\"></span>valutari <span class=\"_ _f\"></span>posti <span class=\"_ _f\"></span>dagli <span class=\"_ _f\"></span>ordinamenti <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>alcuni<span class=\"_ _4\"></span> </span>Paesi. <span class=\"_ _3\"></span>A ta<span class=\"_ _1\"></span>le <span class=\"_ _4\"></span>riguardo, <span class=\"_ _3\"></span>si <span class=\"_ _4\"></span>segnala <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>disponibili<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _4\"></span>liquide <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>Africa <span class=\"_ _4\"></span>sono <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>buona <span class=\"_ _4\"></span>parte costi<span class=\"_ _1\"></span>tuite <span class=\"_ _4\"></span>in <span class=\"_ _3\"></span>div<span class=\"_ _0\"></span>isa <span class=\"_ _3\"></span>locale non esportabil<span class=\"_ _1\"></span>e e a esclusiv<span class=\"_ _1\"></span>o servizio della<span class=\"_ _1\"></span> realizzazi<span class=\"_ _1\"></span>one dei progetti in Etiopia<span class=\"_ _1\"></span>. La <span class=\"_ _11\"> </span>dinamica <span class=\"_ _11\"> </span>delle <span class=\"_ _11\"> </span>variazioni <span class=\"_ _10\"> </span>delle <span class=\"_ _11\"> </span>disponibilit\u00e0 <span class=\"_ _11\"> </span>liquide <span class=\"_ _10\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>dei <span class=\"_ _11\"> </span>conti <span class=\"_ _11\"> </span>correnti <span class=\"_ _11\"> </span>passivi <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>cui <span class=\"_ _11\"> </span>alla <span class=\"_ _11\"> </span>nota <span class=\"_ _11\"> </span>21, <span class=\"_ _11\"> </span>sono evidenziate <span class=\"_ _f\"></span>nel <span class=\"_ _a\"></span>rendiconto <span class=\"_ _f\"></span>finanziario <span class=\"_ _f\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>nel <span class=\"_ _a\"></span>commento <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _f\"></span>posizione <span class=\"_ _a\"></span>finanziaria<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>netta <span class=\"_ _a\"></span>nella <span class=\"_ _f\"></span>Relazione<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>s<span class=\"_ _0\"></span>ulla gestione. Al <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>dicembre <span class=\"_ _a\"></span>2022 <span class=\"_ _10\"></span>la <span class=\"_ _f\"></span>quota <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>disponibilit\u00e0 <span class=\"_ _f\"></span>liquide <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>pertinenza <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>S<span class=\"_ _0\"></span>oci <span class=\"_ _a\"></span>terzi <span class=\"_ _a\"></span>riferiti <span class=\"_ _a\"></span>alle <span class=\"_ _a\"></span>SPV <span class=\"_ _a\"></span>consolidate ammonta ad \u20ac <span class=\"ff19\">162<span class=\"_ _1\"></span>,9 milioni, princi<span class=\"_ _1\"></span>palmente riferiti all<span class=\"_ _1\"></span>a Controllata Perg<span class=\"_ _1\"></span>enova Breakwater (nuo<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>a diga foranea<span class=\"_ _1\"></span> </span>di Genova<span class=\"ff1a\">) per \u20ac <span class=\"_ _1\"></span>44,3 <span class=\"ff19\">milioni e al <span class=\"_ _1\"></span><span class=\"ff1a\">Gruppo Lane p<span class=\"_ _1\"></span>er \u20ac <span class=\"ff19\">27,1 milioni<span class=\"_ _1\"></span>. </span></span></span></span>18.1 Disponibili<span class=\"_ _1\"></span>t\u00e0 liquide vincolate Si segnala <span class=\"_ _0\"></span>che la pos<span class=\"_ _0\"></span>ta in <span class=\"_ _0\"></span><span class=\"ff1a\">commento include, <span class=\"_ _0\"></span>alla chiusura dell\u2019esercizio in corso, disponibilit\u00e0 liquide vincolate </span>per <span class=\"_ _4\"></span>un ammontar<span class=\"_ _1\"></span>e c<span class=\"_ _1\"></span>omples<span class=\"_ _1\"></span>sivo pari<span class=\"_ _4\"></span> a <span class=\"_ _1\"></span>circa <span class=\"_ _4\"></span>\u20ac <span class=\"_ _1\"></span>13,0 <span class=\"_ _4\"></span>milioni,<span class=\"ff19\"> </span>di <span class=\"_ _4\"></span>cui <span class=\"_ _1\"></span>\u20ac <span class=\"_ _1\"></span>4,9 <span class=\"_ _1\"></span>relativi <span class=\"_ _4\"></span>alla A<span class=\"_ _4\"></span>staldi<span class=\"ff19\">-Turkerler <span class=\"_ _1\"></span>Joint <span class=\"_ _4\"></span>Venture </span>in Turchia, <span class=\"ff1a\">\u20ac 4,8 <span class=\"_ _1\"></span>milioni riferit<span class=\"_ _1\"></span>i al Gruppo Lane<span class=\"ff19\"> </span>ed \u20ac 1,<span class=\"_ _1\"></span>9 milioni all<span class=\"_ _1\"></span>a Webuild Filia<span class=\"_ _1\"></span>le Francia<span class=\"ff19\">. </span></span>19. <span class=\"_ _10\"></span> <span class=\"_ _10\"></span>Attivit\u00e0 <span class=\"_ _a\"></span>e <span class=\"_ _10\"></span>passivit\u00e0 <span class=\"_ _10\"></span>non <span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>orrenti <span class=\"_ _10\"></span>destinate <span class=\"_ _10\"></span>alla <span class=\"_ _a\"></span>vendita <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>risultato <span class=\"_ _10\"></span>netto <span class=\"_ _10\"></span>derivante <span class=\"_ _a\"></span>dall<span class=\"_ _0\"></span>e <span class=\"_ _10\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 operative cessate Attivit\u00e0 e passivit\u00e0 no<span class=\"_ _4\"></span>n <span class=\"_ _0\"></span>correnti destinat<span class=\"_ _1\"></span>e alla vendita Le attivit\u00e0 (passi<span class=\"_ _1\"></span>vit\u00e0) nett<span class=\"_ _1\"></span>e non correnti destinate<span class=\"_ _1\"></span> alla vendita al<span class=\"_ _1\"></span> 31 dicembr<span class=\"_ _1\"></span>e 2022 sono ripo<span class=\"_ _4\"></span>rtate nel seguito. Composizione attivit\u00e0 (passivit\u00e0) non correnti desti<span class=\"_ _0\"></span>nate alla vendita (Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Attivit\u00e0 non correnti 4.006<span class=\"fca sc0\"> </span>418<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(3.588)<span class=\"fca sc0\"> </span>Attivit\u00e0 correnti 38.991<span class=\"fca sc0\"> </span>14.123<span class=\"fca sc0\"> </span>(24.868)<span class=\"fca sc0\"> </span>Attivit\u00e0 non correnti destinate alla vendita 42.997<span class=\"fca sc0\"> </span>14.541<span class=\"fca sc0\"> </span>(28.456)<span class=\"fca sc0\"> </span>Passivit\u00e0 non correnti (5.618)<span class=\"fca sc0\"> </span>(5.622)<span class=\"fca sc0\"> </span>(4)<span class=\"fca sc0\"> </span>Passivit\u00e0 correnti (12.530)<span class=\"fca sc0\"> </span>(8.071)<span class=\"fca sc0\"> </span>4.459 Passivit\u00e0 direttamente associabili ad attivit\u00e0 non correnti destinate (18.149)<span class=\"fca sc0\"> </span>(13.692)<span class=\"fca sc0\"> </span>4.456 alla vendita Attivit\u00e0 (Passivit\u00e0) nette non correnti destinate alla vendita <span class=\"_ _0\"></span> 24.849<span class=\"fca sc0\"> </span>848<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(24.000)<span class=\"fca sc0\"> </span>- Di cui posizione finanziaria netta 23.687<span class=\"fca sc0\"> </span>2.097<span class=\"fca sc0\"> </span>(21.590)<span class=\"fca sc0\"> </span>Le Attivit\u00e0<span class=\"_ _1\"></span> (Pa<span class=\"_ _1\"></span>ssivit\u00e0) <span class=\"_ _1\"></span>non c<span class=\"_ _4\"></span>or<span class=\"_ _0\"></span>renti <span class=\"_ _1\"></span>destinate <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>vendita <span class=\"_ _1\"></span>al 31<span class=\"_ _1\"></span> dicem<span class=\"_ _1\"></span>bre 2022<span class=\"_ _1\"></span> ammontano <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>\u20ac 0,8<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ff19\">milioni <span class=\"_ _1\"></span>e sono<span class=\"_ _1\"></span> </span>riconducibili <span class=\"_ _e\"> </span>alla <span class=\"_ _16\"> </span>divisio<span class=\"_ _1\"></span>ne <span class=\"_ _16\"> </span>\u201cAstal<span class=\"_ _1\"></span>di <span class=\"_ _16\"> </span>Hondu<span class=\"_ _1\"></span>ras\u201d <span class=\"_ _e\"> </span>per <span class=\"_ _16\"> </span>la <span class=\"_ _e\"> </span>quale <span class=\"_ _16\"> </span>sono <span class=\"_ _16\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>f<span class=\"_ _0\"></span>ase <span class=\"_ _16\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>completam<span class=\"_ _1\"></span>ento, <span class=\"_ _e\"> </span>da <span class=\"_ _16\"> </span>parte<span class=\"_ _1\"></span> dell\u2019Amministrato<span class=\"_ _4\"></span>re Giudizia<span class=\"_ _1\"></span>le no<span class=\"_ _1\"></span>minato <span class=\"_ _4\"></span>dalle com<span class=\"_ _1\"></span>petenti <span class=\"_ _1\"></span>autorit\u00e0<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>el c<span class=\"_ _4\"></span>or<span class=\"_ _0\"></span>so <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>2019, le<span class=\"_ _1\"></span> pr<span class=\"_ _1\"></span>ocedure <span class=\"_ _4\"></span>relative a<span class=\"_ _4\"></span>lla liquidazione d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>lle attivit\u00e0 presenti <span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span>l paes<span class=\"_ _1\"></span>e in favore dei creditori<span class=\"_ _4\"></span> locali.<span class=\"_ _0\"></span> Il <span class=\"_ _2\"></span>significativo <span class=\"_ _0\"></span>decremento <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>posta <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>commento <span class=\"_ _0\"></span>rispetto <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>dato <span class=\"_ _0\"></span>comparativo <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>essenzialment<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>ascrivibile all\u2019intervenuta <span class=\"_ _c\"> </span>cessione <span class=\"_\"> </span>della <span class=\"_ _d\"> </span>quota <span class=\"_ _c\"> </span>di <span class=\"_ _d\"> </span>partecipaz<span class=\"_ _1\"></span>ione <span class=\"_ _c\"> </span>detenuta <span class=\"_ _c\"> </span>dal <span class=\"_ _d\"> </span>Gruppo <span class=\"_ _c\"> </span>nella <span class=\"_ _c\"> </span>Societ\u00e0 <span class=\"_ _d\"> </span>conce<span class=\"_ _0\"></span><span class=\"ff19\">ssionaria </span>Gaziantep <span class=\"_ _1\"></span>Hastane Sagl<span class=\"_ _1\"></span>ik Hi<span class=\"_ _4\"></span>zme<span class=\"_ _0\"></span>tleri I<span class=\"_ _1\"></span>sletme v<span class=\"_ _1\"></span>e Yatirim <span class=\"_ _4\"></span>A.<span class=\"_ _0\"></span>S. (I<span class=\"_ _1\"></span>ntegrated H<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>alth Ca<span class=\"_ _1\"></span>mpus di <span class=\"_ _4\"></span>G<span class=\"_ _0\"></span>aziant<span class=\"_ _1\"></span>ep in <span class=\"_ _1\"></span>Turchia). Risultato netto derivant<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> dalle attivit\u00e0 op<span class=\"_ _1\"></span>erative cessate In <span class=\"_ _4\"></span>tale <span class=\"_ _4\"></span>ambito <span class=\"_ _3\"></span>sono <span class=\"_ _4\"></span>rilevate <span class=\"_ _3\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>componenti <span class=\"_ _3\"></span>economiche <span class=\"_ _3\"></span>re<span class=\"_ _0\"></span>lative <span class=\"_ _4\"></span>alle <span class=\"_ _3\"></span>divisioni <span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>stere <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>facevano<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>capo <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>Gruppo ex <span class=\"ff19\">Astaldi che n<span class=\"_ _1\"></span>on rispondo all<span class=\"_ _1\"></span>e strategie di piani<span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>icazione com<span class=\"_ _1\"></span>merciale e indust<span class=\"_ _1\"></span>riale del Gru<span class=\"_ _1\"></span>ppo.<span class=\"_ _0\"></span> </span>A <span class=\"_ _f\"></span>tal <span class=\"_ _f\"></span>riguardo <span class=\"_ _2\"></span>si <span class=\"_ _f\"></span>precisa <span class=\"_ _f\"></span>che, <span class=\"_ _f\"></span>da <span class=\"_ _f\"></span>tempo, <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>provveduto <span class=\"_ _2\"></span>alla <span class=\"_ _f\"></span>cessazione <span class=\"_ _f\"></span>operativa<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _2\"></span>industriali <span class=\"_ _f\"></span>nei paesi <span class=\"_ _2\"></span>in <span class=\"_ _f\"></span>questione <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>allo <span class=\"_ _2\"></span>stato <span class=\"_ _2\"></span>risulta <span class=\"_ _f\"></span>in <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>ase <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>finalizza<span class=\"_ _1\"></span>zione <span class=\"_ _2\"></span>l\u2019iter <span class=\"_ _f\"></span>burocratico <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _f\"></span>definitiva <span class=\"_ _2\"></span>chiusura <span class=\"_ _2\"></span>delle relative <span class=\"ff1b\">reportin<span class=\"_ _1\"></span>g entity<span class=\"ff19\">. </span></span>Il <span class=\"_ _f\"></span>risultato <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _f\"></span>operative <span class=\"_ _f\"></span>ces<span class=\"_ _0\"></span><span class=\"ff1a\">sate <span class=\"_ _f\"></span>relativo <span class=\"_ _f\"></span>all\u2019esercizio <span class=\"_ _2\"></span>2022 <span class=\"_ _f\"></span>evidenzia <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span>perdita <span class=\"_ _a\"></span>netta <span class=\"_ _f\"></span>pari <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>\u20ac18,0 </span>milioni <span class=\"_ _0\"></span>per buona <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>riferita alla <span class=\"_ _0\"></span>divisione <span class=\"_ _0\"></span>\u201cAstaldi Georgia\u201d. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>tal <span class=\"_ _0\"></span>riguardo <span class=\"_ _0\"></span>si segnala <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>seguito <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>lodo ICC, <span class=\"_ _10\"></span>inter<span class=\"_ _1\"></span>venuto <span class=\"_ _a\"></span>nel <span class=\"_ _10\"></span>corso <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>se<span class=\"_ _0\"></span>condo <span class=\"_ _a\"></span>trimestre <span class=\"_ _a\"></span>2022, <span class=\"_ _10\"></span>ine<span class=\"_ _1\"></span>rente <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>procedimento <span class=\"_ _a\"></span>arbitrale <span class=\"_ _a\"></span>instaurato <span class=\"_ _a\"></span>con <span class=\"_ _10\"></span>il Committente <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>relazione <span class=\"_ _3\"></span>ai <span class=\"_ _4\"></span>lavori <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>ammodernamento <span class=\"_ _3\"></span>dell\u2019autostrada <span class=\"_ _3\"></span>E60 <span class=\"_ _4\"></span>Zemo <span class=\"_ _3\"></span>Osiauri<span class=\"_ _0\"></span><span class=\"ff19\">-Chumatel<span class=\"_ _1\"></span>eti <span class=\"_ _4\"></span>il <span class=\"_ _3\"></span>Gruppo </span>ha <span class=\"_ _2\"></span>provveduto <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>aggiornare <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>stime <span class=\"_ _2\"></span>precedentemen<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>effettuate <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>merito <span class=\"_ _2\"></span>agli <span class=\"_ _2\"></span>esiti <span class=\"_ _2\"></span>dell\u2019arbitrato <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>te<span class=\"_ _2\"></span><span class=\"ff19\">ner </span>conto degli <span class=\"_ _0\"></span>inattesi <span class=\"_ _0\"></span>sviluppi del <span class=\"_ _0\"></span>contenzioso. Per <span class=\"_ _0\"></span>maggiori <span class=\"_ _0\"></span>dettagli si <span class=\"_ _0\"></span>rimanda <span class=\"_ _0\"></span>al paragrafo <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Relazion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>sulla gestione \u201cPrincipal<span class=\"_ _1\"></span>i fattori <span class=\"_ _1\"></span>di rischio e inc<span class=\"_ _1\"></span>ertezze\u201d.<span class=\"ff19\"> </span>Di seguito la tab<span class=\"_ _1\"></span>ella di dett<span class=\"_ _1\"></span>aglio. Composizione Risultato netto attivit\u00e0 operativ<span class=\"_ _0\"></span>e cessate (Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Ricavi  Ricavi operativi 7.903<span class=\"fca sc0\"> </span>(12.379)<span class=\"fca sc0\"> </span>(20.282)<span class=\"fca sc0\"> </span>Altri ricavi 8.768<span class=\"fca sc0\"> </span>3.772<span class=\"fca sc0\"> </span>(4.996)<span class=\"fca sc0\"> </span>Totale ricavi 16.671<span class=\"fca sc0\"> </span>(8.607)<span class=\"fca sc0\"> </span>(25.278)<span class=\"fca sc0\"> </span>Costi  Costi per acquisti (726)<span class=\"fca sc0\"> </span>(56)<span class=\"fca sc0\"> </span>670<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Subappalti (6.908)<span class=\"fca sc0\"> </span>(5.426)<span class=\"fca sc0\"> </span>1.482<span class=\"fca sc0\"> </span>Costi per servizi (2.677)<span class=\"fca sc0\"> </span>(1.950)<span class=\"fca sc0\"> </span>727<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Altri costi operativi (3.334)<span class=\"fca sc0\"> </span>(3.277)<span class=\"fca sc0\"> </span>57<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Costi per il personale (1.913)<span class=\"fca sc0\"> </span>(1.000)<span class=\"fca sc0\"> </span>913<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Ammortamenti, accantonamenti e svalutazioni (3.414)<span class=\"fca sc0\"> </span>(3.144)<span class=\"fca sc0\"> </span>270<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Totale costi  (18.972)<span class=\"fca sc0\"> </span>(14.853)<span class=\"fca sc0\"> </span>4.119<span class=\"fca sc0\"> </span>Risultato operativo (2.301)<span class=\"fca sc0\"> </span>(23.460)<span class=\"fca sc0\"> </span>(21.159)<span class=\"fca sc0\"> </span>Gestione finanziaria e delle partecipazioni Proventi finanziari 814<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>4<span class=\"fca sc0\"> </span>818<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Oneri finanziari (2.500)<span class=\"fca sc0\"> </span>(870)<span class=\"fca sc0\"> </span>(3.369)<span class=\"fca sc0\"> </span>Utili (perdite) su cambi 4.669<span class=\"fca sc0\"> </span>6.812<span class=\"fca sc0\"> </span>11.481<span class=\"fca sc0\"> </span>Gestione finanziaria 2.983<span class=\"fca sc0\"> </span>5.946<span class=\"fca sc0\"> </span>2.963<span class=\"fca sc0\"> </span>Totale gestione finanziaria e delle partecipazioni 2.983<span class=\"fca sc0\"> </span>5.946<span class=\"fca sc0\"> </span>2.963<span class=\"fca sc0\"> </span>Risultato prima delle imposte 682<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(17.514)<span class=\"fca sc0\"> </span>(18.196)<span class=\"fca sc0\"> </span>Imposte  (449)<span class=\"fca sc0\"> </span>(458)<span class=\"fca sc0\"> </span>(9)<span class=\"fca sc0\"> </span>Risultato netto delle attivit\u00e0 operative cessate 233<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(17.972)<span class=\"fca sc0\"> </span>(18.205)<span class=\"fca sc0\"> </span>20. Pa<span class=\"_ _1\"></span>trimonio netto<span class=\"ff19\"> </span>Il patri<span class=\"_ _1\"></span>monio netto c<span class=\"_ _4\"></span>onsolidat<span class=\"_ _1\"></span>o al 31 dicembr<span class=\"_ _4\"></span>e 2022 risult<span class=\"_ _1\"></span>a cos\u00ec co<span class=\"_ _4\"></span>mp<span class=\"_ _0\"></span>ost<span class=\"_ _4\"></span>o: <span class=\"_ _0\"></span><span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Patrimonio netto di gruppo Capitale sociale 600.000<span class=\"fca sc0\"> </span>600.000<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Riserva sovrapprezzo azioni 367.763<span class=\"fca sc0\"> </span>367.763<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>- Riserva legale 120.000<span class=\"fca sc0\"> </span>120.000<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>- Riserva oneri accessori aumento di capitale (10.988)<span class=\"fca sc0\"> </span>(10.988)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>- Riserva azioni proprie in portafoglio (3.291)<span class=\"fca sc0\"> </span>(28.075)<span class=\"fca sc0\"> </span>(24.784)<span class=\"fca sc0\"> </span>- Riserva azioni proprie detenute da Societ\u00e0 del Gruppo (7.051)<span class=\"fca sc0\"> </span>(6.839)<span class=\"fca sc0\"> </span>212<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>- Riserva da assegnazione azioni <span class=\"ff1b\">LTI</span> 1.843<span class=\"fca sc0\"> </span>12.103<span class=\"fca sc0\"> </span>10.260<span class=\"fca sc0\"> </span>- Riserva adeguamento da inflazione 73.570<span class=\"fca sc0\"> </span>108.249<span class=\"fca sc0\"> </span>34.679<span class=\"fca sc0\"> </span>- Riserva <span class=\"ff1b\">IFRS</span> 2 74.682<span class=\"fca sc0\"> </span>71.353<span class=\"fca sc0\"> </span>(3.329)<span class=\"fca sc0\"> </span>- Riserva straordinaria e altre riserve 136<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>136<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>Totale altre riserve 248.901<span class=\"fca sc0\"> </span>265.939<span class=\"fca sc0\"> </span>17.038<span class=\"fca sc0\"> </span>Altre componenti del conto economico complessivo - Riserva di conversione (178.859)<span class=\"fca sc0\"> </span>(156.437)<span class=\"fca sc0\"> </span>22.422<span class=\"fca sc0\"> </span>- Riserva <span class=\"ff1b\">cash flow hedge</span> 1.788<span class=\"fca sc0\"> </span>3.009<span class=\"fca sc0\"> </span>1.221<span class=\"fca sc0\"> </span>- Riserva (utili) perdite attuariali 7.251<span class=\"fca sc0\"> </span>4.706<span class=\"fca sc0\"> </span>(2.545)<span class=\"fca sc0\"> </span>Totale altre componenti del conto economico complessivo (169.819)<span class=\"fca sc0\"> </span>(148.722)<span class=\"fca sc0\"> </span>21.098<span class=\"fca sc0\"> </span>Utili (perdite) portati a nuovo 845.412<span class=\"fca sc0\"> </span>483.836<span class=\"fca sc0\"> </span>(361.576)<span class=\"fca sc0\"> </span>Risultato netto del periodo (304.949)<span class=\"fca sc0\"> </span>9.893<span class=\"fca sc0\"> </span>314.842<span class=\"fca sc0\"> </span>Totale patrimonio netto di gruppo 1.587.308<span class=\"fca sc0\"> </span>1.578.709<span class=\"fca sc0\"> </span>(8.598)<span class=\"fca sc0\"> </span>Capitale e riserve di pertinenza di terzi 246.108<span class=\"fca sc0\"> </span>349.728<span class=\"fca sc0\"> </span>103.620<span class=\"fca sc0\"> </span>Risultato del periodo di pertinenza di terzi 26.183<span class=\"fca sc0\"> </span>6.637<span class=\"fca sc0\"> </span>(19.546)<span class=\"fca sc0\"> </span>Capitale e riserve di terzi 272.291<span class=\"fca sc0\"> </span>356.365<span class=\"fca sc0\"> </span>84.074<span class=\"fca sc0\"> </span>Totale patrimonio netto 1.859.599<span class=\"fca sc0\"> </span>1.935.074<span class=\"fca sc0\"> </span>75.476<span class=\"fca sc0\"> </span>20.1 Capitale Socia<span class=\"_ _1\"></span>le Al 31 dic<span class=\"_ _4\"></span>embre 2022 il <span class=\"_ _1\"></span>capit<span class=\"_ _1\"></span>ale sociale<span class=\"_ _1\"></span> risulta <span class=\"_ _4\"></span>sempre pari a<span class=\"_ _1\"></span> <span class=\"ff1a\">\u20ac</span> 600.000<span class=\"_ _1\"></span>.000, <span class=\"_ _1\"></span>suddiviso in <span class=\"_ _4\"></span>n\u00b0 1.002.425.395 <span class=\"_ _1\"></span>azioni senza <span class=\"_ _a\"></span>valore <span class=\"_ _10\"></span>nominale <span class=\"_ _f\"></span>e<span class=\"_ _0\"></span>spresso, <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>quali <span class=\"_ _10\"></span>n\u00b0 <span class=\"_ _a\"></span>1.000.809.904 <span class=\"_ _10\"></span>azioni <span class=\"_ _a\"></span>ordinarie <span class=\"_ _a\"></span>(comprensive <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>n\u00b0 <span class=\"_ _a\"></span>4.999.867 azioni ordinarie <span class=\"_ _1\"></span>da assegna<span class=\"_ _1\"></span>re ai creditori pote<span class=\"_ _4\"></span>nziali) e<span class=\"_ _0\"></span> n\u00b0 1.615.491 az<span class=\"_ _1\"></span>ioni di risparmio. Nel corso dell\u2019<span class=\"_ _1\"></span>esercizio 202<span class=\"_ _1\"></span>2 il numero di azi<span class=\"_ _1\"></span>oni \u00e8 aumentato <span class=\"_ _4\"></span>per effetto<span class=\"_ _0\"></span><span class=\"ff19\"> </span>dell\u2019asse<span class=\"_ _1\"></span>gnazione di n\u00b0 1<span class=\"_ _1\"></span>25.402 azioni ordinarie <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>Societ\u00e0 <span class=\"_ _0\"></span>emesse <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>Creditori <span class=\"_ _0\"></span>Non <span class=\"_ _2\"></span>Previsti <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>n\u00b0 <span class=\"_ _2\"></span>740.056 <span class=\"_ _0\"></span>azioni <span class=\"_ _2\"></span>ordinarie <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _2\"></span>emesse <span class=\"_ _0\"></span>a seguito esercizio <span class=\"ff1b\">W<span class=\"_ _1\"></span>arrant<span class=\"ff19\"> Antidiluit<span class=\"_ _1\"></span>ivi.  </span></span>Strumenti finanzia<span class=\"_ _1\"></span>ri attribuenti il dirit<span class=\"_ _1\"></span>to all\u2019 assegnazio<span class=\"_ _1\"></span>ne d<span class=\"ff19\">i azioni di nuova emissione  </span>In data 30<span class=\"_ _1\"></span> aprile 20<span class=\"_ _1\"></span>21, l\u2019Assemblea <span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>traordinaria<span class=\"_ _4\"></span>,<span class=\"_ _0\"></span> nel c<span class=\"_ _1\"></span>ontesto delle <span class=\"_ _1\"></span>deliberazioni<span class=\"_ _1\"></span> relative all<span class=\"_ _1\"></span>a scission<span class=\"_ _1\"></span>e parziale<span class=\"_ _1\"></span> proporzionale <span class=\"_ _1\"></span>di <span class=\"ff1b\">ex </span>A<span class=\"_ _1\"></span>staldi (ora <span class=\"_ _1\"></span>Astaris S<span class=\"_ _1\"></span>.p.A.) <span class=\"ff1a\">in <span class=\"_ _1\"></span>favore di <span class=\"_ _1\"></span>Webuild S.p<span class=\"_ _1\"></span>.A. (\u201c<span class=\"ff19 sc1\">Scissione</span>\u201d), <span class=\"_ _1\"></span>ha deliberato<span class=\"_ _4\"></span>,<span class=\"_ _0\"></span> fra <span class=\"_ _1\"></span>l\u2019altro: <span class=\"ff19\"> </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">di emettere n\u00b0 80.738.448 \u201c<span class=\"ff1b\">Warrant<span class=\"ff19\"> Webuild 2021-</span></span>2030\u201d (ISIN IT0005454423) da assegnare in favore dei </span></span>possessori <span class=\"_ _4\"></span>di azioni ordinari<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> di <span class=\"_ _4\"></span>Webuild in <span class=\"_ _4\"></span>misura proporzionale<span class=\"_ _1\"></span> alle <span class=\"_ _1\"></span>azioni <span class=\"_ _4\"></span>dagli stessi p<span class=\"_ _4\"></span>ossedute alla <span class=\"_ _1\"></span>data di mercato <span class=\"_ _1\"></span>aperto <span class=\"_ _1\"></span>anteriore <span class=\"_ _1\"></span>alla dat<span class=\"_ _1\"></span>a di <span class=\"_ _4\"></span>efficacia della<span class=\"_ _1\"></span> Scissione <span class=\"_ _1\"></span>(i.e. al<span class=\"_ _1\"></span>la <span class=\"ff1a\">data del <span class=\"_ _4\"></span>30 luglio <span class=\"_ _1\"></span>2021) (\u201c<span class=\"ff1b sc1\">Warrant<span class=\"_ _4\"></span><span class=\"ff19\"> </span></span></span>Antidiluitivi<span class=\"ff1a sc0\">\u201d), <span class=\"_ _d\"> </span>nonch\u00e9 <span class=\"_ _d\"> </span>(b) <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>autorizzare <span class=\"_ _d\"> </span>il <span class=\"_ _d\"> </span>Consiglio <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>Amministrazione <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>procedere <span class=\"_ _d\"> </span>alla <span class=\"_ _d\"> </span>materiale<span class=\"_ _1\"></span> </span>emissione <span class=\"_ _a\"></span>e <span class=\"_ _10\"> </span>assegnazione <span class=\"_ _a\"></span>ai <span class=\"_ _10\"> </span>termini <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>condizioni <span class=\"_ _10\"></span>di <span class=\"_ _a\"></span>cui <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>regolamento <span class=\"_ _a\"></span>dei <span class=\"_ _b\"> </span><span class=\"ff1b\">Warrant</span> <span class=\"_ _10\"></span>Antidil<span class=\"_ _1\"></span>uitivi, <span class=\"_ _10\"></span>in <span class=\"_ _a\"></span>v<span class=\"_ _0\"></span>ia scindibile, <span class=\"_ _d\"> </span>di <span class=\"_ _e\"> </span>massime <span class=\"_ _d\"> </span>n\u00b0 <span class=\"_ _e\"> </span>80.738.448 <span class=\"_ _d\"> </span>azioni <span class=\"_ _e\"> </span>ordinarie<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>Webuild,<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>prive <span class=\"_ _d\"> </span>di <span class=\"_ _e\"> </span>valore <span class=\"_ _e\"> </span>nominal<span class=\"_ _4\"></span>e, <span class=\"_ _e\"> </span>riservat<span class=\"_ _1\"></span>e all\u2019esercizio<span class=\"_ _1\"></span> della facolt\u00e0 <span class=\"_ _4\"></span>di sottoscrizione (gratuita<span class=\"_ _1\"></span>) spetta<span class=\"_ _1\"></span>nte ai titolari <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>i sudde<span class=\"_ _1\"></span>tti <span class=\"ff1b\">Warrant<span class=\"ff19\"> Antidiluitivi<span class=\"_ _1\"></span>. I </span></span>Warrant<span class=\"ff19\"> Antidiluitivi in pa<span class=\"_ _4\"></span>rola sono stati assegnati, gratuitament<span class=\"_ _1\"></span>e e in regime di demat<span class=\"_ _1\"></span>erializzazione, sulla<span class=\"_ _1\"></span> </span>base <span class=\"_ _a\"></span>di <span class=\"_ _f\"></span>un <span class=\"_ _a\"></span>rapporto <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>0,090496435<span class=\"_ _1\"></span> <span class=\"_ _a\"></span><span class=\"ff1b\">Warrant</span> <span class=\"_ _f\"></span>per <span class=\"_ _a\"></span>ogni <span class=\"_ _a\"></span>azione <span class=\"_ _f\"></span>ordinaria <span class=\"_ _f\"></span>Webuild <span class=\"_ _a\"></span>detenuta<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>alla <span class=\"_ _f\"></span>suddetta data. <span class=\"_ _a\"></span>Al <span class=\"_ _10\"></span>riguardo <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>precisa <span class=\"_ _a\"></span>che, <span class=\"_ _10\"></span>essendo<span class=\"_ _1\"></span>si <span class=\"_ _a\"></span>verificate <span class=\"_ _a\"></span>le <span class=\"_ _10\"></span>condizioni <span class=\"_ _a\"></span>per <span class=\"_ _10\"></span>l\u2019e<span class=\"_ _1\"></span>sercizio <span class=\"_ _a\"></span>parziale <span class=\"_ _a\"></span>dei <span class=\"_ _10\"></span>me<span class=\"_ _0\"></span><span class=\"ff19\">desimi, </span>nell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _b\"> </span>2022 <span class=\"_ _b\"> </span>sono <span class=\"_ _b\"> </span>stati <span class=\"_ _b\"> </span>esercitati <span class=\"_ _11\"> </span>comp<span class=\"_ _0\"></span>lessivi <span class=\"_ _11\"> </span>n\u00b0 <span class=\"_ _b\"> </span>740.056 <span class=\"_ _b\"> </span>Warrant <span class=\"_ _b\"> </span>Antidiluiti<span class=\"_ _1\"></span>vi <span class=\"_ _b\"> </span>con <span class=\"_ _b\"> </span>conseguente assegnazione, in <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>avore dei <span class=\"_ _1\"></span>titolari dei Warrant,<span class=\"_ _4\"></span> d<span class=\"_ _0\"></span>i n\u00b0 740.0<span class=\"_ _1\"></span>56 azioni ordinarie<span class=\"_ _1\"></span> Webuild; \u2022 <span class=\"_ _15\"> </span><span class=\"ff19\">(a) <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>emettere <span class=\"_ _3\"></span>n\u00b0 15<span class=\"_ _1\"></span>.223.311 <span class=\"_ _4\"></span><span class=\"ff1b\">Warrant<span class=\"ff19\"> <span class=\"_ _4\"></span>azionari <span class=\"_ _4\"></span>(<span class=\"ff1a sc1\">\u201c<span class=\"ff1b\">Warrant<span class=\"ff19\"> </span></span>Fi<span class=\"_ _1\"></span>nanziatori\u201d<span class=\"ff19 sc0\">) <span class=\"_ _4\"></span>da <span class=\"_ _4\"></span>assegnare <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>favore di<span class=\"_ _4\"></span> Unicr<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>dit </span></span></span></span></span>S.p.A., <span class=\"_ _4\"></span>Intesa <span class=\"_ _4\"></span>San <span class=\"_ _4\"></span>Paolo <span class=\"_ _4\"></span>S.p.A., <span class=\"_ _4\"></span>Sace <span class=\"_ _4\"></span>S.p.A., <span class=\"_ _4\"></span>BNP <span class=\"_ _3\"></span>Paribas <span class=\"_ _4\"></span>SA <span class=\"_ _1\"></span>Succursale<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Italia, <span class=\"_ _4\"></span>Banca <span class=\"_ _4\"></span>Monte <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>Paschi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Siena S.p.A. <span class=\"_ _a\"></span>(<span class=\"ff1a sc1\">\u201cBanche <span class=\"_ _10\"></span>Finanziatrici<span class=\"_ _1\"></span>\u201d<span class=\"ff19 sc0\">) <span class=\"_ _10\"></span>destinati <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>ostituire, <span class=\"_ _f\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _a\"></span>effetto <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>Scissione <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>massimi <span class=\"_ _10\"></span>n\u00b0 <span class=\"_ _a\"></span>74.991.680 </span></span>\u201c<span class=\"ff1b\">Warrant<span class=\"ff19\"> <span class=\"_ _11\"> </span>Astaldi <span class=\"_ _b\"> </span>S.p.A. <span class=\"_ _11\"> </span>2020-</span></span>2023\u201d, <span class=\"_ _b\"> </span>che <span class=\"_ _11\"> </span>erano <span class=\"_ _b\"> </span>stati <span class=\"_ _11\"> </span>emessi <span class=\"_ _11\"> </span>in <span class=\"_ _b\"> </span>ragione <span class=\"_ _b\"> </span>degli <span class=\"_ _11\"> </span>accordi <span class=\"_ _b\"> </span>di <span class=\"_ _11\"> </span>finanziamento sottoscritti <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>2<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>agosto <span class=\"_ _a\"></span>2020 <span class=\"_ _f\"></span>tra, <span class=\"_ _10\"></span><span class=\"ff1b\">inter <span class=\"_ _f\"></span>alias</span>, <span class=\"_ _a\"></span>Astaldi <span class=\"_ _f\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>le <span class=\"_ _a\"></span>relative <span class=\"_ _a\"></span>Banche <span class=\"_ _a\"></span>Finanzia<span class=\"_ _1\"></span>trici <span class=\"_ _f\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>attribuiscono <span class=\"_ _f\"></span>il diritto <span class=\"_ _a\"></span>a <span class=\"_ _10\"></span>sottoscrivere <span class=\"_ _a\"></span>azioni <span class=\"_ _a\"></span>ordinarie <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>Webuild <span class=\"_ _a\"></span>S.p.A. <span class=\"_ _a\"></span>nel <span class=\"_ _10\"></span>rapporto <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>n\u00b0 <span class=\"_ _a\"></span>1 <span class=\"_ _10\"></span>azione <span class=\"_ _a\"></span>ogni <span class=\"_ _10\"></span>n\u00b0 <span class=\"_ _a\"></span>1 <span class=\"_ _11\"> </span><span class=\"ff1b\">Warrant</span> Finanziatori <span class=\"_ _4\"></span>entro il <span class=\"_ _4\"></span>5 lugli<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>2023, <span class=\"_ _1\"></span>nonch\u00e9 <span class=\"_ _4\"></span>(b) di <span class=\"_ _4\"></span>autorizzare <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Consiglio <span class=\"_ _4\"></span>di Ammi<span class=\"_ _4\"></span>nistrazione a <span class=\"_ _4\"></span>procedere a<span class=\"_ _1\"></span>lla materiale e<span class=\"_ _1\"></span>missione e<span class=\"_ _1\"></span> assegna<span class=\"_ _1\"></span>zione, ai <span class=\"_ _1\"></span>termini <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> condizioni <span class=\"_ _4\"></span>di cui al r<span class=\"_ _1\"></span>egolamento <span class=\"_ _1\"></span>dei <span class=\"ff1b\">Warrant</span> F<span class=\"_ _1\"></span>inanziatori,<span class=\"_ _4\"></span> in <span class=\"_ _a\"></span>via <span class=\"_ _f\"></span>s<span class=\"_ _0\"></span>cindibile<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>massime <span class=\"_ _f\"></span>n\u00b0 <span class=\"_ _a\"></span>15.223.311 <span class=\"_ _f\"></span>azioni <span class=\"_ _a\"></span>ordinarie <span class=\"_ _a\"></span>Webuild, <span class=\"_ _f\"></span>prive <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>nominale, <span class=\"_ _f\"></span>riservate all\u2019esercizio dell<span class=\"_ _1\"></span>a facolt\u00e0 di sottoscrizi<span class=\"_ _1\"></span>one (ad un prezzo unita<span class=\"_ _1\"></span>rio di \u20ac 1,133 per azione<span class=\"ff19\">) spe<span class=\"_ _0\"></span>ttant<span class=\"_ _1\"></span>e ai titolari </span>dei suddetti <span class=\"ff1b\">Warr<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>nt<span class=\"ff19\"> Finanzi<span class=\"_ _1\"></span>atori; </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">di <span class=\"_ _4\"></span>autorizzare <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>Consiglio <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>Amministrazione <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>procedere <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>materiale<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>emissione, <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>ia <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>cindibil<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>entro </span></span>il <span class=\"_ _11\"> </span>31 <span class=\"_ _11\"> </span>agosto <span class=\"_ _10\"> </span>2030, <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>massime <span class=\"_ _10\"> </span>n\u00b0 <span class=\"_ _11\"> </span>8.826.087 <span class=\"_ _10\"> </span>azioni <span class=\"_ _11\"> </span>ordinarie, <span class=\"_ _10\"> </span>pr<span class=\"_ _0\"></span>ive <span class=\"_ _10\"></span>di <span class=\"_ _11\"> </span>valore <span class=\"_ _11\"> </span>nominale, <span class=\"_ _11\"> </span>da <span class=\"_ _11\"> </span>riservare <span class=\"_ _11\"> </span>in sottoscrizione <span class=\"_ _10\"></span>ai <span class=\"_ _10\"></span>Creditori <span class=\"_ _10\"></span>Non <span class=\"_ _10\"> </span>Previsti <span class=\"_ _10\"> </span>(come <span class=\"_ _10\"> </span>definiti <span class=\"_ _10\"></span>nel <span class=\"_ _10\"> </span>Progetto <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>Scissione).<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Questi <span class=\"_ _11\"> </span>ultimi <span class=\"_ _10\"></span>avranno diritto <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>ricevere <span class=\"_ _f\"></span>azioni <span class=\"_ _a\"></span>Webuild <span class=\"_ _f\"></span>S.p.A. <span class=\"_ _a\"></span>in <span class=\"_ _f\"></span>funzione: <span class=\"_ _a\"></span>(a) <span class=\"_ _a\"></span>del <span class=\"_ _f\"></span>rapporto <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>conversione <span class=\"_ _f\"></span>dei <span class=\"_ _a\"></span>crediti <span class=\"_ _f\"></span>in <span class=\"_ _a\"></span>azioni previsto nel piano co<span class=\"_ _1\"></span>nc<span class=\"ff1a\">ordatario di Astal<span class=\"_ _1\"></span>di (ovverosia, <span class=\"_ _1\"></span>n\u00b0 12.493 azioni A<span class=\"_ _1\"></span>staldi per ogni \u20ac <span class=\"_ _1\"></span>100,00 di credito<span class=\"_ _1\"></span> </span>vantato), <span class=\"_ _0\"></span>nonch\u00e9 <span class=\"_ _2\"></span>(b) <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>Rapporto <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Assegnazione <span class=\"_ _0\"></span>(ovverosia <span class=\"_ _2\"></span>n\u00b0 <span class=\"_ _2\"></span>203 <span class=\"_ _0\"></span>azioni <span class=\"_ _2\"></span>Webuild <span class=\"_ _0\"></span>ogni <span class=\"_ _2\"></span>n\u00b0 <span class=\"_ _2\"></span>1.000 <span class=\"_ _2\"></span>azioni Astaldi). <span class=\"_ _1\"></span>Al rigua<span class=\"_ _4\"></span>rdo si <span class=\"_ _4\"></span>precisa che <span class=\"_ _4\"></span>nell\u2019esercizio <span class=\"_ _4\"></span>2022 sono <span class=\"_ _4\"></span>sta<span class=\"_ _0\"></span><span class=\"ff19\">te emes<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>ssegnate <span class=\"_ _4\"></span>in favore <span class=\"_ _4\"></span>di Creditori<span class=\"_ _4\"></span> </span>Non Previsti n\u00b0<span class=\"_ _1\"></span> 125.402 azi<span class=\"_ _1\"></span>oni ordinarie Webuil<span class=\"_ _1\"></span>d. Le <span class=\"_ _a\"></span>variazioni <span class=\"_ _a\"></span>interven<span class=\"_ _1\"></span>ute <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>corso <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _a\"></span>periodo <span class=\"_ _f\"></span>nelle <span class=\"_ _a\"></span>diverse <span class=\"_ _f\"></span>voci <span class=\"_ _10\"></span>che <span class=\"_ _f\"></span>compongono <span class=\"_ _f\"></span>il <span class=\"_ _10\"> </span>Patrimonio <span class=\"_ _a\"></span>netto <span class=\"_ _f\"></span>s<span class=\"_ _0\"></span>ono riepilogate nell<span class=\"_ _1\"></span>a tabella dei <span class=\"_ _1\"></span>movimenti esposta<span class=\"_ _1\"></span> unitamente ai pros<span class=\"_ _1\"></span>petti contabili<span class=\"_ _1\"></span>. 20.2 Riserva so<span class=\"_ _1\"></span>vrapprezzo azioni La <span class=\"_ _4\"></span>posta i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>commento <span class=\"_ _3\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>prevalentemente <span class=\"_ _4\"></span>riferita <span class=\"_ _4\"></span>all\u2019aumento <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>capitale<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>intervenu<span class=\"_ _1\"></span>to <span class=\"_ _4\"></span>in data<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>12 <span class=\"_ _4\"></span>novembre <span class=\"_ _4\"></span>2019 da <span class=\"_ _11\"> </span>parte <span class=\"_ _b\"> </span>della <span class=\"_ _11\"> </span>Webuild <span class=\"_ _11\"> </span>S<span class=\"_ _0\"></span>.p.A. <span class=\"_ _11\"> </span>al <span class=\"_ _b\"> </span>netto <span class=\"_ _11\"> </span>de<span class=\"_ _0\"></span>gli <span class=\"_ _11\"> </span>utilizzi <span class=\"_ _11\"> </span>effettuati <span class=\"_ _11\"> </span>nell\u2019esercizio <span class=\"_ _11\"> </span>2021 <span class=\"_ _b\"> </span>per <span class=\"_ _11\"> </span>effetto <span class=\"_ _b\"> </span>della <span class=\"_ _11\"> </span>delibera dell\u2019assemblea <span class=\"ff19\">dell<span class=\"_ _1\"></span>a Capogruppo t<span class=\"_ _1\"></span>enutasi in data <span class=\"_ _1\"></span>30 aprile 2021. </span>20.3 Altre Riserve Riserva legale La rise<span class=\"_ _1\"></span>rva legal<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> al <span class=\"_ _4\"></span>31 dicembre <span class=\"_ _4\"></span>2022 ha gi<span class=\"_ _1\"></span>\u00e0 raggiu<span class=\"_ _4\"></span>nto un qui<span class=\"_ _1\"></span>nto del <span class=\"_ _1\"></span>capita<span class=\"_ _1\"></span>le socia<span class=\"_ _1\"></span>le cos\u00ec <span class=\"_ _1\"></span>come richi<span class=\"_ _4\"></span>esto dall\u2019art.<span class=\"_ _1\"></span> 2430 del Codic<span class=\"_ _1\"></span>e Civile. Oneri accessori aument<span class=\"_ _1\"></span>o di capitale Al 31 dicembr<span class=\"_ _1\"></span>e <span class=\"ff1a\">2022, la riserva <span class=\"_ _1\"></span>\u201cOneri accessori<span class=\"_ _1\"></span> aumento di capita<span class=\"_ _1\"></span>le\u201d risulta n<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>gativa per \u20ac 11<span class=\"_ _1\"></span>,0 milioni. <span class=\"ff19\"> </span></span>La <span class=\"_ _10\"> </span>riserva <span class=\"_ _10\"> </span>in <span class=\"_ _11\"> </span>commento <span class=\"_ _10\"></span>accoglie <span class=\"_ _10\"></span>gli <span class=\"_ _10\"></span>oneri <span class=\"_ _11\"> </span>direttamen<span class=\"_ _1\"></span>te <span class=\"_ _10\"> </span>associati <span class=\"_ _10\"></span>agli <span class=\"_ _10\"></span>aumenti <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>capitale <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>Capogruppo<span class=\"_ _1\"></span> intervenuti in<span class=\"_ _1\"></span> data 12 nove<span class=\"_ _1\"></span>mbre 2019 (\u20ac <span class=\"_ _1\"></span>7,0 milioni) e <span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>ell\u2019esercizi<span class=\"_ _1\"></span>o 2014 (\u20ac 4 mil<span class=\"_ _1\"></span>ioni).<span class=\"ff19\"> </span>Azioni proprie in porta<span class=\"_ _1\"></span>foglio Riserva azioni propri<span class=\"_ _1\"></span>e in portafoglio  Il Consigl<span class=\"_ _1\"></span>io di <span class=\"_ _4\"></span>Amministrazi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>di We<span class=\"_ _1\"></span>build <span class=\"_ _4\"></span>S.p.A. \u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _4\"></span>autorizzato <span class=\"_ _1\"></span>dall\u2019Assemble<span class=\"_ _1\"></span>a Ordinari<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>28 a<span class=\"_ _1\"></span>prile <span class=\"_ _1\"></span>2022 all\u2019adozione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>un <span class=\"_ _a\"></span>piano <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span><span class=\"ff19\">acquisto <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>disposizione <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>azioni <span class=\"_ _f\"></span>pr<span class=\"_ _0\"></span>oprie, <span class=\"_ _f\"></span>nei <span class=\"_ _a\"></span>termini <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>con <span class=\"_ _f\"></span>le <span class=\"_ _a\"></span>modalit\u00e0 <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>cui <span class=\"_ _f\"></span>alla </span>delibera <span class=\"_ _b\"> </span>di <span class=\"_\"> </span>detta<span class=\"_ _4\"></span> <span class=\"_\"> </span>Assemblea,<span class=\"_ _1\"></span> <span class=\"_\"> </span>(disp<span class=\"_ _1\"></span>onibile <span class=\"_ _b\"> </span>sul <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>ito <span class=\"_ _9\"> </span>in<span class=\"_ _1\"></span>ternet <span class=\"_ _b\"> </span>della <span class=\"_\"> </span>Soci<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _b\"> </span>www.webuildgrou<span class=\"_ _1\"></span>p.com <span class=\"_\"> </span>- <span class=\"_\"> </span>sezio<span class=\"_ _1\"></span>ne \u201cGovernance\u201d <span class=\"ff19\">- </span>\u201cAssemblea degli Azionisti\u201d).<span class=\"ff19\"> Al <span class=\"_ _0\"></span>31 dicembre 2022 <span class=\"_ _0\"></span>l</span>\u2019investimento complessi<span class=\"_ _1\"></span>vo in <span class=\"_ _0\"></span>azioni proprie<span class=\"_ _1\"></span> (n\u00b0 <span class=\"ls6\">17</span>.224.<span class=\"_ _1\"></span>895 <span class=\"ff1a\">azioni) \u00e8 par<span class=\"_ _1\"></span>i a \u20ac <span class=\"ff19\">28.074.755,<span class=\"_ _1\"></span>61<span class=\"ls3\">. </span> </span></span>Riserva azioni propri<span class=\"_ _1\"></span>e detenute da Societ\u00e0<span class=\"_ _1\"></span> del Gruppo All\u2019esito <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>effetto <span class=\"_ _2\"></span>dell\u2019operazio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Scissione<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stata <span class=\"_ _2\"></span>integrata <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>Riserva <span class=\"_ _0\"></span>Azioni <span class=\"_ _2\"></span>proprie <span class=\"_ _2\"></span>in <span class=\"_ _f\"></span><span class=\"ff19\">portafoglio <span class=\"_ _0\"></span>per </span>accogliere <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>azioni <span class=\"_ _10\"></span>Webuild <span class=\"_ _10\"></span>S.p.A.,<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>emesse <span class=\"_ _10\"></span>nel <span class=\"_ _10\"> </span>mese <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>novembre <span class=\"_ _10\"></span>2021 <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>favore <span class=\"_ _10\"> </span>degli <span class=\"_ _10\"> </span>azionisti <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>Astaldi<span class=\"_ _1\"></span>, assegnate <span class=\"_ _a\"></span>alle <span class=\"_ _f\"></span>Societ\u00e0 <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Gruppo <span class=\"_ _a\"></span>che <span class=\"_ _f\"></span>avevano <span class=\"_ _a\"></span>ricevuto <span class=\"_ _a\"></span>nell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _a\"></span>2020 <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>conversione<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>propri <span class=\"_ _a\"></span>crediti chirografi azioni Astal<span class=\"ff1a\">di di nuova emission<span class=\"_ _1\"></span>e (l\u2019\u201dAumento di Capitale per Conver<span class=\"_ _1\"></span>sione\u201d). Tenuto conto di quanto </span>sopra <span class=\"_ _a\"></span>rappresentato <span class=\"_ _a\"></span>e <span class=\"_ _10\"></span>considerato <span class=\"_ _a\"></span>altres\u00ec <span class=\"_ _a\"></span>il <span class=\"_ _10\"></span>rapporto <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>assegnazion<span class=\"_ _1\"></span>e <span class=\"_ _10\"></span>definito <span class=\"_ _a\"></span>nell\u2019ambito <span class=\"_ _a\"></span>della <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>cissio<span class=\"_ _1\"></span>ne, <span class=\"_ _10\"></span>le<span class=\"_ _1\"></span> Societ\u00e0 <span class=\"_\"> </span>del <span class=\"_\"> </span>Grup<span class=\"_ _1\"></span>po <span class=\"_\"> </span>incluse <span class=\"_\"> </span>nel <span class=\"_ _9\"> </span>perim<span class=\"_ _1\"></span>etro <span class=\"_\"> </span>di <span class=\"_\"> </span>consolidame<span class=\"_ _1\"></span>nto <span class=\"_\"> </span>risultano <span class=\"_\"> </span>detene<span class=\"_ _1\"></span>re <span class=\"_\"> </span>al <span class=\"_\"> </span>31 <span class=\"_\"> </span>dicembr<span class=\"_ _1\"></span>e <span class=\"_\"> </span>2022 <span class=\"_\"> </span>n\u00b0 3.485.9<span class=\"ls1e\">87</span> <span class=\"ff1a\">azioni di Webuil<span class=\"_ _4\"></span>d S.p.A. per un valore com<span class=\"_ _1\"></span>plessivo di ci<span class=\"_ _1\"></span>rca \u20ac 6,839 mil<span class=\"_ _1\"></span>ioni.<span class=\"ff19\"> </span></span>Riserva assegnazione a<span class=\"_ _1\"></span>zioni LTI La \u201cRis<span class=\"_ _1\"></span>erva a<span class=\"_ _1\"></span>ssegnazione <span class=\"_ _4\"></span>azioni LTI\u201d<span class=\"_ _1\"></span> (<span class=\"ff1b\">Long <span class=\"_ _1\"></span>Term <span class=\"_ _1\"></span>Incentive <span class=\"_ _1\"></span>Plan<span class=\"ff19\">) a<span class=\"_ _1\"></span>ccoglie <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>valutazione <span class=\"_ _1\"></span>del <span class=\"ff1b\">f<span class=\"_ _1\"></span>air val<span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>e<span class=\"ff19\"> del<span class=\"_ _1\"></span> piano <span class=\"_ _4\"></span>di </span></span></span></span>incentivo <span class=\"_ _a\"></span>a <span class=\"_ _10\"></span>lungo <span class=\"_ _a\"></span>termine <span class=\"_ _a\"></span>avviato <span class=\"_ _10\"></span>nel <span class=\"_ _a\"></span>2020. <span class=\"_ _a\"></span>In<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>data <span class=\"_ _a\"></span>11 <span class=\"_ _10\"></span>marzo <span class=\"_ _a\"></span>2020 <span class=\"_ _10\"></span>il <span class=\"_ _a\"></span>Consiglio <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>Amministrazio<span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>Salini Impregilo <span class=\"_ _0\"></span>S.p.A., <span class=\"_ _0\"></span>ora <span class=\"_ _2\"></span>Webui<span class=\"_ _1\"></span>ld <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>.p.A., <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>approvato <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>linee <span class=\"_ _2\"></span>generali e <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>schema <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>golamento <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>piano <span class=\"_ _0\"></span>di incentivazione <span class=\"_ _0\"></span>rivolto <span class=\"_ _2\"></span>a <span class=\"_ _f\"></span>taluni <span class=\"_ _0\"></span>dipendenti, <span class=\"_ _2\"></span>collaboratori <span class=\"_ _0\"></span>e/o <span class=\"_ _f\"></span>amministratori<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>investiti<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>particolari <span class=\"_ _2\"></span>cariche <span class=\"_ _2\"></span>della Societ\u00e0 e<span class=\"_ _0\"></span>/o delle <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _0\"></span>dalla s<span class=\"_ _0\"></span>tessa <span class=\"_ _0\"></span>controllate<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>direttamente <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>indirettam<span class=\"_ _1\"></span>ente, ai <span class=\"_ _0\"></span>sensi <span class=\"_ _0\"></span>dell\u2019art. <span class=\"_ _0\"></span>2359 <span class=\"_ _0\"></span>Codice Civile <span class=\"_ _0\"></span>(l<span class=\"ff1a\">e <span class=\"_ _0\"></span>\u201cControllate\u201d e, <span class=\"_ _2\"></span>congiuntam<span class=\"_ _1\"></span>ente <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>Societ\u00e0, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>\u201cGruppo\u201d) denominato <span class=\"_ _0\"></span>\u201cPiano <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span><span class=\"ff1b\">Performance <span class=\"_ _0\"></span>Shares<span class=\"ff19\"> </span></span></span>Salini <span class=\"_ _0\"></span>Impregilo <span class=\"_ _2\"></span>2020 <span class=\"_ _2\"></span>- <span class=\"_ _2\"></span><span class=\"ff1a\">2022\u201d <span class=\"_ _2\"></span>(il <span class=\"_ _2\"></span>\u201cPiano\u201d). <span class=\"_ _0\"></span>Il <span class=\"_ _2\"></span>Piano <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stato <span class=\"_ _2\"></span>poi <span class=\"_ _2\"></span>approvato<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>dall\u2019Assemblea <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span>azionisti <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>Salini </span>Impregilo (ora Webuil<span class=\"_ _1\"></span>d). Il Consiglio di Amministrazion<span class=\"_ _1\"></span>e della Capogruppo tenutos<span class=\"_ _1\"></span>i in data 28 luglio 2022, sulla<span class=\"_ _1\"></span> base <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>oposte <span class=\"_ _0\"></span>formulate <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>Comitato <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Remunerazione <span class=\"_ _0\"></span>e <span class=\"_ _f\"></span>le <span class=\"_ _0\"></span>Nomine <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>parere <span class=\"_ _2\"></span>favorevole <span class=\"_ _0\"></span>del Collegio Sindaca<span class=\"_ _1\"></span>le, ha fis<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ato in massi<span class=\"_ _1\"></span>me n. 8.<span class=\"_ _1\"></span>653.525 il nu<span class=\"_ _1\"></span>mero di<span class=\"_ _1\"></span> azioni ordinarie Webuild <span class=\"_ _1\"></span>S.p.A. a ser<span class=\"_ _1\"></span>vizio del<span class=\"_ _4\"></span> Piano <span class=\"_ _a\"></span>(quale <span class=\"_ _f\"></span>numero <span class=\"_ _a\"></span>massimo <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>azioni <span class=\"_ _a\"></span>ordinarie <span class=\"_ _f\"></span>Webuild <span class=\"_ _a\"></span>S.p.A. <span class=\"_ _a\"></span>assegna<span class=\"_ _1\"></span>bili <span class=\"_ _f\"></span>in <span class=\"_ _a\"></span>caso <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>raggiungimento <span class=\"_ _f\"></span>degli Obiettivi di P<span class=\"_ _1\"></span>erformance de<span class=\"_ _1\"></span>l Piano pari o sup<span class=\"_ _1\"></span>eriore al 120%). Il totale della ri<span class=\"_ _1\"></span>serva al 31 dicembre 2<span class=\"_ _1\"></span>022 amm<span class=\"ff1a\">onta a c<span class=\"_ _4\"></span>irca \u20ac 12,1 milioni.<span class=\"ff19\"> </span></span>Riserva adeguamento<span class=\"_ _1\"></span> inflazione La <span class=\"_ _11\"> </span>Riserva <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>commento <span class=\"_ _11\"> </span>si <span class=\"_ _11\"> </span>riferisce <span class=\"_ _11\"> </span>all\u2019applica<span class=\"_ _1\"></span>zione <span class=\"_ _11\"> </span>dei<span class=\"ff1b\"> <span class=\"_ _b\"> </span>requirement<span class=\"ff19\"> <span class=\"_ _10\"> </span></span></span>previsti <span class=\"_ _11\"> </span>dallo <span class=\"_ _11\"> </span>IAS <span class=\"_ _11\"> </span>29 <span class=\"_ _b\"> </span>\u201c<span class=\"ff19\">Rendicontazione<span class=\"_ _1\"></span> </span>contabile <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>economie <span class=\"_ _0\"></span>iper-<span class=\"ff1a\">inflazionate\u201d per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>predisposizione <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>bilanci <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lle e<span class=\"_ _0\"></span>ntit\u00e0 <span class=\"_ _0\"></span>argentine <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cui <span class=\"_ _f\"></span></span>moneta<span class=\"_ _1\"></span> funzionale \u00e8 <span class=\"_ _1\"></span>rappresentata <span class=\"_ _4\"></span>dalla moneta locale.  Riserva IFRS 2 La <span class=\"_ _b\"> </span>riserva <span class=\"_ _11\"> </span>\u201cI<span class=\"_ _0\"></span>FRS <span class=\"_ _b\"> </span>2 <span class=\"_ _b\"> </span>Pagamenti<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>basati <span class=\"_ _b\"> </span>su <span class=\"_ _b\"> </span>azioni\u201d <span class=\"_ _b\"> </span>accoglie <span class=\"_ _11\"> </span>(i) <span class=\"_ _b\"> </span>per<span class=\"_ _0\"></span><span class=\"ff19\"> <span class=\"_ _b\"> </span></span><span class=\"ls6\">\u20ac <span class=\"_ _b\"> </span></span><span class=\"ff19\">26,9 <span class=\"_ _b\"> </span>milioni <span class=\"_ _b\"> </span>il <span class=\"_ _b\"> </span><span class=\"ff1b\">fair <span class=\"_ _b\"> </span>value</span> <span class=\"_ _b\"> </span>delle <span class=\"_ _b\"> </span>azioni <span class=\"_ _b\"> </span>che<span class=\"_ _1\"></span> </span>potrebbero <span class=\"_ _4\"></span>essere emes<span class=\"_ _1\"></span>se <span class=\"ff1a\">\u2013</span> <span class=\"_ _4\"></span>secondo qua<span class=\"_ _1\"></span>nto pr<span class=\"_ _1\"></span>evisto <span class=\"_ _1\"></span>dalla <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>ocedura <span class=\"_ _1\"></span>di co<span class=\"_ _4\"></span>ncordato della<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>x Astaldi <span class=\"_ _4\"></span>omologata e <span class=\"_ _2\"></span>tenuto <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span>impegni <span class=\"_ _0\"></span>presi <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>Capogruppo <span class=\"_ _0\"></span>nell\u2019ambito <span class=\"_ _0\"></span>dell\u2019operazione <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>scissione <span class=\"_ _2\"></span>\u2013<span class=\"ff19\"> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>conversione<span class=\"_ _1\"></span> </span>dei debiti chirografi da accertare (i.e. i f<span class=\"_ _0\"></span>ondi rischi) e (ii) per \u20ac 44,5 milioni il <span class=\"_ _2\"></span><span class=\"ff1b\">fa<span class=\"_ _0\"></span>ir value<span class=\"ff19\"> dei <span class=\"_ _0\"></span></span>warrant<span class=\"ff19\"> concessi all<span class=\"_ _1\"></span>e </span></span>banche finanzia<span class=\"_ _1\"></span>trici della ex Astal<span class=\"_ _1\"></span>di S.p.A. 20.4 Altre componenti<span class=\"_ _1\"></span> del conto economico compl<span class=\"_ _1\"></span>essivo<span class=\"fc1b sce\"> </span>In <span class=\"_\"> </span>relazi<span class=\"_ _1\"></span>one <span class=\"_ _9\"> </span>all<span class=\"_ _1\"></span>e <span class=\"_\"> </span>altre <span class=\"_ _b\"> </span>componenti <span class=\"_ _b\"> </span>di <span class=\"_\"> </span>conto <span class=\"_ _b\"> </span>economico <span class=\"_\"> </span>com<span class=\"_ _1\"></span>plessivo, <span class=\"_ _b\"> </span>la <span class=\"_\"> </span>princ<span class=\"_ _1\"></span>ipale <span class=\"_\"> </span>varia<span class=\"_ _1\"></span>zione <span class=\"_ _b\"> </span>\u00e8 <span class=\"_\"> </span>imputabil<span class=\"_ _1\"></span>e all\u2019effetto <span class=\"_ _f\"></span>positivo <span class=\"_ _a\"></span>dell\u2019oscillazi<span class=\"_ _1\"></span>one <span class=\"_ _a\"></span>dei <span class=\"_ _10\"></span>cambi <span class=\"_ _f\"></span>riferita <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>fluttuazione <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Dollaro <span class=\"_ _a\"></span>Americano <span class=\"_ _f\"></span>con <span class=\"_ _10\"></span>riguardo<span class=\"_ _4\"></span> <span class=\"_ _10\"></span>in<span class=\"_ _1\"></span> particolare <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>Unidos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>El <span class=\"_ _2\"></span>Canal <span class=\"_ _0\"></span>S.A. <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>al <span class=\"_ _0\"></span>Grupp<span class=\"ff1a\">o <span class=\"_ _2\"></span>Lane <span class=\"_ _2\"></span>parzialmente <span class=\"_ _0\"></span>compensato <span class=\"_ _2\"></span>dall\u2019effetto <span class=\"_ _0\"></span>negativo </span>delle entit\u00e0 con <span class=\"_ _1\"></span>divisa Peso <span class=\"_ _4\"></span>Ar<span class=\"_ _0\"></span>gentino. 20.5 Utili e perdite a n<span class=\"_ _1\"></span>uovo  La <span class=\"_ _17\"> </span>variazione <span class=\"_ _16\"> </span>della <span class=\"_ _17\"> </span>posta <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>commento <span class=\"_ _16\"> </span>\u00e8 <span class=\"_ _14\"> </span>princip<span class=\"_ _1\"></span>almente <span class=\"_ _16\"> </span>riconducibile <span class=\"_ _17\"> </span>alla <span class=\"_ _17\"> </span>destinazion<span class=\"_ _1\"></span>e <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>risultato dell\u2019esercizi<span class=\"_ _1\"></span>o 2021 e<span class=\"_ _0\"></span> agli effetti derivanti dall\u2019acquisizione delle interessenze di minoranza<span class=\"_ _1\"></span> per le socie<span class=\"_ _0\"></span>t\u00e0 DIRPA 2 S.C. a r.l., Co<span class=\"_ _1\"></span>ssi Costruzioni S.p.<span class=\"_ _1\"></span>A., Mosconi S.<span class=\"_ _1\"></span>r.l. e Infraflegrea<span class=\"_ _1\"></span> Progetto S.p<span class=\"_ _1\"></span>.A.<span class=\"_ _0\"></span> 20.6 La delibera d<span class=\"_ _1\"></span>ell\u2019assemblea della<span class=\"_ _1\"></span> capogruppo in merito al<span class=\"_ _1\"></span>la destinazione <span class=\"_ _1\"></span>del ris<span class=\"_ _0\"></span>ultato dell\u2019esercizio 20<span class=\"_ _1\"></span>21<span class=\"ff19\"> </span>L\u2019Assemblea d<span class=\"_ _1\"></span>egli Azionisti della<span class=\"_ _1\"></span> Capogruppo, te<span class=\"_ _1\"></span>nutasi in dat<span class=\"_ _1\"></span>a 28 aprile 20<span class=\"_ _1\"></span>22, ha deliberat<span class=\"_ _1\"></span>o quanto segu<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>:<span class=\"_ _0\"></span><span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">di cop<span class=\"_ _4\"></span>rire la <span class=\"_ _4\"></span>perdita <span class=\"_ _4\"></span>di \u20ac <span class=\"_ _4\"></span>245.727.865,15 <span class=\"_ _4\"></span>risultante <span class=\"_ _4\"></span>dal bila<span class=\"_ _1\"></span>ncio di <span class=\"_ _4\"></span>esercizio <span class=\"_ _4\"></span>2021 <span class=\"_ _1\"></span>mediante <span class=\"_ _4\"></span>utilizzo <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>riserve </span></span>distribuibili;<span class=\"_ _1\"></span> \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">di <span class=\"_ _f\"></span>distribuire <span class=\"_ _f\"></span>agli <span class=\"_ _f\"></span>Azionisti <span class=\"_ _f\"></span>ordinari <span class=\"_ _f\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _f\"></span>risparmio, <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>dividendo <span class=\"_ _f\"></span>pari <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>\u20ac <span class=\"_ _a\"></span>0,055, <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>lordo <span class=\"_ _a\"></span>della <span class=\"_ _f\"></span>ritenuta <span class=\"_ _f\"></span>di </span></span>legge, <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>ciascuna <span class=\"_ _4\"></span>azione <span class=\"_ _3\"></span>ordinaria <span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>risparmio <span class=\"_ _3\"></span>es<span class=\"_ _0\"></span>istente <span class=\"_ _3\"></span>ed <span class=\"_ _4\"></span>avente <span class=\"_ _3\"></span>diritto <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>dividendo <span class=\"_ _3\"></span>alla <span class=\"_ _4\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>stacco della <span class=\"_ _10\"></span>cedola <span class=\"_ _10\"></span>(per <span class=\"_ _10\"> </span>un <span class=\"_ _11\"> </span>valore <span class=\"_ _10\"></span>complessivo <span class=\"_ _10\"></span>che <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"> </span>risultato <span class=\"_ _10\"></span>pari <span class=\"_ _10\"> </span>alla <span class=\"_ _10\"> </span>data <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>pagame<span class=\"_ _0\"></span><span class=\"ff1a\">nto <span class=\"_ _10\"> </span>del <span class=\"_ _10\"> </span>dividendo <span class=\"_ _10\"> </span>a <span class=\"_ _11\"> </span>\u20ac </span>54.217.104,<span class=\"_ _1\"></span>9<span class=\"ls1e\">8)<span class=\"_ _0\"></span></span>. 20.7 Capitale e ri<span class=\"_ _1\"></span>serve di terzi  Il <span class=\"_ _2\"></span>capitale <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>riserve <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>terzi <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>movimentate <span class=\"_ _0\"></span>nell\u2019esercizio <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>commento <span class=\"_ _0\"></span>essenzialmente <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>effetto <span class=\"_ _2\"></span>del risultat<span class=\"ff1a\">o di <span class=\"_ _1\"></span>periodo (\u20ac <span class=\"_ _4\"></span>6,6 milioni) e d<span class=\"_ _1\"></span>elle altr<span class=\"_ _1\"></span>e componenti <span class=\"_ _4\"></span>economiche comple<span class=\"_ _1\"></span>ssive (\u20ac <span class=\"_ _1\"></span>4,0 milioni<span class=\"_ _4\"></span>)<span class=\"_ _0\"></span>, oltre ch<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> in </span>relazione <span class=\"_ _2\"></span>ai <span class=\"_ _0\"></span>versamenti <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>equity <span class=\"_ _2\"></span>da <span class=\"_ _0\"></span>parte <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>Soci <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>Galfar <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>alini <span class=\"_ _0\"></span>Impregilo <span class=\"_ _2\"></span>Cimolai <span class=\"_ _0\"></span>J<span class=\"_ _2\"></span>oint <span class=\"_ _2\"></span>Venture <span class=\"_ _0\"></span>(progetto <span class=\"_ _2\"></span>Al Khor - complesso sporti<span class=\"_ _1\"></span>vo) e alle en<span class=\"_ _0\"></span>tit\u00e0 del Gruppo <span class=\"_ _1\"></span>Lane (Lane Securit<span class=\"_ _1\"></span>y Paving Joint Venture e Lane Cabot Yard Joint Venture<span class=\"ls2b\">).</span> 20.8 <span class=\"_ _e\"> </span>Informazioni <span class=\"_ _e\"> </span>sulle <span class=\"_ _16\"> </span>Societ\u00e0<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>del <span class=\"_ _e\"> </span>Gruppo <span class=\"_ _e\"> </span>consolidate <span class=\"_ _e\"> </span>integralmente <span class=\"_ _e\"> </span>con <span class=\"_ _e\"> </span>significative <span class=\"_ _16\"> </span>int<span class=\"_ _1\"></span>eressenze <span class=\"_ _e\"> </span>di minoranza   Ai <span class=\"_ _e\"> </span>fini <span class=\"_ _e\"> </span>della <span class=\"_ _e\"> </span>predisposi<span class=\"_ _1\"></span>zione <span class=\"_ _e\"> </span>della<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>presente <span class=\"_ _e\"> </span>informativa <span class=\"_ _e\"> </span>le <span class=\"_ _e\"> </span>interessenze<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>minoranza <span class=\"_ _e\"> </span>sono <span class=\"_ _e\"> </span>consid<span class=\"_ _1\"></span>erate significative <span class=\"_ _4\"></span>in bas<span class=\"_ _1\"></span>e all<span class=\"_ _1\"></span>a r<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>lativa <span class=\"_ _4\"></span>incidenza sul <span class=\"_ _4\"></span>patrimonio <span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span>tto <span class=\"_ _4\"></span>del prese<span class=\"_ _1\"></span>nte <span class=\"_ _1\"></span>bilancio <span class=\"_ _4\"></span>consolidato <span class=\"_ _1\"></span>e qua<span class=\"_ _4\"></span>ndo i <span class=\"_ _4\"></span>dati contabili dell<span class=\"_ _1\"></span>e Societ\u00e0 Controlla<span class=\"_ _1\"></span>te in questione so<span class=\"_ _1\"></span>no ritenuti ril<span class=\"_ _1\"></span>evanti per il<span class=\"_ _1\"></span> letto<span class=\"_ _0\"></span>re del bilancio<span class=\"_ _4\"></span>. Riepilogo <span class=\"_ _c\"> </span>dei <span class=\"_ _d\"> </span>principali <span class=\"_\"> </span>dati <span class=\"_ _d\"> </span>anagrafici <span class=\"_ _c\"> </span>ed <span class=\"_ _c\"> </span>e<span class=\"_ _0\"></span>conomici<span class=\"_ _1\"></span> <span class=\"_ _c\"> </span>f<span class=\"_ _0\"></span>inanziari <span class=\"_\"> </span>de<span class=\"_ _0\"></span>lle <span class=\"_ _c\"> </span>Societ\u00e0 <span class=\"_ _c\"> </span>Controllate <span class=\"_ _d\"> </span>con <span class=\"_\"> </span>s<span class=\"_ _0\"></span>ignificative<span class=\"_ _4\"></span> interessenze di mino<span class=\"_ _1\"></span>ranza SA.PI. NOR Salini<span class=\"fca sc0\"> </span>Galfar - Salini<span class=\"fca sc0\"> </span>SLC Snowy<span class=\"fca sc0\"> </span>Salini Saudi<span class=\"fca sc0\"> </span>Western Station<span class=\"fca sc0\"> </span>(valori in \u20ac/000)<span class=\"ff19\"> </span>Impregilo -<span class=\"fca sc0\"> </span>Impregilo -<span class=\"fca sc0\"> </span>Hydro Joint<span class=\"fca sc0\"> </span>Arabia Ltd Co<span class=\"fca sc0\"> </span>J.V.<span class=\"fca sc0\"> </span>Pizzarotti J.V.<span class=\"fca sc0\"> </span>Cimolai J.V.<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Venture<span class=\"fca sc0\"> </span> linea ferroviaria<span class=\"fca sc0\"> </span>Al Khor -<span class=\"fca sc0\"> </span>Metropolitane<span class=\"fca sc0\"> </span>Linea 3 della<span class=\"fca sc0\"> </span>Centrali<span class=\"fca sc0\"> </span>Nykirke -<span class=\"fca sc0\"> </span>complesso<span class=\"fca sc0\"> </span>ed edilizia civile<span class=\"fca sc0\"> </span>metropolitana di<span class=\"fca sc0\"> </span>idroelettriche<span class=\"fca sc0\"> </span>Progetto Barkaker<span class=\"fca sc0\"> </span>sportivo<span class=\"fca sc0\"> </span>Riyadh<span class=\"fca sc0\"> </span>nello Snowy<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Paese  Norvegia<span class=\"fca sc0\"> </span>Qatar<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Arabia<span class=\"fca sc0\"> </span>Arabia<span class=\"fca sc0\"> </span>Australia<span class=\"fca sc0\"> </span>Percentuale posseduta dai terzi  49,0%<span class=\"fca sc0\"> </span>60,0%<span class=\"fca sc0\"> </span>49,0%<span class=\"fca sc0\"> </span>49,0%<span class=\"fca sc0\"> </span>35,0%<span class=\"fca sc0\"> </span>Risultato netto di pertinenza dei terzi  7.272<span class=\"fca sc0\"> </span> (657)<span class=\"fca sc0\"> </span>4.351<span class=\"fca sc0\"> </span>37<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>18.778<span class=\"fca sc0\"> </span>Interessi di minoranza  14.129<span class=\"fca sc0\"> </span>132.352<span class=\"fca sc0\"> </span>14.862<span class=\"fca sc0\"> </span>20.706<span class=\"fca sc0\"> </span>36.805<span class=\"fca sc0\"> </span>Informazioni finanziarie  Principali dati patrimoniali  Attivit\u00e0 correnti 83.375 329.405 356.812 132.337 224.322 Attivit\u00e0 non correnti 3.325 - 15.895 - 254.269 Passivit\u00e0 correnti 49.682 108.603 337.893 90.081 371.833 Passivit\u00e0 non correnti  8.184 216<span class=\"ls0\"> </span>4.482 - 1.602 Patrimonio netto  28.834 220.587 30.331 42.257 105.157 Principali dati economici Ricavi  205.582 18.596 293.631 2.473 902.604 Risultato d'esercizio  14.840 (1.095) 8.879 75<span class=\"ls0\"> </span>53.651 Totale conto economico complessivo  1.346 3.540 34<span class=\"ls0\"> </span>2.457 2.065 Principali dati finanziari  Disponibilit\u00e0 liquide all'inizio dell'anno 42.877 693<span class=\"ls0\"> </span>28.378 365<span class=\"ls0\"> </span>40.618 Liquidit\u00e0 generata (assorbita) nell'esercizio (11.256) (<span class=\"ls1c\">33</span>) 97.974 (<span class=\"ls1c\">119</span>) (<span class=\"ls1c\">433</span>) Disponibilit\u00e0 liquide alla fine dell'anno 31.621 660<span class=\"ls0\"> </span>126.352 246<span class=\"ls0\"> </span>40.185 L\u2019elenco <span class=\"_ _f\"></span>completo <span class=\"_ _2\"></span>delle <span class=\"_ _f\"></span>Societ\u00e0 <span class=\"_ _f\"></span>Controllate <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>partecipazioni <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>minoranza <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _a\"></span>riportato <span class=\"_ _a\"></span>nell\u2019allegato <span class=\"_ _2\"></span>\u201cElenco delle Societ\u00e0 d<span class=\"_ _1\"></span>el Gruppo W<span class=\"_ _1\"></span>ebuild\u201d in calce al<span class=\"_ _1\"></span>le note espli<span class=\"_ _1\"></span>cative al bilancio c<span class=\"_ _4\"></span>onsolidato.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>Si s<span class=\"_ _1\"></span>egnala <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>con <span class=\"_ _4\"></span>riferimento <span class=\"_ _4\"></span>ai consorzi <span class=\"_ _4\"></span>e alle<span class=\"_ _1\"></span> soci<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _4\"></span>consortili di <span class=\"_ _4\"></span>diritto ita<span class=\"_ _4\"></span>liano e <span class=\"_ _4\"></span>alle Soci<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>copo <span class=\"_ _1\"></span>estere, l\u2019accesso <span class=\"_\"> </span>all<span class=\"_ _1\"></span>e <span class=\"_\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0<span class=\"ff19\"> <span class=\"_\"> </span>e <span class=\"_\"> </span>la <span class=\"_ _b\"> </span>possibilit\u00e0 <span class=\"_\"> </span>di <span class=\"_\"> </span>uti<span class=\"_ _1\"></span>lizzarle <span class=\"_\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_\"> </span>estingu<span class=\"_ _1\"></span>ere <span class=\"_\"> </span>le <span class=\"_ _b\"> </span>passivit\u00e0 <span class=\"_\"> </span>del <span class=\"_\"> </span>Gru<span class=\"_ _1\"></span>ppo <span class=\"_\"> </span>\u00e8 <span class=\"_\"> </span>g<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>neralmen<span class=\"_ _1\"></span>te </span>assoggettata<span class=\"_ _1\"></span> a una discipli<span class=\"_ _1\"></span>na di a<span class=\"_ _1\"></span>pprovazione<span class=\"_ _1\"></span> da parte <span class=\"_ _1\"></span>di maggioranze<span class=\"_ _1\"></span> qualificate<span class=\"_ _1\"></span> dei part<span class=\"_ _1\"></span>ecipanti a tut<span class=\"_ _4\"></span>ela delle esigenze operat<span class=\"_ _1\"></span>ive delle co<span class=\"_ _1\"></span>mmesse di rif<span class=\"_ _1\"></span>erimento. Raccor<span class=\"_ _1\"></span>do tr<span class=\"_ _4\"></span>a il pa<span class=\"_ _1\"></span>trimonio <span class=\"_ _4\"></span>netto e<span class=\"_ _1\"></span>d il <span class=\"_ _4\"></span>ris<span class=\"_ _0\"></span>ulta<span class=\"_ _4\"></span>to di W<span class=\"_ _3\"></span>ebuild S.p.A. c<span class=\"_ _1\"></span>on i<span class=\"_ _1\"></span>l pa<span class=\"_ _4\"></span>trimonio netto<span class=\"_ _4\"></span> ed il <span class=\"_ _4\"></span>ris<span class=\"_ _0\"></span>ulta<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>consolida<span class=\"_ _4\"></span>ti<span class=\"_ _0\"></span><span class=\"ff19\"> </span>La <span class=\"_ _0\"></span>tabella seguente<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>espone <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>riconciliazione tra il <span class=\"_ _0\"></span>patrimonio <span class=\"_ _2\"></span>netto ed <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>risulta<span class=\"_ _4\"></span>to <span class=\"_ _0\"></span>della Capogruppo <span class=\"_ _2\"></span>W<span class=\"_ _4\"></span>ebuild <span class=\"_ _0\"></span>e le corrisponde<span class=\"_ _1\"></span>nti v<span class=\"_ _4\"></span>oci consolidat<span class=\"_ _4\"></span>e.<span class=\"ff19\"> </span>Patrimonio netto<span class=\"fca sc0\"> </span>Risultato<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Valori in Euro/000 Patrimonio netto e risultato Webuild S.p.A. al 31 dicembre 2022<span class=\"_ _0\"></span> 1.541.168<span class=\"fca sc0\"> </span>(69.557)<span class=\"fca sc0\"> </span>Elisione valore di carico ed effetti valutazione partecipazioni consoli<span class=\"_ _1\"></span>date della capogruppo<span class=\"_ _0\"></span> (2.200.796)<span class=\"fca sc0\"> </span>112.463<span class=\"fca sc0\"> </span>Elisione fondi rischi su partecipazioni consolidate della capogruppo 62.591<span class=\"fca sc0\"> </span>23.768<span class=\"fca sc0\"> </span>Eliminazione dividendi riconosciuti a Webuild S.p.A. -<span class=\"fca sc0\"> </span>(206.621)<span class=\"fca sc0\"> </span>Patrimoni netti e risultati delle societ\u00e0 del gruppo 1.857.142<span class=\"fca sc0\"> </span>186.288<span class=\"fca sc0\"> </span>Azioni Proprie (6.839)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Altre scritture di consolidamento Elisione fondi svalutazione crediti riferito alle societ\u00e0 controllate 169.308<span class=\"fca sc0\"> </span>16.248<span class=\"fca sc0\"> </span>Purchase price allocation 113.687<span class=\"fca sc0\"> </span>(44.781)<span class=\"fca sc0\"> </span>Differenze cambio sospese (al netto dei relativi effetti fiscali) -<span class=\"fca sc0\"> </span>(19.426)<span class=\"fca sc0\"> </span>Eliminazione effetti consolidato fiscale 42.448<span class=\"fca sc0\"> </span>11.510<span class=\"fca sc0\"> </span>Patrimonio netto e risultato di gruppo 1.578.709<span class=\"fca sc0\"> </span>9.893<span class=\"fca sc0\"> </span>Patrimonio netto e risultato degli azionisti di minoranza 356.365<span class=\"fca sc0\"> </span>6.637<span class=\"fca sc0\"> </span>Patrimonio netto e risultato consolidato al 31 dicembre 2022<span class=\"_ _0\"></span> 1.935.074<span class=\"fca sc0\"> </span>16.530<span class=\"fca sc0\"> </span>21. Finanziamenti bancari, altri finanziamenti, sco<span class=\"_ _4\"></span>perti bancari e quota corr<span class=\"_ _1\"></span>ente di finanziamenti<span class=\"ff19\"> </span>Si espone di se<span class=\"_ _1\"></span>guito la s<span class=\"_ _4\"></span>truttura dell<span class=\"_ _1\"></span>\u2019indebitamen<span class=\"_ _4\"></span>to fina<span class=\"_ _1\"></span>nziario comples<span class=\"_ _1\"></span>sivo del<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Gruppo W<span class=\"_ _4\"></span>ebuild.<span class=\"ff19\"> </span>31 dicembre 2021 31 dicembre 2022 Quota<span class=\"fca sc0\"> </span>Quota<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Quota esigibile<span class=\"fca sc0\"> </span>Quota<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>esigibile oltre<span class=\"fca sc0\"> </span>corrente<span class=\"fca sc0\"> </span>oltre 12 mesi<span class=\"fca sc0\"> </span>corrente<span class=\"fca sc0\"> </span>12 mesi<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Finanziamenti bancari <span class=\"ff1b\">corporate</span> 241.747 454.793 696.540 230.321 74.062 304.383 Finanziamenti bancari di costruzioni 24.209 54.419 78.628 7.585 71.935 79.520 Finanziamenti bancari concessioni  11.267 1.289 12.556 10.407 1.293 11.700 Altri finanziamenti  33.527 114.599 148.126 21.645 115.737 137.382 Totale finanziamenti bancari e altri 310.750 625.100 935.850 269.958 263.027 532.985 finanziamenti Scoperti bancari - 13.244 13.244 - 2.452 2.452 Debiti verso societ\u00e0 di <span class=\"ff1b\">factoring</span>  - 21.088 21.088 - 18.558 18.558 Debiti finanziari verso societ\u00e0 del gruppo 6.515 7.634 14.149 6.309 13.382 19.691 non consolidate Totale 317.265 667.066 984.331 276.267 297.419 573.686 Finanziamenti bancari co<span class=\"_ _4\"></span>rporate La posta in comm<span class=\"_ _1\"></span>ento \u00e8 ascrivibil<span class=\"_ _1\"></span>e, alla chiusura <span class=\"_ _1\"></span>dell\u2019esercizi<span class=\"_ _1\"></span>o in corso, a fina<span class=\"_ _4\"></span>nziamenti a scadenza (<span class=\"ff1b\">Term Loan<span class=\"ff19 lsf\">) </span></span>riferiti alla Ca<span class=\"_ _1\"></span>pogruppo Webuil<span class=\"_ _1\"></span>d S.p.A. Si riportano di s<span class=\"_ _1\"></span>eguito il rela<span class=\"_ _1\"></span>tivo dettaglio. 31 dicembre 2021 31<span class=\"ls0\"> dicembre 2022 </span>Paese<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Quota<span class=\"fca sc0\"> </span>Quota non<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Quota<span class=\"fca sc0\"> </span>Quota non<span class=\"fca sc0\"> </span>passivit\u00e0<span class=\"fca sc0\"> </span>corrente<span class=\"fca sc0\"> </span>corrente<span class=\"fca sc0\"> </span>passivit\u00e0<span class=\"fca sc0\"> </span>corrente<span class=\"fca sc0\"> </span>corrente<span class=\"fca sc0\"> </span>finanziarie<span class=\"fca sc0\"> </span>finanziarie<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Banca IMI - <span class=\"ff1b\">Term Loan</span> Italia 444.285 392.660 51.625 52.503 20.570 31.933 BPER  Italia 100.513 932<span class=\"ls0\"> </span>99.581 102.829 31.500 71.329 Banca Popolare di Milano Italia 56.498 9.956 46.542 47.293 20.234 27.059 Banca IMI Yuma  Colombia 44.365 365<span class=\"ls0\"> </span>44.000 101.563 1.563 100.000 Banca Popolare di Lodi Italia 154<span class=\"ls0\"> </span>154<span class=\"ls0\"> </span>- 195<span class=\"ls0\"> </span>195<span class=\"ls0\"> </span>- Monte dei Paschi di Siena  Italia 50.082 50.082 - - - - Banca IMI - ex UBI <span class=\"ff1b\">Revolving</span> Italia 644<span class=\"ls0\"> </span>644<span class=\"ls0\"> </span>- - - - Totale 696.541 454.793 241.748 304.383 74.062 230.321 Le condizioni di ri<span class=\"_ _1\"></span>ferimento dei <span class=\"_ _1\"></span>finanziamenti i<span class=\"_ _1\"></span>n esame sono di <span class=\"_ _1\"></span>seguito riepilogate. Societ\u00e0<span class=\"fca sc0\"> </span>Tasso di<span class=\"fca sc0\"> </span>Scadenza<span class=\"fca sc0\"> </span>riferimento<span class=\"fca sc0\"> </span>Banca Popolare di Milano (2016 - <span class=\"ls1c\">2024)</span> Webuild<span class=\"fca sc0\"> </span>Euribor<span class=\"fca sc0\"> </span>2024<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Banca Popolare di Milano (2017 - <span class=\"ls1c\">2025)</span> Webuild<span class=\"fca sc0\"> </span>Euribor<span class=\"fca sc0\"> </span>2025<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Banca IMI - <span class=\"ff1b\">Term Loan</span> (2016 - 2024) Webuild<span class=\"fca sc0\"> </span>Euribor<span class=\"fca sc0\"> </span>2024<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Banca IMI Yuma  Webuild<span class=\"fca sc0\"> </span>Euribor<span class=\"fca sc0\"> </span>2025<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>BPER  Webuild<span class=\"fca sc0\"> </span>Euribor<span class=\"fca sc0\"> </span>2024<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Banca Popolare di Lodi Webuild<span class=\"fca sc0\"> </span>Fisso<span class=\"fca sc0\"> </span>2023<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Nel conte<span class=\"_ _1\"></span>sto di un pi<span class=\"_ _4\"></span>\u00f9 ampio piano <span class=\"_ _1\"></span>di azione a<span class=\"_ _1\"></span> livell<span class=\"_ _1\"></span>o di Gruppo <span class=\"_ _4\"></span>volto a mitigare l<span class=\"_ _1\"></span>\u2019impatto <span class=\"_ _1\"></span>causato dal <span class=\"_ _1\"></span>Covid<span class=\"ff19\">-19, </span>Webuild <span class=\"_ _10\"></span>ha <span class=\"_ _10\"></span>raggiunto <span class=\"_ _a\"></span>una <span class=\"_ _10\"></span>serie <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>accordi <span class=\"_ _a\"></span>con <span class=\"_ _10\"> </span>le <span class=\"_ _11\"> </span>banche <span class=\"_ _a\"></span>finanziatrici <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>tempora<span class=\"_ _1\"></span>nea <span class=\"_ _10\"></span>sospensione <span class=\"_ _a\"></span>della verifica di alcuni para<span class=\"_ _4\"></span>metri finanziari al 31 <span class=\"_ _1\"></span>dicembre 2022<span class=\"_ _1\"></span>. Il decremento dei finanzia<span class=\"_ _4\"></span>menti <span class=\"_ _0\"></span><span class=\"ff1b\">corporate</span> <span class=\"ff1a\">nel corso dell\u2019esercizi<span class=\"_ _1\"></span>o 2022 \u00e8 dovuto principalm<span class=\"_ _1\"></span>ente al r<span class=\"_ _0\"></span><span class=\"ff19\">imborso di </span></span>alcune <span class=\"_ _f\"></span>linee <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>credito <span class=\"_ _2\"></span>grazie <span class=\"_ _f\"></span>anche <span class=\"_ _a\"></span>all\u2019utili<span class=\"_ _1\"></span>zzo <span class=\"_ _f\"></span>dei <span class=\"_ _a\"></span>proventi <span class=\"_ _2\"></span>derivanti <span class=\"_ _f\"></span>dal <span class=\"_ _a\"></span>collocament<span class=\"_ _1\"></span>o <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>titoli <span class=\"_ _f\"></span>obbligazionari relativi al \u201c<span class=\"ff1b\">Sustain<span class=\"_ _1\"></span>ability Lin<span class=\"_ _1\"></span>ked Bond<span class=\"ff19\"> <span class=\"ff1a\">\u20ac 400 milioni<span class=\"_ _4\"></span>\u201d<span class=\"_ _0\"></span> emesso nel <span class=\"_ _1\"></span>mese di gennai<span class=\"_ _1\"></span>o 2022.<span class=\"ff19\"> </span></span></span></span>Il <span class=\"ff1b\">fair value</span> dei finanzi<span class=\"_ _1\"></span>amenti<span class=\"_ _1\"></span> bancari <span class=\"ff1b ls4c\">co<span class=\"ls0\">rporate</span></span> <span class=\"ff1a\">ammonta a \u20ac <span class=\"_ _1\"></span>295,7 milioni.<span class=\"ff19\"> </span></span>Finanziamenti bancari di c<span class=\"_ _4\"></span>ostruzioni La voce in <span class=\"_ _4\"></span>esame si riferisce pri<span class=\"_ _4\"></span>ncipalmente, al 31 dic<span class=\"_ _4\"></span>embre 2022, a fina<span class=\"_ _4\"></span>nziamenti a tasso <span class=\"_ _1\"></span>fisso sotto<span class=\"_ _1\"></span>scritti dal<span class=\"_ _1\"></span>le controllate Sali<span class=\"_ _1\"></span>ni Saudi Arabia Compan<span class=\"_ _1\"></span>y Ltd. <span class=\"ff1a\">per \u20ac </span>38,<span class=\"_ _1\"></span>6 milioni e CSC Co<span class=\"_ _1\"></span>struzioni S.A. <span class=\"ff1a\">per \u20ac 15,</span>7 <span class=\"_ _1\"></span>milioni. Il <span class=\"ff1b\">fair value</span> <span class=\"ff1a\">dei finanzi<span class=\"_ _1\"></span>amenti<span class=\"_ _1\"></span> di costruzioni \u00e8 pa<span class=\"_ _1\"></span>ri ad \u20ac <span class=\"ff19\">79,5 milioni. </span></span>Finanziamenti bancari co<span class=\"_ _4\"></span>ncessioni Di seguito si ripo<span class=\"_ _1\"></span>rta il dettagl<span class=\"_ _1\"></span>io dei \u201cFinanziam<span class=\"_ _1\"></span>enti bancari conc<span class=\"_ _1\"></span>essioni\u201d.<span class=\"ff19\"> </span>31 <span class=\"ls0\">dicembre 2021 </span>31 dicembre 2022 Societ\u00e0<span class=\"fca sc0\"> </span>Valuta<span class=\"fca sc0\"> </span>Paese<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Quota<span class=\"fca sc0\"> </span>Quota non<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Quota<span class=\"fca sc0\"> </span>Quota non<span class=\"fca sc0\"> </span>passivit\u00e0<span class=\"fca sc0\"> </span>corrente<span class=\"fca sc0\"> </span>corrente<span class=\"fca sc0\"> </span>passivit\u00e0<span class=\"fca sc0\"> </span>corrente<span class=\"fca sc0\"> </span>corrente<span class=\"fca sc0\"> </span>Valori in Euro/000 finanziarie<span class=\"fca sc0\"> </span>finanziarie<span class=\"fca sc0\"> </span>Monte dei Paschi di Corso del Popolo Siena S.p.A. Euro Italia 6.243 567<span class=\"ls0\"> </span>5.676 5.676 594<span class=\"ls0\"> </span>5.082 Piscine dello Stadio Credito Sportivo S.r.l. Euro Italia 6.313 722<span class=\"ls0\"> </span>5.591 6.024 699<span class=\"ls0\"> </span>5.325 Totale 12.556 1.289 11.267 11.700 1.293 10.407 Le condizioni di ri<span class=\"_ _1\"></span>ferimento dei <span class=\"_ _1\"></span>principali finanziam<span class=\"_ _1\"></span>enti in esame <span class=\"_ _1\"></span>sono di seguito ri<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>pilogate. Societ\u00e0<span class=\"fca sc0\"> </span>Paese<span class=\"fca sc0\"> </span>Tasso di<span class=\"fca sc0\"> </span>Scadenza<span class=\"fca sc0\"> </span>riferimento<span class=\"fca sc0\"> </span>Monte dei Paschi di Siena Corso del Popolo S.p.A.<span class=\"fca sc0\"> </span>Italia<span class=\"fca sc0\"> </span>Euribor<span class=\"fca sc0\"> </span>2028<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Credito Sportivo Piscine dello Stadio<span class=\"fca sc0\"> </span>Italia<span class=\"fca sc0\"> </span>IRS<span class=\"fca sc0\"> </span>2035<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>I <span class=\"_ _1\"></span>tassi <span class=\"_ _3\"></span>di rif<span class=\"_ _1\"></span>erimento <span class=\"_ _4\"></span>indicati <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>tabella <span class=\"_ _4\"></span>prevedono <span class=\"_ _4\"></span>degli <span class=\"ff1b\">s<span class=\"_ _1\"></span>pread<span class=\"ff19\"> <span class=\"_ _4\"></span>variabili <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>funzione <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>durata <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _4\"></span>condizioni<span class=\"_ _1\"></span> </span></span>del finanziam<span class=\"_ _1\"></span>ento. Il <span class=\"ff1b\">fair value</span> <span class=\"ff1a\">dei \u201cFi<span class=\"_ _1\"></span>nanziame<span class=\"_ _1\"></span>nti bancari conces<span class=\"_ _1\"></span>sioni\u201d ammonta<span class=\"_ _1\"></span> ad \u20ac 10,0 mili<span class=\"_ _1\"></span>oni.<span class=\"ff19\"> </span></span>Altri finanziamenti La posta in comment<span class=\"_ _4\"></span>o \u00e8 principalmente riferita: \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">per <span class=\"_ _10\"> </span>complessivi <span class=\"_ _10\"></span>\u20ac <span class=\"_ _10\"> </span>52,9 <span class=\"_ _10\"></span>milioni <span class=\"_ _10\"></span>ai <span class=\"_ _10\"> </span>prestiti <span class=\"_ _10\"> </span>Soci <span class=\"_ _11\"> </span>terzi <span class=\"_ _10\"></span>per <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span>finanziamento <span class=\"_ _10\"></span>di <span class=\"_ _10\"> </span>alcuni <span class=\"_ _10\"></span>progetti <span class=\"_ _10\"></span>realizzati <span class=\"_ _10\"></span>dal </span></span>Gruppo in <span class=\"ff1b\">partner<span class=\"_ _1\"></span>ship<span class=\"ff19\"> in Europa, Am<span class=\"_ _1\"></span>erica, Asia <span class=\"_ _1\"></span>e Oceania; </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">per <span class=\"_ _0\"></span>circa <span class=\"_ _0\"></span>\u20ac <span class=\"_ _0\"></span>28,7 milioni <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>verso <span class=\"_ _2\"></span><span class=\"ff1b\">Sureties Panel<span class=\"ff19\"> <span class=\"_ _0\"></span>(Liberty, <span class=\"_ _0\"></span>AIG, Z<span class=\"_ _0\"></span>urich) per <span class=\"_ _0\"></span>commesse e<span class=\"_ _0\"></span>seguite in <span class=\"_ _0\"></span>Nord </span></span></span></span>America da <span class=\"ff1b ls20\">ex</span> Astaldi. Al 31 dicembr<span class=\"_ _1\"></span>e 2022 l\u201911 % dell\u2019a<span class=\"_ _4\"></span>mm<span class=\"_ _0\"></span>ontar<span class=\"_ _1\"></span>e <span class=\"ff1b\">outstanding<span class=\"ff19\"> </span></span>degli \u201cAltri finanzi<span class=\"_ _4\"></span>amenti\u201d \u00e8 a tasso fisso.<span class=\"ff19\"> </span>Il <span class=\"ff1b\">fair value</span> <span class=\"ff1a\">degli <span class=\"_ _1\"></span>\u201cAltri finanzi<span class=\"_ _1\"></span>amenti\u201d ammonta a <span class=\"_ _4\"></span>\u20ac 137,4 milioni.<span class=\"ff19\"> </span></span>Scoperti bancari Gli scoperti <span class=\"_ _0\"></span>bancari ammontano a \u20ac <span class=\"_ _0\"></span>2,5 milioni <span class=\"_ _0\"></span><span class=\"ff19\">e<span class=\"_ _0\"></span> sono pr<span class=\"_ _0\"></span>incipalment<span class=\"_ _1\"></span>e riconducibili a <span class=\"_ _0\"></span>linee di <span class=\"_ _0\"></span>credito <span class=\"_ _0\"></span><span class=\"ff1b\">corporate</span> </span>e alla Controllata<span class=\"_ _1\"></span> Salini Nigeria <span class=\"_ _1\"></span>Ltd. Debiti verso Societ\u00e0 di <span class=\"ff1b\">fact<span class=\"_ _1\"></span>oring<span class=\"ff19\"> </span></span>I <span class=\"_ _4\"></span>\u201cDebiti <span class=\"_ _4\"></span>verso <span class=\"_ _4\"></span>Societ\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span><span class=\"ff1b\">factoring<span class=\"ff1a\">\u201d <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>relativi <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>line<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>credito <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>anticipo <span class=\"_ _4\"></span>contratti, <span class=\"_ _4\"></span><span class=\"ff1b\">reverse <span class=\"_ _4\"></span>factor<span class=\"ff19\"> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>cessione<span class=\"_ _1\"></span> </span></span></span></span>di crediti pro-sol<span class=\"_ _1\"></span>vendo relati<span class=\"_ _1\"></span>ve ad operazioni ef<span class=\"_ _1\"></span>fettuate pr<span class=\"_ _1\"></span>evalentement<span class=\"_ _1\"></span>e in ambito do<span class=\"_ _1\"></span>mestico e in Etiopia<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span> Analisi delle Scad<span class=\"_ _1\"></span>enze dei finanzia<span class=\"_ _1\"></span>menti bancari e altri finanziamenti Le <span class=\"_ _0\"></span>quote non <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>dei finanziamenti bancari <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>altri f<span class=\"_ _0\"></span>inanziamenti saranno rimborsate in <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>scadenze<span class=\"_ _1\"></span> contrattuali secon<span class=\"_ _1\"></span>do le seguenti fasc<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> temporali: Totale quota non<span class=\"fca sc0\"> </span>In scadenza tra 13 e<span class=\"fca sc0\"> </span>In scadenza tra 25 e<span class=\"fca sc0\"> </span>In scadenza oltre 60<span class=\"fca sc0\"> </span>corrente<span class=\"fca sc0\"> </span>24 mesi<span class=\"fca sc0\"> </span>60 mesi<span class=\"fca sc0\"> </span>mesi<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 230.321 124.497 105.824 - Finanziamenti bancari <span class=\"ff1b\">corporate</span> 7<span class=\"ls58\">.5<span class=\"ls1c\">85</span></span> 4.481 3.104 -<span class=\"fca sc0\"> </span>Finanziamenti bancari di costruzioni 10.407 904<span class=\"ls0\"> </span>2.987 6.516 Finanziamenti concessioni 21.645 -<span class=\"fca sc0\"> </span>21.645 -<span class=\"fca sc0\"> </span>Altri finanziamenti Totale 269.958 129.882 133.560 6.516 22. Pres<span class=\"_ _1\"></span>titi obblig<span class=\"_ _1\"></span>azionari<span class=\"ff19\"> </span>La tabel<span class=\"_ _1\"></span>la seguent<span class=\"_ _4\"></span>e espone il dett<span class=\"_ _1\"></span>aglio della<span class=\"_ _1\"></span> voce in esa<span class=\"_ _4\"></span>me:<span class=\"_ _0\"></span><span class=\"ff19\"> </span>]h<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>31 dicembre 2021 31 dicembre 2022 Denominazione obbligazione Scadenza Valore<span class=\"fca sc0\"> </span>Quota non<span class=\"fca sc0\"> </span>Quota<span class=\"fca sc0\"> </span>Valore<span class=\"fca sc0\"> </span>Quota non<span class=\"fca sc0\"> </span>Quota<span class=\"fca sc0\"> </span>nominale<span class=\"fca sc0\"> </span>corrente (al<span class=\"fca sc0\"> </span>corrente<span class=\"fca sc0\"> </span>nominale<span class=\"fca sc0\"> </span>corrente (al<span class=\"fca sc0\"> </span>corrente (al<span class=\"fca sc0\"> </span>netto degli<span class=\"fca sc0\"> </span>(interessi<span class=\"fca sc0\"> </span>netto degli<span class=\"fca sc0\"> </span>netto degli<span class=\"fca sc0\"> </span>oneri<span class=\"fca sc0\"> </span>maturati)<span class=\"fca sc0\"> </span>oneri<span class=\"fca sc0\"> </span>oneri<span class=\"fca sc0\"> </span>]h<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>accessori)<span class=\"fca sc0\"> </span>accessori)<span class=\"fca sc0\"> </span>accessori)<span class=\"fca sc0\"> </span>(valori in Euro/000)<span class=\"_ _1\"></span> Webuild 1.75% Call 26ot24 26.10.2024<span class=\"fca sc0\"> </span>500.000 497.823 1.582 500.000 498.594 1.582 Webuild 5.875% Call 15dc25 15.12.2025<span class=\"fca sc0\"> </span>750.000 745.222 1.932 750.000 746.313 1.932 Webuild 3.625% Call 28ge27 28.01.2027<span class=\"fca sc0\"> </span>250.000 244.807 8.367 250.000 245.740 8.367 Webuild Sdg Link 3,875% Call 28Lg26 28.07.2026<span class=\"fca sc0\"> </span>- - - 400.000 395.902 6.625 Totale 1.500.000 1.487.852 11.881 1.900.000 1.886.549 18.506 Si <span class=\"_ _2\"></span>evidenzia <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>prestiti <span class=\"_ _0\"></span>obbligazionari <span class=\"_ _0\"></span>sopra <span class=\"_ _0\"></span>riportati<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>quota<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>presso <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span><span class=\"ff23\">Irish <span class=\"_ _2\"></span>Stock <span class=\"_ _0\"></span>Exchange</span> <span class=\"_ _0\"></span>di <span class=\"_ _f\"></span>Dublino <span class=\"_ _0\"></span>e sono assis<span class=\"_ _4\"></span>titi <span class=\"_ _0\"></span>da clausole c<span class=\"_ _4\"></span>ontra<span class=\"_ _4\"></span>ttuali (cd. <span class=\"ff23\">covenant<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span><span class=\"ff1a\">) che all<span class=\"_ _1\"></span>a dat<span class=\"_ _1\"></span>a di bilancio risult<span class=\"_ _4\"></span>ano int<span class=\"_ _1\"></span>egr<span class=\"_ _1\"></span>alment<span class=\"_ _4\"></span>e rispetta<span class=\"_ _1\"></span>te.<span class=\"ff19\"> </span></span></span>Il <span class=\"ff23\">fai<span class=\"_ _1\"></span>r value<span class=\"ff1a\"> dei pr<span class=\"_ _1\"></span>estiti o<span class=\"_ _1\"></span>bblig<span class=\"_ _4\"></span>azionari alla da<span class=\"_ _1\"></span>ta di chiu<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>a del pr<span class=\"_ _1\"></span>esent<span class=\"_ _4\"></span>e esercizio ammon<span class=\"_ _4\"></span>ta a \u20ac 1.609,5 mil<span class=\"_ _1\"></span>ioni.<span class=\"ff19\"> </span></span></span>In <span class=\"_ _2\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>19 <span class=\"_ _2\"></span>gennaio <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _0\"></span>sta<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>chiuso <span class=\"_ _f\"></span>con <span class=\"_ _0\"></span>successo <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>colloc<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>nuovo <span class=\"_ _2\"></span><span class=\"ff23\">bond<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span><span class=\"ff23\">\u201csust<span class=\"_ _4\"></span>ainability <span class=\"_ _2\"></span>link<span class=\"_ _4\"></span>ed\u201d<span class=\"ff1a lsc\">, </span></span>riservat<span class=\"_ _4\"></span>o a inves<span class=\"_ _4\"></span>titori istituz<span class=\"_ _1\"></span>ionali, per un import<span class=\"_ _4\"></span>o nominale comple<span class=\"_ _1\"></span>ssivo di \u20ac 4<span class=\"_ _1\"></span>00 milioni. La dat<span class=\"_ _1\"></span>a di sca<span class=\"_ _1\"></span>denz<span class=\"_ _1\"></span>a di tali<span class=\"_ _1\"></span> obblig<span class=\"_ _1\"></span>azioni \u00e8 il 28 lugl<span class=\"_ _1\"></span>io 2026 e la r<span class=\"_ _1\"></span>elativ<span class=\"_ _4\"></span>a cedola annuale \u00e8 del 3,8<span class=\"_ _1\"></span>75%.<span class=\"ff19\"> </span>23. Passivit\u00e0 per <span class=\"ff1b\">leasing</span> Le passivit\u00e0 p<span class=\"_ _1\"></span>er <span class=\"ff1b\">leasing</span>, alla<span class=\"_ _1\"></span> data del 31 dic<span class=\"_ _1\"></span>embre 2022, sono c<span class=\"_ _4\"></span>om<span class=\"_ _0\"></span>poste come s<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>gue. (Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Quota non corrente passivit\u00e0 per <span class=\"ff1b\">leasing</span> 101.673<span class=\"fca sc0\"> </span>68.829<span class=\"fca sc0\"> </span>(32.844)<span class=\"fca sc0\"> </span>Quota corrente passivit\u00e0 per <span class=\"ff1b\">leasing</span> 68.808<span class=\"fca sc0\"> </span>71.721<span class=\"fca sc0\"> </span>2.913<span class=\"fca sc0\"> </span>Totale 170.481<span class=\"fca sc0\"> </span>140.550<span class=\"fca sc0\"> </span>(29.931)<span class=\"fca sc0\"> </span>Il valore attual<span class=\"_ _1\"></span>e dei pagamenti<span class=\"_ _1\"></span> minimi dovuti p<span class=\"_ _1\"></span>er i contratti<span class=\"_ _1\"></span> di <span class=\"ff1b\">leasing</span> \u00e8 di seguito ra<span class=\"_ _1\"></span>ppresentato. (Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Passivit\u00e0 complessiva per canoni di <span class=\"ff1b\">leasi<span class=\"_ _0\"></span>ng</span> finanziari - <span class=\"ff1b\">Minimum lease payments</span>: Dovuti entro l'anno 72.996<span class=\"fca sc0\"> </span>75.612<span class=\"fca sc0\"> </span>Dovuti oltre l'anno ed entro 5 anni 105.065<span class=\"fca sc0\"> </span>71.300<span class=\"fca sc0\"> </span>Dovuti oltre 5 anni 724<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>3.684<span class=\"fca sc0\"> </span>Totale 178.785<span class=\"fca sc0\"> </span>150.596<span class=\"fca sc0\"> </span>Oneri finanziari futuri sui <span class=\"ff1b\">leasing</span> finanziari (8.304)<span class=\"fca sc0\"> </span>(10.046)<span class=\"fca sc0\"> </span>Valore attuale della passivit\u00e0 (<span class=\"ff1b\">Net present value<span class=\"_ _0\"></span></span>) 170.481<span class=\"fca sc0\"> </span>140.550<span class=\"fca sc0\"> </span>Il valore attuale dei canoni di <span class=\"ff1b\">l<span class=\"_ _0\"></span>easing</span> finanziari (<span class=\"ff1b\">net present value</span>) \u00e8 cos\u00ec suddiviso Dovuti entro l'anno 68.808<span class=\"fca sc0\"> </span>71.721<span class=\"fca sc0\"> </span>Dovuti oltre l'anno ed entro 5 anni 101.050<span class=\"fca sc0\"> </span>65.519<span class=\"fca sc0\"> </span>Dovuti oltre 5 anni 623<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>3.310<span class=\"fca sc0\"> </span>Totale 170.481<span class=\"fca sc0\"> </span>140.550<span class=\"fca sc0\"> </span>24. Analisi della Posizione finanziaria netta  24.1 Posizione finanzi<span class=\"_ _1\"></span>aria netta del <span class=\"_ _1\"></span>Gruppo Webuild 31<span class=\"fca sc0\"> </span>31<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Variazione<span class=\"fca sc0\"> </span>dicembre<span class=\"fca sc0\"> </span>dicembre<span class=\"fca sc0\"> </span>Note (*) 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Attivit\u00e0 finanziarie non Correnti 10<span class=\"ls0\"> </span>418.511<span class=\"fca sc0\"> </span>518.439<span class=\"fca sc0\"> </span>99.928<span class=\"fca sc0\"> </span>Attivit\u00e0 finanziarie Correnti 15<span class=\"ls0\"> </span>313.241<span class=\"fca sc0\"> </span>439.355<span class=\"fca sc0\"> </span>126.114<span class=\"fca sc0\"> </span>Disponibilit\u00e0 liquide 18<span class=\"ls0\"> </span>2.370.032<span class=\"fca sc0\"> </span>1.921.177<span class=\"fca sc0\"> </span>(448.855)<span class=\"fca sc0\"> </span>Totale disponibilit\u00e0 ed altre attivit\u00e0 finanziarie 3.101.784<span class=\"fca sc0\"> </span>2.878.971<span class=\"fca sc0\"> </span>(222.813)<span class=\"fca sc0\"> </span>Finanziamenti bancari e altri finanziamenti 21<span class=\"ls0\"> </span>(317.265)<span class=\"fca sc0\"> </span>(276.267)<span class=\"fca sc0\"> </span>40.998<span class=\"fca sc0\"> </span>Prestiti obbligazionari 22<span class=\"ls0\"> </span>(1.487.852)<span class=\"fca sc0\"> </span>(1.886.549)<span class=\"fca sc0\"> </span>(398.697)<span class=\"fca sc0\"> </span>Passivit\u00e0 per <span class=\"ff1b\">leasing</span> 23<span class=\"ls0\"> </span>(101.673)<span class=\"fca sc0\"> </span>(68.829)<span class=\"fca sc0\"> </span>32.844<span class=\"fca sc0\"> </span>Totale indebitamento a medio lungo termine (1.906.790)<span class=\"fca sc0\"> </span>(2.231.645)<span class=\"fca sc0\"> </span>(324.855)<span class=\"fca sc0\"> </span>Scoperti bancari e quota corrente di finanziamenti 21<span class=\"ls0\"> </span>(667.066)<span class=\"fca sc0\"> </span>(297.419)<span class=\"fca sc0\"> </span>369.647<span class=\"fca sc0\"> </span>Quota corrente di prestiti obbligazionari 22<span class=\"ls0\"> </span>(11.881)<span class=\"fca sc0\"> </span>(18.506)<span class=\"fca sc0\"> </span>(6.625)<span class=\"fca sc0\"> </span>Quota corrente passivit\u00e0 per <span class=\"ff1b\">leasing</span> 23<span class=\"ls0\"> </span>(68.808)<span class=\"fca sc0\"> </span>(71.721)<span class=\"fca sc0\"> </span>(2.913)<span class=\"fca sc0\"> </span>Totale indebitamento a breve termine (747.755)<span class=\"fca sc0\"> </span>(387.646)<span class=\"fca sc0\"> </span>360.109<span class=\"fca sc0\"> </span>Derivati attivi 10<span class=\"ls0\">-</span>15<span class=\"ls0\"> </span>3.684<span class=\"fca sc0\"> </span>2.276<span class=\"fca sc0\"> </span>(1.408)<span class=\"fca sc0\"> </span>PF detenuta presso SPV e Societ\u00e0 di Progetto non consolidate (**) 15.754<span class=\"fca sc0\"> </span>3.229<span class=\"fca sc0\"> </span>(12.525)<span class=\"fca sc0\"> </span>Totale altre attivit\u00e0 (passivit\u00e0) finanziarie 19.438<span class=\"fca sc0\"> </span>5.505<span class=\"fca sc0\"> </span>(13.933)<span class=\"fca sc0\"> </span>Totale posizione finanziaria netta - Attivi<span class=\"_ _0\"></span>t\u00e0 continuative 466.677<span class=\"fca sc0\"> </span>265.185<span class=\"fca sc0\"> </span>(201.492)<span class=\"fca sc0\"> </span>Posizione finanziaria netta attivit\u00e0 destinate alla vend<span class=\"_ _1\"></span>ita 19<span class=\"ls0\"> </span>23.687<span class=\"fca sc0\"> </span>2.097<span class=\"fca sc0\"> </span>(21.590)<span class=\"fca sc0\"> </span>Posizione finanziaria netta comprendente le atti<span class=\"_ _0\"></span>vit\u00e0 non correnti destinate alla vendita 490.364<span class=\"fca sc0\"> </span>267.282<span class=\"fca sc0\"> </span>(223.082)<span class=\"fca sc0\"> </span>(*) Le note rinviano <span class=\"_ _1\"></span>ai paragraf<span class=\"_ _1\"></span>i delle note espli<span class=\"_ _1\"></span>cative al presente b<span class=\"_ _1\"></span>ilancio consol<span class=\"_ _1\"></span>idato dove le rispett<span class=\"_ _4\"></span>iv<span class=\"_ _0\"></span>e voci son<span class=\"_ _1\"></span>o analiz<span class=\"_ _0\"></span>zate in dettag<span class=\"_ _1\"></span>lio (**) T<span class=\"_ _1\"></span>ale voce <span class=\"_ _4\"></span>accoglie la <span class=\"_ _4\"></span>posizione creditori<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>/(debitoria)<span class=\"_ _1\"></span>netta de<span class=\"_ _1\"></span>l Gr<span class=\"_ _1\"></span>uppo n<span class=\"_ _1\"></span>ei confro<span class=\"_ _1\"></span>nti di<span class=\"_ _1\"></span> Consorz<span class=\"_ _1\"></span>i e <span class=\"_ _4\"></span>Societ\u00e0 Cons<span class=\"_ _1\"></span>ortili (\"SPV<span class=\"_ _1\"></span>\") funzi<span class=\"_ _4\"></span>onan<span class=\"_ _0\"></span>ti a <span class=\"_ _1\"></span>ribaltament<span class=\"_ _1\"></span>o<span class=\"fca sc0\"> </span>costi e non <span class=\"_ _1\"></span>inclusi nel<span class=\"_ _1\"></span>l'area di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>onsolidament<span class=\"_ _4\"></span>o del Gruppo. <span class=\"_ _1\"></span>La posizione <span class=\"_ _1\"></span>creditoria/(debitori<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>) netta <span class=\"_ _4\"></span>\u00e8 inclusa i<span class=\"_ _0\"></span>n tale <span class=\"_ _4\"></span>voc<span class=\"_ _0\"></span>e nella <span class=\"_ _1\"></span>misura <span class=\"_ _1\"></span>corrispondente <span class=\"_ _1\"></span>alla<span class=\"fca sc0\"> </span>effettiva <span class=\"_ _1\"></span>disponibilit\u00e0 <span class=\"_ _4\"></span>liquidit\u00e0/(indebitament<span class=\"_ _1\"></span>o fina<span class=\"_ _1\"></span>nziario)  <span class=\"_ _4\"></span>risultante i<span class=\"_ _1\"></span>n capo <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>lla SPV<span class=\"_ _4\"></span> e di <span class=\"_ _1\"></span>spettanza <span class=\"_ _4\"></span>del Gruppo. <span class=\"_ _4\"></span>Nei prospetti di <span class=\"_ _1\"></span>bilancio <span class=\"_ _1\"></span>i cre<span class=\"_ _1\"></span>diti e <span class=\"_ _4\"></span>i debiti<span class=\"fca sc0\"> </span>che compongono il s<span class=\"_ _1\"></span>aldo di tale <span class=\"_ _1\"></span>voce sono ricompresi r<span class=\"_ _1\"></span>ispettivamente tra <span class=\"_ _4\"></span>i crediti commerciali e i debi<span class=\"_ _4\"></span>ti commerciali Per maggiori dettagli in merito alle <span class=\"_ _0\"></span>variazioni intercorse nel periodo oggetto di <span class=\"_ _0\"></span>commento si rimanda a quanto descritto nella R<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>lazione sulla gestion<span class=\"_ _1\"></span>e. 24.2 Indebitamento finanzi<span class=\"_ _4\"></span>ario determinato ai sensi d<span class=\"_ _1\"></span>egli orientamenti ESM<span class=\"_ _1\"></span>A del 4 marzo 2<span class=\"_ _1\"></span>021 di cui verso parti<span class=\"fca sc0\"> </span>di cui verso<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembrecorrelate<span class=\"fca sc0\"> </span>parti correlate<span class=\"fca sc0\"> </span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Note (*) 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(Valori in Euro/00<span class=\"_ _1\"></span>0) A Disponibilit\u00e0 liquide 18<span class=\"ls0\"> </span>2.370.032<span class=\"fca sc0\"> </span>1.921.177<span class=\"fca sc0\"> </span>B Mezzi equivalenti a disponibilit\u00e0 liquide -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>C Altre attivit\u00e0 finanziarie correnti 10<span class=\"ls0\"> </span>6.106<span class=\"fca sc0\"> </span>69.130 15.687<span class=\"fca sc0\"> </span>72.437<span class=\"fca sc0\"> </span>D Liquidit\u00e0 (A+B+C) 2.376.138<span class=\"fca sc0\"> </span>1.936.864<span class=\"fca sc0\"> </span>Debito finanziario corrente (inclusi gli strumenti di debito, ma esclusa la parte corrente di debito E finanziario non corrente) 21<span class=\"ls0\"> </span>41.998<span class=\"fca sc0\"> </span>7.633<span class=\"fca sc0\"> </span>29.585<span class=\"fca sc0\"> </span>13.390<span class=\"fca sc0\"> </span>F Parte corrente del debito finanziario non corrente 21<span class=\"ls0\"> </span>705.757<span class=\"fca sc0\"> </span>358.061<span class=\"fca sc0\"> </span>G Indebitamento finanziario corrente (E+F)<span class=\"_ _0\"></span> 747.755<span class=\"fca sc0\"> </span>387.646<span class=\"fca sc0\"> </span>H Indebitamento finanziario corrente netto (G-<span class=\"ls7a\">D)</span> (1.628.383)<span class=\"fca sc0\"> </span>(1.549.218)<span class=\"fca sc0\"> </span>Debito finanziario non corrente (esclusi la parte I corrente e gli strumenti di debito) 21<span class=\"ls0\"> </span>1.906.790<span class=\"fca sc0\"> </span>6.515<span class=\"fca sc0\"> </span>2.231.645<span class=\"fca sc0\"> </span>6.309 J Strumenti di debito -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>K Debiti commerciali e altri debiti non correnti 27.861<span class=\"fca sc0\"> </span>8.500<span class=\"fca sc0\"> </span>L Indebitamento finanziario non corrente (I+J+K) 1.934.651<span class=\"fca sc0\"> </span>2.240.145<span class=\"fca sc0\"> </span>M Totale indebitamento finanziario (H+L) 306.268<span class=\"fca sc0\"> </span>690.927<span class=\"fca sc0\"> </span>(*) Le note rinviano <span class=\"_ _1\"></span>ai paragraf<span class=\"_ _1\"></span>i delle note esplicative <span class=\"_ _1\"></span>al bilancio consoli<span class=\"_ _1\"></span>dato del Gruppo W<span class=\"_ _1\"></span>ebuild dove <span class=\"_ _1\"></span>le rispettive voci sono <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>nalizzate in <span class=\"_ _1\"></span>dettaglio Di <span class=\"_\"> </span>seg<span class=\"_ _1\"></span>uito <span class=\"_\"> </span>\u00e8 <span class=\"_ _b\"> </span>riportata <span class=\"_ _b\"> </span>una <span class=\"_\"> </span>riconcili<span class=\"_ _1\"></span>azione <span class=\"_\"> </span>tra <span class=\"_ _b\"> </span>il <span class=\"_\"> </span>val<span class=\"_ _1\"></span>ore <span class=\"_\"> </span>d<span class=\"_ _1\"></span>ella <span class=\"_ _b\"> </span>Po<span class=\"_ _0\"></span>sizione <span class=\"_ _b\"> </span>Finanziaria <span class=\"_ _b\"> </span>Netta <span class=\"_\"> </span>e <span class=\"_\"> </span>l<span class=\"_ _1\"></span>\u2019indebitament<span class=\"_ _4\"></span>o Finanziario det<span class=\"_ _1\"></span>erminato ai s<span class=\"_ _1\"></span>ensi degli orientam<span class=\"_ _1\"></span>enti ESMA del <span class=\"_ _1\"></span>4 marzo 2021.<span class=\"fs1 fc3 sc2\"> </span>31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Differenza 796.632<span class=\"fca sc0\"> </span>958.209<span class=\"fca sc0\"> </span>Dovuta a: Attivit\u00e0 finanziarie non correnti 418.511<span class=\"fca sc0\"> </span>518.439<span class=\"fca sc0\"> </span>Crediti finanziari correnti con scadenza superiore ai 90 giorni (*) 307.135<span class=\"fca sc0\"> </span>423.668<span class=\"fca sc0\"> </span>Derivati 3.684<span class=\"fca sc0\"> </span>2.276<span class=\"fca sc0\"> </span>PF detenuta presso Societ\u00e0 di Progetto non consolidate 15.754<span class=\"fca sc0\"> </span>3.229<span class=\"fca sc0\"> </span>Posizione finanziaria netta attivit\u00e0 destinate alla vend<span class=\"_ _1\"></span>ita 23.687<span class=\"fca sc0\"> </span>2.097<span class=\"fca sc0\"> </span>Debiti commerciali non correnti 27.861<span class=\"fca sc0\"> </span>8.500<span class=\"fca sc0\"> </span>Totale differenze 796.632<span class=\"fca sc0\"> </span>958.209<span class=\"fca sc0\"> </span>(*) l\u2019esclusione dei <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>rediti finanz<span class=\"_ _1\"></span>iari correnti con s<span class=\"_ _1\"></span>cadenza superiore <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>i 90 giorni \u00e8 b<span class=\"_ _1\"></span>asata sugli orient<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>menti profession<span class=\"_ _1\"></span>al<span class=\"ff19\">i prevalenti </span>25. Riconciliazione tra le variazioni dell<span class=\"_ _0\"></span>e attivit\u00e0 e passivit\u00e0 finanziarie e i flussi di cassa delle attivit\u00e0 di finanziamento In <span class=\"_ _0\"></span>conformit\u00e0 alle <span class=\"_ _0\"></span>disposizioni dal <span class=\"_ _0\"></span>paragrafo 44 <span class=\"_ _2\"></span>dello IAS <span class=\"_ _0\"></span>7\u201cRendiconto finanziario\u201d s<span class=\"_ _0\"></span>ono di <span class=\"_ _0\"></span>seguito <span class=\"_ _0\"></span>illustrate le variazioni di nat<span class=\"_ _1\"></span>ura moneta<span class=\"_ _1\"></span>ria e non monetaria <span class=\"_ _1\"></span>delle atti<span class=\"_ _1\"></span>vit\u00e0 e passivit\u00e0<span class=\"_ _1\"></span> derivanti da<span class=\"_ _1\"></span> attivit\u00e0 di finanzia<span class=\"_ _1\"></span>mento.<span class=\"fc3 sc2\"> </span>Finanziamenti<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Prestiti<span class=\"fca sc0\"> </span>Passivit\u00e0 per<span class=\"fca sc0\"> </span>Patrimonio<span class=\"fca sc0\"> </span>bancari e altri<span class=\"fca sc0\"> </span>finanziarie<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>obbligazionari<span class=\"fca sc0\"> </span>leasing<span class=\"fca sc0\"> </span>netto<span class=\"fca sc0\"> </span>finanziamenti<span class=\"fca sc0\"> </span>inclusi i derivati<span class=\"fca sc0\"> </span>Valori in Euro/000 A) Saldo al 1\u00b0 gennaio 2022 984.331<span class=\"fca sc0\"> </span>1.499.733<span class=\"fca sc0\"> </span>170.481<span class=\"fca sc0\"> </span>(735.436)<span class=\"fca sc0\"> </span>1.859.599<span class=\"fca sc0\"> </span>3.778.708<span class=\"fca sc0\"> </span>Variazioni derivanti dai flussi finanziari da attivit\u00e0 di finanziamento Dividendi distribuiti  -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(61.860)<span class=\"fca sc0\"> </span>(61.860)<span class=\"fca sc0\"> </span>Versamenti soci di minoranza in societ\u00e0 controllate -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>47.339<span class=\"fca sc0\"> </span>47.339<span class=\"fca sc0\"> </span>(Acquisto) vendita azioni proprie -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(24.572)<span class=\"fca sc0\"> </span>(24.572)<span class=\"fca sc0\"> </span>Accensione finanziamenti bancari e altri finanziamenti  1.722.058<span class=\"fca sc0\"> </span>395.119<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.117.1<span class=\"ls1c\">77</span><span class=\"fca sc0\"> </span>Rimborso di finanziamenti bancari e altri finanziamenti (2.108.932)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(2.108.932)<span class=\"fca sc0\"> </span>Rimborso di passivit\u00e0 per <span class=\"ff1b\">leasing</span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(85.633)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(85.633)<span class=\"fca sc0\"> </span>Variazione altre attivit\u00e0/passivit\u00e0 finanziarie (1.1<span class=\"ls1c\">71</span>)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(126.113)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(127.2<span class=\"ls1c\">84</span>)<span class=\"fca sc0\"> </span>B) Totale Liquidit\u00e0 generata (assorbita) da attivit\u00e0 di finanziamento (388.045)<span class=\"fca sc0\"> </span>395.119<span class=\"fca sc0\"> </span>(85.633)<span class=\"fca sc0\"> </span>(126.113)<span class=\"fca sc0\"> </span>(39.093)<span class=\"fca sc0\"> </span>(243.765)<span class=\"fca sc0\"> </span>Variazioni delle passivit\u00e0 e attivit\u00e0 finanziarie senza impatti sui flussi di cassa<span class=\"ff18 fs0\"> </span>da attivit\u00e0 di finanziamento Variazioni Area di consolidamento (9)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>73<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>64<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Delta Cambi 2.899<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.013<span class=\"fca sc0\"> </span>1.286<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>8.198<span class=\"fca sc0\"> </span>Altre variazioni (14.<span class=\"ls1c\">69</span>8)<span class=\"fca sc0\"> </span>10.20<span class=\"ls0\">3<span class=\"fca sc0\"> </span></span>51.689<span class=\"fca sc0\"> </span>(99.881)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(52.687)<span class=\"fca sc0\"> </span>C) Totale Variazioni senza impatti sui flussi di cassa da attivit\u00e0 di finanziamento (11.<span class=\"ls1c\">80</span>8)<span class=\"fca sc0\"> </span>10.20<span class=\"ls0\">3<span class=\"fca sc0\"> </span></span>55.702<span class=\"fca sc0\"> </span>(98.522)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(44.425)<span class=\"fca sc0\"> </span>Altri movimenti Altre variazioni del Patrimonio Netto -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>114.568<span class=\"fca sc0\"> </span>114.568<span class=\"fca sc0\"> </span>Variazione dei Conti correnti passivi (10.792)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(10.792)<span class=\"fca sc0\"> </span>D) Totale altri movimenti (10.792)<span class=\"fca sc0\"> </span>- - - 114.568 103.776<span class=\"fca sc0\"> </span>E) Saldo al 31 dicembre 2022 (A+B+C+D) 573.<span class=\"ls1c\">68</span>6<span class=\"fca sc0\"> </span>1.905.<span class=\"ls1c\">05</span>5<span class=\"fca sc0\"> </span>140.550<span class=\"fca sc0\"> </span>(960.071)<span class=\"fca sc0\"> </span>1.935.<span class=\"ls1c\">07</span>4<span class=\"fca sc0\"> </span>3.594.<span class=\"ls1c\">29</span>4<span class=\"fca sc0\"> </span>26. T<span class=\"_ _3\"></span>ratt<span class=\"_ _4\"></span>amento di fine r<span class=\"_ _1\"></span>apporto e benefici ai dipenden<span class=\"_ _1\"></span>ti<span class=\"ff19\"> </span>I <span class=\"_ _10\"></span>benefici <span class=\"_ _a\"></span>ai <span class=\"_ _10\"></span>dipendenti<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>si <span class=\"_ _a\"></span>riferiscon<span class=\"_ _4\"></span>o <span class=\"_ _11\"> </span>per <span class=\"_ _10\"></span>buona <span class=\"_ _a\"></span>parte<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>tr<span class=\"_ _1\"></span>att<span class=\"_ _1\"></span>ament<span class=\"_ _4\"></span>o <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>fine <span class=\"_ _10\"></span>rapport<span class=\"_ _4\"></span>o <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>lavor<span class=\"_ _4\"></span>o <span class=\"_ _10\"></span>subordi<span class=\"_ _4\"></span>nato disciplinat<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>dall\u2019<span class=\"_ _3\"></span>art. <span class=\"_ _2\"></span>2120 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Codice <span class=\"_ _f\"></span>Civile <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>alle <span class=\"_ _f\"></span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>rela<span class=\"_ _1\"></span>tiva <span class=\"_ _0\"></span>al <span class=\"_ _f\"></span>piano <span class=\"_ _2\"></span>a <span class=\"_ _f\"></span>benefici <span class=\"_ _2\"></span>definiti <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>Lane destina<span class=\"_ _4\"></span>to ai dipenden<span class=\"_ _1\"></span>ti a tempo <span class=\"_ _1\"></span>pieno.<span class=\"ff19\"> </span>T<span class=\"_ _5\"></span>.F<span class=\"_ _5\"></span>.R. disciplinat<span class=\"_ _4\"></span>o dall\u2019<span class=\"_ _3\"></span>art. 2120 del Codice Civile<span class=\"ff19\"> </span>Car<span class=\"_ _1\"></span>atteri<span class=\"_ _1\"></span>stiche del piano<span class=\"ff19\"> </span>Al 31 dicembre 2006, il fo<span class=\"_ _4\"></span>ndo <span class=\"_ _0\"></span>tra<span class=\"_ _4\"></span>ttament<span class=\"_ _1\"></span>o di fine rapp<span class=\"_ _1\"></span>orto (TFR) delle Societ\u00e0 ital<span class=\"_ _1\"></span>iane er<span class=\"_ _1\"></span>a considera<span class=\"_ _4\"></span>to un piano a <span class=\"_ _f\"></span>benefici<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>definiti. <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>a <span class=\"_ _f\"></span>discip<span class=\"_ _1\"></span>lina <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>tal<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>f<span class=\"_ _1\"></span>ondo <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _f\"></span>sta<span class=\"_ _4\"></span>ta <span class=\"_ _2\"></span>modificat<span class=\"_ _4\"></span>a <span class=\"_ _f\"></span>dalla <span class=\"_ _f\"></span>Legge <span class=\"_ _2\"></span>27 <span class=\"_ _f\"></span>dicembre<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>2006 <span class=\"_ _2\"></span>n\u00b0 <span class=\"_ _f\"></span>296 <span class=\"_ _f\"></span>(\u201cLegge<span class=\"_ _1\"></span> Finanziaria <span class=\"_ _4\"></span>2007\u201d) <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>successivi <span class=\"_ _4\"></span>Decreti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Regolamen<span class=\"_ _4\"></span>ti e<span class=\"_ _4\"></span>manati <span class=\"_ _4\"></span>nei pri<span class=\"_ _4\"></span>mi me<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>del <span class=\"_ _4\"></span>2007. <span class=\"_ _4\"></span>Alla luce<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>di t<span class=\"_ _4\"></span>ali <span class=\"_ _4\"></span>modifiche, e <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>particolare<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>rife<span class=\"_ _4\"></span>rimento <span class=\"_ _3\"></span>alle <span class=\"_ _4\"></span>Societ\u00e0 <span class=\"_ _3\"></span>con <span class=\"_ _4\"></span>almeno <span class=\"_ _4\"></span>50 <span class=\"_ _4\"></span>dipendenti, <span class=\"_ _3\"></span>tale <span class=\"_ _4\"></span>istitut<span class=\"_ _4\"></span>o \u00e8<span class=\"_ _4\"></span> <span class=\"_ _1\"></span>ora <span class=\"_ _3\"></span>da <span class=\"_ _1\"></span>conside<span class=\"_ _1\"></span>rar<span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>piano a <span class=\"_ _11\"> </span>benefici <span class=\"_ _11\"> </span>definiti <span class=\"_ _b\"> </span>esclusiv<span class=\"_ _4\"></span>ament<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>per <span class=\"_ _b\"> </span>le <span class=\"_ _b\"> </span>quote <span class=\"_ _11\"> </span>mat<span class=\"_ _1\"></span>ura<span class=\"_ _1\"></span>te <span class=\"_ _11\"> </span>ant<span class=\"_ _1\"></span>eriorment<span class=\"_ _4\"></span>e <span class=\"_ _b\"> </span>al <span class=\"_ _b\"> </span>1\u00b0 <span class=\"_ _11\"> </span>gennaio <span class=\"_ _11\"> </span>2007 <span class=\"_ _b\"> </span>(e <span class=\"_ _11\"> </span>non <span class=\"_ _b\"> </span>anco<span class=\"_ _4\"></span>ra liquida<span class=\"_ _1\"></span>te <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>bilancio), <span class=\"_ _4\"></span>mentr<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>successivamen<span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>a t<span class=\"_ _4\"></span>ale <span class=\"_ _1\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>esso \u00e8 <span class=\"_ _4\"></span>assimilabi<span class=\"_ _4\"></span>le a <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>piano a <span class=\"_ _4\"></span>con<span class=\"_ _1\"></span>tribuzion<span class=\"_ _1\"></span>e definit<span class=\"_ _1\"></span>a.<span class=\"ff19\"> </span>La <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _4\"></span>rife<span class=\"_ _1\"></span>rita <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>tratt<span class=\"_ _4\"></span>amento <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>fine <span class=\"_ _4\"></span>rapporto<span class=\"_ _4\"></span>, <span class=\"_ _1\"></span>iscritt<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>nella <span class=\"_ _1\"></span>situazione <span class=\"_ _4\"></span>patrimonia<span class=\"_ _1\"></span>le <span class=\"_ _4\"></span>e fi<span class=\"_ _1\"></span>nanziaria <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>G<span class=\"_ _0\"></span>ruppo<span class=\"_ _1\"></span>, al <span class=\"_\"> </span>nett<span class=\"_ _4\"></span>o <span class=\"_\"> </span>delle <span class=\"_\"> </span>eve<span class=\"_ _1\"></span>ntuali <span class=\"_ _9\"> </span>an<span class=\"_ _1\"></span>ticipazioni <span class=\"_\"> </span>c<span class=\"_ _4\"></span>orrisposte, <span class=\"_ _b\"> </span>riflette <span class=\"_ _9\"> </span>di <span class=\"_\"> </span>c<span class=\"_ _4\"></span>ons<span class=\"_ _0\"></span>eguenz<span class=\"_ _4\"></span>a, <span class=\"_\"> </span>(i) <span class=\"_\"> </span>per <span class=\"_\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_\"> </span>Societ<span class=\"_ _4\"></span>\u00e0 <span class=\"_\"> </span>con <span class=\"_\"> </span>pi\u00f9 <span class=\"_ _b\"> </span>di <span class=\"_\"> </span>50 dipendenti<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>l\u2019<span class=\"_ _3\"></span>obbliga<span class=\"_ _1\"></span>zione <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>sidua <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>capo <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>rel<span class=\"_ _1\"></span>ativ<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>all\u2019indennit<span class=\"_ _4\"></span>\u00e0 <span class=\"_ _f\"></span>riconosciut<span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>dipendenti <span class=\"_ _2\"></span>fino <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 dicembr<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>2006 <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>verr\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>liquidat<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>momento dell\u2019uscit<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>dipendent<span class=\"_ _4\"></span>e, <span class=\"_ _2\"></span>(ii) <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>Societ\u00e0<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>l\u2019<span class=\"_ _3\"></span>ammont<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span> progr<span class=\"_ _4\"></span>essivo dei ben<span class=\"_ _4\"></span>efici dovuti ai<span class=\"_ _4\"></span> d<span class=\"_ _0\"></span>ipenden<span class=\"_ _1\"></span>ti, acca<span class=\"_ _1\"></span>ntona<span class=\"_ _4\"></span>to nel cor<span class=\"_ _4\"></span>so della vi<span class=\"_ _1\"></span>ta la<span class=\"_ _4\"></span>vora<span class=\"_ _4\"></span>tiva degli s<span class=\"_ _4\"></span>tessi, rile<span class=\"_ _1\"></span>va<span class=\"_ _4\"></span>to per compet<span class=\"_ _1\"></span>enz<span class=\"_ _4\"></span>a coeren<span class=\"_ _4\"></span>temente<span class=\"_ _1\"></span> alle pr<span class=\"_ _4\"></span>estazi<span class=\"_ _1\"></span>oni di lavor<span class=\"_ _4\"></span>o necessarie pe<span class=\"_ _1\"></span>r l\u2019<span class=\"_ _3\"></span>ottenimen<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>o dei benefi<span class=\"_ _1\"></span>ci.<span class=\"ff19\"> </span>Principali assu<span class=\"_ _1\"></span>nzioni utilizz<span class=\"_ _4\"></span>ate<span class=\"ff19\"> </span>Di <span class=\"_ _a\"></span>seguito <span class=\"_ _f\"></span>si <span class=\"_ _a\"></span>riepilogano<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>principali <span class=\"_ _f\"></span>assunzioni <span class=\"_ _f\"></span>utilizza<span class=\"_ _1\"></span>te <span class=\"_ _f\"></span>ai <span class=\"_ _a\"></span>fini <span class=\"_ _10\"></span>della<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>stima <span class=\"_ _a\"></span>attua<span class=\"_ _4\"></span>riale <span class=\"_ _a\"></span>del <span class=\"_ _10\"></span>tr<span class=\"_ _4\"></span>attament<span class=\"_ _4\"></span>o <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>fine ra<span class=\"_ _1\"></span>pporto al 3<span class=\"_ _1\"></span>1 dicembr<span class=\"_ _4\"></span>e 2022:<span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">tasso di<span class=\"_ _1\"></span> ro<span class=\"_ _1\"></span>tazione de<span class=\"_ _1\"></span>l per<span class=\"_ _4\"></span>sonale del 7,25%;<span class=\"ff19\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">tasso di<span class=\"_ _1\"></span> anticipazi<span class=\"_ _1\"></span>one del 3%;<span class=\"ff19\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">tasso d\u2019in<span class=\"_ _1\"></span>flazione pari al<span class=\"_ _1\"></span> 2,3<span class=\"ls78\">%.</span><span class=\"ff19\"> </span></span></span>In rela<span class=\"_ _1\"></span>zione al tasso di a<span class=\"_ _1\"></span>ttualizz<span class=\"_ _4\"></span>azione, si precisa che<span class=\"_ _1\"></span> \u00e8 sta<span class=\"_ _4\"></span>to preso come<span class=\"_ _1\"></span> riferime<span class=\"_ _1\"></span>nt<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span>l\u2019indice per Euroc<span class=\"_ _4\"></span>omposite<span class=\"_ _1\"></span> AA con dur<span class=\"_ _4\"></span>ata media<span class=\"_ _1\"></span> finanzia<span class=\"_ _1\"></span>ria coer<span class=\"_ _4\"></span>ente c<span class=\"_ _1\"></span>on quella del f<span class=\"_ _4\"></span>ondo oggetto di valut<span class=\"_ _4\"></span>azione.<span class=\"ff19\"> </span>Altri piani a benefici<span class=\"_ _1\"></span> definiti <span class=\"sc0\"> </span>La <span class=\"_ _a\"></span>voce <span class=\"_ _10\"></span>in <span class=\"_ _a\"></span>commento <span class=\"_ _f\"></span>al <span class=\"_ _a\"></span>31 <span class=\"_ _10\"></span>dicembre <span class=\"_ _f\"></span>2022 <span class=\"_ _a\"></span>include <span class=\"_ _a\"></span>prevalentemente <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>passivit\u00e0 <span class=\"_ _f\"></span>re<span class=\"_ _0\"></span>lativa <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>piano <span class=\"_ _a\"></span>a <span class=\"_ _10\"></span>bene<span class=\"_ _1\"></span>fici definiti del Gruppo Lan<span class=\"_ _1\"></span>e destinato ai dipendenti a tempo pieno.<span class=\"_ _1\"></span> Tale passivit\u00e0 viene determinata<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>prenden<span class=\"_ _0\"></span>do in considerazione <span class=\"_ _b\"> </span>gli <span class=\"_\"> </span>anni <span class=\"_ _b\"> </span>di <span class=\"_\"> </span>servizi<span class=\"_ _1\"></span>o <span class=\"_\"> </span>e <span class=\"_ _b\"> </span>la <span class=\"_\"> </span>retrib<span class=\"_ _1\"></span>uzione <span class=\"_ _b\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_\"> </span>dip<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ndenti <span class=\"_ _b\"> </span>ed <span class=\"_\"> </span>\u00e8 <span class=\"_\"> </span>a<span class=\"_ _1\"></span>ssoggettata<span class=\"_ _1\"></span> <span class=\"_\"> </span>a<span class=\"_ _1\"></span>d <span class=\"_\"> </span>una <span class=\"_ _b\"> </span>valutazione attuariale. <span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>segnala, inoltr<span class=\"_ _1\"></span>e, che <span class=\"_ _4\"></span>il Gru<span class=\"_ _1\"></span>ppo <span class=\"_ _1\"></span>Lane <span class=\"_ _1\"></span>fornisce <span class=\"_ _4\"></span>alcune p<span class=\"_ _1\"></span>restazioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>assistenza <span class=\"_ _4\"></span>sanitaria <span class=\"_ _4\"></span>ai dipenden<span class=\"_ _1\"></span>ti in pensione as<span class=\"_ _1\"></span>sunti entro il 31 dice<span class=\"_ _4\"></span>mb<span class=\"_ _0\"></span>re 1992 <span class=\"_ _1\"></span>e con almeno 20 anni di <span class=\"_ _1\"></span>servizio. Composizione e movim<span class=\"_ _1\"></span>entazione dei Fondi <span class=\"_ _1\"></span>per benefici<span class=\"_ _1\"></span> ai dipendenti Il <span class=\"_ _10\"></span>valore <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>voce <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>commento,<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>nonch\u00e9 <span class=\"_ _10\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _10\"></span>relativa <span class=\"_ _a\"></span>mo<span class=\"_ _0\"></span>vimentazione <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _10\"> </span>sintetizzato <span class=\"_ _10\"></span>nella <span class=\"_ _10\"></span>tabella <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>seguito riportata. 31 dicembre<span class=\"fca sc0\"> </span>Accantonamento<span class=\"fca sc0\"> </span>Pagamenti<span class=\"fca sc0\"> </span>Vers. a f.do<span class=\"fca sc0\"> </span>(Utili) / Perdite<span class=\"fca sc0\"> </span> Altri<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>tesoreria INPS<span class=\"fca sc0\"> </span>Attuariali<span class=\"fca sc0\"> </span>movimenti<span class=\"fca sc0\"> </span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>e altri fondi<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Trattamento di fine rapporto e benefici a 50.687<span class=\"fca sc0\"> </span>22.731<span class=\"fca sc0\"> </span>(16.025)<span class=\"fca sc0\"> </span>(5.037)<span class=\"fca sc0\"> </span>2.545<span class=\"fca sc0\"> </span>(2.295)<span class=\"fca sc0\"> </span>52.606<span class=\"fca sc0\"> </span>dipendenti Si <span class=\"_ _0\"></span>evidenzia <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span><span class=\"ff23\">management</span> <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>avva<span class=\"_ _1\"></span>lso <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>supporto <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>primari <span class=\"_ _0\"></span>prof<span class=\"_ _4\"></span>essionisti <span class=\"_ _0\"></span>indipenden<span class=\"_ _4\"></span>ti <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>svilup<span class=\"_ _4\"></span>po del cal<span class=\"_ _1\"></span>colo a<span class=\"_ _1\"></span>ttuariale r<span class=\"_ _4\"></span>elativo ai benefici<span class=\"_ _1\"></span> ai dipende<span class=\"_ _1\"></span>nti.<span class=\"ff19\"> </span>Lane Constructio<span class=\"_ _1\"></span>n Corporati<span class=\"_ _1\"></span>on Defined Benefit Pensi<span class=\"_ _1\"></span>on Plan Il <span class=\"_ _f\"></span>Gruppo, <span class=\"_ _f\"></span>attrav<span class=\"_ _1\"></span>erso <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>propria <span class=\"_ _2\"></span>controllata <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>tatunitens<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>Lane <span class=\"_ _f\"></span>Industries <span class=\"_ _2\"></span>Inc., <span class=\"_ _f\"></span>sostiene <span class=\"_ _2\"></span>un <span class=\"_ _f\"></span>fondo <span class=\"_ _f\"></span>pensionistico<span class=\"_ _4\"></span> qualificato <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>benefici <span class=\"_ _2\"></span>definiti, <span class=\"_ _f\"></span><span class=\"ff1b\">The <span class=\"_ _2\"></span>Lane <span class=\"_ _f\"></span>Constructi<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>n <span class=\"_ _f\"></span>Corporati<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>Defined <span class=\"_ _f\"></span>Benefit <span class=\"_ _0\"></span>Pension <span class=\"_ _2\"></span>Plan<span class=\"_ _2\"></span><span class=\"ff19\">, <span class=\"_ _2\"></span>che <span class=\"_ _f\"></span>prevede <span class=\"_ _0\"></span>il </span></span>pagamento, <span class=\"_\"> </span>al <span class=\"_\"> </span>m<span class=\"_ _1\"></span>omento <span class=\"_\"> </span>del <span class=\"_ _9\"> </span>pensionam<span class=\"_ _1\"></span>ento, <span class=\"_\"> </span>di <span class=\"_\"> </span>bene<span class=\"_ _1\"></span>fici <span class=\"_\"> </span>ai <span class=\"_\"> </span>dipendenti<span class=\"_ _1\"></span> <span class=\"_\"> </span>o <span class=\"_\"> </span><span class=\"ff1b lsd\">ex</span> <span class=\"_\"> </span>dipendenti <span class=\"_\"> </span>aventi<span class=\"_ _1\"></span> <span class=\"_\"> </span>diritto. <span class=\"_\"> </span>La controllata <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ostiene <span class=\"_ _3\"></span>inoltre <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>fondo <span class=\"_ _4\"></span>pensionistico <span class=\"_ _3\"></span>aggiuntivo <span class=\"_ _4\"></span>destinato<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ad <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>certo <span class=\"_ _4\"></span>numero <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span><span class=\"ff1b\">senior <span class=\"_ _4\"></span>executives<span class=\"ff19 lsc\">. </span></span>Infine, Lane <span class=\"_ _4\"></span>Industries Inc. <span class=\"_ _1\"></span>garantisce <span class=\"_ _1\"></span>benefici in <span class=\"_ _4\"></span>te<span class=\"_ _0\"></span>rmini <span class=\"_ _4\"></span>di prestazio<span class=\"_ _0\"></span>ni sanitari<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> ad a<span class=\"_ _1\"></span>lcuni dipend<span class=\"_ _1\"></span>enti che han<span class=\"_ _4\"></span>no raggiunto <span class=\"_ _4\"></span>l\u2019et\u00e0 <span class=\"_ _4\"></span>pensionabile<span class=\"_ _1\"></span>. <span class=\"_ _4\"></span>I di<span class=\"_ _4\"></span>pendenti <span class=\"_ _4\"></span>aventi <span class=\"_ _4\"></span>diritto <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>copertura <span class=\"_ _4\"></span>sanitaria <span class=\"_ _4\"></span>devono <span class=\"_ _4\"></span>essere <span class=\"_ _4\"></span>stati <span class=\"_ _4\"></span>assunti <span class=\"_ _4\"></span>prima<span class=\"_ _1\"></span> del 31 <span class=\"_ _4\"></span>dicembre 1992, <span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>evono av<span class=\"_ _1\"></span>er raggiunt<span class=\"_ _4\"></span>o l\u2019et\u00e0 pensionabi<span class=\"_ _1\"></span>le do<span class=\"_ _1\"></span>po un <span class=\"_ _4\"></span>minimo di 20 <span class=\"_ _1\"></span>anni <span class=\"_ _1\"></span>di s<span class=\"ff19\">ervizio, olt<span class=\"_ _1\"></span>re a<span class=\"_ _1\"></span> </span>dover <span class=\"_ _2\"></span>essere <span class=\"_ _f\"></span>ricompresi <span class=\"_ _2\"></span>tra <span class=\"_ _f\"></span>gli <span class=\"_ _2\"></span>aventi <span class=\"_ _f\"></span>diritto <span class=\"_ _2\"></span>ai <span class=\"_ _f\"></span>benefici <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span><span class=\"ff1b\">The <span class=\"_ _f\"></span>Lane <span class=\"_ _f\"></span>Constru<span class=\"_ _1\"></span>ction <span class=\"_ _2\"></span>Co<span class=\"_ _0\"></span>rporatio<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>Def<span class=\"_ _0\"></span>ined <span class=\"_ _2\"></span>Benefit </span>Pension Plan<span class=\"ff19\">.<span class=\"_ _1\"></span> </span>Di <span class=\"_ _f\"></span>seguito <span class=\"_ _2\"></span>la <span class=\"_ _f\"></span>riconciliazi<span class=\"_ _1\"></span>one <span class=\"_ _f\"></span>tra <span class=\"_ _f\"></span>il <span class=\"_ _2\"></span>saldo <span class=\"_ _f\"></span>iniziale <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>quello <span class=\"_ _f\"></span>finale <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _f\"></span>per <span class=\"_ _2\"></span>be<span class=\"_ _0\"></span>nefici <span class=\"_ _2\"></span>a <span class=\"_ _f\"></span>dipendenti<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>d<span class=\"_ _2\"></span>elle attivit\u00e0 a servizi<span class=\"_ _1\"></span>o del piano.<span class=\"ff1f fs6\"> </span>Passivit\u00e0 per<span class=\"fca sc0\"> </span>Attivit\u00e0 al servizio<span class=\"fca sc0\"> </span>Passivit\u00e0 nette<span class=\"fca sc0\"> </span>benefici ai<span class=\"fca sc0\"> </span>del piano<span class=\"fca sc0\"> </span>rilevate in bilancio<span class=\"fca sc0\"> </span>dipendenti<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 1\u00b0 gennaio 2022 190.692 (183.216)<span class=\"fca sc0\"> </span>7.476 Costo del servizio 6 - 6 Interessi 5.422 (5.379)<span class=\"fca sc0\"> </span>43<span class=\"ls0\"> </span>(Utili)/perdite derivanti dal cambio di rendimento atteso delle attivit\u00e0 del piano<span class=\"fca sc0\"> </span>- 56.432 56.432 (Utili)/perdite derivanti dall'esperienza 1.104 - 1.104 Liquidazioni (4.147)<span class=\"fca sc0\"> </span>- (4.147)<span class=\"fca sc0\"> </span>Effetto dei cambiamenti nelle ipotesi demografiche (51.618)<span class=\"fca sc0\"> </span>- (51.618)<span class=\"fca sc0\"> </span>Pagamenti di benefici dalle attivit\u00e0 del piano (8.090)<span class=\"fca sc0\"> </span>8.090 - Spese amministrative pagate dalle attivit\u00e0 del piano - 293<span class=\"ls0\"> </span>293<span class=\"ls0\"> </span>Differenze cambio 12.531 (12.095)<span class=\"fca sc0\"> </span>436<span class=\"ls0\"> </span>31 dicembre 2022 145.900 (135.875)<span class=\"fca sc0\"> </span>10.025 Le tabelle segue<span class=\"_ _1\"></span>nti riportan<span class=\"_ _1\"></span>o le assunzioni <span class=\"_ _1\"></span>utilizzate per d<span class=\"_ _1\"></span>eterminare la pa<span class=\"_ _1\"></span>ssivit\u00e0 per ben<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>fici ai dipen<span class=\"_ _1\"></span>denti.<span class=\"_ _0\"></span> Benefici pensionistici Altri benefici 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Tasso di sconto 2,71%<span class=\"fca sc0\"> </span>5,22%<span class=\"fca sc0\"> </span>2,04%<span class=\"fca sc0\"> </span>5,01%<span class=\"fca sc0\"> </span>Tasso di rendimento atteso delle attivit\u00e0 al servizio del 4,90%<span class=\"fca sc0\"> </span>2,71%<span class=\"fca sc0\"> </span>piano N/A<span class=\"fca sc0\"> </span>N/A<span class=\"fca sc0\"> </span>Tasso d\u2019incremento delle retribuzioni <span class=\"ff19\"> </span>3,50%<span class=\"fca sc0\"> </span>N/A<span class=\"fca sc0\"> </span>N/A<span class=\"fca sc0\"> </span>N/A<span class=\"fca sc0\"> </span>Il <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>rendimento atteso <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>lungo <span class=\"_ _2\"></span>termine <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 al <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ervizio <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>piano <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>stato <span class=\"_ _0\"></span>determinato sulla <span class=\"_ _0\"></span>base della <span class=\"_ _10\"></span><span class=\"ff1b\">performance</span> <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span>gli <span class=\"_ _10\"></span>investim<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nti <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>composi<span class=\"_ _1\"></span>zione <span class=\"_ _10\"></span>delle <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _a\"></span>a <span class=\"_ _10\"> </span>servizio <span class=\"_ _10\"> </span>del <span class=\"_ _10\"></span>piano, <span class=\"_ _10\"> </span>in <span class=\"_ _10\"> </span>relazione <span class=\"_ _10\"></span>al periodo comples<span class=\"_ _1\"></span>sivo di incr<span class=\"_ _1\"></span>emento atteso delle atti<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>it\u00e0 prima della li<span class=\"_ _1\"></span>quidazione fin<span class=\"_ _4\"></span>ale.<span class=\"_ _0\"></span> Di seguito si ripo<span class=\"_ _1\"></span>rtano le as<span class=\"_ _1\"></span>sunzioni di cre<span class=\"_ _1\"></span>scita dei costi<span class=\"_ _1\"></span> relativi alle pr<span class=\"_ _1\"></span>estazioni me<span class=\"_ _1\"></span>diche. Assunzioni di crescita dei costi delle prestazioni mediche 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Tasso di crescita annuo 5,61%<span class=\"fca sc0\"> </span>5,32%<span class=\"fca sc0\"> </span>Tasso di riduzione attesa del tasso di crescita (<span class=\"ff1b\">ultimate trend rate</span>) 4,42%<span class=\"fca sc0\"> </span>4,42%<span class=\"fca sc0\"> </span>Anno nel quale \u00e8 previsto il raggiungimento dell'<span class=\"ff1b\">ultimate trend rate</span> 2039<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2039<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>La <span class=\"_ _a\"></span>seguente <span class=\"_ _f\"></span>tabella <span class=\"_ _f\"></span>mostra <span class=\"_ _f\"></span>come <span class=\"_ _a\"></span>varierebbe <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>passivit\u00e0 <span class=\"_ _f\"></span>per <span class=\"_ _a\"></span>benefici <span class=\"_ _f\"></span>ai <span class=\"_ _a\"></span>dipendenti <span class=\"_ _f\"></span>al <span class=\"_ _a\"></span>variare <span class=\"_ _a\"></span>delle <span class=\"_ _f\"></span>principali assunzioni.<span class=\"ff1f fs6\"> </span>Variazione<span class=\"fca sc0\"> </span>Incremento<span class=\"fca sc0\"> </span>Decremento<span class=\"fca sc0\"> </span>(Valori Euro/000)<span class=\"_ _1\"></span> Tasso di sconto 1,00%<span class=\"fca sc0\"> </span>(14.762)<span class=\"fca sc0\"> </span>17.876 Tasso di incremento delle retribuzioni 1,00%<span class=\"fca sc0\"> </span>N/A<span class=\"fca sc0\"> </span>N/A<span class=\"fca sc0\"> </span>La <span class=\"_ _f\"></span>tabella <span class=\"_ _f\"></span>seguente <span class=\"_ _2\"></span>mo<span class=\"_ _0\"></span>stra<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>le <span class=\"_ _10\"></span>cla<span class=\"_ _1\"></span>ssi <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>servizio <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>piano <span class=\"_ _f\"></span>come <span class=\"_ _f\"></span>percentuale <span class=\"_ _f\"></span>del <span class=\"_ _a\"></span>total<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>attivit\u00e0 investite.<span class=\"ff1f fs6\"> </span>31 dicembre 2021 Incidenza 31 dicembre 2022 Incidenza (Valori in Euro/00<span class=\"_ _1\"></span>0) Common / collective trusts 182.303 99,50%<span class=\"fca sc0\"> </span>134.938 99,31%<span class=\"fca sc0\"> </span>Depositi fruttiferi 913<span class=\"ls0\"> </span>0,50%<span class=\"fca sc0\"> </span>937<span class=\"ls0\"> </span>0,69%<span class=\"fca sc0\"> </span>Totale 183.216 100,00%<span class=\"fca sc0\"> </span>135.875 100,00%<span class=\"fca sc0\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>servizio <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>piano <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>inalizz<span class=\"_ _1\"></span>ate <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>garantire <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>combinazione <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>re<span class=\"_ _0\"></span>ndimenti <span class=\"_ _0\"></span>ed <span class=\"_ _2\"></span>opportunit\u00e0 <span class=\"_ _0\"></span>di crescita <span class=\"_ _11\"> </span>utilizzando <span class=\"_ _11\"> </span>un<span class=\"_ _0\"></span>a <span class=\"_ _11\"> </span>strategia <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>investim<span class=\"_ _1\"></span>ento <span class=\"_ _b\"> </span>conservativa. <span class=\"_ _11\"> </span>In <span class=\"_\"> </span>l<span class=\"_ _1\"></span>inea <span class=\"_ _11\"> </span>generale, <span class=\"_ _11\"> </span>gli <span class=\"_ _b\"> </span>investimenti <span class=\"_ _11\"> </span>vengono effettuati <span class=\"_ _a\"></span>per <span class=\"_ _10\"></span>circa <span class=\"_ _a\"></span>l\u201982% <span class=\"_ _10\"></span>in <span class=\"_ _a\"></span>f<span class=\"_ _0\"></span>ondi <span class=\"_ _10\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>rendita <span class=\"_ _a\"></span>fissa, <span class=\"_ _10\"></span>per <span class=\"_ _a\"></span>circa <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>9% <span class=\"_ _a\"></span>in <span class=\"_ _10\"></span>investimenti<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>azionari<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>grande<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>piccola<span class=\"_ _1\"></span> capitalizz<span class=\"_ _1\"></span>azione, per circa il 7% in azioni internazi<span class=\"_ _1\"></span>onali e per circa il 2% in <span class=\"ff1b\">hedge fund</span> diversifica<span class=\"_ _1\"></span>ti. Gli obiettivi <span class=\"_ _4\"></span>e le strategie sono <span class=\"_ _1\"></span>riviste peri<span class=\"_ _4\"></span>odicamente dalla Direzion<span class=\"_ _1\"></span>e delle Societ\u00e0 Co<span class=\"_ _4\"></span>ntrollate.<span class=\"_ _0\"></span> La composizione d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>l <span class=\"ff1b\">fair value</span> delle attivit\u00e0<span class=\"_ _1\"></span> a servizi<span class=\"_ _1\"></span>o del piano, <span class=\"_ _1\"></span>per categoria di at<span class=\"_ _4\"></span>tivit\u00e0, \u00e8 riportata di seg<span class=\"_ _1\"></span>uito. Prezzi quotati<span class=\"fca sc0\"> </span>Altri input significativi<span class=\"fca sc0\"> </span>Altri input significativi<span class=\"fca sc0\"> </span>31 dicembre 2021<span class=\"fca sc0\"> </span>osservabili<span class=\"fca sc0\"> </span>non osservabili<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0)  Livello 1<span class=\"fca sc0\"> </span> Livello 2<span class=\"fca sc0\"> </span> Livello 3<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Common/collective trusts 182.303 - - 182.303 Depositi fruttiferi 913<span class=\"ls0\"> </span>- - 913<span class=\"ls0\"> </span>183.216 - - 183.216 Totale Prezzi quotati<span class=\"fca sc0\"> </span>Altri input significativi<span class=\"fca sc0\"> </span>Altri input significativi<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>osservabili<span class=\"fca sc0\"> </span>non osservabili<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0)  Livello 1<span class=\"fca sc0\"> </span> Livello 2<span class=\"fca sc0\"> </span> Livello 3<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Common/collective trusts 134.938 - - 134.938 Depositi fruttiferi 937<span class=\"ls0\"> </span>- - 937<span class=\"ls0\"> </span>135.875 - - 135.875 Totale La tabella segu<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nte fornisc<span class=\"_ _1\"></span>e la stima non att<span class=\"_ _1\"></span>ualizzata<span class=\"_ _1\"></span> dei pagamenti futuri<span class=\"_ _1\"></span> per i b<span class=\"_ _1\"></span>enefici ai dipe<span class=\"_ _1\"></span>ndenti.<span class=\"ff1f fs6\"> </span>Periodi<span class=\"fca sc0\"> </span>Benefici pensionistici<span class=\"fca sc0\"> </span>Altri benefici<span class=\"fca sc0\"> </span>(valori in Euro/000)<span class=\"_ _1\"></span> 11.513<span class=\"fca sc0\"> </span>204<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2023<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>8.436<span class=\"fca sc0\"> </span>175<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2024<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>8.386<span class=\"fca sc0\"> </span>184<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2025<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>8.755<span class=\"fca sc0\"> </span>166<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2026<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>8.795<span class=\"fca sc0\"> </span>189<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2027<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2028<span class=\"ls0\">-</span>2032<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>47.129<span class=\"fca sc0\"> </span>556<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>27. Fondi rischi<span class=\"ff19\"> </span>I \u201cFondi rischi<span class=\"_ _1\"></span>\u201d sono riepilogati<span class=\"_ _4\"></span> n<span class=\"_ _0\"></span>ella seguente tab<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>lla<span class=\"ff19\">. </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Fondo rischi su partecipazioni 85.257 95.383 10.125<span class=\"fca sc0\"> </span>Altri fondi 137.334 103.496 (33.838)<span class=\"fca sc0\"> </span>Totale 222.591<span class=\"fca sc0\"> </span>198.879<span class=\"fca sc0\"> </span>(23.713)<span class=\"fca sc0\"> </span>Il <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>ondo <span class=\"_ _2\"></span>rischi <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>partecipazi<span class=\"_ _1\"></span>oni <span class=\"_ _2\"></span>accoglie <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>accant<span class=\"_ _4\"></span>ona<span class=\"_ _0\"></span>menti <span class=\"_ _2\"></span>eff<span class=\"_ _4\"></span>ettuati <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>front<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>obbligazi<span class=\"_ _1\"></span>oni <span class=\"_ _2\"></span>leg<span class=\"_ _1\"></span>ali <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>capo alle <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Gruppo <span class=\"_ _1\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _1\"></span>ripianament<span class=\"_ _4\"></span>o dell<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>perdite<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>eccedenti <span class=\"_ _4\"></span>il pa<span class=\"_ _4\"></span>trimonio <span class=\"_ _1\"></span>nett<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>delle <span class=\"_ _1\"></span>imprese<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>parteci<span class=\"_ _1\"></span>pat<span class=\"_ _1\"></span>e. L<span class=\"_ _3\"></span>\u2019incremen<span class=\"_ _4\"></span>to <span class=\"_ _0\"></span>di periodo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>pre<span class=\"_ _1\"></span>vale<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ement<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>riconducibile agli ulteriori accant<span class=\"_ _1\"></span>onamen<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>rif<span class=\"_ _1\"></span>eriti alle <span class=\"_ _0\"></span><span class=\"ff23\">Joint V<span class=\"_ _4\"></span>enture<span class=\"ff1a\"> </span></span>del Gruppo Lane<span class=\"_ _1\"></span>.<span class=\"ff19\"> </span>Gli altri f<span class=\"_ _4\"></span>ondi includono le se<span class=\"_ _1\"></span>guenti voci<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Fondi entit\u00e0 in liquidazione  (112)<span class=\"fca sc0\"> </span>8.665<span class=\"fca sc0\"> </span>8.553<span class=\"fca sc0\"> </span>Progetti RSU Campania (2.134)<span class=\"fca sc0\"> </span>27.165<span class=\"fca sc0\"> </span>25.031<span class=\"fca sc0\"> </span>Contenziosi e vertenze legali in corso (3.256)<span class=\"fca sc0\"> </span>18.548<span class=\"fca sc0\"> </span>15.292<span class=\"fca sc0\"> </span>Fondi rischi su commesse in corso (33.659)<span class=\"fca sc0\"> </span>56.188<span class=\"fca sc0\"> </span>22.529<span class=\"fca sc0\"> </span>Altri 5.324<span class=\"fca sc0\"> </span>26.767<span class=\"fca sc0\"> </span>32.091<span class=\"fca sc0\"> </span>Totale 137.334<span class=\"fca sc0\"> </span>103.496 (33.838)<span class=\"fca sc0\"> </span>Si riporta<span class=\"_ _1\"></span> di seguit<span class=\"_ _1\"></span>o un bre<span class=\"_ _4\"></span>ve commen<span class=\"_ _1\"></span>to sugli<span class=\"_ _1\"></span> altri f<span class=\"_ _4\"></span>ondi rischi pr<span class=\"_ _4\"></span>esenti in bilancio:<span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">i <span class=\"_ _4\"></span>fondi <span class=\"_ _3\"></span>rela<span class=\"_ _1\"></span>tivi <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>entit<span class=\"_ _4\"></span>\u00e0 <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>liquidaz<span class=\"_ _1\"></span>ione <span class=\"_ _4\"></span>accolgono<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>accant<span class=\"_ _4\"></span>onamenti <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>fron<span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>probabil<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>oneri <span class=\"_ _4\"></span>determinati<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>dalla </span></span>chiusur<span class=\"_ _1\"></span>a delle c<span class=\"_ _1\"></span>ommesse e de<span class=\"_ _1\"></span>lle possibili e<span class=\"_ _1\"></span>voluzioni <span class=\"_ _1\"></span>dei cont<span class=\"_ _4\"></span>enziosi passivi in esse<span class=\"_ _1\"></span>re;<span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">i <span class=\"_\"> </span>f<span class=\"_ _1\"></span>ondi <span class=\"_\"> </span>rel<span class=\"_ _1\"></span>ativi <span class=\"_\"> </span>ai<span class=\"_ _1\"></span> <span class=\"_\"> </span>prog<span class=\"_ _1\"></span>etti <span class=\"_\"> </span>R<span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>U <span class=\"_\"> </span>Campania<span class=\"_ _1\"></span> <span class=\"_\"> </span>includono<span class=\"_ _4\"></span>, <span class=\"_\"> </span>in <span class=\"_\"> </span>prev<span class=\"_ _4\"></span>alenza<span class=\"_ _1\"></span>, <span class=\"_\"> </span>la <span class=\"_\"> </span>stima<span class=\"_ _1\"></span> <span class=\"_\"> </span>dei <span class=\"_\"> </span>cos<span class=\"_ _4\"></span>ti <span class=\"_\"> </span>potenzialment<span class=\"_ _4\"></span>e </span></span>sost<span class=\"_ _1\"></span>enibili per <span class=\"_ _0\"></span>i ripr<span class=\"_ _0\"></span>istini ambien<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>i. <span class=\"_ _0\"></span>Per una descrizione dei contenzi<span class=\"_ _1\"></span>osi <span class=\"_ _0\"></span>e de<span class=\"_ _2\"></span>i ris<span class=\"_ _0\"></span>chi rela<span class=\"_ _4\"></span>tivi <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>prog<span class=\"_ _1\"></span>etti RSU Campania si rin<span class=\"_ _4\"></span>via alla sezio<span class=\"_ _4\"></span>ne \u201c<span class=\"_ _0\"></span>Princi<span class=\"_ _1\"></span>pali f<span class=\"_ _4\"></span>attori di risch<span class=\"_ _1\"></span>io e incerte<span class=\"_ _1\"></span>zz<span class=\"_ _1\"></span>e\u201d dell<span class=\"_ _1\"></span>a Re<span class=\"_ _1\"></span>lazione sulla ge<span class=\"_ _1\"></span>stione;<span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">i <span class=\"_ _4\"></span>fondi <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>cont<span class=\"_ _1\"></span>enziosi <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>vert<span class=\"_ _1\"></span>enz<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>legali<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>in c<span class=\"_ _1\"></span>orso<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>sono c<span class=\"_ _4\"></span>orrela<span class=\"_ _4\"></span>ti a <span class=\"_ _4\"></span>cont<span class=\"_ _1\"></span>est<span class=\"_ _4\"></span>azioni <span class=\"_ _1\"></span>contr<span class=\"_ _4\"></span>attual<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>nelle <span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ee <span class=\"_ _4\"></span>Canada </span></span>ed Euro<span class=\"_ _4\"></span>pa;<span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">i f<span class=\"_ _4\"></span>ond<span class=\"_ _0\"></span>i rischi su comme<span class=\"_ _1\"></span>sse in cor<span class=\"_ _1\"></span>so sono rel<span class=\"_ _1\"></span>ativi al<span class=\"_ _1\"></span>le valut<span class=\"_ _1\"></span>azioni eff<span class=\"_ _4\"></span>ettuat<span class=\"_ _1\"></span>e ai sensi dei<span class=\"_ _1\"></span> paragr<span class=\"_ _4\"></span>afi 66<span class=\"_ _0\"></span>-69 dello </span></span>IAS <span class=\"_ _a\"></span>37 <span class=\"_ _a\"></span>\u201c<span class=\"_ _3\"></span>Accant<span class=\"_ _4\"></span>onamento<span class=\"_ _4\"></span>, <span class=\"_ _a\"></span>passivit\u00e0 <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _a\"></span>potenziali\u201d<span class=\"_ _5\"></span>, <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>costi <span class=\"_ _a\"></span>necessari <span class=\"_ _f\"></span>per <span class=\"_ _10\"></span>l\u2019<span class=\"_ _5\"></span>adempiment<span class=\"_ _1\"></span>o <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>alcuni<span class=\"_ _4\"></span> contr<span class=\"_ _4\"></span>atti onerosi princi<span class=\"_ _1\"></span>palment<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>in Italia<span class=\"_ _1\"></span>, Polonia e Cile. Il decre<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>o regis<span class=\"_ _4\"></span>trat<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span>nella posta<span class=\"_ _1\"></span> in <span class=\"_ _0\"></span>commen<span class=\"_ _4\"></span>to, rispetto alla <span class=\"_ _0\"></span>chiusura<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _3\"></span>eser<span class=\"_ _1\"></span>cizio 2<span class=\"_ _0\"></span>021, <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>essenzialment<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>riconducibile<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>aree<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>ti <span class=\"_ _2\"></span>Uniti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Polonia e <span class=\"_ _0\"></span>al disimpegno dal <span class=\"_ _1\"></span>prog<span class=\"_ _4\"></span>etto EPC r<span class=\"_ _4\"></span>elativo all\u2019<span class=\"_ _5\"></span>os<span class=\"_ _0\"></span>pedale di Ga<span class=\"_ _4\"></span>ziantep in T<span class=\"_ _3\"></span>urchia<span class=\"_ _1\"></span>;<span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">la voce<span class=\"_ _1\"></span> \u201c<span class=\"_ _5\"></span>Altri\u201d fa <span class=\"_ _1\"></span>rif<span class=\"_ _4\"></span>erimento <span class=\"_ _1\"></span>ad ult<span class=\"_ _4\"></span>eriori obbliga<span class=\"_ _1\"></span>zioni rit<span class=\"_ _1\"></span>enute<span class=\"_ _1\"></span> pr<span class=\"_ _1\"></span>obabili a <span class=\"_ _4\"></span>front<span class=\"_ _1\"></span>e di <span class=\"_ _1\"></span>cont<span class=\"_ _4\"></span>estazi<span class=\"_ _1\"></span>oni ricev<span class=\"_ _1\"></span>ute <span class=\"_ _1\"></span>da </span></span>parte <span class=\"_ _1\"></span>di t<span class=\"_ _1\"></span>erzi e <span class=\"_ _4\"></span>impegni ass<span class=\"_ _1\"></span>unti <span class=\"_ _1\"></span>dalla Socie<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _1\"></span> del <span class=\"_ _4\"></span>Gruppo pre<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>ement<span class=\"_ _4\"></span>e in ambit<span class=\"_ _4\"></span>o domestic<span class=\"_ _1\"></span>o e <span class=\"_ _4\"></span>negli Sta<span class=\"_ _4\"></span>ti Uniti.<span class=\"ff19\"> </span>La variazione evid<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nziata da<span class=\"_ _1\"></span>lla voce nel p<span class=\"_ _1\"></span>eriodo oggetto di comm<span class=\"_ _1\"></span>ento \u00e8 presenta<span class=\"_ _1\"></span>ta nella tab<span class=\"_ _1\"></span>ella seguente. 31 dicembre 2021<span class=\"fca sc0\"> </span>Accantonamenti<span class=\"fca sc0\"> </span> (Utilizzi / Rilasci)<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Differenze cambio<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>perimetro di<span class=\"fca sc0\"> </span>e altri movimenti<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Totale 137.334<span class=\"fca sc0\"> </span>12.368<span class=\"fca sc0\"> </span>(45.171)<span class=\"fca sc0\"> </span>(1.346)<span class=\"fca sc0\"> </span>311<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>103.496<span class=\"fca sc0\"> </span>Gli utilizzi <span class=\"_ _1\"></span>dei f<span class=\"_ _4\"></span>ondi rischi, p<span class=\"_ _1\"></span>ari a un v<span class=\"_ _4\"></span>alore c<span class=\"_ _1\"></span>omplessiv<span class=\"_ _1\"></span>o nett<span class=\"_ _1\"></span>o di \u20ac <span class=\"_ _1\"></span>32,8 mili<span class=\"_ _1\"></span>oni sono principa<span class=\"_ _1\"></span>lment<span class=\"_ _4\"></span>e riconducibili<span class=\"_ _1\"></span>, come gi\u00e0 pr<span class=\"_ _4\"></span>ecedent<span class=\"_ _1\"></span>ement<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> rappr<span class=\"_ _4\"></span>esenta<span class=\"_ _1\"></span>to nell<span class=\"_ _1\"></span>a present<span class=\"_ _4\"></span>e nota, all\u2019<span class=\"_ _5\"></span>ag<span class=\"_ _0\"></span>giornament<span class=\"_ _1\"></span>o delle<span class=\"_ _1\"></span> valut<span class=\"_ _4\"></span>azioni eff<span class=\"_ _1\"></span>ettuat<span class=\"_ _4\"></span>e in merito ai f<span class=\"_ _4\"></span>ondi rischi sulle c<span class=\"_ _4\"></span>ommesse in cor<span class=\"_ _4\"></span>so.<span class=\"ff19\"> </span>Pe<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>ulteriori <span class=\"_ _a\"></span>informaz<span class=\"_ _1\"></span>ioni <span class=\"_ _a\"></span>sui <span class=\"_ _10\"></span>con<span class=\"_ _4\"></span>tenziosi <span class=\"_ _a\"></span>si <span class=\"_ _10\"></span>rin<span class=\"_ _4\"></span>via <span class=\"_ _10\"></span>al <span class=\"_ _a\"></span>para<span class=\"_ _1\"></span>graf<span class=\"_ _4\"></span>o <span class=\"_ _a\"></span>\u201cPrincipali <span class=\"_ _a\"></span>fa<span class=\"_ _4\"></span>ttori <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>rischio <span class=\"_ _a\"></span>e <span class=\"_ _10\"></span>incert<span class=\"_ _1\"></span>ezz<span class=\"_ _4\"></span>e\u201d <span class=\"_ _10\"></span>dell<span class=\"_ _1\"></span>a Re<span class=\"_ _1\"></span>lazione sulla g<span class=\"_ _4\"></span>estione.<span class=\"ff19\"> </span>28. Debiti commerciali v<span class=\"_ _1\"></span>erso f<span class=\"_ _4\"></span>ornitori <span class=\"ff19\"> </span>Di seguito il de<span class=\"_ _4\"></span>ttaglio della<span class=\"_ _1\"></span> voce in esame.<span class=\"ff19\"> </span>Variazione<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Debiti commerciali verso Terzi 3.062.060<span class=\"fca sc0\"> </span>3.649.654<span class=\"fca sc0\"> </span>587.594<span class=\"fca sc0\"> </span>Debiti commerciali verso societ\u00e0 del Gruppo e altre parti correlate 146.711<span class=\"fca sc0\"> </span>242.075<span class=\"fca sc0\"> </span>95.364<span class=\"fca sc0\"> </span>Totale 3.208.770<span class=\"fca sc0\"> </span>3.891.729<span class=\"fca sc0\"> </span>682.959<span class=\"fca sc0\"> </span>La <span class=\"_ _10\"> </span>v<span class=\"_ _0\"></span>ariazione <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>posta <span class=\"_ _10\"></span>dei <span class=\"_ _10\"> </span>debiti <span class=\"_ _11\"> </span>commerciali <span class=\"_ _10\"></span>verso <span class=\"_ _11\"> </span>terzi <span class=\"_ _10\"> </span>per <span class=\"_ _10\"> </span>\u20ac<span class=\"_ _0\"></span><span class=\"ff19\"> <span class=\"_ _11\"> </span>587,6 <span class=\"_ _11\"> </span>milioni <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"> </span>per <span class=\"_ _11\"> </span>lo <span class=\"_ _11\"> </span>pi\u00f9 <span class=\"_ _11\"> </span>ascrivibil<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>alle </span>commesse <span class=\"_\"> </span>c<span class=\"_ _4\"></span>he <span class=\"_\"> </span>hanno <span class=\"_\"> </span>con<span class=\"_ _1\"></span>tribuito <span class=\"_ _b\"> </span>maggiormente <span class=\"_\"> </span>alla<span class=\"_ _1\"></span> <span class=\"_\"> </span>produzion<span class=\"_ _1\"></span>e <span class=\"_\"> </span>di<span class=\"_ _1\"></span> <span class=\"_\"> </span>periodo <span class=\"_ _b\"> </span>in <span class=\"_\"> </span>Italia <span class=\"_ _b\"> </span>(principalmente <span class=\"_ _b\"> </span>Alta Velocit\u00e0-Capacit\u00e0<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>Ferroviaria Verona-<span class=\"ff1a\">Padova per \u20ac 199,7 milioni e Napoli</span>-Bari a per <span class=\"_ _0\"></span><span class=\"ff1a\">\u20ac</span> 47,7 <span class=\"_ _0\"></span>milioni), in Australia (Snowy <span class=\"_ _0\"></span>Hydro 2.0 per <span class=\"_ _0\"></span>\u20ac<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>36,7 milioni), in <span class=\"_ _0\"></span>Etiopia <span class=\"_ _0\"></span>(\u20ac <span class=\"_ _0\"></span>44,7 milioni ) <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>alla Controllata Salini <span class=\"_ _0\"></span>Saudi <span class=\"_ _0\"></span>Arabia Company Ltd  <span class=\"_ _4\"></span>in Arabia <span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>audita<span class=\"_ _1\"></span>  <span class=\"_ _4\"></span>(\u20ac<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>9<span class=\"_ _0\"></span>4,6 <span class=\"_ _4\"></span>milioni).<span class=\"ff19\"> </span>Per q<span class=\"_ _1\"></span>uanto <span class=\"_ _1\"></span>riguarda <span class=\"_ _4\"></span>l\u2019ambito dome<span class=\"_ _1\"></span>stico <span class=\"_ _1\"></span>va al<span class=\"_ _1\"></span>tres\u00ec seg<span class=\"_ _1\"></span>nalato <span class=\"_ _4\"></span>l\u2019incremento dei debiti verso <span class=\"_ _0\"></span>i Soci Consorziati nella nuova commessa ferroviaria Alta <span class=\"_ _0\"></span>Velocit\u00e0 Palermo-Catania-Mes<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ina per \u20ac <span class=\"_ _0\"></span>55,6 milioni e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>la nuova diga <span class=\"_ _0\"></span>foranea <span class=\"_ _0\"></span>di Genov<span class=\"_ _0\"></span>a per \u20ac <span class=\"_ _0\"></span>88,9 <span class=\"_ _0\"></span>milioni<span class=\"_ _0\"></span><span class=\"ff19\">, <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>gi\u00e0 si <span class=\"_ _0\"></span>\u00e8 scritto <span class=\"_ _0\"></span>precedentemente<span class=\"_ _1\"></span> </span>alla nota 14 con <span class=\"_ _1\"></span>riferimento al com<span class=\"_ _1\"></span>mento dei cre<span class=\"_ _1\"></span>diti commerciali. L\u2019incremento <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>Debiti <span class=\"_ _0\"></span>commerciali <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>altre <span class=\"_ _2\"></span>parti <span class=\"_ _0\"></span>correlate <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>lo <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _2\"></span>riconducibil<span class=\"_ _1\"></span>e alle <span class=\"_ _1\"></span>commesse <span class=\"_ _4\"></span>N<span class=\"_ _0\"></span>uova <span class=\"_ _1\"></span>Diga <span class=\"_ _4\"></span>Foranea di <span class=\"_ _4\"></span>Genova per <span class=\"_ _4\"></span>\u20ac 63,4 <span class=\"_ _4\"></span>milioni e <span class=\"_ _4\"></span>Galleria di <span class=\"_ _4\"></span>Base del <span class=\"_ _4\"></span>Brennero Lott<span class=\"_ _1\"></span>o \u201cM<span class=\"_ _1\"></span>ules <span class=\"_ _4\"></span>2<span class=\"_ _2\"></span><span class=\"ff19\">-</span>3\u201d per \u20ac <span class=\"_ _0\"></span>36,7 milioni. <span class=\"ff19\">Per <span class=\"_ _0\"></span>maggiori dettagli circa la composizione della posta <span class=\"_ _0\"></span>in commento si rimanda a <span class=\"_ _0\"></span>quanto </span>rappresentato <span class=\"_ _10\"></span>alla <span class=\"_ _10\"></span>nota <span class=\"_ _11\"> </span>39 <span class=\"_ _10\"> </span>\u201c<span class=\"_ _0\"></span>Operazioni <span class=\"_ _10\"></span>con <span class=\"_ _10\"> </span>parti <span class=\"_ _11\"> </span>correlate\u201d <span class=\"_ _10\"></span>e <span class=\"_ _11\"> </span>nell\u2019informati<span class=\"_ _1\"></span>va <span class=\"_ _10\"> </span>allegata <span class=\"_ _10\"> </span>al <span class=\"_ _11\"> </span>presente <span class=\"_ _10\"> </span>bilancio consolidato in merito<span class=\"_ _4\"></span> ai rapporti infragruppo. Si <span class=\"_ _c\"> </span>segnala, <span class=\"_\"> </span><span class=\"ff1a\">in <span class=\"_ _c\"> </span>ultimo, <span class=\"_ _c\"> </span>che <span class=\"_\"> </span>la <span class=\"_ _c\"> </span>voce <span class=\"_ _c\"> </span>in <span class=\"_ _c\"> </span>commento <span class=\"_\"> </span>non <span class=\"_ _c\"> </span>include <span class=\"_ _c\"> </span>nessun <span class=\"_\"> </span>saldo <span class=\"_ _c\"> </span>passivo <span class=\"_\"> </span>nell\u2019esercizio <span class=\"_\"> </span>2022 <span class=\"_\"> </span>e </span>nell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_\"> </span>202<span class=\"_ _1\"></span>1, <span class=\"_\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _b\"> </span>riferimento <span class=\"_\"> </span>all<span class=\"_ _1\"></span>a <span class=\"_\"> </span>p<span class=\"_ _4\"></span>os<span class=\"_ _0\"></span>izione <span class=\"_ _b\"> </span>debitoria <span class=\"_ _b\"> </span>del <span class=\"_\"> </span>Gruppo<span class=\"_ _1\"></span> <span class=\"_\"> </span>n<span class=\"_ _1\"></span>ei <span class=\"_\"> </span>co<span class=\"_ _4\"></span>nf<span class=\"_ _0\"></span>ronti <span class=\"_ _b\"> </span>di <span class=\"_\"> </span>Consorzi<span class=\"_ _4\"></span> <span class=\"_\"> </span>e <span class=\"_ _9\"> </span>Soci<span class=\"_ _1\"></span>et\u00e0 Consortili (\"SPV\"<span class=\"_ _1\"></span>) funzionan<span class=\"_ _1\"></span>ti a ribaltament<span class=\"_ _1\"></span>o costi e non inclusi n<span class=\"_ _1\"></span>ell'area di consoli<span class=\"_ _4\"></span>damento del Gruppo. 29. Passivit<span class=\"_ _1\"></span>\u00e0 corr<span class=\"_ _1\"></span>enti per impos<span class=\"_ _1\"></span>te sul reddit<span class=\"_ _1\"></span>o e altri debiti tributari<span class=\"ff19\"> </span>29.1 P<span class=\"_ _1\"></span>assivit<span class=\"_ _1\"></span>\u00e0 corr<span class=\"_ _1\"></span>enti pe<span class=\"_ _1\"></span>r impos<span class=\"_ _1\"></span>te sul r<span class=\"_ _4\"></span>eddito <span class=\"ff19\"> </span>La composizione <span class=\"_ _4\"></span>delle \u201cPas<span class=\"_ _1\"></span>sivit\u00e0<span class=\"_ _1\"></span> corr<span class=\"_ _1\"></span>enti per impos<span class=\"_ _4\"></span>te sul r<span class=\"_ _1\"></span>eddito\u201d \u00e8 ri<span class=\"_ _1\"></span>porta<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span> di seguito.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Debiti per Imposte correnti - IRES 4.735<span class=\"fca sc0\"> </span>4.430<span class=\"fca sc0\"> </span>(305)<span class=\"fca sc0\"> </span>Debiti per Imposte correnti - IRAP 7.667<span class=\"fca sc0\"> </span>13.832<span class=\"fca sc0\"> </span>6.165<span class=\"fca sc0\"> </span>Debiti per Imposte correnti - Estero 157.956<span class=\"fca sc0\"> </span>67.072<span class=\"fca sc0\"> </span>(90.884)<span class=\"fca sc0\"> </span>Totale 170.358<span class=\"fca sc0\"> </span>85.334<span class=\"fca sc0\"> </span>(85.024)<span class=\"fca sc0\"> </span>Il dec<span class=\"_ _1\"></span>remento d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>i \u201cD<span class=\"_ _1\"></span>ebiti p<span class=\"_ _1\"></span>er Impost<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> corr<span class=\"_ _1\"></span>enti Est<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ro\u201d <span class=\"_ _4\"></span>\u00e8<span class=\"_ _0\"></span> ess<span class=\"_ _1\"></span>enzialmente <span class=\"_ _4\"></span>riconducibile al<span class=\"_ _1\"></span>l\u2019 Eti<span class=\"_ _1\"></span>opia. <span class=\"_ _4\"></span>A tal riguar<span class=\"_ _1\"></span>do si <span class=\"_ _2\"></span>precisa <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>nell\u2019ese<span class=\"_ _1\"></span>rcizio <span class=\"_ _2\"></span>2021 <span class=\"_ _2\"></span>Webuild <span class=\"_ _2\"></span><span class=\"ff19\">Filiale <span class=\"_ _2\"></span>Etiopia <span class=\"_ _0\"></span>ha <span class=\"_ _2\"></span>scontato, <span class=\"_ _2\"></span>oltre <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>consueta <span class=\"_ _2\"></span>tassazion<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>sui <span class=\"_ _2\"></span>redditi </span>prodotti <span class=\"_\"> </span>nel <span class=\"_ _c\"> </span>paese, <span class=\"_ _c\"> </span>anch<span class=\"_ _1\"></span>e <span class=\"_ _c\"> </span>gli <span class=\"_\"> </span>ulteriori <span class=\"_ _c\"> </span>effetti <span class=\"_\"> </span>relativi <span class=\"_\"> </span>all\u2019accertamento <span class=\"_\"> </span>delle <span class=\"_\"> </span>maggiori <span class=\"_ _c\"> </span>somme <span class=\"_\"> </span>riferite <span class=\"_ _c\"> </span>alla Corporate <span class=\"_ _0\"></span>Income <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>ax<span class=\"ff19\"> <span class=\"_ _2\"></span>contestate <span class=\"_ _0\"></span>da <span class=\"_ _2\"></span>parte <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>Autorit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>fiscali <span class=\"_ _0\"></span>locali <span class=\"_ _0\"></span>(ERCA)<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>riguardo <span class=\"_ _2\"></span>agli <span class=\"_ _0\"></span>anni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>imposta </span>2017<span class=\"ls0\">-<span class=\"_ _1\"></span>2019. </span>29. 2 Altri debiti tribut<span class=\"_ _4\"></span>ari <span class=\"ff19\"> </span>La composizione <span class=\"_ _4\"></span>degli \u201c<span class=\"_ _3\"></span>Altri debiti tri<span class=\"_ _4\"></span>bu<span class=\"_ _0\"></span>tari\u201d \u00e8 ri<span class=\"_ _1\"></span>porta<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>di seguito.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Debiti verso Erario per IVA 66.265<span class=\"fca sc0\"> </span>65.333<span class=\"fca sc0\"> </span>(932)<span class=\"fca sc0\"> </span>Altri debiti per imposte indirette 34.521<span class=\"fca sc0\"> </span>24.848<span class=\"fca sc0\"> </span>(9.673)<span class=\"fca sc0\"> </span>Totale 100.786<span class=\"fca sc0\"> </span>90.181<span class=\"fca sc0\"> </span>(10.605)<span class=\"fca sc0\"> </span>30. Altre passivit\u00e0<span class=\"_ _1\"></span> corren<span class=\"_ _4\"></span>ti<span class=\"ff19\"> </span>Le \u201c<span class=\"_ _3\"></span>Altr<span class=\"_ _1\"></span>e passivi<span class=\"_ _1\"></span>t\u00e0 c<span class=\"_ _1\"></span>orren<span class=\"_ _4\"></span>ti\u201d<span class=\"_ _0\"></span> sono com<span class=\"_ _4\"></span>poste c<span class=\"_ _1\"></span>ome indica<span class=\"_ _4\"></span>to di seguito:<span class=\"ff19\"> </span>31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 33.288<span class=\"fca sc0\"> </span>33.288<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Debiti verso enti pubblici Altri debiti 175.789<span class=\"fca sc0\"> </span>232.656<span class=\"fca sc0\"> </span>56.867<span class=\"fca sc0\"> </span>Personale 102.920<span class=\"fca sc0\"> </span>120.116<span class=\"fca sc0\"> </span>17.196<span class=\"fca sc0\"> </span>Istituti previdenziali 41.563<span class=\"fca sc0\"> </span>38.845<span class=\"fca sc0\"> </span>(2.718)<span class=\"fca sc0\"> </span>Altri debiti verso entit\u00e0 del Gruppo non consolidate e altre parti correlate  66.413<span class=\"fca sc0\"> </span>62.853<span class=\"fca sc0\"> </span>(3.560)<span class=\"fca sc0\"> </span>Debiti per indennizzi ed espropri 109.745<span class=\"fca sc0\"> </span>85.145<span class=\"fca sc0\"> </span>(24.600)<span class=\"fca sc0\"> </span>Ratei e risconti passivi 35.703<span class=\"fca sc0\"> </span>47.746<span class=\"fca sc0\"> </span>12.043<span class=\"fca sc0\"> </span>Totale 565.421<span class=\"fca sc0\"> </span>620.649<span class=\"fca sc0\"> </span>55.228<span class=\"fca sc0\"> </span>I debiti verso enti pubblici a<span class=\"_ _1\"></span>mmontano a \u20ac 33,3 milioni e sono integral<span class=\"_ _1\"></span>mente riferit<span class=\"_ _1\"></span>i ai rapporti intrattenuti<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>con la <span class=\"_ _0\"></span>struttura <span class=\"_ _0\"></span>commissarial<span class=\"_ _1\"></span>e, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ovince e <span class=\"_ _2\"></span>i <span class=\"_ _0\"></span>comuni <span class=\"_ _0\"></span>campani <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>progetti RSU <span class=\"_ _2\"></span>Campania. Per <span class=\"_ _0\"></span>una disamina <span class=\"_ _11\"> </span>pi\u00f9 <span class=\"_ _9\"> </span>co<span class=\"_ _1\"></span>mpleta <span class=\"_ _11\"> </span>e <span class=\"_ _b\"> </span>articolata <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>complesso <span class=\"_ _b\"> </span>contesto <span class=\"_ _11\"> </span>relativo <span class=\"_ _b\"> </span>ai <span class=\"_ _b\"> </span>Progetti<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>RSU <span class=\"_ _b\"> </span>Campania, <span class=\"_ _11\"> </span>si <span class=\"_ _b\"> </span>rinvia <span class=\"_ _b\"> </span>al paragrafo \u201cPrincipali<span class=\"_ _1\"></span> fattori<span class=\"_ _1\"></span> di rischio e inc<span class=\"_ _1\"></span>ertezze\u201d ripo<span class=\"_ _1\"></span>rtato nella Relazi<span class=\"_ _1\"></span>one sulla g<span class=\"_ _1\"></span>estione.<span class=\"ff19\"> </span>Gli <span class=\"_ _f\"></span>altri <span class=\"_ _f\"></span>debiti <span class=\"_ _f\"></span>pari <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>\u20ac <span class=\"_ _f\"></span>232,7 <span class=\"_ _f\"></span>milioni <span class=\"_ _f\"></span>(\u20ac <span class=\"_ _f\"></span>175,8 <span class=\"_ _f\"></span>milioni <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>dicembre <span class=\"_ _2\"></span>2021) <span class=\"_ _f\"></span>evidenziano <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>aument<span class=\"_ _4\"></span>o, <span class=\"_ _f\"></span>rispett<span class=\"_ _1\"></span>o all\u2019<span class=\"_ _3\"></span>eser<span class=\"_ _4\"></span>cizio <span class=\"_ _0\"></span>precedente<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>circa \u20ac <span class=\"_ _2\"></span>56,9 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>principalmen<span class=\"_ _1\"></span>te riconducibile <span class=\"_ _0\"></span>(\u20ac <span class=\"_ _0\"></span>47,1 <span class=\"_ _0\"></span>milioni) agli <span class=\"_ _0\"></span>incassi <span class=\"_ _0\"></span>ricevuti nelle mor<span class=\"_ _4\"></span>e della definitiva c<span class=\"_ _4\"></span>omposizione di alcuni c<span class=\"_ _4\"></span>ontenziosi pe<span class=\"_ _1\"></span>ndenti rif<span class=\"_ _4\"></span>eriti ai pr<span class=\"_ _4\"></span>ogetti RSU<span class=\"_ _1\"></span> Campania. <span class=\"ff19\"> </span>Alla <span class=\"_ _d\"> </span>chiusura <span class=\"_ _d\"> </span>dell\u2019<span class=\"_ _3\"></span>eserci<span class=\"_ _1\"></span>zio <span class=\"_ _e\"> </span>c<span class=\"_ _1\"></span>orren<span class=\"_ _4\"></span>te <span class=\"_ _e\"> </span>il <span class=\"_ _d\"> </span>saldo <span class=\"_ _e\"> </span>della <span class=\"_ _d\"> </span>post<span class=\"_ _4\"></span>a <span class=\"_ _e\"> </span>in <span class=\"_ _d\"> </span>commento<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>ric<span class=\"_ _1\"></span>ompre<span class=\"_ _1\"></span>nde, <span class=\"_ _e\"> </span>oltr<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>quanto <span class=\"_ _d\"> </span>gi\u00e0 ra<span class=\"_ _1\"></span>ppresen<span class=\"_ _4\"></span>tato <span class=\"_ _a\"></span>per <span class=\"_ _10\"></span>il <span class=\"_ _a\"></span>proge<span class=\"_ _4\"></span>tto <span class=\"_ _10\"></span>RSU <span class=\"_ _a\"></span>Campania, <span class=\"_ _a\"></span>i <span class=\"_ _10\"></span>debiti <span class=\"_ _a\"></span>verso <span class=\"_ _a\"></span>gli <span class=\"_ _10\"></span>Enti <span class=\"_ _a\"></span>Comm<span class=\"_ _0\"></span>itte<span class=\"_ _1\"></span>nti <span class=\"_ _a\"></span>in <span class=\"_ _10\"></span>alcune <span class=\"_ _a\"></span>iniziativ<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>dell\u2019<span class=\"_ _3\"></span>area Poloni<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>(circ<span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>\u20ac <span class=\"_ _0\"></span>30 <span class=\"_ _0\"></span>milioni) <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ulteriori <span class=\"_ _0\"></span>passivit\u00e0 rilevat<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>ambito domestico (circ<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>\u20ac <span class=\"_ _0\"></span>85 <span class=\"_ _2\"></span>milioni) <span class=\"_ _0\"></span>principalmen<span class=\"_ _4\"></span>te rif<span class=\"_ _1\"></span>erite<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>commissioni <span class=\"_ _1\"></span>sulle g<span class=\"_ _4\"></span>aranzie<span class=\"_ _1\"></span> con<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>attuali<span class=\"_ _1\"></span>, pre<span class=\"_ _1\"></span>mi assicur<span class=\"_ _1\"></span>ativi<span class=\"_ _1\"></span> e a<span class=\"_ _1\"></span>ltr<span class=\"_ _1\"></span>e pos<span class=\"_ _1\"></span>te r<span class=\"_ _4\"></span>esiduali nelle commesse di <span class=\"_ _1\"></span>pi\u00f9 re<span class=\"_ _1\"></span>cent<span class=\"_ _1\"></span>e aggiudicazi<span class=\"_ _1\"></span>one.<span class=\"ff19\"> </span>Pe<span class=\"_ _1\"></span>r ci\u00f2 che a<span class=\"_ _1\"></span>ttiene la co<span class=\"_ _1\"></span>mposizione dei de<span class=\"_ _1\"></span>biti ve<span class=\"_ _1\"></span>rso<span class=\"_ _1\"></span> Societ<span class=\"_ _4\"></span>\u00e0 del Gruppo non cons<span class=\"_ _1\"></span>olida<span class=\"_ _4\"></span>te e altre<span class=\"_ _1\"></span> parti corr<span class=\"_ _4\"></span>elate si rimanda <span class=\"_ _10\"></span>a <span class=\"_ _11\"> </span>quant<span class=\"_ _4\"></span>o <span class=\"_ _11\"> </span>rappr<span class=\"_ _4\"></span>esenta<span class=\"_ _4\"></span>to <span class=\"_ _11\"> </span>alla <span class=\"_ _10\"> </span>nota <span class=\"_ _10\"></span>39 <span class=\"_ _11\"> </span>\u201cOper<span class=\"_ _4\"></span>azioni <span class=\"_ _10\"> </span>con <span class=\"_ _10\"> </span>parti <span class=\"_ _11\"> </span>corr<span class=\"_ _1\"></span>elat<span class=\"_ _4\"></span>e\u201d <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>nell\u2019inf<span class=\"_ _4\"></span>ormativa<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>allegata <span class=\"_ _10\"> </span>al prese<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> bilancio cons<span class=\"_ _1\"></span>olidat<span class=\"_ _4\"></span>o in merito ai ra<span class=\"_ _4\"></span>pp<span class=\"_ _0\"></span>orti inf<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>agruppo.<span class=\"ff19\"> </span>I <span class=\"_ _10\"></span>debiti <span class=\"_ _10\"></span>per <span class=\"_ _a\"></span>indennizzi <span class=\"_ _10\"></span>ed <span class=\"_ _a\"></span>espropri <span class=\"_ _a\"></span>affe<span class=\"_ _1\"></span>riscono<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>\u20ac <span class=\"_ _a\"></span>81,4 <span class=\"_ _10\"></span>milioni <span class=\"_ _10\"></span>(\u20ac <span class=\"_ _a\"></span>105,7 <span class=\"_ _10\"></span>milioni) <span class=\"_ _a\"></span>alla <span class=\"_ _10\"></span>tra<span class=\"_ _4\"></span>tta <span class=\"_ _10\"></span>f<span class=\"_ _1\"></span>errov<span class=\"_ _1\"></span>iaria <span class=\"_ _a\"></span>Alta V<span class=\"_ _4\"></span>elocit<span class=\"_ _4\"></span>\u00e0/Capacit\u00e0 V<span class=\"_ _3\"></span>erona-Pa<span class=\"_ _1\"></span>dova.<span class=\"ff19\"> </span>31. Garanzie, impegni, rischi e pass<span class=\"_ _0\"></span>ivit\u00e0 potenziali 31.1 Garanzie e Im<span class=\"_ _1\"></span>pegni Di seguito si el<span class=\"_ _1\"></span>encano le principal<span class=\"_ _1\"></span>i garanzie pr<span class=\"_ _1\"></span>estate. (Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Fidejussioni contrattuali 18.666.478<span class=\"fca sc0\"> </span>20.265.418<span class=\"fca sc0\"> </span>Fideiussioni per concessione di finanziamento bancario 175.666<span class=\"fca sc0\"> </span>106.332<span class=\"fca sc0\"> </span>Fideiussioni per crediti all\u2019esportazione<span class=\"ff19\"> </span>6.339<span class=\"fca sc0\"> </span>5.829<span class=\"fca sc0\"> </span>Altre 1.998.930<span class=\"fca sc0\"> </span>2.206.773<span class=\"fca sc0\"> </span>Totale 20.847.413<span class=\"fca sc0\"> </span>22.584.352<span class=\"fca sc0\"> </span>Le <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>ideiussioni <span class=\"_ _4\"></span>contrattual<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>si riferiscon<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>a garanzi<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>prestate <span class=\"_ _1\"></span>ai <span class=\"_ _4\"></span>committenti <span class=\"_ _4\"></span>per buona <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>secuzione <span class=\"_ _4\"></span>lavori, <span class=\"_ _4\"></span>anticipi contrattuali, svincolo tratt<span class=\"_ _1\"></span>enute a garanzia nell\u2019ambito<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>dei progetti in esecuzione o per partecipazioni a gare. Il valore <span class=\"_ _3\"></span>delle <span class=\"_ _4\"></span>fidejussioni <span class=\"_ _3\"></span>contrattuali <span class=\"_ _3\"></span>riportato <span class=\"_ _4\"></span>nella <span class=\"_ _3\"></span>tabella <span class=\"_ _3\"></span>pre<span class=\"_ _0\"></span>cedente <span class=\"_ _3\"></span>si <span class=\"_ _4\"></span>riferisce <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>\u20ac <span class=\"_ _4\"></span>8.117,1 <span class=\"_ _3\"></span>milioni <span class=\"_ _4\"></span>(\u20ac <span class=\"ff19\">6<span class=\"_ _1\"></span>.522,0 </span>milioni) a garanzi<span class=\"_ _1\"></span>e rilasciate<span class=\"_ _1\"></span> direttamente<span class=\"_ _1\"></span> dal Gruppo L<span class=\"_ _1\"></span>ane. Il <span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _4\"></span>complessivo <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>garanzie <span class=\"_ _4\"></span>prestate <span class=\"_ _4\"></span>nell\u2019interesse <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>societ\u00e0 col<span class=\"_ _1\"></span>legate <span class=\"_ _4\"></span>e <span class=\"ff1b\">Join<span class=\"_ _1\"></span>t <span class=\"_ _4\"></span>Ventures<span class=\"ff19\"> <span class=\"_ _1\"></span><span class=\"ff1a\">\u00e8 <span class=\"_ _1\"></span>pari <span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>\u20ac <span class=\"_ _4\"></span>1.459,7 </span></span></span>milioni (\u20ac 1.64<span class=\"_ _1\"></span>8,9 milioni).<span class=\"ff19\"> </span>31.2 Garanzie Reali<span class=\"_ _1\"></span>  Si riferiscono a p<span class=\"_ _1\"></span>egni sulle a<span class=\"_ _1\"></span>zioni della Societ\u00e0<span class=\"_ _1\"></span> di proget<span class=\"_ _1\"></span>to per \u20ac 13,3 mili<span class=\"_ _1\"></span>oni.<span class=\"ff19\"> </span>31.3 Contenziosi tributa<span class=\"_ _1\"></span>ri Webuild S.p.A. Con riferimento ai <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>incipali<span class=\"_ _1\"></span> contenziosi della <span class=\"ff1a\">Societ\u00e0 i<span class=\"_ _4\"></span>n essere con l\u2019Agenzia dell<span class=\"_ _1\"></span>e Entrate si ripo<span class=\"_ _4\"></span>rta che:<span class=\"ff19\"> </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">riguardo <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>controversia <span class=\"_ _a\"></span>concernente <span class=\"_ _a\"></span>il <span class=\"_ _10\"></span>rimborso <span class=\"_ _f\"></span>di <span class=\"_ _10\"></span>crediti <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>imposta <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>nominal<span class=\"_ _1\"></span>i <span class=\"_ _a\"></span>\u20ac<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>12,3 <span class=\"_ _a\"></span>milioni <span class=\"_ _10\"></span>oltre </span></span>interessi <span class=\"_ _0\"></span>acquisiti <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>terzi <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>occasione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>precedenti<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>operazioni <span class=\"_ _2\"></span>straordinarie, <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>data <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7 <span class=\"_ _2\"></span>gennaio <span class=\"_ _0\"></span>2020 <span class=\"_ _2\"></span>si era tenuta l\u2019udienza<span class=\"_ _1\"></span> in Cass<span class=\"_ _1\"></span>azione, con succ<span class=\"_ _1\"></span>essivo rinvio al<span class=\"_ _1\"></span>la Commission<span class=\"_ _1\"></span>e Tributaria<span class=\"_ _1\"></span> Regionale. La Soci<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>t\u00e0 ha <span class=\"_ _b\"> </span>presentato <span class=\"_ _b\"> </span>ricorso <span class=\"_\"> </span>p<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>r <span class=\"_ _b\"> </span>riassunzione <span class=\"_ _b\"> </span>nei <span class=\"_ _b\"> </span>te<span class=\"_ _0\"></span>rmini <span class=\"_ _11\"> </span>di <span class=\"_\"> </span>legge <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>in <span class=\"_\"> </span>data <span class=\"_\"> </span>1<span class=\"_ _1\"></span>8 <span class=\"_ _b\"> </span>novembre <span class=\"_ _b\"> </span>2022 <span class=\"_\"> </span>sono <span class=\"_ _11\"> </span>state depositate le i<span class=\"_ _1\"></span>stanze di esti<span class=\"_ _1\"></span>nzione del giudizio <span class=\"_ _4\"></span>per cessata materia del co<span class=\"_ _1\"></span>ntendere in qua<span class=\"_ _4\"></span>nto si \u00e8 pervenuti ad <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>conciliazione <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>l\u2019Agenzia <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>Entrate <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>riconosciuto <span class=\"_ _a\"></span>\u20ac <span class=\"_ _a\"></span>9,3 <span class=\"_ _a\"></span>milioni <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>capitale <span class=\"_ _a\"></span>ed <span class=\"_ _a\"></span>\u20ac <span class=\"_ _a\"></span>2,4 milioni per int<span class=\"_ _1\"></span>eressi; \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">a <span class=\"_ _f\"></span>seguito <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>ispezione <span class=\"_ _f\"></span>fisc<span class=\"ff1a\">ale <span class=\"_ _f\"></span>sul <span class=\"_ _f\"></span>Consorzio <span class=\"_ _f\"></span>Constructor <span class=\"_ _2\"></span>M2 <span class=\"_ _f\"></span>Lima <span class=\"_ _a\"></span>concernente<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>l\u2019anno <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>imposta <span class=\"_ _f\"></span>2015, <span class=\"_ _2\"></span>\u00e8 </span></span></span>stato <span class=\"_ _2\"></span>notificato <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>Avviso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Accertamento <span class=\"_ _2\"></span>contenente<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>pretesa <span class=\"_ _2\"></span>complessiva <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>circa <span class=\"_ _2\"></span>\u20ac<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>15,9 <span class=\"_ _2\"></span>milioni, <span class=\"_ _0\"></span>il quale <span class=\"_\"> </span>v<span class=\"_ _1\"></span>ede <span class=\"_\"> </span>come <span class=\"_ _b\"> </span>pr<span class=\"_ _0\"></span>incipa<span class=\"_ _1\"></span>le <span class=\"_\"> </span>rilievo <span class=\"_ _b\"> </span>mosso <span class=\"_\"> </span>dal <span class=\"_\"> </span>fi<span class=\"_ _1\"></span>sco <span class=\"_\"> </span>loca<span class=\"_ _1\"></span>le <span class=\"_\"> </span>(SUNAT<span class=\"_ _1\"></span>) <span class=\"_\"> </span>una <span class=\"_\"> </span>div<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>rsa <span class=\"_\"> </span>interpr<span class=\"_ _1\"></span>etazione <span class=\"_\"> </span>d<span class=\"_ _1\"></span>ella modalit\u00e0 <span class=\"_ _a\"></span>(principi <span class=\"_ _a\"></span>contabili<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>internazionali) <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>cui <span class=\"_ _a\"></span>sono <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>tati <span class=\"_ _a\"></span>rilevati <span class=\"_ _f\"></span>i <span class=\"_ _10\"></span>ricavi <span class=\"_ _a\"></span>contrattuali<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>relativi <span class=\"_ _a\"></span>ai <span class=\"_ _10\"></span>lavori<span class=\"_ _1\"></span> svolti. <span class=\"_ _a\"></span>La <span class=\"_ _10\"></span>Societ\u00e0 <span class=\"_ _f\"></span>ha <span class=\"_ _10\"></span>una <span class=\"_ _a\"></span>quota <span class=\"_ _10\"></span>di <span class=\"_ _a\"></span>interesse <span class=\"_ _a\"></span>nel <span class=\"_ _10\"></span>Cons<span class=\"_ _1\"></span>orzio <span class=\"_ _a\"></span>Constructor <span class=\"_ _a\"></span>M2 <span class=\"_ _10\"></span>Lima <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>25,5%, <span class=\"_ _10\"></span>il <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>porta l\u2019esposizione<span class=\"ff19\"> <span class=\"_ _3\"></span><span class=\"ff1a\">f<span class=\"_ _0\"></span>iscale <span class=\"_ _3\"></span>della <span class=\"_ _4\"></span>Societ\u00e0 <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>circa <span class=\"_ _4\"></span>\u20ac<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>4,06 <span class=\"_ _4\"></span>milioni <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>lazione <span class=\"_ _4\"></span>alla <span class=\"_ _3\"></span>sud<span class=\"_ _0\"></span>detta <span class=\"_ _3\"></span>pretesa <span class=\"_ _4\"></span>totale. <span class=\"_ _4\"></span>I<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>Consorzio, </span></span>che <span class=\"_\"> </span>ritie<span class=\"_ _1\"></span>ne <span class=\"_\"> </span>corr<span class=\"_ _1\"></span>etto <span class=\"_\"> </span>il<span class=\"_ _1\"></span> <span class=\"_\"> </span>proprio <span class=\"_ _b\"> </span>operato, <span class=\"_\"> </span>ha <span class=\"_ _b\"> </span>regolarmente <span class=\"_ _9\"> </span>prov<span class=\"_ _1\"></span>veduto <span class=\"_\"> </span>a <span class=\"_ _b\"> </span>presentare <span class=\"_\"> </span>ricor<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>o <span class=\"_\"> </span>av<span class=\"_ _1\"></span>verso <span class=\"_\"> </span>a<span class=\"_ _1\"></span>l suddetto Avvi<span class=\"_ _1\"></span>so di Accerta<span class=\"_ _1\"></span>mento entro i termini l<span class=\"_ _1\"></span>ocalmente previsti<span class=\"_ _1\"></span>; Inoltre, si riporta c<span class=\"_ _1\"></span>he la F<span class=\"ff1a\">iliale Etiopia, <span class=\"_ _1\"></span>nel corso dell\u2019<span class=\"_ _1\"></span>esercizio 2022, <span class=\"_ _1\"></span>ha subito una verifica <span class=\"_ _1\"></span>da parte dell\u2019a<span class=\"_ _4\"></span>utorit\u00e0 </span>fiscale etiope a<span class=\"_ _1\"></span> cui ha <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>atto seguit<span class=\"_ _1\"></span>o la notifica <span class=\"_ _4\"></span>di un avviso di acc<span class=\"_ _1\"></span>ertamento. Dopo <span class=\"_ _4\"></span>un intenso contraditto<span class=\"_ _4\"></span>rio con la <span class=\"_ _a\"></span>s<span class=\"ff1a\">tessa <span class=\"_ _a\"></span>autorit\u00e0, <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>pervenuti <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>definizi<span class=\"_ _1\"></span>one <span class=\"_ _a\"></span>dell\u2019atto <span class=\"_ _f\"></span>in <span class=\"_ _10\"></span>question<span class=\"_ _1\"></span>e, <span class=\"_ _a\"></span>mediante <span class=\"_ _a\"></span>cancellazione <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>sanzioni <span class=\"_ _a\"></span>e </span>interessi <span class=\"_ _4\"></span>e contestua<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>acqui<span class=\"_ _1\"></span>escenza i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>merito <span class=\"_ _4\"></span>alle i<span class=\"_ _1\"></span>mposte. <span class=\"_ _4\"></span>Le impost<span class=\"_ _1\"></span>e, ch<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>aranno <span class=\"_ _4\"></span>corrisposte <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>aluta<span class=\"_ _1\"></span> loca<span class=\"_ _1\"></span>le e <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>modo <span class=\"_ _b\"> </span>rateale, <span class=\"_ _11\"> </span>ammontano <span class=\"_ _b\"> </span>a <span class=\"_ _11\"> </span>e<span class=\"_ _0\"></span>q<span class=\"ff1a\">uivalenti <span class=\"_ _11\"> </span>\u20ac<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>17 <span class=\"_ _b\"> </span>milioni <span class=\"_ _11\"> </span>circa, <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>cui <span class=\"_ _b\"> </span>\u20ac <span class=\"_ _b\"> </span>12 <span class=\"_ _b\"> </span>milioni <span class=\"_ _b\"> </span>afferenti <span class=\"_ _11\"> </span>a <span class=\"_ _b\"> </span>differenze </span>temporanee recu<span class=\"_ _1\"></span>perabili negli<span class=\"_ _1\"></span> esercizi successi<span class=\"_ _1\"></span>vi. Inoltre, <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>considerazione <span class=\"_ _0\"></span>dell\u2019intervenuta<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>operazione <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>scissione, <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>riguardo <span class=\"_ _2\"></span>ai <span class=\"_ _0\"></span>principali <span class=\"_ _0\"></span>contenziosi <span class=\"_ _0\"></span>fiscali di <span class=\"ff1b lsd\">ex</span> Astaldi S.p.A. <span class=\"_ _1\"></span>(ora Astaris S.p<span class=\"_ _1\"></span>.A.) in esser<span class=\"_ _1\"></span>e, si riporta quanto <span class=\"_ _1\"></span>segue: \u2022 <span class=\"_ _15\"> </span>nell\u2019anno <span class=\"_ _a\"></span>2016, <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span><span class=\"ff19 ls7b\">Filial<span class=\"ls0\">e <span class=\"_ _10\"> </span>Astaldi <span class=\"_ _10\"></span>El <span class=\"_ _a\"></span>Salvador, <span class=\"_ _10\"></span>ha <span class=\"_ _a\"></span>ricevuto <span class=\"_ _10\"></span>un <span class=\"_ _10\"></span>atto <span class=\"_ _a\"></span>di <span class=\"_ _10\"> </span>accertamen<span class=\"_ _1\"></span>to <span class=\"_ _10\"></span>da <span class=\"_ _a\"></span>parte <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>locale<span class=\"_ _4\"></span> </span></span>autorit\u00e0 fiscale, relativo alla ridetermina<span class=\"_ _1\"></span>zione della base imponibile e delle relative <span class=\"_ _0\"></span>imposte sui redditi per l\u2019esercizio <span class=\"_ _c\"> </span>2012. <span class=\"_ _d\"> </span>Con <span class=\"_ _d\"> </span>il <span class=\"_ _d\"> </span>predetto <span class=\"_ _d\"> </span>accertamento, <span class=\"_ _c\"> </span>la <span class=\"_ _d\"> </span>locale <span class=\"_ _d\"> </span>autorit\u00e0 <span class=\"_ _d\"> </span>fiscale <span class=\"_ _d\"> </span>ha <span class=\"_ _d\"> </span>contestato <span class=\"_ _c\"> </span>alla <span class=\"_ _d\"> </span>Stabile Organizzazione una serie <span class=\"_ _0\"></span>di rilievi: (i) <span class=\"_ _0\"></span>ricavi ritenuti <span class=\"_ _0\"></span>non dichiarati per <span class=\"_ _0\"></span>USD 23,5 <span class=\"_ _0\"></span>milioni (equivalenti a <span class=\"_ _0\"></span>circa \u20ac <span class=\"ff19 ls1e\">22<span class=\"ls0\"> <span class=\"_ _0\"></span>milioni) qu<span class=\"ff1a\">ali proventi rinvenienti dalla sottoscrizione dell\u2019acco<span class=\"_ _1\"></span>rdo transattivo per la definizione della </span></span></span>controversia <span class=\"_ _2e\"> </span>relativa <span class=\"_ _2e\"> </span>al <span class=\"_ _34\"> </span>progetto <span class=\"_ _2e\"> </span>\u201c<span class=\"_ _0\"></span><span class=\"ff1b\">El <span class=\"_ _34\"> </span>Chaparral <span class=\"_ _2e\"> </span>Hydroelectric <span class=\"_ _2e\"> </span>Power <span class=\"_ _34\"> </span>Plant</span>\u201d; <span class=\"_ _34\"> </span>(ii) <span class=\"_ _34\"> </span>interes<span class=\"_ _1\"></span>si <span class=\"_ _34\"> </span>attivi presuntivament<span class=\"_ _1\"></span>e rinvenienti<span class=\"_ _1\"></span> da alcuni finanziamenti <span class=\"_ _0\"></span><span class=\"ff1b\">intercompa<span class=\"ls6\">ny</span></span> per USD 0,8 mili<span class=\"_ _1\"></span>oni (equivalenti a circa \u20ac 0<span class=\"_ _1\"></span>,<span class=\"ff19\">8 mil<span class=\"_ _1\"></span>ioni); <span class=\"_ _4\"></span>(<span class=\"_ _0\"></span>iii) <span class=\"_ _4\"></span>ricavi e <span class=\"_ _4\"></span>proventi dichi<span class=\"_ _1\"></span>arati <span class=\"_ _4\"></span>come <span class=\"_ _1\"></span>esenti <span class=\"_ _4\"></span>o non <span class=\"_ _1\"></span>imponibili <span class=\"_ _4\"></span>per U<span class=\"_ _1\"></span>SD <span class=\"_ _1\"></span>13,4 <span class=\"_ _1\"></span>milioni <span class=\"_ _4\"></span>(equivalenti<span class=\"_ _1\"></span> </span>a circa \u20ac <span class=\"ff19\">12<span class=\"_ _1\"></span>,6 milioni); <span class=\"_ _1\"></span>(iv) costi<span class=\"_ _1\"></span> per i qual<span class=\"_ _1\"></span>i si \u00e8 c<span class=\"_ _1\"></span>ontestata<span class=\"_ _1\"></span> la deducibil<span class=\"_ _1\"></span>it\u00e0 per US<span class=\"_ _1\"></span>D 15,4 mil<span class=\"_ _1\"></span>ioni (equival<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nti a </span>circa \u20ac <span class=\"ff19\">14<span class=\"_ _1\"></span>,4 <span class=\"ff1a\">milioni)<span class=\"_ _1\"></span>. A front<span class=\"_ _1\"></span>e dei pr<span class=\"_ _1\"></span>edetti rili<span class=\"_ _1\"></span>evi, l\u2019autori<span class=\"_ _1\"></span>t\u00e0 fiscale <span class=\"_ _1\"></span>locale ha <span class=\"_ _1\"></span>quindi ri<span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>terminato <span class=\"_ _1\"></span>le impost<span class=\"_ _4\"></span>e </span></span>sui <span class=\"_ _4\"></span>redditi <span class=\"_ _4\"></span>dovute <span class=\"_ _4\"></span>dalla <span class=\"_ _1\"></span>Filiale <span class=\"_ _4\"></span><span class=\"ff1a\">per <span class=\"_ _4\"></span>l\u2019a<span class=\"ff19\">nno <span class=\"_ _4\"></span>2012 <span class=\"_ _4\"></span>per un<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>maggior <span class=\"_ _4\"></span>importo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>USD <span class=\"_ _4\"></span>9,1 <span class=\"_ _4\"></span>milioni (<span class=\"_ _1\"></span>equivalenti <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>circa </span></span>\u20ac <span class=\"_ _f\"></span><span class=\"ff19 ls0\">8,5 <span class=\"_ _f\"></span>milioni), <span class=\"_ _f\"></span>oltre <span class=\"_ _f\"></span>sanzioni <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>interessi. <span class=\"_ _f\"></span>La <span class=\"_ _a\"></span><span class=\"ls7b\">Filiale</span><span class=\"ff1a\">, <span class=\"_ _f\"></span>con <span class=\"_ _a\"></span>l\u2019ausilio <span class=\"_ _2\"></span>dei <span class=\"_ _f\"></span>propri <span class=\"_ _f\"></span>consulenti <span class=\"_ _f\"></span>locali, <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>attivato <span class=\"_ _f\"></span>le </span></span>procedure previst<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> per contestar<span class=\"_ _1\"></span>e tutti i rilievi <span class=\"_ _1\"></span>mossi dalla loca<span class=\"_ _1\"></span>le autorit\u00e0 fiscale.  Sul fronte domesti<span class=\"_ _1\"></span>co, si segnala<span class=\"_ _1\"></span> che: \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">in <span class=\"_\"> </span>data <span class=\"_ _b\"> </span>28 <span class=\"_\"> </span>agosto <span class=\"_\"> </span>202<span class=\"_ _1\"></span>0, <span class=\"_\"> </span>l\u2019Agenzia <span class=\"_ _b\"> </span>delle <span class=\"_\"> </span>Entrat<span class=\"_ _1\"></span>e <span class=\"_\"> </span>ha <span class=\"_\"> </span>noti<span class=\"_ _1\"></span>ficato, <span class=\"_\"> </span>l\u2019att<span class=\"_ _1\"></span>o <span class=\"_\"> </span>di <span class=\"_\"> </span>r<span class=\"_ _1\"></span>ecupero <span class=\"_\"> </span>cr<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>diti <span class=\"_\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_\"> </span>indebita<span class=\"_ _4\"></span> </span></span>compensazione <span class=\"_ _4\"></span>di ecc<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>denze <span class=\"_ _4\"></span>IVA trasferit<span class=\"_ _1\"></span>e dal<span class=\"_ _1\"></span>le soci<span class=\"_ _1\"></span>et\u00e0 controll<span class=\"_ _1\"></span>ate <span class=\"_ _4\"></span>da Astaldi <span class=\"_ _4\"></span>e ad<span class=\"_ _1\"></span>erenti <span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>g<span class=\"ff1a\">ime <span class=\"_ _1\"></span>dell\u2019IV<span class=\"_ _1\"></span>A </span>di <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>per l\u2019a<span class=\"_ _1\"></span>nno <span class=\"_ _4\"></span>2017. <span class=\"_ _4\"></span>L\u2019importo <span class=\"_ _4\"></span>dell\u2019eccedenza <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>credito <span class=\"_ _4\"></span>oggetto <span class=\"_ _1\"></span>del <span class=\"_ _4\"></span>recupero <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>\u20ac <span class=\"_ _1\"></span>4,8 <span class=\"_ _4\"></span>milioni, <span class=\"_ _4\"></span>oltre sanzioni <span class=\"_ _c\"> </span>ed <span class=\"_ _c\"> </span>interessi <span class=\"_ _c\"> </span>pari, <span class=\"_ _d\"> </span>rispettiva<span class=\"_ _1\"></span>mente, <span class=\"_ _c\"> </span>a <span class=\"_ _d\"> </span>\u20ac <span class=\"_ _c\"> </span>1,4 <span class=\"_ _d\"> </span>milioni <span class=\"_\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>\u20ac <span class=\"_ _d\"> </span>0,5 <span class=\"_ _c\"> </span>milioni. <span class=\"_ _c\"> </span>Tale <span class=\"_ _c\"> </span>provvedimento <span class=\"_ _c\"> </span>ha comportato <span class=\"_ _f\"></span>altres\u00ec <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>diniego <span class=\"_ _f\"></span>al <span class=\"_ _a\"></span>rimborso <span class=\"_ _f\"></span>con <span class=\"_ _a\"></span>autorizz<span class=\"_ _4\"></span>azione <span class=\"_ _a\"></span>al <span class=\"_ _f\"></span>riporto <span class=\"_ _a\"></span>a <span class=\"_ _f\"></span>nuovo. <span class=\"_ _f\"></span>Astaldi <span class=\"_ _f\"></span>ha <span class=\"_ _a\"></span>impugnato <span class=\"_ _f\"></span>in sede contenzi<span class=\"_ _1\"></span>osa sia <span class=\"_ _1\"></span>l\u2019atto <span class=\"_ _1\"></span>di recupero cr<span class=\"_ _4\"></span>editi sia il<span class=\"_ _1\"></span> diniego al<span class=\"_ _1\"></span> rimborso. <span class=\"_ _4\"></span>I<span class=\"_ _0\"></span>n merito <span class=\"_ _4\"></span>al primo, la Com<span class=\"_ _1\"></span>missione Tributaria <span class=\"_ _a\"></span>Provinciale <span class=\"_ _10\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>Roma <span class=\"_ _10\"></span>ha <span class=\"_ _a\"></span>accolto <span class=\"_ _10\"></span>il <span class=\"_ _a\"></span>ricorso <span class=\"_ _10\"></span>e, <span class=\"_ _a\"></span>in <span class=\"_ _10\"></span>data <span class=\"_ _a\"></span>1<span class=\"_ _0\"></span>8 <span class=\"_ _a\"></span>novemb<span class=\"_ _0\"></span><span class=\"ff1a\">re <span class=\"_ _10\"></span>2022, <span class=\"_ _a\"></span>l\u2019Ufficio <span class=\"_ _10\"></span>ha <span class=\"_ _a\"></span>proposto </span>appello, <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>quale <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>stessa <span class=\"_ _2\"></span>si <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>costituita <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>giudizio <span class=\"_ _0\"></span>nei <span class=\"_ _2\"></span>termini <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>legge. <span class=\"_ _2\"></span>In <span class=\"_ _0\"></span>merito <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>secondo <span class=\"_ _f\"></span>Astaldi <span class=\"_ _0\"></span>\u00e8 risultata <span class=\"_ _10\"> </span>s<span class=\"_ _0\"></span>occombent<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>secondo <span class=\"_ _b\"> </span>grado <span class=\"_ _10\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>pendono <span class=\"_ _10\"> </span>i <span class=\"_ _11\"> </span>te<span class=\"_ _0\"></span>rmini <span class=\"_ _11\"> </span>per <span class=\"_ _11\"> </span>il <span class=\"_ _11\"> </span>ricorso <span class=\"_ _b\"> </span>in <span class=\"_ _10\"> </span>Cassazione. <span class=\"_ _11\"> </span>L\u2019eventuale<span class=\"_ _1\"></span> soccombenza <span class=\"_\"> </span><span class=\"ff1a\">determinerebbe <span class=\"_\"> </span>comunque <span class=\"_\"> </span>l\u2019insorgenza <span class=\"_\"> </span>di <span class=\"_ _c\"> </span>maggiori <span class=\"_\"> </span>crediti <span class=\"_ _c\"> </span>da <span class=\"_ _c\"> </span>riportare <span class=\"_\"> </span>a <span class=\"_ _c\"> </span>nuovo, <span class=\"_ _c\"> </span>con </span>incidenza dell<span class=\"_ _1\"></span>e sole sanzio<span class=\"_ _1\"></span>ni ed interessi<span class=\"_ _1\"></span>.  In <span class=\"_\"> </span>ordi<span class=\"_ _4\"></span>ne <span class=\"_\"> </span>alle <span class=\"_ _b\"> </span>controversie <span class=\"_ _b\"> </span>ancora <span class=\"_\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _b\"> </span>pendenza <span class=\"_\"> </span>di <span class=\"_ _b\"> </span>giudizio, <span class=\"_ _b\"> </span>la <span class=\"_\"> </span>Soci<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>t\u00e0, <span class=\"_\"> </span>c<span class=\"_ _4\"></span>onfortata <span class=\"_ _b\"> </span>dal <span class=\"_\"> </span>supporto <span class=\"_ _b\"> </span>dei <span class=\"_ _9\"> </span>prop<span class=\"_ _1\"></span>ri consulenti, <span class=\"_ _a\"></span>ritiene <span class=\"_ _10\"></span>che <span class=\"_ _10\"></span>il <span class=\"_ _a\"></span>proprio <span class=\"_ _10\"></span>operato <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _a\"></span>stato <span class=\"_ _10\"> </span>corretto <span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>ritiene <span class=\"_ _a\"></span>il <span class=\"_ _10\"> </span>rischio <span class=\"_ _a\"></span>di <span class=\"_ _10\"> </span>soccombenza <span class=\"_ _a\"></span>riferito <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>tali fattispecie <span class=\"_ _4\"></span>come no<span class=\"_ _4\"></span>n probabile. <span class=\"_ _4\"></span>Laddove <span class=\"_ _1\"></span>la <span class=\"_ _4\"></span>Societ\u00e0 ha<span class=\"_ _4\"></span> ritenuto<span class=\"_ _1\"></span> op<span class=\"_ _1\"></span>portuno <span class=\"_ _4\"></span>definire <span class=\"_ _4\"></span>la controver<span class=\"_ _1\"></span>sia, c<span class=\"_ _4\"></span>ome megli<span class=\"_ _1\"></span>o precisato, <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>esercitato <span class=\"_ _f\"></span>l\u2019opzione <span class=\"_ _a\"></span>per <span class=\"_ _f\"></span>aderire <span class=\"_ _f\"></span>ai <span class=\"_ _a\"></span>v<span class=\"_ _0\"></span>ari <span class=\"_ _f\"></span>istituti <span class=\"_ _f\"></span>giuridici <span class=\"_ _f\"></span>che <span class=\"_ _a\"></span>l\u2019ordinamento <span class=\"_ _2\"></span>mette <span class=\"_ _a\"></span>a <span class=\"_ _f\"></span>disposizione, quali <span class=\"_ _10\"></span>la <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span>finizione <span class=\"_ _a\"></span>agevolata <span class=\"_ _10\"></span>delle <span class=\"_ _10\"></span>liti <span class=\"_ _a\"></span>pe<span class=\"_ _0\"></span>ndenti, <span class=\"_ _a\"></span>la <span class=\"_ _10\"> </span>def<span class=\"_ _0\"></span>inizione <span class=\"_ _a\"></span>agevolata <span class=\"_ _10\"></span>dei <span class=\"_ _10\"></span>carichi <span class=\"_ _a\"></span>aff<span class=\"_ _0\"></span>idati <span class=\"_ _a\"></span>all\u2019Agente <span class=\"_ _10\"></span>della<span class=\"_ _1\"></span> Riscossione, la conci<span class=\"_ _1\"></span>liazion<span class=\"_ _1\"></span>e giudiziale e la<span class=\"_ _1\"></span> definizione a<span class=\"_ _1\"></span> seguito di accertamento con ad<span class=\"_ _1\"></span>esione. Fibe S.p.A. La Societ\u00e0 Fibe S.p.A., come riportato nelle prece<span class=\"_ _1\"></span>denti Relazioni, aveva in essere un contenzioso<span class=\"_ _1\"></span> relativamente<span class=\"_ _1\"></span> all\u2019ICI sull\u2019impia<span class=\"_ _1\"></span>nto di termoval<span class=\"_ _1\"></span>orizzazione di <span class=\"_ _1\"></span>Acerra. <span class=\"ff19\"> </span>In <span class=\"_ _1\"></span>merito <span class=\"_ _4\"></span>a ta<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>contenzio<span class=\"_ _1\"></span>so <span class=\"_ _4\"></span>Fibe S.p.A.<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>data 7 <span class=\"_ _4\"></span>marzo <span class=\"_ _4\"></span>2018, ha <span class=\"_ _4\"></span>presentato <span class=\"_ _4\"></span>istanza <span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>la <span class=\"_ _4\"></span>definizione <span class=\"_ _4\"></span>agevolata dei <span class=\"_ _d\"> </span>carichi <span class=\"_ _d\"> </span>affidati <span class=\"_ _d\"> </span>all\u2019Agente <span class=\"_ _d\"> </span>della <span class=\"_ _c\"> </span>Riscossione <span class=\"_ _d\"> </span>ai <span class=\"_ _d\"> </span>sensi <span class=\"_ _e\"> </span>dell<span class=\"_ _1\"></span>\u2019art. <span class=\"_ _d\"> </span>1 <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>D.L. <span class=\"_ _d\"> </span>n\u00b0 <span class=\"_ _e\"> </span>148/<span class=\"_ _1\"></span>2017 <span class=\"_ _d\"> </span>convertito <span class=\"_ _d\"> </span>con<span class=\"_ _1\"></span> modificazioni dal<span class=\"_ _1\"></span>la Legge n\u00b0 172/2<span class=\"_ _1\"></span>017. Un <span class=\"_ _14\"> </span>ulteriore <span class=\"_ _20\"> </span>contenzioso <span class=\"_ _14\"> </span>\u00e8 <span class=\"_ _20\"> </span>rappresenta<span class=\"_ _1\"></span>to <span class=\"_ _20\"> </span>dall\u2019avviso <span class=\"_ _14\"> </span>di <span class=\"_ _20\"> </span>accertamento <span class=\"_ _14\"> </span>IRPEG<span class=\"_ _0\"></span>-IRAP-IV<span class=\"_ _1\"></span><span class=\"ls0\">A <span class=\"_ _20\"> </span>2003, <span class=\"_ _14\"> </span>emesso </span>dall\u2019Agenzia <span class=\"_ _4\"></span>delle Ent<span class=\"_ _1\"></span>rate r<span class=\"_ _1\"></span>ecante una<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pretesa <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>iscale <span class=\"_ _4\"></span>complessiva <span class=\"_ _1\"></span>pari <span class=\"_ _4\"></span>a \u20ac 6<span class=\"_ _1\"></span>,5 <span class=\"_ _1\"></span>milioni <span class=\"_ _1\"></span>(per <span class=\"ff19\">indebita <span class=\"_ _4\"></span>deduzione <span class=\"_ _1\"></span>di </span>costi <span class=\"_ _14\"> </span>per <span class=\"_ _17\"> </span>v<span class=\"_ _0\"></span>iolazione <span class=\"_ _17\"> </span>del <span class=\"_ _14\"> </span>principio <span class=\"_ _14\"> </span>di <span class=\"_ _14\"> </span>inerenza/com<span class=\"_ _1\"></span>petenza <span class=\"_ _17\"> </span>e <span class=\"_ _14\"> </span>indebita <span class=\"_ _14\"> </span>detrazione <span class=\"_ _14\"> </span>di <span class=\"_ _17\"> </span>IVA, <span class=\"_ _14\"> </span>per <span class=\"_ _14\"> </span>effetto dell\u2019applicazi<span class=\"_ _1\"></span>one di un\u2019al<span class=\"ff19\">iquota supe<span class=\"_ _1\"></span>riore rispetto a q<span class=\"_ _1\"></span>uella do<span class=\"_ _1\"></span>vuta). </span>In ultimo <span class=\"_ _0\"></span>la Cassazione ha rinviato tale controversia alla Commissione Tributaria Regionale della Campania ove la societ\u00e0 ha d<span class=\"_ _1\"></span>ebitamente ri<span class=\"_ _1\"></span>assunto il giudizio. In <span class=\"_\"> </span>ordin<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_\"> </span>al<span class=\"_ _1\"></span>la <span class=\"_ _9\"> </span>contr<span class=\"_ _1\"></span>oversia <span class=\"_ _b\"> </span>ancora <span class=\"_\"> </span>in <span class=\"_ _b\"> </span>pendenza <span class=\"_\"> </span>di <span class=\"_ _b\"> </span>giudizio, <span class=\"_\"> </span>la <span class=\"_ _b\"> </span>Societ\u00e0, <span class=\"_ _b\"> </span>confortata <span class=\"_ _b\"> </span>dal <span class=\"_\"> </span>supporto <span class=\"_ _b\"> </span>dei <span class=\"_\"> </span>prop<span class=\"_ _1\"></span>ri consulenti, <span class=\"_ _f\"></span>ritiene <span class=\"_ _10\"></span>che <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>proprio <span class=\"_ _a\"></span>operato <span class=\"_ _a\"></span>sia <span class=\"_ _a\"></span>stato <span class=\"_ _a\"></span>corretto <span class=\"_ _a\"></span>e <span class=\"_ _10\"></span>ritiene <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>rischio <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>occombenza <span class=\"_ _f\"></span>riferito <span class=\"_ _10\"></span>a <span class=\"_ _a\"></span>tale<span class=\"_ _1\"></span> fattispecie <span class=\"_ _4\"></span>come no<span class=\"_ _4\"></span>n probabile. <span class=\"_ _4\"></span>Laddove <span class=\"_ _1\"></span>la <span class=\"_ _4\"></span>Societ\u00e0 ha<span class=\"_ _4\"></span> ritenuto<span class=\"_ _1\"></span> op<span class=\"_ _1\"></span>portuno <span class=\"_ _4\"></span>definire <span class=\"_ _4\"></span>la controversia, c<span class=\"_ _4\"></span>ome megli<span class=\"_ _1\"></span>o prima <span class=\"_ _d\"> </span>precisato, <span class=\"_ _d\"> </span>ha <span class=\"_ _d\"> </span>esercitato <span class=\"_ _d\"> </span>l\u2019opzione <span class=\"_ _d\"> </span>per <span class=\"_ _d\"> </span>aderire <span class=\"_ _d\"> </span>ai <span class=\"_ _e\"> </span>va<span class=\"_ _1\"></span>ri <span class=\"_ _d\"> </span>istituti <span class=\"_ _d\"> </span>giuridici <span class=\"_ _d\"> </span>che <span class=\"_ _e\"> </span>l<span class=\"_ _1\"></span>\u2019ordinamento <span class=\"_ _d\"> </span>mette <span class=\"_ _d\"> </span>a disposizione, <span class=\"_\"> </span>q<span class=\"_ _4\"></span>uali <span class=\"_\"> </span>la <span class=\"_\"> </span>definizione <span class=\"_\"> </span>a<span class=\"_ _1\"></span>gevolata <span class=\"_\"> </span>d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>lle <span class=\"_\"> </span>liti <span class=\"_ _b\"> </span>pe<span class=\"_ _0\"></span>ndenti, <span class=\"_\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_\"> </span>definizion<span class=\"_ _1\"></span>e <span class=\"_\"> </span>agevolata <span class=\"_\"> </span>d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>i <span class=\"_\"> </span>carichi <span class=\"_ _9\"> </span>affida<span class=\"_ _1\"></span>ti all\u2019Agente del<span class=\"ff19\">la Ri<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>cossione, la conci<span class=\"_ _1\"></span>liazione giudizi<span class=\"_ _1\"></span>ale e la de<span class=\"_ _1\"></span>finizione a seguito<span class=\"_ _1\"></span> di accertam<span class=\"_ _1\"></span>ento con adesion<span class=\"_ _1\"></span>e. </span>COMERI S.p.A<span class=\"sc0\">. </span>Nel <span class=\"_ _c\"> </span>corso <span class=\"_ _c\"> </span>dell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _c\"> </span>2015 <span class=\"_ _c\"> </span>l\u2019Agenzia <span class=\"_\"> </span>delle <span class=\"_ _c\"> </span>Entrate <span class=\"_\"> </span>ha <span class=\"_ _c\"> </span>notificato <span class=\"_ _c\"> </span>alla <span class=\"_\"> </span>S<span class=\"_ _0\"></span>ociet\u00e0<span class=\"_ _1\"></span> <span class=\"_ _c\"> </span>COMERI <span class=\"_ _c\"> </span>S.p.A. <span class=\"_\"> </span>l\u2019avviso <span class=\"_ _c\"> </span>di accertamento <span class=\"_ _16\"> </span>ch<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>ha <span class=\"_ _16\"> </span>pe<span class=\"_ _1\"></span>dissequamente <span class=\"_ _e\"> </span>recepito <span class=\"_ _16\"> </span>gli <span class=\"_ _e\"> </span>s<span class=\"_ _0\"></span>tessi <span class=\"_ _16\"> </span>rilievi <span class=\"_ _e\"> </span>contenuti <span class=\"_ _16\"> </span>in <span class=\"_ _e\"> </span>un <span class=\"_ _16\"> </span>Processo <span class=\"_ _16\"> </span>Verbale <span class=\"_ _e\"> </span>di Constatazione notificato <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>Guardia <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>Finanza. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _2\"></span>ha <span class=\"_ _0\"></span>tempestivam<span class=\"_ _1\"></span>ente <span class=\"_ _0\"></span>impugnato <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>citato <span class=\"_ _2\"></span>Avviso e contemporan<span class=\"_ _1\"></span>eamente ha attivato con l\u2019Ag<span class=\"_ _1\"></span>enzia il contraddittorio<span class=\"_ _1\"></span> finalizzato all\u2019ottenimento dell\u2019annulla<span class=\"_ _1\"></span>mento<span class=\"_ _1\"></span> amministrati<span class=\"_ _1\"></span>vo <span class=\"_ _11\"> </span>dell\u2019atto. <span class=\"_ _11\"> </span>La <span class=\"_ _b\"> </span>Commissione <span class=\"_ _10\"> </span>Tributaria <span class=\"_ _11\"> </span>Provinciale <span class=\"_ _11\"> </span>di <span class=\"_ _b\"> </span>Roma, <span class=\"_ _11\"> </span>con <span class=\"_ _11\"> </span>la <span class=\"_ _11\"> </span>sentenza <span class=\"_ _11\"> </span>n\u00b0 <span class=\"_ _b\"> </span>29543/50/16<span class=\"_ _1\"></span>, pronunciata il<span class=\"_ _1\"></span> 17 novembre 2016 e d<span class=\"_ _1\"></span>epositata il 20 dic<span class=\"_ _1\"></span>embre 2016, ha accolto i<span class=\"_ _1\"></span>l ricorso presentato <span class=\"_ _1\"></span>da COMERI<span class=\"_ _1\"></span> S.p.A. e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>14 <span class=\"_ _2\"></span>aprile 2021 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Commissione <span class=\"_ _0\"></span>Tributaria Regionale <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Lazio, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>sentenza <span class=\"_ _0\"></span>n\u00b0 <span class=\"_ _0\"></span>1902/17/2021 ha rev<span class=\"_ _0\"></span>isionato<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sentenza di <span class=\"_ _0\"></span>primo grado, <span class=\"_ _0\"></span>accogliendo l\u2019appello proposto dall\u2019Ufficio. La Societ\u00e0 ha <span class=\"_ _0\"></span>depositato<span class=\"_ _4\"></span> tempestivo <span class=\"_ _10\"></span>riscorso <span class=\"_ _10\"></span>per <span class=\"_ _10\"> </span>Cassazione. <span class=\"_ _10\"></span>La <span class=\"_ _10\"></span>contro<span class=\"ff1a\">versia <span class=\"_ _10\"> </span>concerne <span class=\"_ _11\"> </span>il <span class=\"_ _10\"></span>trattamento <span class=\"_ _10\"></span>fiscale <span class=\"_ _10\"></span>dell\u2019atto <span class=\"_ _10\"></span>di <span class=\"_ _10\"> </span>transazione </span>sottoscritto <span class=\"_ _10\"></span>tra <span class=\"_ _11\"> </span>COMERI <span class=\"_ _10\"> </span>S.p.A <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>l\u2019ANAS <span class=\"_ _10\"> </span>S.p.A. <span class=\"_ _11\"> </span>in <span class=\"_ _10\"> </span>data <span class=\"_ _11\"> </span>3 <span class=\"_ _11\"> </span>maggio <span class=\"_ _10\"> </span>2010, <span class=\"_ _11\"> </span>afferente <span class=\"_ _10\"> </span>la <span class=\"_ _11\"> </span>definizione <span class=\"_ _10\"> </span>delle <span class=\"_ _11\"> </span>riserve<span class=\"_ _1\"></span> tecniche <span class=\"_\"> </span>iscritte <span class=\"_\"> </span>nella <span class=\"_\"> </span>contabilit\u00e0 <span class=\"_\"> </span>di <span class=\"_\"> </span>cantiere <span class=\"_ _c\"> </span>a <span class=\"_\"> </span>tutto <span class=\"_\"> </span>il <span class=\"_ _c\"> </span>31 <span class=\"_\"> </span>dicembre <span class=\"_\"> </span>2008, <span class=\"_ _c\"> </span>alcune <span class=\"_ _d\"> </span>delle <span class=\"_\"> </span>quali <span class=\"_\"> </span>sono <span class=\"_\"> </span>state considerate <span class=\"_ _a\"></span>dalla <span class=\"_ _10\"></span>Guardia <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>Finanza <span class=\"_ _a\"></span>maggiori <span class=\"_ _10\"></span>corrispettivi, <span class=\"_ _10\"></span>anzich<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _10\"></span>penalit\u00e0 <span class=\"_ _a\"></span>da <span class=\"_ _10\"> </span>ris<span class=\"_ _0\"></span>arcimento <span class=\"_ _a\"></span>danni <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>quindi ritenute <span class=\"_ _f\"></span>integralmente <span class=\"_ _f\"></span>assoggettabili<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ad <span class=\"_ _f\"></span>IVA <span class=\"_ _a\"></span>al <span class=\"_ _f\"></span>20%. <span class=\"_ _a\"></span>In <span class=\"_ _f\"></span>relazione <span class=\"_ _a\"></span>al <span class=\"_ _f\"></span>rilievo <span class=\"_ _f\"></span>mosso, <span class=\"_ _a\"></span>si <span class=\"_ _f\"></span>evidenzia <span class=\"_ _a\"></span>che <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>Societ\u00e0 COMERI <span class=\"_ _b\"> </span>S.p.A<span class=\"ff1a\">. <span class=\"_ _b\"> </span>aveva <span class=\"_ _b\"> </span>precedent<span class=\"_ _1\"></span>emente <span class=\"_ _b\"> </span>sottoposto <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>registrazione <span class=\"_ _11\"> </span>l\u2019accordo <span class=\"_ _b\"> </span>bonario <span class=\"_ _b\"> </span>di <span class=\"_\"> </span>c<span class=\"_ _4\"></span>ui <span class=\"_\"> </span>tratta<span class=\"_ _1\"></span>si <span class=\"_ _b\"> </span>presso </span>l\u2019Agenzia <span class=\"_ _3\"></span>delle <span class=\"_ _4\"></span>Entrate <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>data <span class=\"_ _3\"></span>15 <span class=\"_ _4\"></span>giugno <span class=\"_ _3\"></span>2010, <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>quale, <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>quella <span class=\"_ _3\"></span>sede, <span class=\"_ _4\"></span>aveva <span class=\"_ _3\"></span>richiesto <span class=\"_ _3\"></span>ed <span class=\"_ _4\"></span>accettato <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>versamento dell\u2019imposta <span class=\"_ _e\"> </span>prop<span class=\"_ _1\"></span>orzionale<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>registro <span class=\"_ _e\"> </span>sulle <span class=\"_ _d\"> </span>so<span class=\"_ _0\"></span><span class=\"ff19\">pra <span class=\"_ _e\"> </span>riferite <span class=\"_ _e\"> </span>riserve, <span class=\"_ _e\"> </span>a<span class=\"_ _1\"></span>vvalorando <span class=\"_ _e\"> </span>per <span class=\"_ _d\"> </span>fatto <span class=\"_ _e\"> </span>concludente <span class=\"_ _e\"> </span>il </span>trattamento <span class=\"_\"> </span>tributario <span class=\"_ _b\"> </span>riservato <span class=\"_\"> </span>ad <span class=\"_\"> </span>esse <span class=\"_\"> </span>ai <span class=\"_\"> </span>fini <span class=\"_\"> </span>delle <span class=\"_\"> </span>impost<span class=\"_ _1\"></span>e <span class=\"_\"> </span>indirette, <span class=\"_\"> </span>avend<span class=\"_ _1\"></span>ole <span class=\"_\"> </span>considerate <span class=\"_\"> </span>a <span class=\"_\"> </span>caratter<span class=\"_ _4\"></span>e risarcitorio e dunq<span class=\"_ _1\"></span>ue escluse dalla ta<span class=\"_ _1\"></span>ssazione IVA. Il rilievo pre<span class=\"_ _1\"></span>vede un recupero di<span class=\"_ _1\"></span> impo<span class=\"_ _0\"></span>sta per IVA non assolta<span class=\"_ _4\"></span> per \u20ac <span class=\"_ _4\"></span>8,5 <span class=\"_ _1\"></span>milioni, <span class=\"_ _1\"></span>oltre <span class=\"_ _4\"></span>sanzioni <span class=\"_ _1\"></span>per <span class=\"_ _4\"></span>\u20ac<span class=\"_ _0\"></span> 1<span class=\"_ _1\"></span>0,6 <span class=\"_ _4\"></span>milioni e i<span class=\"_ _4\"></span>nteressi. La <span class=\"_ _4\"></span>Societ\u00e0, a<span class=\"_ _1\"></span>nche <span class=\"_ _4\"></span>con l\u2019ausilio <span class=\"_ _4\"></span>dei p<span class=\"_ _1\"></span>ropri <span class=\"_ _1\"></span>consulenti<span class=\"_ _1\"></span> ritiene <span class=\"_ _a\"></span>possibile, <span class=\"_ _a\"></span>anche <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>non <span class=\"_ _10\"></span>probabile, <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>rischio <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>soccombenza. <span class=\"_ _a\"></span>La <span class=\"_ _a\"></span>Societ\u00e0 <span class=\"_ _a\"></span>sta <span class=\"_ _a\"></span>valutando <span class=\"_ _10\"></span>l\u2019ad<span class=\"_ _1\"></span>esione <span class=\"_ _a\"></span>alla d<span class=\"ff1a\">efinizione <span class=\"_\"> </span>a<span class=\"_ _1\"></span>gevolata<span class=\"_ _1\"></span> <span class=\"_\"> </span>della <span class=\"_ _b\"> </span>lite <span class=\"_\"> </span>pendent<span class=\"_ _1\"></span>e <span class=\"_\"> </span>in <span class=\"_\"> </span>Ca<span class=\"_ _1\"></span>ssazio<span class=\"_ _1\"></span>ne, <span class=\"_\"> </span>ai <span class=\"_ _b\"> </span>sensi <span class=\"_\"> </span>dell\u2019art<span class=\"_ _1\"></span>.1, <span class=\"_\"> </span>co<span class=\"_ _1\"></span>mmi <span class=\"_\"> </span>18<span class=\"_ _1\"></span>6 <span class=\"_\"> </span>a <span class=\"_ _b\"> </span>202 <span class=\"_\"> </span>della <span class=\"_ _b\"> </span>Legge </span>29/12/2022 <span class=\"_ _c\"> </span>n.197 <span class=\"_ _c\"> </span>(Finanziaria<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>2023) <span class=\"_ _c\"> </span>i <span class=\"_ _c\"> </span>cui <span class=\"_ _d\"> </span>termini <span class=\"_ _c\"> </span>prevedono <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>chiusura <span class=\"_ _c\"> </span>della <span class=\"_ _c\"> </span>controversia <span class=\"_ _c\"> </span>mediante <span class=\"_ _d\"> </span>il versamento del <span class=\"_ _1\"></span>solo tributo, ch<span class=\"_ _1\"></span>e in questo cas<span class=\"_ _1\"></span>o sar\u00e0 addebitato al committ<span class=\"_ _4\"></span>ente in via di rivalsa. Consorzio Obrainsa <span class=\"ff1a\">\u2013</span> Asta<span class=\"_ _1\"></span>ldi Si segnale che il Consorzio Obrainsa<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ff1a\">\u2013</span> Astaldi (Per\u00f9), ha ricevuto ad agosto del 2021, a seguito<span class=\"_ _1\"></span> di una <span class=\"_ _0\"></span>attivit\u00e0 di<span class=\"_ _4\"></span> verifica <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>locale <span class=\"_ _1\"></span>autorit\u00e0 <span class=\"_ _3\"></span>fiscale <span class=\"_ _1\"></span>iniziata<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>nel 2<span class=\"_ _1\"></span>019, <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>avviso <span class=\"_ _4\"></span>di acc<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rtamento <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>quale \u00e8<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>tata <span class=\"_ _4\"></span>disconosciut<span class=\"_ _4\"></span>a la <span class=\"_ _2\"></span>deduzione <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>alcuni <span class=\"_ _2\"></span>costi. <span class=\"_ _0\"></span>La <span class=\"_ _f\"></span>pretesa <span class=\"_ _0\"></span>tributaria <span class=\"_ _0\"></span>totale <span class=\"_ _2\"></span>ammonta <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>OL <span class=\"_ _2\"></span>38,9 <span class=\"_ _0\"></span>milioni <span class=\"_ _2\"></span>(equivalenti <span class=\"_ _0\"></span>a <span class=\"_ _f\"></span>circa <span class=\"_ _0\"></span>\u20ac <span class=\"_ _2\"></span>9,4 milioni), di cui quota<span class=\"_ _1\"></span> Astaldi<span class=\"_ _1\"></span> nel consorzio <span class=\"_ _1\"></span>del 51% pari <span class=\"_ _1\"></span>a SOL 19,9 milioni <span class=\"_ _4\"></span>(equiva<span class=\"_ _0\"></span><span class=\"ff1a\">lenti a circa \u20ac 4,8 mil<span class=\"_ _1\"></span>ioni). <span class=\"ff19\"> </span></span>Il <span class=\"_ _2\"></span>Consorzio, <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>l\u2019ausilio <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>propri <span class=\"_ _0\"></span>consulenti <span class=\"_ _2\"></span>locali, <span class=\"_ _0\"></span>ha <span class=\"_ _2\"></span>attivato <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>previste <span class=\"_ _0\"></span>procedure <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>contestare <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>citato avviso e far valere le proprie ragioni a supporto della correttezza del proprio operato. Stante l\u2019att<span class=\"_ _1\"></span>uale st<span class=\"_ _2\"></span><span class=\"ff19\">ato del </span>procedimento si <span class=\"_ _1\"></span>ritiene possibil<span class=\"_ _1\"></span>e ancorch\u00e9 non<span class=\"_ _1\"></span> probabile il risc<span class=\"_ _4\"></span>hio di soccombenza. 32. Strumenti finanziari e ges<span class=\"_ _4\"></span>tion<span class=\"_ _0\"></span>e del rischio<span class=\"ff19 sc0\"> </span>32.1 Classi di <span class=\"_ _1\"></span>strumen<span class=\"_ _1\"></span>ti finanzia<span class=\"_ _1\"></span>ri<span class=\"ff19 sc0\"> </span>La <span class=\"_\"> </span>ta<span class=\"_ _4\"></span>bella <span class=\"_\"> </span>seguent<span class=\"_ _4\"></span>e <span class=\"_\"> </span>espone <span class=\"_ _b\"> </span>le <span class=\"_\"> </span>classi <span class=\"_\"> </span>di<span class=\"_ _4\"></span> <span class=\"_\"> </span>strumen<span class=\"_ _4\"></span>ti <span class=\"_\"> </span>finanziari <span class=\"_\"> </span>d<span class=\"_ _1\"></span>ete<span class=\"_ _1\"></span>nuti <span class=\"_\"> </span>dal<span class=\"_ _1\"></span> <span class=\"_\"> </span>Gruppo <span class=\"_ _b\"> </span>W<span class=\"_ _1\"></span>ebuild <span class=\"_ _b\"> </span>ed <span class=\"_\"> </span>evidenzi<span class=\"_ _1\"></span>a <span class=\"_\"> </span>le<span class=\"_ _4\"></span> val<span class=\"_ _1\"></span>utazioni a <span class=\"ff23\">f<span class=\"_ _4\"></span>air value<span class=\"ff1a\"> associa<span class=\"_ _4\"></span>te a ciascuna voce:<span class=\"_ _1\"></span><span class=\"ff25 fs6\"> </span></span></span>31 dicembre 2021 Note<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Derivati di<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Fair Value finanziarie al<span class=\"fca sc0\"> </span>finanziarie al<span class=\"fca sc0\"> </span>copertura<span class=\"fca sc0\"> </span>finanziarie al<span class=\"fca sc0\"> </span>costo amm.to<span class=\"fca sc0\"> </span>FVTPL<span class=\"ff19\"><span class=\"fca sc0\"> </span></span>FVTOCI<span class=\"ff19\"><span class=\"fca sc0\"> </span></span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Attivit\u00e0 finanziarie risultanti da bilancio Altre attivit\u00e0 finanziarie non correnti inclusi i derivati 10<span class=\"ls0\"> </span>418.511<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>418.511<span class=\"fca sc0\"> </span>418.511<span class=\"fca sc0\"> </span>Crediti commerciali 14<span class=\"ls0\"> </span>2.498.234<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.498.234<span class=\"fca sc0\"> </span>2.498.234<span class=\"fca sc0\"> </span>Attivit\u00e0 finanziarie correnti inclusi i derivati 15<span class=\"ls0\"> </span>313.241<span class=\"fca sc0\"> </span>3.684<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>316.925<span class=\"fca sc0\"> </span>316.925<span class=\"fca sc0\"> </span>Disponibilit\u00e0 liquide e mezzi equivalenti 18<span class=\"ls0\"> </span>2.370.032<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.370.032<span class=\"fca sc0\"> </span>2.370.032<span class=\"fca sc0\"> </span>Totale attivit\u00e0 finanziarie 5.600.018<span class=\"fca sc0\"> </span>3.684<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.603.702<span class=\"fca sc0\"> </span>5.603.702<span class=\"fca sc0\"> </span>31 dicembre 2021 Note<span class=\"fca sc0\"> </span>Passivit\u00e0<span class=\"fca sc0\"> </span>Passivit\u00e0<span class=\"fca sc0\"> </span>Derivati di<span class=\"fca sc0\"> </span>Passiivit\u00e0<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Fair Value finanziarie al<span class=\"fca sc0\"> </span>finanziarie al<span class=\"fca sc0\"> </span>copertura<span class=\"fca sc0\"> </span>finanziarie al<span class=\"fca sc0\"> </span>costo amm.to<span class=\"fca sc0\"> </span>FVTPL<span class=\"ff19\"><span class=\"fca sc0\"> </span></span>FVTOCI<span class=\"ff19\"><span class=\"fca sc0\"> </span></span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Passivit\u00e0 finanziarie risultanti da bilancio Finanziamenti bancari e altri finanziamenti 21<span class=\"ls0\"> </span>984.331<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>984.331<span class=\"fca sc0\"> </span>983.198<span class=\"fca sc0\"> </span>Obbligazioni 22<span class=\"ls0\"> </span>1.499.733<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.499.733<span class=\"fca sc0\"> </span>1.583.113<span class=\"fca sc0\"> </span>Passivit\u00e0 per <span class=\"ff1b\">leasing</span> 23<span class=\"ls0\"> </span>170.481<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>170.481<span class=\"fca sc0\"> </span>170.481<span class=\"fca sc0\"> </span>Debiti commerciali verso fornitori 28<span class=\"ls0\"> </span>3.208.770<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.208.770<span class=\"fca sc0\"> </span>3.208.770<span class=\"fca sc0\"> </span>Totale passivit\u00e0 finanziarie 5.863.315<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.863.315<span class=\"fca sc0\"> </span>5.945.562<span class=\"fca sc0\"> </span>31 dicembre 2022 Note Attivit\u00e0<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Derivati di<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Fair Value finanziarie al<span class=\"fca sc0\"> </span>finanziarie al<span class=\"fca sc0\"> </span>copertura<span class=\"fca sc0\"> </span>finanziarie al<span class=\"fca sc0\"> </span>costo amm.to<span class=\"fca sc0\"> </span>FVTPL<span class=\"ff19\"><span class=\"fca sc0\"> </span></span>FVTOCI<span class=\"ff19\"><span class=\"fca sc0\"> </span></span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Attivit\u00e0 finanziarie risultanti da bilancio Altre attivit\u00e0 finanziarie non correnti inclusi i derivati 10<span class=\"ls0\"> </span>518.439<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>518.439<span class=\"fca sc0\"> </span>518.439<span class=\"fca sc0\"> </span>Crediti commerciali 14<span class=\"ls0\"> </span>2.886.106<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.886.106<span class=\"fca sc0\"> </span>2.886.106<span class=\"fca sc0\"> </span>Attivit\u00e0 finanziarie correnti inclusi i derivati 15<span class=\"ls0\"> </span>439.356<span class=\"fca sc0\"> </span>2.276<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>441.632<span class=\"fca sc0\"> </span>441.632<span class=\"fca sc0\"> </span>Disponibilit\u00e0 liquide e mezzi equivalenti 18<span class=\"ls0\"> </span>1.921.177<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.921.177<span class=\"fca sc0\"> </span>1.921.177<span class=\"fca sc0\"> </span>Totale attivit\u00e0 finanziarie 5.765.078<span class=\"fca sc0\"> </span>2.276<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.767.354<span class=\"fca sc0\"> </span>5.767.354<span class=\"fca sc0\"> </span>31 dicembre 2022 Note<span class=\"fca sc0\"> </span>Passivit\u00e0<span class=\"fca sc0\"> </span>Passivit\u00e0<span class=\"fca sc0\"> </span>Derivati di<span class=\"fca sc0\"> </span>Passiivit\u00e0<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Fair Value finanziarie al<span class=\"fca sc0\"> </span>finanziarie al<span class=\"fca sc0\"> </span>copertura<span class=\"fca sc0\"> </span>finanziarie al<span class=\"fca sc0\"> </span>costo amm.to<span class=\"fca sc0\"> </span>FVTPL<span class=\"ff19\"><span class=\"fca sc0\"> </span></span>FVTOCI<span class=\"ff19\"><span class=\"fca sc0\"> </span></span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Passivit\u00e0 finanziarie risultanti da bilancio Finanziamenti bancari e altri finanziamenti 21<span class=\"ls0\"> </span>573.686<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>573.686<span class=\"fca sc0\"> </span>563.323<span class=\"fca sc0\"> </span>Obbligazioni 22<span class=\"ls0\"> </span>1.905.055<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.905.055<span class=\"fca sc0\"> </span>1.609.549<span class=\"fca sc0\"> </span>Passivit\u00e0 per <span class=\"ff1b\">leasing</span> 23<span class=\"ls0\"> </span>140.550<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>140.550<span class=\"fca sc0\"> </span>140.550<span class=\"fca sc0\"> </span>Debiti commerciali verso fornitori 28<span class=\"ls0\"> </span>3.891.729<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.891.729<span class=\"fca sc0\"> </span>3.891.729<span class=\"fca sc0\"> </span>Totale passivit\u00e0 finanziarie 6.511.020<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.511.020<span class=\"fca sc0\"> </span>6.205.151<span class=\"fca sc0\"> </span>32.2 Gestio<span class=\"_ _1\"></span>ne del rischio<span class=\"ff19 sc0\"> </span>32.2.1 Rischio di ca<span class=\"_ _1\"></span>mbio<span class=\"ff19\"> </span>Il Gruppo \u00e8<span class=\"_ _1\"></span> attiv<span class=\"_ _4\"></span>o a livel<span class=\"_ _1\"></span>lo int<span class=\"_ _1\"></span>ernazionale <span class=\"_ _4\"></span>ed \u00e8 perta<span class=\"_ _1\"></span>nto espos<span class=\"_ _4\"></span>to al rischio <span class=\"_ _4\"></span>di cambio <span class=\"_ _1\"></span>gener<span class=\"_ _4\"></span>ato dal<span class=\"_ _1\"></span>le v<span class=\"_ _1\"></span>ariazioni <span class=\"_ _1\"></span>del contr<span class=\"_ _4\"></span>ovalor<span class=\"_ _4\"></span>e dei flussi com<span class=\"_ _4\"></span>merciali e finanzi<span class=\"_ _1\"></span>ari in val<span class=\"_ _1\"></span>uta es<span class=\"_ _4\"></span>ter<span class=\"_ _1\"></span>a. <span class=\"ff19\"> </span>L<span class=\"_ _3\"></span>\u2019<span class=\"_ _3\"></span>esposizione al<span class=\"_ _1\"></span> rischio <span class=\"_ _1\"></span>di os<span class=\"_ _1\"></span>cillazi<span class=\"_ _1\"></span>one dei <span class=\"_ _1\"></span>cambi <span class=\"_ _1\"></span>al 31 dicembr<span class=\"_ _4\"></span>e 2022 si <span class=\"_ _1\"></span>evidenzi<span class=\"_ _1\"></span>a pr<span class=\"_ _4\"></span>evalen<span class=\"_ _4\"></span>tement<span class=\"_ _1\"></span>e nei <span class=\"_ _1\"></span>confr<span class=\"_ _4\"></span>onti di val<span class=\"_ _1\"></span>ute quali:<span class=\"ff19 fc3 sc2\"> </span>2022<span class=\"ls0\"> </span>-<span class=\"ls1c\">5%</span><span class=\"fca sc0\"> </span>+5%<span class=\"fca sc0\"> </span>(Valori in Euro/mi<span class=\"_ _1\"></span>lioni) Dollaro australiano 15,71<span class=\"fca sc0\"> </span>(14,22)<span class=\"fca sc0\"> </span>Dollaro statunitense 8,84<span class=\"fca sc0\"> </span>(8,00)<span class=\"fca sc0\"> </span>Riyal qatariota 3,01<span class=\"fca sc0\"> </span>(2,72)<span class=\"fca sc0\"> </span>Peso colombiano 2,75<span class=\"fca sc0\"> </span>(2,48)<span class=\"fca sc0\"> </span>Zloty polacco 2,54<span class=\"fca sc0\"> </span>(2,30)<span class=\"fca sc0\"> </span>Riyal saudita (2,77)<span class=\"fca sc0\"> </span>2,50<span class=\"fca sc0\"> </span>Nella precedent<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>tabella <span class=\"_ _0\"></span>vengono <span class=\"_ _0\"></span>riportati i <span class=\"_ _0\"></span>risultati di <span class=\"_ _0\"></span>un\u2019<span class=\"_ _3\"></span>analisi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>sensitivit\u00e0 consider<span class=\"_ _1\"></span>ando <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>variazione nei tassi <span class=\"_\"> </span>di <span class=\"_ _c\"> </span>cambio <span class=\"_\"> </span>delle <span class=\"_\"> </span>valut<span class=\"_ _4\"></span>e <span class=\"_ _c\"> </span>ester<span class=\"_ _4\"></span>e <span class=\"_ _c\"> </span>pari <span class=\"_ _c\"> </span>al <span class=\"_ _c\"> </span>5% <span class=\"_ _c\"> </span>rispett<span class=\"_ _4\"></span>o <span class=\"_ _c\"> </span>ai <span class=\"_ _c\"> </span>tassi <span class=\"_\"> </span>di <span class=\"_ _d\"> </span>cambio <span class=\"_\"> </span>eff<span class=\"_ _4\"></span>ettivi <span class=\"_ _c\"> </span>al <span class=\"_\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_\"> </span>dicembre <span class=\"_\"> </span>2022, ra<span class=\"_ _1\"></span>ppresen<span class=\"_ _4\"></span>tando i pot<span class=\"_ _1\"></span>enziali eff<span class=\"_ _3\"></span>etti di tali<span class=\"_ _1\"></span> variazi<span class=\"_ _1\"></span>oni sul con<span class=\"_ _1\"></span>to ec<span class=\"_ _4\"></span>onomico comple<span class=\"_ _1\"></span>ssivo.<span class=\"ff19\"> </span>L<span class=\"_ _3\"></span>\u2019<span class=\"_ _3\"></span>analisi <span class=\"_ _4\"></span>di cui <span class=\"_ _1\"></span>sopra <span class=\"_ _4\"></span>esclude gl<span class=\"_ _1\"></span>i e<span class=\"_ _1\"></span>ff<span class=\"_ _4\"></span>etti gene<span class=\"_ _1\"></span>ra<span class=\"_ _4\"></span>ti dalla <span class=\"_ _4\"></span>traduzione <span class=\"_ _4\"></span>dei patrimoni <span class=\"_ _4\"></span>netti d<span class=\"_ _4\"></span>elle Societ<span class=\"_ _4\"></span>\u00e0 Colleg<span class=\"_ _4\"></span>ate <span class=\"_ _1\"></span>e <span class=\"ff23\">Joint<span class=\"_ _1\"></span> </span>V<span class=\"_ _4\"></span>enture<span class=\"ff1a\"> v<span class=\"_ _4\"></span>alutat<span class=\"_ _1\"></span>e ad <span class=\"ff23\">equity</span> a<span class=\"_ _4\"></span>venti val<span class=\"_ _1\"></span>uta<span class=\"_ _1\"></span> funzionale dive<span class=\"_ _4\"></span>rsa dall\u2019Eur<span class=\"_ _4\"></span>o.<span class=\"ff19\"> </span></span>32.2.2 Rischio di ta<span class=\"_ _4\"></span>sso di int<span class=\"_ _1\"></span>eresse<span class=\"ff19\"> </span>Con riferi<span class=\"_ _4\"></span>mento all\u2019<span class=\"_ _3\"></span>esposizione alla<span class=\"_ _1\"></span> variabilit<span class=\"_ _4\"></span>\u00e0 <span class=\"_ _0\"></span>dei tassi di int<span class=\"_ _4\"></span>eresse si segnala che nell\u2019<span class=\"_ _5\"></span>esercizi<span class=\"_ _1\"></span>o 202<span class=\"_ _0\"></span>2, a fron<span class=\"_ _1\"></span>te di una struttura del debito <span class=\"_ _0\"></span>a fav<span class=\"_ _1\"></span>ore di <span class=\"_ _0\"></span>un\u2019<span class=\"_ _3\"></span>esposizione a <span class=\"_ _0\"></span>tasso fisso, se <span class=\"_ _0\"></span>i tassi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>esse <span class=\"_ _0\"></span>fos<span class=\"_ _1\"></span>sero st<span class=\"_ _1\"></span>ati in <span class=\"_ _0\"></span>media pi\u00f9 alti <span class=\"_ _4\"></span>(o pi\u00f9 <span class=\"_ _4\"></span>bassi) <span class=\"_ _4\"></span>di 75 <span class=\"_ _4\"></span><span class=\"ff23\">bps<span class=\"ff1a\">, <span class=\"_ _4\"></span>mant<span class=\"_ _1\"></span>enendo <span class=\"_ _4\"></span>cost<span class=\"_ _1\"></span>anti <span class=\"_ _4\"></span>tutte <span class=\"_ _4\"></span>le <span class=\"_ _1\"></span>altr<span class=\"_ _4\"></span>e v<span class=\"_ _4\"></span>ariabili e <span class=\"_ _4\"></span>senz<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>considerar<span class=\"_ _4\"></span>e l<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>disponibilit\u00e0 <span class=\"_ _4\"></span>liquide, </span></span>il risulta<span class=\"_ _4\"></span>to ante<span class=\"_ _1\"></span> impos<span class=\"_ _1\"></span>te a<span class=\"_ _4\"></span>vrebbe r<span class=\"_ _1\"></span>ecepit<span class=\"_ _4\"></span>o u<span class=\"_ _0\"></span>na variazion<span class=\"_ _1\"></span>e neg<span class=\"_ _1\"></span>ativ<span class=\"_ _4\"></span>a (positiva) fino a un <span class=\"_ _1\"></span>massimo di \u20ac 3<span class=\"_ _4\"></span>,<span class=\"_ _0\"></span>5 milioni. <span class=\"ff19\"> </span>32.2.3 Rischio di cr<span class=\"_ _4\"></span>edito<span class=\"ff19\"> </span>Il <span class=\"_ _11\"> </span>rischio <span class=\"_ _b\"> </span>di <span class=\"_ _11\"> </span>credit<span class=\"_ _4\"></span>o <span class=\"_ _b\"> </span>\u00e8 <span class=\"_ _b\"> </span>ra<span class=\"_ _4\"></span>ppresent<span class=\"_ _4\"></span>ato <span class=\"_ _11\"> </span>dall\u2019<span class=\"_ _3\"></span>esposizione <span class=\"_ _10\"> </span>del <span class=\"_ _b\"> </span>Gruppo <span class=\"_ _11\"> </span>a <span class=\"_ _b\"> </span>potenzi<span class=\"_ _1\"></span>ali <span class=\"_ _11\"> </span>perdit<span class=\"_ _4\"></span>e <span class=\"_ _b\"> </span>derivan<span class=\"_ _4\"></span>ti <span class=\"_ _b\"> </span>dal <span class=\"_ _b\"> </span>manca<span class=\"_ _4\"></span>to adempiment<span class=\"_ _4\"></span>o <span class=\"_ _1\"></span>delle <span class=\"_ _4\"></span>obblig<span class=\"_ _1\"></span>azioni <span class=\"_ _4\"></span>assunte<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>dai <span class=\"_ _1\"></span>committ<span class=\"_ _4\"></span>enti <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>ella <span class=\"_ _4\"></span>quasi <span class=\"_ _4\"></span>total<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>riconducibil<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>a s<span class=\"_ _4\"></span>tati <span class=\"_ _4\"></span>sovr<span class=\"_ _1\"></span>ani o enti go<span class=\"_ _4\"></span>vernativi. <span class=\"ff19\"> </span>La <span class=\"_ _f\"></span>str<span class=\"_ _4\"></span>ategia<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>ges<span class=\"_ _4\"></span>tion<span class=\"_ _0\"></span>e <span class=\"_ _f\"></span>di <span class=\"_ _2\"></span>quest<span class=\"_ _1\"></span>a <span class=\"_ _f\"></span>tipologia <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>rischio <span class=\"_ _2\"></span>si <span class=\"_ _f\"></span>articola <span class=\"_ _2\"></span>secondo <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>processo <span class=\"_ _2\"></span>complesso <span class=\"_ _2\"></span>che <span class=\"_ _f\"></span>parte <span class=\"_ _2\"></span>sin dalla <span class=\"_ _0\"></span>fase<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>valutazi<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>offert<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>da <span class=\"_ _2\"></span>present<span class=\"_ _4\"></span>are, <span class=\"_ _0\"></span>attra<span class=\"_ _4\"></span>verso <span class=\"_ _0\"></span>un\u2019<span class=\"_ _3\"></span>atte<span class=\"_ _1\"></span>nta<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>analisi <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>car<span class=\"_ _1\"></span>att<span class=\"_ _1\"></span>eristiche dei <span class=\"_ _2\"></span>paesi presso<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>quali <span class=\"_ _c\"> </span>si <span class=\"_ _d\"> </span>ipotizza <span class=\"_ _c\"> </span>di <span class=\"_ _d\"> </span>operar<span class=\"_ _4\"></span>e <span class=\"_ _d\"> </span>e <span class=\"_ _d\"> </span>dei <span class=\"_ _d\"> </span>committ<span class=\"_ _4\"></span>enti <span class=\"_ _d\"> </span>che <span class=\"_ _c\"> </span>richiedono <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>pre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>azione <span class=\"_ _c\"> </span>dell\u2019<span class=\"_ _3\"></span>offert<span class=\"_ _4\"></span>a <span class=\"_ _d\"> </span>che normalmen<span class=\"_ _1\"></span>te sono en<span class=\"_ _4\"></span>ti pubblici o assimila<span class=\"_ _4\"></span>ti.<span class=\"_ _0\"></span> <span class=\"ff19\"> </span>Il <span class=\"_ _a\"></span>rischio <span class=\"_ _10\"></span>di <span class=\"_ _a\"></span>credit<span class=\"_ _4\"></span>o <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _a\"></span>pertan<span class=\"_ _1\"></span>to <span class=\"_ _a\"></span>essenzialmen<span class=\"_ _1\"></span>te <span class=\"_ _a\"></span>ricond<span class=\"_ _1\"></span>ucibile <span class=\"_ _10\"></span>al <span class=\"_ _a\"></span>rischio <span class=\"_ _a\"></span>Paese<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Si <span class=\"_ _a\"></span>evidenzia <span class=\"_ _a\"></span>inoltre <span class=\"_ _a\"></span>che <span class=\"_ _10\"></span>l\u2019<span class=\"_ _5\"></span>analisi dell\u2019<span class=\"_ _3\"></span>esposizione <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>rischio <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>credit<span class=\"_ _1\"></span>o <span class=\"_ _f\"></span>in <span class=\"_ _a\"></span>base <span class=\"_ _f\"></span>allo <span class=\"_ _f\"></span>scaduto <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>scarsa<span class=\"_ _1\"></span>mente<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>significa<span class=\"_ _4\"></span>tiva <span class=\"_ _f\"></span>in <span class=\"_ _a\"></span>quant<span class=\"_ _1\"></span>o <span class=\"_ _f\"></span>i <span class=\"_ _a\"></span>crediti <span class=\"_ _2\"></span>vanno<span class=\"_ _1\"></span> val<span class=\"_ _1\"></span>uta<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>congiunt<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>altre<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>voci <span class=\"_ _f\"></span>del <span class=\"_ _2\"></span>capital<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>circolan<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>in <span class=\"_ _f\"></span>particolar<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>a <span class=\"_ _a\"></span>quelle <span class=\"_ _0\"></span>voci <span class=\"_ _f\"></span>che <span class=\"_ _2\"></span>rappre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>ano l\u2019<span class=\"_ _3\"></span>esposizione netta verso i <span class=\"_ _0\"></span>committe<span class=\"_ _1\"></span>nti (attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>contr<span class=\"_ _4\"></span>attuali) rela<span class=\"_ _1\"></span>tivament<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>comples<span class=\"_ _1\"></span>so <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>opere<span class=\"_ _1\"></span> in via di esecuzi<span class=\"_ _1\"></span>one.<span class=\"ff19\"> </span>La tabel<span class=\"_ _1\"></span>la seguent<span class=\"_ _4\"></span>e analizz<span class=\"_ _1\"></span>a la suddivisione del<span class=\"_ _1\"></span> capit<span class=\"_ _4\"></span>ale cir<span class=\"_ _1\"></span>colan<span class=\"_ _1\"></span>te per P<span class=\"_ _4\"></span>aese.<span class=\"ff19\"> </span>Analisi del capitale circolante per Paese 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Italia (1.963.368)<span class=\"fca sc0\"> </span>(1.845.492)<span class=\"fca sc0\"> </span>UE (esclusa Italia) 637.208<span class=\"fca sc0\"> </span>703.768<span class=\"fca sc0\"> </span>Altri Paesi Europei (Extra UE)  (51.379)<span class=\"fca sc0\"> </span>(86.950)<span class=\"fca sc0\"> </span>Asia/Medio Oriente 652.406<span class=\"fca sc0\"> </span>487.710<span class=\"fca sc0\"> </span>Africa 449.195<span class=\"fca sc0\"> </span>540.011<span class=\"fca sc0\"> </span>America (inclusa Lane) (98.155)<span class=\"fca sc0\"> </span>30.592<span class=\"fca sc0\"> </span>Oceania (430.550)<span class=\"fca sc0\"> </span>(405.603)<span class=\"fca sc0\"> </span>Totale (804.643)<span class=\"fca sc0\"> </span>(575.964)<span class=\"fca sc0\"> </span>La <span class=\"_ _f\"></span>composizione <span class=\"_ _2\"></span>delle <span class=\"_ _f\"></span>voci <span class=\"_ _f\"></span>incluse <span class=\"_ _f\"></span>nel <span class=\"_ _f\"></span>capital<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>circ<span class=\"_ _1\"></span>olante<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _a\"></span>f<span class=\"_ _1\"></span>ornita <span class=\"_ _f\"></span>nel <span class=\"_ _2\"></span>prospetto<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>di <span class=\"_ _10\"></span>riconcilia<span class=\"_ _1\"></span>zione <span class=\"_ _f\"></span>dello <span class=\"_ _f\"></span>sta<span class=\"_ _4\"></span>to patrimonial<span class=\"_ _1\"></span>e riclassific<span class=\"_ _1\"></span>at<span class=\"_ _4\"></span>o all\u2019inte<span class=\"_ _1\"></span>rno della R<span class=\"_ _1\"></span>elazione su<span class=\"_ _1\"></span>lla ge<span class=\"_ _1\"></span>stione.<span class=\"ff19\"> </span>L<span class=\"_ _3\"></span>\u2019<span class=\"_ _3\"></span>esposizione del Gru<span class=\"_ _1\"></span>ppo nei<span class=\"_ _1\"></span> confr<span class=\"_ _4\"></span>onti dei committ<span class=\"_ _4\"></span>enti, suddiv<span class=\"_ _1\"></span>isi in base<span class=\"_ _1\"></span> alla loc<span class=\"_ _1\"></span>alizz<span class=\"_ _4\"></span>azione delle c<span class=\"_ _1\"></span>ommesse \u00e8 di seguito ev<span class=\"_ _1\"></span>idenzia<span class=\"_ _1\"></span>ta.<span class=\"ff19\"> </span>Analisi esposizione verso committenti per Paese Crediti<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Passivit\u00e0<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Fondi<span class=\"fca sc0\"> </span>contrattuali<span class=\"fca sc0\"> </span>contrattuali<span class=\"fca sc0\"> </span>esposizione<span class=\"fca sc0\"> </span>rettificativi<span class=\"fca sc0\"> </span>(Valori in euro/000)<span class=\"_ _1\"></span> 31 dicembre 2021 Italia 1.219.448<span class=\"fca sc0\"> </span>356.869<span class=\"fca sc0\"> </span>(2.322.658)<span class=\"fca sc0\"> </span>(746.341)<span class=\"fca sc0\"> </span>98.750<span class=\"fca sc0\"> </span>UE (esclusa Italia) 206.609<span class=\"fca sc0\"> </span>766.809<span class=\"fca sc0\"> </span>(36.886)<span class=\"fca sc0\"> </span>936.532<span class=\"fca sc0\"> </span>5.903<span class=\"fca sc0\"> </span>Altri Paesi Europei (Extra UE)  203.030<span class=\"fca sc0\"> </span>39.298<span class=\"fca sc0\"> </span>(125.492)<span class=\"fca sc0\"> </span>116.836<span class=\"fca sc0\"> </span>466<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Asia/Medio Oriente 193.229<span class=\"fca sc0\"> </span>947.329<span class=\"fca sc0\"> </span>(15.506)<span class=\"fca sc0\"> </span>1.125.052<span class=\"fca sc0\"> </span>6.673<span class=\"fca sc0\"> </span>Africa 202.122<span class=\"fca sc0\"> </span>317.121<span class=\"fca sc0\"> </span>(115.034)<span class=\"fca sc0\"> </span>404.209<span class=\"fca sc0\"> </span>11.809<span class=\"fca sc0\"> </span>America (inclusa Lane) 418.967<span class=\"fca sc0\"> </span>206.745<span class=\"fca sc0\"> </span>(268.972)<span class=\"fca sc0\"> </span>356.740<span class=\"fca sc0\"> </span>310.508<span class=\"fca sc0\"> </span>Oceania 54.829<span class=\"fca sc0\"> </span>153.081<span class=\"fca sc0\"> </span>(538.298)<span class=\"fca sc0\"> </span>(330.388)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Totale 2.498.234<span class=\"fca sc0\"> </span>2.787.252<span class=\"fca sc0\"> </span>(3.422.846)<span class=\"fca sc0\"> </span>1.862.640<span class=\"fca sc0\"> </span>434.107<span class=\"fca sc0\"> </span>31 dicembre 2022 Italia 1.584.214<span class=\"fca sc0\"> </span>480.229<span class=\"fca sc0\"> </span>(2.300.252)<span class=\"fca sc0\"> </span>(235.809)<span class=\"fca sc0\"> </span>165.855<span class=\"fca sc0\"> </span>UE (esclusa Italia) 247.346<span class=\"fca sc0\"> </span>883.092<span class=\"fca sc0\"> </span>(69.759)<span class=\"fca sc0\"> </span>1.060.679<span class=\"fca sc0\"> </span>7.603<span class=\"fca sc0\"> </span>Altri Paesi Europei (Extra UE)  56.859<span class=\"fca sc0\"> </span>67.300<span class=\"fca sc0\"> </span>(20.865)<span class=\"fca sc0\"> </span>103.294<span class=\"fca sc0\"> </span>307<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Asia/Medio Oriente 341.096<span class=\"fca sc0\"> </span>708.742<span class=\"fca sc0\"> </span>(86.233)<span class=\"fca sc0\"> </span>963.605<span class=\"fca sc0\"> </span>7.811<span class=\"fca sc0\"> </span>Africa 271.363<span class=\"fca sc0\"> </span>422.439<span class=\"fca sc0\"> </span>(63.038)<span class=\"fca sc0\"> </span>630.764<span class=\"fca sc0\"> </span>8.370<span class=\"fca sc0\"> </span>America (inclusa Lane) 289.796<span class=\"fca sc0\"> </span>466.716<span class=\"fca sc0\"> </span>(224.897)<span class=\"fca sc0\"> </span>531.615<span class=\"fca sc0\"> </span>331.081<span class=\"fca sc0\"> </span>Oceania 95.432<span class=\"fca sc0\"> </span>171.453<span class=\"fca sc0\"> </span>(546.645)<span class=\"fca sc0\"> </span>(279.760)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Totale 2.886.106<span class=\"fca sc0\"> </span>3.199.971<span class=\"fca sc0\"> </span>(3.311.689)<span class=\"fca sc0\"> </span>2.774.388<span class=\"fca sc0\"> </span>521.027<span class=\"fca sc0\"> </span>Si <span class=\"_\"> </span>rimanda <span class=\"_\"> </span>al <span class=\"_\"> </span>paragrafo <span class=\"_\"> </span>\u201cPrincipali <span class=\"_\"> </span>fattori <span class=\"_\"> </span>di <span class=\"_\"> </span>rischio<span class=\"_ _1\"></span> <span class=\"_\"> </span>e <span class=\"_ _c\"> </span>incertezze<span class=\"_ _1\"></span>\u201d <span class=\"_\"> </span>nella <span class=\"_\"> </span>Relazione <span class=\"_\"> </span>sulla <span class=\"_\"> </span>gestione <span class=\"_\"> </span>per <span class=\"_\"> </span>una descrizione del <span class=\"_ _1\"></span>rischio Paese. 32.2.4 Rischio di liquidit<span class=\"_ _4\"></span>\u00e0<span class=\"ff19\"> </span>Il <span class=\"_ _3\"></span>rischio <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>liquidit\u00e0 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _4\"></span>rappr<span class=\"_ _4\"></span>esent<span class=\"_ _1\"></span>at<span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>dal <span class=\"_ _4\"></span>rischio <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>le <span class=\"_ _3\"></span>risorse <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>disponibili <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>siano <span class=\"_ _3\"></span>sufficien<span class=\"_ _1\"></span>ti per f<span class=\"_ _1\"></span>ar fr<span class=\"_ _1\"></span>onte<span class=\"_ _1\"></span> alle obblig<span class=\"_ _4\"></span>azioni nei termini e<span class=\"_ _1\"></span> nelle sc<span class=\"_ _1\"></span>adenz<span class=\"_ _4\"></span>e pattuiti.<span class=\"ff19\"> </span>La <span class=\"_ _b\"> </span>str<span class=\"_ _4\"></span>ategia<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>Gruppo <span class=\"_ _b\"> </span>\u00e8 <span class=\"_ _b\"> </span>quella <span class=\"_ _11\"> </span>di <span class=\"_\"> </span>pe<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>eguir<span class=\"_ _1\"></span>e <span class=\"_ _b\"> </span>l\u2019<span class=\"_ _3\"></span>aut<span class=\"_ _1\"></span>onomia <span class=\"_ _b\"> </span>finanziaria <span class=\"_ _11\"> </span>delle <span class=\"_ _b\"> </span>proprie<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>commesse<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>cor<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>o <span class=\"_ _b\"> </span>di esecuzione, t<span class=\"_ _4\"></span>enendo in <span class=\"_ _1\"></span>conside<span class=\"_ _1\"></span>razi<span class=\"_ _1\"></span>one la <span class=\"_ _4\"></span>configurazi<span class=\"_ _1\"></span>one de<span class=\"_ _1\"></span>i c<span class=\"_ _1\"></span>onsorzi e <span class=\"_ _4\"></span>delle societ<span class=\"_ _4\"></span>\u00e0 di sco<span class=\"_ _4\"></span>po, che <span class=\"_ _4\"></span>pu\u00f2 vinc<span class=\"_ _1\"></span>olare<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>disponibilit<span class=\"_ _4\"></span>\u00e0 delle <span class=\"_ _4\"></span>risorse <span class=\"_ _4\"></span>finanziarie <span class=\"_ _4\"></span>alla r<span class=\"_ _4\"></span>ealizza<span class=\"_ _1\"></span>zione dei<span class=\"_ _1\"></span> r<span class=\"_ _4\"></span>elativi <span class=\"_ _4\"></span>progetti. <span class=\"_ _4\"></span>Inoltre<span class=\"_ _1\"></span>, nell<span class=\"_ _1\"></span>a g<span class=\"_ _4\"></span>estione <span class=\"_ _1\"></span>della <span class=\"_ _4\"></span>liquidit\u00e0 si tiene con<span class=\"_ _1\"></span>to de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _3\"></span>esis<span class=\"_ _1\"></span>tenz<span class=\"_ _4\"></span>a di vincoli ai tr<span class=\"_ _4\"></span>asf<span class=\"_ _1\"></span>erimenti<span class=\"_ _1\"></span> val<span class=\"_ _1\"></span>utari posti<span class=\"_ _1\"></span> dagli or<span class=\"_ _1\"></span>dinamen<span class=\"_ _1\"></span>ti di alcuni paesi.<span class=\"ff19\"> </span>La <span class=\"_ _2\"></span>tabella <span class=\"_ _2\"></span>seguent<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>analizza <span class=\"_ _0\"></span>la <span class=\"_ _f\"></span>composizione <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>le <span class=\"_ _2\"></span>scadenz<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>delle <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>ra<span class=\"_ _1\"></span>ppresen<span class=\"_ _4\"></span>tate<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>ai flussi di ca<span class=\"_ _1\"></span>ssa futuri non <span class=\"_ _1\"></span>scon<span class=\"_ _4\"></span>tati.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2023<span class=\"fca sc0\"> </span>31 dicembre 2024<span class=\"fca sc0\"> </span>31 <span class=\"ls0\">dicembre 2025<span class=\"fca sc0\"> </span></span>Oltre<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Conti correnti passivi 2.452 - - - 2.452 Prestiti obbligazionari 77.375 575.998 818.614 683.625 2.155.612 Debiti verso banche  268.695 1<span class=\"ls1c\">47</span>.674 12<span class=\"ls0\">5.</span>934<span class=\"ls0\"> </span>12.076 554.37<span class=\"ls0\">9 </span>Passivit\u00e0 per <span class=\"ff1b\">leasing</span> 75.612 40.360 16.639 17.986 150.597 Debiti finanziari lordi 424.134 7<span class=\"ls1c\">64</span>.<span class=\"ls1c\">03</span>2 961.<span class=\"ls1c\">187</span> 7<span class=\"ls1c\">13</span>.<span class=\"ls1c\">687</span> 2.8<span class=\"ls1c\">63</span>.<span class=\"ls1c\">040</span> Debiti commerciali 3.891.729 - - - 3.891.729 Totale debiti 4.315.863 7<span class=\"ls1c\">64</span>.<span class=\"ls1c\">03</span>2 961.<span class=\"ls1c\">187</span> 7<span class=\"ls1c\">13</span>.<span class=\"ls1c\">687</span> 6.7<span class=\"ls1c\">54</span>.<span class=\"ls1c\">768</span> Gli <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>essi f<span class=\"_ _1\"></span>uturi sono <span class=\"_ _4\"></span>sta<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>stimati <span class=\"_ _1\"></span>in base <span class=\"_ _4\"></span>alle <span class=\"_ _1\"></span>condizio<span class=\"_ _4\"></span>ni di mer<span class=\"_ _4\"></span>cato <span class=\"_ _4\"></span>esiste<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>alla <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>at<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di r<span class=\"_ _4\"></span>edazione de<span class=\"_ _1\"></span>l bil<span class=\"_ _1\"></span>ancio e riepilog<span class=\"_ _4\"></span>ate nel<span class=\"_ _1\"></span>le note<span class=\"_ _1\"></span> di dettagli<span class=\"_ _1\"></span>o.<span class=\"ff19\"> </span>La g<span class=\"_ _4\"></span>estione <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>liquidit\u00e0 <span class=\"_ _4\"></span>\u00e8 basat<span class=\"_ _4\"></span>a sopr<span class=\"_ _4\"></span>attutto <span class=\"_ _4\"></span>sulla <span class=\"_ _1\"></span>str<span class=\"_ _4\"></span>ategi<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di man<span class=\"_ _1\"></span>tenime<span class=\"_ _1\"></span>nto <span class=\"_ _4\"></span>dell\u2019<span class=\"_ _3\"></span>equilibrio <span class=\"_ _4\"></span>finanziario. T<span class=\"_ _3\"></span>ale s<span class=\"_ _4\"></span>trate<span class=\"_ _1\"></span>gia \u00e8 per<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>eguita<span class=\"_ _1\"></span> a livell<span class=\"_ _1\"></span>o di ciascuna entit<span class=\"_ _4\"></span>\u00e0 oper<span class=\"_ _1\"></span>ativ<span class=\"_ _1\"></span>a del Gruppo W<span class=\"_ _4\"></span>ebuild<span class=\"_ _1\"></span>.<span class=\"ff19\"> </span>La <span class=\"_ _0\"></span>tabel<span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>seguent<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>confr<span class=\"_ _4\"></span>onta<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>debiti <span class=\"_ _2\"></span>finanzia<span class=\"_ _1\"></span>ri <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>linea <span class=\"_ _0\"></span>capit<span class=\"_ _1\"></span>ale e <span class=\"_ _2\"></span>i <span class=\"_ _0\"></span>debiti commerci<span class=\"_ _1\"></span>ali al <span class=\"_ _2\"></span>netto degli <span class=\"_ _0\"></span>acconti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>gi\u00e0 er<span class=\"_ _1\"></span>oga<span class=\"_ _4\"></span>ti, <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>scadenz<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>entro<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>31 <span class=\"_ _2\"></span>marz<span class=\"_ _4\"></span>o <span class=\"_ _2\"></span>2023, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>disponibilit\u00e0 <span class=\"_ _0\"></span>liquide e <span class=\"_ _2\"></span>mezzi <span class=\"_ _0\"></span>equival<span class=\"_ _1\"></span>enti <span class=\"_ _0\"></span>utilizz<span class=\"_ _4\"></span>abili per f<span class=\"_ _1\"></span>ar fr<span class=\"_ _1\"></span>onte<span class=\"_ _1\"></span> a tali<span class=\"_ _1\"></span> impegni.<span class=\"ff19\"> </span>Impegni finanziari in<span class=\"fca sc0\"> </span>Disponibilit\u00e0 liquide e mezzi<span class=\"fca sc0\"> </span>scadenza entro il 31 marzo<span class=\"fca sc0\"> </span>Differenza<span class=\"fca sc0\"> </span>equivalenti <span class=\"fsa\">(**)</span><span class=\"fca sc0\"> </span>2023 <span class=\"fsa ls0\">(*)<span class=\"fs1\"><span class=\"fca sc0\"> </span></span></span>(Valori in euro/000)<span class=\"_ _1\"></span> Webuild (sede e filiali) 255<span class=\"ls0\">.</span>172<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>512.787<span class=\"fca sc0\"> </span>257.615<span class=\"fca sc0\"> </span>Societ\u00e0 controllate 692.671<span class=\"fca sc0\"> </span>470.741<span class=\"fca sc0\"> </span>(221.930)<span class=\"fca sc0\"> </span>SPV 989.030<span class=\"fca sc0\"> </span>430.311<span class=\"fca sc0\"> </span>(558.719)<span class=\"fca sc0\"> </span>Joint Operation 406.941<span class=\"fca sc0\"> </span>494.486<span class=\"fca sc0\"> </span>87.545<span class=\"fca sc0\"> </span>Totale 2.343.814<span class=\"fca sc0\"> </span>1.908.325<span class=\"fca sc0\"> </span>(435.489)<span class=\"fca sc0\"> </span>(*) l'importo non <span class=\"_ _1\"></span>comprende i deb<span class=\"_ _1\"></span>iti verso Socie<span class=\"_ _1\"></span>t\u00e0 del Gruppo. (**) l'importo \u00e8 <span class=\"_ _1\"></span>al netto delle dispon<span class=\"_ _1\"></span>ibilit\u00e0 vin<span class=\"_ _1\"></span>colate.  Non <span class=\"_ _4\"></span>si <span class=\"_ _1\"></span>rilevano <span class=\"_ _4\"></span>allo <span class=\"_ _4\"></span>stato <span class=\"_ _4\"></span>attuale <span class=\"_ _4\"></span>significative <span class=\"_ _4\"></span>criticit\u00e0 <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>merito a<span class=\"_ _4\"></span> potenzia<span class=\"_ _1\"></span>li <span class=\"_ _4\"></span>scenari <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>stress <span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>inanziario. <span class=\"_ _3\"></span>I<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>Gruppo<span class=\"fca sc0\"> </span>mantiene <span class=\"_ _10\"></span>disponibilit\u00e0 <span class=\"_ _10\"></span>liquide <span class=\"_ _10\"></span>e <span class=\"_ _11\"> </span>linee <span class=\"_ _10\"> </span>Revolving <span class=\"_ _11\"> </span>Credit <span class=\"_ _10\"></span>Facility <span class=\"_ _10\"></span>sufficienti <span class=\"_ _11\"> </span>a <span class=\"_ _10\"></span>sopperire <span class=\"_ _11\"> </span>alle <span class=\"_ _10\"> </span>esigenze <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>breve termine. 32.2.5 Livell<span class=\"_ _1\"></span>i ger<span class=\"_ _1\"></span>archici di <span class=\"_ _4\"></span>determinazione del <span class=\"ff23\">fair <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lue<span class=\"ff19\"> </span></span>Con <span class=\"_ _2\"></span>riferimen<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>agli <span class=\"_ _2\"></span>strumen<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>finanziari <span class=\"_ _f\"></span>rilev<span class=\"_ _1\"></span>ati <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>Situazione <span class=\"_ _f\"></span>Pa<span class=\"_ _4\"></span>trimoniale-Finanziaria <span class=\"_ _2\"></span>al <span class=\"_ _f\"></span><span class=\"ff23\">fair <span class=\"_ _2\"></span>value</span>, <span class=\"_ _f\"></span>l\u2019IFR<span class=\"_ _1\"></span>S <span class=\"_ _2\"></span>7 richiede <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>detti <span class=\"_ _f\"></span>valo<span class=\"_ _1\"></span>ri <span class=\"_ _f\"></span>siano <span class=\"_ _f\"></span>classifica<span class=\"_ _4\"></span>ti <span class=\"_ _a\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _a\"></span>di <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span>gera<span class=\"_ _1\"></span>rchia<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>livelli <span class=\"_ _f\"></span>che <span class=\"_ _a\"></span>riflett<span class=\"_ _1\"></span>a <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>significa<span class=\"_ _1\"></span>tivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"></span>degli input<span class=\"ff1a\"> utilizz<span class=\"_ _4\"></span>ati nella det<span class=\"_ _1\"></span>erminazi<span class=\"_ _1\"></span>one del <span class=\"ff23\">fair value<span class=\"_ _1\"></span><span class=\"ff1a ls3\">. <span class=\"ls0\">Si dis<span class=\"_ _4\"></span>tinguono i seguenti li<span class=\"_ _4\"></span>velli:<span class=\"ff19\"> </span></span></span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _4a\"> </span><span class=\"ff1a\">Livello 1 \u2013 q<span class=\"_ _1\"></span>uotazioni <span class=\"_ _1\"></span>rilev<span class=\"_ _1\"></span>at<span class=\"_ _4\"></span>e s<span class=\"_ _0\"></span>u un mer<span class=\"_ _4\"></span>cat<span class=\"_ _1\"></span>o attivo per <span class=\"_ _1\"></span>attivit<span class=\"_ _4\"></span>\u00e0 o passivit\u00e0 ogge<span class=\"_ _1\"></span>tto di v<span class=\"_ _4\"></span>alutazione;<span class=\"ff19\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _4a\"> </span><span class=\"ff1a\">Livello <span class=\"_ _0\"></span>2 <span class=\"_ _f\"></span>\u2013 <span class=\"_ _2\"></span><span class=\"ff23\">input</span> <span class=\"_ _2\"></span>diversi <span class=\"_ _0\"></span>dai <span class=\"_ _2\"></span>prezzi<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>quotati <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>punto <span class=\"_ _0\"></span>precedent<span class=\"_ _4\"></span>e, <span class=\"_ _f\"></span>che <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>osservabili <span class=\"_ _0\"></span>dirett<span class=\"_ _1\"></span>ament<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> </span></span>(pr<span class=\"_ _1\"></span>ezzi) o indir<span class=\"_ _4\"></span>ettament<span class=\"_ _4\"></span>e (deriva<span class=\"_ _4\"></span>ti dai prezzi)<span class=\"_ _1\"></span> sul merc<span class=\"_ _4\"></span>ato;<span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _4a\"> </span><span class=\"ff1a\">Livello 3 \u2013 <span class=\"ff23\">in<span class=\"_ _1\"></span>put<span class=\"ff1a\"> che non so<span class=\"_ _1\"></span>no basati <span class=\"_ _1\"></span>su dati di <span class=\"_ _1\"></span>merc<span class=\"_ _4\"></span>ato osservabil<span class=\"_ _1\"></span>i.<span class=\"ff19\"> </span></span></span></span></span>Gli strume<span class=\"_ _1\"></span>nti finanzi<span class=\"_ _1\"></span>ari espos<span class=\"_ _4\"></span>ti al <span class=\"ff23\">fair value</span> dal Gr<span class=\"_ _1\"></span>uppo W<span class=\"_ _4\"></span>ebuild sono clas<span class=\"_ _1\"></span>sifica<span class=\"_ _4\"></span>ti nei seguenti live<span class=\"_ _1\"></span>lli:<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Nota Livello 1<span class=\"fca sc0\"> </span>Livello 2<span class=\"fca sc0\"> </span>Livello 3<span class=\"fca sc0\"> </span>Strumenti derivati attivi 15 -<span class=\"fca sc0\"> </span>2.<span class=\"ls1c\">276</span><span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Totale -<span class=\"fca sc0\"> </span>2.276<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Nel 2022 non ci sono<span class=\"_ _4\"></span> trasferimenti dal Livello 1 al <span class=\"_ _1\"></span>Livello 2 e vice<span class=\"_ _1\"></span>versa. Analisi delle voci economiche<span class=\"ff19\"> </span>33. Ricavi Nella tabella<span class=\"_ _1\"></span> di seguito \u00e8 rip<span class=\"_ _1\"></span>ortato il detta<span class=\"_ _1\"></span>glio di \u201cRicavi <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> altri proventi<span class=\"_ _1\"></span>\u201d.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Ricavi da contratti verso clienti 5.977.821<span class=\"fca sc0\"> </span>7.656.006<span class=\"fca sc0\"> </span>1.678.185<span class=\"fca sc0\"> </span>Altri proventi 442.513<span class=\"fca sc0\"> </span>435.147<span class=\"fca sc0\"> </span>(7.366)<span class=\"fca sc0\"> </span>Totale 6.420.334<span class=\"fca sc0\"> </span>8.091.153<span class=\"fca sc0\"> </span>1.670.819<span class=\"fca sc0\"> </span>I Ricavi <span class=\"_ _4\"></span>hanno fatto <span class=\"_ _4\"></span>rilevare, nel<span class=\"_ _1\"></span> comple<span class=\"_ _1\"></span>sso, <span class=\"ls1d\">un</span> i<span class=\"_ _1\"></span>ncremento <span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span>tto <span class=\"ls19\">di<span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"ff1a\">\u20ac</span> 1.<span class=\"_ _1\"></span>670,8 mili<span class=\"_ _1\"></span>oni ch<span class=\"_ _4\"></span>e deriva <span class=\"_ _1\"></span>essenzialment<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> </span></span>dallo <span class=\"_ _4\"></span>sviluppo <span class=\"_ _4\"></span>delle <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _4\"></span><span class=\"ls1f\">in<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _4\"></span>corso <span class=\"_ _1\"></span><span class=\"ls8\">in<span class=\"ls0\"> <span class=\"_ _4\"></span>Italia, <span class=\"_ _4\"></span><span class=\"ls8\">in<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _1\"></span>Oceania<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>(Australia), <span class=\"_ _4\"></span>nel co<span class=\"_ _4\"></span>ntinente a<span class=\"_ _4\"></span>mericano <span class=\"_ _4\"></span>(Stati <span class=\"_ _1\"></span>Uniti, <span class=\"_ _4\"></span>Canada </span></span></span></span></span></span>e Colombia), <span class=\"ls8\">in</span> Europa <span class=\"_ _1\"></span>(Romania, Norv<span class=\"_ _1\"></span>egia, Francia), <span class=\"ls8\">in</span> Medio Oriente<span class=\"_ _1\"></span> <span class=\"ls2b\">(A</span>rabia Saudita) e <span class=\"ls8\">in</span> Africa (Eti<span class=\"_ _1\"></span>opia). 33.1 Ricavi da contratti<span class=\"_ _1\"></span> verso clienti Nella tabella<span class=\"_ _1\"></span> seguente vien<span class=\"_ _1\"></span>e fornito un detta<span class=\"_ _1\"></span>glio per natura d<span class=\"_ _1\"></span>ei ricavi da co<span class=\"_ _1\"></span>ntratti verso clienti<span class=\"_ _4\"></span>.<span class=\"_ _2\"></span> (Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Ricavi per lavori  5.914.254<span class=\"fca sc0\"> </span>7.529.732<span class=\"fca sc0\"> </span>1.615.478<span class=\"fca sc0\"> </span>Ricavi per servizi 45.165<span class=\"fca sc0\"> </span>109.002<span class=\"fca sc0\"> </span>63.837<span class=\"fca sc0\"> </span>Ricavi da vendite  18.503<span class=\"fca sc0\"> </span>17.291<span class=\"fca sc0\"> </span>(1.212)<span class=\"fca sc0\"> </span>Ricavi da iniziative immobiliari (101)<span class=\"fca sc0\"> </span>(19)<span class=\"fca sc0\"> </span>82<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Totale ricavi 5.977.821<span class=\"fca sc0\"> </span>7.656.006<span class=\"fca sc0\"> </span>1.678.185<span class=\"fca sc0\"> </span>L\u2019analisi dei rica<span class=\"_ _1\"></span>vi da contrat<span class=\"_ _1\"></span>ti verso clienti pe<span class=\"_ _1\"></span>r area geografica<span class=\"_ _1\"></span> \u00e8 riportata<span class=\"_ _1\"></span> nella tabella s<span class=\"_ _1\"></span>eguente.<span class=\"ff19\"> </span>Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>% incidenza sul<span class=\"fca sc0\"> </span>% incidenza sul<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) totale<span class=\"fca sc0\"> </span>totale<span class=\"fca sc0\"> </span>Italia 30%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>29%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>1.817.195<span class=\"fca sc0\"> </span>2.185.870<span class=\"fca sc0\"> </span>Oceania 10%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>14%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>623.586<span class=\"fca sc0\"> </span>1.069.183<span class=\"fca sc0\"> </span>UE (esclusa Italia) 11%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>11%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>652.030<span class=\"fca sc0\"> </span>836.943<span class=\"fca sc0\"> </span>America (escluso Lane) 11%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>10%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>634.152<span class=\"fca sc0\"> </span>742.906<span class=\"fca sc0\"> </span>Altri Paesi Europei (Extra UE) 8%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>7%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>452.842<span class=\"fca sc0\"> </span>568.074<span class=\"fca sc0\"> </span>Africa 374.030<span class=\"fca sc0\"> </span>6%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>472.439<span class=\"fca sc0\"> </span>6%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Medio Oriente 317.410<span class=\"fca sc0\"> </span>5%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>399.186<span class=\"fca sc0\"> </span>5%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Asia 169.514<span class=\"fca sc0\"> </span>3%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>177.051<span class=\"fca sc0\"> </span>2%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Estero 3.223.564<span class=\"fca sc0\"> </span>54%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>4.265.782<span class=\"fca sc0\"> </span>55%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane 937.062<span class=\"fca sc0\"> </span>16%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>1.204.354<span class=\"fca sc0\"> </span>16%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Totale 5.977.821<span class=\"fca sc0\"> </span>100%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>7.656.006<span class=\"fca sc0\"> </span>100%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>I ricavi <span class=\"ls19\">da<span class=\"_ _4\"></span><span class=\"ls0\"> contratti verso Clienti <span class=\"_ _1\"></span><span class=\"ff1a\">registrano <span class=\"_ _1\"></span>un incremento,<span class=\"_ _1\"></span> rispetto all<span class=\"_ _1\"></span>\u2019esercizio <span class=\"_ _4\"></span>2<span class=\"_ _0\"></span>021, di \u20ac<span class=\"ff19\"> 1.6<span class=\"_ _1\"></span>78,2 milioni pa<span class=\"_ _4\"></span>ri a </span></span></span></span>circa <span class=\"ls8\">il</span> 28,1%. I principali contri<span class=\"_ _1\"></span>buti <span class=\"ls8\">allo</span> sviluppo <span class=\"ff1a\">dell\u2019e<span class=\"_ _1\"></span>sercizio<span class=\"ff19\"> sono riferibili<span class=\"_ _1\"></span>: </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19 ls8\">alle<span class=\"ls0\"> attivit\u00e0 <span class=\"_ _1\"></span>operative <span class=\"_ _1\"></span><span class=\"ls8\">in<span class=\"ls0\"> Itali<span class=\"_ _1\"></span>a che b<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>neficiano, <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span><span class=\"ff1a\">l\u2019altro,<span class=\"ff19\"> <span class=\"_ _1\"></span>dei po<span class=\"_ _1\"></span>sitivi e<span class=\"_ _1\"></span>ffetti <span class=\"ls1d\">de</span>rivanti <span class=\"_ _4\"></span>dal Piano <span class=\"_ _1\"></span>Nazionale <span class=\"ls19\">di<span class=\"_ _4\"></span><span class=\"ls0\"> </span></span></span></span></span></span></span></span></span>Ripresa <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>Resilienza, <span class=\"_ _2\"></span>tra <span class=\"_ _a\"></span>cui <span class=\"_ _2\"></span><span class=\"ff1a\">l\u2019Alta</span> <span class=\"_ _f\"></span>Velocit\u00e0/Alta <span class=\"_ _f\"></span>Capacit\u00e0 <span class=\"_ _2\"></span>fe<span class=\"_ _0\"></span>rroviaria <span class=\"_ _2\"></span>Milano-Genova, <span class=\"_ _f\"></span>Napoli-Bari, <span class=\"_ _2\"></span>Verona-Padova e Palermo-Cata<span class=\"_ _1\"></span>nia-oltre che<span class=\"_ _1\"></span> la Strada Stata<span class=\"_ _1\"></span>le Jonica 1<span class=\"_ _1\"></span>06 Mega-Lotto 3; \u2022 <span class=\"_ _15\"> </span>all\u2019avanzam<span class=\"_ _1\"></span>ento<span class=\"ff19\"> <span class=\"_ _c\"> </span><span class=\"ls19\">di</span> <span class=\"_ _c\"> </span>alcuni <span class=\"_\"> </span>grandi <span class=\"_ _c\"> </span>progetti <span class=\"_ _c\"> </span></span>all\u2019estero<span class=\"ff19\"> <span class=\"_\"> </span>tra <span class=\"_ _c\"> </span>cui, <span class=\"_ _c\"> </span><span class=\"ls8\">in</span> <span class=\"_ _d\"> </span>particolar<span class=\"_ _1\"></span>e, <span class=\"_ _c\"> </span><span class=\"ls1f\">le<span class=\"_ _0\"></span></span> <span class=\"_ _c\"> </span>commesse <span class=\"_ _c\"> </span><span class=\"ls8\">in</span> <span class=\"_ _c\"> </span>corso <span class=\"_ _c\"> </span><span class=\"ls19\">di</span> </span>esecuzione <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>(i) <span class=\"_ _0\"></span>Australia <span class=\"_ _0\"></span>(Impianto Idroelettrico <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Snowy <span class=\"_ _0\"></span>2.0 <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span><span class=\"ff1b\">North <span class=\"_ _0\"></span>East <span class=\"_ _0\"></span>Link <span class=\"_ _0\"></span>Project</span>) <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>ii) USA <span class=\"_ _0\"></span>(Gruppo Lane), <span class=\"_ _f\"></span>(iii) <span class=\"_ _f\"></span>Romania <span class=\"_ _f\"></span>(Ponte <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>Braila <span class=\"_ _f\"></span>sul <span class=\"_ _f\"></span>Danubio <span class=\"_ _f\"></span>e <span class=\"_ _a\"></span>Lotti <span class=\"_ _2\"></span>3<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>e <span class=\"_ _a\"></span>5 <span class=\"_ _f\"></span>dell\u2019Autostra<span class=\"_ _1\"></span>da <span class=\"_ _f\"></span>Sibiu<span class=\"_ _2\"></span><span class=\"ff19\">-Pitesti), <span class=\"_ _f\"></span>(iv) <span class=\"_ _f\"></span>Norvegia </span>(Linea <span class=\"_ _10\"></span>Ferroviaria <span class=\"_ _10\"></span>Nykirke-Barkaker <span class=\"_ _10\"></span>e <span class=\"_ _10\"> </span><span class=\"ff1b\">The <span class=\"_ _11\"> </span>Sotra <span class=\"_ _11\"> </span>Conn<span class=\"_ _1\"></span>ection<span class=\"ff19\">) <span class=\"_ _10\"> </span>(v) <span class=\"_ _11\"> </span>Etiopia <span class=\"_ _10\"></span>(</span>Koysha <span class=\"_ _10\"> </span>Hydroelectric <span class=\"_ _10\"></span>Project<span class=\"ff19\"> <span class=\"_ _10\"> </span><span class=\"lsb\">e </span></span></span>Progetto GERD), (vi) Ar<span class=\"_ _0\"></span>abia Saudita (SANG Villas e <span class=\"_ _0\"></span>Diriyah-<span class=\"ff1b\">Super <span class=\"_ _0\"></span>Basement</span>), (vii) Canada (<span class=\"ff1b\">Hurontario Light </span>Rail <span class=\"_ _b\"> </span>Project<span class=\"ff19\">), <span class=\"_\"> </span>(<span class=\"_ _1\"></span>viii) <span class=\"_ _b\"> </span>Francia <span class=\"_ _b\"> </span>(Lotto <span class=\"_ _b\"> </span>2<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>del <span class=\"_\"> </span><span class=\"ff1b\">Tunnel <span class=\"_ _b\"> </span>Euralpin <span class=\"_ _b\"> </span>Lyon <span class=\"_ _b\"> </span>Turin</span> <span class=\"_\"> </span>- <span class=\"_ _b\"> </span>TELT) <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>(<span class=\"_ _0\"></span>ix) <span class=\"_ _b\"> </span>Colombia <span class=\"_ _b\"> </span>(Settore <span class=\"_ _9\"> </span>3<span class=\"_ _4\"></span> </span>dell\u2019Autostrada R<span class=\"_ _1\"></span>uta del Sol).<span class=\"ff19\">  </span>Si<span class=\"ls0\"> <span class=\"_ _1\"></span>segnala, <span class=\"_ _4\"></span><span class=\"ls8\">in<span class=\"ls0\"> ultimo, <span class=\"_ _4\"></span>che ne<span class=\"_ _1\"></span>l pe<span class=\"_ _1\"></span>riodo <span class=\"_ _1\"></span>oggetto <span class=\"_ _4\"></span><span class=\"ls19\">di<span class=\"ls0\"> comme<span class=\"_ _1\"></span>nto <span class=\"ls8\">la</span> <span class=\"_ _4\"></span>quota <span class=\"ls19\">di<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _4\"></span>ricavi <span class=\"ls19\">da</span> <span class=\"_ _4\"></span>contratti <span class=\"_ _1\"></span>verso <span class=\"_ _1\"></span>i cl<span class=\"_ _1\"></span>ienti <span class=\"_ _4\"></span>afferente </span></span></span></span></span></span></span>a corrispettivi va<span class=\"_ _1\"></span>riabili \u00e8 stata pari <span class=\"ls8\">al</span> 10,<span class=\"_ _1\"></span>6<span class=\"ls78\">%.</span> Nell\u2019esercizi<span class=\"_ _1\"></span>o<span class=\"ff19\"> <span class=\"_\"> </span>2022 <span class=\"_\"> </span></span>l\u2019importo<span class=\"ff19\"> <span class=\"_\"> </span>aggr<span class=\"_ _1\"></span>egato <span class=\"_\"> </span>del <span class=\"_\"> </span>corris<span class=\"_ _1\"></span>pettivo <span class=\"_\"> </span>contrattual<span class=\"_ _1\"></span>e <span class=\"_\"> </span>dei <span class=\"_\"> </span>contrat<span class=\"_ _1\"></span>ti <span class=\"_\"> </span><span class=\"ls8\">in</span> <span class=\"_\"> </span>essere <span class=\"_\"> </span>alloca<span class=\"_ _1\"></span>to <span class=\"_\"> </span>alle </span>performance <span class=\"_ _0\"></span>obligation<span class=\"ff19\"> <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>ancora <span class=\"_ _2\"></span>eseguite <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>pari <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span><span class=\"ff1a\">\u20ac</span> <span class=\"_ _f\"></span>39.463,0 <span class=\"_ _2\"></span>milioni. <span class=\"_ _2\"></span>Il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>prevede <span class=\"_ _f\"></span>di <span class=\"_ _2\"></span>riconoscere <span class=\"_ _2\"></span>tali </span>importi nei rica<span class=\"_ _1\"></span>vi dei futuri <span class=\"_ _1\"></span>periodi coerent<span class=\"_ _1\"></span>emente con<span class=\"_ _1\"></span> le previsioni di<span class=\"_ _1\"></span>sponibili. Ricavi riferibili a <span class=\"ff1b\">performance obligation</span> non adempiute (o parzialmente adempiute) che verranno rilevati negli (Valori in Euro/mi<span class=\"_ _1\"></span>lioni) esercizi futuri di cui da 2023 a 2025<span class=\"fca sc0\"> </span>di cui oltre<span class=\"fca sc0\"> </span>Totale ricavi 26.<span class=\"ls1c\">556<span class=\"ls58\">,3</span></span> 12.<span class=\"ls1c\">906</span>,7 Si<span class=\"ls0\"> s<span class=\"_ _1\"></span>egnala che <span class=\"_ _1\"></span><span class=\"ls8\">la<span class=\"ls0\"> voce <span class=\"_ _1\"></span><span class=\"ls8\">in<span class=\"ls0\"> esa<span class=\"_ _1\"></span>me includ<span class=\"_ _1\"></span>e corrisp<span class=\"_ _1\"></span>ettivi vari<span class=\"_ _4\"></span>abili nella misura <span class=\"ls1f\">in</span> cui <span class=\"_ _4\"></span>sia ritenuto <span class=\"_ _1\"></span>altamente <span class=\"_ _1\"></span>probabile </span></span></span></span></span>il<span class=\"ls0\"> loro realizzo. </span>33.2 Altri proventi<span class=\"sc0\"> </span>Gli <span class=\"ff1a\">\u201cAltri</span> <span class=\"ff1a\">proventi\u201d</span> <span class=\"_ _1\"></span>sono detta<span class=\"_ _1\"></span>gliati nella tabella segu<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nte. (Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Ricavi per costi rifatturati 149.885<span class=\"fca sc0\"> </span>170.199<span class=\"fca sc0\"> </span>20.314<span class=\"fca sc0\"> </span>Altri proventi da JV e consorzi 112.813<span class=\"fca sc0\"> </span>140.983<span class=\"fca sc0\"> </span>28.170<span class=\"fca sc0\"> </span>Plusvalenze alienazione immobilizzazioni  16.038<span class=\"fca sc0\"> </span>13.237<span class=\"fca sc0\"> </span>(2.801)<span class=\"fca sc0\"> </span>Rimborsi assicurativi 12.218<span class=\"fca sc0\"> </span>5.433<span class=\"fca sc0\"> </span>(6.785)<span class=\"fca sc0\"> </span>Altri 151.559<span class=\"fca sc0\"> </span>105.296<span class=\"fca sc0\"> </span>(46.263)<span class=\"fca sc0\"> </span>Totale 442.513<span class=\"fca sc0\"> </span>435.148<span class=\"fca sc0\"> </span>(7.365)<span class=\"fca sc0\"> </span>La voce <span class=\"_ _0\"></span>\u201cAltri proventi\u201d, sostanzial<span class=\"_ _1\"></span>mente in <span class=\"_ _0\"></span>linea con il <span class=\"_ _2\"></span>periodo precedente, nell\u2019eserciz<span class=\"_ _1\"></span>io in <span class=\"_ _0\"></span>corso  <span class=\"_ _0\"></span>comprend<span class=\"_ _1\"></span>e principalment<span class=\"_ _1\"></span>e <span class=\"_ _c\"> </span><span class=\"ff1a\">(<span class=\"_ _0\"></span>i) <span class=\"_ _c\"> </span>i <span class=\"_ _c\"> </span>ricavi <span class=\"_ _d\"> </span>per <span class=\"_ _c\"> </span>prestazioni <span class=\"_ _c\"> </span>rese <span class=\"_ _c\"> </span>nell\u2019ambito <span class=\"_ _c\"> </span>di <span class=\"_ _d\"> </span>alcune <span class=\"_ _c\"> </span>iniziativ<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>commercia<span class=\"_ _1\"></span>li <span class=\"_ _c\"> </span>intraprese <span class=\"_ _c\"> </span>in </span>partnership<span class=\"ff19\"> con <span class=\"_ _1\"></span>altri op<span class=\"_ _1\"></span>eratori del <span class=\"_ _4\"></span>settore legate, <span class=\"_ _1\"></span>in buona <span class=\"_ _1\"></span>parte, all<span class=\"_ _1\"></span>o sviluppo <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>lle att<span class=\"_ _1\"></span>iv<span class=\"_ _0\"></span>it\u00e0 in <span class=\"_ _1\"></span>corso in <span class=\"_ _1\"></span>Australia<span class=\"_ _4\"></span> </span>e <span class=\"_ _4\"></span>(ii) <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>proventi <span class=\"_ _4\"></span>derivanti <span class=\"_ _4\"></span>dal <span class=\"_ _4\"></span>ribalto <span class=\"_ _4\"></span>costi <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>pertinenza<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>Soci <span class=\"_ _4\"></span>Consorziati, <span class=\"_ _4\"></span>relativi <span class=\"_ _3\"></span>principalmente <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>commessa dell\u2019Alta <span class=\"_ _11\"> </span>Velocit\u00e0/Capacit\u00e0 <span class=\"_ _11\"> </span>Verona<span class=\"ff19\">-Padova, <span class=\"_ _b\"> </span>al <span class=\"_ _b\"> </span>nuovo <span class=\"_ _b\"> </span>Centro <span class=\"_ _b\"> </span>Direzionale <span class=\"_ _11\"> </span>ENI <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>alle <span class=\"_ _b\"> </span>attivit\u00e0 <span class=\"_ _11\"> </span>di <span class=\"_\"> </span><span class=\"ff1b\">Operations <span class=\"_ _11\"> </span>&amp; </span></span>Maintenance<span class=\"ff19\"> di q<span class=\"_ _1\"></span>uattro Ospedali <span class=\"_ _4\"></span>T<span class=\"_ _0\"></span>oscani.  </span>34. Costi operativi Di seguito viene ripo<span class=\"_ _4\"></span>rtato un dettaglio della <span class=\"_ _1\"></span>voce in oggetto. (Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Costi per acquisti 967.545<span class=\"fca sc0\"> </span>1.447.185<span class=\"fca sc0\"> </span>479.640<span class=\"fca sc0\"> </span>Subappalti 2.098.691<span class=\"fca sc0\"> </span>2.343.223<span class=\"fca sc0\"> </span>244.532<span class=\"fca sc0\"> </span>Costi per servizi 1.590.648<span class=\"fca sc0\"> </span>1.947.645<span class=\"fca sc0\"> </span>356.997<span class=\"fca sc0\"> </span>Costi del personale 1.101.920<span class=\"fca sc0\"> </span>1.447.605<span class=\"fca sc0\"> </span>345.685<span class=\"fca sc0\"> </span>Altri costi operativi 347.819<span class=\"fca sc0\"> </span>322.750<span class=\"fca sc0\"> </span>(25.069)<span class=\"fca sc0\"> </span>Ammortamenti, accantonamenti e svalutazioni 347.427<span class=\"fca sc0\"> </span>391.668<span class=\"fca sc0\"> </span>44.241<span class=\"fca sc0\"> </span>Totale 6.454.050<span class=\"fca sc0\"> </span>7.900.076<span class=\"fca sc0\"> </span>1.446.026<span class=\"fca sc0\"> </span>Le variazioni delle poste in commento riflettono, sostanzialmente, l\u2019anda<span class=\"_ _1\"></span>mento della produzione di periodo, la quale <span class=\"_ _0\"></span>mostra, <span class=\"_ _2\"></span>cos\u00ec <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>dettagliato <span class=\"_ _0\"></span>nella <span class=\"_ _2\"></span>nota <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>commento <span class=\"_ _2\"></span>ai <span class=\"_ _0\"></span>ricavi <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dai <span class=\"_ _2\"></span>contratti <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>clienti <span class=\"_ _0\"></span>(nota<span class=\"_ _0\"></span> esplicativa <span class=\"_ _0\"></span>33), <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>crescita <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>olumi <span class=\"_ _0\"></span>riferiti <span class=\"_ _0\"></span>ai <span class=\"_ _2\"></span>lavori <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>realizzazi<span class=\"_ _1\"></span>one<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>Oceania <span class=\"_ _2\"></span>(Australia), <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>Italia, nel <span class=\"_ _2\"></span>contin<span class=\"_ _1\"></span>ente <span class=\"_ _0\"></span>americano <span class=\"_ _0\"></span>(Stati <span class=\"_ _0\"></span>Uniti, <span class=\"_ _2\"></span>Canada <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Colombia), <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>quello <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>urop<span class=\"lsa\">eo<span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span>Romania<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>Norvegia, <span class=\"_ _0\"></span>Francia), <span class=\"_ _2\"></span>in </span></span>Africa (Etiopia) e in <span class=\"_ _4\"></span>Me<span class=\"_ _0\"></span>dio Oriente <span class=\"_ _1\"></span>(Arabia Saudit<span class=\"_ _1\"></span>a). Si <span class=\"_ _0\"></span>evidenzia, a <span class=\"_ _2\"></span>tal <span class=\"_ _0\"></span>riguardo, che <span class=\"_ _2\"></span>anche nel <span class=\"_ _0\"></span>corso <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>riscontrato <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>aumento <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>prezzi <span class=\"_ _0\"></span>delle materie prime <span class=\"_ _10\"> </span>come <span class=\"_ _11\"> </span>conseguenza <span class=\"_ _10\"></span>di <span class=\"_ _11\"> </span>una <span class=\"_ _10\"> </span>loro <span class=\"_ _11\"> </span>ridotta <span class=\"_ _11\"> </span>disponibil<span class=\"_ _1\"></span>it\u00e0, <span class=\"_ _10\"> </span>anche <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>seguito <span class=\"_ _10\"> </span>de<span class=\"_ _0\"></span>ll\u2019incr<span class=\"_ _1\"></span>emento <span class=\"_ _10\"> </span>de<span class=\"_ _0\"></span>lla <span class=\"_ _10\"></span>domanda trainata <span class=\"_ _11\"> </span><span class=\"ff1a\">dalla <span class=\"_ _b\"> </span>ripartenza <span class=\"_ _b\"> </span>dell\u2019economia<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>globale. <span class=\"_ _11\"> </span>Per <span class=\"_ _b\"> </span>fronteggiare <span class=\"_ _b\"> </span>tale <span class=\"_ _b\"> </span>fenomen<span class=\"_ _1\"></span>o, <span class=\"_ _b\"> </span>sono <span class=\"_ _b\"> </span>state <span class=\"_ _11\"> </span>introdotte <span class=\"_ _b\"> </span>dal </span>Gruppo azioni <span class=\"_ _4\"></span>di mitigazion<span class=\"_ _1\"></span>e volte a<span class=\"_ _1\"></span>l conte<span class=\"_ _1\"></span>nimento <span class=\"_ _1\"></span>dell\u2019aumento <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>i pr<span class=\"_ _1\"></span>ezzi. Si <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>a a<span class=\"_ _1\"></span>ltres\u00ec pr<span class=\"_ _1\"></span>esente che <span class=\"_ _1\"></span>i c<span class=\"_ _1\"></span>ontratti stipulati <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>Committenti<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>prevedono <span class=\"_ _f\"></span>generalmente <span class=\"_ _f\"></span>clausole <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>adeguamento <span class=\"_ _2\"></span>prezzi. <span class=\"_ _f\"></span>Per <span class=\"_ _f\"></span>ulteriori <span class=\"_ _f\"></span>dettagli <span class=\"_ _2\"></span>si rimanda <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>gi\u00e0 <span class=\"_ _0\"></span>descritto <span class=\"_ _0\"></span>all\u2019interno <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>paragrafo <span class=\"_ _0\"></span>\u201cCovid<span class=\"_ _0\"></span><span class=\"ff19\">-19 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Crisi <span class=\"_ _0\"></span>Russia-</span>Ucraina\u201d <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Relazione <span class=\"_ _0\"></span>sulla gestione. Si <span class=\"_ _2\"></span>precisa, <span class=\"_ _f\"></span>in <span class=\"_ _2\"></span>ultimo, <span class=\"_ _f\"></span>che <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>alcuni <span class=\"_ _f\"></span>casi <span class=\"_ _2\"></span>la <span class=\"_ _f\"></span>composizione <span class=\"_ _2\"></span>dei <span class=\"_ _f\"></span>costi <span class=\"_ _2\"></span>operativi <span class=\"_ _2\"></span>pu\u00f2 <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>ariare <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>un <span class=\"_ _f\"></span>periodo <span class=\"_ _2\"></span>all\u2019altro, anche nell\u2019a<span class=\"_ _1\"></span>mbito dell<span class=\"_ _1\"></span>o stesso prog<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>tto e a <span class=\"_ _1\"></span>parit\u00e0 di <span class=\"_ _4\"></span>volumi produttivi, in<span class=\"_ _1\"></span> ragione <span class=\"_ _1\"></span>delle modific<span class=\"_ _1\"></span>he apportat<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> dal<span class=\"_ _1\"></span> management<span class=\"ff19\"> <span class=\"_ _3\"></span><span class=\"ls8\">al <span class=\"ff1b ls0\">mix<span class=\"_ _1\"></span><span class=\"ff19\"> <span class=\"_ _4\"></span>operativo <span class=\"_ _4\"></span>industriale<span class=\"_ _1\"></span>. <span class=\"_ _4\"></span>In <span class=\"_ _4\"></span>aggiunta, <span class=\"_ _4\"></span>trattandosi <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>grandi <span class=\"_ _4\"></span>opere <span class=\"_ _4\"></span>infrastruttural<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>prevedono </span></span></span></span>lo <span class=\"_ _2\"></span>sviluppo <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>produzione <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>un <span class=\"_ _f\"></span>arco <span class=\"_ _2\"></span>temporale <span class=\"_ _2\"></span>plurien<span class=\"_ _1\"></span>nale <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>ricorso <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>attori <span class=\"_ _2\"></span>produttivi <span class=\"_ _2\"></span>tipici, <span class=\"_ _2\"></span>nell\u2019ambit<span class=\"_ _4\"></span>o della <span class=\"_ _b\"> </span>stessa <span class=\"_ _b\"> </span>commessa, <span class=\"_ _b\"> </span>varia <span class=\"_ _b\"> </span>a <span class=\"_\"> </span>seconda <span class=\"_ _b\"> </span>dello <span class=\"_ _b\"> </span>stato <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>a<span class=\"_ _2\"></span>vanzamento <span class=\"_ _b\"> </span>raggiunto <span class=\"_ _11\"> </span>ne<span class=\"_ _0\"></span>l <span class=\"_ _b\"> </span>periodo <span class=\"_ _b\"> </span>in <span class=\"_\"> </span>esa<span class=\"_ _1\"></span>me. <span class=\"_ _b\"> </span>Tali variazioni <span class=\"_ _b\"> </span>possono <span class=\"_ _b\"> </span>comportare, <span class=\"_ _b\"> </span>a <span class=\"_\"> </span>sec<span class=\"_ _1\"></span>onda <span class=\"_ _b\"> </span>della <span class=\"_ _b\"> </span>commessa <span class=\"_\"> </span>e <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>periodo <span class=\"_ _b\"> </span>di <span class=\"_\"> </span>riferim<span class=\"_ _1\"></span>ento, <span class=\"_ _b\"> </span>variazioni <span class=\"_ _b\"> </span>anche significative <span class=\"_ _16\"> </span>nell<span class=\"_ _1\"></span>\u2019incidenza <span class=\"_ _e\"> </span>de<span class=\"_ _0\"></span>lle <span class=\"_ _16\"> </span>corrispondenti<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>categorie <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>costo, <span class=\"_ _16\"> </span>lascian<span class=\"_ _4\"></span>do <span class=\"_ _16\"> </span>sostanzialmente <span class=\"_ _16\"> </span>inalter<span class=\"_ _4\"></span>at<span class=\"_ _2\"></span><span class=\"ff19 ls70\">a </span>l\u2019incidenza perc<span class=\"_ _1\"></span>entuale complessi<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>a dei costi op<span class=\"_ _1\"></span>erativi sul tota<span class=\"_ _1\"></span>le ricavi.<span class=\"ff19\"> </span>34.1 Costi per acq<span class=\"_ _1\"></span>uisti Di seguito viene ripo<span class=\"_ _4\"></span>rtato un dettaglio dei \u201cCo<span class=\"_ _1\"></span>sti per acquisti<span class=\"_ _1\"></span>\u201d.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Acquisti di materie prime e materiali di consumo 985.211<span class=\"fca sc0\"> </span>1.489.012<span class=\"fca sc0\"> </span>503.801<span class=\"fca sc0\"> </span>Variazione delle rimanenze di materie prime e materiali di (17.666)<span class=\"fca sc0\"> </span>(41.826)<span class=\"fca sc0\"> </span>(24.160)<span class=\"fca sc0\"> </span>consumo Totale    <span class=\"ls0\">967.545 </span>1.447.185 479.641<span class=\"fca sc0\"> </span>L\u2019incremento <span class=\"_ _f\"></span>dei <span class=\"_ _a\"></span>costi <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>acquisti <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _10\"> </span><span class=\"ff19\">ascrivibile <span class=\"_ _a\"></span>princi<span class=\"_ _1\"></span>palmente <span class=\"_ _a\"></span>alla <span class=\"_ _f\"></span>piena <span class=\"_ _a\"></span>operativit\u00e0 <span class=\"_ _f\"></span>di <span class=\"_ _10\"></span>alcun<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>commesse <span class=\"_ _f\"></span>in </span>corso <span class=\"_\"> </span>negli <span class=\"_\"> </span>Stati <span class=\"_\"> </span>Uniti <span class=\"_ _c\"> </span>(Gruppo <span class=\"_\"> </span>Lane), <span class=\"_\"> </span>in <span class=\"_\"> </span>Australia <span class=\"_\"> </span>(I<span class=\"_ _0\"></span>mpianto <span class=\"_\"> </span>idroelettrico <span class=\"_\"> </span>di <span class=\"_\"> </span>Snowy <span class=\"_\"> </span>2.0), <span class=\"_\"> </span>Etiopia <span class=\"_\"> </span>(Koysha Hydroelectric Project e <span class=\"_ _0\"></span>Progetto GERD), Arabia <span class=\"_ _0\"></span>Saudita (Riyadh Diriyah <span class=\"_ _0\"></span>Square<span class=\"_ _0\"></span> <span class=\"ff1a\">\u2013</span> <span class=\"_ _0\"></span>Package 2 <span class=\"_ _0\"></span>Super-Basement) <span class=\"lsb\">e </span>in Italia (Alta Velocit\u00e0<span class=\"_ _4\"></span>/Capacit\u00e0 Milano<span class=\"ff1a\">\u2013</span> Genova <span class=\"lsa\">e <span class=\"_ _1\"></span><span class=\"ls0\">Linea ferroviaria<span class=\"_ _1\"></span> Napoli <span class=\"ff1a\">\u2013</span> Bari, t<span class=\"_ _1\"></span>ratta Apice <span class=\"ff1a\">\u2013</span> Irpini<span class=\"_ _1\"></span>a<span class=\"ls2b\">).</span> </span></span>34.2 Subappalti Di seguito viene ripo<span class=\"_ _4\"></span>rtato un dettaglio dei \u201cSubap<span class=\"_ _4\"></span>palti\u201d.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Subappalti 2.098.691 2.343.223 244.532<span class=\"fca sc0\"> </span>Totale 2.098.691 2.343.223 244.532<span class=\"fca sc0\"> </span>L\u2019incremento <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>costi <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>subappalti <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>riconducibile <span class=\"_ _4\"></span>principalmente <span class=\"_ _4\"></span>all\u2019an<span class=\"_ _1\"></span>damento <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>industriali <span class=\"_ _3\"></span>nelle commesse <span class=\"_\"> </span>in <span class=\"_\"> </span>corso <span class=\"_\"> </span>di <span class=\"_\"> </span>r<span class=\"_ _1\"></span>ealizza<span class=\"_ _1\"></span>zione <span class=\"_\"> </span>prevalentement<span class=\"_ _1\"></span>e <span class=\"_\"> </span>negli <span class=\"_\"> </span>Stati <span class=\"_\"> </span>Uniti <span class=\"_\"> </span>(Grup<span class=\"_ _1\"></span>po <span class=\"_\"> </span>Lane), <span class=\"_\"> </span>Austral<span class=\"_ _1\"></span>ia <span class=\"_\"> </span>(Impianto Idroelettrico <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>Snowy <span class=\"_ _11\"> </span>2.0), <span class=\"_ _11\"> </span>Italia <span class=\"_ _11\"> </span>(Alta <span class=\"_ _11\"> </span>Velocit\u00e0/Alta <span class=\"_ _10\"> </span>Capacit\u00e0 <span class=\"_ _11\"> </span>ferroviaria <span class=\"_ _11\"> </span>Milano-Genova <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>Verona-Padova), Tagikistan (<span class=\"ff1b\">Rogu<span class=\"_ _1\"></span>n Hydropow<span class=\"_ _1\"></span>er Project<span class=\"ff19\">) e Norvegia (<span class=\"_ _1\"></span>Linea ferroviaria<span class=\"_ _1\"></span> Nykirke-Barkaker). </span></span>34.3 Costi per Servizi<span class=\"_ _1\"></span> Di seguito viene ripo<span class=\"_ _4\"></span>rtato un dettaglio dei \u201cCo<span class=\"_ _1\"></span>sti per servizi\u201d.<span class=\"ff19 fs1\"><span class=\"fca sc0\"> </span></span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Consulenze e prestazioni tecniche 810.154 940.639 130.485<span class=\"fca sc0\"> </span>Ribaltamento costi da Consorzi 207.475 211.662 4.187<span class=\"fca sc0\"> </span>Costi per <span class=\"ff1b\">leasing</span> 213.276 311.781 98.505<span class=\"fca sc0\"> </span>Trasporti e dogane 99.300 153.738 54.438<span class=\"fca sc0\"> </span>Assicurazioni 73.290 88.033 14.743<span class=\"fca sc0\"> </span>Manutenzioni 68.842 72.973 4.131<span class=\"fca sc0\"> </span>16.680 19.705 3.025<span class=\"fca sc0\"> </span>Compensi ad amministratori, sindaci e revisori Altri 101.631 149.115 47.484<span class=\"fca sc0\"> </span>Totale 1.590.648 1.947.646 356.999<span class=\"fca sc0\"> </span>I <span class=\"_ _10\"></span>costi <span class=\"_ _a\"></span>per <span class=\"_ _10\"></span>servizi <span class=\"_ _a\"></span>crescono, <span class=\"_ _a\"></span>rispetto <span class=\"_ _10\"></span>ai <span class=\"_ _a\"></span>dati <span class=\"_ _a\"></span>comparativi, <span class=\"_ _10\"></span>principal<span class=\"_ _1\"></span>mente <span class=\"_ _a\"></span>per <span class=\"_ _10\"></span>effett<span class=\"_ _1\"></span>o <span class=\"_ _10\"></span>dello <span class=\"_ _a\"></span>sviluppo <span class=\"_ _10\"></span>dei <span class=\"_ _a\"></span>lavori relativi <span class=\"_ _2\"></span>all\u2019Impianto <span class=\"_ _0\"></span>Idroelettrico <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>S<span class=\"_ _0\"></span>nowy <span class=\"_ _2\"></span>2.0 <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>Australia, <span class=\"_ _0\"></span>ai <span class=\"_ _2\"></span>pr<span class=\"_ _0\"></span>ogetti <span class=\"_ _2\"></span>Koysha <span class=\"_ _2\"></span>Hydroelectric <span class=\"_ _2\"></span>Project <span class=\"_ _0\"></span>e <span class=\"_ _f\"></span>GERD <span class=\"_ _2\"></span>in Etiopia, al Gruppo <span class=\"_ _1\"></span>Lane e al<span class=\"_ _1\"></span>l\u2019<span class=\"ff1b\">Hurontario Light R<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>il Project<span class=\"ff19\"> in Canada. </span></span>Di seguito si ripo<span class=\"_ _1\"></span>rta la tabell<span class=\"_ _1\"></span>a di dettaglio delle<span class=\"_ _1\"></span> \u201cConsulenz<span class=\"_ _1\"></span>e e prestazioni t<span class=\"_ _1\"></span>ecniche\u201d.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>495.143 628.331 133.188<span class=\"fca sc0\"> </span>Consulenze di progettazione e ingegneria Posa in opera  140.857 129.795 (11.062)<span class=\"fca sc0\"> </span>Consulenze legali, amministrative e altre 172.668 179.768 7.100<span class=\"fca sc0\"> </span>Altre 1.485 2.745 1.260<span class=\"fca sc0\"> </span>Totale consulenze e prestazioni tecniche 810.154 940.640 130.487<span class=\"fca sc0\"> </span>L<span class=\"ff1a\">\u2019incremento <span class=\"_ _d\"> </span>della <span class=\"_ _e\"> </span>voce <span class=\"_ _e\"> </span>\u201cConsul<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nze <span class=\"_ _d\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>prestazioni <span class=\"_ _d\"> </span>tecniche\u201d <span class=\"_ _e\"> </span>\u00e8 <span class=\"_ _d\"> </span>per <span class=\"_ _e\"> </span>lo <span class=\"_ _e\"> </span>pi\u00f9 <span class=\"_ _e\"> </span>ri<span class=\"_ _1\"></span>conducibile <span class=\"_ _e\"> </span>all<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>di </span>progettazione con rif<span class=\"_ _1\"></span>erimento alla commessa <span class=\"ff1b\">Huronta<span class=\"_ _1\"></span>rio Light Rail Project<span class=\"ff19\"> <span class=\"ff1a\">in Canada, all\u2019impi<span class=\"_ _1\"></span>anto Idroelettri<span class=\"_ _4\"></span>co </span></span></span>di Snowy 2.0<span class=\"_ _1\"></span>. e al <span class=\"ff1b\">North Eas<span class=\"_ _1\"></span>t Link Project<span class=\"ff19\"> in Aust<span class=\"_ _1\"></span>ralia. </span></span>I costi con<span class=\"_ _1\"></span>sortili, rela<span class=\"_ _1\"></span>tivi all<span class=\"_ _1\"></span>\u2019esecuzione di <span class=\"_ _4\"></span>opere in associ<span class=\"_ _1\"></span>azione con a<span class=\"_ _1\"></span>ltre Impr<span class=\"_ _1\"></span>ese del s<span class=\"_ _1\"></span>ettore, son<span class=\"_ _1\"></span>o ascrivibil<span class=\"_ _1\"></span>i, in particolar <span class=\"_ _a\"></span>modo <span class=\"_ _a\"></span>alle <span class=\"_ _a\"></span>iniziative <span class=\"_ _a\"></span>relative <span class=\"_ _a\"></span>ai <span class=\"_ _a\"></span>lavori <span class=\"_ _a\"></span>per <span class=\"_ _10\"></span>la <span class=\"_ _f\"></span>realizzazione <span class=\"_ _a\"></span>della <span class=\"_ _a\"></span>Galleria <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>Base <span class=\"_ _10\"></span>del <span class=\"_ _f\"></span>Brennero <span class=\"_ _a\"></span>Lotto \u201cMule<span class=\"ff19\">s <span class=\"_ _4\"></span>2-<span class=\"ff1a\">3\u201d e <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>Linea C<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>della <span class=\"_ _4\"></span>Metropolitana <span class=\"_ _4\"></span>di Roma<span class=\"_ _1\"></span> in <span class=\"_ _4\"></span>ambito <span class=\"_ _4\"></span>domestico <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ai <span class=\"_ _4\"></span>progetti s<span class=\"_ _1\"></span>viluppati <span class=\"_ _4\"></span>per t<span class=\"_ _4\"></span>ramite </span></span>dei Consorzi svizz<span class=\"_ _1\"></span>eri riconducibi<span class=\"_ _1\"></span>li alla Controll<span class=\"_ _1\"></span>ata CSC Costruzio<span class=\"_ _4\"></span>ni S.A. L\u2019incremento <span class=\"_ _3\"></span>dei <span class=\"_ _4\"></span>\u201cCosti <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span><span class=\"ff1b\">leasing<span class=\"ff1a\">\u201d, <span class=\"_ _1\"></span>rispetto <span class=\"_ _3\"></span>ai <span class=\"_ _4\"></span>dati <span class=\"_ _4\"></span>comparativi, <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>rife<span class=\"ff19\">rito <span class=\"_ _4\"></span>principalmente <span class=\"_ _4\"></span>allo <span class=\"_ _4\"></span>sviluppo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>alcune </span></span></span>commesse <span class=\"_ _0\"></span>del Gruppo <span class=\"_ _0\"></span>Lane, <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>lavori <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>all\u2019Impianto <span class=\"_ _0\"></span>Idroelettrico di <span class=\"_ _0\"></span>Snowy <span class=\"_ _0\"></span>2.0 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Australia, <span class=\"_ _0\"></span>all\u2019<span class=\"_ _2\"></span><span class=\"ff1b\">Hurontari<span class=\"_ _4\"></span>o </span>Light Rail Proje<span class=\"_ _1\"></span>ct<span class=\"ff19\"> <span class=\"ff1a\">in Canada e all<span class=\"_ _1\"></span>\u2019Autostrada <span class=\"_ _1\"></span>I<span class=\"ff19\">-405 in California. </span></span></span>34.4 Costi del perso<span class=\"_ _1\"></span>nale Il dettaglio relativ<span class=\"_ _1\"></span>o alla composizi<span class=\"_ _1\"></span>one della <span class=\"_ _1\"></span>voce in esame \u00e8 di s<span class=\"_ _1\"></span>eguito riportato. Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Salari e stipendi 813.874<span class=\"fca sc0\"> </span>1.078.159<span class=\"fca sc0\"> </span>264.285<span class=\"fca sc0\"> </span>Oneri sociali e previdenziali 188.515<span class=\"fca sc0\"> </span>242.816<span class=\"fca sc0\"> </span>54.301<span class=\"fca sc0\"> </span>Accantonamento a TFR e benefici ai dipendenti 21.625<span class=\"fca sc0\"> </span>22.731<span class=\"fca sc0\"> </span>1.106<span class=\"fca sc0\"> </span>Altri costi del personale 77.906<span class=\"fca sc0\"> </span>103.898<span class=\"fca sc0\"> </span>25.992<span class=\"fca sc0\"> </span>Totale 1.101.920<span class=\"fca sc0\"> </span>1.447.604<span class=\"fca sc0\"> </span>345.684<span class=\"fca sc0\"> </span>Da ril<span class=\"_ _1\"></span>evare <span class=\"_ _4\"></span>un sig<span class=\"_ _1\"></span>nificativo <span class=\"_ _4\"></span>incremento d<span class=\"_ _1\"></span>ei co<span class=\"_ _1\"></span>sti <span class=\"_ _1\"></span>del <span class=\"_ _4\"></span>personale co<span class=\"_ _1\"></span>rrelato <span class=\"_ _4\"></span>principalmente <span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>progetto i<span class=\"_ _1\"></span>droelettrico Snowy <span class=\"_ _f\"></span>2<span class=\"_ _0\"></span>.0 <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>Australia <span class=\"_ _f\"></span>dove <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>stato <span class=\"_ _a\"></span>necessario<span class=\"ff1a\">, <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>relazione <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>generale<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>complessit\u00e0 <span class=\"_ _a\"></span>dell\u2019opera<span class=\"ff19\"> <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>forte </span></span>spinta <span class=\"_\"> </span>produtti<span class=\"_ _1\"></span>va <span class=\"_\"> </span>registrata <span class=\"_\"> </span>nell\u2019es<span class=\"_ _1\"></span>ercizio<span class=\"ff19\">, <span class=\"_\"> </span>un <span class=\"_\"> </span>assetto <span class=\"_\"> </span>organizzativo <span class=\"_\"> </span>che <span class=\"_\"> </span>ha <span class=\"_\"> </span>previsto <span class=\"_\"> </span>un <span class=\"_\"> </span>maggior <span class=\"_\"> </span>ricorso<span class=\"_ _1\"></span> <span class=\"_\"> </span>a </span>lavorazioni dir<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>tte. Va a<span class=\"_ _1\"></span>ltres\u00ec s<span class=\"_ _1\"></span>egnalata una <span class=\"_ _4\"></span>pi\u00f9 contenuta <span class=\"_ _4\"></span>crescita in ambito domestico<span class=\"_ _4\"></span>,<span class=\"_ _0\"></span> in Ara<span class=\"_ _1\"></span>bia Saudita<span class=\"_ _1\"></span> e c<span class=\"_ _1\"></span>on riferimento al Gr<span class=\"_ _1\"></span>uppo Lane <span class=\"_ _1\"></span>correlata ai maggiori <span class=\"_ _1\"></span>volumi produttivi r<span class=\"_ _1\"></span>ealizzati<span class=\"_ _1\"></span> <span class=\"ff1a\">ne<span class=\"_ _0\"></span>ll\u2019esercizio.</span> Per una pi\u00f9 puntuale di<span class=\"_ _1\"></span>samina in merito al<span class=\"_ _1\"></span>la gestione delle risorse uman<span class=\"_ _1\"></span>e e ai livelli occupazionali si rimanda a<span class=\"_ _1\"></span>i contenuti del pa<span class=\"_ _1\"></span>ragrafo \u201c<span class=\"ff19\">Forza lavoro d<span class=\"_ _1\"></span>el Gruppo<span class=\"ff1a\">\u201d pres<span class=\"_ _1\"></span>ente nella Dichia<span class=\"_ _1\"></span>razione No<span class=\"_ _1\"></span>n Finanziaria con<span class=\"_ _1\"></span>solidata.<span class=\"ff19\"> </span></span></span>Nel <span class=\"_ _4\"></span>seguito <span class=\"_ _1\"></span>viene <span class=\"_ _4\"></span>riportato <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>ttaglio <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _4\"></span>forza <span class=\"_ _1\"></span>lavoro <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>Gruppo <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _4\"></span>2022 e <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>relativo <span class=\"_ _1\"></span>dato <span class=\"_ _4\"></span>medio di periodo. Forza lavoro totale per categoria 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>dato medio 2021<span class=\"fca sc0\"> </span>dato medio 2022<span class=\"fca sc0\"> </span>Dirigenti 477<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>463<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>502<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>468<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Impiegati  8.518<span class=\"fca sc0\"> </span>9.830<span class=\"fca sc0\"> </span>8.339<span class=\"fca sc0\"> </span>9.593<span class=\"fca sc0\"> </span>Operai 21.803<span class=\"fca sc0\"> </span>25.701<span class=\"fca sc0\"> </span>20.991<span class=\"fca sc0\"> </span>24.941<span class=\"fca sc0\"> </span>Totale 30.798<span class=\"fca sc0\"> </span>35.994<span class=\"fca sc0\"> </span>29.832<span class=\"fca sc0\"> </span>35.002<span class=\"fca sc0\"> </span>34.5 Altri costi operativi La voce \u201cAltri costi o<span class=\"_ _1\"></span>perativi\u201d ris<span class=\"_ _1\"></span>ulta cos\u00ec dettagl<span class=\"_ _1\"></span>iata.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Oneri diversi di gestione 204.870<span class=\"fca sc0\"> </span>112.679<span class=\"fca sc0\"> </span>(92.191)<span class=\"fca sc0\"> </span>Commissioni su fidejussioni operative 110.306<span class=\"fca sc0\"> </span>142.169<span class=\"fca sc0\"> </span>31.863<span class=\"fca sc0\"> </span>Minusvalenze 6.574<span class=\"fca sc0\"> </span>9.300<span class=\"fca sc0\"> </span>2.726<span class=\"fca sc0\"> </span>Spese bancarie operative<span class=\"ls0\"> </span>7.026<span class=\"fca sc0\"> </span>13.305<span class=\"fca sc0\"> </span>6.279<span class=\"fca sc0\"> </span>Altri oneri straordinari 19.043<span class=\"fca sc0\"> </span>45.298<span class=\"fca sc0\"> </span>26.255<span class=\"fca sc0\"> </span>Totale 347.819 322.751 (25.068)<span class=\"fca sc0\"> </span>Il <span class=\"_ _c\"> </span>decremento<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>degli <span class=\"_ _c\"> </span>\u201cOneri <span class=\"_\"> </span>diversi <span class=\"_\"> </span>di <span class=\"_ _c\"> </span>gestione\u201d <span class=\"_\"> </span>\u00e8 <span class=\"_ _c\"> </span>imputabil<span class=\"_ _4\"></span>e <span class=\"_ _c\"> </span>principalmente <span class=\"_\"> </span>ai <span class=\"_\"> </span>maggiori <span class=\"_\"> </span>oneri, <span class=\"_\"> </span>s<span class=\"_ _0\"></span>ostenuti nell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>2021, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>agli espropri <span class=\"_ _0\"></span>effettuati per <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>aree necessarie all\u2019insediamento de<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>opere<span class=\"_ _1\"></span> relative alla trat<span class=\"_ _1\"></span>ta ferroviaria<span class=\"_ _1\"></span> Alta Velocit\u00e0/Alta<span class=\"_ _1\"></span> Capacit\u00e0 Verona-Padova<span class=\"_ _1\"></span>. Crescono, <span class=\"_ _11\"> </span>di <span class=\"_ _b\"> </span>contro,<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>le <span class=\"_ _b\"> </span>\u201cCommissioni<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>su <span class=\"_ _11\"> </span>fidejussioni <span class=\"_ _10\"> </span>operative\u201d <span class=\"_ _11\"> </span>soprattutto <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>Italia <span class=\"_ _11\"> </span>(prevalentemente <span class=\"_ _11\"> </span>Alta Velocit\u00e0/Alta <span class=\"_ _0\"></span>Capacit\u00e0 <span class=\"_ _0\"></span>ferroviaria <span class=\"_ _0\"></span>Verona<span class=\"_ _0\"></span>-Padova), <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Europa <span class=\"_ _2\"></span>(Romania <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>Francia) <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>riferimento <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>Gruppo Lane per incr<span class=\"_ _1\"></span>emento cauzio<span class=\"_ _1\"></span>ni rilasciate dag<span class=\"_ _1\"></span>li istituti di c<span class=\"_ _1\"></span>redito. 34.6 Svalutazioni, a<span class=\"_ _1\"></span>mmortamenti e accantona<span class=\"_ _4\"></span>me<span class=\"_ _0\"></span>nti 34.6.1 Svalutazioni (<span class=\"_ _1\"></span>Utilizzi) La <span class=\"_ _4\"></span>voce \u201c<span class=\"_ _1\"></span>Svalutazioni\u201d <span class=\"_ _4\"></span>ammonta <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>\u20ac 8<span class=\"_ _1\"></span>4,0 <span class=\"_ _4\"></span>milioni <span class=\"_ _4\"></span>(<span class=\"_ _0\"></span>\u20ac <span class=\"_ _4\"></span>27,5 <span class=\"_ _4\"></span>milioni n<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>periodo <span class=\"_ _1\"></span>comparati<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>o) <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>si ri<span class=\"_ _4\"></span>ferisce p<span class=\"_ _1\"></span>er <span class=\"_ _4\"></span>buona parte <span class=\"_ _b\"> </span>(\u20ac <span class=\"_ _b\"> </span>69,2 <span class=\"_ _b\"> </span>milioni) <span class=\"_ _b\"> </span>all\u2019impairment<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>effettuato <span class=\"_ _b\"> </span>sull\u2019esposizione<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>creditoria <span class=\"_ _b\"> </span>complessiva<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>Gruppo <span class=\"_ _b\"> </span>(crediti commerciali e altre<span class=\"_ _1\"></span> attivit\u00e0)<span class=\"_ _1\"></span> in Ucraina, oltre ch<span class=\"_ _1\"></span>e su alcune atti<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>it\u00e0 in Polonia <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> Nigeria.  Per maggiori dettagl<span class=\"_ _1\"></span>i in merito all<span class=\"_ _1\"></span>a svalutazione dei cr<span class=\"_ _1\"></span>editi verso il Commit<span class=\"_ _1\"></span>tente ucraino <span class=\"_ _1\"></span>Ukravtodor si rima<span class=\"_ _1\"></span>nda a quanto comment<span class=\"_ _1\"></span>ato alla nota 1<span class=\"_ _1\"></span>4.  34.6.2 Ammortam<span class=\"_ _1\"></span>enti Il dettaglio degli <span class=\"_ _4\"></span>\u201c<span class=\"_ _0\"></span>Ammortamenti\u201d \u00e8 di <span class=\"_ _1\"></span>seguito riportat<span class=\"_ _4\"></span>o.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Ammortamento immobili, impianti e macchinari 85.321<span class=\"fca sc0\"> </span>173.901<span class=\"fca sc0\"> </span>88.580<span class=\"fca sc0\"> </span>Ammortamento per diritti di utilizzo 81.655<span class=\"fca sc0\"> </span>74.920<span class=\"fca sc0\"> </span>(6.735)<span class=\"fca sc0\"> </span>Ammortamento costi contrattuali 131.088<span class=\"fca sc0\"> </span>90.346<span class=\"fca sc0\"> </span>(40.742)<span class=\"fca sc0\"> </span>Ammortamento diritti su infrastrutture in concessione 1.335<span class=\"fca sc0\"> </span>325<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(1.010)<span class=\"fca sc0\"> </span>Ammortamento immobilizzazioni immateriali 851<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>936<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>85<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Totale 300.250<span class=\"fca sc0\"> </span>340.428<span class=\"fca sc0\"> </span>40.178<span class=\"fca sc0\"> </span>Per <span class=\"_ _4\"></span>ci\u00f2 che <span class=\"_ _4\"></span>attiene <span class=\"_ _4\"></span>gli amm<span class=\"_ _1\"></span>ortamenti <span class=\"_ _4\"></span>degli <span class=\"_ _1\"></span>immobili, <span class=\"_ _4\"></span>impianti <span class=\"_ _4\"></span>e macc<span class=\"_ _4\"></span>hinari va <span class=\"_ _4\"></span>segnalata<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _4\"></span>crescita regist<span class=\"_ _4\"></span>rata nel periodo in <span class=\"_ _4\"></span>commento, pari <span class=\"_ _4\"></span>a \u20ac 88,6 <span class=\"_ _1\"></span>milioni, per<span class=\"_ _1\"></span> lo pi\u00f9 <span class=\"_ _4\"></span>riconducibile a<span class=\"_ _1\"></span>lla comm<span class=\"_ _1\"></span>essa Snow<span class=\"_ _4\"></span>y<span class=\"_ _0\"></span> Hydro <span class=\"_ _1\"></span>2.0 i<span class=\"_ _1\"></span>n Australi<span class=\"_ _4\"></span>a nella quale sono<span class=\"_ _1\"></span> entrate in funzione<span class=\"_ _1\"></span> ulteriori du<span class=\"_ _1\"></span>e <span class=\"ff1b\">Tunnel Boring Machine<span class=\"_ _1\"></span><span class=\"ff19\">. </span></span>Gli <span class=\"_ _f\"></span>ammor<span class=\"_ _0\"></span>tamenti<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dei <span class=\"_ _f\"></span>costi <span class=\"_ _a\"></span>contrattuali <span class=\"_ _a\"></span>sono <span class=\"_ _a\"></span>riferiti <span class=\"_ _f\"></span>per <span class=\"_ _a\"></span><span class=\"ff1a\">\u20ac</span> <span class=\"_ _a\"></span>69,5 <span class=\"_ _a\"></span>milioni <span class=\"_ _a\"></span>(<span class=\"ff1a ls6\">\u20ac <span class=\"_ _f\"></span><span class=\"ls0\">93,7 <span class=\"_ _a\"></span>milioni <span class=\"_ _f\"></span>ne<span class=\"_ _0\"></span>ll\u2019eser</span></span>cizio <span class=\"_ _f\"></span>2021<span class=\"ls2b\">) <span class=\"_ _a\"></span><span class=\"ls8\">al</span></span> \u201c<span class=\"ff19\">backlog </span>EPC\u201d<span class=\"ff19\"> </span>ril<span class=\"_ _1\"></span>evato nell\u2019a<span class=\"_ _1\"></span>mbito della Purcha<span class=\"_ _4\"></span>se Price Allocation <span class=\"ff19\">ex. Astaldi. </span>34.6.3 Accantonam<span class=\"_ _1\"></span>enti (Utilizzi)<span class=\"fc0 sc0\"> </span>La <span class=\"_ _f\"></span>voce <span class=\"_ _f\"></span>in <span class=\"_ _a\"></span>commento <span class=\"_ _f\"></span>pari <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>- <span class=\"_ _a\"></span><span class=\"ff1a\">\u20ac <span class=\"_ _f\"></span>32,8 <span class=\"_ _f\"></span>milioni <span class=\"_ _f\"></span>(accantonamenti <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>\u20ac <span class=\"_ _f\"></span>19,7 <span class=\"_ _f\"></span>milioni <span class=\"_ _f\"></span>nell\u2019esercizio <span class=\"_ _f\"></span>2021) <span class=\"_ _f\"></span>accoglie<span class=\"_ _1\"></span> </span>prevalentem<span class=\"_ _1\"></span>ente <span class=\"_ _a\"></span>gli <span class=\"_ _f\"></span>utilizzi <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>periodo <span class=\"_ _f\"></span>riferiti: <span class=\"_ _a\"></span>(i) <span class=\"_ _a\"></span>alle <span class=\"_ _f\"></span>commesse <span class=\"_ _a\"></span>onerose <span class=\"_ _f\"></span>negli <span class=\"_ _a\"></span>Stati <span class=\"_ _f\"></span>Uniti <span class=\"_ _a\"></span>(Gruppo <span class=\"_ _f\"></span>Lane) <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>in Polonia; <span class=\"_ _1\"></span>(ii) a<span class=\"_ _1\"></span>l disim<span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>gno <span class=\"_ _1\"></span>da <span class=\"_ _4\"></span>parte del <span class=\"_ _1\"></span>Gruppo <span class=\"_ _4\"></span>dal progetto <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>lativo a<span class=\"_ _1\"></span>l <span class=\"ff1b\">campu<span class=\"_ _1\"></span>s<span class=\"ff19\"> sani<span class=\"_ _1\"></span>tario <span class=\"_ _1\"></span>di Gazi<span class=\"_ _1\"></span>antep i<span class=\"_ _1\"></span>n Turc<span class=\"_ _1\"></span>hia. </span></span>35. Gestione finanziaria 35.1 Proventi finanzia<span class=\"_ _1\"></span>ri I \u201cProventi finanzi<span class=\"_ _1\"></span>ari\u201d sono compo<span class=\"_ _1\"></span>sti come ripo<span class=\"_ _1\"></span>rtato di seguito.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Interessi attivi e altri proventi finanziari 70.362<span class=\"fca sc0\"> </span>94.146<span class=\"fca sc0\"> </span>23.784<span class=\"fca sc0\"> </span>- Altri 47.824<span class=\"fca sc0\"> </span>56.318<span class=\"fca sc0\"> </span>8.494<span class=\"fca sc0\"> </span>- Interessi su crediti 18.132<span class=\"fca sc0\"> </span>26.120<span class=\"fca sc0\"> </span>7.988<span class=\"fca sc0\"> </span>- Interessi bancari 4.406<span class=\"fca sc0\"> </span>11.708<span class=\"fca sc0\"> </span>7.302<span class=\"fca sc0\"> </span>Interessi attivi e proventi da societ\u00e0 del gruppo non 13.439<span class=\"fca sc0\"> </span>18.100<span class=\"fca sc0\"> </span>4.661<span class=\"fca sc0\"> </span>consolidate e altre parti corr<span class=\"_ _0\"></span>elate Proventi per adeguamento inflazione 2.724<span class=\"fca sc0\"> </span>3.579<span class=\"fca sc0\"> </span>855<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Proventi finanziari da titoli 1.012<span class=\"fca sc0\"> </span>3.259<span class=\"fca sc0\"> </span>2.247<span class=\"fca sc0\"> </span>Totale 87.537<span class=\"fca sc0\"> </span>119.084<span class=\"fca sc0\"> </span>31.547<span class=\"fca sc0\"> </span>L\u2019incremento <span class=\"_ _f\"></span>dei <span class=\"_ _a\"></span>pr<span class=\"_ _0\"></span>oventi <span class=\"_ _f\"></span>finanziari<span class=\"ff19\"> <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _10\"></span>per <span class=\"_ _f\"></span>lo <span class=\"_ _10\"></span>pi\u00f9 <span class=\"_ _a\"></span>riconducibil<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>: <span class=\"_ _a\"></span>(i) <span class=\"_ _a\"></span>agli <span class=\"_ _a\"></span>effetti <span class=\"_ _a\"></span>della <span class=\"_ _a\"></span>\"Sopravvenienza <span class=\"_ _f\"></span>attiva <span class=\"_ _a\"></span>da </span>esdebitazione\"<span class=\"_ _1\"></span>, <span class=\"_ _f\"></span>pari <span class=\"_ _a\"></span>ad <span class=\"_ _f\"></span>\u20ac <span class=\"_ _f\"></span>18,0 <span class=\"_ _f\"></span>milioni, <span class=\"_ _f\"></span>rilevata <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>valle <span class=\"_ _f\"></span>dell\u2019omologa <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _f\"></span>Concordato <span class=\"_ _2\"></span>Preventivo <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>Afragola <span class=\"_ _f\"></span>FS S.C.a.r.l. <span class=\"_ _11\"> </span>intervenuta<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>nel <span class=\"_ _b\"> </span>mese <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>marzo; <span class=\"_ _b\"> </span>e <span class=\"_ _11\"> </span>(ii) <span class=\"_ _b\"> </span>gli <span class=\"_ _11\"> </span>interessi <span class=\"_ _11\"> </span>inca<span class=\"ff1a\">ss<span class=\"_ _0\"></span>ati <span class=\"_ _11\"> </span>(pari <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>\u20ac <span class=\"_ _b\"> </span>11,0 <span class=\"_ _11\"> </span>milioni), <span class=\"_ _11\"> </span>a <span class=\"_ _b\"> </span>seguito <span class=\"_ _11\"> </span>della<span class=\"_ _1\"></span> </span>definizione <span class=\"_ _2\"></span>del <span class=\"_ _f\"></span>procedimento <span class=\"_ _2\"></span>avviato <span class=\"_ _f\"></span>presso <span class=\"_ _2\"></span>la <span class=\"_ _f\"></span>Corte <span class=\"_ _2\"></span>Ar<span class=\"_ _0\"></span>bitrale <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>Bucarest <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>riguardo<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>alla <span class=\"_ _2\"></span>re<span class=\"_ _0\"></span>alizzazione <span class=\"_ _2\"></span>del Lotto 4 dell\u2019Autost<span class=\"_ _4\"></span>rada Orastie <span class=\"ff19\">- Sibiu in Romania.  </span>35.2 Oneri finanziari<span class=\"_ _1\"></span> Gli \u201cOneri finanziari\u201d<span class=\"_ _4\"></span> s<span class=\"_ _0\"></span>ono composti<span class=\"_ _1\"></span> come riportato di <span class=\"_ _4\"></span>seguito.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Interessi passivi e oneri da Societ\u00e0 del Gruppo (6.070)<span class=\"fca sc0\"> </span>(6.714)<span class=\"fca sc0\"> </span>(644)<span class=\"fca sc0\"> </span>Interessi passivi e altri oneri finanziari (184.256)<span class=\"fca sc0\"> </span>(205.928)<span class=\"fca sc0\"> </span>(21.672)<span class=\"fca sc0\"> </span>- Interessi prestiti obbligazionari (68.653)<span class=\"fca sc0\"> </span>(79.765)<span class=\"fca sc0\"> </span>(11.112)<span class=\"fca sc0\"> </span>- Altri (46.635)<span class=\"fca sc0\"> </span>(34.057)<span class=\"fca sc0\"> </span>12.578<span class=\"fca sc0\"> </span>- Interessi bancari su conti e finanziamenti (36.660)<span class=\"fca sc0\"> </span>(33.681)<span class=\"fca sc0\"> </span>2.979<span class=\"fca sc0\"> </span>- Commissioni bancarie (11.150)<span class=\"fca sc0\"> </span>(24.335)<span class=\"fca sc0\"> </span>(13.185)<span class=\"fca sc0\"> </span>- Interessi debiti tributari (391)<span class=\"fca sc0\"> </span>(15.952)<span class=\"fca sc0\"> </span>(15.561)<span class=\"fca sc0\"> </span>- Oneri adeguamento inflazione (12.654)<span class=\"fca sc0\"> </span>(11.630)<span class=\"fca sc0\"> </span>1.024<span class=\"fca sc0\"> </span> - <span class=\"ff1b\">Leasing</span> (8.113)<span class=\"fca sc0\"> </span>(6.508)<span class=\"fca sc0\"> </span>1.605<span class=\"fca sc0\"> </span>Totale (190.326)<span class=\"fca sc0\"> </span>(212.642)<span class=\"fca sc0\"> </span>(22.316)<span class=\"fca sc0\"> </span>L\u2019incremento<span class=\"ff19\"> <span class=\"_ _f\"></span></span>degli <span class=\"_ _f\"></span>oneri <span class=\"_ _f\"></span>finanziari, <span class=\"_ _f\"></span>rispetto <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>periodo <span class=\"_ _f\"></span>precedente, <span class=\"_ _f\"></span>pari <span class=\"_ _f\"></span>a <span class=\"_ _a\"></span>\u20ac <span class=\"_ _f\"></span>22,3 <span class=\"_ _f\"></span>milioni <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _f\"></span>principalmente <span class=\"_ _2\"></span>da ricondurre: <span class=\"_ _b\"> </span>(<span class=\"_ _0\"></span>i) <span class=\"_ _b\"> </span>ai <span class=\"_\"> </span>prestiti <span class=\"_ _b\"> </span>obbligazionari <span class=\"_ _b\"> </span>a <span class=\"_\"> </span>seguito <span class=\"_ _b\"> </span>de<span class=\"_ _0\"></span>ll\u2019emissio<span class=\"_ _1\"></span>ne<span class=\"_ _0\"></span><span class=\"ff19\"> <span class=\"_\"> </span>del <span class=\"_ _b\"> </span>nuovo <span class=\"_\"> </span><span class=\"ff23\">\u201csu<span class=\"_ _1\"></span>stainability <span class=\"_ _b\"> </span>linked <span class=\"_\"> </span>b<span class=\"_ _1\"></span>ond\u201d;(ii)<span class=\"_ _1\"></span> </span></span>all\u2019indebita<span class=\"_ _1\"></span>mento <span class=\"_ _f\"></span>finanziario <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>tasso <span class=\"_ _a\"></span>variabile <span class=\"_ _a\"></span> <span class=\"_ _f\"></span>come <span class=\"_ _a\"></span>conseguenza <span class=\"_ _2\"></span>dell\u2019aumento <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>tassi <span class=\"_ _f\"></span>d\u2019<span class=\"_ _0\"></span>intere<span class=\"_ _1\"></span>sse <span class=\"_ _f\"></span>a <span class=\"_ _a\"></span>livello macroeconomico <span class=\"_ _4\"></span>internazi<span class=\"_ _1\"></span>onale; <span class=\"_ _4\"></span>oltre ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>(iii) <span class=\"_ _4\"></span>alla <span class=\"_ _1\"></span>rilevazione <span class=\"_ _4\"></span>degli <span class=\"_ _4\"></span>interessi <span class=\"_ _4\"></span>su d<span class=\"_ _1\"></span>ebiti <span class=\"_ _4\"></span>tributari <span class=\"_ _4\"></span>per \u20ac <span class=\"_ _4\"></span>14,2 <span class=\"_ _4\"></span>milioni a seguito della<span class=\"_ _1\"></span> definizione di a<span class=\"_ _1\"></span>lcune controversi<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> fiscali pregresse da parte<span class=\"_ _1\"></span> della Capogruppo<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span> 35.3 Utili (perdit<span class=\"_ _1\"></span>e) su cambi La gestione val<span class=\"_ _1\"></span>utaria dell\u2019<span class=\"_ _1\"></span>esercizio 2022 ha g<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nerato ut<span class=\"_ _1\"></span>ili netti pari a <span class=\"_ _1\"></span>\u20ac <span class=\"ff19\">2<span class=\"_ _0\"></span>0,4 milioni principa<span class=\"_ _1\"></span>lmente ricond<span class=\"_ _4\"></span>ucibili </span>all\u2019andamento <span class=\"_ _1\"></span>dell\u2019Euro nei<span class=\"_ _1\"></span> confronti del Doll<span class=\"_ _1\"></span>aro statu<span class=\"_ _1\"></span>nitense, del Bir<span class=\"_ _1\"></span>r e<span class=\"_ _0\"></span><span class=\"ff19\">tiope, del <span class=\"_ _1\"></span>Pesos argentino<span class=\"_ _1\"></span>. </span>36. Gestione delle partec<span class=\"_ _1\"></span>ipazioni<span class=\"ff19\"> </span>La \u201cGes<span class=\"_ _4\"></span>tione delle part<span class=\"_ _1\"></span>ecipazi<span class=\"_ _1\"></span>oni\u201d \u00e8 compost<span class=\"_ _4\"></span>a come ri<span class=\"_ _1\"></span>portat<span class=\"_ _4\"></span>o di seguito.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Risultato delle partecipazioni  (19.718)<span class=\"fca sc0\"> </span>(15.545)<span class=\"fca sc0\"> </span>4.173<span class=\"fca sc0\"> </span>Dividendi 279<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>159<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(120)<span class=\"fca sc0\"> </span>Plusvalenze (minusvalenze) cessione partecipazioni (7)<span class=\"fca sc0\"> </span>8.112<span class=\"fca sc0\"> </span>8.119<span class=\"fca sc0\"> </span>Altri proventi 289<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>131<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(158)<span class=\"fca sc0\"> </span>Totale (19.157)<span class=\"fca sc0\"> </span>(7.143)<span class=\"fca sc0\"> </span>12.014<span class=\"fca sc0\"> </span>La <span class=\"_ _a\"></span>voce <span class=\"_ _a\"></span>Plusvalenze <span class=\"_ _a\"></span>(minusval<span class=\"_ _1\"></span>enze) <span class=\"_ _a\"></span>cessione <span class=\"_ _a\"></span>partecipa<span class=\"_ _1\"></span>zioni <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>prevalentemente <span class=\"_ _f\"></span>riferita <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>dismissione <span class=\"_ _a\"></span>della Gaziantep <span class=\"_ _10\"></span>Hastane <span class=\"_ _10\"></span>Saglik <span class=\"_ _10\"></span>Hizmetleri <span class=\"_ _10\"></span>Islet<span class=\"_ _1\"></span>me <span class=\"_ _10\"></span>ve <span class=\"_ _10\"> </span>Yatirim <span class=\"_ _11\"> </span>A.S <span class=\"_ _10\"> </span>(<span class=\"_ _0\"></span><span class=\"ff1b\">campus</span> <span class=\"_ _10\"></span>sanitario <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>Gaziantep) <span class=\"_ _10\"></span>intervenuta <span class=\"_ _a\"></span>ne<span class=\"_ _0\"></span>l secondo seme<span class=\"_ _1\"></span>stre 2022. Si <span class=\"_ _17\"> </span>rappresentano, <span class=\"_ _16\"> </span>di <span class=\"_ _17\"> </span>seguito, <span class=\"_ _17\"> </span>gli <span class=\"_ _14\"> </span><span class=\"ff1a\">effetti <span class=\"_ _16\"> </span>e<span class=\"_ _0\"></span>conomici<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>pi\u00f9 <span class=\"_ _17\"> </span>significativi <span class=\"_ _16\"> </span>rilevati <span class=\"_ _17\"> </span>ne<span class=\"_ _0\"></span>lla <span class=\"_ _16\"> </span>voce <span class=\"_ _14\"> </span>\u201cRisultato <span class=\"_ _16\"> </span>delle<span class=\"_ _1\"></span> </span>partecipazioni<span class=\"_ _1\"></span>\u201d.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Ankara Etlik Hastane Isletme Ve Bakim Anonim Sirketi 25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(16.607)<span class=\"fca sc0\"> </span>(16.632)<span class=\"fca sc0\"> </span>Autopistas del Sol S.A. (702)<span class=\"fca sc0\"> </span>415<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>1.117<span class=\"fca sc0\"> </span>Fisia Abeima LCC (2.261)<span class=\"fca sc0\"> </span>688<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2.949<span class=\"fca sc0\"> </span>Grupo Unido por el Canal S.A. (27.659)<span class=\"fca sc0\"> </span>610<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>28.269<span class=\"fca sc0\"> </span>Joint venture Gruppo Lane 5.554<span class=\"fca sc0\"> </span>(10.571)<span class=\"fca sc0\"> </span>(16.125)<span class=\"fca sc0\"> </span>Mobilink Hurontario General Partnership 2.515<span class=\"fca sc0\"> </span>3.278<span class=\"fca sc0\"> </span>763<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Renovation Palais Des Nations S.A. 1.471<span class=\"fca sc0\"> </span>1.373<span class=\"fca sc0\"> </span>(98)<span class=\"fca sc0\"> </span>S.E.I.S. S.p.A. (192)<span class=\"fca sc0\"> </span>(6.633)<span class=\"fca sc0\"> </span>(6.441)<span class=\"fca sc0\"> </span>Yuma Concesionaria (4.124)<span class=\"fca sc0\"> </span>5.636<span class=\"fca sc0\"> </span>9.760<span class=\"fca sc0\"> </span>Altro 5.656<span class=\"fca sc0\"> </span>6.266<span class=\"fca sc0\"> </span>610<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Totale (19.717)<span class=\"fca sc0\"> </span>(15.545)<span class=\"fca sc0\"> </span>4.171<span class=\"fca sc0\"> </span>37. Imposte Il dettaglio dell<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> \u201cImposte\u201d <span class=\"_ _1\"></span>\u00e8 riportato nella s<span class=\"_ _1\"></span>eguente tabell<span class=\"_ _1\"></span>a.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Imposte correnti (Imposte sul reddito) 126.439<span class=\"fca sc0\"> </span>34.876<span class=\"fca sc0\"> </span>(91.563)<span class=\"fca sc0\"> </span>Imposte differite (anticipate) nette (281)<span class=\"fca sc0\"> </span>11.701<span class=\"fca sc0\"> </span>11.982<span class=\"fca sc0\"> </span>Imposte esercizi precedenti (3.092)<span class=\"fca sc0\"> </span>10.469<span class=\"fca sc0\"> </span>13.561<span class=\"fca sc0\"> </span>Totale imposte sul reddito 123.066<span class=\"fca sc0\"> </span>57.046<span class=\"fca sc0\"> </span>(66.020)<span class=\"fca sc0\"> </span>IRAP 10.563<span class=\"fca sc0\"> </span>19.244<span class=\"fca sc0\"> </span>8.681<span class=\"fca sc0\"> </span>Totale 133.629<span class=\"fca sc0\"> </span>76.290<span class=\"fca sc0\"> </span>(57.339)<span class=\"fca sc0\"> </span>Il <span class=\"_\"> </span>carico <span class=\"_\"> </span>fi<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>cale <span class=\"_\"> </span>del <span class=\"_ _b\"> </span>Gruppo <span class=\"_\"> </span>risente <span class=\"_ _b\"> </span>principalmente <span class=\"_ _b\"> </span>de<span class=\"_ _0\"></span>lle <span class=\"_\"> </span>variazi<span class=\"_ _1\"></span>oni <span class=\"_\"> </span>perman<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nti, <span class=\"_\"> </span>parzia<span class=\"_ _1\"></span>lmente <span class=\"_\"> </span>mit<span class=\"_ _1\"></span>igato <span class=\"_\"> </span>d<span class=\"_ _1\"></span>al recupero <span class=\"_ _4\"></span>di impost<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>estere, <span class=\"_ _1\"></span>in qua<span class=\"_ _4\"></span>nto si <span class=\"_ _4\"></span>sono verificate <span class=\"_ _4\"></span>le condiz<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>previste <span class=\"_ _4\"></span>dalla <span class=\"_ _1\"></span>normativa <span class=\"_ _4\"></span>per tale <span class=\"_ _4\"></span>recupero. Di seg<span class=\"_ _1\"></span>uito <span class=\"_ _1\"></span>viene <span class=\"_ _4\"></span>esposta l\u2019anal<span class=\"_ _1\"></span>isi e <span class=\"_ _4\"></span>la riconcili<span class=\"_ _1\"></span>azione <span class=\"_ _4\"></span>dell\u2019aliquota teo<span class=\"_ _4\"></span>rica per <span class=\"_ _1\"></span>le i<span class=\"_ _4\"></span>mposte sul <span class=\"_ _4\"></span>reddito, d<span class=\"_ _1\"></span>eterminata<span class=\"_ _4\"></span> in base alla no<span class=\"_ _1\"></span>rmativa fiscal<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> italiana, con l\u2019al<span class=\"_ _1\"></span>iquota eff<span class=\"_ _1\"></span>ettiva.<span class=\"ff19\"> </span>Im<span class=\"ls0\">poste sul reddito </span>2021<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Milioni di euro<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>Milioni di euro<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>(145,4)<span class=\"fca sc0\"> </span>110,7 Utile / (Perdita) ante imposte Imposte all'aliquota di riferimento (34,9)<span class=\"fca sc0\"> </span>n.a.<span class=\"fca sc0\">   </span><span class=\"fca sc0\"> </span>26,6 24%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Effetto fiscale differenze permanenti 59,1 n.a.<span class=\"fca sc0\">   </span><span class=\"fca sc0\"> </span>53,0 47%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>100,5 n.a.<span class=\"fca sc0\">   </span><span class=\"fca sc0\"> </span>(18,2)<span class=\"fca sc0\"> </span>(<span class=\"ls1c\">16%</span>)<span class=\"fca sc0\"> </span>Effetto netto imposte estero Imposte esercizi precedenti e altre (1,6)<span class=\"fca sc0\"> </span>n.a.<span class=\"fca sc0\">   </span><span class=\"fca sc0\"> </span>(4,4)<span class=\"fca sc0\"> </span>(<span class=\"ls1c\">4%</span>)<span class=\"fca sc0\"> </span>Totale imposte sul reddito 123,1 n.a.<span class=\"fca sc0\">   </span><span class=\"fca sc0\"> </span>57,0 51<span class=\"ls0\">%<span class=\"fca sc0\"> </span></span>Il prospetto s<span class=\"_ _1\"></span>eguente espo<span class=\"_ _1\"></span>ne l\u2019analisi <span class=\"_ _1\"></span>e la riconciliazione dell<span class=\"_ _1\"></span>\u2019aliquota teorica <span class=\"_ _4\"></span>I<span class=\"_ _0\"></span>RAP con l\u2019aliquota<span class=\"_ _1\"></span> effettiva.<span class=\"ff19\"> </span>IRAP 2021<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Milioni di euro<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>Milioni di euro<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>Risultato operativo (33,7)<span class=\"fca sc0\"> </span>191,1<span class=\"fca sc0\"> </span>Costi del personale 1.101,9<span class=\"fca sc0\"> </span>1.447,6<span class=\"fca sc0\"> </span>Svalutazioni e accantonamenti 47,2<span class=\"fca sc0\"> </span>51,2<span class=\"fca sc0\"> </span>Valore della produzione 1.115,4<span class=\"fca sc0\"> </span>1.689,9<span class=\"fca sc0\"> </span>43,5 3,9%<span class=\"fca sc0\"> </span>65,9 3,9%<span class=\"fca sc0\"> </span>Imposte all'aliquota di riferimento Effetto fiscale della produzione eseguita da societ\u00e0 estere (26,8)<span class=\"fca sc0\"> </span>(2,4%)<span class=\"fca sc0\"> </span>(38,0)<span class=\"fca sc0\"> </span>(2,2%)<span class=\"fca sc0\"> </span>Effetto fiscale della produzione eseguita all'estero da societ\u00e0 residenti (7,3)<span class=\"fca sc0\"> </span>(0,7%)<span class=\"fca sc0\"> </span>(10,5)<span class=\"fca sc0\"> </span>(0,6%)<span class=\"fca sc0\"> </span>Effetto poste fiscalmente irrilevanti 1,2 0,1%<span class=\"fca sc0\"> </span>1,8 0,1%<span class=\"fca sc0\"> </span>Totale 10,6 0,9%<span class=\"fca sc0\"> </span>19,2 1,1%<span class=\"fca sc0\"> </span>Di seguito si ripo<span class=\"_ _1\"></span>rta il contributo,<span class=\"_ _1\"></span> al risultato n<span class=\"_ _1\"></span>etto <span class=\"ff1a\">dell\u2019esercizio</span>, della<span class=\"_ _1\"></span> fiscalit\u00e0<span class=\"_ _1\"></span> differita. (Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Oneri per imposte differite del periodo (29.222)<span class=\"fca sc0\"> </span>(33.860)<span class=\"fca sc0\"> </span>(4.638)<span class=\"fca sc0\"> </span>Utilizzo a conto economico di imposte differite rilevate in esercizi precedenti 78.089<span class=\"fca sc0\"> </span>26.990<span class=\"fca sc0\"> </span>(51.099)<span class=\"fca sc0\"> </span>Proventi per imposte anticipate del periodo 78.316<span class=\"fca sc0\"> </span>43.993<span class=\"fca sc0\"> </span>(34.323)<span class=\"fca sc0\"> </span>Utilizzo a conto economico di imposte anticipate di esercizi precede<span class=\"_ _1\"></span>nti (126.902)<span class=\"fca sc0\"> </span>(48.824)<span class=\"fca sc0\"> </span>78.078<span class=\"fca sc0\"> </span>Totale imposte differite nette 281<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(11.701)<span class=\"fca sc0\"> </span>(11.982)<span class=\"fca sc0\"> </span>La fiscalit\u00e0<span class=\"_ _1\"></span> differita \u00e8 ricond<span class=\"_ _1\"></span>ucibile a differenz<span class=\"_ _1\"></span>e tempor<span class=\"_ _1\"></span>anee tra legislazi<span class=\"_ _1\"></span>one civilisti<span class=\"_ _1\"></span>ca e fiscale. 38. Utile (perdita) per azione La determinazion<span class=\"_ _1\"></span>e dell\u2019utile<span class=\"_ _1\"></span> (perdita) pe<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span><span class=\"ff19\">azione ba<span class=\"_ _1\"></span>se \u00e8 di seguito rapp<span class=\"_ _1\"></span>resentata. </span>Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Euro/000 Risultato delle attivit\u00e0 continuative (278.998)<span class=\"fca sc0\"> </span>34.502<span class=\"fca sc0\"> </span>Interessenza e pertinenza dei terzi (26.183)<span class=\"fca sc0\"> </span>(6.637)<span class=\"fca sc0\"> </span>Risultato delle attivit\u00e0 continuative attribuibile ai Soci della Controllante<span class=\"_ _0\"></span> (305.181)<span class=\"fca sc0\"> </span>27.866<span class=\"fca sc0\"> </span>Risultato delle attivit\u00e0 continuative e cessate (278.766)<span class=\"fca sc0\"> </span>16.530<span class=\"fca sc0\"> </span>Interessenza e pertinenza dei terzi (26.183)<span class=\"fca sc0\"> </span>(6.637)<span class=\"fca sc0\"> </span>Risultato delle attivit\u00e0 continuative e cessate attribuibile ai Soci <span class=\"_ _0\"></span>della Controllante (304.949)<span class=\"fca sc0\"> </span>9.893<span class=\"fca sc0\"> </span>Risultato da garantire a n. 1.615 mgl azi<span class=\"_ _0\"></span>oni di risparmio 588<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>588<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>n\u00b0 azioni /000 Media delle azioni ordinarie in circolazione 931.491<span class=\"fca sc0\"> </span>980.686<span class=\"fca sc0\"> </span>Effetto diluitivo 0<span class=\"fca sc0\"> </span>15.223<span class=\"fca sc0\"> </span>Numero medio delle azioni diluite 933.106<span class=\"fca sc0\"> </span>995.909<span class=\"fca sc0\"> </span>valori Euro per azio<span class=\"_ _1\"></span>ne<span class=\"ff1b fs1\"> </span>Utile (Perdita) Base per azione (delle attivit\u00e0 continuative) (0,33)<span class=\"fca sc0\"> </span>0,03<span class=\"fca sc0\"> </span>Utile (Perdita) Base per azione (delle attivit\u00e0 continuative e cessate)<span class=\"_ _0\"></span> (0,33)<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>Utile (Perdita) Diluito per azione (delle atti<span class=\"_ _0\"></span>vit\u00e0 continuative) (0,33)<span class=\"fca sc0\"> </span>0,03<span class=\"fca sc0\"> </span>Utile (Perdita) Diluito per azione (delle attivit\u00e0 continuative e cessate)<span class=\"_ _0\"></span> (0,33)<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>Per ci\u00f2 che <span class=\"_ _0\"></span>attiene la media ponderata delle azioni utilizzata ai fini de<span class=\"_ _0\"></span>l calcolo dell'utile per azione si <span class=\"_ _2\"></span>rimanda a quanto descritto <span class=\"_ _1\"></span>nel<span class=\"ff1a\">la nota <span class=\"_ _1\"></span>20 \u201cPatrimonio n<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>tto\u201d.<span class=\"ff19\"> </span></span>L\u2019utile per <span class=\"_ _2\"></span>azione diluito <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>stato determinato <span class=\"_ _0\"></span>dividendo l\u2019utile <span class=\"_ _0\"></span>dell\u2019esercizio di <span class=\"_ _2\"></span><span class=\"ff19\">competenza degli <span class=\"_ _0\"></span>Azionisti <span class=\"_ _0\"></span>della </span>Capogruppo <span class=\"_ _f\"></span>per <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>numero <span class=\"_ _a\"></span>medio <span class=\"_ _a\"></span>ponderato <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>azioni <span class=\"_ _f\"></span>Webuild <span class=\"_ _a\"></span>S.p.A. <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>circola<span class=\"ff1a\">zione <span class=\"_ _a\"></span>ne<span class=\"_ _0\"></span>ll\u2019anno, <span class=\"_ _f\"></span>escluse <span class=\"_ _a\"></span>le </span>azioni <span class=\"_ _0\"></span>proprie, incrementate dalla <span class=\"_ _0\"></span>media <span class=\"_ _0\"></span>ponderata delle <span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>potenzialmente potrebbero essere <span class=\"_ _0\"></span>messe in circolazione a s<span class=\"_ _1\"></span>ervizio dei <span class=\"ff1b\">Warr<span class=\"_ _1\"></span>ant<span class=\"ff19\"> Finanziatori.<span class=\"_ _1\"></span> </span></span>39. Operazioni con parti correlate<span class=\"_ _0\"></span> Nel <span class=\"_\"> </span>cor<span class=\"_ _1\"></span>so <span class=\"_\"> </span>del <span class=\"_ _b\"> </span>periodo <span class=\"_\"> </span>oggetto <span class=\"_\"> </span>di <span class=\"_ _b\"> </span>commento, <span class=\"_\"> </span>i <span class=\"_ _b\"> </span>rapporti <span class=\"_\"> </span>con <span class=\"_ _b\"> </span>parti <span class=\"_\"> </span>correlat<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_\"> </span>hanno <span class=\"_ _b\"> </span>riguardato <span class=\"_\"> </span>le <span class=\"_ _b\"> </span>seguenti controparti: \u2022<span class=\"ff21\"> <span class=\"_ _4a\"> </span><span class=\"ff19\">Amministratori<span class=\"_ _1\"></span>, <span class=\"_ _16\"> </span>Sindaci <span class=\"_ _16\"> </span>e <span class=\"_ _17\"> </span>Dirigenti <span class=\"_ _16\"> </span>con <span class=\"_ _17\"> </span>responsabi<span class=\"_ _4\"></span>lit\u00e0 <span class=\"_ _17\"> </span>strategiche <span class=\"_ _16\"> </span>con <span class=\"_ _17\"> </span>i <span class=\"_ _16\"> </span>quali <span class=\"_ _16\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_ _16\"> </span>sono <span class=\"_ _16\"> </span>re<span class=\"_ _0\"></span>alizzate<span class=\"_ _1\"></span> </span></span>esclusivamente <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>operazioni <span class=\"_ _0\"></span>dipendenti <span class=\"_ _2\"></span>dai <span class=\"_ _0\"></span>rapporti <span class=\"_ _2\"></span>giuridici <span class=\"_ _0\"></span>regolanti <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>ruolo <span class=\"_ _2\"></span>ricoperto <span class=\"_ _0\"></span>dagli <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tessi <span class=\"_ _0\"></span>nel Gruppo Webuild<span class=\"_ _4\"></span>. \u2022<span class=\"ff21\"> <span class=\"_ _4a\"> </span><span class=\"ff19\">Imprese coll<span class=\"_ _1\"></span>egate e <span class=\"ff1b\">joint arrangem<span class=\"_ _1\"></span>ent.<span class=\"ff19\"> Tali rappo<span class=\"_ _1\"></span>rti attengono pr<span class=\"_ _1\"></span>evalentement<span class=\"_ _1\"></span>e a: </span></span></span></span>o<span class=\"ff21\"> <span class=\"_ _3b\"> </span><span class=\"ff19\">supporto <span class=\"_ _10\"></span>comm<span class=\"_ _1\"></span>erciale <span class=\"_ _10\"></span>relati<span class=\"_ _1\"></span>vo <span class=\"_ _10\"></span>ad <span class=\"_ _10\"></span>acquisti <span class=\"_ _a\"></span>e <span class=\"_ _10\"></span>rapporti <span class=\"_ _a\"></span>di <span class=\"_ _11\"> </span><span class=\"ff1b\">procurement</span> <span class=\"_ _10\"></span><span class=\"ff1a\">inerenti <span class=\"_ _a\"></span>all\u2019acquisto <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 </span></span></span>necessarie per<span class=\"_ _1\"></span> l\u2019esecuzione dell<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> commess<span class=\"_ _1\"></span>e e rapporti conn<span class=\"_ _1\"></span>essi a contratti<span class=\"_ _1\"></span> di appalto o subappal<span class=\"_ _1\"></span>to;<span class=\"ff19\"> </span>o<span class=\"ff21\"> <span class=\"_ _3b\"> </span><span class=\"ff19\">prestazioni di s<span class=\"_ _1\"></span>ervizi (tecnici<span class=\"_ _1\"></span>, organizzativi, legal<span class=\"_ _1\"></span>i e amministrati<span class=\"_ _1\"></span>vi) effettuat<span class=\"_ _1\"></span>i da funzi<span class=\"_ _1\"></span>oni centralizzate; </span></span>o<span class=\"ff21\"> <span class=\"_ _3b\"> </span><span class=\"ff19\">rapporti <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>natura <span class=\"_ _a\"></span>finanziaria, <span class=\"_ _a\"></span>rappresentati <span class=\"_ _10\"></span>da <span class=\"_ _a\"></span>finanziamenti <span class=\"_ _f\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>da <span class=\"_ _a\"></span>rapporti <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>conto <span class=\"_ _a\"></span>corrente <span class=\"_ _a\"></span>accesi </span></span>nell\u2019ambito <span class=\"_ _11\"> </span>de<span class=\"_ _0\"></span>lla <span class=\"_ _11\"> </span>gestione <span class=\"_ _b\"> </span>accentrata <span class=\"_ _b\"> </span>della <span class=\"_ _b\"> </span>tesoreria <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>garanzie <span class=\"_ _b\"> </span>rilasciate<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>per <span class=\"_ _b\"> </span>conto <span class=\"_ _b\"> </span>di <span class=\"_\"> </span>Soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _b\"> </span>del Gruppo. Inoltre, <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>ricorda <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>parte <span class=\"_ _a\"></span>significati<span class=\"_ _1\"></span>va <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>produzione <span class=\"_ _f\"></span>realizzata <span class=\"_ _2\"></span>dal <span class=\"_ _a\"></span>Gruppo <span class=\"_ _f\"></span>Webuild<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>avviene <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>il tramite <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>Societ\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>scopo <span class=\"_ _4\"></span>(SPV), <span class=\"_ _4\"></span>costituite <span class=\"_ _4\"></span>insieme <span class=\"_ _1\"></span>alle <span class=\"_ _4\"></span>imprese <span class=\"_ _4\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff1b\">partners</span>\u201d <span class=\"_ _1\"></span>che <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>Webuild S<span class=\"_ _1\"></span>.p.A. <span class=\"_ _4\"></span>hanno partecipato <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>processo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>offerta <span class=\"_ _4\"></span>e c<span class=\"_ _1\"></span>he, <span class=\"_ _4\"></span>successivamente <span class=\"_ _4\"></span>all\u2019aggiu<span class=\"_ _1\"></span>dicazione <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>gara, <span class=\"_ _4\"></span>eseguono <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>opere contrattualment<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>previste <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>conto <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>propri <span class=\"_ _f\"></span>Soci. <span class=\"_ _2\"></span>Tali <span class=\"_ _f\"></span>rapporti <span class=\"_ _f\"></span>attengono <span class=\"_ _2\"></span>quindi <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>ricavi <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>costi <span class=\"_ _f\"></span>per attivit\u00e0 <span class=\"_ _3\"></span>proge<span class=\"_ _0\"></span>ttuali <span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>assimilabil<span class=\"_ _1\"></span>i, <span class=\"_ _4\"></span>sostenuti <span class=\"_ _4\"></span>sia <span class=\"_ _4\"></span>nel <span class=\"_ _1\"></span>proce<span class=\"_ _1\"></span>sso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>presentazione <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>alcune <span class=\"_ _4\"></span>offerte <span class=\"_ _4\"></span>sia <span class=\"_ _4\"></span>nel <span class=\"_ _1\"></span>corso dell\u2019esecuzione <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>commesse<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Si <span class=\"_ _10\"></span>sottolinea <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>una <span class=\"_ _10\"></span>part<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>ign<span class=\"_ _0\"></span><span class=\"ff19\">ificati<span class=\"_ _1\"></span>va <span class=\"_ _10\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>rapporti <span class=\"_ _a\"></span>verso <span class=\"_ _10\"></span>entit\u00e0 <span class=\"_ _a\"></span>del </span>Gruppo <span class=\"_\"> </span>vede <span class=\"_\"> </span>come <span class=\"_\"> </span>contr<span class=\"_ _4\"></span>oparti <span class=\"_\"> </span>consorzi, <span class=\"_\"> </span>societ\u00e0 <span class=\"_\"> </span>consortil<span class=\"_ _1\"></span>i <span class=\"_\"> </span>e <span class=\"_\"> </span>assimilabili, <span class=\"_\"> </span>che <span class=\"_ _9\"> </span>operano <span class=\"_\"> </span>attra<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>erso <span class=\"_\"> </span>il processo <span class=\"_ _a\"></span>statutario <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _a\"></span>ribalto <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>costi <span class=\"_ _10\"></span>e <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>ricavi, <span class=\"_ _a\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>quali <span class=\"_ _a\"></span>il <span class=\"_ _10\"></span>rapporto <span class=\"_ _f\"></span>diretto <span class=\"_ _a\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>sostanzialment<span class=\"_ _1\"></span>e rappresentati<span class=\"_ _1\"></span>vo di sottosta<span class=\"_ _1\"></span>nti rapporti ve<span class=\"_ _1\"></span>rso soggetti <span class=\"_ _1\"></span>non correlati al<span class=\"_ _1\"></span> Gruppo. Tutti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>rapporti <span class=\"_ _0\"></span>sopra <span class=\"_ _2\"></span>descritt<span class=\"_ _4\"></span>i <span class=\"_ _2\"></span>rappresentano <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>elemento <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ordinariet\u00e0 <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>gestione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>business <span class=\"_ _0\"></span>del Gruppo <span class=\"_ _10\"> </span>posto <span class=\"_ _b\"> </span>ch<span class=\"_ _1\"></span>e, <span class=\"_ _11\"> </span>per <span class=\"_ _11\"> </span>la <span class=\"_ _11\"> </span>realizzazione <span class=\"_ _10\"> </span>dei <span class=\"_ _11\"> </span>progetti, <span class=\"_ _10\"> </span>Webuild <span class=\"_ _11\"> </span>opera <span class=\"_ _b\"> </span>principalmente <span class=\"_ _11\"> </span>attravers<span class=\"_ _1\"></span>o <span class=\"_ _11\"> </span>entit\u00e0 partecipate di <span class=\"_ _1\"></span>scopo. L\u2019effettuazion<span class=\"_ _1\"></span>e di <span class=\"_ _4\"></span>operazioni <span class=\"_ _1\"></span>con imp<span class=\"_ _4\"></span>rese collegate <span class=\"_ _4\"></span>e <span class=\"ff1b\">joint arr<span class=\"_ _1\"></span>angement<span class=\"ff19\"> <span class=\"_ _4\"></span><span class=\"ff1a\">risponde al<span class=\"_ _1\"></span>l\u2019interesse <span class=\"_ _4\"></span>di Webuild<span class=\"_ _4\"></span> </span></span></span>a <span class=\"_\"> </span>concretizzar<span class=\"_ _1\"></span>e <span class=\"_\"> </span>le <span class=\"_\"> </span>sine<span class=\"_ _1\"></span>rgie <span class=\"_\"> </span>esistenti <span class=\"_ _b\"> </span>nell\u2019ambito <span class=\"_\"> </span>del <span class=\"_ _b\"> </span>Gruppo <span class=\"_\"> </span>in <span class=\"_\"> </span>termini <span class=\"_ _b\"> </span>di <span class=\"_\"> </span>integrazione <span class=\"_\"> </span>prod<span class=\"_ _1\"></span>utt<span class=\"_ _0\"></span><span class=\"ff19\">iva <span class=\"_\"> </span>e </span>commerciale, impi<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>go effici<span class=\"_ _1\"></span>ente delle c<span class=\"_ _1\"></span>ompetenz<span class=\"_ _1\"></span>e esistenti,<span class=\"_ _1\"></span> razionalizzazi<span class=\"_ _1\"></span>one dell\u2019uti<span class=\"_ _1\"></span>lizzo delle <span class=\"_ _1\"></span>strutture centrali <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>risorse <span class=\"_ _4\"></span>finanziarie. Tali <span class=\"_ _4\"></span>rapporti s<span class=\"_ _1\"></span>ono <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>golati <span class=\"_ _4\"></span>da appositi<span class=\"_ _1\"></span> contrat<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>le cui <span class=\"_ _4\"></span>condizioni <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>in l<span class=\"_ _1\"></span>inea con quelle di merca<span class=\"_ _1\"></span>to. La sintesi dei rapporti in essere al 31 dicemb<span class=\"_ _1\"></span>re 2022 verso le imprese facenti parte<span class=\"_ _1\"></span> del gruppo \u00e8 esposto nella tab<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>lla d<span class=\"_ _1\"></span>elle incid<span class=\"_ _1\"></span>enze dei<span class=\"_ _1\"></span> rapporti <span class=\"_ _4\"></span>con parti <span class=\"_ _1\"></span>correla<span class=\"_ _1\"></span>te riportata<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>chiusura <span class=\"_ _1\"></span>della<span class=\"_ _1\"></span> presente <span class=\"_ _1\"></span>nota <span class=\"_ _1\"></span>n. 39 nella colonna \u201cE<span class=\"_ _1\"></span>ntit\u00e0 del Gruppo<span class=\"_ _1\"></span>\u201d.<span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">Altre <span class=\"_ _2\"></span>parti <span class=\"_ _2\"></span>correlate. <span class=\"_ _2\"></span>I <span class=\"_ _2\"></span>principali <span class=\"_ _0\"></span>rapporti <span class=\"_ _2\"></span>intrattenuti <span class=\"_ _2\"></span>dalle <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>le <span class=\"_ _f\"></span>altre <span class=\"_ _2\"></span>parti <span class=\"_ _2\"></span>correlate </span></span>identificate <span class=\"_ _2\"></span>ai <span class=\"_ _f\"></span>sensi <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>principio <span class=\"_ _f\"></span>contabile <span class=\"_ _2\"></span>IAS <span class=\"_ _f\"></span>24, <span class=\"_ _f\"></span>incluse <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>imprese <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>oggett<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>direzione <span class=\"_ _f\"></span>e coordinamento di <span class=\"_ _1\"></span>Salini Costrutto<span class=\"_ _4\"></span>ri S.p.A.,<span class=\"_ _0\"></span> sono di s<span class=\"_ _1\"></span>eguito riepiloga<span class=\"_ _1\"></span>ti. Ragione sociale Crediti<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Altre<span class=\"fca sc0\"> </span>Debiti<span class=\"fca sc0\"> </span>Debiti<span class=\"fca sc0\"> </span>Garanzie<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Proventi e<span class=\"fca sc0\"> </span>finanz.<span class=\"fca sc0\"> </span>attivit\u00e0<span class=\"fca sc0\"> </span>comm.li<span class=\"fca sc0\"> </span>finanz.<span class=\"fca sc0\"> </span>Ricavi<span class=\"fca sc0\"> </span>(Costi)<span class=\"fca sc0\"> </span>(Oneri)<span class=\"fca sc0\"> </span>Passivit\u00e0<span class=\"fca sc0\"> </span>Finanz.<span class=\"fca sc0\"> </span>leasing<span class=\"ff19\"><span class=\"fca sc0\"> </span></span>(valori in Euro/000)<span class=\"_ _1\"></span> Salini Costruttori: Casada S.r.l. 161<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>13<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>CEDIV S.p.A. 2.452<span class=\"fca sc0\"> </span>3.241<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>24<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>132<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>C.Tiburtino 151<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>13<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Dirlan S.r.l. 151<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>18<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>G.A.B.I.RE S.r.l. 3.964<span class=\"fca sc0\"> </span>18.001<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>18<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>732<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Galla Placida S.C.a.r.l. 166<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>13<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Imm. Agricola San Vittorino S.r.l. 214<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>10<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Infernetto S.r.l. 54<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Madonna dei Monti S.r.l. 106<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>17<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Nores S.r.l. 103<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>8<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Plus S.r.l. 208<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>27<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Salini S.p.A. 28<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>28<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Salini Costruttori S.p.A. -<span class=\"fca sc0\"> </span>3.847<span class=\"fca sc0\"> </span>11.955<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>475.768<span class=\"fca sc0\"> </span>136<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(3.679)<span class=\"fca sc0\"> </span>181<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Zeis S.r.l. 416<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2.509<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>237<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>97<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>C.D.P.: CDP S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>901<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(577)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>647.091<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(7.177)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>CDP Equity S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(379)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Eni S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(179)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(893)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Fincantieri Infrastruc. S.p.A. 37<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(10.790)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(10.713)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Fincantieri Infr. Opere Marittime S.p.A. 63.317<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(63.405)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>91<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Fintecna S.p.A. 120<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(204)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>31<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Gruppo PSC S.p.A. 22.492<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(17.393)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(2)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Poste Italiane S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(3)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(4)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Rete S.r.l. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(231)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(325)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Simest S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(6.309)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(410)<span class=\"fca sc0\"> </span>SNAM Rete gas S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(1.427)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(799)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Terna S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(13.776)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(13.423)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Terna Rete Italia S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7<span class=\"fca sc0\"> </span>(116)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(120)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Altre: 111<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>14<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Totale 94.251<span class=\"fca sc0\"> </span>27.598<span class=\"fca sc0\"> </span>12.863<span class=\"fca sc0\"> </span>(108.480)<span class=\"fca sc0\"> </span>(6.309)<span class=\"fca sc0\"> </span>1.122.859<span class=\"fca sc0\"> </span>705<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(37.135)<span class=\"fca sc0\"> </span>732<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Per <span class=\"_ _11\"> </span>quanto <span class=\"_ _11\"> </span>attiene <span class=\"_ _11\"> </span>ai <span class=\"_ _11\"> </span>rapporti <span class=\"_ _b\"> </span>con <span class=\"_ _11\"> </span>Salini <span class=\"_ _11\"> </span>Costruttori <span class=\"_ _10\"> </span>e <span class=\"_ _b\"> </span>relative <span class=\"_ _11\"> </span>controllate, <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>medesimi <span class=\"_ _10\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _11\"> </span>rappresentati,<span class=\"_ _1\"></span> soprattutto da contratti<span class=\"_ _1\"></span> di <span class=\"ff1b\">service</span> per <span class=\"_ _0\"></span>lo svolgimento<span class=\"_ _1\"></span> delle attivit\u00e0 di consulenza e assistenza<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>in materia fiscale, amministrati<span class=\"_ _1\"></span>va, societaria, <span class=\"_ _1\"></span>gestione del personale<span class=\"_ _1\"></span>. Con <span class=\"_ _0\"></span>riferimento alle garanzie <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Salini Costruttori si <span class=\"_ _0\"></span>sottolinea che <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>valorizzazi<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>deriva da <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span><span class=\"ff1b\">policy</span> <span class=\"_ _0\"></span>di Gruppo <span class=\"_ _4\"></span>stabilita <span class=\"_ _3\"></span>per il<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ff1b\">pricing<span class=\"ff19\"> <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>garanzie <span class=\"_ _4\"></span><span class=\"ff1b\">intercompany<span class=\"ff19\">, <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>metodologia <span class=\"_ _4\"></span>coerente <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>specificit\u00e0 <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>lle </span></span></span></span>si<span class=\"ls0\">ngole <span class=\"_ _0\"></span>casistiche <span class=\"_ _0\"></span>(quali <span class=\"_ _0\"></span>ad <span class=\"_ _2\"></span>esempio <span class=\"_ _0\"></span>mercato <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>riferimento, <span class=\"_ _0\"></span>tipo <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>entit\u00e0/accordo, <span class=\"_ _0\"></span>tipologia <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>garanzia). <span class=\"_ _0\"></span>Tale </span>policy<span class=\"ff19\"> <span class=\"ff1a\">\u00e8 <span class=\"_ _0\"></span>stata <span class=\"_ _0\"></span>definita in <span class=\"_ _0\"></span>base alle <span class=\"_ _0\"></span>linee guida <span class=\"_ _0\"></span>dell\u2019OCS<span class=\"_ _4\"></span>E <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d \u00e8 <span class=\"_ _0\"></span>soggetta a <span class=\"_ _0\"></span>revisione annuale. Il <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>complessivo<span class=\"_ _1\"></span> </span></span>a carico <span class=\"_ _1\"></span>del G<span class=\"_ _1\"></span>ruppo Web<span class=\"_ _1\"></span>uild, <span class=\"ff1a\">derivant<span class=\"_ _1\"></span>e dall<span class=\"_ _1\"></span>\u2019applicazione <span class=\"_ _1\"></span>della <span class=\"ff1b\">policy<span class=\"ff19\"> <span class=\"_ _1\"></span><span class=\"ff1a\">nell\u2019an<span class=\"_ _1\"></span>no oggetto <span class=\"_ _1\"></span>di com<span class=\"_ _4\"></span>mento, ammonta<span class=\"_ _4\"></span> </span></span></span></span>a \u20ac 3,7 milioni<span class=\"_ _1\"></span>.<span class=\"ff19\"> </span>A <span class=\"_ _2\"></span>partire <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>2020 <span class=\"_ _2\"></span>Cassa <span class=\"_ _0\"></span>Depositi <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>Prestiti <span class=\"_ _2\"></span>S.p.A. <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ntit\u00e0 <span class=\"_ _0\"></span>controllate <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>collegate <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>state <span class=\"_ _2\"></span>iscritte <span class=\"_ _2\"></span>nel registro <span class=\"_ _4\"></span>parti <span class=\"_ _4\"></span>correlate <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span><span class=\"ff1a\">considerazione <span class=\"_ _3\"></span>dell\u2019influenza <span class=\"_ _3\"></span>notevole <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>stessa <span class=\"_ _4\"></span>Cassa <span class=\"_ _4\"></span>Depositi <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Prestiti <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>Webuild </span>S.p.A. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>ra <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>rapporti <span class=\"_ _0\"></span>riepilogati <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>tabella <span class=\"_ _2\"></span>precedente <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>segnalano <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>particolare <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>garanzie <span class=\"_ _0\"></span>emesse <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>CDP riguardanti <span class=\"_ _b\"> </span>garanzie <span class=\"_\"> </span>contr<span class=\"_ _1\"></span>attuali <span class=\"_ _b\"> </span>per <span class=\"_\"> </span>anticipi <span class=\"_\"> </span>cont<span class=\"_ _4\"></span>rat<span class=\"_ _0\"></span>tuali, <span class=\"_\"> </span>buona<span class=\"_ _4\"></span> <span class=\"_\"> </span>esecuzione <span class=\"_ _9\"> </span>la<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>ori <span class=\"_\"> </span>e <span class=\"_ _b\"> </span>altre <span class=\"_\"> </span>a <span class=\"_ _b\"> </span>beneficio <span class=\"_\"> </span>d<span class=\"_ _1\"></span>ei committenti. Si segnalano inolt<span class=\"_ _1\"></span>re, tra i pi\u00f9 signi<span class=\"_ _4\"></span>ficativi: \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">contratti <span class=\"_ _10\"> </span>di <span class=\"_ _b\"> </span>subappalto <span class=\"_ _10\"> </span>stipulati <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>esercizi <span class=\"_ _11\"> </span>precedenti <span class=\"_ _10\"> </span>con <span class=\"_ _b\"> </span>Fincantieri <span class=\"_ _10\"> </span>nell\u2019ambito <span class=\"_ _10\"> </span>di <span class=\"_ _b\"> </span>commesse <span class=\"_ _10\"> </span>estere </span></span>acquisite attrav<span class=\"_ _1\"></span>erso Astaldi <span class=\"_ _1\"></span>con un c<span class=\"ff1a\">osto comples<span class=\"_ _1\"></span>sivo di \u20ac 10,7 <span class=\"_ _1\"></span>milioni di comp<span class=\"_ _1\"></span>etenza del 2022;<span class=\"ff19\"> </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">attivit\u00e0 svolte <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>Terna, <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>complessivo<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>\u20ac <span class=\"_ _0\"></span>13,4 <span class=\"_ _0\"></span>milioni relative <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>risoluzione di <span class=\"_ _0\"></span>interferenze </span></span>nell\u2019ambito di c<span class=\"_ _1\"></span>ommesse d<span class=\"_ _1\"></span>ell\u2019alta velocit\u00e0<span class=\"_ _1\"></span> in Italia.<span class=\"ff19\"> </span>Le operazioni sop<span class=\"_ _1\"></span>ra descritte sono qualifica<span class=\"_ _1\"></span>bili come Operazio<span class=\"_ _4\"></span>ni Ordinarie e conclus<span class=\"_ _1\"></span>e a condizioni equi<span class=\"_ _1\"></span>valenti a<span class=\"_ _1\"></span> quelle <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>mercato <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span><span class=\"ff1b\">standard</span>, <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>base <span class=\"_ _f\"></span>alla <span class=\"_ _a\"></span>definizione <span class=\"_ _f\"></span>della <span class=\"_ _a\"></span>Procedura <span class=\"_ _f\"></span>Operazioni <span class=\"_ _a\"></span>Parti <span class=\"_ _f\"></span>Correlate <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>Webuild S.p.A., e come tali<span class=\"_ _1\"></span> esenti dal<span class=\"_ _1\"></span>la procedura st<span class=\"_ _1\"></span>essa. Nel <span class=\"_ _c\"> </span>corso <span class=\"_\"> </span>dell\u2019<span class=\"ff19\">anno <span class=\"_ _c\"> </span>non <span class=\"_\"> </span>sono <span class=\"_ _c\"> </span>state <span class=\"_\"> </span>realizzate <span class=\"_\"> </span>operazioni <span class=\"_\"> </span>di <span class=\"_ _c\"> </span>maggiore <span class=\"_ _c\"> </span>rilevan<span class=\"_ _1\"></span>za <span class=\"_\"> </span>cos\u00ec <span class=\"_ _c\"> </span>come <span class=\"_ _c\"> </span>definite <span class=\"_\"> </span>nella </span>procedura sopra<span class=\"_ _1\"></span> richiamata<span class=\"_ _1\"></span>. La <span class=\"_ _0\"></span>tabella <span class=\"_ _0\"></span>seguente <span class=\"_ _0\"></span>espone <span class=\"_ _0\"></span>l\u2019incidenza avuta <span class=\"_ _2\"></span>dai <span class=\"_ _0\"></span>rapporti con <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>parti <span class=\"_ _2\"></span>correlat<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>Situazione <span class=\"_ _0\"></span>patrimoniale e finanziaria e sul ri<span class=\"_ _1\"></span>sultato economico<span class=\"_ _1\"></span>. Totale 31<span class=\"fca sc0\"> </span>Entit\u00e0 del<span class=\"fca sc0\"> </span>Altre entit\u00e0<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Incidenza<span class=\"fca sc0\"> </span>dicembre 2022<span class=\"fca sc0\"> </span>gruppo<span class=\"fca sc0\"> </span>correlate<span class=\"fca sc0\"> </span>correlate<span class=\"fca sc0\"> </span>(valori in Euro/000)<span class=\"_ _1\"></span> Attivit\u00e0 finanziarie non correnti 518.439<span class=\"fca sc0\"> </span>289.999<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>289.999<span class=\"fca sc0\"> </span>55,9%<span class=\"fca sc0\"> </span>Crediti commerciali 2.886.106<span class=\"fca sc0\"> </span>375.084<span class=\"fca sc0\"> </span>94.251<span class=\"fca sc0\"> </span>469.335<span class=\"fca sc0\"> </span>16,3%<span class=\"fca sc0\"> </span>Attivit\u00e0 finanziarie correnti 441.632<span class=\"fca sc0\"> </span>44.829<span class=\"fca sc0\"> </span>27.598<span class=\"fca sc0\"> </span>72.427<span class=\"fca sc0\"> </span>16,4%<span class=\"fca sc0\"> </span>Altre attivit\u00e0 correnti 916.445<span class=\"fca sc0\"> </span>23.287<span class=\"fca sc0\"> </span>12.863<span class=\"fca sc0\"> </span>36.150<span class=\"fca sc0\"> </span>3,9%<span class=\"fca sc0\"> </span>Attivit\u00e0 non correnti destinate alla vendita e attivit\u00e0 operative cessate 14.540<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Quota non corrente di passivit\u00e0 per leasing 68.829<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>0,0%<span class=\"fca sc0\"> </span>Finanziamenti Bancari 276.267<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.309<span class=\"fca sc0\"> </span>6.309<span class=\"fca sc0\"> </span>2,3%<span class=\"fca sc0\"> </span>Quota corrente di finanziamenti  297.419<span class=\"fca sc0\"> </span>13.382<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>13.382<span class=\"fca sc0\"> </span>4,5%<span class=\"fca sc0\"> </span>Quota corrente di passivit\u00e0 per leasing  71.721<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>0,0%<span class=\"fca sc0\"> </span>Debiti commerciali verso fornitori 3.891.729<span class=\"fca sc0\"> </span>133.595<span class=\"fca sc0\"> </span>108.480<span class=\"fca sc0\"> </span>242.075<span class=\"fca sc0\"> </span>6,2%<span class=\"fca sc0\"> </span>Altre passivit\u00e0 correnti 620.648<span class=\"fca sc0\"> </span>62.852<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>62.852<span class=\"fca sc0\"> </span>10,1%<span class=\"fca sc0\"> </span>Totale Esercizio<span class=\"fca sc0\"> </span>Entit\u00e0 del<span class=\"fca sc0\"> </span>Altre entit\u00e0<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Incidenza<span class=\"fca sc0\"> </span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>gruppo<span class=\"fca sc0\"> </span>correlate<span class=\"fca sc0\"> </span>correlate<span class=\"fca sc0\"> </span>(valori in Euro/000)<span class=\"_ _1\"></span> Ricavi da contratti verso clienti 7.656.006<span class=\"fca sc0\"> </span>185.398<span class=\"fca sc0\"> </span>454<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>185.851<span class=\"fca sc0\"> </span>2,4%<span class=\"fca sc0\"> </span>Altri proventi 435.147<span class=\"fca sc0\"> </span>60.343<span class=\"fca sc0\"> </span>251<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60.594<span class=\"fca sc0\"> </span>13,9%<span class=\"fca sc0\"> </span>Costi per acquisti (1.447.185)<span class=\"fca sc0\"> </span>(5)<span class=\"fca sc0\"> </span>(2.893)<span class=\"fca sc0\"> </span>(2.898)<span class=\"fca sc0\"> </span>0,2%<span class=\"fca sc0\"> </span>Subappalti (2.343.223)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(23.262)<span class=\"fca sc0\"> </span>(23.262)<span class=\"fca sc0\"> </span>1,0%<span class=\"fca sc0\"> </span>Costi per servizi (1.947.645)<span class=\"fca sc0\"> </span>(209.412)<span class=\"fca sc0\"> </span>(5.815)<span class=\"fca sc0\"> </span>(215.227)<span class=\"fca sc0\"> </span>11,1%<span class=\"fca sc0\"> </span>Costi del personale (1.447.605)<span class=\"fca sc0\"> </span>(50)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(50)<span class=\"fca sc0\"> </span>0,0%<span class=\"fca sc0\"> </span>Altri costi operativi (322.750)<span class=\"fca sc0\"> </span>(2.309)<span class=\"fca sc0\"> </span>(5.166)<span class=\"fca sc0\"> </span>(7.475)<span class=\"fca sc0\"> </span>2,3%<span class=\"fca sc0\"> </span>Svalutazioni (84.045)<span class=\"fca sc0\"> </span>36<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>36<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-0,2%<span class=\"fca sc0\"> </span>Ammortamenti, accantonamenti  (307.623)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>0,0%<span class=\"fca sc0\"> </span>Proventi finanziari 119.084<span class=\"fca sc0\"> </span>16.978<span class=\"fca sc0\"> </span>1.142<span class=\"fca sc0\"> </span>18.120<span class=\"fca sc0\"> </span>15,2%<span class=\"fca sc0\"> </span>Oneri finanziari (212.642)<span class=\"fca sc0\"> </span>(6.572)<span class=\"fca sc0\"> </span>(410)<span class=\"fca sc0\"> </span>(6.982)<span class=\"fca sc0\"> </span>3,3%<span class=\"fca sc0\"> </span>Rapporti con Amministrato<span class=\"_ _4\"></span>ri, S<span class=\"_ _0\"></span>indaci e Dirigenti co<span class=\"_ _4\"></span>n <span class=\"_ _0\"></span>responsabil<span class=\"_ _1\"></span>it\u00e0 strategiche al 3<span class=\"_ _1\"></span>1 dicembre 2022 Di seguito si ri<span class=\"_ _1\"></span>epilogano i ra<span class=\"_ _1\"></span>pporti con Ammi<span class=\"_ _1\"></span>nistratori, Sinda<span class=\"_ _1\"></span>ci e Dirigenti con resp<span class=\"_ _1\"></span>onsabilit\u00e0 strat<span class=\"_ _1\"></span>egiche. Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Emolumenti /<span class=\"fca sc0\"> </span>Benefici per la<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Emolumenti /<span class=\"fca sc0\"> </span>Benefici per la<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Compensi<span class=\"fca sc0\"> </span>cessazione del<span class=\"fca sc0\"> </span>Compensi<span class=\"fca sc0\"> </span>cessazione del<span class=\"fca sc0\"> </span>complessivi per<span class=\"fca sc0\"> </span>rapporto di<span class=\"fca sc0\"> </span>complessivi per<span class=\"fca sc0\"> </span>rapporto di<span class=\"fca sc0\"> </span>l'esercizio<span class=\"fca sc0\"> </span>lavoro e TFR di<span class=\"fca sc0\"> </span>l'esercizio<span class=\"fca sc0\"> </span>lavoro e TFR di<span class=\"fca sc0\"> </span>competenza<span class=\"fca sc0\"> </span>competenza<span class=\"fca sc0\"> </span>dell'esercizio<span class=\"fca sc0\"> </span>dell'esercizio<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Amministratori e Sindaci 6.735<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.735<span class=\"fca sc0\"> </span>8.604<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>8.604<span class=\"fca sc0\"> </span>Dirigenti con responsabilit\u00e0 strategiche 9.537<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>9.537<span class=\"fca sc0\"> </span>13.970<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>13.970<span class=\"fca sc0\"> </span>Totale 16.272<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>16.272<span class=\"fca sc0\"> </span>22.574<span class=\"fca sc0\"> </span>-<span class=\"sc0\"><span class=\"fca sc0\"> </span></span>22.574<span class=\"fca sc0\"> </span>40. Legge 4 agosto 2017, n\u00b0 124 Art. 1 commi 125 e 127 <span class=\"_ _0\"></span>- Pubblicit\u00e0 per contributi pubblici Con <span class=\"_ _10\"></span>riferimento<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>alla <span class=\"_ _a\"></span>Legge <span class=\"_ _10\"></span>n\u00b0 <span class=\"_ _10\"></span>124 <span class=\"_ _a\"></span>del <span class=\"_ _10\"></span>4 <span class=\"_ _10\"></span>agosto<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>2017 <span class=\"_ _a\"></span>e <span class=\"_ _10\"> </span>alle <span class=\"_ _10\"></span>relative <span class=\"_ _a\"></span>interpretazioni <span class=\"_ _a\"></span>si <span class=\"_ _10\"></span>segnala <span class=\"_ _a\"></span>che <span class=\"_ _10\"></span>nel <span class=\"_ _11\"> </span>corso dell\u2019esercizi<span class=\"_ _1\"></span>o 2022 il Grupp<span class=\"_ _1\"></span>o Webuild non ha ric<span class=\"_ _4\"></span>evuto erogazioni di contributi <span class=\"_ _4\"></span>pu<span class=\"_ _0\"></span>bblici.<span class=\"ff19\"> </span>Si fa presente<span class=\"_ _1\"></span>, in particolar<span class=\"_ _1\"></span>e, che i rappo<span class=\"_ _1\"></span>rti intrattenut<span class=\"_ _1\"></span>i dal Gruppo con<span class=\"_ _1\"></span> le pubbliche a<span class=\"_ _1\"></span>mministrazioni o<span class=\"_ _1\"></span> enti assimilabili so<span class=\"_ _1\"></span>no da consid<span class=\"_ _1\"></span>erarsi di natu<span class=\"_ _1\"></span>ra <span class=\"ff1a\">sinallagmatica<span class=\"_ _1\"></span> e quindi non rientrant<span class=\"_ _1\"></span>i nell<span class=\"_ _1\"></span>\u2019ambito dell\u2019appli<span class=\"_ _1\"></span>cazione </span>della norma sop<span class=\"_ _1\"></span>ra citata. 41. <span class=\"_ _0\"></span>Compensi <span class=\"_ _0\"></span>spettanti <span class=\"_ _0\"></span>alla S<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>revisione <span class=\"_ _0\"></span>KPMG <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>rete, <span class=\"_ _0\"></span>ai sensi <span class=\"_ _0\"></span>dell\u2019ar<span class=\"_ _0\"></span>t. 14<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span><span class=\"ff19\">-<span class=\"ff1b\">duodecies</span> </span>del Regolamento Emittenti Si <span class=\"_ _2\"></span>riportano <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span><span class=\"ff1a\">seguito <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>compensi <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>stati <span class=\"_ _2\"></span>corrisposti <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>competenza <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>dell\u2019esercizio <span class=\"_ _0\"></span>2022 <span class=\"_ _2\"></span>alla </span>KPMG <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>base <span class=\"_ _11\"> </span>all\u2019incarico <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>revisione <span class=\"_ _11\"> </span>legale <span class=\"_ _10\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _11\"> </span>conti <span class=\"_ _10\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _11\"> </span>gli <span class=\"_ _11\"> </span>esercizi <span class=\"_ _11\"> </span>2015<span class=\"_ _0\"></span><span class=\"ff19\">-2023 <span class=\"_ _11\"> </span>conferito <span class=\"_ _11\"> </span>con <span class=\"_ _11\"> </span>delibera <span class=\"_ _10\"> </span>di </span>Assemblea Ordi<span class=\"_ _1\"></span>naria del 30<span class=\"_ _1\"></span> aprile 2015.<span class=\"fs4\"> </span>Tipologia di servizi Compensi<span class=\"fca sc0\"> </span>(valori in Euro/000)<span class=\"_ _1\"></span><span class=\"fca sc0\"> </span>Revisione contabile Webuild S.p.A. 2.235 Revisione contabile Imprese Controllate 2.608 Totale Revisione Contabile 4.843 Altri servizi Webuild S.p.A. 1<span class=\"ls1c\">38</span> Altri servizi Imprese Controllate 131<span class=\"ls0\"> </span>Totale Altri servizi 2<span class=\"ls1c\">69</span> Totale Gruppo Webuild 5.112 42. Eventi successivi Per i princi<span class=\"_ _1\"></span>pali eventi <span class=\"_ _1\"></span>successivi al<span class=\"_ _1\"></span>la chiusura d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ll\u2019eserc<span class=\"_ _1\"></span>izio si rimanda<span class=\"_ _4\"></span> al paragrafo \u201cFatt<span class=\"_ _1\"></span>i di rilievo <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>uccessivi al<span class=\"_ _1\"></span>la chiusura <span class=\"ff1a\">dell\u2019es<span class=\"_ _1\"></span>ercizio\u201d dell<span class=\"_ _1\"></span>a Relazione sull<span class=\"_ _1\"></span>a gestione.<span class=\"ff19\"> </span></span>43. Posizioni o transazioni derivanti da operazioni atipiche e/o inusuali<span class=\"_ _0\"></span> Nell\u2019Esercizio <span class=\"_ _4\"></span>2022 il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>Webuild non <span class=\"_ _4\"></span>ha posto <span class=\"_ _4\"></span>in esser<span class=\"_ _1\"></span>e operazi<span class=\"_ _1\"></span>oni ati<span class=\"_ _4\"></span>piche e/o <span class=\"_ _4\"></span>inusuali co<span class=\"_ _1\"></span>s\u00ec com<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> d<span class=\"_ _1\"></span>efinite 75dalla comunicazi<span class=\"_ _1\"></span>one Consob n\u00b0 DE<span class=\"_ _1\"></span>M/6064293. 75 Per <span class=\"_ _1\"></span>operazioni<span class=\"_ _1\"></span> atipi<span class=\"_ _1\"></span>che e/o <span class=\"_ _4\"></span>inusuali <span class=\"_ _1\"></span>si inten<span class=\"_ _1\"></span>dono qu<span class=\"_ _1\"></span>elle oper<span class=\"_ _4\"></span>azioni che <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>significativit\u00e0 <span class=\"_ _4\"></span>e rilevanz<span class=\"_ _1\"></span>a, n<span class=\"_ _1\"></span>atura delle<span class=\"_ _4\"></span> contropa<span class=\"_ _0\"></span>rti, <span class=\"_ _1\"></span>oggetto de<span class=\"_ _4\"></span>lla transazione,<span class=\"_ _4\"></span> modalit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>determinazione <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>prezzo <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>trasferimento <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>tempistica <span class=\"_ _4\"></span>dell\u2019accadiment<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>possono <span class=\"_ _4\"></span>dare<span class=\"ff19\"> <span class=\"_ _1\"></span>luogo <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>dubbi <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>ordine: <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>correttezza <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>completezza<span class=\"_ _1\"></span> </span>dell\u2019informazione i<span class=\"_ _1\"></span>n bilancio, al <span class=\"_ _1\"></span>conflitto d\u2019interes<span class=\"_ _1\"></span>se, alla salvag<span class=\"_ _1\"></span>uardia del pa<span class=\"_ _1\"></span>trimonio aziend<span class=\"_ _1\"></span>ale, alla tutela degl<span class=\"_ _1\"></span>i azioni<span class=\"ff19\">sti di minoranza </span>44. Eventi e operazioni significative non ricorrenti<span class=\"_ _0\"></span> La <span class=\"_ _a\"></span>situazione <span class=\"_ _f\"></span>economica, <span class=\"_ _f\"></span>patrimoniale <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>finanziaria<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Gruppo <span class=\"_ _a\"></span>Webuild<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>stata <span class=\"_ _a\"></span>influenzata <span class=\"_ _f\"></span>da <span class=\"_ _a\"></span>eventi <span class=\"_ _a\"></span>e 76operazioni signifi<span class=\"_ _1\"></span>cative non<span class=\"_ _1\"></span> ricorrenti, cos\u00ec com<span class=\"_ _1\"></span>e definite n<span class=\"_ _1\"></span>ella comunicazione Consob DE<span class=\"_ _1\"></span>M/6064293. per il Consigli<span class=\"_ _1\"></span>o di Amministrazi<span class=\"_ _1\"></span>one 76 Operazioni signifi<span class=\"_ _1\"></span>cative non ri<span class=\"_ _1\"></span>correnti sono oper<span class=\"_ _1\"></span>azioni <span class=\"ff1a\">o fatti che non s<span class=\"_ _4\"></span>i rip<span class=\"_ _0\"></span>etono frequente<span class=\"_ _4\"></span>mente nel consueto svolg<span class=\"_ _1\"></span>imento dell\u2019atti<span class=\"_ _1\"></span>vit\u00e0<span class=\"ff19\"> </span></span>Bilancio consolida<span class=\"_ _4\"></span>to <span class=\"ff19\"> </span>del Gruppo W<span class=\"_ _5\"></span>ebui<span class=\"_ _0\"></span>ld<span class=\"ff19\"> </span>\u2013<span class=\"ff19\"> </span>Rapporti infr<span class=\"_ _3\"></span>agruppoRapporti patrim<span class=\"_ _0\"></span>oniali al 31 dic<span class=\"_ _0\"></span>embre 2022<span class=\"_ _0\"></span> Finanziame<span class=\"_ _0\"></span>nti<span class=\"fca sc0\"> </span>Scoperti<span class=\"fca sc0\"> </span>bancari, altri<span class=\"fca sc0\"> </span>bancari, quot<span class=\"_ _0\"></span>a<span class=\"fca sc0\"> </span>finanziamenti<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>corrente di<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Debiti<span class=\"fca sc0\"> </span>passivit\u00e0 per<span class=\"fca sc0\"> </span>finanziamenti<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>Crediti<span class=\"fca sc0\"> </span>finanziare non<span class=\"fca sc0\"> </span>finanziare<span class=\"fca sc0\"> </span>Altre attivit\u00e0<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>commerciali<span class=\"fca sc0\"> </span>leasing non<span class=\"fca sc0\"> </span>passivit\u00e0 per<span class=\"fca sc0\"> </span>Altre passivit\u00e0<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>commerciali<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Totale Crediti<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>verso fornitori<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>leasing corren<span class=\"_ _0\"></span>ti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>Totale Debiti<span class=\"fca sc0\"> </span>Valore Netto<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>101 Gaggio Consorzio<span class=\"_ _0\"></span> 503.330<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>503.330<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>503.330<span class=\"fca sc0\"> </span>Acciona Construccion <span class=\"_ _0\"></span>S.A. Y Webuild S<span class=\"_ _0\"></span>.p.A. UTE<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>383.112<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>383.112<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>383.112<span class=\"fca sc0\"> </span>Aegek-Impregilo-A<span class=\"_ _0\"></span>slom Joint Venture<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.207<span class=\"fca sc0\"> </span>1.207<span class=\"fca sc0\"> </span>(1.207)<span class=\"fca sc0\"> </span>Aguas del Gran Buenos Aire<span class=\"_ _0\"></span>s S.A. (in liq.)<span class=\"_ _0\"></span> 11.829<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>27.874<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>39.703<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>19.212<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>19.212<span class=\"fca sc0\"> </span>20.491<span class=\"fca sc0\"> </span>AM S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> 115.659<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>115.659<span class=\"fca sc0\"> </span>201.572<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>201.572<span class=\"fca sc0\"> </span>(85.913)<span class=\"fca sc0\"> </span>Ankara Etlik Hastane Isletme <span class=\"_ _0\"></span>Ve Bakim Ano<span class=\"_ _0\"></span>nim Sirketi<span class=\"_ _0\"></span> 3.213.000<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.213.000<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.213.000<span class=\"fca sc0\"> </span>Arge BBT - Baulos H<span class=\"_ _0\"></span>41 - Sillschlucht - <span class=\"_ _0\"></span>Pfons 640.605<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>640.605<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.004.291<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.004.291<span class=\"fca sc0\"> </span>(4.363.686)<span class=\"fca sc0\"> </span>Arge Haupttunnel Eyholz<span class=\"_ _0\"></span> 1.632.141<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.632.141<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.632.141<span class=\"fca sc0\"> </span>Arge Secondo Tubo<span class=\"_ _0\"></span> 1.668.939<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.668.939<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>609.323<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>609.323<span class=\"fca sc0\"> </span>1.059.616<span class=\"fca sc0\"> </span>Asocierea Astaldi - <span class=\"_ _0\"></span>Euroconstruct Tra<span class=\"_ _0\"></span>ding 98<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.662<span class=\"fca sc0\"> </span>2.662<span class=\"fca sc0\"> </span>(2.662)<span class=\"fca sc0\"> </span>Asocierea Astaldi S.p.A<span class=\"_ _0\"></span>-IHI Infrastructure <span class=\"_ _0\"></span>Systems SO, Ltd. (Braila<span class=\"_ _0\"></span>) 785.802<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.561<span class=\"fca sc0\"> </span>31.301<span class=\"fca sc0\"> </span>820.664<span class=\"fca sc0\"> </span>3.981<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.375.054<span class=\"fca sc0\"> </span>1.379.035<span class=\"fca sc0\"> </span>(558.371)<span class=\"fca sc0\"> </span>Asocierea Astaldi S.p.A. <span class=\"_ _0\"></span>-Euroconstruct Tr<span class=\"_ _0\"></span>ading 98 S.r.l. <span class=\"_ _0\"></span>- RCV Global <span class=\"_ _0\"></span>Group S.r.l. (Piata<span class=\"_ _0\"></span> Sudului)<span class=\"_ _0\"></span> 549.059<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>816.379<span class=\"fca sc0\"> </span>52<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>1.365.490<span class=\"fca sc0\"> </span>13.227<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>25.239<span class=\"fca sc0\"> </span>38.466<span class=\"fca sc0\"> </span>1.327.024<span class=\"fca sc0\"> </span>Asocierea Joint Venture <span class=\"_ _0\"></span>Webuild S.p.A. <span class=\"_ _0\"></span>- Max Bogl (Medgidi<span class=\"_ _0\"></span>a-Costanza<span class=\"_ _0\"></span>) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>16.894<span class=\"fca sc0\"> </span>3.564<span class=\"fca sc0\"> </span>20.458<span class=\"fca sc0\"> </span>24.347<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>24.347<span class=\"fca sc0\"> </span>(3.889)<span class=\"fca sc0\"> </span>Asocierea Lot 3 FCC-We<span class=\"_ _0\"></span>build - Conve<span class=\"_ _0\"></span>nsa     3.767.749<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.767.749<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.767.749<span class=\"fca sc0\"> </span>Asocierea Webuild S.p.A.<span class=\"_ _0\"></span> <span class=\"ff1a\">\u2013</span> Max Boegl R<span class=\"_ _0\"></span>omania S.r.l. <span class=\"_ _0\"></span><span class=\"ff1a\">\u2013</span> Astalrom Sa <span class=\"ff1a\">\u2013</span> C<span class=\"_ _0\"></span>onsitrans S.r.l. (<span class=\"_ _0\"></span>Ogra-Campia Turzii<span class=\"_ _0\"></span>)<span class=\"fca sc0\"> </span>3.713.574<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.344.207<span class=\"fca sc0\"> </span>969.670<span class=\"fca sc0\"> </span>6.027.451<span class=\"fca sc0\"> </span>45.413<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.165<span class=\"fca sc0\"> </span>46.578<span class=\"fca sc0\"> </span>5.980.873<span class=\"fca sc0\"> </span>Asocierea Webuild-F<span class=\"_ _0\"></span>CC-Salcef, lot 2\u00b0a<span class=\"_ _0\"></span> 3.115.566<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>699.804<span class=\"fca sc0\"> </span>7.182<span class=\"fca sc0\"> </span>3.822.552<span class=\"fca sc0\"> </span>163.635<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.045<span class=\"fca sc0\"> </span>931.670<span class=\"fca sc0\"> </span>1.096.350<span class=\"fca sc0\"> </span>2.726.202<span class=\"fca sc0\"> </span>Asocierea Webuild-F<span class=\"_ _0\"></span>CC-Salcef, lot 2\u00b0b<span class=\"_ _0\"></span> 2.990.640<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>156.194<span class=\"fca sc0\"> </span>2.016.025<span class=\"fca sc0\"> </span>5.162.859<span class=\"fca sc0\"> </span>130.642<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>174.380<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>305.022<span class=\"fca sc0\"> </span>4.857.837<span class=\"fca sc0\"> </span>Asocierea Webuild-F<span class=\"_ _0\"></span>CC-UTI-ACTIV <span class=\"_ _0\"></span>(Metro 5)  1.404.174<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.141.799<span class=\"fca sc0\"> </span>1.224.246<span class=\"fca sc0\"> </span>3.770.219<span class=\"fca sc0\"> </span>52.424<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>218.745<span class=\"fca sc0\"> </span>271.169<span class=\"fca sc0\"> </span>3.499.050<span class=\"fca sc0\"> </span>Asse Sangro Consorzi<span class=\"_ _0\"></span>o (in liq.) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>22.134<span class=\"fca sc0\"> </span>22.134<span class=\"fca sc0\"> </span>(22.134)<span class=\"fca sc0\"> </span>Associazione Astaldi-<span class=\"_ _0\"></span>SOMET-TIAB-UTI<span class=\"_ _0\"></span> GRUP -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>569<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>569<span class=\"fca sc0\"> </span>(569)<span class=\"fca sc0\"> </span>Astadim S.C. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.136<span class=\"fca sc0\"> </span>3.136<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.136<span class=\"fca sc0\"> </span>Astaldi S.p.A. <span class=\"ff1a\">\u2013</span> Astalr<span class=\"_ _0\"></span>om S.A. Joint Venture <span class=\"_ _0\"></span>(Mihai Bravu)<span class=\"_ _0\"></span> 62.917<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>543.337<span class=\"fca sc0\"> </span>606.254<span class=\"fca sc0\"> </span>6.630<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>652.546<span class=\"fca sc0\"> </span>427<span class=\"fca sc0\"> </span>659.603<span class=\"fca sc0\"> </span>(53.349)<span class=\"fca sc0\"> </span>Astaldi-Gulermak Joint <span class=\"_ _0\"></span>Venture 73.810<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.034.249<span class=\"fca sc0\"> </span>1.108.059<span class=\"fca sc0\"> </span>4.431<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.431<span class=\"fca sc0\"> </span>1.103.628<span class=\"fca sc0\"> </span>Astaldi-SC Euroconstruc<span class=\"_ _0\"></span>t Tranding 98-<span class=\"_ _0\"></span>SC Astalrom Asocierea <span class=\"_ _0\"></span>(Orastie - <span class=\"_ _0\"></span>Sibiu) 18.657<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.375<span class=\"fca sc0\"> </span>24.032<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>287.058<span class=\"fca sc0\"> </span>7.352<span class=\"fca sc0\"> </span>294.410<span class=\"fca sc0\"> </span>(270.378)<span class=\"fca sc0\"> </span>Astaldi-Tukerler Ortak <span class=\"_ _0\"></span>Girisimi Joint Venture<span class=\"_ _0\"></span> 73.049<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.073<span class=\"fca sc0\"> </span>76.122<span class=\"fca sc0\"> </span>45.379<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>45.379<span class=\"fca sc0\"> </span>30.743<span class=\"fca sc0\"> </span>Astaldi-UTI-Romairport<span class=\"_ _0\"></span> Joint Venture (Clui <span class=\"_ _0\"></span>Napoca)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.275<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.275<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.275<span class=\"fca sc0\"> </span>Aster Astaldi-TIM-Ter<span class=\"_ _0\"></span>momeccanic<span class=\"_ _0\"></span>a Ecologica -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>283.747<span class=\"fca sc0\"> </span>283.747<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>88.221<span class=\"fca sc0\"> </span>88.221<span class=\"fca sc0\"> </span>195.526<span class=\"fca sc0\"> </span>Aster Dantiscum<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>160.879<span class=\"fca sc0\"> </span>160.879<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>160.879<span class=\"fca sc0\"> </span>Aster Resovia TM e Termome<span class=\"_ _0\"></span>ccanca Ecolog<span class=\"_ _0\"></span>ica Astaldi S.C.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>149.722<span class=\"fca sc0\"> </span>1.669.640<span class=\"fca sc0\"> </span>1.819.362<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.778<span class=\"fca sc0\"> </span>1.778<span class=\"fca sc0\"> </span>1.817.584<span class=\"fca sc0\"> </span>Autopistas del Sol S.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>10<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>10<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(10)<span class=\"fca sc0\"> </span>Avola S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> 78.291<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>84.192<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>162.483<span class=\"fca sc0\"> </span>162.482<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>162.482<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>Avrasya Metro Grubu <span class=\"_ _0\"></span>- AMG Joint Ve<span class=\"_ _0\"></span>nture 52.438<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>55.486<span class=\"fca sc0\"> </span>107.924<span class=\"fca sc0\"> </span>616<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>616<span class=\"fca sc0\"> </span>107.308<span class=\"fca sc0\"> </span>Avrasya Metro Grubu S<span class=\"_ _0\"></span>.r.l . (in Liq.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>106.821<span class=\"fca sc0\"> </span>106.821<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>106.820<span class=\"fca sc0\"> </span>Brennero Tunnel Constructi<span class=\"_ _0\"></span>on S.C. a r.l.<span class=\"_ _0\"></span> 3.689.542<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.689.542<span class=\"fca sc0\"> </span>36.726.836<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>164<span class=\"fca sc0\"> </span>36.727.000<span class=\"fca sc0\"> </span>(33.037.458)<span class=\"fca sc0\"> </span>BSS Joint Venture -<span class=\"_ _0\"></span> Air Academy project<span class=\"_ _0\"></span> 276.478<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>276.478<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>276.478<span class=\"fca sc0\"> </span>BSS-KSAB Joint Venture<span class=\"_ _0\"></span> 126.255<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>126.255<span class=\"fca sc0\"> </span>18.674<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>18.674<span class=\"fca sc0\"> </span>107.581<span class=\"fca sc0\"> </span>C.F.M. S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> 73.273<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>73.273<span class=\"fca sc0\"> </span>54.645<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>54.645<span class=\"fca sc0\"> </span>18.628<span class=\"fca sc0\"> </span>C.I.T.I.E.  Consorzio In<span class=\"_ _0\"></span>st. Tec. Idr. Elettr. Soc<span class=\"_ _0\"></span>. Cooperativa (in liq.) <span class=\"_ _0\"></span> 63.790<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>63.790<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>63.790<span class=\"fca sc0\"> </span>C.P.R.2 -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>53.203<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>53.203<span class=\"fca sc0\"> </span>309.945<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>309.945<span class=\"fca sc0\"> </span>(256.742)<span class=\"fca sc0\"> </span>C.P.R.3 -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(1.848)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(1.848)<span class=\"fca sc0\"> </span>1.848<span class=\"fca sc0\"> </span>Rapporti patrim<span class=\"_ _0\"></span>oniali al 31 dic<span class=\"_ _0\"></span>embre 2022<span class=\"_ _0\"></span> Finanziame<span class=\"_ _0\"></span>nti<span class=\"fca sc0\"> </span>Scoperti<span class=\"fca sc0\"> </span>bancari, altri<span class=\"fca sc0\"> </span>bancari, quot<span class=\"_ _0\"></span>a<span class=\"fca sc0\"> </span>finanziamenti<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>corrente di<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Debiti<span class=\"fca sc0\"> </span>passivit\u00e0 per<span class=\"fca sc0\"> </span>finanziamenti<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>Crediti<span class=\"fca sc0\"> </span>finanziare non<span class=\"fca sc0\"> </span>finanziare<span class=\"fca sc0\"> </span>Altre attivit\u00e0<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>commerciali<span class=\"fca sc0\"> </span>leasing non<span class=\"fca sc0\"> </span>passivit\u00e0 per<span class=\"fca sc0\"> </span>Altre passivit\u00e0<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>commerciali<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Totale Crediti<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>verso fornitori<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>leasing corren<span class=\"_ _0\"></span>ti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>Totale Debiti<span class=\"fca sc0\"> </span>Valore Netto<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Centoquattro S.C. a r.l.<span class=\"_ _0\"></span> 828.833<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>828.833<span class=\"fca sc0\"> </span>2.764.349<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.764.349<span class=\"fca sc0\"> </span>(1.935.516)<span class=\"fca sc0\"> </span>Centotre S.C. a r.l.<span class=\"_ _0\"></span> 85.119<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>85.119<span class=\"fca sc0\"> </span>2.263.396<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.263.396<span class=\"fca sc0\"> </span>(2.178.277)<span class=\"fca sc0\"> </span>Churchill Construction Co<span class=\"_ _0\"></span>nsortium<span class=\"_ _0\"></span> 14.894<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>14.894<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>14.894<span class=\"fca sc0\"> </span>Churchill Hospital Joint Ve<span class=\"_ _0\"></span>nture 98.768<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>98.768<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.694.688<span class=\"fca sc0\"> </span>2.694.688<span class=\"fca sc0\"> </span>(2.595.920)<span class=\"fca sc0\"> </span>Civil Works Joint Venture<span class=\"_ _0\"></span> 337.209<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>10.470<span class=\"fca sc0\"> </span>347.679<span class=\"fca sc0\"> </span>67.029<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(250.693)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(183.664)<span class=\"fca sc0\"> </span>531.343<span class=\"fca sc0\"> </span>CMS Consorzio 853.851<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>853.851<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>853.851<span class=\"fca sc0\"> </span>CO.SAT S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> 68.489<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>68.489<span class=\"fca sc0\"> </span>433.142<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>433.142<span class=\"fca sc0\"> </span>(364.653)<span class=\"fca sc0\"> </span>Col De Roches -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.167.868<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.167.868<span class=\"fca sc0\"> </span>299.476<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>299.476<span class=\"fca sc0\"> </span>868.392<span class=\"fca sc0\"> </span>Colli Albani S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) 333.345<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>10.000<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>343.345<span class=\"fca sc0\"> </span>343.345<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>343.345<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Connect 6iX Contractor<span class=\"_ _0\"></span> Joint Venture<span class=\"_ _0\"></span> 848.392<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>848.392<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>848.392<span class=\"fca sc0\"> </span>Connect 6iX General Partne<span class=\"_ _0\"></span>rship<span class=\"_ _0\"></span> 47.606<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>47.606<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>47.606<span class=\"fca sc0\"> </span>Consorcio Ana Cua<span class=\"_ _0\"></span> 164.554<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>973.041<span class=\"fca sc0\"> </span>738.328<span class=\"fca sc0\"> </span>1.875.923<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.875.923<span class=\"fca sc0\"> </span>Consorcio Contuy Medio<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>457.849<span class=\"fca sc0\"> </span>122<span class=\"fca sc0\"> </span>457.971<span class=\"fca sc0\"> </span>48.059<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>61.116<span class=\"fca sc0\"> </span>109.175<span class=\"fca sc0\"> </span>348.796<span class=\"fca sc0\"> </span>Consorcio Contuy Medio<span class=\"_ _0\"></span> Grupo A C.I. S.p.A.<span class=\"_ _0\"></span> Ghella Sogene C.A.<span class=\"_ _0\"></span>, Otaola C.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.584<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.584<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.584<span class=\"fca sc0\"> </span>Consorcio Europeo Ho<span class=\"_ _0\"></span>spital de Chinandega<span class=\"_ _0\"></span> 670.052<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.127.571<span class=\"fca sc0\"> </span>1.797.623<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>111.458<span class=\"fca sc0\"> </span>111.458<span class=\"fca sc0\"> </span>1.686.165<span class=\"fca sc0\"> </span>Consorcio Federici/Im<span class=\"_ _0\"></span>presit/Ice Cochabam<span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>100.805<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>100.805<span class=\"fca sc0\"> </span>(100.805)<span class=\"fca sc0\"> </span>Consorcio Grupo Cont<span class=\"_ _0\"></span>uy-Proyectos y O<span class=\"_ _0\"></span>bras de F<span class=\"_ _0\"></span>errocarriles 240.620<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>47.436<span class=\"fca sc0\"> </span>288.056<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>28.572<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>28.572<span class=\"fca sc0\"> </span>259.484<span class=\"fca sc0\"> </span>Consorcio OIV-TO<span class=\"_ _0\"></span>COMA -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>797.923<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>797.923<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7.319.138<span class=\"fca sc0\"> </span>7.319.138<span class=\"fca sc0\"> </span>(6.521.215)<span class=\"fca sc0\"> </span>Consorcio Rio Mant<span class=\"_ _0\"></span>aro  736.056<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.495.734<span class=\"fca sc0\"> </span>40.387<span class=\"fca sc0\"> </span>3.272.177<span class=\"fca sc0\"> </span>317<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>317<span class=\"fca sc0\"> </span>3.271.860<span class=\"fca sc0\"> </span>Consorcio Rio Urubam<span class=\"_ _0\"></span>ba -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>35.520<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>35.520<span class=\"fca sc0\"> </span>(35.520)<span class=\"fca sc0\"> </span>Consorcio V.I.T. - T<span class=\"_ _0\"></span>ocoma -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.589.563<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.589.563<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.589.563<span class=\"fca sc0\"> </span>Consorcio V.I.T. Caroni <span class=\"_ _0\"></span>- Tocoma<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.297.996<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.297.996<span class=\"fca sc0\"> </span>(1.297.996)<span class=\"fca sc0\"> </span>Consortium CSC S.A<span class=\"_ _0\"></span>.-Zuttion Constructio<span class=\"_ _0\"></span>n S.A. 204.761<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>204.761<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>204.761<span class=\"fca sc0\"> </span>Consortium Front Sud T<span class=\"_ _0\"></span>ETO3<span class=\"_ _0\"></span> 84.349<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>84.349<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>84.349<span class=\"fca sc0\"> </span>Consortium Ouest T<span class=\"_ _0\"></span>ETO4 46.764<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>46.764<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>46.764<span class=\"fca sc0\"> </span>Consorzio ACE Chiass<span class=\"_ _0\"></span>o 2 31.614<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>31.614<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>31.614<span class=\"fca sc0\"> </span>Consorzio ACE Chiass<span class=\"_ _0\"></span>o 711.764<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>711.764<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>711.764<span class=\"fca sc0\"> </span>Consorzio Astaldi-F<span class=\"_ _0\"></span>ederici-Todini (i<span class=\"_ _0\"></span>n liq.) 155.473<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>300.000<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>455.473<span class=\"fca sc0\"> </span>36.614<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>36.614<span class=\"fca sc0\"> </span>418.859<span class=\"fca sc0\"> </span>Consorzio Astaldi-F<span class=\"_ _0\"></span>ederici-Todini K<span class=\"_ _0\"></span>ramis 5.218.402<span class=\"fca sc0\"> </span>2.584.250<span class=\"fca sc0\"> </span>302.937<span class=\"fca sc0\"> </span>4.331.921<span class=\"fca sc0\"> </span>12.437.510<span class=\"fca sc0\"> </span>1.715.987<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.715.987<span class=\"fca sc0\"> </span>10.721.523<span class=\"fca sc0\"> </span>Consorzio Centro Un<span class=\"_ _0\"></span>o (in liq.) 52.108<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>52.108<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>52.108<span class=\"fca sc0\"> </span>Consorzio Consarno<span class=\"_ _0\"></span> 57.296<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>52.566<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>109.862<span class=\"fca sc0\"> </span>14.722<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>14.722<span class=\"fca sc0\"> </span>95.140<span class=\"fca sc0\"> </span>Consorzio Constructor <span class=\"_ _0\"></span>M2 Lima (12.859)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(12.859)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(12.859)<span class=\"fca sc0\"> </span>Consorzio Costruttori T<span class=\"_ _0\"></span>EEM -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>156<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>156<span class=\"fca sc0\"> </span>(156)<span class=\"fca sc0\"> </span>Consorzio del Sinni<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>29.999<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>29.999<span class=\"fca sc0\"> </span>(29.999)<span class=\"fca sc0\"> </span>Consorzio di Penta Ugo <span class=\"_ _0\"></span>Vitolo (in liq.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>699<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>699<span class=\"fca sc0\"> </span>(699)<span class=\"fca sc0\"> </span>Consorzio EPC  655.842<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>655.842<span class=\"fca sc0\"> </span>137.511<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>137.511<span class=\"fca sc0\"> </span>518.331<span class=\"fca sc0\"> </span>Consorzio Ferrofir (in liq<span class=\"_ _0\"></span>.) 190.963<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>190.963<span class=\"fca sc0\"> </span>30.852<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>30.852<span class=\"fca sc0\"> </span>160.111<span class=\"fca sc0\"> </span>Consorzio Fonomen<span class=\"_ _0\"></span> 471.733<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>471.733<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>471.733<span class=\"fca sc0\"> </span>Consorzio Gdansk<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>429.260<span class=\"fca sc0\"> </span>429.260<span class=\"fca sc0\"> </span>4.650<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>130.170<span class=\"fca sc0\"> </span>134.820<span class=\"fca sc0\"> </span>294.440<span class=\"fca sc0\"> </span>Consorzio GI.IT. (in liq.)<span class=\"_ _0\"></span> 124.683<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>124.683<span class=\"fca sc0\"> </span>89.365<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>89.365<span class=\"fca sc0\"> </span>35.318<span class=\"fca sc0\"> </span>Rapporti patrim<span class=\"_ _0\"></span>oniali al 31 dic<span class=\"_ _0\"></span>embre 2022<span class=\"_ _0\"></span> Finanziame<span class=\"_ _0\"></span>nti<span class=\"fca sc0\"> </span>Scoperti<span class=\"fca sc0\"> </span>bancari, altri<span class=\"fca sc0\"> </span>bancari, quot<span class=\"_ _0\"></span>a<span class=\"fca sc0\"> </span>finanziamenti<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>corrente di<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Debiti<span class=\"fca sc0\"> </span>passivit\u00e0 per<span class=\"fca sc0\"> </span>finanziamenti<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>Crediti<span class=\"fca sc0\"> </span>finanziare non<span class=\"fca sc0\"> </span>finanziare<span class=\"fca sc0\"> </span>Altre attivit\u00e0<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>commerciali<span class=\"fca sc0\"> </span>leasing non<span class=\"fca sc0\"> </span>passivit\u00e0 per<span class=\"fca sc0\"> </span>Altre passivit\u00e0<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>commerciali<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Totale Crediti<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>verso fornitori<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>leasing corren<span class=\"_ _0\"></span>ti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>Totale Debiti<span class=\"fca sc0\"> </span>Valore Netto<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Consorzio Groupemen<span class=\"_ _0\"></span>t Lesi-Dipent<span class=\"_ _0\"></span>a  -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>15<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>15<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(15)<span class=\"fca sc0\"> </span>Consorzio Iricav Uno (in<span class=\"_ _0\"></span> liq.) 9.239<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>9.239<span class=\"fca sc0\"> </span>179.212<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>179.212<span class=\"fca sc0\"> </span>(169.973)<span class=\"fca sc0\"> </span>Consorzio Ital.Co.Cer.  <span class=\"_ _0\"></span>(in Liq.) 37.612<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>37.612<span class=\"fca sc0\"> </span>72.464<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>72.464<span class=\"fca sc0\"> </span>(34.852)<span class=\"fca sc0\"> </span>Consorzio Kallidromo<span class=\"_ _0\"></span> 38.232<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>38.232<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>38.232<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>38.232<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Lublino  (Astaldi <span class=\"_ _0\"></span>- PBDIM)<span class=\"_ _0\"></span> 16.265<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>257.676<span class=\"fca sc0\"> </span>273.941<span class=\"fca sc0\"> </span>33<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>330.022<span class=\"fca sc0\"> </span>330.055<span class=\"fca sc0\"> </span>(56.114)<span class=\"fca sc0\"> </span>Consorzio Masnan<span class=\"_ _0\"></span> 1.333.899<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.333.899<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.333.899<span class=\"fca sc0\"> </span>Consorzio MEGE 1.146.620<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.146.620<span class=\"fca sc0\"> </span>609.323<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>609.323<span class=\"fca sc0\"> </span>537.297<span class=\"fca sc0\"> </span>Consorzio MM4<span class=\"_ _0\"></span> 10.302.018<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>10.302.018<span class=\"fca sc0\"> </span>2.544.307<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.544.307<span class=\"fca sc0\"> </span>7.757.711<span class=\"fca sc0\"> </span>Consorzio Novocen (in liq.<span class=\"_ _0\"></span>) 166.743<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>22.419<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>189.162<span class=\"fca sc0\"> </span>189.162<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>189.162<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Obrainsa -<span class=\"_ _0\"></span> Astaldi 32.924<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.582.540<span class=\"fca sc0\"> </span>5.067.114<span class=\"fca sc0\"> </span>8.682.578<span class=\"fca sc0\"> </span>94.419<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>94.419<span class=\"fca sc0\"> </span>8.588.159<span class=\"fca sc0\"> </span>Consorzio Portale Vezi<span class=\"_ _0\"></span>a (CPV Lotto 854)<span class=\"_ _0\"></span> 17.636<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>17.636<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>17.636<span class=\"fca sc0\"> </span>Consorzio Probin<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.114.974<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.114.974<span class=\"fca sc0\"> </span>(2.114.974)<span class=\"fca sc0\"> </span>Consorzio Sarda Co<span class=\"_ _0\"></span>struzioni Generali -<span class=\"_ _0\"></span> SACOGEN<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7.549<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7.549<span class=\"fca sc0\"> </span>42.524<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>42.524<span class=\"fca sc0\"> </span>(34.975)<span class=\"fca sc0\"> </span>Consorzio Sotpass Bes<span class=\"_ _0\"></span>s 1.016.056<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.016.056<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.016.056<span class=\"fca sc0\"> </span>Consorzio Torretta<span class=\"_ _0\"></span> 616.228<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>616.228<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>616.228<span class=\"fca sc0\"> </span>Consorzio Tratta Determi<span class=\"_ _0\"></span>nante Citt\u00e0 Vitale <span class=\"_ _0\"></span>- TRA<span class=\"_ _0\"></span>.DE.CIV 1.161.437<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.161.437<span class=\"fca sc0\"> </span>598.493<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>598.493<span class=\"fca sc0\"> </span>562.944<span class=\"fca sc0\"> </span>Consorzio Trevi - S.<span class=\"_ _0\"></span>G.F. INC per Napoli<span class=\"_ _0\"></span> 298.461<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>298.461<span class=\"fca sc0\"> </span>5.880<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.880<span class=\"fca sc0\"> </span>292.581<span class=\"fca sc0\"> </span>Consorzio Venezia Nuova<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.268<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.268<span class=\"fca sc0\"> </span>(6.268)<span class=\"fca sc0\"> </span>Consorzio Vertiaz 3.459.433<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.459.433<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.741.952<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.741.952<span class=\"fca sc0\"> </span>717.481<span class=\"fca sc0\"> </span>Consorzio Zeb<span class=\"_ _0\"></span> 533.547<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>533.547<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>533.547<span class=\"fca sc0\"> </span>CS Consorzio 949.731<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>949.731<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>949.731<span class=\"fca sc0\"> </span>Depurazione Palermo S.<span class=\"_ _0\"></span>C. a r.l. (in liq.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.615<span class=\"fca sc0\"> </span>3.615<span class=\"fca sc0\"> </span>(3.615)<span class=\"fca sc0\"> </span>Diga di Blufi S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) 6.831.587<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.831.587<span class=\"fca sc0\"> </span>5.484.488<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.484.488<span class=\"fca sc0\"> </span>1.347.099<span class=\"fca sc0\"> </span>Dolomiti Webuild Impleni<span class=\"_ _0\"></span>a 23.397.526<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.313<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>23.403.839<span class=\"fca sc0\"> </span>12.169.008<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>447.945<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>12.616.953<span class=\"fca sc0\"> </span>10.786.886<span class=\"fca sc0\"> </span>E.R. Impregilo/Dumez y A<span class=\"_ _0\"></span>sociados para Yaci<span class=\"_ _0\"></span>ret\u00ea <span class=\"_ _0\"></span>- ERIDAY 18.827.503<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.933.171<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>20.760.674<span class=\"fca sc0\"> </span>47.619<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>14.179.502<span class=\"fca sc0\"> </span>14.227.121<span class=\"fca sc0\"> </span>6.533.553<span class=\"fca sc0\"> </span>Ecosarno S.C. a r.l. (in Liq.<span class=\"_ _0\"></span>) 44.471<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>44.471<span class=\"fca sc0\"> </span>41.588<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>41.588<span class=\"fca sc0\"> </span>2.883<span class=\"fca sc0\"> </span>Emittenti Titoli S.p.A. (in liq<span class=\"_ _0\"></span>.) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>247.575<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>247.575<span class=\"fca sc0\"> </span>(247.575)<span class=\"fca sc0\"> </span>Enecor S.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7.957<span class=\"fca sc0\"> </span>7.957<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7.957<span class=\"fca sc0\"> </span>Etlik Hastane P.A. S.r.l.<span class=\"_ _0\"></span> 40.495<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>40.495<span class=\"fca sc0\"> </span>1.425.859<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.425.859<span class=\"fca sc0\"> </span>(1.385.364)<span class=\"fca sc0\"> </span>Eurolink S.C.p.A. 10.301.924<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>10.301.924<span class=\"fca sc0\"> </span>15.597.774<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>15.597.774<span class=\"fca sc0\"> </span>(5.295.850)<span class=\"fca sc0\"> </span>FCC - Webuild Constanza<span class=\"_ _0\"></span> Bypass 527.333<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>173.413<span class=\"fca sc0\"> </span>10.158<span class=\"fca sc0\"> </span>710.904<span class=\"fca sc0\"> </span>73.902<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>73.902<span class=\"fca sc0\"> </span>637.002<span class=\"fca sc0\"> </span>FCC Construccion S.A. <span class=\"_ _0\"></span><span class=\"ff1a\">\u2013</span> Webuild S.p.A., J<span class=\"_ _0\"></span>oint Venture (Ar<span class=\"_ _0\"></span>ad - Timiso<span class=\"_ _0\"></span>ara) 489.162<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>174.505<span class=\"fca sc0\"> </span>5.319<span class=\"fca sc0\"> </span>668.986<span class=\"fca sc0\"> </span>39.150<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>39.150<span class=\"fca sc0\"> </span>629.836<span class=\"fca sc0\"> </span>Fisia Abeima LLC<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7.052.512<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7.052.512<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7.052.512<span class=\"fca sc0\"> </span>Fisia Abeima Salalah Joint Vent<span class=\"_ _0\"></span>ure<span class=\"_ _0\"></span> 214.648<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>214.648<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>214.648<span class=\"fca sc0\"> </span>Fisia GS Inima (Al Ghubr<span class=\"_ _0\"></span>a) LLC -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>110.960<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>110.960<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>110.960<span class=\"fca sc0\"> </span>Fisia Italimpianti fil. Argentin<span class=\"_ _0\"></span>a-Acci<span class=\"_ _0\"></span>ona Agua fil. Argentin<span class=\"_ _0\"></span>a UTE 53.655<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>53.655<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>53.655<span class=\"fca sc0\"> </span>Fosso Canna S.C. a r.l. (in li<span class=\"_ _0\"></span>q.) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>77.755<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>77.755<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>77.755<span class=\"fca sc0\"> </span>Gaziantep Hastanesi Islet<span class=\"_ _0\"></span>me Ve Bakim Hizme<span class=\"_ _0\"></span>tleri (299.993)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>299.993<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Gebze-<span class=\"ff1a\">\u0130zmir Otoyolu \u0130<span class=\"_ _0\"></span>n\u015faati (NOMAYG) Adi <span class=\"_ _0\"></span>Ortakligi<span class=\"_ _0\"></span></span> 513<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>168<span class=\"fca sc0\"> </span>681<span class=\"fca sc0\"> </span>2.553<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>15.126<span class=\"fca sc0\"> </span>17.679<span class=\"fca sc0\"> </span>(16.998)<span class=\"fca sc0\"> </span>Generalny Wykonawca Salini <span class=\"_ _0\"></span>Polska - <span class=\"_ _0\"></span>Impregilo - K<span class=\"_ _0\"></span>obylarnia S.A.<span class=\"_ _0\"></span> 3.467<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.467<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.467<span class=\"fca sc0\"> </span>Rapporti patrim<span class=\"_ _0\"></span>oniali al 31 dic<span class=\"_ _0\"></span>embre 2022<span class=\"_ _0\"></span> Finanziame<span class=\"_ _0\"></span>nti<span class=\"fca sc0\"> </span>Scoperti<span class=\"fca sc0\"> </span>bancari, altri<span class=\"fca sc0\"> </span>bancari, quot<span class=\"_ _0\"></span>a<span class=\"fca sc0\"> </span>finanziamenti<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>corrente di<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Debiti<span class=\"fca sc0\"> </span>passivit\u00e0 per<span class=\"fca sc0\"> </span>finanziamenti<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>Crediti<span class=\"fca sc0\"> </span>finanziare non<span class=\"fca sc0\"> </span>finanziare<span class=\"fca sc0\"> </span>Altre attivit\u00e0<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>commerciali<span class=\"fca sc0\"> </span>leasing non<span class=\"fca sc0\"> </span>passivit\u00e0 per<span class=\"fca sc0\"> </span>Altre passivit\u00e0<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>commerciali<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Totale Crediti<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>verso fornitori<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>leasing corren<span class=\"_ _0\"></span>ti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>Totale Debiti<span class=\"fca sc0\"> </span>Valore Netto<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Ghazi-Barotha Contract<span class=\"_ _0\"></span>ors Joint Vent<span class=\"_ _0\"></span>ure 4.748<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.748<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.748<span class=\"fca sc0\"> </span>Groupement Astaldi-<span class=\"_ _0\"></span>Somatra Get (G<span class=\"_ _0\"></span>.A.S.) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>22.945<span class=\"fca sc0\"> </span>22.945<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>22.945<span class=\"fca sc0\"> </span>Grupo Empresas Itali<span class=\"_ _0\"></span>anas - GEI<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>160.229<span class=\"fca sc0\"> </span>585.393<span class=\"fca sc0\"> </span>745.622<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>16.565<span class=\"fca sc0\"> </span>16.565<span class=\"fca sc0\"> </span>729.057<span class=\"fca sc0\"> </span>Grupo Unidos Por <span class=\"_ _0\"></span>El Canal S.A. 40.468.919<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>40.468.919<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>40.468.919<span class=\"fca sc0\"> </span>I 405 Partners Joint Ven<span class=\"_ _0\"></span>ture -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>124.463<span class=\"fca sc0\"> </span>124.463<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>124.463<span class=\"fca sc0\"> </span>Impregilo Arabia Ltd.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>554.711<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>554.711<span class=\"fca sc0\"> </span>(554.711)<span class=\"fca sc0\"> </span>Infraflegrea S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) 608.129<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>608.129<span class=\"fca sc0\"> </span>562.876<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>562.876<span class=\"fca sc0\"> </span>45.253<span class=\"fca sc0\"> </span>IRINA S.r.l. (in liq.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.161<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.161<span class=\"fca sc0\"> </span>(4.161)<span class=\"fca sc0\"> </span>Joint Venture Aktor S.A<span class=\"_ _0\"></span>. - Impregilo <span class=\"_ _0\"></span>S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>332<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>332<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>332<span class=\"fca sc0\"> </span>Joint Venture Aktor<span class=\"_ _0\"></span>-Webuild-Ansaldo-ST<span class=\"_ _0\"></span>S-Hitachi Rail U<span class=\"_ _0\"></span>taly  (ex AIASA Joint <span class=\"_ _0\"></span>Venture<span class=\"_ _0\"></span>) 42.367<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>42.367<span class=\"fca sc0\"> </span>843<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>843<span class=\"fca sc0\"> </span>41.524<span class=\"fca sc0\"> </span>Joint Venture Impregilo<span class=\"_ _0\"></span> S.p.A. - Emped<span class=\"_ _0\"></span>os S.A. - Aktor A.T.<span class=\"_ _0\"></span>E. (in liq.) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>54.459<span class=\"fca sc0\"> </span>870.199<span class=\"fca sc0\"> </span>924.658<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>924.658<span class=\"fca sc0\"> </span>Kallidromo Joint Venture <span class=\"_ _0\"></span> 445.109<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>86.360<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>531.469<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>531.469<span class=\"fca sc0\"> </span>La <span class=\"ls0\">Maddalena<span class=\"_ _0\"></span> </span>6.422.656<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>67.837<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.490.493<span class=\"fca sc0\"> </span>1.016.585<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.016.585<span class=\"fca sc0\"> </span>5.473.908<span class=\"fca sc0\"> </span>Lambro S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> 6.611<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>134<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.745<span class=\"fca sc0\"> </span>719<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>719<span class=\"fca sc0\"> </span>6.026<span class=\"fca sc0\"> </span>Line 3 Metro Stations<span class=\"_ _0\"></span> 90.986<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>357.900<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>448.886<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>279.670<span class=\"fca sc0\"> </span>279.670<span class=\"fca sc0\"> </span>169.216<span class=\"fca sc0\"> </span>Lodz Consorzio<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>225.593<span class=\"fca sc0\"> </span>45.677<span class=\"fca sc0\"> </span>271.270<span class=\"fca sc0\"> </span>200<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>200<span class=\"fca sc0\"> </span>271.070<span class=\"fca sc0\"> </span>M.N. Metropolitana di Nap<span class=\"_ _0\"></span>oli S.p.A.<span class=\"_ _0\"></span> 8.579.612<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>8.579.612<span class=\"fca sc0\"> </span>764.708<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>764.708<span class=\"fca sc0\"> </span>7.814.904<span class=\"fca sc0\"> </span>M.O.MES. S.C. a r.l.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>575.087<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>575.087<span class=\"fca sc0\"> </span>(575.087)<span class=\"fca sc0\"> </span>Messina Catania tratto N<span class=\"_ _0\"></span>ord -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.832<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.832<span class=\"fca sc0\"> </span>(2.832)<span class=\"fca sc0\"> </span>Metro 5 S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>223.582<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>223.582<span class=\"fca sc0\"> </span>3.316<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.316<span class=\"fca sc0\"> </span>220.266<span class=\"fca sc0\"> </span>Metro C  S.C.p.A. 52.395.751<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>52.395.751<span class=\"fca sc0\"> </span>6.439.778<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.439.778<span class=\"fca sc0\"> </span>45.955.973<span class=\"fca sc0\"> </span>Metrogenova S.C. a r.l<span class=\"_ _0\"></span>. (in liq.) 92.143<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>92.143<span class=\"fca sc0\"> </span>128.923<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>128.923<span class=\"fca sc0\"> </span>(36.780)<span class=\"fca sc0\"> </span>MN 6 S.C. a r.l. 2.773.925<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.773.925<span class=\"fca sc0\"> </span>781.411<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>781.411<span class=\"fca sc0\"> </span>1.992.514<span class=\"fca sc0\"> </span>Mobilink Hurontario Gene<span class=\"_ _0\"></span>ral Partnership<span class=\"_ _0\"></span> 49.463.782<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>91.025<span class=\"fca sc0\"> </span>49.554.807<span class=\"fca sc0\"> </span>8.859<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>8.859<span class=\"fca sc0\"> </span>49.545.948<span class=\"fca sc0\"> </span>Mobilinx Hurontario C<span class=\"_ _0\"></span>ontractor 311.849<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>311.849<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>311.849<span class=\"fca sc0\"> </span>Mobilinx Hurontario D<span class=\"_ _0\"></span>B Joint Venture<span class=\"_ _0\"></span> 756<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>85.679<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>86.435<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>86.435<span class=\"fca sc0\"> </span>Mose Bocca di Chioggia<span class=\"_ _0\"></span> S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> 32.369<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>32.369<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>32.369<span class=\"fca sc0\"> </span>N.P.F. <span class=\"ff1a\">\u2013</span> Nuovo Polo Fi<span class=\"_ _0\"></span>eristico S.C. a r.l. (in li<span class=\"_ _0\"></span>q.)<span class=\"_ _0\"></span> 229.828<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>229.828<span class=\"fca sc0\"> </span>1.060<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.060<span class=\"fca sc0\"> </span>228.768<span class=\"fca sc0\"> </span>Nadlac-Arad Joint Ve<span class=\"_ _0\"></span>nture 1.231.715<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>970.376<span class=\"fca sc0\"> </span>156.617<span class=\"fca sc0\"> </span>2.358.708<span class=\"fca sc0\"> </span>241.163<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>137.993<span class=\"fca sc0\"> </span>379.156<span class=\"fca sc0\"> </span>1.979.552<span class=\"fca sc0\"> </span>NGE Genie Civil S.a.s. - <span class=\"_ _0\"></span>Salini Impregilo S.<span class=\"_ _0\"></span>p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>54.722<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>54.722<span class=\"fca sc0\"> </span>(54.722)<span class=\"fca sc0\"> </span>Ochre Solutions Holding<span class=\"_ _0\"></span>s Ltd. -<span class=\"fca sc0\"> </span>16.325.755<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(94.000)<span class=\"fca sc0\"> </span>16.231.755<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>16.231.755<span class=\"fca sc0\"> </span>OHL - Posillico - Seli Ov<span class=\"_ _0\"></span>erseas Joint Venture<span class=\"_ _0\"></span> 653.872<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>653.872<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>653.872<span class=\"fca sc0\"> </span>Olbia 90 S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> 83.331<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>83.331<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>83.331<span class=\"fca sc0\"> </span>Passante di Mestre S.C.p.A.<span class=\"_ _0\"></span> (in liq.)<span class=\"_ _0\"></span> 598.651<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>598.651<span class=\"fca sc0\"> </span>30.560<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>30.560<span class=\"fca sc0\"> </span>568.091<span class=\"fca sc0\"> </span>PAV 101 Gaggio Con<span class=\"_ _0\"></span>sorzio 133.756<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>133.756<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>133.756<span class=\"fca sc0\"> </span>Pedelombarda S.C.p.A. (i<span class=\"_ _0\"></span>n liq.)<span class=\"_ _0\"></span> 138.650<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.485<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>141.135<span class=\"fca sc0\"> </span>1.217.585<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.217.585<span class=\"fca sc0\"> </span>(1.076.450)<span class=\"fca sc0\"> </span>Pegaso S.C. a r.l. (in Liq.)<span class=\"_ _0\"></span> 201.745<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>201.745<span class=\"fca sc0\"> </span>333.349<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>333.349<span class=\"fca sc0\"> </span>(131.604)<span class=\"fca sc0\"> </span>PerGenova S.C.p.A. (in liq.<span class=\"_ _0\"></span>) 2.097.716<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.097.716<span class=\"fca sc0\"> </span>1.635.336<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.635.336<span class=\"fca sc0\"> </span>462.380<span class=\"fca sc0\"> </span>Piana di Licata S.C. a r.l. (in liq<span class=\"_ _0\"></span>.) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>137.444<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>137.444<span class=\"fca sc0\"> </span>139.073<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>139.073<span class=\"fca sc0\"> </span>(1.629)<span class=\"fca sc0\"> </span>Puentes del Litoral S.A.<span class=\"_ _0\"></span> (in liq.) 3.256<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.256<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.256<span class=\"fca sc0\"> </span>Rapporti patrim<span class=\"_ _0\"></span>oniali al 31 dic<span class=\"_ _0\"></span>embre 2022<span class=\"_ _0\"></span> Finanziame<span class=\"_ _0\"></span>nti<span class=\"fca sc0\"> </span>Scoperti<span class=\"fca sc0\"> </span>bancari, altri<span class=\"fca sc0\"> </span>bancari, quot<span class=\"_ _0\"></span>a<span class=\"fca sc0\"> </span>finanziamenti<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>corrente di<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Debiti<span class=\"fca sc0\"> </span>passivit\u00e0 per<span class=\"fca sc0\"> </span>finanziamenti<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>Crediti<span class=\"fca sc0\"> </span>finanziare non<span class=\"fca sc0\"> </span>finanziare<span class=\"fca sc0\"> </span>Altre attivit\u00e0<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>commerciali<span class=\"fca sc0\"> </span>leasing non<span class=\"fca sc0\"> </span>passivit\u00e0 per<span class=\"fca sc0\"> </span>Altre passivit\u00e0<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>commerciali<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Totale Crediti<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>verso fornitori<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>leasing corren<span class=\"_ _0\"></span>ti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>Totale Debiti<span class=\"fca sc0\"> </span>Valore Netto<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Rasoira Consorzio<span class=\"_ _0\"></span> 22.441<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>22.441<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>22.441<span class=\"fca sc0\"> </span>Regionerate DC Joint Venture<span class=\"_ _0\"></span> 118.683<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>118.683<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>118.683<span class=\"fca sc0\"> </span>Renovation Palais De<span class=\"_ _0\"></span>s Nations S.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>86.321<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>86.321<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>86.321<span class=\"fca sc0\"> </span>S. Benedetto S.C. a r.l. (in li<span class=\"_ _0\"></span>q.) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>45.520<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>26<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>45.546<span class=\"fca sc0\"> </span>(45.546)<span class=\"fca sc0\"> </span>S. Ruffillo S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>15.343.839<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>15.343.839<span class=\"fca sc0\"> </span>(15.343.839)<span class=\"fca sc0\"> </span>S.A.T. S.p.A. 23.858.480<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>23.858.480<span class=\"fca sc0\"> </span>2.772.585<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.772.585<span class=\"fca sc0\"> </span>21.085.895<span class=\"fca sc0\"> </span>S.E.I.S. S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.080.767<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.080.767<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.080.767<span class=\"fca sc0\"> </span>S.I.MA. GEST 3 S.C. a r.l. <span class=\"_ _0\"></span>(in liq.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>162.355<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>162.355<span class=\"fca sc0\"> </span>(162.355)<span class=\"fca sc0\"> </span>Sailini Impregilo - N<span class=\"_ _0\"></span>GE Genie Civil S.a.s<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.598.435<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.598.435<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.598.435<span class=\"fca sc0\"> </span>Salini - Impregilo Joint Vent<span class=\"_ _0\"></span>ure for Mukorsi<span class=\"_ _0\"></span> 7.522<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7.522<span class=\"fca sc0\"> </span>19.761<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>19.761<span class=\"fca sc0\"> </span>(12.239)<span class=\"fca sc0\"> </span>Salini Strabag Joint Vent<span class=\"_ _0\"></span>ure -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>210.934<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>210.934<span class=\"fca sc0\"> </span>498.095<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>498.095<span class=\"fca sc0\"> </span>(287.161)<span class=\"fca sc0\"> </span>SEDI S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> 75.046<span class=\"fca sc0\"> </span>57.608<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>132.654<span class=\"fca sc0\"> </span>125.059<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>125.059<span class=\"fca sc0\"> </span>7.595<span class=\"fca sc0\"> </span>Segrate S.C. a r.l.<span class=\"_ _0\"></span> 3.759<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>348.213<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>351.972<span class=\"fca sc0\"> </span>198.944<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>198.944<span class=\"fca sc0\"> </span>153.028<span class=\"fca sc0\"> </span>Sellero S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>32.618<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>32.618<span class=\"fca sc0\"> </span>(32.618)<span class=\"fca sc0\"> </span>SFI Leasing Company<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.439.086<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.439.086<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.741.830<span class=\"fca sc0\"> </span>3.741.830<span class=\"fca sc0\"> </span>697.256<span class=\"fca sc0\"> </span>Shimmick CO. INC. -<span class=\"_ _0\"></span> FCC CO S.A. - Impre<span class=\"_ _0\"></span>gilo S.p.A<span class=\"_ _0\"></span>. - Joint Venture<span class=\"_ _0\"></span> 28.595.576<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>28.595.576<span class=\"fca sc0\"> </span>74.735<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>28.787.878<span class=\"fca sc0\"> </span>28.862.613<span class=\"fca sc0\"> </span>(267.037)<span class=\"fca sc0\"> </span>Sistranyac S.A. 419<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>419<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>419<span class=\"fca sc0\"> </span>Sotra Link A.S. Joint Ventu<span class=\"_ _0\"></span>re 4.569.943<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.569.943<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.569.943<span class=\"fca sc0\"> </span>Southland Astaldi, Joint Ventu<span class=\"_ _0\"></span>re 59.459<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>59.459<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>59.459<span class=\"fca sc0\"> </span>Spark NEL DC Joint Vent<span class=\"_ _0\"></span>ure 1.051.632<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.051.632<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.051.632<span class=\"fca sc0\"> </span>SPV Linea M4 S.p.A.<span class=\"_ _0\"></span> 1.453.916<span class=\"fca sc0\"> </span>92.269.085<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>93.723.001<span class=\"fca sc0\"> </span>215.995<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>215.995<span class=\"fca sc0\"> </span>93.507.006<span class=\"fca sc0\"> </span>Tangenziale Seconda S.C<span class=\"_ _0\"></span>. a r.l. (in liq.)<span class=\"_ _0\"></span> 92.232<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>92.232<span class=\"fca sc0\"> </span>25.563<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>25.563<span class=\"fca sc0\"> </span>66.669<span class=\"fca sc0\"> </span>Tartano S.r.l. Societ\u00e0 Agricol<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>35.000<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>35.000<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>35.000<span class=\"fca sc0\"> </span>Techint S.A.C.I.- Hochtie<span class=\"_ _0\"></span>f A.G.- Impre<span class=\"_ _0\"></span>gilo S.p.A.-Iglys<span class=\"_ _0\"></span> S.A. UTE -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.275.157<span class=\"fca sc0\"> </span>1.275.157<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.477.499<span class=\"fca sc0\"> </span>170.142<span class=\"fca sc0\"> </span>1.647.641<span class=\"fca sc0\"> </span>(372.484)<span class=\"fca sc0\"> </span>Trieste Due S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>145.172<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>145.172<span class=\"fca sc0\"> </span>140<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>140<span class=\"fca sc0\"> </span>145.032<span class=\"fca sc0\"> </span>Uti Grup S.A.-Astaldi S<span class=\"_ _0\"></span>.p.A.  (pattinaggi<span class=\"_ _0\"></span>o) 513.403<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>17.463<span class=\"fca sc0\"> </span>530.866<span class=\"fca sc0\"> </span>389<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>42.312<span class=\"fca sc0\"> </span>42.701<span class=\"fca sc0\"> </span>488.165<span class=\"fca sc0\"> </span>Valdostana Condotte <span class=\"_ _0\"></span>- Cossi -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>16.422<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>16.422<span class=\"fca sc0\"> </span>2.899<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.899<span class=\"fca sc0\"> </span>13.523<span class=\"fca sc0\"> </span>Veneta Sanitaria Finanz<span class=\"_ _0\"></span>a di Progetto S.p.A. <span class=\"_ _0\"></span>- V.S.F.P. S.p.A. <span class=\"_ _0\"></span> 1.354.897<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.354.897<span class=\"fca sc0\"> </span>5.265<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.265<span class=\"fca sc0\"> </span>1.349.632<span class=\"fca sc0\"> </span>Webuild - Fisia Joint Ve<span class=\"_ _0\"></span>nture -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>115.555<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>115.555<span class=\"fca sc0\"> </span>(115.555)<span class=\"fca sc0\"> </span>Webuild - Kolin 5.672.557<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>21.060<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.693.617<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.693.617<span class=\"fca sc0\"> </span>Webuild Apco Joint Venture<span class=\"_ _0\"></span> (ex Reliance)<span class=\"_ _0\"></span> 349<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>349<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>349<span class=\"fca sc0\"> </span>Webuild-FCC-Delta ACM<span class=\"_ _0\"></span>-AB Construct<span class=\"_ _0\"></span> (Metro 5 Bucarest <span class=\"_ _0\"></span>struttura)<span class=\"_ _0\"></span> 2.569.203<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>641.015<span class=\"fca sc0\"> </span>34<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>3.210.252<span class=\"fca sc0\"> </span>74.488<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.879.942<span class=\"fca sc0\"> </span>1.954.430<span class=\"fca sc0\"> </span>1.255.822<span class=\"fca sc0\"> </span>Webuildi-FCC Joint Ve<span class=\"_ _0\"></span>nture (Basarab Ove<span class=\"_ _0\"></span>rpass)<span class=\"_ _0\"></span> 6.506.554<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>967.546<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7.474.100<span class=\"fca sc0\"> </span>7.214.233<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7.214.233<span class=\"fca sc0\"> </span>259.867<span class=\"fca sc0\"> </span>Webuild-Max Boegl Ro<span class=\"_ _0\"></span>mania Cernavod<span class=\"_ _0\"></span>a 195.488<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>195.488<span class=\"fca sc0\"> </span>35.114<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>256.922<span class=\"fca sc0\"> </span>44.548<span class=\"fca sc0\"> </span>336.584<span class=\"fca sc0\"> </span>(141.096)<span class=\"fca sc0\"> </span>Webuild-Max Boegl Ro<span class=\"_ _0\"></span>mania-Nadlac A<span class=\"_ _0\"></span>rad Lot 2 Joint Vent<span class=\"_ _0\"></span>ure  19.485<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>64.859<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>84.344<span class=\"fca sc0\"> </span>2.535<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>127.685<span class=\"fca sc0\"> </span>22.481<span class=\"fca sc0\"> </span>152.701<span class=\"fca sc0\"> </span>(68.357)<span class=\"fca sc0\"> </span>Webuild-Max Bogl-E<span class=\"_ _0\"></span>uroconstruct-Tec<span class=\"_ _0\"></span>nologica-<span class=\"_ _0\"></span>Priect Bucuresti Joint Ve<span class=\"_ _0\"></span>nture (A1 Ciurie<span class=\"_ _0\"></span>l) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>329.587<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>329.587<span class=\"fca sc0\"> </span>6<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>208.111<span class=\"fca sc0\"> </span>208.117<span class=\"fca sc0\"> </span>121.470<span class=\"fca sc0\"> </span>Webuild-Partecipazione It<span class=\"_ _0\"></span>alia-Salcef Timi<span class=\"_ _0\"></span>soara - Arad l<span class=\"_ _0\"></span>ot 3 Joint Venture<span class=\"_ _0\"></span> 23.750<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>23.750<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>23.750<span class=\"fca sc0\"> </span>Webuild-Partecipazione It<span class=\"_ _0\"></span>alia-Salcef Timi<span class=\"_ _0\"></span>soara - Arad l<span class=\"_ _0\"></span>ot 4 Joint Venture<span class=\"_ _0\"></span> 49.888<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>49.888<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>49.888<span class=\"fca sc0\"> </span>Yacylec S.A. 4.823<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.823<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.823<span class=\"fca sc0\"> </span>Yuma Concesionaria S.A.<span class=\"_ _0\"></span> 7.562.793<span class=\"fca sc0\"> </span>178.761.813<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>186.324.606<span class=\"fca sc0\"> </span>4.633.005<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.633.005<span class=\"fca sc0\"> </span>181.691.601<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>Rapporti patrim<span class=\"_ _0\"></span>oniali al 31 dic<span class=\"_ _0\"></span>embre 2022<span class=\"_ _0\"></span> Finanziame<span class=\"_ _0\"></span>nti<span class=\"fca sc0\"> </span>Scoperti<span class=\"fca sc0\"> </span>bancari, altri<span class=\"fca sc0\"> </span>bancari, quot<span class=\"_ _0\"></span>a<span class=\"fca sc0\"> </span>finanziamenti<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>corrente di<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Debiti<span class=\"fca sc0\"> </span>passivit\u00e0 per<span class=\"fca sc0\"> </span>finanziamenti<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>Crediti<span class=\"fca sc0\"> </span>finanziare non<span class=\"fca sc0\"> </span>finanziare<span class=\"fca sc0\"> </span>Altre attivit\u00e0<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>commerciali<span class=\"fca sc0\"> </span>leasing non<span class=\"fca sc0\"> </span>passivit\u00e0 per<span class=\"fca sc0\"> </span>Altre passivit\u00e0<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>commerciali<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Totale Crediti<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>verso fornitori<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>leasing corren<span class=\"_ _0\"></span>ti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>Totale Debiti<span class=\"fca sc0\"> </span>Valore Netto<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Totale Societ<span class=\"_ _0\"></span>\u00e0 del Gruppo 375.084.150<span class=\"fca sc0\"> </span>289.998.511<span class=\"fca sc0\"> </span>44.829.238<span class=\"fca sc0\"> </span>23.286.643<span class=\"fca sc0\"> </span>733.198.542<span class=\"fca sc0\"> </span>133.594.638<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>13.382.061<span class=\"fca sc0\"> </span>62.852.166<span class=\"fca sc0\"> </span>209.828.865<span class=\"fca sc0\"> </span>523.369.677<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>Casada S.r.l. 160.609<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>160.609<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>160.609<span class=\"fca sc0\"> </span>CDP Equity S.p.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>379.176<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>379.176<span class=\"fca sc0\"> </span>(379.176)<span class=\"fca sc0\"> </span>CDP S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>900.440<span class=\"fca sc0\"> </span>900.440<span class=\"fca sc0\"> </span>576.765<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>576.765<span class=\"fca sc0\"> </span>323.675<span class=\"fca sc0\"> </span>CEDIV S.p.A. 2.452.493<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.241.000<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.693.493<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.693.493<span class=\"fca sc0\"> </span>C. Tiburtino 150.913<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>150.913<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>150.913<span class=\"fca sc0\"> </span>Dirlan S.r.l. 151.218<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>151.218<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>151.218<span class=\"fca sc0\"> </span>Eni S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>179.227<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>179.227<span class=\"fca sc0\"> </span>(179.227)<span class=\"fca sc0\"> </span>Fincantieri Infrastruct<span class=\"_ _0\"></span>ure S.p.A. 37.183<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>37.183<span class=\"fca sc0\"> </span>10.789.649<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>10.789.649<span class=\"fca sc0\"> </span>(10.752.466)<span class=\"fca sc0\"> </span>Fincantieri Infrastructure Ope<span class=\"_ _0\"></span>re Marittime S.p.A.<span class=\"_ _0\"></span> 63.317.030<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>63.317.030<span class=\"fca sc0\"> </span>63.404.802<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>63.404.802<span class=\"fca sc0\"> </span>(87.772)<span class=\"fca sc0\"> </span>Fintecna S.p.A. 119.955<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>119.955<span class=\"fca sc0\"> </span>204.058<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>204.058<span class=\"fca sc0\"> </span>(84.103)<span class=\"fca sc0\"> </span>G.A.B.I.RE. S.r.l. 3.963.787<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>18.001.297<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>21.965.084<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>21.965.084<span class=\"fca sc0\"> </span>Galla Placidia S.C. a r.l.<span class=\"_ _0\"></span> 166.376<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>166.376<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>166.376<span class=\"fca sc0\"> </span>Gruppo PSC S.p.A.<span class=\"_ _0\"></span> 22.491.939<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>22.491.939<span class=\"fca sc0\"> </span>17.393.398<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>17.393.398<span class=\"fca sc0\"> </span>5.098.541<span class=\"fca sc0\"> </span>Imm. Agricola San Vittori<span class=\"_ _0\"></span>no S.r.l. 213.769<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>213.769<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>213.769<span class=\"fca sc0\"> </span>Infernetto S.r.l. 53.863<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>53.863<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>53.863<span class=\"fca sc0\"> </span>Madonna dei Monti S.r.l.<span class=\"_ _0\"></span> 106.149<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>106.149<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>106.149<span class=\"fca sc0\"> </span>Nores S.r.l. 102.860<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>102.860<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>102.860<span class=\"fca sc0\"> </span>Plus S.r.l. 208.287<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>208.287<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>208.287<span class=\"fca sc0\"> </span>Poste Italiane S.p.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.122<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.122<span class=\"fca sc0\"> </span>(3.122)<span class=\"fca sc0\"> </span>Rete S.r.l. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>230.800<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>230.800<span class=\"fca sc0\"> </span>(230.800)<span class=\"fca sc0\"> </span>Salini S.p.A. 27.622<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>27.622<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>27.622<span class=\"fca sc0\"> </span>Salini Costruttori<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.846.967<span class=\"fca sc0\"> </span>11.955.426<span class=\"fca sc0\"> </span>15.802.393<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>15.802.393<span class=\"fca sc0\"> </span>SALINI SIMONPIETRO &amp; C<span class=\"_ _0\"></span>.  S.A.P.A.<span class=\"_ _0\"></span> 110.759<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>110.759<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>110.759<span class=\"fca sc0\"> </span>Simest S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.308.883<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.308.883<span class=\"fca sc0\"> </span>(6.308.883)<span class=\"fca sc0\"> </span>SNAM RETE GAS S.p.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.427.221<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.427.221<span class=\"fca sc0\"> </span>(1.427.221)<span class=\"fca sc0\"> </span>Terna Rete Italia S.p.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7.320<span class=\"fca sc0\"> </span>7.320<span class=\"fca sc0\"> </span>115.609<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>115.609<span class=\"fca sc0\"> </span>(108.289)<span class=\"fca sc0\"> </span>Terna S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>13.776.040<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>13.776.040<span class=\"fca sc0\"> </span>(13.776.040)<span class=\"fca sc0\"> </span>Zeis S.r.l. 416.312<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.508.850<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.925.162<span class=\"fca sc0\"> </span>112<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>112<span class=\"fca sc0\"> </span>2.925.050<span class=\"fca sc0\"> </span>Totale altre p<span class=\"_ _0\"></span>arti correlate 94.251.124<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>27.598.114<span class=\"fca sc0\"> </span>12.863.186<span class=\"fca sc0\"> </span>134.712.424<span class=\"fca sc0\"> </span>108.479.979<span class=\"fca sc0\"> </span>6.308.883<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>114.788.862<span class=\"fca sc0\"> </span>19.923.562<span class=\"fca sc0\"> </span>Totale 469.335.274<span class=\"fca sc0\"> </span>289.998.511<span class=\"fca sc0\"> </span>72.427.352<span class=\"fca sc0\"> </span>36.149.829<span class=\"fca sc0\"> </span>867.910.966<span class=\"fca sc0\"> </span>242.074.617<span class=\"fca sc0\"> </span>6.308.883<span class=\"fca sc0\"> </span>13.382.061<span class=\"fca sc0\"> </span>62.852.166<span class=\"fca sc0\"> </span>324.617.727<span class=\"fca sc0\"> </span>543.293.239<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>Rapporti economici per l'esercizio 2022 Ammort<span class=\"_ _0\"></span>amenti<span class=\"fca sc0\"> </span>Altri ricavi<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>Costi per<span class=\"fca sc0\"> </span>Costi per il Altri costi<span class=\"fca sc0\"> </span>svalutazioni<span class=\"fca sc0\"> </span>Proventi<span class=\"fca sc0\"> </span>Ricavi<span class=\"fca sc0\"> </span>Proventi<span class=\"fca sc0\"> </span>acquisti<span class=\"fca sc0\"> </span>Subappalti<span class=\"fca sc0\"> </span>Costi per <span class=\"_ _0\"></span>servizi<span class=\"fca sc0\"> </span>personale<span class=\"fca sc0\"> </span>operativi<span class=\"fca sc0\"> </span>accantoname<span class=\"_ _0\"></span>nti<span class=\"fca sc0\"> </span>finanziari<span class=\"fca sc0\"> </span>Oneri finanzi<span class=\"_ _0\"></span>ari<span class=\"fca sc0\"> </span>101 Gaggio Consorzio<span class=\"_ _0\"></span> 2.324.591<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.487.823<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Abeinsa Infr. e Fisia Italimpian<span class=\"_ _0\"></span>ti UTE Salalah<span class=\"_ _0\"></span> 38.866<span class=\"fca sc0\"> </span>4.021<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Acqua Campania S.p.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>374<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Aguas del Gran Buenos Aire<span class=\"_ _0\"></span>s S.A. (in liq.)<span class=\"_ _0\"></span> 23.051<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.215<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>AM S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> 34.730<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>98.313<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Ankara Etlik Hastane Isletme <span class=\"_ _0\"></span>Ve Bakim Ano<span class=\"_ _0\"></span>nim Sirketi<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>876.273<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Arge BBT - Baulos H<span class=\"_ _0\"></span>41 - Sillschlucht - <span class=\"_ _0\"></span>Pfons 852.034<span class=\"fca sc0\"> </span>24.868<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Arge Haupttunnel Eyholz<span class=\"_ _0\"></span> 162.864<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Arge Secondo Tubo<span class=\"_ _0\"></span> 21.815.738<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>18.642.975<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Asocierea Astaldi S.p.A<span class=\"_ _0\"></span>-IHI Infrastructure <span class=\"_ _0\"></span>Systems SO, Ltd. (Braila<span class=\"_ _0\"></span>) 1.022.661<span class=\"fca sc0\"> </span>378.965<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Asocierea Lot 3 FCC-We<span class=\"_ _0\"></span>build - Conve<span class=\"_ _0\"></span>nsa     699.873<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Asocierea Webuild S.p.A.<span class=\"_ _0\"></span> <span class=\"ff1a\">\u2013</span> Max Boegl R<span class=\"_ _0\"></span>omania S.r.l. <span class=\"_ _0\"></span><span class=\"ff1a\">\u2013</span> Astalrom Sa <span class=\"ff1a\">\u2013</span> C<span class=\"_ _0\"></span>onsitrans S.r.l. (<span class=\"_ _0\"></span>Ogra-Campia Turzii<span class=\"_ _0\"></span>) 2.636<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.531<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Asocierea Webuild-F<span class=\"_ _0\"></span>CC-Salcef, lot 2\u00b0a<span class=\"_ _0\"></span> 670.940<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>26.292<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.049<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Asocierea Webuild-F<span class=\"_ _0\"></span>CC-Salcef, lot 2\u00b0b<span class=\"_ _0\"></span> 944.955<span class=\"fca sc0\"> </span>735<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>28.542<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Asocierea Webuild-F<span class=\"_ _0\"></span>CC-UTI-ACTIV <span class=\"_ _0\"></span>(Metro 5)  120.975<span class=\"fca sc0\"> </span>10.474<span class=\"fca sc0\"> </span>69<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.429<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Astadim S.C. -<span class=\"fca sc0\"> </span>1.016<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Astaldi-Gulermak Joint <span class=\"_ _0\"></span>Venture -<span class=\"fca sc0\"> </span>245<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Astaldi-Tukerler Ortak <span class=\"_ _0\"></span>Girisimi Joint Venture<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>140<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Astaldi-UTI-Romairport<span class=\"_ _0\"></span> Joint Venture (Clui <span class=\"_ _0\"></span>Napoca)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>14.040<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Aster Astaldi-TIM-Ter<span class=\"_ _0\"></span>momeccanic<span class=\"_ _0\"></span>a Ecologica -<span class=\"fca sc0\"> </span>3.731<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Aster Dantiscum<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>662.807<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Aster Resovia TM e Termome<span class=\"_ _0\"></span>ccanca Ecolog<span class=\"_ _0\"></span>ica Astaldi S.C.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>27.531<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Autopistas del Sol S.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>120<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>54.175<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Brennero Tunnel Constructi<span class=\"_ _0\"></span>on S.C. a r.l.<span class=\"_ _0\"></span> 220.147<span class=\"fca sc0\"> </span>60.766<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>68.453.101<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>9.700<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>71.827<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>BSS Joint Venture -<span class=\"_ _0\"></span> Air Academy project<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>2.886.490<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>BSS-KSAB Joint Venture<span class=\"_ _0\"></span> 38.273<span class=\"fca sc0\"> </span>4.841.685<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>17.352<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>C.F.M. S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) -<span class=\"fca sc0\"> </span>5.487<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Centoquattro S.C. a r.l.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>587.413<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Centotre S.C. a r.l.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>707.544<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Churchill Construction Co<span class=\"_ _0\"></span>nsortium<span class=\"_ _0\"></span> 14.072<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Churchill Hospital Joint Ve<span class=\"_ _0\"></span>nture 28.144<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>773.589<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Civil Works Joint Venture<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>355.906<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>63.406<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>CMC <span class=\"ls0\">- Consorzio Mon<span class=\"_ _0\"></span>te Ceneri lotto 85<span class=\"_ _0\"></span>1 </span>65.909<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>41.497<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>CMS Consorzio 8.647.234<span class=\"fca sc0\"> </span>16.244<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.816.346<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Col De Roches 931.252<span class=\"fca sc0\"> </span>525<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.927.404<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Connect 6iX Contractor<span class=\"_ _0\"></span> Joint Venture<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>894.487<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Connect 6iX General Partne<span class=\"_ _0\"></span>rship<span class=\"_ _0\"></span> 59.120<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorcio Ana Cua<span class=\"_ _0\"></span> 18.612<span class=\"fca sc0\"> </span>353.745<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>159.515<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorcio Contuy Medio<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>155.247<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorcio Grupo <span class=\"_ _0\"></span>Contuy-Proyectos y O<span class=\"_ _0\"></span>bras de Ferrocarrile<span class=\"_ _0\"></span>s -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>125.317<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorcio OIV-TO<span class=\"_ _0\"></span>COMA -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>283.844<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>14.337<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Rapporti economici per l'esercizio 2022 Ammort<span class=\"_ _0\"></span>amenti<span class=\"fca sc0\"> </span>Altri ricavi<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>Costi per<span class=\"fca sc0\"> </span>Costi per il Altri costi<span class=\"fca sc0\"> </span>svalutazioni<span class=\"fca sc0\"> </span>Proventi<span class=\"fca sc0\"> </span>Ricavi<span class=\"fca sc0\"> </span>Proventi<span class=\"fca sc0\"> </span>acquisti<span class=\"fca sc0\"> </span>Subappalti<span class=\"fca sc0\"> </span>Costi per <span class=\"_ _0\"></span>servizi<span class=\"fca sc0\"> </span>personale<span class=\"fca sc0\"> </span>operativi<span class=\"fca sc0\"> </span>accantoname<span class=\"_ _0\"></span>nti<span class=\"fca sc0\"> </span>finanziari<span class=\"fca sc0\"> </span>Oneri finanzi<span class=\"_ _0\"></span>ari<span class=\"fca sc0\"> </span>Consorcio Rio Mant<span class=\"_ _0\"></span>aro  -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.722<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorcio V.I.T. Caroni <span class=\"_ _0\"></span>- Tocoma<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>972.140<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consortium CSC S.A<span class=\"_ _0\"></span>.-Zuttion Constructio<span class=\"_ _0\"></span>n S.A. 28.902<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consortium Front Sud T<span class=\"_ _0\"></span>ETO3<span class=\"_ _0\"></span> 34.059<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio ACE Chiass<span class=\"_ _0\"></span>o 4.212.075<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.190.653<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio ACE Chiass<span class=\"_ _0\"></span>o 2 102.053<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>80.778<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Astaldi-F<span class=\"_ _0\"></span>ederici-Todini K<span class=\"_ _0\"></span>ramis -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>28.528<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Consarno<span class=\"_ _0\"></span> 1.630<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>29.505<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Constructor <span class=\"_ _0\"></span>M2 Lima 2.586.613<span class=\"fca sc0\"> </span>12.404<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Costruttori T<span class=\"_ _0\"></span>EEM -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio EPC  57.709.161<span class=\"fca sc0\"> </span>13.603<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.118.504<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Ferrofir (in liq<span class=\"_ _0\"></span>.) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>47.636<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Fonomen<span class=\"_ _0\"></span> 8.460<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Iricav Uno (in<span class=\"_ _0\"></span> liq.) -<span class=\"fca sc0\"> </span>5.724<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Masnan<span class=\"_ _0\"></span> 16.978.241<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>15.102.129<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio MEGE 1.754.129<span class=\"fca sc0\"> </span>2.448<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.298.594<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio MM4<span class=\"_ _0\"></span> 1.441.927<span class=\"fca sc0\"> </span>(515.855)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.608.845<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Novocen (in liq.<span class=\"_ _0\"></span>) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>114.266<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(139.625)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Probin<span class=\"_ _0\"></span> 38.027<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>73.323<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Sotpass Bes<span class=\"_ _0\"></span>s 3.513.005<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.178.007<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Torretta<span class=\"_ _0\"></span> 7.271.634<span class=\"fca sc0\"> </span>27.467<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.082.413<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Tratta Determi<span class=\"_ _0\"></span>nante Citt\u00e0 Vitale <span class=\"_ _0\"></span>- TRA<span class=\"_ _0\"></span>.DE.CIV -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>202.735<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Venezia Nuova<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.177.311<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Vertiaz 8.192.934<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.778.584<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.887<span class=\"fca sc0\"> </span>CS Consorzio 13.663.426<span class=\"fca sc0\"> </span>16.751<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>10.117.691<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Diga di Blufi S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.838<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Dolomiti Webuild Impleni<span class=\"_ _0\"></span>a 7.810<span class=\"fca sc0\"> </span>1.003.946<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7.633.782<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>377.646<span class=\"fca sc0\"> </span>732.813<span class=\"fca sc0\"> </span>E.R. Impregilo/Dumez y A<span class=\"_ _0\"></span>sociados para Yaci<span class=\"_ _0\"></span>ret\u00ea <span class=\"_ _0\"></span>- ERIDAY 679.445<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.684.038<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>88.121<span class=\"fca sc0\"> </span>767.322<span class=\"fca sc0\"> </span>1.554.538<span class=\"fca sc0\"> </span>Ecosarno S.C. a r.l. (in Liq.<span class=\"_ _0\"></span>) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(8.106)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Enecor S.A. 9.385<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Etlik Hastane P.A. S.r.l.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>229.326<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.647<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Eurolink S.C.p.A. 23.206<span class=\"fca sc0\"> </span>150.000<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>101.422<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Fisia Abeima Salalah Joint Vent<span class=\"_ _0\"></span>ure<span class=\"_ _0\"></span> 180.162<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Fisia Italimpianti fil. Argentin<span class=\"_ _0\"></span>a-Acci<span class=\"_ _0\"></span>ona Agua fil. Argentin<span class=\"_ _0\"></span>a UTE 251.398<span class=\"fca sc0\"> </span>19.530<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Ghazi-Barotha Contract<span class=\"_ _0\"></span>ors Joint Venture<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>9.412<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Grupo Empresas Itali<span class=\"_ _0\"></span>anas - GEI<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>320.366<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Grupo Unidos Por <span class=\"_ _0\"></span>El Canal S.A. 866.106<span class=\"fca sc0\"> </span>74.939<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>I 405 Partners Joint Ven<span class=\"_ _0\"></span>ture -<span class=\"fca sc0\"> </span>579.355<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Impregilo Arabia Ltd.<span class=\"_ _0\"></span> 611<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.012<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Impresit Bakolori Plc<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.469.620<span class=\"fca sc0\"> </span>1.469.620<span class=\"fca sc0\"> </span>Infraflegrea S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>338<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Rapporti economici per l'esercizio 2022 Ammort<span class=\"_ _0\"></span>amenti<span class=\"fca sc0\"> </span>Altri ricavi<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>Costi per<span class=\"fca sc0\"> </span>Costi per il Altri costi<span class=\"fca sc0\"> </span>svalutazioni<span class=\"fca sc0\"> </span>Proventi<span class=\"fca sc0\"> </span>Ricavi<span class=\"fca sc0\"> </span>Proventi<span class=\"fca sc0\"> </span>acquisti<span class=\"fca sc0\"> </span>Subappalti<span class=\"fca sc0\"> </span>Costi per <span class=\"_ _0\"></span>servizi<span class=\"fca sc0\"> </span>personale<span class=\"fca sc0\"> </span>operativi<span class=\"fca sc0\"> </span>accantoname<span class=\"_ _0\"></span>nti<span class=\"fca sc0\"> </span>finanziari<span class=\"fca sc0\"> </span>Oneri finanzi<span class=\"_ _0\"></span>ari<span class=\"fca sc0\"> </span>Joint Venture Aktor<span class=\"_ _0\"></span>-Webuild-Ansaldo-ST<span class=\"_ _0\"></span>S-Hitachi Rail U<span class=\"_ _0\"></span>taly  (ex AIASA Joint <span class=\"_ _0\"></span>Venture<span class=\"_ _0\"></span>) -<span class=\"fca sc0\"> </span>102.500<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>La Maddalena 8.196.842<span class=\"fca sc0\"> </span>93.200<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>8.083.835<span class=\"fca sc0\"> </span>14.674<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Lane Securety Paving Joint <span class=\"_ _0\"></span>Venture<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>75.973<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Line 3 Metro Stations<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>11.263<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Lodz Consorzio<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>26<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>M.N. Metropolitana di Nap<span class=\"_ _0\"></span>oli S.p.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>362.479<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>M.O.MES. S.C. a r.l.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.361.033<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Metro C  S.C.p.A. 45.700<span class=\"fca sc0\"> </span>198.075<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>26.935.212<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Metrogenova S.C. a r.l<span class=\"_ _0\"></span>. (in liq.) -<span class=\"fca sc0\"> </span>10.692<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>MN 6 S.C. a r.l. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>160.137<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Mobilink Hurontario Gene<span class=\"_ _0\"></span>ral Partnership<span class=\"_ _0\"></span> 651.379<span class=\"fca sc0\"> </span>403.438<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Mobilinx Hurontario C<span class=\"_ _0\"></span>ontractor 1.574.507<span class=\"fca sc0\"> </span>3.935.640<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Mobilinx Hurontario D<span class=\"_ _0\"></span>B Joint Venture<span class=\"_ _0\"></span> 111.257<span class=\"fca sc0\"> </span>657.044<span class=\"fca sc0\"> </span>4.288<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>361.741<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>41.832<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Mose Operae S.C. a r.l. (i<span class=\"_ _0\"></span>n liq.) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>284<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>N.P.F. <span class=\"ff1a\">\u2013</span> Nuovo Polo Fi<span class=\"_ _0\"></span>eristico S.C. a r.l. (in li<span class=\"_ _0\"></span>q.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>806<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>NGE Genie Civil S.a.s. - <span class=\"_ _0\"></span>Salini Impregilo S.<span class=\"_ _0\"></span>p.A. -<span class=\"fca sc0\"> </span>66.882<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Ochre Solutions Holding<span class=\"_ _0\"></span>s Ltd. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>934.427<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>OHL - Posillico - Seli Ov<span class=\"_ _0\"></span>erseas Joint Venture<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>363<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>25.387<span class=\"fca sc0\"> </span>32.999<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Olbia 90 S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>267<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Passante di Mestre S.C.p.A.<span class=\"_ _0\"></span> (in liq.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>45.230<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>PAV 101 Gaggio Con<span class=\"_ _0\"></span>sorzio 95.632<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Pedelombarda S.C.p.A. (i<span class=\"_ _0\"></span>n liq.)<span class=\"_ _0\"></span> 27.823<span class=\"fca sc0\"> </span>153<span class=\"fca sc0\"> </span>426<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(912)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.300<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Pegaso S.C. a r.l. (in Liq.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>15.348<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>PerGenova S.C.p.A. (in liq.<span class=\"_ _0\"></span>) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(71.445)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Portovesme S.C. a r.l. (in li<span class=\"_ _0\"></span>q.) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>16.155<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Puentes del Litoral S.A. (in liq<span class=\"_ _0\"></span>.) 12.688<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.560<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>972.845<span class=\"fca sc0\"> </span>Rasoira Consorzio<span class=\"_ _0\"></span> 873.809<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.002.407<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Regionerate DC Joint Venture<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>1.110.759<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Renovation Palais De<span class=\"_ _0\"></span>s Nations S.A.<span class=\"_ _0\"></span> 87.516<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>S.E.I.S. S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>97.190<span class=\"fca sc0\"> </span>1.864.664<span class=\"fca sc0\"> </span>Sailini Impregilo - N<span class=\"_ _0\"></span>GE Genie Civil S.a.s<span class=\"_ _0\"></span> 5.581.092<span class=\"fca sc0\"> </span>3.670.019<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>10.763<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>SEDI S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>732<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>780<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Segrate S.C. a r.l.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>11<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>174.534<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>13.060<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Sellero S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>18.142<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>SFI Leasing Company<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>48.934<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Shimmick CO. INC. -<span class=\"_ _0\"></span> FCC CO S.A. - Impre<span class=\"_ _0\"></span>gilo S.p.A  -<span class=\"_ _0\"></span>Joint Venture<span class=\"_ _0\"></span> 2.565.553<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.521.390<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Sistranyac S.A. 4.897<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>377<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Sotra Link A.S. -<span class=\"fca sc0\"> </span>2.119.033<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Sotra Link A.S. Joint Ventu<span class=\"_ _0\"></span>re -<span class=\"fca sc0\"> </span>7.581.127<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>South Al Mutlaa Joint Vent<span class=\"_ _0\"></span>ure<span class=\"_ _0\"></span> 49.510<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Southland Astaldi, Joint Ventu<span class=\"_ _0\"></span>re -<span class=\"fca sc0\"> </span>326.736<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Rapporti economici per l'esercizio 2022 Ammort<span class=\"_ _0\"></span>amenti<span class=\"fca sc0\"> </span>Altri ricavi<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>Costi per<span class=\"fca sc0\"> </span>Costi per il Altri costi<span class=\"fca sc0\"> </span>svalutazioni<span class=\"fca sc0\"> </span>Proventi<span class=\"fca sc0\"> </span>Ricavi<span class=\"fca sc0\"> </span>Proventi<span class=\"fca sc0\"> </span>acquisti<span class=\"fca sc0\"> </span>Subappalti<span class=\"fca sc0\"> </span>Costi per <span class=\"_ _0\"></span>servizi<span class=\"fca sc0\"> </span>personale<span class=\"fca sc0\"> </span>operativi<span class=\"fca sc0\"> </span>accantoname<span class=\"_ _0\"></span>nti<span class=\"fca sc0\"> </span>finanziari<span class=\"fca sc0\"> </span>Oneri finanzi<span class=\"_ _0\"></span>ari<span class=\"fca sc0\"> </span>Spark NEL DC Joint <span class=\"_ _0\"></span>Venture 6.595<span class=\"fca sc0\"> </span>13.377.748<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>SPV Linea M4 S.p.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>508.538<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>38.841<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.446.423<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Tangenziale Seconda S.C<span class=\"_ _0\"></span>. a r.l. (in liq.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>439<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>TB Metro S.r.l. (in liq.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(27.214)<span class=\"fca sc0\"> </span>Techint S.A.C.I.- Hochtie<span class=\"_ _0\"></span>f A.G.- Impre<span class=\"_ _0\"></span>gilo S.p.A.-Iglys<span class=\"_ _0\"></span> S.A. UTE -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.360.944<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Telt Lot 2 -<span class=\"fca sc0\"> </span>4.350.697<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Telt Villarodin-Bourget M<span class=\"_ _0\"></span>odane Avrieux<span class=\"_ _0\"></span> 4.959<span class=\"fca sc0\"> </span>4.159.349<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Trieste Due S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>140<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>UTE Abeima Fisia Shoaib<span class=\"_ _0\"></span>ah 25.314<span class=\"fca sc0\"> </span>21.234<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Veneta Sanitaria Finanz<span class=\"_ _0\"></span>a di Progetto S.p.A. <span class=\"_ _0\"></span>- V.S.F.P. S.p.A. <span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>1.056.025<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Webuild - Kolin 6.771.024<span class=\"fca sc0\"> </span>301<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Webuild Apco Joint Venture<span class=\"_ _0\"></span> (ex Reliance)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>440.011<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Webuild-FCC-Delta ACM<span class=\"_ _0\"></span>-AB Construct<span class=\"_ _0\"></span> (Metro 5 Bucarest <span class=\"_ _0\"></span>struttura)<span class=\"_ _0\"></span> 100.744<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.000<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Webuild-Partecipazione It<span class=\"_ _0\"></span>alia-Salcef Timi<span class=\"_ _0\"></span>soara - Arad l<span class=\"_ _0\"></span>ot 3 Joint Venture<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>23.750<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Webuild-Partecipazione It<span class=\"_ _0\"></span>alia-Salcef Timi<span class=\"_ _0\"></span>soara - Arad l<span class=\"_ _0\"></span>ot 4 Joint Venture<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>49.888<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Yacylec S.A. 22.314<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.957<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Yuma Concesionaria S.A.<span class=\"_ _0\"></span> 297.285<span class=\"fca sc0\"> </span>2.953.715<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>932.787<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>11.550<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>8.630.214<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Totale Societ<span class=\"_ _0\"></span>\u00e0 del Gruppo 185.397.516<span class=\"fca sc0\"> </span>60.342.516<span class=\"fca sc0\"> </span>5.157<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>209.412.282<span class=\"fca sc0\"> </span>50.102<span class=\"fca sc0\"> </span>2.309.353<span class=\"fca sc0\"> </span>(36.155)<span class=\"fca sc0\"> </span>16.978.011<span class=\"fca sc0\"> </span>6.572.153<span class=\"fca sc0\"> </span>Casada S.r.l. 10.421<span class=\"fca sc0\"> </span>2.898<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>CDP S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.011.355<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.166.050<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>CEDIV S.p.A. 21.090<span class=\"fca sc0\"> </span>2.898<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>131.788<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>C. Tiburtino 9.688<span class=\"fca sc0\"> </span>2.898<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Dirlan S.r.l. 15.444<span class=\"fca sc0\"> </span>2.898<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Eni S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>893.079<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>403<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Fincantieri Infrastructure Ope<span class=\"_ _0\"></span>re Marittime S.p.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>90.953<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Fincantieri Infrastructure S.<span class=\"_ _0\"></span>p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.000.201<span class=\"fca sc0\"> </span>8.713.305<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Fintecna S.p.A. -<span class=\"fca sc0\"> </span>31.202<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>G.A.B.I.RE. S.r.l. 15.387<span class=\"fca sc0\"> </span>2.898<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>731.984<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Galla Placidia S.C. a r.l.<span class=\"_ _0\"></span> 10.042<span class=\"fca sc0\"> </span>2.898<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Gruppo PSC S.p.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.601<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Imm. Agricola San Vittori<span class=\"_ _0\"></span>no S.r.l. 7.269<span class=\"fca sc0\"> </span>2.898<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Infernetto S.r.l. 4.371<span class=\"fca sc0\"> </span>2.898<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Madonna dei Monti S.r.l.<span class=\"_ _0\"></span> 13.651<span class=\"fca sc0\"> </span>2.898<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Nores S.r.l. 5.428<span class=\"fca sc0\"> </span>2.898<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Plus S.r.l. 24.242<span class=\"fca sc0\"> </span>2.898<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Poste Italiane S.p.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.893<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Rete S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>324.500<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Salini S.p.A. 24.724<span class=\"fca sc0\"> </span>2.898<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Salini Costruttori S.p.A.<span class=\"_ _0\"></span> 132.721<span class=\"fca sc0\"> </span>2.898<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.679.116<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>181.208<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>SALINI SIMONPIETRO &amp; C<span class=\"_ _0\"></span>.  S.A.P.A.<span class=\"_ _0\"></span> 14.394<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Simest S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>410.077<span class=\"fca sc0\"> </span>Rapporti economici per l'esercizio 2022 Ammort<span class=\"_ _0\"></span>amenti<span class=\"fca sc0\"> </span>Altri ricavi<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>Costi per<span class=\"fca sc0\"> </span>Costi per il Altri costi<span class=\"fca sc0\"> </span>svalutazioni<span class=\"fca sc0\"> </span>Proventi<span class=\"fca sc0\"> </span>Ricavi<span class=\"fca sc0\"> </span>Proventi<span class=\"fca sc0\"> </span>acquisti<span class=\"fca sc0\"> </span>Subappalti<span class=\"fca sc0\"> </span>Costi per <span class=\"_ _0\"></span>servizi<span class=\"fca sc0\"> </span>personale<span class=\"fca sc0\"> </span>operativi<span class=\"fca sc0\"> </span>accantoname<span class=\"_ _0\"></span>nti<span class=\"fca sc0\"> </span>finanziari<span class=\"fca sc0\"> </span>Oneri finanzi<span class=\"_ _0\"></span>ari<span class=\"fca sc0\"> </span>SNAM RETE GAS S.p.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>798.602<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Terna S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>13.423.500<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Terna Rete Italia S.p.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>119.762<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Zeis S.r.l. 145.074<span class=\"fca sc0\"> </span>91.667<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>96.810<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Totale altre p<span class=\"_ _0\"></span>arti correlate<span class=\"_ _0\"></span>  453.946<span class=\"fca sc0\"> </span>251.496<span class=\"fca sc0\"> </span>2.893.280<span class=\"fca sc0\"> </span>23.261.508<span class=\"fca sc0\"> </span>5.814.529<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.166.052<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.141.790<span class=\"fca sc0\"> </span>410.077<span class=\"fca sc0\"> </span>Totale 185.851.462<span class=\"fca sc0\"> </span>60.594.012<span class=\"fca sc0\"> </span>2.898.437<span class=\"fca sc0\"> </span>23.261.508<span class=\"fca sc0\"> </span>215.226.811<span class=\"fca sc0\"> </span>50.102<span class=\"fca sc0\"> </span>7.475.405<span class=\"fca sc0\"> </span>(36.155)<span class=\"fca sc0\"> </span>18.119.801<span class=\"fca sc0\"> </span>6.982.230<span class=\"fca sc0\"> </span>Bilancio consolida<span class=\"_ _4\"></span>to <span class=\"ff19\"> </span>del Gruppo W<span class=\"_ _5\"></span>ebui<span class=\"_ _0\"></span>ld<span class=\"ff19\"> </span>-<span class=\"ff19\"> </span>P<span class=\"_ _4\"></span>art<span class=\"_ _1\"></span>ecipazioni<span class=\"ff19\"> </span>Informativa sulla mo<span class=\"_ _1\"></span>vimentazione dell<span class=\"_ _1\"></span>e partecipazioni del Gru<span class=\"_ _4\"></span>ppo al 31 dicembre 2022 Partecipazio<span class=\"_ _0\"></span>ni in imprese c<span class=\"_ _0\"></span>ollegate \u20ac/1000<span class=\"ff19\"> </span>Movimenti di<span class=\"_ _0\"></span> periodo Acquisizioni, Risultato del<span class=\"_ _0\"></span>le Variazione ri<span class=\"_ _0\"></span>serva da Valore di caric<span class=\"_ _0\"></span>o al 31 versamenti di c<span class=\"_ _0\"></span>apitale (Svalutazioni) /<span class=\"_ _0\"></span> Valutazioni<span class=\"_ _0\"></span> ad equity Riclassifiche ed <span class=\"_ _0\"></span>altre Valore di caric<span class=\"_ _0\"></span>o al 31 Denominazio<span class=\"_ _0\"></span>ne partecipazioni (Dividendi) adeguament<span class=\"_ _0\"></span>o dicembre 2<span class=\"_ _0\"></span>021 e (dismissioni<span class=\"_ _0\"></span>) ed altri Ripristini di val<span class=\"_ _0\"></span>ore con effetti a O.C<span class=\"_ _0\"></span>.I.  variazioni dicembre 2<span class=\"_ _0\"></span>022 valutate ad e<span class=\"_ _0\"></span>quity  inflazione apporti  Autopistas del Sol S.A. <span class=\"_ _0\"></span> 16.769 - 415 -  (8.054)  (803) 11.006 - 19.333  Brennero Tunnel Constr<span class=\"_ _0\"></span>uction S.C.r.l. <span class=\"_ _0\"></span> 47<span class=\"ls0\"> </span>- - - - - - - 47<span class=\"ls0\"> </span> C.P.R.3  1 - - - - - - - 1  CO.SAT S.C.r.l. (in liq.) <span class=\"_ _0\"></span> 5 - - - - - - - 5  Consorzio Astaldi-F<span class=\"_ _0\"></span>ederici-Todini <span class=\"_ _0\"></span>(in liq.)  31<span class=\"ls0\"> </span>- - - - - - - 31<span class=\"ls0\"> </span> Consorzio Consarno <span class=\"_ _0\"></span> 5 -  (5) - - - - - -  Consorzio del Sinni <span class=\"_ _0\"></span> 12<span class=\"ls0\"> </span>- - - - - - - 12<span class=\"ls0\"> </span> Consorzio Imprese Lav<span class=\"_ _0\"></span>ori FF.SS. di Saline <span class=\"_ _0\"></span>- FEIC <span class=\"_ _0\"></span> 5  (5) - - - - - - -  Consorzio Iricav Uno (i<span class=\"_ _0\"></span>n liq.)  124 - - - - - - - 124  Consorzio Ital.Co.Cer.  <span class=\"_ _0\"></span>(in Liq.) <span class=\"_ _0\"></span> 15<span class=\"ls0\"> </span>- - - - - - - 15<span class=\"ls0\"> </span> Consorzio MM4 <span class=\"_ _0\"></span> 129 - - - - - - - 129  Consorzio NOG.MA <span class=\"_ _0\"></span>(in liq.)  83<span class=\"ls0\"> </span> (74) -  (9) - - - - -  Consorzio Sarda Costruzi<span class=\"_ _0\"></span>oni Generali - <span class=\"_ _0\"></span>SACOGEN <span class=\"_ _0\"></span> 3 - - - - - - - 3  Consorzio Trevi -<span class=\"_ _0\"></span> S.G.F. INC per Napoli <span class=\"_ _0\"></span> 5 - - - - - - - 5  Diga di Blufi S.C.r.l. (in liq.) <span class=\"_ _0\"></span> 15<span class=\"ls0\"> </span>- - - - - - - 15<span class=\"ls0\"> </span> Ecosarno S.C.r.l. (in Liq.) <span class=\"_ _0\"></span> 17<span class=\"ls0\"> </span>- - - - - - - 17<span class=\"ls0\"> </span> Enecor S.A.  - - 64<span class=\"ls0\"> </span>-  (40) - 63<span class=\"ls0\"> </span>- 86<span class=\"ls0\"> </span> Eurolink S.C.p.A. <span class=\"_ _0\"></span> 16.875 - - - - - - - 16.875  Grupo Unidos Por El Ca<span class=\"_ _0\"></span>nal S.A.  483.461 11.417  (10.545) 11.155 30.681 - - - 526.169  IRINA S.r.l. (in liq.) <span class=\"_ _0\"></span> 308 - - - - - - - 308  M.N. Metropolitana di Na<span class=\"_ _0\"></span>poli S.p.A. <span class=\"_ _0\"></span> 5.174 - 362 - - - - - 5.536  M.O.MES. S.C.r.l. <span class=\"_ _0\"></span> 6 - - - - - - - 6  Metro C S.C.p.A. <span class=\"_ _0\"></span> 19.671 - - - - - - - 19.671  Metro de Lima Line<span class=\"_ _0\"></span>a 2 S.A.  31.544 - 3.877 - 1.902 - - - 37.324  Metrogenova S.C.r.l. <span class=\"_ _0\"></span>(in liq.)  13<span class=\"ls0\"> </span>- - - - - - - 13<span class=\"ls0\"> </span> Mobilink Hurontario Gener<span class=\"_ _0\"></span>al Partnership <span class=\"_ _0\"></span> 4.127 - 3.278 - 4.547 - - - 11.951  Mobilinx Hurontario <span class=\"_ _0\"></span>Services Ltd. <span class=\"_ _0\"></span> 207 - 168 -  (9) - - - 366  Mose Bocca di Chioggi<span class=\"_ _0\"></span>a S.C.r.l. (in liq.) <span class=\"_ _0\"></span> 2 - - - - - - - 2  Mose-Treporti S.C.r.l. <span class=\"_ _0\"></span>(in liq.)  4 - - - - - - - 4  N.P.F. <span class=\"ff1a\">\u2013</span> Nuovo Polo Fie<span class=\"_ _0\"></span>ristico S.C.r.l. (in liq.) <span class=\"_ _0\"></span> 20<span class=\"ls0\"> </span>- - - - - - - 20<span class=\"ls0\"> </span> Olbia 90 S.C.r.l. (in liq.) <span class=\"_ _0\"></span> 3 - - - - - - - 3  Otoyol Deniz Tasimaciligi A.<span class=\"_ _0\"></span>S.  67<span class=\"ls0\"> </span>- - -  (16) - - - 51<span class=\"ls0\"> </span> Otoyol Isletme Ve Bakim A<span class=\"_ _0\"></span>.S.  7.792 - 1.087  (1.418)  (219)  (699) - - 6.543  Passante di Mestre S.C.p.A<span class=\"_ _0\"></span>. (in liq.) <span class=\"_ _0\"></span> 2.333  (848) - - - - - - 1.485  Pedelombarda S.C.p.A. <span class=\"_ _0\"></span>(in liq.)  3.550 - - - - - - - 3.550  Pegaso S.C.r.l. (in Liq.) <span class=\"_ _0\"></span> 114 - - - - - - - 114  Renovation Palais De<span class=\"_ _0\"></span>s Nations S.A. <span class=\"_ _0\"></span> 1.556 - - 1.373 23<span class=\"ls0\"> </span> (1.558) - - 1.393  S. Ruffillo S.C.r.l. (in liq.) <span class=\"_ _0\"></span> 21<span class=\"ls0\"> </span>- - - - - - - 21<span class=\"ls0\"> </span> S.E.I.S. S.p.A.  8.507 -  (214)  (6.418) - - - - 1.874  Sellero S.C.r.l. (in liq.) <span class=\"_ _0\"></span> 4 - - - - - - - 4  Sistranyac S.A.  150 - - - - - - - 150 Informativa sulla mo<span class=\"_ _1\"></span>vimentazione dell<span class=\"_ _1\"></span>e partecipazioni del Gru<span class=\"_ _4\"></span>ppo al 31 dicembre 2022 Partecipazio<span class=\"_ _0\"></span>ni in imprese c<span class=\"_ _0\"></span>ollegate \u20ac/1000<span class=\"ff19\"> </span>Movimenti di<span class=\"_ _0\"></span> periodo Acquisizioni, Risultato del<span class=\"_ _0\"></span>le Variazione ri<span class=\"_ _0\"></span>serva da Valore di caric<span class=\"_ _0\"></span>o al 31 versamenti di c<span class=\"_ _0\"></span>apitale (Svalutazioni) /<span class=\"_ _0\"></span> Valutazioni<span class=\"_ _0\"></span> ad equity Riclassifiche ed <span class=\"_ _0\"></span>altre Valore di caric<span class=\"_ _0\"></span>o al 31 Denominazio<span class=\"_ _0\"></span>ne partecipazioni (Dividendi) adeguament<span class=\"_ _0\"></span>o dicembre 2<span class=\"_ _0\"></span>021 e (dismissioni<span class=\"_ _0\"></span>) ed altri Ripristini di val<span class=\"_ _0\"></span>ore con effetti a O.C<span class=\"_ _0\"></span>.I.  variazioni dicembre 2<span class=\"_ _0\"></span>022 valutate ad e<span class=\"_ _0\"></span>quity  inflazione apporti  Sotra Link Holdco A.S. <span class=\"_ _0\"></span> - 5 - - - - - - 5  Tangenziale Seconda S.C<span class=\"_ _0\"></span>.r.l. (in liq.) <span class=\"_ _0\"></span> 19<span class=\"ls0\"> </span>- - - - - - - 19<span class=\"ls0\"> </span> Tartano S.r.l. Societ\u00e0 Agric<span class=\"_ _0\"></span>ola  994 - -  (4) - - - - 990  Trieste Due S.C.ar.l. (in liq.<span class=\"_ _0\"></span>)  5 - - - - - - - 5  Valdostana Condotte <span class=\"_ _0\"></span>- Cossi <span class=\"_ _0\"></span> 20<span class=\"ls0\"> </span>- - - - - - - 20<span class=\"ls0\"> </span> VE.CO. S.C.r.l.  3 - - - - - - - 3  Yacylec S.A.  566 - 35<span class=\"ls0\"> </span>-  (217)  (57) 323 7 658  Yuma Concesionaria S.A.<span class=\"_ _0\"></span>  1.277 - 5.636 -  (904) - - - 6.010 Totale parte<span class=\"_ _0\"></span>cipazioni in impre<span class=\"_ _0\"></span>se collegate<span class=\"_ _0\"></span> 605.658 10.494 4.157 4.679 27.695  (3.117) 11.392 7 660.965 Joint venture<span class=\"_ _0\"></span> \u20ac/1000<span class=\"ff19\"> </span>Movimenti di<span class=\"_ _0\"></span> periodo Acquisizioni, Risultato del<span class=\"_ _0\"></span>le Variazione ri<span class=\"_ _0\"></span>serva da Valore di caric<span class=\"_ _0\"></span>o al 31 versamenti di c<span class=\"_ _0\"></span>apitale (Svalutazioni) /<span class=\"_ _0\"></span> Valutazioni<span class=\"_ _0\"></span> ad equity Riclassifiche ed <span class=\"_ _0\"></span>altre Valore di caric<span class=\"_ _0\"></span>o al 31 Denominazio<span class=\"_ _0\"></span>ne partecipazioni (Dividendi) adeguament<span class=\"_ _0\"></span>o dicembre 2<span class=\"_ _0\"></span>021 e (dismissioni<span class=\"_ _0\"></span>) ed altri Ripristini di val<span class=\"_ _0\"></span>ore con effetti a O.C<span class=\"_ _0\"></span>.I.  variazioni dicembre 2<span class=\"_ _0\"></span>022 valutate ad e<span class=\"_ _0\"></span>quity  inflazione apporti  Ankara Etlik Hastane I<span class=\"_ _0\"></span>sletme Ve Bakim Ano<span class=\"_ _0\"></span>nim Sirketi <span class=\"_ _0\"></span> 20.110 -  (1.993)  (14.615)  (3) - - - 3.500  Arge BBT - Baulos H4<span class=\"_ _0\"></span>1 - Sillschlucht - <span class=\"_ _0\"></span>Pfons  - 50<span class=\"ls0\"> </span>1.453 - - - - - 1.503  C.F.M. S.C.r.l. (in liq.) <span class=\"_ _0\"></span> 21<span class=\"ls0\"> </span>- - - - - - - 21<span class=\"ls0\"> </span> Consorcio Federici/Impre<span class=\"_ _0\"></span>sit/Ice Cochabam<span class=\"_ _0\"></span>ba <span class=\"_ _0\"></span> 16<span class=\"ls0\"> </span>- - - - - - - 16<span class=\"ls0\"> </span> Consorzio GI.IT. (in liq.) <span class=\"_ _0\"></span> 1 - - - - - - - 1  Depurazione Palermo S<span class=\"_ _0\"></span>.C.r.l. (in liq.) <span class=\"_ _0\"></span> 4 - - - - - - - 4  Dolomiti Webuild Impleni<span class=\"_ _0\"></span>a  5 - - - - - - - 5  Etlik Hastane P.A. S.r.l. <span class=\"_ _0\"></span> 2.628 - 585 - - - - - 3.213  Flatiron West Inc.- T<span class=\"_ _0\"></span>he Lane Constr. C<span class=\"_ _0\"></span>orp. Joint Venture <span class=\"_ _0\"></span> - 14.055 5.711 -  (433)  (12.156) -  (5.426) 1.751  Fluor-Lane 95 LLC <span class=\"_ _0\"></span> 17<span class=\"ls0\"> </span>- - - 1 - - - 18<span class=\"ls0\"> </span> I4 Leasing LLC  9.880 - 469 - 605 - - - 10.954  ICA LT Limited Liability C<span class=\"_ _0\"></span>ompany <span class=\"_ _0\"></span> - - - - - - - - 1  Infraflegrea S.C.r.l. (in li<span class=\"_ _0\"></span>q.)  15<span class=\"ls0\"> </span>- - - - - - - 15<span class=\"ls0\"> </span> La Maddalena <span class=\"_ _0\"></span> 6 - - - - - - - 6  OHL - Posillico - Seli Ov<span class=\"_ _0\"></span>erseas Joint Ventu<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span> 1.841 - - 784 - - - - 2.625  PerGenova S.C.p.A. (in liq.<span class=\"_ _0\"></span>)  500 - - - - - - - 500  Purple Line Transit Cons<span class=\"_ _0\"></span>tructors LLC <span class=\"_ _0\"></span> 1.802 -  (241) - 132  (1.368) - - 326  Segrate S.C.r.l.  4 - - - - - - - 4  Techint S.A.C.I.- Hoch<span class=\"_ _0\"></span>tief A.G.- Im<span class=\"_ _0\"></span>pregilo S.p.A.-Iglys<span class=\"_ _0\"></span> S.A. 4 382 - - - - - - 386 UTE   Unionport Constructor<span class=\"_ _0\"></span>s Joint Venture <span class=\"_ _0\"></span> 13.560 2.073  (4.517) - 870 - - - 11.986 Totale Joint v<span class=\"_ _0\"></span>enture 50.414 16.560 1.468 (13.830) 1.173 (13.523) - (5.426) 36.834 Sub totale pa<span class=\"_ _0\"></span>rtecipazioni in i<span class=\"_ _0\"></span>mprese valutate co<span class=\"_ _0\"></span>n il 656.071 27.054 5.625  (9.151) 28.868  (16.641) 11.392  (5.419) 697.799 metodo del p<span class=\"_ _0\"></span>atrimonio nett<span class=\"_ _0\"></span>o Altre partecip<span class=\"_ _0\"></span>azioni \u20ac/1000<span class=\"ff19\"> </span>Movimenti di<span class=\"_ _0\"></span> periodo Acquisizioni, Risultato del<span class=\"_ _0\"></span>le Variazione ri<span class=\"_ _0\"></span>serva da Valore di caric<span class=\"_ _0\"></span>o al 31 versamenti di c<span class=\"_ _0\"></span>apitale (Svalutazioni) /<span class=\"_ _0\"></span> Valutazioni<span class=\"_ _0\"></span> ad equity Riclassifiche ed <span class=\"_ _0\"></span>altre Valore di caric<span class=\"_ _0\"></span>o al 31 Denominazio<span class=\"_ _0\"></span>ne partecipazioni (Dividendi) adeguament<span class=\"_ _0\"></span>o dicembre 2<span class=\"_ _0\"></span>021 e (dismissioni<span class=\"_ _0\"></span>) ed altri Ripristini di val<span class=\"_ _0\"></span>ore con effetti a O.C<span class=\"_ _0\"></span>.I.  variazioni dicembre 2<span class=\"_ _0\"></span>022 valutate ad e<span class=\"_ _0\"></span>quity  inflazione apporti  Acqua Campania S.p.A. <span class=\"_ _0\"></span> 10<span class=\"ls0\"> </span>- - - - - - - 10<span class=\"ls0\"> </span> Asse Sangro Consorzio (i<span class=\"_ _0\"></span>n liq.) <span class=\"_ _0\"></span> 22<span class=\"ls0\"> </span>- - - - - - - 22<span class=\"ls0\"> </span> Centoquattro S.C.r.l. <span class=\"_ _0\"></span> 1 - - - - - - - 1  Centotre S.C.r.l.  1 - - - - - - - 1  Consorzio Casale Nei <span class=\"_ _0\"></span> 1 - - - - - - - 1  Consorzio Centro Un<span class=\"_ _0\"></span>o (in liq.) <span class=\"_ _0\"></span> 3 - - - - - - - 3  Consorzio Ferrofir (in liq.) <span class=\"_ _0\"></span> 535 - - - - - - - 535  Consorzio Tratta Determin<span class=\"_ _0\"></span>ante Citt\u00e0 Vitale <span class=\"_ _0\"></span>- TRA<span class=\"_ _0\"></span>.DE.CIV  28<span class=\"ls0\"> </span>- - - - - - - 28<span class=\"ls0\"> </span> Consorzio Utenti Servi<span class=\"_ _0\"></span>zi Salaria Vallericca  <span class=\"_ _0\"></span> 17<span class=\"ls0\"> </span>- - - - - - - 17<span class=\"ls0\"> </span> Consorzio Venezia Nuov<span class=\"_ _0\"></span>a  48<span class=\"ls0\"> </span>- - - - - - - 48<span class=\"ls0\"> </span> Emittenti Titoli S.p.A. (in liq<span class=\"_ _0\"></span>.)  11<span class=\"ls0\"> </span>- - - - - - - 11<span class=\"ls0\"> </span> Grassetto S.p.A. (in liq.) <span class=\"_ _0\"></span> 8 - - - - - - - 8  Immobiliare Golf Club C<span class=\"_ _0\"></span>astel D'Aviano S.r.l.<span class=\"_ _0\"></span>  20<span class=\"ls0\"> </span>- - - - - - - 20<span class=\"ls0\"> </span> Istituto per lo Sviluppo Edilizi<span class=\"_ _0\"></span>o ed Urbani<span class=\"_ _0\"></span>stico  - IS<span class=\"_ _0\"></span>VEUR 64<span class=\"ls0\"> </span>- - - - - - - 64<span class=\"ls0\"> </span>S.p.A. (in liq.)   Markland S.r.l. (in liq.) <span class=\"_ _0\"></span> 1  (1) - - - - - - -  Messina Catania tratto N<span class=\"_ _0\"></span>ord  7 - - - - - - - 7  Metro 5 S.p.A. <span class=\"_ _0\"></span> 1.645 - - - - - - - 1.645  MN 6 S.C.r.l. <span class=\"_ _0\"></span> 1 - - - - - - - 1  Mose Operae S.C.r.l. (in liq.<span class=\"_ _0\"></span>)  2 - - - - - - - 2  Nomisma - Societ\u00e0 di St<span class=\"_ _0\"></span>udi Economici S.p.<span class=\"_ _0\"></span>A.  27<span class=\"ls0\"> </span>- - - - - - - 27<span class=\"ls0\"> </span> Pavimental S.p.A. <span class=\"_ _0\"></span> 62<span class=\"ls0\"> </span>- - - - - - - 62<span class=\"ls0\"> </span> PROG.ESTE S.p.A. <span class=\"_ _0\"></span> 92<span class=\"ls0\"> </span>- - - - - - - 92<span class=\"ls0\"> </span> S. Benedetto S.C.r.l. (in liq.<span class=\"_ _0\"></span>)  10<span class=\"ls0\"> </span>- - - - - - - 10<span class=\"ls0\"> </span> S.A.T. S.p.A.  361 - - - - - - - 361  Skiarea Valchiavenna <span class=\"_ _0\"></span>S.p.A.  117 - - - - - - - 117  SPV Linea M4 S.p.A. <span class=\"_ _0\"></span> 47.421 - - - - - - - 47.421  UJoint Venture Astaldi S<span class=\"_ _0\"></span>.p.A. (Suc. Cile<span class=\"_ _0\"></span>), VCGP (Ag en 14<span class=\"ls0\"> </span>- - - - - -  (2) 12<span class=\"ls0\"> </span>Chile) e VCGP<span class=\"ff1a\">\u2013</span>Ast<span class=\"_ _0\"></span>aldi Ingenieria y Con<span class=\"_ _0\"></span>st.Ltd. <span class=\"_ _0\"></span>  Veneta Sanitaria Finanz<span class=\"_ _0\"></span>a di Progetto S.p.A. <span class=\"_ _0\"></span>- V.S.F.P. 512 - - - - - - - 512 S.p.A.    Strumenti finanziari par<span class=\"_ _0\"></span>tecipativi - PA.<span class=\"_ _0\"></span>DE. - Astaris S.p.A. <span class=\"_ _0\"></span> 29.123 - - - - - - 416 29.539 Totale altre p<span class=\"_ _0\"></span>artecipazioni 80.161  (1) - - - - - 414<span class=\"ls0\"> </span>80.575 Totale parte<span class=\"_ _0\"></span>cipazioni  736.233 27.053 5.625  (9.151) 28.868  (16.641) 11.392  (5.005) 778.373 ] Fondi rischi <span class=\"_ _0\"></span>su partecipazioni<span class=\"_ _0\"></span> \u20ac/1000<span class=\"ff19\"> </span>Movimenti di<span class=\"_ _0\"></span> periodo Acquisizioni, v<span class=\"_ _0\"></span>ersamenti di Valore di caric<span class=\"_ _0\"></span>o al 31 Valutazioni<span class=\"_ _0\"></span> ad equity con (Svalutazioni) /<span class=\"_ _0\"></span> Ripristini di (Accantona<span class=\"_ _0\"></span>menti) / Utilizzo Riclassifiche ed <span class=\"_ _0\"></span>altre Valore di caric<span class=\"_ _0\"></span>o al 31 Denominazio<span class=\"_ _0\"></span>ne capitale e (di<span class=\"_ _0\"></span>smissioni) ed dicembre 2<span class=\"_ _0\"></span>021 effetti a O.<span class=\"_ _0\"></span>C.I.  valore fondi rischi variazioni dicembre 2<span class=\"_ _0\"></span>022 altri apporti  AGL Joint Venture <span class=\"_ _0\"></span>  (1.997) -  (144) - 1.585 -  (556)  Aguas del Gran Buenos<span class=\"_ _0\"></span> Aires S.A. (in liq.) <span class=\"_ _0\"></span> - - - -  (18) -  (18)  Avrasya Metro Grubu S<span class=\"_ _0\"></span>.r.l . (in Liq.) <span class=\"_ _0\"></span> - - - -  (146) -  (146)  Cagliari 89 S.c.r.l. (in liq.) <span class=\"_ _0\"></span>  (133) 93<span class=\"ls0\"> </span>- - 40<span class=\"ls0\"> </span>- -  Consorzio Astaldi-F<span class=\"_ _0\"></span>ederici-Todini <span class=\"_ _0\"></span>Kramis   (4.204) - - -  (455) -  (4.658)  Consorzio Groupeme<span class=\"_ _0\"></span>nt Lesi-Dipent<span class=\"_ _0\"></span>a    (1) - - - - -  (1)  Fisia Abeima LLC <span class=\"_ _0\"></span>  (9.077) -  (567) - 688 -  (8.956)  Fisia GS Inima (Al Ghubr<span class=\"_ _0\"></span>a) LLC <span class=\"_ _0\"></span> - -  (18) -  (11) -  (29)  Flatiron West Inc.- T<span class=\"_ _0\"></span>he Lane Constr. C<span class=\"_ _0\"></span>orp. Joint Venture <span class=\"_ _0\"></span>  (5.426) - - - - 5.426 -  Fluor-Lane South Carolina<span class=\"_ _0\"></span> LLC <span class=\"_ _0\"></span>  (1.671) -  (103) -  (48) -  (1.821)  Impregilo Arabia Ltd. <span class=\"_ _0\"></span>  (2.096) 406 - -  (81) -  (1.771)  Ochre Solutions Holding<span class=\"_ _0\"></span>s Ltd. <span class=\"_ _0\"></span>  (168) - - - 168 - -  Sclafani S.c.r.l. (in liq.) <span class=\"_ _0\"></span>  (161) 161 - - - - -  Skanska-Granite-L<span class=\"_ _0\"></span>ane Joint Venture <span class=\"_ _0\"></span>  (59.874) -  (3.532) -  (13.530) -  (76.937)  VCGP - Astaldi Inge<span class=\"_ _0\"></span>nieria y Construccion <span class=\"_ _0\"></span>Limitada <span class=\"_ _0\"></span>  (323) - - - - -  (323)  Webuild - Kolin   (126) - - -  (40) -  (166) Totale fondi ri<span class=\"_ _0\"></span>schi su partecip<span class=\"_ _0\"></span>azioni   (85.257) 660<span class=\"ls0\"> </span> (4.364) -  (11.848) 5.427  (95.383) Elenco Societ<span class=\"_ _3\"></span>\u00e0 <span class=\"ff19\"> </span>del Gruppo W<span class=\"_ _5\"></span>ebui<span class=\"_ _0\"></span>ld<span class=\"ff19\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>Webuild S.p.A. Italia<span class=\"fca sc0\"> </span>Euro 600.000.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>3E System S.r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>NBI S.p.A. integrale<span class=\"fca sc0\"> </span>Salini Polska Ltd. <span class=\"_ _0\"></span>Liability A1 Motorway Tuszyn-<span class=\"_ _0\"></span>Pyrzowice lot F J<span class=\"_ _0\"></span>oint Venture<span class=\"_ _0\"></span> Polonia<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>94,99<span class=\"fca sc0\"> </span>5<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> A10 S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>62,52<span class=\"fca sc0\"> </span>62,52<span class=\"fca sc0\"> </span>NBI S.p.A. integrale<span class=\"fca sc0\"> </span>Afragola FS S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>82,54<span class=\"fca sc0\"> </span>17,46<span class=\"fca sc0\"> </span>NBI S.p.A. integrale<span class=\"fca sc0\"> </span>AGN HAGA AB         <span class=\"_ _0\"></span>   Svezia<span class=\"fca sc0\"> </span>SEK 1.000<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Aguas de Punilla Sociedad C<span class=\"_ _0\"></span>oncesionaria S.<span class=\"_ _0\"></span>A.  Cile<span class=\"fca sc0\"> </span>CLP 40.000.000.000<span class=\"fca sc0\"> </span>99,998<span class=\"fca sc0\"> </span>99,998<span class=\"fca sc0\"> </span>Astaldi Concessions S.p.A. <span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Lane Mideast Contrac. L<span class=\"_ _0\"></span>LC Al Maktoum Internati<span class=\"_ _0\"></span>onal Airport Joint Ven<span class=\"_ _0\"></span>ture Emirati Arabi<span class=\"fca sc0\"> </span>29,4<span class=\"fca sc0\"> </span>29,4<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>AR.GI. S.C.p.A. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 35.000.000<span class=\"fca sc0\"> </span>99,99<span class=\"fca sc0\"> </span>99,99<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>AS.M. S.C. a r.l. Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>75,91<span class=\"fca sc0\"> </span>75,91<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Astaldi Algerie-E.u.r.l.<span class=\"_ _0\"></span> Algeria<span class=\"fca sc0\"> </span>DZD 50.000.000 100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Astaldi Arabia Ltd.<span class=\"_ _0\"></span> Arabia<span class=\"fca sc0\"> </span>SAR 5.000.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Astaldi International Ltd<span class=\"_ _0\"></span>. integrale<span class=\"fca sc0\"> </span>Astaldi Bulgaria Ltd. (in liq<span class=\"_ _0\"></span>.) Bulgaria<span class=\"fca sc0\"> </span>BGN 5.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Astaldi Canada Design <span class=\"_ _0\"></span>and Construcion Inc.<span class=\"_ _0\"></span> Canada<span class=\"fca sc0\"> </span>CAD 20.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Astaldi Canada Enterp. Inc.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Astaldi Canada Enterpri<span class=\"_ _0\"></span>ses Inc.<span class=\"_ _0\"></span> Canada<span class=\"fca sc0\"> </span>CAD 10.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Astaldi Canada Inc.<span class=\"_ _0\"></span> Canada<span class=\"fca sc0\"> </span>CAD 20.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Astaldi Concessions S.p.A. <span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 300.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Astaldi Construction Corp<span class=\"_ _0\"></span>oration<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>USD 18.972.000<span class=\"fca sc0\"> </span>65,813<span class=\"fca sc0\"> </span>65,813<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Astaldi de Venezuela C.A.<span class=\"_ _0\"></span> Venezuela<span class=\"fca sc0\"> </span>VE<span class=\"ls0\">D </span>110.300<span class=\"fca sc0\"> </span>99,803<span class=\"fca sc0\"> </span>99,803<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Astaldi India Services LLP<span class=\"_ _0\"></span> India<span class=\"fca sc0\"> </span>INR 30.003.000 99,99<span class=\"fca sc0\"> </span>99,99<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Astaldi International Inc<span class=\"_ _0\"></span>. Liberia<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Astaldi International Ltd. <span class=\"_ _0\"></span>(in liq.) Regno Unito<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Astaldi Mobilinx Huront<span class=\"_ _0\"></span>ario GP Inc.<span class=\"_ _0\"></span> Canada<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Astaldi Canada Enterp. Inc.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Astaldi Polska SZoo  (in liq.)<span class=\"_ _0\"></span> Polonia<span class=\"fca sc0\"> </span>P<span class=\"ls7e\">LN</span> 120.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Astaldi-Max Bogl-CC<span class=\"_ _0\"></span>CF Joint Venture<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>RON<span class=\"ls0\"> </span>40.000<span class=\"fca sc0\"> </span>66<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>66<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Astalnica S.A. Nicaragua<span class=\"fca sc0\"> </span>NIO 2.000.000 98<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>98<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Astalrom S.A.<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>RON<span class=\"ls0\"> </span>3.809.897<span class=\"fca sc0\"> </span>99,707<span class=\"fca sc0\"> </span>99,707<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>Astur Construction and <span class=\"_ _0\"></span>Trade A.S. Turchia<span class=\"fca sc0\"> </span>TRY 35.500.000 100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Bielle Impianti S.C. a r.l. (i<span class=\"_ _0\"></span>n liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 100.000<span class=\"fca sc0\"> </span>75<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>75<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>NBI S.p.A. integrale<span class=\"fca sc0\"> </span>Bovino Orsara AV<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> Brennero Galleriaacque <span class=\"_ _0\"></span>S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Fisia Italimpianti S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Bussentina S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 25.500<span class=\"fca sc0\"> </span>78,902<span class=\"fca sc0\"> </span>78,902<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>C.O.MES. S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 20.000<span class=\"fca sc0\"> </span>55<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>55<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>C43 Water Manageme<span class=\"_ _0\"></span>nt Builders<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation integrale<span class=\"fca sc0\"> </span>Capodichino AS.M. S.C. <span class=\"_ _0\"></span>a r.l. Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>66,83<span class=\"fca sc0\"> </span>66,83<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>CDE S.C. a r.l. Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>CO.ME.NA. S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) Italia<span class=\"fca sc0\"> </span>Euro 20.658<span class=\"fca sc0\"> </span>70,433<span class=\"fca sc0\"> </span>70,433<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>CO.MERI S.p.A. <span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 35.000.000<span class=\"fca sc0\"> </span>99,99<span class=\"fca sc0\"> </span>99,99<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>CO.VA. S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>NBI S.p.A. integrale<span class=\"fca sc0\"> </span>Collegamenti Integrati <span class=\"_ _0\"></span>Veloci C.I.V. S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 20.000<span class=\"fca sc0\"> </span>85<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>85<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Compagnia Gestio<span class=\"_ _0\"></span>ne Macchinari CO.GE.MA<span class=\"_ _0\"></span>. S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 200.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Consorcio Constructor <span class=\"_ _0\"></span>Webuild - Ci<span class=\"_ _0\"></span>gla (florianopolis)<span class=\"_ _0\"></span> Brasile<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Cigla S.A. integrale<span class=\"fca sc0\"> </span>Consorcio Impregilo Y<span class=\"_ _0\"></span>arull Rep. Dominicana<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Consortium Front Sud T<span class=\"_ _0\"></span>ETO3<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> integrale (b)<span class=\"fca sc0\"> </span>Consortium Ouest T<span class=\"_ _0\"></span>ETO4 Svizzera<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> integrale (b)<span class=\"fca sc0\"> </span>Consorzio Alta Veloci<span class=\"_ _0\"></span>t\u00e0 Torino/Milano <span class=\"_ _0\"></span>- C.A.V.TO.MI.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 5.000.000<span class=\"fca sc0\"> </span>74,69<span class=\"fca sc0\"> </span>74,69<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Consorzio C.A.V.E.T. - C<span class=\"_ _0\"></span>onsorzio Alta  <span class=\"_ _0\"></span>Velocit\u00e0 Emilia/To<span class=\"_ _0\"></span>scana<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 5.422.797<span class=\"fca sc0\"> </span>75,983<span class=\"fca sc0\"> </span>75,983<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Consorzio Cociv Italia<span class=\"fca sc0\"> </span>Euro 516.457<span class=\"fca sc0\"> </span>99,999<span class=\"fca sc0\"> </span>92,753<span class=\"fca sc0\"> </span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> Integrale<span class=\"fca sc0\"> </span>7,246<span class=\"fca sc0\"> </span>C.I.V. S.p.A. Consorzio Cossi LGV Ceneri<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>80<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Cossi Costruzioni S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>20<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> Consorzio Hirpinia AV<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> Consorzio Iricav Due<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 510.000<span class=\"fca sc0\"> </span>82,93<span class=\"fca sc0\"> </span>45,44<span class=\"fca sc0\"> </span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>37,49<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> Consorzio Italvenezia (in liq.<span class=\"_ _0\"></span>) Italia<span class=\"fca sc0\"> </span>Euro 77.450<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Consorzio Libyan Expre<span class=\"_ _0\"></span>ssway Contractor<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>78,91<span class=\"fca sc0\"> </span>78,91<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Consorzio Palermo Cata<span class=\"_ _0\"></span>nia ED Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Consorzio Scilla (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 1.000<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Consorzio Stabile Bu<span class=\"_ _0\"></span>si (in liq.) Italia<span class=\"fca sc0\"> </span>Euro 100.000<span class=\"fca sc0\"> </span>95,025<span class=\"fca sc0\"> </span>94<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>NBI S.p.A. integrale<span class=\"fca sc0\"> </span>0,025<span class=\"fca sc0\"> </span>C.I.T.I.E.  (in liq.) <span class=\"_ _0\"></span> 1<span class=\"fca sc0\"> </span>3E System S.r.l. (in Liq.)<span class=\"_ _0\"></span> Consorzio Stabile Operae<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 500.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>98<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> 1<span class=\"fca sc0\"> </span>NBI S.p.A. Constructora Ariguani SAS <span class=\"_ _0\"></span>En Reorganizaci<span class=\"_ _0\"></span>on Colombia<span class=\"fca sc0\"> </span>COP 100.000.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Construtora Impregil<span class=\"_ _0\"></span>o y Associados S.A.<span class=\"_ _0\"></span>-CIGLA S.A.<span class=\"_ _0\"></span> Brasile<span class=\"fca sc0\"> </span>BRL 2.480.849<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Cigla S.A. integrale<span class=\"fca sc0\"> </span>Copenaghen Metro Team <span class=\"_ _0\"></span>I/S Danimarca<span class=\"fca sc0\"> </span>99,989<span class=\"fca sc0\"> </span>99,989<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Corso del Popolo Enginee<span class=\"_ _0\"></span>ring S.C. a r.l. (in li<span class=\"_ _0\"></span>q.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>64,707<span class=\"fca sc0\"> </span>64,707<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Corso del Popolo S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 1.200.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Cossi Costruzioni S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 12.598.426<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>CHF 2.000.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>CSI Simplon Consorzio<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>99,99<span class=\"fca sc0\"> </span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>D&amp;C Joint Venture<span class=\"_ _0\"></span> Australia<span class=\"fca sc0\"> </span>78<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>78<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale (a)<span class=\"fca sc0\"> </span>DCSC Data Center Swis<span class=\"_ _0\"></span>s Contractor<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>99,9<span class=\"fca sc0\"> </span>99,9<span class=\"fca sc0\"> </span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>DEAS S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>57<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>57<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>NBI S.p.A. integrale<span class=\"fca sc0\"> </span>DIRPA 2 S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 50.020.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Consorzio Stabile Operae<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>DMS Design Consortium<span class=\"_ _0\"></span> S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Fibe S.p.A. Italia<span class=\"fca sc0\"> </span>Euro 3.500.000<span class=\"fca sc0\"> </span>99,998<span class=\"fca sc0\"> </span>99,989<span class=\"fca sc0\"> </span>0,003<span class=\"fca sc0\"> </span>Impregilo Intern. Infr. N.V.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>0,006<span class=\"fca sc0\"> </span>Fisia Ambiente S.p.A.<span class=\"_ _0\"></span> Fisia - Alkatas Joint Venture<span class=\"_ _0\"></span> Turchia<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Fisia Italimpianti S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Fisia Ambiente S.p.A. <span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 3.000.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>Fisia Italimpianti S.p.A. <span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 3.400.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Fisia LLC Oman<span class=\"fca sc0\"> </span>OMR<span class=\"ls0\"> </span>250.000<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Fisia Italimpianti S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Fisia Muhendislik VE Insaat<span class=\"_ _0\"></span> Anonim Sirketi<span class=\"_ _0\"></span> Turchia<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Fisia Italimpianti S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Fisia-Alkatas-Alke<span class=\"_ _0\"></span> Joint Venture Turchia<span class=\"fca sc0\"> </span>48<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>48<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Fisia Italimpianti S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Forum S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 51.000<span class=\"fca sc0\"> </span>99,98<span class=\"fca sc0\"> </span>79,98<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>20<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> Galfar - Salini Impregilo<span class=\"_ _0\"></span> - Cimolai Joint Vent<span class=\"_ _0\"></span>ure Qatar<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Garbi Linea 5 S.C. a r.l. <span class=\"_ _0\"></span>(in liq.) Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>GE.SAT. S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>53,85<span class=\"fca sc0\"> </span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia <span class=\"_ _0\"></span>S.p.A. Integrale<span class=\"fca sc0\"> </span>18,85<span class=\"fca sc0\"> </span>Astaldi Concessions S.p.A.<span class=\"_ _0\"></span> Salini Polska Ltd. Liability<span class=\"_ _0\"></span> Generalny Wykonawca Salini <span class=\"_ _0\"></span>Polska - <span class=\"_ _0\"></span>Impregilo - K<span class=\"_ _0\"></span>obylarnia S.A.<span class=\"_ _0\"></span> Polonia<span class=\"fca sc0\"> </span>66,68<span class=\"fca sc0\"> </span>33,34<span class=\"fca sc0\"> </span>33,34<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Grupo ICT II SAS Colombia<span class=\"fca sc0\"> </span>COP 9.745.180.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 2.186.743<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>HCE Costruzioni Ukraine L<span class=\"_ _0\"></span>LC Ucraina<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>99<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Hirpinia Orsara AV<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> IGLYS S.A. Argentina<span class=\"fca sc0\"> </span>ARS 10.000.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Impregilo Intern. Infr. N.V.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Impregilo International I<span class=\"_ _0\"></span>nfrastructures N.V.<span class=\"_ _0\"></span>  Paesi Bassi<span class=\"fca sc0\"> </span>Euro 45.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Astaldi Concessions S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Impregilo Lidco Libya Co<span class=\"_ _0\"></span> Libia<span class=\"fca sc0\"> </span>LYD 5.000.000<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Impregilo New Cross Ltd<span class=\"_ _0\"></span>. Regno Unito<span class=\"fca sc0\"> </span>GBP 2<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Impregilo Intern. Infr. N.V.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Impregilo-SK E&amp;C-G<span class=\"_ _0\"></span>alfar al Misnad Joint<span class=\"_ _0\"></span> Venture<span class=\"_ _0\"></span> Qatar<span class=\"fca sc0\"> </span>41,25<span class=\"fca sc0\"> </span>41,25<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>INC - Il Nuovo Castoro Al<span class=\"_ _0\"></span>gerie S.a.r.l.<span class=\"_ _0\"></span> Algeria<span class=\"fca sc0\"> </span>DZD 301.172.000<span class=\"fca sc0\"> </span>99,983<span class=\"fca sc0\"> </span>99,983<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Infraflegrea Progetto S<span class=\"_ _0\"></span>.C.p.A.  Italia<span class=\"fca sc0\"> </span>Euro 500.000<span class=\"fca sc0\"> </span>76<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>76<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>IS Joint Venture Australia<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Salini Australia PTY Ltd.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Isarco S.C. a r.l. Italia<span class=\"fca sc0\"> </span>Euro 100.000<span class=\"fca sc0\"> </span>79,98<span class=\"fca sc0\"> </span>79,98<span class=\"fca sc0\"> </span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Italstrade CCCF Joint Ve<span class=\"_ _0\"></span>nture Romis S.r.l. <span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>RON<span class=\"ls0\"> </span>540.000<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Italstrade S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 611.882<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Joint Venture Impregilo<span class=\"_ _0\"></span> S.p.A. - S.<span class=\"_ _0\"></span>G.F. INC S.p.A.<span class=\"_ _0\"></span> Grecia<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>Laguna S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>84,7<span class=\"fca sc0\"> </span>84,7<span class=\"fca sc0\"> </span>NBI S.p.A. integrale<span class=\"fca sc0\"> </span>Lane Abrams Joint Ve<span class=\"_ _0\"></span>nture USA<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation integrale<span class=\"fca sc0\"> </span>Lane Construction Corp<span class=\"_ _0\"></span>oration USA<span class=\"fca sc0\"> </span>USD 1.392.955<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Lane Industries Incorpor<span class=\"_ _0\"></span>ated integrale<span class=\"fca sc0\"> </span>Lane Corman Joint Venture<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation integrale<span class=\"fca sc0\"> </span>Lane Mideast Contrac. L<span class=\"_ _0\"></span>LC Lane DS - NC Consortium<span class=\"_ _0\"></span> (Ada) Emirati Arabi<span class=\"fca sc0\"> </span>24,5<span class=\"fca sc0\"> </span>24,5<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Lane Industries Incorpor<span class=\"_ _0\"></span>ated USA<span class=\"fca sc0\"> </span>USD 5<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Salini Impregilo - U<span class=\"_ _0\"></span>S Holdings Inc.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Lane Mideast Contracting <span class=\"_ _0\"></span>LLC Emirati Arabi<span class=\"fca sc0\"> </span>AED 300.000<span class=\"fca sc0\"> </span>49<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>49<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Impregilo Intern. Infr. N.V.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Lane Mideast Qatar LLC<span class=\"_ _0\"></span> Qatar<span class=\"fca sc0\"> </span>QAR<span class=\"ls0\"> </span>5.000.000<span class=\"fca sc0\"> </span>49<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>49<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Impregilo Intern. Infr. <span class=\"_ _0\"></span>N.V. integrale<span class=\"fca sc0\"> </span>Lane Securety Paving Joint <span class=\"_ _0\"></span>Venture<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation integrale<span class=\"fca sc0\"> </span>LMH_lane Cabot Yard Joi<span class=\"_ _0\"></span>nt Venture<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation integrale<span class=\"fca sc0\"> </span>MEL PP Pty Ltd.<span class=\"_ _0\"></span> Australia<span class=\"fca sc0\"> </span>AUD 1.000 100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Salini Australia PTY Ltd.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>MEL PP Trust Australia<span class=\"fca sc0\"> </span>AUD 1.000 100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Salini Australia PTY Ltd.<span class=\"_ _0\"></span> integrale (a)<span class=\"fca sc0\"> </span>Melito S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 77.400<span class=\"fca sc0\"> </span>66,667<span class=\"fca sc0\"> </span>66,667<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Mercovia S.A. Argentina<span class=\"fca sc0\"> </span>ARS 10.000.000<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Impregilo Intern. In<span class=\"_ _0\"></span>fr. N.V. integrale<span class=\"fca sc0\"> </span>Messina Catania lotto Nor<span class=\"_ _0\"></span>d Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> Messina Catania lotto Sud<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> Messina Stadio S.C. a r.l. (in liq<span class=\"_ _0\"></span>.) Italia<span class=\"fca sc0\"> </span>Euro 30.600<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Metro B S.r.l. Italia<span class=\"fca sc0\"> </span>Euro 20.000.000<span class=\"fca sc0\"> </span>52,52<span class=\"fca sc0\"> </span>52,52<span class=\"fca sc0\"> </span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Metro B1 S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 100.000<span class=\"fca sc0\"> </span>80,7<span class=\"fca sc0\"> </span>80,7<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Metro Blu S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> Mondial Milas-<span class=\"ff1a\">Bodrum H<span class=\"_ _0\"></span>avalimani Ulu<span class=\"_ _0\"></span>slararasi Terminal \u0130\u015fletme<span class=\"_ _0\"></span>cili\u011fi Ve Yatirim A.<span class=\"_ _0\"></span>S.<span class=\"_ _0\"></span></span> Turchia<span class=\"fca sc0\"> </span>TRY 37.518.000 80<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>80<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Astaldi Concessions S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Mosconi S.r.l. Italia<span class=\"fca sc0\"> </span>Euro 100.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Cossi Costruzioni S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Napoli Cancello Alta Velocit<span class=\"_ _0\"></span>\u00e0 S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> NBI Elektrik Elektromek<span class=\"_ _0\"></span>anik Tesisat Insaat V<span class=\"_ _0\"></span>e Ticaret I.S.<span class=\"_ _0\"></span> Turchia<span class=\"fca sc0\"> </span>TRY 10.720.000 100<span class=\"fca sc0\"> </span>94,999<span class=\"fca sc0\"> </span>NBI S.p.A. integrale<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>5,001<span class=\"fca sc0\"> </span>Astur Construction and <span class=\"_ _0\"></span>Trade A.S.<span class=\"_ _0\"></span> NBI S.p.A. Italia<span class=\"fca sc0\"> </span>Euro 7.500.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Nuovo Ospedale Sud Est <span class=\"_ _0\"></span>Baresen S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 35.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Ospedale del Mare <span class=\"_ _0\"></span>S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 50.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Ospedale Monopoli Fasan<span class=\"_ _0\"></span>o S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>NBI S.p.A. integrale<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 1.000.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Partenopea Finanza di Pr<span class=\"_ _0\"></span>ogetto S.C.p.A. (in <span class=\"_ _0\"></span>liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 9.300.000<span class=\"fca sc0\"> </span>99,99<span class=\"fca sc0\"> </span>99,99<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Passante Dorico S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 24.000.000<span class=\"fca sc0\"> </span>71<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>47<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>24<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> Pedelombarda Nuova <span class=\"_ _0\"></span>S.C.p.A. Italia<span class=\"fca sc0\"> </span>Euro 50.000<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> Integrale<span class=\"fca sc0\"> </span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> Pergenova Breakwate<span class=\"_ _0\"></span>r Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>PGH Ltd. Nigeria<span class=\"fca sc0\"> </span>NGN 52.000.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Pietrarossa S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) Italia<span class=\"fca sc0\"> </span>Euro 10.200<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Piscine dello Stadio S.r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 2.369.333<span class=\"fca sc0\"> </span>99,716<span class=\"fca sc0\"> </span>99,716<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Radimero S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Seli Overseas S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Redo-Association Mome<span class=\"_ _0\"></span>ntan\u00e9e<span class=\"_ _0\"></span> Congo<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>75<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Astaldi Internationale Inc.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Reggio Calabria - Scilla<span class=\"_ _0\"></span> S.C.p.A. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 35.000.000<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>RI.MA.TI. S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 100.000<span class=\"fca sc0\"> </span>83,42<span class=\"fca sc0\"> </span>83,42<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Rivigo Joint Venture (Ni<span class=\"_ _0\"></span>geria) Ltd.<span class=\"_ _0\"></span> Nigeria<span class=\"fca sc0\"> </span>NGN 100.000.000<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>PGH Ltd. integrale<span class=\"fca sc0\"> </span>Romairport S.r.l. <span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 500.000<span class=\"fca sc0\"> </span>99,263<span class=\"fca sc0\"> </span>99,263<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>S. Agata FS S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 20.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> S. Filippo S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.200<span class=\"fca sc0\"> </span>80<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>80<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>S.P.T.-Societ\u00e0 Passante T<span class=\"_ _0\"></span>orino S.C. a r.l. (in l<span class=\"_ _0\"></span>iq.) Italia<span class=\"fca sc0\"> </span>Euro 50.000<span class=\"fca sc0\"> </span>82,5<span class=\"fca sc0\"> </span>82,5<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>SA.PI. NOR Salini Impregil<span class=\"_ _0\"></span>o - Pizzarotti Joi<span class=\"_ _0\"></span>nt Venture<span class=\"_ _0\"></span> Norvegia<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Salerno-Reggio Calabria <span class=\"_ _0\"></span>S.C.p.A. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 50.000.000<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Salini Australia Pty Ltd.<span class=\"_ _0\"></span> Australia<span class=\"fca sc0\"> </span>AUD 4.350.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>Salini Impregilo - Duh<span class=\"_ _0\"></span>a Joint Venture<span class=\"_ _0\"></span> Slovacchia<span class=\"fca sc0\"> </span>75<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>75<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Salini Impregilo - He<span class=\"_ _0\"></span>aly Joint Venture (Tunn<span class=\"_ _0\"></span>el 3RPORT Indiana)<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation integrale<span class=\"fca sc0\"> </span>Salini Impregilo - He<span class=\"_ _0\"></span>aly Joint Venture N<span class=\"_ _0\"></span>EBT USA<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation integrale<span class=\"fca sc0\"> </span>Salini Impregilo - NRW J<span class=\"_ _0\"></span>oint Venture<span class=\"_ _0\"></span> Australia<span class=\"fca sc0\"> </span>80<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>80<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Salini Impregilo - Trist<span class=\"_ _0\"></span>ar Emirati Arabi<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Salini Insaat Taahhut S<span class=\"_ _0\"></span>anayi Ve Ticaret Ano<span class=\"_ _0\"></span>nim Sirketi (in liq.)<span class=\"_ _0\"></span> Turchia<span class=\"fca sc0\"> </span>TRY 50.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Salini Malaysia SDN BHD<span class=\"_ _0\"></span> Malaysia<span class=\"fca sc0\"> </span>MYR 1.100.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>90<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>10<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CO.GE.MA. S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Salini Namibia Proprietary<span class=\"_ _0\"></span> Ltd. Namibia<span class=\"fca sc0\"> </span>NAD 100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Salini Nigeria Ltd.<span class=\"_ _0\"></span> Nigeria<span class=\"fca sc0\"> </span>NGN 10.000.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>99<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>1<span class=\"fca sc0\"> </span>CO.GE.MA. S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Salini Polska Ltd. Liability<span class=\"_ _0\"></span> Salini Polska - Todini - <span class=\"_ _0\"></span>Salini Impregilo  <span class=\"_ _0\"></span>- S7 Joint Venture<span class=\"_ _0\"></span> Polonia<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>74,99<span class=\"fca sc0\"> </span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> Salini Polska Ltd. <span class=\"_ _0\"></span>Liability Salini Polska - Todini - <span class=\"_ _0\"></span>Salini Impregilo - <span class=\"_ _0\"></span>Pribex - S3 Joint Vent<span class=\"_ _0\"></span>ure Polonia<span class=\"fca sc0\"> </span>95<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>71,24<span class=\"fca sc0\"> </span>23,75<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> Salini Polska Ltd. Liability<span class=\"_ _0\"></span> Salini Polska - Todini - <span class=\"_ _0\"></span>Salini Impregilo - <span class=\"_ _0\"></span>Pribex - S8 Joint Vent<span class=\"_ _0\"></span>ure Polonia<span class=\"fca sc0\"> </span>95<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>71,24<span class=\"fca sc0\"> </span>23,75<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> Salini Polska Ltd. Liability C<span class=\"_ _0\"></span>o Polonia<span class=\"fca sc0\"> </span>PLN 393.450<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Salini Saudi Arabia Compa<span class=\"_ _0\"></span>ny Ltd.<span class=\"_ _0\"></span> Arabia<span class=\"fca sc0\"> </span>SAR 1.000.000<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Sartori Tecnologie Indu<span class=\"_ _0\"></span>striali S.r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 500.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>NBI S.p.A. integrale<span class=\"fca sc0\"> </span>SC Hydro Pty Ltd.<span class=\"_ _0\"></span> Australia<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Salini Australia PTY Ltd.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>SCI ADI Ortakligi Turchia<span class=\"fca sc0\"> </span>TRY 10.000<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>SCLC Polihali Diversion Tunnel J<span class=\"_ _0\"></span>oint Venture<span class=\"_ _0\"></span> Lesotho<span class=\"fca sc0\"> </span>69,99<span class=\"fca sc0\"> </span>69,99<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Scuola Carabinieri S.C. a r.l<span class=\"_ _0\"></span>. (in liq.) Italia<span class=\"fca sc0\"> </span>Euro 50.000<span class=\"fca sc0\"> </span>76,4<span class=\"fca sc0\"> </span>76,4<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Seac S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Congo<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Seli Middle East Construction<span class=\"_ _0\"></span> Co. W.L.L.<span class=\"_ _0\"></span> Qatar<span class=\"fca sc0\"> </span>QAR<span class=\"ls0\"> </span>200.000<span class=\"fca sc0\"> </span>49<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>49<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Seli Overseas S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Seli Overseas S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 3.000.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Seli Overseas USA Inc.<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>USD 1.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Seli Overseas S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Seli Tunneling Denmark A.p<span class=\"_ _0\"></span>.s. Danimarca<span class=\"fca sc0\"> </span>DKK<span class=\"ls0\"> </span>130.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Sirjo S.C.p.A. Italia<span class=\"fca sc0\"> </span>Euro 30.000.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> SLC Snowy Hydro Joint Ve<span class=\"_ _0\"></span>nture Australia<span class=\"fca sc0\"> </span>65<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>64,99<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation integrale<span class=\"fca sc0\"> </span>So Tunneling India Private Limite<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> India<span class=\"fca sc0\"> </span>INR 100.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Seli Overseas S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Sociedad Austral Mante<span class=\"_ _0\"></span>nciones y Operaciones S.p.A.<span class=\"_ _0\"></span> Cile<span class=\"fca sc0\"> </span>CLP 1.049.950.347 100<span class=\"fca sc0\"> </span>79,443<span class=\"fca sc0\"> </span>Astaldi Concessions S.p.A. <span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>20,557<span class=\"fca sc0\"> </span>NBI S.p.A. Societ\u00e0 Autostrada Broni <span class=\"_ _0\"></span>- Mortara<span class=\"_ _0\"></span> S.p.A. Italia<span class=\"fca sc0\"> </span>Euro 28.902.600<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Suramericana de Obras<span class=\"_ _0\"></span> Publicas C.A.- <span class=\"_ _0\"></span>Suropca C.A.<span class=\"_ _0\"></span> Venezuela<span class=\"fca sc0\"> </span>VE<span class=\"ls0\">D </span>2.874.118.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>99<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>1<span class=\"fca sc0\"> </span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Susa Dora Quattro S.C.<span class=\"_ _0\"></span> a r.l. (in liq.) Italia<span class=\"fca sc0\"> </span>Euro 51.000<span class=\"fca sc0\"> </span>90<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>90<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>SYS TS Pty Ltd. Australia<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>WBCA Pty Ltd.<span class=\"_ _0\"></span> integrale (a)<span class=\"fca sc0\"> </span>T.E.Q Construction Enterp<span class=\"_ _0\"></span>rise Inc.<span class=\"_ _0\"></span> Canada<span class=\"fca sc0\"> </span>CAD 10.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Astaldi Canada Enterp. Inc.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>TB Metro S.r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 100.000<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Texas High Speed Rail<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation integrale<span class=\"fca sc0\"> </span>The Lane Blythe Con<span class=\"_ _0\"></span>struction Joint Venture<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation integrale<span class=\"fca sc0\"> </span>Thessaloniki Metro CW J<span class=\"_ _0\"></span>oint Venture (AIS J<span class=\"_ _0\"></span>oint Venture)<span class=\"_ _0\"></span> Grecia<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Tione 2008 S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) Italia<span class=\"fca sc0\"> </span>Euro 100.000<span class=\"fca sc0\"> </span>95,025<span class=\"fca sc0\"> </span>95,025<span class=\"fca sc0\"> </span>Consorzio Stabile Bu<span class=\"_ _0\"></span>si (in Liq.) integrale<span class=\"fca sc0\"> </span>Todini Akkord Salini <span class=\"_ _0\"></span> Ucraina<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>75<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Toledo S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 50.000<span class=\"fca sc0\"> </span>90,394<span class=\"fca sc0\"> </span>90,394<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Valle Aconcagua S.A.<span class=\"_ _0\"></span> Cile<span class=\"fca sc0\"> </span>CLP 19.064.993 84,308<span class=\"fca sc0\"> </span>84,308<span class=\"fca sc0\"> </span>Astaldi Concessions S.p.A. <span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>VSL Electrical, Signing, <span class=\"_ _0\"></span>Lighting LLC<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation integrale<span class=\"fca sc0\"> </span>WBCA Pty Ltd.<span class=\"_ _0\"></span> Australia<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Webuild Concessions S.p.A<span class=\"_ _0\"></span>. integrale (a)<span class=\"fca sc0\"> </span>Webuild - Connect 6iX <span class=\"_ _0\"></span>GP Inc. Canada<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Webuild Canada Holdin<span class=\"_ _0\"></span>g Inc.<span class=\"_ _0\"></span> Integrale<span class=\"fca sc0\"> </span>Webuild - US Holding<span class=\"_ _0\"></span>s Inc. USA<span class=\"fca sc0\"> </span>USD 1.100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Webuild Canada Holdin<span class=\"_ _0\"></span>g Inc. Canada<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Webuild Civil Works<span class=\"_ _0\"></span> Canada<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Webuild Canada Holdin<span class=\"_ _0\"></span>g Inc.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Webuild Concessions S.p.A<span class=\"_ _0\"></span>. Italia<span class=\"fca sc0\"> </span>Euro 1.000.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Webuild - Fisia Joint Ve<span class=\"_ _0\"></span>nture Turchia<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>99,933<span class=\"fca sc0\"> </span>0,067<span class=\"fca sc0\"> </span>Fisia Muhendislik VE Insaat<span class=\"_ _0\"></span> Anonim Sirketi<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Webuild Innovations S.r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 1.000.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 100.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>Webuild Mobilink Huront<span class=\"_ _0\"></span>ario GP Inc.<span class=\"_ _0\"></span> Canada<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Webuild Canada Holdin<span class=\"_ _0\"></span>g Inc.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Webuild S.p.A. - The <span class=\"_ _0\"></span>Lane Construction Co. <span class=\"_ _0\"></span>- Jose J Chedi<span class=\"_ _0\"></span>ack S.A. UTE Argentina<span class=\"fca sc0\"> </span>ARS 10.000<span class=\"fca sc0\"> </span>75<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>73<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2<span class=\"fca sc0\"> </span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation integrale<span class=\"fca sc0\"> </span>Webuild-Terna SNFCC J<span class=\"_ _0\"></span>oint Venture<span class=\"_ _0\"></span> Grecia<span class=\"fca sc0\"> </span>Euro 100.000<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Western Station Joint Vent<span class=\"_ _0\"></span>ure Arabia<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Wres Senqu Bridge Joint <span class=\"_ _0\"></span>Venture Lesotho<span class=\"fca sc0\"> </span>55<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>55<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Integrale<span class=\"fca sc0\"> </span>Abeinsa Infr. e Fisia Italimpian<span class=\"_ _0\"></span>ti UTE Salalah<span class=\"_ _0\"></span> Spagna<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Fisia Italimpianti S.p.A.<span class=\"_ _0\"></span> joint oper.<span class=\"fca sc0\"> </span>Acciona Construccion <span class=\"_ _0\"></span>S.A. Y Webuild S.p.A. <span class=\"_ _0\"></span>UTE<span class=\"_ _0\"></span> Spagna<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Arriyad New Mobility<span class=\"_ _0\"></span> Consortium<span class=\"_ _0\"></span> Arabia<span class=\"fca sc0\"> </span>33,48<span class=\"fca sc0\"> </span>33,48<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Asocierea Astaldi - <span class=\"_ _0\"></span>Euroconstruct Tra<span class=\"_ _0\"></span>ding 98<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Asocierea Astaldi S.p.A<span class=\"_ _0\"></span>-IHI Infrastructure <span class=\"_ _0\"></span>Systems SO, Ltd. (Braila<span class=\"_ _0\"></span>) Romania<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Asocierea Astaldi S.p.A. <span class=\"_ _0\"></span>-Euroconstruct Tr<span class=\"_ _0\"></span>ading 98 S.r.l. <span class=\"_ _0\"></span>- RCV Global <span class=\"_ _0\"></span>Group S.r.l. (<span class=\"_ _0\"></span>Piata Sudului)<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Asocierea Joint Venture <span class=\"_ _0\"></span>Webuild S.p.A. <span class=\"_ _0\"></span>- Max Bogl (Medgidi<span class=\"_ _0\"></span>a-Costanza<span class=\"_ _0\"></span>) Romania<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Asocierea Lot 3 FCC-We<span class=\"_ _0\"></span>build - Conve<span class=\"_ _0\"></span>nsa     Romania<span class=\"fca sc0\"> </span>49,5<span class=\"fca sc0\"> </span>49,5<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Asocierea Webuild S.p.A.<span class=\"_ _0\"></span> <span class=\"ff1a\">\u2013</span> Max Boegl R<span class=\"_ _0\"></span>omania S.r.l. <span class=\"_ _0\"></span><span class=\"ff1a\">\u2013</span> Astalrom S.A<span class=\"_ _0\"></span>. <span class=\"ff1a\">\u2013</span> Consitrans S.r.l. <span class=\"_ _0\"></span>(Ogra-Cam<span class=\"_ _0\"></span>pia Turzii) Romania<span class=\"fca sc0\"> </span>49,971<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>9,971<span class=\"fca sc0\"> </span>Astalrom S.A.<span class=\"_ _0\"></span> joint oper.<span class=\"fca sc0\"> </span>Asocierea Webuild-F<span class=\"_ _0\"></span>CC-Salcef, lot 2\u00b0a<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>49,5<span class=\"fca sc0\"> </span>49,5<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Asocierea Webuild-F<span class=\"_ _0\"></span>CC-Salcef, lot 2\u00b0b<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>49,5<span class=\"fca sc0\"> </span>49,5<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Asocierea Webuild-F<span class=\"_ _0\"></span>CC-UTI-ACTIV <span class=\"_ _0\"></span>(Metro 5)  Romania<span class=\"fca sc0\"> </span>38,99<span class=\"fca sc0\"> </span>38,99<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Astadim S.C. SZoo<span class=\"_ _0\"></span> Polonia<span class=\"fca sc0\"> </span>PL<span class=\"ls0\">N </span>10.000<span class=\"fca sc0\"> </span>90<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>90<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Astaldi S.p.A. <span class=\"ff1a\">\u2013</span> Astalr<span class=\"_ _0\"></span>om S.A. Joint Venture <span class=\"_ _0\"></span>(Mihai Bravu)<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>99,927<span class=\"fca sc0\"> </span>75<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>24,927<span class=\"fca sc0\"> </span>Astalrom S.A.<span class=\"_ _0\"></span> joint oper.<span class=\"fca sc0\"> </span>Astaldi-Gulermak Joint <span class=\"_ _0\"></span>Venture Turchia<span class=\"fca sc0\"> </span>TRY 1.500<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Astaldi-SC Euroconstruc<span class=\"_ _0\"></span>t Tranding 98-<span class=\"_ _0\"></span>SC Astalrom Asocierea <span class=\"_ _0\"></span>(Orastie - <span class=\"_ _0\"></span>Sibiu) Romania<span class=\"fca sc0\"> </span>99,975<span class=\"fca sc0\"> </span>94,99<span class=\"fca sc0\"> </span>4,985<span class=\"fca sc0\"> </span>Astalrom S.A.<span class=\"_ _0\"></span> joint oper.<span class=\"fca sc0\"> </span>Astaldi-Tukerler Ortak <span class=\"_ _0\"></span>Girisimi Joint <span class=\"_ _0\"></span>Venture Turchia<span class=\"fca sc0\"> </span>TRY 1.500<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Astaldi-UTI-Romairport<span class=\"_ _0\"></span> Joint Venture (Clui <span class=\"_ _0\"></span>Napoca)<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>78,779<span class=\"fca sc0\"> </span>49<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>29,779<span class=\"fca sc0\"> </span>Romairport S.r.l. <span class=\"_ _0\"></span> joint oper. (a)<span class=\"fca sc0\"> </span>Astalrom - Decora Rezide<span class=\"_ _0\"></span>nt Romania<span class=\"fca sc0\"> </span>56,833<span class=\"fca sc0\"> </span>56,833<span class=\"fca sc0\"> </span>Astalrom S.A.<span class=\"_ _0\"></span> joint oper. (a)<span class=\"fca sc0\"> </span>Aster Astaldi-TIM-Ter<span class=\"_ _0\"></span>momeccanic<span class=\"_ _0\"></span>a Ecologica Polonia<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Aster Dantiscum<span class=\"_ _0\"></span> Polonia<span class=\"fca sc0\"> </span>PL<span class=\"ls0\">N </span>10.000<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Aster Resovia TM e Termome<span class=\"_ _0\"></span>ccanca Ecolog<span class=\"_ _0\"></span>ica Astaldi S.C.<span class=\"_ _0\"></span> Polonia<span class=\"fca sc0\"> </span>49<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>49<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Avrasya Metro Grubu <span class=\"_ _0\"></span>- AMG Joint Ve<span class=\"_ _0\"></span>nture Turchia<span class=\"fca sc0\"> </span>TRY 1.000<span class=\"fca sc0\"> </span>42<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>42<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>BSS-KSAB Joint Venture<span class=\"_ _0\"></span> Arabia<span class=\"fca sc0\"> </span>37,5<span class=\"fca sc0\"> </span>37,5<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Civil Works Joint Venture<span class=\"_ _0\"></span> Arabia<span class=\"fca sc0\"> </span>59,14<span class=\"fca sc0\"> </span>52<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>7,14<span class=\"fca sc0\"> </span>Salini Saudi Arabia Compa<span class=\"_ _0\"></span>ny Ltd.<span class=\"_ _0\"></span> joint oper.<span class=\"fca sc0\"> </span>CMC <span class=\"ls0\">- Mavundla - Im<span class=\"_ _0\"></span>pregilo Joint Venture<span class=\"_ _0\"></span> </span>Sud Africa<span class=\"fca sc0\"> </span>39,2<span class=\"fca sc0\"> </span>39,2<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Connect 6iX Contractor<span class=\"_ _0\"></span> Joint Venture<span class=\"_ _0\"></span> Canada<span class=\"fca sc0\"> </span>65<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>65<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Civil Works<span class=\"_ _0\"></span> joint oper.<span class=\"fca sc0\"> </span>Consorcio Ana Cua<span class=\"_ _0\"></span> Paraguay<span class=\"fca sc0\"> </span>55<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>55<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Consorcio Constructor T<span class=\"_ _0\"></span>umarin<span class=\"_ _0\"></span> Nicaragua<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Consorcio Contuy Medio<span class=\"_ _0\"></span> Grupo A C.I. S.p.A.<span class=\"_ _0\"></span> Ghella Sogene C.A.<span class=\"_ _0\"></span>, Otaola C.A.<span class=\"_ _0\"></span> Venezuela<span class=\"fca sc0\"> </span>36,4<span class=\"fca sc0\"> </span>36,4<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Consorcio Europeo Ho<span class=\"_ _0\"></span>spital de Chinandega<span class=\"_ _0\"></span> Nicaragua<span class=\"fca sc0\"> </span>29,65<span class=\"fca sc0\"> </span>29,65<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Consorcio Rio Mant<span class=\"_ _0\"></span>aro  Per\u00f9<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Consorcio Rio Urubam<span class=\"_ _0\"></span>ba Per\u00f9<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Consorzio Constructor <span class=\"_ _0\"></span>M2 Lima Per\u00f9<span class=\"fca sc0\"> </span>25,5<span class=\"fca sc0\"> </span>25,5<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Consorzio Constructor<span class=\"_ _0\"></span>a El Arenal <span class=\"_ _0\"></span> Honduras<span class=\"fca sc0\"> </span>49<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>49<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Consorzio Gdansk<span class=\"_ _0\"></span> Polonia<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Consorzio Lublino  (Astaldi <span class=\"_ _0\"></span>- PBDIM)<span class=\"_ _0\"></span> Polonia<span class=\"fca sc0\"> </span>94,98<span class=\"fca sc0\"> </span>94,98<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Consorzio Obrainsa -<span class=\"_ _0\"></span> Astaldi Per\u00f9<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>FCC - Webuild Constanza<span class=\"_ _0\"></span> Bypass Romania<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>FCC Construccion S.A. <span class=\"_ _0\"></span><span class=\"ff1a\">\u2013</span> Webuild S.p.A., J<span class=\"_ _0\"></span>oint Venture (Ar<span class=\"_ _0\"></span>ad - Timiso<span class=\"_ _0\"></span>ara) Romania<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Fisia Abeima Salalah Joint Vent<span class=\"_ _0\"></span>ure<span class=\"_ _0\"></span> Oman<span class=\"fca sc0\"> </span>35,7<span class=\"fca sc0\"> </span>35,7<span class=\"fca sc0\"> </span>Fisia LLC joint oper.<span class=\"fca sc0\"> </span>Fisia Italimpianti fil. Argentin<span class=\"_ _0\"></span>a-Acci<span class=\"_ _0\"></span>ona Agua fil. Argentin<span class=\"_ _0\"></span>a UTE Argentina<span class=\"fca sc0\"> </span>65<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>65<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Fisia Italimpianti filiale Arge<span class=\"_ _0\"></span>ntina joint oper.<span class=\"fca sc0\"> </span>G.R.B.K. Barrage de Kerr<span class=\"_ _0\"></span>ada et Adduction C<span class=\"_ _0\"></span>helif-Kerrada d<span class=\"_ _0\"></span>u Transfert M.A.O<span class=\"_ _0\"></span> Algeria<span class=\"fca sc0\"> </span>68,68<span class=\"fca sc0\"> </span>68,68<span class=\"fca sc0\"> </span>joint oper. (a)<span class=\"fca sc0\"> </span>Gebze-<span class=\"ff1a\">\u0130zmir Otoyolu \u0130<span class=\"_ _0\"></span>n\u015faati (NOMAYG) Adi <span class=\"_ _0\"></span>Ortakligi<span class=\"_ _0\"></span></span> Turchia<span class=\"fca sc0\"> </span>TRY 50.000<span class=\"fca sc0\"> </span>17,5<span class=\"fca sc0\"> </span>17,5<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Ghazi-Barotha Contract<span class=\"_ _0\"></span>ors Joint Venture<span class=\"_ _0\"></span> Pakistan<span class=\"fca sc0\"> </span>57,8<span class=\"fca sc0\"> </span>57,8<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Groupement Astaldi-<span class=\"_ _0\"></span>Somatra Get (G<span class=\"_ _0\"></span>.A.S.) Tunisia<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper. (a)<span class=\"fca sc0\"> </span>Groupement ASTEH<span class=\"_ _0\"></span> Algeria<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper. (a)<span class=\"fca sc0\"> </span>Groupement GR-RDM<span class=\"_ _0\"></span>   Algeria<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper. (a)<span class=\"fca sc0\"> </span>GS Inima -Fisia Italimp.<span class=\"_ _0\"></span> S.p.A. UTE Ghubra<span class=\"_ _0\"></span>h III Swro<span class=\"_ _0\"></span> Oman<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Fisia Italimpianti S.p.A.<span class=\"_ _0\"></span> joint oper.<span class=\"fca sc0\"> </span>I 405 Partners Joint Ven<span class=\"_ _0\"></span>ture USA<span class=\"fca sc0\"> </span>26,325<span class=\"fca sc0\"> </span>26,325<span class=\"fca sc0\"> </span>Astaldi Construction C<span class=\"_ _0\"></span>orporation<span class=\"_ _0\"></span> joint oper.<span class=\"fca sc0\"> </span>Ilka Metro Yapim Joint Ve<span class=\"_ _0\"></span>nture Turchia<span class=\"fca sc0\"> </span>TRY 10.000<span class=\"fca sc0\"> </span>15<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>15<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Astur Construction and <span class=\"_ _0\"></span>Trade A.S.<span class=\"_ _0\"></span> joint oper.<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>Lodz Consorzio<span class=\"_ _0\"></span> Polonia<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Max Boegl Romania <span class=\"_ _0\"></span>S.r.l. - Astaldi S.p.A.<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper. (a)<span class=\"fca sc0\"> </span>Mobilinx Hurontario C<span class=\"_ _0\"></span>ontractor Canada<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>42<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Civil Works<span class=\"_ _0\"></span> joint oper.<span class=\"fca sc0\"> </span>28<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Astaldi Canada Design &amp; <span class=\"_ _0\"></span>Construction Inc.<span class=\"_ _0\"></span> Mobilinx Hurontario D<span class=\"_ _0\"></span>B Joint Venture<span class=\"_ _0\"></span> Canada<span class=\"fca sc0\"> </span>48,692<span class=\"fca sc0\"> </span>48,692<span class=\"fca sc0\"> </span>Mobilinx Hurontario C<span class=\"_ _0\"></span>ontractor joint oper.<span class=\"fca sc0\"> </span>Nadlac-Arad Joint Ve<span class=\"_ _0\"></span>nture Romania<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Nathpa Jhakri  Joint Venture<span class=\"_ _0\"></span> India<span class=\"fca sc0\"> </span>USD 1.000.000<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> joint oper.<span class=\"fca sc0\"> </span>NBI - S.I.TE Installati<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>NBI S.p.A. joint oper. (b)<span class=\"fca sc0\"> </span>NBI<span class=\"ls0\">-A4  Joint Venture (<span class=\"_ _0\"></span>Elektromak)<span class=\"_ _0\"></span> </span>Turchia<span class=\"fca sc0\"> </span>TRY 1.500<span class=\"fca sc0\"> </span>99,99<span class=\"fca sc0\"> </span>99,99<span class=\"fca sc0\"> </span>NBI Elektrik Elekt. Tesisat <span class=\"_ _0\"></span>Insaat<span class=\"_ _0\"></span> joint oper.<span class=\"fca sc0\"> </span>NBI<span class=\"ls0\">-A4 Tunnel  Joint Vent<span class=\"_ _0\"></span>ure </span>Turchia<span class=\"fca sc0\"> </span>99,99<span class=\"fca sc0\"> </span>99,99<span class=\"fca sc0\"> </span>NBI S.p.A. joint oper.<span class=\"fca sc0\"> </span>NGE Genie Civil S.a.s. - <span class=\"_ _0\"></span>Salini Impregilo S.<span class=\"_ _0\"></span>p.A. Francia<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Regionerate DC Joint Venture<span class=\"_ _0\"></span> Australia<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Sailini Impregilo - N<span class=\"_ _0\"></span>GE Genie Civil S.a.s<span class=\"_ _0\"></span> Francia<span class=\"fca sc0\"> </span>65<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>65<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Sotra Link A.S. Joint Ventu<span class=\"_ _0\"></span>re Norvegia<span class=\"fca sc0\"> </span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>South Al Mutlaa Joint Vent<span class=\"_ _0\"></span>ure<span class=\"_ _0\"></span> Kuwait<span class=\"fca sc0\"> </span>55<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>55<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Southland Astaldi, Joint Ventu<span class=\"_ _0\"></span>re Canada<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Astaldi Canada Design &amp; <span class=\"_ _0\"></span>Construction Inc.<span class=\"_ _0\"></span> joint oper.<span class=\"fca sc0\"> </span>Spark NEL DC Joint Vent<span class=\"_ _0\"></span>ure Australia<span class=\"fca sc0\"> </span>29<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>29<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Swietelsky-A<span class=\"_ _0\"></span>stalrom-Euroconstruct-Tr<span class=\"_ _0\"></span>ansferoviar Grup<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>24,927<span class=\"fca sc0\"> </span>24,927<span class=\"fca sc0\"> </span>Astalrom S.A.<span class=\"_ _0\"></span> joint oper. (a)<span class=\"fca sc0\"> </span>Telt Lot 2 Francia<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Telt Villarodin-Bourget M<span class=\"_ _0\"></span>odane Avrieux<span class=\"_ _0\"></span> Francia<span class=\"fca sc0\"> </span>33,33<span class=\"fca sc0\"> </span>33,33<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Tristar Salini Joint Venture<span class=\"_ _0\"></span> Emirati Arabi<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>UTE Abeima Fisia Shoaib<span class=\"_ _0\"></span>ah Arabia<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Fisia Italimpianti S.p.A.<span class=\"_ _0\"></span> joint oper.<span class=\"fca sc0\"> </span>Uti Grup S.A.-Astaldi S<span class=\"_ _0\"></span>.p.A.  (pattinaggi<span class=\"_ _0\"></span>o) Romania<span class=\"fca sc0\"> </span>65<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>65<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Webuild - Kolin Turchia<span class=\"fca sc0\"> </span>50,01<span class=\"fca sc0\"> </span>50,01<span class=\"fca sc0\"> </span>joint oper. (a)<span class=\"fca sc0\"> </span>Webuild-FCC-Delta ACM<span class=\"_ _0\"></span>-AB Construct<span class=\"_ _0\"></span> (Metro 5 Bucarest <span class=\"_ _0\"></span>struttura)<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>47,495<span class=\"fca sc0\"> </span>47,495<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Webuild-FCC-Salcef Th<span class=\"_ _0\"></span>ales, lot 2\u00b0b<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>42,075<span class=\"fca sc0\"> </span>42,075<span class=\"fca sc0\"> </span>joint oper. (a)<span class=\"fca sc0\"> </span>Webuild-FCC-Salcef-<span class=\"_ _0\"></span>Thales, lot 2\u00b0a<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>42,075<span class=\"fca sc0\"> </span>42,075<span class=\"fca sc0\"> </span>joint oper. (a)<span class=\"fca sc0\"> </span>Webuildi-FCC Joint Ve<span class=\"_ _0\"></span>nture (Basarab Ove<span class=\"_ _0\"></span>rpass)<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>Webuild-Max Boegl Ro<span class=\"_ _0\"></span>mania Cernavod<span class=\"_ _0\"></span>a Romania<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Webuild-Max Boegl Ro<span class=\"_ _0\"></span>mania-Nadlac A<span class=\"_ _0\"></span>rad Lot 2 Joint Vent<span class=\"_ _0\"></span>ure  Romania<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Webuild-Max Bogl-E<span class=\"_ _0\"></span>uroconstruct-Tec<span class=\"_ _0\"></span>nologica-<span class=\"_ _0\"></span>Priect Bucuresti Joint Ve<span class=\"_ _0\"></span>nture (A1 Ciurie<span class=\"_ _0\"></span>l) Romania<span class=\"fca sc0\"> </span>27,66<span class=\"fca sc0\"> </span>27,66<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Webuild-Pizzarotti Joint Vent<span class=\"_ _0\"></span>ure<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>62,5<span class=\"fca sc0\"> </span>62,5<span class=\"fca sc0\"> </span>joint oper. (a)<span class=\"fca sc0\"> </span>101 Gaggio Consorzio<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Aegek-Impregilo-A<span class=\"_ _0\"></span>slom Joint Venture<span class=\"_ _0\"></span> Grecia<span class=\"fca sc0\"> </span>45,8<span class=\"fca sc0\"> </span>45,8<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>AGL Joint Venture<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>20<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>20<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation p.netto<span class=\"fca sc0\"> </span>Aguas del Gran Buenos Aire<span class=\"_ _0\"></span>s S.A. (in liq.)<span class=\"_ _0\"></span> Argentina<span class=\"fca sc0\"> </span>ARS 45.000.000<span class=\"fca sc0\"> </span>42,588<span class=\"fca sc0\"> </span>16,503<span class=\"fca sc0\"> </span>23,727<span class=\"fca sc0\"> </span>Impregilo Intern. Infr. N.V.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>2,358<span class=\"fca sc0\"> </span>Iglys. S.A. AM S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>42,74<span class=\"fca sc0\"> </span>42,74<span class=\"fca sc0\"> </span>NBI S.p.A. p.netto<span class=\"fca sc0\"> </span>Ankara Etlik Hastane Isletme <span class=\"_ _0\"></span>Ve Bakim Ano<span class=\"_ _0\"></span>nim Sirketi<span class=\"_ _0\"></span> Turchia<span class=\"fca sc0\"> </span>TRY 50.000<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Astaldi Concessions S.p.A. <span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Arge BBT - Baulos H<span class=\"_ _0\"></span>41 - Sillschlucht - <span class=\"_ _0\"></span>Pfons Austria<span class=\"fca sc0\"> </span>Euro 100.000 50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Arge Haupttunnel Eyholz<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>36<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>36<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Arge Secondo Tubo<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>5<span class=\"fca sc0\"> </span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Associazione Astaldi-<span class=\"_ _0\"></span>SOMET-TIAB-UTI<span class=\"_ _0\"></span> GRUP Romania<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto (a)<span class=\"fca sc0\"> </span>Associera Webuild S.p.A.<span class=\"_ _0\"></span>-Tancrad S.r.l. <span class=\"_ _0\"></span>Sibiu-Pitesti S3<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>90<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>90<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto (a)<span class=\"fca sc0\"> </span>Atayde North Holding      <span class=\"_ _0\"></span>                                <span class=\"_ _0\"></span>                              <span class=\"_ _0\"></span>        <span class=\"_ _0\"></span> Messico<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto (a)<span class=\"fca sc0\"> </span>Autopistas del Sol S.A.<span class=\"_ _0\"></span> Argentina<span class=\"fca sc0\"> </span>ARS 175.396.394<span class=\"fca sc0\"> </span>19,818<span class=\"fca sc0\"> </span>19,818<span class=\"fca sc0\"> </span>Impregilo Intern. Infr. N.V.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Avola S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.200<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Avrasya Metro Grubu S<span class=\"_ _0\"></span>.r.l . (in Liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>42<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>42<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Biomedica S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>42,666<span class=\"fca sc0\"> </span>42,666<span class=\"fca sc0\"> </span>Consorzio Stabile Bu<span class=\"_ _0\"></span>si (in liq.) p.netto (a)<span class=\"fca sc0\"> </span>Brennero Tunnel Constructi<span class=\"_ _0\"></span>on S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 100.000<span class=\"fca sc0\"> </span>47,23<span class=\"fca sc0\"> </span>47,23<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>C.F.M. S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 40.800<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>C.P.R.2 Italia<span class=\"fca sc0\"> </span>Euro 2.066<span class=\"fca sc0\"> </span>35,97<span class=\"fca sc0\"> </span>35,97<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>C.P.R.3 Italia<span class=\"fca sc0\"> </span>Euro 2.066<span class=\"fca sc0\"> </span>35,97<span class=\"fca sc0\"> </span>35,97<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Churchill Construction Co<span class=\"_ _0\"></span>nsortium<span class=\"_ _0\"></span> Regno Unito<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Impregilo New Cross Ltd<span class=\"_ _0\"></span>. p.netto<span class=\"fca sc0\"> </span>Churchill Hospital Joint Ve<span class=\"_ _0\"></span>nture Regno Unito<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Impregilo New Cross Ltd<span class=\"_ _0\"></span>. p.netto<span class=\"fca sc0\"> </span>CMC <span class=\"ls0\">- Consorzio Mon<span class=\"_ _0\"></span>te Ceneri lotto 85<span class=\"_ _0\"></span>1 </span>Svizzera<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>CMS Consorzio Svizzera<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>CO.SAT S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Col De Roches Svizzera<span class=\"fca sc0\"> </span>90<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>90<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Colli Albani S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) Italia<span class=\"fca sc0\"> </span>Euro 25.500<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Connect 6iX DB Joint Ve<span class=\"_ _0\"></span>nture Canada<span class=\"fca sc0\"> </span>21,31<span class=\"fca sc0\"> </span>21,31<span class=\"fca sc0\"> </span>Connect 6iX Contractor<span class=\"_ _0\"></span> Joint Venture<span class=\"_ _0\"></span> p.netto (a)<span class=\"fca sc0\"> </span>Consorcio Contuy Medio<span class=\"_ _0\"></span> Venezuela<span class=\"fca sc0\"> </span>57,34<span class=\"fca sc0\"> </span>57,34<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Consorcio Federici/Im<span class=\"_ _0\"></span>presit/Ice Cochabam<span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span> Bolivia<span class=\"fca sc0\"> </span>USD 100.000<span class=\"fca sc0\"> </span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorcio Grupo Cont<span class=\"_ _0\"></span>uy-Proyectos y O<span class=\"_ _0\"></span>bras de Ferrocarrile<span class=\"_ _0\"></span>s Venezuela<span class=\"fca sc0\"> </span>66,658<span class=\"fca sc0\"> </span>66,658<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Consorcio Normetro<span class=\"_ _0\"></span> Portogallo<span class=\"fca sc0\"> </span>13,18<span class=\"fca sc0\"> </span>13,18<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Consorcio OIV-TO<span class=\"_ _0\"></span>COMA Venezuela<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Consorcio V.I.T. - T<span class=\"_ _0\"></span>ocoma Venezuela<span class=\"fca sc0\"> </span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Consorcio V.I.T. Caroni <span class=\"_ _0\"></span>- Tocoma<span class=\"_ _0\"></span> Venezuela<span class=\"fca sc0\"> </span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Consorcio V.S.T. Tocom<span class=\"_ _0\"></span>a Venezuela<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Consortium CSC S.A.<span class=\"_ _0\"></span>-Zuttion Constructio<span class=\"_ _0\"></span>n S.A. Svizzera<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio 201 Quintai<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio ACE Chiass<span class=\"_ _0\"></span>o Svizzera<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio ACE Chiass<span class=\"_ _0\"></span>o 2 Svizzera<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio Astaldi-F<span class=\"_ _0\"></span>ederici-Todini (i<span class=\"_ _0\"></span>n liq.) Italia<span class=\"fca sc0\"> </span>Euro 46.000<span class=\"fca sc0\"> </span>66,67<span class=\"fca sc0\"> </span>33,33<span class=\"fca sc0\"> </span>33,34<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio Astaldi-F<span class=\"_ _0\"></span>ederici-Todini K<span class=\"_ _0\"></span>ramis Italia<span class=\"fca sc0\"> </span>Euro 100.000<span class=\"fca sc0\"> </span>99,99<span class=\"fca sc0\"> </span>49,995<span class=\"fca sc0\"> </span>49,995<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio Consarno<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 20.658<span class=\"fca sc0\"> </span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Consorzio del Sinni<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 51.646<span class=\"fca sc0\"> </span>43,16<span class=\"fca sc0\"> </span>43,16<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio di Penta Ugo <span class=\"_ _0\"></span>Vitolo (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 2.582<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto (a)<span class=\"fca sc0\"> </span>Consorzio di Riconversi<span class=\"_ _0\"></span>one Industriale Apu<span class=\"_ _0\"></span>ano - CO.RI<span class=\"_ _0\"></span>.A. S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 46.481<span class=\"fca sc0\"> </span>10<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>10<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio EPC  Per\u00f9<span class=\"fca sc0\"> </span>18,25<span class=\"fca sc0\"> </span>18,25<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Consorzio Ferrofir (in liq<span class=\"_ _0\"></span>.) Italia<span class=\"fca sc0\"> </span>Euro 30.987<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>66,667<span class=\"fca sc0\"> </span>33,333<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio Fonomen<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>33,33<span class=\"fca sc0\"> </span>33,33<span class=\"fca sc0\"> </span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio GI.IT. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 2.582<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Consorzio Iniziative Ferrovi<span class=\"_ _0\"></span>arie - INFER <span class=\"_ _0\"></span>(in liq.) Italia<span class=\"fca sc0\"> </span>Euro 41.316<span class=\"fca sc0\"> </span>35,001<span class=\"fca sc0\"> </span>35,001<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>Consorzio Iricav Uno (in<span class=\"_ _0\"></span> liq.) Italia<span class=\"fca sc0\"> </span>Euro 338.676<span class=\"fca sc0\"> </span>42,853<span class=\"fca sc0\"> </span>42,853<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio Ital.Co.Cer.  <span class=\"_ _0\"></span>(in Liq.) Italia<span class=\"fca sc0\"> </span>Euro 51.600<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Consorzio Kallidromo<span class=\"_ _0\"></span> Grecia<span class=\"fca sc0\"> </span>Euro 8.804<span class=\"fca sc0\"> </span>23<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>23<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio Masnan<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio MEGE Svizzera<span class=\"fca sc0\"> </span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio MM4<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 200.000<span class=\"fca sc0\"> </span>64,27<span class=\"fca sc0\"> </span>32,135<span class=\"fca sc0\"> </span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>32,135<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> Consorzio Novocen (in liq.<span class=\"_ _0\"></span>) Italia<span class=\"fca sc0\"> </span>Euro 51.640<span class=\"fca sc0\"> </span>40,76<span class=\"fca sc0\"> </span>40,76<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Consorzio Pizzarotti Todini<span class=\"_ _0\"></span>-Kef-Eddir. <span class=\"_ _0\"></span>(in liq.) Italia<span class=\"fca sc0\"> </span>Euro 100.000<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio Portale Vezi<span class=\"_ _0\"></span>a (CPV Lotto 854)<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio Probin<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio Sarda Co<span class=\"_ _0\"></span>struzioni Generali -<span class=\"_ _0\"></span> SACOGEN<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio Sotpass Bes<span class=\"_ _0\"></span>s Svizzera<span class=\"fca sc0\"> </span>36<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>36<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio Torretta<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio Trevi -<span class=\"_ _0\"></span> S.G.F. INC per Napoli<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Consorzio Vedeggio<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>99<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>99<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio Vertiaz<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>99,99<span class=\"fca sc0\"> </span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio Zeb<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Constructora Astaldi Cach<span class=\"_ _0\"></span>apoal Limitada<span class=\"_ _0\"></span> Cile<span class=\"fca sc0\"> </span>CLP 10.000.000 99<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>99<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto (a)<span class=\"fca sc0\"> </span>CS Consorzio Svizzera<span class=\"fca sc0\"> </span>85<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>85<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Depurazione Palermo S.<span class=\"_ _0\"></span>C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 20.000<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Diga di Blufi S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) Italia<span class=\"fca sc0\"> </span>Euro 45.900<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Dolomiti Webuild Impleni<span class=\"_ _0\"></span>a Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>E.R. Impregilo/Dumez y A<span class=\"_ _0\"></span>sociados para Yaci<span class=\"_ _0\"></span>ret\u00ea <span class=\"_ _0\"></span>- ERIDAY Argentina<span class=\"fca sc0\"> </span>USD 539.400<span class=\"fca sc0\"> </span>20,75<span class=\"fca sc0\"> </span>18,75<span class=\"fca sc0\"> </span>2<span class=\"fca sc0\"> </span>Iglys S.A. p.netto<span class=\"fca sc0\"> </span>Ecosarno S.C. a r.l. (in Liq.<span class=\"_ _0\"></span>) Italia<span class=\"fca sc0\"> </span>Euro 50.490<span class=\"fca sc0\"> </span>33,334<span class=\"fca sc0\"> </span>33,334<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>EDIL.CRO S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.200<span class=\"fca sc0\"> </span>16,65<span class=\"fca sc0\"> </span>16,65<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Enecor S.A. Argentina<span class=\"fca sc0\"> </span>ARS 8.000.000<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Impregilo Intern. Infr. N.V.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Etlik Hastane P.A. S.r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 110.000<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>Eurolink S.C.p.A. Italia<span class=\"fca sc0\"> </span>Euro 150.000.000<span class=\"fca sc0\"> </span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Fisia Abeima LLC<span class=\"_ _0\"></span> Arabia<span class=\"fca sc0\"> </span>SAR 500.000<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Fisia Italimpianti S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Fisia GS Inima (Al Ghubr<span class=\"_ _0\"></span>a) LLC Oman<span class=\"fca sc0\"> </span>OMR<span class=\"ls0\"> </span>250.000<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Fisia Italimpianti S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Flatiron West Inc.- T<span class=\"_ _0\"></span>he Lane Constr. C<span class=\"_ _0\"></span>orp. Joint Venture<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Cor<span class=\"_ _0\"></span>poration p.netto<span class=\"fca sc0\"> </span>Fluor-Lane 95 LLC<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation p.netto<span class=\"fca sc0\"> </span>Fluor-Lane LLC<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation p.netto<span class=\"fca sc0\"> </span>Fluor-Lane South Car<span class=\"_ _0\"></span>olina LLC USA<span class=\"fca sc0\"> </span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation p.netto<span class=\"fca sc0\"> </span>Fosso Canna S.C. a r.l. (in li<span class=\"_ _0\"></span>q.) Italia<span class=\"fca sc0\"> </span>Euro 25.500<span class=\"fca sc0\"> </span>32<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>32<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Gaziantep Hastanesi Islet<span class=\"_ _0\"></span>me Ve Bakim Hizme<span class=\"_ _0\"></span>tleri Turchia<span class=\"fca sc0\"> </span>TRY 6.050.000<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Groupement de Raccor<span class=\"_ _0\"></span>dement de la Statio<span class=\"_ _0\"></span>n d\u2019El Hamma (G.R.S.H.)<span class=\"_ _0\"></span><span class=\"ff19\"> </span>Algeria<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>49<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Astaldi Algerie - E.u<span class=\"_ _0\"></span>.r.l. p.netto (a)<span class=\"fca sc0\"> </span>Groupement Webuild - <span class=\"_ _0\"></span>Consider TP<span class=\"_ _0\"></span> Algeria<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto (a)<span class=\"fca sc0\"> </span>Grupo Empresas Itali<span class=\"_ _0\"></span>anas - GEI<span class=\"_ _0\"></span> Venezuela<span class=\"fca sc0\"> </span>VE<span class=\"ls0\">D </span>10.500.000<span class=\"fca sc0\"> </span>66,666<span class=\"fca sc0\"> </span>66,666<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Grupo Unidos Por <span class=\"_ _0\"></span>El Canal S.A. Panama<span class=\"fca sc0\"> </span>USD 1.000.000<span class=\"fca sc0\"> </span>48<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>48<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>I4 Leasing LLC USA<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation p.netto<span class=\"fca sc0\"> </span>ICA LT Limited Liability C<span class=\"_ _0\"></span>ompany<span class=\"_ _0\"></span> Russia<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto (a)<span class=\"fca sc0\"> </span>Impregilo Arabia Ltd.<span class=\"_ _0\"></span> Arabia<span class=\"fca sc0\"> </span>SAR 40.000.000<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Impresit Bakolori Plc<span class=\"_ _0\"></span> Nigeria<span class=\"fca sc0\"> </span>NGN 100.800.000<span class=\"fca sc0\"> </span>50,707<span class=\"fca sc0\"> </span>50,707<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Infraflegrea S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) Italia<span class=\"fca sc0\"> </span>Euro 46.600<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>IRINA S.r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 103.300<span class=\"fca sc0\"> </span>36<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>36<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Isibari S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 15.494<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Joint Venture Salini Impregilo<span class=\"_ _0\"></span> - Dopra<span class=\"_ _0\"></span>stav Rep. Ceca<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Joint Venture Aktor<span class=\"_ _0\"></span>-Webuild-Ansaldo-ST<span class=\"_ _0\"></span>S-Hitachi Rail U<span class=\"_ _0\"></span>taly  (ex AIASA Joint <span class=\"_ _0\"></span>Venture)<span class=\"_ _0\"></span> Grecia<span class=\"fca sc0\"> </span>26,7<span class=\"fca sc0\"> </span>26,7<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Joint Venture Impregilo<span class=\"_ _0\"></span> S.p.A. - Emped<span class=\"_ _0\"></span>os S.A. - Aktor A.T.<span class=\"_ _0\"></span>E. (in liq.) Grecia<span class=\"fca sc0\"> </span>66<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>66<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Joint Venture Terna - <span class=\"_ _0\"></span>Impregilo<span class=\"_ _0\"></span> Grecia<span class=\"fca sc0\"> </span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Joint Venture Salini - <span class=\"_ _0\"></span>Secol Romania<span class=\"fca sc0\"> </span>80<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>80<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Kallidromo Joint Venture <span class=\"_ _0\"></span> Grecia<span class=\"fca sc0\"> </span>Euro 29.347<span class=\"fca sc0\"> </span>23<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>20,7<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>2,3<span class=\"fca sc0\"> </span>Consorzio Kallidromo<span class=\"_ _0\"></span> La Maddalena Italia<span class=\"fca sc0\"> </span>66,67<span class=\"fca sc0\"> </span>5<span class=\"fca sc0\"> </span>61,67<span class=\"fca sc0\"> </span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>La Quado S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Line 3 Metro Stations<span class=\"_ _0\"></span> Grecia<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>M.N. Metropolitana di Nap<span class=\"_ _0\"></span>oli S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 3.655.397<span class=\"fca sc0\"> </span>22,62<span class=\"fca sc0\"> </span>22,62<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>M.O.MES. S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Messina Catania tratto N<span class=\"_ _0\"></span>ord Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> p.netto (a)<span class=\"fca sc0\"> </span>Metro C  S.C.p.A. Italia<span class=\"fca sc0\"> </span>Euro 150.000.000<span class=\"fca sc0\"> </span>34,5<span class=\"fca sc0\"> </span>34,5<span class=\"fca sc0\"> </span>Partecipazioni Italia <span class=\"_ _0\"></span>S.p.A. p.netto<span class=\"fca sc0\"> </span>Metro de Lima Linea 2 <span class=\"_ _0\"></span>S.A. Per\u00f9<span class=\"fca sc0\"> </span>PEN 368.808.060<span class=\"fca sc0\"> </span>18,25<span class=\"fca sc0\"> </span>18,25<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Metrogenova S.C. a r.l<span class=\"_ _0\"></span>. (in liq.) Italia<span class=\"fca sc0\"> </span>Euro 25.500<span class=\"fca sc0\"> </span>57,439<span class=\"fca sc0\"> </span>57,439<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Mobilink Hurontario Gene<span class=\"_ _0\"></span>ral Partnership<span class=\"_ _0\"></span> Canada<span class=\"fca sc0\"> </span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>21<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Mobilink Hur. <span class=\"_ _0\"></span>GP Inc. p.netto (a)<span class=\"fca sc0\"> </span>14<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Astaldi Mobilinx Hur. GP <span class=\"_ _0\"></span>Inc. Mobilinx Hurontario Servic<span class=\"_ _0\"></span>es Ltd.<span class=\"_ _0\"></span> Canada<span class=\"fca sc0\"> </span>20<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>12<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>8<span class=\"fca sc0\"> </span>Astaldi Canada Enterpri<span class=\"_ _0\"></span>ses Inc.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Mose Bocca di Chioggia<span class=\"_ _0\"></span> S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>15<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>15<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Mose-Treporti S.C. a r<span class=\"_ _0\"></span>.l. (in liq.) Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>N.P.F. <span class=\"ff1a\">\u2013</span> Nuovo Polo Fi<span class=\"_ _0\"></span>eristico S.C. a r.l. (in li<span class=\"_ _0\"></span>q.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 40.000<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>NLF Nowa Lodz Fabryc<span class=\"_ _0\"></span>zna Sc SZoo<span class=\"_ _0\"></span> Polonia<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto (a)<span class=\"fca sc0\"> </span>Ochre Solutions Holding<span class=\"_ _0\"></span>s Ltd. Regno Unito<span class=\"fca sc0\"> </span>GBP 20.000<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Impregilo Intern. Infr. N.V.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>OHL - Posillico - Seli Ov<span class=\"_ _0\"></span>erseas Joint Venture<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>20<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>20<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Seli Overseas USA Inc.<span class=\"_ _0\"></span> p.netto (a)<span class=\"fca sc0\"> </span>Olbia 90 S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.200<span class=\"fca sc0\"> </span>24,5<span class=\"fca sc0\"> </span>24,5<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Otoyol Deniz Tasimaciligi A.<span class=\"_ _0\"></span>S. Turchia<span class=\"fca sc0\"> </span>TRY 5.000.000<span class=\"fca sc0\"> </span>17,5<span class=\"fca sc0\"> </span>17,5<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Otoyol Isletme Ve Bakim A<span class=\"_ _0\"></span>.S.<span class=\"_ _0\"></span> Turchia<span class=\"fca sc0\"> </span>TRY 5.000.000<span class=\"fca sc0\"> </span>18,14<span class=\"fca sc0\"> </span>18,14<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Passante di Mestre S.C.p.A.<span class=\"_ _0\"></span> (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 5.500.000<span class=\"fca sc0\"> </span>42,424<span class=\"fca sc0\"> </span>42,424<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>PAV 101 Gaggio Con<span class=\"_ _0\"></span>sorzio Svizzera<span class=\"fca sc0\"> </span>33,34<span class=\"fca sc0\"> </span>33,34<span class=\"fca sc0\"> </span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Pedelombarda S.C.p.A. (i<span class=\"_ _0\"></span>n liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 5.000.000<span class=\"fca sc0\"> </span>71<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>47<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>24<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Pegaso S.C. a r.l. (in Liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 260.000<span class=\"fca sc0\"> </span>43,75<span class=\"fca sc0\"> </span>43,75<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>PerGenova S.C.p.A. (in liq.<span class=\"_ _0\"></span>) Italia<span class=\"fca sc0\"> </span>Euro 1.000.000<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Piana di Licata S.C. a r.l. (in liq<span class=\"_ _0\"></span>.) Italia<span class=\"fca sc0\"> </span>Euro 10.200<span class=\"fca sc0\"> </span>43,745<span class=\"fca sc0\"> </span>43,745<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Puentes del Litoral S.A. (in liq<span class=\"_ _0\"></span>.) Argentina<span class=\"fca sc0\"> </span>ARS 43.650.000<span class=\"fca sc0\"> </span>26<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>22<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>4<span class=\"fca sc0\"> </span>Iglys S.A.  p.netto<span class=\"fca sc0\"> </span>Purple Line Transit Const<span class=\"_ _0\"></span>ructors LLC<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation p.netto<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>Rasoira Consorzio<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Renovation Palais De<span class=\"_ _0\"></span>s Nations S.A.<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>CHF 100.000<span class=\"fca sc0\"> </span>17<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>17<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>S. Benedetto S.C. a r.l. (in li<span class=\"_ _0\"></span>q.) Italia<span class=\"fca sc0\"> </span>Euro 25.823<span class=\"fca sc0\"> </span>57<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>57<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>S. Ruffillo S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 60.000<span class=\"fca sc0\"> </span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>S.E.I.S. S.p.A. Italia<span class=\"fca sc0\"> </span>Euro 3.877.500<span class=\"fca sc0\"> </span>48,333<span class=\"fca sc0\"> </span>48,333<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Salini Strabag Joint Vent<span class=\"_ _0\"></span>ure Guinea<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>SEDI S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>34<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>34<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Segrate S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> p.netto (a)<span class=\"fca sc0\"> </span>Sellero S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>39<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>39<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Cossi Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>SFI Leasing Company<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Shimmick CO. INC. -<span class=\"_ _0\"></span> FCC CO S.A. - Impre<span class=\"_ _0\"></span>gilo S.p.A  -<span class=\"_ _0\"></span>Joint Venture<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Sistranyac S.A. Argentina<span class=\"fca sc0\"> </span>ARS 3.000.000<span class=\"fca sc0\"> </span>20,101<span class=\"fca sc0\"> </span>20,101<span class=\"fca sc0\"> </span>Impregilo Intern. Infr. N.V.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Skanska-Granite-L<span class=\"_ _0\"></span>ane Joint Venture<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation p.netto<span class=\"fca sc0\"> </span>Sotra Link A.S. Norvegia<span class=\"fca sc0\"> </span>NOK<span class=\"ls0\"> </span>30.000<span class=\"fca sc0\"> </span>10<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>10<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Sotra Link Holdco AS<span class=\"_ _0\"></span> p.netto (a)<span class=\"fca sc0\"> </span>Sotra Link Holdco A.S.<span class=\"_ _0\"></span> Norvegia<span class=\"fca sc0\"> </span>NOK<span class=\"ls0\"> </span>30.000<span class=\"fca sc0\"> </span>10<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>10<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Astaldi Concessions S.p.A.<span class=\"_ _0\"></span> p.netto (a)<span class=\"fca sc0\"> </span>Spark Nel DC Workforce<span class=\"_ _0\"></span> Pty Ltd. Australia<span class=\"fca sc0\"> </span>34,118<span class=\"fca sc0\"> </span>34,118<span class=\"fca sc0\"> </span>Salini Australia PTY Ltd.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Tangenziale Seconda S.C<span class=\"_ _0\"></span>. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 45.900<span class=\"fca sc0\"> </span>42,73<span class=\"fca sc0\"> </span>42,73<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Tartano S.r.l. Societ\u00e0 Agricol<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 110.000<span class=\"fca sc0\"> </span>32,5<span class=\"fca sc0\"> </span>32,5<span class=\"fca sc0\"> </span>Cossi Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Techint S.A.C.I.- Hochtie<span class=\"_ _0\"></span>f A.G.- Impre<span class=\"_ _0\"></span>gilo S.p.A.-Iglys<span class=\"_ _0\"></span> S.A. UTE Argentina<span class=\"fca sc0\"> </span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>26,25<span class=\"fca sc0\"> </span>8,75<span class=\"fca sc0\"> </span>Iglys S.A.  p.netto<span class=\"fca sc0\"> </span>TM<span class=\"ls0\">-Salini Consortium<span class=\"_ _0\"></span> </span>Malaysia<span class=\"fca sc0\"> </span>90<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>90<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Trieste Due S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Cossi Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Unionport Constructors<span class=\"_ _0\"></span> Joint Venture<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation p.netto<span class=\"fca sc0\"> </span>Valdostana Condotte <span class=\"_ _0\"></span>- Cossi Italia<span class=\"fca sc0\"> </span>Euro 100.000<span class=\"fca sc0\"> </span>20,0<span class=\"fca sc0\"> </span>20,0<span class=\"fca sc0\"> </span>Cossi Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>VE.CO. S.C. a r.l. Italia<span class=\"fca sc0\"> </span>Euro 10.200<span class=\"fca sc0\"> </span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Webuild Apco Joint Venture<span class=\"_ _0\"></span> (ex Reliance)<span class=\"_ _0\"></span> India<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Webuild-Partecipazione It<span class=\"_ _0\"></span>alia-Salcef Timi<span class=\"_ _0\"></span>soara - Arad l<span class=\"_ _0\"></span>ot 3 Joint Venture<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>80<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>75<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild S.p.A. p.netto (a)<span class=\"fca sc0\"> </span>5<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> Webuild-Partecipazione It<span class=\"_ _0\"></span>alia-Salcef Timi<span class=\"_ _0\"></span>soara - Arad l<span class=\"_ _0\"></span>ot 4 Joint Venture<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>80<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>75<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild S.p.A. p.netto (a)<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>5<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> Webuild-Pizzarotti-<span class=\"_ _0\"></span>Salcef Joint Venture<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto (a)<span class=\"fca sc0\"> </span>Yacylec S.A. Argentina<span class=\"fca sc0\"> </span>ARS 20.000.000<span class=\"fca sc0\"> </span>18,67<span class=\"fca sc0\"> </span>18,67<span class=\"fca sc0\"> </span>Impregilo Intern. Infr. N.V.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Yuma Concesionaria S.A.<span class=\"_ _0\"></span> Colombia<span class=\"fca sc0\"> </span>COP 26.000.100.000<span class=\"fca sc0\"> </span>48,326<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>8,326<span class=\"fca sc0\"> </span>Impregilo Intern. Infr. N.V.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Acqua Campania S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 4.950.000<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>Impregilo Intern. Infr. N.V.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Arge Tulfes Pfons<span class=\"_ _0\"></span> Austria<span class=\"fca sc0\"> </span>Euro 1.000<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Asse Sangro Consorzi<span class=\"_ _0\"></span>o (in liq.) Italia<span class=\"fca sc0\"> </span>Euro 464.811<span class=\"fca sc0\"> </span>4,762<span class=\"fca sc0\"> </span>4,762<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Astaldi - Gulemark TR -<span class=\"_ _0\"></span> Gulemark PL<span class=\"_ _0\"></span> (C4 -C6) Polonia<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Astaldi - Gulemark TR -<span class=\"_ _0\"></span> Gulemark PL<span class=\"_ _0\"></span> (Mory) Polonia<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>BSS Joint Venture -<span class=\"_ _0\"></span> Air Academy project<span class=\"_ _0\"></span> Arabia<span class=\"fca sc0\"> </span>5<span class=\"fca sc0\"> </span>5<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>C.F.C. S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 45.900<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>C.I.T.I.E.  Consorzio In<span class=\"_ _0\"></span>st. Tec. Idr. Elettr. Soc<span class=\"_ _0\"></span>. Cooperativa (in liq.) <span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 8.035<span class=\"fca sc0\"> </span>0,49<span class=\"fca sc0\"> </span>0,39<span class=\"fca sc0\"> </span>NBI S.p.A. IFRS 9<span class=\"fca sc0\"> </span>0,10<span class=\"fca sc0\"> </span>3E System S.r.l. (in liq.)<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>CE.DI.R. S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.200<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Centoquattro S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>12,07<span class=\"fca sc0\"> </span>12,07<span class=\"fca sc0\"> </span>NBI S.p.A. IFRS 9<span class=\"fca sc0\"> </span>Centotre S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>12,52<span class=\"fca sc0\"> </span>12,52<span class=\"fca sc0\"> </span>NBI S.p.A. IFRS 9<span class=\"fca sc0\"> </span>CO.SA.VI.D. S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 25.500<span class=\"fca sc0\"> </span>0,011<span class=\"fca sc0\"> </span>0,011<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Connect 6iX General Partne<span class=\"_ _0\"></span>rship<span class=\"_ _0\"></span> Canada<span class=\"fca sc0\"> </span>10<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>10<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild - Connect <span class=\"_ _0\"></span>6iX GP Inc. IFRS 9<span class=\"fca sc0\"> </span>Consorzio Aree Industri<span class=\"_ _0\"></span>ali Potentine (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 408.000<span class=\"fca sc0\"> </span>2<span class=\"fca sc0\"> </span>2<span class=\"fca sc0\"> </span>Fisia Ambiente S.p<span class=\"_ _0\"></span>.A. IFRS 9<span class=\"fca sc0\"> </span>Consorzio Casale Nei<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 27.889<span class=\"fca sc0\"> </span>2,779<span class=\"fca sc0\"> </span>2,779<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Consorzio Centro Un<span class=\"_ _0\"></span>o (in liq.) Italia<span class=\"fca sc0\"> </span>Euro 154.937<span class=\"fca sc0\"> </span>2<span class=\"fca sc0\"> </span>2<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Consorzio Costruttori T<span class=\"_ _0\"></span>EEM Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Consorzio Groupemen<span class=\"_ _0\"></span>t Lesi-Dipent<span class=\"_ _0\"></span>a  Italia<span class=\"fca sc0\"> </span>Euro 258.228<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Consorzio infrastruttura <span class=\"_ _0\"></span>area metropolitana <span class=\"_ _0\"></span>- Metro Cagliari <span class=\"_ _0\"></span>(in liq.) Italia<span class=\"fca sc0\"> </span>Euro 129.114<span class=\"fca sc0\"> </span>7,5<span class=\"fca sc0\"> </span>7,5<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Consorzio Malagrotta<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 2.840<span class=\"fca sc0\"> </span>0,035<span class=\"fca sc0\"> </span>0,035<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Consorzio Nazionale Im<span class=\"_ _0\"></span>ballaggi - CO.NA.<span class=\"_ _0\"></span>I. Italia<span class=\"fca sc0\"> </span>Euro 130<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Consorzio Tratta Determi<span class=\"_ _0\"></span>nante Citt\u00e0 Vitale <span class=\"_ _0\"></span>- TRA<span class=\"_ _0\"></span>.DE.CIV Italia<span class=\"fca sc0\"> </span>Euro 155.535<span class=\"fca sc0\"> </span>17,727<span class=\"fca sc0\"> </span>17,727<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Consorzio Utenti Serv<span class=\"_ _0\"></span>izi Salaria Vallericca <span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.500<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>Consorzio Venezia Nuova<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 274.000<span class=\"fca sc0\"> </span>17,55<span class=\"fca sc0\"> </span>17,55<span class=\"fca sc0\"> </span>Consorzio Italvenezia<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>DIRPA S.C. a r.l. Italia<span class=\"fca sc0\"> </span>Euro 50.000.000<span class=\"fca sc0\"> </span>98,98<span class=\"fca sc0\"> </span>98,98<span class=\"fca sc0\"> </span>Consorzio Stabile Operae<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Elektromak - Mekatro<span class=\"_ _0\"></span>nik - NBI, Joint Vent<span class=\"_ _0\"></span>ure Turchia<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>NBI Elektrik Elektr<span class=\"_ _0\"></span>omekanik IFRS 9<span class=\"fca sc0\"> </span>Emittenti Titoli S.p.A. (in liq<span class=\"_ _0\"></span>.) Italia<span class=\"fca sc0\"> </span>Euro 4.264.000<span class=\"fca sc0\"> </span>0,244<span class=\"fca sc0\"> </span>0,244<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Fusaro S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.200<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Grassetto S.p.A. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 111.650.000<span class=\"fca sc0\"> </span>0,001<span class=\"fca sc0\"> </span>0,001<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Guida Editori S.C. a r.l. (i<span class=\"_ _0\"></span>n liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.329<span class=\"fca sc0\"> </span>1,05<span class=\"fca sc0\"> </span>1,05<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Gulemark - TR Astaldi -<span class=\"_ _0\"></span> Gulemark PL<span class=\"_ _0\"></span> (C18-C21) Polonia<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Hobas Italiana S.p.A. (in li<span class=\"_ _0\"></span>q.) Italia<span class=\"fca sc0\"> </span>8,829<span class=\"fca sc0\"> </span>8,829<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Immobiliare Golf Club C<span class=\"_ _0\"></span>astel D'Aviano S.p.A<span class=\"_ _0\"></span>. Italia<span class=\"fca sc0\"> </span>Euro 4.540.340<span class=\"fca sc0\"> </span>0,444<span class=\"fca sc0\"> </span>0,444<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Impregilo S.p.A.-Av<span class=\"_ _0\"></span>ax S.A.-Ate Gnom<span class=\"_ _0\"></span>on S.A., Joint Venture<span class=\"_ _0\"></span> Grecia<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Istituto per lo Sviluppo Edilizi<span class=\"_ _0\"></span>o ed Urbanistic<span class=\"_ _0\"></span>o - ISVEUR S.p<span class=\"_ _0\"></span>.A. (in liq.) Italia<span class=\"fca sc0\"> </span>Euro 2.500.000<span class=\"fca sc0\"> </span>2,6<span class=\"fca sc0\"> </span>1,2<span class=\"fca sc0\"> </span>1,4<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Istituto Promozionale per l<span class=\"_ _0\"></span>'Edilizia S.p.A. -<span class=\"_ _0\"></span> Ispredil S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 111.045<span class=\"fca sc0\"> </span>0,119<span class=\"fca sc0\"> </span>0,119<span class=\"fca sc0\"> </span>I.L.IM.  S.r.l. (in liq.)<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Joint Venture Aktor S.A<span class=\"_ _0\"></span>. - Impregilo <span class=\"_ _0\"></span>S.p.A. Grecia<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Lambro S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 200.000<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Lane-Developement Co<span class=\"_ _0\"></span>. For Road Works<span class=\"_ _0\"></span>-Tadmur Join<span class=\"_ _0\"></span>t Venture<span class=\"_ _0\"></span> Qatar<span class=\"fca sc0\"> </span>0,49<span class=\"fca sc0\"> </span>0,49<span class=\"fca sc0\"> </span>Lane Mideast Qatar LLC<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Manifesto S.p.A. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 2.970.<span class=\"ls53\">268</span><span class=\"fca sc0\"> </span>0,36<span class=\"fca sc0\"> </span>0,36<span class=\"fca sc0\"> </span>CO.GE.MA. S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Metro 5 S.p.A. Italia<span class=\"fca sc0\"> </span>Euro 53.300.000<span class=\"fca sc0\"> </span>2<span class=\"fca sc0\"> </span>2<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Mika Adi Ortakligi Joint Vent<span class=\"_ _0\"></span>ure<span class=\"_ _0\"></span> Turchia<span class=\"fca sc0\"> </span>15<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>15<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Astur Construction and <span class=\"_ _0\"></span>Trade A.S.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>MN 6 S.C. a r.l. Italia<span class=\"fca sc0\"> </span>Euro 51.000<span class=\"fca sc0\"> </span>21,132<span class=\"fca sc0\"> </span>20,132<span class=\"fca sc0\"> </span>M.N. Metropolitana di Nap<span class=\"_ _0\"></span>oli S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Mose Operae S.C. a r.l. (i<span class=\"_ _0\"></span>n liq.) Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>17,28<span class=\"fca sc0\"> </span>17,28<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Nomisma - Societ\u00e0 di Stu<span class=\"_ _0\"></span>di Economici S.p.A<span class=\"_ _0\"></span>. Italia<span class=\"fca sc0\"> </span>Euro 20.433.801<span class=\"fca sc0\"> </span>0,245<span class=\"fca sc0\"> </span>0,245<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Normetro - Agrupamen<span class=\"_ _0\"></span>to Do Metropolitan<span class=\"_ _0\"></span>o Do Porto, A.C.E.<span class=\"_ _0\"></span> Portogallo<span class=\"fca sc0\"> </span>PTE 100.000<span class=\"fca sc0\"> </span>2,12<span class=\"fca sc0\"> </span>2,12<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Nova Via Festinat Indu<span class=\"_ _0\"></span>strias (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.329<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Pavimental S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.116.452<span class=\"fca sc0\"> </span>0,601<span class=\"fca sc0\"> </span>0,601<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>PROG.ESTE S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 11.956.151<span class=\"fca sc0\"> </span>2,698<span class=\"fca sc0\"> </span>2,698<span class=\"fca sc0\"> </span>NBI S.p.A. IFRS 9<span class=\"fca sc0\"> </span>S.A.T. S.p.A. Italia<span class=\"fca sc0\"> </span>Euro 19.126.000<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>S.I.MA. GEST 3 S.C. a r.l. <span class=\"_ _0\"></span>(in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 50.000<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Salini Impregilo Bin Omr<span class=\"_ _0\"></span>an Joint Venture<span class=\"_ _0\"></span> Qatar<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>IFRS 9<span class=\"fca sc0\"> </span>Simple Partership Ictas-A<span class=\"_ _0\"></span>staldi Russia<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Skiarea Valchiavenna S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 12.000.000<span class=\"fca sc0\"> </span>1,09<span class=\"fca sc0\"> </span>0,165<span class=\"fca sc0\"> </span>0,925<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Spark North East Holdin<span class=\"_ _0\"></span>g Pty Ltd.<span class=\"_ _0\"></span> Australia<span class=\"fca sc0\"> </span>AUD 1.000 7,5<span class=\"fca sc0\"> </span>7,5<span class=\"fca sc0\"> </span>MEL PP Pty Ltd.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Spark North East Link <span class=\"_ _0\"></span>Pty Ltd. Australia<span class=\"fca sc0\"> </span>AUD 2 7,5<span class=\"fca sc0\"> </span>7,5<span class=\"fca sc0\"> </span>Spark North East Holdin<span class=\"_ _0\"></span>g Pty Ltd.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Spark North East Link Tr<span class=\"_ _0\"></span>ust Australia<span class=\"fca sc0\"> </span>7,5<span class=\"fca sc0\"> </span>7,5<span class=\"fca sc0\"> </span>Spark North East Holdin<span class=\"_ _0\"></span>g Pty Ltd.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>SPV Linea M4 S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 61.531.500<span class=\"fca sc0\"> </span>19,268<span class=\"fca sc0\"> </span>9,634<span class=\"fca sc0\"> </span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>9,634<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Tangenziale Esterna S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 464.945.000<span class=\"fca sc0\"> </span>0,001<span class=\"fca sc0\"> </span>0,001<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Todini-Impregilo Alm<span class=\"_ _0\"></span>aty Khorgos Joint Vent<span class=\"_ _0\"></span>ure Kazakhstan<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Transmetro - Constr<span class=\"_ _0\"></span>ucao de Metropolit<span class=\"_ _0\"></span>ano A.C.E.<span class=\"_ _0\"></span> Portogallo<span class=\"fca sc0\"> </span>5<span class=\"fca sc0\"> </span>5<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>UJoint Venture Astaldi S.<span class=\"_ _0\"></span>p.A. (fil. Cile<span class=\"_ _0\"></span>), VCGP (Ag en Chile<span class=\"_ _0\"></span>) e VCGP<span class=\"ff1a\">\u2013</span>Ast<span class=\"_ _0\"></span>aldi Ingenieria y Con<span class=\"_ _0\"></span>st.Ltd. Cile<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Valtellina Golf Club S.p.A.<span class=\"_ _0\"></span> italia<span class=\"fca sc0\"> </span>Euro 2.813.300<span class=\"fca sc0\"> </span>0,636<span class=\"fca sc0\"> </span>0,46<span class=\"fca sc0\"> </span>Cossi Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>0,176<span class=\"fca sc0\"> </span>Mosconi S.r.l. IFRS 9<span class=\"fca sc0\"> </span>VCGP - Astaldi Ingenieri<span class=\"_ _0\"></span>a y Construccion <span class=\"_ _0\"></span>Limitada Cile<span class=\"fca sc0\"> </span>CLP 66.000.000<span class=\"fca sc0\"> </span>0,011<span class=\"fca sc0\"> </span>0,011<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Veneta Sanitaria Finanz<span class=\"_ _0\"></span>a di Progetto S.p.A. <span class=\"_ _0\"></span>- V.S.F.P. S.p.A. <span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 20.500.000<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>0,5<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>0,5<span class=\"fca sc0\"> </span>Astaldi Concessions S.p.A. <span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Wurno Construction Ma<span class=\"_ _0\"></span>terials - WUCO<span class=\"_ _0\"></span>MAT Ltd. Nigeria<span class=\"fca sc0\"> </span>NGN 3.300.000<span class=\"fca sc0\"> </span>5,071<span class=\"fca sc0\"> </span>5,071<span class=\"fca sc0\"> </span>Impresit Bakolori Plc<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Consorcio Impregilo <span class=\"_ _0\"></span>- <span class=\"ls50\">OHL</span> Colombia<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Impregilo Colombia SAS<span class=\"_ _0\"></span> (*)<span class=\"fca sc0\"> </span>I.L.IM. - Iniziative Lomba<span class=\"_ _0\"></span>rde Immobiliari S.r<span class=\"_ _0\"></span>.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>(*)<span class=\"fca sc0\"> </span>Portovesme S.C. a r.l. (in li<span class=\"_ _0\"></span>q.) Italia<span class=\"fca sc0\"> </span>Euro 25.500<span class=\"fca sc0\"> </span>99,98<span class=\"fca sc0\"> </span>99,98<span class=\"fca sc0\"> </span>(*)<span class=\"fca sc0\"> </span>Rinfra-Astaldi, Joint Ven<span class=\"_ _0\"></span>ture  India<span class=\"fca sc0\"> </span>26<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>26<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(*)<span class=\"fca sc0\"> </span>Salini - Impregilo Joint Vent<span class=\"_ _0\"></span>ure for Mukorsi<span class=\"_ _0\"></span> Zimbabwe<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>99,9<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> (*)<span class=\"fca sc0\"> </span> (*) Societ\u00e0 Uscite dal perime<span class=\"_ _0\"></span>tro di consolid<span class=\"_ _0\"></span>amento<span class=\"_ _0\"></span>  (a) Societ\u00e0 non operativa<span class=\"_ _0\"></span>  (b) Societ\u00e0 operativa in<span class=\"_ _0\"></span>direttamente<span class=\"_ _0\"></span> A<span class=\"_ _4\"></span>tte<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>tazione del bilancio consolidato<span class=\"ff19\"> </span>ai sensi dell\u2019art<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span> 81<span class=\"ff1b\">-ter del Regola<span class=\"_ _1\"></span>mento Conso<span class=\"_ _1\"></span>b n\u00b0 11971 del 1<span class=\"_ _1\"></span>4 maggio 199<span class=\"_ _1\"></span>9 e s.m. </span>1<span class=\"ff29 sc0\"> <span class=\"_ _4b\"> </span><span class=\"ff19\">I <span class=\"_ _f\"></span>s<span class=\"_ _0\"></span>ottoscritti<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Pietro <span class=\"_ _f\"></span>Salini, <span class=\"_ _f\"></span>nella <span class=\"_ _f\"></span>qualit\u00e0 <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>Amministratore <span class=\"_ _f\"></span>Delegato, <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>Massimo <span class=\"_ _a\"></span>Ferrari,<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>nella <span class=\"_ _f\"></span>qualit\u00e0 <span class=\"_ _f\"></span>di </span></span>Dirigente <span class=\"_ _0\"></span>Preposto <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>redazi<span class=\"_ _1\"></span>one <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>documenti <span class=\"_ _2\"></span>contabili <span class=\"_ _0\"></span>societari <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Webuild <span class=\"_ _0\"></span>S.p.A., <span class=\"_ _2\"></span>attestano, <span class=\"_ _0\"></span>tenuto anche conto di q<span class=\"_ _1\"></span>uanto previsto dall<span class=\"_ _1\"></span>\u2019art. 154<span class=\"ff19\">-<span class=\"ff1b\">bis</span>, commi<span class=\"_ _1\"></span> 3 e 4, del D.Lg<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>. 24 febbrai<span class=\"_ _1\"></span>o 1998, n\u00b0 58: </span>-<span class=\"ff21\"> <span class=\"_ _e\"> </span><span class=\"ff1a\">l\u2019adeguatezza in r<span class=\"_ _1\"></span>elazione all<span class=\"_ _1\"></span>e caratteristich<span class=\"_ _1\"></span>e dell\u2019Impresa <span class=\"_ _1\"></span>e<span class=\"ff19\"> </span></span></span>- <span class=\"_ _e\"> </span>l\u2019effettiva <span class=\"_ _e\"> </span>appli<span class=\"_ _1\"></span>cazione <span class=\"_ _e\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _e\"> </span>proced<span class=\"ff19\">ure <span class=\"_ _e\"> </span>amministrat<span class=\"_ _1\"></span>ive <span class=\"_ _e\"> </span>e <span class=\"_ _d\"> </span>contabili <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>formazione <span class=\"_ _e\"> </span>del <span class=\"_ _d\"> </span>bilancio </span>consolidato nel cor<span class=\"_ _1\"></span>so dell\u2019eserciz<span class=\"_ _1\"></span>io 202<span class=\"ff19\">2. </span>2<span class=\"ff29 sc0\"> <span class=\"_ _4b\"> </span><span class=\"ff19\">Al riguardo non <span class=\"_ _1\"></span>sono emers<span class=\"_ _1\"></span>i aspetti di rilie<span class=\"_ _1\"></span>vo. </span></span>3<span class=\"ff29 sc0\"> <span class=\"_ _4b\"> </span><span class=\"ff19\">Si attesta, inoltr<span class=\"_ _1\"></span>e, che: </span></span>3.1<span class=\"ff29 sc0\"> <span class=\"_ _33\"> </span><span class=\"ff19\">il bilancio consolidat<span class=\"_ _1\"></span>o: </span></span>a)<span class=\"ff21 ls0\"> <span class=\"_ _2a\"> </span><span class=\"ff19\">\u00e8 <span class=\"_ _d\"> </span>redatto <span class=\"_ _c\"> </span>in <span class=\"_ _d\"> </span>conformit\u00e0 <span class=\"_ _c\"> </span>ai <span class=\"_ _d\"> </span>principi <span class=\"_ _d\"> </span>contabili <span class=\"_ _c\"> </span>internazionali <span class=\"_ _c\"> </span>applicabili <span class=\"_ _c\"> </span>riconosciuti <span class=\"_ _c\"> </span>ne<span class=\"_ _0\"></span>lla </span></span>Comunit\u00e0 <span class=\"_ _2\"></span>europea <span class=\"_ _f\"></span>ai <span class=\"_ _f\"></span>sensi <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _f\"></span>Regolamento <span class=\"_ _f\"></span>(CE) <span class=\"_ _f\"></span>n\u00b0 <span class=\"_ _2\"></span>1606/2002 <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>Parlamento <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uropeo <span class=\"_ _2\"></span>e del Consiglio, d<span class=\"_ _1\"></span>el 19 luglio 2<span class=\"_ _1\"></span>002; b)<span class=\"ff21 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff19\">corrisponde alle risulta<span class=\"_ _1\"></span>nze dei libri <span class=\"_ _1\"></span>e delle scrit<span class=\"_ _1\"></span>ture contabili<span class=\"_ _1\"></span>;<span class=\"_ _0\"></span> </span></span>c)<span class=\"ff21 ls0\"> <span class=\"_ _22\"> </span><span class=\"ff19\">\u00e8 <span class=\"_ _2\"></span>idoneo <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>fo<span class=\"_ _0\"></span>rnire <span class=\"_ _f\"></span>una <span class=\"_ _2\"></span>rappresentazione <span class=\"_ _2\"></span>veritiera <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>corretta <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>situazione <span class=\"_ _2\"></span>patrimoniale, </span></span>economica <span class=\"_ _41\"> </span>e <span class=\"_ _41\"> </span>finanziaria<span class=\"_ _4\"></span> <span class=\"_ _27\"> </span>dell\u2019emitt<span class=\"_ _1\"></span>ente <span class=\"_ _41\"> </span>e <span class=\"_ _41\"> </span>dell\u2019insieme <span class=\"_ _28\"> </span>delle <span class=\"_ _41\"> </span>imprese <span class=\"_ _41\"> </span>incluse <span class=\"_ _41\"> </span>nel consolidamento. 3.2<span class=\"ff29 sc0\"> <span class=\"_ _33\"> </span><span class=\"ff1a\">La <span class=\"_ _2\"></span>relazione <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>gestione <span class=\"_ _0\"></span>comprende <span class=\"_ _0\"></span>un\u2019analisi <span class=\"_ _0\"></span>attendibile <span class=\"_ _0\"></span>dell\u2019andamento <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span><span class=\"ff19\"> <span class=\"_ _2\"></span>risultato <span class=\"_ _0\"></span>della </span></span></span>gestione, <span class=\"_ _16\"> </span>nonch\u00e9 <span class=\"_ _16\"> </span>della <span class=\"_ _16\"> </span>situa<span class=\"_ _1\"></span>zione <span class=\"_ _16\"> </span>dell\u2019emittente<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>e <span class=\"_ _17\"> </span>dell\u2019insiem<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>delle <span class=\"_ _16\"> </span>imprese <span class=\"_ _16\"> </span>incluse <span class=\"_ _16\"> </span>nel consolidamento,<span class=\"_ _1\"></span> unitamente alla<span class=\"_ _1\"></span> descrizione d<span class=\"_ _1\"></span>ei principali rischi <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> incertezz<span class=\"_ _1\"></span>e cui sono esposti<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span> Milano, <span class=\"ls6\">16</span> marz<span class=\"_ _4\"></span>o 2023 L\u2019Amministrato<span class=\"_ _1\"></span>re Delegato<span class=\"ff19\"> </span>Il Dirigente Prepo<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>to alla re<span class=\"_ _1\"></span>dazione dei documenti contabil<span class=\"_ _1\"></span>i societa<span class=\"_ _1\"></span>ri Pietro Salini<span class=\"_ _1\"></span> Massimo Ferrari<span class=\"_ _4\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__13": {
   "value": "Webuild",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__5": {
   "value": "Webuild",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__7": {
   "value": "S.p.A.",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__10": {
   "value": "Milano",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__6": {
   "value": "Milano",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__9": {
   "value": "Milanofiori Strada 6 \u2013 Palazzo L",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__8": {
   "value": "Italia",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__11": {
   "value": "Il  Gruppo  Webuild  \u00e8  uno  dei  maggiori  global  player  nella realizzazione di grandi infrastrutture complesse, leader sul mercato italiano e tra i principali player di settore a livello internazionale.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__12": {
   "value": "Salini Costruttori S.p.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__15": {
   "value": "2.1 Attestazione <span class=\"ls19\">di</span> con<span class=\"_ _1\"></span>formit\u00e0 agli IFRS Il<span class=\"ls0\"> <span class=\"_\"> </span>presente <span class=\"_\"> </span>Bilancio <span class=\"_\"> </span>consolidat<span class=\"_ _1\"></span>o <span class=\"_\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_\"> </span>stato <span class=\"_\"> </span>redatto <span class=\"_\"> </span><span class=\"ls8\">in</span> <span class=\"_ _c\"> </span>conformit\u00e0 <span class=\"_\"> </span><span class=\"ls8\">ai</span> <span class=\"_\"> </span>principi <span class=\"_ _c\"> </span>conta<span class=\"_ _1\"></span>bili <span class=\"_\"> </span>internazionali <span class=\"_\"> </span>emessi<span class=\"_ _1\"></span> </span>dall\u2019Internati<span class=\"_ _1\"></span>onal<span class=\"ff19\"> <span class=\"_ _2\"></span>Accounting <span class=\"_ _0\"></span>Standards <span class=\"_ _2\"></span>Board <span class=\"_ _0\"></span>(IASB), <span class=\"_ _2\"></span>omologati <span class=\"_ _2\"></span></span>nell\u2019Unione<span class=\"ff19\"> <span class=\"_ _0\"></span>Europea <span class=\"_ _2\"></span>cos\u00ec <span class=\"_ _0\"></span>come <span class=\"_ _2\"></span>richiesto <span class=\"_ _2\"></span>dal </span>Regolamento <span class=\"_ _4\"></span><span class=\"ls19\">n\u00b0<span class=\"ls0\"> 1<span class=\"_ _1\"></span>606/2002 <span class=\"_ _4\"></span>emanato dal<span class=\"_ _1\"></span> Parla<span class=\"_ _1\"></span>mento <span class=\"_ _4\"></span>Europeo e<span class=\"_ _1\"></span> dal <span class=\"_ _4\"></span>Consiglio <span class=\"_ _1\"></span>Europeo <span class=\"_ _4\"></span>e adottato <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>D.Lgs. <span class=\"ls1d\">n\u00b0</span> </span></span>38/2005. I <span class=\"_ _2\"></span>dettagli <span class=\"_ _2\"></span>riguardanti <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>pr<span class=\"_ _0\"></span>inc<span class=\"_ _1\"></span>ipi <span class=\"_ _2\"></span>contabili <span class=\"_ _f\"></span>adottati<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>G<span class=\"_ _0\"></span>ruppo, <span class=\"_ _2\"></span>compresi <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>relativi <span class=\"_ _2\"></span>cambiamenti <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>specificati nelle note 3 e <span class=\"ls1e\">4.</span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__16": {
   "value": "2.2 Moneta funzional<span class=\"_ _1\"></span>e e <span class=\"ls19\">di</span> presentazione Il<span class=\"ls0\"> <span class=\"_ _f\"></span>presente <span class=\"_ _f\"></span>Bilancio <span class=\"_ _f\"></span>consolidato <span class=\"_ _f\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>espresso <span class=\"_ _f\"></span><span class=\"ls8\">in<span class=\"_ _0\"></span></span> <span class=\"_ _f\"></span><span class=\"ls42\">Eu</span>ro, <span class=\"_ _a\"></span>moneta <span class=\"_ _f\"></span>funzionale <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>Capogruppo. <span class=\"_ _f\"></span>Ove <span class=\"_ _a\"></span>non <span class=\"_ _f\"></span>indicato </span>diversamente, t<span class=\"_ _1\"></span>utti gli importi e<span class=\"_ _1\"></span>spressi <span class=\"ls8\">in</span> Euro sono sta<span class=\"_ _1\"></span>ti arrotondati <span class=\"ls8\">alle</span> migliaia<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__17": {
   "value": "2.3 Autorizzazione <span class=\"ls8\">alla</span> pubblicazione Il<span class=\"ls0\"> <span class=\"_ _a\"></span>Bilancio <span class=\"_ _a\"></span>consolidato <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Gruppo <span class=\"_ _a\"></span>Webuild <span class=\"_ _a\"></span>per <span class=\"_ _10\"></span><span class=\"ff1a\">l\u2019eser<span class=\"_ _1\"></span>cizio<span class=\"ff19\"> <span class=\"_ _a\"></span>chiuso <span class=\"_ _a\"></span><span class=\"ls8\">al</span> <span class=\"_ _10\"></span><span class=\"ls6\">31</span> <span class=\"_ _a\"></span>dicembre <span class=\"_ _a\"></span>2022 <span class=\"_ _a\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>stato <span class=\"_ _a\"></span>approvato <span class=\"_ _a\"></span>e </span></span></span>autorizzato <span class=\"_ _0\"></span><span class=\"ls8\">alla</span> <span class=\"_ _2\"></span>pubblicazio<span class=\"_ _4\"></span>ne <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>Consiglio <span class=\"_ _0\"></span><span class=\"ls19\">di</span> <span class=\"_ _0\"></span>Amministrazione <span class=\"_ _0\"></span><span class=\"ls19\">di</span> <span class=\"_ _0\"></span>Webuild <span class=\"_ _0\"></span>S.p.A. <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>riunione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span><span class=\"ls6\">16</span> <span class=\"_ _0\"></span>marzo 2023. <span class=\"_\"> </span><span class=\"ls18\">La<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_\"> </span>p<span class=\"_ _1\"></span>ubblicazion<span class=\"_ _1\"></span>e <span class=\"_\"> </span>del<span class=\"_ _1\"></span> <span class=\"_\"> </span>presente <span class=\"_ _b\"> </span>Bilancio <span class=\"_\"> </span>consoli<span class=\"_ _4\"></span>dato <span class=\"_\"> </span>sar\u00e0 <span class=\"_\"> </span>e<span class=\"_ _1\"></span>ffettuata <span class=\"_ _b\"> </span><span class=\"ls8\">in<span class=\"_ _0\"></span></span> <span class=\"_\"> </span>ac<span class=\"_ _4\"></span>cord<span class=\"_ _0\"></span>o <span class=\"_\"> </span>co<span class=\"_ _1\"></span>n <span class=\"_\"> </span><span class=\"ls8\">il</span> <span class=\"_ _b\"> </span>Regolamento </span></span>delegato della Com<span class=\"_ _1\"></span>missione Euro<span class=\"_ _1\"></span>pea <span class=\"ls19\">n\u00b0</span> 2019/<span class=\"_ _1\"></span>815 e s.m.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__18": {
   "value": "2.4 Valutazioni sulla contin<span class=\"_ _4\"></span>uit\u00e0 aziendale<span class=\"fc0 sc0\"> </span>ll<span class=\"ls0\"> <span class=\"_\"> </span>Bilancio <span class=\"_\"> </span>consolidato <span class=\"_ _c\"> </span>del <span class=\"_\"> </span>Gruppo <span class=\"_ _c\"> </span>Webuild <span class=\"_\"> </span><span class=\"ff1a\">dell\u2019esercizio</span> <span class=\"_\"> </span>2022 <span class=\"_\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_\"> </span>stato <span class=\"_\"> </span>predisposto <span class=\"_\"> </span>sul <span class=\"_ _c\"> </span>presupposto <span class=\"_\"> </span>del </span>funzionamento<span class=\"_ _1\"></span> e <span class=\"_ _4\"></span>della conti<span class=\"_ _4\"></span>nuit\u00e0 azien<span class=\"_ _1\"></span>dale. <span class=\"_ _1\"></span>Gli <span class=\"_ _4\"></span>Amministratori <span class=\"_ _4\"></span>hanno verifica<span class=\"_ _1\"></span>to <span class=\"ff1a\">l<span class=\"_ _4\"></span>\u2019<span class=\"_ _0\"></span>insussist<span class=\"_ _1\"></span>enza<span class=\"ff19\"> <span class=\"ls19\">di<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>lementi <span class=\"_ _4\"></span>che </span></span></span></span>possano <span class=\"_ _2\"></span>segnalare <span class=\"_ _2\"></span>criticit\u00e0 <span class=\"_ _2\"></span>circa <span class=\"_ _2\"></span><span class=\"ls8\">la</span> <span class=\"_ _f\"></span>capacit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span><span class=\"ls19\">di</span> <span class=\"_ _f\"></span>far <span class=\"_ _2\"></span>fronte <span class=\"_ _2\"></span><span class=\"ls8\">alle<span class=\"_ _0\"></span></span> <span class=\"_ _2\"></span>proprie <span class=\"_ _2\"></span>obbligazioni <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>prevedibile futuro <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span><span class=\"ls8\">in<span class=\"ls0\"> <span class=\"_ _1\"></span>particol<span class=\"_ _1\"></span>are n<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>prossimi <span class=\"_ _4\"></span><span class=\"ls1e\">12<span class=\"ls0\"> mesi. <span class=\"_ _4\"></span><span class=\"ls18\">La<span class=\"ls0\"> <span class=\"_ _4\"></span>predisposizione <span class=\"_ _4\"></span>del Bil<span class=\"_ _1\"></span>ancio <span class=\"_ _4\"></span>consolid<span class=\"ls8\">ato</span> richied<span class=\"_ _1\"></span>e <span class=\"ff1a\">l<span class=\"_ _1\"></span>\u2019effettuazi<span class=\"_ _1\"></span>one<span class=\"ff19\"> </span></span></span></span></span></span></span></span>da<span class=\"ls0\"> <span class=\"_ _0\"></span>parte <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span><span class=\"ff1b\">management</span> <span class=\"_ _0\"></span></span>di<span class=\"ls0\"> <span class=\"_ _0\"></span>valutazioni <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>stime<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>comples<span class=\"_ _1\"></span>se <span class=\"_ _2\"></span>sotto <span class=\"_ _2\"></span><span class=\"ls8\">il</span> <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ofilo <span class=\"_ _0\"></span>reddituale <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>finanziario <span class=\"_ _2\"></span>anche <span class=\"_ _2\"></span>alla<span class=\"_ _1\"></span> </span>luce delle caratteristich<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> del settore <span class=\"ls19\">di</span> appart<span class=\"_ _1\"></span>enenza del Gruppo. Tali stim<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> complesse sono funzional<span class=\"_ _1\"></span>i sia <span class=\"ls8\">alla</span> conferma de<span class=\"_ _0\"></span>l presupposto <span class=\"ls19\">di</span> <span class=\"_ _0\"></span>continuit\u00e0 <span class=\"_ _0\"></span>aziendale sia <span class=\"_ _0\"></span><span class=\"ls8\">alle</span> <span class=\"_ _2\"></span>valutazioni <span class=\"ls19\">di</span> <span class=\"_ _0\"></span>bilancio <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>state f<span class=\"_ _0\"></span>ormulat<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>senza prendere <span class=\"ls8\">in</span> consid<span class=\"_ _1\"></span>erazione eventi strao<span class=\"_ _1\"></span>rdinari attualm<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nte non prevedibili<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__19": {
   "value": "2.5 Forma e contenuti d<span class=\"_ _1\"></span>el presente Bilancio consolidat<span class=\"_ _1\"></span>o  Il<span class=\"ls0\"> Bilancio<span class=\"_ _1\"></span> consolidato <span class=\"ff1a\">dell\u2019<span class=\"_ _1\"></span>esercizio<span class=\"ff19\"> 2022 del <span class=\"_ _1\"></span>Gruppo Webuild<span class=\"_ _1\"></span> \u00e8 cos\u00ec composto: </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">Situazione patrim<span class=\"_ _1\"></span>oniale <span class=\"ff1a\">\u2013</span> finanzia<span class=\"_ _1\"></span>ria; </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">Conto economico; <span class=\"_ _1\"></span> </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">Conto economico compl<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ssivo; </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">Rendiconto finanzia<span class=\"_ _1\"></span>rio; </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">Prospetto delle variazi<span class=\"_ _1\"></span>oni del Patri<span class=\"_ _4\"></span>mo<span class=\"_ _0\"></span>nio netto; </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">Note esplicativ<span class=\"_ _1\"></span>e. </span></span>Per <span class=\"_ _f\"></span>quanto <span class=\"_ _f\"></span>riguarda <span class=\"_ _2\"></span><span class=\"ls8\">le</span> <span class=\"_ _f\"></span>modalit\u00e0 <span class=\"_ _f\"></span><span class=\"ls19\">di</span> <span class=\"_ _f\"></span>presentazione <span class=\"_ _2\"></span>del <span class=\"_ _f\"></span>presente <span class=\"_ _f\"></span>Bilancio <span class=\"_ _f\"></span>consolida<span class=\"_ _1\"></span>to <span class=\"_ _f\"></span><span class=\"ls8\">il</span> <span class=\"_ _f\"></span>Gruppo <span class=\"_ _f\"></span><span class=\"ls19\">ha</span> <span class=\"_ _f\"></span>effettuato, coerentemente con gli<span class=\"_ _1\"></span> esercizi preced<span class=\"_ _1\"></span>enti, <span class=\"ls8\">le</span> scelte <span class=\"ls19\">di</span> seg<span class=\"_ _1\"></span>uito descritte: \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">nel <span class=\"_ _1\"></span>prospetto <span class=\"_ _4\"></span>della situazio<span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>patrimoniale <span class=\"_ _4\"></span>finanziaria <span class=\"_ _4\"></span>consolidata <span class=\"_ _1\"></span>sono esp<span class=\"_ _1\"></span>oste <span class=\"_ _4\"></span>separatamente <span class=\"ls1f\">le</span> att<span class=\"_ _1\"></span>ivit\u00e0 </span></span>correnti <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>non <span class=\"_ _2\"></span>correnti <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span><span class=\"ls1f\">le<span class=\"_ _0\"></span></span> <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _f\"></span>correnti <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>non <span class=\"_ _2\"></span>correnti. <span class=\"_ _2\"></span><span class=\"ls2e\">Le</span> <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _2\"></span>correnti <span class=\"_ _2\"></span>sono <span class=\"_ _f\"></span>quelle destinate <span class=\"_ _4\"></span><span class=\"ls8\">ad<span class=\"ls0\"> <span class=\"_ _4\"></span>essere reali<span class=\"_ _1\"></span>zzate <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span><span class=\"lsb\">es<span class=\"_ _0\"></span><span class=\"ls0\">tinte <span class=\"_ _4\"></span><span class=\"ff1a\">nell\u2019ordinario<span class=\"ff19\"> <span class=\"_ _4\"></span>ciclo <span class=\"_ _4\"></span>operativo <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>G<span class=\"_ _0\"></span>ruppo <span class=\"_ _4\"></span>che, <span class=\"_ _4\"></span>normalmente, <span class=\"_ _4\"></span>copre </span></span></span></span></span></span>un<span class=\"ls0\"> arco <span class=\"_ _4\"></span><span class=\"ls2c\">te<span class=\"_ _0\"></span><span class=\"ls0\">mporale supe<span class=\"_ _1\"></span>riore <span class=\"ls8\">ai</span> <span class=\"_ _1\"></span>dodici <span class=\"_ _1\"></span>mesi. <span class=\"_ _1\"></span><span class=\"ls2e\">Le<span class=\"ls0\"> attivit\u00e0 <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> pas<span class=\"_ _1\"></span>sivit\u00e0 non<span class=\"_ _1\"></span> correnti<span class=\"_ _1\"></span> compren<span class=\"_ _1\"></span>dono gli <span class=\"_ _1\"></span>immobil<span class=\"_ _1\"></span>i, </span></span></span></span></span>impianti <span class=\"_ _10\"> </span>e <span class=\"_ _11\"> </span>macchinari, <span class=\"_ _11\"> </span><span class=\"ls1f\">le<span class=\"_ _0\"></span></span> <span class=\"_ _11\"> </span>attivit\u00e0 <span class=\"_ _10\"> </span>immateriali <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>finanzia<span class=\"_ _1\"></span>rie, <span class=\"_ _11\"> </span><span class=\"ls8\">le<span class=\"_ _0\"></span></span> <span class=\"_ _11\"> </span>attivit\u00e0 <span class=\"_ _10\"></span>per <span class=\"_ _10\"> </span>diritti <span class=\"_ _11\"> </span><span class=\"ls19\">di</span> <span class=\"_ _11\"> </span>utilizzo, <span class=\"_ _10\"> </span><span class=\"ls8\">le<span class=\"_ _0\"></span></span> <span class=\"_ _11\"> </span>imposte anticipate, <span class=\"_ _b\"> </span>i <span class=\"_ _11\"> </span>fondi <span class=\"_ _9\"> </span>rela<span class=\"_ _1\"></span>tivi <span class=\"_ _11\"> </span><span class=\"ls8\">al</span> <span class=\"_\"> </span>personal<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>, <span class=\"_ _b\"> </span><span class=\"ls8\">le</span> <span class=\"_\"> </span>i<span class=\"_ _4\"></span>mposte <span class=\"_ _b\"> </span>differite <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>gli <span class=\"_ _b\"> </span>altri <span class=\"_ _b\"> </span>saldi <span class=\"_ _b\"> </span><span class=\"ls8\">il</span> <span class=\"_ _b\"> </span>cui <span class=\"_ _b\"> </span>realizzo, <span class=\"_ _b\"> </span>estinzione<span class=\"_ _1\"></span>, consumo, <span class=\"_ _c\"> </span>cessione <span class=\"_\"> </span>o <span class=\"_ _c\"> </span>liquidazione <span class=\"_ _c\"> </span>\u00e8 <span class=\"_ _c\"> </span>previsto <span class=\"_ _c\"> </span>lungo <span class=\"_\"> </span><span class=\"ls19\">un</span> <span class=\"_ _d\"> </span>arco <span class=\"_\"> </span>temporale <span class=\"_ _c\"> </span>superiore <span class=\"_\"> </span><span class=\"ff1a\">all\u2019ordinario</span> <span class=\"_ _c\"> </span>ciclo operativo del Gr<span class=\"_ _1\"></span>uppo; \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19 ls8\">il<span class=\"ls0\"> <span class=\"_ _0\"></span>conto <span class=\"_ _2\"></span>economico <span class=\"_ _0\"></span>consolidato <span class=\"_ _0\"></span>presenta <span class=\"_ _0\"></span><span class=\"ls19\">una</span> <span class=\"_ _2\"></span>classific<span class=\"_ _1\"></span>azio<span class=\"ls19\">ne</span> <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>costi <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>natura <span class=\"lsa\">ed</span> <span class=\"_ _2\"></span>evidenzia <span class=\"_ _0\"></span><span class=\"ls8\">il</span> <span class=\"_ _2\"></span>risultato </span></span></span>prima della gestione finanzi<span class=\"_ _4\"></span>aria e de<span class=\"_ _0\"></span>lle partecipazi<span class=\"_ _1\"></span>oni e delle imposte. Viene evidenzi<span class=\"_ _1\"></span>ato <span class=\"ls8\">il</span> risultato netto delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>continuative <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>delle <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _2\"></span>operative <span class=\"_ _2\"></span>cessate, <span class=\"_ _2\"></span>nonch\u00e9 <span class=\"_ _2\"></span><span class=\"ls8\">il</span> <span class=\"_ _f\"></span>risultato <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span><span class=\"ls19\">di</span> <span class=\"_ _2\"></span>competenza <span class=\"_ _2\"></span>dei terzi <span class=\"lsa\">ed</span> <span class=\"ls8\">il</span> risult<span class=\"_ _1\"></span>ato netto <span class=\"ls19\">di</span> <span class=\"_ _1\"></span>competenza del Grup<span class=\"_ _1\"></span>po; \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19 ls8\">il<span class=\"ls0\"> <span class=\"_ _4\"></span>conto economico <span class=\"_ _4\"></span>complessivo <span class=\"_ _4\"></span>presenta <span class=\"_ _4\"></span><span class=\"ls8\">le<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _4\"></span>variazioni <span class=\"_ _1\"></span><span class=\"ls1d\">di<span class=\"ls0\"> pat<span class=\"_ _1\"></span>rimonio <span class=\"_ _1\"></span>netto <span class=\"_ _4\"></span>derivanti <span class=\"_ _4\"></span><span class=\"ls19\">da<span class=\"ls0\"> tra<span class=\"_ _1\"></span>nsazioni <span class=\"_ _4\"></span>diverse </span></span></span></span></span></span></span></span></span>dalle operazioni<span class=\"_ _1\"></span> sul capitale eff<span class=\"_ _1\"></span>ettuate con gli azi<span class=\"_ _1\"></span>onisti della Soci<span class=\"_ _1\"></span>et\u00e0; \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19 ls8\">il<span class=\"ls0\"> <span class=\"_ _c\"> </span>rendiconto <span class=\"_\"> </span>finanziario <span class=\"_ _c\"> </span>consolidato <span class=\"_\"> </span>evidenzia <span class=\"_\"> </span>separatamente <span class=\"_ _c\"> </span>i <span class=\"_\"> </span>f<span class=\"_ _0\"></span>lussi <span class=\"_\"> </span><span class=\"ls19\">di</span> <span class=\"_ _c\"> </span>cassa <span class=\"_\"> </span>de<span class=\"_ _0\"></span>rivanti <span class=\"_\"> </span><span class=\"ff1a\">dall\u2019attivit\u00e0<span class=\"_ _1\"></span><span class=\"ff19\"> </span></span></span></span></span>operativa, <span class=\"ls19\">di</span> in<span class=\"_ _1\"></span>vestimento e <span class=\"ls19\">di</span> <span class=\"_ _1\"></span>finanziament<span class=\"_ _1\"></span>o. Per <span class=\"ls8\">la</span> sua redazi<span class=\"_ _1\"></span>one \u00e8 stato utilizz<span class=\"_ _1\"></span>ato <span class=\"ls8\">il</span> metodo indiretto.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__20": {
   "value": "2.6 Valutazioni e Stime con<span class=\"_ _1\"></span>tabili complesse  La<span class=\"ls0\"> redazione del<span class=\"_ _1\"></span> bilancio e delle relative note <span class=\"ls8\">in</span> applicazione degli IFRS richiede <span class=\"ls1d\">da</span> parte degli Amministrator<span class=\"_ _1\"></span>i </span>l\u2019effettuazion<span class=\"_ _1\"></span>e<span class=\"ff19\"> <span class=\"_ _f\"></span><span class=\"ls19\">di</span> <span class=\"_ _f\"></span>valutazioni <span class=\"_ _f\"></span>discrezionali <span class=\"_ _2\"></span>e <span class=\"_ _a\"></span>stime <span class=\"_ _f\"></span>contabili <span class=\"_ _2\"></span>che <span class=\"_ _a\"></span>hanno <span class=\"_ _f\"></span>effetto <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ui <span class=\"_ _f\"></span>valori <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>delle </span>passivit\u00e0 <span class=\"_ _3\"></span>iscritte <span class=\"_ _4\"></span><span class=\"ls8\">in<span class=\"ls0\"> <span class=\"_ _4\"></span>bilancio <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>relativa <span class=\"_ _3\"></span>informativa. <span class=\"_ _3\"></span><span class=\"ls18\">Le<span class=\"ls0\"> <span class=\"_ _4\"></span>principali <span class=\"_ _3\"></span>stime <span class=\"_ _4\"></span>sono <span class=\"_ _3\"></span>utilizzate, <span class=\"_ _3\"></span>tra <span class=\"_ _4\"></span><span class=\"ff1a\">l\u2019altro,<span class=\"ff19\"> <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>rilevare; </span></span></span></span></span></span>nota 33, i ricavi <span class=\"ls19\">di<span class=\"_ _1\"></span><span class=\"ls0\"> commess<span class=\"_ _1\"></span>a; </span></span>nota 34.6, eventual<span class=\"_ _1\"></span>i riduzioni <span class=\"ls19\">di<span class=\"_ _1\"></span><span class=\"ls0\"> valore <span class=\"ls19\">di</span> atti<span class=\"_ _1\"></span>vit\u00e0; </span></span>nota 34.6, gli acca<span class=\"_ _1\"></span>ntonamenti per ri<span class=\"_ _1\"></span>schi <span class=\"lsa\">ed</span> on<span class=\"_ _1\"></span>eri; nota <span class=\"ls1e\">8,</span> gli avviamenti;<span class=\"_ _1\"></span> note <span class=\"ls6\">11</span> e 37,<span class=\"_ _1\"></span> <span class=\"ls8\">le</span> imposte; nota 34.6, gli ammo<span class=\"_ _1\"></span>rtamenti<span class=\"_ _1\"></span>; nota 26, i ben<span class=\"_ _1\"></span>efici <span class=\"ls8\">ai</span> dipendenti. Tenuto <span class=\"_ _11\"> </span>conto <span class=\"_ _10\"></span>dello <span class=\"_ _10\"> </span>specifico <span class=\"_ _11\"> </span>settore <span class=\"_ _11\"> </span><span class=\"ls19\">di</span> <span class=\"_ _10\"> </span>appartenenza <span class=\"_ _10\"></span>del <span class=\"_ _10\"> </span>G<span class=\"_ _0\"></span>ruppo, <span class=\"_ _10\"></span>rivestono <span class=\"_ _11\"> </span>particolare <span class=\"_ _10\"> </span>rilevanza <span class=\"_ _10\"> </span><span class=\"ls8\">le<span class=\"_ _0\"></span></span> <span class=\"_ _10\"> </span>stime effettuate <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>determinare <span class=\"_ _3\"></span>i <span class=\"_ _4\"></span>ricavi <span class=\"_ _4\"></span><span class=\"ls19\">di<span class=\"ls0\"> <span class=\"_ _4\"></span>commessa, <span class=\"_ _3\"></span>incluse <span class=\"_ _3\"></span><span class=\"ls8\">le<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _4\"></span>richieste <span class=\"_ _3\"></span><span class=\"ls19\">di<span class=\"ls0\"> <span class=\"_ _4\"></span>corrispettivi <span class=\"_ _4\"></span>aggiunti<span class=\"_ _1\"></span>vi, <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>costi <span class=\"_ _3\"></span>complessivi<span class=\"_ _1\"></span> </span></span></span></span></span></span>di<span class=\"ls0\"> <span class=\"_ _0\"></span>commessa <span class=\"_ _0\"></span><span class=\"lsa\">ed</span> <span class=\"_ _0\"></span><span class=\"ls8\">il</span> <span class=\"_ _2\"></span>relativo <span class=\"_ _0\"></span>stato <span class=\"_ _2\"></span></span>di<span class=\"ls0\"> <span class=\"_ _0\"></span>avanzamento <span class=\"_ _0\"></span>(si <span class=\"_ _0\"></span>rinvia <span class=\"_ _2\"></span><span class=\"ls8\">al</span> <span class=\"_ _0\"></span>paragrafo <span class=\"_ _0\"></span><span class=\"ff1a\">\u201c<span class=\"_ _0\"></span>Attivit\u00e0</span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _2\"></span><span class=\"ff1a\">contrattuali<span class=\"_ _1\"></span>\u201d<span class=\"ff19\"> <span class=\"_ _0\"></span>della </span></span></span>sezione <span class=\"ff1a\">\u201c</span>Politi<span class=\"_ _1\"></span>che Contabili <span class=\"ff1a\">\u2013</span> Principi conta<span class=\"_ _1\"></span>bili rileva<span class=\"_ _1\"></span>nti e criteri <span class=\"ls19\">di</span> valutazi<span class=\"_ _1\"></span>one<span class=\"ff1a\">\u201d).</span> A <span class=\"ls9\">tal</span> proposito <span class=\"lse\">si<span class=\"_ _1\"></span><span class=\"ls0\"> segnala ch<span class=\"_ _4\"></span>e </span></span>una<span class=\"ls0\"> <span class=\"_ _0\"></span>parte <span class=\"_ _2\"></span>consistente <span class=\"_ _0\"></span><span class=\"ff1a\">dell\u2019attivit\u00e0</span> <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>viene <span class=\"_ _2\"></span>tipicamente <span class=\"_ _0\"></span>svolta <span class=\"_ _0\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _0\"></span></span>di<span class=\"ls0\"> <span class=\"_ _2\"></span>contratti <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>prevedono </span>un <span class=\"_ _c\"> </span>corrisp<span class=\"_ _1\"></span>ettivo <span class=\"_\"> </span>determinato <span class=\"_ _c\"> </span><span class=\"ls8\">al</span> <span class=\"_ _c\"> </span>momento <span class=\"_\"> </span>dell\u2019aggiudicazi<span class=\"_ _1\"></span>one.<span class=\"ff19\"> <span class=\"_ _c\"> </span>Ci\u00f2 <span class=\"_\"> </span>comporta <span class=\"_ _c\"> </span>che <span class=\"_ _c\"> </span>i <span class=\"_\"> </span>margini <span class=\"_ _c\"> </span>realizza<span class=\"_ _1\"></span>ti <span class=\"_ _c\"> </span>sui<span class=\"_ _4\"></span> </span>contratti <span class=\"_ _0\"></span><span class=\"ls19\">di</span> <span class=\"_ _0\"></span>tale <span class=\"_ _0\"></span>natura possano <span class=\"_ _0\"></span>subire <span class=\"_ _0\"></span>variazioni ris<span class=\"_ _0\"></span>petto <span class=\"ls8\">alle<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>stime <span class=\"_ _0\"></span>originarie <span class=\"_ _0\"></span><span class=\"ls8\">in</span> <span class=\"_ _0\"></span>funzione de<span class=\"_ _0\"></span>lla re<span class=\"_ _0\"></span>cuperabilit\u00e0<span class=\"_ _4\"></span> o <span class=\"_ _4\"></span>meno <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>maggiori <span class=\"_ _3\"></span>oneri <span class=\"_ _4\"></span>e/o <span class=\"_ _4\"></span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _4\"></span><span class=\"ls1f\">in<span class=\"ls0\"> cui<span class=\"_ _4\"></span> <span class=\"_ _1\"></span><span class=\"ls8\">il<span class=\"ls0\"> <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span><span class=\"ls19\">pu\u00f2<span class=\"ls0\"> <span class=\"_ _3\"></span>incorrere <span class=\"_ _4\"></span><span class=\"ff1a\">nell\u2019esecuzione<span class=\"ff19\"> <span class=\"_ _3\"></span><span class=\"ls19\">di<span class=\"ls0\"> <span class=\"_ _4\"></span><span class=\"ls9\">tali<span class=\"ls0\"> <span class=\"_ _4\"></span>contratti. <span class=\"_ _4\"></span><span class=\"ls18\">La<span class=\"ls0\"> <span class=\"_ _4\"></span>rilevazione </span></span></span></span></span></span></span></span></span></span></span></span></span></span>di<span class=\"ls0\"> <span class=\"_ _e\"> </span>corrispetti<span class=\"_ _1\"></span>vi <span class=\"_ _e\"> </span>aggiuntivi <span class=\"_ _e\"> </span>con <span class=\"_ _e\"> </span>riferimento <span class=\"_ _d\"> </span><span class=\"ls8\">alla</span> <span class=\"_ _e\"> </span>v<span class=\"_ _0\"></span>alutazione <span class=\"_ _e\"> </span>delle <span class=\"_ _e\"> </span>Soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _e\"> </span>collegate <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span><span class=\"ff1b\">joint <span class=\"_ _d\"> </span>ven<span class=\"_ _0\"></span>ture</span> <span class=\"_ _e\"> </span>pu\u00f2<span class=\"_ _4\"></span> </span>comportare <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>rettifica <span class=\"_ _10\"></span><span class=\"ls1d\">de</span>l <span class=\"_ _10\"></span>patrimonio<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>netto <span class=\"_ _a\"></span>delle <span class=\"_ _10\"></span>stesse <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>effetto <span class=\"_ _10\"></span><span class=\"ff1a\">dell\u2019omo<span class=\"_ _1\"></span>geneizzazione<span class=\"ff19\"> <span class=\"_ _a\"></span><span class=\"ls8\">alle</span> <span class=\"_ _10\"></span>politich<span class=\"_ _1\"></span>e </span></span>contabili <span class=\"ls19\">di</span> Grup<span class=\"_ _1\"></span>po. Le<span class=\"ls0\"> <span class=\"_ _10\"></span>stime <span class=\"_ _10\"></span>contabili <span class=\"_ _a\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>i <span class=\"_ _11\"> </span>giudi<span class=\"_ _1\"></span>zi <span class=\"_ _10\"></span>significativi <span class=\"_ _10\"></span>formulati <span class=\"_ _10\"></span>dalla <span class=\"_ _10\"></span>Direzione <span class=\"_ _10\"></span>Aziendal<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>per <span class=\"_ _10\"> </span><span class=\"ls8\">la</span> <span class=\"_ _11\"> </span>redazione <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>presente<span class=\"_ _1\"></span> </span>Bilancio <span class=\"_\"> </span>consolidato <span class=\"_\"> </span>sono <span class=\"_ _c\"> </span>influenzati <span class=\"_\"> </span>(i) <span class=\"_ _c\"> </span>dall\u2019attuale<span class=\"_ _1\"></span><span class=\"ff19\"> <span class=\"_\"> </span>contesto <span class=\"_ _c\"> </span>macroeconomico <span class=\"_\"> </span>caratterizzato <span class=\"_\"> </span>dai <span class=\"_\"> </span>residui </span>impatti <span class=\"_ _c\"> </span>collegati <span class=\"_ _d\"> </span><span class=\"ls8\">alla</span> <span class=\"_ _d\"> </span>pandemia <span class=\"_ _d\"> </span>Covid-1<span class=\"ls1e\">9,</span> <span class=\"_ _d\"> </span><span class=\"ff1a\">dall\u2019inflazione,</span> <span class=\"_ _d\"> </span>dall\u2019aum<span class=\"_ _1\"></span>ento<span class=\"ff19\"> <span class=\"_ _d\"> </span>dei <span class=\"_ _d\"> </span>tassi <span class=\"_ _d\"> </span></span>d\u2019interess<span class=\"_ _1\"></span>e<span class=\"ff19\"> <span class=\"_ _d\"> </span>e <span class=\"_ _d\"> </span>dai <span class=\"_ _d\"> </span>rischi </span>geopolitici <span class=\"_\"> </span>legati <span class=\"_\"> </span><span class=\"ls8\">alla</span> <span class=\"_ _d\"> </span>crisi <span class=\"_\"> </span>tra <span class=\"_\"> </span>Russia <span class=\"_ _c\"> </span>e <span class=\"_\"> </span>Ucraina, <span class=\"_ _c\"> </span>oltre <span class=\"_\"> </span>che <span class=\"_ _c\"> </span>(ii) <span class=\"_\"> </span>dai <span class=\"_ _c\"> </span>rischi <span class=\"_\"> </span>e <span class=\"_ _c\"> </span>dalle <span class=\"_ _c\"> </span>opportunit\u00e0 <span class=\"_\"> </span>connessi<span class=\"_ _1\"></span> <span class=\"_ _c\"> </span><span class=\"ls1f\">ai</span> cambiamenti <span class=\"_\"> </span>climatici <span class=\"_\"> </span>e <span class=\"_\"> </span><span class=\"ls8\">alla</span> <span class=\"_ _c\"> </span>transizione <span class=\"_\"> </span>energetica <span class=\"_\"> </span>(argomenti <span class=\"_\"> </span>trattati <span class=\"_\"> </span><span class=\"ls8\">in</span> <span class=\"_ _c\"> </span>dettaglio <span class=\"_\"> </span>nella <span class=\"_\"> </span>Relazione <span class=\"_\"> </span>sulla gestione <span class=\"_ _a\"></span>- <span class=\"_ _a\"></span>Parte <span class=\"_ _a\"></span>III, <span class=\"_ _10\"></span>a <span class=\"_ _a\"></span>cui <span class=\"_ _a\"></span><span class=\"lse\">si</span> <span class=\"_ _a\"></span>rinvia) <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>potrebbero <span class=\"_ _10\"></span>inc<span class=\"_ _4\"></span>ide<span class=\"_ _0\"></span>re <span class=\"_ _a\"></span>sui <span class=\"_ _a\"></span>flussi <span class=\"_ _a\"></span><span class=\"ls19\">di</span> <span class=\"_ _10\"></span>cassa, <span class=\"_ _f\"></span>sulla <span class=\"_ _a\"></span>posizione <span class=\"_ _a\"></span>patrimoniale-finanziaria e sull<span class=\"_ _1\"></span>e <span class=\"ff1b\">performa<span class=\"_ _1\"></span>nce<span class=\"ff19\"> finanziarie <span class=\"lsa\">ed</span> <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>conomiche del Gr<span class=\"_ _1\"></span>uppo. </span></span>Crisi Russia-Ucraina Il<span class=\"ls0\"> <span class=\"_\"> </span>Gruppo <span class=\"_ _c\"> </span>non <span class=\"_\"> </span><span class=\"ls19\">ha</span> <span class=\"_ _c\"> </span>proget<span class=\"ls9\">ti</span> <span class=\"_ _c\"> </span>operativi <span class=\"_\"> </span><span class=\"ls1d\">n\u00e9<span class=\"_ _0\"></span></span> <span class=\"_ _c\"> </span><span class=\"ls8\">in</span> <span class=\"_ _c\"> </span>Russia <span class=\"_\"> </span><span class=\"ls1d\">n\u00e9<span class=\"_ _0\"></span></span> <span class=\"_ _c\"> </span><span class=\"ls8\">in</span> <span class=\"_ _c\"> </span>Ucraina. <span class=\"_ _c\"> </span>Con <span class=\"_\"> </span>riferimento <span class=\"_ _c\"> </span>agli <span class=\"_\"> </span>attivi <span class=\"_ _c\"> </span><span class=\"ls19\">di</span> <span class=\"_\"> </span>bilancio, </span>l\u2019esposizione<span class=\"ff19\"> <span class=\"_ _4\"></span>verso <span class=\"ls9\">tali</span> Paes<span class=\"_ _1\"></span>i \u00e8 <span class=\"_ _1\"></span>riconduci<span class=\"_ _1\"></span>bile <span class=\"ls8\">al</span> <span class=\"_ _1\"></span>solo c<span class=\"_ _1\"></span>redito <span class=\"_ _1\"></span>verso <span class=\"ls8\">il</span> <span class=\"_ _1\"></span>Committe<span class=\"_ _1\"></span>nte uc<span class=\"_ _4\"></span>raino Ukravtodor <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>lativo <span class=\"_ _1\"></span><span class=\"ls8\">al<span class=\"ls0\"> </span></span></span>progetto <span class=\"_ _b\"> </span><span class=\"ls19\">di</span> <span class=\"_\"> </span>ammodernamento <span class=\"_ _b\"> </span><span class=\"ff1a\">dell\u2019autostrada</span> <span class=\"_ _b\"> </span>M03 <span class=\"_\"> </span>nel <span class=\"_\"> </span>tratt<span class=\"_ _1\"></span>o <span class=\"_\"> </span>Kiyv-Khar<span class=\"_ _1\"></span>kiv-Dovzha<span class=\"_ _1\"></span>nskiy, <span class=\"_\"> </span>ter<span class=\"_ _1\"></span>minato <span class=\"_\"> </span><span class=\"ls8\">in</span> <span class=\"_ _b\"> </span>via unilaterale dal Com<span class=\"_ _1\"></span>mittente <span class=\"ff1a\">nell\u2019ago<span class=\"_ _1\"></span>sto<span class=\"ff19\"> del 2016; tale <span class=\"_ _1\"></span>credito \u00e8 stato totalm<span class=\"_ _1\"></span>ente svalutato nel co<span class=\"_ _1\"></span>rso del <span class=\"ls1e\">2022</span> </span></span>comportando <span class=\"_ _10\"></span><span class=\"ls19\">una</span> <span class=\"_ _10\"></span>svalutazione <span class=\"_ _10\"></span>a <span class=\"_ _10\"> </span>conto <span class=\"_ _10\"> </span>economico <span class=\"_ _11\"> </span>pari <span class=\"_ _10\"></span>a <span class=\"_ _10\"> </span><span class=\"ff1a\">\u20ac65,3</span> <span class=\"_ _11\"> </span>milioni, <span class=\"_ _10\"> </span>come <span class=\"_ _10\"> </span>meglio <span class=\"_ _11\"> </span>descritto <span class=\"_ _10\"></span>nella <span class=\"_ _10\"></span>nota successiva 14.1.<span class=\"_ _1\"></span> Contesto Macroeconomico<span class=\"_ _1\"></span> Il<span class=\"ls0\"> contesto <span class=\"_ _0\"></span>macroecono<span class=\"_ _1\"></span>mico, influenzato dagli <span class=\"_ _0\"></span>effetti della <span class=\"_ _0\"></span>pandemia e <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _0\"></span>recentem<span class=\"_ _1\"></span>ente dal <span class=\"_ _0\"></span>conflitto Russo-</span>Ucraino, <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _10\"></span>stato <span class=\"_ _10\"></span>recentement<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>caratterizzato<span class=\"_ _1\"></span> <span class=\"_ _10\"></span><span class=\"ls19\">da</span> <span class=\"_ _a\"></span><span class=\"ls19\">una</span> <span class=\"_ _10\"></span>particolare <span class=\"_ _a\"></span>volatilit\u00e0 <span class=\"_ _10\"></span>dei <span class=\"_ _a\"></span>prezzi <span class=\"_ _10\"></span>delle <span class=\"_ _a\"></span>materie <span class=\"_ _10\"></span>prime <span class=\"_ _a\"></span>e dell\u2019energia<span class=\"_ _1\"></span>,<span class=\"ff19\"> unitamente <span class=\"ls1f\">ad</span> <span class=\"ls19\">un</span> incremento </span>d<span class=\"_ _1\"></span>ell\u2019inflazione<span class=\"ff19\"> e dei ta<span class=\"_ _1\"></span>ssi <span class=\"ls19\">di</span> inter<span class=\"_ _1\"></span>esse.  </span>Come <span class=\"_ _11\"> </span>gi\u00e0 <span class=\"_ _11\"> </span>indicato <span class=\"_ _10\"> </span>ne<span class=\"_ _0\"></span>lla <span class=\"_ _11\"> </span>Relazione <span class=\"_ _11\"> </span>sulla <span class=\"_ _10\"> </span>Gestione, <span class=\"_ _11\"> </span>con <span class=\"_ _11\"> </span>riferimento <span class=\"_ _11\"> </span><span class=\"ls8\">al</span> <span class=\"_ _b\"> </span>caro <span class=\"_ _10\"> </span>de<span class=\"_ _0\"></span>lle <span class=\"_ _10\"> </span>materie <span class=\"_ _11\"> </span>prime <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>dei <span class=\"_ _11\"> </span>costi energetici,<span class=\"ls6e\">  <span class=\"ls8\">la</span></span> <span class=\"_ _10\"> </span>gestione <span class=\"_ _10\"> </span>della <span class=\"_ _11\"> </span><span class=\"ff1b\">supply <span class=\"_ _10\"> </span>c<span class=\"_ _0\"></span>hain</span> <span class=\"_ _10\"> </span>\u00e8 <span class=\"_ _11\"> </span>stata <span class=\"_ _11\"> </span>volta <span class=\"_ _10\"> </span><span class=\"ls8\">al</span> <span class=\"_ _11\"> </span>consolidamento <span class=\"_ _10\"> </span>delle <span class=\"_ _11\"> </span>misure <span class=\"_ _10\"> </span><span class=\"ls19\">di</span> <span class=\"_ _11\"> </span>mitigazione <span class=\"_ _10\"> </span>gi\u00e0 implementate <span class=\"_ _41\"> </span>negli <span class=\"_ _41\"> </span>esercizi <span class=\"_ _41\"> </span>precedenti, <span class=\"_ _41\"> </span>confermando <span class=\"_ _41\"> </span><span class=\"ff1a\">l\u2019individuazione</span> <span class=\"_ _41\"> </span><span class=\"ls19\">di</span> <span class=\"_ _41\"> </span>soluzioni <span class=\"_ _41\"> </span>alternative <span class=\"_ _41\"> </span><span class=\"ls1d\">di</span> approvvigionam<span class=\"_ _1\"></span>ento <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>trasferimenti <span class=\"_ _f\"></span><span class=\"ls19\">di</span> <span class=\"_ _f\"></span>urgenza <span class=\"_ _2\"></span><span class=\"ls19\">di</span> <span class=\"_ _f\"></span><span class=\"ff1b\">equipment</span> <span class=\"_ _f\"></span>tra <span class=\"_ _f\"></span>commesse, <span class=\"_ _f\"></span><span class=\"ls37\">ma</span> <span class=\"_ _2\"></span>anche<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>attraverso <span class=\"_ _2\"></span><span class=\"ls19\">un</span> <span class=\"_ _f\"></span>solido monitoraggio <span class=\"_\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_\"> </span>mercato <span class=\"_\"> </span>e <span class=\"_\"> </span>conseguente <span class=\"_\"> </span>adat<span class=\"_ _1\"></span>tamento <span class=\"_\"> </span>delle <span class=\"_\"> </span>strat<span class=\"_ _1\"></span>egie <span class=\"_\"> </span><span class=\"ls19\">di</span> <span class=\"_\"> </span>acquisto <span class=\"_\"> </span><span class=\"ls8\">al</span> <span class=\"_\"> </span>fine <span class=\"_\"> </span><span class=\"ls19\">di</span> <span class=\"_\"> </span>ga<span class=\"_ _1\"></span>rantire <span class=\"_\"> </span><span class=\"ls1f\">il</span> contenimento dei <span class=\"_ _1\"></span>prezzi. Si<span class=\"ls0\"> <span class=\"_ _2\"></span>ricorda <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>quanto <span class=\"_ _2\"></span>riguarda <span class=\"_ _2\"></span><span class=\"ls8\">la</span> <span class=\"_ _0\"></span>gestione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>contratti, <span class=\"_ _2\"></span><span class=\"ls8\">la</span> <span class=\"_ _2\"></span>maggior <span class=\"_ _0\"></span>parte <span class=\"_ _f\"></span>dei <span class=\"_ _2\"></span>contratti <span class=\"_ _0\"></span>esteri <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>redatta <span class=\"_ _2\"></span><span class=\"ls1f\">in</span> </span>conformit\u00e0 <span class=\"_ _4\"></span>con <span class=\"_ _1\"></span>gli <span class=\"_ _4\"></span>standard <span class=\"_ _4\"></span>internazionali <span class=\"_ _4\"></span>previsti <span class=\"_ _1\"></span><span class=\"ff1a\">dall\u2019<span class=\"ff1b\">Internati<span class=\"_ _1\"></span>onal <span class=\"_ _4\"></span>Federation <span class=\"_ _1\"></span><span class=\"ls6f\">of<span class=\"ls0\"> <span class=\"_ _4\"></span>Consulting En<span class=\"_ _1\"></span>gineers<span class=\"ff19\"> <span class=\"_ _4\"></span>(FIDIC), </span></span></span></span></span>che <span class=\"_ _11\"> </span>prevedono <span class=\"_ _b\"> </span>clausole <span class=\"_ _11\"> </span><span class=\"ls19\">di</span> <span class=\"_ _11\"> </span>mitigazione <span class=\"_ _b\"> </span>del <span class=\"_ _11\"> </span>rischio <span class=\"_ _11\"> </span>prezzo,<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>tra <span class=\"_ _b\"> </span>cui <span class=\"_ _11\"> </span>quelle <span class=\"_ _b\"> </span>relative <span class=\"_ _11\"> </span><span class=\"ls8\">alla</span> <span class=\"_ _b\"> </span>variazione <span class=\"_ _b\"> </span>del <span class=\"_ _11\"> </span>costo dell\u2019opera<span class=\"ff19\"> <span class=\"ls8\">in</span> caso <span class=\"ls19\">di<span class=\"_ _1\"></span><span class=\"ls0\"> incremento dei prezzi<span class=\"_ _1\"></span> delle materi<span class=\"_ _1\"></span>e prime. </span></span></span>In<span class=\"ls0\"> I<span class=\"_ _0\"></span>talia, <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>secondo semestre <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span><span class=\"ls8\">il</span> <span class=\"_ _2\"></span>Governo <span class=\"_ _0\"></span><span class=\"ls19\">ha</span> <span class=\"_ _0\"></span>emanato <span class=\"_ _0\"></span><span class=\"ls8\">la</span> <span class=\"_ _0\"></span>legge <span class=\"_ _0\"></span><span class=\"ls19\">n\u00b0</span> <span class=\"_ _2\"></span><span class=\"ls1e\">91</span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span><span class=\"ls1e\">15<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>luglio <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>convertendo <span class=\"ls8\">il</span> </span>D.L. <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span><span class=\"ls6\">17</span> <span class=\"_ _2\"></span>maggio <span class=\"_ _2\"></span>2022, <span class=\"_ _f\"></span><span class=\"ls1d\">n\u00b0</span> <span class=\"_ _f\"></span><span class=\"ls1e\">50</span> <span class=\"_ _f\"></span><span class=\"ff1a\">(\u201cDecreto</span> <span class=\"_ _0\"></span><span class=\"ff1a\">Aiuti\u201d),</span> <span class=\"_ _f\"></span>confermando <span class=\"_ _2\"></span><span class=\"ls1f\">le</span> <span class=\"_ _f\"></span>misure <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>fronteggiare <span class=\"_ _f\"></span><span class=\"ls8\">il</span> <span class=\"_ _2\"></span>caro-materiali <span class=\"_ _0\"></span>e l\u2019aumento<span class=\"ff19\"> dei prezzi dei carburanti e </span>dell\u2019energia.<span class=\"ff19\"> <span class=\"lsa\">In<span class=\"_ _1\"></span><span class=\"ls0\"> aggiunta, <span class=\"ls8\">la</span> <span class=\"_ _0\"></span>legge <span class=\"ls19\">n\u00b0</span> 197 del <span class=\"ls1e\">29</span> <span class=\"_ _0\"></span>dicembre 2022 (Legge <span class=\"ls19\">di</span> </span></span></span>Bilancio per <span class=\"ls8\">il</span> <span class=\"_ _0\"></span>2023), con entrata <span class=\"ls8\">in</span> vigore <span class=\"ls8\">il</span> <span class=\"_ _0\"></span><span class=\"ls6\">1\u00b0</span> gennaio 2023, <span class=\"ls19\">ha</span> confermato <span class=\"ff1a\">l\u2019implementazi<span class=\"_ _1\"></span>one<span class=\"ff19\"> <span class=\"ls19\">di</span> misure per </span></span>l\u2019aggiornamento<span class=\"ff19\"> <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>prezziari <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span><span class=\"ls8\">la</span> <span class=\"_ _2\"></span>revisione <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>prezzi <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>lavori <span class=\"_ _0\"></span><span class=\"ls8\">in</span> <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span><span class=\"ls19\">di</span> <span class=\"_ _0\"></span>esecuzione, <span class=\"_ _0\"></span>volte <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>supportare <span class=\"_ _0\"></span>gli </span>aumenti ecc<span class=\"_ _1\"></span>ezionali dei pr<span class=\"_ _1\"></span>ezzi anche <span class=\"_ _1\"></span>per <span class=\"ls8\">il</span> 2023<span class=\"_ _1\"></span>. <span class=\"ff1a\">Nell\u2019ambito</span> della<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>predisposizi<span class=\"_ _1\"></span>one dei <span class=\"ff1b\">bu<span class=\"_ _1\"></span>dget<span class=\"ff19\"> <span class=\"ls19\">di</span> co<span class=\"_ _1\"></span>mmessa, <span class=\"lse\">si<span class=\"_ _4\"></span><span class=\"ls0\"> </span></span></span></span>\u00e8 tenuto conto d<span class=\"_ _1\"></span>el previsto andamento <span class=\"_ _1\"></span>dei costi delle <span class=\"_ _1\"></span>materie prime <span class=\"lsa\">ed</span> <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nergetic<span class=\"_ _1\"></span>i. Da <span class=\"_\"> </span>ultimo <span class=\"_ _c\"> </span>con <span class=\"_\"> </span>riferimento <span class=\"_ _c\"> </span>all\u2019incremento<span class=\"_ _1\"></span><span class=\"ff19\"> <span class=\"_ _c\"> </span>dei <span class=\"_ _c\"> </span>tassi <span class=\"_\"> </span><span class=\"ls19\">di</span> <span class=\"_ _c\"> </span>interesse, <span class=\"_\"> </span><span class=\"lse\">si</span> <span class=\"_\"> </span>\u00e8 <span class=\"_ _c\"> </span>tenuto <span class=\"_\"> </span>conto <span class=\"_ _c\"> </span>del <span class=\"_ _c\"> </span>loro <span class=\"_ _c\"> </span>andament<span class=\"_ _1\"></span>o </span>nell\u2019ambito<span class=\"ff19\"> <span class=\"_ _11\"> </span>dello <span class=\"_ _b\"> </span>svolgimento <span class=\"_ _11\"> </span>dei <span class=\"_ _b\"> </span><span class=\"ff1b\">test</span> <span class=\"_ _b\"> </span><span class=\"ls19\">di</span> <span class=\"_ _11\"> </span><span class=\"ff1b\">impairment</span> <span class=\"_ _b\"> </span>sugli <span class=\"_ _11\"> </span>attivi <span class=\"_ _b\"> </span><span class=\"ls19\">di</span> <span class=\"_ _b\"> </span>bilancio <span class=\"_ _11\"> </span>(avviamento, <span class=\"_ _11\"> </span>partecipazioni <span class=\"_ _11\"> </span>e </span>crediti), <span class=\"_ _0\"></span><span class=\"ls8\">in<span class=\"_ _0\"></span></span> <span class=\"_ _2\"></span>particolare <span class=\"_ _0\"></span><span class=\"ls8\">ai</span> <span class=\"_ _2\"></span>fini <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>determinazione <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>rispettivi <span class=\"_ _2\"></span>WACC. <span class=\"_ _2\"></span>Con <span class=\"_ _0\"></span>riferimento <span class=\"_ _2\"></span><span class=\"ls8\">al</span> <span class=\"_ _2\"></span>potenziale <span class=\"_ _0\"></span>impatto derivante <span class=\"_ _2\"></span><span class=\"ls19\">da</span> <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>ulteriori <span class=\"_ _2\"></span>fluttuazioni <span class=\"_ _2\"></span>dei <span class=\"_ _f\"></span>tassi <span class=\"_ _2\"></span><span class=\"ff1a\">d\u2019interessi</span> <span class=\"_ _2\"></span>sugli <span class=\"_ _2\"></span>oneri <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>proventi <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span><span class=\"ls19\">di</span> <span class=\"_ _2\"></span>Gruppo, <span class=\"_ _2\"></span><span class=\"lse\">si</span> veda <span class=\"ff1a\">l\u2019informati<span class=\"_ _1\"></span>va<span class=\"ff19\"> inserita nella nota <span class=\"_ _4\"></span>3<span class=\"_ _0\"></span>2.2.2. </span></span>Cambiamenti climatici<span class=\"_ _1\"></span> e transizione energeti<span class=\"ls32\">ca</span> Come <span class=\"_ _0\"></span>riportato <span class=\"_ _0\"></span><span class=\"ff1a\">all\u2019interno</span> <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Relazione <span class=\"_ _0\"></span>sulla <span class=\"_ _2\"></span>Gestione, <span class=\"_ _0\"></span><span class=\"ls8\">la</span> <span class=\"_ _0\"></span>transizione <span class=\"_ _0\"></span>verso <span class=\"_ _2\"></span><span class=\"ff1a\">un\u2019economia</span> a <span class=\"_ _0\"></span>basse<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>emissioni di<span class=\"ls0\"> <span class=\"_ _a\"></span>carbonio <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>a <span class=\"_ _10\"></span>maggiore <span class=\"_ _f\"></span>sostenibilit\u00e0 <span class=\"_ _a\"></span>ambientale <span class=\"_ _a\"></span><span class=\"ls1d\">pu\u00f2</span> <span class=\"_ _10\"></span>determinar<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>rischi <span class=\"_ _a\"></span>per <span class=\"_ _10\"></span><span class=\"ff1a\">l\u2019impr<span class=\"_ _1\"></span>esa,<span class=\"ff19\"> <span class=\"_ _a\"></span>indotti <span class=\"_ _a\"></span><span class=\"ls19\">da</span> <span class=\"_ _a\"></span>possibili </span></span></span>accelerazioni <span class=\"_ _f\"></span>nella <span class=\"_ _a\"></span>severit\u00e0 <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _f\"></span>politiche <span class=\"_ _a\"></span>ambientali <span class=\"_ _f\"></span>e <span class=\"_ _10\"></span>climat<span class=\"_ _1\"></span>iche, <span class=\"_ _a\"></span>nonch\u00e9 <span class=\"_ _f\"></span>dal <span class=\"_ _a\"></span>progresso <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>tecnologie <span class=\"_ _f\"></span>e all\u2019attenzion<span class=\"_ _1\"></span>e<span class=\"ff19\"> se<span class=\"_ _1\"></span>mpre <span class=\"_ _4\"></span>maggiore degli <span class=\"_ _4\"></span>stakeholder <span class=\"_ _4\"></span><span class=\"ls8\">in<span class=\"ls0\"> rel<span class=\"_ _1\"></span>azione al<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>tematich<span class=\"_ _1\"></span>e a<span class=\"_ _1\"></span>mbientali. <span class=\"_ _4\"></span>Inoltre, <span class=\"_ _1\"></span><span class=\"ff1a\">l\u2019intensifica<span class=\"_ _1\"></span>rsi<span class=\"ff19\"> </span></span></span></span></span>dei fenomeni <span class=\"_ _1\"></span>connessi <span class=\"_ _1\"></span><span class=\"ls8\">al<span class=\"ls0\"> cambiam<span class=\"_ _1\"></span>ento climatico e <span class=\"_ _1\"></span>i rel<span class=\"_ _1\"></span>ativi impa<span class=\"_ _1\"></span>tti sulle p<span class=\"_ _1\"></span>rincipali a<span class=\"_ _1\"></span>ree della <span class=\"_ _1\"></span>catena del <span class=\"_ _1\"></span>valore </span></span>rappresentano <span class=\"_ _10\"> </span>una <span class=\"_ _11\"> </span>de<span class=\"_ _0\"></span>lle <span class=\"_ _11\"> </span>maggiori <span class=\"_ _11\"> </span>sfide <span class=\"_ _b\"> </span>che <span class=\"_ _11\"> </span><span class=\"ls8\">le</span> <span class=\"_ _b\"> </span>azie<span class=\"_ _1\"></span>nde <span class=\"_ _11\"> </span><span class=\"lse\">si</span> <span class=\"_ _11\"> </span>trovano <span class=\"_ _11\"> </span><span class=\"ls8\">ad<span class=\"_ _0\"></span></span> <span class=\"_ _11\"> </span>affrontare <span class=\"_ _11\"> </span>nel <span class=\"_ _11\"> </span>breve <span class=\"_ _11\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>medio-lungo termine. Al<span class=\"ls0\"> <span class=\"_ _a\"></span>fine <span class=\"_ _a\"></span><span class=\"ls19\">di</span> <span class=\"_ _a\"></span>individuare <span class=\"_ _f\"></span><span class=\"lsa\">ed</span> <span class=\"_ _a\"></span>adottare <span class=\"_ _a\"></span><span class=\"ls8\">le</span> <span class=\"_ _a\"></span>soluzioni <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>gli <span class=\"_ _a\"></span>strumenti <span class=\"_ _a\"></span>necessari <span class=\"_ _a\"></span>volti <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>(i) <span class=\"_ _a\"></span>minimizzare <span class=\"_ _a\"></span><span class=\"ff1a\">l\u2019impatto<span class=\"_ _1\"></span><span class=\"ff19\"> <span class=\"_ _a\"></span>che </span></span></span>potrebbe <span class=\"_ _4\"></span>derivare <span class=\"_ _4\"></span>dai <span class=\"_ _1\"></span>rischi <span class=\"_ _4\"></span>fisici, <span class=\"_ _4\"></span>(ii) a<span class=\"_ _1\"></span>nticipare <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>rischi <span class=\"_ _1\"></span><span class=\"ls1d\">di<span class=\"ls0\"> tra<span class=\"_ _1\"></span>nsizione <span class=\"_ _4\"></span>derivanti <span class=\"_ _4\"></span>dal <span class=\"_ _1\"></span>passaggio <span class=\"_ _4\"></span>verso <span class=\"_ _4\"></span><span class=\"ff1a\">un\u2019economia<span class=\"_ _1\"></span><span class=\"ff19\"> </span></span></span></span>a <span class=\"_ _1\"></span>basse <span class=\"_ _1\"></span>emissioni <span class=\"_ _4\"></span><span class=\"ls19\">di<span class=\"ls0\"> carboni<span class=\"_ _4\"></span>o,<span class=\"_ _0\"></span> W<span class=\"_ _1\"></span>ebuild <span class=\"_ _1\"></span>sta p<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rseguend<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span> <span class=\"ls8\">il</span> <span class=\"_ _4\"></span>progetto <span class=\"ls19\">di</span> <span class=\"_ _4\"></span>incorporazione <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>rischi E<span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>G, <span class=\"ff1a\">a<span class=\"_ _1\"></span>ll\u2019i<span class=\"ff19\">nterno<span class=\"_ _1\"></span> </span></span></span></span>del <span class=\"ff1b\">Group Risk Asse<span class=\"_ _1\"></span>ssment<span class=\"ff19\"> periodico <span class=\"_ _1\"></span>svolto dalla funzione <span class=\"ls19\">di<span class=\"_ _1\"></span><span class=\"ls0\"> Risk Manag<span class=\"_ _1\"></span>ement. </span></span></span></span>Le<span class=\"ls0\"> <span class=\"_ _f\"></span>misure <span class=\"_ _a\"></span><span class=\"ls19\">di</span> <span class=\"_ _f\"></span>mitigazione <span class=\"_ _a\"></span>individuate <span class=\"_ _f\"></span>e <span class=\"_ _a\"></span>adottate <span class=\"_ _a\"></span>dal <span class=\"_ _a\"></span>Gruppo <span class=\"_ _f\"></span>con <span class=\"_ _a\"></span>riferimento <span class=\"_ _a\"></span><span class=\"ls8\">ai</span> <span class=\"_ _a\"></span>rischi <span class=\"_ _f\"></span>identificati, <span class=\"_ _f\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _f\"></span>s<span class=\"_ _0\"></span>tate<span class=\"_ _1\"></span> </span>riflesse nei budget <span class=\"_ _1\"></span><span class=\"ls19\">di<span class=\"ls0\"> commessa p<span class=\"_ _1\"></span>revedendo inv<span class=\"_ _1\"></span>estimenti costanti <span class=\"ls8\">in</span> azio<span class=\"_ _1\"></span>ni e misure <span class=\"ls19\">di</span> e<span class=\"_ _1\"></span>fficientament<span class=\"_ _1\"></span>o. </span></span>I rischi <span class=\"_ _0\"></span>legati <span class=\"ls8\">ai</span> <span class=\"_ _0\"></span>cambiamenti climatici sono stati <span class=\"_ _0\"></span>considerati inoltre <span class=\"ff1a\">nell\u2019ambito</span> della predisposizione <span class=\"_ _0\"></span>dei piani<span class=\"_ _1\"></span> utilizzati<span class=\"_ _1\"></span> <span class=\"ls70\">ai</span> fini degli <span class=\"ff1b\">impairment test</span> s<span class=\"_ _1\"></span>volti <span class=\"lse\">su</span> alcuni as<span class=\"_ _1\"></span>set <span class=\"ls19\">di</span> bilancio (avviam<span class=\"_ _1\"></span>ento, partecipazioni<span class=\"_ _1\"></span>, crediti). Con<span class=\"_ _1\"></span> riferimento <span class=\"_ _f\"></span>agli <span class=\"_ _2\"></span>altri <span class=\"_ _f\"></span>attivi <span class=\"_ _f\"></span><span class=\"ls19\">di</span> <span class=\"_ _f\"></span>bilancio, <span class=\"_ _f\"></span><span class=\"lsa\">ed</span> <span class=\"_ _f\"></span><span class=\"ls8\">in<span class=\"_ _0\"></span></span> <span class=\"_ _2\"></span>particolare <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>impianti, <span class=\"_ _f\"></span>macchinari <span class=\"_ _f\"></span><span class=\"lsb\">ed</span> <span class=\"_ _f\"></span>attrezzature <span class=\"_ _f\"></span>utilizzate <span class=\"_ _2\"></span>dal Gruppo <span class=\"ff1a\">nell\u2019ambito</span> <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>progetti <span class=\"ls8\">in</span> <span class=\"_ _0\"></span>corso, <span class=\"_ _0\"></span>occorre considerare <span class=\"_ _0\"></span>che <span class=\"ls8\">la</span> <span class=\"_ _0\"></span>natura, <span class=\"_ _0\"></span><span class=\"ls8\">le</span> <span class=\"_ _0\"></span>caratteristiche <span class=\"lsa\">ed</span> <span class=\"_ _0\"></span><span class=\"ls8\">il</span> <span class=\"_ _0\"></span>loro breve ciclo <span class=\"ls19\">di</span> vita (e<span class=\"_ _1\"></span>s: TBM per gli scavi<span class=\"_ _4\"></span>)<span class=\"_ _0\"></span> non comportano <span class=\"ls19\">un</span> <span class=\"_ _4\"></span>ris<span class=\"_ _0\"></span>chio significati<span class=\"_ _1\"></span>vo <span class=\"ls19\">di</span> obsolescenza<span class=\"_ _4\"></span>. In<span class=\"ls0\"> <span class=\"_ _0\"></span><span class=\"ls9\">tale<span class=\"_ _0\"></span></span> <span class=\"_ _2\"></span>contesto <span class=\"_ _0\"></span>assume <span class=\"_ _0\"></span>particolare <span class=\"_ _2\"></span>rilevanza <span class=\"_ _0\"></span><span class=\"ls8\">il</span> <span class=\"_ _2\"></span>fatto <span class=\"_ _2\"></span><span class=\"ls1d\">di</span> <span class=\"_ _2\"></span>basare<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ls1f\">le<span class=\"_ _0\"></span></span> <span class=\"_ _2\"></span>valutazioni <span class=\"_ _2\"></span><span class=\"ls19\">di</span> <span class=\"_ _0\"></span>bilancio <span class=\"_ _0\"></span><span class=\"lse\">su</span> <span class=\"_ _2\"></span><span class=\"ls1d\">un<span class=\"_ _0\"></span></span> <span class=\"_ _2\"></span><span class=\"ff1b\">budget</span> <span class=\"_ _0\"></span>2023 <span class=\"_ _2\"></span><span class=\"ls19\">di</span> </span>Gruppo <span class=\"_ _f\"></span>aggiornato <span class=\"_ _f\"></span><span class=\"ls8\">al</span> <span class=\"_ _f\"></span>fine <span class=\"_ _f\"></span><span class=\"ls19\">di</span> <span class=\"_ _f\"></span>tener <span class=\"_ _f\"></span><span class=\"ls8\">in</span> <span class=\"_ _f\"></span>debito <span class=\"_ _a\"></span>conto <span class=\"_ _f\"></span>le <span class=\"_ _2\"></span>incertezze <span class=\"_ _f\"></span>emerse. <span class=\"_ _f\"></span><span class=\"ls2e\">Le</span> <span class=\"_ _a\"></span>procedure <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _f\"></span>Gruppo <span class=\"_ _f\"></span>Webuild prevedono <span class=\"_ _10\"> </span><span class=\"ls19\">un</span> <span class=\"_ _11\"> </span>processo <span class=\"_ _11\"> </span><span class=\"ls19\">di</span> <span class=\"_ _11\"> </span>pianificazion<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>che <span class=\"_ _11\"> </span><span class=\"lse\">si</span> <span class=\"_ _11\"> </span>sviluppa <span class=\"_ _11\"> </span><span class=\"ls8\">in</span> <span class=\"_ _11\"> </span>due <span class=\"_ _11\"> </span>momenti <span class=\"_ _11\"> </span>antecedenti <span class=\"_ _10\"> </span><span class=\"ls8\">alla</span> <span class=\"_ _11\"> </span>f<span class=\"_ _0\"></span>ormazione <span class=\"_ _10\"> </span>del bilancio <span class=\"_ _4\"></span><span class=\"ls19\">di<span class=\"ls0\"> <span class=\"_ _1\"></span>fine a<span class=\"_ _4\"></span>nno e <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>bilancio semestral<span class=\"_ _1\"></span>e. <span class=\"_ _4\"></span>Con<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>riferimento <span class=\"_ _4\"></span><span class=\"ls8\">alla<span class=\"ls0\"> relazione <span class=\"_ _4\"></span>finanziaria <span class=\"_ _4\"></span>annuale <span class=\"_ _4\"></span><span class=\"ls8\">il<span class=\"ls0\"> <span class=\"ff1b\">budget</span> <span class=\"_ _4\"></span>2023 </span></span></span></span></span></span>\u00e8 <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>predisposto tenuto conto <span class=\"_ _0\"></span><span class=\"ff1a\">de<span class=\"_ _0\"></span>ll\u2019attual<span class=\"_ _1\"></span>e<span class=\"ff19\"> <span class=\"_ _0\"></span>contesto macroeconomico <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>risultati<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>emersi <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span><span class=\"ff1b\">climate <span class=\"_ _0\"></span>risk </span></span></span>&amp; opportunity as<span class=\"_ _1\"></span>sessment<span class=\"ff19\">. </span>Inoltre, <span class=\"_ _f\"></span><span class=\"ls1f\">le</span> <span class=\"_ _a\"></span>assunzioni<span class=\"_ _4\"></span> <span class=\"_ _a\"></span>fondamenta<span class=\"_ _1\"></span>li <span class=\"_ _f\"></span>riguardanti <span class=\"_ _2\"></span><span class=\"ls8\">il</span> <span class=\"_ _f\"></span>futuro <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _f\"></span><span class=\"ls1f\">le<span class=\"_ _0\"></span></span> <span class=\"_ _f\"></span>altre <span class=\"_ _2\"></span>cause <span class=\"_ _f\"></span><span class=\"ls19\">di</span> <span class=\"_ _f\"></span>incertezza<span class=\"_ _1\"></span> <span class=\"_ _f\"></span><span class=\"ff1a\">nell\u2019effettuaz<span class=\"_ _1\"></span>ione<span class=\"ff19\"> <span class=\"_ _f\"></span>delle </span></span>stime <span class=\"_ _4\"></span><span class=\"ls8\">alla<span class=\"ls0\"> <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span><span class=\"ls19\">di<span class=\"ls0\"> <span class=\"_ _4\"></span>riferimento <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>bilancio <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>possono <span class=\"_ _4\"></span>causare <span class=\"_ _4\"></span>rettifiche <span class=\"_ _3\"></span>rilevanti <span class=\"_ _4\"></span><span class=\"ls8\">ai<span class=\"ls0\"> <span class=\"_ _4\"></span>valori <span class=\"_ _1\"></span>contabili<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>attivit\u00e0 </span></span></span></span></span></span>e <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>state <span class=\"_ _3\"></span>descritte <span class=\"_ _4\"></span><span class=\"ff1a\">nell\u2019apposito<span class=\"ff19\"> <span class=\"_ _4\"></span>paragrafo <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _4\"></span>Relazion<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>gestione <span class=\"_ _4\"></span>dedicato <span class=\"_ _4\"></span><span class=\"ls8\">ai<span class=\"ls0\"> <span class=\"_ _1\"></span>principa<span class=\"_ _1\"></span>li </span></span></span></span>fattori <span class=\"ls19\">di</span> rischio<span class=\"_ _1\"></span>. I <span class=\"_ _0\"></span>risultati <span class=\"_ _0\"></span>effettivi <span class=\"_ _0\"></span>possono <span class=\"_ _0\"></span>differire <span class=\"_ _0\"></span><span class=\"ls19\">da</span> <span class=\"_ _0\"></span>quelli <span class=\"_ _0\"></span>stimati <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>causa <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>incertezz<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>caratterizzano <span class=\"_ _0\"></span><span class=\"ls1f\">le<span class=\"_ _0\"></span></span> <span class=\"_ _2\"></span>ipotesi e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ls1f\">le</span> condizioni sulle qua<span class=\"_ _1\"></span>li <span class=\"ls8\">le</span> stime sono ba<span class=\"_ _1\"></span>sate.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__21-1": {
   "value": "2.7 Area e metodi <span class=\"ls19\">di</span> con<span class=\"_ _1\"></span>solidamento  Per <span class=\"_ _10\"> </span><span class=\"ls8\">il</span> <span class=\"_ _11\"> </span>consolidamento <span class=\"_ _10\"></span>sono <span class=\"_ _10\"></span><span class=\"lse\">st<span class=\"ls8\">ati</span></span> <span class=\"_ _10\"></span>utilizzati <span class=\"_ _10\"></span>i <span class=\"_ _10\"></span>bilanci <span class=\"_ _10\"></span><span class=\"ls8\">al</span> <span class=\"_ _11\"> </span><span class=\"ls6\">31</span> <span class=\"_ _10\"></span>dicembre <span class=\"_ _10\"></span>2022 <span class=\"_ _10\"></span>approvati<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>dagli <span class=\"_ _10\"> </span>organi <span class=\"_ _11\"> </span>sociali, <span class=\"_ _10\"> </span>ove applicabile, d<span class=\"_ _1\"></span>elle entit\u00e0 inclus<span class=\"_ _1\"></span>e <span class=\"ff1a\">nell\u2019area</span> <span class=\"ls19\">di</span> con<span class=\"_ _1\"></span>solidamento. L'elenco <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _2\"></span>Entit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>incluse <span class=\"_ _2\"></span><span class=\"ff1a\">nell\u2019area</span> <span class=\"_ _2\"></span><span class=\"ls19\">di</span> <span class=\"_ _2\"></span>consolidam<span class=\"_ _1\"></span>ento <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>riportato <span class=\"_ _0\"></span><span class=\"ff1a\">nell\u2019allegato</span> <span class=\"_ _0\"></span><span class=\"ff1a\">\u201c<span class=\"_ _0\"></span>Elenco</span> <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo W<span class=\"ff1a\">ebuild\u201d.</span>Elenco Societ<span class=\"_ _3\"></span>\u00e0 <span class=\"ff19\"> </span>del Gruppo W<span class=\"_ _5\"></span>ebui<span class=\"_ _0\"></span>ld<span class=\"ff19\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>Webuild S.p.A. Italia<span class=\"fca sc0\"> </span>Euro 600.000.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>3E System S.r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>NBI S.p.A. integrale<span class=\"fca sc0\"> </span>Salini Polska Ltd. <span class=\"_ _0\"></span>Liability A1 Motorway Tuszyn-<span class=\"_ _0\"></span>Pyrzowice lot F J<span class=\"_ _0\"></span>oint Venture<span class=\"_ _0\"></span> Polonia<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>94,99<span class=\"fca sc0\"> </span>5<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> A10 S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>62,52<span class=\"fca sc0\"> </span>62,52<span class=\"fca sc0\"> </span>NBI S.p.A. integrale<span class=\"fca sc0\"> </span>Afragola FS S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>82,54<span class=\"fca sc0\"> </span>17,46<span class=\"fca sc0\"> </span>NBI S.p.A. integrale<span class=\"fca sc0\"> </span>AGN HAGA AB         <span class=\"_ _0\"></span>   Svezia<span class=\"fca sc0\"> </span>SEK 1.000<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Aguas de Punilla Sociedad C<span class=\"_ _0\"></span>oncesionaria S.<span class=\"_ _0\"></span>A.  Cile<span class=\"fca sc0\"> </span>CLP 40.000.000.000<span class=\"fca sc0\"> </span>99,998<span class=\"fca sc0\"> </span>99,998<span class=\"fca sc0\"> </span>Astaldi Concessions S.p.A. <span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Lane Mideast Contrac. L<span class=\"_ _0\"></span>LC Al Maktoum Internati<span class=\"_ _0\"></span>onal Airport Joint Ven<span class=\"_ _0\"></span>ture Emirati Arabi<span class=\"fca sc0\"> </span>29,4<span class=\"fca sc0\"> </span>29,4<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>AR.GI. S.C.p.A. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 35.000.000<span class=\"fca sc0\"> </span>99,99<span class=\"fca sc0\"> </span>99,99<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>AS.M. S.C. a r.l. Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>75,91<span class=\"fca sc0\"> </span>75,91<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Astaldi Algerie-E.u.r.l.<span class=\"_ _0\"></span> Algeria<span class=\"fca sc0\"> </span>DZD 50.000.000 100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Astaldi Arabia Ltd.<span class=\"_ _0\"></span> Arabia<span class=\"fca sc0\"> </span>SAR 5.000.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Astaldi International Ltd<span class=\"_ _0\"></span>. integrale<span class=\"fca sc0\"> </span>Astaldi Bulgaria Ltd. (in liq<span class=\"_ _0\"></span>.) Bulgaria<span class=\"fca sc0\"> </span>BGN 5.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Astaldi Canada Design <span class=\"_ _0\"></span>and Construcion Inc.<span class=\"_ _0\"></span> Canada<span class=\"fca sc0\"> </span>CAD 20.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Astaldi Canada Enterp. Inc.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Astaldi Canada Enterpri<span class=\"_ _0\"></span>ses Inc.<span class=\"_ _0\"></span> Canada<span class=\"fca sc0\"> </span>CAD 10.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Astaldi Canada Inc.<span class=\"_ _0\"></span> Canada<span class=\"fca sc0\"> </span>CAD 20.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Astaldi Concessions S.p.A. <span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 300.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Astaldi Construction Corp<span class=\"_ _0\"></span>oration<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>USD 18.972.000<span class=\"fca sc0\"> </span>65,813<span class=\"fca sc0\"> </span>65,813<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Astaldi de Venezuela C.A.<span class=\"_ _0\"></span> Venezuela<span class=\"fca sc0\"> </span>VE<span class=\"ls0\">D </span>110.300<span class=\"fca sc0\"> </span>99,803<span class=\"fca sc0\"> </span>99,803<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Astaldi India Services LLP<span class=\"_ _0\"></span> India<span class=\"fca sc0\"> </span>INR 30.003.000 99,99<span class=\"fca sc0\"> </span>99,99<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Astaldi International Inc<span class=\"_ _0\"></span>. Liberia<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Astaldi International Ltd. <span class=\"_ _0\"></span>(in liq.) Regno Unito<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Astaldi Mobilinx Huront<span class=\"_ _0\"></span>ario GP Inc.<span class=\"_ _0\"></span> Canada<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Astaldi Canada Enterp. Inc.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Astaldi Polska SZoo  (in liq.)<span class=\"_ _0\"></span> Polonia<span class=\"fca sc0\"> </span>P<span class=\"ls7e\">LN</span> 120.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Astaldi-Max Bogl-CC<span class=\"_ _0\"></span>CF Joint Venture<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>RON<span class=\"ls0\"> </span>40.000<span class=\"fca sc0\"> </span>66<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>66<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Astalnica S.A. Nicaragua<span class=\"fca sc0\"> </span>NIO 2.000.000 98<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>98<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Astalrom S.A.<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>RON<span class=\"ls0\"> </span>3.809.897<span class=\"fca sc0\"> </span>99,707<span class=\"fca sc0\"> </span>99,707<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>Astur Construction and <span class=\"_ _0\"></span>Trade A.S. Turchia<span class=\"fca sc0\"> </span>TRY 35.500.000 100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Bielle Impianti S.C. a r.l. (i<span class=\"_ _0\"></span>n liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 100.000<span class=\"fca sc0\"> </span>75<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>75<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>NBI S.p.A. integrale<span class=\"fca sc0\"> </span>Bovino Orsara AV<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> Brennero Galleriaacque <span class=\"_ _0\"></span>S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Fisia Italimpianti S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Bussentina S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 25.500<span class=\"fca sc0\"> </span>78,902<span class=\"fca sc0\"> </span>78,902<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>C.O.MES. S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 20.000<span class=\"fca sc0\"> </span>55<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>55<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>C43 Water Manageme<span class=\"_ _0\"></span>nt Builders<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation integrale<span class=\"fca sc0\"> </span>Capodichino AS.M. S.C. <span class=\"_ _0\"></span>a r.l. Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>66,83<span class=\"fca sc0\"> </span>66,83<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>CDE S.C. a r.l. Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>CO.ME.NA. S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) Italia<span class=\"fca sc0\"> </span>Euro 20.658<span class=\"fca sc0\"> </span>70,433<span class=\"fca sc0\"> </span>70,433<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>CO.MERI S.p.A. <span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 35.000.000<span class=\"fca sc0\"> </span>99,99<span class=\"fca sc0\"> </span>99,99<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>CO.VA. S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>NBI S.p.A. integrale<span class=\"fca sc0\"> </span>Collegamenti Integrati <span class=\"_ _0\"></span>Veloci C.I.V. S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 20.000<span class=\"fca sc0\"> </span>85<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>85<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Compagnia Gestio<span class=\"_ _0\"></span>ne Macchinari CO.GE.MA<span class=\"_ _0\"></span>. S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 200.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Consorcio Constructor <span class=\"_ _0\"></span>Webuild - Ci<span class=\"_ _0\"></span>gla (florianopolis)<span class=\"_ _0\"></span> Brasile<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Cigla S.A. integrale<span class=\"fca sc0\"> </span>Consorcio Impregilo Y<span class=\"_ _0\"></span>arull Rep. Dominicana<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Consortium Front Sud T<span class=\"_ _0\"></span>ETO3<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> integrale (b)<span class=\"fca sc0\"> </span>Consortium Ouest T<span class=\"_ _0\"></span>ETO4 Svizzera<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> integrale (b)<span class=\"fca sc0\"> </span>Consorzio Alta Veloci<span class=\"_ _0\"></span>t\u00e0 Torino/Milano <span class=\"_ _0\"></span>- C.A.V.TO.MI.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 5.000.000<span class=\"fca sc0\"> </span>74,69<span class=\"fca sc0\"> </span>74,69<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Consorzio C.A.V.E.T. - C<span class=\"_ _0\"></span>onsorzio Alta  <span class=\"_ _0\"></span>Velocit\u00e0 Emilia/To<span class=\"_ _0\"></span>scana<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 5.422.797<span class=\"fca sc0\"> </span>75,983<span class=\"fca sc0\"> </span>75,983<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Consorzio Cociv Italia<span class=\"fca sc0\"> </span>Euro 516.457<span class=\"fca sc0\"> </span>99,999<span class=\"fca sc0\"> </span>92,753<span class=\"fca sc0\"> </span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> Integrale<span class=\"fca sc0\"> </span>7,246<span class=\"fca sc0\"> </span>C.I.V. S.p.A. Consorzio Cossi LGV Ceneri<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>80<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Cossi Costruzioni S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>20<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> Consorzio Hirpinia AV<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> Consorzio Iricav Due<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 510.000<span class=\"fca sc0\"> </span>82,93<span class=\"fca sc0\"> </span>45,44<span class=\"fca sc0\"> </span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>37,49<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> Consorzio Italvenezia (in liq.<span class=\"_ _0\"></span>) Italia<span class=\"fca sc0\"> </span>Euro 77.450<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Consorzio Libyan Expre<span class=\"_ _0\"></span>ssway Contractor<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>78,91<span class=\"fca sc0\"> </span>78,91<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Consorzio Palermo Cata<span class=\"_ _0\"></span>nia ED Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Consorzio Scilla (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 1.000<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Consorzio Stabile Bu<span class=\"_ _0\"></span>si (in liq.) Italia<span class=\"fca sc0\"> </span>Euro 100.000<span class=\"fca sc0\"> </span>95,025<span class=\"fca sc0\"> </span>94<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>NBI S.p.A. integrale<span class=\"fca sc0\"> </span>0,025<span class=\"fca sc0\"> </span>C.I.T.I.E.  (in liq.) <span class=\"_ _0\"></span> 1<span class=\"fca sc0\"> </span>3E System S.r.l. (in Liq.)<span class=\"_ _0\"></span> Consorzio Stabile Operae<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 500.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>98<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> 1<span class=\"fca sc0\"> </span>NBI S.p.A. Constructora Ariguani SAS <span class=\"_ _0\"></span>En Reorganizaci<span class=\"_ _0\"></span>on Colombia<span class=\"fca sc0\"> </span>COP 100.000.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Construtora Impregil<span class=\"_ _0\"></span>o y Associados S.A.<span class=\"_ _0\"></span>-CIGLA S.A.<span class=\"_ _0\"></span> Brasile<span class=\"fca sc0\"> </span>BRL 2.480.849<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Cigla S.A. integrale<span class=\"fca sc0\"> </span>Copenaghen Metro Team <span class=\"_ _0\"></span>I/S Danimarca<span class=\"fca sc0\"> </span>99,989<span class=\"fca sc0\"> </span>99,989<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Corso del Popolo Enginee<span class=\"_ _0\"></span>ring S.C. a r.l. (in li<span class=\"_ _0\"></span>q.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>64,707<span class=\"fca sc0\"> </span>64,707<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Corso del Popolo S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 1.200.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Cossi Costruzioni S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 12.598.426<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>CHF 2.000.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>CSI Simplon Consorzio<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>99,99<span class=\"fca sc0\"> </span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>D&amp;C Joint Venture<span class=\"_ _0\"></span> Australia<span class=\"fca sc0\"> </span>78<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>78<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale (a)<span class=\"fca sc0\"> </span>DCSC Data Center Swis<span class=\"_ _0\"></span>s Contractor<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>99,9<span class=\"fca sc0\"> </span>99,9<span class=\"fca sc0\"> </span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>DEAS S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>57<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>57<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>NBI S.p.A. integrale<span class=\"fca sc0\"> </span>DIRPA 2 S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 50.020.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Consorzio Stabile Operae<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>DMS Design Consortium<span class=\"_ _0\"></span> S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Fibe S.p.A. Italia<span class=\"fca sc0\"> </span>Euro 3.500.000<span class=\"fca sc0\"> </span>99,998<span class=\"fca sc0\"> </span>99,989<span class=\"fca sc0\"> </span>0,003<span class=\"fca sc0\"> </span>Impregilo Intern. Infr. N.V.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>0,006<span class=\"fca sc0\"> </span>Fisia Ambiente S.p.A.<span class=\"_ _0\"></span> Fisia - Alkatas Joint Venture<span class=\"_ _0\"></span> Turchia<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Fisia Italimpianti S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Fisia Ambiente S.p.A. <span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 3.000.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>Fisia Italimpianti S.p.A. <span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 3.400.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Fisia LLC Oman<span class=\"fca sc0\"> </span>OMR<span class=\"ls0\"> </span>250.000<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Fisia Italimpianti S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Fisia Muhendislik VE Insaat<span class=\"_ _0\"></span> Anonim Sirketi<span class=\"_ _0\"></span> Turchia<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Fisia Italimpianti S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Fisia-Alkatas-Alke<span class=\"_ _0\"></span> Joint Venture Turchia<span class=\"fca sc0\"> </span>48<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>48<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Fisia Italimpianti S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Forum S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 51.000<span class=\"fca sc0\"> </span>99,98<span class=\"fca sc0\"> </span>79,98<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>20<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> Galfar - Salini Impregilo<span class=\"_ _0\"></span> - Cimolai Joint Vent<span class=\"_ _0\"></span>ure Qatar<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Garbi Linea 5 S.C. a r.l. <span class=\"_ _0\"></span>(in liq.) Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>GE.SAT. S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>53,85<span class=\"fca sc0\"> </span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia <span class=\"_ _0\"></span>S.p.A. Integrale<span class=\"fca sc0\"> </span>18,85<span class=\"fca sc0\"> </span>Astaldi Concessions S.p.A.<span class=\"_ _0\"></span> Salini Polska Ltd. Liability<span class=\"_ _0\"></span> Generalny Wykonawca Salini <span class=\"_ _0\"></span>Polska - <span class=\"_ _0\"></span>Impregilo - K<span class=\"_ _0\"></span>obylarnia S.A.<span class=\"_ _0\"></span> Polonia<span class=\"fca sc0\"> </span>66,68<span class=\"fca sc0\"> </span>33,34<span class=\"fca sc0\"> </span>33,34<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Grupo ICT II SAS Colombia<span class=\"fca sc0\"> </span>COP 9.745.180.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 2.186.743<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>HCE Costruzioni Ukraine L<span class=\"_ _0\"></span>LC Ucraina<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>99<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Hirpinia Orsara AV<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> IGLYS S.A. Argentina<span class=\"fca sc0\"> </span>ARS 10.000.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Impregilo Intern. Infr. N.V.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Impregilo International I<span class=\"_ _0\"></span>nfrastructures N.V.<span class=\"_ _0\"></span>  Paesi Bassi<span class=\"fca sc0\"> </span>Euro 45.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Astaldi Concessions S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Impregilo Lidco Libya Co<span class=\"_ _0\"></span> Libia<span class=\"fca sc0\"> </span>LYD 5.000.000<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Impregilo New Cross Ltd<span class=\"_ _0\"></span>. Regno Unito<span class=\"fca sc0\"> </span>GBP 2<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Impregilo Intern. Infr. N.V.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Impregilo-SK E&amp;C-G<span class=\"_ _0\"></span>alfar al Misnad Joint<span class=\"_ _0\"></span> Venture<span class=\"_ _0\"></span> Qatar<span class=\"fca sc0\"> </span>41,25<span class=\"fca sc0\"> </span>41,25<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>INC - Il Nuovo Castoro Al<span class=\"_ _0\"></span>gerie S.a.r.l.<span class=\"_ _0\"></span> Algeria<span class=\"fca sc0\"> </span>DZD 301.172.000<span class=\"fca sc0\"> </span>99,983<span class=\"fca sc0\"> </span>99,983<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Infraflegrea Progetto S<span class=\"_ _0\"></span>.C.p.A.  Italia<span class=\"fca sc0\"> </span>Euro 500.000<span class=\"fca sc0\"> </span>76<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>76<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>IS Joint Venture Australia<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Salini Australia PTY Ltd.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Isarco S.C. a r.l. Italia<span class=\"fca sc0\"> </span>Euro 100.000<span class=\"fca sc0\"> </span>79,98<span class=\"fca sc0\"> </span>79,98<span class=\"fca sc0\"> </span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Italstrade CCCF Joint Ve<span class=\"_ _0\"></span>nture Romis S.r.l. <span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>RON<span class=\"ls0\"> </span>540.000<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Italstrade S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 611.882<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Joint Venture Impregilo<span class=\"_ _0\"></span> S.p.A. - S.<span class=\"_ _0\"></span>G.F. INC S.p.A.<span class=\"_ _0\"></span> Grecia<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>Laguna S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>84,7<span class=\"fca sc0\"> </span>84,7<span class=\"fca sc0\"> </span>NBI S.p.A. integrale<span class=\"fca sc0\"> </span>Lane Abrams Joint Ve<span class=\"_ _0\"></span>nture USA<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation integrale<span class=\"fca sc0\"> </span>Lane Construction Corp<span class=\"_ _0\"></span>oration USA<span class=\"fca sc0\"> </span>USD 1.392.955<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Lane Industries Incorpor<span class=\"_ _0\"></span>ated integrale<span class=\"fca sc0\"> </span>Lane Corman Joint Venture<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation integrale<span class=\"fca sc0\"> </span>Lane Mideast Contrac. L<span class=\"_ _0\"></span>LC Lane DS - NC Consortium<span class=\"_ _0\"></span> (Ada) Emirati Arabi<span class=\"fca sc0\"> </span>24,5<span class=\"fca sc0\"> </span>24,5<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Lane Industries Incorpor<span class=\"_ _0\"></span>ated USA<span class=\"fca sc0\"> </span>USD 5<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Salini Impregilo - U<span class=\"_ _0\"></span>S Holdings Inc.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Lane Mideast Contracting <span class=\"_ _0\"></span>LLC Emirati Arabi<span class=\"fca sc0\"> </span>AED 300.000<span class=\"fca sc0\"> </span>49<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>49<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Impregilo Intern. Infr. N.V.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Lane Mideast Qatar LLC<span class=\"_ _0\"></span> Qatar<span class=\"fca sc0\"> </span>QAR<span class=\"ls0\"> </span>5.000.000<span class=\"fca sc0\"> </span>49<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>49<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Impregilo Intern. Infr. <span class=\"_ _0\"></span>N.V. integrale<span class=\"fca sc0\"> </span>Lane Securety Paving Joint <span class=\"_ _0\"></span>Venture<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation integrale<span class=\"fca sc0\"> </span>LMH_lane Cabot Yard Joi<span class=\"_ _0\"></span>nt Venture<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation integrale<span class=\"fca sc0\"> </span>MEL PP Pty Ltd.<span class=\"_ _0\"></span> Australia<span class=\"fca sc0\"> </span>AUD 1.000 100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Salini Australia PTY Ltd.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>MEL PP Trust Australia<span class=\"fca sc0\"> </span>AUD 1.000 100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Salini Australia PTY Ltd.<span class=\"_ _0\"></span> integrale (a)<span class=\"fca sc0\"> </span>Melito S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 77.400<span class=\"fca sc0\"> </span>66,667<span class=\"fca sc0\"> </span>66,667<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Mercovia S.A. Argentina<span class=\"fca sc0\"> </span>ARS 10.000.000<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Impregilo Intern. In<span class=\"_ _0\"></span>fr. N.V. integrale<span class=\"fca sc0\"> </span>Messina Catania lotto Nor<span class=\"_ _0\"></span>d Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> Messina Catania lotto Sud<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> Messina Stadio S.C. a r.l. (in liq<span class=\"_ _0\"></span>.) Italia<span class=\"fca sc0\"> </span>Euro 30.600<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Metro B S.r.l. Italia<span class=\"fca sc0\"> </span>Euro 20.000.000<span class=\"fca sc0\"> </span>52,52<span class=\"fca sc0\"> </span>52,52<span class=\"fca sc0\"> </span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Metro B1 S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 100.000<span class=\"fca sc0\"> </span>80,7<span class=\"fca sc0\"> </span>80,7<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Metro Blu S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> Mondial Milas-<span class=\"ff1a\">Bodrum H<span class=\"_ _0\"></span>avalimani Ulu<span class=\"_ _0\"></span>slararasi Terminal \u0130\u015fletme<span class=\"_ _0\"></span>cili\u011fi Ve Yatirim A.<span class=\"_ _0\"></span>S.<span class=\"_ _0\"></span></span> Turchia<span class=\"fca sc0\"> </span>TRY 37.518.000 80<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>80<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Astaldi Concessions S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Mosconi S.r.l. Italia<span class=\"fca sc0\"> </span>Euro 100.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Cossi Costruzioni S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Napoli Cancello Alta Velocit<span class=\"_ _0\"></span>\u00e0 S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> NBI Elektrik Elektromek<span class=\"_ _0\"></span>anik Tesisat Insaat V<span class=\"_ _0\"></span>e Ticaret I.S.<span class=\"_ _0\"></span> Turchia<span class=\"fca sc0\"> </span>TRY 10.720.000 100<span class=\"fca sc0\"> </span>94,999<span class=\"fca sc0\"> </span>NBI S.p.A. integrale<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>5,001<span class=\"fca sc0\"> </span>Astur Construction and <span class=\"_ _0\"></span>Trade A.S.<span class=\"_ _0\"></span> NBI S.p.A. Italia<span class=\"fca sc0\"> </span>Euro 7.500.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Nuovo Ospedale Sud Est <span class=\"_ _0\"></span>Baresen S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 35.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Ospedale del Mare <span class=\"_ _0\"></span>S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 50.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Ospedale Monopoli Fasan<span class=\"_ _0\"></span>o S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>NBI S.p.A. integrale<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 1.000.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Partenopea Finanza di Pr<span class=\"_ _0\"></span>ogetto S.C.p.A. (in <span class=\"_ _0\"></span>liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 9.300.000<span class=\"fca sc0\"> </span>99,99<span class=\"fca sc0\"> </span>99,99<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Passante Dorico S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 24.000.000<span class=\"fca sc0\"> </span>71<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>47<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>24<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> Pedelombarda Nuova <span class=\"_ _0\"></span>S.C.p.A. Italia<span class=\"fca sc0\"> </span>Euro 50.000<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> Integrale<span class=\"fca sc0\"> </span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> Pergenova Breakwate<span class=\"_ _0\"></span>r Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>PGH Ltd. Nigeria<span class=\"fca sc0\"> </span>NGN 52.000.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Pietrarossa S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) Italia<span class=\"fca sc0\"> </span>Euro 10.200<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Piscine dello Stadio S.r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 2.369.333<span class=\"fca sc0\"> </span>99,716<span class=\"fca sc0\"> </span>99,716<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Radimero S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Seli Overseas S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Redo-Association Mome<span class=\"_ _0\"></span>ntan\u00e9e<span class=\"_ _0\"></span> Congo<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>75<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Astaldi Internationale Inc.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Reggio Calabria - Scilla<span class=\"_ _0\"></span> S.C.p.A. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 35.000.000<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>RI.MA.TI. S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 100.000<span class=\"fca sc0\"> </span>83,42<span class=\"fca sc0\"> </span>83,42<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Rivigo Joint Venture (Ni<span class=\"_ _0\"></span>geria) Ltd.<span class=\"_ _0\"></span> Nigeria<span class=\"fca sc0\"> </span>NGN 100.000.000<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>PGH Ltd. integrale<span class=\"fca sc0\"> </span>Romairport S.r.l. <span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 500.000<span class=\"fca sc0\"> </span>99,263<span class=\"fca sc0\"> </span>99,263<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>S. Agata FS S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 20.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> S. Filippo S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.200<span class=\"fca sc0\"> </span>80<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>80<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>S.P.T.-Societ\u00e0 Passante T<span class=\"_ _0\"></span>orino S.C. a r.l. (in l<span class=\"_ _0\"></span>iq.) Italia<span class=\"fca sc0\"> </span>Euro 50.000<span class=\"fca sc0\"> </span>82,5<span class=\"fca sc0\"> </span>82,5<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>SA.PI. NOR Salini Impregil<span class=\"_ _0\"></span>o - Pizzarotti Joi<span class=\"_ _0\"></span>nt Venture<span class=\"_ _0\"></span> Norvegia<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Salerno-Reggio Calabria <span class=\"_ _0\"></span>S.C.p.A. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 50.000.000<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Salini Australia Pty Ltd.<span class=\"_ _0\"></span> Australia<span class=\"fca sc0\"> </span>AUD 4.350.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>Salini Impregilo - Duh<span class=\"_ _0\"></span>a Joint Venture<span class=\"_ _0\"></span> Slovacchia<span class=\"fca sc0\"> </span>75<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>75<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Salini Impregilo - He<span class=\"_ _0\"></span>aly Joint Venture (Tunn<span class=\"_ _0\"></span>el 3RPORT Indiana)<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation integrale<span class=\"fca sc0\"> </span>Salini Impregilo - He<span class=\"_ _0\"></span>aly Joint Venture N<span class=\"_ _0\"></span>EBT USA<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation integrale<span class=\"fca sc0\"> </span>Salini Impregilo - NRW J<span class=\"_ _0\"></span>oint Venture<span class=\"_ _0\"></span> Australia<span class=\"fca sc0\"> </span>80<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>80<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Salini Impregilo - Trist<span class=\"_ _0\"></span>ar Emirati Arabi<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Salini Insaat Taahhut S<span class=\"_ _0\"></span>anayi Ve Ticaret Ano<span class=\"_ _0\"></span>nim Sirketi (in liq.)<span class=\"_ _0\"></span> Turchia<span class=\"fca sc0\"> </span>TRY 50.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Salini Malaysia SDN BHD<span class=\"_ _0\"></span> Malaysia<span class=\"fca sc0\"> </span>MYR 1.100.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>90<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>10<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CO.GE.MA. S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Salini Namibia Proprietary<span class=\"_ _0\"></span> Ltd. Namibia<span class=\"fca sc0\"> </span>NAD 100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Salini Nigeria Ltd.<span class=\"_ _0\"></span> Nigeria<span class=\"fca sc0\"> </span>NGN 10.000.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>99<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>1<span class=\"fca sc0\"> </span>CO.GE.MA. S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Salini Polska Ltd. Liability<span class=\"_ _0\"></span> Salini Polska - Todini - <span class=\"_ _0\"></span>Salini Impregilo  <span class=\"_ _0\"></span>- S7 Joint Venture<span class=\"_ _0\"></span> Polonia<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>74,99<span class=\"fca sc0\"> </span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> Salini Polska Ltd. <span class=\"_ _0\"></span>Liability Salini Polska - Todini - <span class=\"_ _0\"></span>Salini Impregilo - <span class=\"_ _0\"></span>Pribex - S3 Joint Vent<span class=\"_ _0\"></span>ure Polonia<span class=\"fca sc0\"> </span>95<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>71,24<span class=\"fca sc0\"> </span>23,75<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> Salini Polska Ltd. Liability<span class=\"_ _0\"></span> Salini Polska - Todini - <span class=\"_ _0\"></span>Salini Impregilo - <span class=\"_ _0\"></span>Pribex - S8 Joint Vent<span class=\"_ _0\"></span>ure Polonia<span class=\"fca sc0\"> </span>95<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>71,24<span class=\"fca sc0\"> </span>23,75<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> Salini Polska Ltd. Liability C<span class=\"_ _0\"></span>o Polonia<span class=\"fca sc0\"> </span>PLN 393.450<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Salini Saudi Arabia Compa<span class=\"_ _0\"></span>ny Ltd.<span class=\"_ _0\"></span> Arabia<span class=\"fca sc0\"> </span>SAR 1.000.000<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Sartori Tecnologie Indu<span class=\"_ _0\"></span>striali S.r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 500.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>NBI S.p.A. integrale<span class=\"fca sc0\"> </span>SC Hydro Pty Ltd.<span class=\"_ _0\"></span> Australia<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Salini Australia PTY Ltd.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>SCI ADI Ortakligi Turchia<span class=\"fca sc0\"> </span>TRY 10.000<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>SCLC Polihali Diversion Tunnel J<span class=\"_ _0\"></span>oint Venture<span class=\"_ _0\"></span> Lesotho<span class=\"fca sc0\"> </span>69,99<span class=\"fca sc0\"> </span>69,99<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Scuola Carabinieri S.C. a r.l<span class=\"_ _0\"></span>. (in liq.) Italia<span class=\"fca sc0\"> </span>Euro 50.000<span class=\"fca sc0\"> </span>76,4<span class=\"fca sc0\"> </span>76,4<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Seac S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Congo<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Seli Middle East Construction<span class=\"_ _0\"></span> Co. W.L.L.<span class=\"_ _0\"></span> Qatar<span class=\"fca sc0\"> </span>QAR<span class=\"ls0\"> </span>200.000<span class=\"fca sc0\"> </span>49<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>49<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Seli Overseas S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Seli Overseas S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 3.000.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Seli Overseas USA Inc.<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>USD 1.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Seli Overseas S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Seli Tunneling Denmark A.p<span class=\"_ _0\"></span>.s. Danimarca<span class=\"fca sc0\"> </span>DKK<span class=\"ls0\"> </span>130.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Sirjo S.C.p.A. Italia<span class=\"fca sc0\"> </span>Euro 30.000.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> SLC Snowy Hydro Joint Ve<span class=\"_ _0\"></span>nture Australia<span class=\"fca sc0\"> </span>65<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>64,99<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation integrale<span class=\"fca sc0\"> </span>So Tunneling India Private Limite<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> India<span class=\"fca sc0\"> </span>INR 100.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Seli Overseas S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Sociedad Austral Mante<span class=\"_ _0\"></span>nciones y Operaciones S.p.A.<span class=\"_ _0\"></span> Cile<span class=\"fca sc0\"> </span>CLP 1.049.950.347 100<span class=\"fca sc0\"> </span>79,443<span class=\"fca sc0\"> </span>Astaldi Concessions S.p.A. <span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>20,557<span class=\"fca sc0\"> </span>NBI S.p.A. Societ\u00e0 Autostrada Broni <span class=\"_ _0\"></span>- Mortara<span class=\"_ _0\"></span> S.p.A. Italia<span class=\"fca sc0\"> </span>Euro 28.902.600<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Suramericana de Obras<span class=\"_ _0\"></span> Publicas C.A.- <span class=\"_ _0\"></span>Suropca C.A.<span class=\"_ _0\"></span> Venezuela<span class=\"fca sc0\"> </span>VE<span class=\"ls0\">D </span>2.874.118.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>99<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>1<span class=\"fca sc0\"> </span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Susa Dora Quattro S.C.<span class=\"_ _0\"></span> a r.l. (in liq.) Italia<span class=\"fca sc0\"> </span>Euro 51.000<span class=\"fca sc0\"> </span>90<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>90<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>SYS TS Pty Ltd. Australia<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>WBCA Pty Ltd.<span class=\"_ _0\"></span> integrale (a)<span class=\"fca sc0\"> </span>T.E.Q Construction Enterp<span class=\"_ _0\"></span>rise Inc.<span class=\"_ _0\"></span> Canada<span class=\"fca sc0\"> </span>CAD 10.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Astaldi Canada Enterp. Inc.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>TB Metro S.r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 100.000<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Texas High Speed Rail<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation integrale<span class=\"fca sc0\"> </span>The Lane Blythe Con<span class=\"_ _0\"></span>struction Joint Venture<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation integrale<span class=\"fca sc0\"> </span>Thessaloniki Metro CW J<span class=\"_ _0\"></span>oint Venture (AIS J<span class=\"_ _0\"></span>oint Venture)<span class=\"_ _0\"></span> Grecia<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Tione 2008 S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) Italia<span class=\"fca sc0\"> </span>Euro 100.000<span class=\"fca sc0\"> </span>95,025<span class=\"fca sc0\"> </span>95,025<span class=\"fca sc0\"> </span>Consorzio Stabile Bu<span class=\"_ _0\"></span>si (in Liq.) integrale<span class=\"fca sc0\"> </span>Todini Akkord Salini <span class=\"_ _0\"></span> Ucraina<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>75<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Toledo S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 50.000<span class=\"fca sc0\"> </span>90,394<span class=\"fca sc0\"> </span>90,394<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Valle Aconcagua S.A.<span class=\"_ _0\"></span> Cile<span class=\"fca sc0\"> </span>CLP 19.064.993 84,308<span class=\"fca sc0\"> </span>84,308<span class=\"fca sc0\"> </span>Astaldi Concessions S.p.A. <span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>VSL Electrical, Signing, <span class=\"_ _0\"></span>Lighting LLC<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation integrale<span class=\"fca sc0\"> </span>WBCA Pty Ltd.<span class=\"_ _0\"></span> Australia<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Webuild Concessions S.p.A<span class=\"_ _0\"></span>. integrale (a)<span class=\"fca sc0\"> </span>Webuild - Connect 6iX <span class=\"_ _0\"></span>GP Inc. Canada<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Webuild Canada Holdin<span class=\"_ _0\"></span>g Inc.<span class=\"_ _0\"></span> Integrale<span class=\"fca sc0\"> </span>Webuild - US Holding<span class=\"_ _0\"></span>s Inc. USA<span class=\"fca sc0\"> </span>USD 1.100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Webuild Canada Holdin<span class=\"_ _0\"></span>g Inc. Canada<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Webuild Civil Works<span class=\"_ _0\"></span> Canada<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Webuild Canada Holdin<span class=\"_ _0\"></span>g Inc.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Webuild Concessions S.p.A<span class=\"_ _0\"></span>. Italia<span class=\"fca sc0\"> </span>Euro 1.000.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Webuild - Fisia Joint Ve<span class=\"_ _0\"></span>nture Turchia<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>99,933<span class=\"fca sc0\"> </span>0,067<span class=\"fca sc0\"> </span>Fisia Muhendislik VE Insaat<span class=\"_ _0\"></span> Anonim Sirketi<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Webuild Innovations S.r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 1.000.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 100.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>integrale<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>Webuild Mobilink Huront<span class=\"_ _0\"></span>ario GP Inc.<span class=\"_ _0\"></span> Canada<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Webuild Canada Holdin<span class=\"_ _0\"></span>g Inc.<span class=\"_ _0\"></span> integrale<span class=\"fca sc0\"> </span>Webuild S.p.A. - The <span class=\"_ _0\"></span>Lane Construction Co. <span class=\"_ _0\"></span>- Jose J Chedi<span class=\"_ _0\"></span>ack S.A. UTE Argentina<span class=\"fca sc0\"> </span>ARS 10.000<span class=\"fca sc0\"> </span>75<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>73<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2<span class=\"fca sc0\"> </span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation integrale<span class=\"fca sc0\"> </span>Webuild-Terna SNFCC J<span class=\"_ _0\"></span>oint Venture<span class=\"_ _0\"></span> Grecia<span class=\"fca sc0\"> </span>Euro 100.000<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Western Station Joint Vent<span class=\"_ _0\"></span>ure Arabia<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>integrale<span class=\"fca sc0\"> </span>Wres Senqu Bridge Joint <span class=\"_ _0\"></span>Venture Lesotho<span class=\"fca sc0\"> </span>55<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>55<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Integrale<span class=\"fca sc0\"> </span>Abeinsa Infr. e Fisia Italimpian<span class=\"_ _0\"></span>ti UTE Salalah<span class=\"_ _0\"></span> Spagna<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Fisia Italimpianti S.p.A.<span class=\"_ _0\"></span> joint oper.<span class=\"fca sc0\"> </span>Acciona Construccion <span class=\"_ _0\"></span>S.A. Y Webuild S.p.A. <span class=\"_ _0\"></span>UTE<span class=\"_ _0\"></span> Spagna<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Arriyad New Mobility<span class=\"_ _0\"></span> Consortium<span class=\"_ _0\"></span> Arabia<span class=\"fca sc0\"> </span>33,48<span class=\"fca sc0\"> </span>33,48<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Asocierea Astaldi - <span class=\"_ _0\"></span>Euroconstruct Tra<span class=\"_ _0\"></span>ding 98<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Asocierea Astaldi S.p.A<span class=\"_ _0\"></span>-IHI Infrastructure <span class=\"_ _0\"></span>Systems SO, Ltd. (Braila<span class=\"_ _0\"></span>) Romania<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Asocierea Astaldi S.p.A. <span class=\"_ _0\"></span>-Euroconstruct Tr<span class=\"_ _0\"></span>ading 98 S.r.l. <span class=\"_ _0\"></span>- RCV Global <span class=\"_ _0\"></span>Group S.r.l. (<span class=\"_ _0\"></span>Piata Sudului)<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Asocierea Joint Venture <span class=\"_ _0\"></span>Webuild S.p.A. <span class=\"_ _0\"></span>- Max Bogl (Medgidi<span class=\"_ _0\"></span>a-Costanza<span class=\"_ _0\"></span>) Romania<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Asocierea Lot 3 FCC-We<span class=\"_ _0\"></span>build - Conve<span class=\"_ _0\"></span>nsa     Romania<span class=\"fca sc0\"> </span>49,5<span class=\"fca sc0\"> </span>49,5<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Asocierea Webuild S.p.A.<span class=\"_ _0\"></span> <span class=\"ff1a\">\u2013</span> Max Boegl R<span class=\"_ _0\"></span>omania S.r.l. <span class=\"_ _0\"></span><span class=\"ff1a\">\u2013</span> Astalrom S.A<span class=\"_ _0\"></span>. <span class=\"ff1a\">\u2013</span> Consitrans S.r.l. <span class=\"_ _0\"></span>(Ogra-Cam<span class=\"_ _0\"></span>pia Turzii) Romania<span class=\"fca sc0\"> </span>49,971<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>9,971<span class=\"fca sc0\"> </span>Astalrom S.A.<span class=\"_ _0\"></span> joint oper.<span class=\"fca sc0\"> </span>Asocierea Webuild-F<span class=\"_ _0\"></span>CC-Salcef, lot 2\u00b0a<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>49,5<span class=\"fca sc0\"> </span>49,5<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Asocierea Webuild-F<span class=\"_ _0\"></span>CC-Salcef, lot 2\u00b0b<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>49,5<span class=\"fca sc0\"> </span>49,5<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Asocierea Webuild-F<span class=\"_ _0\"></span>CC-UTI-ACTIV <span class=\"_ _0\"></span>(Metro 5)  Romania<span class=\"fca sc0\"> </span>38,99<span class=\"fca sc0\"> </span>38,99<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Astadim S.C. SZoo<span class=\"_ _0\"></span> Polonia<span class=\"fca sc0\"> </span>PL<span class=\"ls0\">N </span>10.000<span class=\"fca sc0\"> </span>90<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>90<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Astaldi S.p.A. <span class=\"ff1a\">\u2013</span> Astalr<span class=\"_ _0\"></span>om S.A. Joint Venture <span class=\"_ _0\"></span>(Mihai Bravu)<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>99,927<span class=\"fca sc0\"> </span>75<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>24,927<span class=\"fca sc0\"> </span>Astalrom S.A.<span class=\"_ _0\"></span> joint oper.<span class=\"fca sc0\"> </span>Astaldi-Gulermak Joint <span class=\"_ _0\"></span>Venture Turchia<span class=\"fca sc0\"> </span>TRY 1.500<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Astaldi-SC Euroconstruc<span class=\"_ _0\"></span>t Tranding 98-<span class=\"_ _0\"></span>SC Astalrom Asocierea <span class=\"_ _0\"></span>(Orastie - <span class=\"_ _0\"></span>Sibiu) Romania<span class=\"fca sc0\"> </span>99,975<span class=\"fca sc0\"> </span>94,99<span class=\"fca sc0\"> </span>4,985<span class=\"fca sc0\"> </span>Astalrom S.A.<span class=\"_ _0\"></span> joint oper.<span class=\"fca sc0\"> </span>Astaldi-Tukerler Ortak <span class=\"_ _0\"></span>Girisimi Joint <span class=\"_ _0\"></span>Venture Turchia<span class=\"fca sc0\"> </span>TRY 1.500<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Astaldi-UTI-Romairport<span class=\"_ _0\"></span> Joint Venture (Clui <span class=\"_ _0\"></span>Napoca)<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>78,779<span class=\"fca sc0\"> </span>49<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>29,779<span class=\"fca sc0\"> </span>Romairport S.r.l. <span class=\"_ _0\"></span> joint oper. (a)<span class=\"fca sc0\"> </span>Astalrom - Decora Rezide<span class=\"_ _0\"></span>nt Romania<span class=\"fca sc0\"> </span>56,833<span class=\"fca sc0\"> </span>56,833<span class=\"fca sc0\"> </span>Astalrom S.A.<span class=\"_ _0\"></span> joint oper. (a)<span class=\"fca sc0\"> </span>Aster Astaldi-TIM-Ter<span class=\"_ _0\"></span>momeccanic<span class=\"_ _0\"></span>a Ecologica Polonia<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Aster Dantiscum<span class=\"_ _0\"></span> Polonia<span class=\"fca sc0\"> </span>PL<span class=\"ls0\">N </span>10.000<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Aster Resovia TM e Termome<span class=\"_ _0\"></span>ccanca Ecolog<span class=\"_ _0\"></span>ica Astaldi S.C.<span class=\"_ _0\"></span> Polonia<span class=\"fca sc0\"> </span>49<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>49<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Avrasya Metro Grubu <span class=\"_ _0\"></span>- AMG Joint Ve<span class=\"_ _0\"></span>nture Turchia<span class=\"fca sc0\"> </span>TRY 1.000<span class=\"fca sc0\"> </span>42<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>42<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>BSS-KSAB Joint Venture<span class=\"_ _0\"></span> Arabia<span class=\"fca sc0\"> </span>37,5<span class=\"fca sc0\"> </span>37,5<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Civil Works Joint Venture<span class=\"_ _0\"></span> Arabia<span class=\"fca sc0\"> </span>59,14<span class=\"fca sc0\"> </span>52<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>7,14<span class=\"fca sc0\"> </span>Salini Saudi Arabia Compa<span class=\"_ _0\"></span>ny Ltd.<span class=\"_ _0\"></span> joint oper.<span class=\"fca sc0\"> </span>CMC <span class=\"ls0\">- Mavundla - Im<span class=\"_ _0\"></span>pregilo Joint Venture<span class=\"_ _0\"></span> </span>Sud Africa<span class=\"fca sc0\"> </span>39,2<span class=\"fca sc0\"> </span>39,2<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Connect 6iX Contractor<span class=\"_ _0\"></span> Joint Venture<span class=\"_ _0\"></span> Canada<span class=\"fca sc0\"> </span>65<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>65<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Civil Works<span class=\"_ _0\"></span> joint oper.<span class=\"fca sc0\"> </span>Consorcio Ana Cua<span class=\"_ _0\"></span> Paraguay<span class=\"fca sc0\"> </span>55<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>55<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Consorcio Constructor T<span class=\"_ _0\"></span>umarin<span class=\"_ _0\"></span> Nicaragua<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Consorcio Contuy Medio<span class=\"_ _0\"></span> Grupo A C.I. S.p.A.<span class=\"_ _0\"></span> Ghella Sogene C.A.<span class=\"_ _0\"></span>, Otaola C.A.<span class=\"_ _0\"></span> Venezuela<span class=\"fca sc0\"> </span>36,4<span class=\"fca sc0\"> </span>36,4<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Consorcio Europeo Ho<span class=\"_ _0\"></span>spital de Chinandega<span class=\"_ _0\"></span> Nicaragua<span class=\"fca sc0\"> </span>29,65<span class=\"fca sc0\"> </span>29,65<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Consorcio Rio Mant<span class=\"_ _0\"></span>aro  Per\u00f9<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Consorcio Rio Urubam<span class=\"_ _0\"></span>ba Per\u00f9<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Consorzio Constructor <span class=\"_ _0\"></span>M2 Lima Per\u00f9<span class=\"fca sc0\"> </span>25,5<span class=\"fca sc0\"> </span>25,5<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Consorzio Constructor<span class=\"_ _0\"></span>a El Arenal <span class=\"_ _0\"></span> Honduras<span class=\"fca sc0\"> </span>49<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>49<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Consorzio Gdansk<span class=\"_ _0\"></span> Polonia<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Consorzio Lublino  (Astaldi <span class=\"_ _0\"></span>- PBDIM)<span class=\"_ _0\"></span> Polonia<span class=\"fca sc0\"> </span>94,98<span class=\"fca sc0\"> </span>94,98<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Consorzio Obrainsa -<span class=\"_ _0\"></span> Astaldi Per\u00f9<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>FCC - Webuild Constanza<span class=\"_ _0\"></span> Bypass Romania<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>FCC Construccion S.A. <span class=\"_ _0\"></span><span class=\"ff1a\">\u2013</span> Webuild S.p.A., J<span class=\"_ _0\"></span>oint Venture (Ar<span class=\"_ _0\"></span>ad - Timiso<span class=\"_ _0\"></span>ara) Romania<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Fisia Abeima Salalah Joint Vent<span class=\"_ _0\"></span>ure<span class=\"_ _0\"></span> Oman<span class=\"fca sc0\"> </span>35,7<span class=\"fca sc0\"> </span>35,7<span class=\"fca sc0\"> </span>Fisia LLC joint oper.<span class=\"fca sc0\"> </span>Fisia Italimpianti fil. Argentin<span class=\"_ _0\"></span>a-Acci<span class=\"_ _0\"></span>ona Agua fil. Argentin<span class=\"_ _0\"></span>a UTE Argentina<span class=\"fca sc0\"> </span>65<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>65<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Fisia Italimpianti filiale Arge<span class=\"_ _0\"></span>ntina joint oper.<span class=\"fca sc0\"> </span>G.R.B.K. Barrage de Kerr<span class=\"_ _0\"></span>ada et Adduction C<span class=\"_ _0\"></span>helif-Kerrada d<span class=\"_ _0\"></span>u Transfert M.A.O<span class=\"_ _0\"></span> Algeria<span class=\"fca sc0\"> </span>68,68<span class=\"fca sc0\"> </span>68,68<span class=\"fca sc0\"> </span>joint oper. (a)<span class=\"fca sc0\"> </span>Gebze-<span class=\"ff1a\">\u0130zmir Otoyolu \u0130<span class=\"_ _0\"></span>n\u015faati (NOMAYG) Adi <span class=\"_ _0\"></span>Ortakligi<span class=\"_ _0\"></span></span> Turchia<span class=\"fca sc0\"> </span>TRY 50.000<span class=\"fca sc0\"> </span>17,5<span class=\"fca sc0\"> </span>17,5<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Ghazi-Barotha Contract<span class=\"_ _0\"></span>ors Joint Venture<span class=\"_ _0\"></span> Pakistan<span class=\"fca sc0\"> </span>57,8<span class=\"fca sc0\"> </span>57,8<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Groupement Astaldi-<span class=\"_ _0\"></span>Somatra Get (G<span class=\"_ _0\"></span>.A.S.) Tunisia<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper. (a)<span class=\"fca sc0\"> </span>Groupement ASTEH<span class=\"_ _0\"></span> Algeria<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper. (a)<span class=\"fca sc0\"> </span>Groupement GR-RDM<span class=\"_ _0\"></span>   Algeria<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper. (a)<span class=\"fca sc0\"> </span>GS Inima -Fisia Italimp.<span class=\"_ _0\"></span> S.p.A. UTE Ghubra<span class=\"_ _0\"></span>h III Swro<span class=\"_ _0\"></span> Oman<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Fisia Italimpianti S.p.A.<span class=\"_ _0\"></span> joint oper.<span class=\"fca sc0\"> </span>I 405 Partners Joint Ven<span class=\"_ _0\"></span>ture USA<span class=\"fca sc0\"> </span>26,325<span class=\"fca sc0\"> </span>26,325<span class=\"fca sc0\"> </span>Astaldi Construction C<span class=\"_ _0\"></span>orporation<span class=\"_ _0\"></span> joint oper.<span class=\"fca sc0\"> </span>Ilka Metro Yapim Joint Ve<span class=\"_ _0\"></span>nture Turchia<span class=\"fca sc0\"> </span>TRY 10.000<span class=\"fca sc0\"> </span>15<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>15<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Astur Construction and <span class=\"_ _0\"></span>Trade A.S.<span class=\"_ _0\"></span> joint oper.<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>Lodz Consorzio<span class=\"_ _0\"></span> Polonia<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Max Boegl Romania <span class=\"_ _0\"></span>S.r.l. - Astaldi S.p.A.<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper. (a)<span class=\"fca sc0\"> </span>Mobilinx Hurontario C<span class=\"_ _0\"></span>ontractor Canada<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>42<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Civil Works<span class=\"_ _0\"></span> joint oper.<span class=\"fca sc0\"> </span>28<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Astaldi Canada Design &amp; <span class=\"_ _0\"></span>Construction Inc.<span class=\"_ _0\"></span> Mobilinx Hurontario D<span class=\"_ _0\"></span>B Joint Venture<span class=\"_ _0\"></span> Canada<span class=\"fca sc0\"> </span>48,692<span class=\"fca sc0\"> </span>48,692<span class=\"fca sc0\"> </span>Mobilinx Hurontario C<span class=\"_ _0\"></span>ontractor joint oper.<span class=\"fca sc0\"> </span>Nadlac-Arad Joint Ve<span class=\"_ _0\"></span>nture Romania<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Nathpa Jhakri  Joint Venture<span class=\"_ _0\"></span> India<span class=\"fca sc0\"> </span>USD 1.000.000<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> joint oper.<span class=\"fca sc0\"> </span>NBI - S.I.TE Installati<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>NBI S.p.A. joint oper. (b)<span class=\"fca sc0\"> </span>NBI<span class=\"ls0\">-A4  Joint Venture (<span class=\"_ _0\"></span>Elektromak)<span class=\"_ _0\"></span> </span>Turchia<span class=\"fca sc0\"> </span>TRY 1.500<span class=\"fca sc0\"> </span>99,99<span class=\"fca sc0\"> </span>99,99<span class=\"fca sc0\"> </span>NBI Elektrik Elekt. Tesisat <span class=\"_ _0\"></span>Insaat<span class=\"_ _0\"></span> joint oper.<span class=\"fca sc0\"> </span>NBI<span class=\"ls0\">-A4 Tunnel  Joint Vent<span class=\"_ _0\"></span>ure </span>Turchia<span class=\"fca sc0\"> </span>99,99<span class=\"fca sc0\"> </span>99,99<span class=\"fca sc0\"> </span>NBI S.p.A. joint oper.<span class=\"fca sc0\"> </span>NGE Genie Civil S.a.s. - <span class=\"_ _0\"></span>Salini Impregilo S.<span class=\"_ _0\"></span>p.A. Francia<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Regionerate DC Joint Venture<span class=\"_ _0\"></span> Australia<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Sailini Impregilo - N<span class=\"_ _0\"></span>GE Genie Civil S.a.s<span class=\"_ _0\"></span> Francia<span class=\"fca sc0\"> </span>65<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>65<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Sotra Link A.S. Joint Ventu<span class=\"_ _0\"></span>re Norvegia<span class=\"fca sc0\"> </span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>South Al Mutlaa Joint Vent<span class=\"_ _0\"></span>ure<span class=\"_ _0\"></span> Kuwait<span class=\"fca sc0\"> </span>55<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>55<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Southland Astaldi, Joint Ventu<span class=\"_ _0\"></span>re Canada<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Astaldi Canada Design &amp; <span class=\"_ _0\"></span>Construction Inc.<span class=\"_ _0\"></span> joint oper.<span class=\"fca sc0\"> </span>Spark NEL DC Joint Vent<span class=\"_ _0\"></span>ure Australia<span class=\"fca sc0\"> </span>29<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>29<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Swietelsky-A<span class=\"_ _0\"></span>stalrom-Euroconstruct-Tr<span class=\"_ _0\"></span>ansferoviar Grup<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>24,927<span class=\"fca sc0\"> </span>24,927<span class=\"fca sc0\"> </span>Astalrom S.A.<span class=\"_ _0\"></span> joint oper. (a)<span class=\"fca sc0\"> </span>Telt Lot 2 Francia<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Telt Villarodin-Bourget M<span class=\"_ _0\"></span>odane Avrieux<span class=\"_ _0\"></span> Francia<span class=\"fca sc0\"> </span>33,33<span class=\"fca sc0\"> </span>33,33<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Tristar Salini Joint Venture<span class=\"_ _0\"></span> Emirati Arabi<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>UTE Abeima Fisia Shoaib<span class=\"_ _0\"></span>ah Arabia<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Fisia Italimpianti S.p.A.<span class=\"_ _0\"></span> joint oper.<span class=\"fca sc0\"> </span>Uti Grup S.A.-Astaldi S<span class=\"_ _0\"></span>.p.A.  (pattinaggi<span class=\"_ _0\"></span>o) Romania<span class=\"fca sc0\"> </span>65<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>65<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Webuild - Kolin Turchia<span class=\"fca sc0\"> </span>50,01<span class=\"fca sc0\"> </span>50,01<span class=\"fca sc0\"> </span>joint oper. (a)<span class=\"fca sc0\"> </span>Webuild-FCC-Delta ACM<span class=\"_ _0\"></span>-AB Construct<span class=\"_ _0\"></span> (Metro 5 Bucarest <span class=\"_ _0\"></span>struttura)<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>47,495<span class=\"fca sc0\"> </span>47,495<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Webuild-FCC-Salcef Th<span class=\"_ _0\"></span>ales, lot 2\u00b0b<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>42,075<span class=\"fca sc0\"> </span>42,075<span class=\"fca sc0\"> </span>joint oper. (a)<span class=\"fca sc0\"> </span>Webuild-FCC-Salcef-<span class=\"_ _0\"></span>Thales, lot 2\u00b0a<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>42,075<span class=\"fca sc0\"> </span>42,075<span class=\"fca sc0\"> </span>joint oper. (a)<span class=\"fca sc0\"> </span>Webuildi-FCC Joint Ve<span class=\"_ _0\"></span>nture (Basarab Ove<span class=\"_ _0\"></span>rpass)<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>Webuild-Max Boegl Ro<span class=\"_ _0\"></span>mania Cernavod<span class=\"_ _0\"></span>a Romania<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Webuild-Max Boegl Ro<span class=\"_ _0\"></span>mania-Nadlac A<span class=\"_ _0\"></span>rad Lot 2 Joint Vent<span class=\"_ _0\"></span>ure  Romania<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>joint oper.<span class=\"fca sc0\"> </span>Webuild-Max Bogl-E<span class=\"_ _0\"></span>uroconstruct-Tec<span class=\"_ _0\"></span>nologica-<span class=\"_ _0\"></span>Priect Bucuresti Joint Ve<span class=\"_ _0\"></span>nture (A1 Ciurie<span class=\"_ _0\"></span>l) Romania<span class=\"fca sc0\"> </span>27,66<span class=\"fca sc0\"> </span>27,66<span class=\"fca sc0\"> </span>joint oper.<span class=\"fca sc0\"> </span>Webuild-Pizzarotti Joint Vent<span class=\"_ _0\"></span>ure<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>62,5<span class=\"fca sc0\"> </span>62,5<span class=\"fca sc0\"> </span>joint oper. (a)<span class=\"fca sc0\"> </span>101 Gaggio Consorzio<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Aegek-Impregilo-A<span class=\"_ _0\"></span>slom Joint Venture<span class=\"_ _0\"></span> Grecia<span class=\"fca sc0\"> </span>45,8<span class=\"fca sc0\"> </span>45,8<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>AGL Joint Venture<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>20<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>20<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation p.netto<span class=\"fca sc0\"> </span>Aguas del Gran Buenos Aire<span class=\"_ _0\"></span>s S.A. (in liq.)<span class=\"_ _0\"></span> Argentina<span class=\"fca sc0\"> </span>ARS 45.000.000<span class=\"fca sc0\"> </span>42,588<span class=\"fca sc0\"> </span>16,503<span class=\"fca sc0\"> </span>23,727<span class=\"fca sc0\"> </span>Impregilo Intern. Infr. N.V.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>2,358<span class=\"fca sc0\"> </span>Iglys. S.A. AM S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>42,74<span class=\"fca sc0\"> </span>42,74<span class=\"fca sc0\"> </span>NBI S.p.A. p.netto<span class=\"fca sc0\"> </span>Ankara Etlik Hastane Isletme <span class=\"_ _0\"></span>Ve Bakim Ano<span class=\"_ _0\"></span>nim Sirketi<span class=\"_ _0\"></span> Turchia<span class=\"fca sc0\"> </span>TRY 50.000<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Astaldi Concessions S.p.A. <span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Arge BBT - Baulos H<span class=\"_ _0\"></span>41 - Sillschlucht - <span class=\"_ _0\"></span>Pfons Austria<span class=\"fca sc0\"> </span>Euro 100.000 50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Arge Haupttunnel Eyholz<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>36<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>36<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Arge Secondo Tubo<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>5<span class=\"fca sc0\"> </span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Associazione Astaldi-<span class=\"_ _0\"></span>SOMET-TIAB-UTI<span class=\"_ _0\"></span> GRUP Romania<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto (a)<span class=\"fca sc0\"> </span>Associera Webuild S.p.A.<span class=\"_ _0\"></span>-Tancrad S.r.l. <span class=\"_ _0\"></span>Sibiu-Pitesti S3<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>90<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>90<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto (a)<span class=\"fca sc0\"> </span>Atayde North Holding      <span class=\"_ _0\"></span>                                <span class=\"_ _0\"></span>                              <span class=\"_ _0\"></span>        <span class=\"_ _0\"></span> Messico<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto (a)<span class=\"fca sc0\"> </span>Autopistas del Sol S.A.<span class=\"_ _0\"></span> Argentina<span class=\"fca sc0\"> </span>ARS 175.396.394<span class=\"fca sc0\"> </span>19,818<span class=\"fca sc0\"> </span>19,818<span class=\"fca sc0\"> </span>Impregilo Intern. Infr. N.V.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Avola S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.200<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Avrasya Metro Grubu S<span class=\"_ _0\"></span>.r.l . (in Liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>42<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>42<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Biomedica S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>42,666<span class=\"fca sc0\"> </span>42,666<span class=\"fca sc0\"> </span>Consorzio Stabile Bu<span class=\"_ _0\"></span>si (in liq.) p.netto (a)<span class=\"fca sc0\"> </span>Brennero Tunnel Constructi<span class=\"_ _0\"></span>on S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 100.000<span class=\"fca sc0\"> </span>47,23<span class=\"fca sc0\"> </span>47,23<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>C.F.M. S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 40.800<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>C.P.R.2 Italia<span class=\"fca sc0\"> </span>Euro 2.066<span class=\"fca sc0\"> </span>35,97<span class=\"fca sc0\"> </span>35,97<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>C.P.R.3 Italia<span class=\"fca sc0\"> </span>Euro 2.066<span class=\"fca sc0\"> </span>35,97<span class=\"fca sc0\"> </span>35,97<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Churchill Construction Co<span class=\"_ _0\"></span>nsortium<span class=\"_ _0\"></span> Regno Unito<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Impregilo New Cross Ltd<span class=\"_ _0\"></span>. p.netto<span class=\"fca sc0\"> </span>Churchill Hospital Joint Ve<span class=\"_ _0\"></span>nture Regno Unito<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Impregilo New Cross Ltd<span class=\"_ _0\"></span>. p.netto<span class=\"fca sc0\"> </span>CMC <span class=\"ls0\">- Consorzio Mon<span class=\"_ _0\"></span>te Ceneri lotto 85<span class=\"_ _0\"></span>1 </span>Svizzera<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>CMS Consorzio Svizzera<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>CO.SAT S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Col De Roches Svizzera<span class=\"fca sc0\"> </span>90<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>90<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Colli Albani S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) Italia<span class=\"fca sc0\"> </span>Euro 25.500<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Connect 6iX DB Joint Ve<span class=\"_ _0\"></span>nture Canada<span class=\"fca sc0\"> </span>21,31<span class=\"fca sc0\"> </span>21,31<span class=\"fca sc0\"> </span>Connect 6iX Contractor<span class=\"_ _0\"></span> Joint Venture<span class=\"_ _0\"></span> p.netto (a)<span class=\"fca sc0\"> </span>Consorcio Contuy Medio<span class=\"_ _0\"></span> Venezuela<span class=\"fca sc0\"> </span>57,34<span class=\"fca sc0\"> </span>57,34<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Consorcio Federici/Im<span class=\"_ _0\"></span>presit/Ice Cochabam<span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span> Bolivia<span class=\"fca sc0\"> </span>USD 100.000<span class=\"fca sc0\"> </span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorcio Grupo Cont<span class=\"_ _0\"></span>uy-Proyectos y O<span class=\"_ _0\"></span>bras de Ferrocarrile<span class=\"_ _0\"></span>s Venezuela<span class=\"fca sc0\"> </span>66,658<span class=\"fca sc0\"> </span>66,658<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Consorcio Normetro<span class=\"_ _0\"></span> Portogallo<span class=\"fca sc0\"> </span>13,18<span class=\"fca sc0\"> </span>13,18<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Consorcio OIV-TO<span class=\"_ _0\"></span>COMA Venezuela<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Consorcio V.I.T. - T<span class=\"_ _0\"></span>ocoma Venezuela<span class=\"fca sc0\"> </span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Consorcio V.I.T. Caroni <span class=\"_ _0\"></span>- Tocoma<span class=\"_ _0\"></span> Venezuela<span class=\"fca sc0\"> </span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Consorcio V.S.T. Tocom<span class=\"_ _0\"></span>a Venezuela<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Consortium CSC S.A.<span class=\"_ _0\"></span>-Zuttion Constructio<span class=\"_ _0\"></span>n S.A. Svizzera<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio 201 Quintai<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio ACE Chiass<span class=\"_ _0\"></span>o Svizzera<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio ACE Chiass<span class=\"_ _0\"></span>o 2 Svizzera<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio Astaldi-F<span class=\"_ _0\"></span>ederici-Todini (i<span class=\"_ _0\"></span>n liq.) Italia<span class=\"fca sc0\"> </span>Euro 46.000<span class=\"fca sc0\"> </span>66,67<span class=\"fca sc0\"> </span>33,33<span class=\"fca sc0\"> </span>33,34<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio Astaldi-F<span class=\"_ _0\"></span>ederici-Todini K<span class=\"_ _0\"></span>ramis Italia<span class=\"fca sc0\"> </span>Euro 100.000<span class=\"fca sc0\"> </span>99,99<span class=\"fca sc0\"> </span>49,995<span class=\"fca sc0\"> </span>49,995<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio Consarno<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 20.658<span class=\"fca sc0\"> </span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Consorzio del Sinni<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 51.646<span class=\"fca sc0\"> </span>43,16<span class=\"fca sc0\"> </span>43,16<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio di Penta Ugo <span class=\"_ _0\"></span>Vitolo (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 2.582<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto (a)<span class=\"fca sc0\"> </span>Consorzio di Riconversi<span class=\"_ _0\"></span>one Industriale Apu<span class=\"_ _0\"></span>ano - CO.RI<span class=\"_ _0\"></span>.A. S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 46.481<span class=\"fca sc0\"> </span>10<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>10<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio EPC  Per\u00f9<span class=\"fca sc0\"> </span>18,25<span class=\"fca sc0\"> </span>18,25<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Consorzio Ferrofir (in liq<span class=\"_ _0\"></span>.) Italia<span class=\"fca sc0\"> </span>Euro 30.987<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>66,667<span class=\"fca sc0\"> </span>33,333<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio Fonomen<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>33,33<span class=\"fca sc0\"> </span>33,33<span class=\"fca sc0\"> </span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio GI.IT. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 2.582<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Consorzio Iniziative Ferrovi<span class=\"_ _0\"></span>arie - INFER <span class=\"_ _0\"></span>(in liq.) Italia<span class=\"fca sc0\"> </span>Euro 41.316<span class=\"fca sc0\"> </span>35,001<span class=\"fca sc0\"> </span>35,001<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>Consorzio Iricav Uno (in<span class=\"_ _0\"></span> liq.) Italia<span class=\"fca sc0\"> </span>Euro 338.676<span class=\"fca sc0\"> </span>42,853<span class=\"fca sc0\"> </span>42,853<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio Ital.Co.Cer.  <span class=\"_ _0\"></span>(in Liq.) Italia<span class=\"fca sc0\"> </span>Euro 51.600<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Consorzio Kallidromo<span class=\"_ _0\"></span> Grecia<span class=\"fca sc0\"> </span>Euro 8.804<span class=\"fca sc0\"> </span>23<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>23<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio Masnan<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio MEGE Svizzera<span class=\"fca sc0\"> </span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio MM4<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 200.000<span class=\"fca sc0\"> </span>64,27<span class=\"fca sc0\"> </span>32,135<span class=\"fca sc0\"> </span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>32,135<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> Consorzio Novocen (in liq.<span class=\"_ _0\"></span>) Italia<span class=\"fca sc0\"> </span>Euro 51.640<span class=\"fca sc0\"> </span>40,76<span class=\"fca sc0\"> </span>40,76<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Consorzio Pizzarotti Todini<span class=\"_ _0\"></span>-Kef-Eddir. <span class=\"_ _0\"></span>(in liq.) Italia<span class=\"fca sc0\"> </span>Euro 100.000<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio Portale Vezi<span class=\"_ _0\"></span>a (CPV Lotto 854)<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio Probin<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio Sarda Co<span class=\"_ _0\"></span>struzioni Generali -<span class=\"_ _0\"></span> SACOGEN<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio Sotpass Bes<span class=\"_ _0\"></span>s Svizzera<span class=\"fca sc0\"> </span>36<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>36<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio Torretta<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio Trevi -<span class=\"_ _0\"></span> S.G.F. INC per Napoli<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Consorzio Vedeggio<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>99<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>99<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio Vertiaz<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>99,99<span class=\"fca sc0\"> </span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Consorzio Zeb<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Constructora Astaldi Cach<span class=\"_ _0\"></span>apoal Limitada<span class=\"_ _0\"></span> Cile<span class=\"fca sc0\"> </span>CLP 10.000.000 99<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>99<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto (a)<span class=\"fca sc0\"> </span>CS Consorzio Svizzera<span class=\"fca sc0\"> </span>85<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>85<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Depurazione Palermo S.<span class=\"_ _0\"></span>C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 20.000<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Diga di Blufi S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) Italia<span class=\"fca sc0\"> </span>Euro 45.900<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Dolomiti Webuild Impleni<span class=\"_ _0\"></span>a Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>E.R. Impregilo/Dumez y A<span class=\"_ _0\"></span>sociados para Yaci<span class=\"_ _0\"></span>ret\u00ea <span class=\"_ _0\"></span>- ERIDAY Argentina<span class=\"fca sc0\"> </span>USD 539.400<span class=\"fca sc0\"> </span>20,75<span class=\"fca sc0\"> </span>18,75<span class=\"fca sc0\"> </span>2<span class=\"fca sc0\"> </span>Iglys S.A. p.netto<span class=\"fca sc0\"> </span>Ecosarno S.C. a r.l. (in Liq.<span class=\"_ _0\"></span>) Italia<span class=\"fca sc0\"> </span>Euro 50.490<span class=\"fca sc0\"> </span>33,334<span class=\"fca sc0\"> </span>33,334<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>EDIL.CRO S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.200<span class=\"fca sc0\"> </span>16,65<span class=\"fca sc0\"> </span>16,65<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Enecor S.A. Argentina<span class=\"fca sc0\"> </span>ARS 8.000.000<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Impregilo Intern. Infr. N.V.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Etlik Hastane P.A. S.r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 110.000<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>Eurolink S.C.p.A. Italia<span class=\"fca sc0\"> </span>Euro 150.000.000<span class=\"fca sc0\"> </span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Fisia Abeima LLC<span class=\"_ _0\"></span> Arabia<span class=\"fca sc0\"> </span>SAR 500.000<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Fisia Italimpianti S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Fisia GS Inima (Al Ghubr<span class=\"_ _0\"></span>a) LLC Oman<span class=\"fca sc0\"> </span>OMR<span class=\"ls0\"> </span>250.000<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Fisia Italimpianti S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Flatiron West Inc.- T<span class=\"_ _0\"></span>he Lane Constr. C<span class=\"_ _0\"></span>orp. Joint Venture<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Cor<span class=\"_ _0\"></span>poration p.netto<span class=\"fca sc0\"> </span>Fluor-Lane 95 LLC<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation p.netto<span class=\"fca sc0\"> </span>Fluor-Lane LLC<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation p.netto<span class=\"fca sc0\"> </span>Fluor-Lane South Car<span class=\"_ _0\"></span>olina LLC USA<span class=\"fca sc0\"> </span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation p.netto<span class=\"fca sc0\"> </span>Fosso Canna S.C. a r.l. (in li<span class=\"_ _0\"></span>q.) Italia<span class=\"fca sc0\"> </span>Euro 25.500<span class=\"fca sc0\"> </span>32<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>32<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Gaziantep Hastanesi Islet<span class=\"_ _0\"></span>me Ve Bakim Hizme<span class=\"_ _0\"></span>tleri Turchia<span class=\"fca sc0\"> </span>TRY 6.050.000<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Groupement de Raccor<span class=\"_ _0\"></span>dement de la Statio<span class=\"_ _0\"></span>n d\u2019El Hamma (G.R.S.H.)<span class=\"_ _0\"></span><span class=\"ff19\"> </span>Algeria<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>51<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>49<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Astaldi Algerie - E.u<span class=\"_ _0\"></span>.r.l. p.netto (a)<span class=\"fca sc0\"> </span>Groupement Webuild - <span class=\"_ _0\"></span>Consider TP<span class=\"_ _0\"></span> Algeria<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto (a)<span class=\"fca sc0\"> </span>Grupo Empresas Itali<span class=\"_ _0\"></span>anas - GEI<span class=\"_ _0\"></span> Venezuela<span class=\"fca sc0\"> </span>VE<span class=\"ls0\">D </span>10.500.000<span class=\"fca sc0\"> </span>66,666<span class=\"fca sc0\"> </span>66,666<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Grupo Unidos Por <span class=\"_ _0\"></span>El Canal S.A. Panama<span class=\"fca sc0\"> </span>USD 1.000.000<span class=\"fca sc0\"> </span>48<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>48<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>I4 Leasing LLC USA<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation p.netto<span class=\"fca sc0\"> </span>ICA LT Limited Liability C<span class=\"_ _0\"></span>ompany<span class=\"_ _0\"></span> Russia<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto (a)<span class=\"fca sc0\"> </span>Impregilo Arabia Ltd.<span class=\"_ _0\"></span> Arabia<span class=\"fca sc0\"> </span>SAR 40.000.000<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Impresit Bakolori Plc<span class=\"_ _0\"></span> Nigeria<span class=\"fca sc0\"> </span>NGN 100.800.000<span class=\"fca sc0\"> </span>50,707<span class=\"fca sc0\"> </span>50,707<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Infraflegrea S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) Italia<span class=\"fca sc0\"> </span>Euro 46.600<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>IRINA S.r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 103.300<span class=\"fca sc0\"> </span>36<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>36<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Isibari S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 15.494<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Joint Venture Salini Impregilo<span class=\"_ _0\"></span> - Dopra<span class=\"_ _0\"></span>stav Rep. Ceca<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Joint Venture Aktor<span class=\"_ _0\"></span>-Webuild-Ansaldo-ST<span class=\"_ _0\"></span>S-Hitachi Rail U<span class=\"_ _0\"></span>taly  (ex AIASA Joint <span class=\"_ _0\"></span>Venture)<span class=\"_ _0\"></span> Grecia<span class=\"fca sc0\"> </span>26,7<span class=\"fca sc0\"> </span>26,7<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Joint Venture Impregilo<span class=\"_ _0\"></span> S.p.A. - Emped<span class=\"_ _0\"></span>os S.A. - Aktor A.T.<span class=\"_ _0\"></span>E. (in liq.) Grecia<span class=\"fca sc0\"> </span>66<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>66<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Joint Venture Terna - <span class=\"_ _0\"></span>Impregilo<span class=\"_ _0\"></span> Grecia<span class=\"fca sc0\"> </span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Joint Venture Salini - <span class=\"_ _0\"></span>Secol Romania<span class=\"fca sc0\"> </span>80<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>80<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Kallidromo Joint Venture <span class=\"_ _0\"></span> Grecia<span class=\"fca sc0\"> </span>Euro 29.347<span class=\"fca sc0\"> </span>23<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>20,7<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>2,3<span class=\"fca sc0\"> </span>Consorzio Kallidromo<span class=\"_ _0\"></span> La Maddalena Italia<span class=\"fca sc0\"> </span>66,67<span class=\"fca sc0\"> </span>5<span class=\"fca sc0\"> </span>61,67<span class=\"fca sc0\"> </span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>La Quado S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Line 3 Metro Stations<span class=\"_ _0\"></span> Grecia<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>M.N. Metropolitana di Nap<span class=\"_ _0\"></span>oli S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 3.655.397<span class=\"fca sc0\"> </span>22,62<span class=\"fca sc0\"> </span>22,62<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>M.O.MES. S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Messina Catania tratto N<span class=\"_ _0\"></span>ord Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>70<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> p.netto (a)<span class=\"fca sc0\"> </span>Metro C  S.C.p.A. Italia<span class=\"fca sc0\"> </span>Euro 150.000.000<span class=\"fca sc0\"> </span>34,5<span class=\"fca sc0\"> </span>34,5<span class=\"fca sc0\"> </span>Partecipazioni Italia <span class=\"_ _0\"></span>S.p.A. p.netto<span class=\"fca sc0\"> </span>Metro de Lima Linea 2 <span class=\"_ _0\"></span>S.A. Per\u00f9<span class=\"fca sc0\"> </span>PEN 368.808.060<span class=\"fca sc0\"> </span>18,25<span class=\"fca sc0\"> </span>18,25<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Metrogenova S.C. a r.l<span class=\"_ _0\"></span>. (in liq.) Italia<span class=\"fca sc0\"> </span>Euro 25.500<span class=\"fca sc0\"> </span>57,439<span class=\"fca sc0\"> </span>57,439<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Mobilink Hurontario Gene<span class=\"_ _0\"></span>ral Partnership<span class=\"_ _0\"></span> Canada<span class=\"fca sc0\"> </span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>21<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Mobilink Hur. <span class=\"_ _0\"></span>GP Inc. p.netto (a)<span class=\"fca sc0\"> </span>14<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Astaldi Mobilinx Hur. GP <span class=\"_ _0\"></span>Inc. Mobilinx Hurontario Servic<span class=\"_ _0\"></span>es Ltd.<span class=\"_ _0\"></span> Canada<span class=\"fca sc0\"> </span>20<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>12<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>8<span class=\"fca sc0\"> </span>Astaldi Canada Enterpri<span class=\"_ _0\"></span>ses Inc.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Mose Bocca di Chioggia<span class=\"_ _0\"></span> S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>15<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>15<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Mose-Treporti S.C. a r<span class=\"_ _0\"></span>.l. (in liq.) Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>N.P.F. <span class=\"ff1a\">\u2013</span> Nuovo Polo Fi<span class=\"_ _0\"></span>eristico S.C. a r.l. (in li<span class=\"_ _0\"></span>q.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 40.000<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>NLF Nowa Lodz Fabryc<span class=\"_ _0\"></span>zna Sc SZoo<span class=\"_ _0\"></span> Polonia<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto (a)<span class=\"fca sc0\"> </span>Ochre Solutions Holding<span class=\"_ _0\"></span>s Ltd. Regno Unito<span class=\"fca sc0\"> </span>GBP 20.000<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Impregilo Intern. Infr. N.V.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>OHL - Posillico - Seli Ov<span class=\"_ _0\"></span>erseas Joint Venture<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>20<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>20<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Seli Overseas USA Inc.<span class=\"_ _0\"></span> p.netto (a)<span class=\"fca sc0\"> </span>Olbia 90 S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.200<span class=\"fca sc0\"> </span>24,5<span class=\"fca sc0\"> </span>24,5<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Otoyol Deniz Tasimaciligi A.<span class=\"_ _0\"></span>S. Turchia<span class=\"fca sc0\"> </span>TRY 5.000.000<span class=\"fca sc0\"> </span>17,5<span class=\"fca sc0\"> </span>17,5<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Otoyol Isletme Ve Bakim A<span class=\"_ _0\"></span>.S.<span class=\"_ _0\"></span> Turchia<span class=\"fca sc0\"> </span>TRY 5.000.000<span class=\"fca sc0\"> </span>18,14<span class=\"fca sc0\"> </span>18,14<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Passante di Mestre S.C.p.A.<span class=\"_ _0\"></span> (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 5.500.000<span class=\"fca sc0\"> </span>42,424<span class=\"fca sc0\"> </span>42,424<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>PAV 101 Gaggio Con<span class=\"_ _0\"></span>sorzio Svizzera<span class=\"fca sc0\"> </span>33,34<span class=\"fca sc0\"> </span>33,34<span class=\"fca sc0\"> </span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Pedelombarda S.C.p.A. (i<span class=\"_ _0\"></span>n liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 5.000.000<span class=\"fca sc0\"> </span>71<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>47<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>24<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Pegaso S.C. a r.l. (in Liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 260.000<span class=\"fca sc0\"> </span>43,75<span class=\"fca sc0\"> </span>43,75<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>PerGenova S.C.p.A. (in liq.<span class=\"_ _0\"></span>) Italia<span class=\"fca sc0\"> </span>Euro 1.000.000<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Piana di Licata S.C. a r.l. (in liq<span class=\"_ _0\"></span>.) Italia<span class=\"fca sc0\"> </span>Euro 10.200<span class=\"fca sc0\"> </span>43,745<span class=\"fca sc0\"> </span>43,745<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Puentes del Litoral S.A. (in liq<span class=\"_ _0\"></span>.) Argentina<span class=\"fca sc0\"> </span>ARS 43.650.000<span class=\"fca sc0\"> </span>26<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>22<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>4<span class=\"fca sc0\"> </span>Iglys S.A.  p.netto<span class=\"fca sc0\"> </span>Purple Line Transit Const<span class=\"_ _0\"></span>ructors LLC<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation p.netto<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>Rasoira Consorzio<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Renovation Palais De<span class=\"_ _0\"></span>s Nations S.A.<span class=\"_ _0\"></span> Svizzera<span class=\"fca sc0\"> </span>CHF 100.000<span class=\"fca sc0\"> </span>17<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>17<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>CSC Costruzioni S.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>S. Benedetto S.C. a r.l. (in li<span class=\"_ _0\"></span>q.) Italia<span class=\"fca sc0\"> </span>Euro 25.823<span class=\"fca sc0\"> </span>57<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>57<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>S. Ruffillo S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 60.000<span class=\"fca sc0\"> </span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>S.E.I.S. S.p.A. Italia<span class=\"fca sc0\"> </span>Euro 3.877.500<span class=\"fca sc0\"> </span>48,333<span class=\"fca sc0\"> </span>48,333<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Salini Strabag Joint Vent<span class=\"_ _0\"></span>ure Guinea<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>SEDI S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>34<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>34<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Segrate S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> p.netto (a)<span class=\"fca sc0\"> </span>Sellero S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>39<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>39<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Cossi Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>SFI Leasing Company<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Shimmick CO. INC. -<span class=\"_ _0\"></span> FCC CO S.A. - Impre<span class=\"_ _0\"></span>gilo S.p.A  -<span class=\"_ _0\"></span>Joint Venture<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Sistranyac S.A. Argentina<span class=\"fca sc0\"> </span>ARS 3.000.000<span class=\"fca sc0\"> </span>20,101<span class=\"fca sc0\"> </span>20,101<span class=\"fca sc0\"> </span>Impregilo Intern. Infr. N.V.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Skanska-Granite-L<span class=\"_ _0\"></span>ane Joint Venture<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation p.netto<span class=\"fca sc0\"> </span>Sotra Link A.S. Norvegia<span class=\"fca sc0\"> </span>NOK<span class=\"ls0\"> </span>30.000<span class=\"fca sc0\"> </span>10<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>10<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Sotra Link Holdco AS<span class=\"_ _0\"></span> p.netto (a)<span class=\"fca sc0\"> </span>Sotra Link Holdco A.S.<span class=\"_ _0\"></span> Norvegia<span class=\"fca sc0\"> </span>NOK<span class=\"ls0\"> </span>30.000<span class=\"fca sc0\"> </span>10<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>10<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Astaldi Concessions S.p.A.<span class=\"_ _0\"></span> p.netto (a)<span class=\"fca sc0\"> </span>Spark Nel DC Workforce<span class=\"_ _0\"></span> Pty Ltd. Australia<span class=\"fca sc0\"> </span>34,118<span class=\"fca sc0\"> </span>34,118<span class=\"fca sc0\"> </span>Salini Australia PTY Ltd.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Tangenziale Seconda S.C<span class=\"_ _0\"></span>. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 45.900<span class=\"fca sc0\"> </span>42,73<span class=\"fca sc0\"> </span>42,73<span class=\"fca sc0\"> </span>p.netto<span class=\"fca sc0\"> </span>Tartano S.r.l. Societ\u00e0 Agricol<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 110.000<span class=\"fca sc0\"> </span>32,5<span class=\"fca sc0\"> </span>32,5<span class=\"fca sc0\"> </span>Cossi Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Techint S.A.C.I.- Hochtie<span class=\"_ _0\"></span>f A.G.- Impre<span class=\"_ _0\"></span>gilo S.p.A.-Iglys<span class=\"_ _0\"></span> S.A. UTE Argentina<span class=\"fca sc0\"> </span>35<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>26,25<span class=\"fca sc0\"> </span>8,75<span class=\"fca sc0\"> </span>Iglys S.A.  p.netto<span class=\"fca sc0\"> </span>TM<span class=\"ls0\">-Salini Consortium<span class=\"_ _0\"></span> </span>Malaysia<span class=\"fca sc0\"> </span>90<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>90<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Trieste Due S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Cossi Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Unionport Constructors<span class=\"_ _0\"></span> Joint Venture<span class=\"_ _0\"></span> USA<span class=\"fca sc0\"> </span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>45<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane Constr. Corpor<span class=\"_ _0\"></span>ation p.netto<span class=\"fca sc0\"> </span>Valdostana Condotte <span class=\"_ _0\"></span>- Cossi Italia<span class=\"fca sc0\"> </span>Euro 100.000<span class=\"fca sc0\"> </span>20,0<span class=\"fca sc0\"> </span>20,0<span class=\"fca sc0\"> </span>Cossi Costruzioni S.p.A.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>VE.CO. S.C. a r.l. Italia<span class=\"fca sc0\"> </span>Euro 10.200<span class=\"fca sc0\"> </span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Webuild Apco Joint Venture<span class=\"_ _0\"></span> (ex Reliance)<span class=\"_ _0\"></span> India<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto<span class=\"fca sc0\"> </span>Webuild-Partecipazione It<span class=\"_ _0\"></span>alia-Salcef Timi<span class=\"_ _0\"></span>soara - Arad l<span class=\"_ _0\"></span>ot 3 Joint Venture<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>80<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>75<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild S.p.A. p.netto (a)<span class=\"fca sc0\"> </span>5<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> Webuild-Partecipazione It<span class=\"_ _0\"></span>alia-Salcef Timi<span class=\"_ _0\"></span>soara - Arad l<span class=\"_ _0\"></span>ot 4 Joint Venture<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>80<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>75<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild S.p.A. p.netto (a)<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>5<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> Webuild-Pizzarotti-<span class=\"_ _0\"></span>Salcef Joint Venture<span class=\"_ _0\"></span> Romania<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>p.netto (a)<span class=\"fca sc0\"> </span>Yacylec S.A. Argentina<span class=\"fca sc0\"> </span>ARS 20.000.000<span class=\"fca sc0\"> </span>18,67<span class=\"fca sc0\"> </span>18,67<span class=\"fca sc0\"> </span>Impregilo Intern. Infr. N.V.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Yuma Concesionaria S.A.<span class=\"_ _0\"></span> Colombia<span class=\"fca sc0\"> </span>COP 26.000.100.000<span class=\"fca sc0\"> </span>48,326<span class=\"fca sc0\"> </span>40<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>8,326<span class=\"fca sc0\"> </span>Impregilo Intern. Infr. N.V.<span class=\"_ _0\"></span> p.netto<span class=\"fca sc0\"> </span>Acqua Campania S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 4.950.000<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>Impregilo Intern. Infr. N.V.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Arge Tulfes Pfons<span class=\"_ _0\"></span> Austria<span class=\"fca sc0\"> </span>Euro 1.000<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Asse Sangro Consorzi<span class=\"_ _0\"></span>o (in liq.) Italia<span class=\"fca sc0\"> </span>Euro 464.811<span class=\"fca sc0\"> </span>4,762<span class=\"fca sc0\"> </span>4,762<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Astaldi - Gulemark TR -<span class=\"_ _0\"></span> Gulemark PL<span class=\"_ _0\"></span> (C4 -C6) Polonia<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Astaldi - Gulemark TR -<span class=\"_ _0\"></span> Gulemark PL<span class=\"_ _0\"></span> (Mory) Polonia<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>BSS Joint Venture -<span class=\"_ _0\"></span> Air Academy project<span class=\"_ _0\"></span> Arabia<span class=\"fca sc0\"> </span>5<span class=\"fca sc0\"> </span>5<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>C.F.C. S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 45.900<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>C.I.T.I.E.  Consorzio In<span class=\"_ _0\"></span>st. Tec. Idr. Elettr. Soc<span class=\"_ _0\"></span>. Cooperativa (in liq.) <span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 8.035<span class=\"fca sc0\"> </span>0,49<span class=\"fca sc0\"> </span>0,39<span class=\"fca sc0\"> </span>NBI S.p.A. IFRS 9<span class=\"fca sc0\"> </span>0,10<span class=\"fca sc0\"> </span>3E System S.r.l. (in liq.)<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>CE.DI.R. S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.200<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Centoquattro S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>12,07<span class=\"fca sc0\"> </span>12,07<span class=\"fca sc0\"> </span>NBI S.p.A. IFRS 9<span class=\"fca sc0\"> </span>Centotre S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>12,52<span class=\"fca sc0\"> </span>12,52<span class=\"fca sc0\"> </span>NBI S.p.A. IFRS 9<span class=\"fca sc0\"> </span>CO.SA.VI.D. S.C. a r.l.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 25.500<span class=\"fca sc0\"> </span>0,011<span class=\"fca sc0\"> </span>0,011<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Connect 6iX General Partne<span class=\"_ _0\"></span>rship<span class=\"_ _0\"></span> Canada<span class=\"fca sc0\"> </span>10<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>10<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Webuild - Connect <span class=\"_ _0\"></span>6iX GP Inc. IFRS 9<span class=\"fca sc0\"> </span>Consorzio Aree Industri<span class=\"_ _0\"></span>ali Potentine (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 408.000<span class=\"fca sc0\"> </span>2<span class=\"fca sc0\"> </span>2<span class=\"fca sc0\"> </span>Fisia Ambiente S.p<span class=\"_ _0\"></span>.A. IFRS 9<span class=\"fca sc0\"> </span>Consorzio Casale Nei<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 27.889<span class=\"fca sc0\"> </span>2,779<span class=\"fca sc0\"> </span>2,779<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Consorzio Centro Un<span class=\"_ _0\"></span>o (in liq.) Italia<span class=\"fca sc0\"> </span>Euro 154.937<span class=\"fca sc0\"> </span>2<span class=\"fca sc0\"> </span>2<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Consorzio Costruttori T<span class=\"_ _0\"></span>EEM Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Consorzio Groupemen<span class=\"_ _0\"></span>t Lesi-Dipent<span class=\"_ _0\"></span>a  Italia<span class=\"fca sc0\"> </span>Euro 258.228<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Consorzio infrastruttura <span class=\"_ _0\"></span>area metropolitana <span class=\"_ _0\"></span>- Metro Cagliari <span class=\"_ _0\"></span>(in liq.) Italia<span class=\"fca sc0\"> </span>Euro 129.114<span class=\"fca sc0\"> </span>7,5<span class=\"fca sc0\"> </span>7,5<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Consorzio Malagrotta<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 2.840<span class=\"fca sc0\"> </span>0,035<span class=\"fca sc0\"> </span>0,035<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Consorzio Nazionale Im<span class=\"_ _0\"></span>ballaggi - CO.NA.<span class=\"_ _0\"></span>I. Italia<span class=\"fca sc0\"> </span>Euro 130<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Consorzio Tratta Determi<span class=\"_ _0\"></span>nante Citt\u00e0 Vitale <span class=\"_ _0\"></span>- TRA<span class=\"_ _0\"></span>.DE.CIV Italia<span class=\"fca sc0\"> </span>Euro 155.535<span class=\"fca sc0\"> </span>17,727<span class=\"fca sc0\"> </span>17,727<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Consorzio Utenti Serv<span class=\"_ _0\"></span>izi Salaria Vallericca <span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.500<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>Consorzio Venezia Nuova<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 274.000<span class=\"fca sc0\"> </span>17,55<span class=\"fca sc0\"> </span>17,55<span class=\"fca sc0\"> </span>Consorzio Italvenezia<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>DIRPA S.C. a r.l. Italia<span class=\"fca sc0\"> </span>Euro 50.000.000<span class=\"fca sc0\"> </span>98,98<span class=\"fca sc0\"> </span>98,98<span class=\"fca sc0\"> </span>Consorzio Stabile Operae<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Elektromak - Mekatro<span class=\"_ _0\"></span>nik - NBI, Joint Vent<span class=\"_ _0\"></span>ure Turchia<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>NBI Elektrik Elektr<span class=\"_ _0\"></span>omekanik IFRS 9<span class=\"fca sc0\"> </span>Emittenti Titoli S.p.A. (in liq<span class=\"_ _0\"></span>.) Italia<span class=\"fca sc0\"> </span>Euro 4.264.000<span class=\"fca sc0\"> </span>0,244<span class=\"fca sc0\"> </span>0,244<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Fusaro S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.200<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Grassetto S.p.A. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 111.650.000<span class=\"fca sc0\"> </span>0,001<span class=\"fca sc0\"> </span>0,001<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Guida Editori S.C. a r.l. (i<span class=\"_ _0\"></span>n liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.329<span class=\"fca sc0\"> </span>1,05<span class=\"fca sc0\"> </span>1,05<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Gulemark - TR Astaldi -<span class=\"_ _0\"></span> Gulemark PL<span class=\"_ _0\"></span> (C18-C21) Polonia<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Hobas Italiana S.p.A. (in li<span class=\"_ _0\"></span>q.) Italia<span class=\"fca sc0\"> </span>8,829<span class=\"fca sc0\"> </span>8,829<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Immobiliare Golf Club C<span class=\"_ _0\"></span>astel D'Aviano S.p.A<span class=\"_ _0\"></span>. Italia<span class=\"fca sc0\"> </span>Euro 4.540.340<span class=\"fca sc0\"> </span>0,444<span class=\"fca sc0\"> </span>0,444<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Impregilo S.p.A.-Av<span class=\"_ _0\"></span>ax S.A.-Ate Gnom<span class=\"_ _0\"></span>on S.A., Joint Venture<span class=\"_ _0\"></span> Grecia<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Istituto per lo Sviluppo Edilizi<span class=\"_ _0\"></span>o ed Urbanistic<span class=\"_ _0\"></span>o - ISVEUR S.p<span class=\"_ _0\"></span>.A. (in liq.) Italia<span class=\"fca sc0\"> </span>Euro 2.500.000<span class=\"fca sc0\"> </span>2,6<span class=\"fca sc0\"> </span>1,2<span class=\"fca sc0\"> </span>1,4<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Istituto Promozionale per l<span class=\"_ _0\"></span>'Edilizia S.p.A. -<span class=\"_ _0\"></span> Ispredil S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 111.045<span class=\"fca sc0\"> </span>0,119<span class=\"fca sc0\"> </span>0,119<span class=\"fca sc0\"> </span>I.L.IM.  S.r.l. (in liq.)<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Joint Venture Aktor S.A<span class=\"_ _0\"></span>. - Impregilo <span class=\"_ _0\"></span>S.p.A. Grecia<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Lambro S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 200.000<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Lane-Developement Co<span class=\"_ _0\"></span>. For Road Works<span class=\"_ _0\"></span>-Tadmur Join<span class=\"_ _0\"></span>t Venture<span class=\"_ _0\"></span> Qatar<span class=\"fca sc0\"> </span>0,49<span class=\"fca sc0\"> </span>0,49<span class=\"fca sc0\"> </span>Lane Mideast Qatar LLC<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Manifesto S.p.A. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 2.970.<span class=\"ls53\">268</span><span class=\"fca sc0\"> </span>0,36<span class=\"fca sc0\"> </span>0,36<span class=\"fca sc0\"> </span>CO.GE.MA. S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Metro 5 S.p.A. Italia<span class=\"fca sc0\"> </span>Euro 53.300.000<span class=\"fca sc0\"> </span>2<span class=\"fca sc0\"> </span>2<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Mika Adi Ortakligi Joint Vent<span class=\"_ _0\"></span>ure<span class=\"_ _0\"></span> Turchia<span class=\"fca sc0\"> </span>15<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>15<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Astur Construction and <span class=\"_ _0\"></span>Trade A.S.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>MN 6 S.C. a r.l. Italia<span class=\"fca sc0\"> </span>Euro 51.000<span class=\"fca sc0\"> </span>21,132<span class=\"fca sc0\"> </span>20,132<span class=\"fca sc0\"> </span>M.N. Metropolitana di Nap<span class=\"_ _0\"></span>oli S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Mose Operae S.C. a r.l. (i<span class=\"_ _0\"></span>n liq.) Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>17,28<span class=\"fca sc0\"> </span>17,28<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Nomisma - Societ\u00e0 di Stu<span class=\"_ _0\"></span>di Economici S.p.A<span class=\"_ _0\"></span>. Italia<span class=\"fca sc0\"> </span>Euro 20.433.801<span class=\"fca sc0\"> </span>0,245<span class=\"fca sc0\"> </span>0,245<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Normetro - Agrupamen<span class=\"_ _0\"></span>to Do Metropolitan<span class=\"_ _0\"></span>o Do Porto, A.C.E.<span class=\"_ _0\"></span> Portogallo<span class=\"fca sc0\"> </span>PTE 100.000<span class=\"fca sc0\"> </span>2,12<span class=\"fca sc0\"> </span>2,12<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Nova Via Festinat Indu<span class=\"_ _0\"></span>strias (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.329<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Pavimental S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.116.452<span class=\"fca sc0\"> </span>0,601<span class=\"fca sc0\"> </span>0,601<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>PROG.ESTE S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 11.956.151<span class=\"fca sc0\"> </span>2,698<span class=\"fca sc0\"> </span>2,698<span class=\"fca sc0\"> </span>NBI S.p.A. IFRS 9<span class=\"fca sc0\"> </span>S.A.T. S.p.A. Italia<span class=\"fca sc0\"> </span>Euro 19.126.000<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Elenco delle Societ\u00e0 del Gruppo Webuild Ragione sociale nazione<span class=\"fca sc0\"> </span>divisa capitale sociale<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>% diretta<span class=\"fca sc0\"> </span>% indiretta<span class=\"fca sc0\"> </span>imprese partecipanti indirettamente metodo<span class=\"fca sc0\"> </span>sottoscritto<span class=\"fca sc0\"> </span>interessenza<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span>o valutazione<span class=\"fca sc0\"> </span>S.I.MA. GEST 3 S.C. a r.l. <span class=\"_ _0\"></span>(in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 50.000<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Salini Impregilo Bin Omr<span class=\"_ _0\"></span>an Joint Venture<span class=\"_ _0\"></span> Qatar<span class=\"fca sc0\"> </span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>50<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>IFRS 9<span class=\"fca sc0\"> </span>Simple Partership Ictas-A<span class=\"_ _0\"></span>staldi Russia<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Skiarea Valchiavenna S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 12.000.000<span class=\"fca sc0\"> </span>1,09<span class=\"fca sc0\"> </span>0,165<span class=\"fca sc0\"> </span>0,925<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Spark North East Holdin<span class=\"_ _0\"></span>g Pty Ltd.<span class=\"_ _0\"></span> Australia<span class=\"fca sc0\"> </span>AUD 1.000 7,5<span class=\"fca sc0\"> </span>7,5<span class=\"fca sc0\"> </span>MEL PP Pty Ltd.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Spark North East Link <span class=\"_ _0\"></span>Pty Ltd. Australia<span class=\"fca sc0\"> </span>AUD 2 7,5<span class=\"fca sc0\"> </span>7,5<span class=\"fca sc0\"> </span>Spark North East Holdin<span class=\"_ _0\"></span>g Pty Ltd.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Spark North East Link Tr<span class=\"_ _0\"></span>ust Australia<span class=\"fca sc0\"> </span>7,5<span class=\"fca sc0\"> </span>7,5<span class=\"fca sc0\"> </span>Spark North East Holdin<span class=\"_ _0\"></span>g Pty Ltd.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>SPV Linea M4 S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 61.531.500<span class=\"fca sc0\"> </span>19,268<span class=\"fca sc0\"> </span>9,634<span class=\"fca sc0\"> </span>Webuild Italia S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>9,634<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Tangenziale Esterna S.p.A.<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 464.945.000<span class=\"fca sc0\"> </span>0,001<span class=\"fca sc0\"> </span>0,001<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Todini-Impregilo Alm<span class=\"_ _0\"></span>aty Khorgos Joint Vent<span class=\"_ _0\"></span>ure Kazakhstan<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Transmetro - Constr<span class=\"_ _0\"></span>ucao de Metropolit<span class=\"_ _0\"></span>ano A.C.E.<span class=\"_ _0\"></span> Portogallo<span class=\"fca sc0\"> </span>5<span class=\"fca sc0\"> </span>5<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>UJoint Venture Astaldi S.<span class=\"_ _0\"></span>p.A. (fil. Cile<span class=\"_ _0\"></span>), VCGP (Ag en Chile<span class=\"_ _0\"></span>) e VCGP<span class=\"ff1a\">\u2013</span>Ast<span class=\"_ _0\"></span>aldi Ingenieria y Con<span class=\"_ _0\"></span>st.Ltd. Cile<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Valtellina Golf Club S.p.A.<span class=\"_ _0\"></span> italia<span class=\"fca sc0\"> </span>Euro 2.813.300<span class=\"fca sc0\"> </span>0,636<span class=\"fca sc0\"> </span>0,46<span class=\"fca sc0\"> </span>Cossi Costruzioni S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>0,176<span class=\"fca sc0\"> </span>Mosconi S.r.l. IFRS 9<span class=\"fca sc0\"> </span>VCGP - Astaldi Ingenieri<span class=\"_ _0\"></span>a y Construccion <span class=\"_ _0\"></span>Limitada Cile<span class=\"fca sc0\"> </span>CLP 66.000.000<span class=\"fca sc0\"> </span>0,011<span class=\"fca sc0\"> </span>0,011<span class=\"fca sc0\"> </span>IFRS 9<span class=\"fca sc0\"> </span>Veneta Sanitaria Finanz<span class=\"_ _0\"></span>a di Progetto S.p.A. <span class=\"_ _0\"></span>- V.S.F.P. S.p.A. <span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 20.500.000<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>0,5<span class=\"fca sc0\"> </span>Partecipazioni Italia S.p.A.<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>0,5<span class=\"fca sc0\"> </span>Astaldi Concessions S.p.A. <span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Wurno Construction Ma<span class=\"_ _0\"></span>terials - WUCO<span class=\"_ _0\"></span>MAT Ltd. Nigeria<span class=\"fca sc0\"> </span>NGN 3.300.000<span class=\"fca sc0\"> </span>5,071<span class=\"fca sc0\"> </span>5,071<span class=\"fca sc0\"> </span>Impresit Bakolori Plc<span class=\"_ _0\"></span> IFRS 9<span class=\"fca sc0\"> </span>Consorcio Impregilo <span class=\"_ _0\"></span>- <span class=\"ls50\">OHL</span> Colombia<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>Impregilo Colombia SAS<span class=\"_ _0\"></span> (*)<span class=\"fca sc0\"> </span>I.L.IM. - Iniziative Lomba<span class=\"_ _0\"></span>rde Immobiliari S.r<span class=\"_ _0\"></span>.l. (in liq.)<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Euro 10.000<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>(*)<span class=\"fca sc0\"> </span>Portovesme S.C. a r.l. (in li<span class=\"_ _0\"></span>q.) Italia<span class=\"fca sc0\"> </span>Euro 25.500<span class=\"fca sc0\"> </span>99,98<span class=\"fca sc0\"> </span>99,98<span class=\"fca sc0\"> </span>(*)<span class=\"fca sc0\"> </span>Rinfra-Astaldi, Joint Ven<span class=\"_ _0\"></span>ture  India<span class=\"fca sc0\"> </span>26<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>26<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(*)<span class=\"fca sc0\"> </span>Salini - Impregilo Joint Vent<span class=\"_ _0\"></span>ure for Mukorsi<span class=\"_ _0\"></span> Zimbabwe<span class=\"fca sc0\"> </span>100<span class=\"fca sc0\"> </span>99,9<span class=\"fca sc0\"> </span>0,1<span class=\"fca sc0\"> </span>HCE Costruzioni S.p.A.<span class=\"_ _0\"></span> (*)<span class=\"fca sc0\"> </span> (*) Societ\u00e0 Uscite dal perime<span class=\"_ _0\"></span>tro di consolid<span class=\"_ _0\"></span>amento<span class=\"_ _0\"></span>  (a) Societ\u00e0 non operativa<span class=\"_ _0\"></span>  (b) Societ\u00e0 operativa in<span class=\"_ _0\"></span>direttamente",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__22": {
   "value": "2.7.1 Metodi <span class=\"ls19\">di</span> consoli<span class=\"_ _1\"></span>damento I saldi contabili della Ca<span class=\"_ _1\"></span>pogruppo, e delle Imprese <span class=\"ls19\">di</span> cui Web<span class=\"_ _1\"></span>uild S.p.A detiene <span class=\"ls8\">il</span> controllo, diretto o indir<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>tto, sono consolidati a<span class=\"_ _1\"></span>ttraverso <span class=\"ls8\">il</span> cosiddetto meto<span class=\"_ _4\"></span>do<span class=\"_ _0\"></span> <span class=\"ff1a\">dell\u2019integrazion<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span><span class=\"ff19\"> globale. </span></span>Webuild S<span class=\"_ _1\"></span>.p.A.<span class=\"ls13\">  </span>identifica <span class=\"ff1a\">u<span class=\"_ _4\"></span>n\u2019<span class=\"_ _0\"></span>altra<span class=\"ff19\"> enti<span class=\"_ _1\"></span>t\u00e0 come c<span class=\"_ _1\"></span>ontrollata<span class=\"_ _1\"></span> quando <span class=\"ls19\">ha</span> <span class=\"_ _1\"></span><span class=\"ls8\">il<span class=\"ls0\"> potere <span class=\"ls19\">di<span class=\"_ _1\"></span><span class=\"ls0\"> indi<span class=\"_ _1\"></span>rizzare unil<span class=\"_ _1\"></span>ateralmente <span class=\"ls1f\">le</span> </span></span></span></span></span></span>attivit\u00e0 rilevanti <span class=\"_ _1\"></span>della parteci<span class=\"_ _1\"></span>pata <span class=\"ls8\">in</span> modo <span class=\"ls19\">da</span> ottene<span class=\"_ _1\"></span>rne i relativi benefici ec<span class=\"_ _1\"></span>onomici. Le<span class=\"ls0\"> Societ\u00e0 <span class=\"_ _1\"></span>o <span class=\"ls8\">le</span> Im<span class=\"_ _1\"></span>prese verso <span class=\"_ _1\"></span><span class=\"ls8\">le<span class=\"ls0\"> quali Webuil<span class=\"_ _1\"></span>d S.p.A. e<span class=\"_ _1\"></span>sercita <span class=\"ls19\">un</span> <span class=\"_ _1\"></span>controllo congi<span class=\"_ _1\"></span>unto <span class=\"_ _1\"></span><span class=\"ls8\">in<span class=\"ls0\"> funzione dell<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> quote <span class=\"ls19\">di<span class=\"_ _4\"></span><span class=\"ls0\"> </span></span></span></span></span></span></span>partecipazione o <span class=\"ls19\">di</span> <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>pecifiche previ<span class=\"_ _1\"></span>sioni contrattuali<span class=\"_ _1\"></span>, sulla base <span class=\"ls19\">di</span> <span class=\"_ _1\"></span>quanto stabilito<span class=\"_ _4\"></span> dallo IFRS <span class=\"ls1e\">11<span class=\"_ _0\"></span></span> sono ril<span class=\"_ _1\"></span>evate: \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">linea per linea sull<span class=\"_ _1\"></span>a base del<span class=\"_ _1\"></span>la quota <span class=\"ls19\">di</span> partecipaz<span class=\"_ _1\"></span>ione, qualora co<span class=\"_ _1\"></span>nfigurabili come <span class=\"_ _1\"></span><span class=\"ff1b\">joint operation<span class=\"ff19\">; </span></span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">con <span class=\"ls8\">il</span> metodo del patri<span class=\"_ _1\"></span>monio netto, qualora c<span class=\"_ _1\"></span>onfigurabi<span class=\"_ _1\"></span>li come <span class=\"ff1b\">joint venture</span>. </span></span>Le<span class=\"ls0\"> Societ\u00e0 coll<span class=\"_ _1\"></span>egate sono val<span class=\"_ _1\"></span>utate secondo <span class=\"ls8\">il</span> metodo del pat<span class=\"_ _4\"></span>rimon<span class=\"_ _0\"></span>io netto. </span>I <span class=\"_ _10\"></span>bilanci <span class=\"_ _10\"></span>utilizza<span class=\"_ _1\"></span>ti <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span><span class=\"ls8\">il</span> <span class=\"_ _10\"> </span>consolidamento <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _10\"></span>stati <span class=\"_ _10\"></span>opport<span class=\"_ _1\"></span>unamente <span class=\"_ _10\"></span>omog<span class=\"_ _1\"></span>eneizzati <span class=\"_ _a\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>riclassificati <span class=\"_ _a\"></span><span class=\"ls8\">al</span> <span class=\"_ _10\"> </span>f<span class=\"_ _0\"></span>ine <span class=\"_ _10\"></span><span class=\"ls1d\">di</span> renderli <span class=\"_ _f\"></span>uniformi <span class=\"_ _f\"></span><span class=\"ls8\">ai</span> <span class=\"_ _a\"></span>principi <span class=\"_ _2\"></span>contabili <span class=\"_ _f\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _f\"></span><span class=\"ls8\">ai</span> <span class=\"_ _a\"></span>criteri <span class=\"_ _f\"></span><span class=\"ls19\">di</span> <span class=\"_ _f\"></span>valutazione <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>Gruppo, <span class=\"_ _f\"></span><span class=\"ls8\">in<span class=\"_ _0\"></span></span> <span class=\"_ _f\"></span>linea <span class=\"_ _f\"></span>con <span class=\"_ _a\"></span>quanto <span class=\"_ _f\"></span>previsto <span class=\"_ _f\"></span>dai principi contabili<span class=\"_ _1\"></span> internazio<span class=\"_ _1\"></span>nali IAS/IFRS attualment<span class=\"_ _1\"></span>e <span class=\"ls8\">in</span> vigore.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__23": {
   "value": "Le<span class=\"ls0\"> Societ\u00e0 <span class=\"_ _1\"></span>o <span class=\"ls8\">le</span> Im<span class=\"_ _1\"></span>prese verso <span class=\"_ _1\"></span><span class=\"ls8\">le<span class=\"ls0\"> quali Webuil<span class=\"_ _1\"></span>d S.p.A. e<span class=\"_ _1\"></span>sercita <span class=\"ls19\">un</span> <span class=\"_ _1\"></span>controllo congi<span class=\"_ _1\"></span>unto <span class=\"_ _1\"></span><span class=\"ls8\">in<span class=\"ls0\"> funzione dell<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> quote <span class=\"ls19\">di<span class=\"_ _4\"></span><span class=\"ls0\"> </span></span></span></span></span></span></span>partecipazione o <span class=\"ls19\">di</span> <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>pecifiche previ<span class=\"_ _1\"></span>sioni contrattuali<span class=\"_ _1\"></span>, sulla base <span class=\"ls19\">di</span> <span class=\"_ _1\"></span>quanto stabilito<span class=\"_ _4\"></span> dallo IFRS <span class=\"ls1e\">11<span class=\"_ _0\"></span></span> sono ril<span class=\"_ _1\"></span>evate: \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">linea per linea sull<span class=\"_ _1\"></span>a base del<span class=\"_ _1\"></span>la quota <span class=\"ls19\">di</span> partecipaz<span class=\"_ _1\"></span>ione, qualora co<span class=\"_ _1\"></span>nfigurabili come <span class=\"_ _1\"></span><span class=\"ff1b\">joint operation<span class=\"ff19\">; </span></span></span></span>\u2022 <span class=\"_ _15\"> </span>con <span class=\"ls8\">il</span> metodo del patri<span class=\"_ _1\"></span>monio netto, qualora c<span class=\"_ _1\"></span>onfigurabi<span class=\"_ _1\"></span>li come <span class=\"ff1b\">joint venture</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__24": {
   "value": "2.7.2 Transazioni relati<span class=\"_ _1\"></span>ve a quote <span class=\"ls19\">di</span> minoranza<span class=\"_ _4\"></span> Le<span class=\"ls0\"> <span class=\"_ _4\"></span>mo<span class=\"_ _0\"></span>dific<span class=\"ls1d\">he</span> n<span class=\"_ _1\"></span>ella quota <span class=\"_ _4\"></span><span class=\"ls19\">di<span class=\"ls0\"> <span class=\"_ _4\"></span>interessenza <span class=\"ls19\">di<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"ls19\">una<span class=\"ls0\"> <span class=\"_ _1\"></span>controll<span class=\"_ _1\"></span>ata <span class=\"_ _4\"></span>che<span class=\"_ _0\"></span> n<span class=\"_ _1\"></span>on co<span class=\"_ _1\"></span>stituiscono <span class=\"_ _1\"></span>una <span class=\"_ _4\"></span>perdita <span class=\"ls19\">di</span> <span class=\"_ _4\"></span>controllo <span class=\"_ _1\"></span>sono </span></span></span></span></span></span></span>trattate <span class=\"_ _f\"></span>come <span class=\"_ _a\"></span><span class=\"ff1b\">equity <span class=\"_ _a\"></span>transaction</span>. <span class=\"_ _f\"></span>Pertanto, <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>acquisti <span class=\"_ _f\"></span>successivi <span class=\"_ _f\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _f\"></span><span class=\"ls8\">ad<span class=\"_ _0\"></span></span> <span class=\"_ _f\"></span>e<span class=\"_ _0\"></span>ntit\u00e0 <span class=\"_ _f\"></span>per <span class=\"_ _a\"></span><span class=\"ls8\">le<span class=\"_ _0\"></span></span> <span class=\"_ _f\"></span>qu<span class=\"_ _0\"></span>ali <span class=\"_ _f\"></span>esiste <span class=\"_ _a\"></span>gi\u00e0 <span class=\"_ _a\"></span><span class=\"ls8\">il</span> controllo <span class=\"_\"> </span>l<span class=\"_ _4\"></span>\u2019eventuale <span class=\"_ _b\"> </span>differenza <span class=\"_\"> </span>po<span class=\"_ _1\"></span>sitiva <span class=\"_\"> </span>o<span class=\"_ _4\"></span> <span class=\"_\"> </span>negativa <span class=\"_ _b\"> </span>tra <span class=\"_\"> </span><span class=\"ls8\">il</span> <span class=\"_ _b\"> </span>costo <span class=\"_\"> </span><span class=\"ls19\">di<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_\"> </span>acq<span class=\"_ _4\"></span>uisto <span class=\"_\"> </span>e <span class=\"_ _b\"> </span><span class=\"ls1f\">la<span class=\"_ _0\"></span></span> <span class=\"_\"> </span>corrispo<span class=\"_ _1\"></span>ndente <span class=\"_ _b\"> </span>quota <span class=\"_\"> </span><span class=\"ls19\">di<span class=\"_ _4\"></span><span class=\"ls0\"> </span></span></span></span>patrimonio <span class=\"_ _a\"></span>netto <span class=\"_ _a\"></span>contabile <span class=\"_ _f\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>rilevata <span class=\"_ _a\"></span>direttamente <span class=\"_ _f\"></span>nel <span class=\"_ _10\"></span>patrimonio<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>netto <span class=\"_ _a\"></span><span class=\"ls19\">di</span> <span class=\"_ _a\"></span>Gruppo; <span class=\"_ _a\"></span>per <span class=\"_ _10\"></span>ces<span class=\"_ _1\"></span>sioni <span class=\"_ _a\"></span>parziali <span class=\"_ _a\"></span><span class=\"ls19\">di</span> controllate senza <span class=\"_ _0\"></span>perdita <span class=\"_ _0\"></span><span class=\"ls19\">di</span> <span class=\"_ _0\"></span>controllo <span class=\"_ _0\"></span><span class=\"ff1a\">l\u2019eventuale</span> plusvalenza/minusvalenza \u00e8 <span class=\"_ _0\"></span>contabilizzata<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>direttamente <span class=\"_ _0\"></span>nel patrimonio netto <span class=\"ls19\">di<span class=\"_ _1\"></span><span class=\"ls0\"> Gruppo. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__25": {
   "value": "3. Politiche Contabili <span class=\"ff1a\">\u2013</span> Principi c<span class=\"_ _0\"></span>ontabili rilevanti e criteri di valutazione Di seguito sono il<span class=\"_ _1\"></span>lustrati i principi conta<span class=\"_ _1\"></span>bili pi\u00f9 ril<span class=\"_ _1\"></span>evanti adotta<span class=\"_ _1\"></span>ti per la redazi<span class=\"_ _1\"></span>one del Bilancio consolidato. 3.1 Immobili, impianti e ma<span class=\"_ _4\"></span>cchinari<span class=\"fs6\"> </span>Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>Webuild <span class=\"_ _1\"></span>ha <span class=\"_ _4\"></span>optato <span class=\"_ _4\"></span>per i<span class=\"_ _1\"></span>scrivere <span class=\"_ _4\"></span>immobili, <span class=\"_ _4\"></span>impianti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>macchinari <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>al <span class=\"_ _1\"></span>criterio <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>costo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>acquisto o di produzion<span class=\"_ _1\"></span>e al netto del<span class=\"_ _1\"></span> relativo fondo am<span class=\"_ _1\"></span>mortamento e di <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ventuali p<span class=\"_ _1\"></span>erdite di valore. <span class=\"fs6\"> </span>L\u2019ammortamento <span class=\"_\"> </span>\u00e8 <span class=\"_\"> </span>calcolato <span class=\"_\"> </span>a <span class=\"_\"> </span>quote <span class=\"_\"> </span>costanti <span class=\"_\"> </span>sull<span class=\"_ _0\"></span><span class=\"ff19\">a <span class=\"_\"> </span>base <span class=\"_ _c\"> </span>di <span class=\"_\"> </span>aliquote <span class=\"_\"> </span>economico-tecniche <span class=\"_\"> </span>determinat<span class=\"_ _1\"></span>e <span class=\"_\"> </span>in </span>relazione alle residu<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> possi<span class=\"_ _1\"></span>bilit\u00e0 di utili<span class=\"_ _1\"></span>zzo dei beni. Le <span class=\"_ _4\"></span>aliquote annuali di ammo<span class=\"_ _1\"></span>rtamento sono le <span class=\"_ _1\"></span>seguenti:<span class=\"_ _0\"></span><span class=\"fs6\"> </span>Categoria <span class=\"_ _48\"> </span> Aliquota di ammortamento Terreni  0%<span class=\"ls0\"> </span>Fabbricati 3%<span class=\"ls0\"> </span>Impianti e macchinar<span class=\"_ _0\"></span>io dal 10% al 20% Attrezzature industriali e com<span class=\"_ _0\"></span>merciali<span class=\"_ _0\"></span> dal 25% al 40% Altri beni dal 12% al 25% Le migliorie su <span class=\"_ _0\"></span>beni di <span class=\"_ _0\"></span>terzi sono <span class=\"_ _0\"></span>classificate<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>negli <span class=\"_ _0\"></span>immobili, impianti e macchinari, in base <span class=\"_ _0\"></span>alla natura del <span class=\"_ _0\"></span>costo sostenuto. <span class=\"_ _f\"></span>I<span class=\"_ _0\"></span>l <span class=\"_ _10\"></span><span class=\"ff1a\">periodo<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>di <span class=\"_ _a\"></span>ammortamento <span class=\"_ _a\"></span>corrisponde <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>minore <span class=\"_ _a\"></span>tra <span class=\"_ _10\"></span>la <span class=\"_ _a\"></span>vita <span class=\"_ _a\"></span>utile <span class=\"_ _a\"></span>residua <span class=\"_ _10\"></span>dell\u2019im<span class=\"_ _4\"></span>mo<span class=\"_ _0\"></span>bilizzazi<span class=\"_ _1\"></span>one </span>materiale e la du<span class=\"_ _1\"></span>rata residu<span class=\"_ _1\"></span>a del contratto <span class=\"_ _1\"></span>di locazione.<span class=\"fs6\"> </span>Quando \u00e8 <span class=\"_ _0\"></span>necessario un <span class=\"_ _0\"></span>rilevante <span class=\"_ _0\"></span>periodo di <span class=\"_ _0\"></span>tempo affinch\u00e9 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>bene sia <span class=\"_ _0\"></span>pronto <span class=\"_ _0\"></span>all\u2019uso, il <span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>acqu<span class=\"_ _0\"></span><span class=\"ff19\">isto <span class=\"_ _0\"></span>o il </span>costo di<span class=\"_ _4\"></span> produzione <span class=\"_ _4\"></span>include <span class=\"_ _1\"></span>gli <span class=\"_ _4\"></span>oneri finanziari <span class=\"_ _4\"></span>sostenuti <span class=\"_ _4\"></span>nel periodo <span class=\"_ _4\"></span>necessario <span class=\"_ _4\"></span>a <span class=\"ff1a\">rendere <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>bene <span class=\"_ _1\"></span>pronto <span class=\"_ _1\"></span>all\u2019uso.<span class=\"_ _4\"></span><span class=\"ff19\"> </span></span>3.2 Attivit\u00e0 per dirit<span class=\"_ _1\"></span>ti di utilizz<span class=\"_ _1\"></span>o e passivit\u00e0 per <span class=\"ff1b\">leasing</span><span class=\"fs6\"> </span>Le attivit\u00e0 <span class=\"_ _4\"></span>per diritti di uti<span class=\"_ _1\"></span>lizzo e <span class=\"_ _1\"></span>le passivit\u00e0 <span class=\"_ _4\"></span>per <span class=\"_ _0\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _1\"></span><span class=\"ff1a\">sono iscrit<span class=\"_ _1\"></span>ti in <span class=\"_ _1\"></span>accordo con <span class=\"_ _1\"></span>quanto previsto <span class=\"_ _4\"></span>dall\u2019IFRS 16, </span>come descritto di <span class=\"_ _1\"></span>seguito.<span class=\"fs6\"> </span>Leasing<span class=\"ff19\"> su immobili<span class=\"_ _1\"></span>, impianti e macchinari<span class=\"fs6\"> </span></span>L\u2019IFRS <span class=\"_ _11\"> </span>16 <span class=\"_ _11\"> </span>s<span class=\"_ _0\"></span>tabilisce <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>principi <span class=\"_ _b\"> </span>in <span class=\"_ _11\"> </span>materia <span class=\"_ _b\"> </span>di <span class=\"_ _11\"> </span>rilevazione, <span class=\"_ _11\"> </span>valut<span class=\"_ _0\"></span><span class=\"ff19\">azione, <span class=\"_ _11\"> </span>esposizione<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>ne<span class=\"_ _0\"></span>l <span class=\"_ _11\"> </span>bilancio <span class=\"_ _11\"> </span>e <span class=\"_ _b\"> </span>informazioni<span class=\"_ _1\"></span> </span>integrative sui <span class=\"ff1b\">lea<span class=\"_ _1\"></span>sing<span class=\"ff19 lsc\">. <span class=\"fs6 ls0\"> </span></span></span>Il Gruppo in veste di loca<span class=\"_ _1\"></span>tar<span class=\"ls8\">io</span><span class=\"fs6\"> </span>\u00c8 <span class=\"_ _2\"></span>stato <span class=\"_ _2\"></span>adottato <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>unico <span class=\"_ _2\"></span>modello <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>riconoscimento <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>misurazione <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>tutti <span class=\"_ _2\"></span>i <span class=\"_ _f\"></span><span class=\"ff1b\">leasing</span>, <span class=\"_ _0\"></span>eccetto <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _2\"></span>di breve <span class=\"_ _2\"></span>termine <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>i <span class=\"_ _f\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>beni <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>modico <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alore. <span class=\"_ _2\"></span>Il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>riconosce <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>relative <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>pagamenti <span class=\"_ _2\"></span>del leasing e l\u2019att<span class=\"_ _1\"></span>ivit\u00e0 per dirit<span class=\"_ _1\"></span>to d\u2019uso che rapp<span class=\"_ _1\"></span>resenta il di<span class=\"_ _1\"></span>ritto ad utilizza<span class=\"_ _1\"></span>re il bene sottosta<span class=\"_ _1\"></span>nte il contratto.<span class=\"ff19 fs6\"> </span>Attivit\u00e0 per <span class=\"_ _2\"></span>diritto <span class=\"_ _0\"></span>d\u2019uso<span class=\"ff19\">: <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>riconosce <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>diritto <span class=\"_ _0\"></span>d'uso <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>inizio <span class=\"_ _0\"></span>del <span class=\"_ _f\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _0\"></span>(cio\u00e8 <span class=\"_ _0\"></span>la </span>data in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>l'attivit\u00e0 sottostante <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>disponibile per <span class=\"_ _0\"></span>l'uso). Le <span class=\"_ _0\"></span>attivit\u00e0 per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>diritto d'uso <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>misurate al <span class=\"_ _0\"></span>costo, al netto <span class=\"_ _10\"> </span>degli <span class=\"_ _10\"> </span>ammortamenti <span class=\"_ _10\"> </span>accumulati <span class=\"_ _10\"></span>e <span class=\"_ _11\"> </span>delle <span class=\"_ _10\"> </span>perdite <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>valore, <span class=\"_ _10\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>rettificati <span class=\"_ _10\"> </span>per <span class=\"_ _11\"> </span>qualsiasi <span class=\"_ _10\"> </span>misurazione <span class=\"_ _10\"> </span>delle passivit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span><span class=\"ff1b\">leasing</span>. <span class=\"_ _2\"></span>Il <span class=\"_ _f\"></span>costo <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>diritto <span class=\"_ _2\"></span>d'uso <span class=\"_ _f\"></span>compr<span class=\"_ _1\"></span>ende <span class=\"_ _2\"></span>l'ammontare <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _10\"></span><span class=\"ff1b\">leasin<span class=\"_ _1\"></span>g<span class=\"ff19\"> </span></span>rilevate, <span class=\"_ _11\"> </span>i <span class=\"_ _b\"> </span>costi <span class=\"_ _11\"> </span>diretti <span class=\"_ _11\"> </span>iniziali <span class=\"_ _11\"> </span>sostenuti <span class=\"_ _11\"> </span>e <span class=\"_ _b\"> </span>i <span class=\"_ _11\"> </span>pagamenti <span class=\"_ _11\"> </span>di <span class=\"_\"> </span><span class=\"ff1b\">leasing<span class=\"_ _1\"></span><span class=\"ff19\"> <span class=\"_ _b\"> </span>effettuati <span class=\"_ _11\"> </span>alla <span class=\"_ _10\"> </span>data <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>decorrenza <span class=\"_ _10\"> </span>o <span class=\"_ _b\"> </span>prima </span></span>dell'inizio a<span class=\"_ _1\"></span>l netto <span class=\"_ _4\"></span>di tutti gli <span class=\"_ _1\"></span>eventuali <span class=\"_ _1\"></span>incentivi rice<span class=\"_ _1\"></span>vuti. Le att<span class=\"_ _1\"></span>ivit\u00e0 p<span class=\"_ _1\"></span>er diritto <span class=\"_ _4\"></span>d\u2019uso sono ammorti<span class=\"_ _1\"></span>zzate in <span class=\"_ _1\"></span>quote<span class=\"_ _1\"></span> costanti <span class=\"_ _4\"></span>dalla <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>decorrenza <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>fine d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>lla <span class=\"_ _4\"></span>vita <span class=\"_ _4\"></span>utile <span class=\"_ _4\"></span>dell'attivit\u00e0 <span class=\"_ _4\"></span>consistente <span class=\"_ _4\"></span>nel <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>iritto <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>utilizzo. <span class=\"_ _4\"></span>Se <span class=\"_ _1\"></span>il <span class=\"_ _4\"></span><span class=\"ff1b\">leasing<span class=\"ff19\"> </span></span>trasferisce <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>propriet\u00e0 <span class=\"_ _10\"></span>dell'attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>sottostante <span class=\"_ _10\"> </span>al <span class=\"_ _11\"> </span>locata<span class=\"_ _1\"></span>rio <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span>term<span class=\"_ _0\"></span>ine <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>durata <span class=\"_ _10\"></span>del <span class=\"_ _b\"> </span><span class=\"ff1b\">leasing</span> <span class=\"_ _10\"> </span>o <span class=\"_ _11\"> </span>se <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span>costo dell'attivit\u00e0 <span class=\"_ _f\"></span>consistente<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>nel <span class=\"_ _f\"></span>diritto <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>utilizzo <span class=\"_ _f\"></span>riflette <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>fatto <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>il <span class=\"_ _f\"></span>locatario <span class=\"_ _f\"></span>eserciter\u00e0 <span class=\"_ _f\"></span>l'opzione <span class=\"_ _f\"></span>di<span class=\"_ _2\"></span> <span class=\"_ _a\"></span>acquisto, <span class=\"_ _f\"></span>il locatario <span class=\"_ _0\"></span>deve<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>ammortizzare <span class=\"_ _0\"></span>l'attivit\u00e0 <span class=\"_ _2\"></span>consistente <span class=\"_ _2\"></span>nel <span class=\"_ _0\"></span>diritto <span class=\"_ _2\"></span>d\u2019uso <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>decorrenza <span class=\"_ _2\"></span>fino <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>fine <span class=\"_ _2\"></span>della vita <span class=\"_ _0\"></span>utile <span class=\"_ _2\"></span>dell'attivit\u00e0 <span class=\"_ _0\"></span>sottostante. <span class=\"_ _0\"></span>Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>diritto <span class=\"_ _2\"></span>d'uso <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>soggette <span class=\"_ _0\"></span>a <span class=\"_ _a\"></span><span class=\"ff1b\">impairme<span class=\"_ _1\"></span>nt<span class=\"ff19\">. <span class=\"_ _2\"></span>Si <span class=\"_ _0\"></span>rinvia <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quanto </span></span>indicato nella<span class=\"_ _1\"></span> sezione successi<span class=\"_ _1\"></span>va <span class=\"ff1a\">\u201c</span>Perdita di valore di<span class=\"_ _1\"></span> attivit\u00e0 immate<span class=\"_ _1\"></span>riali<span class=\"ff1a\">\u201d</span>.<span class=\"fs6\"> </span>Passivit\u00e0 <span class=\"_ _1\"></span>legate a<span class=\"_ _1\"></span>l <span class=\"ff1b\">leasin<span class=\"_ _1\"></span>g<span class=\"ff19\">: all<span class=\"_ _1\"></span>a data <span class=\"_ _1\"></span>di deco<span class=\"_ _1\"></span>rrenza <span class=\"_ _1\"></span>del <span class=\"ff1b\">leasing</span>, <span class=\"_ _1\"></span>il G<span class=\"_ _1\"></span>ruppo <span class=\"_ _1\"></span>rileva l<span class=\"_ _1\"></span>e passi<span class=\"_ _1\"></span>vit\u00e0 di <span class=\"ff1b\">lea<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ing<span class=\"ff19\"> misu<span class=\"_ _1\"></span>randol<span class=\"_ _1\"></span>e </span></span></span></span>al <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>attuale <span class=\"_ _4\"></span>dei pagam<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nti d<span class=\"_ _4\"></span>ovuti per <span class=\"_ _1\"></span>il <span class=\"ff1b\">l<span class=\"_ _1\"></span>easing<span class=\"ff19\"> <span class=\"_ _4\"></span>non anco<span class=\"_ _1\"></span>ra v<span class=\"_ _1\"></span>ersati <span class=\"_ _4\"></span>a tale <span class=\"_ _4\"></span>data. I <span class=\"_ _4\"></span>pagamenti <span class=\"_ _4\"></span>dovuti includo<span class=\"_ _4\"></span>no </span></span>i pagamenti fissi (compr<span class=\"_ _1\"></span>esi i pagamenti fissi nella sostanza) al netto di eventuali<span class=\"_ _1\"></span> incentivi al <span class=\"_ _2\"></span><span class=\"ff1b\">leasing</span> da ricevere,<span class=\"_ _1\"></span> i <span class=\"_ _2\"></span>pagamenti <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>ariabili <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span><span class=\"ff1b\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff19\"> <span class=\"_ _f\"></span>che <span class=\"_ _2\"></span>dipendono <span class=\"_ _2\"></span>da <span class=\"_ _f\"></span>un <span class=\"_ _2\"></span>indice <span class=\"_ _f\"></span>o <span class=\"_ _2\"></span>un <span class=\"_ _f\"></span>tasso, <span class=\"_ _0\"></span>e <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>importi <span class=\"_ _2\"></span>che <span class=\"_ _a\"></span>si <span class=\"_ _2\"></span>prevede <span class=\"_ _2\"></span>dovranno </span></span>essere <span class=\"_ _4\"></span>pagati <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>titolo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>garanzie <span class=\"_ _4\"></span>del <span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _4\"></span>residuo. <span class=\"_ _4\"></span>I <span class=\"_ _4\"></span>pagamenti <span class=\"_ _3\"></span>del <span class=\"ff1b\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff19\"> <span class=\"_ _4\"></span>includono <span class=\"_ _4\"></span>anche <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>prezzo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>esercizio </span></span>di <span class=\"_ _4\"></span>un'opzione <span class=\"_ _4\"></span>di acq<span class=\"_ _1\"></span>uisto <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>si \u00e8 <span class=\"_ _4\"></span>ragionevolm<span class=\"_ _1\"></span>ente <span class=\"_ _4\"></span>certi <span class=\"_ _4\"></span>che tal<span class=\"_ _4\"></span>e opzi<span class=\"_ _1\"></span>one <span class=\"_ _4\"></span>sar\u00e0 <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>sercitata<span class=\"_ _4\"></span> dal <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>e i<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>pagamenti di <span class=\"_ _a\"></span>penalit\u00e0 <span class=\"_ _10\"></span>di <span class=\"_ _a\"></span>risoluzion<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>del <span class=\"_ _10\"> </span><span class=\"ff1b\">leasing</span>, <span class=\"_ _a\"></span>se <span class=\"_ _10\"></span>la <span class=\"_ _f\"></span>durata <span class=\"_ _10\"></span>del <span class=\"_ _a\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _10\"></span>tiene <span class=\"_ _a\"></span>conto <span class=\"_ _a\"></span>dell'esercizio <span class=\"_ _f\"></span>da <span class=\"_ _10\"></span>parte <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Gruppo dell'opzione di risoluzione del <span class=\"_ _2\"></span><span class=\"ff1b\">leasing<span class=\"_ _1\"></span><span class=\"ff19\"> <span class=\"_ _0\"></span>stesso. I pagamenti di <span class=\"_ _0\"></span><span class=\"ff1b\">leasing</span> v<span class=\"_ _0\"></span>ariabili che non <span class=\"_ _0\"></span>dipendono da un <span class=\"_ _0\"></span>indice o </span></span>da <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>tasso <span class=\"_ _0\"></span>vengono <span class=\"_ _f\"></span>rilevati <span class=\"_ _2\"></span>come <span class=\"_ _f\"></span>costi <span class=\"_ _f\"></span>nel <span class=\"_ _2\"></span>periodo <span class=\"_ _2\"></span>(salvo <span class=\"_ _f\"></span>che <span class=\"_ _2\"></span>non <span class=\"_ _f\"></span>siano <span class=\"_ _f\"></span>stati <span class=\"_ _2\"></span>sostenuti <span class=\"_ _2\"></span>per <span class=\"_ _f\"></span>la <span class=\"_ _2\"></span>produzione <span class=\"_ _2\"></span>di rimanenze) <span class=\"_ _4\"></span>in cui <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>erifica <span class=\"_ _4\"></span>l'evento o<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a co<span class=\"_ _4\"></span>ndizione ch<span class=\"_ _4\"></span>e ha <span class=\"_ _1\"></span>generat<span class=\"_ _1\"></span>o il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pagamento. <span class=\"_ _4\"></span>Nel <span class=\"_ _1\"></span>calcolo <span class=\"_ _1\"></span>del <span class=\"_ _4\"></span>valore att<span class=\"_ _1\"></span>uale dei pagamenti dovuti, il <span class=\"_ _0\"></span>Gruppo usa il <span class=\"_ _0\"></span>tasso di f<span class=\"_ _0\"></span>inanzia<span class=\"_ _1\"></span>mento ma<span class=\"_ _0\"></span><span class=\"ff1a\">rginale alla data di <span class=\"_ _0\"></span>inizio se <span class=\"_ _0\"></span>il tasso d\u2019<span class=\"_ _0\"></span>interes<span class=\"_ _1\"></span>se </span>implicito <span class=\"_ _f\"></span>non <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>termina<span class=\"_ _1\"></span>bile <span class=\"_ _a\"></span>facilmente<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Dopo <span class=\"_ _a\"></span>la <span class=\"_ _f\"></span>data <span class=\"_ _a\"></span>di <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>correnza, <span class=\"_ _f\"></span>l\u2019importo<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>della <span class=\"_ _a\"></span>passivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>del <span class=\"_ _10\"> </span><span class=\"ff1b\">leasing<span class=\"ff19\"> <span class=\"_ _f\"></span>s<span class=\"_ _0\"></span>i </span></span>incrementa per <span class=\"_ _2\"></span>tener <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>interessi <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>passivit\u00e0 de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>diminuisce <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>considerare <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>pagamenti effettuati. I<span class=\"_ _0\"></span>noltre, <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>debiti <span class=\"_ _0\"></span>per <span class=\"_ _f\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>rideterminato<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>caso <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>eventuali <span class=\"_ _0\"></span>modifiche <span class=\"_ _0\"></span>del leasing<span class=\"ff19\"> <span class=\"_ _a\"></span>o <span class=\"_ _10\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>revisione <span class=\"_ _a\"></span>dei <span class=\"_ _10\"></span>termini <span class=\"_ _a\"></span>contrattuali <span class=\"_ _f\"></span>per <span class=\"_ _10\"></span>la <span class=\"_ _a\"></span>modifica <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>pagamenti; <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _10\"></span>rideterminato<span class=\"_ _4\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>altr<span class=\"_ _1\"></span>es\u00ec, <span class=\"_ _a\"></span>in </span>presenza <span class=\"_\"> </span>di <span class=\"_\"> </span>modifiche <span class=\"_ _c\"> </span>in <span class=\"_\"> </span>merito <span class=\"_ _c\"> </span>alla <span class=\"_\"> </span>valutazione <span class=\"_\"> </span>dell\u2019opzion<span class=\"_ _1\"></span>e <span class=\"_\"> </span>de<span class=\"_ _0\"></span>ll\u2019acquisto<span class=\"_ _1\"></span> <span class=\"_\"> </span>dell\u2019attivit\u00e0 <span class=\"_\"> </span>sottostante <span class=\"_\"> </span>o <span class=\"_ _c\"> </span>per variazioni dei pagamenti futuri che deriva <span class=\"ff1a\">da una modifica dell\u2019indice o del <span class=\"_ _0\"></span>tasso uti<span class=\"_ _1\"></span>lizzato per determinare tali<span class=\"_ _1\"></span> </span>pagamenti.<span class=\"fs6\"> </span>Leasing<span class=\"ff19\"> di breve durata e </span>leasin<span class=\"_ _1\"></span>g<span class=\"ff19\"> di attivit\u00e0 a modesto valor<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>: il Gruppo applica l'esenzion<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> per la rilevazione di<span class=\"_ _4\"></span> </span>leasing<span class=\"ff19\"> <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>breve <span class=\"_ _2\"></span>durata <span class=\"_ _2\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _0\"></span>ai <span class=\"_ _f\"></span>macchinari <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>attrezza<span class=\"_ _1\"></span>ture <span class=\"_ _2\"></span>(i.e., <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _f\"></span>che <span class=\"_ _2\"></span>hanno <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>durata <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>12 <span class=\"_ _f\"></span>mesi <span class=\"_ _2\"></span>o </span>inferiore <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>inizio <span class=\"_ _2\"></span>senza <span class=\"_ _f\"></span>opzione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>riscatto<span class=\"ff1a\">). <span class=\"_ _2\"></span>Il <span class=\"_ _f\"></span>Gruppo <span class=\"_ _2\"></span>ha <span class=\"_ _f\"></span>applica<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>inoltre <span class=\"_ _f\"></span>l\u2019es<span class=\"_ _1\"></span>enzione <span class=\"_ _2\"></span>per <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span><span class=\"ff1b\">leasing<span class=\"ff19\"> </span></span></span>relativi ad <span class=\"_ _0\"></span>attivit\u00e0 di modesto valore in <span class=\"_ _0\"></span>riferimento<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ai contratti di <span class=\"_ _2\"></span><span class=\"ff1b\">leasing</span> relativi <span class=\"_ _0\"></span>ad apparecchiatur<span class=\"_ _1\"></span>e per <span class=\"_ _0\"></span>ufficio il <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>considerato <span class=\"_ _0\"></span>esiguo.<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>I <span class=\"_ _2\"></span>canoni <span class=\"_ _2\"></span>relativi <span class=\"_ _2\"></span>a <span class=\"_ _f\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>breve <span class=\"_ _2\"></span>termine <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>a <span class=\"_ _f\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>modesto valore sono rile<span class=\"_ _1\"></span>vati come costi in q<span class=\"_ _1\"></span>uote costanti<span class=\"_ _1\"></span> lungo la<span class=\"_ _1\"></span> durata del <span class=\"ff1b\">leasing</span>.<span class=\"fs6\"> </span>Il Gruppo in veste di l<span class=\"_ _1\"></span>ocato<span class=\"ls36\">re</span><span class=\"fs6\"> </span>Leasing<span class=\"ff19\"> operati<span class=\"_ _1\"></span>vo<span class=\"fs6\"> </span></span>I <span class=\"_ _0\"></span>contratti di <span class=\"_ _0\"></span><span class=\"ff1b\">leasing</span> che sostanzialmente lasciano in capo <span class=\"_ _0\"></span>al Gruppo <span class=\"_ _0\"></span>tutti i rischi e<span class=\"_ _0\"></span> benefici <span class=\"_ _0\"></span>legati alla propriet\u00e0 del bene sono cla<span class=\"_ _1\"></span>ssificati co<span class=\"_ _1\"></span>me <span class=\"_ _0\"></span><span class=\"ff1b\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff19\"> operativi. I prov<span class=\"_ _1\"></span>enti derivanti da <span class=\"ff1b\">leasi<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>g<span class=\"ff19\"> operativi de<span class=\"_ _1\"></span>vono essere ril<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>vati </span></span></span></span>in <span class=\"_ _2\"></span>quote <span class=\"_ _2\"></span>costanti <span class=\"_ _0\"></span>lungo <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>du<span class=\"_ _0\"></span>rata <span class=\"_ _0\"></span>del <span class=\"_ _f\"></span><span class=\"ff1b\">leasing</span>, <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>inclusi <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>ricavi <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico <span class=\"_ _2\"></span>data <span class=\"_ _0\"></span>la <span class=\"_ _f\"></span>loro <span class=\"_ _0\"></span>natura operativa. I<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>iniziali <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>negoziazione<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>aggiunti <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>bene <span class=\"_ _2\"></span>locato e <span class=\"_ _2\"></span>rilevati <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>base <span class=\"_ _0\"></span>alla durata del <span class=\"_ _0\"></span>contratto sulla medesima base <span class=\"_ _0\"></span>dei proventi da <span class=\"_ _0\"></span>locazione. A<span class=\"_ _0\"></span>ffitti non <span class=\"_ _0\"></span>preventivati sono rilevati <span class=\"_ _0\"></span>come ricavi nel perio<span class=\"_ _1\"></span>do in cui maturano<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span><span class=\"fs6\"> </span>Leasing<span class=\"ff19\"> finanzia<span class=\"_ _1\"></span>rio<span class=\"fs6\"> </span></span>Un <span class=\"_ _10\"></span><span class=\"ff1b\">leasin<span class=\"_ _1\"></span>g<span class=\"ff19\"> <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>classi<span class=\"_ _1\"></span>ficato <span class=\"_ _a\"></span>come <span class=\"_ _10\"></span>finanziario <span class=\"_ _f\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>il <span class=\"_ _a\"></span>Gruppo <span class=\"_ _a\"></span>trasferisce, <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>ostanzial<span class=\"_ _1\"></span>mente, <span class=\"_ _a\"></span>tutti <span class=\"_ _10\"></span>i <span class=\"_ _a\"></span>rischi <span class=\"_ _10\"></span>e <span class=\"_ _a\"></span>i <span class=\"_ _10\"></span>benefici </span></span>connessi <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>propriet\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>un'att<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _4\"></span>sott<span class=\"_ _0\"></span><span class=\"ff1a\">ostante <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>locatario. <span class=\"_ _4\"></span>In <span class=\"_ _4\"></span>questo ca<span class=\"_ _4\"></span>so <span class=\"_ _1\"></span>all\u2019inizio <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>decorrenza <span class=\"_ _4\"></span>del <span class=\"ff1b\">le<span class=\"_ _1\"></span>asing<span class=\"ff19\"> </span></span></span>il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _4\"></span>rileva nel <span class=\"_ _4\"></span>prospetto <span class=\"_ _1\"></span>della <span class=\"_ _4\"></span>situazione patrim<span class=\"_ _4\"></span>oniale-finanziaria l<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> att<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _1\"></span>detenut<span class=\"_ _1\"></span>e in <span class=\"_ _1\"></span><span class=\"ff1b\">leasing<span class=\"ff19\"> <span class=\"_ _4\"></span>e le <span class=\"_ _4\"></span>espone </span></span>come <span class=\"_ _a\"></span>credito <span class=\"_ _a\"></span>verso <span class=\"_ _10\"></span>il <span class=\"_ _a\"></span>locatario <span class=\"_ _a\"></span>per <span class=\"_ _10\"></span>un <span class=\"_ _a\"></span>importo <span class=\"_ _a\"></span>pari <span class=\"_ _a\"></span>al <span class=\"_ _10\"></span>relati<span class=\"_ _1\"></span>v<span class=\"_ _0\"></span><span class=\"ff1a\">o <span class=\"_ _a\"></span>investimento <span class=\"_ _a\"></span>attualizza<span class=\"_ _1\"></span>to <span class=\"_ _10\"></span>al <span class=\"_ _a\"></span>tasso <span class=\"_ _a\"></span>d\u2019interesse </span>implicito del <span class=\"ff1b\">leasin<span class=\"_ _1\"></span>g<span class=\"ff19\">. </span></span>3.3 Accordi per servizi in co<span class=\"_ _4\"></span>nce<span class=\"_ _0\"></span>ssione <span class=\"fs6\"> </span>Gli accordi <span class=\"_ _0\"></span>per servizi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>concessio<span class=\"_ _4\"></span>ne, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>il concedente \u00e8 <span class=\"_ _0\"></span>un\u2019entit\u00e0 del <span class=\"_ _0\"></span>settore pubblico e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>concessionario<span class=\"_ _1\"></span> \u00e8 un\u2019entit\u00e0 <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>settore <span class=\"_ _d\"> </span>privato, <span class=\"_ _d\"> </span>rientrano <span class=\"_ _d\"> </span>nell\u2019ambito<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>di <span class=\"_ _e\"> </span>applica<span class=\"_ _1\"></span>zione <span class=\"_ _d\"> </span>dell\u2019IFRIC <span class=\"_ _d\"> </span>12 <span class=\"_ _d\"> </span>\u201cAccordi <span class=\"_ _d\"> </span>per <span class=\"_ _d\"> </span>servizi <span class=\"_ _d\"> </span>in concessione\u201d <span class=\"_ _4\"></span>(IFRIC 1<span class=\"_ _4\"></span>2<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>e/o l<span class=\"_ _4\"></span>\u2019Interpretazione), <span class=\"_ _4\"></span>se sono <span class=\"_ _4\"></span>riferiti <span class=\"_ _4\"></span>a infrastrutt<span class=\"_ _1\"></span>ure <span class=\"_ _1\"></span>asser<span class=\"_ _1\"></span>vite <span class=\"_ _1\"></span>all\u2019erogazion<span class=\"_ _1\"></span>e al<span class=\"_ _4\"></span> pubblic<span class=\"_ _1\"></span>o di importanti s<span class=\"_ _1\"></span>ervizi economici<span class=\"_ _1\"></span> e sociali.<span class=\"fs6\"> </span>Ne<span class=\"ff1a ls0\">l <span class=\"_ _2\"></span>seguito <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>evidenziati <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>criteri <span class=\"_ _f\"></span>utilizzati<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>l\u2019applicazione <span class=\"_ _2\"></span>dell\u2019interpr<span class=\"_ _1\"></span>etazione <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>concessioni <span class=\"_ _2\"></span>detenute </span>dal Gruppo.<span class=\"fs6\"> </span>Ambito di applicazi<span class=\"_ _1\"></span>one <span class=\"fs6\"> </span>L\u2019IFRIC 12 viene a<span class=\"_ _1\"></span>pplicato se sono<span class=\"_ _1\"></span> integralmente<span class=\"_ _1\"></span> rispettate le s<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>guenti condizi<span class=\"_ _1\"></span>oni:<span class=\"ff19 fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">il concedente controlla o <span class=\"_ _0\"></span>regolamenta quali<span class=\"_ _1\"></span> servizi il concessionario deve fornire con l'infrastruttura, a chi </span></span>li <span class=\"ls0\">deve fornire e a qual<span class=\"_ _1\"></span>e prezzo;<span class=\"fs6\"> </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">il concedente controlla<span class=\"_ _4\"></span> <span class=\"_ _0\"></span><span class=\"ff1a\">\u2013</span> tramite la propriet\u00e0, o in altro modo <span class=\"ff1a\">\u2013</span> qualsiasi inter<span class=\"_ _1\"></span>essenza residua significa<span class=\"_ _1\"></span>tiva </span></span>nell'infrastruttu<span class=\"_ _4\"></span>ra al<span class=\"_ _0\"></span>la scadenza d<span class=\"_ _1\"></span>ell'accordo.<span class=\"fs6\"> </span>Valutazione dei ricavi d<span class=\"_ _1\"></span>erivanti<span class=\"_ _1\"></span> dal contratto di concessione<span class=\"fs6\"> </span>I<span class=\"ff1a\">l <span class=\"_ _10\"> </span>concessionario <span class=\"_ _10\"></span>rileva <span class=\"_ _10\"></span>i <span class=\"_ _10\"> </span>proventi <span class=\"_ _10\"> </span>dei <span class=\"_ _10\"> </span>servizi <span class=\"_ _10\"> </span>che <span class=\"_ _10\"> </span>presta <span class=\"_ _10\"> </span>(<span class=\"_ _0\"></span>costruzione/<span class=\"_ _4\"></span>miglioria <span class=\"_ _10\"> </span>de<span class=\"_ _0\"></span>ll\u2019infra<span class=\"_ _1\"></span>struttura <span class=\"_ _10\"></span>e <span class=\"_ _10\"> </span>servizi <span class=\"_ _10\"></span>di </span>gestione) <span class=\"_ _2\"></span>conformemente <span class=\"_ _0\"></span>a <span class=\"_ _f\"></span>quanto <span class=\"_ _2\"></span>previsto <span class=\"_ _2\"></span>dall\u2019IFRS <span class=\"_ _2\"></span>1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>\u201cRicavi <span class=\"_ _f\"></span>provenienti <span class=\"_ _0\"></span>da <span class=\"_ _f\"></span>contratti <span class=\"_ _2\"></span>con <span class=\"_ _f\"></span>i <span class=\"_ _2\"></span>clienti\u201d <span class=\"_ _f\"></span>tenuto conto del <span class=\"ff1b\">fair value<span class=\"_ _1\"></span><span class=\"ff19\"> dei corri<span class=\"_ _1\"></span>spettivi relativi al<span class=\"_ _1\"></span>le prestazioni contrat<span class=\"_ _1\"></span>tualmente <span class=\"_ _1\"></span>previste.<span class=\"fs6\"> </span></span></span>Modalit\u00e0 di rappresent<span class=\"_ _1\"></span>azione dei corris<span class=\"_ _1\"></span>pettivi dovuti per i <span class=\"_ _1\"></span>servizi di <span class=\"ff1a\">costruzione/miglioria dell\u2019in<span class=\"_ _1\"></span>frastruttura<span class=\"ff19 fs6\"> </span></span>Il <span class=\"_ _10\"></span>corrispetti<span class=\"_ _1\"></span>vo <span class=\"_ _10\"></span>dovuto <span class=\"_ _a\"></span>al <span class=\"_ _10\"></span>concessionario,<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>front<span class=\"_ _1\"></span>e <span class=\"_ _10\"></span>dei <span class=\"_ _10\"></span>servizi<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>costruzi<span class=\"_ _1\"></span>one/migli<span class=\"_ _1\"></span>oria <span class=\"_ _10\"></span>dell\u2019infrast<span class=\"_ _4\"></span>ru<span class=\"_ _0\"></span>ttura, <span class=\"_ _a\"></span>pu\u00f2 consistere in:<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">un\u2019attivit\u00e0 finanziaria, <span class=\"_ _0\"></span>in presenza <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>diritto <span class=\"_ _0\"></span>incondizionato del <span class=\"_ _0\"></span>concessionario <span class=\"_ _0\"></span><span class=\"ff19\">a <span class=\"_ _0\"></span>ricevere <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>compenso </span></span></span>a prescindere dal<span class=\"_ _1\"></span>l\u2019utilizzo <span class=\"_ _1\"></span>effettivo dell<span class=\"_ _1\"></span>\u2019infrastruttura<span class=\"_ _1\"></span> da parte d<span class=\"_ _1\"></span>egli utenti (minim<span class=\"_ _1\"></span>o garantito);<span class=\"ff19 fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">un\u2019attivit\u00e0 <span class=\"_ _1\"></span>immat<span class=\"_ _1\"></span>eriale, qua<span class=\"_ _4\"></span>lora il conc<span class=\"_ _1\"></span>essionario a<span class=\"_ _4\"></span>bbia diritto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>addebitare <span class=\"_ _1\"></span>agli <span class=\"_ _4\"></span>utenti un <span class=\"_ _1\"></span>corrispettivo<span class=\"_ _1\"></span> per </span></span>l\u2019utilizzo del s<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rvizio pubblic<span class=\"_ _1\"></span>o connesso all\u2019u<span class=\"_ _1\"></span>so dell\u2019infra<span class=\"_ _1\"></span>struttura (diritto di ta<span class=\"_ _4\"></span>riff<span class=\"_ _0\"></span>azione);<span class=\"ff19 fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">entrambe <span class=\"_ _14\"> </span>(cosiddetto <span class=\"_ _20\"> </span>modello <span class=\"_ _14\"> </span>\u201cmisto\u201d), <span class=\"_ _20\"> </span>quando <span class=\"_ _20\"> </span>l\u2019attivit\u00e0 <span class=\"_ _14\"> </span>di <span class=\"_ _1f\"> </span>costr<span class=\"_ _1\"></span>uzione <span class=\"_ _14\"> </span>dell\u2019infrastruttura <span class=\"_ _14\"> </span>v<span class=\"_ _0\"></span>iene<span class=\"_ _1\"></span> </span></span>remunerata <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>ntrambe <span class=\"_ _2\"></span>le <span class=\"_ _f\"></span>fattispecie<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>su <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>lencate.<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>In <span class=\"_ _f\"></span>questo <span class=\"_ _2\"></span>caso <span class=\"_ _f\"></span>l\u2019attivit\u00e0 <span class=\"_ _2\"></span>imma<span class=\"_ _0\"></span><span class=\"ff19\">teriale <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _f\"></span>determinata </span>come <span class=\"_ _10\"></span>differenza <span class=\"_ _a\"></span>tra <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span><span class=\"ff1b\">fair <span class=\"_ _10\"> </span>value</span> <span class=\"_ _10\"></span><span class=\"ff1a\">dell\u2019investimento <span class=\"_ _a\"></span>realizza<span class=\"_ _1\"></span>to <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>valore <span class=\"_ _10\"></span>dell\u2019attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _10\"></span>finanziaria <span class=\"_ _a\"></span>ottenuto </span>dall\u2019attuali<span class=\"_ _1\"></span>zzazione dei flus<span class=\"_ _1\"></span>si di cassa d<span class=\"_ _1\"></span>erivanti dal mini<span class=\"_ _4\"></span>mo<span class=\"_ _0\"></span> garantito<span class=\"ff19\">.<span class=\"fs6\"> </span></span>I <span class=\"_ _0\"></span>contratti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>concessione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>titolare il <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _0\"></span>Webuild <span class=\"_ _0\"></span>rientrano prevalentemente ne<span class=\"_ _0\"></span>l mo<span class=\"_ _0\"></span>dello <span class=\"_ _0\"></span>contabile<span class=\"_ _1\"></span> dell\u2019attivit\u00e0 im<span class=\"_ _1\"></span>materiale.<span class=\"ff19 fs6\"> </span>Obblighi contrattuali<span class=\"_ _1\"></span> al ripristino del livello <span class=\"_ _1\"></span>di efficienza dell\u2019infrast<span class=\"_ _1\"></span>ruttura<span class=\"ff19 fs6\"> </span>Considerato che il co<span class=\"_ _1\"></span>ncessionario non ha i r<span class=\"_ _1\"></span>equisiti per iscriv<span class=\"_ _1\"></span>ere nel proprio <span class=\"ff1a\">bilancio l\u2019infrastr<span class=\"_ _4\"></span>uttura nella classe </span>\u201cimmobili, <span class=\"_ _4\"></span>impianti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>macchinari\u201d, i<span class=\"_ _1\"></span>l <span class=\"_ _4\"></span>trattamento <span class=\"_ _4\"></span>contabile <span class=\"_ _4\"></span>degli <span class=\"_ _1\"></span>interventi <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>effettuati <span class=\"_ _1\"></span>sull\u2019infrast<span class=\"_ _4\"></span>ru<span class=\"_ _0\"></span>ttura assumono diverso rili<span class=\"_ _1\"></span>evo a seconda della loro natura.<span class=\"_ _1\"></span> Essi si distinguono in due categori<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>: (i) inte<span class=\"_ _0\"></span>rventi riferibili alla <span class=\"_ _c\"> </span>normale <span class=\"_ _c\"> </span>attivit\u00e0 <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>manu<span class=\"_ _0\"></span>tenzione <span class=\"_\"> </span>de<span class=\"_ _0\"></span>ll\u2019infrastr<span class=\"_ _1\"></span>uttura <span class=\"_ _c\"> </span>e <span class=\"_ _d\"> </span><span class=\"ff19\">(ii) <span class=\"_ _c\"> </span>interventi <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>sostituzione <span class=\"_ _c\"> </span>e <span class=\"_ _c\"> </span>manutenzione </span>programmata ad<span class=\"_ _1\"></span> una data futura <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>ll\u2019infrastr<span class=\"_ _1\"></span>uttura.<span class=\"ff19 fs6\"> </span>I pri<span class=\"_ _1\"></span>mi si <span class=\"_ _4\"></span>riferiscono <span class=\"_ _1\"></span>alle <span class=\"_ _4\"></span>normali manut<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nzioni <span class=\"_ _1\"></span>ordinarie <span class=\"_ _4\"></span>sull\u2019infrastruttu<span class=\"_ _1\"></span>ra <span class=\"ff19\">che so<span class=\"_ _1\"></span>no <span class=\"_ _4\"></span>rilevate a <span class=\"_ _1\"></span>conto <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>conomico<span class=\"_ _4\"></span> </span>quando so<span class=\"_ _1\"></span>stenute a<span class=\"_ _1\"></span>nche in <span class=\"_ _4\"></span>adozione dell\u2019IFR<span class=\"_ _1\"></span>IC 12. <span class=\"_ _1\"></span>I sec<span class=\"_ _1\"></span>ondi, consi<span class=\"_ _1\"></span>derato ch<span class=\"_ _1\"></span>e l\u2019IFRI<span class=\"_ _1\"></span>C 12 <span class=\"_ _1\"></span>non preved<span class=\"_ _1\"></span>e l\u2019iscrizion<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> del <span class=\"_ _17\"> </span>bene <span class=\"_ _17\"> </span>f<span class=\"_ _0\"></span>isico <span class=\"_ _17\"> </span>infrastruttura, <span class=\"_ _17\"> </span>ma <span class=\"_ _17\"> </span>di <span class=\"_ _14\"> </span>un <span class=\"_ _17\"> </span>diritto, <span class=\"_ _17\"> </span>dovranno <span class=\"_ _17\"> </span>essere <span class=\"_ _14\"> </span>rilevati <span class=\"_ _16\"> </span>sulla <span class=\"_ _14\"> </span>base <span class=\"_ _17\"> </span>dello <span class=\"_ _17\"> </span>IAS <span class=\"_ _14\"> </span>37 <span class=\"_ _14\"> </span><span class=\"ff1a\">\u2013</span> \u201cAccantonamenti, <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _4\"></span>e attivit\u00e0<span class=\"_ _1\"></span> pot<span class=\"_ _1\"></span>enziali\u201d, <span class=\"_ _4\"></span>che impon<span class=\"_ _1\"></span>e: (i<span class=\"_ _1\"></span>) <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>un l<span class=\"_ _1\"></span>ato, l<span class=\"_ _4\"></span>\u2019imputazione <span class=\"_ _1\"></span>a co<span class=\"_ _4\"></span>nto economico <span class=\"_ _4\"></span>di un accantonam<span class=\"_ _1\"></span>ento e <span class=\"ff1a\">(ii) d<span class=\"_ _1\"></span>all\u2019altro, la rilevazi<span class=\"_ _1\"></span>one di un fondo o<span class=\"_ _1\"></span>neri nello <span class=\"_ _1\"></span>stato patrimonia<span class=\"_ _1\"></span>le.<span class=\"ff19 fs6\"> </span></span>Ammortamento dell\u2019att<span class=\"_ _1\"></span>ivit\u00e0 immateriale<span class=\"ff19 fs6\"> </span>Le <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _f\"></span>immateriali <span class=\"_ _2\"></span>vengono <span class=\"_ _f\"></span>ammortizzate <span class=\"_ _2\"></span>conformemente <span class=\"_ _2\"></span>a <span class=\"_ _f\"></span>quanto <span class=\"_ _f\"></span>previsto <span class=\"_ _2\"></span>dallo <span class=\"_ _f\"></span>IAS <span class=\"_ _f\"></span>38 <span class=\"_ _f\"></span>secondo <span class=\"_ _f\"></span>criteri sistematici, <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>periodo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>durata de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>concessione <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>modo <span class=\"_ _0\"></span>da <span class=\"_ _2\"></span>riflettere <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>modalit\u00e0 <span class=\"_ _0\"></span>attraverso <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>quali <span class=\"_ _0\"></span>si presume che i <span class=\"_ _1\"></span>benefici eco<span class=\"_ _1\"></span>nomici futuri d<span class=\"_ _1\"></span>erivant<span class=\"ff1a\">i dall\u2019uso delle in<span class=\"_ _1\"></span>frastrutture af<span class=\"_ _1\"></span>fluiranno al Grupp<span class=\"_ _1\"></span>o.<span class=\"ff19\"> </span></span>3.4 Attivit\u00e0 immat<span class=\"_ _1\"></span>eriali<span class=\"fs6\"> </span>Le altre attivit\u00e0 im<span class=\"_ _1\"></span>materiali<span class=\"_ _1\"></span> a vita utile definita compr<span class=\"_ _1\"></span>endono:<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">il portafoglio ordini ac<span class=\"_ _4\"></span>quisito dal Gruppo (i.<span class=\"_ _1\"></span>e. costi di ac<span class=\"_ _1\"></span>quisizione comm<span class=\"_ _1\"></span>esse);<span class=\"fs6\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">i brevetti, marchi <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"ff1b\">software</span> appl<span class=\"_ _1\"></span>icativi acquistati<span class=\"_ _1\"></span> o prodotti inte<span class=\"_ _1\"></span>rnamente.<span class=\"fs6\"> </span></span></span>Tali <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _4\"></span>vengono <span class=\"_ _1\"></span>rilevate <span class=\"_ _1\"></span>quando <span class=\"_ _4\"></span>\u00e8 proba<span class=\"_ _1\"></span>bile c<span class=\"_ _4\"></span>he il <span class=\"_ _4\"></span>relativo u<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>o g<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nerer\u00e0 <span class=\"_ _4\"></span>benefici <span class=\"_ _1\"></span>economici <span class=\"_ _4\"></span>futuri e <span class=\"_ _4\"></span>quando ne pu<span class=\"_ _4\"></span>\u00f2 essere <span class=\"_ _4\"></span>determinato <span class=\"_ _4\"></span>in modo <span class=\"_ _4\"></span>attendibile <span class=\"_ _4\"></span>il costo<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Le a<span class=\"_ _1\"></span>ttivit\u00e0 i<span class=\"_ _4\"></span>mm<span class=\"_ _0\"></span>ateriali<span class=\"_ _1\"></span> so<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>valutate <span class=\"_ _4\"></span>al costo <span class=\"_ _4\"></span>di ac<span class=\"_ _1\"></span>quisto<span class=\"_ _1\"></span> o <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>produzione <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>ammortizzate <span class=\"_ _3\"></span>sistematicamente <span class=\"_ _3\"></span>lungo <span class=\"_ _3\"></span>la <span class=\"_ _4\"></span>loro <span class=\"_ _3\"></span>vita <span class=\"_ _4\"></span>utile <span class=\"_ _3\"></span>stimata; <span class=\"_ _4\"></span>la <span class=\"_ _3\"></span>re<span class=\"_ _0\"></span>cuperabilit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>del <span class=\"_ _3\"></span>loro <span class=\"_ _4\"></span>valore di iscrizione \u00e8 <span class=\"_ _1\"></span>verificata adott<span class=\"_ _1\"></span>ando i criteri in<span class=\"_ _1\"></span>dicati al succes<span class=\"_ _1\"></span>sivo paragrafo<span class=\"_ _1\"></span> \u201c<span class=\"ff1b\">I<span class=\"_ _0\"></span>mpairment Te<span class=\"_ _1\"></span>st<span class=\"ff1a\">\u201d<span class=\"ff19\">. </span></span></span>3.5 Avviamento <span class=\"fs6\"> </span>L\u2019avviamento <span class=\"_ _1\"></span>\u00e8 iscritto al costo al n<span class=\"_ _1\"></span>etto delle <span class=\"_ _1\"></span>eventuali perdite<span class=\"_ _1\"></span> di valore accum<span class=\"_ _1\"></span>ulate. <span class=\"_ _0\"></span><span class=\"ff19 fs6\"> </span>L\u2019avviamento <span class=\"_\"> </span>d<span class=\"_ _1\"></span>erivante <span class=\"_\"> </span>da <span class=\"_\"> </span>una<span class=\"_ _1\"></span> <span class=\"_\"> </span><span class=\"ff1b\">business <span class=\"_\"> </span>combinati<span class=\"_ _1\"></span>on<span class=\"ff19\"> <span class=\"_\"> </span><span class=\"ff1a\">\u00e8 <span class=\"_\"> </span>determinato <span class=\"_\"> </span>com<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_\"> </span>l\u2019eccedenza <span class=\"_\"> </span>t<span class=\"_ _1\"></span>ra <span class=\"_\"> </span>la <span class=\"_\"> </span>somma <span class=\"_\"> </span>d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>i </span></span></span>corrispettivi <span class=\"_ _f\"></span>trasferiti <span class=\"_ _f\"></span>nell\u2019aggregazion<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>aziendale, <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _f\"></span>valore <span class=\"_ _f\"></span>delle <span class=\"_ _a\"></span>interessenz<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>minoranza <span class=\"_ _f\"></span>e <span class=\"_ _a\"></span>del <span class=\"_ _10\"></span><span class=\"ff1b\">fair <span class=\"_ _f\"></span>value<span class=\"ff19\"> </span></span>dell\u2019eventuale<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>partecipazio<span class=\"_ _1\"></span>ne <span class=\"_ _b\"> </span>precedentement<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>detenuta <span class=\"_ _11\"> </span>nell\u2019Impresa <span class=\"_ _11\"> </span>acquisita <span class=\"_ _11\"> </span>ris<span class=\"_ _0\"></span>petto <span class=\"_ _11\"> </span>al <span class=\"_\"> </span><span class=\"ff1b\">fair <span class=\"_ _b\"> </span>value<span class=\"ff19\"> <span class=\"_ _11\"> </span>delle </span></span>attivit\u00e0 nette<span class=\"_ _1\"></span> acquisite e pa<span class=\"_ _1\"></span>ssivit\u00e0 assunt<span class=\"_ _1\"></span>e alla data di a<span class=\"_ _4\"></span>cquisizione.<span class=\"_ _0\"></span><span class=\"fs6\"> </span>L\u2019avviamento <span class=\"_ _b\"> </span>riferito <span class=\"_ _b\"> </span>ad <span class=\"_ _b\"> </span>acquisizioni <span class=\"_ _b\"> </span>non <span class=\"_ _b\"> </span>viene <span class=\"_ _b\"> </span>ammortizzato <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>la <span class=\"_\"> </span>r<span class=\"_ _1\"></span>ecuperabil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>valore <span class=\"_\"> </span>di <span class=\"_ _11\"> </span>iscrizione <span class=\"_ _11\"> </span>\u00e8 verificata <span class=\"_ _11\"> </span>almeno <span class=\"_ _b\"> </span>annualment<span class=\"_ _1\"></span>e <span class=\"_ _b\"> </span>(<span class=\"ff1b\">impairment <span class=\"_ _11\"> </span>testing</span>) <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>ogni <span class=\"_ _b\"> </span>caso <span class=\"_ _11\"> </span>quando <span class=\"_ _b\"> </span>si <span class=\"_ _11\"> </span>verificano <span class=\"_ _11\"> </span>e<span class=\"_ _0\"></span>venti <span class=\"_ _11\"> </span>che <span class=\"_ _b\"> </span>fanno presupporre una ri<span class=\"_ _4\"></span>duzione del valore, secon<span class=\"_ _1\"></span>do quanto <span class=\"_ _1\"></span>previsto dallo <span class=\"_ _1\"></span>IAS 36 \u201cRiduz<span class=\"_ _1\"></span>ione di valore d<span class=\"_ _1\"></span>elle attivit\u00e0\u201d.<span class=\"ff19 fs6\"> </span>Ai fini<span class=\"_ _1\"></span> dell\u2019<span class=\"ff1b\">impairme<span class=\"_ _1\"></span>nt<span class=\"ff1a\">, l\u2019a<span class=\"_ _1\"></span>vviamento <span class=\"_ _1\"></span>acquisito <span class=\"_ _1\"></span>con agg<span class=\"_ _1\"></span>regazioni a<span class=\"_ _1\"></span>ziendali <span class=\"_ _4\"></span>\u00e8 allocato, dall<span class=\"_ _1\"></span>a data <span class=\"_ _4\"></span>di <span class=\"_ _0\"></span><span class=\"ff19\">acquisizion<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>, a<span class=\"_ _4\"></span> </span></span></span>ciascuna <span class=\"_ _2\"></span>delle <span class=\"_ _f\"></span>unit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _f\"></span>(o <span class=\"_ _2\"></span>gruppi <span class=\"_ _f\"></span>di <span class=\"_ _2\"></span>unit\u00e0) <span class=\"_ _f\"></span>generatrici <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>flussi <span class=\"_ _f\"></span>finanziari <span class=\"_ _2\"></span>(<span class=\"_ _2\"></span><span class=\"ff1b\">cash <span class=\"_ _2\"></span>generating <span class=\"_ _2\"></span>unit</span>) <span class=\"_ _f\"></span>che <span class=\"_ _2\"></span>si ritiene b<span class=\"_ _1\"></span>eneficeranno d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>gli <span class=\"_ _1\"></span>effetti sin<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rgici d<span class=\"_ _1\"></span>ell\u2019acquisizione. <span class=\"_ _1\"></span>Il valor<span class=\"_ _1\"></span>e dell\u2019avvia<span class=\"_ _1\"></span>mento verr\u00e0 <span class=\"_ _4\"></span>monitorato a li<span class=\"_ _1\"></span>vello di tale unit\u00e0 ai<span class=\"_ _1\"></span> fini della ges<span class=\"_ _1\"></span>tione interna.<span class=\"fs6\"> </span>La <span class=\"_ _0\"></span>perdita <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>terminata<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>definendo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _0\"></span>recuperabile <span class=\"_ _0\"></span>dell\u2019unit\u00e0 <span class=\"_ _0\"></span>generatric<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>lussi <span class=\"_ _0\"></span>(o <span class=\"_ _0\"></span>gruppo <span class=\"_ _0\"></span>di unit\u00e0) <span class=\"_ _a\"></span>cui <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>allocato <span class=\"_ _a\"></span>l\u2019avviamento. <span class=\"_ _a\"></span>Quando <span class=\"_ _f\"></span>il <span class=\"_ _10\"></span>valore <span class=\"_ _f\"></span>recuperabile <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>ll\u2019unit\u00e0 <span class=\"_ _f\"></span>generatrice <span class=\"_ _f\"></span>di <span class=\"_ _10\"></span>flussi <span class=\"_ _f\"></span>(o <span class=\"_ _10\"></span>g<span class=\"_ _0\"></span><span class=\"ff19\">ruppo <span class=\"_ _a\"></span>di </span>unit\u00e0) <span class=\"_ _4\"></span>\u00e8 inferiore <span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>valore conta<span class=\"_ _1\"></span>bile, <span class=\"_ _1\"></span>viene <span class=\"_ _1\"></span>rilevata <span class=\"_ _4\"></span>una perdita<span class=\"_ _1\"></span> di <span class=\"_ _4\"></span>valore. N<span class=\"_ _1\"></span>ei casi <span class=\"_ _4\"></span>in cui <span class=\"_ _4\"></span>l\u2019avviamento <span class=\"_ _4\"></span>\u00e8 attribuit<span class=\"_ _1\"></span>o a <span class=\"_\"> </span>una <span class=\"_\"> </span>unit\u00e0 <span class=\"_\"> </span>g<span class=\"_ _1\"></span>eneratrice <span class=\"_\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_\"> </span>flussi <span class=\"_\"> </span>finanzia<span class=\"_ _1\"></span>ri <span class=\"_\"> </span>(o <span class=\"_\"> </span>grupp<span class=\"_ _1\"></span>o <span class=\"_\"> </span>di <span class=\"_\"> </span>unit\u00e0) <span class=\"_\"> </span>il<span class=\"_ _1\"></span> <span class=\"_\"> </span>cui <span class=\"_\"> </span>attivo <span class=\"_\"> </span>vi<span class=\"_ _1\"></span>ene <span class=\"_\"> </span>parzialment<span class=\"_ _1\"></span>e <span class=\"_\"> </span>dismess<span class=\"_ _1\"></span>o, l\u2019avviamento <span class=\"_ _14\"> </span>associato <span class=\"_ _17\"> </span>all\u2019attivo <span class=\"_ _14\"> </span>ceduto <span class=\"_ _14\"> </span>viene <span class=\"_ _14\"> </span>considerato <span class=\"_ _14\"> </span>ai <span class=\"_ _14\"> </span>fini <span class=\"_ _14\"> </span>della <span class=\"_ _14\"> </span>determinazione <span class=\"_ _14\"> </span>dell\u2019eventual<span class=\"_ _4\"></span>e plus/(minus)-<span class=\"ff1a\">val<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nza <span class=\"_ _4\"></span>derivante <span class=\"_ _4\"></span>dall\u2019operazione. <span class=\"_ _4\"></span>In <span class=\"_ _1\"></span>tali <span class=\"_ _4\"></span>circostanze <span class=\"_ _4\"></span>l\u2019avviamento <span class=\"_ _4\"></span>ceduto <span class=\"_ _4\"></span>\u00e8 mis<span class=\"_ _4\"></span>ur<span class=\"_ _0\"></span>ato <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>base <span class=\"_ _1\"></span>dei </span>valori relativi d<span class=\"_ _1\"></span>ell\u2019attivo al<span class=\"_ _1\"></span>ienato rispetto<span class=\"_ _1\"></span> all\u2019attivo a<span class=\"ff19\">ncora detenuto con <span class=\"_ _4\"></span>riferimento alla medesima uni<span class=\"_ _1\"></span>t\u00e0. </span>3.6 Partecipazioni in al<span class=\"_ _1\"></span>tre Imprese<span class=\"fs6\"> </span>Le pa<span class=\"_ _1\"></span>rtecipazioni <span class=\"_ _4\"></span>di minoranza<span class=\"_ _1\"></span> (ossia <span class=\"_ _4\"></span>generalmente <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>partecipazioni <span class=\"_ _4\"></span>detenute co<span class=\"_ _4\"></span>n una p<span class=\"_ _1\"></span>ercentuale <span class=\"_ _4\"></span>di possesso<span class=\"_ _4\"></span> inferiore <span class=\"_ _f\"></span>al <span class=\"_ _a\"></span>20%), <span class=\"_ _f\"></span>sono <span class=\"_ _a\"></span>considerate <span class=\"_ _f\"></span>ai <span class=\"_ _a\"></span>sensi <span class=\"_ _f\"></span>dell\u2019IFRS <span class=\"_ _f\"></span>9 <span class=\"_ _a\"></span>\u201cStrumenti <span class=\"_ _f\"></span>Finanziari\u201d <span class=\"_ _f\"></span>quali <span class=\"_ _10\"></span><span class=\"ff19\">investimenti <span class=\"_ _f\"></span>in <span class=\"_ _a\"></span>strumenti<span class=\"_ _4\"></span> </span>rappresentati<span class=\"_ _1\"></span>vi di capitale va<span class=\"_ _1\"></span>lutati al <span class=\"ff1b\">fair value</span>.<span class=\"fs6\"> </span>Per <span class=\"_ _10\"> </span>ci\u00f2 <span class=\"_ _10\"> </span>che <span class=\"_ _10\"> </span>attiene <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>partecipazioni <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>consorzi<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>societ\u00e0 <span class=\"_ _10\"></span>consortili, <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>costo <span class=\"_ _a\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>ritenuto <span class=\"_ _10\"></span>rappresenta<span class=\"_ _1\"></span>tivo <span class=\"_ _10\"></span>del relativo <span class=\"ff1b\">fair val<span class=\"_ _1\"></span>ue<span class=\"ff19\">. </span></span>3.7 Attivit\u00e0 contrattuali<span class=\"_ _1\"></span>, passivit\u00e0 contrat<span class=\"_ _1\"></span>tuali e ricavi da contrat<span class=\"_ _1\"></span>ti con la clientela <span class=\"fs6 fc0 sc0\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>contrattuali, <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _0\"></span>contrattuali <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>ricavi <span class=\"_ _2\"></span>da <span class=\"_ _f\"></span>contratti <span class=\"_ _0\"></span>con <span class=\"_ _f\"></span>la <span class=\"_ _2\"></span>clientela <span class=\"_ _0\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>rilevati <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>valutati <span class=\"_ _0\"></span>in base alle linee guida<span class=\"_ _1\"></span> dettat<span class=\"_ _1\"></span>e dall\u2019IFRS 15, princi<span class=\"_ _4\"></span>pio che disciplina i ricavi da co<span class=\"_ _4\"></span>ntratti verso clienti. La <span class=\"_ _1\"></span>rilevazione dei ricavi viene <span class=\"_ _1\"></span>effettuata appli<span class=\"_ _1\"></span>cando un modell<span class=\"_ _1\"></span>o che preved<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> cinque fasi com<span class=\"_ _1\"></span>e di seguito esp<span class=\"_ _1\"></span>osto:<span class=\"fs6\"> </span>1.<span class=\"ff21 ls0\"> <span class=\"_ _3e\"> </span><span class=\"ff19 fs0\">identificazione <span class=\"_ _1\"></span>del contratt<span class=\"_ _1\"></span>o con il cliente;<span class=\"fs6\"> </span></span></span>2.<span class=\"ff21 ls0\"> <span class=\"_ _3e\"> </span><span class=\"ff19 fs0\">identificazione <span class=\"_ _1\"></span>delle <span class=\"ff1b\">performan<span class=\"_ _1\"></span>ce obligatio<span class=\"_ _1\"></span>n<span class=\"ff19\"> previste dal<span class=\"_ _1\"></span> contratto;<span class=\"fs6\"> </span></span></span></span></span>3.<span class=\"ff21 ls0\"> <span class=\"_ _3e\"> </span><span class=\"ff19 fs0\">determinazione d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>l corrisp<span class=\"_ _1\"></span>ettivo della transazion<span class=\"_ _1\"></span>e;<span class=\"fs6\"> </span></span></span>4.<span class=\"ff21 ls0\"> <span class=\"_ _3e\"> </span><span class=\"ff19 fs0\">allocazi<span class=\"_ _1\"></span>one del corrispettivo all<span class=\"_ _1\"></span>e singole <span class=\"ff1b\">performance <span class=\"_ _1\"></span>obligation<span class=\"ff19\">;<span class=\"fs6\"> </span></span></span></span></span>5.<span class=\"ff21 ls0\"> <span class=\"_ _3e\"> </span><span class=\"ff19 fs0\">rilevazione dei <span class=\"_ _1\"></span>ricavi al mo<span class=\"_ _1\"></span>mento (o nel corso<span class=\"_ _1\"></span>) della s<span class=\"_ _1\"></span>oddisfazione dell<span class=\"_ _1\"></span>a singola <span class=\"ff1b\">performance obligati<span class=\"_ _1\"></span>on<span class=\"ff19\">.<span class=\"fs6\"> </span></span></span></span></span>Parallelament<span class=\"_ _1\"></span>e allo svilupp<span class=\"_ _4\"></span>o del modello a ci<span class=\"_ _1\"></span>nque fasi,<span class=\"_ _1\"></span> l\u2019IFRS 15<span class=\"_ _1\"></span> tratta <span class=\"ff19\">alcuni argo<span class=\"_ _1\"></span>menti, quali c<span class=\"_ _4\"></span>os<span class=\"_ _0\"></span>ti contratt<span class=\"_ _1\"></span>uali,<span class=\"_ _1\"></span> </span>modifiche contrattual<span class=\"_ _1\"></span>i e inf<span class=\"_ _1\"></span>ormativa di bilancio.<span class=\"fs6\"> </span>Di seguito vengon<span class=\"_ _1\"></span>o sintetiz<span class=\"_ _1\"></span>zate le modalit\u00e0 appli<span class=\"_ _1\"></span>cative s<span class=\"_ _1\"></span>eguite dal Gruppo <span class=\"_ _1\"></span>nell'applicazi<span class=\"_ _1\"></span>one dell\u2019IFRS 15.<span class=\"ff19 fs6\"> </span>Identificazione del c<span class=\"_ _1\"></span>ontratto con il cliente<span class=\"fs6\"> </span>Un <span class=\"_ _4\"></span>contrat<span class=\"ff1a\">to <span class=\"_ _3\"></span>verso <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>committente <span class=\"_ _3\"></span>viene <span class=\"_ _4\"></span>identificato <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>valutato <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>base <span class=\"_ _3\"></span>all\u2019IFRS <span class=\"_ _4\"></span>15 <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>seguito <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _3\"></span>firma <span class=\"_ _4\"></span>vincolante </span>del <span class=\"_ _b\"> </span>contratto <span class=\"_ _11\"> </span>di <span class=\"_ _b\"> </span>appalto <span class=\"_ _11\"> </span>che <span class=\"_ _b\"> </span>determina <span class=\"_ _11\"> </span>il <span class=\"_ _b\"> </span>sorgere <span class=\"_ _11\"> </span>delle <span class=\"_ _b\"> </span>obbligazi<span class=\"_ _1\"></span>oni <span class=\"_ _b\"> </span>reciproche <span class=\"_ _11\"> </span>tra <span class=\"_ _b\"> </span>il <span class=\"_ _b\"> </span>Gruppo <span class=\"_ _11\"> </span>Webuild<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>e <span class=\"_\"> </span><span class=\"ls8\">il </span>committente. <span class=\"_ _10\"> </span>Nell\u2019identificazione <span class=\"_ _10\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _11\"> </span>cont<span class=\"_ _0\"></span><span class=\"ff19\">ratto <span class=\"_ _11\"> </span>vengono <span class=\"_ _11\"> </span>considerate <span class=\"_ _11\"> </span>le <span class=\"_ _b\"> </span>condizi<span class=\"_ _4\"></span>oni <span class=\"_ _b\"> </span>previste <span class=\"_ _11\"> </span>dal <span class=\"_ _b\"> </span>paragrafo<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>9 </span>dell\u2019IFRS 15, di <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>eguito riportate:<span class=\"ff19 fs6\"> </span>a.<span class=\"ff21 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff19 fs0\">le<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>parti <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>contratto <span class=\"_ _0\"></span>hanno <span class=\"_ _0\"></span>approvato <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>contratto <span class=\"_ _0\"></span>(per <span class=\"_ _2\"></span>iscritto, <span class=\"_ _0\"></span>oralmente <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>rispetto <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>altre <span class=\"_ _0\"></span>pratiche </span></span>commerciali abitual<span class=\"_ _1\"></span>i) e si so<span class=\"_ _1\"></span>no impegnate ad<span class=\"_ _1\"></span> adempiere le rispett<span class=\"_ _1\"></span>ive obbligazi<span class=\"_ _1\"></span>oni;<span class=\"fs6\"> </span>b.<span class=\"ff21\"> <span class=\"_ _3e\"> </span></span><span class=\"fs0\">l'entit\u00e0 p<span class=\"_ _1\"></span>u\u00f2 individuare i dir<span class=\"_ _4\"></span>itti di ciascuna delle parti <span class=\"_ _1\"></span>per quanto<span class=\"_ _1\"></span> riguarda i beni<span class=\"_ _1\"></span> o i servizi<span class=\"_ _1\"></span> da trasferire;<span class=\"fs6\"> </span></span>c.<span class=\"ff21 ls0\"> <span class=\"_ _2a\"> </span><span class=\"ff19 fs0\">l'entit\u00e0 pu\u00f2 in<span class=\"_ _1\"></span>dividuare le c<span class=\"_ _4\"></span>ond<span class=\"_ _0\"></span>izioni di paga<span class=\"_ _1\"></span>mento dei <span class=\"_ _1\"></span>beni o dei servizi<span class=\"_ _1\"></span> da trasferi<span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>;<span class=\"fs6\"> </span></span></span>d.<span class=\"ff21\"> <span class=\"_ _3e\"> </span></span><span class=\"fs0\">il <span class=\"_ _f\"></span>contratto <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>s<span class=\"_ _0\"></span>ostanza <span class=\"_ _f\"></span>commercial<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>(ossia <span class=\"_ _f\"></span>il <span class=\"_ _a\"></span>rischio, <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>tempistica <span class=\"_ _f\"></span>o <span class=\"_ _a\"></span>l'importo <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>flussi <span class=\"_ _f\"></span>finanziari <span class=\"_ _f\"></span>futuri </span>dell'entit\u00e0 sono <span class=\"_ _1\"></span>destinati a <span class=\"_ _1\"></span>cambiare a seguito<span class=\"_ _1\"></span> del contratto);<span class=\"fs6\"> </span>e.<span class=\"ff21 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff19 fs0\">\u00e8 pr<span class=\"_ _1\"></span>obabile <span class=\"_ _4\"></span>che <span class=\"_ _1\"></span>l'entit\u00e0 <span class=\"_ _4\"></span>ricever\u00e0 <span class=\"_ _4\"></span>il <span class=\"_ _1\"></span>corrispettivo <span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>cui <span class=\"_ _4\"></span>avr\u00e0 <span class=\"_ _4\"></span>diritto i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>cambio <span class=\"_ _4\"></span>dei <span class=\"_ _1\"></span>beni <span class=\"_ _4\"></span>o <span class=\"_ _1\"></span>dei <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ervizi ch<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>saranno </span></span>trasferiti al clie<span class=\"_ _1\"></span>nte.<span class=\"fs6\"> </span>Identificazione dell<span class=\"_ _1\"></span>e <span class=\"ff1b\">performance obligation</span> e ripa<span class=\"_ _1\"></span>rtizione del corrispetti<span class=\"_ _1\"></span>vo contrattuale<span class=\"fs6\"> </span>L\u2019IFRS <span class=\"_ _0\"></span>15 <span class=\"_ _2\"></span>definisce <span class=\"_ _0\"></span><span class=\"ff1b\">performance <span class=\"_ _0\"></span>obligation<span class=\"ff19\"> <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>promessa <span class=\"_ _0\"></span>prevista <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>contratto <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>cliente <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>trasferire: <span class=\"_ _0\"></span>a) <span class=\"_ _2\"></span>un </span></span>ben e<span class=\"_ _0\"></span>/o <span class=\"_ _0\"></span>un servizio <span class=\"_ _0\"></span>(o <span class=\"_ _0\"></span>una combinazione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>beni e<span class=\"_ _0\"></span><span class=\"ls73\">/o</span> <span class=\"_ _0\"></span>servizi) <span class=\"_ _0\"></span>distinto <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>b) una <span class=\"_ _0\"></span>serie di <span class=\"_ _0\"></span>beni <span class=\"_ _2\"></span>o servizi <span class=\"_ _0\"></span>distinti che sono sostanzial<span class=\"_ _1\"></span>mente simili<span class=\"_ _1\"></span> e che sono trasf<span class=\"_ _1\"></span>eriti al cliente sec<span class=\"_ _1\"></span>ondo le stesse modal<span class=\"_ _1\"></span>it\u00e0.<span class=\"fs6\"> </span>Nell\u2019ottica <span class=\"_\"> </span>dei <span class=\"_\"> </span>contratti <span class=\"_ _c\"> </span>con <span class=\"_\"> </span>i <span class=\"_ _c\"> </span>committenti <span class=\"_\"> </span>del <span class=\"_\"> </span>Gruppo <span class=\"_\"> </span>Webuild <span class=\"_ _c\"> </span>solitament<span class=\"_ _1\"></span>e <span class=\"_\"> </span>la <span class=\"_ _d\"> </span>performance <span class=\"_\"> </span>obligation<span class=\"ff19\"> <span class=\"_ _c\"> </span><span class=\"lsb\">\u00e8 </span></span>rappresentata<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>dall\u2019opera <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>suo <span class=\"_ _0\"></span>complesso. Infatti, <span class=\"_ _0\"></span>nonostante <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>singole <span class=\"_ _2\"></span><span class=\"ff1b\">performance obligation<span class=\"ff19\"> <span class=\"_ _0\"></span>previste <span class=\"_ _0\"></span>nel </span></span>contratto <span class=\"_ _11\"> </span>possano <span class=\"_ _11\"> </span>essere <span class=\"_ _11\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _11\"> </span>loro <span class=\"_ _b\"> </span>natura <span class=\"_ _11\"> </span>distinte, <span class=\"_ _11\"> </span>nel <span class=\"_ _b\"> </span>contesto <span class=\"_ _11\"> </span>del <span class=\"_ _b\"> </span>contratto <span class=\"_ _11\"> </span>sono <span class=\"_ _b\"> </span>caratterizza<span class=\"_ _1\"></span>te <span class=\"_ _11\"> </span>da <span class=\"_ _b\"> </span>forte interdipendenza <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>integrazi<span class=\"_ _4\"></span>one <span class=\"_ _4\"></span>finalizzate <span class=\"_ _4\"></span>al <span class=\"_ _3\"></span>trasferimento <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>committente <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>ll\u2019infr<span class=\"_ _4\"></span>astruttura <span class=\"_ _4\"></span>nel <span class=\"_ _4\"></span>suo <span class=\"_ _3\"></span>complesso.<span class=\"ff19 fs6\"> </span>Tuttavia, <span class=\"_ _e\"> </span>alcuni <span class=\"_ _16\"> </span><span class=\"ff1b\">item</span> <span class=\"_ _e\"> </span>contrattuali <span class=\"_ _16\"> </span>prevedono<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>delle <span class=\"_ _16\"> </span>prestazioni<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>di <span class=\"_ _e\"> </span>servizi <span class=\"_ _16\"> </span>aggiuntiv<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>che <span class=\"_ _e\"> </span>devono <span class=\"_ _16\"> </span>esser<span class=\"_ _4\"></span>e considerate <span class=\"_ _16\"> </span>com<span class=\"_ _4\"></span>e <span class=\"_ _17\"> </span>distinte <span class=\"_ _16\"> </span>per<span class=\"_ _1\"></span>formance <span class=\"_ _e\"> </span>obligation<span class=\"ff19\">. <span class=\"_ _16\"> </span>Tra <span class=\"_ _16\"> </span>questi<span class=\"_ _1\"></span>, <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>particola<span class=\"_ _1\"></span>re, <span class=\"_ _16\"> </span>si <span class=\"_ _16\"> </span>segnala<span class=\"_ _1\"></span>no <span class=\"_ _16\"> </span>i <span class=\"_ _16\"> </span>s<span class=\"_ _1\"></span>ervizi <span class=\"_ _16\"> </span>di </span>manutenzione<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ff1b\">post</span> <span class=\"_ _0\"></span>completamento successivi al <span class=\"_ _2\"></span>collaudo finale <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>servizi per <span class=\"_ _0\"></span>garanzie <span class=\"_ _0\"></span>contrattuali <span class=\"_ _0\"></span>addiz<span class=\"_ _0\"></span>ionali<span class=\"_ _4\"></span> o diverse da qu<span class=\"_ _1\"></span>elle previste<span class=\"_ _1\"></span> dalla legge o dalla<span class=\"_ _1\"></span> normale pras<span class=\"_ _1\"></span>si di settor<span class=\"_ _1\"></span>e.<span class=\"_ _0\"></span><span class=\"fs6\"> </span>Nei <span class=\"_ _a\"></span>casi <span class=\"_ _f\"></span>in <span class=\"_ _a\"></span>cui <span class=\"_ _f\"></span>vengano <span class=\"_ _a\"></span>identifica<span class=\"_ _1\"></span>te <span class=\"_ _f\"></span>pi\u00f9 <span class=\"_ _10\"></span><span class=\"ff1b\">perform<span class=\"_ _1\"></span>ance <span class=\"_ _f\"></span>ob<span class=\"_ _0\"></span>ligatio<span class=\"_ _1\"></span>n<span class=\"ff19\"> <span class=\"_ _a\"></span><span class=\"ff1a\">nell\u2019ambito <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>medesimo <span class=\"_ _a\"></span>contratto <span class=\"_ _f\"></span>si <span class=\"_ _a\"></span>rende </span></span></span>necessario <span class=\"_ _a\"></span>attribuir<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>alle <span class=\"_ _10\"></span><span class=\"ff1b\">perform<span class=\"_ _1\"></span>ance <span class=\"_ _a\"></span>obligation<span class=\"ff19\"> <span class=\"_ _a\"></span><span class=\"ff1a\">distinte <span class=\"_ _a\"></span>l\u2019appr</span>opriata <span class=\"_ _f\"></span>quota <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>corr<span class=\"_ _0\"></span>ispetti<span class=\"_ _1\"></span>vo <span class=\"_ _a\"></span>contrattuale <span class=\"_ _a\"></span>in </span></span>base all<span class=\"_ _1\"></span>\u2019IFRS <span class=\"_ _1\"></span>15. N<span class=\"_ _1\"></span>elle prati<span class=\"_ _4\"></span>che commerciali <span class=\"_ _4\"></span>del Grupp<span class=\"_ _4\"></span>o Webuild, s<span class=\"_ _1\"></span>olitamente<span class=\"_ _1\"></span> i co<span class=\"_ _4\"></span>ntratti con i<span class=\"_ _4\"></span> clienti s<span class=\"_ _1\"></span>pecificano dettagliatament<span class=\"_ _1\"></span>e le componenti <span class=\"_ _1\"></span>di corrispettiv<span class=\"_ _1\"></span>o per ogni item contrattual<span class=\"_ _4\"></span>e (<span class=\"_ _0\"></span>osservabile <span class=\"_ _1\"></span>dal contratto).<span class=\"fs6\"> </span>Determinazione dei te<span class=\"_ _1\"></span>rmini per l\u2019ad<span class=\"_ _1\"></span>empimento delle <span class=\"ff1b\">performance obli<span class=\"_ _1\"></span>gation<span class=\"ff19\"> e riconoscimento dei <span class=\"_ _1\"></span>ricavi<span class=\"fs6\"> </span></span></span>In <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>all\u2019IFRS <span class=\"_ _2\"></span>15 <span class=\"_ _a\"></span>i <span class=\"_ _f\"></span>ricavi <span class=\"_ _2\"></span>devono <span class=\"_ _f\"></span>essere <span class=\"_ _f\"></span>rilevati <span class=\"_ _2\"></span>qu<span class=\"_ _0\"></span>ando <span class=\"_ _2\"></span>(o <span class=\"_ _f\"></span>man <span class=\"_ _f\"></span>mano <span class=\"_ _f\"></span>che) <span class=\"_ _f\"></span>viene <span class=\"_ _f\"></span>adempiuta <span class=\"_ _2\"></span>la <span class=\"_ _10\"></span><span class=\"ff1b\">performance<span class=\"_ _1\"></span> </span>obligation<span class=\"ff19\"> <span class=\"_ _0\"></span>trasferendo <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>client<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>bene <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>servizio <span class=\"_ _0\"></span>(ossia <span class=\"_ _0\"></span>l'attivit\u00e0) pr<span class=\"_ _0\"></span>omesso. <span class=\"_ _0\"></span>L'attivit\u00e0 \u00e8<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>trasferit<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>o </span>man mano che) il cli<span class=\"_ _1\"></span>ente ne acquisi<span class=\"_ _1\"></span>sce il controllo<span class=\"_ _1\"></span>.<span class=\"fs6\"> </span>I <span class=\"_ _0\"></span>contratti <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>i <span class=\"_ _0\"></span>committen<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>tipicamente <span class=\"_ _0\"></span>sottoscritti nell\u2019ambito <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>Webuild re<span class=\"_ _0\"></span>lativi<span class=\"ff19\"> <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>realizzazion<span class=\"_ _1\"></span>e </span>di <span class=\"_ _2\"></span>commesse <span class=\"_ _2\"></span>pluriennali <span class=\"_ _2\"></span>prevedono <span class=\"_ _0\"></span>obbligazioni <span class=\"_ _2\"></span>adempiute <span class=\"_ _2\"></span>nel <span class=\"_ _f\"></span>corso <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>tempo <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>ll\u2019avanza<span class=\"_ _4\"></span>mento graduale delle atti<span class=\"_ _1\"></span>vit\u00e0 e del <span class=\"_ _1\"></span>trasferimento t<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>mporale del cont<span class=\"_ _4\"></span>ro<span class=\"_ _0\"></span>llo dell\u2019o<span class=\"_ _1\"></span>pera al committe<span class=\"_ _1\"></span>nte.<span class=\"ff19 fs6\"> </span>Le ragi<span class=\"_ _1\"></span>oni <span class=\"_ _4\"></span>per c<span class=\"_ _1\"></span>ui il<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>riconoscimento n<span class=\"_ _1\"></span>el <span class=\"_ _4\"></span>corso del <span class=\"_ _4\"></span>tempo <span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _4\"></span>considerato <span class=\"_ _4\"></span>maggiormente <span class=\"_ _4\"></span>rappresentativo <span class=\"_ _4\"></span>sono:<span class=\"fs6\"> </span>\u2022 <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">il cli<span class=\"_ _1\"></span>ente control<span class=\"_ _1\"></span>la l\u2019o<span class=\"_ _1\"></span>pera ogg<span class=\"_ _1\"></span>etto del<span class=\"_ _1\"></span> contratto<span class=\"_ _1\"></span> nel <span class=\"_ _4\"></span>momento in <span class=\"_ _1\"></span>cui vi<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ne c<span class=\"_ _1\"></span>ostruita (l<span class=\"_ _4\"></span>\u2019<span class=\"_ _0\"></span>opera <span class=\"_ _1\"></span>viene c<span class=\"_ _1\"></span>ostrui<span class=\"ff19\">ta </span></span>direttamente all<span class=\"_ _1\"></span>\u2019interno del<span class=\"_ _1\"></span>l\u2019area messa a <span class=\"ff19\">disposizi<span class=\"_ _1\"></span>one dal committ<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nte);<span class=\"fs6\"> </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">l\u2019opera <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>corso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>costruzione non <span class=\"_ _0\"></span>pu\u00f2 <span class=\"_ _0\"></span>avere <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>uso <span class=\"_ _0\"></span>alternativo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Webuild <span class=\"_ _0\"></span>detiene <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>diritto a <span class=\"_ _2\"></span>incassare il </span></span>corrispettivo pe<span class=\"_ _1\"></span>r le prestazi<span class=\"_ _1\"></span>oni rese nel cors<span class=\"_ _1\"></span>o della reali<span class=\"_ _1\"></span>zzazione.<span class=\"fs6\"> </span>A<span class=\"ff1a\">l <span class=\"_ _4\"></span>fine <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>rilevare <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>ricavi, <span class=\"_ _4\"></span>l\u2019IFRS <span class=\"_ _4\"></span>15 <span class=\"_ _4\"></span>richiede <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>valutare <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>progressi <span class=\"_ _3\"></span>dell\u2019adempimento <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _1\"></span><span class=\"ff1b\">performance <span class=\"_ _3\"></span>obligation<span class=\"ff19\"> </span></span></span>scegliendo il criterio che meglio rappresenta il trasferimento al comm<span class=\"_ _0\"></span>ittente del controllo dell\u2019infrast<span class=\"_ _1\"></span>ruttura in corso <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>costruzione. <span class=\"_ _a\"></span>La <span class=\"_ _a\"></span>v<span class=\"_ _0\"></span>aluta<span class=\"_ _1\"></span>zione <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>progressi <span class=\"_ _a\"></span>deve <span class=\"_ _a\"></span>consentire <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>riflett<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>re <span class=\"_ _a\"></span>quanto <span class=\"_ _a\"></span>fatto <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>trasferire <span class=\"_ _a\"></span>al committente <span class=\"_ _4\"></span>il cont<span class=\"_ _1\"></span>rollo <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>ll\u2019opera. <span class=\"_ _4\"></span>In tal<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>senso, la <span class=\"_ _4\"></span>metodologia <span class=\"_ _4\"></span>appropriata <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>rilevazione d<span class=\"_ _1\"></span>ei <span class=\"_ _4\"></span>ricavi deve <span class=\"_ _4\"></span>essere vista in <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>al settore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>del Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>alla complessit\u00e0 <span class=\"_ _0\"></span>della combinazione dei <span class=\"_ _0\"></span>beni <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>servizi forniti. L\u2019IFRS 1<span class=\"_ _4\"></span>5<span class=\"_ _0\"></span> prevede due m<span class=\"_ _1\"></span>etodologie alternat<span class=\"_ _1\"></span>ive di rile<span class=\"_ _1\"></span>vazione dei rica<span class=\"_ _1\"></span>vi \u201cover<span class=\"_ _0\"></span><span class=\"ff19\">-</span>time\u201d:<span class=\"ff19 fs6\"> </span>a.<span class=\"ff21 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff19 fs0\">m<span class=\"_ _0\"></span>etodo basato <span class=\"_ _1\"></span>sugli <span class=\"ff1b\">output</span>;<span class=\"fs6\"> </span></span></span>b.<span class=\"ff21\"> <span class=\"_ _3e\"> </span></span><span class=\"fs0\">metodo ba<span class=\"_ _1\"></span>sato sugli <span class=\"ff1b\">input</span>.<span class=\"_ _1\"></span><span class=\"fs6\"> </span></span>Con <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>primo <span class=\"_ _0\"></span>metodo, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>rilevati <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valutazioni <span class=\"_ _0\"></span>dirette del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i beni <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>servizi trasferiti fino <span class=\"_ _2\"></span>alla <span class=\"_ _f\"></span>data <span class=\"_ _2\"></span>considerata <span class=\"_ _0\"></span>(e.g. <span class=\"_ _f\"></span>avanzamento<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>fisico, <span class=\"_ _a\"></span><span class=\"ff1b\">milestone</span> <span class=\"_ _2\"></span>contrattuali,<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>numero <span class=\"_ _f\"></span>di <span class=\"_ _2\"></span>unit\u00e0 <span class=\"_ _2\"></span>consegnate, <span class=\"_ _2\"></span>etc.). Con <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>metodo <span class=\"_ _2\"></span>basato <span class=\"_ _2\"></span>sugli <span class=\"_ _2\"></span><span class=\"ff1b\">inp<span class=\"_ _0\"></span>ut</span>, <span class=\"_ _2\"></span>invece, <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>ricavi <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>risorse <span class=\"_ _2\"></span>impiegate <span class=\"_ _0\"></span>dall'entit\u00e0 <span class=\"_ _2\"></span>per adempiere <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span><span class=\"ff1b\">p<span class=\"_ _0\"></span>erformance <span class=\"_ _0\"></span>obligation</span> <span class=\"_ _2\"></span>contrattuale <span class=\"_ _0\"></span>(e.g. <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>risorse <span class=\"_ _2\"></span>consumate, <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>ore <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>lavoro <span class=\"_ _2\"></span>dedicate, <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>costi sostenuti, il te<span class=\"_ _1\"></span>mpo trascors<span class=\"_ _1\"></span>o o le ore-macchina utili<span class=\"_ _1\"></span>zzate) rispetto al tota<span class=\"_ _1\"></span>le degli <span class=\"ff1b\">input</span> pr<span class=\"_ _1\"></span>eventivati.<span class=\"fs6\"> </span>Il <span class=\"_ _0\"></span>criterio <span class=\"_ _0\"></span>maggiormente <span class=\"_ _0\"></span>rappresentativo per <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>riconoscimento <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>ricavi <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>metodo <span class=\"_ _0\"></span>degli <span class=\"_ _f\"></span><span class=\"ff1b\">input</span> <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span><span class=\"ff1b\">cost-<span class=\"ls9\">to</span>-</span>cost<span class=\"ff19\"> <span class=\"_ _f\"></span>determinato <span class=\"_ _f\"></span>applicando <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>pe<span class=\"_ _0\"></span>rcentuale <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>avanzamento, <span class=\"_ _f\"></span>quale <span class=\"_ _f\"></span>rapporto <span class=\"_ _f\"></span>tra <span class=\"_ _f\"></span>costi <span class=\"_ _f\"></span>sostenuti <span class=\"_ _f\"></span>e <span class=\"_ _a\"></span>costi <span class=\"_ _f\"></span>totali </span>previsti, al <span class=\"_ _0\"></span>ricavo contrattuale complessivo previsto. Nel <span class=\"_ _0\"></span>calcolo <span class=\"_ _0\"></span>del rapporto tra <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>sostenuti e costi <span class=\"_ _0\"></span>previsti<span class=\"_ _1\"></span> vengono considerati<span class=\"_ _1\"></span> i soli costi che concorrono al<span class=\"_ _1\"></span> trasferimento e<span class=\"_ _1\"></span>ffettivo del cont<span class=\"_ _1\"></span>rollo dei beni e/o servizi<span class=\"_ _1\"></span>. Cos\u00ec facendo, <span class=\"_\"> </span>tale <span class=\"_ _c\"> </span>metodologi<span class=\"_ _1\"></span>a <span class=\"_ _c\"> </span>di <span class=\"_\"> </span>determinazione, <span class=\"_\"> </span>consente <span class=\"_ _c\"> </span>una <span class=\"_\"> </span>misurazione <span class=\"_\"> </span>oggettiva <span class=\"_\"> </span>del <span class=\"_ _c\"> </span>trasferi<span class=\"_ _1\"></span>mento <span class=\"_\"> </span>del controllo <span class=\"_ _2\"></span>al <span class=\"_ _f\"></span>cliente <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>quanto <span class=\"_ _2\"></span>prende <span class=\"_ _f\"></span>in <span class=\"_ _2\"></span>considerazione <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>variabili <span class=\"_ _f\"></span>quantita<span class=\"_ _1\"></span>tive <span class=\"_ _2\"></span>relative <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>contratto, <span class=\"_ _f\"></span>nella <span class=\"_ _2\"></span>sua completezza.<span class=\"fs6\"> </span>Nella <span class=\"_ _10\"> </span>scelta <span class=\"_ _11\"> </span>del <span class=\"_ _11\"> </span>metodo <span class=\"_ _10\"> </span>appropriato <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>misurazione <span class=\"_ _10\"> </span>del <span class=\"_ _11\"> </span>trasferimento <span class=\"_ _10\"></span>del <span class=\"_ _11\"> </span>co<span class=\"_ _2\"></span>ntrollo <span class=\"_ _10\"> </span>al <span class=\"_ _11\"> </span>committente, <span class=\"_ _10\"></span>per <span class=\"_ _11\"> </span>le commesse <span class=\"_ _11\"> </span>attualm<span class=\"_ _1\"></span>ente <span class=\"_ _11\"> </span>gestite <span class=\"_ _10\"> </span>dal <span class=\"_ _11\"> </span>Gruppo <span class=\"_ _11\"> </span>non <span class=\"_ _11\"> </span>\u00e8 <span class=\"_ _11\"> </span>stato <span class=\"_ _11\"> </span>adottato <span class=\"_ _11\"> </span>il <span class=\"_ _11\"> </span>criterio <span class=\"_ _10\"> </span>basato <span class=\"_ _11\"> </span>sugli <span class=\"_ _b\"> </span><span class=\"ff1b\">output</span> <span class=\"_ _11\"> </span>(<span class=\"_ _0\"></span>i.e.lo <span class=\"_ _10\"> </span>stato avanzamento <span class=\"_ _0\"></span>fisico), <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>quanto <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>tenuto <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>fatto <span class=\"_ _0\"></span>che, <span class=\"_ _2\"></span>mentre <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>lato <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>metodologia <span class=\"_ _0\"></span>basata <span class=\"_ _2\"></span>sugli output<span class=\"ff19\"> <span class=\"_ _0\"></span><span class=\"ff1a\">consentirebbe <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alutazione <span class=\"_ _0\"></span>diretta <span class=\"_ _0\"></span>dell\u2019avanzament<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>della <span class=\"_ _0\"></span>commessa, <span class=\"_ _0\"></span>dall\u2019altro <span class=\"_ _0\"></span>lato<span class=\"_ _0\"></span><span class=\"ff19\"> <span class=\"_ _2\"></span>implicherebbe </span></span></span>delle <span class=\"_ _4\"></span>difficolt\u00e0 <span class=\"_ _4\"></span>operative <span class=\"_ _4\"></span>d<span class=\"ff1a\">i <span class=\"_ _4\"></span>gestione <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>monitoraggi<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>\u2019avanzamento <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>relazione <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>completezza <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>risorse </span>necessarie all<span class=\"_ _1\"></span>a realizzazion<span class=\"_ _1\"></span>e dell\u2019opera.<span class=\"ff19 fs6\"> </span>Inoltre, <span class=\"_ _1\"></span>la <span class=\"_ _4\"></span>scelta di <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>metodologia ba<span class=\"_ _1\"></span>sata <span class=\"_ _4\"></span>sugli <span class=\"ff1b\">output</span> <span class=\"_ _4\"></span>comporterebbe <span class=\"_ _4\"></span>la det<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rminazione <span class=\"_ _4\"></span>di crit<span class=\"_ _1\"></span>eri <span class=\"_ _4\"></span>e di <span class=\"_ _4\"></span>variabili valutative <span class=\"ff1a\">non direttament<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> osservabili nonch\u00e9 la neces<span class=\"_ _1\"></span>sit\u00e0 di sostenere costi eccessivi per l\u2019ottenim<span class=\"_ _1\"></span>ento delle </span>informazioni utili<span class=\"_ _1\"></span>.<span class=\"fs6\"> </span>Infine, \u00e8 opportuno con<span class=\"_ _1\"></span>siderare che, all<span class=\"_ _1\"></span>\u2019interno del sett<span class=\"_ _1\"></span>ore di riferimento del Grup<span class=\"_ _4\"></span>po <span class=\"_ _0\"></span>Webuild, l\u2019obi<span class=\"_ _1\"></span>ettivo degli output<span class=\"ff19\"> <span class=\"_ _f\"></span>contrattuali <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span></span>milestone<span class=\"_ _1\"></span><span class=\"ff1a\">) <span class=\"_ _f\"></span>riguarda, <span class=\"_ _f\"></span>tra <span class=\"_ _f\"></span>l\u2019altro, <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>modulazione <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>flussi <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>cassa <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>l\u2019ottenimento <span class=\"_ _2\"></span>delle </span>risorse finanziarie utili allo svolgim<span class=\"_ _1\"></span>ento delle attivit\u00e0, oltre alla definizi<span class=\"_ _1\"></span>one delle specifiche tecniche delle oper<span class=\"_ _1\"></span>e e delle relati<span class=\"_ _1\"></span>ve tempistiche <span class=\"_ _1\"></span>di realizza<span class=\"_ _1\"></span>zione. Determinazione del cor<span class=\"_ _1\"></span>rispettivo contrattua<span class=\"_ _1\"></span>le<span class=\"fs6\"> </span>Data <span class=\"_ _a\"></span>la <span class=\"_ _10\"></span>complessit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>ingegneristica<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ed <span class=\"_ _10\"></span>operativa, <span class=\"_ _a\"></span>la <span class=\"_ _10\"></span>di<span class=\"_ _1\"></span>mensione <span class=\"_ _a\"></span>e <span class=\"_ _10\"></span>la <span class=\"_ _a\"></span>durata <span class=\"_ _10\"></span>pluri<span class=\"_ _1\"></span>ennale <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>realizzazi<span class=\"_ _1\"></span>one <span class=\"_ _a\"></span>delle opere, <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>corrispettivi <span class=\"_ _b\"> </span>contrattuali, <span class=\"_ _b\"> </span>oltre <span class=\"_ _b\"> </span>al <span class=\"_ _b\"> </span>corrispettivo <span class=\"_ _b\"> </span>base <span class=\"_ _b\"> </span>stabilito <span class=\"_ _b\"> </span>nel <span class=\"_ _b\"> </span>contratto, <span class=\"_ _b\"> </span>includono <span class=\"_\"> </span>cor<span class=\"_ _1\"></span>rispettivi<span class=\"_ _1\"></span> aggiuntivi <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>rivestono <span class=\"_ _0\"></span>elementi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cui <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>deve <span class=\"_ _2\"></span>tenere <span class=\"_ _0\"></span>conto. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>particolare,<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>corrispettivi <span class=\"_ _0\"></span>derivanti <span class=\"_ _0\"></span>da <span class=\"_ _2\"></span>riserve rappresentano <span class=\"_ _1\"></span>corrispetti<span class=\"_ _1\"></span>vi aggiunti<span class=\"_ _1\"></span>vi richiesti <span class=\"_ _4\"></span>a fronte di maggi<span class=\"_ _1\"></span>ori oneri s<span class=\"_ _4\"></span>os<span class=\"_ _0\"></span>tenuti <span class=\"_ _4\"></span>(<span class=\"_ _0\"></span>e/o da <span class=\"_ _1\"></span>sostenere) p<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>r caus<span class=\"_ _4\"></span>e o eventi <span class=\"_ _1\"></span>non prevedibil<span class=\"_ _1\"></span>i e i<span class=\"_ _4\"></span>mp<span class=\"_ _0\"></span>utabili a<span class=\"_ _1\"></span>l committe<span class=\"_ _1\"></span>nte, a<span class=\"_ _1\"></span> maggiori <span class=\"_ _1\"></span>lavori es<span class=\"_ _1\"></span>eguiti (e/<span class=\"_ _1\"></span>o da so<span class=\"_ _1\"></span>stenere) o <span class=\"_ _1\"></span>a varia<span class=\"_ _1\"></span>nti di lavori non formal<span class=\"_ _1\"></span>izzate in a<span class=\"_ _1\"></span>tti aggiuntivi.<span class=\"fs6\"> </span>La <span class=\"_ _4\"></span>determinazione <span class=\"_ _4\"></span>dei c<span class=\"_ _4\"></span>orrispettivi <span class=\"_ _4\"></span>aggiuntivi <span class=\"_ _4\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>soggetta, <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>sua nat<span class=\"_ _1\"></span>ura, <span class=\"_ _4\"></span>ad <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>certo <span class=\"_ _1\"></span>grado <span class=\"_ _4\"></span>di i<span class=\"_ _1\"></span>ncertezza sia<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>sugli importi <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>verr<span class=\"_ _0\"></span>anno <span class=\"_ _0\"></span>riconosciuti <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>cliente, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>sui <span class=\"_ _f\"></span>tempi <span class=\"_ _0\"></span>d'incasso <span class=\"_ _2\"></span>che, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>olitament<span class=\"_ _1\"></span>e, <span class=\"_ _2\"></span>dipendono <span class=\"_ _0\"></span>dall\u2019esito <span class=\"_ _2\"></span>di attivit\u00e0 di neg<span class=\"_ _1\"></span>oziazione tra le pa<span class=\"_ _1\"></span>rti o da decisioni <span class=\"_ _4\"></span>da parte di organi giudicanti<span class=\"_ _1\"></span>.<span class=\"fs6\"> </span>Tale <span class=\"_ _b\"> </span>tipolog<span class=\"_ _1\"></span>ia <span class=\"_ _11\"> </span>di <span class=\"_ _b\"> </span>corrispettivo <span class=\"_ _11\"> </span>contrattuale <span class=\"_ _11\"> </span><span class=\"ff1a\">viene <span class=\"_ _b\"> </span>disci<span class=\"_ _1\"></span>plinata <span class=\"_ _11\"> </span>dall\u2019IFRS <span class=\"_ _11\"> </span>15 <span class=\"_ _b\"> </span>e <span class=\"_ _11\"> </span>ricondotta <span class=\"_ _11\"> </span>alla <span class=\"_ _11\"> </span>f<span class=\"_ _0\"></span>attispeci<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>delle </span>\u201cModifiche Contrattual<span class=\"_ _1\"></span>i\u201d. Secondo il principio conta<span class=\"_ _1\"></span>bile, una modifica<span class=\"_ _1\"></span> contrattuale esiste se quest<span class=\"_ _1\"></span>\u2019ultima viene approvata <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>entrambe <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>parti <span class=\"_ _2\"></span>contraenti; <span class=\"_ _2\"></span>sempre <span class=\"_ _2\"></span>secondo <span class=\"_ _2\"></span>l\u2019IFRS <span class=\"_ _2\"></span>15, <span class=\"_ _2\"></span>inolt<span class=\"_ _0\"></span>re, <span class=\"_ _f\"></span>l\u2019appro<span class=\"_ _1\"></span>vazione <span class=\"_ _2\"></span>pu\u00f2 <span class=\"_ _2\"></span>avvenire <span class=\"_ _2\"></span>in forma <span class=\"_ _10\"></span>scritta, <span class=\"_ _10\"> </span>tramite <span class=\"_ _10\"> </span>accordo <span class=\"_ _10\"> </span>orale <span class=\"_ _10\"> </span>o <span class=\"_ _11\"> </span>attraverso <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>prassi <span class=\"_ _10\"></span>commerciali <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>settore. <span class=\"_ _10\"> </span>In <span class=\"_ _10\"> </span>aggiunta, <span class=\"_ _10\"> </span>il <span class=\"_ _11\"> </span>principio<span class=\"_ _1\"></span> disciplina <span class=\"_\"> </span>che <span class=\"_ _c\"> </span>una <span class=\"_\"> </span>modifica <span class=\"_\"> </span>contrattuale <span class=\"_\"> </span>possa <span class=\"_\"> </span>es<span class=\"_ _0\"></span>istere <span class=\"_\"> </span>pur <span class=\"_\"> </span>in <span class=\"_ _c\"> </span>presenza <span class=\"_\"> </span>di <span class=\"_ _c\"> </span>dispute <span class=\"_ _c\"> </span>circa <span class=\"_\"> </span>l\u2019oggetto <span class=\"_\"> </span>e/o <span class=\"_\"> </span>il corrispettivo contrattuale. In questo <span class=\"_ _0\"></span>caso, in <span class=\"_ _0\"></span>primo luogo \u00e8 <span class=\"_ _0\"></span>necessario valutare se i <span class=\"_ _0\"></span>diritti al <span class=\"_ _0\"></span>corrispettivo siano previsti <span class=\"_\"> </span>contrat<span class=\"_ _1\"></span>tualmente <span class=\"_ _b\"> </span>generando <span class=\"_\"> </span>il <span class=\"_ _b\"> </span>diritto <span class=\"_\"> </span>esigibi<span class=\"_ _1\"></span>le <span class=\"_\"> </span>(<span class=\"ff1b\">enforceable <span class=\"_\"> </span>ri<span class=\"_ _1\"></span>ght<span class=\"ff19\">). <span class=\"_\"> </span>Una<span class=\"_ _1\"></span> <span class=\"_\"> </span>volta <span class=\"_\"> </span>i<span class=\"_ _1\"></span>dentificato <span class=\"_ _b\"> </span>il <span class=\"_\"> </span>diritto<span class=\"_ _4\"></span> </span></span>esigibile, per l\u2019iscrizione del<span class=\"ff19\">le riserve e d<span class=\"_ _0\"></span>egli ammontari delle richieste aggiuntive al committente, \u00e8 necessario<span class=\"_ _4\"></span> </span>segu<span class=\"ff1a\">ire <span class=\"_ _11\"> </span>l\u2019IFRS <span class=\"_ _10\"></span>15 <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>relazione <span class=\"_ _11\"> </span>ai <span class=\"_ _11\"> </span>\u201ccorrispettivi <span class=\"_ _10\"></span>variabili\u201d. <span class=\"_ _11\"> </span>Pertanto, <span class=\"_ _11\"> </span>ai <span class=\"_ _11\"> </span>fini <span class=\"_ _11\"> </span>dell\u2019adeguame<span class=\"_ _1\"></span>nto <span class=\"_ _11\"> </span>del <span class=\"_ _11\"> </span>prezzo <span class=\"_ _10\"> </span>de<span class=\"_ _0\"></span>lla </span>transazione <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>effetto <span class=\"_ _4\"></span>dei <span class=\"_ _3\"></span>corr<span class=\"_ _0\"></span>ispettivi <span class=\"_ _3\"></span>aggiuntivi <span class=\"_ _3\"></span>derivanti <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>riserve <span class=\"_ _4\"></span>verso <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>committente, <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _4\"></span>necessario <span class=\"_ _4\"></span>definir<span class=\"_ _4\"></span>e se la circostanza c<span class=\"_ _1\"></span>he i connes<span class=\"_ _1\"></span>si ricavi non v<span class=\"_ _1\"></span>engano stornat<span class=\"_ _1\"></span>i in futuro sia consid<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rata \u201calta<span class=\"_ _1\"></span>mente probabile<span class=\"_ _1\"></span>\u201d.<span class=\"_ _0\"></span><span class=\"ff19 fs6\"> </span>Al <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>queste <span class=\"_ _0\"></span>valutazioni vengono <span class=\"_ _0\"></span>presi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>considerazione <span class=\"_ _0\"></span>tutti <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>aspetti <span class=\"_ _0\"></span>rilevanti <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>circostanze, <span class=\"_ _0\"></span>incluso i termini del cont<span class=\"_ _1\"></span>ratto stesso<span class=\"_ _1\"></span>, le prassi com<span class=\"_ _1\"></span>merciali e negoz<span class=\"_ _1\"></span>iali del settor<span class=\"_ _1\"></span>e o altre evidenz<span class=\"_ _1\"></span>e a supporto.<span class=\"fs6\"> </span>Lavori opzionali<span class=\"fs6\"> </span>I <span class=\"_ _a\"></span>corrispettivi <span class=\"_ _f\"></span>derivanti <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>lavori <span class=\"_ _a\"></span>opzionali <span class=\"_ _f\"></span>rappresentano <span class=\"_ _a\"></span>corrisp<span class=\"_ _1\"></span>ettivi <span class=\"_ _a\"></span>aggiuntivi <span class=\"_ _f\"></span>per <span class=\"_ _a\"></span>lavori <span class=\"_ _a\"></span>futuri<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>non <span class=\"_ _10\"></span>ancor<span class=\"_ _4\"></span>a definiti e/o istruiti<span class=\"_ _1\"></span> dal client<span class=\"_ _1\"></span>e alla stipula <span class=\"_ _1\"></span>del contratto<span class=\"_ _1\"></span>.<span class=\"fs6\"> </span>I <span class=\"_ _d\"> </span>corr<span class=\"_ _0\"></span>ispetti<span class=\"_ _1\"></span>vi <span class=\"_ _d\"> </span>derivanti <span class=\"_ _d\"> </span>da <span class=\"_ _d\"> </span>lavori <span class=\"_ _e\"> </span>opzionali<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>vengono <span class=\"_ _d\"> </span>previsti <span class=\"_ _d\"> </span>nei <span class=\"_ _e\"> </span>contratti <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>committenti, <span class=\"_ _d\"> </span>in <span class=\"_ _e\"> </span>quant<span class=\"_ _1\"></span>o rappresentano<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>potenzia<span class=\"_ _1\"></span>li <span class=\"_ _a\"></span>lavori <span class=\"_ _a\"></span>futuri <span class=\"_ _a\"></span>interrelati <span class=\"_ _a\"></span>all\u2019opera <span class=\"_ _a\"></span>principale. <span class=\"_ _a\"></span>Tut<span class=\"_ _0\"></span><span class=\"ff19\">tavia, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>maggior <span class=\"_ _10\"></span>parte<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>dei <span class=\"_ _a\"></span>contratt<span class=\"_ _1\"></span>i </span>prevede <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>tali <span class=\"_ _f\"></span>lavori <span class=\"_ _a\"></span>aggiuntivi <span class=\"_ _f\"></span>debbano <span class=\"_ _f\"></span>essere <span class=\"_ _f\"></span>espressamente <span class=\"_ _f\"></span>definiti <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>approvati <span class=\"_ _f\"></span>dal <span class=\"_ _f\"></span>committente <span class=\"_ _a\"></span>prima della <span class=\"_ _f\"></span>loro <span class=\"_ _a\"></span>esecuzione. <span class=\"_ _f\"></span>In <span class=\"_ _a\"></span>assenza<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>di <span class=\"_ _f\"></span>tale <span class=\"_ _a\"></span>approvazion<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>l\u2019appalta<span class=\"_ _1\"></span>tore <span class=\"_ _f\"></span>non <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>diritto <span class=\"_ _f\"></span>(<span class=\"_ _2\"></span><span class=\"ff1b\">enfor<span class=\"_ _1\"></span>ceable <span class=\"_ _f\"></span>right<span class=\"ff19\">) <span class=\"_ _a\"></span>su <span class=\"_ _f\"></span>tale </span></span>attivit\u00e0.<span class=\"fs6\"> </span>Sulla ba<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>di quanto<span class=\"_ _4\"></span> sopra de<span class=\"_ _1\"></span>scritto <span class=\"_ _1\"></span>e dell<span class=\"_ _1\"></span>a pras<span class=\"_ _1\"></span>si di <span class=\"_ _4\"></span>settore, dunqu<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>, si <span class=\"_ _4\"></span>ritiene ch<span class=\"_ _1\"></span>e tal<span class=\"_ _1\"></span>e tipologi<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di corris<span class=\"_ _1\"></span>pettivo rientri <span class=\"_ _f\"></span>nella <span class=\"_ _a\"></span>fattispeci<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _f\"></span>\u201cModifica <span class=\"_ _a\"></span>contrattual<span class=\"_ _1\"></span>e\u201d; <span class=\"_ _f\"></span>pertanto <span class=\"_ _a\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _a\"></span>all\u2019IFRS <span class=\"_ _f\"></span>15, <span class=\"_ _f\"></span>pu<span class=\"_ _0\"></span>\u00f2 <span class=\"_ _f\"></span>essere <span class=\"_ _a\"></span>considerata <span class=\"_ _f\"></span>nella valutazione <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>corrispettivo <span class=\"_ _f\"></span>contrattuale <span class=\"_ _f\"></span>se <span class=\"_ _a\"></span>approvata <span class=\"_ _2\"></span>da <span class=\"_ _a\"></span>entrambe <span class=\"_ _a\"></span>le <span class=\"_ _f\"></span>parti <span class=\"_ _f\"></span>contraenti. <span class=\"_ _f\"></span>In <span class=\"_ _a\"></span>tale <span class=\"_ _f\"></span>fattispecie, <span class=\"_ _f\"></span>il diritto <span class=\"_ _a\"></span>esigibile <span class=\"_ _a\"></span>pu\u00f2 <span class=\"_ _a\"></span>essere <span class=\"_ _a\"></span>individuato <span class=\"_ _f\"></span>s<span class=\"_ _0\"></span>olo <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>fronte <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>una <span class=\"_ _a\"></span>specifica <span class=\"_ _a\"></span>approvazio<span class=\"_ _1\"></span>ne <span class=\"_ _a\"></span>o <span class=\"_ _10\"></span>istruzion<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>da <span class=\"_ _10\"></span>parte <span class=\"_ _f\"></span>del committente pre<span class=\"_ _1\"></span>sentata se<span class=\"_ _1\"></span>condo prassi e co<span class=\"_ _1\"></span>nsuetudini operativ<span class=\"_ _1\"></span>e.<span class=\"fs6\"> </span>Penali<span class=\"fs6\"> </span>Il <span class=\"_ _0\"></span>contratto con <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>committente pu\u00f2 <span class=\"_ _0\"></span>prevedere la <span class=\"_ _0\"></span>maturazione di penali <span class=\"_ _0\"></span>passive <span class=\"_ _0\"></span>derivanti da <span class=\"_ _0\"></span>inadempimento di determinate clau<span class=\"_ _1\"></span>sole contr<span class=\"_ _1\"></span>attuali (quali ad <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>sempio il manca<span class=\"_ _1\"></span>to rispetto d<span class=\"_ _1\"></span>elle tempisti<span class=\"_ _1\"></span>che di consegna<span class=\"_ _1\"></span>).<span class=\"_ _0\"></span><span class=\"fs6\"> </span>Nel <span class=\"_ _f\"></span><span class=\"ff1a\">momento <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>cui <span class=\"_ _f\"></span>l\u2019entit\u00e0 <span class=\"_ _2\"></span>ha <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>elementi <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>definire <span class=\"_ _f\"></span>come <span class=\"_ _f\"></span>\u201cragionevolm<span class=\"_ _1\"></span>ente <span class=\"_ _f\"></span>prevedibile\u201d<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>maturazione </span>delle <span class=\"_ _0\"></span>penali <span class=\"_ _0\"></span>contrattuali, queste <span class=\"_ _2\"></span>ultime <span class=\"_ _0\"></span>vengono <span class=\"_ _0\"></span>considerat<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>riduzione <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>corrispettivi contrattuali. <span class=\"_ _0\"></span>Per <span class=\"_ _0\"></span>fare dette valutazioni vengono analizzati tutti <span class=\"_ _0\"></span>gli indicatori, <span class=\"_ _0\"></span>disponibili alla data <span class=\"_ _0\"></span>di riferimento <span class=\"_ _0\"></span>del bilancio, <span class=\"_ _0\"></span>al fine di stimare <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>probabilit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _4\"></span>inadempimento <span class=\"_ _4\"></span>contrattual<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>possa <span class=\"_ _1\"></span>comportar<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>maturazione <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>penali <span class=\"_ _4\"></span>passive. Componente finanzi<span class=\"_ _1\"></span>aria significativa<span class=\"fs6\"> </span>Nel <span class=\"_\"> </span>se<span class=\"_ _0\"></span>ttore <span class=\"_\"> </span>delle <span class=\"_ _c\"> </span><span class=\"ff1a\">costruzioni <span class=\"_\"> </span>e <span class=\"_ _c\"> </span>delle <span class=\"_ _c\"> </span>grandi <span class=\"_\"> </span>opere <span class=\"_\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>prassi <span class=\"_\"> </span>che <span class=\"_ _c\"> </span>il <span class=\"_\"> </span>corr<span class=\"_ _0\"></span>ispetti<span class=\"_ _1\"></span>vo <span class=\"_ _c\"> </span>dell\u2019opera <span class=\"_\"> </span>(generalmente<span class=\"_ _4\"></span> </span>pluriennale) <span class=\"_ _4\"></span>sia r<span class=\"_ _1\"></span>egolato <span class=\"_ _1\"></span>finanzi<span class=\"_ _1\"></span>ariamente <span class=\"_ _1\"></span>attraverso<span class=\"_ _1\"></span> l\u2019<span class=\"_ _1\"></span>erogazione <span class=\"_ _4\"></span>di un <span class=\"_ _4\"></span>anticipo <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>successive <span class=\"_ _4\"></span>fatturazioni di <span class=\"_ _4\"></span>rata (cd. Stati Avanzam<span class=\"_ _4\"></span>ento L<span class=\"_ _0\"></span>avori o <span class=\"_ _1\"></span>SAL).<span class=\"fs6\"> </span>Tale <span class=\"_ _0\"></span>modulazione <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>flussi <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>spesso <span class=\"_ _0\"></span>definita <span class=\"_ _0\"></span>nelle <span class=\"_ _2\"></span>gare <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>appalto.<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>genere, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>lusso dei <span class=\"_ _2\"></span>pagamenti<span class=\"_ _1\"></span> dei <span class=\"_ _10\"></span>committ<span class=\"_ _1\"></span>enti <span class=\"_ _a\"></span>(anticipo <span class=\"_ _a\"></span>e <span class=\"_ _10\"></span>successivi <span class=\"_ _f\"></span>S<span class=\"_ _0\"></span>AL) <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _10\"></span>disegnato <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>modo <span class=\"_ _10\"></span>tale <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>rendere <span class=\"_ _10\"></span>sostenibil<span class=\"_ _1\"></span>e <span class=\"_ _10\"></span>la <span class=\"_ _a\"></span>realizzazione dell\u2019opera da parte <span class=\"_ _0\"></span>dell\u2019appal<span class=\"_ _1\"></span>tatore, <span class=\"_ _0\"></span>limitandone l\u2019esposizione. Va <span class=\"_ _0\"></span>infatti ricordato che <span class=\"_ _0\"></span>nel settore <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>grandi opere <span class=\"_\"> </span>l\u2019appaltatore <span class=\"_\"> </span>\u00e8 <span class=\"_\"> </span>impegnato<span class=\"_ _1\"></span> <span class=\"_\"> </span>nella <span class=\"_\"> </span>realizzazione <span class=\"_\"> </span>di <span class=\"_\"> </span>commesse <span class=\"_\"> </span>di <span class=\"_\"> </span>ingente <span class=\"_\"> </span>importo<span class=\"_ _1\"></span> <span class=\"_\"> </span>e, <span class=\"_\"> </span>normalmente, <span class=\"_\"> </span>il fabbisogno di ri<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>orse inizial<span class=\"_ _1\"></span>i risulta ess<span class=\"_ _1\"></span>ere significati<span class=\"_ _1\"></span>vo.<span class=\"fs6\"> </span>L\u2019anticipo cont<span class=\"_ _1\"></span>rattuale <span class=\"ff19\">viene util<span class=\"_ _1\"></span>izzato per i <span class=\"_ _1\"></span>seguenti sc<span class=\"_ _4\"></span>opi:<span class=\"_ _0\"></span><span class=\"fs6\"> </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">finanziare gli <span class=\"_ _0\"></span>investim<span class=\"_ _1\"></span>enti iniziali di <span class=\"_ _0\"></span>commessa ed <span class=\"_ _0\"></span>erogare i correlati anticipi <span class=\"_ _0\"></span>contrattual<span class=\"_ _1\"></span>i da <span class=\"_ _0\"></span>corrispondere </span></span>ai subappalta<span class=\"_ _1\"></span>tori;<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">come <span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>orma <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>garanzia <span class=\"_ _4\"></span>contra<span class=\"_ _1\"></span>ttuale <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>copertura <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>eventuali <span class=\"_ _4\"></span>rischi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>inadempime<span class=\"_ _1\"></span>nto <span class=\"_ _4\"></span>contrattuale <span class=\"_ _4\"></span>da <span class=\"_ _4\"></span>parte </span></span>del committ<span class=\"_ _1\"></span>ente.<span class=\"fs6\"> </span>Il <span class=\"_ _f\"></span>recupero <span class=\"_ _2\"></span>dell\u2019anticipo <span class=\"_ _f\"></span>contrattua<span class=\"_ _1\"></span>le <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _2\"></span>riassorbito <span class=\"_ _f\"></span>tramite <span class=\"_ _f\"></span>i <span class=\"_ _2\"></span>successivi <span class=\"_ _f\"></span>SAL, <span class=\"_ _f\"></span>in <span class=\"_ _2\"></span>linea <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>ciclo <span class=\"_ _f\"></span>produttivo della commessa pl<span class=\"_ _1\"></span>uriennal<span class=\"_ _1\"></span>e.<span class=\"fs6\"> </span>In <span class=\"_ _2\"></span>aggiunta, <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _f\"></span>necessario <span class=\"_ _0\"></span>considerare <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>il <span class=\"_ _f\"></span>ciclo <span class=\"_ _0\"></span>operativo <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>Web<span class=\"_ _0\"></span>uild <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>normalmente <span class=\"_ _0\"></span>pluriennale <span class=\"_ _2\"></span>e pertanto, <span class=\"_\"> </span>va <span class=\"_\"> </span>considerato<span class=\"_ _1\"></span> <span class=\"_\"> </span>il <span class=\"_\"> </span>corretto <span class=\"_\"> </span>orizzonte <span class=\"_\"> </span>temporale<span class=\"_ _1\"></span> <span class=\"_\"> </span>nel <span class=\"_ _c\"> </span>deter<span class=\"_ _1\"></span>minare <span class=\"_\"> </span>l\u2019esistenza<span class=\"_ _1\"></span> <span class=\"_\"> </span>di <span class=\"_\"> </span>una <span class=\"_\"> </span>componente finanziaria sig<span class=\"_ _1\"></span>nificativa.<span class=\"fs6\"> </span>In <span class=\"_ _4\"></span>base al<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>considerazioni <span class=\"_ _3\"></span>sopra <span class=\"_ _4\"></span>esposte, <span class=\"_ _1\"></span>non <span class=\"_ _4\"></span>\u00e8 sta<span class=\"_ _1\"></span>ta <span class=\"_ _4\"></span>valutata <span class=\"_ _4\"></span>la <span class=\"_ _1\"></span>presenza <span class=\"_ _4\"></span>di com<span class=\"_ _1\"></span>ponenti <span class=\"_ _4\"></span>fin<span class=\"_ _0\"></span>anziarie <span class=\"_ _4\"></span>significativ<span class=\"_ _1\"></span>e all\u2019interno <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>l cor<span class=\"_ _4\"></span>rispettivo contrattual<span class=\"_ _1\"></span>e n<span class=\"_ _1\"></span>ei contratti<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>he prev<span class=\"_ _1\"></span>edono una<span class=\"_ _4\"></span> modulazione <span class=\"_ _4\"></span>di anticipi <span class=\"_ _4\"></span>e fatturazion<span class=\"_ _4\"></span>e di rat<span class=\"_ _1\"></span>a i<span class=\"_ _4\"></span>n linea <span class=\"_ _4\"></span>con <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>prassi <span class=\"_ _4\"></span>di s<span class=\"_ _1\"></span>ettore <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>/o <span class=\"_ _4\"></span>comunque <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>ammonta<span class=\"ff1a\">re coer<span class=\"_ _1\"></span>ente c<span class=\"_ _4\"></span>on la <span class=\"_ _4\"></span>funzione <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>\u201c<span class=\"_ _0\"></span>garanzia\u201d<span class=\"ff19\"> <span class=\"_ _4\"></span>e co<span class=\"_ _1\"></span>n </span></span>una tempisti<span class=\"_ _1\"></span>ca adeguata ai<span class=\"_ _1\"></span> flussi di cassa richi<span class=\"_ _1\"></span>esti dall\u2019<span class=\"_ _1\"></span>esecuzione dell<span class=\"_ _1\"></span>\u2019opera.<span class=\"ff19 fs6\"> </span>Perdite a finire<span class=\"fs6\"> </span>L\u2019IFRS <span class=\"_ _10\"></span>15 <span class=\"_ _10\"> </span>non <span class=\"_ _10\"> </span>disciplina <span class=\"_ _10\"></span>esplicitament<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span>trattamento <span class=\"_ _10\"></span>contabile <span class=\"_ _10\"></span>relativo <span class=\"_ _10\"></span>ai <span class=\"_ _10\"></span>contratti <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>perdita, <span class=\"_ _10\"></span>ma <span class=\"_ _10\"></span>rinvia <span class=\"_ _10\"></span>al trattamento <span class=\"_ _2\"></span>contabile <span class=\"_ _f\"></span>definito <span class=\"_ _2\"></span>dallo <span class=\"_ _f\"></span>IAS <span class=\"_ _f\"></span>37, <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>disciplina <span class=\"_ _2\"></span>la <span class=\"_ _f\"></span>metodologia <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>misurazione <span class=\"_ _f\"></span>e <span class=\"_ _2\"></span>classificazione <span class=\"_ _2\"></span>dei contratti onerosi. In partico<span class=\"_ _1\"></span>lare, secondo la definizione dello IAS 37, un contratto<span class=\"_ _4\"></span> \u00e8<span class=\"_ _0\"></span> oneroso qua<span class=\"_ _0\"></span>ndo i costi non discrezionali <span class=\"_ _f\"></span>(<span class=\"ff1b\">unavoidable <span class=\"_ _f\"></span>costs <span class=\"_ _a\"></span>of <span class=\"_ _a\"></span>meeting <span class=\"_ _a\"></span>the <span class=\"_ _a\"></span>obligation</span><span class=\"ls2b\">) <span class=\"_ _a\"></span></span>eccedono <span class=\"_ _a\"></span><span class=\"ff1a\">i <span class=\"_ _a\"></span>benefici <span class=\"_ _f\"></span>economici <span class=\"_ _a\"></span>attesi. <span class=\"_ _f\"></span>L\u2019eventuale </span>perdita attesa deve <span class=\"_ _0\"></span>essere stanziata in <span class=\"_ _0\"></span>bilancio in <span class=\"_ _0\"></span>un apposito fondo <span class=\"_ _0\"></span>per rischi <span class=\"_ _0\"></span>nel momento in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>tale perdita risulti probabil<span class=\"_ _1\"></span>e sulla base dell<span class=\"_ _1\"></span>e ultime stime <span class=\"_ _1\"></span>effettuat<span class=\"_ _1\"></span>e dal <span class=\"_ _0\"></span><span class=\"ff1b\">manageme<span class=\"_ _1\"></span>nt<span class=\"ff19\">.<span class=\"fs6\"> </span></span></span>I costi non discr<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>zionali sono tutti<span class=\"_ _1\"></span> quei costi ch<span class=\"_ _1\"></span>e:<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">sono <span class=\"_ _34\"> </span>direttamente <span class=\"_ _13\"> </span>correla<span class=\"_ _1\"></span>ti <span class=\"_ _34\"> </span>al <span class=\"_ _13\"> </span>contratto <span class=\"_ _34\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>incrementan<span class=\"_ _4\"></span>o <span class=\"_ _13\"> </span>la <span class=\"_ _13\"> </span><span class=\"ff1b\">performance <span class=\"_ _34\"> </span>obligation</span> <span class=\"_ _13\"> </span>trasferita </span></span>contrattualment<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> al cliente;<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">non <span class=\"_ _b\"> </span>includon<span class=\"_ _1\"></span>o <span class=\"_ _b\"> </span>quei <span class=\"_ _11\"> </span>costi <span class=\"_ _11\"> </span>che <span class=\"_ _b\"> </span>saranno <span class=\"_ _10\"> </span>s<span class=\"_ _0\"></span>ostenuti <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>prescindere <span class=\"_ _11\"> </span>dal <span class=\"_ _b\"> </span>soddisfacim<span class=\"_ _1\"></span>ento <span class=\"_ _11\"> </span>de<span class=\"_ _0\"></span>lla <span class=\"_\"> </span><span class=\"ff1b\">per<span class=\"_ _4\"></span>formance </span></span></span>obligation<span class=\"ff19\">;<span class=\"fs6\"> </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">non possono es<span class=\"_ _1\"></span>sere evitati <span class=\"_ _1\"></span>tramite azioni fut<span class=\"_ _4\"></span>ure.<span class=\"_ _0\"></span><span class=\"fs6\"> </span></span></span>La <span class=\"_ _11\"> </span>v<span class=\"_ _0\"></span>alutazion<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>di <span class=\"_ _b\"> </span>eventuali <span class=\"_ _11\"> </span>contratti <span class=\"_ _11\"> </span>in <span class=\"_ _b\"> </span>perdita <span class=\"_ _11\"> </span>(<span class=\"ff1b\">o<span class=\"_ _0\"></span>nerous <span class=\"_ _11\"> </span>test</span>) <span class=\"_ _11\"> </span>viene <span class=\"_ _b\"> </span>svolta <span class=\"_ _11\"> </span>a <span class=\"_ _b\"> </span>livello <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>singola <span class=\"_\"> </span><span class=\"ff1b\">per<span class=\"_ _4\"></span>fo<span class=\"_ _0\"></span>rmance </span>obligation<span class=\"ff19\">. Tale a<span class=\"_ _1\"></span>pproccio valuta<span class=\"_ _1\"></span>tivo risulta maggio<span class=\"_ _1\"></span>rmente rappre<span class=\"_ _1\"></span>sentativo dei di<span class=\"_ _1\"></span>fferenti margini di commessa, </span>in relazione alla<span class=\"_ _1\"></span> natura dei <span class=\"_ _1\"></span>beni e servizi<span class=\"_ _1\"></span> trasferiti al cli<span class=\"_ _1\"></span>ente.<span class=\"fs6\"> </span>Costi contrattuali<span class=\"fs6\"> </span>Costi incrementali per l\u2019ott<span class=\"_ _4\"></span>enimento del contratto<span class=\"ff19 fs6\"> </span>L\u2019IFRS <span class=\"_ _a\"></span>15 <span class=\"_ _10\"> </span>consente <span class=\"_ _10\"></span>la <span class=\"_ _a\"></span>capitalizz<span class=\"_ _1\"></span>azione <span class=\"_ _10\"></span>dei <span class=\"_ _10\"></span>costi<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>per <span class=\"_ _10\"></span>l\u2019ottenimento <span class=\"_ _a\"></span>del <span class=\"_ _10\"></span>contratto,<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>condizion<span class=\"_ _4\"></span>e <span class=\"_ _10\"> </span>che <span class=\"_ _10\"></span>essi <span class=\"_ _a\"></span>siano considerati <span class=\"_ _0\"></span>\u201cincrementali\u201d <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>recuperabili <span class=\"_ _2\"></span>tramite <span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>benefici <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>conomici <span class=\"_ _0\"></span>futuri <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>contratto. <span class=\"_ _0\"></span>I <span class=\"_ _2\"></span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _2\"></span>increm<span class=\"_ _1\"></span>entali sono <span class=\"_ _1\"></span>tutti <span class=\"_ _4\"></span>quei co<span class=\"_ _1\"></span>sti c<span class=\"_ _4\"></span>he vengon<span class=\"ff1a\">o <span class=\"_ _4\"></span>sostenuti <span class=\"_ _4\"></span>come cons<span class=\"_ _1\"></span>eguenza <span class=\"_ _4\"></span>dell\u2019acquisizione <span class=\"_ _4\"></span>della com<span class=\"_ _4\"></span>messa. I <span class=\"_ _4\"></span>costi, <span class=\"_ _4\"></span>invece, </span>che <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>stati <span class=\"_ _2\"></span>sostenuti <span class=\"_ _0\"></span>indipendentemente <span class=\"_ _0\"></span>dall\u2019acquisizi<span class=\"_ _1\"></span>one <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>commessa, <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>potendo <span class=\"_ _2\"></span>essere <span class=\"_ _2\"></span>qualifica<span class=\"_ _1\"></span>ti come incrementali, vengono s<span class=\"_ _0\"></span>pesati a conto <span class=\"_ _0\"></span>economico nell\u2019esercizio <span class=\"_ _0\"></span><span class=\"ff19\">in cui <span class=\"_ _0\"></span>sono sostenuti non <span class=\"_ _0\"></span>concorrendo a </span>fare avanzamento contrattuale <span class=\"_ _0\"></span>(costo non <span class=\"_ _0\"></span>imputabile a <span class=\"_ _2\"></span><span class=\"ff1b\">cost-<span class=\"ls9\">to</span>-cost</span>). I <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>incremental<span class=\"_ _1\"></span>i v<span class=\"_ _0\"></span>engono <span class=\"_ _0\"></span>capitalizz<span class=\"_ _1\"></span>ati e <span class=\"_ _27\"> </span>contabilizzati<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>in <span class=\"_ _27\"> </span>un\u2019apposita <span class=\"_ _41\"> </span>v<span class=\"_ _0\"></span>oce <span class=\"_ _41\"> </span>de<span class=\"_ _0\"></span>ll\u2019attivo<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>immobilizzato <span class=\"_ _41\"> </span>(costi <span class=\"_ _27\"> </span>contrattuali) <span class=\"_ _41\"> </span>e <span class=\"_ _42\"> </span>ammortizz<span class=\"_ _1\"></span>ati sistematicamente<span class=\"_ _1\"></span> in modo corris<span class=\"_ _4\"></span>pondente al trasferimento del<span class=\"_ _1\"></span> controllo dei b<span class=\"_ _1\"></span>eni/servizi al cli<span class=\"_ _1\"></span>ente.<span class=\"fs6\"> </span>Costi per l\u2019adempim<span class=\"_ _1\"></span>ento del contratto<span class=\"ff19 fs6\"> </span>L\u2019IFRS <span class=\"_ _2\"></span>15 <span class=\"_ _2\"></span>prevede <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>capitalizzazione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>costi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>l\u2019adempimento <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>contratto, <span class=\"_ _2\"></span>cio\u00e8 <span class=\"_ _2\"></span>quei <span class=\"_ _2\"></span>costi <span class=\"_ _f\"></span>che <span class=\"_ _0\"></span>rispettino tutti i seguenti crite<span class=\"_ _4\"></span>ri:<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">si riferiscono dir<span class=\"_ _1\"></span>ettamente <span class=\"_ _1\"></span>al contratto;<span class=\"fs6\"> </span></span></span>\u2022 <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">generano <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>migliorano <span class=\"_ _4\"></span>le risorse <span class=\"_ _4\"></span>che saranno <span class=\"_ _4\"></span>utilizzate <span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>r il <span class=\"_ _4\"></span>soddisfaciment<span class=\"_ _1\"></span>o d<span class=\"_ _1\"></span>ella <span class=\"ff1b\">performance <span class=\"_ _4\"></span>obligation<span class=\"ff19\"> </span></span></span>contrattuale;<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">sono recuperabil<span class=\"_ _1\"></span>i tramite i <span class=\"_ _1\"></span>benefici economici<span class=\"_ _1\"></span> futuri del contratto.<span class=\"fs6\"> </span></span></span>Nella <span class=\"_ _2\"></span>prassi <span class=\"_ _2\"></span>del <span class=\"_ _f\"></span>settore <span class=\"_ _2\"></span>in <span class=\"_ _f\"></span>cui <span class=\"_ _2\"></span>opera <span class=\"_ _2\"></span>il <span class=\"_ _f\"></span>Gruppo <span class=\"_ _2\"></span>Webuild, <span class=\"_ _2\"></span>solitamente <span class=\"_ _2\"></span>tale <span class=\"_ _2\"></span>tipologia <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>costi <span class=\"_ _2\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>rappresentata <span class=\"_ _2\"></span>da costi <span class=\"_ _11\"> </span>pre-operativi, <span class=\"_ _11\"> </span>che <span class=\"_ _b\"> </span>in <span class=\"_ _11\"> </span>alcune <span class=\"_ _11\"> </span>f<span class=\"_ _0\"></span>attispecie<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>contrattuali <span class=\"_ _11\"> </span>sono <span class=\"_ _b\"> </span>esplicitamente<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>riconosciuti <span class=\"_ _10\"> </span>dal <span class=\"_ _b\"> </span>committente<span class=\"_ _1\"></span> tramite <span class=\"_\"> </span>specifici <span class=\"_ _c\"> </span><span class=\"ff1b\">item</span> <span class=\"_ _c\"> </span>contrattuali<span class=\"_ _1\"></span>, <span class=\"_ _c\"> </span>mentre, <span class=\"_\"> </span>in <span class=\"_ _c\"> </span>altri <span class=\"_\"> </span>casi <span class=\"_ _c\"> </span>non <span class=\"_ _c\"> </span>trovano <span class=\"_\"> </span>esplicito <span class=\"_\"> </span>riconoscimento <span class=\"_\"> </span>e<span class=\"_ _0\"></span> <span class=\"_\"> </span>vengono remunerati <span class=\"_ _0\"></span>attraverso il <span class=\"_ _0\"></span>margine <span class=\"_ _2\"></span>compl<span class=\"_ _1\"></span>essivo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>commessa. I<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>riconoscimento esplicito <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>tali <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>implica <span class=\"_ _0\"></span>che nel <span class=\"_ _4\"></span>momento <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>loro <span class=\"_ _4\"></span>sostenime<span class=\"_ _1\"></span>nto <span class=\"_ _4\"></span>viene <span class=\"_ _4\"></span>avviato <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span><span class=\"ff1a\">trasferimento <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>controllo <span class=\"_ _3\"></span>dell\u2019opera <span class=\"_ _4\"></span>oggetto <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>contratto.<span class=\"_ _1\"></span> </span>Conseguentement<span class=\"_ _4\"></span>e, <span class=\"_ _d\"> </span>tali <span class=\"_ _c\"> </span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _c\"> </span>non <span class=\"_ _d\"> </span>sono <span class=\"_ _c\"> </span>capitalizzati <span class=\"_ _c\"> </span>e <span class=\"_ _d\"> </span>concorron<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>alla <span class=\"_ _c\"> </span>determinazione <span class=\"_ _c\"> </span>dell\u2019avanzam<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nto contrattuale.<span class=\"_ _1\"></span><span class=\"fs6\"> </span>Nel <span class=\"_ _f\"></span>caso <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>cui <span class=\"_ _f\"></span>il <span class=\"_ _2\"></span>contratto <span class=\"_ _f\"></span>non <span class=\"_ _a\"></span>ne <span class=\"_ _f\"></span>preveda <span class=\"_ _2\"></span>il <span class=\"_ _f\"></span>riconoscimento <span class=\"_ _f\"></span>esplicito, <span class=\"_ _2\"></span>nel <span class=\"_ _f\"></span>r<span class=\"_ _2\"></span>ispetto <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _f\"></span>tre <span class=\"_ _f\"></span>condizioni <span class=\"_ _2\"></span>sopra richiamate, <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>costi <span class=\"_ _4\"></span>pre-opera<span class=\"_ _1\"></span>tivi <span class=\"_ _4\"></span>vengono <span class=\"_ _4\"></span>capitalizza<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>ammortizzati <span class=\"_ _4\"></span>sistemati<span class=\"_ _1\"></span>camente, <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>modo <span class=\"_ _4\"></span>corrisponden<span class=\"_ _1\"></span>te al trasferimento d<span class=\"_ _1\"></span>el controll<span class=\"_ _1\"></span>o dei beni/servizi<span class=\"_ _1\"></span> al cliente.<span class=\"fs6\"> </span>In <span class=\"_ _0\"></span>aggiunta a quanto <span class=\"_ _0\"></span>sopra specificato, le <span class=\"_ _0\"></span>nuove <span class=\"_ _0\"></span><span class=\"ff1a\">disposizioni introdotte dall\u2019IFRS 15 <span class=\"_ _0\"></span>definisco<span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>tutti quei costi </span>che, <span class=\"_ _b\"> </span>per <span class=\"_\"> </span>loro <span class=\"_ _11\"> </span>natura, <span class=\"_\"> </span>non<span class=\"_ _4\"></span> <span class=\"_\"> </span>possono <span class=\"_ _b\"> </span>concorrere <span class=\"_ _b\"> </span>ad <span class=\"_\"> </span>a<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>anzamento <span class=\"_ _b\"> </span>contrattuale <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>quanto, <span class=\"_ _b\"> </span>nonostante <span class=\"_ _b\"> </span>siano specificatam<span class=\"_ _1\"></span>ente riferibili al<span class=\"_ _1\"></span> contratto e sia<span class=\"_ _1\"></span>no consider<span class=\"_ _1\"></span>ati recuperabili<span class=\"_ _1\"></span>, non concorrono a generar<span class=\"_ _1\"></span>e o migliorare le <span class=\"_ _d\"> </span>risorse <span class=\"_ _d\"> </span>che <span class=\"_ _d\"> </span>verranno <span class=\"_ _d\"> </span>impiegat<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>per <span class=\"_ _d\"> </span>il <span class=\"_ _d\"> </span>soddisfacimento <span class=\"_ _c\"> </span>de<span class=\"_ _0\"></span>lla <span class=\"_ _d\"> </span>p<span class=\"_ _0\"></span>erforma<span class=\"_ _1\"></span>nce <span class=\"_ _d\"> </span>obligation<span class=\"ff19\"> <span class=\"_ _d\"> </span>contrattuale,<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>n\u00e9 </span>contribuiscono al<span class=\"_ _1\"></span> trasferimento del<span class=\"_ _1\"></span> controllo dei b<span class=\"_ _1\"></span>eni e/o servizi al cli<span class=\"_ _1\"></span>ente.<span class=\"fs6\"> </span>Esposizione in bila<span class=\"_ _1\"></span>ncio<span class=\"fs6\"> </span>Il <span class=\"_ _11\"> </span>prospetto <span class=\"_ _11\"> </span>della <span class=\"_ _11\"> </span>situazione <span class=\"_ _11\"> </span>patrimoniale <span class=\"_ _11\"> </span>f<span class=\"_ _0\"></span>inanziaria<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>accoglie <span class=\"_ _11\"> </span>tra <span class=\"_ _b\"> </span>le <span class=\"_ _11\"> </span>Attivit\u00e0 <span class=\"_ _11\"> </span>immateriali <span class=\"_ _b\"> </span>i <span class=\"_ _11\"> </span>Costi <span class=\"_ _11\"> </span>Contrattuali capitalizz<span class=\"_ _1\"></span>ati <span class=\"_ _10\"></span>secondo <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>principi <span class=\"_ _10\"> </span>descritti <span class=\"_ _10\"> </span>ne<span class=\"_ _0\"></span>l <span class=\"_ _11\"> </span>present<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>paragrafo. <span class=\"_ _11\"> </span>Gli <span class=\"_ _10\"> </span>ammortamenti <span class=\"_ _10\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _10\"> </span>costi <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>esame <span class=\"_ _10\"> </span>sono esposti nella <span class=\"_ _1\"></span>voce di conto econo<span class=\"_ _1\"></span>mico \u201cAmmorta<span class=\"_ _1\"></span>menti e accantonamenti\u201d<span class=\"_ _1\"></span>.<span class=\"ff19 fs6\"> </span>Le <span class=\"_ _b\"> </span>attivit\u00e0 <span class=\"_ _10\"> </span>e <span class=\"_ _b\"> </span>le <span class=\"_ _b\"> </span>passivit\u00e0 <span class=\"_ _11\"> </span>derivanti <span class=\"_ _11\"> </span>dal <span class=\"_ _b\"> </span>contratto <span class=\"_ _11\"> </span>sono <span class=\"_ _11\"> </span>classificate <span class=\"_ _11\"> </span>nelle <span class=\"_ _b\"> </span>voci <span class=\"_ _11\"> </span>della <span class=\"_ _11\"> </span>situazione <span class=\"_ _b\"> </span>patrimoniale<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>e finanziaria <span class=\"_\"> </span>\u201cAttivit\u00e0 <span class=\"_\"> </span>contrat<span class=\"_ _1\"></span>tuali\u201d <span class=\"_\"> </span>e <span class=\"_\"> </span>\u201cPassivit\u00e0 <span class=\"_\"> </span>contrattuali\u201d, <span class=\"_\"> </span>rispetti<span class=\"_ _1\"></span>vamente <span class=\"_\"> </span>nella <span class=\"_\"> </span>sezione <span class=\"_\"> </span>dell\u2019attivo <span class=\"_\"> </span>e <span class=\"_\"> </span>del passivo. <span class=\"_ _4\"></span>La cl<span class=\"_ _1\"></span>assific<span class=\"ff1a\">azione <span class=\"_ _4\"></span>tra <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>e passivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>contrattuali, <span class=\"_ _4\"></span>in bas<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>quanto <span class=\"_ _4\"></span>stabilito <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>ll\u2019IFRS <span class=\"_ _4\"></span>15, <span class=\"_ _4\"></span>\u00e8 in <span class=\"_ _4\"></span>funzion<span class=\"_ _4\"></span>e </span>del rapporto tra la p<span class=\"_ _1\"></span>restazione d<span class=\"_ _1\"></span>el Gruppo Webuil<span class=\"_ _1\"></span>d e il pagamento del cli<span class=\"_ _1\"></span>ente: le voci in <span class=\"_ _1\"></span>esame rappres<span class=\"_ _1\"></span>entano, infatti, la som<span class=\"_ _1\"></span>ma delle segu<span class=\"_ _1\"></span>enti componenti<span class=\"_ _1\"></span> analizzate singolarm<span class=\"_ _1\"></span>ente per ciasc<span class=\"_ _1\"></span>una comme<span class=\"_ _1\"></span>ssa:<span class=\"fs6\"> </span>(+) <span class=\"_ _f\"></span>Valore <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>lavori <span class=\"_ _f\"></span>progressivi,<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>determinato <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _2\"></span>alle <span class=\"_ _a\"></span>norme <span class=\"_ _f\"></span>stabilite <span class=\"_ _2\"></span>dall\u2019IFRS <span class=\"_ _f\"></span>15, <span class=\"_ _f\"></span>secondo <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>metodo <span class=\"_ _f\"></span>del cost-<span class=\"ls9\">to</span>-cost<span class=\"ff19 fs6\"> </span>(-) Acconti ricevuti <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>u lavori certifica<span class=\"_ _1\"></span>ti (SAL<span class=\"_ _1\"></span>)<span class=\"fs6\"> </span>(-) Anticipi contrat<span class=\"_ _1\"></span>tuali<span class=\"fs6\"> </span>Se <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>valore <span class=\"_ _10\"></span>risultant<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>positivo, <span class=\"_ _10\"></span>il <span class=\"_ _a\"></span>saldo <span class=\"_ _10\"></span>netto <span class=\"_ _10\"></span>della <span class=\"_ _a\"></span>commessa <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>esposto <span class=\"_ _10\"></span>nella <span class=\"_ _a\"></span>voce <span class=\"_ _10\"> </span>\u201cAttivit\u00e0 <span class=\"_ _10\"></span>contrattual<span class=\"_ _1\"></span>i\u201d, viceversa, <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _4\"></span>esposto <span class=\"_ _4\"></span>nella <span class=\"_ _3\"></span>voce <span class=\"_ _4\"></span>\u201cPassivit\u00e0 <span class=\"_ _4\"></span>Contrattuali\u201d.<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Qualora, <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>al <span class=\"_ _3\"></span>contratto, <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>valori <span class=\"_ _4\"></span>in <span class=\"_ _3\"></span>es<span class=\"_ _0\"></span>ame <span class=\"_ _3\"></span>esprimano un diritto incondiz<span class=\"_ _1\"></span>ionato al corris<span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>ttivo vengon<span class=\"_ _1\"></span>o presentati com<span class=\"_ _1\"></span>e crediti.<span class=\"fs6\"> </span>Il <span class=\"_ _f\"></span>conto <span class=\"_ _2\"></span>economico <span class=\"_ _f\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _f\"></span>Webuild <span class=\"_ _2\"></span>evidenzia <span class=\"_ _2\"></span>una <span class=\"_ _f\"></span>voce <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>ricavo <span class=\"_ _f\"></span>denominata<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>\u201cRicavi <span class=\"_ _2\"></span>da <span class=\"_ _f\"></span>contratti <span class=\"_ _2\"></span>verso <span class=\"_ _f\"></span>i clienti\u201d, <span class=\"_ _4\"></span>presentata<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>valutata <span class=\"_ _4\"></span>secondo <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>principio <span class=\"_ _4\"></span>IFRS <span class=\"_ _4\"></span>15. <span class=\"_ _4\"></span>La <span class=\"_ _4\"></span>voce <span class=\"_ _4\"></span>denominata <span class=\"_ _3\"></span>\u201c<span class=\"_ _0\"></span>Altri<span class=\"ff19\"> <span class=\"_ _4\"></span><span class=\"ff1a\">pr<span class=\"_ _0\"></span>oventi\u201d <span class=\"_ _4\"></span>includ<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>proventi </span></span>derivanti da transazio<span class=\"_ _1\"></span>ni diverse dai contrat<span class=\"_ _1\"></span>ti verso i committenti<span class=\"_ _1\"></span> ed \u00e8 valutata secondo quanto<span class=\"_ _1\"></span> stabilito da altri principi <span class=\"_ _b\"> </span>o <span class=\"_ _b\"> </span>da <span class=\"_ _9\"> </span>specifich<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>\u201cAccounting <span class=\"_ _b\"> </span>Policy <span class=\"_ _b\"> </span>Election\u201d <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>Gruppo. <span class=\"_ _b\"> </span>In <span class=\"_ _b\"> </span>particolare, <span class=\"_ _b\"> </span>quest\u2019ultima <span class=\"_ _b\"> </span>voce <span class=\"_ _b\"> </span>accoglie proventi r<span class=\"_ _1\"></span>elativi a<span class=\"_ _1\"></span>: plusval<span class=\"_ _4\"></span>enze da cession<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> di i<span class=\"_ _4\"></span>mm<span class=\"_ _0\"></span>obilizz<span class=\"_ _1\"></span>azioni; pro<span class=\"_ _1\"></span>venti per <span class=\"_ _4\"></span>riaddebito di <span class=\"_ _1\"></span>costi, sopra<span class=\"_ _4\"></span>vvenienze attive, ricavi pe<span class=\"_ _1\"></span>r ribalto costi<span class=\"_ _1\"></span> dei Consorzi e dell<span class=\"_ _1\"></span>e Societ\u00e0 Consortili di diritto i<span class=\"_ _1\"></span>taliano.<span class=\"fs6\"> </span>Con <span class=\"_ _f\"></span>riferimento <span class=\"_ _f\"></span>a <span class=\"_ _a\"></span>quest\u2019ult<span class=\"_ _1\"></span>ima <span class=\"_ _f\"></span>fattispecie, <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>seg<span class=\"_ _0\"></span>nala <span class=\"_ _a\"></span>che <span class=\"_ _f\"></span>l\u2019attivit\u00e0 <span class=\"_ _f\"></span>del <span class=\"_ _a\"></span>Gruppo <span class=\"_ _f\"></span>Webuild <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _a\"></span>caratterizza<span class=\"_ _1\"></span>ta <span class=\"_ _f\"></span>dalla partecipazione in numerose entit\u00e0 di progetto che, soprattutto con riferimento alla realt\u00e0 italiana, utilizza<span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>la struttura <span class=\"_ _a\"></span>consortil<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>caratterizzata<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dal <span class=\"_ _a\"></span>funzionamento <span class=\"_ _f\"></span>a <span class=\"_ _10\"></span>ribalto <span class=\"_ _a\"></span>costi. <span class=\"_ _f\"></span>I <span class=\"_ _a\"></span>ricavi<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>ribalto <span class=\"_ _10\"></span>costi <span class=\"_ _f\"></span>sono, <span class=\"_ _a\"></span>pertanto, classificati <span class=\"_ _f\"></span>negli <span class=\"_ _a\"></span>\u201cAltri <span class=\"_ _a\"></span>proventi\u201d <span class=\"_ _a\"></span>considerando <span class=\"_ _a\"></span>che <span class=\"_ _f\"></span>non <span class=\"_ _10\"></span>si <span class=\"_ _f\"></span>riferiscono <span class=\"_ _a\"></span>all\u2019esecuzione <span class=\"_ _f\"></span>delle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>previste <span class=\"_ _a\"></span>nel contratto di costr<span class=\"_ _1\"></span>uzione e non deri<span class=\"_ _1\"></span>vano da transazi<span class=\"_ _1\"></span>oni contrattual<span class=\"_ _1\"></span>i con il committ<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nte. 3.<span class=\"ls0\">8 Disponibilit\u00e0<span class=\"_ _1\"></span> liquide e m<span class=\"_ _1\"></span>ezzi equivalenti<span class=\"fs6\"> </span></span>Le disponibilit\u00e0 liquide e <span class=\"_ _0\"></span>i mezzi e<span class=\"_ _0\"></span>quival<span class=\"_ _1\"></span>enti <span class=\"_ _0\"></span>compren<span class=\"_ _1\"></span>dono il <span class=\"_ _0\"></span>denaro in <span class=\"_ _0\"></span>cassa, i depositi bancari <span class=\"_ _0\"></span>a vista e <span class=\"_ _0\"></span>gli altri investimenti <span class=\"_ _b\"> </span>di <span class=\"_\"> </span>tesoreria<span class=\"_ _1\"></span> <span class=\"_\"> </span>con <span class=\"_ _b\"> </span>scadenza <span class=\"_\"> </span>o<span class=\"_ _4\"></span>riginar<span class=\"_ _0\"></span>ia <span class=\"_\"> </span>previ<span class=\"_ _1\"></span>sta <span class=\"_\"> </span>non <span class=\"_ _b\"> </span>superiore <span class=\"_ _b\"> </span>ai <span class=\"_\"> </span>3 <span class=\"_\"> </span>mesi. <span class=\"_ _b\"> </span>Ai <span class=\"_\"> </span>fini <span class=\"_ _b\"> </span>del <span class=\"_\"> </span>rendic<span class=\"_ _1\"></span>onto fi<span class=\"ls0\">nanziario <span class=\"_ _10\"></span>le <span class=\"_ _11\"> </span>disponibil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _10\"> </span>liquide <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>mezzi <span class=\"_ _10\"> </span>equivalenti <span class=\"_ _10\"> </span>sono <span class=\"_ _11\"> </span>rappresentati <span class=\"_ _10\"></span>dalle <span class=\"_ _11\"> </span>disponibilit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>liquide <span class=\"_ _11\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>mezzi </span>equivalenti al<span class=\"_ _1\"></span> netto degli sc<span class=\"_ _1\"></span>operti bancari alla da<span class=\"_ _1\"></span>ta di c<span class=\"_ _1\"></span>hiusura del bilancio<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span> 3.9 Attivit\u00e0 finanziari<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"ff1a\">\u2013</span> Strumenti di debito<span class=\"fs6\"> </span>In <span class=\"_ _0\"></span>funzione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>caratterist<span class=\"_ _1\"></span>iche <span class=\"_ _0\"></span>dello <span class=\"_ _0\"></span>strumento e <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>modello <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>business <span class=\"_ _0\"></span>adottato per <span class=\"_ _2\"></span>la re<span class=\"_ _0\"></span>lativa gestione, <span class=\"_ _0\"></span>le attivit\u00e0 finanzi<span class=\"_ _1\"></span>arie sono clas<span class=\"_ _1\"></span>sificate nell<span class=\"_ _1\"></span>e seguenti tre c<span class=\"_ _1\"></span>ategorie: <span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">attivit\u00e0 finanzi<span class=\"_ _1\"></span>arie valutate <span class=\"_ _4\"></span>al costo ammortizzato;<span class=\"fs6\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">attivit\u00e0 <span class=\"_ _f\"></span>finanziarie <span class=\"_ _10\"></span>valutat<span class=\"_ _4\"></span>e <span class=\"_ _10\"></span>al <span class=\"_ _a\"></span><span class=\"ff1b\">fair <span class=\"_ _10\"></span>value</span> <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>imputazione <span class=\"_ _a\"></span>degli <span class=\"_ _a\"></span>effetti <span class=\"_ _a\"></span>tra <span class=\"_ _a\"></span>le <span class=\"_ _10\"></span>altre <span class=\"_ _f\"></span>componenti <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>conto </span></span>economico compl<span class=\"_ _1\"></span>essivo (di seg<span class=\"_ _1\"></span>uito anche <span class=\"ff1b\">FVTOCI</span><span class=\"lsf\">);<span class=\"_ _4\"></span><span class=\"fs6 ls0\"> </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">attivit\u00e0 finanziarie valutate al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ff1b\">fair value</span> <span class=\"_ _0\"></span>con imputazion<span class=\"_ _1\"></span>e degli effetti a <span class=\"_ _0\"></span>conto economico (di seg<span class=\"_ _0\"></span>uito anche </span></span>FVTPL<span class=\"ff19 ls2b\">).<span class=\"fs6 ls0\"> </span></span>La <span class=\"_ _11\"> </span>rilevazione <span class=\"_ _b\"> </span>iniziale <span class=\"_ _11\"> </span>avviene <span class=\"_ _11\"> </span>al <span class=\"_ _b\"> </span><span class=\"ff1b\">fair <span class=\"_ _b\"> </span>value</span>; <span class=\"_ _11\"> </span>per <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>crediti <span class=\"_ _11\"> </span>commerciali <span class=\"_ _11\"> </span>privi <span class=\"_ _b\"> </span>di <span class=\"_ _11\"> </span>una <span class=\"_ _b\"> </span>significati<span class=\"_ _1\"></span>va <span class=\"_ _11\"> </span>componente finanziaria, il <span class=\"_ _1\"></span>valore di rileva<span class=\"_ _4\"></span>zione iniziale \u00e8 rappresenta<span class=\"_ _4\"></span>to dal prezzo della transazi<span class=\"_ _4\"></span>one.<span class=\"_ _0\"></span><span class=\"fs6\"> </span>Attivit\u00e0 finanziarie <span class=\"_ _1\"></span>valutate al<span class=\"_ _1\"></span> costo ammortizzato<span class=\"fs6\"> </span>Successivame<span class=\"_ _1\"></span>nte <span class=\"_ _d\"> </span>alla <span class=\"_ _d\"> </span>rilevazione <span class=\"_ _e\"> </span>inizia<span class=\"_ _1\"></span>le, <span class=\"_ _d\"> </span>le <span class=\"_ _e\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _d\"> </span>finanziarie <span class=\"_ _d\"> </span>che <span class=\"_ _e\"> </span>gen<span class=\"_ _1\"></span>erano <span class=\"_ _d\"> </span>flussi <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>cass<span class=\"_ _0\"></span>a <span class=\"_ _d\"> </span>contrattual<span class=\"_ _1\"></span>i rappresentati<span class=\"_ _1\"></span>vi <span class=\"_ _10\"> </span>esclusivamente <span class=\"_ _10\"></span>di <span class=\"_ _10\"> </span>pagamenti <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>capitale <span class=\"_ _10\"></span>e <span class=\"_ _10\"> </span>interessi <span class=\"_ _10\"></span>sono <span class=\"_ _10\"></span>valutate <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>costo <span class=\"_ _10\"></span>ammortizza<span class=\"_ _1\"></span>to <span class=\"_ _10\"> </span>se possedute <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>finalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>incassarne<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cassa <span class=\"_ _0\"></span>contrattuali <span class=\"_ _2\"></span>(cosiddetto<span class=\"_ _1\"></span> <span class=\"_ _f\"></span><span class=\"ff1b\">business <span class=\"_ _0\"></span>model <span class=\"_ _2\"></span>hold <span class=\"_ _2\"></span>to <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>llect</span><span class=\"ls2b\">). </span>Secondo il metodo <span class=\"_ _1\"></span>del costo ammo<span class=\"_ _1\"></span>rtizzato il valor<span class=\"_ _1\"></span>e di iscrizion<span class=\"_ _1\"></span>e iniziale \u00e8 succes<span class=\"_ _1\"></span>sivamente rettifica<span class=\"_ _1\"></span>to per ten<span class=\"_ _1\"></span>er conto <span class=\"_ _a\"></span>dei <span class=\"_ _f\"></span>rimborsi <span class=\"_ _a\"></span>in <span class=\"_ _f\"></span>quota <span class=\"_ _a\"></span>capitale, <span class=\"_ _a\"></span><span class=\"ff1a\">delle <span class=\"_ _f\"></span>eventuali <span class=\"_ _f\"></span>sv<span class=\"_ _0\"></span>alutazioni <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>dell\u2019ammo<span class=\"_ _1\"></span>rtamento <span class=\"_ _f\"></span>della <span class=\"_ _a\"></span>differenza <span class=\"_ _f\"></span>tra <span class=\"_ _a\"></span>il </span>valore di rimbo<span class=\"_ _1\"></span>rso e il valor<span class=\"_ _1\"></span>e di iscrizion<span class=\"_ _1\"></span>e iniziale.<span class=\"fs6\"> </span>L\u2019ammortamento <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _a\"></span>effettu<span class=\"_ _1\"></span>ato <span class=\"_ _f\"></span>sulla <span class=\"_ _f\"></span>base <span class=\"_ _a\"></span>del <span class=\"_ _f\"></span>tasso <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>interesse <span class=\"_ _a\"></span>interno <span class=\"_ _f\"></span>effettivo <span class=\"_ _2\"></span>che <span class=\"_ _f\"></span>rappresenta <span class=\"_ _f\"></span>il <span class=\"_ _a\"></span>tasso <span class=\"_ _f\"></span>che rende <span class=\"_ _4\"></span>uguali, <span class=\"_ _4\"></span>al <span class=\"_ _3\"></span>momento <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>rilevazione <span class=\"_ _4\"></span>iniziale, <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>attuale <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>flussi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>cassa <span class=\"_ _3\"></span>attesi <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>iscrizio<span class=\"_ _1\"></span>ne iniziale.<span class=\"fs6\"> </span>I <span class=\"_ _2\"></span>crediti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>altre <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _0\"></span>valutati <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>costo <span class=\"_ _0\"></span>ammortizzato <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>presentati <span class=\"_ _2\"></span>nello <span class=\"_ _2\"></span>stato <span class=\"_ _0\"></span>patrimoniale <span class=\"_ _0\"></span>al netto del rela<span class=\"_ _1\"></span>tivo fondo svaluta<span class=\"_ _1\"></span>zione.<span class=\"fs6\"> </span>Nell\u2019esercizi<span class=\"_ _1\"></span>o in <span class=\"_ _4\"></span>corso Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>non d<span class=\"_ _1\"></span>etiene <span class=\"_ _4\"></span>Attivit\u00e0 fina<span class=\"_ _1\"></span>nziarie <span class=\"_ _1\"></span>relative <span class=\"_ _4\"></span>a Stru<span class=\"_ _1\"></span>menti <span class=\"_ _4\"></span>di debito <span class=\"_ _4\"></span>valutate al<span class=\"_ _1\"></span> <span class=\"ff1b\">FVTOCI<span class=\"ff19\"> </span></span>e al <span class=\"ff1b\">FVTPL</span>. 3.10 Debiti finanziari e <span class=\"_ _1\"></span>prestiti obbligazi<span class=\"_ _1\"></span>onari<span class=\"fs6\"> </span>I <span class=\"_ _1\"></span>debiti <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _4\"></span>e i<span class=\"_ _4\"></span> prestiti <span class=\"_ _4\"></span>obbligazionari <span class=\"_ _4\"></span>sono <span class=\"_ _1\"></span>rilevati <span class=\"_ _1\"></span>inizial<span class=\"_ _1\"></span>mente al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ff1b\">fair <span class=\"_ _1\"></span>value<span class=\"ff19\"> <span class=\"_ _4\"></span>al netto <span class=\"_ _4\"></span>dei <span class=\"_ _1\"></span>costi <span class=\"_ _4\"></span>di tran<span class=\"_ _1\"></span>sazione,<span class=\"_ _1\"></span> </span></span>successivament<span class=\"_ _1\"></span>e vengono v<span class=\"_ _1\"></span>alutati al costo amm<span class=\"_ _1\"></span>ortizzato.<span class=\"fs6\"> </span>Nessun debito <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanzia<span class=\"_ _1\"></span>rio <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>prestito <span class=\"_ _0\"></span>obbligazionario \u00e8 <span class=\"_ _2\"></span>classificato <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>passivit\u00e0 al <span class=\"_ _2\"></span><span class=\"ff1b\">fair <span class=\"_ _0\"></span>value <span class=\"_ _2\"></span>through <span class=\"_ _0\"></span>profit <span class=\"ls2a\">or</span> </span>loss<span class=\"ff19\">.<span class=\"fs6\"> </span></span>L\u2019eventuale differenza tra la <span class=\"_ _0\"></span>somma ricevuta (al netto <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>costi di transazione) ed il <span class=\"_ _0\"></span>valore nominale del <span class=\"_ _0\"></span>debito \u00e8 rilevata a conto <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>conomico m<span class=\"_ _1\"></span>ediante l\u2019applica<span class=\"_ _1\"></span>zione del metod<span class=\"_ _1\"></span>o del tasso d\u2019int<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>resse effetti<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span><span class=\"ff19 fs6\"> </span>Le passivit\u00e0 fina<span class=\"_ _1\"></span>nziarie sono cla<span class=\"_ _1\"></span>ssificate come passivit\u00e0 correnti, <span class=\"_ _1\"></span>salvo che il Gruppo abbia<span class=\"_ _1\"></span> il diritto contrattu<span class=\"_ _1\"></span>ale di estinguere l<span class=\"_ _1\"></span>e proprie obbliga<span class=\"_ _1\"></span>zioni almeno oltre i 1<span class=\"_ _1\"></span>2 mesi dalla data d<span class=\"_ _1\"></span>el bilancio. 3.11 Cancellazione di atti<span class=\"_ _1\"></span>vit\u00e0 e passivit\u00e0<span class=\"_ _1\"></span> finanziarie<span class=\"fs6 fc0 sc0\"> </span>Attivit\u00e0 finanziarie<span class=\"_ _1\"></span><span class=\"fs6\"> </span>Un\u2019attivit\u00e0 <span class=\"_ _4\"></span>finanziaria <span class=\"_ _3\"></span>(<span class=\"_ _0\"></span>o, <span class=\"_ _4\"></span>ove a<span class=\"_ _1\"></span>pplicabil<span class=\"_ _1\"></span>e, <span class=\"_ _4\"></span>parte di <span class=\"_ _3\"></span>un\u2019attivit\u00e0 <span class=\"_ _4\"></span>finanziaria <span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>parti <span class=\"_ _4\"></span>di un<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>gruppo <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanzia<span class=\"_ _1\"></span>rie simili) viene ca<span class=\"_ _1\"></span>ncellata dal <span class=\"_ _1\"></span>bilancio quando:<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">i diritti a ric<span class=\"ff1a\">ev<span class=\"_ _1\"></span>ere flussi finanzi<span class=\"_ _1\"></span>ari dall\u2019attivit\u00e0<span class=\"_ _1\"></span> sono estinti<span class=\"_ _1\"></span>;<span class=\"ff19 fs6\"> </span></span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">il Gruppo <span class=\"_ _0\"></span>conserva <span class=\"_ _0\"></span>il diritto <span class=\"_ _0\"></span>a rice<span class=\"_ _0\"></span>vere flussi <span class=\"_ _0\"></span>finanziari dall\u2019attivit\u00e0<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>ma <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>assunto l\u2019obbligo <span class=\"_ _0\"></span>contrattual<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>di </span></span>corrisponderli inte<span class=\"_ _1\"></span>ramente e <span class=\"_ _1\"></span>senza ritardi a <span class=\"_ _1\"></span>una terza p<span class=\"_ _1\"></span>arte;<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">il Gruppo ha trasferito il<span class=\"_ _1\"></span> d<span class=\"ff1a\">iritto a ricevere flu<span class=\"_ _1\"></span>ssi finanziari dall<span class=\"_ _1\"></span>\u2019attivit\u00e0 ed ha tras<span class=\"_ _1\"></span>ferito sostanzial<span class=\"_ _1\"></span>mente tutti<span class=\"_ _1\"></span> </span></span></span>i rischi e bene<span class=\"_ _1\"></span>fici della prop<span class=\"_ _4\"></span>rie<span class=\"_ _0\"></span>t\u00e0 dell\u2019atti<span class=\"_ _1\"></span>vit\u00e0 finanziaria<span class=\"_ _1\"></span> ed il relativo co<span class=\"_ _1\"></span>ntrollo.<span class=\"ff19 fs6\"> </span>Nei casi<span class=\"_ _1\"></span> in cui <span class=\"_ _4\"></span>il Gruppo a<span class=\"_ _1\"></span>bbia <span class=\"_ _1\"></span>trasferito i <span class=\"_ _4\"></span>diritti a rice<span class=\"_ _1\"></span>vere fl<span class=\"_ _1\"></span>ussi fina<span class=\"_ _1\"></span>nzia<span class=\"ff1a\">ri da un\u2019attivi<span class=\"_ _1\"></span>t\u00e0 e no<span class=\"_ _1\"></span>n abbia <span class=\"_ _1\"></span>n\u00e9 t<span class=\"_ _4\"></span>rasferito </span>n\u00e9 <span class=\"_ _0\"></span>trattenuto sostanzialmente <span class=\"_ _0\"></span>tutti i <span class=\"_ _0\"></span>ris<span class=\"_ _0\"></span>chi e <span class=\"_ _2\"></span>benefici o <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>abbia <span class=\"_ _0\"></span>perso <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>controllo <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>stessa, <span class=\"_ _0\"></span>l\u2019attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>viene rilevata <span class=\"_ _3\"></span>nel <span class=\"_ _4\"></span>bilancio <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>Gruppo <span class=\"_ _3\"></span>nella <span class=\"_ _4\"></span>misura <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>suo <span class=\"_ _3\"></span>coinvolgimento <span class=\"_ _3\"></span>residuo <span class=\"_ _3\"></span>ne<span class=\"_ _0\"></span>ll\u2019atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3\"></span>ste<span class=\"_ _0\"></span><span class=\"ff19\">ss<span class=\"_ _0\"></span>a. <span class=\"_ _3\"></span>Il <span class=\"_ _4\"></span>coinvolgimen<span class=\"_ _1\"></span>to </span>residuo <span class=\"_ _1\"></span>che <span class=\"_ _4\"></span>prende la<span class=\"_ _1\"></span> fo<span class=\"_ _1\"></span>rma <span class=\"_ _1\"></span>di u<span class=\"_ _4\"></span>na garanzia <span class=\"_ _4\"></span>sull\u2019attivit\u00e0 <span class=\"_ _4\"></span>trasferita <span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _4\"></span>valutato al<span class=\"_ _4\"></span> minore <span class=\"_ _4\"></span>tra il <span class=\"_ _4\"></span>valore co<span class=\"_ _4\"></span>ntabile iniziale dell\u2019atti<span class=\"_ _1\"></span>vit\u00e0 e il <span class=\"_ _1\"></span>valore massimo d<span class=\"_ _1\"></span>el corrisp<span class=\"_ _1\"></span>ettivo che il Grupp<span class=\"_ _1\"></span>o potrebbe ess<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>re tenuto a cor<span class=\"_ _1\"></span>rispondere.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ff19 fs6\"> </span>Passivit\u00e0 finanziarie<span class=\"_ _1\"></span><span class=\"fs6\"> </span>Una <span class=\"_\"> </span>passivit\u00e0 <span class=\"_ _b\"> </span>f<span class=\"_ _0\"></span>inanziaria <span class=\"_ _b\"> </span>viene <span class=\"_\"> </span>cancellata <span class=\"_\"> </span>dal <span class=\"_\"> </span>bil<span class=\"_ _1\"></span>ancio <span class=\"_\"> </span>quando <span class=\"_\"> </span>l\u2019o<span class=\"_ _1\"></span>bbligo <span class=\"_\"> </span>sotto<span class=\"_ _1\"></span>stante <span class=\"_\"> </span>la <span class=\"_\"> </span>pas<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_\"> </span>\u00e8 <span class=\"_\"> </span>esti<span class=\"_ _1\"></span>nto, annullato o ade<span class=\"_ _1\"></span>mpiuto.<span class=\"fs6\"> </span>Nei <span class=\"_ _f\"></span>casi <span class=\"_ _a\"></span>in <span class=\"_ _f\"></span>cui <span class=\"_ _a\"></span>una <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _f\"></span>finanziaria <span class=\"_ _f\"></span>esistente <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>s<span class=\"_ _0\"></span>ostituita<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>da <span class=\"_ _f\"></span>un\u2019altra <span class=\"_ _f\"></span>dello <span class=\"_ _f\"></span>stesso <span class=\"_ _11\"> </span><span class=\"ff19\">prestatore, <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>condizioni </span>sostanzialment<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>diverse, <span class=\"_ _2\"></span>oppure <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>condizioni <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>esistente <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>engono <span class=\"_ _0\"></span>sostanzialmente <span class=\"_ _0\"></span>modificate, tale <span class=\"_ _1\"></span>scambio o <span class=\"_ _4\"></span>modifica <span class=\"_ _4\"></span>viene trattata <span class=\"_ _4\"></span>come una <span class=\"_ _4\"></span>cancellazione <span class=\"_ _4\"></span>contabile della <span class=\"_ _4\"></span>passivit\u00e0 origi<span class=\"_ _1\"></span>nale e <span class=\"_ _4\"></span>la rilevazi<span class=\"_ _1\"></span>one di una nuova pa<span class=\"_ _1\"></span>ssivit\u00e0, con <span class=\"_ _1\"></span>iscrizione a conto<span class=\"_ _1\"></span> economic<span class=\"_ _1\"></span>o di eventuali<span class=\"_ _1\"></span> differenze tra<span class=\"_ _1\"></span> i valori contabili<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span><span class=\"fs6\"> </span>Quando l<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>modifica e<span class=\"_ _1\"></span> lo <span class=\"_ _4\"></span>scambio <span class=\"_ _4\"></span>di passivit\u00e0 <span class=\"_ _4\"></span>finanziarie <span class=\"_ _4\"></span>non com<span class=\"_ _1\"></span>porta l<span class=\"_ _4\"></span>\u2019e<span class=\"_ _0\"></span>liminazio<span class=\"_ _1\"></span>ne co<span class=\"_ _4\"></span>ntabile l\u2019IFR<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>9 sta<span class=\"_ _4\"></span>bilisce che <span class=\"_ _0\"></span>il relativo <span class=\"_ _0\"></span>valore deve <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>rideterminato calcolando il <span class=\"_ _2\"></span><span class=\"ff1b\">net <span class=\"_ _0\"></span>present value</span> <span class=\"_ _0\"></span>dei f<span class=\"_ _0\"></span>lussi finanziari rinegoziati o modificati <span class=\"_ _2\"></span>attualizzati <span class=\"_ _2\"></span><span class=\"ff1a\">al <span class=\"_ _f\"></span>tasso <span class=\"_ _f\"></span>d\u2019interess<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>effettivo <span class=\"_ _2\"></span>dello <span class=\"_ _f\"></span>strumento <span class=\"_ _2\"></span>finanziario <span class=\"_ _2\"></span>originario. <span class=\"_ _f\"></span>Qualsia<span class=\"_ _1\"></span>si <span class=\"_ _2\"></span>differenza </span>tra <span class=\"_ _f\"></span>il <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>contabile <span class=\"_ _f\"></span>rideterminato <span class=\"_ _a\"></span>ed <span class=\"_ _a\"></span>il <span class=\"_ _f\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _f\"></span>contabile <span class=\"_ _a\"></span>dello <span class=\"_ _f\"></span>strumento <span class=\"_ _f\"></span>f<span class=\"_ _0\"></span>inanzia<span class=\"_ _1\"></span>rio <span class=\"_ _a\"></span>originario <span class=\"_ _f\"></span>deve <span class=\"_ _a\"></span>essere immediatamente<span class=\"_ _1\"></span> rilevato nel conto<span class=\"_ _1\"></span> economico. 3.12 Strumenti finanzia<span class=\"_ _1\"></span>ri derivati e attivit\u00e0<span class=\"_ _1\"></span> di copertura<span class=\"fs6\"> </span>Il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _f\"></span>Webuild <span class=\"_ _2\"></span>detiene <span class=\"_ _2\"></span>strumenti <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>derivati <span class=\"_ _2\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sono <span class=\"_ _f\"></span>iscritti <span class=\"_ _2\"></span>in <span class=\"_ _f\"></span>bilancio <span class=\"_ _2\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>al <span class=\"_ _2\"></span>metodo <span class=\"_ _2\"></span>del <span class=\"_ _10\"></span><span class=\"ff1b\">fair </span>value<span class=\"ff19\"> <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>momento <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>cui <span class=\"_ _f\"></span>il <span class=\"_ _2\"></span>contratto <span class=\"_ _f\"></span>derivato <span class=\"_ _f\"></span>viene <span class=\"_ _f\"></span>stipulato <span class=\"_ _2\"></span>sia <span class=\"_ _f\"></span>alle <span class=\"_ _f\"></span>successive <span class=\"_ _f\"></span>date <span class=\"_ _f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _f\"></span>bilancio. <span class=\"_ _f\"></span>I<span class=\"_ _0\"></span>l <span class=\"_ _f\"></span>metodo <span class=\"_ _2\"></span>di </span>contabilizza<span class=\"_ _1\"></span>zione <span class=\"_ _0\"></span>degli utili e <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>perdite<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>derivanti dalle variazioni di <span class=\"_ _2\"></span><span class=\"ff1b\">fair value</span> <span class=\"_ _0\"></span>varia a <span class=\"_ _0\"></span>seconda che <span class=\"_ _0\"></span>sussistano<span class=\"_ _4\"></span> o meno le condizioni <span class=\"_ _4\"></span>per l\u2019applicazione dell<span class=\"_ _1\"></span>\u2019<span class=\"ff1b\">h<span class=\"_ _0\"></span>edge acc<span class=\"_ _1\"></span>ounting<span class=\"ff19\"> <span class=\"ff1a\">come previsto<span class=\"_ _4\"></span> d<span class=\"_ _0\"></span>all\u2019IFRS <span class=\"_ _1\"></span>9.<span class=\"ff19 fs6\"> </span></span></span></span>Il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>Webuild <span class=\"_ _2\"></span>detiene <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>trumenti <span class=\"_ _0\"></span>finanziari <span class=\"_ _2\"></span>derivat<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>specifiche <span class=\"_ _0\"></span>finalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>copertura <span class=\"_ _0\"></span>dai <span class=\"_ _2\"></span>rischi <span class=\"_ _2\"></span>valutari <span class=\"_ _0\"></span>e finanziari <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>documenta, <span class=\"_ _4\"></span>all\u2019inizio <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>transazione <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>relazione <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>copertura, <span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>obiettivi <span class=\"_ _4\"></span>nella <span class=\"_ _1\"></span>gestione<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>rischio e <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>trategia <span class=\"_ _4\"></span>nell\u2019effett<span class=\"_ _1\"></span>uare <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>copertura c<span class=\"_ _1\"></span>os\u00ec <span class=\"_ _1\"></span>come <span class=\"_ _4\"></span>l\u2019identifica<span class=\"_ _1\"></span>zione <span class=\"_ _4\"></span>dello <span class=\"_ _4\"></span>strumento <span class=\"_ _4\"></span>di c<span class=\"_ _4\"></span>opertura, <span class=\"_ _1\"></span>l\u2019elemen<span class=\"_ _1\"></span>to o <span class=\"_\"> </span>l\u2019operazione <span class=\"_\"> </span>coperta <span class=\"_\"> </span>e <span class=\"_\"> </span>la <span class=\"_\"> </span>natura <span class=\"_ _c\"> </span>del <span class=\"_\"> </span>rischio <span class=\"_\"> </span>coperto. <span class=\"_\"> </span>In <span class=\"_ _c\"> </span>aggiunta<span class=\"_ _1\"></span> <span class=\"_\"> </span>il <span class=\"_\"> </span>G<span class=\"_ _0\"></span>ruppo <span class=\"_\"> </span>documenta, <span class=\"_\"> </span>all\u2019inizio <span class=\"_\"> </span>dell<span class=\"_ _1\"></span>a transazione <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>successivam<span class=\"_ _1\"></span>ente <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>continuativa, <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>lo <span class=\"_ _4\"></span>strumento <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>copertu<span class=\"_ _0\"></span>ra <span class=\"_ _4\"></span>rispetta <span class=\"_ _3\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>richieste <span class=\"_ _4\"></span>condizioni di efficacia nel co<span class=\"_ _4\"></span>mpensare l\u2019esposizion<span class=\"_ _1\"></span>e alle variazioni<span class=\"_ _1\"></span> di <span class=\"ff1b\">fair value<span class=\"ff19\"> </span></span>dell\u2019elemento<span class=\"_ _1\"></span> coperto o d<span class=\"_ _1\"></span>ei flussi fina<span class=\"_ _1\"></span>nziari attribuibili al<span class=\"_ _1\"></span> rischio coperto.<span class=\"fs6\"> </span>Le <span class=\"_ _a\"></span>f<span class=\"_ _0\"></span>inalit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>copertura <span class=\"_ _a\"></span>sono <span class=\"_ _a\"></span>valutate <span class=\"_ _a\"></span>in <span class=\"_ _10\"></span>base <span class=\"_ _a\"></span>agli <span class=\"_ _10\"></span>ob<span class=\"_ _1\"></span>iettivi <span class=\"_ _a\"></span>di <span class=\"_ _10\"> </span><span class=\"ff1b\">risk <span class=\"_ _10\"> </span>manageme<span class=\"_ _1\"></span>nt<span class=\"ff19\">. <span class=\"_ _10\"></span>Qualora <span class=\"_ _a\"></span>tali <span class=\"_ _a\"></span>valutazioni <span class=\"_ _a\"></span>non </span></span>risultassero conformi <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>previsto <span class=\"_ _0\"></span>dall\u2019IFRS <span class=\"_ _0\"></span>9 <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>fini <span class=\"_ _0\"></span>dell\u2019applicazi<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _0\"></span><span class=\"ff1b\">hedge <span class=\"_ _0\"></span>accounting<span class=\"ff19\">, <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>strumenti </span></span>finanziari <span class=\"_ _0\"></span>derivati <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span><span class=\"ff1a\">ientrano <span class=\"_ _0\"></span>nella <span class=\"_ _2\"></span>categoria <span class=\"_ _0\"></span>\u201cStrumenti <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>rilevazione <span class=\"_ _0\"></span>del <span class=\"_ _f\"></span><span class=\"ff1b\">fair <span class=\"_ _2\"></span>value</span></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>conto economico\u201d.<span class=\"ff19\"> </span>3.13 Benefici ai dip<span class=\"_ _1\"></span>endenti<span class=\"fs6\"> </span>Piani a benefici definit<span class=\"_ _1\"></span>i <span class=\"fs6\"> </span>I <span class=\"_ _11\"> </span>piani <span class=\"_ _b\"> </span>pensioni<span class=\"_ _1\"></span>stici <span class=\"_ _11\"> </span>a <span class=\"_ _b\"> </span>benefici <span class=\"_ _11\"> </span>definiti <span class=\"_ _11\"> </span>definiscono <span class=\"_ _11\"> </span>tipicamente <span class=\"_ _10\"> </span>l\u2019ammontare <span class=\"_ _11\"> </span>del <span class=\"_ _b\"> </span>beneficio <span class=\"_ _11\"> </span>che <span class=\"_ _11\"> </span>i <span class=\"_ _b\"> </span>dip<span class=\"_ _0\"></span><span class=\"ff19\">endenti<span class=\"_ _1\"></span> </span>riceveranno al mom<span class=\"_ _1\"></span>ento del pensioname<span class=\"_ _1\"></span>nto e che, di soli<span class=\"_ _1\"></span>to, dipende da uno o pi\u00f9 <span class=\"_ _1\"></span>fattori come l\u2019et\u00e0, gli an<span class=\"_ _4\"></span>ni di servizio <span class=\"_ _a\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _10\"></span>i <span class=\"_ _10\"></span>compensi<span class=\"_ _1\"></span>. <span class=\"_ _10\"></span>La <span class=\"_ _10\"></span>passivit\u00e0 <span class=\"_ _a\"></span>riconosciuta <span class=\"_ _10\"></span>nella <span class=\"_ _a\"></span>situazione <span class=\"_ _10\"></span>patrimoniale <span class=\"_ _a\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>finanziaria <span class=\"_ _a\"></span>a <span class=\"_ _10\"></span>fronte <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>piani<span class=\"_ _1\"></span> pensionistici<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>a <span class=\"_ _10\"> </span>be<span class=\"_ _0\"></span>nefici <span class=\"_ _10\"> </span><span class=\"ff1a\">definiti <span class=\"_ _10\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>pari <span class=\"_ _10\"> </span>al <span class=\"_ _11\"> </span>valore <span class=\"_ _11\"> </span>attuale <span class=\"_ _10\"> </span>dell\u2019obbligazione <span class=\"_ _10\"> </span>pensionistica <span class=\"_ _10\"></span>alla <span class=\"_ _10\"></span>fine <span class=\"_ _11\"> </span>del <span class=\"_ _11\"> </span>periodo, </span>includendo <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>ogni aggi<span class=\"_ _4\"></span>us<span class=\"_ _0\"></span>tamento <span class=\"_ _1\"></span>derivante<span class=\"_ _1\"></span> dai c<span class=\"_ _4\"></span>osti non rico<span class=\"_ _4\"></span>nosciuti relativi <span class=\"_ _4\"></span>a prestazioni<span class=\"_ _1\"></span> passate<span class=\"_ _1\"></span>, meno<span class=\"_ _1\"></span> il fair <span class=\"_ _1\"></span>value<span class=\"ff19\"> <span class=\"_ _4\"></span><span class=\"ff1a\">delle <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>pensionistiche <span class=\"_ _4\"></span>(\u201cplan as<span class=\"_ _4\"></span>set<span class=\"_ _0\"></span>\u201d). <span class=\"_ _4\"></span>L\u2019obbligazione <span class=\"_ _4\"></span>pensionistica <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>calcolata <span class=\"_ _4\"></span>annualmente da <span class=\"_ _3\"></span>un </span></span>attuario <span class=\"_ _b\"> </span>indipendente <span class=\"_\"> </span>uti<span class=\"_ _1\"></span>lizzando <span class=\"_ _b\"> </span>il <span class=\"_\"> </span>metodo <span class=\"_ _b\"> </span>della <span class=\"_\"> </span>\u201cp<span class=\"_ _1\"></span>roiezione <span class=\"_ _b\"> </span>unitaria <span class=\"_\"> </span>del <span class=\"_ _b\"> </span>credito\u201d <span class=\"_\"> </span>(\u201c<span class=\"_ _1\"></span>projected <span class=\"_ _b\"> </span>unit <span class=\"_\"> </span>credit<span class=\"_ _4\"></span> method\u201d). Il<span class=\"_ _4\"></span> v<span class=\"_ _0\"></span>alore attua<span class=\"_ _1\"></span>le dell\u2019obbl<span class=\"_ _1\"></span>igazione <span class=\"_ _1\"></span>pensionisti<span class=\"_ _1\"></span>ca \u00e8 calcolato <span class=\"_ _4\"></span>scontando gli<span class=\"ff19\"> esborsi attesi in<span class=\"_ _1\"></span> futuro sull<span class=\"_ _4\"></span>a </span>base <span class=\"_ _10\"> </span>del <span class=\"_ _11\"> </span>tasso <span class=\"_ _10\"></span>d\u2019interesse <span class=\"_ _10\"></span>applicato <span class=\"_ _10\"></span>ad <span class=\"_ _10\"> </span>obbligazioni <span class=\"_ _10\"></span>emesse <span class=\"_ _10\"> </span>da <span class=\"_ _10\"> </span>S<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _10\"></span>primarie <span class=\"_ _10\"></span>nella <span class=\"_ _10\"></span>stessa <span class=\"_ _10\"></span>valuta <span class=\"_ _10\"> </span>in <span class=\"_ _11\"> </span>cui <span class=\"_ _10\"></span>i benefici <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>aranno <span class=\"_ _0\"></span>pagati <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>che <span class=\"_ _2\"></span>hanno <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>scadenza <span class=\"_ _2\"></span>simile <span class=\"_ _0\"></span>a <span class=\"_ _f\"></span>quella <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>ll\u2019obbliga<span class=\"_ _1\"></span>zione <span class=\"_ _2\"></span>pensionistica. <span class=\"_ _0\"></span>Gli <span class=\"_ _2\"></span>utili <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>le pe<span class=\"ls0\">rdite attuariali<span class=\"_ _1\"></span> relative a programmi a benefici defini<span class=\"_ _1\"></span>ti derivanti da variazioni delle ipotesi attuaria<span class=\"_ _1\"></span>li utilizzate </span>o <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>modifiche de<span class=\"_ _0\"></span>lle condizioni <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>piano sono <span class=\"_ _0\"></span>rilevati <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico complessivo nell\u2019esercizio in <span class=\"_ _2\"></span>cui si verificano. Quando vengono apportate dell<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> variazioni ai benefici di un piano <span class=\"_ _0\"></span>o quando un piano viene ridotto,<span class=\"_ _1\"></span> la quota <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>beneficio economico relativa <span class=\"_ _0\"></span>alle prestazioni di <span class=\"_ _0\"></span>lavoro <span class=\"_ _0\"></span>passate <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>l\u2019util<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>la perdita <span class=\"_ _0\"></span>derivante dalla riduzione del pia<span class=\"_ _1\"></span>no sono ril<span class=\"_ _1\"></span>evati nel conto <span class=\"_ _1\"></span>economico nel momento in cui<span class=\"_ _1\"></span> la rettif<span class=\"_ _1\"></span>ica o la riduzion<span class=\"_ _1\"></span>e si verifica.<span class=\"fs6\"> </span>Piani a contribuzione <span class=\"_ _1\"></span>definita<span class=\"fs6\"> </span>Per <span class=\"_ _4\"></span>i piani <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>contribuzione <span class=\"_ _4\"></span>definita, <span class=\"_ _4\"></span>il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _4\"></span>versa <span class=\"_ _4\"></span>contributi <span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>fondi <span class=\"_ _4\"></span>pensionistici <span class=\"_ _4\"></span>sia <span class=\"_ _4\"></span>pubblici <span class=\"_ _4\"></span>che pri<span class=\"_ _1\"></span>vati <span class=\"_ _4\"></span>su bas<span class=\"_ _4\"></span>e obbligatoria, contrattual<span class=\"_ _1\"></span>e o volontaria. I co<span class=\"_ _0\"></span>ntributi sono riconosciuti come costo del personal<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> lungo il periodo in cui i dipend<span class=\"_ _1\"></span>enti prestano la<span class=\"_ _1\"></span> loro attivit\u00e0 lavo<span class=\"_ _1\"></span>rativa.<span class=\"fs6\"> </span>Il Gruppo<span class=\"_ _4\"></span> contribuisce, <span class=\"_ _4\"></span>tramite le <span class=\"_ _4\"></span>sue controllate<span class=\"_ _1\"></span> stat<span class=\"_ _1\"></span>unitensi, <span class=\"_ _1\"></span>a pia<span class=\"_ _1\"></span>ni p<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nsionistici<span class=\"_ _1\"></span> che <span class=\"_ _1\"></span>coinvolgono<span class=\"_ _4\"></span> pi\u00f9 datori <span class=\"_ _4\"></span>di lavoro <span class=\"_ _11\"> </span><span class=\"ff1a\">(cd. <span class=\"_ _11\"> </span>\u201cmulti <span class=\"_ _10\"></span>employer <span class=\"_ _11\"> </span>pension <span class=\"_ _10\"> </span>plans\u201d), <span class=\"_ _11\"> </span>che <span class=\"_ _10\"> </span>utilizzano <span class=\"_ _11\"> </span>l\u2019aggregato <span class=\"_ _10\"> </span>delle <span class=\"_ _11\"> </span>attivit\u00e0 <span class=\"_ _11\"> </span>conferite <span class=\"_ _10\"> </span>al <span class=\"_ _11\"> </span>piano <span class=\"_ _11\"> </span>per </span>erogare <span class=\"_ _1f\"> </span>benefici <span class=\"_ _2e\"> </span>ai <span class=\"_ _2e\"> </span>dipendenti <span class=\"_ _1f\"> </span>delle <span class=\"_ _2e\"> </span>diverse <span class=\"_ _2e\"> </span>entit\u00e0 <span class=\"_ _1f\"> </span>de<span class=\"_ _0\"></span>terminando <span class=\"_ _1f\"> </span>i <span class=\"_ _2e\"> </span>livelli <span class=\"_ _2e\"> </span>di <span class=\"_ _2e\"> </span>contributi <span class=\"_ _2e\"> </span>e <span class=\"_ _2e\"> </span>benefici indipendent<span class=\"_ _1\"></span>emente <span class=\"_ _4\"></span>dall\u2019identit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>dell\u2019entit\u00e0 <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>impie<span class=\"ff19\">ga <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>dipendenti. <span class=\"_ _4\"></span>Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>contabili<span class=\"_ _1\"></span>zza <span class=\"_ _4\"></span>tali <span class=\"_ _3\"></span>piani <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>tregua </span>di piani a contribuzio<span class=\"_ _4\"></span>ne definita.<span class=\"fs6\"> </span>Pagamenti basati su azioni<span class=\"_ _1\"></span><span class=\"fs6\"> </span>Il <span class=\"ff1b\">fair <span class=\"_ _4\"></span>value<span class=\"ff19\"> degli <span class=\"_ _4\"></span>incentivi ri<span class=\"_ _4\"></span>conos<span class=\"_ _0\"></span>ciuti <span class=\"_ _1\"></span>nel <span class=\"_ _4\"></span>pagamento b<span class=\"_ _1\"></span>asato <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>u azi<span class=\"_ _1\"></span>oni r<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>golato <span class=\"_ _1\"></span>con <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>trumenti <span class=\"_ _4\"></span>rappresentativi <span class=\"_ _1\"></span>di </span></span>capitale <span class=\"_ _a\"></span>concess<span class=\"_ _0\"></span>i <span class=\"_ _10\"></span>ai <span class=\"_ _10\"></span>dipendenti <span class=\"_ _a\"></span>viene <span class=\"_ _10\"></span>rilevato <span class=\"_ _10\"></span>tra <span class=\"_ _10\"></span>i <span class=\"_ _10\"></span>costi <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _10\"></span>personal<span class=\"_ _1\"></span>e, <span class=\"_ _10\"> </span>con <span class=\"_ _10\"></span>un <span class=\"_ _10\"></span>corrispondente <span class=\"_ _a\"></span>aumento <span class=\"_ _10\"></span>del<span class=\"_ _1\"></span> patrimonio netto<span class=\"_ _1\"></span>. In particolare, il relativo costo \u00e8 rilevato lungo il <span class=\"ff1b\">vesting period</span>,<span class=\"_ _1\"></span> ossia il periodo intercorren<span class=\"_ _4\"></span>te t<span class=\"ff1a\">ra la <span class=\"_ _0\"></span>data dell\u2019attribuzione (c</span>d. <span class=\"_ _0\"></span><span class=\"ff1b\">grant da<span class=\"ls9\">te</span></span>) <span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>data di <span class=\"_ _0\"></span>assegnazione, tenendo conto del <span class=\"_ _0\"></span><span class=\"ff1b\">fair <span class=\"_ _0\"></span>value</span> delle <span class=\"_ _0\"></span>azioni determinato <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span><span class=\"ff1b\">g<span class=\"_ _0\"></span>rant <span class=\"_ _3\"></span>date<span class=\"ff19\"> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>delle <span class=\"_ _3\"></span>previsioni <span class=\"_ _4\"></span>in <span class=\"_ _3\"></span>merito <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>raggiungimento <span class=\"_ _3\"></span>dei <span class=\"_ _4\"></span>parametri <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>performanc<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>associat<span class=\"_ _1\"></span>i </span></span>al piano d\u2019inc<span class=\"_ _1\"></span>entivazione.<span class=\"ff19\"> </span>3.14 Imposte sul reddito <span class=\"fs6\"> </span>Le <span class=\"_ _0\"></span>imposte <span class=\"_ _2\"></span>correnti<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>accantonate <span class=\"_ _0\"></span>secondo <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>aliquote <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>norme <span class=\"_ _0\"></span>tributarie <span class=\"_ _0\"></span>vigenti <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>Italia <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>negli <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tati <span class=\"_ _0\"></span>in cui opera il Gru<span class=\"_ _1\"></span>ppo, sulla b<span class=\"_ _1\"></span>ase della migli<span class=\"_ _1\"></span>ore stima del reddit<span class=\"_ _1\"></span>o imponibil<span class=\"_ _1\"></span>e del periodo.<span class=\"fs6\"> </span>Le <span class=\"_ _c\"> </span>passivit\u00e0 <span class=\"_\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>le <span class=\"_ _c\"> </span>attivit\u00e0 <span class=\"_\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _c\"> </span>imposte <span class=\"_ _c\"> </span>delle <span class=\"_\"> </span>s<span class=\"_ _0\"></span>ingole<span class=\"_ _1\"></span> <span class=\"_ _c\"> </span>Soc<span class=\"_ _2\"></span>iet\u00e0 <span class=\"_\"> </span>sono <span class=\"_ _d\"> </span>tra <span class=\"_\"> </span>loro <span class=\"_ _d\"> </span>comp<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nsate <span class=\"_\"> </span>ne<span class=\"_ _0\"></span>i <span class=\"_ _c\"> </span>casi <span class=\"_ _c\"> </span>in <span class=\"_ _c\"> </span>cui <span class=\"_ _c\"> </span>la compensazione \u00e8<span class=\"_ _1\"></span> giuridicamente c<span class=\"_ _1\"></span>onsentita.  <span class=\"fs6\"> </span>La <span class=\"_ _f\"></span>Societ\u00e0 <span class=\"_ _2\"></span>ha <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>essere, <span class=\"_ _2\"></span>a <span class=\"_ _f\"></span>far <span class=\"_ _f\"></span>data <span class=\"_ _2\"></span>dal <span class=\"_ _f\"></span>1\u00b0 <span class=\"_ _f\"></span>gennaio <span class=\"_ _2\"></span>2004, <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>Consolidato <span class=\"_ _2\"></span>Fiscale <span class=\"_ _2\"></span>Nazionale <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>cui <span class=\"_ _f\"></span>agli <span class=\"_ _2\"></span>artt. <span class=\"_ _2\"></span>1<span class=\"_ _0\"></span>17 <span class=\"_ _2\"></span>e seguenti <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _10\"></span>D.P.R<span class=\"ff1a\">. <span class=\"_ _10\"></span>n\u00b0 <span class=\"_ _10\"></span>917<span class=\"_ _1\"></span>/86. <span class=\"_ _10\"></span>Nell\u2019anno <span class=\"_ _a\"></span>2022<span class=\"_ _0\"></span><span class=\"ff19\"> <span class=\"_ _10\"></span><span class=\"ls19\">ha</span>nno <span class=\"_ _a\"></span>parte<span class=\"_ _0\"></span>cipato <span class=\"_ _10\"></span>alla<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>procedura, <span class=\"_ _a\"></span>oltre <span class=\"_ _11\"> </span>alla <span class=\"_ _a\"></span>Capogruppo, <span class=\"_ _11\"> </span><span class=\"ls1e\">15</span> </span></span>Societ\u00e0 <span class=\"_ _10\"></span>controlla<span class=\"_ _1\"></span>te <span class=\"_ _10\"></span>italiane. <span class=\"_ _a\"></span>I<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>rapporti<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>fra <span class=\"_ _10\"></span>Capogruppo <span class=\"_ _a\"></span>e <span class=\"_ _10\"> </span>Societ\u00e0 <span class=\"_ _10\"></span>controllate <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _10\"></span>regolati<span class=\"_ _1\"></span>, <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>questi <span class=\"_ _a\"></span>f<span class=\"_ _0\"></span>ini, <span class=\"_ _10\"></span>con appositi negozi <span class=\"_ _1\"></span>di consolida<span class=\"_ _1\"></span>mento. 3.15 Attivit\u00e0 per impo<span class=\"_ _1\"></span>ste anticipate e le Pa<span class=\"_ _1\"></span>ssivit\u00e0 per imposte differite<span class=\"fs6 fc0 sc0\"> </span>Le <span class=\"_ _10\"> </span>attivit\u00e0 <span class=\"_ _11\"> </span>per <span class=\"_ _10\"> </span>imposte <span class=\"_ _10\"></span>anticipate <span class=\"_ _10\"></span>e <span class=\"_ _10\"> </span>le <span class=\"_ _11\"> </span>passivit\u00e0 <span class=\"_ _10\"></span>per <span class=\"_ _10\"> </span>imposte <span class=\"_ _10\"> </span>differite <span class=\"_ _10\"></span>sono <span class=\"_ _11\"> </span>calcola<span class=\"_ _1\"></span>te <span class=\"_ _11\"> </span>in <span class=\"_ _10\"> </span>base <span class=\"_ _10\"> </span>alle <span class=\"_ _11\"> </span>differenze<span class=\"_ _1\"></span> temporanee <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alori <span class=\"_ _2\"></span>dell\u2019att<span class=\"_ _1\"></span>ivo <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>del <span class=\"_ _2\"></span>passivo <span class=\"_ _2\"></span>iscritti <span class=\"_ _2\"></span>in <span class=\"_ _f\"></span>bilancio <span class=\"_ _0\"></span>ed <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>corrispon<span class=\"_ _1\"></span>denti <span class=\"_ _2\"></span>valori <span class=\"_ _2\"></span>riconosciuti <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>fini fi<span class=\"ff1a ls0\">scali. <span class=\"_ _10\"></span>L\u2019iscrizione <span class=\"_ _10\"> </span>di <span class=\"_ _b\"> </span>attivit<span class=\"_ _4\"></span>\u00e0 <span class=\"_ _b\"> </span>per <span class=\"_ _10\"> </span>imposte <span class=\"_ _11\"> </span>anticipate <span class=\"_ _10\"> </span>\u00e8 <span class=\"_ _11\"> </span>effettuata <span class=\"_ _11\"> </span>quando <span class=\"_ _10\"> </span>il <span class=\"_ _11\"> </span>Gruppo <span class=\"_ _11\"> </span>ritiene <span class=\"_ _10\"> </span>pr<span class=\"_ _0\"></span>obabile <span class=\"_ _10\"> </span>il <span class=\"_ _11\"> </span>loro </span>recupero.<span class=\"fs6\"> </span>Il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>imposte <span class=\"_ _2\"></span>antici<span class=\"_ _1\"></span>pate <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>riesaminato <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>ogni <span class=\"_ _2\"></span>chiusura<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _0\"></span>ridotto <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>misura <span class=\"_ _0\"></span>in cui non <span class=\"_ _1\"></span>risulti <span class=\"_ _1\"></span>pi\u00f9 <span class=\"ff1a\">p<span class=\"_ _1\"></span>robabile <span class=\"_ _4\"></span>che sufficienti i<span class=\"_ _4\"></span>mponibili fiscal<span class=\"_ _1\"></span>i possano <span class=\"_ _4\"></span>rendersi dispo<span class=\"_ _1\"></span>nibili in <span class=\"_ _4\"></span>futuro per l<span class=\"_ _1\"></span>\u2019utilizzo <span class=\"_ _4\"></span>in </span>tutto o in part<span class=\"_ _1\"></span>e di tale credi<span class=\"_ _1\"></span>to.<span class=\"fs6\"> </span>Le <span class=\"_ _4\"></span>imposte <span class=\"_ _4\"></span>differite <span class=\"_ _4\"></span>attive <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>pass<span class=\"_ _0\"></span>ive <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>calcolate <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>alle <span class=\"_ _4\"></span>aliquote <span class=\"_ _4\"></span>fiscali <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>ci <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>attende <span class=\"_ _4\"></span>vengano <span class=\"_ _4\"></span>applicate<span class=\"_ _1\"></span> a<span class=\"ff1a\">ll\u2019esercizio <span class=\"_ _4\"></span>in cui <span class=\"_ _4\"></span>tali att<span class=\"_ _1\"></span>ivit\u00e0<span class=\"_ _1\"></span> si <span class=\"_ _4\"></span>realizzeranno <span class=\"_ _4\"></span>o tali <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _4\"></span>si esting<span class=\"_ _1\"></span>ueranno, <span class=\"_ _1\"></span>considera<span class=\"_ _1\"></span>ndo <span class=\"_ _1\"></span>le al<span class=\"_ _1\"></span>iquote <span class=\"_ _4\"></span>in vigor<span class=\"_ _1\"></span>e </span>e quelle gi\u00e0 <span class=\"_ _1\"></span>emanate o sost<span class=\"_ _4\"></span>anzialmente emanate alla<span class=\"_ _1\"></span> data di bila<span class=\"_ _1\"></span>ncio.<span class=\"fs6\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>imposte <span class=\"_ _2\"></span>anticipate <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>imposte <span class=\"_ _0\"></span>dif<span class=\"_ _0\"></span>ferite <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>classificate <span class=\"_ _0\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _f\"></span>passi<span class=\"_ _1\"></span>vit\u00e0 non correnti <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> sono comp<span class=\"_ _1\"></span>ensate a li<span class=\"_ _1\"></span>vello di singola<span class=\"_ _4\"></span> Impresa se rif<span class=\"_ _1\"></span>erite a impo<span class=\"_ _1\"></span>ste compen<span class=\"_ _1\"></span>sabili. Il sa<span class=\"_ _1\"></span>ldo se atti<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>o \u00e8 iscritto alla<span class=\"_ _1\"></span> voce \u201cAttivit\u00e0 <span class=\"_ _1\"></span>fiscali diff<span class=\"_ _1\"></span>erite\u201d; se passiv<span class=\"_ _1\"></span>o alla<span class=\"_ _1\"></span> voce \u201cPassivit\u00e0 fisca<span class=\"_ _0\"></span>li differit<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>\u201d.<span class=\"ff19 fs6\"> </span>Le <span class=\"_ _10\"></span>imposte <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>potrebbero <span class=\"_ _a\"></span>generarsi <span class=\"_ _10\"></span>dal <span class=\"_ _a\"></span>trasferimento <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>utili <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>distribuiti <span class=\"_ _10\"></span>delle <span class=\"_ _a\"></span>Societ\u00e0 <span class=\"_ _a\"></span>controllate <span class=\"_ _a\"></span>sono calcolate solo nel ca<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>o sussista<span class=\"_ _1\"></span> la reale intenzion<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> di trasf<span class=\"_ _1\"></span>erire tali utili.<span class=\"fs6\"> </span>Nel <span class=\"_ _10\"> </span>caso <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>operazioni <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>cui <span class=\"_ _10\"> </span>rilevazione <span class=\"_ _11\"> </span>avviene <span class=\"_ _10\"></span>direttament<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>a <span class=\"_ _11\"> </span>patrimonio <span class=\"_ _10\"></span>netto, <span class=\"_ _10\"></span>il <span class=\"_ _10\"> </span>relativo <span class=\"_ _10\"> </span>effetto <span class=\"_ _10\"> </span>fiscale differito o antici<span class=\"_ _1\"></span>pato \u00e8 anch<span class=\"_ _1\"></span>\u2019esso rilevato a <span class=\"_ _1\"></span>patrimonio netto<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>3.16 Fondi per rischi e o<span class=\"_ _1\"></span>neri<span class=\"fs6\"> </span>Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>Webuild, <span class=\"_ _4\"></span>sulla <span class=\"_ _1\"></span>base <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>quanto <span class=\"_ _4\"></span>previsto <span class=\"_ _4\"></span>dallo <span class=\"_ _4\"></span>IAS <span class=\"_ _4\"></span>37, <span class=\"_ _1\"></span>effettua <span class=\"_ _4\"></span>accantona<span class=\"_ _1\"></span>menti <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>ondi <span class=\"_ _4\"></span>per rischi<span class=\"_ _4\"></span> ed<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>oneri laddove esistono<span class=\"_ _1\"></span> i seguenti <span class=\"_ _1\"></span>presupposti:<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">il <span class=\"_ _b\"> </span>Gruppo <span class=\"_ _b\"> </span>o <span class=\"_ _b\"> </span>una <span class=\"_ _b\"> </span>delle <span class=\"_ _11\"> </span>Societ\u00e0 <span class=\"_ _b\"> </span>appartenenti <span class=\"_ _11\"> </span>ad <span class=\"_ _b\"> </span>esso <span class=\"_ _b\"> </span>abbia <span class=\"_ _b\"> </span>contratto <span class=\"_ _b\"> </span>un\u2019obbliga<span class=\"_ _1\"></span>zione <span class=\"_ _b\"> </span>attuale, <span class=\"_ _11\"> </span>legale <span class=\"_ _b\"> </span>o </span></span>implicita, all<span class=\"_ _1\"></span>a data di bilancio che<span class=\"_ _1\"></span> preveda un esbo<span class=\"_ _1\"></span>rso finanziario p<span class=\"_ _1\"></span>er effetto di e<span class=\"_ _1\"></span>venti c<span class=\"_ _0\"></span>he si sono verificati<span class=\"_ _4\"></span> in passato;<span class=\"_ _1\"></span><span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">l\u2019adempiment<span class=\"_ _1\"></span>o dell\u2019obbliga<span class=\"_ _1\"></span>zione (mediante l<span class=\"_ _1\"></span>\u2019esborso finanzi<span class=\"_ _1\"></span>ario) deve ess<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>re probabile;<span class=\"ff19 fs6\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">l\u2019ammontar<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>dell\u2019obbligazione <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _a\"></span>ragionevolment<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>stimabile <span class=\"_ _f\"></span>(effettuazione <span class=\"_ _f\"></span>della <span class=\"_ _a\"></span>migliore <span class=\"_ _a\"></span>stima <span class=\"_ _f\"></span>possibile </span></span>dell\u2019onere futur<span class=\"_ _1\"></span>o).<span class=\"ff19 fs6\"> </span>Quando <span class=\"_ _e\"> </span>l\u2019e<span class=\"ff19\">ffetto <span class=\"_ _d\"> </span>finanziario <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _e\"> </span>tempo <span class=\"_ _d\"> </span>\u00e8 <span class=\"_ _e\"> </span>significativo <span class=\"_ _d\"> </span>e <span class=\"_ _e\"> </span>le <span class=\"_ _e\"> </span>date <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>pagame<span class=\"_ _1\"></span>nto <span class=\"_ _e\"> </span>delle <span class=\"_ _e\"> </span>obbli<span class=\"_ _1\"></span>gazioni <span class=\"_ _e\"> </span>sono<span class=\"_ _4\"></span> </span>attendibilment<span class=\"_ _1\"></span>e stimabili, il valore riconosciuto come fondo \u00e8 <span class=\"_ _0\"></span>pari<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ai flussi di cassa futuri ante <span class=\"_ _0\"></span>imposte (ovvero gli esborsi <span class=\"_ _4\"></span>previsti) attualizz<span class=\"_ _1\"></span>ati a<span class=\"_ _1\"></span>d un tasso ch<span class=\"_ _1\"></span>e riflett<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> la<span class=\"_ _1\"></span> valutazione <span class=\"_ _1\"></span>corrente <span class=\"_ _4\"></span>di mercato e <span class=\"_ _1\"></span>i ri<span class=\"_ _1\"></span>schi specifici<span class=\"_ _1\"></span> della<span class=\"_ _1\"></span> passivit\u00e0.<span class=\"fs6\"> </span>L\u2019incremento <span class=\"_\"> </span>del <span class=\"_\"> </span>fondo <span class=\"_\"> </span>connesso <span class=\"_\"> </span>al <span class=\"_ _c\"> </span>trascorrere <span class=\"_\"> </span>del <span class=\"_\"> </span>tempo <span class=\"_\"> </span>\u00e8 <span class=\"_\"> </span>imputato <span class=\"_\"> </span>a <span class=\"_ _c\"> </span>conto <span class=\"_\"> </span>economico, <span class=\"_\"> </span>come <span class=\"_\"> </span>costo finanziario.<span class=\"fs6\"> </span>Qualora i flussi di cassa pr<span class=\"_ _1\"></span>evisti siano inclusi in un intervallo di stime per le quali al<span class=\"_ _1\"></span> momento si valuta uguale<span class=\"_ _1\"></span> la probabilit\u00e0<span class=\"_ _1\"></span> di accadimento, per <span class=\"_ _1\"></span>valutare la passi<span class=\"_ _1\"></span>vit\u00e0 viene attuali<span class=\"_ _1\"></span>zzato il valor<span class=\"_ _1\"></span>e mediano d<span class=\"_ _1\"></span>ell\u2019intervall<span class=\"_ _1\"></span>o. <span class=\"_ _0\"></span><span class=\"ff19 fs6\"> </span>Gli <span class=\"_ _f\"></span>accantonamenti <span class=\"_ _f\"></span>per <span class=\"_ _a\"></span>costi <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>ristrutturazio<span class=\"_ _1\"></span>ne <span class=\"_ _f\"></span>sono <span class=\"_ _a\"></span>rilevati <span class=\"_ _f\"></span>quando <span class=\"_ _a\"></span>la <span class=\"_ _f\"></span>Capogruppo <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>la <span class=\"_ _f\"></span>Societ\u00e0 <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _f\"></span>Gruppo interessata ha ap<span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>ovato u<span class=\"_ _1\"></span>n piano formale<span class=\"_ _1\"></span> dettagliato gi<span class=\"_ _1\"></span>\u00e0 avviato e comu<span class=\"_ _1\"></span>nicato ai terzi int<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ressati. 3.17 Divisa estera<span class=\"fs6\"> </span>3.17.1 Operazioni in divi<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>a estera<span class=\"fs6\"> </span>Le operazioni <span class=\"_ _0\"></span>in divisa estera s<span class=\"_ _0\"></span>ono convertite nella moneta <span class=\"_ _0\"></span>funzionale di <span class=\"_ _0\"></span>ciascuna entit\u00e0 del Gruppo <span class=\"_ _0\"></span>al tasso di cambio in vigore all<span class=\"_ _1\"></span>a data dell\u2019op<span class=\"_ _1\"></span>erazione.<span class=\"ff19 fs6\"> </span>Gli <span class=\"_ _1\"></span>elementi <span class=\"_ _4\"></span>monetari in <span class=\"_ _4\"></span>divisa <span class=\"ff1a\">e<span class=\"_ _1\"></span>stera <span class=\"_ _1\"></span>alla <span class=\"_ _4\"></span>data di <span class=\"_ _4\"></span>chiusura d<span class=\"_ _1\"></span>ell\u2019esercizio <span class=\"_ _4\"></span>sono con<span class=\"_ _1\"></span>vertiti <span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span>lla <span class=\"ff19\">moneta <span class=\"_ _4\"></span>funzionale<span class=\"_ _1\"></span> </span></span>utilizzando il <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>cambio alla <span class=\"_ _0\"></span>medesima <span class=\"_ _0\"></span>data. <span class=\"_ _0\"></span>Gli <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>lementi <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>monetari <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>valutati <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>costo <span class=\"_ _0\"></span>storico in una divisa <span class=\"ff1a\">estera sono co<span class=\"_ _1\"></span>nvertiti utilizz<span class=\"_ _1\"></span>ando il tasso di cambio all<span class=\"_ _1\"></span>a medesima data<span class=\"_ _1\"></span> dell\u2019operazione. I rica<span class=\"_ _1\"></span>vi ed </span>i <span class=\"_ _1\"></span>costi <span class=\"_ _4\"></span>connessi a<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>operazioni <span class=\"_ _4\"></span>in val<span class=\"_ _1\"></span>uta <span class=\"_ _4\"></span>vengono ril<span class=\"_ _1\"></span>evati <span class=\"_ _4\"></span>a conto <span class=\"_ _4\"></span>economico <span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>cambio del <span class=\"_ _4\"></span>giorno <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _4\"></span>si ef<span class=\"_ _1\"></span>fettua l\u2019operazione. <span class=\"_ _0\"></span>Eventuali significativi e<span class=\"_ _0\"></span>ffetti <span class=\"_ _0\"></span>conseguenti a <span class=\"_ _2\"></span>variazioni <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>cambi<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>intervenute <span class=\"_ _0\"></span>successivament<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>alla<span class=\"_ _1\"></span> chiusura dell\u2019<span class=\"_ _1\"></span>esercizio vengono co<span class=\"_ _4\"></span>mmentati nelle note espl<span class=\"_ _1\"></span>icative.<span class=\"ff19 fs6\"> </span>3.17.2 Conversion<span class=\"_ _1\"></span>e in Euro dei bilanci delle Gestioni e<span class=\"_ _1\"></span>stere<span class=\"fs6\"> </span>I bilanci <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>Societ\u00e0 cont<span class=\"_ _1\"></span>rollate, col<span class=\"_ _1\"></span>legate <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> dei <span class=\"ff1b\">j<span class=\"_ _1\"></span>oint arra<span class=\"_ _1\"></span>ngement<span class=\"ff19\">, uti<span class=\"_ _1\"></span>lizzati<span class=\"_ _1\"></span> ai <span class=\"_ _1\"></span>fini della r<span class=\"_ _4\"></span>edazione del pr<span class=\"_ _1\"></span>esente </span></span>Bilancio <span class=\"_ _11\"> </span>consolidato, <span class=\"_ _11\"> </span>sono <span class=\"_ _11\"> </span>espressi <span class=\"_ _11\"> </span>nella <span class=\"_ _11\"> </span>divisa <span class=\"_ _b\"> </span><span class=\"ff1a\">dell\u2019ambiente<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>economico <span class=\"_ _11\"> </span>primario <span class=\"_ _b\"> </span>in <span class=\"_ _11\"> </span>cui <span class=\"_ _11\"> </span>le <span class=\"_ _b\"> </span>stesse <span class=\"_ _11\"> </span>operano<span class=\"_ _4\"></span> </span>(moneta <span class=\"_ _11\"> </span>funzionale). <span class=\"_ _11\"> </span>Qualora <span class=\"_ _11\"> </span>i <span class=\"_ _b\"> </span>bilanci <span class=\"_ _10\"> </span>de<span class=\"_ _0\"></span>lle <span class=\"_ _11\"> </span>I<span class=\"_ _0\"></span>mprese <span class=\"_ _10\"> </span>partecipate <span class=\"_ _11\"> </span>s<span class=\"_ _0\"></span>iano <span class=\"_ _11\"> </span>espress<span class=\"_ _1\"></span>i <span class=\"_ _11\"> </span>in <span class=\"_ _b\"> </span>moneta <span class=\"_ _11\"> </span>estera <span class=\"_ _b\"> </span>gli <span class=\"_ _11\"> </span>stessi vengono <span class=\"_ _10\"></span>conve<span class=\"_ _1\"></span>rtiti <span class=\"_ _10\"></span>in <span class=\"_ _a\"></span>Euro <span class=\"_ _10\"></span>applicand<span class=\"_ _1\"></span>o <span class=\"_ _10\"></span>i <span class=\"_ _a\"></span>cambi <span class=\"_ _10\"></span>in <span class=\"_ _a\"></span>essere <span class=\"_ _10\"></span>alla <span class=\"_ _a\"></span>data <span class=\"_ _10\"> </span>di <span class=\"_ _10\"></span>chiusura <span class=\"_ _a\"></span>dell\u2019eserci<span class=\"ff19\">zio <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>le <span class=\"_ _a\"></span>voci <span class=\"_ _10\"></span>della </span>situazione <span class=\"_ _2\"></span>patrimoniale <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>finanziaria <span class=\"_ _2\"></span>ed <span class=\"_ _f\"></span>i <span class=\"_ _2\"></span>cambi <span class=\"_ _2\"></span>medi <span class=\"_ _f\"></span>dell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>per <span class=\"_ _f\"></span>le <span class=\"_ _2\"></span>voci <span class=\"_ _f\"></span>di <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>conomico, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>quanto rappresentano <span class=\"_ _1\"></span>delle ragionevoli appr<span class=\"_ _1\"></span>ossimazioni d<span class=\"_ _1\"></span>el cambio <span class=\"ff1b\">spot</span>.<span class=\"fs6\"> </span>Le <span class=\"_ _2\"></span>differenze <span class=\"_ _2\"></span>originate <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>conversione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>patrimonio <span class=\"_ _2\"></span>ne<span class=\"_ _0\"></span>tto <span class=\"_ _2\"></span>iniziale <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>cambi <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>fine <span class=\"_ _2\"></span>periodo <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>le <span class=\"_ _0\"></span>differenze originatesi <span class=\"_ _0\"></span>nella <span class=\"_ _2\"></span>conversione <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oci <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>situazione <span class=\"_ _2\"></span>patrimoniale<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>cambio <span class=\"_ _f\"></span><span class=\"ff1b\">spot</span> <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico <span class=\"_ _0\"></span>al cambio medio d<span class=\"_ _1\"></span>el periodo vengon<span class=\"_ _1\"></span>o imputate alla ri<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>erva di conv<span class=\"_ _1\"></span>ersione.<span class=\"fs6\"> </span>I cambi applicati<span class=\"_ _1\"></span> nella conv<span class=\"_ _1\"></span>ersione in Euro d<span class=\"_ _1\"></span>ei bilanci e<span class=\"_ _1\"></span>spressi in moneta <span class=\"_ _1\"></span>estera sono i seg<span class=\"_ _1\"></span>uenti:<span class=\"fs6\"> </span>Cambio Chiusura<span class=\"fca sc0\"> </span>Cambio Medio<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Cambio Chiusura<span class=\"fca sc0\"> </span>Cambio Medio<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Divisa Dicembre 2021<span class=\"fca sc0\"> </span>2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Dicembre 2022<span class=\"fca sc0\"> </span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>AED Dirham Emirati Arabi 4,1595<span class=\"fca sc0\"> </span>4,3436<span class=\"fca sc0\"> </span>3,9171<span class=\"fca sc0\"> </span>3,8673<span class=\"fca sc0\"> </span>ARS Peso Argentina 116,3622<span class=\"fca sc0\"> </span>116,3622<span class=\"fca sc0\"> </span>188,5033<span class=\"fca sc0\"> </span>188,5033<span class=\"fca sc0\"> </span>AUD Dollaro Australiano 1,5615<span class=\"fca sc0\"> </span>1,5749<span class=\"fca sc0\"> </span>1,5693<span class=\"fca sc0\"> </span>1,5167<span class=\"fca sc0\"> </span>BGN Nuovo Lev Bulgaria 1,9558<span class=\"fca sc0\"> </span>1,9558<span class=\"fca sc0\"> </span>1,9558<span class=\"fca sc0\"> </span>1,9558<span class=\"fca sc0\"> </span>BRL Real Brasile 6,3101<span class=\"fca sc0\"> </span>6,3779<span class=\"fca sc0\"> </span>5,6386<span class=\"fca sc0\"> </span>5,4399<span class=\"fca sc0\"> </span>CAD Dollaro Canadese 1,4393<span class=\"fca sc0\"> </span>1,4826<span class=\"fca sc0\"> </span>1,4440<span class=\"fca sc0\"> </span>1,3695<span class=\"fca sc0\"> </span>CHF Franco Svizzero 1,0331<span class=\"fca sc0\"> </span>1,0811<span class=\"fca sc0\"> </span>0,9847<span class=\"fca sc0\"> </span>1,0047<span class=\"fca sc0\"> </span>CLP Peso Cileno 964,3500<span class=\"fca sc0\"> </span>898,3900<span class=\"fca sc0\"> </span>913,8200<span class=\"fca sc0\"> </span>917,8300<span class=\"fca sc0\"> </span>COP Peso Colombiano 4.598,6800<span class=\"fca sc0\"> </span>4.429,4800<span class=\"fca sc0\"> </span>5.172,4700<span class=\"fca sc0\"> </span>4.473,2800<span class=\"fca sc0\"> </span>DKK Corona Danese 7,4364<span class=\"fca sc0\"> </span>7,4370<span class=\"fca sc0\"> </span>7,4365<span class=\"fca sc0\"> </span>7,4396<span class=\"fca sc0\"> </span>DOP Peso Dominicano 64,9469<span class=\"fca sc0\"> </span>67,5229<span class=\"fca sc0\"> </span>59,9444<span class=\"fca sc0\"> </span>57,9251<span class=\"fca sc0\"> </span>DZD Dinaro Algerino 157,4077<span class=\"fca sc0\"> </span>159,6527<span class=\"fca sc0\"> </span>146,5049<span class=\"fca sc0\"> </span>149,6452<span class=\"fca sc0\"> </span>GBP Sterlina Gran Bretagna 0,8403<span class=\"fca sc0\"> </span>0,8596<span class=\"fca sc0\"> </span>0,8869<span class=\"fca sc0\"> </span>0,8528<span class=\"fca sc0\"> </span>IDR Rupia indonesiana 16.100,4200<span class=\"fca sc0\"> </span>16.920,7200<span class=\"fca sc0\"> </span>16.519,8200<span class=\"fca sc0\"> </span>15.625,2500<span class=\"fca sc0\"> </span>INR Rupie Indiana 84,2292<span class=\"fca sc0\"> </span>87,4392<span class=\"fca sc0\"> </span>88,1710<span class=\"fca sc0\"> </span>82,6864<span class=\"fca sc0\"> </span>KWD Dinaro Kuwaitiano 0,3427<span class=\"fca sc0\"> </span>0,3569<span class=\"fca sc0\"> </span>0,3266<span class=\"fca sc0\"> </span>0,3225<span class=\"fca sc0\"> </span>LSL Loti lesothiano 18,0625<span class=\"fca sc0\"> </span>17,4760<span class=\"fca sc0\"> </span>18,0986<span class=\"fca sc0\"> </span>17,2082<span class=\"fca sc0\"> </span>LYD Dinaro Libico 5,2078<span class=\"fca sc0\"> </span>5,3355<span class=\"fca sc0\"> </span>5,1486<span class=\"fca sc0\"> </span>5,0549<span class=\"fca sc0\"> </span>MAD Dirham Marocco 10,4830<span class=\"fca sc0\"> </span>10,6260<span class=\"fca sc0\"> </span>11,1580<span class=\"fca sc0\"> </span>10,6780<span class=\"fca sc0\"> </span>MYR Ringgit Malaysia 4,7184<span class=\"fca sc0\"> </span>4,9015<span class=\"fca sc0\"> </span>4,6984<span class=\"fca sc0\"> </span>4,6279<span class=\"fca sc0\"> </span>NA<span class=\"ls0\">D Dollaro Namibiano </span>18,0625<span class=\"fca sc0\"> </span>17,4759<span class=\"fca sc0\"> </span>18,0986<span class=\"fca sc0\"> </span>17,2082<span class=\"fca sc0\"> </span>NGN Naira Nigeria 466,8577<span class=\"fca sc0\"> </span>470,9220<span class=\"fca sc0\"> </span>477,9221<span class=\"fca sc0\"> </span>445,3623<span class=\"fca sc0\"> </span>NIO Cordoba Nicaragua 40,1260<span class=\"fca sc0\"> </span>41,5150<span class=\"fca sc0\"> </span>38,9150<span class=\"fca sc0\"> </span>37,8057<span class=\"fca sc0\"> </span>NOK Corona Norvegese 9,9888<span class=\"fca sc0\"> </span>10,1633<span class=\"fca sc0\"> </span>10,5138<span class=\"fca sc0\"> </span>10,1026<span class=\"fca sc0\"> </span>OMR Rial Omanita 0,4355<span class=\"fca sc0\"> </span>0,4548<span class=\"fca sc0\"> </span>0,4101<span class=\"fca sc0\"> </span>0,4049<span class=\"fca sc0\"> </span>PEN Nuevo Sol Per\u00f9 4,5193<span class=\"fca sc0\"> </span>4,5914<span class=\"fca sc0\"> </span>4,0459<span class=\"fca sc0\"> </span>4,0376<span class=\"fca sc0\"> </span>PGK Papua Nuova Guinea Kina 3,9768<span class=\"fca sc0\"> </span>4,1577<span class=\"fca sc0\"> </span>3,7530<span class=\"fca sc0\"> </span>3,7086<span class=\"fca sc0\"> </span>PKR Rupia Pakistana 200,8766<span class=\"fca sc0\"> </span>192,7325<span class=\"fca sc0\"> </span>241,7943<span class=\"fca sc0\"> </span>214,8552<span class=\"fca sc0\"> </span>PLN Zloty Polonia 4,5969<span class=\"fca sc0\"> </span>4,5652<span class=\"fca sc0\"> </span>4,6808<span class=\"fca sc0\"> </span>4,6861<span class=\"fca sc0\"> </span>QAR Riyal Qatar 4,1227<span class=\"fca sc0\"> </span>4,3052<span class=\"fca sc0\"> </span>3,8824<span class=\"fca sc0\"> </span>3,8331<span class=\"fca sc0\"> </span>RON Nuovo Leu Romania 4,9490<span class=\"fca sc0\"> </span>4,9215<span class=\"fca sc0\"> </span>4,9495<span class=\"fca sc0\"> </span>4,9313<span class=\"fca sc0\"> </span>SAR Riyal Saudita 4,2473<span class=\"fca sc0\"> </span>4,4353<span class=\"fca sc0\"> </span>3,9998<span class=\"fca sc0\"> </span>3,9489<span class=\"fca sc0\"> </span>SEK Corona Svedese 10,2503<span class=\"fca sc0\"> </span>10,1465<span class=\"fca sc0\"> </span>11,1218<span class=\"fca sc0\"> </span>10,6296<span class=\"fca sc0\"> </span>SGD Dollaro Singapore 1,5279<span class=\"fca sc0\"> </span>1,5891<span class=\"fca sc0\"> </span>1,4300<span class=\"fca sc0\"> </span>1,4512<span class=\"fca sc0\"> </span>TRY Lira Turchia (nuova) 15,2335<span class=\"fca sc0\"> </span>10,5124<span class=\"fca sc0\"> </span>19,9649<span class=\"fca sc0\"> </span>19,9649<span class=\"fca sc0\"> </span>USD Dollaro USA 1,1326<span class=\"fca sc0\"> </span>1,1827<span class=\"fca sc0\"> </span>1,0666<span class=\"fca sc0\"> </span>1,0530<span class=\"fca sc0\"> </span>VED Bolivar Digitale Venezuela (*) 5,2003<span class=\"fca sc0\"> </span>3,8104<span class=\"fca sc0\"> </span>18,4064<span class=\"fca sc0\"> </span>6,9916<span class=\"fca sc0\"> </span>ZAR Rand Sudafricano 18,0625<span class=\"fca sc0\"> </span>17,4766<span class=\"fca sc0\"> </span>18,0986<span class=\"fca sc0\"> </span>17,2086<span class=\"fca sc0\"> </span>(*) Dal 1\u00b0 ottobre 2021, il<span class=\"_ _1\"></span> Governo venezuelano, con Decreto del Presidente de<span class=\"_ _1\"></span>lla Repubblica n\u00b0 4.553 del 6 a<span class=\"_ _1\"></span>gosto 2021 <span class=\"_ _0\"></span>(Gaceta Oficial<span class=\"_ _1\"></span><span class=\"fca sc0\"> </span>n\u00b0 <span class=\"_ _1\"></span>42.185 <span class=\"_ _1\"></span>del 6 <span class=\"_ _1\"></span>agosto <span class=\"_ _1\"></span>2021), ha <span class=\"_ _4\"></span>appl<span class=\"_ _0\"></span>icato una <span class=\"_ _4\"></span>nuova scala <span class=\"_ _4\"></span>monetari<span class=\"_ _0\"></span>a, <span class=\"_ _1\"></span>che prevede <span class=\"_ _4\"></span>l\u2019eliminazione di sei <span class=\"_ _4\"></span>zeri<span class=\"_ _0\"></span> rispe<span class=\"_ _1\"></span>tto a <span class=\"_ _4\"></span>quell<span class=\"_ _0\"></span><span class=\"ff19\">a precedente<span class=\"fca sc0\"> </span></span>(1.000.000 Bs = 1 Bs) e ha introdotto la nuova denominazione \u201cBolivar digitale\u201d.<span class=\"ff19\"> </span>Nel caso <span class=\"_ _0\"></span>in cui s<span class=\"_ _0\"></span>i proceda alla <span class=\"_ _0\"></span>dismissione di una partecipazione consolidata il valore <span class=\"_ _0\"></span>cumulato delle differenze<span class=\"_ _4\"></span> di conversione iscritt<span class=\"_ _1\"></span>o nella<span class=\"_ _1\"></span> riserva da con<span class=\"_ _1\"></span>versione monetaria <span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>iene rilevato a co<span class=\"_ _4\"></span>nto economico.<span class=\"fs6\"> </span>3.18 Rendicontazione cont<span class=\"_ _4\"></span>abile in economie iper-inflazionate<span class=\"fs6 fc0 sc0\"> </span>A <span class=\"_ _a\"></span>p<span class=\"ff1a\">artire <span class=\"_ _f\"></span>dall\u2019esercizio <span class=\"_ _f\"></span>2018 <span class=\"_ _a\"></span></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>stato <span class=\"_ _a\"></span>raggiunto <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>consenso <span class=\"_ _f\"></span>a <span class=\"_ _a\"></span>livello <span class=\"_ _a\"></span>globale <span class=\"_ _f\"></span>relativamente <span class=\"_ _f\"></span>al <span class=\"_ _a\"></span>verificarsi <span class=\"_ _f\"></span>delle condizioni - tuttora in corso<span class=\"_ _1\"></span> - <span class=\"_ _0\"></span>che hanno deter<span class=\"_ _1\"></span>minato in Argentina la presenza<span class=\"_ _1\"></span> di <span class=\"_ _0\"></span><span class=\"ff1b\">iper</span>inflazion<span class=\"_ _1\"></span>e in conformit\u00e0 ai pr<span class=\"ls0\">incipi contabil<span class=\"_ _1\"></span>i internazio<span class=\"_ _4\"></span>nali. <span class=\"fs6\"> </span></span>Nel <span class=\"_ _2\"></span>corso <span class=\"_ _f\"></span>del <span class=\"_ _2\"></span>2022, <span class=\"_ _2\"></span>l'elenco <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>conomie <span class=\"_ _f\"></span><span class=\"ff1b\">iper</span>inflazione <span class=\"_ _0\"></span>ha <span class=\"_ _f\"></span>continuato <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>ev<span class=\"_ _0\"></span>olversi <span class=\"_ _0\"></span>rapidamente <span class=\"_ _2\"></span>a <span class=\"_ _f\"></span>causa <span class=\"_ _2\"></span>del deterioramento <span class=\"_ _3\"></span>delle <span class=\"_ _4\"></span>condizioni <span class=\"_ _4\"></span>macroeconomiche <span class=\"_ _3\"></span>internazionali <span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>crescita <span class=\"_ _3\"></span>dell\u2019inflazione <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>livello <span class=\"_ _4\"></span>globale<span class=\"ff19 ls75\">. </span>In <span class=\"_ _f\"></span>particolare, <span class=\"_ _f\"></span>sulla <span class=\"_ _f\"></span>base <span class=\"_ _a\"></span>delle <span class=\"_ _f\"></span>ultime <span class=\"_ _f\"></span>previsioni <span class=\"_ _f\"></span>del <span class=\"_ _a\"></span>Fondo <span class=\"_ _f\"></span>Monetario <span class=\"_ _f\"></span>Internazionale <span class=\"_ _f\"></span>e <span class=\"_ _a\"></span>dai <span class=\"_ _f\"></span>dati <span class=\"_ _f\"></span>sull\u2019inflazione osservati <span class=\"_ _a\"></span>localmente, <span class=\"_ _a\"></span>la <span class=\"_ _10\"></span>Turchia <span class=\"_ _a\"></span>e <span class=\"_ _10\"></span>l\u2019Etiopia <span class=\"_ _a\"></span>vanno <span class=\"_ _10\"></span>ad <span class=\"_ _a\"></span>aggiungersi, <span class=\"_ _a\"></span>dall\u2019esercizio <span class=\"_ _a\"></span>in <span class=\"_ _10\"></span>corso, <span class=\"_ _10\"></span>all\u2019elenc<span class=\"_ _1\"></span>o <span class=\"_ _10\"></span>dei <span class=\"_ _a\"></span>paesi considerati <span class=\"_ _4\"></span><span class=\"ff1b\">iper<span class=\"ff19\">inflazionati <span class=\"_ _4\"></span>ai <span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>nsi <span class=\"_ _4\"></span>degli I<span class=\"_ _1\"></span>AS/IFRS. <span class=\"_ _4\"></span>Si fa <span class=\"_ _3\"></span>presente, tutta<span class=\"_ _4\"></span>via, ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>industriali <span class=\"_ _4\"></span>sviluppate <span class=\"_ _1\"></span>nei </span></span>citati paesi <span class=\"_ _1\"></span>dal Gruppo<span class=\"_ _1\"></span> sono prevale<span class=\"_ _1\"></span>ntemente rico<span class=\"_ _1\"></span>nducibili a Re<span class=\"_ _1\"></span>porting Entity<span class=\"_ _1\"></span> aventi moneta<span class=\"_ _4\"></span> funzionale diversa<span class=\"_ _1\"></span> dalle <span class=\"_ _10\"></span>rispettive <span class=\"_ _a\"></span>divise <span class=\"_ _10\"></span>locali <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>quali <span class=\"_ _a\"></span>non <span class=\"_ _10\"> </span>so<span class=\"_ _0\"></span>no <span class=\"_ _10\"></span>conseguentem<span class=\"_ _1\"></span>ente <span class=\"_ _10\"></span>applicabil<span class=\"_ _4\"></span>i <span class=\"_ _10\"> </span>le <span class=\"_ _10\"> </span>disp<span class=\"_ _0\"></span>osizioni <span class=\"_ _a\"></span>dello <span class=\"_ _10\"></span>IAS <span class=\"_ _10\"></span>29 \u201cRendicontazione c<span class=\"_ _1\"></span>ontabile in econo<span class=\"_ _1\"></span>mie <span class=\"ff1b\">iper</span>inflazionat<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>\u201d per la pr<span class=\"_ _1\"></span>edisposizione dei<span class=\"_ _1\"></span> relativi bilanci<span class=\"_ _1\"></span>.<span class=\"ff19\"> </span>Le <span class=\"_ _b\"> </span>En<span class=\"ls9\">tit\u00e0 <span class=\"_ _b\"> </span></span>del <span class=\"_ _b\"> </span>Gruppo, <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>cui <span class=\"_ _b\"> </span>moneta <span class=\"_ _b\"> </span>funzionale <span class=\"_ _11\"> </span><span class=\"lsa\">\u00e8 <span class=\"_ _9\"> </span></span>la<span class=\"_ _4\"></span> <span class=\"_\"> </span>mon<span class=\"_ _1\"></span>eta <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>un'economia <span class=\"_ _b\"> </span><span class=\"ff1b\">iper</span>inflazi<span class=\"_ _1\"></span>onata, <span class=\"_ _b\"> </span>applicano <span class=\"_ _11\"> </span>le disposizioni <span class=\"_ _f\"></span>dello <span class=\"_ _a\"></span>IAS <span class=\"_ _a\"></span>29 <span class=\"_ _a\"></span>ai <span class=\"_ _a\"></span>fini <span class=\"_ _a\"></span>della <span class=\"_ _a\"></span>predisposizione <span class=\"_ _f\"></span>dei <span class=\"_ _a\"></span>propri <span class=\"_ _a\"></span>bilanci<span class=\"_ _0\"></span>. <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>tal <span class=\"_ _a\"></span>caso <span class=\"_ _10\"></span>i <span class=\"_ _f\"></span>costi <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>i <span class=\"_ _10\"></span>ricavi <span class=\"_ _f\"></span>sono <span class=\"_ _a\"></span>stati convertiti <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>cambio <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>essere <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _2\"></span><span class=\"ff1a\">chiusura <span class=\"_ _0\"></span>dell\u2019esercizio</span>; <span class=\"_ _0\"></span>tutte <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>voci <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>conto <span class=\"_ _2\"></span>economico <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>state rideterminat<span class=\"ff1a\">e <span class=\"_ _0\"></span>applicando <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>variazione <span class=\"_ _2\"></span>dell\u2019indice <span class=\"_ _0\"></span>generale <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>prezzi <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>consumo, <span class=\"_ _0\"></span>intervenuta <span class=\"_ _0\"></span>dalla <span class=\"_ _2\"></span>data <span class=\"_ _0\"></span>nella </span>quale i <span class=\"_ _0\"></span>proventi e <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>costi sono <span class=\"_ _0\"></span>stati registrati inizialmente nel <span class=\"_ _0\"></span>bilancio, fino alla <span class=\"_ _0\"></span>data di <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>dello stesso.<span class=\"_ _1\"></span> Relativament<span class=\"_ _1\"></span>e <span class=\"_ _10\"></span>alla <span class=\"_ _10\"></span>situazio<span class=\"_ _1\"></span>ne <span class=\"_ _10\"></span>patrimoniale-fina<span class=\"_ _1\"></span>nziaria, <span class=\"_ _10\"></span>gli <span class=\"_ _a\"></span>e<span class=\"_ _0\"></span>lementi<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>monetari <span class=\"_ _a\"></span>non <span class=\"_ _10\"></span>sono <span class=\"_ _10\"></span>stati <span class=\"_ _a\"></span>rideterminati <span class=\"_ _10\"></span>in<span class=\"_ _1\"></span> quanto <span class=\"_ _a\"></span>gi\u00e0 <span class=\"_ _f\"></span>espressi <span class=\"_ _f\"></span>nell\u2019unit\u00e0 <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>misura <span class=\"_ _a\"></span>corrente <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>data <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>chiusura <span class=\"_ _f\"></span>del <span class=\"_ _a\"></span>period<span class=\"_ _1\"></span>o; <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _a\"></span>non monetarie <span class=\"_\"> </span>sono <span class=\"_ _9\"> </span>state<span class=\"_ _1\"></span> <span class=\"_\"> </span>invece <span class=\"_\"> </span>rivalutate <span class=\"_ _b\"> </span>per <span class=\"_ _c\"> </span>riflett<span class=\"_ _1\"></span>ere <span class=\"_\"> </span>la <span class=\"_\"> </span>perdita <span class=\"_\"> </span>di <span class=\"_\"> </span>p<span class=\"ff1a\">otere <span class=\"_\"> </span>d\u2019acquisto<span class=\"_ _1\"></span> <span class=\"_\"> </span>della <span class=\"_\"> </span>moneta <span class=\"_\"> </span>loca<span class=\"_ _4\"></span>le </span>intervenuta<span class=\"_ _1\"></span> dall<span class=\"_ _1\"></span>a dat<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span>lla <span class=\"_ _4\"></span>quale l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _4\"></span>e passi<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _1\"></span>sono <span class=\"_ _4\"></span>state iniz<span class=\"_ _1\"></span>ialmente <span class=\"_ _4\"></span>iscritte, <span class=\"_ _1\"></span>alla <span class=\"_ _4\"></span>chiusura <span class=\"_ _1\"></span>del <span class=\"_ _4\"></span>periodo. 3.19 Attivit\u00e0 non corr<span class=\"_ _1\"></span>enti destinate all<span class=\"_ _1\"></span>a vendita e attivit\u00e0<span class=\"_ _4\"></span> op<span class=\"_ _0\"></span>erative cessate<span class=\"fs6\"> </span>Le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _10\"></span>non <span class=\"_ _a\"></span>correnti <span class=\"_ _a\"></span>(e <span class=\"_ _a\"></span>i <span class=\"_ _10\"></span>gruppi <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>in <span class=\"_ _a\"></span>dismissione) <span class=\"_ _f\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _a\"></span>classificate <span class=\"_ _a\"></span>come <span class=\"_ _a\"></span>detenute <span class=\"_ _a\"></span>per <span class=\"_ _10\"></span>la <span class=\"_ _a\"></span>vendita<span class=\"_ _1\"></span> quando <span class=\"_ _10\"></span>si <span class=\"_ _a\"></span>prevede <span class=\"_ _10\"></span>che <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>l<span class=\"_ _1\"></span>oro <span class=\"_ _10\"></span>valore <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>ca<span class=\"_ _1\"></span>rico <span class=\"_ _10\"></span>sar\u00e0 <span class=\"_ _10\"></span>recupe<span class=\"_ _1\"></span>rato <span class=\"_ _10\"></span>median<span class=\"ff1a\">te <span class=\"_ _10\"></span>un\u2019operazion<span class=\"_ _1\"></span>e <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>cessione <span class=\"_ _a\"></span>anzich\u00e9 </span>attraverso il loro <span class=\"_ _1\"></span>uso continuat<span class=\"_ _1\"></span>ivo.<span class=\"fs6\"> </span>Le attivit\u00e0 desti<span class=\"_ _1\"></span>nate a cessare <span class=\"_ _1\"></span>vengono rilevat<span class=\"_ _1\"></span>e come tal<span class=\"_ _1\"></span>i al manifestar<span class=\"_ _1\"></span>si del primo dei <span class=\"_ _1\"></span>seguenti eventi:<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">la stipula di <span class=\"_ _1\"></span>un accordo vinc<span class=\"_ _1\"></span>olante di vendit<span class=\"_ _1\"></span>a;<span class=\"fs6\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">l\u2019approvazion<span class=\"_ _1\"></span>e e l\u2019annuncio<span class=\"_ _1\"></span> <span class=\"ff19\">da parte del Consiglio <span class=\"_ _1\"></span>di Amministraz<span class=\"_ _1\"></span>ione di un pia<span class=\"_ _1\"></span>no formale di dis<span class=\"_ _1\"></span>missione.<span class=\"fs6\"> </span></span></span></span>Ai fini della loro cor<span class=\"_ _1\"></span>retta val<span class=\"_ _1\"></span>utazione, inoltr<span class=\"_ _1\"></span>e, le attivit\u00e0 de<span class=\"_ _1\"></span>vono essere: <span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">immediatamente<span class=\"_ _1\"></span> disponibil<span class=\"_ _1\"></span>i per la vendita<span class=\"_ _1\"></span> nelle loro at<span class=\"_ _1\"></span>tuali condizioni;<span class=\"fs6\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">soggette ai nor<span class=\"_ _1\"></span>mali termini di v<span class=\"_ _1\"></span>endita per attivit\u00e0<span class=\"_ _1\"></span> simili;<span class=\"fs6\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">la vendita de<span class=\"_ _1\"></span>ve essere alta<span class=\"_ _4\"></span>mente<span class=\"_ _0\"></span> probabil<span class=\"_ _1\"></span>e e contempla<span class=\"_ _1\"></span>ta entro un anno.<span class=\"fs6\"> </span></span></span>Le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _10\"></span>non <span class=\"_ _a\"></span>correnti <span class=\"_ _a\"></span>(e <span class=\"_ _a\"></span>i <span class=\"_ _10\"></span>gruppi <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>in <span class=\"_ _a\"></span>dismissione) <span class=\"_ _a\"></span>classificat<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>come <span class=\"_ _a\"></span>detenute <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _10\"></span>vendita <span class=\"_ _f\"></span>sono valutate <span class=\"_ _4\"></span>al <span class=\"_ _1\"></span>minore <span class=\"_ _4\"></span>tra i<span class=\"_ _1\"></span>l <span class=\"_ _4\"></span>loro <span class=\"_ _1\"></span>precedente <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>di carico<span class=\"_ _4\"></span> e <span class=\"_ _4\"></span>il val<span class=\"_ _1\"></span>ore <span class=\"_ _4\"></span>equo a<span class=\"_ _1\"></span>l <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>costi <span class=\"_ _1\"></span>attribuibili <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>vendita.<span class=\"fs6\"> </span>Un\u2019attivit\u00e0 <span class=\"_ _4\"></span>operativa c<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ssata<span class=\"_ _1\"></span> \u00e8 <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span><span class=\"ff19\">a </span>comp<span class=\"_ _4\"></span>onente di <span class=\"_ _1\"></span>un\u2019enti<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>che \u00e8 <span class=\"_ _4\"></span>stat<span class=\"ff19\">a dism<span class=\"_ _1\"></span>essa o<span class=\"_ _1\"></span> cl<span class=\"_ _1\"></span>assificata <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>possedut<span class=\"_ _1\"></span>o </span>per <span class=\"_ _f\"></span>la <span class=\"_ _2\"></span>vendita, <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>(i) <span class=\"_ _f\"></span>rappresenta <span class=\"_ _2\"></span>un <span class=\"_ _f\"></span>importante <span class=\"_ _2\"></span>ramo <span class=\"_ _2\"></span>autonomo <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _2\"></span>o <span class=\"_ _f\"></span>area <span class=\"_ _f\"></span>geografica <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>attivit\u00e0; <span class=\"_ _a\"></span>(ii) <span class=\"_ _2\"></span>fa parte di <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>unico <span class=\"_ _0\"></span>program<span class=\"_ _1\"></span>ma <span class=\"_ _0\"></span>coordinato di <span class=\"_ _0\"></span>dismissione di un <span class=\"_ _0\"></span>importante ramo <span class=\"_ _0\"></span>autonomo di <span class=\"_ _0\"></span>attivit\u00e0 o <span class=\"_ _0\"></span>un\u2019area geografica di atti<span class=\"_ _1\"></span>vit\u00e0 o iii) \u00e8 <span class=\"_ _4\"></span>una controllata acquisita esclusivame<span class=\"_ _1\"></span>nte in funzion<span class=\"_ _1\"></span>e di una riv<span class=\"_ _1\"></span>endita. <span class=\"fs6\"> </span>I <span class=\"_ _10\"> </span>risultati <span class=\"_ _10\"></span>delle <span class=\"_ _10\"> </span>attivit\u00e0 <span class=\"_ _10\"></span>operative <span class=\"_ _10\"> </span>cessate <span class=\"_ _10\"></span>(o <span class=\"_ _10\"></span>in <span class=\"_ _10\"> </span>corso <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>dismissione) <span class=\"_ _a\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>esposti<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>se<span class=\"_ _0\"></span>paratament<span class=\"_ _1\"></span>e <span class=\"_ _10\"></span>nel <span class=\"_ _10\"> </span>Conto economico. <span class=\"_ _10\"></span>In <span class=\"_ _10\"></span>conformit\u00e0 <span class=\"_ _a\"></span>al <span class=\"_ _11\"> </span>paragrafo <span class=\"_ _10\"></span>34 <span class=\"_ _10\"></span>dell\u2019IFRS <span class=\"_ _10\"></span>5 <span class=\"_ _10\"></span>\u201cAttivit\u00e0 <span class=\"_ _10\"></span>non <span class=\"_ _10\"></span>correnti <span class=\"_ _10\"></span>destinate <span class=\"_ _10\"></span>alla <span class=\"_ _10\"></span>vendit<span class=\"_ _0\"></span><span class=\"ff19\">a <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>attivit\u00e0 </span>operative cessa<span class=\"_ _1\"></span>te\u201d il conto <span class=\"_ _1\"></span>economico compa<span class=\"_ _1\"></span>rativo \u00e8 ri<span class=\"_ _1\"></span>presentato secondo<span class=\"_ _1\"></span> le medesi<span class=\"_ _1\"></span>me ipotesi.<span class=\"ff19\"> </span>Attivit\u00e0 non correnti da<span class=\"_ _1\"></span> abbandonare<span class=\"fs6\"> </span>Un\u2019attivit\u00e0 <span class=\"_ _0\"></span>non <span class=\"_ _f\"></span>corrent<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>definita<span class=\"ff19\"> <span class=\"_ _f\"></span>da <span class=\"_ _2\"></span>abbandonare, <span class=\"_ _0\"></span>secondo <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>paragrafo <span class=\"_ _f\"></span></span>13 <span class=\"_ _2\"></span>dell\u2019IFRS <span class=\"_ _0\"></span>5, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>ssa <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>destinata<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>a non <span class=\"_ _0\"></span>essere <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _0\"></span>utilizzata. <span class=\"_ _0\"></span>Il <span class=\"_ _2\"></span>suo <span class=\"_ _2\"></span>valore <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>sar\u00e0 <span class=\"_ _0\"></span>mai <span class=\"_ _2\"></span>recuperato <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>mezzo <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>una <span class=\"_ _0\"></span>vendita, <span class=\"_ _0\"></span>bens<span class=\"_ _0\"></span>\u00ec <span class=\"_ _0\"></span>con l\u2019uso continuat<span class=\"_ _1\"></span>ivo dell\u2019atti<span class=\"_ _1\"></span>vit\u00e0 stessa fino ad <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>saurimento della<span class=\"_ _1\"></span> sua utilizza<span class=\"_ _1\"></span>zione (rott<span class=\"_ _1\"></span>amazione). <span class=\"ff19 fs6\"> </span>Tuttavia, <span class=\"ff1a\">se l\u2019attivit\u00e0<span class=\"_ _1\"></span> da abba<span class=\"_ _1\"></span>ndonare costi<span class=\"ff19\">tuisce (i) un i<span class=\"_ _4\"></span>mpor<span class=\"_ _0\"></span>tante ramo aut<span class=\"_ _4\"></span>onomo di attivit\u00e0 o area geogra<span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>ica </span></span>di <span class=\"_ _0\"></span>attivit\u00e0 o <span class=\"_ _2\"></span>(ii) <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>controllata acquisita <span class=\"_ _0\"></span>esclusivamente in <span class=\"_ _0\"></span>funzione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>rivendita, <span class=\"_ _0\"></span>essa <span class=\"_ _0\"></span>deve e<span class=\"_ _0\"></span>ssere <span class=\"_ _0\"></span>rilevata<span class=\"_ _1\"></span> come attivit\u00e0 op<span class=\"_ _1\"></span>erativa ces<span class=\"_ _1\"></span>sata.<span class=\"fs6\"> </span>La <span class=\"_ _11\"> </span>rilevazione <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>tali <span class=\"_ _b\"> </span>attivit\u00e0 <span class=\"_ _11\"> </span>come <span class=\"_ _11\"> </span>attivit\u00e0 <span class=\"_ _b\"> </span>operative <span class=\"_ _10\"> </span>cessate <span class=\"_ _11\"> </span>deve <span class=\"_ _b\"> </span>avvenire <span class=\"_ _11\"> </span>nella<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>data <span class=\"_ _b\"> </span>in <span class=\"_ _11\"> </span>cui <span class=\"_ _11\"> </span>esse <span class=\"_ _11\"> </span>vengono effettivament<span class=\"_ _1\"></span>e <span class=\"_ _c\"> </span>abbandona<span class=\"_ _4\"></span>te. <span class=\"_ _c\"> </span>Esse, <span class=\"_ _c\"> </span>infatti<span class=\"_ _1\"></span>, <span class=\"_\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_\"> </span>considerate <span class=\"_\"> </span>possedute <span class=\"_\"> </span>e <span class=\"_\"> </span>utilizzate <span class=\"_\"> </span>fino <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>che <span class=\"_\"> </span>non <span class=\"_\"> </span>s<span class=\"_ _0\"></span>iano<span class=\"_ _1\"></span> effettivament<span class=\"_ _1\"></span>e dismesse. 3.20 <span class=\"ff1b\">Impairment Test<span class=\"_ _1\"></span><span class=\"ff19 fs6\"> </span></span>Alla <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>rendicontazione<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>presente <span class=\"_ _4\"></span>Bilancio <span class=\"_ _4\"></span>consoli<span class=\"_ _1\"></span>dato <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>stata <span class=\"_ _4\"></span>verificata <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>recuperabilit\u00e0<span class=\"_ _4\"></span> d<span class=\"_ _1\"></span>egli <span class=\"_ _4\"></span>avviamenti<span class=\"_ _1\"></span> e delle partecipaz<span class=\"_ _1\"></span>ioni in base all<span class=\"_ _1\"></span>o IAS 36 e dell<span class=\"_ _1\"></span>e attivit\u00e0 finanzia<span class=\"_ _1\"></span>rie ai sensi d<span class=\"_ _1\"></span>ell\u2019IFRS 9.<span class=\"ff19 fs6\"> </span>Gli <span class=\"ff1b\">impairment test</span> <span class=\"_ _1\"></span>sono stati<span class=\"_ _1\"></span> svolti tenendo conto:<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">delle <span class=\"_ _11\"> </span>procedure <span class=\"_ _11\"> </span>adottate <span class=\"_ _10\"> </span>dal <span class=\"_ _b\"> </span>Gruppo, <span class=\"_ _11\"> </span>approvate <span class=\"_ _11\"> </span>anche <span class=\"_ _11\"> </span>ai <span class=\"_ _11\"> </span>sensi <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>quanto <span class=\"_ _11\"> </span>disciplinato <span class=\"_ _11\"> </span>dal <span class=\"_ _b\"> </span>documento<span class=\"_ _1\"></span> </span></span>congiunto Banca di Ital<span class=\"_ _1\"></span>ia <span class=\"ff1a\">\u2013</span> Consob e Isvap n\u00b0 <span class=\"ff1a\">4 del 3 marzo 2010<span class=\"_ _1\"></span>, basate tra l\u2019altro<span class=\"_ _4\"></span>:<span class=\"_ _0\"></span><span class=\"ff19\"> (i) sui principi contabili </span></span>internazionali<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>riferimento; <span class=\"_ _10\"></span>(ii) <span class=\"_ _10\"></span>sugli <span class=\"_ _a\"></span>indirizzi <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>raccomandazioni <span class=\"_ _a\"></span>fornite <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>materia <span class=\"_ _10\"></span>dalle <span class=\"_ _10\"> </span>autorit\u00e0 <span class=\"_ _a\"></span>di vigilanza dei m<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rcati; e (iii) sulle <span class=\"ff1b\">best pr<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ctice<span class=\"ff19\"> valutati<span class=\"_ _1\"></span>ve;<span class=\"fs6\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">delle <span class=\"_\"> </span>informazioni <span class=\"_\"> </span>econo<span class=\"_ _1\"></span>miche <span class=\"_\"> </span>finanziarie <span class=\"_\"> </span>di <span class=\"_\"> </span>consunti<span class=\"_ _1\"></span>vo <span class=\"_\"> </span>e <span class=\"_\"> </span>previsionali <span class=\"_\"> </span>(<span class=\"_ _0\"></span><span class=\"ff1b\">budget</span> <span class=\"_\"> </span>2023) <span class=\"_\"> </span>predisposti <span class=\"_\"> </span>dal<span class=\"_ _1\"></span> </span></span>management<span class=\"ff19\"> dell<span class=\"_ _1\"></span>e <span class=\"ff1b\">reporting entity<span class=\"_ _4\"></span><span class=\"ff19\">.<span class=\"fs6\"> </span></span></span></span>Si <span class=\"_ _a\"></span>precisa, <span class=\"_ _f\"></span>infine, <span class=\"_ _f\"></span>che <span class=\"_ _a\"></span>la <span class=\"_ _f\"></span>Dire<span class=\"_ _0\"></span>zione <span class=\"_ _f\"></span>Aziendale <span class=\"_ _f\"></span>si <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>avvalsa, <span class=\"_ _f\"></span>come <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>consu<span class=\"_ _1\"></span>eto, <span class=\"_ _a\"></span>della <span class=\"_ _f\"></span>consulenza <span class=\"_ _f\"></span>specifica <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>un network<span class=\"ff19\"> di levatu<span class=\"_ _1\"></span>ra internazi<span class=\"_ _1\"></span>onale per la redazi<span class=\"_ _1\"></span>one degli <span class=\"ff1b\">Impairment <span class=\"_ _1\"></span>Test<span class=\"ff19\">.<span class=\"fs6\"> </span></span></span></span>Capitalizzazione di m<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rcato inferiore al Patrimonio n<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>tto<span class=\"fs6\"> </span>Tenuto conto che la <span class=\"ff1b\">market<span class=\"_ _1\"></span> capitalization<span class=\"ff19\"> <span class=\"ff1a\">di Webuild S.<span class=\"_ _1\"></span>p.A. (\u20ac 1.376,1 milioni) ris<span class=\"_ _1\"></span>ulta al<span class=\"_ _1\"></span>la data del 31 dicembre </span></span></span>2022 <span class=\"_ _0\"></span>inferiore al patrimonio ne<span class=\"_ _0\"></span>tto di <span class=\"_ _0\"></span>Gruppo (\u20ac <span class=\"_ _0\"></span>1.578,7 milioni) <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Direzione Aziendale ha <span class=\"_ _0\"></span>ritenuto opportuno, verificare <span class=\"_ _1\"></span>se ci<span class=\"_ _1\"></span>\u00f2 costi<span class=\"_ _1\"></span>tuisse <span class=\"_ _4\"></span>un indicatore <span class=\"_ _4\"></span>d\u2019<span class=\"_ _0\"></span>impair<span class=\"_ _1\"></span>ment. <span class=\"_ _1\"></span>A tal<span class=\"_ _4\"></span> proposit<span class=\"ff19\">o si <span class=\"_ _1\"></span>fa pr<span class=\"_ _1\"></span>esente c<span class=\"_ _4\"></span>he la quota<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span>di bo<span class=\"_ _4\"></span>rsa </span>della Capogrup<span class=\"_ _1\"></span>po ha risenti<span class=\"_ _1\"></span>to nel corso dell\u2019<span class=\"_ _1\"></span>esercizio, al<span class=\"_ _1\"></span> pari di altri operat<span class=\"_ _1\"></span>ori del settor<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>, di fattori <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>sogeni che<span class=\"_ _1\"></span> hanno <span class=\"_ _0\"></span>penalizzato <span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>mercati <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Italia <span class=\"_ _0\"></span>ed <span class=\"_ _2\"></span>all\u2019estero <span class=\"_ _0\"></span>riconducibili <span class=\"_ _0\"></span>principalment<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span><span class=\"ff19\">lla <span class=\"_ _2\"></span>politica <span class=\"_ _0\"></span>monetaria </span>internazionale, al<span class=\"_ _1\"></span>la crescita <span class=\"_ _1\"></span>dell'inflazi<span class=\"_ _1\"></span>one ed <span class=\"ls8\">all<span class=\"lsa\">e </span></span>incertezze collegate<span class=\"_ _1\"></span> alla guerra tra<span class=\"_ _1\"></span> Russia e Ucraina. <span class=\"fs6\"> </span>Stante <span class=\"_ _c\"> </span>quanto <span class=\"_\"> </span>rappresentato <span class=\"_\"> </span>e <span class=\"_ _d\"> </span>considerato<span class=\"_ _4\"></span> <span class=\"_ _d\"> </span>altres\u00ec <span class=\"_\"> </span>che, <span class=\"_ _d\"> </span>alla <span class=\"_\"> </span>data <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>presentazione <span class=\"_\"> </span>del <span class=\"_ _c\"> </span>presente <span class=\"_\"> </span>bilancio consolidato, <span class=\"_ _2\"></span>la <span class=\"_ _f\"></span>capitalizza<span class=\"_ _1\"></span>zione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>mercato <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>S<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _2\"></span>si <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>attestata <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>livelli <span class=\"_ _2\"></span>superiori <span class=\"_ _2\"></span>al <span class=\"_ _f\"></span>Patrimonio <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>di Gruppo si \u00e8 rit<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nuto non su<span class=\"_ _1\"></span>ssistere al rigua<span class=\"_ _1\"></span>rdo indicatori d\u2019<span class=\"ff1b\">impairme<span class=\"_ _1\"></span>nt<span class=\"ff19\">.<span class=\"fs6\"> </span></span></span>Immobili, impianti <span class=\"_ _1\"></span>e macchinari, Attivit\u00e0 immat<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>riali <span class=\"lsa\">e </span>Partecipazioni<span class=\"_ _4\"></span><span class=\"fs6\"> </span>Qualora e<span class=\"_ _1\"></span>sista l\u2019indica<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span>che possa <span class=\"_ _1\"></span>manifestar<span class=\"_ _1\"></span>si una <span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>rdita <span class=\"_ _1\"></span>di valore <span class=\"ff19\">degli Imm<span class=\"_ _1\"></span>obili, impianti<span class=\"_ _1\"></span> e <span class=\"_ _1\"></span>macchinari <span class=\"_ _1\"></span>e </span>delle <span class=\"_ _17\"> </span>Attivit\u00e0 <span class=\"_ _14\"> </span><span class=\"ff1a\">immateriali<span class=\"_ _1\"></span>, <span class=\"_ _17\"> </span>occorre <span class=\"_ _14\"> </span>stimare <span class=\"_ _17\"> </span>il <span class=\"_ _14\"> </span>valore <span class=\"_ _17\"> </span>recuperabile <span class=\"_ _17\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>de<span class=\"_ _0\"></span>terminar<span class=\"_ _1\"></span>e <span class=\"_ _14\"> </span>l\u2019entit<span class=\"_ _1\"></span>\u00e0 </span>dell\u2019eventuale <span class=\"_ _c\"> </span>svalutazione <span class=\"_ _d\"> </span>dell\u2019att<span class=\"ff19\">ivit\u00e0 <span class=\"_ _c\"> </span>stessa. <span class=\"_ _d\"> </span>Per <span class=\"_ _d\"> </span>quanto <span class=\"_ _d\"> </span>attiene <span class=\"_ _d\"> </span>gli <span class=\"_ _c\"> </span>avv<span class=\"_ _0\"></span>iamenti, <span class=\"_ _d\"> </span>tale <span class=\"_ _c\"> </span>valutazione <span class=\"_ _d\"> </span>viene </span>effettuata almeno an<span class=\"_ _4\"></span>nualmente.<span class=\"fs6\"> </span>Il valore <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>cuperabil<span class=\"_ _1\"></span>e di u<span class=\"_ _1\"></span>n\u2019attivit\u00e0 <span class=\"_ _4\"></span>\u00e8<span class=\"_ _0\"></span> il <span class=\"_ _1\"></span>maggiore tra <span class=\"_ _4\"></span>il valore corr<span class=\"_ _1\"></span>ente (<span class=\"ff1b\">fair value<span class=\"ff19\">) a<span class=\"_ _4\"></span>l netto dei co<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ti di <span class=\"_ _1\"></span>vendita <span class=\"_ _1\"></span>e il </span></span>suo valore d\u2019uso<span class=\"_ _1\"></span>. <span class=\"ff19 fs6\"> </span>Il <span class=\"_ _1\"></span><span class=\"ff1b\">fair <span class=\"_ _4\"></span>value<span class=\"ff19\">, i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>assenza <span class=\"_ _3\"></span>di un<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>accordo <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>vendita <span class=\"_ _4\"></span>vincolante, <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>timato <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>base d<span class=\"_ _1\"></span>ei <span class=\"_ _4\"></span>valori es<span class=\"_ _1\"></span>pressi <span class=\"_ _4\"></span>da u<span class=\"_ _1\"></span>n <span class=\"_ _4\"></span>mercato </span></span>attivo, da transazioni rec<span class=\"_ _1\"></span>enti ovvero sulla base delle<span class=\"_ _1\"></span> migliori informazioni dispo<span class=\"_ _1\"></span>nibili<span class=\"_ _1\"></span> per riflettere l\u2019ammontar<span class=\"_ _1\"></span>e che l\u2019Impresa potre<span class=\"_ _1\"></span>bbe ottener<span class=\"ff19\">e dal<span class=\"_ _1\"></span>la vendita del b<span class=\"_ _1\"></span>ene.<span class=\"fs6\"> </span></span>Il <span class=\"_ _10\"></span>valore <span class=\"_ _a\"></span>d\u2019uso <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>determin<span class=\"_ _1\"></span>ato <span class=\"_ _10\"></span>attuali<span class=\"_ _1\"></span>zzando <span class=\"_ _10\"></span>i <span class=\"_ _a\"></span>flussi <span class=\"_ _10\"> </span>di <span class=\"_ _10\"></span>cassa <span class=\"_ _a\"></span>attesi <span class=\"_ _10\"></span>derivanti <span class=\"_ _a\"></span>dall\u2019uso <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>bene<span class=\"_ _1\"></span>, <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>netto <span class=\"_ _a\"></span>delle imposte e, <span class=\"_ _1\"></span>se ragio<span class=\"_ _1\"></span>nevolmente d<span class=\"_ _1\"></span>eterminabil<span class=\"_ _1\"></span>i, dalla <span class=\"_ _1\"></span>sua cessione <span class=\"_ _1\"></span>al termine <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>lla su<span class=\"_ _1\"></span>a vita <span class=\"_ _4\"></span>utile. L\u2019attualizzazion<span class=\"_ _4\"></span>e \u00e8 <span class=\"_ _0\"></span><span class=\"ls0\">effettuata <span class=\"_ _0\"></span>applicando <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>tasso <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>sconto, <span class=\"_ _0\"></span>dopo <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>imposte, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>riflette <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aluta<span class=\"_ _1\"></span>zioni <span class=\"_ _0\"></span>correnti <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>mercato <span class=\"_ _0\"></span>del </span>valore temporale <span class=\"_ _1\"></span>del denaro e d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>i rischi speci<span class=\"_ _1\"></span>fici dell\u2019a<span class=\"_ _1\"></span>ttivit\u00e0.<span class=\"ff19 fs6\"> </span>La <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alutazion<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _f\"></span>effettuata<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>per <span class=\"_ _f\"></span>singola <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>per <span class=\"_ _f\"></span>il <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _2\"></span>piccolo <span class=\"_ _f\"></span>insieme <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>dentificabile <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>che <span class=\"_ _f\"></span>genera flussi <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>cassa <span class=\"_ _a\"></span>in <span class=\"_ _10\"></span>entrata <span class=\"_ _a\"></span>autonomi <span class=\"_ _10\"></span>derivanti <span class=\"_ _a\"></span>dall\u2019utilizzo <span class=\"_ _10\"></span>continuativo <span class=\"_ _a\"></span>(<span class=\"_ _0\"></span><span class=\"ff1b\">cash <span class=\"_ _10\"> </span>generating <span class=\"_ _a\"></span>unit<span class=\"ff19\">). <span class=\"_ _10\"> </span>Una <span class=\"_ _10\"></span>perdita <span class=\"_ _a\"></span>di </span></span>valore <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _f\"></span>iscritta <span class=\"_ _2\"></span>se <span class=\"_ _f\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>re<span class=\"_ _0\"></span>cuperabile <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>inferiore <span class=\"_ _f\"></span>al <span class=\"_ _2\"></span>valore <span class=\"_ _f\"></span>contabile. <span class=\"_ _2\"></span>Quando <span class=\"_ _2\"></span>vengono <span class=\"_ _2\"></span>meno <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>motivi <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>elle svalutazioni<span class=\"_ _1\"></span> eff<span class=\"_ _1\"></span>ettuate, <span class=\"_ _4\"></span>le at<span class=\"_ _4\"></span>tivit\u00e0, ad <span class=\"_ _4\"></span>eccezione <span class=\"_ _1\"></span>dell\u2019avvi<span class=\"_ _1\"></span>amento, <span class=\"_ _4\"></span>sono rivaluta<span class=\"_ _1\"></span>te <span class=\"_ _4\"></span>e la <span class=\"_ _4\"></span>rettifica <span class=\"_ _4\"></span>\u00e8 imputata<span class=\"_ _1\"></span> a<span class=\"_ _4\"></span> conto economico <span class=\"_\"> </span>come <span class=\"_ _c\"> </span>rivalutazione <span class=\"_\"> </span>(ripristino <span class=\"_\"> </span>di <span class=\"_\"> </span>v<span class=\"_ _0\"></span>alore). <span class=\"_\"> </span>La <span class=\"_ _c\"> </span>rivalutazion<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_\"> </span>effettuata <span class=\"_\"> </span>al <span class=\"_ _c\"> </span>minore <span class=\"_ _c\"> </span>tra <span class=\"_\"> </span>il <span class=\"_ _c\"> </span>valore recuperabile <span class=\"_ _4\"></span>e il <span class=\"_ _4\"></span>valore di <span class=\"_ _4\"></span>iscrizione al<span class=\"_ _1\"></span> lo<span class=\"_ _4\"></span>rd<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>delle svalut<span class=\"_ _1\"></span>azioni <span class=\"_ _4\"></span>precedentemente <span class=\"_ _1\"></span>effettuate<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span> ridotto <span class=\"_ _4\"></span>delle <span class=\"_ _1\"></span>quote<span class=\"_ _1\"></span> di ammortamento c<span class=\"_ _1\"></span>he sarebbero sta<span class=\"_ _1\"></span>te stanziate <span class=\"_ _1\"></span>qualora non si <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>osse proced<span class=\"_ _1\"></span>uto alla<span class=\"_ _1\"></span> svalutazione.<span class=\"fs6\"> </span>Attivit\u00e0 Finanziarie<span class=\"fs6\"> </span>La <span class=\"_ _a\"></span>valutazione <span class=\"_ _f\"></span>della <span class=\"_ _a\"></span>recuperabilit\u00e0 <span class=\"_ _f\"></span>delle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _f\"></span>al <span class=\"_ _a\"></span>costo <span class=\"_ _a\"></span>ammortizzato <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _a\"></span>effettuata <span class=\"_ _a\"></span>sulla <span class=\"_ _f\"></span>base <span class=\"_ _a\"></span>del cosiddetto <span class=\"_ _1\"></span>\u201cexpected <span class=\"_ _4\"></span>credit loss <span class=\"_ _4\"></span>model\u201d, ovvero <span class=\"_ _4\"></span>considerando l<span class=\"_ _1\"></span>\u2019impatto <span class=\"_ _1\"></span>dei cam<span class=\"_ _1\"></span>biamenti<span class=\"_ _1\"></span> dei <span class=\"_ _4\"></span>fattori economic<span class=\"_ _4\"></span>i, anche futuri, sull<span class=\"_ _1\"></span>e perdite a<span class=\"_ _1\"></span>ttese su credi<span class=\"_ _1\"></span>ti, ponderat<span class=\"_ _1\"></span>e in base alle p<span class=\"_ _1\"></span>robabilit\u00e0 di accadimento.<span class=\"fs6\"> </span>Nel <span class=\"_ _f\"></span>caso <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>inanziarie<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>deteriorate <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span><span class=\"ff1b\">c<span class=\"_ _0\"></span>redit <span class=\"_ _f\"></span>impaire<span class=\"_ _1\"></span>d<span class=\"ff19\">) <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>state <span class=\"_ _f\"></span>effettuate <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _2\"></span>sv<span class=\"_ _0\"></span>alutazioni<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>analitiche </span></span>tenendo <span class=\"_ _0\"></span>conto dei <span class=\"_ _0\"></span>parametri <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>volta <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>volta <span class=\"_ _0\"></span>individua<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>riportati ne<span class=\"_ _0\"></span>lle note <span class=\"_ _0\"></span>esplicative de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>presente <span class=\"_ _2\"></span>Bilancio consolidat<span class=\"ls47\">o.</span><span class=\"fs6\"> </span>Si <span class=\"_ _0\"></span>fa <span class=\"_ _0\"></span>presente <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>ultimo <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>ris<span class=\"_ _0\"></span>chio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cre<span class=\"_ _0\"></span>dito <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _0\"></span>Webuild \u00e8 <span class=\"_ _2\"></span>rappresentato dalle <span class=\"_ _0\"></span>potenziali <span class=\"_ _0\"></span>perdite derivanti <span class=\"_ _2\"></span>dal <span class=\"_ _f\"></span>mancato <span class=\"_ _2\"></span>adempimento <span class=\"_ _2\"></span>delle <span class=\"_ _f\"></span>obbligazi<span class=\"_ _1\"></span>oni <span class=\"_ _f\"></span>assunte <span class=\"_ _2\"></span>dai <span class=\"_ _f\"></span>committenti<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>che <span class=\"_ _f\"></span>nella <span class=\"_ _f\"></span>quasi <span class=\"_ _2\"></span>totalit\u00e0 <span class=\"_ _2\"></span>sono riconducibili a stati<span class=\"_ _4\"></span> s<span class=\"_ _0\"></span>ovrani <span class=\"_ _1\"></span>o enti governativi.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__26": {
   "value": "3.1 Immobili, impianti e ma<span class=\"_ _4\"></span>cchinari<span class=\"fs6\"> </span>Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>Webuild <span class=\"_ _1\"></span>ha <span class=\"_ _4\"></span>optato <span class=\"_ _4\"></span>per i<span class=\"_ _1\"></span>scrivere <span class=\"_ _4\"></span>immobili, <span class=\"_ _4\"></span>impianti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>macchinari <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>al <span class=\"_ _1\"></span>criterio <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>costo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>acquisto o di produzion<span class=\"_ _1\"></span>e al netto del<span class=\"_ _1\"></span> relativo fondo am<span class=\"_ _1\"></span>mortamento e di <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ventuali p<span class=\"_ _1\"></span>erdite di valore. <span class=\"fs6\"> </span>L\u2019ammortamento <span class=\"_\"> </span>\u00e8 <span class=\"_\"> </span>calcolato <span class=\"_\"> </span>a <span class=\"_\"> </span>quote <span class=\"_\"> </span>costanti <span class=\"_\"> </span>sull<span class=\"_ _0\"></span><span class=\"ff19\">a <span class=\"_\"> </span>base <span class=\"_ _c\"> </span>di <span class=\"_\"> </span>aliquote <span class=\"_\"> </span>economico-tecniche <span class=\"_\"> </span>determinat<span class=\"_ _1\"></span>e <span class=\"_\"> </span>in </span>relazione alle residu<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> possi<span class=\"_ _1\"></span>bilit\u00e0 di utili<span class=\"_ _1\"></span>zzo dei beni. Le <span class=\"_ _4\"></span>aliquote annuali di ammo<span class=\"_ _1\"></span>rtamento sono le <span class=\"_ _1\"></span>seguenti:<span class=\"_ _0\"></span><span class=\"fs6\"> </span>Categoria <span class=\"_ _48\"> </span> Aliquota di ammortamento Terreni  0%<span class=\"ls0\"> </span>Fabbricati 3%<span class=\"ls0\"> </span>Impianti e macchinar<span class=\"_ _0\"></span>io dal 10% al 20% Attrezzature industriali e com<span class=\"_ _0\"></span>merciali<span class=\"_ _0\"></span> dal 25% al 40% Altri beni dal 12% al 25% Le migliorie su <span class=\"_ _0\"></span>beni di <span class=\"_ _0\"></span>terzi sono <span class=\"_ _0\"></span>classificate<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>negli <span class=\"_ _0\"></span>immobili, impianti e macchinari, in base <span class=\"_ _0\"></span>alla natura del <span class=\"_ _0\"></span>costo sostenuto. <span class=\"_ _f\"></span>I<span class=\"_ _0\"></span>l <span class=\"_ _10\"></span><span class=\"ff1a\">periodo<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>di <span class=\"_ _a\"></span>ammortamento <span class=\"_ _a\"></span>corrisponde <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>minore <span class=\"_ _a\"></span>tra <span class=\"_ _10\"></span>la <span class=\"_ _a\"></span>vita <span class=\"_ _a\"></span>utile <span class=\"_ _a\"></span>residua <span class=\"_ _10\"></span>dell\u2019im<span class=\"_ _4\"></span>mo<span class=\"_ _0\"></span>bilizzazi<span class=\"_ _1\"></span>one </span>materiale e la du<span class=\"_ _1\"></span>rata residu<span class=\"_ _1\"></span>a del contratto <span class=\"_ _1\"></span>di locazione.<span class=\"fs6\"> </span>Quando \u00e8 <span class=\"_ _0\"></span>necessario un <span class=\"_ _0\"></span>rilevante <span class=\"_ _0\"></span>periodo di <span class=\"_ _0\"></span>tempo affinch\u00e9 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>bene sia <span class=\"_ _0\"></span>pronto <span class=\"_ _0\"></span>all\u2019uso, il <span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>acqu<span class=\"_ _0\"></span><span class=\"ff19\">isto <span class=\"_ _0\"></span>o il </span>costo di<span class=\"_ _4\"></span> produzione <span class=\"_ _4\"></span>include <span class=\"_ _1\"></span>gli <span class=\"_ _4\"></span>oneri finanziari <span class=\"_ _4\"></span>sostenuti <span class=\"_ _4\"></span>nel periodo <span class=\"_ _4\"></span>necessario <span class=\"_ _4\"></span>a <span class=\"ff1a\">rendere <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>bene <span class=\"_ _1\"></span>pronto <span class=\"_ _1\"></span>all\u2019uso.<span class=\"_ _4\"></span><span class=\"ff19\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__27": {
   "value": "3.2 Attivit\u00e0 per dirit<span class=\"_ _1\"></span>ti di utilizz<span class=\"_ _1\"></span>o e passivit\u00e0 per <span class=\"ff1b\">leasing</span><span class=\"fs6\"> </span>Le attivit\u00e0 <span class=\"_ _4\"></span>per diritti di uti<span class=\"_ _1\"></span>lizzo e <span class=\"_ _1\"></span>le passivit\u00e0 <span class=\"_ _4\"></span>per <span class=\"_ _0\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _1\"></span><span class=\"ff1a\">sono iscrit<span class=\"_ _1\"></span>ti in <span class=\"_ _1\"></span>accordo con <span class=\"_ _1\"></span>quanto previsto <span class=\"_ _4\"></span>dall\u2019IFRS 16, </span>come descritto di <span class=\"_ _1\"></span>seguito.<span class=\"fs6\"> </span>Leasing<span class=\"ff19\"> su immobili<span class=\"_ _1\"></span>, impianti e macchinari<span class=\"fs6\"> </span></span>L\u2019IFRS <span class=\"_ _11\"> </span>16 <span class=\"_ _11\"> </span>s<span class=\"_ _0\"></span>tabilisce <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>principi <span class=\"_ _b\"> </span>in <span class=\"_ _11\"> </span>materia <span class=\"_ _b\"> </span>di <span class=\"_ _11\"> </span>rilevazione, <span class=\"_ _11\"> </span>valut<span class=\"_ _0\"></span><span class=\"ff19\">azione, <span class=\"_ _11\"> </span>esposizione<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>ne<span class=\"_ _0\"></span>l <span class=\"_ _11\"> </span>bilancio <span class=\"_ _11\"> </span>e <span class=\"_ _b\"> </span>informazioni<span class=\"_ _1\"></span> </span>integrative sui <span class=\"ff1b\">lea<span class=\"_ _1\"></span>sing<span class=\"ff19 lsc\">. <span class=\"fs6 ls0\"> </span></span></span>Il Gruppo in veste di loca<span class=\"_ _1\"></span>tar<span class=\"ls8\">io</span><span class=\"fs6\"> </span>\u00c8 <span class=\"_ _2\"></span>stato <span class=\"_ _2\"></span>adottato <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>unico <span class=\"_ _2\"></span>modello <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>riconoscimento <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>misurazione <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>tutti <span class=\"_ _2\"></span>i <span class=\"_ _f\"></span><span class=\"ff1b\">leasing</span>, <span class=\"_ _0\"></span>eccetto <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _2\"></span>di breve <span class=\"_ _2\"></span>termine <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>i <span class=\"_ _f\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>beni <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>modico <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alore. <span class=\"_ _2\"></span>Il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>riconosce <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>relative <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>pagamenti <span class=\"_ _2\"></span>del leasing e l\u2019att<span class=\"_ _1\"></span>ivit\u00e0 per dirit<span class=\"_ _1\"></span>to d\u2019uso che rapp<span class=\"_ _1\"></span>resenta il di<span class=\"_ _1\"></span>ritto ad utilizza<span class=\"_ _1\"></span>re il bene sottosta<span class=\"_ _1\"></span>nte il contratto.<span class=\"ff19 fs6\"> </span>Attivit\u00e0 per <span class=\"_ _2\"></span>diritto <span class=\"_ _0\"></span>d\u2019uso<span class=\"ff19\">: <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>riconosce <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>diritto <span class=\"_ _0\"></span>d'uso <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>inizio <span class=\"_ _0\"></span>del <span class=\"_ _f\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _0\"></span>(cio\u00e8 <span class=\"_ _0\"></span>la </span>data in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>l'attivit\u00e0 sottostante <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>disponibile per <span class=\"_ _0\"></span>l'uso). Le <span class=\"_ _0\"></span>attivit\u00e0 per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>diritto d'uso <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>misurate al <span class=\"_ _0\"></span>costo, al netto <span class=\"_ _10\"> </span>degli <span class=\"_ _10\"> </span>ammortamenti <span class=\"_ _10\"> </span>accumulati <span class=\"_ _10\"></span>e <span class=\"_ _11\"> </span>delle <span class=\"_ _10\"> </span>perdite <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>valore, <span class=\"_ _10\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>rettificati <span class=\"_ _10\"> </span>per <span class=\"_ _11\"> </span>qualsiasi <span class=\"_ _10\"> </span>misurazione <span class=\"_ _10\"> </span>delle passivit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span><span class=\"ff1b\">leasing</span>. <span class=\"_ _2\"></span>Il <span class=\"_ _f\"></span>costo <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>diritto <span class=\"_ _2\"></span>d'uso <span class=\"_ _f\"></span>compr<span class=\"_ _1\"></span>ende <span class=\"_ _2\"></span>l'ammontare <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _10\"></span><span class=\"ff1b\">leasin<span class=\"_ _1\"></span>g<span class=\"ff19\"> </span></span>rilevate, <span class=\"_ _11\"> </span>i <span class=\"_ _b\"> </span>costi <span class=\"_ _11\"> </span>diretti <span class=\"_ _11\"> </span>iniziali <span class=\"_ _11\"> </span>sostenuti <span class=\"_ _11\"> </span>e <span class=\"_ _b\"> </span>i <span class=\"_ _11\"> </span>pagamenti <span class=\"_ _11\"> </span>di <span class=\"_\"> </span><span class=\"ff1b\">leasing<span class=\"_ _1\"></span><span class=\"ff19\"> <span class=\"_ _b\"> </span>effettuati <span class=\"_ _11\"> </span>alla <span class=\"_ _10\"> </span>data <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>decorrenza <span class=\"_ _10\"> </span>o <span class=\"_ _b\"> </span>prima </span></span>dell'inizio a<span class=\"_ _1\"></span>l netto <span class=\"_ _4\"></span>di tutti gli <span class=\"_ _1\"></span>eventuali <span class=\"_ _1\"></span>incentivi rice<span class=\"_ _1\"></span>vuti. Le att<span class=\"_ _1\"></span>ivit\u00e0 p<span class=\"_ _1\"></span>er diritto <span class=\"_ _4\"></span>d\u2019uso sono ammorti<span class=\"_ _1\"></span>zzate in <span class=\"_ _1\"></span>quote<span class=\"_ _1\"></span> costanti <span class=\"_ _4\"></span>dalla <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>decorrenza <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>fine d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>lla <span class=\"_ _4\"></span>vita <span class=\"_ _4\"></span>utile <span class=\"_ _4\"></span>dell'attivit\u00e0 <span class=\"_ _4\"></span>consistente <span class=\"_ _4\"></span>nel <span class=\"_ _3\"></span>d<span class=\"_ _2\"></span>iritto <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>utilizzo. <span class=\"_ _4\"></span>Se <span class=\"_ _1\"></span>il <span class=\"_ _4\"></span><span class=\"ff1b\">leasing<span class=\"ff19\"> </span></span>trasferisce <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>propriet\u00e0 <span class=\"_ _10\"></span>dell'attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>sottostante <span class=\"_ _10\"> </span>al <span class=\"_ _11\"> </span>locata<span class=\"_ _1\"></span>rio <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span>term<span class=\"_ _0\"></span>ine <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>durata <span class=\"_ _10\"></span>del <span class=\"_ _b\"> </span><span class=\"ff1b\">leasing</span> <span class=\"_ _10\"> </span>o <span class=\"_ _11\"> </span>se <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span>costo dell'attivit\u00e0 <span class=\"_ _f\"></span>consistente<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>nel <span class=\"_ _f\"></span>diritto <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>utilizzo <span class=\"_ _f\"></span>riflette <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>fatto <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>il <span class=\"_ _f\"></span>locatario <span class=\"_ _f\"></span>eserciter\u00e0 <span class=\"_ _f\"></span>l'opzione <span class=\"_ _f\"></span>di<span class=\"_ _2\"></span> <span class=\"_ _a\"></span>acquisto, <span class=\"_ _f\"></span>il locatario <span class=\"_ _0\"></span>deve<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>ammortizzare <span class=\"_ _0\"></span>l'attivit\u00e0 <span class=\"_ _2\"></span>consistente <span class=\"_ _2\"></span>nel <span class=\"_ _0\"></span>diritto <span class=\"_ _2\"></span>d\u2019uso <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>decorrenza <span class=\"_ _2\"></span>fino <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>fine <span class=\"_ _2\"></span>della vita <span class=\"_ _0\"></span>utile <span class=\"_ _2\"></span>dell'attivit\u00e0 <span class=\"_ _0\"></span>sottostante. <span class=\"_ _0\"></span>Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>diritto <span class=\"_ _2\"></span>d'uso <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>soggette <span class=\"_ _0\"></span>a <span class=\"_ _a\"></span><span class=\"ff1b\">impairme<span class=\"_ _1\"></span>nt<span class=\"ff19\">. <span class=\"_ _2\"></span>Si <span class=\"_ _0\"></span>rinvia <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quanto </span></span>indicato nella<span class=\"_ _1\"></span> sezione successi<span class=\"_ _1\"></span>va <span class=\"ff1a\">\u201c</span>Perdita di valore di<span class=\"_ _1\"></span> attivit\u00e0 immate<span class=\"_ _1\"></span>riali<span class=\"ff1a\">\u201d</span>.<span class=\"fs6\"> </span>Passivit\u00e0 <span class=\"_ _1\"></span>legate a<span class=\"_ _1\"></span>l <span class=\"ff1b\">leasin<span class=\"_ _1\"></span>g<span class=\"ff19\">: all<span class=\"_ _1\"></span>a data <span class=\"_ _1\"></span>di deco<span class=\"_ _1\"></span>rrenza <span class=\"_ _1\"></span>del <span class=\"ff1b\">leasing</span>, <span class=\"_ _1\"></span>il G<span class=\"_ _1\"></span>ruppo <span class=\"_ _1\"></span>rileva l<span class=\"_ _1\"></span>e passi<span class=\"_ _1\"></span>vit\u00e0 di <span class=\"ff1b\">lea<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ing<span class=\"ff19\"> misu<span class=\"_ _1\"></span>randol<span class=\"_ _1\"></span>e </span></span></span></span>al <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>attuale <span class=\"_ _4\"></span>dei pagam<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nti d<span class=\"_ _4\"></span>ovuti per <span class=\"_ _1\"></span>il <span class=\"ff1b\">l<span class=\"_ _1\"></span>easing<span class=\"ff19\"> <span class=\"_ _4\"></span>non anco<span class=\"_ _1\"></span>ra v<span class=\"_ _1\"></span>ersati <span class=\"_ _4\"></span>a tale <span class=\"_ _4\"></span>data. I <span class=\"_ _4\"></span>pagamenti <span class=\"_ _4\"></span>dovuti includo<span class=\"_ _4\"></span>no </span></span>i pagamenti fissi (compr<span class=\"_ _1\"></span>esi i pagamenti fissi nella sostanza) al netto di eventuali<span class=\"_ _1\"></span> incentivi al <span class=\"_ _2\"></span><span class=\"ff1b\">leasing</span> da ricevere,<span class=\"_ _1\"></span> i <span class=\"_ _2\"></span>pagamenti <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>ariabili <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span><span class=\"ff1b\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff19\"> <span class=\"_ _f\"></span>che <span class=\"_ _2\"></span>dipendono <span class=\"_ _2\"></span>da <span class=\"_ _f\"></span>un <span class=\"_ _2\"></span>indice <span class=\"_ _f\"></span>o <span class=\"_ _2\"></span>un <span class=\"_ _f\"></span>tasso, <span class=\"_ _0\"></span>e <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>importi <span class=\"_ _2\"></span>che <span class=\"_ _a\"></span>si <span class=\"_ _2\"></span>prevede <span class=\"_ _2\"></span>dovranno </span></span>essere <span class=\"_ _4\"></span>pagati <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>titolo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>garanzie <span class=\"_ _4\"></span>del <span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _4\"></span>residuo. <span class=\"_ _4\"></span>I <span class=\"_ _4\"></span>pagamenti <span class=\"_ _3\"></span>del <span class=\"ff1b\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff19\"> <span class=\"_ _4\"></span>includono <span class=\"_ _4\"></span>anche <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>prezzo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>esercizio </span></span>di <span class=\"_ _4\"></span>un'opzione <span class=\"_ _4\"></span>di acq<span class=\"_ _1\"></span>uisto <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>si \u00e8 <span class=\"_ _4\"></span>ragionevolm<span class=\"_ _1\"></span>ente <span class=\"_ _4\"></span>certi <span class=\"_ _4\"></span>che tal<span class=\"_ _4\"></span>e opzi<span class=\"_ _1\"></span>one <span class=\"_ _4\"></span>sar\u00e0 <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>sercitata<span class=\"_ _4\"></span> dal <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>e i<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>pagamenti di <span class=\"_ _a\"></span>penalit\u00e0 <span class=\"_ _10\"></span>di <span class=\"_ _a\"></span>risoluzion<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>del <span class=\"_ _10\"> </span><span class=\"ff1b\">leasing</span>, <span class=\"_ _a\"></span>se <span class=\"_ _10\"></span>la <span class=\"_ _f\"></span>durata <span class=\"_ _10\"></span>del <span class=\"_ _a\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _10\"></span>tiene <span class=\"_ _a\"></span>conto <span class=\"_ _a\"></span>dell'esercizio <span class=\"_ _f\"></span>da <span class=\"_ _10\"></span>parte <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Gruppo dell'opzione di risoluzione del <span class=\"_ _2\"></span><span class=\"ff1b\">leasing<span class=\"_ _1\"></span><span class=\"ff19\"> <span class=\"_ _0\"></span>stesso. I pagamenti di <span class=\"_ _0\"></span><span class=\"ff1b\">leasing</span> v<span class=\"_ _0\"></span>ariabili che non <span class=\"_ _0\"></span>dipendono da un <span class=\"_ _0\"></span>indice o </span></span>da <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>tasso <span class=\"_ _0\"></span>vengono <span class=\"_ _f\"></span>rilevati <span class=\"_ _2\"></span>come <span class=\"_ _f\"></span>costi <span class=\"_ _f\"></span>nel <span class=\"_ _2\"></span>periodo <span class=\"_ _2\"></span>(salvo <span class=\"_ _f\"></span>che <span class=\"_ _2\"></span>non <span class=\"_ _f\"></span>siano <span class=\"_ _f\"></span>stati <span class=\"_ _2\"></span>sostenuti <span class=\"_ _2\"></span>per <span class=\"_ _f\"></span>la <span class=\"_ _2\"></span>produzione <span class=\"_ _2\"></span>di rimanenze) <span class=\"_ _4\"></span>in cui <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>erifica <span class=\"_ _4\"></span>l'evento o<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a co<span class=\"_ _4\"></span>ndizione ch<span class=\"_ _4\"></span>e ha <span class=\"_ _1\"></span>generat<span class=\"_ _1\"></span>o il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pagamento. <span class=\"_ _4\"></span>Nel <span class=\"_ _1\"></span>calcolo <span class=\"_ _1\"></span>del <span class=\"_ _4\"></span>valore att<span class=\"_ _1\"></span>uale dei pagamenti dovuti, il <span class=\"_ _0\"></span>Gruppo usa il <span class=\"_ _0\"></span>tasso di f<span class=\"_ _0\"></span>inanzia<span class=\"_ _1\"></span>mento ma<span class=\"_ _0\"></span><span class=\"ff1a\">rginale alla data di <span class=\"_ _0\"></span>inizio se <span class=\"_ _0\"></span>il tasso d\u2019<span class=\"_ _0\"></span>interes<span class=\"_ _1\"></span>se </span>implicito <span class=\"_ _f\"></span>non <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>termina<span class=\"_ _1\"></span>bile <span class=\"_ _a\"></span>facilmente<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Dopo <span class=\"_ _a\"></span>la <span class=\"_ _f\"></span>data <span class=\"_ _a\"></span>di <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>correnza, <span class=\"_ _f\"></span>l\u2019importo<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>della <span class=\"_ _a\"></span>passivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>del <span class=\"_ _10\"> </span><span class=\"ff1b\">leasing<span class=\"ff19\"> <span class=\"_ _f\"></span>s<span class=\"_ _0\"></span>i </span></span>incrementa per <span class=\"_ _2\"></span>tener <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>interessi <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>passivit\u00e0 de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>diminuisce <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>considerare <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>pagamenti effettuati. I<span class=\"_ _0\"></span>noltre, <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>debiti <span class=\"_ _0\"></span>per <span class=\"_ _f\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>rideterminato<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>caso <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>eventuali <span class=\"_ _0\"></span>modifiche <span class=\"_ _0\"></span>del leasing<span class=\"ff19\"> <span class=\"_ _a\"></span>o <span class=\"_ _10\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>revisione <span class=\"_ _a\"></span>dei <span class=\"_ _10\"></span>termini <span class=\"_ _a\"></span>contrattuali <span class=\"_ _f\"></span>per <span class=\"_ _10\"></span>la <span class=\"_ _a\"></span>modifica <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>pagamenti; <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _10\"></span>rideterminato<span class=\"_ _4\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>altr<span class=\"_ _1\"></span>es\u00ec, <span class=\"_ _a\"></span>in </span>presenza <span class=\"_\"> </span>di <span class=\"_\"> </span>modifiche <span class=\"_ _c\"> </span>in <span class=\"_\"> </span>merito <span class=\"_ _c\"> </span>alla <span class=\"_\"> </span>valutazione <span class=\"_\"> </span>dell\u2019opzion<span class=\"_ _1\"></span>e <span class=\"_\"> </span>de<span class=\"_ _0\"></span>ll\u2019acquisto<span class=\"_ _1\"></span> <span class=\"_\"> </span>dell\u2019attivit\u00e0 <span class=\"_\"> </span>sottostante <span class=\"_\"> </span>o <span class=\"_ _c\"> </span>per variazioni dei pagamenti futuri che deriva <span class=\"ff1a\">da una modifica dell\u2019indice o del <span class=\"_ _0\"></span>tasso uti<span class=\"_ _1\"></span>lizzato per determinare tali<span class=\"_ _1\"></span> </span>pagamenti.<span class=\"fs6\"> </span>Leasing<span class=\"ff19\"> di breve durata e </span>leasin<span class=\"_ _1\"></span>g<span class=\"ff19\"> di attivit\u00e0 a modesto valor<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>: il Gruppo applica l'esenzion<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> per la rilevazione di<span class=\"_ _4\"></span> </span>leasing<span class=\"ff19\"> <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>breve <span class=\"_ _2\"></span>durata <span class=\"_ _2\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _0\"></span>ai <span class=\"_ _f\"></span>macchinari <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>attrezza<span class=\"_ _1\"></span>ture <span class=\"_ _2\"></span>(i.e., <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _f\"></span>che <span class=\"_ _2\"></span>hanno <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>durata <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>12 <span class=\"_ _f\"></span>mesi <span class=\"_ _2\"></span>o </span>inferiore <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>inizio <span class=\"_ _2\"></span>senza <span class=\"_ _f\"></span>opzione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>riscatto<span class=\"ff1a\">). <span class=\"_ _2\"></span>Il <span class=\"_ _f\"></span>Gruppo <span class=\"_ _2\"></span>ha <span class=\"_ _f\"></span>applica<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>inoltre <span class=\"_ _f\"></span>l\u2019es<span class=\"_ _1\"></span>enzione <span class=\"_ _2\"></span>per <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span><span class=\"ff1b\">leasing<span class=\"ff19\"> </span></span></span>relativi ad <span class=\"_ _0\"></span>attivit\u00e0 di modesto valore in <span class=\"_ _0\"></span>riferimento<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ai contratti di <span class=\"_ _2\"></span><span class=\"ff1b\">leasing</span> relativi <span class=\"_ _0\"></span>ad apparecchiatur<span class=\"_ _1\"></span>e per <span class=\"_ _0\"></span>ufficio il <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>considerato <span class=\"_ _0\"></span>esiguo.<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>I <span class=\"_ _2\"></span>canoni <span class=\"_ _2\"></span>relativi <span class=\"_ _2\"></span>a <span class=\"_ _f\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>breve <span class=\"_ _2\"></span>termine <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>a <span class=\"_ _f\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>modesto valore sono rile<span class=\"_ _1\"></span>vati come costi in q<span class=\"_ _1\"></span>uote costanti<span class=\"_ _1\"></span> lungo la<span class=\"_ _1\"></span> durata del <span class=\"ff1b\">leasing</span>.<span class=\"fs6\"> </span>Il Gruppo in veste di l<span class=\"_ _1\"></span>ocato<span class=\"ls36\">re</span><span class=\"fs6\"> </span>Leasing<span class=\"ff19\"> operati<span class=\"_ _1\"></span>vo<span class=\"fs6\"> </span></span>I <span class=\"_ _0\"></span>contratti di <span class=\"_ _0\"></span><span class=\"ff1b\">leasing</span> che sostanzialmente lasciano in capo <span class=\"_ _0\"></span>al Gruppo <span class=\"_ _0\"></span>tutti i rischi e<span class=\"_ _0\"></span> benefici <span class=\"_ _0\"></span>legati alla propriet\u00e0 del bene sono cla<span class=\"_ _1\"></span>ssificati co<span class=\"_ _1\"></span>me <span class=\"_ _0\"></span><span class=\"ff1b\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff19\"> operativi. I prov<span class=\"_ _1\"></span>enti derivanti da <span class=\"ff1b\">leasi<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>g<span class=\"ff19\"> operativi de<span class=\"_ _1\"></span>vono essere ril<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>vati </span></span></span></span>in <span class=\"_ _2\"></span>quote <span class=\"_ _2\"></span>costanti <span class=\"_ _0\"></span>lungo <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>du<span class=\"_ _0\"></span>rata <span class=\"_ _0\"></span>del <span class=\"_ _f\"></span><span class=\"ff1b\">leasing</span>, <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>inclusi <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>ricavi <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico <span class=\"_ _2\"></span>data <span class=\"_ _0\"></span>la <span class=\"_ _f\"></span>loro <span class=\"_ _0\"></span>natura operativa. I<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>iniziali <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>negoziazione<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>aggiunti <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>bene <span class=\"_ _2\"></span>locato e <span class=\"_ _2\"></span>rilevati <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>base <span class=\"_ _0\"></span>alla durata del <span class=\"_ _0\"></span>contratto sulla medesima base <span class=\"_ _0\"></span>dei proventi da <span class=\"_ _0\"></span>locazione. A<span class=\"_ _0\"></span>ffitti non <span class=\"_ _0\"></span>preventivati sono rilevati <span class=\"_ _0\"></span>come ricavi nel perio<span class=\"_ _1\"></span>do in cui maturano<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span><span class=\"fs6\"> </span>Leasing<span class=\"ff19\"> finanzia<span class=\"_ _1\"></span>rio<span class=\"fs6\"> </span></span>Un <span class=\"_ _10\"></span><span class=\"ff1b\">leasin<span class=\"_ _1\"></span>g<span class=\"ff19\"> <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>classi<span class=\"_ _1\"></span>ficato <span class=\"_ _a\"></span>come <span class=\"_ _10\"></span>finanziario <span class=\"_ _f\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>il <span class=\"_ _a\"></span>Gruppo <span class=\"_ _a\"></span>trasferisce, <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>ostanzial<span class=\"_ _1\"></span>mente, <span class=\"_ _a\"></span>tutti <span class=\"_ _10\"></span>i <span class=\"_ _a\"></span>rischi <span class=\"_ _10\"></span>e <span class=\"_ _a\"></span>i <span class=\"_ _10\"></span>benefici </span></span>connessi <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>propriet\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>un'att<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _4\"></span>sott<span class=\"_ _0\"></span><span class=\"ff1a\">ostante <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>locatario. <span class=\"_ _4\"></span>In <span class=\"_ _4\"></span>questo ca<span class=\"_ _4\"></span>so <span class=\"_ _1\"></span>all\u2019inizio <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>decorrenza <span class=\"_ _4\"></span>del <span class=\"ff1b\">le<span class=\"_ _1\"></span>asing<span class=\"ff19\"> </span></span></span>il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _4\"></span>rileva nel <span class=\"_ _4\"></span>prospetto <span class=\"_ _1\"></span>della <span class=\"_ _4\"></span>situazione patrim<span class=\"_ _4\"></span>oniale-finanziaria l<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> att<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _1\"></span>detenut<span class=\"_ _1\"></span>e in <span class=\"_ _1\"></span><span class=\"ff1b\">leasing<span class=\"ff19\"> <span class=\"_ _4\"></span>e le <span class=\"_ _4\"></span>espone </span></span>come <span class=\"_ _a\"></span>credito <span class=\"_ _a\"></span>verso <span class=\"_ _10\"></span>il <span class=\"_ _a\"></span>locatario <span class=\"_ _a\"></span>per <span class=\"_ _10\"></span>un <span class=\"_ _a\"></span>importo <span class=\"_ _a\"></span>pari <span class=\"_ _a\"></span>al <span class=\"_ _10\"></span>relati<span class=\"_ _1\"></span>v<span class=\"_ _0\"></span><span class=\"ff1a\">o <span class=\"_ _a\"></span>investimento <span class=\"_ _a\"></span>attualizza<span class=\"_ _1\"></span>to <span class=\"_ _10\"></span>al <span class=\"_ _a\"></span>tasso <span class=\"_ _a\"></span>d\u2019interesse </span>implicito del <span class=\"ff1b\">leasin<span class=\"_ _1\"></span>g<span class=\"ff19\">. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__28": {
   "value": "3.3 Accordi per servizi in co<span class=\"_ _4\"></span>nce<span class=\"_ _0\"></span>ssione <span class=\"fs6\"> </span>Gli accordi <span class=\"_ _0\"></span>per servizi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>concessio<span class=\"_ _4\"></span>ne, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>il concedente \u00e8 <span class=\"_ _0\"></span>un\u2019entit\u00e0 del <span class=\"_ _0\"></span>settore pubblico e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>concessionario<span class=\"_ _1\"></span> \u00e8 un\u2019entit\u00e0 <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>settore <span class=\"_ _d\"> </span>privato, <span class=\"_ _d\"> </span>rientrano <span class=\"_ _d\"> </span>nell\u2019ambito<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>di <span class=\"_ _e\"> </span>applica<span class=\"_ _1\"></span>zione <span class=\"_ _d\"> </span>dell\u2019IFRIC <span class=\"_ _d\"> </span>12 <span class=\"_ _d\"> </span>\u201cAccordi <span class=\"_ _d\"> </span>per <span class=\"_ _d\"> </span>servizi <span class=\"_ _d\"> </span>in concessione\u201d <span class=\"_ _4\"></span>(IFRIC 1<span class=\"_ _4\"></span>2<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>e/o l<span class=\"_ _4\"></span>\u2019Interpretazione), <span class=\"_ _4\"></span>se sono <span class=\"_ _4\"></span>riferiti <span class=\"_ _4\"></span>a infrastrutt<span class=\"_ _1\"></span>ure <span class=\"_ _1\"></span>asser<span class=\"_ _1\"></span>vite <span class=\"_ _1\"></span>all\u2019erogazion<span class=\"_ _1\"></span>e al<span class=\"_ _4\"></span> pubblic<span class=\"_ _1\"></span>o di importanti s<span class=\"_ _1\"></span>ervizi economici<span class=\"_ _1\"></span> e sociali.<span class=\"fs6\"> </span>Ne<span class=\"ff1a ls0\">l <span class=\"_ _2\"></span>seguito <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>evidenziati <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>criteri <span class=\"_ _f\"></span>utilizzati<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>l\u2019applicazione <span class=\"_ _2\"></span>dell\u2019interpr<span class=\"_ _1\"></span>etazione <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>concessioni <span class=\"_ _2\"></span>detenute </span>dal Gruppo.<span class=\"fs6\"> </span>Ambito di applicazi<span class=\"_ _1\"></span>one <span class=\"fs6\"> </span>L\u2019IFRIC 12 viene a<span class=\"_ _1\"></span>pplicato se sono<span class=\"_ _1\"></span> integralmente<span class=\"_ _1\"></span> rispettate le s<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>guenti condizi<span class=\"_ _1\"></span>oni:<span class=\"ff19 fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">il concedente controlla o <span class=\"_ _0\"></span>regolamenta quali<span class=\"_ _1\"></span> servizi il concessionario deve fornire con l'infrastruttura, a chi </span></span>li <span class=\"ls0\">deve fornire e a qual<span class=\"_ _1\"></span>e prezzo;<span class=\"fs6\"> </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">il concedente controlla<span class=\"_ _4\"></span> <span class=\"_ _0\"></span><span class=\"ff1a\">\u2013</span> tramite la propriet\u00e0, o in altro modo <span class=\"ff1a\">\u2013</span> qualsiasi inter<span class=\"_ _1\"></span>essenza residua significa<span class=\"_ _1\"></span>tiva </span></span>nell'infrastruttu<span class=\"_ _4\"></span>ra al<span class=\"_ _0\"></span>la scadenza d<span class=\"_ _1\"></span>ell'accordo.<span class=\"fs6\"> </span>Valutazione dei ricavi d<span class=\"_ _1\"></span>erivanti<span class=\"_ _1\"></span> dal contratto di concessione<span class=\"fs6\"> </span>I<span class=\"ff1a\">l <span class=\"_ _10\"> </span>concessionario <span class=\"_ _10\"></span>rileva <span class=\"_ _10\"></span>i <span class=\"_ _10\"> </span>proventi <span class=\"_ _10\"> </span>dei <span class=\"_ _10\"> </span>servizi <span class=\"_ _10\"> </span>che <span class=\"_ _10\"> </span>presta <span class=\"_ _10\"> </span>(<span class=\"_ _0\"></span>costruzione/<span class=\"_ _4\"></span>miglioria <span class=\"_ _10\"> </span>de<span class=\"_ _0\"></span>ll\u2019infra<span class=\"_ _1\"></span>struttura <span class=\"_ _10\"></span>e <span class=\"_ _10\"> </span>servizi <span class=\"_ _10\"></span>di </span>gestione) <span class=\"_ _2\"></span>conformemente <span class=\"_ _0\"></span>a <span class=\"_ _f\"></span>quanto <span class=\"_ _2\"></span>previsto <span class=\"_ _2\"></span>dall\u2019IFRS <span class=\"_ _2\"></span>1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>\u201cRicavi <span class=\"_ _f\"></span>provenienti <span class=\"_ _0\"></span>da <span class=\"_ _f\"></span>contratti <span class=\"_ _2\"></span>con <span class=\"_ _f\"></span>i <span class=\"_ _2\"></span>clienti\u201d <span class=\"_ _f\"></span>tenuto conto del <span class=\"ff1b\">fair value<span class=\"_ _1\"></span><span class=\"ff19\"> dei corri<span class=\"_ _1\"></span>spettivi relativi al<span class=\"_ _1\"></span>le prestazioni contrat<span class=\"_ _1\"></span>tualmente <span class=\"_ _1\"></span>previste.<span class=\"fs6\"> </span></span></span>Modalit\u00e0 di rappresent<span class=\"_ _1\"></span>azione dei corris<span class=\"_ _1\"></span>pettivi dovuti per i <span class=\"_ _1\"></span>servizi di <span class=\"ff1a\">costruzione/miglioria dell\u2019in<span class=\"_ _1\"></span>frastruttura<span class=\"ff19 fs6\"> </span></span>Il <span class=\"_ _10\"></span>corrispetti<span class=\"_ _1\"></span>vo <span class=\"_ _10\"></span>dovuto <span class=\"_ _a\"></span>al <span class=\"_ _10\"></span>concessionario,<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>front<span class=\"_ _1\"></span>e <span class=\"_ _10\"></span>dei <span class=\"_ _10\"></span>servizi<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>costruzi<span class=\"_ _1\"></span>one/migli<span class=\"_ _1\"></span>oria <span class=\"_ _10\"></span>dell\u2019infrast<span class=\"_ _4\"></span>ru<span class=\"_ _0\"></span>ttura, <span class=\"_ _a\"></span>pu\u00f2 consistere in:<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">un\u2019attivit\u00e0 finanziaria, <span class=\"_ _0\"></span>in presenza <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>diritto <span class=\"_ _0\"></span>incondizionato del <span class=\"_ _0\"></span>concessionario <span class=\"_ _0\"></span><span class=\"ff19\">a <span class=\"_ _0\"></span>ricevere <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>compenso </span></span></span>a prescindere dal<span class=\"_ _1\"></span>l\u2019utilizzo <span class=\"_ _1\"></span>effettivo dell<span class=\"_ _1\"></span>\u2019infrastruttura<span class=\"_ _1\"></span> da parte d<span class=\"_ _1\"></span>egli utenti (minim<span class=\"_ _1\"></span>o garantito);<span class=\"ff19 fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">un\u2019attivit\u00e0 <span class=\"_ _1\"></span>immat<span class=\"_ _1\"></span>eriale, qua<span class=\"_ _4\"></span>lora il conc<span class=\"_ _1\"></span>essionario a<span class=\"_ _4\"></span>bbia diritto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>addebitare <span class=\"_ _1\"></span>agli <span class=\"_ _4\"></span>utenti un <span class=\"_ _1\"></span>corrispettivo<span class=\"_ _1\"></span> per </span></span>l\u2019utilizzo del s<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rvizio pubblic<span class=\"_ _1\"></span>o connesso all\u2019u<span class=\"_ _1\"></span>so dell\u2019infra<span class=\"_ _1\"></span>struttura (diritto di ta<span class=\"_ _4\"></span>riff<span class=\"_ _0\"></span>azione);<span class=\"ff19 fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">entrambe <span class=\"_ _14\"> </span>(cosiddetto <span class=\"_ _20\"> </span>modello <span class=\"_ _14\"> </span>\u201cmisto\u201d), <span class=\"_ _20\"> </span>quando <span class=\"_ _20\"> </span>l\u2019attivit\u00e0 <span class=\"_ _14\"> </span>di <span class=\"_ _1f\"> </span>costr<span class=\"_ _1\"></span>uzione <span class=\"_ _14\"> </span>dell\u2019infrastruttura <span class=\"_ _14\"> </span>v<span class=\"_ _0\"></span>iene<span class=\"_ _1\"></span> </span></span>remunerata <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>ntrambe <span class=\"_ _2\"></span>le <span class=\"_ _f\"></span>fattispecie<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>su <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>lencate.<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>In <span class=\"_ _f\"></span>questo <span class=\"_ _2\"></span>caso <span class=\"_ _f\"></span>l\u2019attivit\u00e0 <span class=\"_ _2\"></span>imma<span class=\"_ _0\"></span><span class=\"ff19\">teriale <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _f\"></span>determinata </span>come <span class=\"_ _10\"></span>differenza <span class=\"_ _a\"></span>tra <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span><span class=\"ff1b\">fair <span class=\"_ _10\"> </span>value</span> <span class=\"_ _10\"></span><span class=\"ff1a\">dell\u2019investimento <span class=\"_ _a\"></span>realizza<span class=\"_ _1\"></span>to <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>valore <span class=\"_ _10\"></span>dell\u2019attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _10\"></span>finanziaria <span class=\"_ _a\"></span>ottenuto </span>dall\u2019attuali<span class=\"_ _1\"></span>zzazione dei flus<span class=\"_ _1\"></span>si di cassa d<span class=\"_ _1\"></span>erivanti dal mini<span class=\"_ _4\"></span>mo<span class=\"_ _0\"></span> garantito<span class=\"ff19\">.<span class=\"fs6\"> </span></span>I <span class=\"_ _0\"></span>contratti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>concessione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>titolare il <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _0\"></span>Webuild <span class=\"_ _0\"></span>rientrano prevalentemente ne<span class=\"_ _0\"></span>l mo<span class=\"_ _0\"></span>dello <span class=\"_ _0\"></span>contabile<span class=\"_ _1\"></span> dell\u2019attivit\u00e0 im<span class=\"_ _1\"></span>materiale.<span class=\"ff19 fs6\"> </span>Obblighi contrattuali<span class=\"_ _1\"></span> al ripristino del livello <span class=\"_ _1\"></span>di efficienza dell\u2019infrast<span class=\"_ _1\"></span>ruttura<span class=\"ff19 fs6\"> </span>Considerato che il co<span class=\"_ _1\"></span>ncessionario non ha i r<span class=\"_ _1\"></span>equisiti per iscriv<span class=\"_ _1\"></span>ere nel proprio <span class=\"ff1a\">bilancio l\u2019infrastr<span class=\"_ _4\"></span>uttura nella classe </span>\u201cimmobili, <span class=\"_ _4\"></span>impianti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>macchinari\u201d, i<span class=\"_ _1\"></span>l <span class=\"_ _4\"></span>trattamento <span class=\"_ _4\"></span>contabile <span class=\"_ _4\"></span>degli <span class=\"_ _1\"></span>interventi <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>effettuati <span class=\"_ _1\"></span>sull\u2019infrast<span class=\"_ _4\"></span>ru<span class=\"_ _0\"></span>ttura assumono diverso rili<span class=\"_ _1\"></span>evo a seconda della loro natura.<span class=\"_ _1\"></span> Essi si distinguono in due categori<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>: (i) inte<span class=\"_ _0\"></span>rventi riferibili alla <span class=\"_ _c\"> </span>normale <span class=\"_ _c\"> </span>attivit\u00e0 <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>manu<span class=\"_ _0\"></span>tenzione <span class=\"_\"> </span>de<span class=\"_ _0\"></span>ll\u2019infrastr<span class=\"_ _1\"></span>uttura <span class=\"_ _c\"> </span>e <span class=\"_ _d\"> </span><span class=\"ff19\">(ii) <span class=\"_ _c\"> </span>interventi <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>sostituzione <span class=\"_ _c\"> </span>e <span class=\"_ _c\"> </span>manutenzione </span>programmata ad<span class=\"_ _1\"></span> una data futura <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>ll\u2019infrastr<span class=\"_ _1\"></span>uttura.<span class=\"ff19 fs6\"> </span>I pri<span class=\"_ _1\"></span>mi si <span class=\"_ _4\"></span>riferiscono <span class=\"_ _1\"></span>alle <span class=\"_ _4\"></span>normali manut<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nzioni <span class=\"_ _1\"></span>ordinarie <span class=\"_ _4\"></span>sull\u2019infrastruttu<span class=\"_ _1\"></span>ra <span class=\"ff19\">che so<span class=\"_ _1\"></span>no <span class=\"_ _4\"></span>rilevate a <span class=\"_ _1\"></span>conto <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>conomico<span class=\"_ _4\"></span> </span>quando so<span class=\"_ _1\"></span>stenute a<span class=\"_ _1\"></span>nche in <span class=\"_ _4\"></span>adozione dell\u2019IFR<span class=\"_ _1\"></span>IC 12. <span class=\"_ _1\"></span>I sec<span class=\"_ _1\"></span>ondi, consi<span class=\"_ _1\"></span>derato ch<span class=\"_ _1\"></span>e l\u2019IFRI<span class=\"_ _1\"></span>C 12 <span class=\"_ _1\"></span>non preved<span class=\"_ _1\"></span>e l\u2019iscrizion<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> del <span class=\"_ _17\"> </span>bene <span class=\"_ _17\"> </span>f<span class=\"_ _0\"></span>isico <span class=\"_ _17\"> </span>infrastruttura, <span class=\"_ _17\"> </span>ma <span class=\"_ _17\"> </span>di <span class=\"_ _14\"> </span>un <span class=\"_ _17\"> </span>diritto, <span class=\"_ _17\"> </span>dovranno <span class=\"_ _17\"> </span>essere <span class=\"_ _14\"> </span>rilevati <span class=\"_ _16\"> </span>sulla <span class=\"_ _14\"> </span>base <span class=\"_ _17\"> </span>dello <span class=\"_ _17\"> </span>IAS <span class=\"_ _14\"> </span>37 <span class=\"_ _14\"> </span><span class=\"ff1a\">\u2013</span> \u201cAccantonamenti, <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _4\"></span>e attivit\u00e0<span class=\"_ _1\"></span> pot<span class=\"_ _1\"></span>enziali\u201d, <span class=\"_ _4\"></span>che impon<span class=\"_ _1\"></span>e: (i<span class=\"_ _1\"></span>) <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>un l<span class=\"_ _1\"></span>ato, l<span class=\"_ _4\"></span>\u2019imputazione <span class=\"_ _1\"></span>a co<span class=\"_ _4\"></span>nto economico <span class=\"_ _4\"></span>di un accantonam<span class=\"_ _1\"></span>ento e <span class=\"ff1a\">(ii) d<span class=\"_ _1\"></span>all\u2019altro, la rilevazi<span class=\"_ _1\"></span>one di un fondo o<span class=\"_ _1\"></span>neri nello <span class=\"_ _1\"></span>stato patrimonia<span class=\"_ _1\"></span>le.<span class=\"ff19 fs6\"> </span></span>Ammortamento dell\u2019att<span class=\"_ _1\"></span>ivit\u00e0 immateriale<span class=\"ff19 fs6\"> </span>Le <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _f\"></span>immateriali <span class=\"_ _2\"></span>vengono <span class=\"_ _f\"></span>ammortizzate <span class=\"_ _2\"></span>conformemente <span class=\"_ _2\"></span>a <span class=\"_ _f\"></span>quanto <span class=\"_ _f\"></span>previsto <span class=\"_ _2\"></span>dallo <span class=\"_ _f\"></span>IAS <span class=\"_ _f\"></span>38 <span class=\"_ _f\"></span>secondo <span class=\"_ _f\"></span>criteri sistematici, <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>periodo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>durata de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>concessione <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>modo <span class=\"_ _0\"></span>da <span class=\"_ _2\"></span>riflettere <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>modalit\u00e0 <span class=\"_ _0\"></span>attraverso <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>quali <span class=\"_ _0\"></span>si presume che i <span class=\"_ _1\"></span>benefici eco<span class=\"_ _1\"></span>nomici futuri d<span class=\"_ _1\"></span>erivant<span class=\"ff1a\">i dall\u2019uso delle in<span class=\"_ _1\"></span>frastrutture af<span class=\"_ _1\"></span>fluiranno al Grupp<span class=\"_ _1\"></span>o.<span class=\"ff19\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__29": {
   "value": "3.4 Attivit\u00e0 immat<span class=\"_ _1\"></span>eriali<span class=\"fs6\"> </span>Le altre attivit\u00e0 im<span class=\"_ _1\"></span>materiali<span class=\"_ _1\"></span> a vita utile definita compr<span class=\"_ _1\"></span>endono:<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">il portafoglio ordini ac<span class=\"_ _4\"></span>quisito dal Gruppo (i.<span class=\"_ _1\"></span>e. costi di ac<span class=\"_ _1\"></span>quisizione comm<span class=\"_ _1\"></span>esse);<span class=\"fs6\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">i brevetti, marchi <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"ff1b\">software</span> appl<span class=\"_ _1\"></span>icativi acquistati<span class=\"_ _1\"></span> o prodotti inte<span class=\"_ _1\"></span>rnamente.<span class=\"fs6\"> </span></span></span>Tali <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _4\"></span>vengono <span class=\"_ _1\"></span>rilevate <span class=\"_ _1\"></span>quando <span class=\"_ _4\"></span>\u00e8 proba<span class=\"_ _1\"></span>bile c<span class=\"_ _4\"></span>he il <span class=\"_ _4\"></span>relativo u<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>o g<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nerer\u00e0 <span class=\"_ _4\"></span>benefici <span class=\"_ _1\"></span>economici <span class=\"_ _4\"></span>futuri e <span class=\"_ _4\"></span>quando ne pu<span class=\"_ _4\"></span>\u00f2 essere <span class=\"_ _4\"></span>determinato <span class=\"_ _4\"></span>in modo <span class=\"_ _4\"></span>attendibile <span class=\"_ _4\"></span>il costo<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Le a<span class=\"_ _1\"></span>ttivit\u00e0 i<span class=\"_ _4\"></span>mm<span class=\"_ _0\"></span>ateriali<span class=\"_ _1\"></span> so<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>valutate <span class=\"_ _4\"></span>al costo <span class=\"_ _4\"></span>di ac<span class=\"_ _1\"></span>quisto<span class=\"_ _1\"></span> o <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>produzione <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>ammortizzate <span class=\"_ _3\"></span>sistematicamente <span class=\"_ _3\"></span>lungo <span class=\"_ _3\"></span>la <span class=\"_ _4\"></span>loro <span class=\"_ _3\"></span>vita <span class=\"_ _4\"></span>utile <span class=\"_ _3\"></span>stimata; <span class=\"_ _4\"></span>la <span class=\"_ _3\"></span>re<span class=\"_ _0\"></span>cuperabilit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>del <span class=\"_ _3\"></span>loro <span class=\"_ _4\"></span>valore di iscrizione \u00e8 <span class=\"_ _1\"></span>verificata adott<span class=\"_ _1\"></span>ando i criteri in<span class=\"_ _1\"></span>dicati al succes<span class=\"_ _1\"></span>sivo paragrafo<span class=\"_ _1\"></span> \u201c<span class=\"ff1b\">I<span class=\"_ _0\"></span>mpairment Te<span class=\"_ _1\"></span>st<span class=\"ff1a\">\u201d<span class=\"ff19\">. </span></span></span>3.5 Avviamento <span class=\"fs6\"> </span>L\u2019avviamento <span class=\"_ _1\"></span>\u00e8 iscritto al costo al n<span class=\"_ _1\"></span>etto delle <span class=\"_ _1\"></span>eventuali perdite<span class=\"_ _1\"></span> di valore accum<span class=\"_ _1\"></span>ulate. <span class=\"_ _0\"></span><span class=\"ff19 fs6\"> </span>L\u2019avviamento <span class=\"_\"> </span>d<span class=\"_ _1\"></span>erivante <span class=\"_\"> </span>da <span class=\"_\"> </span>una<span class=\"_ _1\"></span> <span class=\"_\"> </span><span class=\"ff1b\">business <span class=\"_\"> </span>combinati<span class=\"_ _1\"></span>on<span class=\"ff19\"> <span class=\"_\"> </span><span class=\"ff1a\">\u00e8 <span class=\"_\"> </span>determinato <span class=\"_\"> </span>com<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_\"> </span>l\u2019eccedenza <span class=\"_\"> </span>t<span class=\"_ _1\"></span>ra <span class=\"_\"> </span>la <span class=\"_\"> </span>somma <span class=\"_\"> </span>d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>i </span></span></span>corrispettivi <span class=\"_ _f\"></span>trasferiti <span class=\"_ _f\"></span>nell\u2019aggregazion<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>aziendale, <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _f\"></span>valore <span class=\"_ _f\"></span>delle <span class=\"_ _a\"></span>interessenz<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>minoranza <span class=\"_ _f\"></span>e <span class=\"_ _a\"></span>del <span class=\"_ _10\"></span><span class=\"ff1b\">fair <span class=\"_ _f\"></span>value<span class=\"ff19\"> </span></span>dell\u2019eventuale<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>partecipazio<span class=\"_ _1\"></span>ne <span class=\"_ _b\"> </span>precedentement<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>detenuta <span class=\"_ _11\"> </span>nell\u2019Impresa <span class=\"_ _11\"> </span>acquisita <span class=\"_ _11\"> </span>ris<span class=\"_ _0\"></span>petto <span class=\"_ _11\"> </span>al <span class=\"_\"> </span><span class=\"ff1b\">fair <span class=\"_ _b\"> </span>value<span class=\"ff19\"> <span class=\"_ _11\"> </span>delle </span></span>attivit\u00e0 nette<span class=\"_ _1\"></span> acquisite e pa<span class=\"_ _1\"></span>ssivit\u00e0 assunt<span class=\"_ _1\"></span>e alla data di a<span class=\"_ _4\"></span>cquisizione.<span class=\"_ _0\"></span><span class=\"fs6\"> </span>L\u2019avviamento <span class=\"_ _b\"> </span>riferito <span class=\"_ _b\"> </span>ad <span class=\"_ _b\"> </span>acquisizioni <span class=\"_ _b\"> </span>non <span class=\"_ _b\"> </span>viene <span class=\"_ _b\"> </span>ammortizzato <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>la <span class=\"_\"> </span>r<span class=\"_ _1\"></span>ecuperabil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>valore <span class=\"_\"> </span>di <span class=\"_ _11\"> </span>iscrizione <span class=\"_ _11\"> </span>\u00e8 verificata <span class=\"_ _11\"> </span>almeno <span class=\"_ _b\"> </span>annualment<span class=\"_ _1\"></span>e <span class=\"_ _b\"> </span>(<span class=\"ff1b\">impairment <span class=\"_ _11\"> </span>testing</span>) <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>ogni <span class=\"_ _b\"> </span>caso <span class=\"_ _11\"> </span>quando <span class=\"_ _b\"> </span>si <span class=\"_ _11\"> </span>verificano <span class=\"_ _11\"> </span>e<span class=\"_ _0\"></span>venti <span class=\"_ _11\"> </span>che <span class=\"_ _b\"> </span>fanno presupporre una ri<span class=\"_ _4\"></span>duzione del valore, secon<span class=\"_ _1\"></span>do quanto <span class=\"_ _1\"></span>previsto dallo <span class=\"_ _1\"></span>IAS 36 \u201cRiduz<span class=\"_ _1\"></span>ione di valore d<span class=\"_ _1\"></span>elle attivit\u00e0\u201d.<span class=\"ff19 fs6\"> </span>Ai fini<span class=\"_ _1\"></span> dell\u2019<span class=\"ff1b\">impairme<span class=\"_ _1\"></span>nt<span class=\"ff1a\">, l\u2019a<span class=\"_ _1\"></span>vviamento <span class=\"_ _1\"></span>acquisito <span class=\"_ _1\"></span>con agg<span class=\"_ _1\"></span>regazioni a<span class=\"_ _1\"></span>ziendali <span class=\"_ _4\"></span>\u00e8 allocato, dall<span class=\"_ _1\"></span>a data <span class=\"_ _4\"></span>di <span class=\"_ _0\"></span><span class=\"ff19\">acquisizion<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>, a<span class=\"_ _4\"></span> </span></span></span>ciascuna <span class=\"_ _2\"></span>delle <span class=\"_ _f\"></span>unit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _f\"></span>(o <span class=\"_ _2\"></span>gruppi <span class=\"_ _f\"></span>di <span class=\"_ _2\"></span>unit\u00e0) <span class=\"_ _f\"></span>generatrici <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>flussi <span class=\"_ _f\"></span>finanziari <span class=\"_ _2\"></span>(<span class=\"_ _2\"></span><span class=\"ff1b\">cash <span class=\"_ _2\"></span>generating <span class=\"_ _2\"></span>unit</span>) <span class=\"_ _f\"></span>che <span class=\"_ _2\"></span>si ritiene b<span class=\"_ _1\"></span>eneficeranno d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>gli <span class=\"_ _1\"></span>effetti sin<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rgici d<span class=\"_ _1\"></span>ell\u2019acquisizione. <span class=\"_ _1\"></span>Il valor<span class=\"_ _1\"></span>e dell\u2019avvia<span class=\"_ _1\"></span>mento verr\u00e0 <span class=\"_ _4\"></span>monitorato a li<span class=\"_ _1\"></span>vello di tale unit\u00e0 ai<span class=\"_ _1\"></span> fini della ges<span class=\"_ _1\"></span>tione interna.<span class=\"fs6\"> </span>La <span class=\"_ _0\"></span>perdita <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>terminata<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>definendo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _0\"></span>recuperabile <span class=\"_ _0\"></span>dell\u2019unit\u00e0 <span class=\"_ _0\"></span>generatric<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>lussi <span class=\"_ _0\"></span>(o <span class=\"_ _0\"></span>gruppo <span class=\"_ _0\"></span>di unit\u00e0) <span class=\"_ _a\"></span>cui <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>allocato <span class=\"_ _a\"></span>l\u2019avviamento. <span class=\"_ _a\"></span>Quando <span class=\"_ _f\"></span>il <span class=\"_ _10\"></span>valore <span class=\"_ _f\"></span>recuperabile <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>ll\u2019unit\u00e0 <span class=\"_ _f\"></span>generatrice <span class=\"_ _f\"></span>di <span class=\"_ _10\"></span>flussi <span class=\"_ _f\"></span>(o <span class=\"_ _10\"></span>g<span class=\"_ _0\"></span><span class=\"ff19\">ruppo <span class=\"_ _a\"></span>di </span>unit\u00e0) <span class=\"_ _4\"></span>\u00e8 inferiore <span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>valore conta<span class=\"_ _1\"></span>bile, <span class=\"_ _1\"></span>viene <span class=\"_ _1\"></span>rilevata <span class=\"_ _4\"></span>una perdita<span class=\"_ _1\"></span> di <span class=\"_ _4\"></span>valore. N<span class=\"_ _1\"></span>ei casi <span class=\"_ _4\"></span>in cui <span class=\"_ _4\"></span>l\u2019avviamento <span class=\"_ _4\"></span>\u00e8 attribuit<span class=\"_ _1\"></span>o a <span class=\"_\"> </span>una <span class=\"_\"> </span>unit\u00e0 <span class=\"_\"> </span>g<span class=\"_ _1\"></span>eneratrice <span class=\"_\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_\"> </span>flussi <span class=\"_\"> </span>finanzia<span class=\"_ _1\"></span>ri <span class=\"_\"> </span>(o <span class=\"_\"> </span>grupp<span class=\"_ _1\"></span>o <span class=\"_\"> </span>di <span class=\"_\"> </span>unit\u00e0) <span class=\"_\"> </span>il<span class=\"_ _1\"></span> <span class=\"_\"> </span>cui <span class=\"_\"> </span>attivo <span class=\"_\"> </span>vi<span class=\"_ _1\"></span>ene <span class=\"_\"> </span>parzialment<span class=\"_ _1\"></span>e <span class=\"_\"> </span>dismess<span class=\"_ _1\"></span>o, l\u2019avviamento <span class=\"_ _14\"> </span>associato <span class=\"_ _17\"> </span>all\u2019attivo <span class=\"_ _14\"> </span>ceduto <span class=\"_ _14\"> </span>viene <span class=\"_ _14\"> </span>considerato <span class=\"_ _14\"> </span>ai <span class=\"_ _14\"> </span>fini <span class=\"_ _14\"> </span>della <span class=\"_ _14\"> </span>determinazione <span class=\"_ _14\"> </span>dell\u2019eventual<span class=\"_ _4\"></span>e plus/(minus)-<span class=\"ff1a\">val<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nza <span class=\"_ _4\"></span>derivante <span class=\"_ _4\"></span>dall\u2019operazione. <span class=\"_ _4\"></span>In <span class=\"_ _1\"></span>tali <span class=\"_ _4\"></span>circostanze <span class=\"_ _4\"></span>l\u2019avviamento <span class=\"_ _4\"></span>ceduto <span class=\"_ _4\"></span>\u00e8 mis<span class=\"_ _4\"></span>ur<span class=\"_ _0\"></span>ato <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>base <span class=\"_ _1\"></span>dei </span>valori relativi d<span class=\"_ _1\"></span>ell\u2019attivo al<span class=\"_ _1\"></span>ienato rispetto<span class=\"_ _1\"></span> all\u2019attivo a<span class=\"ff19\">ncora detenuto con <span class=\"_ _4\"></span>riferimento alla medesima uni<span class=\"_ _1\"></span>t\u00e0. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__30": {
   "value": "3.6 Partecipazioni in al<span class=\"_ _1\"></span>tre Imprese<span class=\"fs6\"> </span>Le pa<span class=\"_ _1\"></span>rtecipazioni <span class=\"_ _4\"></span>di minoranza<span class=\"_ _1\"></span> (ossia <span class=\"_ _4\"></span>generalmente <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>partecipazioni <span class=\"_ _4\"></span>detenute co<span class=\"_ _4\"></span>n una p<span class=\"_ _1\"></span>ercentuale <span class=\"_ _4\"></span>di possesso<span class=\"_ _4\"></span> inferiore <span class=\"_ _f\"></span>al <span class=\"_ _a\"></span>20%), <span class=\"_ _f\"></span>sono <span class=\"_ _a\"></span>considerate <span class=\"_ _f\"></span>ai <span class=\"_ _a\"></span>sensi <span class=\"_ _f\"></span>dell\u2019IFRS <span class=\"_ _f\"></span>9 <span class=\"_ _a\"></span>\u201cStrumenti <span class=\"_ _f\"></span>Finanziari\u201d <span class=\"_ _f\"></span>quali <span class=\"_ _10\"></span><span class=\"ff19\">investimenti <span class=\"_ _f\"></span>in <span class=\"_ _a\"></span>strumenti<span class=\"_ _4\"></span> </span>rappresentati<span class=\"_ _1\"></span>vi di capitale va<span class=\"_ _1\"></span>lutati al <span class=\"ff1b\">fair value</span>.<span class=\"fs6\"> </span>Per <span class=\"_ _10\"> </span>ci\u00f2 <span class=\"_ _10\"> </span>che <span class=\"_ _10\"> </span>attiene <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>partecipazioni <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>consorzi<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>societ\u00e0 <span class=\"_ _10\"></span>consortili, <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>costo <span class=\"_ _a\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>ritenuto <span class=\"_ _10\"></span>rappresenta<span class=\"_ _1\"></span>tivo <span class=\"_ _10\"></span>del relativo <span class=\"ff1b\">fair val<span class=\"_ _1\"></span>ue<span class=\"ff19\">. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__31": {
   "value": "3.7 Attivit\u00e0 contrattuali<span class=\"_ _1\"></span>, passivit\u00e0 contrat<span class=\"_ _1\"></span>tuali e ricavi da contrat<span class=\"_ _1\"></span>ti con la clientela <span class=\"fs6 fc0 sc0\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>contrattuali, <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _0\"></span>contrattuali <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>ricavi <span class=\"_ _2\"></span>da <span class=\"_ _f\"></span>contratti <span class=\"_ _0\"></span>con <span class=\"_ _f\"></span>la <span class=\"_ _2\"></span>clientela <span class=\"_ _0\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>rilevati <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>valutati <span class=\"_ _0\"></span>in base alle linee guida<span class=\"_ _1\"></span> dettat<span class=\"_ _1\"></span>e dall\u2019IFRS 15, princi<span class=\"_ _4\"></span>pio che disciplina i ricavi da co<span class=\"_ _4\"></span>ntratti verso clienti. La <span class=\"_ _1\"></span>rilevazione dei ricavi viene <span class=\"_ _1\"></span>effettuata appli<span class=\"_ _1\"></span>cando un modell<span class=\"_ _1\"></span>o che preved<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> cinque fasi com<span class=\"_ _1\"></span>e di seguito esp<span class=\"_ _1\"></span>osto:<span class=\"fs6\"> </span>1.<span class=\"ff21 ls0\"> <span class=\"_ _3e\"> </span><span class=\"ff19 fs0\">identificazione <span class=\"_ _1\"></span>del contratt<span class=\"_ _1\"></span>o con il cliente;<span class=\"fs6\"> </span></span></span>2.<span class=\"ff21 ls0\"> <span class=\"_ _3e\"> </span><span class=\"ff19 fs0\">identificazione <span class=\"_ _1\"></span>delle <span class=\"ff1b\">performan<span class=\"_ _1\"></span>ce obligatio<span class=\"_ _1\"></span>n<span class=\"ff19\"> previste dal<span class=\"_ _1\"></span> contratto;<span class=\"fs6\"> </span></span></span></span></span>3.<span class=\"ff21 ls0\"> <span class=\"_ _3e\"> </span><span class=\"ff19 fs0\">determinazione d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>l corrisp<span class=\"_ _1\"></span>ettivo della transazion<span class=\"_ _1\"></span>e;<span class=\"fs6\"> </span></span></span>4.<span class=\"ff21 ls0\"> <span class=\"_ _3e\"> </span><span class=\"ff19 fs0\">allocazi<span class=\"_ _1\"></span>one del corrispettivo all<span class=\"_ _1\"></span>e singole <span class=\"ff1b\">performance <span class=\"_ _1\"></span>obligation<span class=\"ff19\">;<span class=\"fs6\"> </span></span></span></span></span>5.<span class=\"ff21 ls0\"> <span class=\"_ _3e\"> </span><span class=\"ff19 fs0\">rilevazione dei <span class=\"_ _1\"></span>ricavi al mo<span class=\"_ _1\"></span>mento (o nel corso<span class=\"_ _1\"></span>) della s<span class=\"_ _1\"></span>oddisfazione dell<span class=\"_ _1\"></span>a singola <span class=\"ff1b\">performance obligati<span class=\"_ _1\"></span>on<span class=\"ff19\">.<span class=\"fs6\"> </span></span></span></span></span>Parallelament<span class=\"_ _1\"></span>e allo svilupp<span class=\"_ _4\"></span>o del modello a ci<span class=\"_ _1\"></span>nque fasi,<span class=\"_ _1\"></span> l\u2019IFRS 15<span class=\"_ _1\"></span> tratta <span class=\"ff19\">alcuni argo<span class=\"_ _1\"></span>menti, quali c<span class=\"_ _4\"></span>os<span class=\"_ _0\"></span>ti contratt<span class=\"_ _1\"></span>uali,<span class=\"_ _1\"></span> </span>modifiche contrattual<span class=\"_ _1\"></span>i e inf<span class=\"_ _1\"></span>ormativa di bilancio.<span class=\"fs6\"> </span>Di seguito vengon<span class=\"_ _1\"></span>o sintetiz<span class=\"_ _1\"></span>zate le modalit\u00e0 appli<span class=\"_ _1\"></span>cative s<span class=\"_ _1\"></span>eguite dal Gruppo <span class=\"_ _1\"></span>nell'applicazi<span class=\"_ _1\"></span>one dell\u2019IFRS 15.<span class=\"ff19 fs6\"> </span>Identificazione del c<span class=\"_ _1\"></span>ontratto con il cliente<span class=\"fs6\"> </span>Un <span class=\"_ _4\"></span>contrat<span class=\"ff1a\">to <span class=\"_ _3\"></span>verso <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>committente <span class=\"_ _3\"></span>viene <span class=\"_ _4\"></span>identificato <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>valutato <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>base <span class=\"_ _3\"></span>all\u2019IFRS <span class=\"_ _4\"></span>15 <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>seguito <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _3\"></span>firma <span class=\"_ _4\"></span>vincolante </span>del <span class=\"_ _b\"> </span>contratto <span class=\"_ _11\"> </span>di <span class=\"_ _b\"> </span>appalto <span class=\"_ _11\"> </span>che <span class=\"_ _b\"> </span>determina <span class=\"_ _11\"> </span>il <span class=\"_ _b\"> </span>sorgere <span class=\"_ _11\"> </span>delle <span class=\"_ _b\"> </span>obbligazi<span class=\"_ _1\"></span>oni <span class=\"_ _b\"> </span>reciproche <span class=\"_ _11\"> </span>tra <span class=\"_ _b\"> </span>il <span class=\"_ _b\"> </span>Gruppo <span class=\"_ _11\"> </span>Webuild<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>e <span class=\"_\"> </span><span class=\"ls8\">il </span>committente. <span class=\"_ _10\"> </span>Nell\u2019identificazione <span class=\"_ _10\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _11\"> </span>cont<span class=\"_ _0\"></span><span class=\"ff19\">ratto <span class=\"_ _11\"> </span>vengono <span class=\"_ _11\"> </span>considerate <span class=\"_ _11\"> </span>le <span class=\"_ _b\"> </span>condizi<span class=\"_ _4\"></span>oni <span class=\"_ _b\"> </span>previste <span class=\"_ _11\"> </span>dal <span class=\"_ _b\"> </span>paragrafo<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>9 </span>dell\u2019IFRS 15, di <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>eguito riportate:<span class=\"ff19 fs6\"> </span>a.<span class=\"ff21 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff19 fs0\">le<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>parti <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>contratto <span class=\"_ _0\"></span>hanno <span class=\"_ _0\"></span>approvato <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>contratto <span class=\"_ _0\"></span>(per <span class=\"_ _2\"></span>iscritto, <span class=\"_ _0\"></span>oralmente <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>rispetto <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>altre <span class=\"_ _0\"></span>pratiche </span></span>commerciali abitual<span class=\"_ _1\"></span>i) e si so<span class=\"_ _1\"></span>no impegnate ad<span class=\"_ _1\"></span> adempiere le rispett<span class=\"_ _1\"></span>ive obbligazi<span class=\"_ _1\"></span>oni;<span class=\"fs6\"> </span>b.<span class=\"ff21\"> <span class=\"_ _3e\"> </span></span><span class=\"fs0\">l'entit\u00e0 p<span class=\"_ _1\"></span>u\u00f2 individuare i dir<span class=\"_ _4\"></span>itti di ciascuna delle parti <span class=\"_ _1\"></span>per quanto<span class=\"_ _1\"></span> riguarda i beni<span class=\"_ _1\"></span> o i servizi<span class=\"_ _1\"></span> da trasferire;<span class=\"fs6\"> </span></span>c.<span class=\"ff21 ls0\"> <span class=\"_ _2a\"> </span><span class=\"ff19 fs0\">l'entit\u00e0 pu\u00f2 in<span class=\"_ _1\"></span>dividuare le c<span class=\"_ _4\"></span>ond<span class=\"_ _0\"></span>izioni di paga<span class=\"_ _1\"></span>mento dei <span class=\"_ _1\"></span>beni o dei servizi<span class=\"_ _1\"></span> da trasferi<span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>;<span class=\"fs6\"> </span></span></span>d.<span class=\"ff21\"> <span class=\"_ _3e\"> </span></span><span class=\"fs0\">il <span class=\"_ _f\"></span>contratto <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>s<span class=\"_ _0\"></span>ostanza <span class=\"_ _f\"></span>commercial<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>(ossia <span class=\"_ _f\"></span>il <span class=\"_ _a\"></span>rischio, <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>tempistica <span class=\"_ _f\"></span>o <span class=\"_ _a\"></span>l'importo <span class=\"_ _2\"></span>dei <span class=\"_ _a\"></span>flussi <span class=\"_ _f\"></span>finanziari <span class=\"_ _f\"></span>futuri </span>dell'entit\u00e0 sono <span class=\"_ _1\"></span>destinati a <span class=\"_ _1\"></span>cambiare a seguito<span class=\"_ _1\"></span> del contratto);<span class=\"fs6\"> </span>e.<span class=\"ff21 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff19 fs0\">\u00e8 pr<span class=\"_ _1\"></span>obabile <span class=\"_ _4\"></span>che <span class=\"_ _1\"></span>l'entit\u00e0 <span class=\"_ _4\"></span>ricever\u00e0 <span class=\"_ _4\"></span>il <span class=\"_ _1\"></span>corrispettivo <span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>cui <span class=\"_ _4\"></span>avr\u00e0 <span class=\"_ _4\"></span>diritto i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>cambio <span class=\"_ _4\"></span>dei <span class=\"_ _1\"></span>beni <span class=\"_ _4\"></span>o <span class=\"_ _1\"></span>dei <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ervizi ch<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>saranno </span></span>trasferiti al clie<span class=\"_ _1\"></span>nte.<span class=\"fs6\"> </span>Identificazione dell<span class=\"_ _1\"></span>e <span class=\"ff1b\">performance obligation</span> e ripa<span class=\"_ _1\"></span>rtizione del corrispetti<span class=\"_ _1\"></span>vo contrattuale<span class=\"fs6\"> </span>L\u2019IFRS <span class=\"_ _0\"></span>15 <span class=\"_ _2\"></span>definisce <span class=\"_ _0\"></span><span class=\"ff1b\">performance <span class=\"_ _0\"></span>obligation<span class=\"ff19\"> <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>promessa <span class=\"_ _0\"></span>prevista <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>contratto <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>cliente <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>trasferire: <span class=\"_ _0\"></span>a) <span class=\"_ _2\"></span>un </span></span>ben e<span class=\"_ _0\"></span>/o <span class=\"_ _0\"></span>un servizio <span class=\"_ _0\"></span>(o <span class=\"_ _0\"></span>una combinazione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>beni e<span class=\"_ _0\"></span><span class=\"ls73\">/o</span> <span class=\"_ _0\"></span>servizi) <span class=\"_ _0\"></span>distinto <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>b) una <span class=\"_ _0\"></span>serie di <span class=\"_ _0\"></span>beni <span class=\"_ _2\"></span>o servizi <span class=\"_ _0\"></span>distinti che sono sostanzial<span class=\"_ _1\"></span>mente simili<span class=\"_ _1\"></span> e che sono trasf<span class=\"_ _1\"></span>eriti al cliente sec<span class=\"_ _1\"></span>ondo le stesse modal<span class=\"_ _1\"></span>it\u00e0.<span class=\"fs6\"> </span>Nell\u2019ottica <span class=\"_\"> </span>dei <span class=\"_\"> </span>contratti <span class=\"_ _c\"> </span>con <span class=\"_\"> </span>i <span class=\"_ _c\"> </span>committenti <span class=\"_\"> </span>del <span class=\"_\"> </span>Gruppo <span class=\"_\"> </span>Webuild <span class=\"_ _c\"> </span>solitament<span class=\"_ _1\"></span>e <span class=\"_\"> </span>la <span class=\"_ _d\"> </span>performance <span class=\"_\"> </span>obligation<span class=\"ff19\"> <span class=\"_ _c\"> </span><span class=\"lsb\">\u00e8 </span></span>rappresentata<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>dall\u2019opera <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>suo <span class=\"_ _0\"></span>complesso. Infatti, <span class=\"_ _0\"></span>nonostante <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>singole <span class=\"_ _2\"></span><span class=\"ff1b\">performance obligation<span class=\"ff19\"> <span class=\"_ _0\"></span>previste <span class=\"_ _0\"></span>nel </span></span>contratto <span class=\"_ _11\"> </span>possano <span class=\"_ _11\"> </span>essere <span class=\"_ _11\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _11\"> </span>loro <span class=\"_ _b\"> </span>natura <span class=\"_ _11\"> </span>distinte, <span class=\"_ _11\"> </span>nel <span class=\"_ _b\"> </span>contesto <span class=\"_ _11\"> </span>del <span class=\"_ _b\"> </span>contratto <span class=\"_ _11\"> </span>sono <span class=\"_ _b\"> </span>caratterizza<span class=\"_ _1\"></span>te <span class=\"_ _11\"> </span>da <span class=\"_ _b\"> </span>forte interdipendenza <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>integrazi<span class=\"_ _4\"></span>one <span class=\"_ _4\"></span>finalizzate <span class=\"_ _4\"></span>al <span class=\"_ _3\"></span>trasferimento <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>committente <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>ll\u2019infr<span class=\"_ _4\"></span>astruttura <span class=\"_ _4\"></span>nel <span class=\"_ _4\"></span>suo <span class=\"_ _3\"></span>complesso.<span class=\"ff19 fs6\"> </span>Tuttavia, <span class=\"_ _e\"> </span>alcuni <span class=\"_ _16\"> </span><span class=\"ff1b\">item</span> <span class=\"_ _e\"> </span>contrattuali <span class=\"_ _16\"> </span>prevedono<span class=\"_ _4\"></span> <span class=\"_ _16\"> </span>delle <span class=\"_ _16\"> </span>prestazioni<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>di <span class=\"_ _e\"> </span>servizi <span class=\"_ _16\"> </span>aggiuntiv<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>che <span class=\"_ _e\"> </span>devono <span class=\"_ _16\"> </span>esser<span class=\"_ _4\"></span>e considerate <span class=\"_ _16\"> </span>com<span class=\"_ _4\"></span>e <span class=\"_ _17\"> </span>distinte <span class=\"_ _16\"> </span>per<span class=\"_ _1\"></span>formance <span class=\"_ _e\"> </span>obligation<span class=\"ff19\">. <span class=\"_ _16\"> </span>Tra <span class=\"_ _16\"> </span>questi<span class=\"_ _1\"></span>, <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>particola<span class=\"_ _1\"></span>re, <span class=\"_ _16\"> </span>si <span class=\"_ _16\"> </span>segnala<span class=\"_ _1\"></span>no <span class=\"_ _16\"> </span>i <span class=\"_ _16\"> </span>s<span class=\"_ _1\"></span>ervizi <span class=\"_ _16\"> </span>di </span>manutenzione<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ff1b\">post</span> <span class=\"_ _0\"></span>completamento successivi al <span class=\"_ _2\"></span>collaudo finale <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>servizi per <span class=\"_ _0\"></span>garanzie <span class=\"_ _0\"></span>contrattuali <span class=\"_ _0\"></span>addiz<span class=\"_ _0\"></span>ionali<span class=\"_ _4\"></span> o diverse da qu<span class=\"_ _1\"></span>elle previste<span class=\"_ _1\"></span> dalla legge o dalla<span class=\"_ _1\"></span> normale pras<span class=\"_ _1\"></span>si di settor<span class=\"_ _1\"></span>e.<span class=\"_ _0\"></span><span class=\"fs6\"> </span>Nei <span class=\"_ _a\"></span>casi <span class=\"_ _f\"></span>in <span class=\"_ _a\"></span>cui <span class=\"_ _f\"></span>vengano <span class=\"_ _a\"></span>identifica<span class=\"_ _1\"></span>te <span class=\"_ _f\"></span>pi\u00f9 <span class=\"_ _10\"></span><span class=\"ff1b\">perform<span class=\"_ _1\"></span>ance <span class=\"_ _f\"></span>ob<span class=\"_ _0\"></span>ligatio<span class=\"_ _1\"></span>n<span class=\"ff19\"> <span class=\"_ _a\"></span><span class=\"ff1a\">nell\u2019ambito <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>medesimo <span class=\"_ _a\"></span>contratto <span class=\"_ _f\"></span>si <span class=\"_ _a\"></span>rende </span></span></span>necessario <span class=\"_ _a\"></span>attribuir<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>alle <span class=\"_ _10\"></span><span class=\"ff1b\">perform<span class=\"_ _1\"></span>ance <span class=\"_ _a\"></span>obligation<span class=\"ff19\"> <span class=\"_ _a\"></span><span class=\"ff1a\">distinte <span class=\"_ _a\"></span>l\u2019appr</span>opriata <span class=\"_ _f\"></span>quota <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>corr<span class=\"_ _0\"></span>ispetti<span class=\"_ _1\"></span>vo <span class=\"_ _a\"></span>contrattuale <span class=\"_ _a\"></span>in </span></span>base all<span class=\"_ _1\"></span>\u2019IFRS <span class=\"_ _1\"></span>15. N<span class=\"_ _1\"></span>elle prati<span class=\"_ _4\"></span>che commerciali <span class=\"_ _4\"></span>del Grupp<span class=\"_ _4\"></span>o Webuild, s<span class=\"_ _1\"></span>olitamente<span class=\"_ _1\"></span> i co<span class=\"_ _4\"></span>ntratti con i<span class=\"_ _4\"></span> clienti s<span class=\"_ _1\"></span>pecificano dettagliatament<span class=\"_ _1\"></span>e le componenti <span class=\"_ _1\"></span>di corrispettiv<span class=\"_ _1\"></span>o per ogni item contrattual<span class=\"_ _4\"></span>e (<span class=\"_ _0\"></span>osservabile <span class=\"_ _1\"></span>dal contratto).<span class=\"fs6\"> </span>Determinazione dei te<span class=\"_ _1\"></span>rmini per l\u2019ad<span class=\"_ _1\"></span>empimento delle <span class=\"ff1b\">performance obli<span class=\"_ _1\"></span>gation<span class=\"ff19\"> e riconoscimento dei <span class=\"_ _1\"></span>ricavi<span class=\"fs6\"> </span></span></span>In <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>all\u2019IFRS <span class=\"_ _2\"></span>15 <span class=\"_ _a\"></span>i <span class=\"_ _f\"></span>ricavi <span class=\"_ _2\"></span>devono <span class=\"_ _f\"></span>essere <span class=\"_ _f\"></span>rilevati <span class=\"_ _2\"></span>qu<span class=\"_ _0\"></span>ando <span class=\"_ _2\"></span>(o <span class=\"_ _f\"></span>man <span class=\"_ _f\"></span>mano <span class=\"_ _f\"></span>che) <span class=\"_ _f\"></span>viene <span class=\"_ _f\"></span>adempiuta <span class=\"_ _2\"></span>la <span class=\"_ _10\"></span><span class=\"ff1b\">performance<span class=\"_ _1\"></span> </span>obligation<span class=\"ff19\"> <span class=\"_ _0\"></span>trasferendo <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>client<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>bene <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>servizio <span class=\"_ _0\"></span>(ossia <span class=\"_ _0\"></span>l'attivit\u00e0) pr<span class=\"_ _0\"></span>omesso. <span class=\"_ _0\"></span>L'attivit\u00e0 \u00e8<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>trasferit<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>o </span>man mano che) il cli<span class=\"_ _1\"></span>ente ne acquisi<span class=\"_ _1\"></span>sce il controllo<span class=\"_ _1\"></span>.<span class=\"fs6\"> </span>I <span class=\"_ _0\"></span>contratti <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>i <span class=\"_ _0\"></span>committen<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>tipicamente <span class=\"_ _0\"></span>sottoscritti nell\u2019ambito <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>Webuild re<span class=\"_ _0\"></span>lativi<span class=\"ff19\"> <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>realizzazion<span class=\"_ _1\"></span>e </span>di <span class=\"_ _2\"></span>commesse <span class=\"_ _2\"></span>pluriennali <span class=\"_ _2\"></span>prevedono <span class=\"_ _0\"></span>obbligazioni <span class=\"_ _2\"></span>adempiute <span class=\"_ _2\"></span>nel <span class=\"_ _f\"></span>corso <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>tempo <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>ll\u2019avanza<span class=\"_ _4\"></span>mento graduale delle atti<span class=\"_ _1\"></span>vit\u00e0 e del <span class=\"_ _1\"></span>trasferimento t<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>mporale del cont<span class=\"_ _4\"></span>ro<span class=\"_ _0\"></span>llo dell\u2019o<span class=\"_ _1\"></span>pera al committe<span class=\"_ _1\"></span>nte.<span class=\"ff19 fs6\"> </span>Le ragi<span class=\"_ _1\"></span>oni <span class=\"_ _4\"></span>per c<span class=\"_ _1\"></span>ui il<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>riconoscimento n<span class=\"_ _1\"></span>el <span class=\"_ _4\"></span>corso del <span class=\"_ _4\"></span>tempo <span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _4\"></span>considerato <span class=\"_ _4\"></span>maggiormente <span class=\"_ _4\"></span>rappresentativo <span class=\"_ _4\"></span>sono:<span class=\"fs6\"> </span>\u2022 <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">il cli<span class=\"_ _1\"></span>ente control<span class=\"_ _1\"></span>la l\u2019o<span class=\"_ _1\"></span>pera ogg<span class=\"_ _1\"></span>etto del<span class=\"_ _1\"></span> contratto<span class=\"_ _1\"></span> nel <span class=\"_ _4\"></span>momento in <span class=\"_ _1\"></span>cui vi<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ne c<span class=\"_ _1\"></span>ostruita (l<span class=\"_ _4\"></span>\u2019<span class=\"_ _0\"></span>opera <span class=\"_ _1\"></span>viene c<span class=\"_ _1\"></span>ostrui<span class=\"ff19\">ta </span></span>direttamente all<span class=\"_ _1\"></span>\u2019interno del<span class=\"_ _1\"></span>l\u2019area messa a <span class=\"ff19\">disposizi<span class=\"_ _1\"></span>one dal committ<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nte);<span class=\"fs6\"> </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">l\u2019opera <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>corso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>costruzione non <span class=\"_ _0\"></span>pu\u00f2 <span class=\"_ _0\"></span>avere <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>uso <span class=\"_ _0\"></span>alternativo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Webuild <span class=\"_ _0\"></span>detiene <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>diritto a <span class=\"_ _2\"></span>incassare il </span></span>corrispettivo pe<span class=\"_ _1\"></span>r le prestazi<span class=\"_ _1\"></span>oni rese nel cors<span class=\"_ _1\"></span>o della reali<span class=\"_ _1\"></span>zzazione.<span class=\"fs6\"> </span>A<span class=\"ff1a\">l <span class=\"_ _4\"></span>fine <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>rilevare <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>ricavi, <span class=\"_ _4\"></span>l\u2019IFRS <span class=\"_ _4\"></span>15 <span class=\"_ _4\"></span>richiede <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>valutare <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>progressi <span class=\"_ _3\"></span>dell\u2019adempimento <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _1\"></span><span class=\"ff1b\">performance <span class=\"_ _3\"></span>obligation<span class=\"ff19\"> </span></span></span>scegliendo il criterio che meglio rappresenta il trasferimento al comm<span class=\"_ _0\"></span>ittente del controllo dell\u2019infrast<span class=\"_ _1\"></span>ruttura in corso <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>costruzione. <span class=\"_ _a\"></span>La <span class=\"_ _a\"></span>v<span class=\"_ _0\"></span>aluta<span class=\"_ _1\"></span>zione <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>progressi <span class=\"_ _a\"></span>deve <span class=\"_ _a\"></span>consentire <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>riflett<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>re <span class=\"_ _a\"></span>quanto <span class=\"_ _a\"></span>fatto <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>trasferire <span class=\"_ _a\"></span>al committente <span class=\"_ _4\"></span>il cont<span class=\"_ _1\"></span>rollo <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>ll\u2019opera. <span class=\"_ _4\"></span>In tal<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>senso, la <span class=\"_ _4\"></span>metodologia <span class=\"_ _4\"></span>appropriata <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>rilevazione d<span class=\"_ _1\"></span>ei <span class=\"_ _4\"></span>ricavi deve <span class=\"_ _4\"></span>essere vista in <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>al settore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>del Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>alla complessit\u00e0 <span class=\"_ _0\"></span>della combinazione dei <span class=\"_ _0\"></span>beni <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>servizi forniti. L\u2019IFRS 1<span class=\"_ _4\"></span>5<span class=\"_ _0\"></span> prevede due m<span class=\"_ _1\"></span>etodologie alternat<span class=\"_ _1\"></span>ive di rile<span class=\"_ _1\"></span>vazione dei rica<span class=\"_ _1\"></span>vi \u201cover<span class=\"_ _0\"></span><span class=\"ff19\">-</span>time\u201d:<span class=\"ff19 fs6\"> </span>a.<span class=\"ff21 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff19 fs0\">m<span class=\"_ _0\"></span>etodo basato <span class=\"_ _1\"></span>sugli <span class=\"ff1b\">output</span>;<span class=\"fs6\"> </span></span></span>b.<span class=\"ff21\"> <span class=\"_ _3e\"> </span></span><span class=\"fs0\">metodo ba<span class=\"_ _1\"></span>sato sugli <span class=\"ff1b\">input</span>.<span class=\"_ _1\"></span><span class=\"fs6\"> </span></span>Con <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>primo <span class=\"_ _0\"></span>metodo, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>rilevati <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valutazioni <span class=\"_ _0\"></span>dirette del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i beni <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>servizi trasferiti fino <span class=\"_ _2\"></span>alla <span class=\"_ _f\"></span>data <span class=\"_ _2\"></span>considerata <span class=\"_ _0\"></span>(e.g. <span class=\"_ _f\"></span>avanzamento<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>fisico, <span class=\"_ _a\"></span><span class=\"ff1b\">milestone</span> <span class=\"_ _2\"></span>contrattuali,<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>numero <span class=\"_ _f\"></span>di <span class=\"_ _2\"></span>unit\u00e0 <span class=\"_ _2\"></span>consegnate, <span class=\"_ _2\"></span>etc.). Con <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>metodo <span class=\"_ _2\"></span>basato <span class=\"_ _2\"></span>sugli <span class=\"_ _2\"></span><span class=\"ff1b\">inp<span class=\"_ _0\"></span>ut</span>, <span class=\"_ _2\"></span>invece, <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>ricavi <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>risorse <span class=\"_ _2\"></span>impiegate <span class=\"_ _0\"></span>dall'entit\u00e0 <span class=\"_ _2\"></span>per adempiere <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span><span class=\"ff1b\">p<span class=\"_ _0\"></span>erformance <span class=\"_ _0\"></span>obligation</span> <span class=\"_ _2\"></span>contrattuale <span class=\"_ _0\"></span>(e.g. <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>risorse <span class=\"_ _2\"></span>consumate, <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>ore <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>lavoro <span class=\"_ _2\"></span>dedicate, <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>costi sostenuti, il te<span class=\"_ _1\"></span>mpo trascors<span class=\"_ _1\"></span>o o le ore-macchina utili<span class=\"_ _1\"></span>zzate) rispetto al tota<span class=\"_ _1\"></span>le degli <span class=\"ff1b\">input</span> pr<span class=\"_ _1\"></span>eventivati.<span class=\"fs6\"> </span>Il <span class=\"_ _0\"></span>criterio <span class=\"_ _0\"></span>maggiormente <span class=\"_ _0\"></span>rappresentativo per <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>riconoscimento <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>ricavi <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>metodo <span class=\"_ _0\"></span>degli <span class=\"_ _f\"></span><span class=\"ff1b\">input</span> <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span><span class=\"ff1b\">cost-<span class=\"ls9\">to</span>-</span>cost<span class=\"ff19\"> <span class=\"_ _f\"></span>determinato <span class=\"_ _f\"></span>applicando <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>pe<span class=\"_ _0\"></span>rcentuale <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>avanzamento, <span class=\"_ _f\"></span>quale <span class=\"_ _f\"></span>rapporto <span class=\"_ _f\"></span>tra <span class=\"_ _f\"></span>costi <span class=\"_ _f\"></span>sostenuti <span class=\"_ _f\"></span>e <span class=\"_ _a\"></span>costi <span class=\"_ _f\"></span>totali </span>previsti, al <span class=\"_ _0\"></span>ricavo contrattuale complessivo previsto. Nel <span class=\"_ _0\"></span>calcolo <span class=\"_ _0\"></span>del rapporto tra <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>sostenuti e costi <span class=\"_ _0\"></span>previsti<span class=\"_ _1\"></span> vengono considerati<span class=\"_ _1\"></span> i soli costi che concorrono al<span class=\"_ _1\"></span> trasferimento e<span class=\"_ _1\"></span>ffettivo del cont<span class=\"_ _1\"></span>rollo dei beni e/o servizi<span class=\"_ _1\"></span>. Cos\u00ec facendo, <span class=\"_\"> </span>tale <span class=\"_ _c\"> </span>metodologi<span class=\"_ _1\"></span>a <span class=\"_ _c\"> </span>di <span class=\"_\"> </span>determinazione, <span class=\"_\"> </span>consente <span class=\"_ _c\"> </span>una <span class=\"_\"> </span>misurazione <span class=\"_\"> </span>oggettiva <span class=\"_\"> </span>del <span class=\"_ _c\"> </span>trasferi<span class=\"_ _1\"></span>mento <span class=\"_\"> </span>del controllo <span class=\"_ _2\"></span>al <span class=\"_ _f\"></span>cliente <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>quanto <span class=\"_ _2\"></span>prende <span class=\"_ _f\"></span>in <span class=\"_ _2\"></span>considerazione <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>variabili <span class=\"_ _f\"></span>quantita<span class=\"_ _1\"></span>tive <span class=\"_ _2\"></span>relative <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>contratto, <span class=\"_ _f\"></span>nella <span class=\"_ _2\"></span>sua completezza.<span class=\"fs6\"> </span>Nella <span class=\"_ _10\"> </span>scelta <span class=\"_ _11\"> </span>del <span class=\"_ _11\"> </span>metodo <span class=\"_ _10\"> </span>appropriato <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>misurazione <span class=\"_ _10\"> </span>del <span class=\"_ _11\"> </span>trasferimento <span class=\"_ _10\"></span>del <span class=\"_ _11\"> </span>co<span class=\"_ _2\"></span>ntrollo <span class=\"_ _10\"> </span>al <span class=\"_ _11\"> </span>committente, <span class=\"_ _10\"></span>per <span class=\"_ _11\"> </span>le commesse <span class=\"_ _11\"> </span>attualm<span class=\"_ _1\"></span>ente <span class=\"_ _11\"> </span>gestite <span class=\"_ _10\"> </span>dal <span class=\"_ _11\"> </span>Gruppo <span class=\"_ _11\"> </span>non <span class=\"_ _11\"> </span>\u00e8 <span class=\"_ _11\"> </span>stato <span class=\"_ _11\"> </span>adottato <span class=\"_ _11\"> </span>il <span class=\"_ _11\"> </span>criterio <span class=\"_ _10\"> </span>basato <span class=\"_ _11\"> </span>sugli <span class=\"_ _b\"> </span><span class=\"ff1b\">output</span> <span class=\"_ _11\"> </span>(<span class=\"_ _0\"></span>i.e.lo <span class=\"_ _10\"> </span>stato avanzamento <span class=\"_ _0\"></span>fisico), <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>quanto <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>tenuto <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>fatto <span class=\"_ _0\"></span>che, <span class=\"_ _2\"></span>mentre <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>lato <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>metodologia <span class=\"_ _0\"></span>basata <span class=\"_ _2\"></span>sugli output<span class=\"ff19\"> <span class=\"_ _0\"></span><span class=\"ff1a\">consentirebbe <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alutazione <span class=\"_ _0\"></span>diretta <span class=\"_ _0\"></span>dell\u2019avanzament<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>della <span class=\"_ _0\"></span>commessa, <span class=\"_ _0\"></span>dall\u2019altro <span class=\"_ _0\"></span>lato<span class=\"_ _0\"></span><span class=\"ff19\"> <span class=\"_ _2\"></span>implicherebbe </span></span></span>delle <span class=\"_ _4\"></span>difficolt\u00e0 <span class=\"_ _4\"></span>operative <span class=\"_ _4\"></span>d<span class=\"ff1a\">i <span class=\"_ _4\"></span>gestione <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>monitoraggi<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>\u2019avanzamento <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>relazione <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>completezza <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>risorse </span>necessarie all<span class=\"_ _1\"></span>a realizzazion<span class=\"_ _1\"></span>e dell\u2019opera.<span class=\"ff19 fs6\"> </span>Inoltre, <span class=\"_ _1\"></span>la <span class=\"_ _4\"></span>scelta di <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>metodologia ba<span class=\"_ _1\"></span>sata <span class=\"_ _4\"></span>sugli <span class=\"ff1b\">output</span> <span class=\"_ _4\"></span>comporterebbe <span class=\"_ _4\"></span>la det<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rminazione <span class=\"_ _4\"></span>di crit<span class=\"_ _1\"></span>eri <span class=\"_ _4\"></span>e di <span class=\"_ _4\"></span>variabili valutative <span class=\"ff1a\">non direttament<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> osservabili nonch\u00e9 la neces<span class=\"_ _1\"></span>sit\u00e0 di sostenere costi eccessivi per l\u2019ottenim<span class=\"_ _1\"></span>ento delle </span>informazioni utili<span class=\"_ _1\"></span>.<span class=\"fs6\"> </span>Infine, \u00e8 opportuno con<span class=\"_ _1\"></span>siderare che, all<span class=\"_ _1\"></span>\u2019interno del sett<span class=\"_ _1\"></span>ore di riferimento del Grup<span class=\"_ _4\"></span>po <span class=\"_ _0\"></span>Webuild, l\u2019obi<span class=\"_ _1\"></span>ettivo degli output<span class=\"ff19\"> <span class=\"_ _f\"></span>contrattuali <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span></span>milestone<span class=\"_ _1\"></span><span class=\"ff1a\">) <span class=\"_ _f\"></span>riguarda, <span class=\"_ _f\"></span>tra <span class=\"_ _f\"></span>l\u2019altro, <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>modulazione <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>flussi <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>cassa <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>l\u2019ottenimento <span class=\"_ _2\"></span>delle </span>risorse finanziarie utili allo svolgim<span class=\"_ _1\"></span>ento delle attivit\u00e0, oltre alla definizi<span class=\"_ _1\"></span>one delle specifiche tecniche delle oper<span class=\"_ _1\"></span>e e delle relati<span class=\"_ _1\"></span>ve tempistiche <span class=\"_ _1\"></span>di realizza<span class=\"_ _1\"></span>zione. Determinazione del cor<span class=\"_ _1\"></span>rispettivo contrattua<span class=\"_ _1\"></span>le<span class=\"fs6\"> </span>Data <span class=\"_ _a\"></span>la <span class=\"_ _10\"></span>complessit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>ingegneristica<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ed <span class=\"_ _10\"></span>operativa, <span class=\"_ _a\"></span>la <span class=\"_ _10\"></span>di<span class=\"_ _1\"></span>mensione <span class=\"_ _a\"></span>e <span class=\"_ _10\"></span>la <span class=\"_ _a\"></span>durata <span class=\"_ _10\"></span>pluri<span class=\"_ _1\"></span>ennale <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>realizzazi<span class=\"_ _1\"></span>one <span class=\"_ _a\"></span>delle opere, <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>corrispettivi <span class=\"_ _b\"> </span>contrattuali, <span class=\"_ _b\"> </span>oltre <span class=\"_ _b\"> </span>al <span class=\"_ _b\"> </span>corrispettivo <span class=\"_ _b\"> </span>base <span class=\"_ _b\"> </span>stabilito <span class=\"_ _b\"> </span>nel <span class=\"_ _b\"> </span>contratto, <span class=\"_ _b\"> </span>includono <span class=\"_\"> </span>cor<span class=\"_ _1\"></span>rispettivi<span class=\"_ _1\"></span> aggiuntivi <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>rivestono <span class=\"_ _0\"></span>elementi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cui <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>deve <span class=\"_ _2\"></span>tenere <span class=\"_ _0\"></span>conto. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>particolare,<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>corrispettivi <span class=\"_ _0\"></span>derivanti <span class=\"_ _0\"></span>da <span class=\"_ _2\"></span>riserve rappresentano <span class=\"_ _1\"></span>corrispetti<span class=\"_ _1\"></span>vi aggiunti<span class=\"_ _1\"></span>vi richiesti <span class=\"_ _4\"></span>a fronte di maggi<span class=\"_ _1\"></span>ori oneri s<span class=\"_ _4\"></span>os<span class=\"_ _0\"></span>tenuti <span class=\"_ _4\"></span>(<span class=\"_ _0\"></span>e/o da <span class=\"_ _1\"></span>sostenere) p<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>r caus<span class=\"_ _4\"></span>e o eventi <span class=\"_ _1\"></span>non prevedibil<span class=\"_ _1\"></span>i e i<span class=\"_ _4\"></span>mp<span class=\"_ _0\"></span>utabili a<span class=\"_ _1\"></span>l committe<span class=\"_ _1\"></span>nte, a<span class=\"_ _1\"></span> maggiori <span class=\"_ _1\"></span>lavori es<span class=\"_ _1\"></span>eguiti (e/<span class=\"_ _1\"></span>o da so<span class=\"_ _1\"></span>stenere) o <span class=\"_ _1\"></span>a varia<span class=\"_ _1\"></span>nti di lavori non formal<span class=\"_ _1\"></span>izzate in a<span class=\"_ _1\"></span>tti aggiuntivi.<span class=\"fs6\"> </span>La <span class=\"_ _4\"></span>determinazione <span class=\"_ _4\"></span>dei c<span class=\"_ _4\"></span>orrispettivi <span class=\"_ _4\"></span>aggiuntivi <span class=\"_ _4\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>soggetta, <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>sua nat<span class=\"_ _1\"></span>ura, <span class=\"_ _4\"></span>ad <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>certo <span class=\"_ _1\"></span>grado <span class=\"_ _4\"></span>di i<span class=\"_ _1\"></span>ncertezza sia<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>sugli importi <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>verr<span class=\"_ _0\"></span>anno <span class=\"_ _0\"></span>riconosciuti <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>cliente, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>sui <span class=\"_ _f\"></span>tempi <span class=\"_ _0\"></span>d'incasso <span class=\"_ _2\"></span>che, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>olitament<span class=\"_ _1\"></span>e, <span class=\"_ _2\"></span>dipendono <span class=\"_ _0\"></span>dall\u2019esito <span class=\"_ _2\"></span>di attivit\u00e0 di neg<span class=\"_ _1\"></span>oziazione tra le pa<span class=\"_ _1\"></span>rti o da decisioni <span class=\"_ _4\"></span>da parte di organi giudicanti<span class=\"_ _1\"></span>.<span class=\"fs6\"> </span>Tale <span class=\"_ _b\"> </span>tipolog<span class=\"_ _1\"></span>ia <span class=\"_ _11\"> </span>di <span class=\"_ _b\"> </span>corrispettivo <span class=\"_ _11\"> </span>contrattuale <span class=\"_ _11\"> </span><span class=\"ff1a\">viene <span class=\"_ _b\"> </span>disci<span class=\"_ _1\"></span>plinata <span class=\"_ _11\"> </span>dall\u2019IFRS <span class=\"_ _11\"> </span>15 <span class=\"_ _b\"> </span>e <span class=\"_ _11\"> </span>ricondotta <span class=\"_ _11\"> </span>alla <span class=\"_ _11\"> </span>f<span class=\"_ _0\"></span>attispeci<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>delle </span>\u201cModifiche Contrattual<span class=\"_ _1\"></span>i\u201d. Secondo il principio conta<span class=\"_ _1\"></span>bile, una modifica<span class=\"_ _1\"></span> contrattuale esiste se quest<span class=\"_ _1\"></span>\u2019ultima viene approvata <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>entrambe <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>parti <span class=\"_ _2\"></span>contraenti; <span class=\"_ _2\"></span>sempre <span class=\"_ _2\"></span>secondo <span class=\"_ _2\"></span>l\u2019IFRS <span class=\"_ _2\"></span>15, <span class=\"_ _2\"></span>inolt<span class=\"_ _0\"></span>re, <span class=\"_ _f\"></span>l\u2019appro<span class=\"_ _1\"></span>vazione <span class=\"_ _2\"></span>pu\u00f2 <span class=\"_ _2\"></span>avvenire <span class=\"_ _2\"></span>in forma <span class=\"_ _10\"></span>scritta, <span class=\"_ _10\"> </span>tramite <span class=\"_ _10\"> </span>accordo <span class=\"_ _10\"> </span>orale <span class=\"_ _10\"> </span>o <span class=\"_ _11\"> </span>attraverso <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>prassi <span class=\"_ _10\"></span>commerciali <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>settore. <span class=\"_ _10\"> </span>In <span class=\"_ _10\"> </span>aggiunta, <span class=\"_ _10\"> </span>il <span class=\"_ _11\"> </span>principio<span class=\"_ _1\"></span> disciplina <span class=\"_\"> </span>che <span class=\"_ _c\"> </span>una <span class=\"_\"> </span>modifica <span class=\"_\"> </span>contrattuale <span class=\"_\"> </span>possa <span class=\"_\"> </span>es<span class=\"_ _0\"></span>istere <span class=\"_\"> </span>pur <span class=\"_\"> </span>in <span class=\"_ _c\"> </span>presenza <span class=\"_\"> </span>di <span class=\"_ _c\"> </span>dispute <span class=\"_ _c\"> </span>circa <span class=\"_\"> </span>l\u2019oggetto <span class=\"_\"> </span>e/o <span class=\"_\"> </span>il corrispettivo contrattuale. In questo <span class=\"_ _0\"></span>caso, in <span class=\"_ _0\"></span>primo luogo \u00e8 <span class=\"_ _0\"></span>necessario valutare se i <span class=\"_ _0\"></span>diritti al <span class=\"_ _0\"></span>corrispettivo siano previsti <span class=\"_\"> </span>contrat<span class=\"_ _1\"></span>tualmente <span class=\"_ _b\"> </span>generando <span class=\"_\"> </span>il <span class=\"_ _b\"> </span>diritto <span class=\"_\"> </span>esigibi<span class=\"_ _1\"></span>le <span class=\"_\"> </span>(<span class=\"ff1b\">enforceable <span class=\"_\"> </span>ri<span class=\"_ _1\"></span>ght<span class=\"ff19\">). <span class=\"_\"> </span>Una<span class=\"_ _1\"></span> <span class=\"_\"> </span>volta <span class=\"_\"> </span>i<span class=\"_ _1\"></span>dentificato <span class=\"_ _b\"> </span>il <span class=\"_\"> </span>diritto<span class=\"_ _4\"></span> </span></span>esigibile, per l\u2019iscrizione del<span class=\"ff19\">le riserve e d<span class=\"_ _0\"></span>egli ammontari delle richieste aggiuntive al committente, \u00e8 necessario<span class=\"_ _4\"></span> </span>segu<span class=\"ff1a\">ire <span class=\"_ _11\"> </span>l\u2019IFRS <span class=\"_ _10\"></span>15 <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>relazione <span class=\"_ _11\"> </span>ai <span class=\"_ _11\"> </span>\u201ccorrispettivi <span class=\"_ _10\"></span>variabili\u201d. <span class=\"_ _11\"> </span>Pertanto, <span class=\"_ _11\"> </span>ai <span class=\"_ _11\"> </span>fini <span class=\"_ _11\"> </span>dell\u2019adeguame<span class=\"_ _1\"></span>nto <span class=\"_ _11\"> </span>del <span class=\"_ _11\"> </span>prezzo <span class=\"_ _10\"> </span>de<span class=\"_ _0\"></span>lla </span>transazione <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>effetto <span class=\"_ _4\"></span>dei <span class=\"_ _3\"></span>corr<span class=\"_ _0\"></span>ispettivi <span class=\"_ _3\"></span>aggiuntivi <span class=\"_ _3\"></span>derivanti <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>riserve <span class=\"_ _4\"></span>verso <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>committente, <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _4\"></span>necessario <span class=\"_ _4\"></span>definir<span class=\"_ _4\"></span>e se la circostanza c<span class=\"_ _1\"></span>he i connes<span class=\"_ _1\"></span>si ricavi non v<span class=\"_ _1\"></span>engano stornat<span class=\"_ _1\"></span>i in futuro sia consid<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rata \u201calta<span class=\"_ _1\"></span>mente probabile<span class=\"_ _1\"></span>\u201d.<span class=\"_ _0\"></span><span class=\"ff19 fs6\"> </span>Al <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>queste <span class=\"_ _0\"></span>valutazioni vengono <span class=\"_ _0\"></span>presi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>considerazione <span class=\"_ _0\"></span>tutti <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>aspetti <span class=\"_ _0\"></span>rilevanti <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>circostanze, <span class=\"_ _0\"></span>incluso i termini del cont<span class=\"_ _1\"></span>ratto stesso<span class=\"_ _1\"></span>, le prassi com<span class=\"_ _1\"></span>merciali e negoz<span class=\"_ _1\"></span>iali del settor<span class=\"_ _1\"></span>e o altre evidenz<span class=\"_ _1\"></span>e a supporto.<span class=\"fs6\"> </span>Lavori opzionali<span class=\"fs6\"> </span>I <span class=\"_ _a\"></span>corrispettivi <span class=\"_ _f\"></span>derivanti <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>lavori <span class=\"_ _a\"></span>opzionali <span class=\"_ _f\"></span>rappresentano <span class=\"_ _a\"></span>corrisp<span class=\"_ _1\"></span>ettivi <span class=\"_ _a\"></span>aggiuntivi <span class=\"_ _f\"></span>per <span class=\"_ _a\"></span>lavori <span class=\"_ _a\"></span>futuri<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>non <span class=\"_ _10\"></span>ancor<span class=\"_ _4\"></span>a definiti e/o istruiti<span class=\"_ _1\"></span> dal client<span class=\"_ _1\"></span>e alla stipula <span class=\"_ _1\"></span>del contratto<span class=\"_ _1\"></span>.<span class=\"fs6\"> </span>I <span class=\"_ _d\"> </span>corr<span class=\"_ _0\"></span>ispetti<span class=\"_ _1\"></span>vi <span class=\"_ _d\"> </span>derivanti <span class=\"_ _d\"> </span>da <span class=\"_ _d\"> </span>lavori <span class=\"_ _e\"> </span>opzionali<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>vengono <span class=\"_ _d\"> </span>previsti <span class=\"_ _d\"> </span>nei <span class=\"_ _e\"> </span>contratti <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>committenti, <span class=\"_ _d\"> </span>in <span class=\"_ _e\"> </span>quant<span class=\"_ _1\"></span>o rappresentano<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>potenzia<span class=\"_ _1\"></span>li <span class=\"_ _a\"></span>lavori <span class=\"_ _a\"></span>futuri <span class=\"_ _a\"></span>interrelati <span class=\"_ _a\"></span>all\u2019opera <span class=\"_ _a\"></span>principale. <span class=\"_ _a\"></span>Tut<span class=\"_ _0\"></span><span class=\"ff19\">tavia, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>maggior <span class=\"_ _10\"></span>parte<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>dei <span class=\"_ _a\"></span>contratt<span class=\"_ _1\"></span>i </span>prevede <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>tali <span class=\"_ _f\"></span>lavori <span class=\"_ _a\"></span>aggiuntivi <span class=\"_ _f\"></span>debbano <span class=\"_ _f\"></span>essere <span class=\"_ _f\"></span>espressamente <span class=\"_ _f\"></span>definiti <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>approvati <span class=\"_ _f\"></span>dal <span class=\"_ _f\"></span>committente <span class=\"_ _a\"></span>prima della <span class=\"_ _f\"></span>loro <span class=\"_ _a\"></span>esecuzione. <span class=\"_ _f\"></span>In <span class=\"_ _a\"></span>assenza<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>di <span class=\"_ _f\"></span>tale <span class=\"_ _a\"></span>approvazion<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>l\u2019appalta<span class=\"_ _1\"></span>tore <span class=\"_ _f\"></span>non <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>diritto <span class=\"_ _f\"></span>(<span class=\"_ _2\"></span><span class=\"ff1b\">enfor<span class=\"_ _1\"></span>ceable <span class=\"_ _f\"></span>right<span class=\"ff19\">) <span class=\"_ _a\"></span>su <span class=\"_ _f\"></span>tale </span></span>attivit\u00e0.<span class=\"fs6\"> </span>Sulla ba<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>di quanto<span class=\"_ _4\"></span> sopra de<span class=\"_ _1\"></span>scritto <span class=\"_ _1\"></span>e dell<span class=\"_ _1\"></span>a pras<span class=\"_ _1\"></span>si di <span class=\"_ _4\"></span>settore, dunqu<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>, si <span class=\"_ _4\"></span>ritiene ch<span class=\"_ _1\"></span>e tal<span class=\"_ _1\"></span>e tipologi<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di corris<span class=\"_ _1\"></span>pettivo rientri <span class=\"_ _f\"></span>nella <span class=\"_ _a\"></span>fattispeci<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _f\"></span>\u201cModifica <span class=\"_ _a\"></span>contrattual<span class=\"_ _1\"></span>e\u201d; <span class=\"_ _f\"></span>pertanto <span class=\"_ _a\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _a\"></span>all\u2019IFRS <span class=\"_ _f\"></span>15, <span class=\"_ _f\"></span>pu<span class=\"_ _0\"></span>\u00f2 <span class=\"_ _f\"></span>essere <span class=\"_ _a\"></span>considerata <span class=\"_ _f\"></span>nella valutazione <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>corrispettivo <span class=\"_ _f\"></span>contrattuale <span class=\"_ _f\"></span>se <span class=\"_ _a\"></span>approvata <span class=\"_ _2\"></span>da <span class=\"_ _a\"></span>entrambe <span class=\"_ _a\"></span>le <span class=\"_ _f\"></span>parti <span class=\"_ _f\"></span>contraenti. <span class=\"_ _f\"></span>In <span class=\"_ _a\"></span>tale <span class=\"_ _f\"></span>fattispecie, <span class=\"_ _f\"></span>il diritto <span class=\"_ _a\"></span>esigibile <span class=\"_ _a\"></span>pu\u00f2 <span class=\"_ _a\"></span>essere <span class=\"_ _a\"></span>individuato <span class=\"_ _f\"></span>s<span class=\"_ _0\"></span>olo <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>fronte <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>una <span class=\"_ _a\"></span>specifica <span class=\"_ _a\"></span>approvazio<span class=\"_ _1\"></span>ne <span class=\"_ _a\"></span>o <span class=\"_ _10\"></span>istruzion<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>da <span class=\"_ _10\"></span>parte <span class=\"_ _f\"></span>del committente pre<span class=\"_ _1\"></span>sentata se<span class=\"_ _1\"></span>condo prassi e co<span class=\"_ _1\"></span>nsuetudini operativ<span class=\"_ _1\"></span>e.<span class=\"fs6\"> </span>Penali<span class=\"fs6\"> </span>Il <span class=\"_ _0\"></span>contratto con <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>committente pu\u00f2 <span class=\"_ _0\"></span>prevedere la <span class=\"_ _0\"></span>maturazione di penali <span class=\"_ _0\"></span>passive <span class=\"_ _0\"></span>derivanti da <span class=\"_ _0\"></span>inadempimento di determinate clau<span class=\"_ _1\"></span>sole contr<span class=\"_ _1\"></span>attuali (quali ad <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>sempio il manca<span class=\"_ _1\"></span>to rispetto d<span class=\"_ _1\"></span>elle tempisti<span class=\"_ _1\"></span>che di consegna<span class=\"_ _1\"></span>).<span class=\"_ _0\"></span><span class=\"fs6\"> </span>Nel <span class=\"_ _f\"></span><span class=\"ff1a\">momento <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>cui <span class=\"_ _f\"></span>l\u2019entit\u00e0 <span class=\"_ _2\"></span>ha <span class=\"_ _f\"></span>gli <span class=\"_ _f\"></span>elementi <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>definire <span class=\"_ _f\"></span>come <span class=\"_ _f\"></span>\u201cragionevolm<span class=\"_ _1\"></span>ente <span class=\"_ _f\"></span>prevedibile\u201d<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>maturazione </span>delle <span class=\"_ _0\"></span>penali <span class=\"_ _0\"></span>contrattuali, queste <span class=\"_ _2\"></span>ultime <span class=\"_ _0\"></span>vengono <span class=\"_ _0\"></span>considerat<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>riduzione <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>corrispettivi contrattuali. <span class=\"_ _0\"></span>Per <span class=\"_ _0\"></span>fare dette valutazioni vengono analizzati tutti <span class=\"_ _0\"></span>gli indicatori, <span class=\"_ _0\"></span>disponibili alla data <span class=\"_ _0\"></span>di riferimento <span class=\"_ _0\"></span>del bilancio, <span class=\"_ _0\"></span>al fine di stimare <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>probabilit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _4\"></span>inadempimento <span class=\"_ _4\"></span>contrattual<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>possa <span class=\"_ _1\"></span>comportar<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>maturazione <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>penali <span class=\"_ _4\"></span>passive. Componente finanzi<span class=\"_ _1\"></span>aria significativa<span class=\"fs6\"> </span>Nel <span class=\"_\"> </span>se<span class=\"_ _0\"></span>ttore <span class=\"_\"> </span>delle <span class=\"_ _c\"> </span><span class=\"ff1a\">costruzioni <span class=\"_\"> </span>e <span class=\"_ _c\"> </span>delle <span class=\"_ _c\"> </span>grandi <span class=\"_\"> </span>opere <span class=\"_\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>prassi <span class=\"_\"> </span>che <span class=\"_ _c\"> </span>il <span class=\"_\"> </span>corr<span class=\"_ _0\"></span>ispetti<span class=\"_ _1\"></span>vo <span class=\"_ _c\"> </span>dell\u2019opera <span class=\"_\"> </span>(generalmente<span class=\"_ _4\"></span> </span>pluriennale) <span class=\"_ _4\"></span>sia r<span class=\"_ _1\"></span>egolato <span class=\"_ _1\"></span>finanzi<span class=\"_ _1\"></span>ariamente <span class=\"_ _1\"></span>attraverso<span class=\"_ _1\"></span> l\u2019<span class=\"_ _1\"></span>erogazione <span class=\"_ _4\"></span>di un <span class=\"_ _4\"></span>anticipo <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>successive <span class=\"_ _4\"></span>fatturazioni di <span class=\"_ _4\"></span>rata (cd. Stati Avanzam<span class=\"_ _4\"></span>ento L<span class=\"_ _0\"></span>avori o <span class=\"_ _1\"></span>SAL).<span class=\"fs6\"> </span>Tale <span class=\"_ _0\"></span>modulazione <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>flussi <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>spesso <span class=\"_ _0\"></span>definita <span class=\"_ _0\"></span>nelle <span class=\"_ _2\"></span>gare <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>appalto.<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>genere, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>lusso dei <span class=\"_ _2\"></span>pagamenti<span class=\"_ _1\"></span> dei <span class=\"_ _10\"></span>committ<span class=\"_ _1\"></span>enti <span class=\"_ _a\"></span>(anticipo <span class=\"_ _a\"></span>e <span class=\"_ _10\"></span>successivi <span class=\"_ _f\"></span>S<span class=\"_ _0\"></span>AL) <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _10\"></span>disegnato <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>modo <span class=\"_ _10\"></span>tale <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>rendere <span class=\"_ _10\"></span>sostenibil<span class=\"_ _1\"></span>e <span class=\"_ _10\"></span>la <span class=\"_ _a\"></span>realizzazione dell\u2019opera da parte <span class=\"_ _0\"></span>dell\u2019appal<span class=\"_ _1\"></span>tatore, <span class=\"_ _0\"></span>limitandone l\u2019esposizione. Va <span class=\"_ _0\"></span>infatti ricordato che <span class=\"_ _0\"></span>nel settore <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>grandi opere <span class=\"_\"> </span>l\u2019appaltatore <span class=\"_\"> </span>\u00e8 <span class=\"_\"> </span>impegnato<span class=\"_ _1\"></span> <span class=\"_\"> </span>nella <span class=\"_\"> </span>realizzazione <span class=\"_\"> </span>di <span class=\"_\"> </span>commesse <span class=\"_\"> </span>di <span class=\"_\"> </span>ingente <span class=\"_\"> </span>importo<span class=\"_ _1\"></span> <span class=\"_\"> </span>e, <span class=\"_\"> </span>normalmente, <span class=\"_\"> </span>il fabbisogno di ri<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>orse inizial<span class=\"_ _1\"></span>i risulta ess<span class=\"_ _1\"></span>ere significati<span class=\"_ _1\"></span>vo.<span class=\"fs6\"> </span>L\u2019anticipo cont<span class=\"_ _1\"></span>rattuale <span class=\"ff19\">viene util<span class=\"_ _1\"></span>izzato per i <span class=\"_ _1\"></span>seguenti sc<span class=\"_ _4\"></span>opi:<span class=\"_ _0\"></span><span class=\"fs6\"> </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">finanziare gli <span class=\"_ _0\"></span>investim<span class=\"_ _1\"></span>enti iniziali di <span class=\"_ _0\"></span>commessa ed <span class=\"_ _0\"></span>erogare i correlati anticipi <span class=\"_ _0\"></span>contrattual<span class=\"_ _1\"></span>i da <span class=\"_ _0\"></span>corrispondere </span></span>ai subappalta<span class=\"_ _1\"></span>tori;<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">come <span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>orma <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>garanzia <span class=\"_ _4\"></span>contra<span class=\"_ _1\"></span>ttuale <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>copertura <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>eventuali <span class=\"_ _4\"></span>rischi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>inadempime<span class=\"_ _1\"></span>nto <span class=\"_ _4\"></span>contrattuale <span class=\"_ _4\"></span>da <span class=\"_ _4\"></span>parte </span></span>del committ<span class=\"_ _1\"></span>ente.<span class=\"fs6\"> </span>Il <span class=\"_ _f\"></span>recupero <span class=\"_ _2\"></span>dell\u2019anticipo <span class=\"_ _f\"></span>contrattua<span class=\"_ _1\"></span>le <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _2\"></span>riassorbito <span class=\"_ _f\"></span>tramite <span class=\"_ _f\"></span>i <span class=\"_ _2\"></span>successivi <span class=\"_ _f\"></span>SAL, <span class=\"_ _f\"></span>in <span class=\"_ _2\"></span>linea <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>ciclo <span class=\"_ _f\"></span>produttivo della commessa pl<span class=\"_ _1\"></span>uriennal<span class=\"_ _1\"></span>e.<span class=\"fs6\"> </span>In <span class=\"_ _2\"></span>aggiunta, <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _f\"></span>necessario <span class=\"_ _0\"></span>considerare <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>il <span class=\"_ _f\"></span>ciclo <span class=\"_ _0\"></span>operativo <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>Web<span class=\"_ _0\"></span>uild <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>normalmente <span class=\"_ _0\"></span>pluriennale <span class=\"_ _2\"></span>e pertanto, <span class=\"_\"> </span>va <span class=\"_\"> </span>considerato<span class=\"_ _1\"></span> <span class=\"_\"> </span>il <span class=\"_\"> </span>corretto <span class=\"_\"> </span>orizzonte <span class=\"_\"> </span>temporale<span class=\"_ _1\"></span> <span class=\"_\"> </span>nel <span class=\"_ _c\"> </span>deter<span class=\"_ _1\"></span>minare <span class=\"_\"> </span>l\u2019esistenza<span class=\"_ _1\"></span> <span class=\"_\"> </span>di <span class=\"_\"> </span>una <span class=\"_\"> </span>componente finanziaria sig<span class=\"_ _1\"></span>nificativa.<span class=\"fs6\"> </span>In <span class=\"_ _4\"></span>base al<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>considerazioni <span class=\"_ _3\"></span>sopra <span class=\"_ _4\"></span>esposte, <span class=\"_ _1\"></span>non <span class=\"_ _4\"></span>\u00e8 sta<span class=\"_ _1\"></span>ta <span class=\"_ _4\"></span>valutata <span class=\"_ _4\"></span>la <span class=\"_ _1\"></span>presenza <span class=\"_ _4\"></span>di com<span class=\"_ _1\"></span>ponenti <span class=\"_ _4\"></span>fin<span class=\"_ _0\"></span>anziarie <span class=\"_ _4\"></span>significativ<span class=\"_ _1\"></span>e all\u2019interno <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>l cor<span class=\"_ _4\"></span>rispettivo contrattual<span class=\"_ _1\"></span>e n<span class=\"_ _1\"></span>ei contratti<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>he prev<span class=\"_ _1\"></span>edono una<span class=\"_ _4\"></span> modulazione <span class=\"_ _4\"></span>di anticipi <span class=\"_ _4\"></span>e fatturazion<span class=\"_ _4\"></span>e di rat<span class=\"_ _1\"></span>a i<span class=\"_ _4\"></span>n linea <span class=\"_ _4\"></span>con <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>prassi <span class=\"_ _4\"></span>di s<span class=\"_ _1\"></span>ettore <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>/o <span class=\"_ _4\"></span>comunque <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>ammonta<span class=\"ff1a\">re coer<span class=\"_ _1\"></span>ente c<span class=\"_ _4\"></span>on la <span class=\"_ _4\"></span>funzione <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>\u201c<span class=\"_ _0\"></span>garanzia\u201d<span class=\"ff19\"> <span class=\"_ _4\"></span>e co<span class=\"_ _1\"></span>n </span></span>una tempisti<span class=\"_ _1\"></span>ca adeguata ai<span class=\"_ _1\"></span> flussi di cassa richi<span class=\"_ _1\"></span>esti dall\u2019<span class=\"_ _1\"></span>esecuzione dell<span class=\"_ _1\"></span>\u2019opera.<span class=\"ff19 fs6\"> </span>Perdite a finire<span class=\"fs6\"> </span>L\u2019IFRS <span class=\"_ _10\"></span>15 <span class=\"_ _10\"> </span>non <span class=\"_ _10\"> </span>disciplina <span class=\"_ _10\"></span>esplicitament<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span>trattamento <span class=\"_ _10\"></span>contabile <span class=\"_ _10\"></span>relativo <span class=\"_ _10\"></span>ai <span class=\"_ _10\"></span>contratti <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>perdita, <span class=\"_ _10\"></span>ma <span class=\"_ _10\"></span>rinvia <span class=\"_ _10\"></span>al trattamento <span class=\"_ _2\"></span>contabile <span class=\"_ _f\"></span>definito <span class=\"_ _2\"></span>dallo <span class=\"_ _f\"></span>IAS <span class=\"_ _f\"></span>37, <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>disciplina <span class=\"_ _2\"></span>la <span class=\"_ _f\"></span>metodologia <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>misurazione <span class=\"_ _f\"></span>e <span class=\"_ _2\"></span>classificazione <span class=\"_ _2\"></span>dei contratti onerosi. In partico<span class=\"_ _1\"></span>lare, secondo la definizione dello IAS 37, un contratto<span class=\"_ _4\"></span> \u00e8<span class=\"_ _0\"></span> oneroso qua<span class=\"_ _0\"></span>ndo i costi non discrezionali <span class=\"_ _f\"></span>(<span class=\"ff1b\">unavoidable <span class=\"_ _f\"></span>costs <span class=\"_ _a\"></span>of <span class=\"_ _a\"></span>meeting <span class=\"_ _a\"></span>the <span class=\"_ _a\"></span>obligation</span><span class=\"ls2b\">) <span class=\"_ _a\"></span></span>eccedono <span class=\"_ _a\"></span><span class=\"ff1a\">i <span class=\"_ _a\"></span>benefici <span class=\"_ _f\"></span>economici <span class=\"_ _a\"></span>attesi. <span class=\"_ _f\"></span>L\u2019eventuale </span>perdita attesa deve <span class=\"_ _0\"></span>essere stanziata in <span class=\"_ _0\"></span>bilancio in <span class=\"_ _0\"></span>un apposito fondo <span class=\"_ _0\"></span>per rischi <span class=\"_ _0\"></span>nel momento in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>tale perdita risulti probabil<span class=\"_ _1\"></span>e sulla base dell<span class=\"_ _1\"></span>e ultime stime <span class=\"_ _1\"></span>effettuat<span class=\"_ _1\"></span>e dal <span class=\"_ _0\"></span><span class=\"ff1b\">manageme<span class=\"_ _1\"></span>nt<span class=\"ff19\">.<span class=\"fs6\"> </span></span></span>I costi non discr<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>zionali sono tutti<span class=\"_ _1\"></span> quei costi ch<span class=\"_ _1\"></span>e:<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">sono <span class=\"_ _34\"> </span>direttamente <span class=\"_ _13\"> </span>correla<span class=\"_ _1\"></span>ti <span class=\"_ _34\"> </span>al <span class=\"_ _13\"> </span>contratto <span class=\"_ _34\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>incrementan<span class=\"_ _4\"></span>o <span class=\"_ _13\"> </span>la <span class=\"_ _13\"> </span><span class=\"ff1b\">performance <span class=\"_ _34\"> </span>obligation</span> <span class=\"_ _13\"> </span>trasferita </span></span>contrattualment<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> al cliente;<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">non <span class=\"_ _b\"> </span>includon<span class=\"_ _1\"></span>o <span class=\"_ _b\"> </span>quei <span class=\"_ _11\"> </span>costi <span class=\"_ _11\"> </span>che <span class=\"_ _b\"> </span>saranno <span class=\"_ _10\"> </span>s<span class=\"_ _0\"></span>ostenuti <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>prescindere <span class=\"_ _11\"> </span>dal <span class=\"_ _b\"> </span>soddisfacim<span class=\"_ _1\"></span>ento <span class=\"_ _11\"> </span>de<span class=\"_ _0\"></span>lla <span class=\"_\"> </span><span class=\"ff1b\">per<span class=\"_ _4\"></span>formance </span></span></span>obligation<span class=\"ff19\">;<span class=\"fs6\"> </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">non possono es<span class=\"_ _1\"></span>sere evitati <span class=\"_ _1\"></span>tramite azioni fut<span class=\"_ _4\"></span>ure.<span class=\"_ _0\"></span><span class=\"fs6\"> </span></span></span>La <span class=\"_ _11\"> </span>v<span class=\"_ _0\"></span>alutazion<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>di <span class=\"_ _b\"> </span>eventuali <span class=\"_ _11\"> </span>contratti <span class=\"_ _11\"> </span>in <span class=\"_ _b\"> </span>perdita <span class=\"_ _11\"> </span>(<span class=\"ff1b\">o<span class=\"_ _0\"></span>nerous <span class=\"_ _11\"> </span>test</span>) <span class=\"_ _11\"> </span>viene <span class=\"_ _b\"> </span>svolta <span class=\"_ _11\"> </span>a <span class=\"_ _b\"> </span>livello <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>singola <span class=\"_\"> </span><span class=\"ff1b\">per<span class=\"_ _4\"></span>fo<span class=\"_ _0\"></span>rmance </span>obligation<span class=\"ff19\">. Tale a<span class=\"_ _1\"></span>pproccio valuta<span class=\"_ _1\"></span>tivo risulta maggio<span class=\"_ _1\"></span>rmente rappre<span class=\"_ _1\"></span>sentativo dei di<span class=\"_ _1\"></span>fferenti margini di commessa, </span>in relazione alla<span class=\"_ _1\"></span> natura dei <span class=\"_ _1\"></span>beni e servizi<span class=\"_ _1\"></span> trasferiti al cli<span class=\"_ _1\"></span>ente.<span class=\"fs6\"> </span>Costi contrattuali<span class=\"fs6\"> </span>Costi incrementali per l\u2019ott<span class=\"_ _4\"></span>enimento del contratto<span class=\"ff19 fs6\"> </span>L\u2019IFRS <span class=\"_ _a\"></span>15 <span class=\"_ _10\"> </span>consente <span class=\"_ _10\"></span>la <span class=\"_ _a\"></span>capitalizz<span class=\"_ _1\"></span>azione <span class=\"_ _10\"></span>dei <span class=\"_ _10\"></span>costi<span class=\"_ _4\"></span> <span class=\"_ _10\"> </span>per <span class=\"_ _10\"></span>l\u2019ottenimento <span class=\"_ _a\"></span>del <span class=\"_ _10\"></span>contratto,<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>condizion<span class=\"_ _4\"></span>e <span class=\"_ _10\"> </span>che <span class=\"_ _10\"></span>essi <span class=\"_ _a\"></span>siano considerati <span class=\"_ _0\"></span>\u201cincrementali\u201d <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>recuperabili <span class=\"_ _2\"></span>tramite <span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>benefici <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>conomici <span class=\"_ _0\"></span>futuri <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>contratto. <span class=\"_ _0\"></span>I <span class=\"_ _2\"></span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _2\"></span>increm<span class=\"_ _1\"></span>entali sono <span class=\"_ _1\"></span>tutti <span class=\"_ _4\"></span>quei co<span class=\"_ _1\"></span>sti c<span class=\"_ _4\"></span>he vengon<span class=\"ff1a\">o <span class=\"_ _4\"></span>sostenuti <span class=\"_ _4\"></span>come cons<span class=\"_ _1\"></span>eguenza <span class=\"_ _4\"></span>dell\u2019acquisizione <span class=\"_ _4\"></span>della com<span class=\"_ _4\"></span>messa. I <span class=\"_ _4\"></span>costi, <span class=\"_ _4\"></span>invece, </span>che <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>stati <span class=\"_ _2\"></span>sostenuti <span class=\"_ _0\"></span>indipendentemente <span class=\"_ _0\"></span>dall\u2019acquisizi<span class=\"_ _1\"></span>one <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>commessa, <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>potendo <span class=\"_ _2\"></span>essere <span class=\"_ _2\"></span>qualifica<span class=\"_ _1\"></span>ti come incrementali, vengono s<span class=\"_ _0\"></span>pesati a conto <span class=\"_ _0\"></span>economico nell\u2019esercizio <span class=\"_ _0\"></span><span class=\"ff19\">in cui <span class=\"_ _0\"></span>sono sostenuti non <span class=\"_ _0\"></span>concorrendo a </span>fare avanzamento contrattuale <span class=\"_ _0\"></span>(costo non <span class=\"_ _0\"></span>imputabile a <span class=\"_ _2\"></span><span class=\"ff1b\">cost-<span class=\"ls9\">to</span>-cost</span>). I <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>incremental<span class=\"_ _1\"></span>i v<span class=\"_ _0\"></span>engono <span class=\"_ _0\"></span>capitalizz<span class=\"_ _1\"></span>ati e <span class=\"_ _27\"> </span>contabilizzati<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>in <span class=\"_ _27\"> </span>un\u2019apposita <span class=\"_ _41\"> </span>v<span class=\"_ _0\"></span>oce <span class=\"_ _41\"> </span>de<span class=\"_ _0\"></span>ll\u2019attivo<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>immobilizzato <span class=\"_ _41\"> </span>(costi <span class=\"_ _27\"> </span>contrattuali) <span class=\"_ _41\"> </span>e <span class=\"_ _42\"> </span>ammortizz<span class=\"_ _1\"></span>ati sistematicamente<span class=\"_ _1\"></span> in modo corris<span class=\"_ _4\"></span>pondente al trasferimento del<span class=\"_ _1\"></span> controllo dei b<span class=\"_ _1\"></span>eni/servizi al cli<span class=\"_ _1\"></span>ente.<span class=\"fs6\"> </span>Costi per l\u2019adempim<span class=\"_ _1\"></span>ento del contratto<span class=\"ff19 fs6\"> </span>L\u2019IFRS <span class=\"_ _2\"></span>15 <span class=\"_ _2\"></span>prevede <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>capitalizzazione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>costi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>l\u2019adempimento <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>contratto, <span class=\"_ _2\"></span>cio\u00e8 <span class=\"_ _2\"></span>quei <span class=\"_ _2\"></span>costi <span class=\"_ _f\"></span>che <span class=\"_ _0\"></span>rispettino tutti i seguenti crite<span class=\"_ _4\"></span>ri:<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">si riferiscono dir<span class=\"_ _1\"></span>ettamente <span class=\"_ _1\"></span>al contratto;<span class=\"fs6\"> </span></span></span>\u2022 <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">generano <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>migliorano <span class=\"_ _4\"></span>le risorse <span class=\"_ _4\"></span>che saranno <span class=\"_ _4\"></span>utilizzate <span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>r il <span class=\"_ _4\"></span>soddisfaciment<span class=\"_ _1\"></span>o d<span class=\"_ _1\"></span>ella <span class=\"ff1b\">performance <span class=\"_ _4\"></span>obligation<span class=\"ff19\"> </span></span></span>contrattuale;<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">sono recuperabil<span class=\"_ _1\"></span>i tramite i <span class=\"_ _1\"></span>benefici economici<span class=\"_ _1\"></span> futuri del contratto.<span class=\"fs6\"> </span></span></span>Nella <span class=\"_ _2\"></span>prassi <span class=\"_ _2\"></span>del <span class=\"_ _f\"></span>settore <span class=\"_ _2\"></span>in <span class=\"_ _f\"></span>cui <span class=\"_ _2\"></span>opera <span class=\"_ _2\"></span>il <span class=\"_ _f\"></span>Gruppo <span class=\"_ _2\"></span>Webuild, <span class=\"_ _2\"></span>solitamente <span class=\"_ _2\"></span>tale <span class=\"_ _2\"></span>tipologia <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>costi <span class=\"_ _2\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>rappresentata <span class=\"_ _2\"></span>da costi <span class=\"_ _11\"> </span>pre-operativi, <span class=\"_ _11\"> </span>che <span class=\"_ _b\"> </span>in <span class=\"_ _11\"> </span>alcune <span class=\"_ _11\"> </span>f<span class=\"_ _0\"></span>attispecie<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>contrattuali <span class=\"_ _11\"> </span>sono <span class=\"_ _b\"> </span>esplicitamente<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>riconosciuti <span class=\"_ _10\"> </span>dal <span class=\"_ _b\"> </span>committente<span class=\"_ _1\"></span> tramite <span class=\"_\"> </span>specifici <span class=\"_ _c\"> </span><span class=\"ff1b\">item</span> <span class=\"_ _c\"> </span>contrattuali<span class=\"_ _1\"></span>, <span class=\"_ _c\"> </span>mentre, <span class=\"_\"> </span>in <span class=\"_ _c\"> </span>altri <span class=\"_\"> </span>casi <span class=\"_ _c\"> </span>non <span class=\"_ _c\"> </span>trovano <span class=\"_\"> </span>esplicito <span class=\"_\"> </span>riconoscimento <span class=\"_\"> </span>e<span class=\"_ _0\"></span> <span class=\"_\"> </span>vengono remunerati <span class=\"_ _0\"></span>attraverso il <span class=\"_ _0\"></span>margine <span class=\"_ _2\"></span>compl<span class=\"_ _1\"></span>essivo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>commessa. I<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>riconoscimento esplicito <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>tali <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>implica <span class=\"_ _0\"></span>che nel <span class=\"_ _4\"></span>momento <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>loro <span class=\"_ _4\"></span>sostenime<span class=\"_ _1\"></span>nto <span class=\"_ _4\"></span>viene <span class=\"_ _4\"></span>avviato <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span><span class=\"ff1a\">trasferimento <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>controllo <span class=\"_ _3\"></span>dell\u2019opera <span class=\"_ _4\"></span>oggetto <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>contratto.<span class=\"_ _1\"></span> </span>Conseguentement<span class=\"_ _4\"></span>e, <span class=\"_ _d\"> </span>tali <span class=\"_ _c\"> </span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _c\"> </span>non <span class=\"_ _d\"> </span>sono <span class=\"_ _c\"> </span>capitalizzati <span class=\"_ _c\"> </span>e <span class=\"_ _d\"> </span>concorron<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>alla <span class=\"_ _c\"> </span>determinazione <span class=\"_ _c\"> </span>dell\u2019avanzam<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nto contrattuale.<span class=\"_ _1\"></span><span class=\"fs6\"> </span>Nel <span class=\"_ _f\"></span>caso <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>cui <span class=\"_ _f\"></span>il <span class=\"_ _2\"></span>contratto <span class=\"_ _f\"></span>non <span class=\"_ _a\"></span>ne <span class=\"_ _f\"></span>preveda <span class=\"_ _2\"></span>il <span class=\"_ _f\"></span>riconoscimento <span class=\"_ _f\"></span>esplicito, <span class=\"_ _2\"></span>nel <span class=\"_ _f\"></span>r<span class=\"_ _2\"></span>ispetto <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _f\"></span>tre <span class=\"_ _f\"></span>condizioni <span class=\"_ _2\"></span>sopra richiamate, <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>costi <span class=\"_ _4\"></span>pre-opera<span class=\"_ _1\"></span>tivi <span class=\"_ _4\"></span>vengono <span class=\"_ _4\"></span>capitalizza<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>ammortizzati <span class=\"_ _4\"></span>sistemati<span class=\"_ _1\"></span>camente, <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>modo <span class=\"_ _4\"></span>corrisponden<span class=\"_ _1\"></span>te al trasferimento d<span class=\"_ _1\"></span>el controll<span class=\"_ _1\"></span>o dei beni/servizi<span class=\"_ _1\"></span> al cliente.<span class=\"fs6\"> </span>In <span class=\"_ _0\"></span>aggiunta a quanto <span class=\"_ _0\"></span>sopra specificato, le <span class=\"_ _0\"></span>nuove <span class=\"_ _0\"></span><span class=\"ff1a\">disposizioni introdotte dall\u2019IFRS 15 <span class=\"_ _0\"></span>definisco<span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>tutti quei costi </span>che, <span class=\"_ _b\"> </span>per <span class=\"_\"> </span>loro <span class=\"_ _11\"> </span>natura, <span class=\"_\"> </span>non<span class=\"_ _4\"></span> <span class=\"_\"> </span>possono <span class=\"_ _b\"> </span>concorrere <span class=\"_ _b\"> </span>ad <span class=\"_\"> </span>a<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>anzamento <span class=\"_ _b\"> </span>contrattuale <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>quanto, <span class=\"_ _b\"> </span>nonostante <span class=\"_ _b\"> </span>siano specificatam<span class=\"_ _1\"></span>ente riferibili al<span class=\"_ _1\"></span> contratto e sia<span class=\"_ _1\"></span>no consider<span class=\"_ _1\"></span>ati recuperabili<span class=\"_ _1\"></span>, non concorrono a generar<span class=\"_ _1\"></span>e o migliorare le <span class=\"_ _d\"> </span>risorse <span class=\"_ _d\"> </span>che <span class=\"_ _d\"> </span>verranno <span class=\"_ _d\"> </span>impiegat<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>per <span class=\"_ _d\"> </span>il <span class=\"_ _d\"> </span>soddisfacimento <span class=\"_ _c\"> </span>de<span class=\"_ _0\"></span>lla <span class=\"_ _d\"> </span>p<span class=\"_ _0\"></span>erforma<span class=\"_ _1\"></span>nce <span class=\"_ _d\"> </span>obligation<span class=\"ff19\"> <span class=\"_ _d\"> </span>contrattuale,<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>n\u00e9 </span>contribuiscono al<span class=\"_ _1\"></span> trasferimento del<span class=\"_ _1\"></span> controllo dei b<span class=\"_ _1\"></span>eni e/o servizi al cli<span class=\"_ _1\"></span>ente.<span class=\"fs6\"> </span>Esposizione in bila<span class=\"_ _1\"></span>ncio<span class=\"fs6\"> </span>Il <span class=\"_ _11\"> </span>prospetto <span class=\"_ _11\"> </span>della <span class=\"_ _11\"> </span>situazione <span class=\"_ _11\"> </span>patrimoniale <span class=\"_ _11\"> </span>f<span class=\"_ _0\"></span>inanziaria<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>accoglie <span class=\"_ _11\"> </span>tra <span class=\"_ _b\"> </span>le <span class=\"_ _11\"> </span>Attivit\u00e0 <span class=\"_ _11\"> </span>immateriali <span class=\"_ _b\"> </span>i <span class=\"_ _11\"> </span>Costi <span class=\"_ _11\"> </span>Contrattuali capitalizz<span class=\"_ _1\"></span>ati <span class=\"_ _10\"></span>secondo <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>principi <span class=\"_ _10\"> </span>descritti <span class=\"_ _10\"> </span>ne<span class=\"_ _0\"></span>l <span class=\"_ _11\"> </span>present<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>paragrafo. <span class=\"_ _11\"> </span>Gli <span class=\"_ _10\"> </span>ammortamenti <span class=\"_ _10\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _10\"> </span>costi <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>esame <span class=\"_ _10\"> </span>sono esposti nella <span class=\"_ _1\"></span>voce di conto econo<span class=\"_ _1\"></span>mico \u201cAmmorta<span class=\"_ _1\"></span>menti e accantonamenti\u201d<span class=\"_ _1\"></span>.<span class=\"ff19 fs6\"> </span>Le <span class=\"_ _b\"> </span>attivit\u00e0 <span class=\"_ _10\"> </span>e <span class=\"_ _b\"> </span>le <span class=\"_ _b\"> </span>passivit\u00e0 <span class=\"_ _11\"> </span>derivanti <span class=\"_ _11\"> </span>dal <span class=\"_ _b\"> </span>contratto <span class=\"_ _11\"> </span>sono <span class=\"_ _11\"> </span>classificate <span class=\"_ _11\"> </span>nelle <span class=\"_ _b\"> </span>voci <span class=\"_ _11\"> </span>della <span class=\"_ _11\"> </span>situazione <span class=\"_ _b\"> </span>patrimoniale<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>e finanziaria <span class=\"_\"> </span>\u201cAttivit\u00e0 <span class=\"_\"> </span>contrat<span class=\"_ _1\"></span>tuali\u201d <span class=\"_\"> </span>e <span class=\"_\"> </span>\u201cPassivit\u00e0 <span class=\"_\"> </span>contrattuali\u201d, <span class=\"_\"> </span>rispetti<span class=\"_ _1\"></span>vamente <span class=\"_\"> </span>nella <span class=\"_\"> </span>sezione <span class=\"_\"> </span>dell\u2019attivo <span class=\"_\"> </span>e <span class=\"_\"> </span>del passivo. <span class=\"_ _4\"></span>La cl<span class=\"_ _1\"></span>assific<span class=\"ff1a\">azione <span class=\"_ _4\"></span>tra <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>e passivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>contrattuali, <span class=\"_ _4\"></span>in bas<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>quanto <span class=\"_ _4\"></span>stabilito <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>ll\u2019IFRS <span class=\"_ _4\"></span>15, <span class=\"_ _4\"></span>\u00e8 in <span class=\"_ _4\"></span>funzion<span class=\"_ _4\"></span>e </span>del rapporto tra la p<span class=\"_ _1\"></span>restazione d<span class=\"_ _1\"></span>el Gruppo Webuil<span class=\"_ _1\"></span>d e il pagamento del cli<span class=\"_ _1\"></span>ente: le voci in <span class=\"_ _1\"></span>esame rappres<span class=\"_ _1\"></span>entano, infatti, la som<span class=\"_ _1\"></span>ma delle segu<span class=\"_ _1\"></span>enti componenti<span class=\"_ _1\"></span> analizzate singolarm<span class=\"_ _1\"></span>ente per ciasc<span class=\"_ _1\"></span>una comme<span class=\"_ _1\"></span>ssa:<span class=\"fs6\"> </span>(+) <span class=\"_ _f\"></span>Valore <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>lavori <span class=\"_ _f\"></span>progressivi,<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>determinato <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _2\"></span>alle <span class=\"_ _a\"></span>norme <span class=\"_ _f\"></span>stabilite <span class=\"_ _2\"></span>dall\u2019IFRS <span class=\"_ _f\"></span>15, <span class=\"_ _f\"></span>secondo <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>metodo <span class=\"_ _f\"></span>del cost-<span class=\"ls9\">to</span>-cost<span class=\"ff19 fs6\"> </span>(-) Acconti ricevuti <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>u lavori certifica<span class=\"_ _1\"></span>ti (SAL<span class=\"_ _1\"></span>)<span class=\"fs6\"> </span>(-) Anticipi contrat<span class=\"_ _1\"></span>tuali<span class=\"fs6\"> </span>Se <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>valore <span class=\"_ _10\"></span>risultant<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>positivo, <span class=\"_ _10\"></span>il <span class=\"_ _a\"></span>saldo <span class=\"_ _10\"></span>netto <span class=\"_ _10\"></span>della <span class=\"_ _a\"></span>commessa <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>esposto <span class=\"_ _10\"></span>nella <span class=\"_ _a\"></span>voce <span class=\"_ _10\"> </span>\u201cAttivit\u00e0 <span class=\"_ _10\"></span>contrattual<span class=\"_ _1\"></span>i\u201d, viceversa, <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _4\"></span>esposto <span class=\"_ _4\"></span>nella <span class=\"_ _3\"></span>voce <span class=\"_ _4\"></span>\u201cPassivit\u00e0 <span class=\"_ _4\"></span>Contrattuali\u201d.<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Qualora, <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>al <span class=\"_ _3\"></span>contratto, <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>valori <span class=\"_ _4\"></span>in <span class=\"_ _3\"></span>es<span class=\"_ _0\"></span>ame <span class=\"_ _3\"></span>esprimano un diritto incondiz<span class=\"_ _1\"></span>ionato al corris<span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>ttivo vengon<span class=\"_ _1\"></span>o presentati com<span class=\"_ _1\"></span>e crediti.<span class=\"fs6\"> </span>Il <span class=\"_ _f\"></span>conto <span class=\"_ _2\"></span>economico <span class=\"_ _f\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _f\"></span>Webuild <span class=\"_ _2\"></span>evidenzia <span class=\"_ _2\"></span>una <span class=\"_ _f\"></span>voce <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>ricavo <span class=\"_ _f\"></span>denominata<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>\u201cRicavi <span class=\"_ _2\"></span>da <span class=\"_ _f\"></span>contratti <span class=\"_ _2\"></span>verso <span class=\"_ _f\"></span>i clienti\u201d, <span class=\"_ _4\"></span>presentata<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>valutata <span class=\"_ _4\"></span>secondo <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>principio <span class=\"_ _4\"></span>IFRS <span class=\"_ _4\"></span>15. <span class=\"_ _4\"></span>La <span class=\"_ _4\"></span>voce <span class=\"_ _4\"></span>denominata <span class=\"_ _3\"></span>\u201c<span class=\"_ _0\"></span>Altri<span class=\"ff19\"> <span class=\"_ _4\"></span><span class=\"ff1a\">pr<span class=\"_ _0\"></span>oventi\u201d <span class=\"_ _4\"></span>includ<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>proventi </span></span>derivanti da transazio<span class=\"_ _1\"></span>ni diverse dai contrat<span class=\"_ _1\"></span>ti verso i committenti<span class=\"_ _1\"></span> ed \u00e8 valutata secondo quanto<span class=\"_ _1\"></span> stabilito da altri principi <span class=\"_ _b\"> </span>o <span class=\"_ _b\"> </span>da <span class=\"_ _9\"> </span>specifich<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>\u201cAccounting <span class=\"_ _b\"> </span>Policy <span class=\"_ _b\"> </span>Election\u201d <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>Gruppo. <span class=\"_ _b\"> </span>In <span class=\"_ _b\"> </span>particolare, <span class=\"_ _b\"> </span>quest\u2019ultima <span class=\"_ _b\"> </span>voce <span class=\"_ _b\"> </span>accoglie proventi r<span class=\"_ _1\"></span>elativi a<span class=\"_ _1\"></span>: plusval<span class=\"_ _4\"></span>enze da cession<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> di i<span class=\"_ _4\"></span>mm<span class=\"_ _0\"></span>obilizz<span class=\"_ _1\"></span>azioni; pro<span class=\"_ _1\"></span>venti per <span class=\"_ _4\"></span>riaddebito di <span class=\"_ _1\"></span>costi, sopra<span class=\"_ _4\"></span>vvenienze attive, ricavi pe<span class=\"_ _1\"></span>r ribalto costi<span class=\"_ _1\"></span> dei Consorzi e dell<span class=\"_ _1\"></span>e Societ\u00e0 Consortili di diritto i<span class=\"_ _1\"></span>taliano.<span class=\"fs6\"> </span>Con <span class=\"_ _f\"></span>riferimento <span class=\"_ _f\"></span>a <span class=\"_ _a\"></span>quest\u2019ult<span class=\"_ _1\"></span>ima <span class=\"_ _f\"></span>fattispecie, <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>seg<span class=\"_ _0\"></span>nala <span class=\"_ _a\"></span>che <span class=\"_ _f\"></span>l\u2019attivit\u00e0 <span class=\"_ _f\"></span>del <span class=\"_ _a\"></span>Gruppo <span class=\"_ _f\"></span>Webuild <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _a\"></span>caratterizza<span class=\"_ _1\"></span>ta <span class=\"_ _f\"></span>dalla partecipazione in numerose entit\u00e0 di progetto che, soprattutto con riferimento alla realt\u00e0 italiana, utilizza<span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>la struttura <span class=\"_ _a\"></span>consortil<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>caratterizzata<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dal <span class=\"_ _a\"></span>funzionamento <span class=\"_ _f\"></span>a <span class=\"_ _10\"></span>ribalto <span class=\"_ _a\"></span>costi. <span class=\"_ _f\"></span>I <span class=\"_ _a\"></span>ricavi<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>ribalto <span class=\"_ _10\"></span>costi <span class=\"_ _f\"></span>sono, <span class=\"_ _a\"></span>pertanto, classificati <span class=\"_ _f\"></span>negli <span class=\"_ _a\"></span>\u201cAltri <span class=\"_ _a\"></span>proventi\u201d <span class=\"_ _a\"></span>considerando <span class=\"_ _a\"></span>che <span class=\"_ _f\"></span>non <span class=\"_ _10\"></span>si <span class=\"_ _f\"></span>riferiscono <span class=\"_ _a\"></span>all\u2019esecuzione <span class=\"_ _f\"></span>delle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>previste <span class=\"_ _a\"></span>nel contratto di costr<span class=\"_ _1\"></span>uzione e non deri<span class=\"_ _1\"></span>vano da transazi<span class=\"_ _1\"></span>oni contrattual<span class=\"_ _1\"></span>i con il committ<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nte.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__33": {
   "value": "3.<span class=\"ls0\">8 Disponibilit\u00e0<span class=\"_ _1\"></span> liquide e m<span class=\"_ _1\"></span>ezzi equivalenti<span class=\"fs6\"> </span></span>Le disponibilit\u00e0 liquide e <span class=\"_ _0\"></span>i mezzi e<span class=\"_ _0\"></span>quival<span class=\"_ _1\"></span>enti <span class=\"_ _0\"></span>compren<span class=\"_ _1\"></span>dono il <span class=\"_ _0\"></span>denaro in <span class=\"_ _0\"></span>cassa, i depositi bancari <span class=\"_ _0\"></span>a vista e <span class=\"_ _0\"></span>gli altri investimenti <span class=\"_ _b\"> </span>di <span class=\"_\"> </span>tesoreria<span class=\"_ _1\"></span> <span class=\"_\"> </span>con <span class=\"_ _b\"> </span>scadenza <span class=\"_\"> </span>o<span class=\"_ _4\"></span>riginar<span class=\"_ _0\"></span>ia <span class=\"_\"> </span>previ<span class=\"_ _1\"></span>sta <span class=\"_\"> </span>non <span class=\"_ _b\"> </span>superiore <span class=\"_ _b\"> </span>ai <span class=\"_\"> </span>3 <span class=\"_\"> </span>mesi. <span class=\"_ _b\"> </span>Ai <span class=\"_\"> </span>fini <span class=\"_ _b\"> </span>del <span class=\"_\"> </span>rendic<span class=\"_ _1\"></span>onto fi<span class=\"ls0\">nanziario <span class=\"_ _10\"></span>le <span class=\"_ _11\"> </span>disponibil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _10\"> </span>liquide <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>mezzi <span class=\"_ _10\"> </span>equivalenti <span class=\"_ _10\"> </span>sono <span class=\"_ _11\"> </span>rappresentati <span class=\"_ _10\"></span>dalle <span class=\"_ _11\"> </span>disponibilit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>liquide <span class=\"_ _11\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>mezzi </span>equivalenti al<span class=\"_ _1\"></span> netto degli sc<span class=\"_ _1\"></span>operti bancari alla da<span class=\"_ _1\"></span>ta di c<span class=\"_ _1\"></span>hiusura del bilancio<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span> 3.9 Attivit\u00e0 finanziari<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"ff1a\">\u2013</span> Strumenti di debito<span class=\"fs6\"> </span>In <span class=\"_ _0\"></span>funzione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>caratterist<span class=\"_ _1\"></span>iche <span class=\"_ _0\"></span>dello <span class=\"_ _0\"></span>strumento e <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>modello <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>business <span class=\"_ _0\"></span>adottato per <span class=\"_ _2\"></span>la re<span class=\"_ _0\"></span>lativa gestione, <span class=\"_ _0\"></span>le attivit\u00e0 finanzi<span class=\"_ _1\"></span>arie sono clas<span class=\"_ _1\"></span>sificate nell<span class=\"_ _1\"></span>e seguenti tre c<span class=\"_ _1\"></span>ategorie: <span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">attivit\u00e0 finanzi<span class=\"_ _1\"></span>arie valutate <span class=\"_ _4\"></span>al costo ammortizzato;<span class=\"fs6\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">attivit\u00e0 <span class=\"_ _f\"></span>finanziarie <span class=\"_ _10\"></span>valutat<span class=\"_ _4\"></span>e <span class=\"_ _10\"></span>al <span class=\"_ _a\"></span><span class=\"ff1b\">fair <span class=\"_ _10\"></span>value</span> <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>imputazione <span class=\"_ _a\"></span>degli <span class=\"_ _a\"></span>effetti <span class=\"_ _a\"></span>tra <span class=\"_ _a\"></span>le <span class=\"_ _10\"></span>altre <span class=\"_ _f\"></span>componenti <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>conto </span></span>economico compl<span class=\"_ _1\"></span>essivo (di seg<span class=\"_ _1\"></span>uito anche <span class=\"ff1b\">FVTOCI</span><span class=\"lsf\">);<span class=\"_ _4\"></span><span class=\"fs6 ls0\"> </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">attivit\u00e0 finanziarie valutate al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ff1b\">fair value</span> <span class=\"_ _0\"></span>con imputazion<span class=\"_ _1\"></span>e degli effetti a <span class=\"_ _0\"></span>conto economico (di seg<span class=\"_ _0\"></span>uito anche </span></span>FVTPL<span class=\"ff19 ls2b\">).<span class=\"fs6 ls0\"> </span></span>La <span class=\"_ _11\"> </span>rilevazione <span class=\"_ _b\"> </span>iniziale <span class=\"_ _11\"> </span>avviene <span class=\"_ _11\"> </span>al <span class=\"_ _b\"> </span><span class=\"ff1b\">fair <span class=\"_ _b\"> </span>value</span>; <span class=\"_ _11\"> </span>per <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>crediti <span class=\"_ _11\"> </span>commerciali <span class=\"_ _11\"> </span>privi <span class=\"_ _b\"> </span>di <span class=\"_ _11\"> </span>una <span class=\"_ _b\"> </span>significati<span class=\"_ _1\"></span>va <span class=\"_ _11\"> </span>componente finanziaria, il <span class=\"_ _1\"></span>valore di rileva<span class=\"_ _4\"></span>zione iniziale \u00e8 rappresenta<span class=\"_ _4\"></span>to dal prezzo della transazi<span class=\"_ _4\"></span>one.<span class=\"_ _0\"></span><span class=\"fs6\"> </span>Attivit\u00e0 finanziarie <span class=\"_ _1\"></span>valutate al<span class=\"_ _1\"></span> costo ammortizzato<span class=\"fs6\"> </span>Successivame<span class=\"_ _1\"></span>nte <span class=\"_ _d\"> </span>alla <span class=\"_ _d\"> </span>rilevazione <span class=\"_ _e\"> </span>inizia<span class=\"_ _1\"></span>le, <span class=\"_ _d\"> </span>le <span class=\"_ _e\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _d\"> </span>finanziarie <span class=\"_ _d\"> </span>che <span class=\"_ _e\"> </span>gen<span class=\"_ _1\"></span>erano <span class=\"_ _d\"> </span>flussi <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>cass<span class=\"_ _0\"></span>a <span class=\"_ _d\"> </span>contrattual<span class=\"_ _1\"></span>i rappresentati<span class=\"_ _1\"></span>vi <span class=\"_ _10\"> </span>esclusivamente <span class=\"_ _10\"></span>di <span class=\"_ _10\"> </span>pagamenti <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>capitale <span class=\"_ _10\"></span>e <span class=\"_ _10\"> </span>interessi <span class=\"_ _10\"></span>sono <span class=\"_ _10\"></span>valutate <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>costo <span class=\"_ _10\"></span>ammortizza<span class=\"_ _1\"></span>to <span class=\"_ _10\"> </span>se possedute <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>finalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>incassarne<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cassa <span class=\"_ _0\"></span>contrattuali <span class=\"_ _2\"></span>(cosiddetto<span class=\"_ _1\"></span> <span class=\"_ _f\"></span><span class=\"ff1b\">business <span class=\"_ _0\"></span>model <span class=\"_ _2\"></span>hold <span class=\"_ _2\"></span>to <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>llect</span><span class=\"ls2b\">). </span>Secondo il metodo <span class=\"_ _1\"></span>del costo ammo<span class=\"_ _1\"></span>rtizzato il valor<span class=\"_ _1\"></span>e di iscrizion<span class=\"_ _1\"></span>e iniziale \u00e8 succes<span class=\"_ _1\"></span>sivamente rettifica<span class=\"_ _1\"></span>to per ten<span class=\"_ _1\"></span>er conto <span class=\"_ _a\"></span>dei <span class=\"_ _f\"></span>rimborsi <span class=\"_ _a\"></span>in <span class=\"_ _f\"></span>quota <span class=\"_ _a\"></span>capitale, <span class=\"_ _a\"></span><span class=\"ff1a\">delle <span class=\"_ _f\"></span>eventuali <span class=\"_ _f\"></span>sv<span class=\"_ _0\"></span>alutazioni <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>dell\u2019ammo<span class=\"_ _1\"></span>rtamento <span class=\"_ _f\"></span>della <span class=\"_ _a\"></span>differenza <span class=\"_ _f\"></span>tra <span class=\"_ _a\"></span>il </span>valore di rimbo<span class=\"_ _1\"></span>rso e il valor<span class=\"_ _1\"></span>e di iscrizion<span class=\"_ _1\"></span>e iniziale.<span class=\"fs6\"> </span>L\u2019ammortamento <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _a\"></span>effettu<span class=\"_ _1\"></span>ato <span class=\"_ _f\"></span>sulla <span class=\"_ _f\"></span>base <span class=\"_ _a\"></span>del <span class=\"_ _f\"></span>tasso <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>interesse <span class=\"_ _a\"></span>interno <span class=\"_ _f\"></span>effettivo <span class=\"_ _2\"></span>che <span class=\"_ _f\"></span>rappresenta <span class=\"_ _f\"></span>il <span class=\"_ _a\"></span>tasso <span class=\"_ _f\"></span>che rende <span class=\"_ _4\"></span>uguali, <span class=\"_ _4\"></span>al <span class=\"_ _3\"></span>momento <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>rilevazione <span class=\"_ _4\"></span>iniziale, <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>attuale <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>flussi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>cassa <span class=\"_ _3\"></span>attesi <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>iscrizio<span class=\"_ _1\"></span>ne iniziale.<span class=\"fs6\"> </span>I <span class=\"_ _2\"></span>crediti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>altre <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _0\"></span>valutati <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>costo <span class=\"_ _0\"></span>ammortizzato <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>presentati <span class=\"_ _2\"></span>nello <span class=\"_ _2\"></span>stato <span class=\"_ _0\"></span>patrimoniale <span class=\"_ _0\"></span>al netto del rela<span class=\"_ _1\"></span>tivo fondo svaluta<span class=\"_ _1\"></span>zione.<span class=\"fs6\"> </span>Nell\u2019esercizi<span class=\"_ _1\"></span>o in <span class=\"_ _4\"></span>corso Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>non d<span class=\"_ _1\"></span>etiene <span class=\"_ _4\"></span>Attivit\u00e0 fina<span class=\"_ _1\"></span>nziarie <span class=\"_ _1\"></span>relative <span class=\"_ _4\"></span>a Stru<span class=\"_ _1\"></span>menti <span class=\"_ _4\"></span>di debito <span class=\"_ _4\"></span>valutate al<span class=\"_ _1\"></span> <span class=\"ff1b\">FVTOCI<span class=\"ff19\"> </span></span>e al <span class=\"ff1b\">FVTPL</span>. 3.10 Debiti finanziari e <span class=\"_ _1\"></span>prestiti obbligazi<span class=\"_ _1\"></span>onari<span class=\"fs6\"> </span>I <span class=\"_ _1\"></span>debiti <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _4\"></span>e i<span class=\"_ _4\"></span> prestiti <span class=\"_ _4\"></span>obbligazionari <span class=\"_ _4\"></span>sono <span class=\"_ _1\"></span>rilevati <span class=\"_ _1\"></span>inizial<span class=\"_ _1\"></span>mente al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ff1b\">fair <span class=\"_ _1\"></span>value<span class=\"ff19\"> <span class=\"_ _4\"></span>al netto <span class=\"_ _4\"></span>dei <span class=\"_ _1\"></span>costi <span class=\"_ _4\"></span>di tran<span class=\"_ _1\"></span>sazione,<span class=\"_ _1\"></span> </span></span>successivament<span class=\"_ _1\"></span>e vengono v<span class=\"_ _1\"></span>alutati al costo amm<span class=\"_ _1\"></span>ortizzato.<span class=\"fs6\"> </span>Nessun debito <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanzia<span class=\"_ _1\"></span>rio <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>prestito <span class=\"_ _0\"></span>obbligazionario \u00e8 <span class=\"_ _2\"></span>classificato <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>passivit\u00e0 al <span class=\"_ _2\"></span><span class=\"ff1b\">fair <span class=\"_ _0\"></span>value <span class=\"_ _2\"></span>through <span class=\"_ _0\"></span>profit <span class=\"ls2a\">or</span> </span>loss<span class=\"ff19\">.<span class=\"fs6\"> </span></span>L\u2019eventuale differenza tra la <span class=\"_ _0\"></span>somma ricevuta (al netto <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>costi di transazione) ed il <span class=\"_ _0\"></span>valore nominale del <span class=\"_ _0\"></span>debito \u00e8 rilevata a conto <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>conomico m<span class=\"_ _1\"></span>ediante l\u2019applica<span class=\"_ _1\"></span>zione del metod<span class=\"_ _1\"></span>o del tasso d\u2019int<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>resse effetti<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span><span class=\"ff19 fs6\"> </span>Le passivit\u00e0 fina<span class=\"_ _1\"></span>nziarie sono cla<span class=\"_ _1\"></span>ssificate come passivit\u00e0 correnti, <span class=\"_ _1\"></span>salvo che il Gruppo abbia<span class=\"_ _1\"></span> il diritto contrattu<span class=\"_ _1\"></span>ale di estinguere l<span class=\"_ _1\"></span>e proprie obbliga<span class=\"_ _1\"></span>zioni almeno oltre i 1<span class=\"_ _1\"></span>2 mesi dalla data d<span class=\"_ _1\"></span>el bilancio. 3.11 Cancellazione di atti<span class=\"_ _1\"></span>vit\u00e0 e passivit\u00e0<span class=\"_ _1\"></span> finanziarie<span class=\"fs6 fc0 sc0\"> </span>Attivit\u00e0 finanziarie<span class=\"_ _1\"></span><span class=\"fs6\"> </span>Un\u2019attivit\u00e0 <span class=\"_ _4\"></span>finanziaria <span class=\"_ _3\"></span>(<span class=\"_ _0\"></span>o, <span class=\"_ _4\"></span>ove a<span class=\"_ _1\"></span>pplicabil<span class=\"_ _1\"></span>e, <span class=\"_ _4\"></span>parte di <span class=\"_ _3\"></span>un\u2019attivit\u00e0 <span class=\"_ _4\"></span>finanziaria <span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>parti <span class=\"_ _4\"></span>di un<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>gruppo <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanzia<span class=\"_ _1\"></span>rie simili) viene ca<span class=\"_ _1\"></span>ncellata dal <span class=\"_ _1\"></span>bilancio quando:<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">i diritti a ric<span class=\"ff1a\">ev<span class=\"_ _1\"></span>ere flussi finanzi<span class=\"_ _1\"></span>ari dall\u2019attivit\u00e0<span class=\"_ _1\"></span> sono estinti<span class=\"_ _1\"></span>;<span class=\"ff19 fs6\"> </span></span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">il Gruppo <span class=\"_ _0\"></span>conserva <span class=\"_ _0\"></span>il diritto <span class=\"_ _0\"></span>a rice<span class=\"_ _0\"></span>vere flussi <span class=\"_ _0\"></span>finanziari dall\u2019attivit\u00e0<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>ma <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>assunto l\u2019obbligo <span class=\"_ _0\"></span>contrattual<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>di </span></span>corrisponderli inte<span class=\"_ _1\"></span>ramente e <span class=\"_ _1\"></span>senza ritardi a <span class=\"_ _1\"></span>una terza p<span class=\"_ _1\"></span>arte;<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">il Gruppo ha trasferito il<span class=\"_ _1\"></span> d<span class=\"ff1a\">iritto a ricevere flu<span class=\"_ _1\"></span>ssi finanziari dall<span class=\"_ _1\"></span>\u2019attivit\u00e0 ed ha tras<span class=\"_ _1\"></span>ferito sostanzial<span class=\"_ _1\"></span>mente tutti<span class=\"_ _1\"></span> </span></span></span>i rischi e bene<span class=\"_ _1\"></span>fici della prop<span class=\"_ _4\"></span>rie<span class=\"_ _0\"></span>t\u00e0 dell\u2019atti<span class=\"_ _1\"></span>vit\u00e0 finanziaria<span class=\"_ _1\"></span> ed il relativo co<span class=\"_ _1\"></span>ntrollo.<span class=\"ff19 fs6\"> </span>Nei casi<span class=\"_ _1\"></span> in cui <span class=\"_ _4\"></span>il Gruppo a<span class=\"_ _1\"></span>bbia <span class=\"_ _1\"></span>trasferito i <span class=\"_ _4\"></span>diritti a rice<span class=\"_ _1\"></span>vere fl<span class=\"_ _1\"></span>ussi fina<span class=\"_ _1\"></span>nzia<span class=\"ff1a\">ri da un\u2019attivi<span class=\"_ _1\"></span>t\u00e0 e no<span class=\"_ _1\"></span>n abbia <span class=\"_ _1\"></span>n\u00e9 t<span class=\"_ _4\"></span>rasferito </span>n\u00e9 <span class=\"_ _0\"></span>trattenuto sostanzialmente <span class=\"_ _0\"></span>tutti i <span class=\"_ _0\"></span>ris<span class=\"_ _0\"></span>chi e <span class=\"_ _2\"></span>benefici o <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>abbia <span class=\"_ _0\"></span>perso <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>controllo <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>stessa, <span class=\"_ _0\"></span>l\u2019attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>viene rilevata <span class=\"_ _3\"></span>nel <span class=\"_ _4\"></span>bilancio <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>Gruppo <span class=\"_ _3\"></span>nella <span class=\"_ _4\"></span>misura <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>suo <span class=\"_ _3\"></span>coinvolgimento <span class=\"_ _3\"></span>residuo <span class=\"_ _3\"></span>ne<span class=\"_ _0\"></span>ll\u2019atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3\"></span>ste<span class=\"_ _0\"></span><span class=\"ff19\">ss<span class=\"_ _0\"></span>a. <span class=\"_ _3\"></span>Il <span class=\"_ _4\"></span>coinvolgimen<span class=\"_ _1\"></span>to </span>residuo <span class=\"_ _1\"></span>che <span class=\"_ _4\"></span>prende la<span class=\"_ _1\"></span> fo<span class=\"_ _1\"></span>rma <span class=\"_ _1\"></span>di u<span class=\"_ _4\"></span>na garanzia <span class=\"_ _4\"></span>sull\u2019attivit\u00e0 <span class=\"_ _4\"></span>trasferita <span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _4\"></span>valutato al<span class=\"_ _4\"></span> minore <span class=\"_ _4\"></span>tra il <span class=\"_ _4\"></span>valore co<span class=\"_ _4\"></span>ntabile iniziale dell\u2019atti<span class=\"_ _1\"></span>vit\u00e0 e il <span class=\"_ _1\"></span>valore massimo d<span class=\"_ _1\"></span>el corrisp<span class=\"_ _1\"></span>ettivo che il Grupp<span class=\"_ _1\"></span>o potrebbe ess<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>re tenuto a cor<span class=\"_ _1\"></span>rispondere.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ff19 fs6\"> </span>Passivit\u00e0 finanziarie<span class=\"_ _1\"></span><span class=\"fs6\"> </span>Una <span class=\"_\"> </span>passivit\u00e0 <span class=\"_ _b\"> </span>f<span class=\"_ _0\"></span>inanziaria <span class=\"_ _b\"> </span>viene <span class=\"_\"> </span>cancellata <span class=\"_\"> </span>dal <span class=\"_\"> </span>bil<span class=\"_ _1\"></span>ancio <span class=\"_\"> </span>quando <span class=\"_\"> </span>l\u2019o<span class=\"_ _1\"></span>bbligo <span class=\"_\"> </span>sotto<span class=\"_ _1\"></span>stante <span class=\"_\"> </span>la <span class=\"_\"> </span>pas<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_\"> </span>\u00e8 <span class=\"_\"> </span>esti<span class=\"_ _1\"></span>nto, annullato o ade<span class=\"_ _1\"></span>mpiuto.<span class=\"fs6\"> </span>Nei <span class=\"_ _f\"></span>casi <span class=\"_ _a\"></span>in <span class=\"_ _f\"></span>cui <span class=\"_ _a\"></span>una <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _f\"></span>finanziaria <span class=\"_ _f\"></span>esistente <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>s<span class=\"_ _0\"></span>ostituita<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>da <span class=\"_ _f\"></span>un\u2019altra <span class=\"_ _f\"></span>dello <span class=\"_ _f\"></span>stesso <span class=\"_ _11\"> </span><span class=\"ff19\">prestatore, <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>condizioni </span>sostanzialment<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>diverse, <span class=\"_ _2\"></span>oppure <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>condizioni <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>esistente <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>engono <span class=\"_ _0\"></span>sostanzialmente <span class=\"_ _0\"></span>modificate, tale <span class=\"_ _1\"></span>scambio o <span class=\"_ _4\"></span>modifica <span class=\"_ _4\"></span>viene trattata <span class=\"_ _4\"></span>come una <span class=\"_ _4\"></span>cancellazione <span class=\"_ _4\"></span>contabile della <span class=\"_ _4\"></span>passivit\u00e0 origi<span class=\"_ _1\"></span>nale e <span class=\"_ _4\"></span>la rilevazi<span class=\"_ _1\"></span>one di una nuova pa<span class=\"_ _1\"></span>ssivit\u00e0, con <span class=\"_ _1\"></span>iscrizione a conto<span class=\"_ _1\"></span> economic<span class=\"_ _1\"></span>o di eventuali<span class=\"_ _1\"></span> differenze tra<span class=\"_ _1\"></span> i valori contabili<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span><span class=\"fs6\"> </span>Quando l<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>modifica e<span class=\"_ _1\"></span> lo <span class=\"_ _4\"></span>scambio <span class=\"_ _4\"></span>di passivit\u00e0 <span class=\"_ _4\"></span>finanziarie <span class=\"_ _4\"></span>non com<span class=\"_ _1\"></span>porta l<span class=\"_ _4\"></span>\u2019e<span class=\"_ _0\"></span>liminazio<span class=\"_ _1\"></span>ne co<span class=\"_ _4\"></span>ntabile l\u2019IFR<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>9 sta<span class=\"_ _4\"></span>bilisce che <span class=\"_ _0\"></span>il relativo <span class=\"_ _0\"></span>valore deve <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>rideterminato calcolando il <span class=\"_ _2\"></span><span class=\"ff1b\">net <span class=\"_ _0\"></span>present value</span> <span class=\"_ _0\"></span>dei f<span class=\"_ _0\"></span>lussi finanziari rinegoziati o modificati <span class=\"_ _2\"></span>attualizzati <span class=\"_ _2\"></span><span class=\"ff1a\">al <span class=\"_ _f\"></span>tasso <span class=\"_ _f\"></span>d\u2019interess<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>effettivo <span class=\"_ _2\"></span>dello <span class=\"_ _f\"></span>strumento <span class=\"_ _2\"></span>finanziario <span class=\"_ _2\"></span>originario. <span class=\"_ _f\"></span>Qualsia<span class=\"_ _1\"></span>si <span class=\"_ _2\"></span>differenza </span>tra <span class=\"_ _f\"></span>il <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>contabile <span class=\"_ _f\"></span>rideterminato <span class=\"_ _a\"></span>ed <span class=\"_ _a\"></span>il <span class=\"_ _f\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _f\"></span>contabile <span class=\"_ _a\"></span>dello <span class=\"_ _f\"></span>strumento <span class=\"_ _f\"></span>f<span class=\"_ _0\"></span>inanzia<span class=\"_ _1\"></span>rio <span class=\"_ _a\"></span>originario <span class=\"_ _f\"></span>deve <span class=\"_ _a\"></span>essere immediatamente<span class=\"_ _1\"></span> rilevato nel conto<span class=\"_ _1\"></span> economico.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__32": {
   "value": "3.<span class=\"ls0\">8 Disponibilit\u00e0<span class=\"_ _1\"></span> liquide e m<span class=\"_ _1\"></span>ezzi equivalenti<span class=\"fs6\"> </span></span>Le disponibilit\u00e0 liquide e <span class=\"_ _0\"></span>i mezzi e<span class=\"_ _0\"></span>quival<span class=\"_ _1\"></span>enti <span class=\"_ _0\"></span>compren<span class=\"_ _1\"></span>dono il <span class=\"_ _0\"></span>denaro in <span class=\"_ _0\"></span>cassa, i depositi bancari <span class=\"_ _0\"></span>a vista e <span class=\"_ _0\"></span>gli altri investimenti <span class=\"_ _b\"> </span>di <span class=\"_\"> </span>tesoreria<span class=\"_ _1\"></span> <span class=\"_\"> </span>con <span class=\"_ _b\"> </span>scadenza <span class=\"_\"> </span>o<span class=\"_ _4\"></span>riginar<span class=\"_ _0\"></span>ia <span class=\"_\"> </span>previ<span class=\"_ _1\"></span>sta <span class=\"_\"> </span>non <span class=\"_ _b\"> </span>superiore <span class=\"_ _b\"> </span>ai <span class=\"_\"> </span>3 <span class=\"_\"> </span>mesi. <span class=\"_ _b\"> </span>Ai <span class=\"_\"> </span>fini <span class=\"_ _b\"> </span>del <span class=\"_\"> </span>rendic<span class=\"_ _1\"></span>onto fi<span class=\"ls0\">nanziario <span class=\"_ _10\"></span>le <span class=\"_ _11\"> </span>disponibil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _10\"> </span>liquide <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>mezzi <span class=\"_ _10\"> </span>equivalenti <span class=\"_ _10\"> </span>sono <span class=\"_ _11\"> </span>rappresentati <span class=\"_ _10\"></span>dalle <span class=\"_ _11\"> </span>disponibilit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>liquide <span class=\"_ _11\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>mezzi </span>equivalenti al<span class=\"_ _1\"></span> netto degli sc<span class=\"_ _1\"></span>operti bancari alla da<span class=\"_ _1\"></span>ta di c<span class=\"_ _1\"></span>hiusura del bilancio<span class=\"_ _4\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__34": {
   "value": "3.9 Attivit\u00e0 finanziari<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"ff1a\">\u2013</span> Strumenti di debito<span class=\"fs6\"> </span>In <span class=\"_ _0\"></span>funzione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>caratterist<span class=\"_ _1\"></span>iche <span class=\"_ _0\"></span>dello <span class=\"_ _0\"></span>strumento e <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>modello <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>business <span class=\"_ _0\"></span>adottato per <span class=\"_ _2\"></span>la re<span class=\"_ _0\"></span>lativa gestione, <span class=\"_ _0\"></span>le attivit\u00e0 finanzi<span class=\"_ _1\"></span>arie sono clas<span class=\"_ _1\"></span>sificate nell<span class=\"_ _1\"></span>e seguenti tre c<span class=\"_ _1\"></span>ategorie: <span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">attivit\u00e0 finanzi<span class=\"_ _1\"></span>arie valutate <span class=\"_ _4\"></span>al costo ammortizzato;<span class=\"fs6\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">attivit\u00e0 <span class=\"_ _f\"></span>finanziarie <span class=\"_ _10\"></span>valutat<span class=\"_ _4\"></span>e <span class=\"_ _10\"></span>al <span class=\"_ _a\"></span><span class=\"ff1b\">fair <span class=\"_ _10\"></span>value</span> <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>imputazione <span class=\"_ _a\"></span>degli <span class=\"_ _a\"></span>effetti <span class=\"_ _a\"></span>tra <span class=\"_ _a\"></span>le <span class=\"_ _10\"></span>altre <span class=\"_ _f\"></span>componenti <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>conto </span></span>economico compl<span class=\"_ _1\"></span>essivo (di seg<span class=\"_ _1\"></span>uito anche <span class=\"ff1b\">FVTOCI</span><span class=\"lsf\">);<span class=\"_ _4\"></span><span class=\"fs6 ls0\"> </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">attivit\u00e0 finanziarie valutate al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ff1b\">fair value</span> <span class=\"_ _0\"></span>con imputazion<span class=\"_ _1\"></span>e degli effetti a <span class=\"_ _0\"></span>conto economico (di seg<span class=\"_ _0\"></span>uito anche </span></span>FVTPL<span class=\"ff19 ls2b\">).<span class=\"fs6 ls0\"> </span></span>La <span class=\"_ _11\"> </span>rilevazione <span class=\"_ _b\"> </span>iniziale <span class=\"_ _11\"> </span>avviene <span class=\"_ _11\"> </span>al <span class=\"_ _b\"> </span><span class=\"ff1b\">fair <span class=\"_ _b\"> </span>value</span>; <span class=\"_ _11\"> </span>per <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>crediti <span class=\"_ _11\"> </span>commerciali <span class=\"_ _11\"> </span>privi <span class=\"_ _b\"> </span>di <span class=\"_ _11\"> </span>una <span class=\"_ _b\"> </span>significati<span class=\"_ _1\"></span>va <span class=\"_ _11\"> </span>componente finanziaria, il <span class=\"_ _1\"></span>valore di rileva<span class=\"_ _4\"></span>zione iniziale \u00e8 rappresenta<span class=\"_ _4\"></span>to dal prezzo della transazi<span class=\"_ _4\"></span>one.<span class=\"_ _0\"></span><span class=\"fs6\"> </span>Attivit\u00e0 finanziarie <span class=\"_ _1\"></span>valutate al<span class=\"_ _1\"></span> costo ammortizzato<span class=\"fs6\"> </span>Successivame<span class=\"_ _1\"></span>nte <span class=\"_ _d\"> </span>alla <span class=\"_ _d\"> </span>rilevazione <span class=\"_ _e\"> </span>inizia<span class=\"_ _1\"></span>le, <span class=\"_ _d\"> </span>le <span class=\"_ _e\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _d\"> </span>finanziarie <span class=\"_ _d\"> </span>che <span class=\"_ _e\"> </span>gen<span class=\"_ _1\"></span>erano <span class=\"_ _d\"> </span>flussi <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>cass<span class=\"_ _0\"></span>a <span class=\"_ _d\"> </span>contrattual<span class=\"_ _1\"></span>i rappresentati<span class=\"_ _1\"></span>vi <span class=\"_ _10\"> </span>esclusivamente <span class=\"_ _10\"></span>di <span class=\"_ _10\"> </span>pagamenti <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>capitale <span class=\"_ _10\"></span>e <span class=\"_ _10\"> </span>interessi <span class=\"_ _10\"></span>sono <span class=\"_ _10\"></span>valutate <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>costo <span class=\"_ _10\"></span>ammortizza<span class=\"_ _1\"></span>to <span class=\"_ _10\"> </span>se possedute <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>finalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>incassarne<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cassa <span class=\"_ _0\"></span>contrattuali <span class=\"_ _2\"></span>(cosiddetto<span class=\"_ _1\"></span> <span class=\"_ _f\"></span><span class=\"ff1b\">business <span class=\"_ _0\"></span>model <span class=\"_ _2\"></span>hold <span class=\"_ _2\"></span>to <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>llect</span><span class=\"ls2b\">). </span>Secondo il metodo <span class=\"_ _1\"></span>del costo ammo<span class=\"_ _1\"></span>rtizzato il valor<span class=\"_ _1\"></span>e di iscrizion<span class=\"_ _1\"></span>e iniziale \u00e8 succes<span class=\"_ _1\"></span>sivamente rettifica<span class=\"_ _1\"></span>to per ten<span class=\"_ _1\"></span>er conto <span class=\"_ _a\"></span>dei <span class=\"_ _f\"></span>rimborsi <span class=\"_ _a\"></span>in <span class=\"_ _f\"></span>quota <span class=\"_ _a\"></span>capitale, <span class=\"_ _a\"></span><span class=\"ff1a\">delle <span class=\"_ _f\"></span>eventuali <span class=\"_ _f\"></span>sv<span class=\"_ _0\"></span>alutazioni <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>dell\u2019ammo<span class=\"_ _1\"></span>rtamento <span class=\"_ _f\"></span>della <span class=\"_ _a\"></span>differenza <span class=\"_ _f\"></span>tra <span class=\"_ _a\"></span>il </span>valore di rimbo<span class=\"_ _1\"></span>rso e il valor<span class=\"_ _1\"></span>e di iscrizion<span class=\"_ _1\"></span>e iniziale.<span class=\"fs6\"> </span>L\u2019ammortamento <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _a\"></span>effettu<span class=\"_ _1\"></span>ato <span class=\"_ _f\"></span>sulla <span class=\"_ _f\"></span>base <span class=\"_ _a\"></span>del <span class=\"_ _f\"></span>tasso <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>interesse <span class=\"_ _a\"></span>interno <span class=\"_ _f\"></span>effettivo <span class=\"_ _2\"></span>che <span class=\"_ _f\"></span>rappresenta <span class=\"_ _f\"></span>il <span class=\"_ _a\"></span>tasso <span class=\"_ _f\"></span>che rende <span class=\"_ _4\"></span>uguali, <span class=\"_ _4\"></span>al <span class=\"_ _3\"></span>momento <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>rilevazione <span class=\"_ _4\"></span>iniziale, <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>attuale <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>flussi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>cassa <span class=\"_ _3\"></span>attesi <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>iscrizio<span class=\"_ _1\"></span>ne iniziale.<span class=\"fs6\"> </span>I <span class=\"_ _2\"></span>crediti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>altre <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _0\"></span>valutati <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>costo <span class=\"_ _0\"></span>ammortizzato <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>presentati <span class=\"_ _2\"></span>nello <span class=\"_ _2\"></span>stato <span class=\"_ _0\"></span>patrimoniale <span class=\"_ _0\"></span>al netto del rela<span class=\"_ _1\"></span>tivo fondo svaluta<span class=\"_ _1\"></span>zione.<span class=\"fs6\"> </span>Nell\u2019esercizi<span class=\"_ _1\"></span>o in <span class=\"_ _4\"></span>corso Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>non d<span class=\"_ _1\"></span>etiene <span class=\"_ _4\"></span>Attivit\u00e0 fina<span class=\"_ _1\"></span>nziarie <span class=\"_ _1\"></span>relative <span class=\"_ _4\"></span>a Stru<span class=\"_ _1\"></span>menti <span class=\"_ _4\"></span>di debito <span class=\"_ _4\"></span>valutate al<span class=\"_ _1\"></span> <span class=\"ff1b\">FVTOCI<span class=\"ff19\"> </span></span>e al <span class=\"ff1b\">FVTPL</span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__35": {
   "value": "3.11 Cancellazione di atti<span class=\"_ _1\"></span>vit\u00e0 e passivit\u00e0<span class=\"_ _1\"></span> finanziarie<span class=\"fs6 fc0 sc0\"> </span>Attivit\u00e0 finanziarie<span class=\"_ _1\"></span><span class=\"fs6\"> </span>Un\u2019attivit\u00e0 <span class=\"_ _4\"></span>finanziaria <span class=\"_ _3\"></span>(<span class=\"_ _0\"></span>o, <span class=\"_ _4\"></span>ove a<span class=\"_ _1\"></span>pplicabil<span class=\"_ _1\"></span>e, <span class=\"_ _4\"></span>parte di <span class=\"_ _3\"></span>un\u2019attivit\u00e0 <span class=\"_ _4\"></span>finanziaria <span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>parti <span class=\"_ _4\"></span>di un<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>gruppo <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanzia<span class=\"_ _1\"></span>rie simili) viene ca<span class=\"_ _1\"></span>ncellata dal <span class=\"_ _1\"></span>bilancio quando:<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">i diritti a ric<span class=\"ff1a\">ev<span class=\"_ _1\"></span>ere flussi finanzi<span class=\"_ _1\"></span>ari dall\u2019attivit\u00e0<span class=\"_ _1\"></span> sono estinti<span class=\"_ _1\"></span>;<span class=\"ff19 fs6\"> </span></span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">il Gruppo <span class=\"_ _0\"></span>conserva <span class=\"_ _0\"></span>il diritto <span class=\"_ _0\"></span>a rice<span class=\"_ _0\"></span>vere flussi <span class=\"_ _0\"></span>finanziari dall\u2019attivit\u00e0<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>ma <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>assunto l\u2019obbligo <span class=\"_ _0\"></span>contrattual<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>di </span></span>corrisponderli inte<span class=\"_ _1\"></span>ramente e <span class=\"_ _1\"></span>senza ritardi a <span class=\"_ _1\"></span>una terza p<span class=\"_ _1\"></span>arte;<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">il Gruppo ha trasferito il<span class=\"_ _1\"></span> d<span class=\"ff1a\">iritto a ricevere flu<span class=\"_ _1\"></span>ssi finanziari dall<span class=\"_ _1\"></span>\u2019attivit\u00e0 ed ha tras<span class=\"_ _1\"></span>ferito sostanzial<span class=\"_ _1\"></span>mente tutti<span class=\"_ _1\"></span> </span></span></span>i rischi e bene<span class=\"_ _1\"></span>fici della prop<span class=\"_ _4\"></span>rie<span class=\"_ _0\"></span>t\u00e0 dell\u2019atti<span class=\"_ _1\"></span>vit\u00e0 finanziaria<span class=\"_ _1\"></span> ed il relativo co<span class=\"_ _1\"></span>ntrollo.<span class=\"ff19 fs6\"> </span>Nei casi<span class=\"_ _1\"></span> in cui <span class=\"_ _4\"></span>il Gruppo a<span class=\"_ _1\"></span>bbia <span class=\"_ _1\"></span>trasferito i <span class=\"_ _4\"></span>diritti a rice<span class=\"_ _1\"></span>vere fl<span class=\"_ _1\"></span>ussi fina<span class=\"_ _1\"></span>nzia<span class=\"ff1a\">ri da un\u2019attivi<span class=\"_ _1\"></span>t\u00e0 e no<span class=\"_ _1\"></span>n abbia <span class=\"_ _1\"></span>n\u00e9 t<span class=\"_ _4\"></span>rasferito </span>n\u00e9 <span class=\"_ _0\"></span>trattenuto sostanzialmente <span class=\"_ _0\"></span>tutti i <span class=\"_ _0\"></span>ris<span class=\"_ _0\"></span>chi e <span class=\"_ _2\"></span>benefici o <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>abbia <span class=\"_ _0\"></span>perso <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>controllo <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>stessa, <span class=\"_ _0\"></span>l\u2019attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>viene rilevata <span class=\"_ _3\"></span>nel <span class=\"_ _4\"></span>bilancio <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>Gruppo <span class=\"_ _3\"></span>nella <span class=\"_ _4\"></span>misura <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>suo <span class=\"_ _3\"></span>coinvolgimento <span class=\"_ _3\"></span>residuo <span class=\"_ _3\"></span>ne<span class=\"_ _0\"></span>ll\u2019atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3\"></span>ste<span class=\"_ _0\"></span><span class=\"ff19\">ss<span class=\"_ _0\"></span>a. <span class=\"_ _3\"></span>Il <span class=\"_ _4\"></span>coinvolgimen<span class=\"_ _1\"></span>to </span>residuo <span class=\"_ _1\"></span>che <span class=\"_ _4\"></span>prende la<span class=\"_ _1\"></span> fo<span class=\"_ _1\"></span>rma <span class=\"_ _1\"></span>di u<span class=\"_ _4\"></span>na garanzia <span class=\"_ _4\"></span>sull\u2019attivit\u00e0 <span class=\"_ _4\"></span>trasferita <span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _4\"></span>valutato al<span class=\"_ _4\"></span> minore <span class=\"_ _4\"></span>tra il <span class=\"_ _4\"></span>valore co<span class=\"_ _4\"></span>ntabile iniziale dell\u2019atti<span class=\"_ _1\"></span>vit\u00e0 e il <span class=\"_ _1\"></span>valore massimo d<span class=\"_ _1\"></span>el corrisp<span class=\"_ _1\"></span>ettivo che il Grupp<span class=\"_ _1\"></span>o potrebbe ess<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>re tenuto a cor<span class=\"_ _1\"></span>rispondere.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ff19 fs6\"> </span>Passivit\u00e0 finanziarie<span class=\"_ _1\"></span><span class=\"fs6\"> </span>Una <span class=\"_\"> </span>passivit\u00e0 <span class=\"_ _b\"> </span>f<span class=\"_ _0\"></span>inanziaria <span class=\"_ _b\"> </span>viene <span class=\"_\"> </span>cancellata <span class=\"_\"> </span>dal <span class=\"_\"> </span>bil<span class=\"_ _1\"></span>ancio <span class=\"_\"> </span>quando <span class=\"_\"> </span>l\u2019o<span class=\"_ _1\"></span>bbligo <span class=\"_\"> </span>sotto<span class=\"_ _1\"></span>stante <span class=\"_\"> </span>la <span class=\"_\"> </span>pas<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_\"> </span>\u00e8 <span class=\"_\"> </span>esti<span class=\"_ _1\"></span>nto, annullato o ade<span class=\"_ _1\"></span>mpiuto.<span class=\"fs6\"> </span>Nei <span class=\"_ _f\"></span>casi <span class=\"_ _a\"></span>in <span class=\"_ _f\"></span>cui <span class=\"_ _a\"></span>una <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _f\"></span>finanziaria <span class=\"_ _f\"></span>esistente <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>s<span class=\"_ _0\"></span>ostituita<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>da <span class=\"_ _f\"></span>un\u2019altra <span class=\"_ _f\"></span>dello <span class=\"_ _f\"></span>stesso <span class=\"_ _11\"> </span><span class=\"ff19\">prestatore, <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>condizioni </span>sostanzialment<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>diverse, <span class=\"_ _2\"></span>oppure <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>condizioni <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>esistente <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>engono <span class=\"_ _0\"></span>sostanzialmente <span class=\"_ _0\"></span>modificate, tale <span class=\"_ _1\"></span>scambio o <span class=\"_ _4\"></span>modifica <span class=\"_ _4\"></span>viene trattata <span class=\"_ _4\"></span>come una <span class=\"_ _4\"></span>cancellazione <span class=\"_ _4\"></span>contabile della <span class=\"_ _4\"></span>passivit\u00e0 origi<span class=\"_ _1\"></span>nale e <span class=\"_ _4\"></span>la rilevazi<span class=\"_ _1\"></span>one di una nuova pa<span class=\"_ _1\"></span>ssivit\u00e0, con <span class=\"_ _1\"></span>iscrizione a conto<span class=\"_ _1\"></span> economic<span class=\"_ _1\"></span>o di eventuali<span class=\"_ _1\"></span> differenze tra<span class=\"_ _1\"></span> i valori contabili<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span><span class=\"fs6\"> </span>Quando l<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>modifica e<span class=\"_ _1\"></span> lo <span class=\"_ _4\"></span>scambio <span class=\"_ _4\"></span>di passivit\u00e0 <span class=\"_ _4\"></span>finanziarie <span class=\"_ _4\"></span>non com<span class=\"_ _1\"></span>porta l<span class=\"_ _4\"></span>\u2019e<span class=\"_ _0\"></span>liminazio<span class=\"_ _1\"></span>ne co<span class=\"_ _4\"></span>ntabile l\u2019IFR<span class=\"_ _1\"></span>S <span class=\"_ _1\"></span>9 sta<span class=\"_ _4\"></span>bilisce che <span class=\"_ _0\"></span>il relativo <span class=\"_ _0\"></span>valore deve <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>rideterminato calcolando il <span class=\"_ _2\"></span><span class=\"ff1b\">net <span class=\"_ _0\"></span>present value</span> <span class=\"_ _0\"></span>dei f<span class=\"_ _0\"></span>lussi finanziari rinegoziati o modificati <span class=\"_ _2\"></span>attualizzati <span class=\"_ _2\"></span><span class=\"ff1a\">al <span class=\"_ _f\"></span>tasso <span class=\"_ _f\"></span>d\u2019interess<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>effettivo <span class=\"_ _2\"></span>dello <span class=\"_ _f\"></span>strumento <span class=\"_ _2\"></span>finanziario <span class=\"_ _2\"></span>originario. <span class=\"_ _f\"></span>Qualsia<span class=\"_ _1\"></span>si <span class=\"_ _2\"></span>differenza </span>tra <span class=\"_ _f\"></span>il <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>contabile <span class=\"_ _f\"></span>rideterminato <span class=\"_ _a\"></span>ed <span class=\"_ _a\"></span>il <span class=\"_ _f\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _f\"></span>contabile <span class=\"_ _a\"></span>dello <span class=\"_ _f\"></span>strumento <span class=\"_ _f\"></span>f<span class=\"_ _0\"></span>inanzia<span class=\"_ _1\"></span>rio <span class=\"_ _a\"></span>originario <span class=\"_ _f\"></span>deve <span class=\"_ _a\"></span>essere immediatamente<span class=\"_ _1\"></span> rilevato nel conto<span class=\"_ _1\"></span> economico.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__36": {
   "value": "3.12 Strumenti finanzia<span class=\"_ _1\"></span>ri derivati e attivit\u00e0<span class=\"_ _1\"></span> di copertura<span class=\"fs6\"> </span>Il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _f\"></span>Webuild <span class=\"_ _2\"></span>detiene <span class=\"_ _2\"></span>strumenti <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>derivati <span class=\"_ _2\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sono <span class=\"_ _f\"></span>iscritti <span class=\"_ _2\"></span>in <span class=\"_ _f\"></span>bilancio <span class=\"_ _2\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>al <span class=\"_ _2\"></span>metodo <span class=\"_ _2\"></span>del <span class=\"_ _10\"></span><span class=\"ff1b\">fair </span>value<span class=\"ff19\"> <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>momento <span class=\"_ _2\"></span>in <span class=\"_ _a\"></span>cui <span class=\"_ _f\"></span>il <span class=\"_ _2\"></span>contratto <span class=\"_ _f\"></span>derivato <span class=\"_ _f\"></span>viene <span class=\"_ _f\"></span>stipulato <span class=\"_ _2\"></span>sia <span class=\"_ _f\"></span>alle <span class=\"_ _f\"></span>successive <span class=\"_ _f\"></span>date <span class=\"_ _f\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _f\"></span>bilancio. <span class=\"_ _f\"></span>I<span class=\"_ _0\"></span>l <span class=\"_ _f\"></span>metodo <span class=\"_ _2\"></span>di </span>contabilizza<span class=\"_ _1\"></span>zione <span class=\"_ _0\"></span>degli utili e <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>perdite<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>derivanti dalle variazioni di <span class=\"_ _2\"></span><span class=\"ff1b\">fair value</span> <span class=\"_ _0\"></span>varia a <span class=\"_ _0\"></span>seconda che <span class=\"_ _0\"></span>sussistano<span class=\"_ _4\"></span> o meno le condizioni <span class=\"_ _4\"></span>per l\u2019applicazione dell<span class=\"_ _1\"></span>\u2019<span class=\"ff1b\">h<span class=\"_ _0\"></span>edge acc<span class=\"_ _1\"></span>ounting<span class=\"ff19\"> <span class=\"ff1a\">come previsto<span class=\"_ _4\"></span> d<span class=\"_ _0\"></span>all\u2019IFRS <span class=\"_ _1\"></span>9.<span class=\"ff19 fs6\"> </span></span></span></span>Il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>Webuild <span class=\"_ _2\"></span>detiene <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>trumenti <span class=\"_ _0\"></span>finanziari <span class=\"_ _2\"></span>derivat<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>specifiche <span class=\"_ _0\"></span>finalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>copertura <span class=\"_ _0\"></span>dai <span class=\"_ _2\"></span>rischi <span class=\"_ _2\"></span>valutari <span class=\"_ _0\"></span>e finanziari <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>documenta, <span class=\"_ _4\"></span>all\u2019inizio <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>transazione <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>relazione <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>copertura, <span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>obiettivi <span class=\"_ _4\"></span>nella <span class=\"_ _1\"></span>gestione<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>rischio e <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>trategia <span class=\"_ _4\"></span>nell\u2019effett<span class=\"_ _1\"></span>uare <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>copertura c<span class=\"_ _1\"></span>os\u00ec <span class=\"_ _1\"></span>come <span class=\"_ _4\"></span>l\u2019identifica<span class=\"_ _1\"></span>zione <span class=\"_ _4\"></span>dello <span class=\"_ _4\"></span>strumento <span class=\"_ _4\"></span>di c<span class=\"_ _4\"></span>opertura, <span class=\"_ _1\"></span>l\u2019elemen<span class=\"_ _1\"></span>to o <span class=\"_\"> </span>l\u2019operazione <span class=\"_\"> </span>coperta <span class=\"_\"> </span>e <span class=\"_\"> </span>la <span class=\"_\"> </span>natura <span class=\"_ _c\"> </span>del <span class=\"_\"> </span>rischio <span class=\"_\"> </span>coperto. <span class=\"_\"> </span>In <span class=\"_ _c\"> </span>aggiunta<span class=\"_ _1\"></span> <span class=\"_\"> </span>il <span class=\"_\"> </span>G<span class=\"_ _0\"></span>ruppo <span class=\"_\"> </span>documenta, <span class=\"_\"> </span>all\u2019inizio <span class=\"_\"> </span>dell<span class=\"_ _1\"></span>a transazione <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>successivam<span class=\"_ _1\"></span>ente <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>continuativa, <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>lo <span class=\"_ _4\"></span>strumento <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>copertu<span class=\"_ _0\"></span>ra <span class=\"_ _4\"></span>rispetta <span class=\"_ _3\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>richieste <span class=\"_ _4\"></span>condizioni di efficacia nel co<span class=\"_ _4\"></span>mpensare l\u2019esposizion<span class=\"_ _1\"></span>e alle variazioni<span class=\"_ _1\"></span> di <span class=\"ff1b\">fair value<span class=\"ff19\"> </span></span>dell\u2019elemento<span class=\"_ _1\"></span> coperto o d<span class=\"_ _1\"></span>ei flussi fina<span class=\"_ _1\"></span>nziari attribuibili al<span class=\"_ _1\"></span> rischio coperto.<span class=\"fs6\"> </span>Le <span class=\"_ _a\"></span>f<span class=\"_ _0\"></span>inalit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>copertura <span class=\"_ _a\"></span>sono <span class=\"_ _a\"></span>valutate <span class=\"_ _a\"></span>in <span class=\"_ _10\"></span>base <span class=\"_ _a\"></span>agli <span class=\"_ _10\"></span>ob<span class=\"_ _1\"></span>iettivi <span class=\"_ _a\"></span>di <span class=\"_ _10\"> </span><span class=\"ff1b\">risk <span class=\"_ _10\"> </span>manageme<span class=\"_ _1\"></span>nt<span class=\"ff19\">. <span class=\"_ _10\"></span>Qualora <span class=\"_ _a\"></span>tali <span class=\"_ _a\"></span>valutazioni <span class=\"_ _a\"></span>non </span></span>risultassero conformi <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>previsto <span class=\"_ _0\"></span>dall\u2019IFRS <span class=\"_ _0\"></span>9 <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>fini <span class=\"_ _0\"></span>dell\u2019applicazi<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _0\"></span><span class=\"ff1b\">hedge <span class=\"_ _0\"></span>accounting<span class=\"ff19\">, <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>strumenti </span></span>finanziari <span class=\"_ _0\"></span>derivati <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span><span class=\"ff1a\">ientrano <span class=\"_ _0\"></span>nella <span class=\"_ _2\"></span>categoria <span class=\"_ _0\"></span>\u201cStrumenti <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>rilevazione <span class=\"_ _0\"></span>del <span class=\"_ _f\"></span><span class=\"ff1b\">fair <span class=\"_ _2\"></span>value</span></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>conto economico\u201d.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__37": {
   "value": "3.13 Benefici ai dip<span class=\"_ _1\"></span>endenti<span class=\"fs6\"> </span>Piani a benefici definit<span class=\"_ _1\"></span>i <span class=\"fs6\"> </span>I <span class=\"_ _11\"> </span>piani <span class=\"_ _b\"> </span>pensioni<span class=\"_ _1\"></span>stici <span class=\"_ _11\"> </span>a <span class=\"_ _b\"> </span>benefici <span class=\"_ _11\"> </span>definiti <span class=\"_ _11\"> </span>definiscono <span class=\"_ _11\"> </span>tipicamente <span class=\"_ _10\"> </span>l\u2019ammontare <span class=\"_ _11\"> </span>del <span class=\"_ _b\"> </span>beneficio <span class=\"_ _11\"> </span>che <span class=\"_ _11\"> </span>i <span class=\"_ _b\"> </span>dip<span class=\"_ _0\"></span><span class=\"ff19\">endenti<span class=\"_ _1\"></span> </span>riceveranno al mom<span class=\"_ _1\"></span>ento del pensioname<span class=\"_ _1\"></span>nto e che, di soli<span class=\"_ _1\"></span>to, dipende da uno o pi\u00f9 <span class=\"_ _1\"></span>fattori come l\u2019et\u00e0, gli an<span class=\"_ _4\"></span>ni di servizio <span class=\"_ _a\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _10\"></span>i <span class=\"_ _10\"></span>compensi<span class=\"_ _1\"></span>. <span class=\"_ _10\"></span>La <span class=\"_ _10\"></span>passivit\u00e0 <span class=\"_ _a\"></span>riconosciuta <span class=\"_ _10\"></span>nella <span class=\"_ _a\"></span>situazione <span class=\"_ _10\"></span>patrimoniale <span class=\"_ _a\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>finanziaria <span class=\"_ _a\"></span>a <span class=\"_ _10\"></span>fronte <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>piani<span class=\"_ _1\"></span> pensionistici<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>a <span class=\"_ _10\"> </span>be<span class=\"_ _0\"></span>nefici <span class=\"_ _10\"> </span><span class=\"ff1a\">definiti <span class=\"_ _10\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>pari <span class=\"_ _10\"> </span>al <span class=\"_ _11\"> </span>valore <span class=\"_ _11\"> </span>attuale <span class=\"_ _10\"> </span>dell\u2019obbligazione <span class=\"_ _10\"> </span>pensionistica <span class=\"_ _10\"></span>alla <span class=\"_ _10\"></span>fine <span class=\"_ _11\"> </span>del <span class=\"_ _11\"> </span>periodo, </span>includendo <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>ogni aggi<span class=\"_ _4\"></span>us<span class=\"_ _0\"></span>tamento <span class=\"_ _1\"></span>derivante<span class=\"_ _1\"></span> dai c<span class=\"_ _4\"></span>osti non rico<span class=\"_ _4\"></span>nosciuti relativi <span class=\"_ _4\"></span>a prestazioni<span class=\"_ _1\"></span> passate<span class=\"_ _1\"></span>, meno<span class=\"_ _1\"></span> il fair <span class=\"_ _1\"></span>value<span class=\"ff19\"> <span class=\"_ _4\"></span><span class=\"ff1a\">delle <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>pensionistiche <span class=\"_ _4\"></span>(\u201cplan as<span class=\"_ _4\"></span>set<span class=\"_ _0\"></span>\u201d). <span class=\"_ _4\"></span>L\u2019obbligazione <span class=\"_ _4\"></span>pensionistica <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>calcolata <span class=\"_ _4\"></span>annualmente da <span class=\"_ _3\"></span>un </span></span>attuario <span class=\"_ _b\"> </span>indipendente <span class=\"_\"> </span>uti<span class=\"_ _1\"></span>lizzando <span class=\"_ _b\"> </span>il <span class=\"_\"> </span>metodo <span class=\"_ _b\"> </span>della <span class=\"_\"> </span>\u201cp<span class=\"_ _1\"></span>roiezione <span class=\"_ _b\"> </span>unitaria <span class=\"_\"> </span>del <span class=\"_ _b\"> </span>credito\u201d <span class=\"_\"> </span>(\u201c<span class=\"_ _1\"></span>projected <span class=\"_ _b\"> </span>unit <span class=\"_\"> </span>credit<span class=\"_ _4\"></span> method\u201d). Il<span class=\"_ _4\"></span> v<span class=\"_ _0\"></span>alore attua<span class=\"_ _1\"></span>le dell\u2019obbl<span class=\"_ _1\"></span>igazione <span class=\"_ _1\"></span>pensionisti<span class=\"_ _1\"></span>ca \u00e8 calcolato <span class=\"_ _4\"></span>scontando gli<span class=\"ff19\"> esborsi attesi in<span class=\"_ _1\"></span> futuro sull<span class=\"_ _4\"></span>a </span>base <span class=\"_ _10\"> </span>del <span class=\"_ _11\"> </span>tasso <span class=\"_ _10\"></span>d\u2019interesse <span class=\"_ _10\"></span>applicato <span class=\"_ _10\"></span>ad <span class=\"_ _10\"> </span>obbligazioni <span class=\"_ _10\"></span>emesse <span class=\"_ _10\"> </span>da <span class=\"_ _10\"> </span>S<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _10\"></span>primarie <span class=\"_ _10\"></span>nella <span class=\"_ _10\"></span>stessa <span class=\"_ _10\"></span>valuta <span class=\"_ _10\"> </span>in <span class=\"_ _11\"> </span>cui <span class=\"_ _10\"></span>i benefici <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>aranno <span class=\"_ _0\"></span>pagati <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>che <span class=\"_ _2\"></span>hanno <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>scadenza <span class=\"_ _2\"></span>simile <span class=\"_ _0\"></span>a <span class=\"_ _f\"></span>quella <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>ll\u2019obbliga<span class=\"_ _1\"></span>zione <span class=\"_ _2\"></span>pensionistica. <span class=\"_ _0\"></span>Gli <span class=\"_ _2\"></span>utili <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>le pe<span class=\"ls0\">rdite attuariali<span class=\"_ _1\"></span> relative a programmi a benefici defini<span class=\"_ _1\"></span>ti derivanti da variazioni delle ipotesi attuaria<span class=\"_ _1\"></span>li utilizzate </span>o <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>modifiche de<span class=\"_ _0\"></span>lle condizioni <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>piano sono <span class=\"_ _0\"></span>rilevati <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico complessivo nell\u2019esercizio in <span class=\"_ _2\"></span>cui si verificano. Quando vengono apportate dell<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> variazioni ai benefici di un piano <span class=\"_ _0\"></span>o quando un piano viene ridotto,<span class=\"_ _1\"></span> la quota <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>beneficio economico relativa <span class=\"_ _0\"></span>alle prestazioni di <span class=\"_ _0\"></span>lavoro <span class=\"_ _0\"></span>passate <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>l\u2019util<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>la perdita <span class=\"_ _0\"></span>derivante dalla riduzione del pia<span class=\"_ _1\"></span>no sono ril<span class=\"_ _1\"></span>evati nel conto <span class=\"_ _1\"></span>economico nel momento in cui<span class=\"_ _1\"></span> la rettif<span class=\"_ _1\"></span>ica o la riduzion<span class=\"_ _1\"></span>e si verifica.<span class=\"fs6\"> </span>Piani a contribuzione <span class=\"_ _1\"></span>definita<span class=\"fs6\"> </span>Per <span class=\"_ _4\"></span>i piani <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>contribuzione <span class=\"_ _4\"></span>definita, <span class=\"_ _4\"></span>il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _4\"></span>versa <span class=\"_ _4\"></span>contributi <span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>fondi <span class=\"_ _4\"></span>pensionistici <span class=\"_ _4\"></span>sia <span class=\"_ _4\"></span>pubblici <span class=\"_ _4\"></span>che pri<span class=\"_ _1\"></span>vati <span class=\"_ _4\"></span>su bas<span class=\"_ _4\"></span>e obbligatoria, contrattual<span class=\"_ _1\"></span>e o volontaria. I co<span class=\"_ _0\"></span>ntributi sono riconosciuti come costo del personal<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> lungo il periodo in cui i dipend<span class=\"_ _1\"></span>enti prestano la<span class=\"_ _1\"></span> loro attivit\u00e0 lavo<span class=\"_ _1\"></span>rativa.<span class=\"fs6\"> </span>Il Gruppo<span class=\"_ _4\"></span> contribuisce, <span class=\"_ _4\"></span>tramite le <span class=\"_ _4\"></span>sue controllate<span class=\"_ _1\"></span> stat<span class=\"_ _1\"></span>unitensi, <span class=\"_ _1\"></span>a pia<span class=\"_ _1\"></span>ni p<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nsionistici<span class=\"_ _1\"></span> che <span class=\"_ _1\"></span>coinvolgono<span class=\"_ _4\"></span> pi\u00f9 datori <span class=\"_ _4\"></span>di lavoro <span class=\"_ _11\"> </span><span class=\"ff1a\">(cd. <span class=\"_ _11\"> </span>\u201cmulti <span class=\"_ _10\"></span>employer <span class=\"_ _11\"> </span>pension <span class=\"_ _10\"> </span>plans\u201d), <span class=\"_ _11\"> </span>che <span class=\"_ _10\"> </span>utilizzano <span class=\"_ _11\"> </span>l\u2019aggregato <span class=\"_ _10\"> </span>delle <span class=\"_ _11\"> </span>attivit\u00e0 <span class=\"_ _11\"> </span>conferite <span class=\"_ _10\"> </span>al <span class=\"_ _11\"> </span>piano <span class=\"_ _11\"> </span>per </span>erogare <span class=\"_ _1f\"> </span>benefici <span class=\"_ _2e\"> </span>ai <span class=\"_ _2e\"> </span>dipendenti <span class=\"_ _1f\"> </span>delle <span class=\"_ _2e\"> </span>diverse <span class=\"_ _2e\"> </span>entit\u00e0 <span class=\"_ _1f\"> </span>de<span class=\"_ _0\"></span>terminando <span class=\"_ _1f\"> </span>i <span class=\"_ _2e\"> </span>livelli <span class=\"_ _2e\"> </span>di <span class=\"_ _2e\"> </span>contributi <span class=\"_ _2e\"> </span>e <span class=\"_ _2e\"> </span>benefici indipendent<span class=\"_ _1\"></span>emente <span class=\"_ _4\"></span>dall\u2019identit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>dell\u2019entit\u00e0 <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>impie<span class=\"ff19\">ga <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>dipendenti. <span class=\"_ _4\"></span>Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>contabili<span class=\"_ _1\"></span>zza <span class=\"_ _4\"></span>tali <span class=\"_ _3\"></span>piani <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>tregua </span>di piani a contribuzio<span class=\"_ _4\"></span>ne definita.<span class=\"fs6\"> </span>Pagamenti basati su azioni<span class=\"_ _1\"></span><span class=\"fs6\"> </span>Il <span class=\"ff1b\">fair <span class=\"_ _4\"></span>value<span class=\"ff19\"> degli <span class=\"_ _4\"></span>incentivi ri<span class=\"_ _4\"></span>conos<span class=\"_ _0\"></span>ciuti <span class=\"_ _1\"></span>nel <span class=\"_ _4\"></span>pagamento b<span class=\"_ _1\"></span>asato <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>u azi<span class=\"_ _1\"></span>oni r<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>golato <span class=\"_ _1\"></span>con <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>trumenti <span class=\"_ _4\"></span>rappresentativi <span class=\"_ _1\"></span>di </span></span>capitale <span class=\"_ _a\"></span>concess<span class=\"_ _0\"></span>i <span class=\"_ _10\"></span>ai <span class=\"_ _10\"></span>dipendenti <span class=\"_ _a\"></span>viene <span class=\"_ _10\"></span>rilevato <span class=\"_ _10\"></span>tra <span class=\"_ _10\"></span>i <span class=\"_ _10\"></span>costi <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _10\"></span>personal<span class=\"_ _1\"></span>e, <span class=\"_ _10\"> </span>con <span class=\"_ _10\"></span>un <span class=\"_ _10\"></span>corrispondente <span class=\"_ _a\"></span>aumento <span class=\"_ _10\"></span>del<span class=\"_ _1\"></span> patrimonio netto<span class=\"_ _1\"></span>. In particolare, il relativo costo \u00e8 rilevato lungo il <span class=\"ff1b\">vesting period</span>,<span class=\"_ _1\"></span> ossia il periodo intercorren<span class=\"_ _4\"></span>te t<span class=\"ff1a\">ra la <span class=\"_ _0\"></span>data dell\u2019attribuzione (c</span>d. <span class=\"_ _0\"></span><span class=\"ff1b\">grant da<span class=\"ls9\">te</span></span>) <span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>data di <span class=\"_ _0\"></span>assegnazione, tenendo conto del <span class=\"_ _0\"></span><span class=\"ff1b\">fair <span class=\"_ _0\"></span>value</span> delle <span class=\"_ _0\"></span>azioni determinato <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span><span class=\"ff1b\">g<span class=\"_ _0\"></span>rant <span class=\"_ _3\"></span>date<span class=\"ff19\"> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>delle <span class=\"_ _3\"></span>previsioni <span class=\"_ _4\"></span>in <span class=\"_ _3\"></span>merito <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>raggiungimento <span class=\"_ _3\"></span>dei <span class=\"_ _4\"></span>parametri <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>performanc<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>associat<span class=\"_ _1\"></span>i </span></span>al piano d\u2019inc<span class=\"_ _1\"></span>entivazione.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__38": {
   "value": "3.14 Imposte sul reddito <span class=\"fs6\"> </span>Le <span class=\"_ _0\"></span>imposte <span class=\"_ _2\"></span>correnti<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>accantonate <span class=\"_ _0\"></span>secondo <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>aliquote <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>norme <span class=\"_ _0\"></span>tributarie <span class=\"_ _0\"></span>vigenti <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>Italia <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>negli <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tati <span class=\"_ _0\"></span>in cui opera il Gru<span class=\"_ _1\"></span>ppo, sulla b<span class=\"_ _1\"></span>ase della migli<span class=\"_ _1\"></span>ore stima del reddit<span class=\"_ _1\"></span>o imponibil<span class=\"_ _1\"></span>e del periodo.<span class=\"fs6\"> </span>Le <span class=\"_ _c\"> </span>passivit\u00e0 <span class=\"_\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>le <span class=\"_ _c\"> </span>attivit\u00e0 <span class=\"_\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _c\"> </span>imposte <span class=\"_ _c\"> </span>delle <span class=\"_\"> </span>s<span class=\"_ _0\"></span>ingole<span class=\"_ _1\"></span> <span class=\"_ _c\"> </span>Soc<span class=\"_ _2\"></span>iet\u00e0 <span class=\"_\"> </span>sono <span class=\"_ _d\"> </span>tra <span class=\"_\"> </span>loro <span class=\"_ _d\"> </span>comp<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nsate <span class=\"_\"> </span>ne<span class=\"_ _0\"></span>i <span class=\"_ _c\"> </span>casi <span class=\"_ _c\"> </span>in <span class=\"_ _c\"> </span>cui <span class=\"_ _c\"> </span>la compensazione \u00e8<span class=\"_ _1\"></span> giuridicamente c<span class=\"_ _1\"></span>onsentita.  <span class=\"fs6\"> </span>La <span class=\"_ _f\"></span>Societ\u00e0 <span class=\"_ _2\"></span>ha <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>essere, <span class=\"_ _2\"></span>a <span class=\"_ _f\"></span>far <span class=\"_ _f\"></span>data <span class=\"_ _2\"></span>dal <span class=\"_ _f\"></span>1\u00b0 <span class=\"_ _f\"></span>gennaio <span class=\"_ _2\"></span>2004, <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>Consolidato <span class=\"_ _2\"></span>Fiscale <span class=\"_ _2\"></span>Nazionale <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>cui <span class=\"_ _f\"></span>agli <span class=\"_ _2\"></span>artt. <span class=\"_ _2\"></span>1<span class=\"_ _0\"></span>17 <span class=\"_ _2\"></span>e seguenti <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _10\"></span>D.P.R<span class=\"ff1a\">. <span class=\"_ _10\"></span>n\u00b0 <span class=\"_ _10\"></span>917<span class=\"_ _1\"></span>/86. <span class=\"_ _10\"></span>Nell\u2019anno <span class=\"_ _a\"></span>2022<span class=\"_ _0\"></span><span class=\"ff19\"> <span class=\"_ _10\"></span><span class=\"ls19\">ha</span>nno <span class=\"_ _a\"></span>parte<span class=\"_ _0\"></span>cipato <span class=\"_ _10\"></span>alla<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>procedura, <span class=\"_ _a\"></span>oltre <span class=\"_ _11\"> </span>alla <span class=\"_ _a\"></span>Capogruppo, <span class=\"_ _11\"> </span><span class=\"ls1e\">15</span> </span></span>Societ\u00e0 <span class=\"_ _10\"></span>controlla<span class=\"_ _1\"></span>te <span class=\"_ _10\"></span>italiane. <span class=\"_ _a\"></span>I<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>rapporti<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>fra <span class=\"_ _10\"></span>Capogruppo <span class=\"_ _a\"></span>e <span class=\"_ _10\"> </span>Societ\u00e0 <span class=\"_ _10\"></span>controllate <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _10\"></span>regolati<span class=\"_ _1\"></span>, <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>questi <span class=\"_ _a\"></span>f<span class=\"_ _0\"></span>ini, <span class=\"_ _10\"></span>con appositi negozi <span class=\"_ _1\"></span>di consolida<span class=\"_ _1\"></span>mento.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__39": {
   "value": "3.15 Attivit\u00e0 per impo<span class=\"_ _1\"></span>ste anticipate e le Pa<span class=\"_ _1\"></span>ssivit\u00e0 per imposte differite<span class=\"fs6 fc0 sc0\"> </span>Le <span class=\"_ _10\"> </span>attivit\u00e0 <span class=\"_ _11\"> </span>per <span class=\"_ _10\"> </span>imposte <span class=\"_ _10\"></span>anticipate <span class=\"_ _10\"></span>e <span class=\"_ _10\"> </span>le <span class=\"_ _11\"> </span>passivit\u00e0 <span class=\"_ _10\"></span>per <span class=\"_ _10\"> </span>imposte <span class=\"_ _10\"> </span>differite <span class=\"_ _10\"></span>sono <span class=\"_ _11\"> </span>calcola<span class=\"_ _1\"></span>te <span class=\"_ _11\"> </span>in <span class=\"_ _10\"> </span>base <span class=\"_ _10\"> </span>alle <span class=\"_ _11\"> </span>differenze<span class=\"_ _1\"></span> temporanee <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alori <span class=\"_ _2\"></span>dell\u2019att<span class=\"_ _1\"></span>ivo <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>del <span class=\"_ _2\"></span>passivo <span class=\"_ _2\"></span>iscritti <span class=\"_ _2\"></span>in <span class=\"_ _f\"></span>bilancio <span class=\"_ _0\"></span>ed <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>corrispon<span class=\"_ _1\"></span>denti <span class=\"_ _2\"></span>valori <span class=\"_ _2\"></span>riconosciuti <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>fini fi<span class=\"ff1a ls0\">scali. <span class=\"_ _10\"></span>L\u2019iscrizione <span class=\"_ _10\"> </span>di <span class=\"_ _b\"> </span>attivit<span class=\"_ _4\"></span>\u00e0 <span class=\"_ _b\"> </span>per <span class=\"_ _10\"> </span>imposte <span class=\"_ _11\"> </span>anticipate <span class=\"_ _10\"> </span>\u00e8 <span class=\"_ _11\"> </span>effettuata <span class=\"_ _11\"> </span>quando <span class=\"_ _10\"> </span>il <span class=\"_ _11\"> </span>Gruppo <span class=\"_ _11\"> </span>ritiene <span class=\"_ _10\"> </span>pr<span class=\"_ _0\"></span>obabile <span class=\"_ _10\"> </span>il <span class=\"_ _11\"> </span>loro </span>recupero.<span class=\"fs6\"> </span>Il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>imposte <span class=\"_ _2\"></span>antici<span class=\"_ _1\"></span>pate <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>riesaminato <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>ogni <span class=\"_ _2\"></span>chiusura<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _0\"></span>ridotto <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>misura <span class=\"_ _0\"></span>in cui non <span class=\"_ _1\"></span>risulti <span class=\"_ _1\"></span>pi\u00f9 <span class=\"ff1a\">p<span class=\"_ _1\"></span>robabile <span class=\"_ _4\"></span>che sufficienti i<span class=\"_ _4\"></span>mponibili fiscal<span class=\"_ _1\"></span>i possano <span class=\"_ _4\"></span>rendersi dispo<span class=\"_ _1\"></span>nibili in <span class=\"_ _4\"></span>futuro per l<span class=\"_ _1\"></span>\u2019utilizzo <span class=\"_ _4\"></span>in </span>tutto o in part<span class=\"_ _1\"></span>e di tale credi<span class=\"_ _1\"></span>to.<span class=\"fs6\"> </span>Le <span class=\"_ _4\"></span>imposte <span class=\"_ _4\"></span>differite <span class=\"_ _4\"></span>attive <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>pass<span class=\"_ _0\"></span>ive <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>calcolate <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>alle <span class=\"_ _4\"></span>aliquote <span class=\"_ _4\"></span>fiscali <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>ci <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>attende <span class=\"_ _4\"></span>vengano <span class=\"_ _4\"></span>applicate<span class=\"_ _1\"></span> a<span class=\"ff1a\">ll\u2019esercizio <span class=\"_ _4\"></span>in cui <span class=\"_ _4\"></span>tali att<span class=\"_ _1\"></span>ivit\u00e0<span class=\"_ _1\"></span> si <span class=\"_ _4\"></span>realizzeranno <span class=\"_ _4\"></span>o tali <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _4\"></span>si esting<span class=\"_ _1\"></span>ueranno, <span class=\"_ _1\"></span>considera<span class=\"_ _1\"></span>ndo <span class=\"_ _1\"></span>le al<span class=\"_ _1\"></span>iquote <span class=\"_ _4\"></span>in vigor<span class=\"_ _1\"></span>e </span>e quelle gi\u00e0 <span class=\"_ _1\"></span>emanate o sost<span class=\"_ _4\"></span>anzialmente emanate alla<span class=\"_ _1\"></span> data di bila<span class=\"_ _1\"></span>ncio.<span class=\"fs6\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>imposte <span class=\"_ _2\"></span>anticipate <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>imposte <span class=\"_ _0\"></span>dif<span class=\"_ _0\"></span>ferite <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>classificate <span class=\"_ _0\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _f\"></span>passi<span class=\"_ _1\"></span>vit\u00e0 non correnti <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> sono comp<span class=\"_ _1\"></span>ensate a li<span class=\"_ _1\"></span>vello di singola<span class=\"_ _4\"></span> Impresa se rif<span class=\"_ _1\"></span>erite a impo<span class=\"_ _1\"></span>ste compen<span class=\"_ _1\"></span>sabili. Il sa<span class=\"_ _1\"></span>ldo se atti<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>o \u00e8 iscritto alla<span class=\"_ _1\"></span> voce \u201cAttivit\u00e0 <span class=\"_ _1\"></span>fiscali diff<span class=\"_ _1\"></span>erite\u201d; se passiv<span class=\"_ _1\"></span>o alla<span class=\"_ _1\"></span> voce \u201cPassivit\u00e0 fisca<span class=\"_ _0\"></span>li differit<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>\u201d.<span class=\"ff19 fs6\"> </span>Le <span class=\"_ _10\"></span>imposte <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>potrebbero <span class=\"_ _a\"></span>generarsi <span class=\"_ _10\"></span>dal <span class=\"_ _a\"></span>trasferimento <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>utili <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>distribuiti <span class=\"_ _10\"></span>delle <span class=\"_ _a\"></span>Societ\u00e0 <span class=\"_ _a\"></span>controllate <span class=\"_ _a\"></span>sono calcolate solo nel ca<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>o sussista<span class=\"_ _1\"></span> la reale intenzion<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> di trasf<span class=\"_ _1\"></span>erire tali utili.<span class=\"fs6\"> </span>Nel <span class=\"_ _10\"> </span>caso <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>operazioni <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>cui <span class=\"_ _10\"> </span>rilevazione <span class=\"_ _11\"> </span>avviene <span class=\"_ _10\"></span>direttament<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>a <span class=\"_ _11\"> </span>patrimonio <span class=\"_ _10\"></span>netto, <span class=\"_ _10\"></span>il <span class=\"_ _10\"> </span>relativo <span class=\"_ _10\"> </span>effetto <span class=\"_ _10\"> </span>fiscale differito o antici<span class=\"_ _1\"></span>pato \u00e8 anch<span class=\"_ _1\"></span>\u2019esso rilevato a <span class=\"_ _1\"></span>patrimonio netto<span class=\"_ _4\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__40": {
   "value": "3.16 Fondi per rischi e o<span class=\"_ _1\"></span>neri<span class=\"fs6\"> </span>Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>Webuild, <span class=\"_ _4\"></span>sulla <span class=\"_ _1\"></span>base <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>quanto <span class=\"_ _4\"></span>previsto <span class=\"_ _4\"></span>dallo <span class=\"_ _4\"></span>IAS <span class=\"_ _4\"></span>37, <span class=\"_ _1\"></span>effettua <span class=\"_ _4\"></span>accantona<span class=\"_ _1\"></span>menti <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>ondi <span class=\"_ _4\"></span>per rischi<span class=\"_ _4\"></span> ed<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>oneri laddove esistono<span class=\"_ _1\"></span> i seguenti <span class=\"_ _1\"></span>presupposti:<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">il <span class=\"_ _b\"> </span>Gruppo <span class=\"_ _b\"> </span>o <span class=\"_ _b\"> </span>una <span class=\"_ _b\"> </span>delle <span class=\"_ _11\"> </span>Societ\u00e0 <span class=\"_ _b\"> </span>appartenenti <span class=\"_ _11\"> </span>ad <span class=\"_ _b\"> </span>esso <span class=\"_ _b\"> </span>abbia <span class=\"_ _b\"> </span>contratto <span class=\"_ _b\"> </span>un\u2019obbliga<span class=\"_ _1\"></span>zione <span class=\"_ _b\"> </span>attuale, <span class=\"_ _11\"> </span>legale <span class=\"_ _b\"> </span>o </span></span>implicita, all<span class=\"_ _1\"></span>a data di bilancio che<span class=\"_ _1\"></span> preveda un esbo<span class=\"_ _1\"></span>rso finanziario p<span class=\"_ _1\"></span>er effetto di e<span class=\"_ _1\"></span>venti c<span class=\"_ _0\"></span>he si sono verificati<span class=\"_ _4\"></span> in passato;<span class=\"_ _1\"></span><span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">l\u2019adempiment<span class=\"_ _1\"></span>o dell\u2019obbliga<span class=\"_ _1\"></span>zione (mediante l<span class=\"_ _1\"></span>\u2019esborso finanzi<span class=\"_ _1\"></span>ario) deve ess<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>re probabile;<span class=\"ff19 fs6\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">l\u2019ammontar<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>dell\u2019obbligazione <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _a\"></span>ragionevolment<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>stimabile <span class=\"_ _f\"></span>(effettuazione <span class=\"_ _f\"></span>della <span class=\"_ _a\"></span>migliore <span class=\"_ _a\"></span>stima <span class=\"_ _f\"></span>possibile </span></span>dell\u2019onere futur<span class=\"_ _1\"></span>o).<span class=\"ff19 fs6\"> </span>Quando <span class=\"_ _e\"> </span>l\u2019e<span class=\"ff19\">ffetto <span class=\"_ _d\"> </span>finanziario <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _e\"> </span>tempo <span class=\"_ _d\"> </span>\u00e8 <span class=\"_ _e\"> </span>significativo <span class=\"_ _d\"> </span>e <span class=\"_ _e\"> </span>le <span class=\"_ _e\"> </span>date <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>pagame<span class=\"_ _1\"></span>nto <span class=\"_ _e\"> </span>delle <span class=\"_ _e\"> </span>obbli<span class=\"_ _1\"></span>gazioni <span class=\"_ _e\"> </span>sono<span class=\"_ _4\"></span> </span>attendibilment<span class=\"_ _1\"></span>e stimabili, il valore riconosciuto come fondo \u00e8 <span class=\"_ _0\"></span>pari<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ai flussi di cassa futuri ante <span class=\"_ _0\"></span>imposte (ovvero gli esborsi <span class=\"_ _4\"></span>previsti) attualizz<span class=\"_ _1\"></span>ati a<span class=\"_ _1\"></span>d un tasso ch<span class=\"_ _1\"></span>e riflett<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> la<span class=\"_ _1\"></span> valutazione <span class=\"_ _1\"></span>corrente <span class=\"_ _4\"></span>di mercato e <span class=\"_ _1\"></span>i ri<span class=\"_ _1\"></span>schi specifici<span class=\"_ _1\"></span> della<span class=\"_ _1\"></span> passivit\u00e0.<span class=\"fs6\"> </span>L\u2019incremento <span class=\"_\"> </span>del <span class=\"_\"> </span>fondo <span class=\"_\"> </span>connesso <span class=\"_\"> </span>al <span class=\"_ _c\"> </span>trascorrere <span class=\"_\"> </span>del <span class=\"_\"> </span>tempo <span class=\"_\"> </span>\u00e8 <span class=\"_\"> </span>imputato <span class=\"_\"> </span>a <span class=\"_ _c\"> </span>conto <span class=\"_\"> </span>economico, <span class=\"_\"> </span>come <span class=\"_\"> </span>costo finanziario.<span class=\"fs6\"> </span>Qualora i flussi di cassa pr<span class=\"_ _1\"></span>evisti siano inclusi in un intervallo di stime per le quali al<span class=\"_ _1\"></span> momento si valuta uguale<span class=\"_ _1\"></span> la probabilit\u00e0<span class=\"_ _1\"></span> di accadimento, per <span class=\"_ _1\"></span>valutare la passi<span class=\"_ _1\"></span>vit\u00e0 viene attuali<span class=\"_ _1\"></span>zzato il valor<span class=\"_ _1\"></span>e mediano d<span class=\"_ _1\"></span>ell\u2019intervall<span class=\"_ _1\"></span>o. <span class=\"_ _0\"></span><span class=\"ff19 fs6\"> </span>Gli <span class=\"_ _f\"></span>accantonamenti <span class=\"_ _f\"></span>per <span class=\"_ _a\"></span>costi <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>ristrutturazio<span class=\"_ _1\"></span>ne <span class=\"_ _f\"></span>sono <span class=\"_ _a\"></span>rilevati <span class=\"_ _f\"></span>quando <span class=\"_ _a\"></span>la <span class=\"_ _f\"></span>Capogruppo <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>la <span class=\"_ _f\"></span>Societ\u00e0 <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _f\"></span>Gruppo interessata ha ap<span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>ovato u<span class=\"_ _1\"></span>n piano formale<span class=\"_ _1\"></span> dettagliato gi<span class=\"_ _1\"></span>\u00e0 avviato e comu<span class=\"_ _1\"></span>nicato ai terzi int<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ressati.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__41": {
   "value": "3.17 Divisa estera<span class=\"fs6\"> </span>3.17.1 Operazioni in divi<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>a estera<span class=\"fs6\"> </span>Le operazioni <span class=\"_ _0\"></span>in divisa estera s<span class=\"_ _0\"></span>ono convertite nella moneta <span class=\"_ _0\"></span>funzionale di <span class=\"_ _0\"></span>ciascuna entit\u00e0 del Gruppo <span class=\"_ _0\"></span>al tasso di cambio in vigore all<span class=\"_ _1\"></span>a data dell\u2019op<span class=\"_ _1\"></span>erazione.<span class=\"ff19 fs6\"> </span>Gli <span class=\"_ _1\"></span>elementi <span class=\"_ _4\"></span>monetari in <span class=\"_ _4\"></span>divisa <span class=\"ff1a\">e<span class=\"_ _1\"></span>stera <span class=\"_ _1\"></span>alla <span class=\"_ _4\"></span>data di <span class=\"_ _4\"></span>chiusura d<span class=\"_ _1\"></span>ell\u2019esercizio <span class=\"_ _4\"></span>sono con<span class=\"_ _1\"></span>vertiti <span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span>lla <span class=\"ff19\">moneta <span class=\"_ _4\"></span>funzionale<span class=\"_ _1\"></span> </span></span>utilizzando il <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>cambio alla <span class=\"_ _0\"></span>medesima <span class=\"_ _0\"></span>data. <span class=\"_ _0\"></span>Gli <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>lementi <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>monetari <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>valutati <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>costo <span class=\"_ _0\"></span>storico in una divisa <span class=\"ff1a\">estera sono co<span class=\"_ _1\"></span>nvertiti utilizz<span class=\"_ _1\"></span>ando il tasso di cambio all<span class=\"_ _1\"></span>a medesima data<span class=\"_ _1\"></span> dell\u2019operazione. I rica<span class=\"_ _1\"></span>vi ed </span>i <span class=\"_ _1\"></span>costi <span class=\"_ _4\"></span>connessi a<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>operazioni <span class=\"_ _4\"></span>in val<span class=\"_ _1\"></span>uta <span class=\"_ _4\"></span>vengono ril<span class=\"_ _1\"></span>evati <span class=\"_ _4\"></span>a conto <span class=\"_ _4\"></span>economico <span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>cambio del <span class=\"_ _4\"></span>giorno <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _4\"></span>si ef<span class=\"_ _1\"></span>fettua l\u2019operazione. <span class=\"_ _0\"></span>Eventuali significativi e<span class=\"_ _0\"></span>ffetti <span class=\"_ _0\"></span>conseguenti a <span class=\"_ _2\"></span>variazioni <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>cambi<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>intervenute <span class=\"_ _0\"></span>successivament<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>alla<span class=\"_ _1\"></span> chiusura dell\u2019<span class=\"_ _1\"></span>esercizio vengono co<span class=\"_ _4\"></span>mmentati nelle note espl<span class=\"_ _1\"></span>icative.<span class=\"ff19 fs6\"> </span>3.17.2 Conversion<span class=\"_ _1\"></span>e in Euro dei bilanci delle Gestioni e<span class=\"_ _1\"></span>stere<span class=\"fs6\"> </span>I bilanci <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>Societ\u00e0 cont<span class=\"_ _1\"></span>rollate, col<span class=\"_ _1\"></span>legate <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> dei <span class=\"ff1b\">j<span class=\"_ _1\"></span>oint arra<span class=\"_ _1\"></span>ngement<span class=\"ff19\">, uti<span class=\"_ _1\"></span>lizzati<span class=\"_ _1\"></span> ai <span class=\"_ _1\"></span>fini della r<span class=\"_ _4\"></span>edazione del pr<span class=\"_ _1\"></span>esente </span></span>Bilancio <span class=\"_ _11\"> </span>consolidato, <span class=\"_ _11\"> </span>sono <span class=\"_ _11\"> </span>espressi <span class=\"_ _11\"> </span>nella <span class=\"_ _11\"> </span>divisa <span class=\"_ _b\"> </span><span class=\"ff1a\">dell\u2019ambiente<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>economico <span class=\"_ _11\"> </span>primario <span class=\"_ _b\"> </span>in <span class=\"_ _11\"> </span>cui <span class=\"_ _11\"> </span>le <span class=\"_ _b\"> </span>stesse <span class=\"_ _11\"> </span>operano<span class=\"_ _4\"></span> </span>(moneta <span class=\"_ _11\"> </span>funzionale). <span class=\"_ _11\"> </span>Qualora <span class=\"_ _11\"> </span>i <span class=\"_ _b\"> </span>bilanci <span class=\"_ _10\"> </span>de<span class=\"_ _0\"></span>lle <span class=\"_ _11\"> </span>I<span class=\"_ _0\"></span>mprese <span class=\"_ _10\"> </span>partecipate <span class=\"_ _11\"> </span>s<span class=\"_ _0\"></span>iano <span class=\"_ _11\"> </span>espress<span class=\"_ _1\"></span>i <span class=\"_ _11\"> </span>in <span class=\"_ _b\"> </span>moneta <span class=\"_ _11\"> </span>estera <span class=\"_ _b\"> </span>gli <span class=\"_ _11\"> </span>stessi vengono <span class=\"_ _10\"></span>conve<span class=\"_ _1\"></span>rtiti <span class=\"_ _10\"></span>in <span class=\"_ _a\"></span>Euro <span class=\"_ _10\"></span>applicand<span class=\"_ _1\"></span>o <span class=\"_ _10\"></span>i <span class=\"_ _a\"></span>cambi <span class=\"_ _10\"></span>in <span class=\"_ _a\"></span>essere <span class=\"_ _10\"></span>alla <span class=\"_ _a\"></span>data <span class=\"_ _10\"> </span>di <span class=\"_ _10\"></span>chiusura <span class=\"_ _a\"></span>dell\u2019eserci<span class=\"ff19\">zio <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>le <span class=\"_ _a\"></span>voci <span class=\"_ _10\"></span>della </span>situazione <span class=\"_ _2\"></span>patrimoniale <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>finanziaria <span class=\"_ _2\"></span>ed <span class=\"_ _f\"></span>i <span class=\"_ _2\"></span>cambi <span class=\"_ _2\"></span>medi <span class=\"_ _f\"></span>dell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>per <span class=\"_ _f\"></span>le <span class=\"_ _2\"></span>voci <span class=\"_ _f\"></span>di <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>conomico, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>quanto rappresentano <span class=\"_ _1\"></span>delle ragionevoli appr<span class=\"_ _1\"></span>ossimazioni d<span class=\"_ _1\"></span>el cambio <span class=\"ff1b\">spot</span>.<span class=\"fs6\"> </span>Le <span class=\"_ _2\"></span>differenze <span class=\"_ _2\"></span>originate <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>conversione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>patrimonio <span class=\"_ _2\"></span>ne<span class=\"_ _0\"></span>tto <span class=\"_ _2\"></span>iniziale <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>cambi <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>fine <span class=\"_ _2\"></span>periodo <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>le <span class=\"_ _0\"></span>differenze originatesi <span class=\"_ _0\"></span>nella <span class=\"_ _2\"></span>conversione <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oci <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>situazione <span class=\"_ _2\"></span>patrimoniale<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>cambio <span class=\"_ _f\"></span><span class=\"ff1b\">spot</span> <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico <span class=\"_ _0\"></span>al cambio medio d<span class=\"_ _1\"></span>el periodo vengon<span class=\"_ _1\"></span>o imputate alla ri<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>erva di conv<span class=\"_ _1\"></span>ersione.<span class=\"fs6\"> </span>I cambi applicati<span class=\"_ _1\"></span> nella conv<span class=\"_ _1\"></span>ersione in Euro d<span class=\"_ _1\"></span>ei bilanci e<span class=\"_ _1\"></span>spressi in moneta <span class=\"_ _1\"></span>estera sono i seg<span class=\"_ _1\"></span>uenti:<span class=\"fs6\"> </span>Cambio Chiusura<span class=\"fca sc0\"> </span>Cambio Medio<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Cambio Chiusura<span class=\"fca sc0\"> </span>Cambio Medio<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Divisa Dicembre 2021<span class=\"fca sc0\"> </span>2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Dicembre 2022<span class=\"fca sc0\"> </span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>AED Dirham Emirati Arabi 4,1595<span class=\"fca sc0\"> </span>4,3436<span class=\"fca sc0\"> </span>3,9171<span class=\"fca sc0\"> </span>3,8673<span class=\"fca sc0\"> </span>ARS Peso Argentina 116,3622<span class=\"fca sc0\"> </span>116,3622<span class=\"fca sc0\"> </span>188,5033<span class=\"fca sc0\"> </span>188,5033<span class=\"fca sc0\"> </span>AUD Dollaro Australiano 1,5615<span class=\"fca sc0\"> </span>1,5749<span class=\"fca sc0\"> </span>1,5693<span class=\"fca sc0\"> </span>1,5167<span class=\"fca sc0\"> </span>BGN Nuovo Lev Bulgaria 1,9558<span class=\"fca sc0\"> </span>1,9558<span class=\"fca sc0\"> </span>1,9558<span class=\"fca sc0\"> </span>1,9558<span class=\"fca sc0\"> </span>BRL Real Brasile 6,3101<span class=\"fca sc0\"> </span>6,3779<span class=\"fca sc0\"> </span>5,6386<span class=\"fca sc0\"> </span>5,4399<span class=\"fca sc0\"> </span>CAD Dollaro Canadese 1,4393<span class=\"fca sc0\"> </span>1,4826<span class=\"fca sc0\"> </span>1,4440<span class=\"fca sc0\"> </span>1,3695<span class=\"fca sc0\"> </span>CHF Franco Svizzero 1,0331<span class=\"fca sc0\"> </span>1,0811<span class=\"fca sc0\"> </span>0,9847<span class=\"fca sc0\"> </span>1,0047<span class=\"fca sc0\"> </span>CLP Peso Cileno 964,3500<span class=\"fca sc0\"> </span>898,3900<span class=\"fca sc0\"> </span>913,8200<span class=\"fca sc0\"> </span>917,8300<span class=\"fca sc0\"> </span>COP Peso Colombiano 4.598,6800<span class=\"fca sc0\"> </span>4.429,4800<span class=\"fca sc0\"> </span>5.172,4700<span class=\"fca sc0\"> </span>4.473,2800<span class=\"fca sc0\"> </span>DKK Corona Danese 7,4364<span class=\"fca sc0\"> </span>7,4370<span class=\"fca sc0\"> </span>7,4365<span class=\"fca sc0\"> </span>7,4396<span class=\"fca sc0\"> </span>DOP Peso Dominicano 64,9469<span class=\"fca sc0\"> </span>67,5229<span class=\"fca sc0\"> </span>59,9444<span class=\"fca sc0\"> </span>57,9251<span class=\"fca sc0\"> </span>DZD Dinaro Algerino 157,4077<span class=\"fca sc0\"> </span>159,6527<span class=\"fca sc0\"> </span>146,5049<span class=\"fca sc0\"> </span>149,6452<span class=\"fca sc0\"> </span>GBP Sterlina Gran Bretagna 0,8403<span class=\"fca sc0\"> </span>0,8596<span class=\"fca sc0\"> </span>0,8869<span class=\"fca sc0\"> </span>0,8528<span class=\"fca sc0\"> </span>IDR Rupia indonesiana 16.100,4200<span class=\"fca sc0\"> </span>16.920,7200<span class=\"fca sc0\"> </span>16.519,8200<span class=\"fca sc0\"> </span>15.625,2500<span class=\"fca sc0\"> </span>INR Rupie Indiana 84,2292<span class=\"fca sc0\"> </span>87,4392<span class=\"fca sc0\"> </span>88,1710<span class=\"fca sc0\"> </span>82,6864<span class=\"fca sc0\"> </span>KWD Dinaro Kuwaitiano 0,3427<span class=\"fca sc0\"> </span>0,3569<span class=\"fca sc0\"> </span>0,3266<span class=\"fca sc0\"> </span>0,3225<span class=\"fca sc0\"> </span>LSL Loti lesothiano 18,0625<span class=\"fca sc0\"> </span>17,4760<span class=\"fca sc0\"> </span>18,0986<span class=\"fca sc0\"> </span>17,2082<span class=\"fca sc0\"> </span>LYD Dinaro Libico 5,2078<span class=\"fca sc0\"> </span>5,3355<span class=\"fca sc0\"> </span>5,1486<span class=\"fca sc0\"> </span>5,0549<span class=\"fca sc0\"> </span>MAD Dirham Marocco 10,4830<span class=\"fca sc0\"> </span>10,6260<span class=\"fca sc0\"> </span>11,1580<span class=\"fca sc0\"> </span>10,6780<span class=\"fca sc0\"> </span>MYR Ringgit Malaysia 4,7184<span class=\"fca sc0\"> </span>4,9015<span class=\"fca sc0\"> </span>4,6984<span class=\"fca sc0\"> </span>4,6279<span class=\"fca sc0\"> </span>NA<span class=\"ls0\">D Dollaro Namibiano </span>18,0625<span class=\"fca sc0\"> </span>17,4759<span class=\"fca sc0\"> </span>18,0986<span class=\"fca sc0\"> </span>17,2082<span class=\"fca sc0\"> </span>NGN Naira Nigeria 466,8577<span class=\"fca sc0\"> </span>470,9220<span class=\"fca sc0\"> </span>477,9221<span class=\"fca sc0\"> </span>445,3623<span class=\"fca sc0\"> </span>NIO Cordoba Nicaragua 40,1260<span class=\"fca sc0\"> </span>41,5150<span class=\"fca sc0\"> </span>38,9150<span class=\"fca sc0\"> </span>37,8057<span class=\"fca sc0\"> </span>NOK Corona Norvegese 9,9888<span class=\"fca sc0\"> </span>10,1633<span class=\"fca sc0\"> </span>10,5138<span class=\"fca sc0\"> </span>10,1026<span class=\"fca sc0\"> </span>OMR Rial Omanita 0,4355<span class=\"fca sc0\"> </span>0,4548<span class=\"fca sc0\"> </span>0,4101<span class=\"fca sc0\"> </span>0,4049<span class=\"fca sc0\"> </span>PEN Nuevo Sol Per\u00f9 4,5193<span class=\"fca sc0\"> </span>4,5914<span class=\"fca sc0\"> </span>4,0459<span class=\"fca sc0\"> </span>4,0376<span class=\"fca sc0\"> </span>PGK Papua Nuova Guinea Kina 3,9768<span class=\"fca sc0\"> </span>4,1577<span class=\"fca sc0\"> </span>3,7530<span class=\"fca sc0\"> </span>3,7086<span class=\"fca sc0\"> </span>PKR Rupia Pakistana 200,8766<span class=\"fca sc0\"> </span>192,7325<span class=\"fca sc0\"> </span>241,7943<span class=\"fca sc0\"> </span>214,8552<span class=\"fca sc0\"> </span>PLN Zloty Polonia 4,5969<span class=\"fca sc0\"> </span>4,5652<span class=\"fca sc0\"> </span>4,6808<span class=\"fca sc0\"> </span>4,6861<span class=\"fca sc0\"> </span>QAR Riyal Qatar 4,1227<span class=\"fca sc0\"> </span>4,3052<span class=\"fca sc0\"> </span>3,8824<span class=\"fca sc0\"> </span>3,8331<span class=\"fca sc0\"> </span>RON Nuovo Leu Romania 4,9490<span class=\"fca sc0\"> </span>4,9215<span class=\"fca sc0\"> </span>4,9495<span class=\"fca sc0\"> </span>4,9313<span class=\"fca sc0\"> </span>SAR Riyal Saudita 4,2473<span class=\"fca sc0\"> </span>4,4353<span class=\"fca sc0\"> </span>3,9998<span class=\"fca sc0\"> </span>3,9489<span class=\"fca sc0\"> </span>SEK Corona Svedese 10,2503<span class=\"fca sc0\"> </span>10,1465<span class=\"fca sc0\"> </span>11,1218<span class=\"fca sc0\"> </span>10,6296<span class=\"fca sc0\"> </span>SGD Dollaro Singapore 1,5279<span class=\"fca sc0\"> </span>1,5891<span class=\"fca sc0\"> </span>1,4300<span class=\"fca sc0\"> </span>1,4512<span class=\"fca sc0\"> </span>TRY Lira Turchia (nuova) 15,2335<span class=\"fca sc0\"> </span>10,5124<span class=\"fca sc0\"> </span>19,9649<span class=\"fca sc0\"> </span>19,9649<span class=\"fca sc0\"> </span>USD Dollaro USA 1,1326<span class=\"fca sc0\"> </span>1,1827<span class=\"fca sc0\"> </span>1,0666<span class=\"fca sc0\"> </span>1,0530<span class=\"fca sc0\"> </span>VED Bolivar Digitale Venezuela (*) 5,2003<span class=\"fca sc0\"> </span>3,8104<span class=\"fca sc0\"> </span>18,4064<span class=\"fca sc0\"> </span>6,9916<span class=\"fca sc0\"> </span>ZAR Rand Sudafricano 18,0625<span class=\"fca sc0\"> </span>17,4766<span class=\"fca sc0\"> </span>18,0986<span class=\"fca sc0\"> </span>17,2086<span class=\"fca sc0\"> </span>(*) Dal 1\u00b0 ottobre 2021, il<span class=\"_ _1\"></span> Governo venezuelano, con Decreto del Presidente de<span class=\"_ _1\"></span>lla Repubblica n\u00b0 4.553 del 6 a<span class=\"_ _1\"></span>gosto 2021 <span class=\"_ _0\"></span>(Gaceta Oficial<span class=\"_ _1\"></span><span class=\"fca sc0\"> </span>n\u00b0 <span class=\"_ _1\"></span>42.185 <span class=\"_ _1\"></span>del 6 <span class=\"_ _1\"></span>agosto <span class=\"_ _1\"></span>2021), ha <span class=\"_ _4\"></span>appl<span class=\"_ _0\"></span>icato una <span class=\"_ _4\"></span>nuova scala <span class=\"_ _4\"></span>monetari<span class=\"_ _0\"></span>a, <span class=\"_ _1\"></span>che prevede <span class=\"_ _4\"></span>l\u2019eliminazione di sei <span class=\"_ _4\"></span>zeri<span class=\"_ _0\"></span> rispe<span class=\"_ _1\"></span>tto a <span class=\"_ _4\"></span>quell<span class=\"_ _0\"></span><span class=\"ff19\">a precedente<span class=\"fca sc0\"> </span></span>(1.000.000 Bs = 1 Bs) e ha introdotto la nuova denominazione \u201cBolivar digitale\u201d.<span class=\"ff19\"> </span>Nel caso <span class=\"_ _0\"></span>in cui s<span class=\"_ _0\"></span>i proceda alla <span class=\"_ _0\"></span>dismissione di una partecipazione consolidata il valore <span class=\"_ _0\"></span>cumulato delle differenze<span class=\"_ _4\"></span> di conversione iscritt<span class=\"_ _1\"></span>o nella<span class=\"_ _1\"></span> riserva da con<span class=\"_ _1\"></span>versione monetaria <span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>iene rilevato a co<span class=\"_ _4\"></span>nto economico.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__42": {
   "value": "3.18 Rendicontazione cont<span class=\"_ _4\"></span>abile in economie iper-inflazionate<span class=\"fs6 fc0 sc0\"> </span>A <span class=\"_ _a\"></span>p<span class=\"ff1a\">artire <span class=\"_ _f\"></span>dall\u2019esercizio <span class=\"_ _f\"></span>2018 <span class=\"_ _a\"></span></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>stato <span class=\"_ _a\"></span>raggiunto <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>consenso <span class=\"_ _f\"></span>a <span class=\"_ _a\"></span>livello <span class=\"_ _a\"></span>globale <span class=\"_ _f\"></span>relativamente <span class=\"_ _f\"></span>al <span class=\"_ _a\"></span>verificarsi <span class=\"_ _f\"></span>delle condizioni - tuttora in corso<span class=\"_ _1\"></span> - <span class=\"_ _0\"></span>che hanno deter<span class=\"_ _1\"></span>minato in Argentina la presenza<span class=\"_ _1\"></span> di <span class=\"_ _0\"></span><span class=\"ff1b\">iper</span>inflazion<span class=\"_ _1\"></span>e in conformit\u00e0 ai pr<span class=\"ls0\">incipi contabil<span class=\"_ _1\"></span>i internazio<span class=\"_ _4\"></span>nali. <span class=\"fs6\"> </span></span>Nel <span class=\"_ _2\"></span>corso <span class=\"_ _f\"></span>del <span class=\"_ _2\"></span>2022, <span class=\"_ _2\"></span>l'elenco <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>conomie <span class=\"_ _f\"></span><span class=\"ff1b\">iper</span>inflazione <span class=\"_ _0\"></span>ha <span class=\"_ _f\"></span>continuato <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>ev<span class=\"_ _0\"></span>olversi <span class=\"_ _0\"></span>rapidamente <span class=\"_ _2\"></span>a <span class=\"_ _f\"></span>causa <span class=\"_ _2\"></span>del deterioramento <span class=\"_ _3\"></span>delle <span class=\"_ _4\"></span>condizioni <span class=\"_ _4\"></span>macroeconomiche <span class=\"_ _3\"></span>internazionali <span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>crescita <span class=\"_ _3\"></span>dell\u2019inflazione <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>livello <span class=\"_ _4\"></span>globale<span class=\"ff19 ls75\">. </span>In <span class=\"_ _f\"></span>particolare, <span class=\"_ _f\"></span>sulla <span class=\"_ _f\"></span>base <span class=\"_ _a\"></span>delle <span class=\"_ _f\"></span>ultime <span class=\"_ _f\"></span>previsioni <span class=\"_ _f\"></span>del <span class=\"_ _a\"></span>Fondo <span class=\"_ _f\"></span>Monetario <span class=\"_ _f\"></span>Internazionale <span class=\"_ _f\"></span>e <span class=\"_ _a\"></span>dai <span class=\"_ _f\"></span>dati <span class=\"_ _f\"></span>sull\u2019inflazione osservati <span class=\"_ _a\"></span>localmente, <span class=\"_ _a\"></span>la <span class=\"_ _10\"></span>Turchia <span class=\"_ _a\"></span>e <span class=\"_ _10\"></span>l\u2019Etiopia <span class=\"_ _a\"></span>vanno <span class=\"_ _10\"></span>ad <span class=\"_ _a\"></span>aggiungersi, <span class=\"_ _a\"></span>dall\u2019esercizio <span class=\"_ _a\"></span>in <span class=\"_ _10\"></span>corso, <span class=\"_ _10\"></span>all\u2019elenc<span class=\"_ _1\"></span>o <span class=\"_ _10\"></span>dei <span class=\"_ _a\"></span>paesi considerati <span class=\"_ _4\"></span><span class=\"ff1b\">iper<span class=\"ff19\">inflazionati <span class=\"_ _4\"></span>ai <span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>nsi <span class=\"_ _4\"></span>degli I<span class=\"_ _1\"></span>AS/IFRS. <span class=\"_ _4\"></span>Si fa <span class=\"_ _3\"></span>presente, tutta<span class=\"_ _4\"></span>via, ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>industriali <span class=\"_ _4\"></span>sviluppate <span class=\"_ _1\"></span>nei </span></span>citati paesi <span class=\"_ _1\"></span>dal Gruppo<span class=\"_ _1\"></span> sono prevale<span class=\"_ _1\"></span>ntemente rico<span class=\"_ _1\"></span>nducibili a Re<span class=\"_ _1\"></span>porting Entity<span class=\"_ _1\"></span> aventi moneta<span class=\"_ _4\"></span> funzionale diversa<span class=\"_ _1\"></span> dalle <span class=\"_ _10\"></span>rispettive <span class=\"_ _a\"></span>divise <span class=\"_ _10\"></span>locali <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>quali <span class=\"_ _a\"></span>non <span class=\"_ _10\"> </span>so<span class=\"_ _0\"></span>no <span class=\"_ _10\"></span>conseguentem<span class=\"_ _1\"></span>ente <span class=\"_ _10\"></span>applicabil<span class=\"_ _4\"></span>i <span class=\"_ _10\"> </span>le <span class=\"_ _10\"> </span>disp<span class=\"_ _0\"></span>osizioni <span class=\"_ _a\"></span>dello <span class=\"_ _10\"></span>IAS <span class=\"_ _10\"></span>29 \u201cRendicontazione c<span class=\"_ _1\"></span>ontabile in econo<span class=\"_ _1\"></span>mie <span class=\"ff1b\">iper</span>inflazionat<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>\u201d per la pr<span class=\"_ _1\"></span>edisposizione dei<span class=\"_ _1\"></span> relativi bilanci<span class=\"_ _1\"></span>.<span class=\"ff19\"> </span>Le <span class=\"_ _b\"> </span>En<span class=\"ls9\">tit\u00e0 <span class=\"_ _b\"> </span></span>del <span class=\"_ _b\"> </span>Gruppo, <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>cui <span class=\"_ _b\"> </span>moneta <span class=\"_ _b\"> </span>funzionale <span class=\"_ _11\"> </span><span class=\"lsa\">\u00e8 <span class=\"_ _9\"> </span></span>la<span class=\"_ _4\"></span> <span class=\"_\"> </span>mon<span class=\"_ _1\"></span>eta <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>un'economia <span class=\"_ _b\"> </span><span class=\"ff1b\">iper</span>inflazi<span class=\"_ _1\"></span>onata, <span class=\"_ _b\"> </span>applicano <span class=\"_ _11\"> </span>le disposizioni <span class=\"_ _f\"></span>dello <span class=\"_ _a\"></span>IAS <span class=\"_ _a\"></span>29 <span class=\"_ _a\"></span>ai <span class=\"_ _a\"></span>fini <span class=\"_ _a\"></span>della <span class=\"_ _a\"></span>predisposizione <span class=\"_ _f\"></span>dei <span class=\"_ _a\"></span>propri <span class=\"_ _a\"></span>bilanci<span class=\"_ _0\"></span>. <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>tal <span class=\"_ _a\"></span>caso <span class=\"_ _10\"></span>i <span class=\"_ _f\"></span>costi <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>i <span class=\"_ _10\"></span>ricavi <span class=\"_ _f\"></span>sono <span class=\"_ _a\"></span>stati convertiti <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>cambio <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>essere <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _2\"></span><span class=\"ff1a\">chiusura <span class=\"_ _0\"></span>dell\u2019esercizio</span>; <span class=\"_ _0\"></span>tutte <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>voci <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>conto <span class=\"_ _2\"></span>economico <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>state rideterminat<span class=\"ff1a\">e <span class=\"_ _0\"></span>applicando <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>variazione <span class=\"_ _2\"></span>dell\u2019indice <span class=\"_ _0\"></span>generale <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>prezzi <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>consumo, <span class=\"_ _0\"></span>intervenuta <span class=\"_ _0\"></span>dalla <span class=\"_ _2\"></span>data <span class=\"_ _0\"></span>nella </span>quale i <span class=\"_ _0\"></span>proventi e <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>costi sono <span class=\"_ _0\"></span>stati registrati inizialmente nel <span class=\"_ _0\"></span>bilancio, fino alla <span class=\"_ _0\"></span>data di <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>dello stesso.<span class=\"_ _1\"></span> Relativament<span class=\"_ _1\"></span>e <span class=\"_ _10\"></span>alla <span class=\"_ _10\"></span>situazio<span class=\"_ _1\"></span>ne <span class=\"_ _10\"></span>patrimoniale-fina<span class=\"_ _1\"></span>nziaria, <span class=\"_ _10\"></span>gli <span class=\"_ _a\"></span>e<span class=\"_ _0\"></span>lementi<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>monetari <span class=\"_ _a\"></span>non <span class=\"_ _10\"></span>sono <span class=\"_ _10\"></span>stati <span class=\"_ _a\"></span>rideterminati <span class=\"_ _10\"></span>in<span class=\"_ _1\"></span> quanto <span class=\"_ _a\"></span>gi\u00e0 <span class=\"_ _f\"></span>espressi <span class=\"_ _f\"></span>nell\u2019unit\u00e0 <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>misura <span class=\"_ _a\"></span>corrente <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>data <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>chiusura <span class=\"_ _f\"></span>del <span class=\"_ _a\"></span>period<span class=\"_ _1\"></span>o; <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _a\"></span>non monetarie <span class=\"_\"> </span>sono <span class=\"_ _9\"> </span>state<span class=\"_ _1\"></span> <span class=\"_\"> </span>invece <span class=\"_\"> </span>rivalutate <span class=\"_ _b\"> </span>per <span class=\"_ _c\"> </span>riflett<span class=\"_ _1\"></span>ere <span class=\"_\"> </span>la <span class=\"_\"> </span>perdita <span class=\"_\"> </span>di <span class=\"_\"> </span>p<span class=\"ff1a\">otere <span class=\"_\"> </span>d\u2019acquisto<span class=\"_ _1\"></span> <span class=\"_\"> </span>della <span class=\"_\"> </span>moneta <span class=\"_\"> </span>loca<span class=\"_ _4\"></span>le </span>intervenuta<span class=\"_ _1\"></span> dall<span class=\"_ _1\"></span>a dat<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span>lla <span class=\"_ _4\"></span>quale l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _4\"></span>e passi<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _1\"></span>sono <span class=\"_ _4\"></span>state iniz<span class=\"_ _1\"></span>ialmente <span class=\"_ _4\"></span>iscritte, <span class=\"_ _1\"></span>alla <span class=\"_ _4\"></span>chiusura <span class=\"_ _1\"></span>del <span class=\"_ _4\"></span>periodo.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfHyperinflationaryReportingExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__43": {
   "value": "3.19 Attivit\u00e0 non corr<span class=\"_ _1\"></span>enti destinate all<span class=\"_ _1\"></span>a vendita e attivit\u00e0<span class=\"_ _4\"></span> op<span class=\"_ _0\"></span>erative cessate<span class=\"fs6\"> </span>Le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _10\"></span>non <span class=\"_ _a\"></span>correnti <span class=\"_ _a\"></span>(e <span class=\"_ _a\"></span>i <span class=\"_ _10\"></span>gruppi <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>in <span class=\"_ _a\"></span>dismissione) <span class=\"_ _f\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _a\"></span>classificate <span class=\"_ _a\"></span>come <span class=\"_ _a\"></span>detenute <span class=\"_ _a\"></span>per <span class=\"_ _10\"></span>la <span class=\"_ _a\"></span>vendita<span class=\"_ _1\"></span> quando <span class=\"_ _10\"></span>si <span class=\"_ _a\"></span>prevede <span class=\"_ _10\"></span>che <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>l<span class=\"_ _1\"></span>oro <span class=\"_ _10\"></span>valore <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>ca<span class=\"_ _1\"></span>rico <span class=\"_ _10\"></span>sar\u00e0 <span class=\"_ _10\"></span>recupe<span class=\"_ _1\"></span>rato <span class=\"_ _10\"></span>median<span class=\"ff1a\">te <span class=\"_ _10\"></span>un\u2019operazion<span class=\"_ _1\"></span>e <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>cessione <span class=\"_ _a\"></span>anzich\u00e9 </span>attraverso il loro <span class=\"_ _1\"></span>uso continuat<span class=\"_ _1\"></span>ivo.<span class=\"fs6\"> </span>Le attivit\u00e0 desti<span class=\"_ _1\"></span>nate a cessare <span class=\"_ _1\"></span>vengono rilevat<span class=\"_ _1\"></span>e come tal<span class=\"_ _1\"></span>i al manifestar<span class=\"_ _1\"></span>si del primo dei <span class=\"_ _1\"></span>seguenti eventi:<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">la stipula di <span class=\"_ _1\"></span>un accordo vinc<span class=\"_ _1\"></span>olante di vendit<span class=\"_ _1\"></span>a;<span class=\"fs6\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff1a fs0\">l\u2019approvazion<span class=\"_ _1\"></span>e e l\u2019annuncio<span class=\"_ _1\"></span> <span class=\"ff19\">da parte del Consiglio <span class=\"_ _1\"></span>di Amministraz<span class=\"_ _1\"></span>ione di un pia<span class=\"_ _1\"></span>no formale di dis<span class=\"_ _1\"></span>missione.<span class=\"fs6\"> </span></span></span></span>Ai fini della loro cor<span class=\"_ _1\"></span>retta val<span class=\"_ _1\"></span>utazione, inoltr<span class=\"_ _1\"></span>e, le attivit\u00e0 de<span class=\"_ _1\"></span>vono essere: <span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">immediatamente<span class=\"_ _1\"></span> disponibil<span class=\"_ _1\"></span>i per la vendita<span class=\"_ _1\"></span> nelle loro at<span class=\"_ _1\"></span>tuali condizioni;<span class=\"fs6\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">soggette ai nor<span class=\"_ _1\"></span>mali termini di v<span class=\"_ _1\"></span>endita per attivit\u00e0<span class=\"_ _1\"></span> simili;<span class=\"fs6\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">la vendita de<span class=\"_ _1\"></span>ve essere alta<span class=\"_ _4\"></span>mente<span class=\"_ _0\"></span> probabil<span class=\"_ _1\"></span>e e contempla<span class=\"_ _1\"></span>ta entro un anno.<span class=\"fs6\"> </span></span></span>Le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _10\"></span>non <span class=\"_ _a\"></span>correnti <span class=\"_ _a\"></span>(e <span class=\"_ _a\"></span>i <span class=\"_ _10\"></span>gruppi <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>in <span class=\"_ _a\"></span>dismissione) <span class=\"_ _a\"></span>classificat<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>come <span class=\"_ _a\"></span>detenute <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _10\"></span>vendita <span class=\"_ _f\"></span>sono valutate <span class=\"_ _4\"></span>al <span class=\"_ _1\"></span>minore <span class=\"_ _4\"></span>tra i<span class=\"_ _1\"></span>l <span class=\"_ _4\"></span>loro <span class=\"_ _1\"></span>precedente <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>di carico<span class=\"_ _4\"></span> e <span class=\"_ _4\"></span>il val<span class=\"_ _1\"></span>ore <span class=\"_ _4\"></span>equo a<span class=\"_ _1\"></span>l <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>costi <span class=\"_ _1\"></span>attribuibili <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>vendita.<span class=\"fs6\"> </span>Un\u2019attivit\u00e0 <span class=\"_ _4\"></span>operativa c<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ssata<span class=\"_ _1\"></span> \u00e8 <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span><span class=\"ff19\">a </span>comp<span class=\"_ _4\"></span>onente di <span class=\"_ _1\"></span>un\u2019enti<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>che \u00e8 <span class=\"_ _4\"></span>stat<span class=\"ff19\">a dism<span class=\"_ _1\"></span>essa o<span class=\"_ _1\"></span> cl<span class=\"_ _1\"></span>assificata <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>possedut<span class=\"_ _1\"></span>o </span>per <span class=\"_ _f\"></span>la <span class=\"_ _2\"></span>vendita, <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>(i) <span class=\"_ _f\"></span>rappresenta <span class=\"_ _2\"></span>un <span class=\"_ _f\"></span>importante <span class=\"_ _2\"></span>ramo <span class=\"_ _2\"></span>autonomo <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _2\"></span>o <span class=\"_ _f\"></span>area <span class=\"_ _f\"></span>geografica <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>attivit\u00e0; <span class=\"_ _a\"></span>(ii) <span class=\"_ _2\"></span>fa parte di <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>unico <span class=\"_ _0\"></span>program<span class=\"_ _1\"></span>ma <span class=\"_ _0\"></span>coordinato di <span class=\"_ _0\"></span>dismissione di un <span class=\"_ _0\"></span>importante ramo <span class=\"_ _0\"></span>autonomo di <span class=\"_ _0\"></span>attivit\u00e0 o <span class=\"_ _0\"></span>un\u2019area geografica di atti<span class=\"_ _1\"></span>vit\u00e0 o iii) \u00e8 <span class=\"_ _4\"></span>una controllata acquisita esclusivame<span class=\"_ _1\"></span>nte in funzion<span class=\"_ _1\"></span>e di una riv<span class=\"_ _1\"></span>endita. <span class=\"fs6\"> </span>I <span class=\"_ _10\"> </span>risultati <span class=\"_ _10\"></span>delle <span class=\"_ _10\"> </span>attivit\u00e0 <span class=\"_ _10\"></span>operative <span class=\"_ _10\"> </span>cessate <span class=\"_ _10\"></span>(o <span class=\"_ _10\"></span>in <span class=\"_ _10\"> </span>corso <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>dismissione) <span class=\"_ _a\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>esposti<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>se<span class=\"_ _0\"></span>paratament<span class=\"_ _1\"></span>e <span class=\"_ _10\"></span>nel <span class=\"_ _10\"> </span>Conto economico. <span class=\"_ _10\"></span>In <span class=\"_ _10\"></span>conformit\u00e0 <span class=\"_ _a\"></span>al <span class=\"_ _11\"> </span>paragrafo <span class=\"_ _10\"></span>34 <span class=\"_ _10\"></span>dell\u2019IFRS <span class=\"_ _10\"></span>5 <span class=\"_ _10\"></span>\u201cAttivit\u00e0 <span class=\"_ _10\"></span>non <span class=\"_ _10\"></span>correnti <span class=\"_ _10\"></span>destinate <span class=\"_ _10\"></span>alla <span class=\"_ _10\"></span>vendit<span class=\"_ _0\"></span><span class=\"ff19\">a <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>attivit\u00e0 </span>operative cessa<span class=\"_ _1\"></span>te\u201d il conto <span class=\"_ _1\"></span>economico compa<span class=\"_ _1\"></span>rativo \u00e8 ri<span class=\"_ _1\"></span>presentato secondo<span class=\"_ _1\"></span> le medesi<span class=\"_ _1\"></span>me ipotesi.<span class=\"ff19\"> </span>Attivit\u00e0 non correnti da<span class=\"_ _1\"></span> abbandonare<span class=\"fs6\"> </span>Un\u2019attivit\u00e0 <span class=\"_ _0\"></span>non <span class=\"_ _f\"></span>corrent<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>definita<span class=\"ff19\"> <span class=\"_ _f\"></span>da <span class=\"_ _2\"></span>abbandonare, <span class=\"_ _0\"></span>secondo <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>paragrafo <span class=\"_ _f\"></span></span>13 <span class=\"_ _2\"></span>dell\u2019IFRS <span class=\"_ _0\"></span>5, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>ssa <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>destinata<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>a non <span class=\"_ _0\"></span>essere <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _0\"></span>utilizzata. <span class=\"_ _0\"></span>Il <span class=\"_ _2\"></span>suo <span class=\"_ _2\"></span>valore <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>sar\u00e0 <span class=\"_ _0\"></span>mai <span class=\"_ _2\"></span>recuperato <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>mezzo <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>una <span class=\"_ _0\"></span>vendita, <span class=\"_ _0\"></span>bens<span class=\"_ _0\"></span>\u00ec <span class=\"_ _0\"></span>con l\u2019uso continuat<span class=\"_ _1\"></span>ivo dell\u2019atti<span class=\"_ _1\"></span>vit\u00e0 stessa fino ad <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>saurimento della<span class=\"_ _1\"></span> sua utilizza<span class=\"_ _1\"></span>zione (rott<span class=\"_ _1\"></span>amazione). <span class=\"ff19 fs6\"> </span>Tuttavia, <span class=\"ff1a\">se l\u2019attivit\u00e0<span class=\"_ _1\"></span> da abba<span class=\"_ _1\"></span>ndonare costi<span class=\"ff19\">tuisce (i) un i<span class=\"_ _4\"></span>mpor<span class=\"_ _0\"></span>tante ramo aut<span class=\"_ _4\"></span>onomo di attivit\u00e0 o area geogra<span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>ica </span></span>di <span class=\"_ _0\"></span>attivit\u00e0 o <span class=\"_ _2\"></span>(ii) <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>controllata acquisita <span class=\"_ _0\"></span>esclusivamente in <span class=\"_ _0\"></span>funzione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>rivendita, <span class=\"_ _0\"></span>essa <span class=\"_ _0\"></span>deve e<span class=\"_ _0\"></span>ssere <span class=\"_ _0\"></span>rilevata<span class=\"_ _1\"></span> come attivit\u00e0 op<span class=\"_ _1\"></span>erativa ces<span class=\"_ _1\"></span>sata.<span class=\"fs6\"> </span>La <span class=\"_ _11\"> </span>rilevazione <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>tali <span class=\"_ _b\"> </span>attivit\u00e0 <span class=\"_ _11\"> </span>come <span class=\"_ _11\"> </span>attivit\u00e0 <span class=\"_ _b\"> </span>operative <span class=\"_ _10\"> </span>cessate <span class=\"_ _11\"> </span>deve <span class=\"_ _b\"> </span>avvenire <span class=\"_ _11\"> </span>nella<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>data <span class=\"_ _b\"> </span>in <span class=\"_ _11\"> </span>cui <span class=\"_ _11\"> </span>esse <span class=\"_ _11\"> </span>vengono effettivament<span class=\"_ _1\"></span>e <span class=\"_ _c\"> </span>abbandona<span class=\"_ _4\"></span>te. <span class=\"_ _c\"> </span>Esse, <span class=\"_ _c\"> </span>infatti<span class=\"_ _1\"></span>, <span class=\"_\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_\"> </span>considerate <span class=\"_\"> </span>possedute <span class=\"_\"> </span>e <span class=\"_\"> </span>utilizzate <span class=\"_\"> </span>fino <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>che <span class=\"_\"> </span>non <span class=\"_\"> </span>s<span class=\"_ _0\"></span>iano<span class=\"_ _1\"></span> effettivament<span class=\"_ _1\"></span>e dismesse.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__44": {
   "value": "3.20 <span class=\"ff1b\">Impairment Test<span class=\"_ _1\"></span><span class=\"ff19 fs6\"> </span></span>Alla <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>rendicontazione<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>presente <span class=\"_ _4\"></span>Bilancio <span class=\"_ _4\"></span>consoli<span class=\"_ _1\"></span>dato <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>stata <span class=\"_ _4\"></span>verificata <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>recuperabilit\u00e0<span class=\"_ _4\"></span> d<span class=\"_ _1\"></span>egli <span class=\"_ _4\"></span>avviamenti<span class=\"_ _1\"></span> e delle partecipaz<span class=\"_ _1\"></span>ioni in base all<span class=\"_ _1\"></span>o IAS 36 e dell<span class=\"_ _1\"></span>e attivit\u00e0 finanzia<span class=\"_ _1\"></span>rie ai sensi d<span class=\"_ _1\"></span>ell\u2019IFRS 9.<span class=\"ff19 fs6\"> </span>Gli <span class=\"ff1b\">impairment test</span> <span class=\"_ _1\"></span>sono stati<span class=\"_ _1\"></span> svolti tenendo conto:<span class=\"fs6\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">delle <span class=\"_ _11\"> </span>procedure <span class=\"_ _11\"> </span>adottate <span class=\"_ _10\"> </span>dal <span class=\"_ _b\"> </span>Gruppo, <span class=\"_ _11\"> </span>approvate <span class=\"_ _11\"> </span>anche <span class=\"_ _11\"> </span>ai <span class=\"_ _11\"> </span>sensi <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>quanto <span class=\"_ _11\"> </span>disciplinato <span class=\"_ _11\"> </span>dal <span class=\"_ _b\"> </span>documento<span class=\"_ _1\"></span> </span></span>congiunto Banca di Ital<span class=\"_ _1\"></span>ia <span class=\"ff1a\">\u2013</span> Consob e Isvap n\u00b0 <span class=\"ff1a\">4 del 3 marzo 2010<span class=\"_ _1\"></span>, basate tra l\u2019altro<span class=\"_ _4\"></span>:<span class=\"_ _0\"></span><span class=\"ff19\"> (i) sui principi contabili </span></span>internazionali<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>riferimento; <span class=\"_ _10\"></span>(ii) <span class=\"_ _10\"></span>sugli <span class=\"_ _a\"></span>indirizzi <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>raccomandazioni <span class=\"_ _a\"></span>fornite <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>materia <span class=\"_ _10\"></span>dalle <span class=\"_ _10\"> </span>autorit\u00e0 <span class=\"_ _a\"></span>di vigilanza dei m<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rcati; e (iii) sulle <span class=\"ff1b\">best pr<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ctice<span class=\"ff19\"> valutati<span class=\"_ _1\"></span>ve;<span class=\"fs6\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _49\"> </span><span class=\"ff19 fs0\">delle <span class=\"_\"> </span>informazioni <span class=\"_\"> </span>econo<span class=\"_ _1\"></span>miche <span class=\"_\"> </span>finanziarie <span class=\"_\"> </span>di <span class=\"_\"> </span>consunti<span class=\"_ _1\"></span>vo <span class=\"_\"> </span>e <span class=\"_\"> </span>previsionali <span class=\"_\"> </span>(<span class=\"_ _0\"></span><span class=\"ff1b\">budget</span> <span class=\"_\"> </span>2023) <span class=\"_\"> </span>predisposti <span class=\"_\"> </span>dal<span class=\"_ _1\"></span> </span></span>management<span class=\"ff19\"> dell<span class=\"_ _1\"></span>e <span class=\"ff1b\">reporting entity<span class=\"_ _4\"></span><span class=\"ff19\">.<span class=\"fs6\"> </span></span></span></span>Si <span class=\"_ _a\"></span>precisa, <span class=\"_ _f\"></span>infine, <span class=\"_ _f\"></span>che <span class=\"_ _a\"></span>la <span class=\"_ _f\"></span>Dire<span class=\"_ _0\"></span>zione <span class=\"_ _f\"></span>Aziendale <span class=\"_ _f\"></span>si <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>avvalsa, <span class=\"_ _f\"></span>come <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>consu<span class=\"_ _1\"></span>eto, <span class=\"_ _a\"></span>della <span class=\"_ _f\"></span>consulenza <span class=\"_ _f\"></span>specifica <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>un network<span class=\"ff19\"> di levatu<span class=\"_ _1\"></span>ra internazi<span class=\"_ _1\"></span>onale per la redazi<span class=\"_ _1\"></span>one degli <span class=\"ff1b\">Impairment <span class=\"_ _1\"></span>Test<span class=\"ff19\">.<span class=\"fs6\"> </span></span></span></span>Capitalizzazione di m<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rcato inferiore al Patrimonio n<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>tto<span class=\"fs6\"> </span>Tenuto conto che la <span class=\"ff1b\">market<span class=\"_ _1\"></span> capitalization<span class=\"ff19\"> <span class=\"ff1a\">di Webuild S.<span class=\"_ _1\"></span>p.A. (\u20ac 1.376,1 milioni) ris<span class=\"_ _1\"></span>ulta al<span class=\"_ _1\"></span>la data del 31 dicembre </span></span></span>2022 <span class=\"_ _0\"></span>inferiore al patrimonio ne<span class=\"_ _0\"></span>tto di <span class=\"_ _0\"></span>Gruppo (\u20ac <span class=\"_ _0\"></span>1.578,7 milioni) <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Direzione Aziendale ha <span class=\"_ _0\"></span>ritenuto opportuno, verificare <span class=\"_ _1\"></span>se ci<span class=\"_ _1\"></span>\u00f2 costi<span class=\"_ _1\"></span>tuisse <span class=\"_ _4\"></span>un indicatore <span class=\"_ _4\"></span>d\u2019<span class=\"_ _0\"></span>impair<span class=\"_ _1\"></span>ment. <span class=\"_ _1\"></span>A tal<span class=\"_ _4\"></span> proposit<span class=\"ff19\">o si <span class=\"_ _1\"></span>fa pr<span class=\"_ _1\"></span>esente c<span class=\"_ _4\"></span>he la quota<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span>di bo<span class=\"_ _4\"></span>rsa </span>della Capogrup<span class=\"_ _1\"></span>po ha risenti<span class=\"_ _1\"></span>to nel corso dell\u2019<span class=\"_ _1\"></span>esercizio, al<span class=\"_ _1\"></span> pari di altri operat<span class=\"_ _1\"></span>ori del settor<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>, di fattori <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>sogeni che<span class=\"_ _1\"></span> hanno <span class=\"_ _0\"></span>penalizzato <span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>mercati <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Italia <span class=\"_ _0\"></span>ed <span class=\"_ _2\"></span>all\u2019estero <span class=\"_ _0\"></span>riconducibili <span class=\"_ _0\"></span>principalment<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span><span class=\"ff19\">lla <span class=\"_ _2\"></span>politica <span class=\"_ _0\"></span>monetaria </span>internazionale, al<span class=\"_ _1\"></span>la crescita <span class=\"_ _1\"></span>dell'inflazi<span class=\"_ _1\"></span>one ed <span class=\"ls8\">all<span class=\"lsa\">e </span></span>incertezze collegate<span class=\"_ _1\"></span> alla guerra tra<span class=\"_ _1\"></span> Russia e Ucraina. <span class=\"fs6\"> </span>Stante <span class=\"_ _c\"> </span>quanto <span class=\"_\"> </span>rappresentato <span class=\"_\"> </span>e <span class=\"_ _d\"> </span>considerato<span class=\"_ _4\"></span> <span class=\"_ _d\"> </span>altres\u00ec <span class=\"_\"> </span>che, <span class=\"_ _d\"> </span>alla <span class=\"_\"> </span>data <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>presentazione <span class=\"_\"> </span>del <span class=\"_ _c\"> </span>presente <span class=\"_\"> </span>bilancio consolidato, <span class=\"_ _2\"></span>la <span class=\"_ _f\"></span>capitalizza<span class=\"_ _1\"></span>zione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>mercato <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>S<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _2\"></span>si <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>attestata <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>livelli <span class=\"_ _2\"></span>superiori <span class=\"_ _2\"></span>al <span class=\"_ _f\"></span>Patrimonio <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>di Gruppo si \u00e8 rit<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nuto non su<span class=\"_ _1\"></span>ssistere al rigua<span class=\"_ _1\"></span>rdo indicatori d\u2019<span class=\"ff1b\">impairme<span class=\"_ _1\"></span>nt<span class=\"ff19\">.<span class=\"fs6\"> </span></span></span>Immobili, impianti <span class=\"_ _1\"></span>e macchinari, Attivit\u00e0 immat<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>riali <span class=\"lsa\">e </span>Partecipazioni<span class=\"_ _4\"></span><span class=\"fs6\"> </span>Qualora e<span class=\"_ _1\"></span>sista l\u2019indica<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span>che possa <span class=\"_ _1\"></span>manifestar<span class=\"_ _1\"></span>si una <span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>rdita <span class=\"_ _1\"></span>di valore <span class=\"ff19\">degli Imm<span class=\"_ _1\"></span>obili, impianti<span class=\"_ _1\"></span> e <span class=\"_ _1\"></span>macchinari <span class=\"_ _1\"></span>e </span>delle <span class=\"_ _17\"> </span>Attivit\u00e0 <span class=\"_ _14\"> </span><span class=\"ff1a\">immateriali<span class=\"_ _1\"></span>, <span class=\"_ _17\"> </span>occorre <span class=\"_ _14\"> </span>stimare <span class=\"_ _17\"> </span>il <span class=\"_ _14\"> </span>valore <span class=\"_ _17\"> </span>recuperabile <span class=\"_ _17\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>de<span class=\"_ _0\"></span>terminar<span class=\"_ _1\"></span>e <span class=\"_ _14\"> </span>l\u2019entit<span class=\"_ _1\"></span>\u00e0 </span>dell\u2019eventuale <span class=\"_ _c\"> </span>svalutazione <span class=\"_ _d\"> </span>dell\u2019att<span class=\"ff19\">ivit\u00e0 <span class=\"_ _c\"> </span>stessa. <span class=\"_ _d\"> </span>Per <span class=\"_ _d\"> </span>quanto <span class=\"_ _d\"> </span>attiene <span class=\"_ _d\"> </span>gli <span class=\"_ _c\"> </span>avv<span class=\"_ _0\"></span>iamenti, <span class=\"_ _d\"> </span>tale <span class=\"_ _c\"> </span>valutazione <span class=\"_ _d\"> </span>viene </span>effettuata almeno an<span class=\"_ _4\"></span>nualmente.<span class=\"fs6\"> </span>Il valore <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>cuperabil<span class=\"_ _1\"></span>e di u<span class=\"_ _1\"></span>n\u2019attivit\u00e0 <span class=\"_ _4\"></span>\u00e8<span class=\"_ _0\"></span> il <span class=\"_ _1\"></span>maggiore tra <span class=\"_ _4\"></span>il valore corr<span class=\"_ _1\"></span>ente (<span class=\"ff1b\">fair value<span class=\"ff19\">) a<span class=\"_ _4\"></span>l netto dei co<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ti di <span class=\"_ _1\"></span>vendita <span class=\"_ _1\"></span>e il </span></span>suo valore d\u2019uso<span class=\"_ _1\"></span>. <span class=\"ff19 fs6\"> </span>Il <span class=\"_ _1\"></span><span class=\"ff1b\">fair <span class=\"_ _4\"></span>value<span class=\"ff19\">, i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>assenza <span class=\"_ _3\"></span>di un<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>accordo <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>vendita <span class=\"_ _4\"></span>vincolante, <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>timato <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>base d<span class=\"_ _1\"></span>ei <span class=\"_ _4\"></span>valori es<span class=\"_ _1\"></span>pressi <span class=\"_ _4\"></span>da u<span class=\"_ _1\"></span>n <span class=\"_ _4\"></span>mercato </span></span>attivo, da transazioni rec<span class=\"_ _1\"></span>enti ovvero sulla base delle<span class=\"_ _1\"></span> migliori informazioni dispo<span class=\"_ _1\"></span>nibili<span class=\"_ _1\"></span> per riflettere l\u2019ammontar<span class=\"_ _1\"></span>e che l\u2019Impresa potre<span class=\"_ _1\"></span>bbe ottener<span class=\"ff19\">e dal<span class=\"_ _1\"></span>la vendita del b<span class=\"_ _1\"></span>ene.<span class=\"fs6\"> </span></span>Il <span class=\"_ _10\"></span>valore <span class=\"_ _a\"></span>d\u2019uso <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>determin<span class=\"_ _1\"></span>ato <span class=\"_ _10\"></span>attuali<span class=\"_ _1\"></span>zzando <span class=\"_ _10\"></span>i <span class=\"_ _a\"></span>flussi <span class=\"_ _10\"> </span>di <span class=\"_ _10\"></span>cassa <span class=\"_ _a\"></span>attesi <span class=\"_ _10\"></span>derivanti <span class=\"_ _a\"></span>dall\u2019uso <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>bene<span class=\"_ _1\"></span>, <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>netto <span class=\"_ _a\"></span>delle imposte e, <span class=\"_ _1\"></span>se ragio<span class=\"_ _1\"></span>nevolmente d<span class=\"_ _1\"></span>eterminabil<span class=\"_ _1\"></span>i, dalla <span class=\"_ _1\"></span>sua cessione <span class=\"_ _1\"></span>al termine <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>lla su<span class=\"_ _1\"></span>a vita <span class=\"_ _4\"></span>utile. L\u2019attualizzazion<span class=\"_ _4\"></span>e \u00e8 <span class=\"_ _0\"></span><span class=\"ls0\">effettuata <span class=\"_ _0\"></span>applicando <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>tasso <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>sconto, <span class=\"_ _0\"></span>dopo <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>imposte, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>riflette <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aluta<span class=\"_ _1\"></span>zioni <span class=\"_ _0\"></span>correnti <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>mercato <span class=\"_ _0\"></span>del </span>valore temporale <span class=\"_ _1\"></span>del denaro e d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>i rischi speci<span class=\"_ _1\"></span>fici dell\u2019a<span class=\"_ _1\"></span>ttivit\u00e0.<span class=\"ff19 fs6\"> </span>La <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alutazion<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _f\"></span>effettuata<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>per <span class=\"_ _f\"></span>singola <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>per <span class=\"_ _f\"></span>il <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _2\"></span>piccolo <span class=\"_ _f\"></span>insieme <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>dentificabile <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>che <span class=\"_ _f\"></span>genera flussi <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>cassa <span class=\"_ _a\"></span>in <span class=\"_ _10\"></span>entrata <span class=\"_ _a\"></span>autonomi <span class=\"_ _10\"></span>derivanti <span class=\"_ _a\"></span>dall\u2019utilizzo <span class=\"_ _10\"></span>continuativo <span class=\"_ _a\"></span>(<span class=\"_ _0\"></span><span class=\"ff1b\">cash <span class=\"_ _10\"> </span>generating <span class=\"_ _a\"></span>unit<span class=\"ff19\">). <span class=\"_ _10\"> </span>Una <span class=\"_ _10\"></span>perdita <span class=\"_ _a\"></span>di </span></span>valore <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _f\"></span>iscritta <span class=\"_ _2\"></span>se <span class=\"_ _f\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>re<span class=\"_ _0\"></span>cuperabile <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>inferiore <span class=\"_ _f\"></span>al <span class=\"_ _2\"></span>valore <span class=\"_ _f\"></span>contabile. <span class=\"_ _2\"></span>Quando <span class=\"_ _2\"></span>vengono <span class=\"_ _2\"></span>meno <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>motivi <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>elle svalutazioni<span class=\"_ _1\"></span> eff<span class=\"_ _1\"></span>ettuate, <span class=\"_ _4\"></span>le at<span class=\"_ _4\"></span>tivit\u00e0, ad <span class=\"_ _4\"></span>eccezione <span class=\"_ _1\"></span>dell\u2019avvi<span class=\"_ _1\"></span>amento, <span class=\"_ _4\"></span>sono rivaluta<span class=\"_ _1\"></span>te <span class=\"_ _4\"></span>e la <span class=\"_ _4\"></span>rettifica <span class=\"_ _4\"></span>\u00e8 imputata<span class=\"_ _1\"></span> a<span class=\"_ _4\"></span> conto economico <span class=\"_\"> </span>come <span class=\"_ _c\"> </span>rivalutazione <span class=\"_\"> </span>(ripristino <span class=\"_\"> </span>di <span class=\"_\"> </span>v<span class=\"_ _0\"></span>alore). <span class=\"_\"> </span>La <span class=\"_ _c\"> </span>rivalutazion<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_\"> </span>effettuata <span class=\"_\"> </span>al <span class=\"_ _c\"> </span>minore <span class=\"_ _c\"> </span>tra <span class=\"_\"> </span>il <span class=\"_ _c\"> </span>valore recuperabile <span class=\"_ _4\"></span>e il <span class=\"_ _4\"></span>valore di <span class=\"_ _4\"></span>iscrizione al<span class=\"_ _1\"></span> lo<span class=\"_ _4\"></span>rd<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>delle svalut<span class=\"_ _1\"></span>azioni <span class=\"_ _4\"></span>precedentemente <span class=\"_ _1\"></span>effettuate<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span> ridotto <span class=\"_ _4\"></span>delle <span class=\"_ _1\"></span>quote<span class=\"_ _1\"></span> di ammortamento c<span class=\"_ _1\"></span>he sarebbero sta<span class=\"_ _1\"></span>te stanziate <span class=\"_ _1\"></span>qualora non si <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>osse proced<span class=\"_ _1\"></span>uto alla<span class=\"_ _1\"></span> svalutazione.<span class=\"fs6\"> </span>Attivit\u00e0 Finanziarie<span class=\"fs6\"> </span>La <span class=\"_ _a\"></span>valutazione <span class=\"_ _f\"></span>della <span class=\"_ _a\"></span>recuperabilit\u00e0 <span class=\"_ _f\"></span>delle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _f\"></span>al <span class=\"_ _a\"></span>costo <span class=\"_ _a\"></span>ammortizzato <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _a\"></span>effettuata <span class=\"_ _a\"></span>sulla <span class=\"_ _f\"></span>base <span class=\"_ _a\"></span>del cosiddetto <span class=\"_ _1\"></span>\u201cexpected <span class=\"_ _4\"></span>credit loss <span class=\"_ _4\"></span>model\u201d, ovvero <span class=\"_ _4\"></span>considerando l<span class=\"_ _1\"></span>\u2019impatto <span class=\"_ _1\"></span>dei cam<span class=\"_ _1\"></span>biamenti<span class=\"_ _1\"></span> dei <span class=\"_ _4\"></span>fattori economic<span class=\"_ _4\"></span>i, anche futuri, sull<span class=\"_ _1\"></span>e perdite a<span class=\"_ _1\"></span>ttese su credi<span class=\"_ _1\"></span>ti, ponderat<span class=\"_ _1\"></span>e in base alle p<span class=\"_ _1\"></span>robabilit\u00e0 di accadimento.<span class=\"fs6\"> </span>Nel <span class=\"_ _f\"></span>caso <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>inanziarie<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>deteriorate <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span><span class=\"ff1b\">c<span class=\"_ _0\"></span>redit <span class=\"_ _f\"></span>impaire<span class=\"_ _1\"></span>d<span class=\"ff19\">) <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>state <span class=\"_ _f\"></span>effettuate <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _2\"></span>sv<span class=\"_ _0\"></span>alutazioni<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>analitiche </span></span>tenendo <span class=\"_ _0\"></span>conto dei <span class=\"_ _0\"></span>parametri <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>volta <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>volta <span class=\"_ _0\"></span>individua<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>riportati ne<span class=\"_ _0\"></span>lle note <span class=\"_ _0\"></span>esplicative de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>presente <span class=\"_ _2\"></span>Bilancio consolidat<span class=\"ls47\">o.</span><span class=\"fs6\"> </span>Si <span class=\"_ _0\"></span>fa <span class=\"_ _0\"></span>presente <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>ultimo <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>ris<span class=\"_ _0\"></span>chio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cre<span class=\"_ _0\"></span>dito <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _0\"></span>Webuild \u00e8 <span class=\"_ _2\"></span>rappresentato dalle <span class=\"_ _0\"></span>potenziali <span class=\"_ _0\"></span>perdite derivanti <span class=\"_ _2\"></span>dal <span class=\"_ _f\"></span>mancato <span class=\"_ _2\"></span>adempimento <span class=\"_ _2\"></span>delle <span class=\"_ _f\"></span>obbligazi<span class=\"_ _1\"></span>oni <span class=\"_ _f\"></span>assunte <span class=\"_ _2\"></span>dai <span class=\"_ _f\"></span>committenti<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>che <span class=\"_ _f\"></span>nella <span class=\"_ _f\"></span>quasi <span class=\"_ _2\"></span>totalit\u00e0 <span class=\"_ _2\"></span>sono riconducibili a stati<span class=\"_ _4\"></span> s<span class=\"_ _0\"></span>ovrani <span class=\"_ _1\"></span>o enti governativi.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__45": {
   "value": "4. Modifiche dei criteri contabili Principi <span class=\"_ _b\"> </span>contabili<span class=\"ls3\">, <span class=\"_ _b\"> </span></span>emendamenti <span class=\"_ _b\"> </span>e <span class=\"_\"> </span>inte<span class=\"_ _1\"></span>rpretazioni <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>nuova <span class=\"_ _b\"> </span>emissione <span class=\"_ _b\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>omologati <span class=\"_ _b\"> </span>aventi <span class=\"_\"> </span>e<span class=\"_ _1\"></span>fficacia <span class=\"_ _b\"> </span>dal <span class=\"_ _b\"> </span>1\u00b0 gennaio 2022 Di<span class=\"ls0\"> <span class=\"_ _f\"></span>seguito <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>elencati <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>principi <span class=\"_ _f\"></span>contabili, <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>mendamenti <span class=\"_ _2\"></span>e <span class=\"_ _a\"></span>interpretazioni <span class=\"_ _2\"></span>pubblicati <span class=\"_ _f\"></span>dallo <span class=\"_ _f\"></span><span class=\"ff1b\">IASB</span> <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>omologati </span>dall\u2019Unione<span class=\"ff19\"> Europ<span class=\"_ _1\"></span>ea applicati a<span class=\"_ _1\"></span> partire dal <span class=\"ls6\">1\u00b0</span> genna<span class=\"_ _1\"></span>io 2022: </span>Principio/Interpr<span class=\"_ _1\"></span>etazione<span class=\"sc0\"> </span>Data entrata <span class=\"ls8\">in</span> vigore <span class=\"ff1b\">IASB</span><span class=\"sc0\"> </span>Modifiche <span class=\"ls8\">a:</span> 1\u00b0<span class=\"ls0\"> gennaio 2<span class=\"_ _1\"></span>022 </span>\u25aa<span class=\"ff21\"> <span class=\"_ _33\"> </span><span class=\"ff1b\">IFRS<span class=\"ff19\"> <span class=\"_ _1\"></span>3 <span class=\"ff1b\">Aggregazioni azien<span class=\"_ _4\"></span>dali<span class=\"ff19\">; </span></span></span></span></span>\u25aa<span class=\"ff21\"> <span class=\"_ _33\"> </span><span class=\"ff1b\">IAS<span class=\"ff19\"> <span class=\"ls6\">16<span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _0\"></span><span class=\"ff1b\">Immobili<span class=\"_ _1\"></span>, impianti e macchinari<span class=\"ff19\">;<span class=\"_ _1\"></span> </span></span></span></span></span></span></span>\u25aa<span class=\"ff21\"> <span class=\"_ _33\"> </span><span class=\"ff1b\">IAS<span class=\"ff19\"> <span class=\"ls6\">37<span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _0\"></span><span class=\"ff1b\">Accantoname<span class=\"_ _4\"></span>nti,<span class=\"_ _0\"></span> passivit\u00e0 e att<span class=\"_ _1\"></span>ivit\u00e0 </span></span></span></span></span></span>potenziali<span class=\"ff19\"> </span>Annual <span class=\"_ _34\"> </span>improvements<span class=\"ff19\"> <span class=\"_ _34\"> </span>2018-2020 <span class=\"_ _34\"> </span>emessi <span class=\"_ _13\"> </span><span class=\"ls8\">il</span> <span class=\"_ _13\"> </span><span class=\"ls6\">14<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span>maggio 2020 L\u2019adozione<span class=\"ff19\"> delle <span class=\"_ _0\"></span>modifiche introdotte <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>partire dal <span class=\"_ _0\"></span><span class=\"ls6\">1\u00b0</span> <span class=\"_ _0\"></span>gennaio 2022 <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span><span class=\"ls19\">ha</span> <span class=\"_ _0\"></span>comportato significativi <span class=\"_ _0\"></span>impatti sul </span>presente Bilancio con<span class=\"_ _1\"></span>solidato del Gr<span class=\"_ _1\"></span>uppo. Principi contabili, em<span class=\"_ _1\"></span>endamenti e interpretazi<span class=\"_ _1\"></span>oni omologati adottati<span class=\"_ _1\"></span> in via anticipata dal<span class=\"_ _1\"></span> Gruppo Il<span class=\"ls0\"> <span class=\"_ _11\"> </span>Gruppo <span class=\"_ _b\"> </span><span class=\"ls19\">ha</span> <span class=\"_ _11\"> </span>adottato <span class=\"_ _b\"> </span><span class=\"ls8\">in</span> <span class=\"_ _11\"> </span>v<span class=\"_ _0\"></span>ia <span class=\"_ _11\"> </span>anticipata <span class=\"_ _11\"> </span><span class=\"ls8\">le<span class=\"_ _0\"></span></span> <span class=\"_ _b\"> </span>Modifiche <span class=\"_ _10\"> </span><span class=\"ls8\">allo<span class=\"_ _0\"></span></span> <span class=\"_ _b\"> </span>I<span class=\"ls15\">AS</span> <span class=\"_ _11\"> </span>1 <span class=\"_ _b\"> </span><span class=\"ff1b\">Presentazione <span class=\"_ _11\"> </span>del <span class=\"_ _b\"> </span>bilancio</span> <span class=\"_ _11\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span><span class=\"ff1a ls8\">l\u2019</span><span class=\"ff1b\">IFRS <span class=\"_ _11\"> </span>Practice </span></span>Statement <span class=\"_ _f\"></span><span class=\"ls6\">2:</span> <span class=\"_ _a\"></span>Disclosure <span class=\"_ _a\"></span><span class=\"ls6f\">of</span> <span class=\"_ _a\"></span>Accounting <span class=\"_ _a\"></span>policies<span class=\"ff19\"> <span class=\"_ _f\"></span>(emesso <span class=\"_ _a\"></span><span class=\"ls8\">il</span> <span class=\"_ _a\"></span><span class=\"ls6\">12</span> <span class=\"_ _a\"></span>febbraio <span class=\"_ _a\"></span>2021 <span class=\"_ _f\"></span>e <span class=\"_ _a\"></span><span class=\"ls8\">la</span> <span class=\"_ _a\"></span>cui <span class=\"_ _a\"></span>data <span class=\"_ _a\"></span><span class=\"ls19\">di</span> <span class=\"_ _a\"></span>entrata <span class=\"_ _a\"></span><span class=\"ls8\">in</span> <span class=\"_ _a\"></span>vigore </span>prevista <span class=\"_ _0\"></span>dallo <span class=\"_ _0\"></span>IASB <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span><span class=\"ls1e\">1\u00b0</span> <span class=\"_ _2\"></span>gennaio 2023) <span class=\"_ _2\"></span>nella <span class=\"_ _0\"></span>predisposizi<span class=\"_ _1\"></span>one <span class=\"_ _2\"></span><span class=\"ff1a\">dell\u2019infor<span class=\"_ _1\"></span>mativa<span class=\"ff19\"> <span class=\"_ _0\"></span>sulle <span class=\"_ _0\"></span>Politiche <span class=\"_ _0\"></span>Contabili <span class=\"_ _0\"></span><span class=\"ls19\">di</span> <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span><span class=\"ls8\">alla</span> </span></span>nota 3 delle pres<span class=\"_ _1\"></span>enti Note espli<span class=\"_ _1\"></span>cative. Principi contabili, em<span class=\"_ _1\"></span>endamenti e interpretazioni om<span class=\"_ _4\"></span>ologati non adottati in via antici<span class=\"_ _1\"></span>pata dal Gruppo I pr<span class=\"_ _0\"></span>incipi contabili, emendament<span class=\"_ _1\"></span>i e <span class=\"_ _0\"></span>interpretazioni pubblica<span class=\"_ _1\"></span>ti dallo <span class=\"ff1b\">IASB<span class=\"_ _0\"></span></span> e <span class=\"_ _0\"></span><span class=\"ff1a\">dall\u2019<span class=\"ff1b\">International Financial Reporting<span class=\"_ _1\"></span> </span></span>Standard <span class=\"_ _1\"></span>Interpretations <span class=\"_ _1\"></span>Committee<span class=\"_ _1\"></span><span class=\"ff19\"> <span class=\"ff1a lsf\">(\u201c</span><span class=\"ff1b\">IFRS <span class=\"_ _4\"></span><span class=\"lsa\">IC<span class=\"ff1a ls3b\">\u201d)<span class=\"ff19 ls0\"> per i qu<span class=\"_ _4\"></span>ali <span class=\"ls8\">alla</span> data <span class=\"_ _1\"></span>del <span class=\"ls19\">pr</span>esente <span class=\"_ _4\"></span>documento \u00e8 sta<span class=\"_ _1\"></span>to completat<span class=\"_ _4\"></span>o </span></span></span></span></span>il<span class=\"ls0\"> processo <span class=\"ls19\">di</span> <span class=\"_ _1\"></span>omologazion<span class=\"_ _1\"></span>e <span class=\"ls19\">da</span> <span class=\"_ _1\"></span>parte degli <span class=\"_ _1\"></span>organismi co<span class=\"_ _1\"></span>mpetenti <span class=\"_ _1\"></span><span class=\"ff1a\">dell\u2019Unione<span class=\"ff19\"> Euro<span class=\"_ _1\"></span>pea sono <span class=\"_ _1\"></span>elencati <span class=\"ls19\">di<span class=\"_ _1\"></span><span class=\"ls0\"> seguito:  </span></span></span></span></span>Principio/Interpr<span class=\"_ _1\"></span>etazione<span class=\"sc0\"> </span>Data entrata <span class=\"ls8\">in</span> vigore <span class=\"ff1b\">IASB</span><span class=\"sc0\"> </span>Modifiche <span class=\"_ _0\"></span><span class=\"ls8\">allo<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span><span class=\"ff1b\">IAS</span> <span class=\"_ _2\"></span>8 <span class=\"_ _2\"></span><span class=\"ff1b\">Accounting <span class=\"_ _0\"></span>policies, <span class=\"_ _0\"></span>Changes <span class=\"_ _2\"></span><span class=\"ls1f\">in</span> </span>1\u00b0<span class=\"ls0\"> gennaio 2<span class=\"_ _1\"></span>023 </span>Accounting <span class=\"_ _2e\"> </span>Estimates <span class=\"_ _2e\"> </span>and <span class=\"_ _34\"> </span>Errors: <span class=\"_ _2e\"> </span>Def<span class=\"_ _0\"></span>inition <span class=\"_ _2e\"> </span><span class=\"ls2a\">of</span> Accounting Estimate<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span><span class=\"ff19\"> (emesso <span class=\"ls8\">il</span> <span class=\"ls6\">12</span> febbrai<span class=\"_ _1\"></span>o 2021) </span>IFRS<span class=\"ff19\"> <span class=\"_ _c\"> </span><span class=\"ls1e\">17<span class=\"_ _0\"></span></span> <span class=\"_ _c\"> </span>(Contratti <span class=\"_ _c\"> </span><span class=\"ls19\">di</span> <span class=\"_ _c\"> </span>assicurazione) <span class=\"_ _c\"> </span>emesso <span class=\"_ _c\"> </span><span class=\"ls8\">il</span> <span class=\"_ _d\"> </span><span class=\"ls76\">18</span> </span>1\u00b0<span class=\"ls0\"> gennaio 2<span class=\"_ _1\"></span>023 </span>maggio <span class=\"_ _3\"></span>2017 <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>inclusa <span class=\"_ _3\"></span><span class=\"ls8\">la<span class=\"ls0\"> <span class=\"_ _4\"></span>modifica <span class=\"_ _3\"></span><span class=\"ff1a ls8\">all\u2019<span class=\"_ _0\"></span><span class=\"ff1b ls0\">IFRS<span class=\"ff19\"> <span class=\"_ _3\"></span><span class=\"ls1e\">17<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _3\"></span>(emesso </span></span></span></span></span></span></span>il<span class=\"ls0\"> <span class=\"ls6\">25</span> giugno 2020<span class=\"_ _1\"></span>) </span>Modifica <span class=\"_ _4\"></span><span class=\"ff1a ls8\">all\u2019<span class=\"ff1b ls0\">IFRS<span class=\"ff19\"> <span class=\"_ _3\"></span><span class=\"ls6\">17<span class=\"ls0\"> <span class=\"_ _4\"></span>(Contratt<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span><span class=\"ls19\">di<span class=\"ls0\"> <span class=\"_ _3\"></span>assicurazione) <span class=\"_ _3\"></span><span class=\"ff1b\">I<span class=\"_ _0\"></span>nitial </span></span></span></span></span></span></span></span>1\u00b0<span class=\"ls0\"> gennaio 2<span class=\"_ _1\"></span>023<span class=\"sc1\"> </span></span>Application <span class=\"_\"> </span><span class=\"ls6f\">of</span> <span class=\"_\"> </span>IFRS <span class=\"_\"> </span><span class=\"ls6\">17</span> <span class=\"_\"> </span><span class=\"ls1e\">and</span> <span class=\"_\"> </span>IFRS <span class=\"_\"> </span>9 <span class=\"_\"> </span><span class=\"ff23\">\u2013</span> <span class=\"_\"> </span>Compar<span class=\"_ _1\"></span>ative Information<span class=\"ff19\"> <span class=\"lsf\">(e<span class=\"_ _1\"></span><span class=\"ls0\">messo <span class=\"ls8\">il</span> 9 dicembr<span class=\"_ _1\"></span>e 2021)<span class=\"sc1\"> </span></span></span></span>Modifiche <span class=\"_ _11\"> </span><span class=\"ls8\">allo<span class=\"_ _0\"></span></span> <span class=\"_ _b\"> </span><span class=\"ff1b\">IAS</span> <span class=\"_ _11\"> </span><span class=\"ls6\">12</span> <span class=\"_ _b\"> </span><span class=\"ff1b\">Income <span class=\"_ _b\"> </span>Taxes</span>: <span class=\"_ _11\"> </span><span class=\"ff1b\">Deferred <span class=\"_ _11\"> </span>Tax </span>1\u00b0<span class=\"ls0\"> gennaio 2<span class=\"_ _1\"></span>023 </span>related <span class=\"_ _0\"></span><span class=\"ls2c\">to<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>Assets <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>Liabiliti<span class=\"_ _4\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>arising <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Single Transaction<span class=\"ff19\"> (eme<span class=\"_ _1\"></span>sso <span class=\"ls8\">il</span> 7 maggio 2021)<span class=\"_ _1\"></span><span class=\"ff1b\"> </span></span>Con rif<span class=\"_ _1\"></span>erimento <span class=\"_ _1\"></span><span class=\"ls8\">ai<span class=\"ls0\"> principi <span class=\"_ _4\"></span>contabili <span class=\"_ _4\"></span>che entreranno <span class=\"_ _4\"></span><span class=\"ls8\">in<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _1\"></span>vigore dal<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ls6\">1\u00b0<span class=\"ls0\"> gennaio <span class=\"_ _4\"></span>2023 n<span class=\"_ _1\"></span>on sono <span class=\"_ _4\"></span>previsti <span class=\"ls8\">al</span> <span class=\"_ _4\"></span>momento </span></span></span></span></span></span>effetti significativi <span class=\"_ _1\"></span>sul bilanc<span class=\"_ _1\"></span>io consolidato del Grup<span class=\"_ _1\"></span>po. Principi contabil<span class=\"_ _1\"></span>i, emenda<span class=\"_ _1\"></span>menti e i<span class=\"_ _1\"></span>nterpretazioni pub<span class=\"_ _4\"></span>blicati per i quali<span class=\"_ _1\"></span> non <span class=\"_ _1\"></span>\u00e8 stato <span class=\"_ _1\"></span>ancora conclu<span class=\"_ _1\"></span>so il <span class=\"_ _1\"></span>processo<span class=\"_ _1\"></span> di omologazione I pr<span class=\"_ _0\"></span>incipi contabili, emendament<span class=\"_ _1\"></span>i e <span class=\"_ _0\"></span>interpretazioni pubblica<span class=\"_ _1\"></span>ti dallo <span class=\"ff1b\">IASB<span class=\"_ _0\"></span></span> e <span class=\"_ _0\"></span><span class=\"ff1a\">dall\u2019<span class=\"ff1b\">International Financial Reporting<span class=\"_ _1\"></span> </span></span>Standard <span class=\"_ _10\"> </span>Interpretations <span class=\"_ _10\"> </span>Committee<span class=\"ff19\"> <span class=\"_ _10\"></span><span class=\"ff1a ls2b\">(\u201c</span></span>IFRS <span class=\"_ _11\"> </span><span class=\"lsa\">IC<span class=\"ff1a ls3b\">\u201d)</span></span><span class=\"ff19\"> <span class=\"_ _11\"> </span>per <span class=\"_ _10\"> </span>i <span class=\"_ _11\"> </span>quali <span class=\"_ _10\"> </span><span class=\"ls8\">alla</span> <span class=\"_ _11\"> </span>data <span class=\"_ _11\"> </span>del <span class=\"_ _10\"> </span>presente <span class=\"_ _11\"> </span>documento, <span class=\"_ _10\"> </span>gli <span class=\"_ _11\"> </span>organismi </span>competenti <span class=\"_ _10\"> </span><span class=\"ff1a\">de<span class=\"_ _0\"></span>ll\u2019Unione</span> <span class=\"_ _10\"> </span>Europea <span class=\"_ _11\"> </span>non <span class=\"_ _11\"> </span>hanno<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>ancora <span class=\"_ _11\"> </span>concluso <span class=\"_ _11\"> </span><span class=\"ls8\">il</span> <span class=\"_ _b\"> </span>processo <span class=\"_ _11\"> </span><span class=\"ls19\">di</span> <span class=\"_ _11\"> </span>omologazione <span class=\"_ _10\"> </span>sono <span class=\"_ _b\"> </span>elencati <span class=\"_ _11\"> </span><span class=\"ls19\">di</span> seguito: Principio/Interpr<span class=\"_ _1\"></span>etazione<span class=\"sc0\"> </span>Data entrata <span class=\"ls8\">in</span> vigore <span class=\"ff1b\">IASB</span><span class=\"sc0\"> </span>Modifiche <span class=\"ls8\">allo</span> <span class=\"ff1b\">IAS</span> 1 (Prese<span class=\"_ _1\"></span>ntazione del bilancio):<span class=\"_ _1\"></span> 1\u00b0<span class=\"ls0\"> gennaio 2<span class=\"_ _1\"></span>024<span class=\"sc1\"> </span></span>\u25aa<span class=\"ff21\"> <span class=\"_ _13\"> </span><span class=\"ff19\">Classificazion<span class=\"_ _1\"></span>e <span class=\"_\"> </span>delle <span class=\"_ _b\"> </span>passivit\u00e0 <span class=\"_ _b\"> </span><span class=\"ls8\">in</span> <span class=\"_\"> </span>correnti <span class=\"_\"> </span>e <span class=\"_ _b\"> </span>non </span></span>correnti <span class=\"_ _1\"></span>(emesso <span class=\"ls8\">il</span> <span class=\"ls1e\">23</span> g<span class=\"_ _1\"></span>ennaio 2020<span class=\"_ _1\"></span>) e succe<span class=\"_ _1\"></span>ssivo amendment<span class=\"ff19\"> (em<span class=\"_ _1\"></span>esso <span class=\"ls8\">il</span> <span class=\"ls6\">15</span> luglio 202<span class=\"_ _1\"></span>0) </span>\u25aa<span class=\"ff21\"> <span class=\"_ _13\"> </span><span class=\"ff1b\">Non-current <span class=\"_ _a\"></span>liabilities <span class=\"_ _10\"></span><span class=\"ls45\">with</span> <span class=\"_ _10\"></span>covenants<span class=\"_ _1\"></span><span class=\"ff19\"> <span class=\"_ _10\"></span>(emesso <span class=\"_ _10\"></span><span class=\"ls8\">il</span> </span></span></span>31<span class=\"ls0\"> ottobre 20<span class=\"_ _1\"></span>22) </span>Modifiche <span class=\"_ _10\"></span><span class=\"ff1a ls8\">all\u2019</span><span class=\"ff1b\">IFRS</span> <span class=\"_ _a\"></span><span class=\"ls1e\">16<span class=\"_ _0\"></span></span> <span class=\"_ _10\"></span><span class=\"ff1b\">Lease</span>: <span class=\"_ _a\"></span><span class=\"ff1b\">Lease <span class=\"_ _10\"> </span>liability <span class=\"_ _10\"></span><span class=\"ls1f\">in</span> <span class=\"_ _10\"> </span>a <span class=\"_ _10\"></span>sale </span>1\u00b0<span class=\"ls0\"> gennaio 2<span class=\"_ _1\"></span>024 </span>and leaseback <span class=\"ff19\">(em<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>sso <span class=\"ls8\">il</span> <span class=\"ls1e\">22</span> settembre 2022) </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__46": {
   "value": "5. Aggregazioni aziendali Business combin<span class=\"_ _1\"></span>ation<span class=\"ff19\"> </span>Le <span class=\"_ _2\"></span>aggregazioni <span class=\"_ _0\"></span>aziendali <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>contabilizzate <span class=\"_ _0\"></span>utilizzando <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>metodo <span class=\"_ _2\"></span>dell\u2019acquisiz<span class=\"_ _1\"></span>ione <span class=\"_ _0\"></span>previsto <span class=\"_ _2\"></span>dall\u2019IFRS <span class=\"_ _0\"></span>3 <span class=\"_ _2\"></span>rivisto nel <span class=\"_ _2\"></span>2008. <span class=\"_ _2\"></span>Se<span class=\"_ _0\"></span>condo <span class=\"_ _2\"></span>tale <span class=\"_ _2\"></span>metodo <span class=\"_ _2\"></span>il <span class=\"_ _f\"></span>corrispettivo <span class=\"_ _0\"></span>trasferito <span class=\"_ _2\"></span>in <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span><span class=\"ff1b\">business <span class=\"_ _2\"></span>combination</span> <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _f\"></span>valutato <span class=\"_ _2\"></span>al <span class=\"_ _f\"></span><span class=\"ff1b\">fair <span class=\"_ _2\"></span>value</span><span class=\"lsc\">, </span>determinato come <span class=\"_ _1\"></span>somma dei <span class=\"ff1b lsf\">fa<span class=\"ls0\">ir <span class=\"_ _1\"></span>value<span class=\"ff19\"> delle atti<span class=\"_ _1\"></span>vit\u00e0 trasferit<span class=\"_ _1\"></span>e e delle pas<span class=\"_ _1\"></span>sivit\u00e0 assunte dal <span class=\"_ _4\"></span>G<span class=\"_ _0\"></span>ruppo all<span class=\"_ _1\"></span>a data di </span></span></span>acquisizione <span class=\"_ _1\"></span>e degli<span class=\"_ _1\"></span> strume<span class=\"_ _1\"></span>nti di <span class=\"_ _1\"></span>capitale e<span class=\"_ _1\"></span>messi in ca<span class=\"_ _4\"></span>mbio del controll<span class=\"_ _1\"></span>o dell\u2019enti<span class=\"_ _1\"></span>t\u00e0 acquisita<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span> Gli o<span class=\"_ _4\"></span>neri accessori alla transazione so<span class=\"_ _4\"></span>no rilevati a conto economico nel <span class=\"_ _1\"></span>momento in cui sono<span class=\"_ _1\"></span> sostenuti. I <span class=\"_ _2\"></span>corrispettivi <span class=\"_ _0\"></span>sottoposti <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>condizione, <span class=\"_ _2\"></span>considerati <span class=\"_ _0\"></span>parte <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>prezzo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>trasferi<span class=\"_ _1\"></span>mento, <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alutati <span class=\"_ _0\"></span>al <span class=\"_ _f\"></span><span class=\"ff1b\">fair <span class=\"_ _2\"></span>value</span> alla data<span class=\"_ _1\"></span> di acquisizione. Eventuali<span class=\"_ _1\"></span> variazioni s<span class=\"_ _1\"></span>uccessive di <span class=\"ff1b\">fair value</span>, so<span class=\"_ _1\"></span>no rilevate a conto <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>conomico. Alla data di acqui<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>izione le att<span class=\"_ _1\"></span>ivit\u00e0 identificabili<span class=\"_ _1\"></span> acquisi<span class=\"_ _1\"></span>te e le passivit\u00e0 as<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>unte son<span class=\"_ _1\"></span>o rilevate al <span class=\"ff1b\">fair value</span>. L\u2019avviamento <span class=\"_\"> </span>\u00e8 <span class=\"_ _c\"> </span>determinato <span class=\"_ _c\"> </span>come <span class=\"_\"> </span>l\u2019eccedenza <span class=\"_ _c\"> </span>tra <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>somma <span class=\"_\"> </span>dei <span class=\"_ _c\"> </span>corrispettivi <span class=\"_ _c\"> </span>trasferiti <span class=\"_\"> </span>nell\u2019aggregazione aziendale, <span class=\"_ _c\"> </span>del <span class=\"_ _d\"> </span>valore <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>patrimonio <span class=\"_ _c\"> </span>ne<span class=\"_ _0\"></span>tto <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>pertinenza <span class=\"_ _c\"> </span>di <span class=\"_ _d\"> </span>interessenze <span class=\"_ _d\"> </span>di <span class=\"_ _c\"> </span>minoranza <span class=\"_ _d\"> </span>e <span class=\"_ _d\"> </span>del <span class=\"_ _e\"> </span><span class=\"ff1b\">fair <span class=\"_ _d\"> </span>value</span> dell\u2019eventuale <span class=\"_ _11\"> </span>partecipazio<span class=\"_ _1\"></span>ne <span class=\"_ _b\"> </span>precedentem<span class=\"_ _1\"></span>ente <span class=\"_ _b\"> </span>detenuta <span class=\"_ _b\"> </span>nell\u2019impresa <span class=\"_ _11\"> </span>acquisita <span class=\"_ _11\"> </span>rispetto <span class=\"_ _b\"> </span>al <span class=\"_ _b\"> </span><span class=\"ff1b\">fa<span class=\"_ _0\"></span>ir <span class=\"_ _11\"> </span>va<span class=\"_ _0\"></span>lue<span class=\"ff19\"> <span class=\"_ _b\"> </span>delle </span></span>attivit\u00e0 <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>tte <span class=\"_ _2\"></span>acquisite <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>assunte <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _f\"></span>di <span class=\"_ _2\"></span>acquisizione. <span class=\"_ _0\"></span>Se <span class=\"_ _f\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>nette <span class=\"_ _2\"></span>acquisite <span class=\"_ _2\"></span>e passivit\u00e0 assunte all<span class=\"_ _1\"></span>a data di acquisiz<span class=\"_ _1\"></span>ione eccede la somma d<span class=\"_ _1\"></span>ei corrispettivi trasferiti, del valor<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> del patrimon<span class=\"_ _1\"></span>io netto <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>pertinenza <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>interess<span class=\"_ _1\"></span>enze <span class=\"_ _4\"></span>di <span class=\"_ _3\"></span>minoranza <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span><span class=\"ff1b\">fair <span class=\"_ _4\"></span>value<span class=\"ff19\"> <span class=\"_ _4\"></span><span class=\"ff1a\">dell\u2019eventual<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>partecipaz<span class=\"_ _1\"></span>ione <span class=\"_ _4\"></span>precedentem<span class=\"_ _1\"></span>ente </span></span></span>detenuta nell\u2019i<span class=\"_ _1\"></span>mpresa acqui<span class=\"_ _1\"></span>sita, tale eccedenza<span class=\"_ _1\"></span> \u00e8 rilevata<span class=\"_ _1\"></span> immediatamente a co<span class=\"_ _1\"></span>nto economico com<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> provent<span class=\"_ _1\"></span>o de<span class=\"ls0\">rivante dall<span class=\"_ _1\"></span>a transazion<span class=\"_ _1\"></span>e conclusa. </span>Le quote di patrimonio nett<span class=\"_ _1\"></span>o di interessenza di minora<span class=\"_ _1\"></span>nza, alla data di acquisizi<span class=\"_ _1\"></span>one, possono ess<span class=\"_ _1\"></span>ere valutate al fair value<span class=\"ff19\"> oppure in propor<span class=\"_ _1\"></span>zione alla quota di parteci<span class=\"_ _1\"></span>pazione di minoranza<span class=\"_ _1\"></span> nelle att<span class=\"_ _1\"></span>ivit\u00e0 identificabili de<span class=\"ff1a\">ll\u2019entit\u00e0 </span></span>acquisita. La <span class=\"_ _1\"></span>scelta del met<span class=\"_ _1\"></span>odo di valutazi<span class=\"_ _1\"></span>one \u00e8 effettu<span class=\"_ _4\"></span>ata transazione per transazi<span class=\"_ _1\"></span>one.<span class=\"_ _0\"></span> Business combin<span class=\"_ _1\"></span>ation<span class=\"ff19\"> realizzate in pi\u00f9 fasi<span class=\"_ _1\"></span> </span>Qualora <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span><span class=\"ff1b\">business <span class=\"_ _f\"></span>combination</span> <span class=\"_ _f\"></span>sia <span class=\"_ _f\"></span>realizzata <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>pi\u00f9 <span class=\"_ _f\"></span>fasi, <span class=\"_ _a\"></span>la <span class=\"_ _2\"></span>partecipazione <span class=\"_ _f\"></span>precedentem<span class=\"_ _1\"></span>ente <span class=\"_ _f\"></span>detenuta <span class=\"_ _f\"></span>dal Grupp<span class=\"ff1a\">o <span class=\"_ _2\"></span>nell\u2019entit\u00e0 <span class=\"_ _2\"></span>acquisita <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _f\"></span>valutata <span class=\"_ _2\"></span>al <span class=\"_ _f\"></span><span class=\"ff1b\">fair <span class=\"_ _2\"></span>value</span></span> <span class=\"_ _f\"></span><span class=\"ff1a\">alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>acquisizi<span class=\"_ _1\"></span>one <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>controllo <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>l\u2019eventual<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>utile <span class=\"_ _2\"></span>o </span>perdita <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>ne <span class=\"_ _a\"></span>consegue <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>rilevata <span class=\"_ _a\"></span>a <span class=\"_ _10\"></span>conto <span class=\"_ _f\"></span>economico. <span class=\"_ _a\"></span>La <span class=\"_ _a\"></span>partecipazion<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>precedentemente <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>tenuta <span class=\"_ _f\"></span>viene quindi tratta<span class=\"_ _1\"></span>ta come se fo<span class=\"_ _1\"></span>sse venduta <span class=\"_ _1\"></span>e riacquistata alla data<span class=\"_ _1\"></span> in cui si ottiene il co<span class=\"_ _1\"></span>ntrollo. Aggregazioni aziendali<span class=\"_ _1\"></span> realizzate nel co<span class=\"_ _1\"></span>rso del 2022 Nel <span class=\"_ _0\"></span>corso dell\u2019esercizio 2022 <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>state re<span class=\"_ _0\"></span>alizzate operazioni di <span class=\"_ _0\"></span>Aggregazione aziendale <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>definite nei punti precedenti<span class=\"_ _1\"></span>. Completamento dell<span class=\"_ _1\"></span>e attivit\u00e0 contabili rela<span class=\"_ _1\"></span>tive all\u2019acquisizi<span class=\"_ _1\"></span>one Seli Overseas S.p.A<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>Cos\u00ec <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>illustrato <span class=\"_ _0\"></span>nelle <span class=\"_ _2\"></span>note <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>Bilancio<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>consolidato <span class=\"_ _0\"></span>chiuso <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _0\"></span>2021, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>rinvia <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>maggiori dettagli, con <span class=\"_ _1\"></span>effetto dal 27 l<span class=\"_ _1\"></span>uglio 2021, Webui<span class=\"_ _1\"></span>ld ha acquisito il 100%<span class=\"_ _1\"></span> delle quot<span class=\"_ _1\"></span>e di Seli Oversea<span class=\"_ _1\"></span>s S.p.A. Alla <span class=\"_\"> </span>data<span class=\"_ _1\"></span> <span class=\"_\"> </span>di <span class=\"_\"> </span>acq<span class=\"_ _4\"></span>uisizione, <span class=\"_\"> </span>il <span class=\"_\"> </span>valor<span class=\"_ _1\"></span>e <span class=\"_\"> </span>corrent<span class=\"_ _1\"></span>e <span class=\"_\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_\"> </span>e <span class=\"_ _b\"> </span>passivit\u00e0 <span class=\"_\"> </span>acquisite<span class=\"_ _1\"></span> <span class=\"_\"> </span>era <span class=\"_ _b\"> </span>stato <span class=\"_\"> </span>provvisoriam<span class=\"_ _1\"></span>ente determinato in <span class=\"_ _0\"></span>\u20ac <span class=\"_ _0\"></span>9,75 <span class=\"_ _0\"></span>milioni. <span class=\"_ _0\"></span>Il <span class=\"_ _0\"></span>Gruppo, <span class=\"_ _0\"></span>cos\u00ec <span class=\"_ _0\"></span>come previsto <span class=\"_ _0\"></span>dall\u2019IFRS 3, <span class=\"_ _2\"></span>si <span class=\"_ _0\"></span>era <span class=\"_ _0\"></span>comunque avvals<span class=\"_ _0\"></span><span class=\"ff19\">o <span class=\"_ _2\"></span>della finestra </span>di 12 mesi p<span class=\"_ _1\"></span>er il completam<span class=\"_ _1\"></span>ento del processo<span class=\"_ _1\"></span> di <span class=\"ff1b\">Purchase Price Alloc<span class=\"_ _1\"></span>ation<span class=\"ff19\"> (PPA). </span></span>Di <span class=\"_ _f\"></span>conseguenza, <span class=\"_ _2\"></span>nel <span class=\"_ _f\"></span>corso <span class=\"_ _2\"></span>del <span class=\"_ _f\"></span>2022, <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>state <span class=\"_ _2\"></span>completate <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>identificazione <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>valutazione <span class=\"_ _2\"></span>dei <span class=\"_ _10\"></span><span class=\"ff1b\">fair </span>value<span class=\"ff19\"> <span class=\"_ _2\"></span>delle <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _f\"></span>passivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _2\"></span>Seli <span class=\"_ _2\"></span>Ove<span class=\"_ _0\"></span>rseas <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>.p.A., <span class=\"_ _2\"></span>dalle <span class=\"_ _2\"></span>quali <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _f\"></span>emersa <span class=\"_ _2\"></span>alcuna <span class=\"_ _2\"></span>differenza <span class=\"_ _2\"></span>rispetto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>a </span>quanto rappres<span class=\"_ _1\"></span>entato nel Bi<span class=\"_ _1\"></span>lancio consolidato chius<span class=\"_ _4\"></span>o al 31 dicembre 20<span class=\"ls1e\">21</span>. Nella <span class=\"_ _a\"></span>tabella <span class=\"_ _f\"></span>seguente <span class=\"_ _f\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _f\"></span>riportata <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>sintesi, <span class=\"_ _f\"></span>tratta <span class=\"_ _a\"></span>dal <span class=\"_ _a\"></span>Bilancio <span class=\"_ _a\"></span>consolidato <span class=\"_ _f\"></span>al <span class=\"_ _a\"></span>31 <span class=\"_ _11\"> </span>dicembre <span class=\"_ _f\"></span>2021, <span class=\"_ _a\"></span>della Pu<span class=\"ls0\">rchase Price<span class=\"_ _1\"></span> Allocation<span class=\"_ _1\"></span>s<span class=\"ff19\"> (PPA). </span></span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Corrispettivo per l'acquisizione della quota di controllo 12.767<span class=\"fca sc0\"> </span>Attivit\u00e0 nette acquisite 9.752<span class=\"fca sc0\"> </span>Goodwill 3.015",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__47": {
   "value": "6. Informazioni per settori di attivit\u00e0 L\u2019informativa <span class=\"_ _2\"></span><span class=\"ff19\">economico-finanziaria <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>settore <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>proposta <span class=\"_ _2\"></span>secondo <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span>macro <span class=\"_ _f\"></span>ripartizione <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>tipo <span class=\"_ _f\"></span>geografico,<span class=\"_ _1\"></span> </span>basata <span class=\"_ _10\"></span>sulle <span class=\"_ _10\"> </span>logiche <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>analisi <span class=\"_ _10\"></span>gestionale <span class=\"_ _10\"></span>adottate <span class=\"_ _10\"></span>dal <span class=\"_ _10\"> </span><span class=\"ff1b\">management, <span class=\"_ _10\"> </span><span class=\"ff1a\">secondo <span class=\"_ _10\"> </span>i <span class=\"_ _11\"> </span>segmenti <span class=\"_ _10\"></span>\u201cItalia\u201d, <span class=\"_ _10\"></span>\u201cEstero\u201d <span class=\"_ _10\"></span>e </span></span>\u201cGruppo Lane\u201d<span class=\"_ _1\"></span>.<span class=\"ff19\"> </span>I costi af<span class=\"_ _1\"></span>ferenti al<span class=\"_ _1\"></span>le attivit\u00e0<span class=\"_ _1\"></span> della Capogruppo <span class=\"_ _1\"></span>Webuild <span class=\"_ _4\"></span>S.p.A., definiti <span class=\"_ _1\"></span>costi <span class=\"ff1a\">\u201c<span class=\"ff1b\">Corporate</span>\u201d <span class=\"_ _1\"></span>sono attribuit<span class=\"_ _1\"></span>i al <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ettore </span>Italia e sono r<span class=\"_ _1\"></span>elativi a: \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">pianificazione d<span class=\"_ _1\"></span>elle risorse <span class=\"_ _1\"></span>umane e finanzia<span class=\"_ _1\"></span>rie del Gruppo; </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">coordinamento <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>supporto <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>adempimenti <span class=\"_ _2\"></span>amministrativi, <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>iscali, <span class=\"_ _2\"></span>legali <span class=\"_ _f\"></span>e <span class=\"_ _10\"></span>societari, <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>comunicazione<span class=\"_ _4\"></span> </span></span>istituzionale <span class=\"_ _1\"></span>e gestionale alle Soci<span class=\"_ _1\"></span>et\u00e0 del Gr<span class=\"_ _1\"></span>uppo. Nel corso dell\u2019<span class=\"_ _1\"></span>esercizio 202<span class=\"_ _1\"></span>2<span class=\"ff19\"> </span>tali costi sono stati com<span class=\"_ _1\"></span>plessiva<span class=\"_ _1\"></span>mente pari a \u20ac<span class=\"ff19\"> 198,3 </span>mili<span class=\"_ _1\"></span>oni (\u20ac <span class=\"ff19\">165,4 milioni<span class=\"_ _1\"></span>). </span>La Direzione Azien<span class=\"_ _1\"></span>dale misura i ri<span class=\"_ _1\"></span>sultati dei s<span class=\"_ _1\"></span>ettori sopra identificati in ba<span class=\"_ _4\"></span>se al risultato operati<span class=\"_ _1\"></span>vo (EBIT).  Da un punto di <span class=\"_ _1\"></span>vista della <span class=\"_ _1\"></span>struttura pat<span class=\"_ _1\"></span>rimoniale i setto<span class=\"_ _1\"></span>ri sono valutati<span class=\"_ _1\"></span> in base al capit<span class=\"_ _1\"></span>ale investito n<span class=\"_ _1\"></span>etto.<span class=\"_ _0\"></span> Le <span class=\"_\"> </span>note <span class=\"_ _b\"> </span>descrittive <span class=\"_\"> </span>sull\u2019an<span class=\"_ _1\"></span>damento <span class=\"_ _b\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_\"> </span>periodo<span class=\"_ _1\"></span> <span class=\"_\"> </span>per <span class=\"_ _b\"> </span>settori <span class=\"_\"> </span>di <span class=\"_\"> </span>att<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _b\"> </span>sono <span class=\"_\"> </span>riportate <span class=\"_ _b\"> </span>ne<span class=\"_ _0\"></span>lla <span class=\"_\"> </span><span class=\"ff19\">Relazione <span class=\"_\"> </span>sulla<span class=\"_ _4\"></span> </span>gestione.  Si <span class=\"_ _2\"></span>precisa <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>nell\u2019esercizio <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>tate <span class=\"_ _0\"></span>rielaborate <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>modalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span><span class=\"ff19\">aggregazione <span class=\"_ _0\"></span>delle <span class=\"_ _f\"></span>informazi<span class=\"_ _1\"></span>oni <span class=\"_ _2\"></span>per </span>settori <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fine <span class=\"_ _f\"></span>di <span class=\"_ _2\"></span>continuarne <span class=\"_ _2\"></span>a <span class=\"_ _f\"></span>garantir<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>la <span class=\"_ _2\"></span>corrispondenza<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>con <span class=\"_ _f\"></span>il <span class=\"_ _2\"></span>sistema <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>reporting <span class=\"_ _f\"></span>in <span class=\"_ _2\"></span>uso <span class=\"_ _2\"></span>al <span class=\"_ _f\"></span><span class=\"ff1b\">Top </span>Management<span class=\"ff19\">. <span class=\"ff1a\">Sono <span class=\"_ _1\"></span>stati cons<span class=\"_ _1\"></span>eguentement<span class=\"_ _1\"></span>e ridetermi<span class=\"_ _1\"></span>nati anche i relati<span class=\"_ _1\"></span>vi dati comparati<span class=\"_ _1\"></span>vi dell\u2019eserciz<span class=\"_ _1\"></span>io 2021<span class=\"_ _0\"></span><span class=\"ff19\">. </span></span></span>Di <span class=\"_ _b\"> </span>se<span class=\"_ _0\"></span>guito <span class=\"_ _b\"> </span>si <span class=\"_ _b\"> </span>espongono <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>prospetti <span class=\"_ _b\"> </span>riepilogativi <span class=\"_ _b\"> </span>dell\u2019andamento <span class=\"_ _b\"> </span>economico <span class=\"_ _b\"> </span>consolidato <span class=\"_ _11\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>della <span class=\"_ _b\"> </span>situazione patrimoniale <span class=\"_ _4\"></span>finanziaria con<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>olidata al<span class=\"_ _1\"></span> 31 <span class=\"_ _1\"></span>dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 e i<span class=\"_ _1\"></span> risp<span class=\"_ _1\"></span>ettivi <span class=\"_ _1\"></span>periodi c<span class=\"_ _1\"></span>omparativi <span class=\"_ _1\"></span>per s<span class=\"_ _1\"></span>ettore di<span class=\"_ _4\"></span> attivit\u00e0.<span class=\"fc5\"> </span>Conto economico consolidato per settor<span class=\"_ _0\"></span>e operativo - <span class=\"_ _0\"></span>Esercizio 2021 Italia *<span class=\"fca sc0\"> </span>Estero<span class=\"fca sc0\"> </span>Gruppo LANE<span class=\"fca sc0\"> </span>Totale Gruppo<span class=\"fca sc0\"> </span>(valori in Euro/000)<span class=\"_ _1\"></span> Ricavi da contratti verso clienti 1.817.195<span class=\"fca sc0\"> </span>3.223.564<span class=\"fca sc0\"> </span>937.062<span class=\"fca sc0\"> </span>5.977.821<span class=\"fca sc0\"> </span>Altri proventi 158.916<span class=\"fca sc0\"> </span>277.284<span class=\"fca sc0\"> </span>6.313<span class=\"fca sc0\"> </span>442.513<span class=\"fca sc0\"> </span>Totale ricavi 1.976.<span class=\"ls1c\">111</span><span class=\"fca sc0\"> </span>3.500.848<span class=\"fca sc0\"> </span>943.375<span class=\"fca sc0\"> </span>6.420.334<span class=\"fca sc0\"> </span>Costi Costi della produzione (1.400.076)<span class=\"fca sc0\"> </span>(2.568.387)<span class=\"fca sc0\"> </span>(688.419)<span class=\"fca sc0\"> </span>(4.656.882)<span class=\"fca sc0\"> </span>Costi del personale (278.438)<span class=\"fca sc0\"> </span>(542.939)<span class=\"fca sc0\"> </span>(280.543)<span class=\"fca sc0\"> </span>(1.101.920)<span class=\"fca sc0\"> </span>Altri costi operativi (246.453)<span class=\"fca sc0\"> </span>(93.109)<span class=\"fca sc0\"> </span>(8.259)<span class=\"fca sc0\"> </span>(347.821)<span class=\"fca sc0\"> </span>Totale costi (1.924.967)<span class=\"fca sc0\"> </span>(3.204.435)<span class=\"fca sc0\"> </span>(977.221)<span class=\"fca sc0\"> </span>(6.106.623)<span class=\"fca sc0\"> </span>Margine operativo lordo (EBITDA) 51.144<span class=\"fca sc0\"> </span>296.413<span class=\"fca sc0\"> </span>(33.846)<span class=\"fca sc0\"> </span>313.711<span class=\"fca sc0\"> </span>EBITDA % 2,6%<span class=\"fca sc0\"> </span>8,5%<span class=\"fca sc0\"> </span>-3,6%<span class=\"fca sc0\"> </span>4,9%<span class=\"fca sc0\"> </span>(Svalutazioni) Utilizzi (8.628)<span class=\"fca sc0\"> </span>(18.247)<span class=\"fca sc0\"> </span>(623)<span class=\"fca sc0\"> </span>(27.498)<span class=\"fca sc0\"> </span>Ammortamenti e accantonamenti (169.617)<span class=\"fca sc0\"> </span>(126.607)<span class=\"fca sc0\"> </span>(23.704)<span class=\"fca sc0\"> </span>(319.928)<span class=\"fca sc0\"> </span>Risultato operativo (EBIT) <span class=\"ls29\">**</span> (127.101)<span class=\"fca sc0\"> </span>151.559<span class=\"fca sc0\"> </span>(58.173)<span class=\"fca sc0\"> </span>(33.715)<span class=\"fca sc0\"> </span>Return on Sales  -0,5%<span class=\"fca sc0\"> </span>Gestione finanziaria e delle partecipazioni (111.654)<span class=\"fca sc0\"> </span>Risultato prima delle imposte (145.369)<span class=\"fca sc0\"> </span>Imposte (133.629)<span class=\"fca sc0\"> </span>Risultato delle attivit\u00e0 continuative (278.998)<span class=\"fca sc0\"> </span>Risultato netto derivante dalle attivit\u00e0 operative cessate 232<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Risultato netto dell'esercizio (278.766)<span class=\"fca sc0\"> </span>(*) Il <span class=\"_ _4\"></span>risu<span class=\"_ _0\"></span>ltato o<span class=\"_ _1\"></span>perativo in<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>lude oner<span class=\"_ _1\"></span>i <span class=\"ff1a\">relati<span class=\"_ _1\"></span>vi allo <span class=\"_ _1\"></span>sviluppo <span class=\"_ _4\"></span>del contenzioso <span class=\"_ _4\"></span>con l\u2019Ente Comm<span class=\"_ _1\"></span>ittente in <span class=\"_ _4\"></span>relazione all<span class=\"_ _1\"></span>a commessa <span class=\"_ _1\"></span>C.A.V.TO.MI.<span class=\"ff19\"> p<span class=\"_ _1\"></span>ari a <span class=\"_ _1\"></span><span class=\"ff1a\">\u20ac 131,<span class=\"_ _1\"></span>9<span class=\"fca sc0\"> </span></span></span></span>milioni (**) <span class=\"_ _4\"></span><span class=\"ff1a\">Il <span class=\"_ _1\"></span>risultato <span class=\"_ _4\"></span>operativo <span class=\"_ _4\"></span>include <span class=\"_ _4\"></span>i cost<span class=\"_ _4\"></span>i delle <span class=\"_ _4\"></span>strutture <span class=\"_ _4\"></span>centrali <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _4\"></span>altre spes<span class=\"_ _4\"></span>e generali <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>Webuild <span class=\"_ _4\"></span>S.p.A. <span class=\"_ _1\"></span>pari <span class=\"_ _4\"></span>a \u20ac <span class=\"_ _4\"></span><span class=\"ff19\">165,4 <span class=\"_ _4\"></span><span class=\"ff1a\">mil<span class=\"_ _0\"></span>ioni <span class=\"_ _4\"></span>(di <span class=\"_ _1\"></span>cui <span class=\"_ _4\"></span>\u20ac <span class=\"ff19\">62,4 <span class=\"_ _3\"></span>milioni <span class=\"_ _1\"></span>attribu<span class=\"_ _1\"></span>iti<span class=\"fca sc0\"> </span></span></span></span></span>al settore Italia e \u20ac <span class=\"ff19\">1<span class=\"_ _1\"></span>03 milioni al setto<span class=\"_ _4\"></span>re estero) </span>Conto economico consolidato per <span class=\"_ _0\"></span>settore operativo - <span class=\"_ _0\"></span>Esercizio 2022 Italia<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Estero<span class=\"fca sc0\"> </span>Gruppo LANE<span class=\"fca sc0\"> </span>Totale Gruppo<span class=\"fca sc0\"> </span>(valori in Euro/000)<span class=\"_ _1\"></span> Ricavi da contratti verso clienti 2.185.871<span class=\"fca sc0\"> </span>4.265.781<span class=\"fca sc0\"> </span>1.204.354<span class=\"fca sc0\"> </span>7.656.006<span class=\"fca sc0\"> </span>Altri proventi 219.106<span class=\"fca sc0\"> </span>214.603<span class=\"fca sc0\"> </span>1.438<span class=\"fca sc0\"> </span>435.147<span class=\"fca sc0\"> </span>Totale ricavi 2.404.977<span class=\"fca sc0\"> </span>4.480.384<span class=\"fca sc0\"> </span>1.205.792<span class=\"fca sc0\"> </span>8.091.153<span class=\"fca sc0\"> </span>Costi Costi della produzione (1.523.285)<span class=\"fca sc0\"> </span>(3.333.892)<span class=\"fca sc0\"> </span>(880.876)<span class=\"fca sc0\"> </span>(5.738.053)<span class=\"fca sc0\"> </span>Costi del personale (332.102)<span class=\"fca sc0\"> </span>(749.353)<span class=\"fca sc0\"> </span>(366.150)<span class=\"fca sc0\"> </span>(1.447.605)<span class=\"fca sc0\"> </span>Altri costi operativi (171.015)<span class=\"fca sc0\"> </span>(137.034)<span class=\"fca sc0\"> </span>(14.701)<span class=\"fca sc0\"> </span>(322.750)<span class=\"fca sc0\"> </span>Totale costi (2.026.402)<span class=\"fca sc0\"> </span>(4.220.279)<span class=\"fca sc0\"> </span>(1.261.727)<span class=\"fca sc0\"> </span>(7.508.408)<span class=\"fca sc0\"> </span>Margine operativo lordo (EBITDA)  378.575<span class=\"fca sc0\"> </span>260.105<span class=\"fca sc0\"> </span>(55.935)<span class=\"fca sc0\"> </span>582.745<span class=\"fca sc0\"> </span>EBITDA % 15,7%<span class=\"fca sc0\"> </span>5,8%<span class=\"fca sc0\"> </span>-4,6%<span class=\"fca sc0\"> </span>7,2%<span class=\"fca sc0\"> </span>(Svalutazioni) Utilizzi 214<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(84.259)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(84.045)<span class=\"fca sc0\"> </span>Ammortamenti e accantonamenti (146.030)<span class=\"fca sc0\"> </span>(123.158)<span class=\"fca sc0\"> </span>(38.435)<span class=\"fca sc0\"> </span>(307.623)<span class=\"fca sc0\"> </span>Risultato operativo (EBIT) * 232.759<span class=\"fca sc0\"> </span>52.688<span class=\"fca sc0\"> </span>(94.370)<span class=\"fca sc0\"> </span>191.077<span class=\"fca sc0\"> </span>Return on Sales  2,4%<span class=\"fca sc0\"> </span>Gestione finanziaria e delle partecipazioni (80.285)<span class=\"fca sc0\"> </span>Risultato prima delle imposte 110.792<span class=\"fca sc0\"> </span>Imposte (76.290)<span class=\"fca sc0\"> </span>Risultato delle attivit\u00e0 continuative 34.502<span class=\"fca sc0\"> </span>Risultato netto derivante dalle attivit\u00e0 operative cessate (17.972)<span class=\"fca sc0\"> </span>Risultato netto dell'esercizio 16.530<span class=\"fca sc0\"> </span>(*) <span class=\"_ _1\"></span>Il <span class=\"_ _1\"></span>risultato <span class=\"_ _1\"></span>operativo <span class=\"_ _4\"></span>include i <span class=\"_ _4\"></span>costi delle <span class=\"_ _4\"></span>strutture <span class=\"_ _1\"></span>centrali <span class=\"_ _4\"></span>e le altre <span class=\"_ _4\"></span>spese <span class=\"_ _4\"></span>generali<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff1a\">Webuild <span class=\"_ _1\"></span>S.p.A. <span class=\"_ _4\"></span>pari a <span class=\"_ _4\"></span>\u20ac <span class=\"ff19\">198,3 <span class=\"_ _4\"></span>milioni (di <span class=\"_ _4\"></span>cui <span class=\"ff1a\">\u20ac</span> 84,<span class=\"_ _1\"></span>9 mi<span class=\"_ _4\"></span>li<span class=\"_ _0\"></span>oni <span class=\"_ _1\"></span>attribuiti<span class=\"_ _1\"></span><span class=\"fca sc0\"> </span></span></span>al settore Italia <span class=\"ls77\">e </span><span class=\"ff1a\">\u20ac 1<span class=\"_ _1\"></span>13,4 milioni al <span class=\"_ _1\"></span>settore estero)<span class=\"ff19\"> </span></span>Situazione patrimoniale finanziaria consolidata al 31 dic<span class=\"_ _0\"></span>embre 2021 per settore operativo<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Estero<span class=\"fca sc0\"> </span>Gruppo LANE<span class=\"fca sc0\"> </span>Totale Gruppo<span class=\"fca sc0\"> </span>(valori in Euro/000)<span class=\"_ _1\"></span> Immobilizzazioni 819.447<span class=\"fca sc0\"> </span>1.075.045<span class=\"fca sc0\"> </span>176.503<span class=\"fca sc0\"> </span>2.070.995 Attivit\u00e0 (passivit\u00e0) destinate alla vendita 26.225<span class=\"fca sc0\"> </span>(1.377)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>24.848<span class=\"fca sc0\"> </span>Fondi rischi (70.120)<span class=\"fca sc0\"> </span>(72.541)<span class=\"fca sc0\"> </span>(79.930)<span class=\"fca sc0\"> </span>(222.591)<span class=\"fca sc0\"> </span>TFR e benefici ai dipendenti (24.521)<span class=\"fca sc0\"> </span>(14.421)<span class=\"fca sc0\"> </span>(11.745)<span class=\"fca sc0\"> </span>(50.687)<span class=\"fca sc0\"> </span>Attivit\u00e0 (passivit\u00e0) tributarie 390.982<span class=\"fca sc0\"> </span>(49.776)<span class=\"fca sc0\"> </span>33.793<span class=\"fca sc0\"> </span>374.999<span class=\"fca sc0\"> </span>Capitale circolante netto (1.963.367)<span class=\"fca sc0\"> </span>1.291.955<span class=\"fca sc0\"> </span>(133.230)<span class=\"fca sc0\"> </span>(804.642)<span class=\"fca sc0\"> </span>Capitale investito netto (821.354)<span class=\"fca sc0\"> </span>2.228.885<span class=\"fca sc0\"> </span>(14.609)<span class=\"fca sc0\"> </span>1.392.922<span class=\"fca sc0\"> </span>Patrimonio netto 1.859.599<span class=\"fca sc0\"> </span>Posizione finanziaria netta (466.677)<span class=\"fca sc0\"> </span>Totale risorse finanziarie 1.392.922<span class=\"fca sc0\"> </span>Situazione patrimoniale finanziaria consolidata al 31 dic<span class=\"_ _0\"></span>embre 2022 per settore operativo<span class=\"_ _0\"></span> Italia<span class=\"fca sc0\"> </span>Estero<span class=\"fca sc0\"> </span>Gruppo LANE<span class=\"fca sc0\"> </span>Totale Gruppo<span class=\"fca sc0\"> </span>(valori in Euro/000)<span class=\"_ _1\"></span> Immobilizzazioni 767.987<span class=\"fca sc0\"> </span>1.115.939<span class=\"fca sc0\"> </span>175.114<span class=\"fca sc0\"> </span>2.059.040 Attivit\u00e0 (passivit\u00e0) destinate alla vendita -<span class=\"fca sc0\"> </span>849<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>849<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Fondi rischi (91.981)<span class=\"fca sc0\"> </span>(19.598)<span class=\"fca sc0\"> </span>(87.300)<span class=\"fca sc0\"> </span>(198.879)<span class=\"fca sc0\"> </span>TFR e benefici ai dipendenti (23.293)<span class=\"fca sc0\"> </span>(16.171)<span class=\"fca sc0\"> </span>(13.142)<span class=\"fca sc0\"> </span>(52.606)<span class=\"fca sc0\"> </span>Attivit\u00e0 (passivit\u00e0) tributarie 338.184<span class=\"fca sc0\"> </span>36.844<span class=\"fca sc0\"> </span>62.421<span class=\"fca sc0\"> </span>437.449<span class=\"fca sc0\"> </span>Capitale circolante netto (1.845.492)<span class=\"fca sc0\"> </span>1.256.328<span class=\"fca sc0\"> </span>13.200<span class=\"fca sc0\"> </span>(575.964)<span class=\"fca sc0\"> </span>Capitale investito netto (854.595)<span class=\"fca sc0\"> </span>2.374.191<span class=\"fca sc0\"> </span>150.293<span class=\"fca sc0\"> </span>1.669.889<span class=\"fca sc0\"> </span>Patrimonio netto 1.935.074<span class=\"fca sc0\"> </span>Posizione finanziaria netta (265.185)<span class=\"fca sc0\"> </span>Totale risorse finanziarie 1.669.889",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__48": {
   "value": "7.1. Immobili, impia<span class=\"_ _1\"></span>nti e macchi<span class=\"_ _1\"></span>nari<span class=\"ff19\"> </span>I va<span class=\"_ _1\"></span>lori lordi e<span class=\"_ _1\"></span> netti degli Im<span class=\"_ _4\"></span>mobili, impianti e macchina<span class=\"_ _4\"></span>ri sono indica<span class=\"_ _1\"></span>ti nella t<span class=\"_ _1\"></span>abella seguen<span class=\"_ _4\"></span>te.<span class=\"ff19\"> </span>31 dicembre 2021 31 dicembre 2022 (Valori in Euro/00<span class=\"_ _1\"></span>0) Costo<span class=\"fca sc0\"> </span>Fondo<span class=\"fca sc0\"> </span>Netto<span class=\"fca sc0\"> </span>Costo<span class=\"fca sc0\"> </span>Fondo<span class=\"fca sc0\"> </span>Netto<span class=\"fca sc0\"> </span>Terreni 13.384<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>13.384<span class=\"fca sc0\"> </span>13.591<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>13.591<span class=\"fca sc0\"> </span>Fabbricati 185.057<span class=\"fca sc0\"> </span>(100.363)<span class=\"fca sc0\"> </span>84.694<span class=\"fca sc0\"> </span>208.227<span class=\"fca sc0\"> </span>(93.166)<span class=\"fca sc0\"> </span>115.061<span class=\"fca sc0\"> </span>Impianti e macchinari 1.147.577<span class=\"fca sc0\"> </span>(779.570)<span class=\"fca sc0\"> </span>368.007<span class=\"fca sc0\"> </span>1.202.056<span class=\"fca sc0\"> </span>(788.241)<span class=\"fca sc0\"> </span>413.815<span class=\"fca sc0\"> </span>Attrezzature industriali e commerciali 114.864<span class=\"fca sc0\"> </span>(100.062)<span class=\"fca sc0\"> </span>14.802<span class=\"fca sc0\"> </span>126.461<span class=\"fca sc0\"> </span>(102.128)<span class=\"fca sc0\"> </span>24.333<span class=\"fca sc0\"> </span>Altri beni 87.105<span class=\"fca sc0\"> </span>(74.454)<span class=\"fca sc0\"> </span>12.651<span class=\"fca sc0\"> </span>84.507<span class=\"fca sc0\"> </span>(68.440)<span class=\"fca sc0\"> </span>16.067<span class=\"fca sc0\"> </span>Immobilizzazioni in corso e acconti 126.739<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>126.739<span class=\"fca sc0\"> </span>127.400<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>127.400<span class=\"fca sc0\"> </span>Totale 1.674.726<span class=\"fca sc0\"> </span>(1.054.449)<span class=\"fca sc0\"> </span>620.277<span class=\"fca sc0\"> </span>1.762.242<span class=\"fca sc0\"> </span>(1.051.975)<span class=\"fca sc0\"> </span>710.267<span class=\"fca sc0\"> </span>Le varia<span class=\"_ _1\"></span>zioni int<span class=\"_ _1\"></span>ervenut<span class=\"_ _1\"></span>e nel c<span class=\"_ _4\"></span>orso del periodo so<span class=\"_ _1\"></span>no riepilog<span class=\"_ _4\"></span>ate di seguit<span class=\"_ _4\"></span>o.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>31<span class=\"fca sc0\"> </span>Increm.<span class=\"fca sc0\"> </span>Amm.ti<span class=\"fca sc0\"> </span>Ripr. di valore<span class=\"fca sc0\"> </span>Riclass.<span class=\"fca sc0\"> </span>Alienaz.<span class=\"fca sc0\"> </span>Diff. Cambio<span class=\"fca sc0\"> </span>Var. Area<span class=\"fca sc0\"> </span>31<span class=\"fca sc0\"> </span>dicembre<span class=\"fca sc0\"> </span>(Sval.)/Riv.<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>dicembre<span class=\"fca sc0\"> </span>2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Terreni 13.384<span class=\"fca sc0\"> </span>56<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>151<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>13.591<span class=\"fca sc0\"> </span>Fabbricati 84.694<span class=\"fca sc0\"> </span>61.200<span class=\"fca sc0\"> </span>(23.700)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(5.923)<span class=\"fca sc0\"> </span>(1.210)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>115.061<span class=\"fca sc0\"> </span>Impianti e macchinario 368.007<span class=\"fca sc0\"> </span>123.142<span class=\"fca sc0\"> </span>(137.123)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>74.250<span class=\"fca sc0\"> </span>(10.586)<span class=\"fca sc0\"> </span>(3.739)<span class=\"fca sc0\"> </span>(136)<span class=\"fca sc0\"> </span>413.815<span class=\"fca sc0\"> </span>Attrezzature industriali e commerciali 14.802<span class=\"fca sc0\"> </span>23.119<span class=\"fca sc0\"> </span>(8.340)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.537<span class=\"fca sc0\"> </span>(11.085)<span class=\"fca sc0\"> </span>298<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>24.333<span class=\"fca sc0\"> </span>9.172<span class=\"fca sc0\"> </span>(4.738)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(605)<span class=\"fca sc0\"> </span>(365)<span class=\"fca sc0\"> </span>(48)<span class=\"fca sc0\"> </span>16.067<span class=\"fca sc0\"> </span>Altri beni 12.651<span class=\"fca sc0\"> </span>Immobilizzazioni in 126.739<span class=\"fca sc0\"> </span>55.956<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(56.386)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.091<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>127.400<span class=\"fca sc0\"> </span>corso e acconti Totale immobili, impianti e macchinari 620.277<span class=\"fca sc0\"> </span>272.645<span class=\"fca sc0\"> </span>(173.901)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>23.401<span class=\"fca sc0\"> </span>(28.199)<span class=\"fca sc0\"> </span>(3.774)<span class=\"fca sc0\"> </span>(184)<span class=\"fca sc0\"> </span>710.267<span class=\"fca sc0\"> </span>T<span class=\"_ _3\"></span>ra le v<span class=\"_ _4\"></span>ariazioni pi\u00f9 signific<span class=\"_ _1\"></span>ative<span class=\"_ _1\"></span> si segnala q<span class=\"_ _1\"></span>uant<span class=\"_ _1\"></span>o segue<span class=\"_ _1\"></span>:<span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">incremen<span class=\"_ _1\"></span>ti pari a <span class=\"_ _0\"></span>\u20ac 272,6 milioni, si riferi<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>cono in prev<span class=\"_ _4\"></span>alenz<span class=\"_ _4\"></span>a <span class=\"_ _0\"></span>agli inv<span class=\"_ _1\"></span>estime<span class=\"_ _1\"></span>nti eff<span class=\"_ _4\"></span>ettuati (i) dalla commessa </span></span>austr<span class=\"_ _4\"></span>aliana <span class=\"ff23\">Snowy <span class=\"_ _0\"></span>Hydro</span> <span class=\"_ _0\"></span>(\u20ac 76,3 milioni) <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il complet<span class=\"_ _4\"></span>amento del <span class=\"_ _0\"></span>cam<span class=\"_ _1\"></span>po base, <span class=\"_ _0\"></span>la messa <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>funzione della<span class=\"_ _4\"></span> terz<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span><span class=\"ff23\">T<span class=\"_ _4\"></span>unnel <span class=\"_ _4\"></span>Boring <span class=\"_ _4\"></span>Machine<span class=\"ff1a\"> <span class=\"_ _4\"></span>oltre <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>per <span class=\"_ _4\"></span>l\u2019<span class=\"_ _3\"></span>acquist<span class=\"_ _4\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>attr<span class=\"_ _1\"></span>ezz<span class=\"_ _4\"></span>ature <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>lo <span class=\"_ _4\"></span>scav<span class=\"_ _4\"></span>o del<span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>galle<span class=\"_ _1\"></span>rie <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>dizionale,<span class=\"_ _1\"></span> </span></span>(ii) <span class=\"_ _a\"></span>dal <span class=\"_ _10\"> </span>Consor<span class=\"_ _0\"></span>zio <span class=\"_ _10\"></span>Hirpinia <span class=\"_ _a\"></span>(\u20ac <span class=\"_ _10\"> </span>38,2 <span class=\"_ _10\"></span>milioni) <span class=\"_ _a\"></span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _10\"></span>all\u2019<span class=\"_ _3\"></span>acquisizione <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>moduli <span class=\"_ _a\"></span>pref<span class=\"_ _4\"></span>abbricati, <span class=\"_ _10\"></span>attr<span class=\"_ _4\"></span>ezza<span class=\"_ _4\"></span>ture <span class=\"_ _10\"></span>e macchinari <span class=\"_ _f\"></span>e <span class=\"_ _a\"></span>dalla <span class=\"_ _f\"></span>(iv) <span class=\"_ _f\"></span> <span class=\"_ _a\"></span>JV <span class=\"_ _a\"></span>TEL<span class=\"_ _3\"></span>T <span class=\"_ _a\"></span>lotto <span class=\"_ _f\"></span>2 <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>Francia<span class=\"_ _4\"></span> <span class=\"_ _10\"></span>(\u20ac <span class=\"_ _f\"></span>18,0 <span class=\"_ _f\"></span>milioni) <span class=\"_ _f\"></span>r<span class=\"_ _0\"></span>elativi<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>principalmen<span class=\"_ _4\"></span>te <span class=\"_ _a\"></span>ad <span class=\"_ _a\"></span>accon<span class=\"_ _1\"></span>ti <span class=\"_ _f\"></span>su <span class=\"_ _a\"></span>3 T<span class=\"_ _3\"></span>un<span class=\"_ _0\"></span>nel Boring <span class=\"_ _1\"></span>Machine <span class=\"ff1a\">e sui</span> <span class=\"ff1a\">f<span class=\"_ _4\"></span>abbrica<span class=\"_ _1\"></span>ti per il ca<span class=\"_ _1\"></span>mpo base;<span class=\"ff19\"> </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">ammortamenti <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>\u20ac <span class=\"_ _2\"></span>173,9 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>buona <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>riconducibili<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>alle <span class=\"_ _2\"></span>commesse <span class=\"_ _2\"></span><span class=\"ff1b\">Snowy </span></span></span>Hydro<span class=\"ff19\"> (Australi<span class=\"_ _1\"></span>a), Linea Fer<span class=\"_ _1\"></span>roviaria Milano-Genova e al<span class=\"_ _4\"></span> G<span class=\"_ _0\"></span>ruppo Lane; </span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">riclassifiche pari a <span class=\"_ _0\"></span>\u20ac 23,4 <span class=\"_ _0\"></span>milioni in <span class=\"_ _0\"></span>buona <span class=\"_ _0\"></span>parte relative a macchine e<span class=\"_ _0\"></span>d attrezzatur<span class=\"_ _0\"></span><span class=\"ff19\">e <span class=\"_ _0\"></span>detenute in <span class=\"_ _0\"></span><span class=\"ff1b\">leasing</span> <span class=\"_ _0\"></span>al </span></span></span>termine dell\u2019es<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rcizio precedent<span class=\"_ _1\"></span>e;<span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">alienazioni <span class=\"_ _4\"></span>pari <span class=\"_ _4\"></span>a \u20ac <span class=\"_ _3\"></span>28,2 <span class=\"_ _4\"></span>milioni i<span class=\"_ _1\"></span>n <span class=\"_ _4\"></span>prevalenza <span class=\"_ _4\"></span>riferite <span class=\"_ _4\"></span>alla <span class=\"_ _1\"></span>vendita <span class=\"_ _4\"></span>dell\u2019edificio <span class=\"_ _4\"></span>adibito <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>uffici <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>foresteria <span class=\"_ _4\"></span>sito </span></span>nel <span class=\"_ _a\"></span>Comune <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>Roma <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>Via <span class=\"_ _f\"></span>Agr<span class=\"_ _0\"></span>igento<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>(\u20ac <span class=\"_ _a\"></span>2,4 <span class=\"_ _a\"></span>milioni) <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>dismissione <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>alc<span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>i <span class=\"_ _f\"></span>mezzi <span class=\"_ _a\"></span>d\u2019opera <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>pi\u00f9 necessari <span class=\"_ _0\"></span>all\u2019esecuzio<span class=\"_ _4\"></span>ne <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>lavori <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Italia <span class=\"_ _0\"></span>(prevalentemente Linea <span class=\"_ _0\"></span>Ferroviaria Milano<span class=\"_ _2\"></span><span class=\"ff19\">-Genova), negli <span class=\"_ _0\"></span>Stati </span>Uniti e in Aust<span class=\"_ _1\"></span>ralia (<span class=\"ff1b\">Forrestfiel<span class=\"_ _1\"></span>d Airport Link<span class=\"ff19\"> a Perth)<span class=\"_ _1\"></span>. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__49-1": {
   "value": "7.2. A<span class=\"_ _1\"></span>ttivit\u00e0<span class=\"_ _1\"></span> per diritti di util<span class=\"_ _1\"></span>izz<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span><span class=\"ff19\"> </span>I va<span class=\"_ _1\"></span>lori lordi e<span class=\"_ _1\"></span> netti delle \u201c<span class=\"_ _5\"></span>A<span class=\"_ _1\"></span>ttivit\u00e0<span class=\"_ _1\"></span> per diritti di utilizz<span class=\"_ _4\"></span>o\u201d sono indic<span class=\"_ _4\"></span>ati nella t<span class=\"_ _4\"></span>abella seguent<span class=\"_ _1\"></span>e.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>31 dicembre 2021 31 dicembre 2022 (Valori in Euro/00<span class=\"_ _1\"></span>0) Costo<span class=\"fca sc0\"> </span>Fondo<span class=\"fca sc0\"> </span>Netto<span class=\"fca sc0\"> </span>Costo<span class=\"fca sc0\"> </span>Fondo<span class=\"fca sc0\"> </span>Netto<span class=\"fca sc0\"> </span>Diritti di utilizzo -Terreni 4.308<span class=\"fca sc0\"> </span>(2.453)<span class=\"fca sc0\"> </span>1.855<span class=\"fca sc0\"> </span>5.208<span class=\"fca sc0\"> </span>(3.628)<span class=\"fca sc0\"> </span>1.580<span class=\"fca sc0\"> </span>Diritti di utilizzo - Fabbricati 91.169<span class=\"fca sc0\"> </span>(46.681)<span class=\"fca sc0\"> </span>44.488<span class=\"fca sc0\"> </span>88.760<span class=\"fca sc0\"> </span>(52.358)<span class=\"fca sc0\"> </span>36.402<span class=\"fca sc0\"> </span>Diritti di utilizzo - Impianti e macchinari 249.734<span class=\"fca sc0\"> </span>(128.635)<span class=\"fca sc0\"> </span>121.099<span class=\"fca sc0\"> </span>197.189<span class=\"fca sc0\"> </span>(123.946)<span class=\"fca sc0\"> </span>73.243<span class=\"fca sc0\"> </span>Diritti di utilizzo - Attrezzature industriali e commerciali 1.632<span class=\"fca sc0\"> </span>(1.566)<span class=\"fca sc0\"> </span>66<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>575<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(551)<span class=\"fca sc0\"> </span>24<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Diritti di utilizzo - Altri beni 5.286<span class=\"fca sc0\"> </span>(3.154)<span class=\"fca sc0\"> </span>2.132<span class=\"fca sc0\"> </span>4.935<span class=\"fca sc0\"> </span>(2.641)<span class=\"fca sc0\"> </span>2.294<span class=\"fca sc0\"> </span>Totale 352.128<span class=\"fca sc0\"> </span>(182.489)<span class=\"fca sc0\"> </span>169.639<span class=\"fca sc0\"> </span>296.669<span class=\"fca sc0\"> </span>(183.124)<span class=\"fca sc0\"> </span>113.541<span class=\"fca sc0\"> </span>T<span class=\"_ _3\"></span>ale <span class=\"_ _4\"></span>voce \u00e8 <span class=\"_ _4\"></span>per lo <span class=\"_ _4\"></span>pi\u00f9 r<span class=\"_ _4\"></span>elativ<span class=\"_ _1\"></span>a a<span class=\"_ _1\"></span> beni <span class=\"_ _4\"></span>strumen<span class=\"_ _4\"></span>tali (<span class=\"_ _1\"></span>impian<span class=\"_ _4\"></span>ti,<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>macchine ed <span class=\"_ _4\"></span>attre<span class=\"_ _1\"></span>zz<span class=\"_ _1\"></span>atur<span class=\"_ _4\"></span>e) utilizz<span class=\"_ _4\"></span>ati <span class=\"_ _1\"></span>per l<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>sviluppo <span class=\"_ _4\"></span>dei prog<span class=\"_ _4\"></span>etti <span class=\"_ _f\"></span>in <span class=\"_ _2\"></span>cor<span class=\"_ _4\"></span>so <span class=\"_ _f\"></span>di <span class=\"_ _2\"></span>reali<span class=\"_ _1\"></span>zz<span class=\"_ _1\"></span>azione <span class=\"_ _2\"></span>oltre<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>dei <span class=\"_ _f\"></span>fabbric<span class=\"_ _1\"></span>ati <span class=\"_ _2\"></span>rel<span class=\"_ _1\"></span>ativi <span class=\"_ _0\"></span>alla <span class=\"_ _2\"></span>sede <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>Roma <span class=\"_ _0\"></span>e <span class=\"_ _f\"></span>Milano <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>uffici <span class=\"_ _2\"></span>locali delle Fil<span class=\"_ _1\"></span>iali e delle Con<span class=\"_ _1\"></span>troll<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> est<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>re<span class=\"_ _1\"></span>.<span class=\"ff19\"> </span>Le varia<span class=\"_ _1\"></span>zioni int<span class=\"_ _4\"></span>er<span class=\"_ _0\"></span>venut<span class=\"_ _1\"></span>e nel c<span class=\"_ _4\"></span>orso del periodo so<span class=\"_ _1\"></span>no riepilog<span class=\"_ _4\"></span>ate di seguit<span class=\"_ _4\"></span>o.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Increm.<span class=\"fca sc0\"> </span>Amm.ti<span class=\"fca sc0\"> </span>Ripr. di<span class=\"fca sc0\"> </span>Riclass.<span class=\"fca sc0\"> </span>Remeasurement<span class=\"fca sc0\"> </span>Diff.<span class=\"fca sc0\"> </span>Var. area<span class=\"fca sc0\"> </span>31<span class=\"fca sc0\"> </span>2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>valore<span class=\"fca sc0\"> </span>Cambio<span class=\"fca sc0\"> </span>dicembre<span class=\"fca sc0\"> </span>(Sval.)/Riv.<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Diritti di utilizzo -Terreni 1.855<span class=\"fca sc0\"> </span>516<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(840)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>47<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.580<span class=\"fca sc0\"> </span>Diritti di utilizzo - Fabbricati<span class=\"fca sc0\"> </span>44.488<span class=\"fca sc0\"> </span>15.276<span class=\"fca sc0\"> </span>(17.021)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(2.026)<span class=\"fca sc0\"> </span>(3.720)<span class=\"fca sc0\"> </span>(595)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>36.402<span class=\"fca sc0\"> </span>Diritti di utilizzo - Impianti e macchinari 121.099<span class=\"fca sc0\"> </span>28.695<span class=\"fca sc0\"> </span>(56.125)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(21.375)<span class=\"fca sc0\"> </span>(2.393)<span class=\"fca sc0\"> </span>3.342<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>73.243<span class=\"fca sc0\"> </span>Diritti di utilizzo - Attrezzature industriali e commerciali 66<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>(49)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>13<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(6)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>24<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Diritti di utilizzo - Altri beni 2.132<span class=\"fca sc0\"> </span>1.097<span class=\"fca sc0\"> </span>(885)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(115)<span class=\"fca sc0\"> </span>61<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>4<span class=\"fca sc0\"> </span>2.294<span class=\"fca sc0\"> </span>Totale 169.639<span class=\"fca sc0\"> </span>45.584<span class=\"fca sc0\"> </span>(74.920)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(23.401)<span class=\"fca sc0\"> </span>(6.168)<span class=\"fca sc0\"> </span>2.803<span class=\"fca sc0\"> </span>4<span class=\"fca sc0\"> </span>113.541<span class=\"fca sc0\"> </span>T<span class=\"_ _3\"></span>ra gli<span class=\"_ _1\"></span> impatti pi\u00f9 <span class=\"_ _1\"></span>significa<span class=\"_ _4\"></span>tivi regis<span class=\"_ _1\"></span>tra<span class=\"_ _4\"></span>ti nel corso del<span class=\"_ _1\"></span> periodo si segnal<span class=\"_ _1\"></span>a:<span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">l\u2019incre<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>o, <span class=\"_ _2\"></span>pari <span class=\"_ _a\"></span>a <span class=\"_ _f\"></span>\u20ac <span class=\"_ _f\"></span>45,6 <span class=\"_ _f\"></span>milioni, <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>ascrivibile <span class=\"_ _f\"></span>principalmen<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>allo <span class=\"_ _a\"></span>sv<span class=\"_ _1\"></span>iluppo <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>prog<span class=\"_ _4\"></span>etti <span class=\"_ _a\"></span>negli <span class=\"_ _f\"></span>Sta<span class=\"_ _4\"></span>ti <span class=\"_ _a\"></span>Uniti </span></span>(Gruppo Lane)<span class=\"_ _1\"></span>, in T<span class=\"_ _3\"></span>agikis<span class=\"_ _4\"></span>tan (<span class=\"ff23\">Rogun Hy<span class=\"_ _1\"></span>dropower projec<span class=\"_ _4\"></span>t<span class=\"ff1a\">) e in Austr<span class=\"_ _1\"></span>alia (<span class=\"ff23\">North E<span class=\"_ _4\"></span>ast Link Pr<span class=\"_ _4\"></span>oject)<span class=\"ff19\"> </span></span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">gli ammorta<span class=\"_ _4\"></span>menti di periodo pari a <span class=\"_ _4\"></span>\u20ac 74,9 milioni;<span class=\"ff19\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">riclassifiche <span class=\"_ _f\"></span>riconducibili <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>trasferimento <span class=\"_ _a\"></span>tra <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>beni <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>propriet\u00e0 <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>macchine <span class=\"_ _a\"></span>e <span class=\"_ _10\"></span>attrezza<span class=\"_ _1\"></span>ture <span class=\"_ _a\"></span>detenute <span class=\"_ _f\"></span>in </span></span>leasing<span class=\"ff19\"> <span class=\"ff1a\">al termin<span class=\"_ _1\"></span>e dell\u2019eser<span class=\"_ _1\"></span>cizio precedente <span class=\"_ _1\"></span>(\u20ac 23,4 mili<span class=\"_ _1\"></span>oni).<span class=\"ff19\"> </span></span></span>23. Passivit\u00e0 per <span class=\"ff1b\">leasing</span> Le passivit\u00e0 p<span class=\"_ _1\"></span>er <span class=\"ff1b\">leasing</span>, alla<span class=\"_ _1\"></span> data del 31 dic<span class=\"_ _1\"></span>embre 2022, sono c<span class=\"_ _4\"></span>om<span class=\"_ _0\"></span>poste come s<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>gue. (Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Quota non corrente passivit\u00e0 per <span class=\"ff1b\">leasing</span> 101.673<span class=\"fca sc0\"> </span>68.829<span class=\"fca sc0\"> </span>(32.844)<span class=\"fca sc0\"> </span>Quota corrente passivit\u00e0 per <span class=\"ff1b\">leasing</span> 68.808<span class=\"fca sc0\"> </span>71.721<span class=\"fca sc0\"> </span>2.913<span class=\"fca sc0\"> </span>Totale 170.481<span class=\"fca sc0\"> </span>140.550<span class=\"fca sc0\"> </span>(29.931)<span class=\"fca sc0\"> </span>Il valore attual<span class=\"_ _1\"></span>e dei pagamenti<span class=\"_ _1\"></span> minimi dovuti p<span class=\"_ _1\"></span>er i contratti<span class=\"_ _1\"></span> di <span class=\"ff1b\">leasing</span> \u00e8 di seguito ra<span class=\"_ _1\"></span>ppresentato. (Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Passivit\u00e0 complessiva per canoni di <span class=\"ff1b\">leasi<span class=\"_ _0\"></span>ng</span> finanziari - <span class=\"ff1b\">Minimum lease payments</span>: Dovuti entro l'anno 72.996<span class=\"fca sc0\"> </span>75.612<span class=\"fca sc0\"> </span>Dovuti oltre l'anno ed entro 5 anni 105.065<span class=\"fca sc0\"> </span>71.300<span class=\"fca sc0\"> </span>Dovuti oltre 5 anni 724<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>3.684<span class=\"fca sc0\"> </span>Totale 178.785<span class=\"fca sc0\"> </span>150.596<span class=\"fca sc0\"> </span>Oneri finanziari futuri sui <span class=\"ff1b\">leasing</span> finanziari (8.304)<span class=\"fca sc0\"> </span>(10.046)<span class=\"fca sc0\"> </span>Valore attuale della passivit\u00e0 (<span class=\"ff1b\">Net present value<span class=\"_ _0\"></span></span>) 170.481<span class=\"fca sc0\"> </span>140.550<span class=\"fca sc0\"> </span>Il valore attuale dei canoni di <span class=\"ff1b\">l<span class=\"_ _0\"></span>easing</span> finanziari (<span class=\"ff1b\">net present value</span>) \u00e8 cos\u00ec suddiviso Dovuti entro l'anno 68.808<span class=\"fca sc0\"> </span>71.721<span class=\"fca sc0\"> </span>Dovuti oltre l'anno ed entro 5 anni 101.050<span class=\"fca sc0\"> </span>65.519<span class=\"fca sc0\"> </span>Dovuti oltre 5 anni 623<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>3.310<span class=\"fca sc0\"> </span>Totale 170.481<span class=\"fca sc0\"> </span>140.550",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__50": {
   "value": "7.3. A<span class=\"_ _1\"></span>ttivit\u00e0<span class=\"_ _1\"></span> immat<span class=\"_ _1\"></span>eriali<span class=\"ff19\"> </span>La voce in esa<span class=\"_ _1\"></span>me \u00e8 c<span class=\"_ _1\"></span>ompost<span class=\"_ _4\"></span>a come indica<span class=\"_ _1\"></span>to nell<span class=\"_ _1\"></span>a tabell<span class=\"_ _1\"></span>a seguent<span class=\"_ _4\"></span>e:<span class=\"ff19\"> </span>31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022 (Valori in Euro/00<span class=\"_ _1\"></span>0) Costo<span class=\"fca sc0\"> </span>Fondo<span class=\"fca sc0\"> </span>Netto<span class=\"fca sc0\"> </span>Costo<span class=\"fca sc0\"> </span>Fondo<span class=\"fca sc0\"> </span>Netto<span class=\"fca sc0\"> </span>Diritti su infrastrutture in concessione 67.477<span class=\"fca sc0\"> </span>(10.013)<span class=\"fca sc0\"> </span>57.464<span class=\"fca sc0\"> </span>65.510<span class=\"fca sc0\"> </span>(8.129)<span class=\"fca sc0\"> </span>57.381<span class=\"fca sc0\"> </span>Costi acquisizione commesse 640.924<span class=\"fca sc0\"> </span>(291.288)<span class=\"fca sc0\"> </span>349.635<span class=\"fca sc0\"> </span>638.779<span class=\"fca sc0\"> </span>(374.701)<span class=\"fca sc0\"> </span>264.078<span class=\"fca sc0\"> </span>Costi per l'ottenimento contratti 17.731<span class=\"fca sc0\"> </span>(7.690)<span class=\"fca sc0\"> </span>10.041<span class=\"fca sc0\"> </span>16.764<span class=\"fca sc0\"> </span>(12.468)<span class=\"fca sc0\"> </span>4.296<span class=\"fca sc0\"> </span>Costi per l'adempimento dei contratti 85.688<span class=\"fca sc0\"> </span>(38.291)<span class=\"fca sc0\"> </span>47.398<span class=\"fca sc0\"> </span>85.576<span class=\"fca sc0\"> </span>(39.605)<span class=\"fca sc0\"> </span>45.971<span class=\"fca sc0\"> </span>Altre attivit\u00e0 immateriali 9.905<span class=\"fca sc0\"> </span>(8.093)<span class=\"fca sc0\"> </span>1.812<span class=\"fca sc0\"> </span>9.838<span class=\"fca sc0\"> </span>(7.590)<span class=\"fca sc0\"> </span>2.248<span class=\"fca sc0\"> </span>Totale 821.725<span class=\"fca sc0\"> </span>(355.375)<span class=\"fca sc0\"> </span>466.350<span class=\"fca sc0\"> </span>816.467<span class=\"fca sc0\"> </span>(442.493)<span class=\"fca sc0\"> </span>373.974<span class=\"fca sc0\"> </span>La <span class=\"_ _4\"></span>voce <span class=\"_ _4\"></span>diritti <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _4\"></span>infrastrutture <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>concessione <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span><span class=\"ff1a\">riferisce <span class=\"_ _4\"></span>principalmente <span class=\"_ _3\"></span>(\u20ac <span class=\"_ _4\"></span>44,6 <span class=\"_ _4\"></span>milioni) <span class=\"_ _4\"></span>agli <span class=\"_ _4\"></span>oneri <span class=\"_ _4\"></span>sosten<span class=\"_ _1\"></span>uti <span class=\"_ _4\"></span>dalla </span>controllata <span class=\"_ _1\"></span>SA.BRO.M. <span class=\"_ _4\"></span>per la prog<span class=\"_ _1\"></span>ettazione <span class=\"_ _1\"></span>della n<span class=\"_ _4\"></span>uov<span class=\"_ _0\"></span>a Auto<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>trada <span class=\"_ _1\"></span>Regionale <span class=\"_ _1\"></span>Broni-Mortara, compr<span class=\"_ _1\"></span>esi gli<span class=\"_ _1\"></span> oneri<span class=\"_ _4\"></span> finanziari ca<span class=\"_ _1\"></span>pitalizza<span class=\"_ _1\"></span>ti in <span class=\"_ _1\"></span>accordo <span class=\"_ _4\"></span>con le pre<span class=\"_ _1\"></span>visioni d<span class=\"_ _1\"></span>ello <span class=\"_ _1\"></span>IAS 23. <span class=\"_ _4\"></span>Si preci<span class=\"ff1a\">sa, a <span class=\"_ _1\"></span>tal rig<span class=\"_ _4\"></span>uardo, che l\u2019am<span class=\"_ _1\"></span>mortamento <span class=\"_ _4\"></span>di </span>periodo non \u00e8 sta<span class=\"_ _1\"></span>to rilevato in q<span class=\"_ _1\"></span>uanto la concessio<span class=\"_ _4\"></span>ne in parola non \u00e8 all<span class=\"_ _1\"></span>o stato attual<span class=\"_ _1\"></span>e operativa.  Pe<span class=\"_ _1\"></span>r quanto attiene<span class=\"_ _1\"></span> le valuta<span class=\"_ _4\"></span>zioni <span class=\"_ _0\"></span>eff<span class=\"_ _4\"></span>ettuat<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span><span class=\"ff23\">manageme<span class=\"_ _1\"></span>nt<span class=\"ff1a\"> in merito alla r<span class=\"_ _1\"></span>ecupera<span class=\"_ _1\"></span>bilit<span class=\"_ _1\"></span>\u00e0 di tale inv<span class=\"_ _1\"></span>estimen<span class=\"_ _4\"></span>to si </span></span>f<span class=\"_ _1\"></span>accia rif<span class=\"_ _4\"></span>erimento al<span class=\"_ _1\"></span> para<span class=\"_ _1\"></span>gr<span class=\"_ _1\"></span>af<span class=\"_ _4\"></span>o \u201c<span class=\"_ _0\"></span>Princi<span class=\"_ _1\"></span>pali f<span class=\"_ _4\"></span>attori di risc<span class=\"_ _1\"></span>hio e incerte<span class=\"_ _1\"></span>zz<span class=\"_ _1\"></span>e\u201d dell<span class=\"_ _1\"></span>a Re<span class=\"_ _1\"></span>lazione sulla g<span class=\"_ _4\"></span>estione.<span class=\"ff19\"> </span>I <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>di acquisizione <span class=\"_ _0\"></span>commessa sono <span class=\"_ _0\"></span>principalment<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>riconducibili: <span class=\"_ _0\"></span>(i) <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span><span class=\"ff1b\">backlog</span> EPC <span class=\"_ _0\"></span>rilev<span class=\"ff1a\">ato ne<span class=\"_ _0\"></span>ll\u2019ambito della </span>Purchase Price Allocation<span class=\"ff19\"> <span class=\"_ _0\"></span><span class=\"ff1a\">riferita all\u2019ottenimento del controllo del <span class=\"_ _0\"></span>Gruppo Astaldi nel 2020 <span class=\"_ _0\"></span>(\u20ac 201,3 milioni) <span class=\"_ _0\"></span>ed </span></span>ai <span class=\"_\"> </span>(ii) <span class=\"_ _c\"> </span>\u201cdiritti <span class=\"_\"> </span>contrattuali\u201d <span class=\"_\"> </span>acquisiti <span class=\"_ _c\"> </span>da <span class=\"_ _c\"> </span>terzi <span class=\"_\"> </span>per <span class=\"_ _c\"> </span>l\u2019esecuzion<span class=\"_ _1\"></span>e <span class=\"_ _c\"> </span>delle <span class=\"_ _c\"> </span>commess<span class=\"_ _1\"></span>e <span class=\"_ _c\"> </span>Alta <span class=\"_ _c\"> </span>Velocit\u00e0/<span class=\"_ _1\"></span>Alta <span class=\"_\"> </span>Capacit\u00e0 ferroviaria Milano-<span class=\"_ _1\"></span><span class=\"ff1a\">Genova (\u20ac 18,8 <span class=\"_ _1\"></span>milioni) e Verona<span class=\"ff19\">-</span>Padova <span class=\"_ _1\"></span>(\u20ac 18,7 mili<span class=\"_ _1\"></span>oni). <span class=\"ff19\"> </span></span>I <span class=\"_ _10\"> </span>costi <span class=\"_ _10\"> </span>per <span class=\"_ _11\"> </span>l\u2019otteniment<span class=\"_ _1\"></span>o <span class=\"_ _10\"> </span>dei <span class=\"_ _10\"> </span>contratti <span class=\"_ _10\"> </span>includono <span class=\"_ _10\"> </span>gli <span class=\"_ _10\"> </span>oneri <span class=\"_ _11\"> </span>incremental<span class=\"_ _1\"></span>i <span class=\"_ _10\"></span>sostenuti <span class=\"_ _10\"></span>come <span class=\"_ _10\"></span>diretta <span class=\"_ _10\"></span>conseguenz<span class=\"_ _4\"></span>a dell\u2019aggiudica<span class=\"_ _1\"></span>zione delle <span class=\"_ _0\"></span>commesse e <span class=\"_ _0\"></span>si riferiscono per <span class=\"_ _0\"></span>buona parte <span class=\"_ _0\"></span>alla control<span class=\"_ _0\"></span><span class=\"ff19\">lata <span class=\"_ _0\"></span>Fisia Italimpianti (progetto </span>Riachuelo lotto 2<span class=\"_ _1\"></span> in Argentina). I <span class=\"_ _f\"></span>costi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>l\u2019adempimenti <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>contratti <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>riferiti <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>costi <span class=\"_ _f\"></span>pre<span class=\"_ _0\"></span><span class=\"ff19\">-operativi <span class=\"_ _2\"></span>capitalizzati<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ai <span class=\"_ _f\"></span>sensi <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>paragrafo <span class=\"_ _2\"></span>95 </span>dell\u2019IFRS <span class=\"_ _2\"></span>15 <span class=\"_ _f\"></span>ritenuti <span class=\"_ _2\"></span>in <span class=\"_ _f\"></span>grado <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>fornire <span class=\"_ _f\"></span>in <span class=\"_ _2\"></span>futuro <span class=\"_ _f\"></span>maggiori <span class=\"_ _2\"></span>risorse <span class=\"_ _f\"></span>per<span class=\"ff19\"> <span class=\"_ _a\"></span></span>l\u2019esecuzio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _2\"></span>relative <span class=\"_ _f\"></span>commess<span class=\"_ _1\"></span>e. <span class=\"_ _2\"></span>I<span class=\"_ _0\"></span>l saldo <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>essere <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _0\"></span>2022 <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _2\"></span>relativo <span class=\"_ _0\"></span>alla <span class=\"_ _2\"></span>commessa <span class=\"_ _0\"></span>Alta <span class=\"_ _2\"></span>Velocit\u00e0/Alta <span class=\"_ _0\"></span>Capacit\u00e0 ferroviaria Milano-<span class=\"_ _1\"></span>Genova e a alcuni<span class=\"_ _4\"></span> progetti di recente aggiudica<span class=\"_ _1\"></span>zione in Itali<span class=\"_ _1\"></span>a.  Le altre immobil<span class=\"_ _1\"></span>izzazioni immaterial<span class=\"_ _1\"></span>i si riferiscono<span class=\"_ _1\"></span> principalment<span class=\"_ _1\"></span>e a spese p<span class=\"_ _1\"></span>er <span class=\"_ _0\"></span><span class=\"ff1b\">software</span> applica<span class=\"_ _1\"></span>tivi. Di seguito <span class=\"_ _1\"></span>si riporta<span class=\"_ _1\"></span> la movi<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>azione della<span class=\"_ _1\"></span> voce in o<span class=\"_ _1\"></span>ggetto.<span class=\"ff19\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Incrementi/<span class=\"fca sc0\"> </span>Amm.ti Svalut./Rival. Diff.<span class=\"fca sc0\"> </span>Riclass. e 31 dicembre<span class=\"fca sc0\"> </span>2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(Decrementi)<span class=\"fca sc0\"> </span>Cambio<span class=\"fca sc0\"> </span>Variazione 2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Area (Valori in Euro/000) Diritti su infrastrutture in concessione 57.464<span class=\"fca sc0\"> </span>549<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(325)<span class=\"fca sc0\"> </span>21<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(328)<span class=\"fca sc0\"> </span>57.381<span class=\"fca sc0\"> </span>Costi acquisizione commesse 349.635<span class=\"fca sc0\"> </span>(2.144)<span class=\"fca sc0\"> </span>(83.413)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>264.078<span class=\"fca sc0\"> </span>Costi per l'ottenimento del contratto 10.041<span class=\"fca sc0\"> </span>2.220<span class=\"fca sc0\"> </span>(5.666)<span class=\"fca sc0\"> </span>(2.299)<span class=\"fca sc0\"> </span>4.296<span class=\"fca sc0\"> </span>Costi per l'adempimento del contratto 47.398<span class=\"fca sc0\"> </span>(170)<span class=\"fca sc0\"> </span>(1.265)<span class=\"fca sc0\"> </span>8<span class=\"fca sc0\"> </span>45.971<span class=\"fca sc0\"> </span>Altre attivit\u00e0 immateriali 1.812<span class=\"fca sc0\"> </span>1.263<span class=\"fca sc0\"> </span>(936)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>109<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2.248<span class=\"fca sc0\"> </span>Totale 466.350<span class=\"fca sc0\"> </span>1.718<span class=\"fca sc0\"> </span>(91.605)<span class=\"fca sc0\"> </span>21<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(2.182)<span class=\"fca sc0\"> </span>(328)<span class=\"fca sc0\"> </span>373.974<span class=\"fca sc0\"> </span>Le variazioni intercorsa nell\u2019esercizio 2022 \u00e8 principalmente riferita agli ammorta<span class=\"_ _1\"></span>menti di <span class=\"_ _0\"></span>periodo riconducibil<span class=\"_ _1\"></span>i in particolar<span class=\"_ _1\"></span>e al <span class=\"ff1b\">backlog <span class=\"ff1a\">EPC del Gr<span class=\"_ _1\"></span>uppo Astaldi (<span class=\"_ _1\"></span>\u20ac 69,5 milioni<span class=\"_ _4\"></span>).<span class=\"_ _0\"></span><span class=\"ff19\"> </span></span></span>Si <span class=\"_ _2\"></span>rileva <span class=\"_ _f\"></span>che <span class=\"_ _2\"></span>non <span class=\"_ _f\"></span>sono <span class=\"_ _2\"></span>emersi <span class=\"_ _2\"></span>segnali <span class=\"_ _f\"></span>che <span class=\"_ _2\"></span>possono <span class=\"_ _2\"></span>essere <span class=\"_ _2\"></span>indicativi <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>perd<span class=\"_ _0\"></span>ite <span class=\"_ _f\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>rispetto <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span><span class=\"ff1b\">book <span class=\"_ _2\"></span>value</span> delle attivit\u00e0<span class=\"_ _1\"></span> immateriali.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__51": {
   "value": "8. Avviamenti<span class=\"ff19\"> </span>La voce in esame e<span class=\"_ _1\"></span> le relati<span class=\"_ _1\"></span>ve variazioni del p<span class=\"_ _1\"></span>eriodo sono di <span class=\"_ _1\"></span>seguito riportate. 31 dicembre 2021<span class=\"fca sc0\"> </span>Incrementi<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Svalutazioni<span class=\"fca sc0\"> </span>Differenza cambio<span class=\"fca sc0\"> </span>31 <span class=\"ls0\">dicembre 2022<span class=\"fca sc0\"> </span></span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Gruppo Lane 75.481<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.388<span class=\"fca sc0\"> </span>79.869<span class=\"fca sc0\"> </span>Seli Overseas 3.015<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.015<span class=\"fca sc0\"> </span>Totale 78.496<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.388<span class=\"fca sc0\"> </span>82.884<span class=\"fca sc0\"> </span>Impairment test Si riporta di <span class=\"_ _1\"></span>seguito una tab<span class=\"_ _1\"></span>ella di sinte<span class=\"_ _1\"></span>si circa i princip<span class=\"_ _1\"></span>ali <span class=\"ff1b\">driver</span> <span class=\"ff1a\">utilizzati ai<span class=\"_ _1\"></span> fini dei test d\u2019<span class=\"ff1b\">impairme<span class=\"_ _4\"></span>nt<span class=\"_ _0\"></span><span class=\"ff19 ls3\">. <span class=\"ls0\"> </span></span></span></span>Tasso <span class=\"_ _16\"> </span>di <span class=\"_ _17\"> </span>crescita <span class=\"_ _17\"> </span><span class=\"ff1b\">g-</span>CGU Metodologia WACC rate<span class=\"ff19\"> </span>Gruppo Lane UDCF Nullo 10,27% Seli Overseas UDCF Nullo 11,97% Gli <span class=\"_ _4\"></span>esiti <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span><span class=\"ff1b\">test<span class=\"ff19\"> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span><span class=\"ff1b\">impairment<span class=\"ff19\"> <span class=\"_ _4\"></span>effettuati <span class=\"_ _4\"></span>hanno <span class=\"_ _3\"></span>evidenziato <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>piena <span class=\"_ _4\"></span>recuperabilit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>contabile <span class=\"_ _4\"></span>delle <span class=\"ff1b\">C<span class=\"_ _1\"></span>GU<span class=\"ff19\"> </span></span></span></span></span></span>in questione, co<span class=\"_ _1\"></span>mpresi i rel<span class=\"_ _1\"></span>ativi avviamenti<span class=\"_ _1\"></span>. I risultati<span class=\"_ _1\"></span> sono<span class=\"_ _1\"></span> stati <span class=\"_ _4\"></span>sottoposti ad a<span class=\"_ _4\"></span>nalisi di <span class=\"_ _1\"></span>sensitivit\u00e0<span class=\"_ _1\"></span> al <span class=\"_ _4\"></span>fine di otte<span class=\"_ _1\"></span>nere indica<span class=\"_ _1\"></span>zioni <span class=\"_ _4\"></span>circa la vola<span class=\"_ _1\"></span>tilit\u00e0<span class=\"_ _1\"></span> del<span class=\"_ _0\"></span> risultato<span class=\"_ _4\"></span> in <span class=\"_ _11\"> </span>considerazione <span class=\"_ _11\"> </span>delle <span class=\"_ _11\"> </span>variabili <span class=\"_ _11\"> </span>finanziarie <span class=\"_ _11\"> </span>utilizzate <span class=\"_ _11\"> </span>per <span class=\"_ _11\"> </span>il <span class=\"_ _b\"> </span><span class=\"ff1b\">test</span> <span class=\"_ _b\"> </span><span class=\"ff1a ls1d\">d\u2019</span><span class=\"ff1b\">impairment</span>. <span class=\"_ _11\"> </span>Di <span class=\"_ _b\"> </span>seguito <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>value <span class=\"_ _b\"> </span><span class=\"ff1b\">driver</span> <span class=\"_ _11\"> </span>che porterebbero ad <span class=\"_ _1\"></span>una situaz<span class=\"_ _4\"></span>ione<span class=\"_ _0\"></span> di <span class=\"ff1b\">break even</span> tra il<span class=\"_ _1\"></span> valore recupe<span class=\"_ _1\"></span>rabile delle CG<span class=\"_ _1\"></span>U ed i rispettivi <span class=\"_ _1\"></span>valori contabil<span class=\"_ _4\"></span>i:<span class=\"_ _0\"></span> \u2022<span class=\"ff21\"> <span class=\"_ _2a\"> </span><span class=\"ff19\">Gruppo Lane: <span class=\"ff1b\">WACC</span> 23,6<span class=\"ls78\">%;<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _2a\"> </span><span class=\"ff19\">Seli Overseas: <span class=\"ff1b\">WACC</span> 30,3<span class=\"_ _1\"></span>9%. </span></span>Si <span class=\"_ _2\"></span>fa <span class=\"_ _2\"></span>presente, <span class=\"_ _0\"></span>inoltre, <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>nell\u2019ipotesi <span class=\"_ _2\"></span>peggiorati<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ormulata <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>prevede <span class=\"_ _2\"></span>un\u2019ipo<span class=\"_ _1\"></span>tetica <span class=\"_ _2\"></span>variazione <span class=\"_ _0\"></span>del <span class=\"_ _a\"></span><span class=\"ff19\">-5% <span class=\"_ _0\"></span>dei </span>flussi <span class=\"_ _e\"> </span>di <span class=\"_ _d\"> </span>cassa <span class=\"_ _e\"> </span>non <span class=\"_ _d\"> </span>e<span class=\"_ _0\"></span>mergerebbero <span class=\"_ _d\"> </span>risultati <span class=\"_ _e\"> </span>sostan<span class=\"_ _1\"></span>zialmente <span class=\"_ _d\"> </span>divergenti <span class=\"_ _e\"> </span>rispe<span class=\"_ _1\"></span>tto <span class=\"_ _e\"> </span>alle <span class=\"_ _d\"> </span>recuperabilit\u00e0 <span class=\"_ _e\"> </span>de<span class=\"_ _1\"></span>g<span class=\"_ _0\"></span><span class=\"ls8\">li </span>avviamenti.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__52": {
   "value": "9.1<span class=\"fc0 sc0\"> </span>P<span class=\"_ _1\"></span>artecipazi<span class=\"_ _1\"></span>oni in impr<span class=\"_ _1\"></span>ese valut<span class=\"_ _4\"></span>ate con i<span class=\"_ _1\"></span>l metodo<span class=\"_ _1\"></span> del patrimonio <span class=\"_ _1\"></span>netto<span class=\"fc0 sc0\"> <span class=\"ff19\"> </span></span>Si riporta di <span class=\"_ _1\"></span>seguito il valor<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> delle part<span class=\"_ _1\"></span>ecipazioni in Im<span class=\"_ _1\"></span>prese valutate co<span class=\"_ _4\"></span>n <span class=\"_ _0\"></span>il metod<span class=\"_ _4\"></span>o del patrimonio netto. (Valori in Euro/00<span class=\"_ _1\"></span>0) 31 <span class=\"ls0\">dicembre 2021<span class=\"fca sc0\"> </span></span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Partecipazioni in imprese collegate 605.658<span class=\"fca sc0\"> </span>660.965<span class=\"fca sc0\"> </span>55.307<span class=\"fca sc0\"> </span>Partecipazioni in <span class=\"ff1b\">joint venture</span> 50.414<span class=\"fca sc0\"> </span>36.834<span class=\"fca sc0\"> </span>(13.579)<span class=\"fca sc0\"> </span>Totale 656.072<span class=\"fca sc0\"> </span>697.799<span class=\"fca sc0\"> </span>41.728<span class=\"fca sc0\"> </span>Nella <span class=\"_ _2\"></span>seguente <span class=\"_ _2\"></span>tabella <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _f\"></span>e<span class=\"_ _0\"></span>sposta <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>movimentazione <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>partecipazioni <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>Imprese <span class=\"_ _2\"></span>Collegate <span class=\"_ _2\"></span>e <span class=\"_ _a\"></span><span class=\"ff1b\">Joint <span class=\"_ _0\"></span>Venture</span> intervenuta nell<span class=\"_ _1\"></span>\u2019esercizio 2<span class=\"_ _1\"></span>022.<span class=\"ff19\"> </span>Partecipazioni in Partecipazioni in <span class=\"ff1b\">Joint </span>imprese collegate Venture<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Valore iniziale 1\u00b0 gennaio 2022 605.658 50.414 Acquisizioni, versamenti di capitale e (dismissioni) ed altri apporti 10.494 16.560 Risultato delle partecipazioni valutate ad <span class=\"ff1b\">equity</span> 4.157 1.467 (Svalutazioni) / Ripristini di valore 4.679 (13.830) Valutazioni ad <span class=\"ff1b\">equity</span> con effetti a <span class=\"ff1b\">O.C.I.</span> 27.695 1.173 Dividendi (3.117) (13.523) Adeguamento <span class=\"ff1b\">iper</span>inflazione  11.392 - Riclassifiche ed altre variazioni  7 (5.426) Valore finale 31 dicembre 2022 660.965 36.834 Tra le variazioni pi\u00f9<span class=\"_ _4\"></span> s<span class=\"_ _0\"></span>ignificati<span class=\"_ _1\"></span>ve si segnala quanto s<span class=\"_ _1\"></span>egue: \u2022<span class=\"ff21\"> <span class=\"_ _13\"> </span><span class=\"ff19\">l<span class=\"lsa\">e <span class=\"_ _2\"></span></span><span class=\"ff1b\">equity <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontributi<span class=\"_ _1\"></span>on<span class=\"ff19\"> <span class=\"_ _2\"></span>effettuate <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>favore <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>S<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _0\"></span>Grupo <span class=\"_ _2\"></span>Unidos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _f\"></span>Canal <span class=\"_ _2\"></span>S.A. <span class=\"_ _2\"></span><span class=\"ff1a\">per <span class=\"_ _2\"></span>\u20ac<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1,4 <span class=\"_ _0\"></span>milioni <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span> </span></span></span></span></span>alle partecipat<span class=\"_ _1\"></span>e del Gruppo<span class=\"_ _1\"></span> Lane per \u20ac 1<span class=\"_ _1\"></span>6,<span class=\"ff19\">1 milioni; </span>\u2022<span class=\"ff21\"> <span class=\"_ _13\"> </span><span class=\"ff19\">gli <span class=\"_ _0\"></span>effetti <span class=\"_ _0\"></span><span class=\"ff1a\">su <span class=\"_ _0\"></span>\u201c<span class=\"ff1b\">Other <span class=\"_ _0\"></span>comprehensive <span class=\"_ _0\"></span>income</span>\u201d</span> <span class=\"_ _0\"></span>(<span class=\"ff1b\">O.C.I.</span><span class=\"lsf\">) <span class=\"_ _0\"></span></span>derivanti <span class=\"_ _0\"></span>da<span class=\"ff1a\">ll\u2019oscill<span class=\"_ _1\"></span>azione <span class=\"_ _0\"></span>cambi<span class=\"ff19\"> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupo Unidos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span><span class=\"ls1f\">l </span></span></span></span></span>Canal <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>.A. <span class=\"_ _2\"></span><span class=\"ff1a\">che <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>beneficiato <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>deciso <span class=\"_ _2\"></span>rafforzament<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>dollaro <span class=\"_ _2\"></span>americano <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>dell\u2019esercizio <span class=\"_ _0\"></span>2022 </span>per \u20ac 30,7 milioni<span class=\"ff19\">;<span class=\"_ _1\"></span> </span>\u2022<span class=\"ff21\"> <span class=\"_ _13\"> </span><span class=\"ff19\">il decremento p<span class=\"_ _1\"></span>er dividendi<span class=\"_ _1\"></span> principalmente <span class=\"_ _1\"></span>riconducibi<span class=\"_ _1\"></span>le alle partecipate del Grup<span class=\"_ _4\"></span>po <span class=\"_ _0\"></span>Lane. </span></span>Per <span class=\"_ _b\"> </span>ci\u00f2 <span class=\"_\"> </span>c<span class=\"_ _1\"></span>he <span class=\"_ _b\"> </span>attiene <span class=\"_ _b\"> </span>i <span class=\"_\"> </span>ri<span class=\"_ _1\"></span>flessi <span class=\"_ _b\"> </span>sul <span class=\"_ _b\"> </span>conto <span class=\"_ _b\"> </span>economico <span class=\"_ _b\"> </span>dell\u2019esercizio <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>corso <span class=\"_ _b\"> </span>derivanti <span class=\"_ _b\"> </span>dalla <span class=\"_ _b\"> </span>v<span class=\"_ _0\"></span>alutazione <span class=\"_ _11\"> </span>delle partecipazioni si ri<span class=\"_ _4\"></span>manda a quanto descritto <span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span>lla succ<span class=\"_ _1\"></span>essiva nota 36<span class=\"_ _1\"></span>.  Si ricorda,<span class=\"_ _1\"></span> come <span class=\"_ _1\"></span>gi\u00e0 <span class=\"_ _1\"></span>riportato <span class=\"_ _1\"></span>nelle <span class=\"_ _1\"></span>precedenti r<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>lazioni, che <span class=\"_ _1\"></span>nelle c<span class=\"_ _4\"></span>om<span class=\"_ _0\"></span>ponenti <span class=\"_ _1\"></span>patrimonial<span class=\"_ _1\"></span>i dei <span class=\"_ _1\"></span>bilanci <span class=\"_ _1\"></span>utilizzati<span class=\"_ _4\"></span> per <span class=\"_ _11\"> </span>la <span class=\"_ _11\"> </span>v<span class=\"_ _0\"></span>alutazion<span class=\"_ _1\"></span>e <span class=\"_ _b\"> </span>con <span class=\"_ _11\"> </span>il <span class=\"_ _11\"> </span>metodo <span class=\"_ _11\"> </span>del <span class=\"_ _b\"> </span>patrimonio<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>netto <span class=\"_ _11\"> </span>di <span class=\"_ _b\"> </span>alcune <span class=\"_ _11\"> </span>partecipate <span class=\"_ _11\"> </span>sono <span class=\"_ _11\"> </span>ricompresi <span class=\"_ _11\"> </span>richieste <span class=\"_ _10\"> </span>di corrispettivi <span class=\"_ _20\"> </span>aggiuntivi <span class=\"_ _20\"> </span>rispetto <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>quelli <span class=\"_ _20\"> </span>contrattualmente <span class=\"_ _20\"> </span>convenuti <span class=\"_ _1f\"> </span>nella <span class=\"_ _20\"> </span>misura <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>cui <span class=\"_ _20\"> </span>i<span class=\"_ _2\"></span>l <span class=\"_ _1f\"> </span>relativ<span class=\"_ _1\"></span>o riconoscimento<span class=\"_ _1\"></span> <span class=\"_\"> </span>sia <span class=\"_ _11\"> </span>ritenuto <span class=\"_\"> </span>al<span class=\"_ _1\"></span>tamente <span class=\"_ _b\"> </span>probabile <span class=\"_ _b\"> </span>anche <span class=\"_ _9\"> </span>sull<span class=\"_ _1\"></span>a <span class=\"_\"> </span>bas<span class=\"_ _4\"></span>e <span class=\"_\"> </span>dei <span class=\"_ _b\"> </span>pareri <span class=\"_ _b\"> </span>legali <span class=\"_\"> </span>e <span class=\"_ _b\"> </span>tecnici <span class=\"_ _b\"> </span>espressi <span class=\"_ _b\"> </span>dai consulenti d<span class=\"_ _1\"></span>el Gruppo. <span class=\"_ _4\"></span>Per ulteriori in<span class=\"_ _1\"></span>formazioni si <span class=\"_ _4\"></span>rimanda a <span class=\"_ _1\"></span>quanto de<span class=\"_ _1\"></span>scritto nel <span class=\"_ _1\"></span>paragrafo \u201cP<span class=\"_ _1\"></span>rincipali fatt<span class=\"_ _1\"></span>ori di rischio e inc<span class=\"_ _1\"></span>ertezze\u201d <span class=\"ff19\">della Relazion<span class=\"_ _1\"></span>e sulla gestion<span class=\"_ _1\"></span>e. </span>Impairment test Grupo Unidos Por <span class=\"_ _1\"></span>el Canal S.A. Con <span class=\"_ _2\"></span>riferimento <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _2\"></span>Collegata <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>Unidos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Canal <span class=\"_ _2\"></span>S.A. <span class=\"_ _2\"></span>(di <span class=\"_ _2\"></span>seguito <span class=\"_ _2\"></span>anche <span class=\"_ _2\"></span>SPV) <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _f\"></span>proceduto <span class=\"_ _0\"></span>a effettuare un <span class=\"_ _2\"></span><span class=\"ff1b\">test</span> <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span><span class=\"ff1b\">impairment</span> <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>partecipazione <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>flussi <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>cassa attesi <span class=\"_ _2\"></span>dalla <span class=\"_ _0\"></span>relativa <span class=\"_ _0\"></span>gestione aziendale <span class=\"_ _4\"></span>attualizzati <span class=\"_ _4\"></span>utilizzando <span class=\"_ _4\"></span>come <span class=\"ff1b\">driver<span class=\"_ _1\"></span><span class=\"ff19\"> <span class=\"_ _1\"></span>le <span class=\"_ _4\"></span>previsioni <span class=\"_ _4\"></span>di incasso <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span><span class=\"ff1b\">c<span class=\"_ _0\"></span>laim<span class=\"ff19\"> <span class=\"_ _4\"></span>e di <span class=\"_ _3\"></span>altre com<span class=\"_ _1\"></span>ponenti <span class=\"_ _4\"></span>patrimoniali<span class=\"_ _1\"></span> </span></span></span></span>iscritte <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>S<span class=\"_ _0\"></span>PV. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>particolare, <span class=\"_ _f\"></span>i <span class=\"_ _2\"></span>flussi <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>cassa <span class=\"_ _2\"></span>sono <span class=\"_ _f\"></span>rappresentati<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>dai <span class=\"_ _f\"></span>costi <span class=\"_ _2\"></span>operativi <span class=\"_ _2\"></span>(per <span class=\"_ _f\"></span>lo <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _2\"></span>spese <span class=\"_ _f\"></span>legali) <span class=\"_ _0\"></span>e dagli incassi pr<span class=\"_ _1\"></span>evisti in funzi<span class=\"_ _4\"></span>one delle tempistiche di pagament<span class=\"_ _1\"></span>o stimate dei <span class=\"ff1b\">claim</span> i<span class=\"_ _1\"></span>n essere della<span class=\"_ _1\"></span> partecipata. I tassi di attuali<span class=\"_ _1\"></span>zzazione (4,<span class=\"_ _1\"></span>5% per i<span class=\"ff1b\"> claim</span> e 4,0% per<span class=\"_ _1\"></span> le altre componenti<span class=\"_ _1\"></span> patrimoni<span class=\"_ _1\"></span>ali) sono stimati in <span class=\"_ _1\"></span>funzione: \u2022<span class=\"ff21\"> <span class=\"_ _13\"> </span><span class=\"ff19\">dei <span class=\"_ _2\"></span>rendimenti <span class=\"_ _0\"></span>medi <span class=\"_ _f\"></span>dei <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span><span class=\"ff1b\">risk <span class=\"_ _2\"></span>free</span> <span class=\"_ _2\"></span>re<span class=\"_ _0\"></span>gistrati<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>nei <span class=\"_ _2\"></span>sei <span class=\"_ _f\"></span>mesi <span class=\"_ _2\"></span>antecedenti <span class=\"_ _0\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>riferimento, <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>ine <span class=\"_ _2\"></span>di </span></span>incorporare l\u2019attual<span class=\"_ _4\"></span>e con<span class=\"_ _0\"></span>tes<span class=\"_ _1\"></span>to macroeconomico;<span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _13\"> </span><span class=\"ff19\">una componente <span class=\"_ _1\"></span>di rischio paes<span class=\"_ _1\"></span>e; </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _13\"> </span><span class=\"ff19\">uno <span class=\"ff1b\">spread</span> che ri<span class=\"_ _1\"></span>flette la ri<span class=\"_ _1\"></span>schiosit\u00e0 tipica del <span class=\"ff1b\">busine<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>s<span class=\"ff19\">. </span></span></span></span>Dall\u2019esito <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span><span class=\"ff1b\">test<span class=\"ff19\"> <span class=\"_ _a\"></span></span></span><span class=\"ls1d\">d\u2019</span><span class=\"ff1b\">impairment<span class=\"ff19\"> <span class=\"_ _f\"></span>non <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _a\"></span>emersa <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>necessit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>procedere <span class=\"_ _f\"></span>ad <span class=\"_ _f\"></span>alcuna <span class=\"_ _f\"></span>svalutazione <span class=\"_ _f\"></span>sul <span class=\"_ _f\"></span>valore <span class=\"_ _f\"></span>di </span></span>carico della parteci<span class=\"_ _4\"></span>pazione. Il t<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>st <span class=\"_ _4\"></span>d\u2019impairment <span class=\"_ _4\"></span>\u00e8 stato <span class=\"_ _4\"></span>sottoposto <span class=\"_ _1\"></span>ad <span class=\"_ _4\"></span>analisi di<span class=\"_ _4\"></span> sensitivit\u00e0<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>l <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>ine <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>ottenere in<span class=\"_ _1\"></span>dicazioni <span class=\"_ _4\"></span>circa la <span class=\"_ _4\"></span>volatilit\u00e0 <span class=\"_ _4\"></span>dei risultati <span class=\"_ _b\"> </span>alla <span class=\"_ _b\"> </span>ragionevole <span class=\"_ _b\"> </span><span class=\"ff1a\">variazione <span class=\"_ _11\"> </span>del <span class=\"_ _b\"> </span>1% <span class=\"_\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _b\"> </span>tasso <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>attualizzazione. <span class=\"_ _b\"> </span>All\u2019esito <span class=\"_ _b\"> </span>delle <span class=\"_ _b\"> </span>analisi<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>sensitivit\u00e0 </span>effettuate non<span class=\"_ _1\"></span> si rilevano si<span class=\"_ _4\"></span>tuazioni di potenziale perdi<span class=\"_ _1\"></span>ta di valore. Yuma Concesionaria<span class=\"_ _1\"></span> S.A. Al <span class=\"_ _a\"></span>termine <span class=\"_ _a\"></span>dell\u2019esercizio <span class=\"_ _a\"></span>2022<span class=\"ff19\"> <span class=\"_ _a\"></span></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>stato <span class=\"_ _a\"></span>ritenuto <span class=\"_ _a\"></span>opportuno <span class=\"_ _a\"></span>verificare <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>tenuta <span class=\"_ _a\"></span>dell\u2019investimento <span class=\"_ _a\"></span>riferito <span class=\"_ _f\"></span>alla Yuma Concesionaria<span class=\"_ _1\"></span> S.A. (s<span class=\"_ _1\"></span>ettore 3 dell\u2019auto<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>trada Rut<span class=\"_ _1\"></span>a del Sol in Colombia<span class=\"_ _4\"></span>).<span class=\"_ _0\"></span> <span class=\"ff19\"> </span>Il <span class=\"_ _10\"></span>relativo <span class=\"_ _a\"></span>valore <span class=\"_ _10\"></span>d\u2019uso <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _10\"></span>stato <span class=\"_ _10\"></span>individuat<span class=\"_ _1\"></span>o, <span class=\"_ _10\"></span>attraver<span class=\"_ _1\"></span>so <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>metod<span class=\"_ _1\"></span>ologia <span class=\"_ _10\"></span>del <span class=\"_ _10\"> </span><span class=\"ff1b\">Dividend <span class=\"_ _a\"></span>Discount <span class=\"_ _10\"> </span>Mod<span class=\"lsd\">el</span><span class=\"ff19\"> <span class=\"_ _10\"></span>(DDM), </span></span>attualizz<span class=\"_ _1\"></span>ando <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>flussi <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>dividendi <span class=\"_ _f\"></span>attesi <span class=\"_ _f\"></span>nel <span class=\"_ _f\"></span>periodo <span class=\"_ _2\"></span>2023<span class=\"_ _2\"></span>-2031 <span class=\"_ _f\"></span>ad <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>tasso <span class=\"_ _f\"></span>pari<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>14,1% <span class=\"_ _a\"></span>coincidente<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>il costo del capitale<span class=\"_ _1\"></span> (Ke) della pa<span class=\"_ _1\"></span>rtecipata in pa<span class=\"_ _1\"></span>rola. Ai <span class=\"_ _11\"> </span>fini <span class=\"_ _10\"> </span>de<span class=\"_ _0\"></span>ll\u2019applica<span class=\"_ _1\"></span>zione <span class=\"_ _11\"> </span>di <span class=\"_ _10\"> </span>tale <span class=\"_ _11\"> </span>metodologia <span class=\"_ _10\"> </span>\u00e8 <span class=\"_ _11\"> </span>stato <span class=\"_ _10\"> </span>utilizzato <span class=\"_ _11\"> </span>il <span class=\"_ _11\"> </span>piano <span class=\"_ _11\"> </span>economico<span class=\"ff19\">-f<span class=\"_ _0\"></span>inanziario<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>elaborato <span class=\"_ _10\"> </span>dal </span>management<span class=\"ff19\"> di Y<span class=\"_ _1\"></span>uma Concesio<span class=\"_ _1\"></span>naria S.A. </span>Dall\u2019analisi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>recuperabil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _4\"></span>effettuata <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _4\"></span>emersa <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>necessit\u00e0 <span class=\"_ _3\"></span>di p<span class=\"_ _4\"></span>ro<span class=\"_ _0\"></span>cedere <span class=\"_ _3\"></span>ad a<span class=\"_ _1\"></span>lcuna <span class=\"_ _3\"></span>svalutazione <span class=\"_ _4\"></span>sul <span class=\"_ _4\"></span>valore di carico della part<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>cipazione<span class=\"_ _1\"></span>. Il <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _0\"></span>recuperabile <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>partecipazione <span class=\"_ _0\"></span><span class=\"ff1a\">\u00e8 <span class=\"_ _2\"></span>stato <span class=\"_ _2\"></span>sottoposto <span class=\"_ _0\"></span>ad <span class=\"_ _2\"></span>analisi <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>sensitivit\u00e0, <span class=\"_ _0\"></span>nell\u2019ipotesi <span class=\"_ _0\"></span>peggiorativa </span>formulata <span class=\"_ _4\"></span>che <span class=\"_ _1\"></span>prevede <span class=\"_ _4\"></span>un <span class=\"_ _1\"></span>aumento <span class=\"_ _4\"></span>dell\u20191% <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>tasso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>sconto. Tal<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>stress <span class=\"_ _4\"></span>test <span class=\"_ _4\"></span>determina <span class=\"_ _1\"></span>l\u2019insorge<span class=\"_ _1\"></span>re <span class=\"_ _4\"></span>di risult<span class=\"_ _1\"></span>ati sostanzialment<span class=\"_ _1\"></span>e non divergenti ri<span class=\"_ _4\"></span>spetto alle conclusioni<span class=\"_ _1\"></span> sopra riportate. Oltre <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>quanto <span class=\"_ _10\"> </span>sopra <span class=\"_ _11\"> </span>evidenziato <span class=\"_ _10\"> </span>non <span class=\"_ _11\"> </span>sono <span class=\"_ _11\"> </span>emersi <span class=\"_ _10\"> </span>ulteriori <span class=\"_ _11\"> </span>indicatori <span class=\"_ _11\"> </span>d\u2019<span class=\"_ _0\"></span><span class=\"ff1b\">impairment<span class=\"ff19\"> <span class=\"_ _10\"></span>sulle <span class=\"_ _11\"> </span>partecipazioni <span class=\"_ _11\"> </span>in </span></span>Imprese valuta<span class=\"_ _1\"></span>te con il met<span class=\"_ _1\"></span>odo del patrimonio<span class=\"_ _1\"></span> netto.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__53": {
   "value": "9.1.1 Riepilogo delle in<span class=\"_ _1\"></span>formazioni economico-finanziarie rela<span class=\"_ _1\"></span>tive alle societ\u00e0 collega<span class=\"_ _1\"></span>te I <span class=\"_ _1\"></span>dati <span class=\"_ _4\"></span>economico-<span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>delle societ<span class=\"_ _4\"></span>\u00e0 c<span class=\"_ _1\"></span>olleg<span class=\"_ _4\"></span>ate, <span class=\"_ _4\"></span>ritenute <span class=\"_ _4\"></span>significative<span class=\"_ _4\"></span>, desun<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>dai r<span class=\"_ _4\"></span>elativi <span class=\"_ _1\"></span>bilanci <span class=\"_ _4\"></span>redatti<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>base ai principi IFR<span class=\"_ _4\"></span>S sono di seguit<span class=\"_ _1\"></span>o riportati:<span class=\"_ _1\"></span><span class=\"ff25 fs6\"> </span>Autopistas del S<span class=\"_ _0\"></span>ol S.A. (19,82%)<span class=\"_ _0\"></span> - A<span class=\"_ _0\"></span>utostrada acces<span class=\"_ _0\"></span>so Nord d<span class=\"_ _0\"></span>ella citt\u00e0 di Bue<span class=\"_ _0\"></span>nos A<span class=\"_ _0\"></span>ires in Argen<span class=\"_ _0\"></span>tina 31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Attivo non corrente Patrimonio netto<span class=\"_ _1\"></span> 109.840<span class=\"fca sc0\"> </span>122.776<span class=\"fca sc0\"> </span>Immobilizzazioni m<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>teriali ed imm<span class=\"_ _1\"></span>ateriali 161.052<span class=\"fca sc0\"> </span>174.974<span class=\"fca sc0\"> </span>Passivita' non correnti<span class=\"_ _4\"></span> Attivita' finanzi<span class=\"_ _1\"></span>arie non correnti -<span class=\"fca sc0\"> </span>208<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Passivita' Finanziar<span class=\"_ _4\"></span>ie non correnti -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Altre attivita' non <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>orrenti -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Altre passivita' no<span class=\"_ _1\"></span>n correnti 60.707<span class=\"fca sc0\"> </span>64.784<span class=\"fca sc0\"> </span>Totale attivo non corrente<span class=\"_ _1\"></span> 161.052<span class=\"fca sc0\"> </span>175.182<span class=\"fca sc0\"> </span>Totale passivita' non <span class=\"_ _1\"></span>correnti 60.707<span class=\"fca sc0\"> </span>64.784<span class=\"fca sc0\"> </span>Attivo Corrente Passivita' correnti Disponibilita' liqui<span class=\"_ _1\"></span>de ed altre <span class=\"_ _1\"></span>attivita' finanziarie 20.144<span class=\"fca sc0\"> </span>25.674<span class=\"fca sc0\"> </span>Passivita' Finanziar<span class=\"_ _4\"></span>ie correnti -<span class=\"fca sc0\"> </span>6.895<span class=\"fca sc0\"> </span>Altre attivita' corre<span class=\"_ _1\"></span>nti 48.147<span class=\"fca sc0\"> </span>24.647<span class=\"fca sc0\"> </span>Altre passivita' corre<span class=\"_ _1\"></span>nti 58.796<span class=\"fca sc0\"> </span>31.048<span class=\"fca sc0\"> </span>Totale attivo corrente<span class=\"_ _1\"></span> 68.291<span class=\"fca sc0\"> </span>50.321<span class=\"fca sc0\"> </span>Totale passivita' corre<span class=\"_ _1\"></span>nti 58.796<span class=\"fca sc0\"> </span>37.943<span class=\"fca sc0\"> </span>Totale attivo 229.343<span class=\"fca sc0\"> </span>225.503<span class=\"fca sc0\"> </span>Totale passivo 229.343<span class=\"fca sc0\"> </span>225.503<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Euro/000 - quot<span class=\"_ _1\"></span>a Gruppo 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Ricavi 49.864<span class=\"fca sc0\"> </span>54.408<span class=\"fca sc0\"> </span>Patrimonio netto inizi<span class=\"_ _1\"></span>ale 18.491<span class=\"fca sc0\"> </span>21.768<span class=\"fca sc0\"> </span>Costi operativi<span class=\"_ _1\"></span> (40.020)<span class=\"fca sc0\"> </span>(43.831)<span class=\"fca sc0\"> </span>Risultato comple<span class=\"_ _1\"></span>ssivo attrib.  <span class=\"_ _1\"></span>al Gruppo (2.786)<span class=\"fca sc0\"> </span>(7.639)<span class=\"fca sc0\"> </span>Risultato operativo<span class=\"_ _1\"></span> 9.844<span class=\"fca sc0\"> </span>10.577<span class=\"fca sc0\"> </span>Dividendi distribuit<span class=\"_ _4\"></span>i -<span class=\"fca sc0\"> </span>(803)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Gestione finanzi<span class=\"_ _1\"></span>aria 5.641<span class=\"fca sc0\"> </span>(7.767)<span class=\"fca sc0\"> </span>Aumenti di capit<span class=\"_ _1\"></span>ale e altre variazi<span class=\"_ _1\"></span>oni 6.063<span class=\"fca sc0\"> </span>11.006<span class=\"fca sc0\"> </span>Risultato prima delle <span class=\"_ _1\"></span>imposte 15.485<span class=\"fca sc0\"> </span>2.810<span class=\"fca sc0\"> </span>Patrimonio netto finale<span class=\"_ _1\"></span> 21.768<span class=\"fca sc0\"> </span>24.332<span class=\"fca sc0\"> </span>Imposte  (19.029)<span class=\"fca sc0\"> </span>(718)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Fondo svalutazione<span class=\"_ _4\"></span> (4.999)<span class=\"fca sc0\"> </span>(4.999)<span class=\"fca sc0\"> </span>Risultato delle atti<span class=\"_ _1\"></span>vit\u00e0 continuative (3.544)<span class=\"fca sc0\"> </span>2.092<span class=\"fca sc0\"> </span>Altri componenti di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>onto economi<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>o complessivo (10.514)<span class=\"fca sc0\"> </span>(40.638)<span class=\"fca sc0\"> </span>Valore di carico 16.769<span class=\"fca sc0\"> </span>19.333<span class=\"fca sc0\"> </span>Risultato netto complessi<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>o (14.058)<span class=\"fca sc0\"> </span>(38.546)<span class=\"fca sc0\"> </span>Brennero Tu<span class=\"_ _0\"></span>nnel Constructi<span class=\"_ _0\"></span>on S.C. a r.l. (47,2<span class=\"_ _0\"></span>3%) <span class=\"_ _0\"></span>- Galleria di <span class=\"_ _0\"></span>base del <span class=\"ff1a\">Brenn<span class=\"_ _0\"></span>ero Lotto \u201cMules 2<span class=\"_ _0\"></span></span>-<span class=\"ff1a ls71\">3\u201d</span> 31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Attivo non corrente Patrimonio netto<span class=\"_ _1\"></span> 100<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>100<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Immobilizzazioni m<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>teriali ed imm<span class=\"_ _1\"></span>ateriali 53.587<span class=\"fca sc0\"> </span>34.811<span class=\"fca sc0\"> </span>Passivita' non corrent<span class=\"_ _1\"></span>i Attivita' finanzi<span class=\"_ _1\"></span>arie non correnti -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Passivita' Finanziar<span class=\"_ _4\"></span>ie non correnti 9.419<span class=\"fca sc0\"> </span>672<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Altre attivita' non <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>orrenti -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Altre passivita' no<span class=\"_ _1\"></span>n correnti 2.287<span class=\"fca sc0\"> </span>2.069<span class=\"fca sc0\"> </span>Totale attivo non corrente<span class=\"_ _1\"></span> 53.587<span class=\"fca sc0\"> </span>34.811<span class=\"fca sc0\"> </span>Totale passivita' non <span class=\"_ _1\"></span>correnti 11.706<span class=\"fca sc0\"> </span>2.741<span class=\"fca sc0\"> </span>Attivo Corrente Passivita' correnti Disponibilita' liqui<span class=\"_ _1\"></span>de ed altre <span class=\"_ _1\"></span>attivita' finanziarie 30.476<span class=\"fca sc0\"> </span>22.674<span class=\"fca sc0\"> </span>Passivita' Finanziar<span class=\"_ _4\"></span>ie correnti 696<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>522<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Altre attivita' corre<span class=\"_ _1\"></span>nti 19.709<span class=\"fca sc0\"> </span>19.770<span class=\"fca sc0\"> </span>Altre passivita' corre<span class=\"_ _1\"></span>nti 91.270<span class=\"fca sc0\"> </span>73.892<span class=\"fca sc0\"> </span>Totale attivo corrente<span class=\"_ _1\"></span> 50.185<span class=\"fca sc0\"> </span>42.444<span class=\"fca sc0\"> </span>Totale passivita' corre<span class=\"_ _1\"></span>nti 91.966<span class=\"fca sc0\"> </span>74.414<span class=\"fca sc0\"> </span>Totale attivo 103.772<span class=\"fca sc0\"> </span>77.255<span class=\"fca sc0\"> </span>Totale passivo 103.772<span class=\"fca sc0\"> </span>77.255<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Euro/000 - quot<span class=\"_ _1\"></span>a Gruppo 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Ricavi 188.136<span class=\"fca sc0\"> </span>153.097<span class=\"fca sc0\"> </span>Patrimonio netto inizi<span class=\"_ _1\"></span>ale 47<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>47<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Costi operativi<span class=\"_ _1\"></span> (186.994)<span class=\"fca sc0\"> </span>(152.747)<span class=\"fca sc0\"> </span>Risultato comple<span class=\"_ _1\"></span>ssivo attrib.  <span class=\"_ _1\"></span>al Gruppo -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Risultato operativo<span class=\"_ _1\"></span> 1.142<span class=\"fca sc0\"> </span>350<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Dividendi distribuit<span class=\"_ _4\"></span>i -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Gestione finanzi<span class=\"_ _1\"></span>aria (769)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(336)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Aumenti di capit<span class=\"_ _1\"></span>ale e altre variazi<span class=\"_ _1\"></span>oni -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Risultato prima delle <span class=\"_ _1\"></span>imposte 373<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>14<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Patrimonio netto finale<span class=\"_ _1\"></span> 47<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>47<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Imposte  (373)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(14)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Valore di carico 47<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>47<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Risultato netto complessi<span class=\"_ _1\"></span>vo -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Eurolink S<span class=\"_ _0\"></span>.C.p.A. (45,00%) <span class=\"_ _0\"></span>- Attravers<span class=\"_ _0\"></span>amento stabile <span class=\"_ _0\"></span>dello Stretto di M<span class=\"_ _0\"></span>essina 31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Attivo non corrente Patrimonio netto<span class=\"_ _1\"></span> 37.500<span class=\"fca sc0\"> </span>37.500<span class=\"fca sc0\"> </span>Attivo Corrente Passivita' correnti Disponibilita' liqui<span class=\"_ _1\"></span>de ed altre <span class=\"_ _1\"></span>attivita' finanziarie 708<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>644<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Passivita' Finanziar<span class=\"_ _4\"></span>ie correnti -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Altre attivita' corre<span class=\"_ _1\"></span>nti 59.518<span class=\"fca sc0\"> </span>59.746<span class=\"fca sc0\"> </span>Altre passivita' corre<span class=\"_ _1\"></span>nti 22.726<span class=\"fca sc0\"> </span>22.890<span class=\"fca sc0\"> </span>Totale attivo corrente<span class=\"_ _1\"></span> 60.226<span class=\"fca sc0\"> </span>60.390<span class=\"fca sc0\"> </span>Totale passivita' corre<span class=\"_ _1\"></span>nti 22.726<span class=\"fca sc0\"> </span>22.890<span class=\"fca sc0\"> </span>Totale attivo 60.226<span class=\"fca sc0\"> </span>60.390<span class=\"fca sc0\"> </span>Totale passivo 60.226<span class=\"fca sc0\"> </span>60.390<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Euro/000 - quot<span class=\"_ _1\"></span>a Gruppo 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Ricavi 242<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>228<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Patrimonio netto inizi<span class=\"_ _1\"></span>ale 16.875<span class=\"fca sc0\"> </span>16.875<span class=\"fca sc0\"> </span>Costi operativi<span class=\"_ _1\"></span> (235)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(228)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Risultato comple<span class=\"_ _1\"></span>ssivo attrib.  <span class=\"_ _1\"></span>al Gruppo -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Risultato operativo<span class=\"_ _1\"></span> 7<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Aumenti di capit<span class=\"_ _1\"></span>ale e altre variazi<span class=\"_ _1\"></span>oni -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Risultato prima delle <span class=\"_ _1\"></span>imposte 7<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Patrimonio netto finale<span class=\"_ _1\"></span> 16.875<span class=\"fca sc0\"> </span>16.875<span class=\"fca sc0\"> </span>Imposte  (7)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>Valore di carico 16.875<span class=\"fca sc0\"> </span>16.875<span class=\"fca sc0\"> </span>Risultato netto complessi<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>o -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Grupo Unid<span class=\"_ _0\"></span>os por el Canal S<span class=\"_ _0\"></span>.A. (48%)<span class=\"_ _0\"></span><span class=\"fsa\">*</span> - Ampliamen<span class=\"_ _0\"></span>to del Canale d<span class=\"_ _0\"></span>i Panama 31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Attivo non corrente Patrimonio netto<span class=\"_ _1\"></span> 5.215<span class=\"fca sc0\"> </span>6.553<span class=\"fca sc0\"> </span>Altre attivita' non <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>orrenti -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Altre passivita' no<span class=\"_ _1\"></span>n correnti 29<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>26<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Totale attivo non corrente<span class=\"_ _1\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Totale passivita' non <span class=\"_ _1\"></span>correnti 29<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>26<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Attivo Corrente Passivita' correnti Disponibilita' liqui<span class=\"_ _1\"></span>de ed altre <span class=\"_ _1\"></span>attivita' finanziarie 307<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>490<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Passivita' Finanziar<span class=\"_ _4\"></span>ie correnti 718.212<span class=\"fca sc0\"> </span>763.551<span class=\"fca sc0\"> </span>Altre attivita' corre<span class=\"_ _1\"></span>nti 1.559.709<span class=\"fca sc0\"> </span>1.647.529<span class=\"fca sc0\"> </span>Altre passivita' corre<span class=\"_ _1\"></span>nti 836.560<span class=\"fca sc0\"> </span>877.889<span class=\"fca sc0\"> </span>Totale attivo corrente<span class=\"_ _1\"></span> 1.560.016<span class=\"fca sc0\"> </span>1.648.019<span class=\"fca sc0\"> </span>Totale passivita' corre<span class=\"_ _1\"></span>nti 1.554.772<span class=\"fca sc0\"> </span>1.641.440<span class=\"fca sc0\"> </span>Totale attivo 1.560.016<span class=\"fca sc0\"> </span>1.648.019<span class=\"fca sc0\"> </span>Totale passivo 1.560.016<span class=\"fca sc0\"> </span>1.648.019<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Euro/000 - quot<span class=\"_ _1\"></span>a Gruppo 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Ricavi (240.858)<span class=\"fca sc0\"> </span>(3.679)<span class=\"fca sc0\"> </span>Patrimonio netto inizi<span class=\"_ _1\"></span>ale (10.038)<span class=\"fca sc0\"> </span>2.003<span class=\"fca sc0\"> </span>Costi operativi<span class=\"_ _1\"></span> (21.212)<span class=\"fca sc0\"> </span>(18.624)<span class=\"fca sc0\"> </span>Risultato comple<span class=\"_ _1\"></span>ssivo attrib.  <span class=\"_ _1\"></span>al Gruppo (100.590)<span class=\"fca sc0\"> </span>(11.155)<span class=\"fca sc0\"> </span>Risultato operativo<span class=\"_ _1\"></span> (262.070)<span class=\"fca sc0\"> </span>(22.303)<span class=\"fca sc0\"> </span>Dividendi distribuit<span class=\"_ _4\"></span>i -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Gestione finanzi<span class=\"_ _1\"></span>aria 788<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(5.158)<span class=\"fca sc0\"> </span>Aumenti di capit<span class=\"_ _1\"></span>ale e altre variazi<span class=\"_ _1\"></span>oni 112.631<span class=\"fca sc0\"> </span>11.669<span class=\"fca sc0\"> </span>Risultato prima delle <span class=\"_ _1\"></span>imposte (261.282)<span class=\"fca sc0\"> </span>(27.461)<span class=\"fca sc0\"> </span>Patrimonio netto finale<span class=\"_ _1\"></span> 2.003<span class=\"fca sc0\"> </span>2.516<span class=\"fca sc0\"> </span>Imposte  -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Ulteriori interesse<span class=\"_ _1\"></span>nze a L/T (IAS 28 p<span class=\"_ _4\"></span>ar. 14 a) 494.916<span class=\"fca sc0\"> </span>525.955<span class=\"fca sc0\"> </span>Risultato delle atti<span class=\"_ _1\"></span>vit\u00e0 continuative (261.282)<span class=\"fca sc0\"> </span>(27.461)<span class=\"fca sc0\"> </span>Altri componenti di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>onto economi<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>o Fondo svalutazione<span class=\"_ _4\"></span> (13.458)<span class=\"fca sc0\"> </span>(2.302)<span class=\"fca sc0\"> </span>complessivo (673)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(1.589)<span class=\"fca sc0\"> </span>Valore di carico 483.461<span class=\"fca sc0\"> </span>526.169<span class=\"fca sc0\"> </span>Risultato netto complessi<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>o (261.955)<span class=\"fca sc0\"> </span>(29.050)<span class=\"fca sc0\"> </span>* <span class=\"ls0\">Esistono accordi inter<span class=\"_ _1\"></span>ni riguardant<span class=\"_ _1\"></span>i la ridistribuzion<span class=\"_ _4\"></span>e delle percentuali nei risult<span class=\"_ _1\"></span>ati dei membri de<span class=\"_ _1\"></span>l consorzio, che<span class=\"_ _1\"></span> assegnano a Webuild S.p.A. un<span class=\"_ _4\"></span>a </span>percentuale di posse<span class=\"_ _1\"></span>sso pari al 3<span class=\"_ _1\"></span>8,4%. Metro C S.<span class=\"_ _0\"></span>C.p.A. (34,50%) <span class=\"_ _0\"></span>- Metropol<span class=\"_ _0\"></span>itana di Roma <span class=\"_ _0\"></span>- Linea <span class=\"_ _0\"></span>C  31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Attivo non corrente Patrimonio netto<span class=\"_ _1\"></span> 57.018<span class=\"fca sc0\"> </span>57.018<span class=\"fca sc0\"> </span>Immobilizzazioni m<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>teriali ed immate<span class=\"_ _4\"></span>ria<span class=\"_ _0\"></span>li 1.522<span class=\"fca sc0\"> </span>1.295<span class=\"fca sc0\"> </span>Passivita' non corrent<span class=\"_ _1\"></span>i Attivita' finanzi<span class=\"_ _1\"></span>arie non correnti -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Passivita' Finanziar<span class=\"_ _4\"></span>ie non correnti -<span class=\"fca sc0\"> </span>77<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Altre attivita' non <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>orrenti -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Altre passivita' no<span class=\"_ _1\"></span>n correnti 2.511<span class=\"fca sc0\"> </span>2.686<span class=\"fca sc0\"> </span>Totale attivo non corrente<span class=\"_ _1\"></span> 1.522<span class=\"fca sc0\"> </span>1.295<span class=\"fca sc0\"> </span>Totale passivita' non <span class=\"_ _1\"></span>correnti 2.511<span class=\"fca sc0\"> </span>2.763<span class=\"fca sc0\"> </span>Attivo Corrente Passivita' correnti Disponibilita' liqui<span class=\"_ _1\"></span>de ed altre <span class=\"_ _1\"></span>attivita' finanziarie 468<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>12<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Passivita' Finanziar<span class=\"_ _4\"></span>ie correnti 50.270<span class=\"fca sc0\"> </span>58.064<span class=\"fca sc0\"> </span>Altre attivita' corre<span class=\"_ _1\"></span>nti 261.894<span class=\"fca sc0\"> </span>323.315<span class=\"fca sc0\"> </span>Altre passivita' corre<span class=\"_ _1\"></span>nti 154.085<span class=\"fca sc0\"> </span>206.777<span class=\"fca sc0\"> </span>Totale attivo corrente<span class=\"_ _1\"></span> 262.362<span class=\"fca sc0\"> </span>323.327<span class=\"fca sc0\"> </span>Totale passivita' corre<span class=\"_ _1\"></span>nti 204.355<span class=\"fca sc0\"> </span>264.841<span class=\"fca sc0\"> </span>Totale attivo 263.884<span class=\"fca sc0\"> </span>324.622<span class=\"fca sc0\"> </span>Totale passivo 263.884<span class=\"fca sc0\"> </span>324.622<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Euro/000 - quot<span class=\"_ _1\"></span>a Gruppo 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Ricavi 55.911<span class=\"fca sc0\"> </span>79.721<span class=\"fca sc0\"> </span>Patrimonio netto inizi<span class=\"_ _1\"></span>ale 19.671<span class=\"fca sc0\"> </span>19.671<span class=\"fca sc0\"> </span>Costi operativi<span class=\"_ _1\"></span> (54.123)<span class=\"fca sc0\"> </span>(77.422)<span class=\"fca sc0\"> </span>Risultato comple<span class=\"_ _1\"></span>ssivo attrib.  <span class=\"_ _1\"></span>al Gruppo -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Risultato operativo<span class=\"_ _1\"></span> 1.788<span class=\"fca sc0\"> </span>2.299<span class=\"fca sc0\"> </span>Dividendi distribuit<span class=\"_ _1\"></span>i -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Gestione finanzi<span class=\"_ _1\"></span>aria (1.583)<span class=\"fca sc0\"> </span>(2.026)<span class=\"fca sc0\"> </span>Aumenti di capit<span class=\"_ _1\"></span>ale e altre variazi<span class=\"_ _1\"></span>oni -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Risultato prima delle <span class=\"_ _1\"></span>imposte 205<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>273<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Patrimonio netto finale<span class=\"_ _1\"></span> 19.671<span class=\"fca sc0\"> </span>19.671<span class=\"fca sc0\"> </span>Imposte  (205)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(273)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Valore di carico 19.671<span class=\"fca sc0\"> </span>19.671<span class=\"fca sc0\"> </span>Risultato netto complessi<span class=\"_ _1\"></span>vo -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Metro de Lima L<span class=\"_ _0\"></span>inea 2 S.A. (18,<span class=\"_ _0\"></span>25%) - L<span class=\"_ _0\"></span>inea 2 metro<span class=\"_ _0\"></span>politana di Lima <span class=\"_ _0\"></span>in Per\u00f9 31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Attivo non corrente Patrimonio netto<span class=\"_ _1\"></span> 172.843<span class=\"fca sc0\"> </span>204.513<span class=\"fca sc0\"> </span>Immobilizzazioni m<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>teriali ed imm<span class=\"_ _1\"></span>ateriali 624<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>792<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Passivita' non corrent<span class=\"_ _1\"></span>i Altre attivita' non <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>orrenti -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Altre passivita' no<span class=\"_ _1\"></span>n correnti 4.556<span class=\"fca sc0\"> </span>4.838<span class=\"fca sc0\"> </span>Totale attivo non corrente<span class=\"_ _1\"></span> 624<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>792<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Totale passivita' non <span class=\"_ _1\"></span>correnti 4.556<span class=\"fca sc0\"> </span>4.838<span class=\"fca sc0\"> </span>Attivo Corrente Passivita' correnti Disponibilita' liqui<span class=\"_ _1\"></span>de ed altre <span class=\"_ _1\"></span>attivita' finanziarie 17.875<span class=\"fca sc0\"> </span>8.837<span class=\"fca sc0\"> </span>Passivita' Finanziar<span class=\"_ _4\"></span>ie correnti 55.210<span class=\"fca sc0\"> </span>56.046<span class=\"fca sc0\"> </span>Altre attivita' corre<span class=\"_ _1\"></span>nti 437.622<span class=\"fca sc0\"> </span>447.193<span class=\"fca sc0\"> </span>Altre passivita' corre<span class=\"_ _1\"></span>nti 223.512<span class=\"fca sc0\"> </span>191.425<span class=\"fca sc0\"> </span>Totale attivo corrente<span class=\"_ _1\"></span> 455.497<span class=\"fca sc0\"> </span>456.030<span class=\"fca sc0\"> </span>Totale passivita' corre<span class=\"_ _1\"></span>nti 278.722<span class=\"fca sc0\"> </span>247.471<span class=\"fca sc0\"> </span>Totale attivo 456.121<span class=\"fca sc0\"> </span>456.822<span class=\"fca sc0\"> </span>Totale passivo 456.121<span class=\"fca sc0\"> </span>456.822<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Euro/000 - quot<span class=\"_ _1\"></span>a Gruppo 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Ricavi 248.280<span class=\"fca sc0\"> </span>190.575<span class=\"fca sc0\"> </span>Patrimonio netto inizi<span class=\"_ _1\"></span>ale 26.513<span class=\"fca sc0\"> </span>31.544<span class=\"fca sc0\"> </span>Costi operativi<span class=\"_ _1\"></span> (240.386)<span class=\"fca sc0\"> </span>(192.902)<span class=\"fca sc0\"> </span>Risultato comple<span class=\"_ _1\"></span>ssivo attrib.  <span class=\"_ _1\"></span>al Gruppo 5.031<span class=\"fca sc0\"> </span>5.780<span class=\"fca sc0\"> </span>Risultato operativo<span class=\"_ _1\"></span> 7.894<span class=\"fca sc0\"> </span>(2.327)<span class=\"fca sc0\"> </span>Dividendi distribuit<span class=\"_ _4\"></span>i -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Gestione finanzi<span class=\"_ _1\"></span>aria 15.111<span class=\"fca sc0\"> </span>28.793<span class=\"fca sc0\"> </span>Aumenti di capit<span class=\"_ _1\"></span>ale e altre variazi<span class=\"_ _1\"></span>oni -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Risultato prima delle <span class=\"_ _1\"></span>imposte 23.005<span class=\"fca sc0\"> </span>26.466<span class=\"fca sc0\"> </span>Patrimonio netto finale<span class=\"_ _1\"></span> 31.544<span class=\"fca sc0\"> </span>37.324<span class=\"fca sc0\"> </span>Imposte  (8.210)<span class=\"fca sc0\"> </span>(5.220)<span class=\"fca sc0\"> </span>Risultato delle atti<span class=\"_ _1\"></span>vit\u00e0 continuative 14.795<span class=\"fca sc0\"> </span>21.246<span class=\"fca sc0\"> </span>Altri componenti di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>onto economico complessivo 12.775<span class=\"fca sc0\"> </span>10.424<span class=\"fca sc0\"> </span>Valore di carico 31.544<span class=\"fca sc0\"> </span>37.324<span class=\"fca sc0\"> </span>Risultato netto complessi<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>o 27.570<span class=\"fca sc0\"> </span>31.670<span class=\"fca sc0\"> </span>Mobilink H<span class=\"_ _0\"></span>urontario G.P. (35<span class=\"_ _0\"></span>,00%) <span class=\"_ _0\"></span>- Linea ferrovi<span class=\"_ _0\"></span>aria nella provi<span class=\"_ _0\"></span>ncia di Ontario in <span class=\"_ _0\"></span>Cananda<span class=\"_ _0\"></span> 31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 <span class=\"ls0\">dicembre<span class=\"fca sc0\"> </span></span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Attivo non corrente Patrimonio netto<span class=\"_ _1\"></span> 11.790<span class=\"fca sc0\"> </span>34.146 Immobilizzazioni m<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>teriali ed imm<span class=\"_ _1\"></span>ateriali 453.627<span class=\"fca sc0\"> </span>529.941<span class=\"fca sc0\"> </span>Passivita' non corrent<span class=\"_ _1\"></span>i Attivita' finanzi<span class=\"_ _1\"></span>arie non correnti -<span class=\"fca sc0\"> </span>Passivita' Finanziar<span class=\"_ _4\"></span>ie non correnti 383.631<span class=\"fca sc0\"> </span>411.613<span class=\"fca sc0\"> </span>Totale attivo non corrente<span class=\"_ _1\"></span> 453.627<span class=\"fca sc0\"> </span>529.941<span class=\"fca sc0\"> </span>Totale passivita' non <span class=\"_ _1\"></span>correnti 383.631<span class=\"fca sc0\"> </span>411.613<span class=\"fca sc0\"> </span>Attivo Corrente Passivita' correnti Disponibilita' liqui<span class=\"_ _1\"></span>de ed altre <span class=\"_ _1\"></span>attivita' finanziarie 4.831<span class=\"fca sc0\"> </span>5.139<span class=\"fca sc0\"> </span>Passivita' Finanziar<span class=\"_ _4\"></span>ie correnti Altre attivita' corre<span class=\"_ _1\"></span>nti 265<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>18.763<span class=\"fca sc0\"> </span>Altre passivita' corre<span class=\"_ _1\"></span>nti 63.302<span class=\"fca sc0\"> </span>108.084<span class=\"fca sc0\"> </span>Totale attivo corrente<span class=\"_ _1\"></span> 5.096<span class=\"fca sc0\"> </span>23.902<span class=\"fca sc0\"> </span>Totale passivita' corre<span class=\"_ _1\"></span>nti 63.302<span class=\"fca sc0\"> </span>108.084<span class=\"fca sc0\"> </span>Totale attivo 458.723<span class=\"fca sc0\"> </span>553.843<span class=\"fca sc0\"> </span>Totale passivo 458.723<span class=\"fca sc0\"> </span>553.843<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 - quot<span class=\"_ _1\"></span>a Gruppo 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Ricavi 281.938<span class=\"fca sc0\"> </span>269.957<span class=\"fca sc0\"> </span>Patrimonio netto inizi<span class=\"_ _1\"></span>ale (1.613)<span class=\"fca sc0\"> </span>4.126<span class=\"fca sc0\"> </span>Costi operativi<span class=\"_ _1\"></span> (263.400)<span class=\"fca sc0\"> </span>(248.972)<span class=\"fca sc0\"> </span>Risultato complessi<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>o attrib.  al Gru<span class=\"_ _1\"></span>ppo 5.990<span class=\"fca sc0\"> </span>7.825<span class=\"fca sc0\"> </span>Risultato operativo<span class=\"_ _1\"></span> 18.538<span class=\"fca sc0\"> </span>20.985<span class=\"fca sc0\"> </span>Dividendi distribuit<span class=\"_ _4\"></span>i Gestione finanzi<span class=\"_ _1\"></span>aria (10.822)<span class=\"fca sc0\"> </span>(11.620)<span class=\"fca sc0\"> </span>Aumenti di capit<span class=\"_ _1\"></span>ale e altre variazi<span class=\"_ _1\"></span>oni (251)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Risultato prima delle <span class=\"_ _1\"></span>imposte 7.716<span class=\"fca sc0\"> </span>9.365<span class=\"fca sc0\"> </span>Patrimonio netto finale<span class=\"_ _1\"></span> 4.126<span class=\"fca sc0\"> </span>11.951<span class=\"fca sc0\"> </span>Imposte  -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Risultato delle atti<span class=\"_ _1\"></span>vit\u00e0 continuative 7.716<span class=\"fca sc0\"> </span>9.365<span class=\"fca sc0\"> </span>Altri componenti di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>onto economi<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>o complessivo 9.398<span class=\"fca sc0\"> </span>12.991<span class=\"fca sc0\"> </span>Valore di carico 4.126<span class=\"fca sc0\"> </span>11.951<span class=\"fca sc0\"> </span>Risultato netto complessi<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>o 17.114<span class=\"fca sc0\"> </span>22.356<span class=\"fca sc0\"> </span>Yuma Con<span class=\"_ _0\"></span>cesionaria S.A. (48,<span class=\"_ _0\"></span>33%) <span class=\"_ _0\"></span>- Terzo lotto a<span class=\"_ _0\"></span>utostradale R<span class=\"_ _0\"></span>uta del Sol in C<span class=\"_ _0\"></span>olombia<span class=\"_ _0\"></span> 31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Attivo non corrente Patrimonio netto<span class=\"_ _1\"></span> 2.643<span class=\"fca sc0\"> </span>12.435<span class=\"fca sc0\"> </span>Immobilizzazioni m<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>teriali ed imm<span class=\"_ _1\"></span>ateriali 364.800<span class=\"fca sc0\"> </span>479.932<span class=\"fca sc0\"> </span>Passivita' non corrent<span class=\"_ _1\"></span>i Attivita' finanzi<span class=\"_ _1\"></span>arie non correnti -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Passivita' Finanziar<span class=\"_ _4\"></span>ie non correnti 210.963<span class=\"fca sc0\"> </span>285.129<span class=\"fca sc0\"> </span>Altre attivita' non <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>orrenti -<span class=\"fca sc0\"> </span>197<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Altre passivita' no<span class=\"_ _1\"></span>n correnti 360<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>154<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Totale attivo non corrente<span class=\"_ _1\"></span> 364.800<span class=\"fca sc0\"> </span>480.129<span class=\"fca sc0\"> </span>Totale passivita' non <span class=\"_ _1\"></span>correnti 211.323<span class=\"fca sc0\"> </span>285.283<span class=\"fca sc0\"> </span>Attivo Corrente Passivita' correnti Disponibilita' liqui<span class=\"_ _1\"></span>de ed altre <span class=\"_ _1\"></span>attivita' finanziarie 2.965<span class=\"fca sc0\"> </span>6.241<span class=\"fca sc0\"> </span>Passivita' Finanziar<span class=\"_ _4\"></span>ie correnti 5.988<span class=\"fca sc0\"> </span>5.138<span class=\"fca sc0\"> </span>Altre attivita' corre<span class=\"_ _1\"></span>nti 43.768<span class=\"fca sc0\"> </span>33.910<span class=\"fca sc0\"> </span>Altre passivita' corre<span class=\"_ _1\"></span>nti 191.579<span class=\"fca sc0\"> </span>217.424<span class=\"fca sc0\"> </span>Totale attivo corrente<span class=\"_ _1\"></span> 46.733<span class=\"fca sc0\"> </span>40.151<span class=\"fca sc0\"> </span>Totale passivita' corre<span class=\"_ _1\"></span>nti 197.567<span class=\"fca sc0\"> </span>222.562<span class=\"fca sc0\"> </span>Totale attivo 411.533<span class=\"fca sc0\"> </span>520.280<span class=\"fca sc0\"> </span>Totale passivo 411.533<span class=\"fca sc0\"> </span>520.280<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 <span class=\"ls0\">dicembre<span class=\"fca sc0\"> </span></span>Esercizio<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Euro/000 - quot<span class=\"_ _1\"></span>a Gruppo 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Ricavi 149.330<span class=\"fca sc0\"> </span>203.398<span class=\"fca sc0\"> </span>Patrimonio netto inizi<span class=\"_ _1\"></span>ale 5.745<span class=\"fca sc0\"> </span>1.277<span class=\"fca sc0\"> </span>Costi operativi<span class=\"_ _1\"></span> (153.858)<span class=\"fca sc0\"> </span>(193.511)<span class=\"fca sc0\"> </span>Risultato comple<span class=\"_ _1\"></span>ssivo attrib.  <span class=\"_ _1\"></span>al Gruppo (4.468)<span class=\"fca sc0\"> </span>4.733<span class=\"fca sc0\"> </span>Risultato operativo<span class=\"_ _1\"></span> (4.528)<span class=\"fca sc0\"> </span>9.887<span class=\"fca sc0\"> </span>Dividendi distribuit<span class=\"_ _4\"></span>i -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Gestione finanzi<span class=\"_ _1\"></span>aria (3.517)<span class=\"fca sc0\"> </span>2.286<span class=\"fca sc0\"> </span>Aumenti di capit<span class=\"_ _1\"></span>ale e altre variazi<span class=\"_ _1\"></span>oni -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Risultato prima delle <span class=\"_ _1\"></span>imposte (8.045)<span class=\"fca sc0\"> </span>12.173<span class=\"fca sc0\"> </span>Patrimonio netto finale<span class=\"_ _1\"></span> 1.277<span class=\"fca sc0\"> </span>6.010<span class=\"fca sc0\"> </span>Imposte  (489)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(513)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Risultato delle atti<span class=\"_ _1\"></span>vit\u00e0 continuative (8.534)<span class=\"fca sc0\"> </span>11.660<span class=\"fca sc0\"> </span>Altri componenti di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>onto economi<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>o complessivo (711)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(1.870)<span class=\"fca sc0\"> </span>Valore di carico 1.277<span class=\"fca sc0\"> </span>6.010<span class=\"fca sc0\"> </span>Risultato netto complessi<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>o (9.245)<span class=\"fca sc0\"> </span>9.790<span class=\"fca sc0\"> </span>Significative restrizi<span class=\"_ _1\"></span>oni  Alla data di <span class=\"_ _0\"></span>redaz<span class=\"_ _1\"></span>ione della <span class=\"_ _0\"></span>present<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>Rela<span class=\"_ _1\"></span>zione finanziaria <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>esis<span class=\"_ _1\"></span>tono res<span class=\"_ _1\"></span>trizioni con <span class=\"_ _0\"></span>rif<span class=\"_ _1\"></span>eriment<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span>alla capacit\u00e0<span class=\"_ _4\"></span> delle <span class=\"_ _3\"></span>S<span class=\"_ _0\"></span>ociet<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _4\"></span>Colleg<span class=\"_ _4\"></span>ate <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>asf<span class=\"_ _4\"></span>erire <span class=\"_ _3\"></span>fondi <span class=\"_ _3\"></span>all\u2019<span class=\"_ _3\"></span>entit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>sotto <span class=\"_ _4\"></span>f<span class=\"_ _4\"></span>orma <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>dividendi, <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>rimbor<span class=\"_ _4\"></span>si <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>prestiti<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>anticipazion<span class=\"_ _1\"></span>i eff<span class=\"_ _4\"></span>ettuati dall<span class=\"_ _1\"></span>\u2019<span class=\"_ _3\"></span>entit\u00e0<span class=\"_ _4\"></span>.<span class=\"ff19\"> </span>Passivit\u00e0 potenziali Alla <span class=\"_ _0\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>redaz<span class=\"_ _1\"></span>ione <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>present<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>Relazione <span class=\"_ _0\"></span>finanziaria <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>ci <span class=\"_ _f\"></span>sono <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>potenzia<span class=\"_ _1\"></span>li <span class=\"_ _2\"></span>significa<span class=\"_ _4\"></span>tive <span class=\"_ _2\"></span>rela<span class=\"_ _1\"></span>tive agli <span class=\"_ _10\"> </span>intere<span class=\"_ _1\"></span>ssi <span class=\"_ _11\"> </span>del <span class=\"_ _11\"> </span>gruppo <span class=\"_ _b\"> </span>nell<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>Societ\u00e0 <span class=\"_ _10\"> </span>Collega<span class=\"_ _1\"></span>te. <span class=\"_ _10\"> </span>Le <span class=\"_ _b\"> </span>even<span class=\"_ _1\"></span>tuali <span class=\"_ _11\"> </span>ar<span class=\"_ _1\"></span>ee <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>rischio <span class=\"_ _11\"> </span>rela<span class=\"_ _4\"></span>tive <span class=\"_ _11\"> </span>alle <span class=\"_ _11\"> </span>stesse <span class=\"_ _10\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _11\"> </span>st<span class=\"_ _1\"></span>at<span class=\"_ _4\"></span>e richiamat<span class=\"_ _4\"></span>e nella Re<span class=\"_ _1\"></span>lazione sulla g<span class=\"_ _1\"></span>estione al<span class=\"_ _1\"></span> para<span class=\"_ _1\"></span>gra<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>o \u201cPrincipali<span class=\"_ _1\"></span> fa<span class=\"_ _4\"></span>ttori di rischio e i<span class=\"_ _1\"></span>ncertezz<span class=\"_ _4\"></span>e\u201d<span class=\"_ _5\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__54": {
   "value": "9.1.2 Riepilogo dell<span class=\"_ _1\"></span>e inf<span class=\"_ _4\"></span>ormazioni economic<span class=\"_ _1\"></span>o-finanziari<span class=\"_ _1\"></span>e rela<span class=\"_ _1\"></span>tive alle <span class=\"ff23\">joint ve<span class=\"_ _4\"></span>nture<span class=\"ff19 fc0 sc1\"> </span></span>Nelle tabelle <span class=\"_ _0\"></span>sottostanti sono riportati i <span class=\"_ _0\"></span>principali dati <span class=\"_ _0\"></span>economici e <span class=\"_ _0\"></span>finanziari, desunti dai <span class=\"_ _0\"></span>Bila<span class=\"_ _0\"></span>nci <span class=\"_ _0\"></span>IAS/IFRS, delle principali <span class=\"ff1b\">Joint Ve<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>ture<span class=\"ff19\">. </span></span>Flatiron Wes<span class=\"_ _0\"></span>t Inc.- The L<span class=\"_ _0\"></span>ane Constr. <span class=\"_ _0\"></span>Corp. J.V. (4<span class=\"_ _0\"></span>0%) - Amp<span class=\"_ _0\"></span>liamento autostrada <span class=\"_ _0\"></span>I-<span class=\"ls71\">405<span class=\"_ _0\"></span></span>-Washing<span class=\"_ _0\"></span>ton 31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Attivo non corrente Patrimonio netto<span class=\"_ _1\"></span> (13.566)<span class=\"fca sc0\"> </span>4.378 Immobilizzazioni m<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>teriali ed imm<span class=\"_ _1\"></span>ateriali 2.434<span class=\"fca sc0\"> </span>2.358<span class=\"fca sc0\"> </span>Passivita' non corrent<span class=\"_ _1\"></span>i Attivita' finanzi<span class=\"_ _1\"></span>arie non correnti 69<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>Passivita' Finanziar<span class=\"_ _4\"></span>ie non correnti 1.359<span class=\"fca sc0\"> </span>912<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Totale attivo non corrente<span class=\"_ _1\"></span> 2.503<span class=\"fca sc0\"> </span>2.358<span class=\"fca sc0\"> </span>Totale passivita' non <span class=\"_ _1\"></span>correnti 1.359<span class=\"fca sc0\"> </span>912<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Attivo Corrente Passivita' correnti Disponibilita' liqui<span class=\"_ _1\"></span>de ed altre <span class=\"_ _1\"></span>attivita' finanziarie 21.208<span class=\"fca sc0\"> </span>1.047<span class=\"fca sc0\"> </span>Passivita' Finanziar<span class=\"_ _4\"></span>ie correnti 988<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>1.306<span class=\"fca sc0\"> </span>Altre attivita' corre<span class=\"_ _1\"></span>nti 10.349<span class=\"fca sc0\"> </span>29.173<span class=\"fca sc0\"> </span>Altre passivita' corre<span class=\"_ _1\"></span>nti 45.279<span class=\"fca sc0\"> </span>25.982<span class=\"fca sc0\"> </span>Totale attivo corrente<span class=\"_ _1\"></span> 31.557<span class=\"fca sc0\"> </span>30.220<span class=\"fca sc0\"> </span>Totale passivita' corre<span class=\"_ _1\"></span>nti 46.267<span class=\"fca sc0\"> </span>27.288<span class=\"fca sc0\"> </span>Totale attivo 34.060<span class=\"fca sc0\"> </span>32.578<span class=\"fca sc0\"> </span>Totale passivo 34.060<span class=\"fca sc0\"> </span>32.578<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 - quot<span class=\"_ _1\"></span>a Gruppo 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Ricavi 75.155<span class=\"fca sc0\"> </span>128.666<span class=\"fca sc0\"> </span>Patrimonio netto inizi<span class=\"_ _1\"></span>ale (3.771)<span class=\"fca sc0\"> </span>(5.425)<span class=\"fca sc0\"> </span>Costi operativi<span class=\"_ _1\"></span> (66.947)<span class=\"fca sc0\"> </span>(114.388)<span class=\"fca sc0\"> </span>Risultato comple<span class=\"_ _1\"></span>ssivo attrib.  <span class=\"_ _1\"></span>al Gruppo 2.912<span class=\"fca sc0\"> </span>5.278<span class=\"fca sc0\"> </span>Risultato operativo<span class=\"_ _1\"></span> 8.208<span class=\"fca sc0\"> </span>14.278<span class=\"fca sc0\"> </span>Dividendi distribuit<span class=\"_ _1\"></span>i (17.249)<span class=\"fca sc0\"> </span>(12.155)<span class=\"fca sc0\"> </span>Gestione finanzi<span class=\"_ _1\"></span>aria -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Aumenti di capit<span class=\"_ _1\"></span>ale e altre variazi<span class=\"_ _1\"></span>oni 12.683<span class=\"fca sc0\"> </span>14.055<span class=\"fca sc0\"> </span>Risultato prima delle <span class=\"_ _1\"></span>imposte 8.208<span class=\"fca sc0\"> </span>14.278<span class=\"fca sc0\"> </span>Patrimonio netto finale<span class=\"_ _1\"></span> (5.425)<span class=\"fca sc0\"> </span>1.753<span class=\"fca sc0\"> </span>Imposte  -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Risultato delle atti<span class=\"_ _1\"></span>vit\u00e0 continuative 8.208<span class=\"fca sc0\"> </span>14.278<span class=\"fca sc0\"> </span>Altri componenti di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>onto economi<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>o complessivo (929)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(1.082)<span class=\"fca sc0\"> </span>Valore di carico (5.425)<span class=\"fca sc0\"> </span>1.753<span class=\"fca sc0\"> </span>Risultato netto complessi<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>o 7.279<span class=\"fca sc0\"> </span>13.196<span class=\"fca sc0\"> </span>Skanska-Gra<span class=\"_ _0\"></span>nite-Lane J<span class=\"_ _0\"></span>.V. (30%) - Am<span class=\"_ _0\"></span>pliamento I<span class=\"_ _0\"></span>nterstate 4 <span class=\"_ _0\"></span>- Florida (USA) <span class=\"_ _0\"></span> 31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Attivo non corrente Patrimonio netto<span class=\"_ _1\"></span> (199.582)<span class=\"fca sc0\"> </span>(256.456)<span class=\"fca sc0\"> </span>Immobilizzazioni m<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>teriali ed imm<span class=\"_ _1\"></span>ateriali 304<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>Passivita' non corrent<span class=\"_ _1\"></span>i Totale attivo non corrente<span class=\"_ _1\"></span> 304<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>Totale passivita' non <span class=\"_ _1\"></span>correnti -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Attivo Corrente Passivita' correnti Disponibilita' liqui<span class=\"_ _1\"></span>de ed altre <span class=\"_ _1\"></span>attivita' finanziarie 17.675<span class=\"fca sc0\"> </span>23.252<span class=\"fca sc0\"> </span>Passivita' Finanziar<span class=\"_ _4\"></span>ie correnti -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Altre attivita' corre<span class=\"_ _1\"></span>nti 10.842<span class=\"fca sc0\"> </span>3.799<span class=\"fca sc0\"> </span>Altre passivita' corre<span class=\"_ _1\"></span>nti 228.403<span class=\"fca sc0\"> </span>283.507<span class=\"fca sc0\"> </span>Totale attivo corrente<span class=\"_ _1\"></span> 28.517<span class=\"fca sc0\"> </span>27.051<span class=\"fca sc0\"> </span>Totale passivita' corre<span class=\"_ _1\"></span>nti 228.403<span class=\"fca sc0\"> </span>283.507<span class=\"fca sc0\"> </span>Totale attivo 28.821<span class=\"fca sc0\"> </span>27.051<span class=\"fca sc0\"> </span>Totale passivo 28.821<span class=\"fca sc0\"> </span>27.051<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 - quot<span class=\"_ _1\"></span>a Gruppo 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Ricavi 220.953<span class=\"fca sc0\"> </span>35.249<span class=\"fca sc0\"> </span>Patrimonio netto inizi<span class=\"_ _1\"></span>ale (47.446)<span class=\"fca sc0\"> </span>(59.875)<span class=\"fca sc0\"> </span>Costi operativi<span class=\"_ _1\"></span> (247.997)<span class=\"fca sc0\"> </span>(80.564)<span class=\"fca sc0\"> </span>Risultato comple<span class=\"_ _1\"></span>ssivo attrib.  <span class=\"_ _1\"></span>al Gruppo (12.429)<span class=\"fca sc0\"> </span>(17.063)<span class=\"fca sc0\"> </span>Risultato operativo<span class=\"_ _1\"></span> (27.044)<span class=\"fca sc0\"> </span>(45.315)<span class=\"fca sc0\"> </span>Dividendi distribuit<span class=\"_ _4\"></span>i -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Gestione finanzi<span class=\"_ _1\"></span>aria 7<span class=\"fca sc0\"> </span>215<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Aumenti di capit<span class=\"_ _1\"></span>ale e altre variazi<span class=\"_ _1\"></span>oni -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Risultato prima delle <span class=\"_ _1\"></span>imposte (27.037)<span class=\"fca sc0\"> </span>(45.100)<span class=\"fca sc0\"> </span>Patrimonio netto finale<span class=\"_ _1\"></span> (59.875)<span class=\"fca sc0\"> </span>(76.938)<span class=\"fca sc0\"> </span>Imposte  -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Risultato delle atti<span class=\"_ _1\"></span>vit\u00e0 continuative (27.037)<span class=\"fca sc0\"> </span>(45.100)<span class=\"fca sc0\"> </span>Altri componenti di <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>onto economi<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>o complessivo (14.392)<span class=\"fca sc0\"> </span>(11.775)<span class=\"fca sc0\"> </span>Valore di carico (59.875)<span class=\"fca sc0\"> </span>(76.938)<span class=\"fca sc0\"> </span>Risultato netto complessi<span class=\"_ _1\"></span>vo (41.429)<span class=\"fca sc0\"> </span>(56.875)<span class=\"fca sc0\"> </span>Unionport C<span class=\"_ _0\"></span>onstructors J.V. (45%) <span class=\"_ _0\"></span>- S<span class=\"_ _0\"></span>ostituzione dell'U<span class=\"_ _0\"></span>nionport Bridge <span class=\"_ _0\"></span>- New Y<span class=\"_ _0\"></span>ork (USA) 31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Attivo non corrente Patrimonio netto<span class=\"_ _1\"></span> 30.133 26.634 Attivo Corrente Passivita' correnti Disponibilita' liqui<span class=\"_ _1\"></span>de ed altre <span class=\"_ _1\"></span>attivita' finanziarie 5.276<span class=\"fca sc0\"> </span>8.243<span class=\"fca sc0\"> </span>Passivita' Finanziar<span class=\"_ _4\"></span>ie correnti -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Altre attivita' corre<span class=\"_ _1\"></span>nti 45.134<span class=\"fca sc0\"> </span>38.372<span class=\"fca sc0\"> </span>Altre passivita' corre<span class=\"_ _1\"></span>nti 20.277<span class=\"fca sc0\"> </span>19.981<span class=\"fca sc0\"> </span>Totale attivo corrente<span class=\"_ _1\"></span> 50.410<span class=\"fca sc0\"> </span>46.615<span class=\"fca sc0\"> </span>Totale passivita' corre<span class=\"_ _1\"></span>nti 20.277<span class=\"fca sc0\"> </span>19.981<span class=\"fca sc0\"> </span>Totale attivo 50.410<span class=\"fca sc0\"> </span>46.615<span class=\"fca sc0\"> </span>Totale passivo 50.410<span class=\"fca sc0\"> </span>46.615<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>Esercizio<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Euro/000 - quot<span class=\"_ _1\"></span>a Gruppo 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Euro/000 2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Ricavi 21.010<span class=\"fca sc0\"> </span>18.759<span class=\"fca sc0\"> </span>Patrimonio netto inizi<span class=\"_ _1\"></span>ale 12.267<span class=\"fca sc0\"> </span>13.559<span class=\"fca sc0\"> </span>Costi operativi<span class=\"_ _1\"></span> (30.938)<span class=\"fca sc0\"> </span>(28.800)<span class=\"fca sc0\"> </span>Risultato comple<span class=\"_ _1\"></span>ssivo attrib.  <span class=\"_ _1\"></span>al Gruppo (3.463)<span class=\"fca sc0\"> </span>(3.646)<span class=\"fca sc0\"> </span>Risultato operativo<span class=\"_ _1\"></span> (9.928)<span class=\"fca sc0\"> </span>(10.041)<span class=\"fca sc0\"> </span>Dividendi distribuit<span class=\"_ _4\"></span>i -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Gestione finanzi<span class=\"_ _1\"></span>aria (69)<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2<span class=\"fca sc0\"> </span>Aumenti di capit<span class=\"_ _1\"></span>ale e altre variazi<span class=\"_ _1\"></span>oni 4.755<span class=\"fca sc0\"> </span>2.073<span class=\"fca sc0\"> </span>Risultato prima delle <span class=\"_ _1\"></span>imposte (9.997)<span class=\"fca sc0\"> </span>(10.039)<span class=\"fca sc0\"> </span>Patrimonio netto finale<span class=\"_ _1\"></span> 13.559<span class=\"fca sc0\"> </span>11.986<span class=\"fca sc0\"> </span>Imposte  -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Risultato delle atti<span class=\"_ _1\"></span>vit\u00e0 continuative (9.997)<span class=\"fca sc0\"> </span>(10.039)<span class=\"fca sc0\"> </span>Altri componenti di <span class=\"_ _1\"></span>conto economi<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>o complessivo 2.300<span class=\"fca sc0\"> </span>1.935<span class=\"fca sc0\"> </span>Valore di carico 13.559<span class=\"fca sc0\"> </span>11.986<span class=\"fca sc0\"> </span>Risultato netto complessi<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>o (7.697)<span class=\"fca sc0\"> </span>(8.104)<span class=\"fca sc0\"> </span>Significative restrizi<span class=\"_ _1\"></span>oni  Alla data di <span class=\"_ _0\"></span>redaz<span class=\"_ _1\"></span>ione della <span class=\"_ _0\"></span>presen<span class=\"_ _4\"></span>te <span class=\"_ _0\"></span>Re<span class=\"_ _1\"></span>lazione finanziaria non<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>esis<span class=\"_ _4\"></span>tono <span class=\"_ _0\"></span>res<span class=\"_ _4\"></span>trizioni <span class=\"_ _0\"></span>con riferimen<span class=\"_ _4\"></span>to alla <span class=\"_ _0\"></span>capacit<span class=\"_ _4\"></span>\u00e0 delle <span class=\"_ _0\"></span><span class=\"ff23\">Joint <span class=\"_ _0\"></span>V<span class=\"_ _4\"></span>enture<span class=\"ff1a\"> <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>tra<span class=\"_ _1\"></span>sf<span class=\"_ _4\"></span>erire<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>ondi <span class=\"_ _0\"></span>all\u2019<span class=\"_ _3\"></span>entit\u00e0 <span class=\"_ _0\"></span>sotto <span class=\"_ _0\"></span>forma <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>dividendi, <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rimbor<span class=\"_ _4\"></span>si <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>prestiti <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>anticipazi<span class=\"_ _1\"></span>oni </span></span>eff<span class=\"_ _4\"></span>ettuati dall<span class=\"_ _1\"></span>\u2019<span class=\"_ _3\"></span>entit<span class=\"ls1f\">\u00e0.</span><span class=\"ff19\"> </span>Passivit\u00e0 potenziali Alla <span class=\"_ _2\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>redazi<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>present<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>Relazione <span class=\"_ _0\"></span>finanziaria <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>ci <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>potenziali<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>significa<span class=\"_ _1\"></span>tive <span class=\"_ _0\"></span>relativ<span class=\"_ _1\"></span>e agli i<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>ssi del <span class=\"_ _1\"></span>gruppo ne<span class=\"_ _1\"></span>lle <span class=\"ff23\">Joint <span class=\"_ _1\"></span>V<span class=\"_ _4\"></span>ent<span class=\"_ _1\"></span>ure<span class=\"ff1a\">. Le <span class=\"_ _4\"></span>eventual<span class=\"_ _1\"></span>i ar<span class=\"_ _4\"></span>ee di rischio r<span class=\"_ _4\"></span>elative <span class=\"_ _4\"></span>alle st<span class=\"_ _4\"></span>esse sono s<span class=\"_ _1\"></span>ta<span class=\"_ _4\"></span>te richia<span class=\"_ _1\"></span>mate<span class=\"_ _1\"></span> </span></span>nella R<span class=\"_ _4\"></span>elazione sulla ge<span class=\"_ _1\"></span>stione al par<span class=\"_ _4\"></span>agraf<span class=\"_ _4\"></span>o \u201cPrincipali f<span class=\"_ _4\"></span>attori di<span class=\"_ _1\"></span> rischio e incert<span class=\"_ _4\"></span>ezze<span class=\"_ _1\"></span>\u201d<span class=\"_ _5\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__55": {
   "value": "9.2<span class=\"fc0 sc0\"> </span>Altre <span class=\"_ _1\"></span>partecipazioni <span class=\"fc0 sc0\"> <span class=\"ff19\"> </span></span>La voce in esa<span class=\"_ _1\"></span>me \u00e8 di seguit<span class=\"_ _4\"></span>o rappr<span class=\"_ _1\"></span>esent<span class=\"_ _4\"></span>ata.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0)  31 dicembre 2021<span class=\"fca sc0\"> </span> 31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Investimenti in partecipazioni di minoranza  51.039<span class=\"fca sc0\"> </span>51.036<span class=\"fca sc0\"> </span>(3)<span class=\"fca sc0\"> </span>Strumenti Finanziari Partecipativi 29.123<span class=\"fca sc0\"> </span>29.539<span class=\"fca sc0\"> </span>41<span class=\"ls0\">7<span class=\"fca sc0\"> </span></span>Totale  80.161<span class=\"fca sc0\"> </span>80.575<span class=\"fca sc0\"> </span>41<span class=\"ls0\">4<span class=\"fca sc0\"> </span></span>La voce \u201cInvestimenti in partecipazioni di minoranza<span class=\"_ _1\"></span>\u201d \u00e8 prevalentemente riferit<span class=\"_ _1\"></span>a alla SPV <span class=\"_ _0\"></span>Linea M4 <span class=\"_ _0\"></span>S.p.A. per \u20ac 47,4 milioni. La <span class=\"_ _0\"></span>posta S<span class=\"_ _0\"></span>trumenti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Finanziari <span class=\"_ _0\"></span>Partecipativi<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>\u201cSFP\u201d <span class=\"_ _0\"></span>accoglie il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span><span class=\"ff1b\">equity <span class=\"_ _0\"></span>instrument<span class=\"_ _1\"></span><span class=\"ff19\"> <span class=\"_ _0\"></span>(IAS <span class=\"_ _0\"></span>32 <span class=\"_ _0\"></span>paragrafo 16 </span></span>C) <span class=\"_ _a\"></span>assegnati <span class=\"_ _a\"></span>alle <span class=\"_ _f\"></span>Societ\u00e0 <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Gruppo <span class=\"_ _a\"></span>creditrici <span class=\"_ _f\"></span>di <span class=\"_ _10\"> </span><span class=\"ff1b ls20\">ex<span class=\"_ _0\"></span></span> <span class=\"_ _a\"></span>Astaldi <span class=\"_ _a\"></span>(ora <span class=\"_ _a\"></span>Astaris <span class=\"_ _f\"></span>S.p.A.) <span class=\"_ _a\"></span>quale <span class=\"_ _a\"></span>parziale <span class=\"_ _a\"></span>pagamento<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dei crediti chirogra<span class=\"_ _1\"></span>fari.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__56-1": {
   "value": "10. Attivit\u00e0 finanziarie non correnti inclusi i derivati<span class=\"_ _0\"></span> La tabella segu<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nte present<span class=\"_ _1\"></span>a la composizion<span class=\"_ _1\"></span>e delle \u201cAtti<span class=\"_ _1\"></span>vit\u00e0 finanziarie no<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>correnti<span class=\"_ _1\"></span> inclusi i derivati\u201d.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Crediti finanziari verso terzi 187.819<span class=\"fca sc0\"> </span>209.443<span class=\"fca sc0\"> </span>21.624<span class=\"fca sc0\"> </span>Crediti finanziari verso societ\u00e0 del gruppo non consolidate 207.616<span class=\"fca sc0\"> </span>289.999<span class=\"fca sc0\"> </span>82.383<span class=\"fca sc0\"> </span>e altre parti correlate Altre attivit\u00e0 finanziarie 23.076<span class=\"fca sc0\"> </span>18.997<span class=\"fca sc0\"> </span>(4.079)<span class=\"fca sc0\"> </span>Totale  418.511<span class=\"fca sc0\"> </span>518.4<span class=\"ls1c\">39</span><span class=\"fca sc0\"> </span>99.928<span class=\"fca sc0\"> </span>I cr<span class=\"_ _1\"></span>editi finanziari ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>o terz<span class=\"_ _1\"></span>i sono pre<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>ement<span class=\"_ _4\"></span>e riferiti:<span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">per <span class=\"_ _2\"></span>\u20ac <span class=\"_ _2\"></span>75,0 <span class=\"_ _2\"></span>milioni <span class=\"_ _2\"></span>agli <span class=\"_ _2\"></span>\u201c<span class=\"_ _3\"></span>Antici<span class=\"_ _1\"></span>pi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>liquidazione\u201d <span class=\"_ _2\"></span>erog<span class=\"_ _4\"></span>ati <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>Patrimonio <span class=\"_ _2\"></span>Destinat<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>di <span class=\"_ _0\"></span>Astaris <span class=\"_ _2\"></span>(P<span class=\"_ _3\"></span>ADE) <span class=\"_ _0\"></span>secondo </span></span>quant<span class=\"_ _1\"></span>o prev<span class=\"_ _1\"></span>ist<span class=\"_ _4\"></span>o dal rela<span class=\"_ _1\"></span>tivo piano di<span class=\"_ _1\"></span> concor<span class=\"_ _4\"></span>dato omol<span class=\"_ _1\"></span>og<span class=\"_ _4\"></span>ato;<span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _2a\"> </span><span class=\"ff1a\">per <span class=\"_ _4\"></span>\u20ac <span class=\"_ _1\"></span>66,0<span class=\"sc1\"> <span class=\"_ _3\"></span><span class=\"sc0\">milioni <span class=\"_ _4\"></span>agli <span class=\"_ _4\"></span>acconti <span class=\"_ _3\"></span>ver<span class=\"_ _1\"></span>sati <span class=\"_ _3\"></span>dal <span class=\"_ _4\"></span>Consorzio <span class=\"_ _4\"></span>CA<span class=\"_ _4\"></span>V<span class=\"_ _3\"></span>.<span class=\"_ _5\"></span>TO<span class=\"_ _1\"></span>.MI <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>rela<span class=\"_ _1\"></span>zione <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>cont<span class=\"_ _1\"></span>enzioso <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>essere <span class=\"_ _4\"></span>con <span class=\"_ _3\"></span>l\u2019<span class=\"_ _3\"></span>ente </span></span></span></span>Committen<span class=\"_ _4\"></span>te sul prog<span class=\"_ _4\"></span>etto f<span class=\"_ _4\"></span>errovia<span class=\"_ _1\"></span>rio Alta V<span class=\"_ _3\"></span>elocit\u00e0/<span class=\"_ _4\"></span>Alta Ca<span class=\"_ _1\"></span>pacit\u00e0 T<span class=\"_ _5\"></span>orino-Milano;<span class=\"_ _1\"></span><span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">per <span class=\"_ _2\"></span>\u20ac <span class=\"_ _f\"></span>64,8 <span class=\"_ _2\"></span>milioni <span class=\"_ _f\"></span>alle <span class=\"_ _2\"></span>escussioni, <span class=\"_ _2\"></span>ritenut<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>indebit<span class=\"_ _1\"></span>e, <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>gar<span class=\"_ _4\"></span>anzie <span class=\"_ _2\"></span>contr<span class=\"_ _1\"></span>attuali<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _f\"></span>parte <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Committent<span class=\"_ _4\"></span>e </span></span>nelle commesse autos<span class=\"_ _4\"></span>trada<span class=\"_ _1\"></span>li A1F<span class=\"_ _5\"></span>, <span class=\"_ _0\"></span>S3 Nowa Sol, S7 Checin<span class=\"_ _4\"></span>y <span class=\"_ _0\"></span>e S7<span class=\"_ _0\"></span> Widoma in Poloni<span class=\"_ _1\"></span>a. T<span class=\"_ _3\"></span>ale credit<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span>\u00e8 ritenuto re<span class=\"_ _1\"></span>cupera<span class=\"_ _1\"></span>bile <span class=\"_ _e\"> </span>anche <span class=\"_ _16\"> </span>sull<span class=\"_ _1\"></span>a <span class=\"_ _e\"> </span>base <span class=\"_ _16\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>valuta<span class=\"_ _1\"></span>zioni <span class=\"_ _e\"> </span>eff<span class=\"_ _4\"></span>ettuat<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>dai <span class=\"_ _16\"> </span>leg<span class=\"_ _4\"></span>ali <span class=\"_ _e\"> </span>che <span class=\"_ _16\"> </span>assis<span class=\"_ _4\"></span>tono <span class=\"_ _16\"> </span>il <span class=\"_ _e\"> </span>Gruppo <span class=\"_ _e\"> </span>nelle contr<span class=\"_ _4\"></span>over<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ie con<span class=\"_ _1\"></span> il Committ<span class=\"_ _1\"></span>ent<span class=\"_ _4\"></span>e.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>I cr<span class=\"_ _4\"></span>editi finanziari<span class=\"_ _1\"></span> ver<span class=\"_ _4\"></span>so Soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _4\"></span>del Gruppo <span class=\"_ _4\"></span>non consoli<span class=\"_ _4\"></span>date <span class=\"_ _1\"></span>e altr<span class=\"_ _4\"></span>e parti c<span class=\"_ _4\"></span>orrela<span class=\"_ _4\"></span>te sono r<span class=\"_ _4\"></span>elativi prev<span class=\"_ _4\"></span>alente<span class=\"_ _1\"></span>ment<span class=\"_ _4\"></span>e ai finanziamen<span class=\"_ _4\"></span>ti eff<span class=\"_ _1\"></span>ettuati a<span class=\"_ _4\"></span> Yuma<span class=\"_ _1\"></span> Concesiona<span class=\"_ _1\"></span>ria S.A. (\u20ac 178,8 mil<span class=\"_ _1\"></span>ioni) e a SPV <span class=\"_ _1\"></span>Linea M4 S<span class=\"_ _1\"></span>.p.A. (\u20ac 92,3 milioni)<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>Le <span class=\"_ _10\"> </span>variazioni <span class=\"_ _10\"> </span>interve<span class=\"_ _1\"></span>nute <span class=\"_ _10\"></span>nel <span class=\"_ _10\"></span>periodo <span class=\"_ _11\"> </span>in <span class=\"_ _10\"> </span>comment<span class=\"_ _4\"></span>o, <span class=\"_ _10\"> </span>con <span class=\"_ _10\"> </span>riguardo <span class=\"_ _10\"></span>alle <span class=\"_ _10\"> </span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>finanzia<span class=\"_ _1\"></span>rie <span class=\"_ _10\"> </span>non <span class=\"_ _11\"> </span>corre<span class=\"_ _1\"></span>nti, <span class=\"_ _10\"></span>sono dovute <span class=\"_ _2\"></span>principalment<span class=\"_ _4\"></span>e: <span class=\"_ _f\"></span>(i) <span class=\"_ _f\"></span>agli <span class=\"_ _2\"></span>ulteriori <span class=\"_ _f\"></span>ver<span class=\"_ _1\"></span>samen<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>eff<span class=\"_ _1\"></span>ettuati <span class=\"_ _2\"></span>nell\u2019<span class=\"_ _3\"></span>esercizi<span class=\"_ _4\"></span>o <span class=\"_ _a\"></span>in <span class=\"_ _f\"></span>cor<span class=\"_ _4\"></span>so <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>Y<span class=\"_ _4\"></span>uma <span class=\"_ _f\"></span>Concesionaria <span class=\"_ _2\"></span>S.A. per un importo pari a \u20ac 81,0 mil<span class=\"_ _1\"></span>ioni, oltre<span class=\"_ _1\"></span> che (ii) all\u2019<span class=\"_ _3\"></span>escussione del <span class=\"_ _0\"></span><span class=\"ff23\">perf<span class=\"_ _1\"></span>ormance bond<span class=\"ff1a\"> prog<span class=\"_ _4\"></span>etto S7 Widoma per </span></span>\u20ac 22,3 milioni e<span class=\"_ _1\"></span> (iii) agl<span class=\"_ _1\"></span>i ulteriori an<span class=\"_ _1\"></span>ticipi di liquidazione <span class=\"_ _4\"></span>erog<span class=\"_ _1\"></span>ati al P<span class=\"_ _5\"></span>ADE per un impo<span class=\"_ _1\"></span>rto pari a \u20ac <span class=\"_ _1\"></span>10,6 milioni.<span class=\"ff19\"> </span>Pe<span class=\"_ _1\"></span>r <span class=\"_ _f\"></span>maggiori <span class=\"_ _f\"></span>dettagli <span class=\"_ _2\"></span>riguardo <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>commes<span class=\"_ _1\"></span>sa <span class=\"_ _f\"></span>fe<span class=\"_ _1\"></span>rrovi<span class=\"_ _1\"></span>aria <span class=\"_ _2\"></span>T<span class=\"_ _3\"></span>orino<span class=\"_ _0\"></span>-Milano<span class=\"_ _4\"></span>, <span class=\"_ _a\"></span>ai <span class=\"_ _f\"></span>proge<span class=\"_ _4\"></span>tti <span class=\"_ _a\"></span>autos<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>dali <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>Polo<span class=\"_ _1\"></span>nia <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>a Y<span class=\"_ _4\"></span>uma <span class=\"_ _f\"></span>Concesionaria<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>S.A. <span class=\"_ _2\"></span>si <span class=\"_ _f\"></span>rimanda <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>qu<span class=\"_ _0\"></span>an<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>descritto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>nel <span class=\"_ _f\"></span>para<span class=\"_ _1\"></span>graf<span class=\"_ _4\"></span>o <span class=\"_ _2\"></span>\u201cPrinc<span class=\"_ _0\"></span>ipali <span class=\"_ _2\"></span>fa<span class=\"_ _4\"></span>ttori <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rischio <span class=\"_ _f\"></span>e <span class=\"_ _2\"></span>incertezz<span class=\"_ _4\"></span>e\u201d nella R<span class=\"_ _4\"></span>elazione sulla ge<span class=\"_ _1\"></span>stione.15. Attivit\u00e0 finanziarie correnti inclusi i derivati<span class=\"_ _0\"></span> Le \u201cAttivit\u00e0 finanzi<span class=\"_ _1\"></span>arie correnti incl<span class=\"_ _1\"></span>usi i derivati\u201d al <span class=\"_ _4\"></span>3<span class=\"_ _0\"></span>1 dicembre 20<span class=\"_ _1\"></span>22 includono l<span class=\"_ _1\"></span>e seguenti voci<span class=\"_ _1\"></span>.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Crediti finanziari verso terzi 238.005<span class=\"fca sc0\"> </span>351.242<span class=\"fca sc0\"> </span>113.237<span class=\"fca sc0\"> </span>Crediti verso Societ\u00e0 del Gruppo non consolidate e parti 69.130<span class=\"fca sc0\"> </span>72.427<span class=\"fca sc0\"> </span>3.297<span class=\"fca sc0\"> </span>correlate Titoli di stato e assicurativi 6.106<span class=\"fca sc0\"> </span>15.687<span class=\"fca sc0\"> </span>9.581<span class=\"fca sc0\"> </span>Derivati attivi 3.684<span class=\"fca sc0\"> </span>2.276<span class=\"fca sc0\"> </span>(1.408)<span class=\"fca sc0\"> </span>Totale 316.925<span class=\"fca sc0\"> </span>441.632<span class=\"fca sc0\"> </span>124.707<span class=\"fca sc0\"> </span>I <span class=\"ff1a\">\u201cCrediti finanziari <span class=\"_ _4\"></span>verso terzi\u201d includono pr<span class=\"_ _1\"></span>evalentemente:<span class=\"ff19\"> </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">\u20ac <span class=\"_ _1\"></span>230,1 <span class=\"_ _3\"></span>milioni <span class=\"_ _4\"></span>relativi <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>prestiti <span class=\"_ _4\"></span>effettuati <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>Soci <span class=\"_ _4\"></span>terzi, <span class=\"_ _4\"></span>da <span class=\"_ _4\"></span>parte <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>entit\u00e0 <span class=\"_ _4\"></span>consolidate <span class=\"_ _4\"></span>dal <span class=\"_ _4\"></span>Gruppo, <span class=\"_ _4\"></span>nell\u2019ambito<span class=\"_ _4\"></span> </span></span>di progetti in cors<span class=\"_ _1\"></span>o prevalenteme<span class=\"_ _1\"></span>nte in Australia<span class=\"_ _1\"></span>, Italia, Kuwai<span class=\"_ _1\"></span>t e Qatar; \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">\u20ac <span class=\"_ _11\"> </span>42<span class=\"ff19\">,2 <span class=\"_ _11\"> </span>milioni <span class=\"_ _11\"> </span>riferiti <span class=\"_ _11\"> </span>alle <span class=\"_ _11\"> </span>risorse <span class=\"_ _10\"> </span>finanziarie <span class=\"_ _10\"> </span>temporaneamente <span class=\"_ _10\"> </span>anticipate <span class=\"_ _10\"> </span>dal <span class=\"_ _11\"> </span>Gruppo <span class=\"_ _11\"> </span>Lane <span class=\"_ _10\"> </span>per <span class=\"_ _b\"> </span>alcune<span class=\"_ _1\"></span> </span></span></span>attivit\u00e0 svolt<span class=\"_ _1\"></span>e in partnershi<span class=\"_ _1\"></span>p negli Stati U<span class=\"_ _1\"></span>niti;  \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">\u20ac 22,7 mil<span class=\"_ _1\"></span>ioni relativi a<span class=\"_ _4\"></span> somme depositate<span class=\"_ _1\"></span> presso <span class=\"ff1b\">trustee<span class=\"ff19\"> </span></span>da <span class=\"_ _1\"></span>Astaldi Canada<span class=\"_ _4\"></span> Inc. con riferimento<span class=\"_ _1\"></span> all\u2019incas<span class=\"ff19\">so<span class=\"_ _1\"></span> </span></span></span>del lodo finale <span class=\"_ _1\"></span>Muskrat Fall<span class=\"_ _1\"></span>s; \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">\u20ac 1<span class=\"_ _1\"></span>2,2 mili<span class=\"_ _1\"></span>oni ricon<span class=\"_ _4\"></span>du<span class=\"_ _0\"></span>cibili <span class=\"_ _4\"></span>all\u2019indebita <span class=\"_ _1\"></span>escussione <span class=\"_ _4\"></span>delle garanzie <span class=\"_ _4\"></span>contrattuali <span class=\"_ _1\"></span>da p<span class=\"_ _4\"></span>arte del <span class=\"_ _1\"></span>committente <span class=\"_ _4\"></span>con </span></span>riguardo alla<span class=\"_ _1\"></span> commessa Ora<span class=\"_ _1\"></span>stie-Sibiu (lotto 3)<span class=\"_ _1\"></span> in Romania<span class=\"_ _1\"></span>. A tal rigua<span class=\"_ _1\"></span>rdo si precisa<span class=\"_ _1\"></span> che la Came<span class=\"_ _1\"></span>ra Arbitrale<span class=\"_ _4\"></span> della <span class=\"_ _1\"></span>Camera <span class=\"_ _4\"></span>di Commercio<span class=\"_ _4\"></span> Rumena <span class=\"_ _4\"></span>(\u201cCCIR\u201d), in <span class=\"_ _4\"></span>data 25 <span class=\"_ _4\"></span>febbraio <span class=\"_ _4\"></span>2<span class=\"_ _0\"></span>021, <span class=\"_ _4\"></span>ha notifica<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>lodo fi<span class=\"_ _4\"></span>nale alle <span class=\"_ _4\"></span>parti condannando <span class=\"_ _0\"></span>l\u2019Ente Committente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>restituire <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>somme <span class=\"_ _0\"></span>ingiustam<span class=\"_ _1\"></span>ente <span class=\"_ _0\"></span>escusse. <span class=\"_ _0\"></span>Alla luce <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>sopra rappresentato e sulla base delle valutazioni effettuat<span class=\"_ _1\"></span>e dai legali che <span class=\"_ _0\"></span>assistono i<span class=\"_ _0\"></span>l Gruppo nella controversia con <span class=\"_\"> </span>il <span class=\"_\"> </span>comm<span class=\"_ _0\"></span>ittente <span class=\"_\"> </span>il <span class=\"_\"> </span><span class=\"ff1b\">management</span> <span class=\"_ _c\"> </span><span class=\"ff1a\">ha <span class=\"_\"> </span>ritenuto <span class=\"_\"> </span>pienamente <span class=\"_\"> </span>recuperabile <span class=\"_\"> </span>l\u2019ammonta<span class=\"_ _1\"></span>re <span class=\"_\"> </span>dei <span class=\"_ _c\"> </span>crediti <span class=\"_\"> </span>in </span>questione. <span class=\"_ _a\"></span>Per <span class=\"_ _10\"></span>maggiori <span class=\"_ _a\"></span>dettagli <span class=\"_ _a\"></span>si <span class=\"_ _10\"></span>rimanda <span class=\"_ _a\"></span>al <span class=\"_ _10\"></span>paragrafo <span class=\"_ _a\"></span>\u201cPrincipali <span class=\"_ _a\"></span>fattori <span class=\"_ _10\"></span>di <span class=\"_ _a\"></span>rischio <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>incertezz<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>\u201d <span class=\"_ _10\"></span>nella<span class=\"_ _4\"></span> Relazione sulla<span class=\"_ _1\"></span> Gestione; \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">\u20ac 9,6 milioni <span class=\"_ _1\"></span>riferiti a contra<span class=\"_ _4\"></span>tti di leasing finanziario at<span class=\"_ _1\"></span>tivi del Consorzio<span class=\"_ _1\"></span> COCIV.<span class=\"ff19\"> </span></span></span>L\u2019 <span class=\"_ _2\"></span>incremento <span class=\"_ _2\"></span>complessivo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _2\"></span>posta <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>commento, <span class=\"_ _2\"></span>pari <span class=\"_ _f\"></span>a <span class=\"_ _2\"></span>\u20ac <span class=\"_ _2\"></span>113,2 <span class=\"_ _2\"></span>milioni, <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _f\"></span>prevalent<span class=\"_ _1\"></span>emente <span class=\"_ _2\"></span>riconducibile,<span class=\"_ _1\"></span> per <span class=\"_ _4\"></span>\u20ac <span class=\"_ _4\"></span>42,2 <span class=\"_ _4\"></span>milioni <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>cre<span class=\"_ _0\"></span>dito <span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>inanziario <span class=\"_ _4\"></span>rilevato <span class=\"_ _4\"></span>dal <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>Lane, <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>\u20ac <span class=\"_ _4\"></span>32,0 <span class=\"_ _4\"></span>milioni <span class=\"_ _4\"></span>agli <span class=\"_ _4\"></span>ulteriori <span class=\"_ _4\"></span>prestiti <span class=\"_ _4\"></span>effettuati a <span class=\"_ _4\"></span>Soci <span class=\"_ _1\"></span>terzi <span class=\"_ _4\"></span>da <span class=\"_ _4\"></span>parte <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>entit\u00e0 <span class=\"_ _4\"></span>consolidate <span class=\"_ _4\"></span>dal <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _4\"></span>\u20ac <span class=\"_ _4\"></span>22,7 <span class=\"_ _4\"></span>milioni a<span class=\"_ _1\"></span>lle <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>finanziarie<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>di Asta<span class=\"_ _1\"></span>ldi <span class=\"_ _4\"></span>Canada Inc. per quanto gi<span class=\"_ _1\"></span>\u00e0 precedentem<span class=\"_ _1\"></span>ente comment<span class=\"_ _1\"></span>ato. I <span class=\"_ _16\"> </span>cr<span class=\"_ _1\"></span>editi <span class=\"_ _e\"> </span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _e\"> </span><span class=\"ff1a\">verso <span class=\"_ _e\"> </span>Societ\u00e0 <span class=\"_ _16\"> </span>del <span class=\"_ _e\"> </span>Gruppo <span class=\"_ _e\"> </span>non <span class=\"_ _16\"> </span>consolidat<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>e <span class=\"_ _e\"> </span>altre <span class=\"_ _e\"> </span>parti <span class=\"_ _16\"> </span>correlate\u201d <span class=\"_ _e\"> </span>risultano <span class=\"_ _e\"> </span>essere </span>sostanzialment<span class=\"_ _1\"></span>e <span class=\"_ _10\"></span>allineati <span class=\"_ _a\"></span>al <span class=\"_ _10\"> </span>periodo <span class=\"_ _10\"></span>comparativo. <span class=\"_ _10\"></span>Per <span class=\"_ _a\"></span>maggiori <span class=\"_ _10\"></span>dettagli <span class=\"_ _10\"></span>circa <span class=\"_ _a\"></span>la <span class=\"_ _10\"> </span>composizione <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>posta <span class=\"_ _a\"></span>in commento <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>rimanda <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quanto <span class=\"_ _2\"></span>rappresentato <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>nota <span class=\"_ _0\"></span>39<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u201cOperazi<span class=\"_ _0\"></span>oni <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>parti <span class=\"_ _0\"></span>correlate\u201d <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nell\u2019informativ<span class=\"_ _1\"></span>a allegata al<span class=\"_ _1\"></span> presente bilanci<span class=\"_ _4\"></span>o consolidato in merito ai rapporti in<span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>ragruppo La <span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>oce <span class=\"_ _4\"></span>\u201cDerivati <span class=\"_ _4\"></span>attivi\u201d <span class=\"_ _4\"></span>include <span class=\"_ _4\"></span>il <span class=\"ff1b\">fair <span class=\"_ _4\"></span>value<span class=\"ff19\"> al<span class=\"_ _1\"></span>la <span class=\"_ _4\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>riferimento <span class=\"_ _4\"></span>dei <span class=\"_ _1\"></span>contratti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>stipulati<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>con finalit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>copertura </span></span>dal <span class=\"_ _4\"></span>rischio <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>fluttuazi<span class=\"_ _1\"></span>one <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>tassi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>cambio <span class=\"_ _4\"></span>per <span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>quali <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>sussistono <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>condizioni <span class=\"_ _4\"></span>previste <span class=\"_ _4\"></span>dai <span class=\"_ _4\"></span>principi <span class=\"_ _4\"></span>contabili internazionali<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>l\u2019applicazi<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _0\"></span><span class=\"ff23\">\u201chedge <span class=\"_ _0\"></span>accounting\u201d<span class=\"ff19\"> <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>specifico <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>metodologia <span class=\"_ _0\"></span>definita <span class=\"_ _0\"></span>di </span></span>\u201ccash flow hed<span class=\"_ _1\"></span>ge\u201d<span class=\"ff19\">. </span>Alla <span class=\"_ _f\"></span>data <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>riferimento <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span><span class=\"ff1b\">fair <span class=\"_ _f\"></span>value</span> <span class=\"_ _f\"></span><span class=\"ff1a\">di <span class=\"_ _f\"></span>tali <span class=\"_ _f\"></span>contratti <span class=\"_ _f\"></span>risulta <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _2\"></span>pos<span class=\"_ _0\"></span>itivo <span class=\"_ _2\"></span>ed <span class=\"_ _a\"></span>ammonta<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>\u20ac <span class=\"_ _a\"></span>2,3 <span class=\"_ _f\"></span>milioni, <span class=\"_ _f\"></span>come </span>mostrato dalla<span class=\"_ _1\"></span> tabella segu<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nte. 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Acquisti e vendite a termine di valuta con rilevazione del <span class=\"ff1b\">fair value</span> a conto economico -<span class=\"fca sc0\"> </span>2.276<span class=\"fca sc0\"> </span>Commodity swaps - Cash flow hedge 3.684<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Totale 3.684<span class=\"fca sc0\"> </span>2.27632. Strumenti finanziari e ges<span class=\"_ _4\"></span>tion<span class=\"_ _0\"></span>e del rischio<span class=\"ff19 sc0\"> </span>32.1 Classi di <span class=\"_ _1\"></span>strumen<span class=\"_ _1\"></span>ti finanzia<span class=\"_ _1\"></span>ri<span class=\"ff19 sc0\"> </span>La <span class=\"_\"> </span>ta<span class=\"_ _4\"></span>bella <span class=\"_\"> </span>seguent<span class=\"_ _4\"></span>e <span class=\"_\"> </span>espone <span class=\"_ _b\"> </span>le <span class=\"_\"> </span>classi <span class=\"_\"> </span>di<span class=\"_ _4\"></span> <span class=\"_\"> </span>strumen<span class=\"_ _4\"></span>ti <span class=\"_\"> </span>finanziari <span class=\"_\"> </span>d<span class=\"_ _1\"></span>ete<span class=\"_ _1\"></span>nuti <span class=\"_\"> </span>dal<span class=\"_ _1\"></span> <span class=\"_\"> </span>Gruppo <span class=\"_ _b\"> </span>W<span class=\"_ _1\"></span>ebuild <span class=\"_ _b\"> </span>ed <span class=\"_\"> </span>evidenzi<span class=\"_ _1\"></span>a <span class=\"_\"> </span>le<span class=\"_ _4\"></span> val<span class=\"_ _1\"></span>utazioni a <span class=\"ff23\">f<span class=\"_ _4\"></span>air value<span class=\"ff1a\"> associa<span class=\"_ _4\"></span>te a ciascuna voce:<span class=\"_ _1\"></span><span class=\"ff25 fs6\"> </span></span></span>31 dicembre 2021 Note<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Derivati di<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Fair Value finanziarie al<span class=\"fca sc0\"> </span>finanziarie al<span class=\"fca sc0\"> </span>copertura<span class=\"fca sc0\"> </span>finanziarie al<span class=\"fca sc0\"> </span>costo amm.to<span class=\"fca sc0\"> </span>FVTPL<span class=\"ff19\"><span class=\"fca sc0\"> </span></span>FVTOCI<span class=\"ff19\"><span class=\"fca sc0\"> </span></span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Attivit\u00e0 finanziarie risultanti da bilancio Altre attivit\u00e0 finanziarie non correnti inclusi i derivati 10<span class=\"ls0\"> </span>418.511<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>418.511<span class=\"fca sc0\"> </span>418.511<span class=\"fca sc0\"> </span>Crediti commerciali 14<span class=\"ls0\"> </span>2.498.234<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.498.234<span class=\"fca sc0\"> </span>2.498.234<span class=\"fca sc0\"> </span>Attivit\u00e0 finanziarie correnti inclusi i derivati 15<span class=\"ls0\"> </span>313.241<span class=\"fca sc0\"> </span>3.684<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>316.925<span class=\"fca sc0\"> </span>316.925<span class=\"fca sc0\"> </span>Disponibilit\u00e0 liquide e mezzi equivalenti 18<span class=\"ls0\"> </span>2.370.032<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.370.032<span class=\"fca sc0\"> </span>2.370.032<span class=\"fca sc0\"> </span>Totale attivit\u00e0 finanziarie 5.600.018<span class=\"fca sc0\"> </span>3.684<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.603.702<span class=\"fca sc0\"> </span>5.603.702<span class=\"fca sc0\"> </span>31 dicembre 2021 Note<span class=\"fca sc0\"> </span>Passivit\u00e0<span class=\"fca sc0\"> </span>Passivit\u00e0<span class=\"fca sc0\"> </span>Derivati di<span class=\"fca sc0\"> </span>Passiivit\u00e0<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Fair Value finanziarie al<span class=\"fca sc0\"> </span>finanziarie al<span class=\"fca sc0\"> </span>copertura<span class=\"fca sc0\"> </span>finanziarie al<span class=\"fca sc0\"> </span>costo amm.to<span class=\"fca sc0\"> </span>FVTPL<span class=\"ff19\"><span class=\"fca sc0\"> </span></span>FVTOCI<span class=\"ff19\"><span class=\"fca sc0\"> </span></span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Passivit\u00e0 finanziarie risultanti da bilancio Finanziamenti bancari e altri finanziamenti 21<span class=\"ls0\"> </span>984.331<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>984.331<span class=\"fca sc0\"> </span>983.198<span class=\"fca sc0\"> </span>Obbligazioni 22<span class=\"ls0\"> </span>1.499.733<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.499.733<span class=\"fca sc0\"> </span>1.583.113<span class=\"fca sc0\"> </span>Passivit\u00e0 per <span class=\"ff1b\">leasing</span> 23<span class=\"ls0\"> </span>170.481<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>170.481<span class=\"fca sc0\"> </span>170.481<span class=\"fca sc0\"> </span>Debiti commerciali verso fornitori 28<span class=\"ls0\"> </span>3.208.770<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.208.770<span class=\"fca sc0\"> </span>3.208.770<span class=\"fca sc0\"> </span>Totale passivit\u00e0 finanziarie 5.863.315<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.863.315<span class=\"fca sc0\"> </span>5.945.562<span class=\"fca sc0\"> </span>31 dicembre 2022 Note Attivit\u00e0<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Derivati di<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Fair Value finanziarie al<span class=\"fca sc0\"> </span>finanziarie al<span class=\"fca sc0\"> </span>copertura<span class=\"fca sc0\"> </span>finanziarie al<span class=\"fca sc0\"> </span>costo amm.to<span class=\"fca sc0\"> </span>FVTPL<span class=\"ff19\"><span class=\"fca sc0\"> </span></span>FVTOCI<span class=\"ff19\"><span class=\"fca sc0\"> </span></span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Attivit\u00e0 finanziarie risultanti da bilancio Altre attivit\u00e0 finanziarie non correnti inclusi i derivati 10<span class=\"ls0\"> </span>518.439<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>518.439<span class=\"fca sc0\"> </span>518.439<span class=\"fca sc0\"> </span>Crediti commerciali 14<span class=\"ls0\"> </span>2.886.106<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.886.106<span class=\"fca sc0\"> </span>2.886.106<span class=\"fca sc0\"> </span>Attivit\u00e0 finanziarie correnti inclusi i derivati 15<span class=\"ls0\"> </span>439.356<span class=\"fca sc0\"> </span>2.276<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>441.632<span class=\"fca sc0\"> </span>441.632<span class=\"fca sc0\"> </span>Disponibilit\u00e0 liquide e mezzi equivalenti 18<span class=\"ls0\"> </span>1.921.177<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.921.177<span class=\"fca sc0\"> </span>1.921.177<span class=\"fca sc0\"> </span>Totale attivit\u00e0 finanziarie 5.765.078<span class=\"fca sc0\"> </span>2.276<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.767.354<span class=\"fca sc0\"> </span>5.767.354<span class=\"fca sc0\"> </span>31 dicembre 2022 Note<span class=\"fca sc0\"> </span>Passivit\u00e0<span class=\"fca sc0\"> </span>Passivit\u00e0<span class=\"fca sc0\"> </span>Derivati di<span class=\"fca sc0\"> </span>Passiivit\u00e0<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Fair Value finanziarie al<span class=\"fca sc0\"> </span>finanziarie al<span class=\"fca sc0\"> </span>copertura<span class=\"fca sc0\"> </span>finanziarie al<span class=\"fca sc0\"> </span>costo amm.to<span class=\"fca sc0\"> </span>FVTPL<span class=\"ff19\"><span class=\"fca sc0\"> </span></span>FVTOCI<span class=\"ff19\"><span class=\"fca sc0\"> </span></span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Passivit\u00e0 finanziarie risultanti da bilancio Finanziamenti bancari e altri finanziamenti 21<span class=\"ls0\"> </span>573.686<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>573.686<span class=\"fca sc0\"> </span>563.323<span class=\"fca sc0\"> </span>Obbligazioni 22<span class=\"ls0\"> </span>1.905.055<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.905.055<span class=\"fca sc0\"> </span>1.609.549<span class=\"fca sc0\"> </span>Passivit\u00e0 per <span class=\"ff1b\">leasing</span> 23<span class=\"ls0\"> </span>140.550<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>140.550<span class=\"fca sc0\"> </span>140.550<span class=\"fca sc0\"> </span>Debiti commerciali verso fornitori 28<span class=\"ls0\"> </span>3.891.729<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.891.729<span class=\"fca sc0\"> </span>3.891.729<span class=\"fca sc0\"> </span>Totale passivit\u00e0 finanziarie 6.511.020<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.511.020<span class=\"fca sc0\"> </span>6.205.151",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__57": {
   "value": "11. Attivit<span class=\"_ _1\"></span>\u00e0 e (passivit\u00e0) <span class=\"_ _1\"></span>fiscali diff<span class=\"_ _4\"></span>erite<span class=\"ff19\"> </span>Si riporta<span class=\"_ _1\"></span> di seguit<span class=\"_ _1\"></span>o la co<span class=\"_ _1\"></span>mposizione dell<span class=\"_ _1\"></span>e Attivi<span class=\"_ _1\"></span>t\u00e0 e (pas<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ivit<span class=\"_ _1\"></span>\u00e0) fisca<span class=\"_ _1\"></span>li diff<span class=\"_ _4\"></span>erite.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Attivit\u00e0 per imposte anticipate 348.480<span class=\"fca sc0\"> </span>346.289<span class=\"fca sc0\"> </span>(2.191)<span class=\"fca sc0\"> </span>Passivit\u00e0 fiscali differite  (56.504)<span class=\"fca sc0\"> </span>(58.060)<span class=\"fca sc0\"> </span>(1.556)<span class=\"fca sc0\"> </span>Di seguito <span class=\"_ _1\"></span>si riporta<span class=\"_ _1\"></span> la movi<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>azione in<span class=\"_ _1\"></span>ter<span class=\"_ _4\"></span>corsa nell<span class=\"_ _1\"></span>\u2019<span class=\"_ _3\"></span>eser<span class=\"_ _4\"></span>cizio 2022.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>31 dicembre<span class=\"fca sc0\"> </span>Incrementi<span class=\"fca sc0\"> </span>Decrementi<span class=\"fca sc0\"> </span>Effetto<span class=\"fca sc0\"> </span>Riclassifiche<span class=\"fca sc0\"> </span>Altre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>oscillazione<span class=\"fca sc0\"> </span>Variazioni<span class=\"fca sc0\"> </span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>cambi<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Imposte anticipate Ammortamenti eccedenti l'aliquota 2.582 1.403 (920)<span class=\"fca sc0\"> </span>(157)<span class=\"fca sc0\"> </span>- 235<span class=\"ls0\"> </span>3.143 fiscale Fondi rischi e svalutazioni dell'attivo 217.448 2.370 (5.927)<span class=\"fca sc0\"> </span>24<span class=\"ls0\"> </span>- (58)<span class=\"fca sc0\"> </span>213.857 Effetto fiscale aumento capitale 887<span class=\"ls0\"> </span>- (443)<span class=\"fca sc0\"> </span>- - - 444<span class=\"ls0\"> </span>sociale PPA Astaldi 22.270 - (3.360)<span class=\"fca sc0\"> </span>- - - 18.910 Manutenzione eccedente 2.984 - (2.232)<span class=\"fca sc0\"> </span>- - - 752<span class=\"ls0\"> </span>Adeguamenti cambi negativi non 30.945 18.785 (10.517)<span class=\"fca sc0\"> </span>(585)<span class=\"fca sc0\"> </span>- - 38.628 realizzati Altre 148.335 21.435 (31.595)<span class=\"fca sc0\"> </span>2.691 12.899 15.261 169.026 Imposte anticipate al lordo della 425.451<span class=\"fca sc0\"> </span>43.993<span class=\"fca sc0\"> </span>(54.994)<span class=\"fca sc0\"> </span>1.973<span class=\"fca sc0\"> </span>12.899<span class=\"fca sc0\"> </span>15.438<span class=\"fca sc0\"> </span>444.760<span class=\"fca sc0\"> </span>compensazione Compensazione (76.971)<span class=\"fca sc0\"> </span>- 6.170 (1.040)<span class=\"fca sc0\"> </span>470<span class=\"ls0\"> </span>(27.100)<span class=\"fca sc0\"> </span>(98.471)<span class=\"fca sc0\"> </span>Imposte anticipate al netto della 348.480<span class=\"fca sc0\"> </span>43.993<span class=\"fca sc0\"> </span>(48.824)<span class=\"fca sc0\"> </span>933<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>13.369<span class=\"fca sc0\"> </span>(11.662)<span class=\"fca sc0\"> </span>346.289<span class=\"fca sc0\"> </span>compensazione 31 dicembre<span class=\"fca sc0\"> </span>Incrementi<span class=\"fca sc0\"> </span>Decrementi<span class=\"fca sc0\"> </span>Effetto<span class=\"fca sc0\"> </span>Riclassifiche<span class=\"fca sc0\"> </span>Altre<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>oscillazione<span class=\"fca sc0\"> </span>Variazioni<span class=\"fca sc0\"> </span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>cambi<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Imposte differite Ammortamenti fiscali anticipati (13.999)<span class=\"fca sc0\"> </span>(269)<span class=\"fca sc0\"> </span>771<span class=\"ls0\"> </span>(297)<span class=\"fca sc0\"> </span>2.116 - (11.678)<span class=\"fca sc0\"> </span>Plusvalenze differite (2.661)<span class=\"fca sc0\"> </span>(404)<span class=\"fca sc0\"> </span>- 95<span class=\"ls0\"> </span>- (1.012)<span class=\"fca sc0\"> </span>(3.982)<span class=\"fca sc0\"> </span>Interessi di mora non incassati (11.177)<span class=\"fca sc0\"> </span>- - - 179<span class=\"ls0\"> </span>(748)<span class=\"fca sc0\"> </span>(11.746)<span class=\"fca sc0\"> </span>PPA Astaldi (64.896)<span class=\"fca sc0\"> </span>- 15.537 - - - (49.359)<span class=\"fca sc0\"> </span>PPA Seli Overseas (3.751)<span class=\"fca sc0\"> </span>- 2.811 - - - (940)<span class=\"fca sc0\"> </span>Imposte sul reddito di commessa o 1.534 (4.349)<span class=\"fca sc0\"> </span>204<span class=\"ls0\"> </span>241<span class=\"ls0\"> </span>- (226)<span class=\"fca sc0\"> </span>(2.596)<span class=\"fca sc0\"> </span>su suoi componenti Imposte su ricavi di commessa a (3.723)<span class=\"fca sc0\"> </span>(3.392)<span class=\"fca sc0\"> </span>210<span class=\"ls0\"> </span>132<span class=\"ls0\"> </span>(864)<span class=\"fca sc0\"> </span>- (7.637)<span class=\"fca sc0\"> </span>tassazione posticipata Adeguamenti cambi positivi non (28.951)<span class=\"fca sc0\"> </span>(25.340)<span class=\"fca sc0\"> </span>- 11<span class=\"ls0\"> </span>- (6.134)<span class=\"fca sc0\"> </span>(60.414)<span class=\"fca sc0\"> </span>realizzati Altre (5.851)<span class=\"fca sc0\"> </span>(105)<span class=\"fca sc0\"> </span>13.628 (889)<span class=\"fca sc0\"> </span>(14.330)<span class=\"fca sc0\"> </span>(632)<span class=\"fca sc0\"> </span>(8.179)<span class=\"fca sc0\"> </span>Imposte differite al lordo della (133.475)<span class=\"fca sc0\"> </span>(33.859)<span class=\"fca sc0\"> </span>33.161<span class=\"fca sc0\"> </span>(707)<span class=\"fca sc0\"> </span>(12.899)<span class=\"fca sc0\"> </span>(8.752)<span class=\"fca sc0\"> </span>(156.531)<span class=\"fca sc0\"> </span>compensazione Compensazione 76.971<span class=\"fca sc0\"> </span>(6.170)<span class=\"fca sc0\"> </span>1.040<span class=\"fca sc0\"> </span>(470)<span class=\"fca sc0\"> </span>27.100<span class=\"fca sc0\"> </span>98.471<span class=\"fca sc0\"> </span>Imposte differite al netto della (56.504)<span class=\"fca sc0\"> </span>(33.859)<span class=\"fca sc0\"> </span>26.991<span class=\"fca sc0\"> </span>333<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(13.369)<span class=\"fca sc0\"> </span>18.348<span class=\"fca sc0\"> </span>(58.060)<span class=\"fca sc0\"> </span>compensazione La <span class=\"_\"> </span>fiscalit\u00e0 <span class=\"_\"> </span>differita <span class=\"_\"> </span>risente <span class=\"_ _c\"> </span>principalment<span class=\"_ _1\"></span>e <span class=\"_\"> </span>del <span class=\"_ _c\"> </span>riversamento <span class=\"_\"> </span>di <span class=\"_\"> </span>imposte <span class=\"_ _d\"> </span>anticipate<span class=\"_ _1\"></span> <span class=\"_ _c\"> </span>e <span class=\"_\"> </span>di <span class=\"_ _c\"> </span>imposte <span class=\"_\"> </span>differite<span class=\"_ _1\"></span> riconducibili a dif<span class=\"_ _1\"></span>ferenze tempora<span class=\"_ _1\"></span>nee tra legisl<span class=\"_ _1\"></span>azione civilisti<span class=\"_ _1\"></span>ca e fiscale.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__58": {
   "value": "12. Rimanenz<span class=\"_ _1\"></span>e<span class=\"ff19\"> </span>La composizione <span class=\"_ _4\"></span>della voce in ogge<span class=\"_ _1\"></span>tto \u00e8 evi<span class=\"_ _1\"></span>denziat<span class=\"_ _4\"></span>a nella ta<span class=\"_ _1\"></span>bella seguen<span class=\"_ _1\"></span>te.<span class=\"ff19\"> </span>31 dicembre 2021 31 dicembre 2022 Valore lordo<span class=\"fca sc0\"> </span>Fondo<span class=\"fca sc0\"> </span>Valore<span class=\"fca sc0\">     </span><span class=\"fca sc0\"> </span>Valore lordo<span class=\"fca sc0\"> </span>Fondo<span class=\"fca sc0\"> </span>Valore<span class=\"fca sc0\">     </span><span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>netto<span class=\"fca sc0\"> </span>netto<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Iniziative immobiliari 23.528<span class=\"fca sc0\"> </span>(17.534)<span class=\"fca sc0\"> </span>5.994<span class=\"fca sc0\"> </span>3.119<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.119<span class=\"fca sc0\"> </span>(2.875)<span class=\"fca sc0\"> </span>Prodotti finiti e merci 7.429<span class=\"fca sc0\"> </span>- 7.429<span class=\"fca sc0\"> </span>10.544<span class=\"fca sc0\"> </span>- 10.544<span class=\"fca sc0\"> </span>3.115<span class=\"fca sc0\"> </span>Prodotti in corso di lavorazione e 793<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>- 793<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>547<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>- 547<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(246)<span class=\"fca sc0\"> </span>semilavorati Materie prime, sussidiarie e di 227.216<span class=\"fca sc0\"> </span>(23.825)<span class=\"fca sc0\"> </span>203.391<span class=\"fca sc0\"> </span>257.753<span class=\"fca sc0\"> </span>(23.154)<span class=\"fca sc0\"> </span>234.599<span class=\"fca sc0\"> </span>31.208<span class=\"fca sc0\"> </span>consumo Totale 258.966<span class=\"fca sc0\"> </span>(41.359)<span class=\"fca sc0\"> </span>217.607<span class=\"fca sc0\"> </span>271.963<span class=\"fca sc0\"> </span>(23.154)<span class=\"fca sc0\"> </span>248.809<span class=\"fca sc0\"> </span>31.202<span class=\"fca sc0\"> </span>La <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>oce <span class=\"_ _2\"></span>iniziative <span class=\"_ _2\"></span>immobiliari <span class=\"_ _2\"></span>include <span class=\"_ _2\"></span>prevalentemente<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>compendio <span class=\"_ _2\"></span>agricolo <span class=\"_ _a\"></span>a <span class=\"_ _2\"></span>Gallarate <span class=\"_ _2\"></span>in <span class=\"_ _f\"></span>Lombardia <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>dei parcheggi ad Ar<span class=\"_ _1\"></span>ezzo. La <span class=\"_ _4\"></span>variazione <span class=\"_ _4\"></span>delle <span class=\"_ _3\"></span>rimanenze <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>principalmente <span class=\"_ _3\"></span>riconducibile <span class=\"_ _4\"></span>alla <span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>oce <span class=\"_ _3\"></span>\u201cMaterie <span class=\"_ _4\"></span>prime, <span class=\"_ _4\"></span>sussidiarie <span class=\"_ _3\"></span>e <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>consumo\u201d ed in <span class=\"_ _1\"></span>particol<span class=\"ff1a\">are a<span class=\"_ _1\"></span>lla com<span class=\"_ _4\"></span>messa Snowy H<span class=\"_ _4\"></span>y<span class=\"_ _0\"></span>dro 2.0<span class=\"_ _1\"></span> in A<span class=\"_ _1\"></span>ustralia<span class=\"_ _1\"></span> per \u20ac<span class=\"_ _1\"></span> 10,2 <span class=\"_ _4\"></span>milioni e a <span class=\"_ _1\"></span>Salini Sau<span class=\"_ _4\"></span>di Arabia Compa<span class=\"_ _1\"></span>ny </span>Ltd per \u20ac 11,8 <span class=\"_ _1\"></span>milioni.<span class=\"ff19\"> </span>La movimentazion<span class=\"_ _1\"></span>e del fon<span class=\"_ _1\"></span>do svalutazion<span class=\"_ _1\"></span>e relativa all'<span class=\"_ _1\"></span>esercizio \u00e8 fornit<span class=\"_ _1\"></span>a nella tabella<span class=\"_ _1\"></span> seguente. 31 <span class=\"ls0\">dicembre<span class=\"fca sc0\"> </span></span>Accantona<span class=\"fca sc0\">     </span>Utilizzi<span class=\"fca sc0\"> </span>Utilizzi in<span class=\"fca sc0\">     </span><span class=\"fca sc0\"> </span>Variazione area<span class=\"fca sc0\"> </span>Altri movimenti<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>menti<span class=\"fca sc0\"> </span>conto<span class=\"fca sc0\"> </span>e diff.cambio<span class=\"fca sc0\"> </span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Fondo svalutazione 17.534<span class=\"fca sc0\"> </span>- - (17.534) - -<span class=\"fca sc0\"> </span>iniziative immobiliari Fondo svalutazione 23.825<span class=\"fca sc0\"> </span>570<span class=\"ls0\"> </span>(317)<span class=\"fca sc0\"> </span>(858)<span class=\"fca sc0\"> </span>- (66)<span class=\"fca sc0\"> </span>23.154<span class=\"fca sc0\"> </span>materie prime Totale 41.359<span class=\"fca sc0\"> </span>570<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(317)<span class=\"fca sc0\"> </span>(18.392)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(<span class=\"ls1c\">66</span>)<span class=\"fca sc0\"> </span>23.154",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__59-1": {
   "value": "13. Attivit<span class=\"_ _1\"></span>\u00e0 e Pa<span class=\"_ _4\"></span>ss<span class=\"_ _0\"></span>ivit\u00e0 Co<span class=\"_ _1\"></span>ntr<span class=\"_ _1\"></span>attuali<span class=\"ff19\"> </span>I va<span class=\"_ _1\"></span>lori delle \u201c<span class=\"_ _5\"></span>Attivit<span class=\"_ _4\"></span>\u00e0 e Passi<span class=\"_ _1\"></span>vit\u00e0<span class=\"_ _1\"></span> contr<span class=\"_ _4\"></span>attuali\u201d sono evid<span class=\"_ _1\"></span>enziati nel<span class=\"_ _1\"></span>la ta<span class=\"_ _1\"></span>bella seguen<span class=\"_ _1\"></span>te.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 <span class=\"ls0\">dicembre 2022<span class=\"fca sc0\"> </span></span>Variazione<span class=\"fca sc0\"> </span>Attivit\u00e0 contrattuali 2.787.252<span class=\"fca sc0\"> </span>3.199.971<span class=\"fca sc0\"> </span>412.719<span class=\"fca sc0\"> </span>Passivit\u00e0 contrattuali 3.422.846<span class=\"fca sc0\"> </span>3.311.689<span class=\"fca sc0\"> </span>(111.157)<span class=\"fca sc0\"> </span>Si <span class=\"_ _f\"></span>riporta <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>seguito <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>composizione <span class=\"_ _f\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>passivit\u00e0 <span class=\"_ _f\"></span>contr<span class=\"_ _4\"></span>attuali <span class=\"_ _2\"></span>rimandando <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>ulteriori <span class=\"_ _f\"></span>dettagl<span class=\"_ _1\"></span>i <span class=\"_ _f\"></span>di car<span class=\"_ _4\"></span>atter<span class=\"_ _4\"></span>e contr<span class=\"_ _4\"></span>attuale e rif<span class=\"_ _4\"></span>eriti all\u2019<span class=\"_ _3\"></span>andament<span class=\"_ _4\"></span>o e all\u2019<span class=\"_ _3\"></span>av<span class=\"_ _4\"></span>anz<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o dei principal<span class=\"_ _1\"></span>i pr<span class=\"_ _1\"></span>og<span class=\"_ _1\"></span>etti in cor<span class=\"_ _4\"></span>so di r<span class=\"_ _4\"></span>ealizz<span class=\"_ _1\"></span>azione a quant<span class=\"_ _1\"></span>o riporta<span class=\"_ _4\"></span>to nel par<span class=\"_ _4\"></span>agraf<span class=\"_ _4\"></span>o \u201c<span class=\"_ _3\"></span>Andament<span class=\"_ _4\"></span>o della ges<span class=\"_ _4\"></span>tione per area g<span class=\"_ _4\"></span>eografic<span class=\"_ _1\"></span>a\u201d della<span class=\"_ _1\"></span> Rel<span class=\"_ _1\"></span>azione sulla g<span class=\"_ _1\"></span>estione<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>Attivit<span class=\"_ _4\"></span>\u00e0 Contr<span class=\"_ _1\"></span>attuali<span class=\"ff19\"> </span>La seguent<span class=\"_ _1\"></span>e ta<span class=\"_ _4\"></span>bella espone l\u2019<span class=\"_ _5\"></span>ammontar<span class=\"_ _1\"></span>e delle \u201c<span class=\"_ _5\"></span>Attivit<span class=\"_ _4\"></span>\u00e0 Contr<span class=\"_ _4\"></span>attuali\u201d<span class=\"_ _5\"></span>.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Lavori progressivi  41.105.731<span class=\"fca sc0\"> </span>55.992.398<span class=\"fca sc0\"> </span>14.886.667<span class=\"fca sc0\"> </span>Acconti ricevuti (su lavori certificati) (37.346.332)<span class=\"fca sc0\"> </span>(51.807.919)<span class=\"fca sc0\"> </span>(14.461.587)<span class=\"fca sc0\"> </span>Anticipazioni (972.147)<span class=\"fca sc0\"> </span>(984.508)<span class=\"fca sc0\"> </span>(12.361)<span class=\"fca sc0\"> </span>Totale 2.787.252<span class=\"fca sc0\"> </span>3.199.971<span class=\"fca sc0\"> </span>412.719<span class=\"fca sc0\"> </span>Si riporta di <span class=\"_ _1\"></span>seguito la relati<span class=\"_ _1\"></span>va contribuzione <span class=\"_ _1\"></span>per area geogra<span class=\"_ _1\"></span>fica: (Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Italia 356.869<span class=\"fca sc0\"> </span>480.229<span class=\"fca sc0\"> </span>123.360<span class=\"fca sc0\"> </span>UE (esclusa Italia) 766.809<span class=\"fca sc0\"> </span>883.092<span class=\"fca sc0\"> </span>116.283<span class=\"fca sc0\"> </span>Altri Paesi Europei (Extra UE) 39.298<span class=\"fca sc0\"> </span>67.300<span class=\"fca sc0\"> </span>28.002<span class=\"fca sc0\"> </span>Asia/Medio Oriente 947.329<span class=\"fca sc0\"> </span>708.742<span class=\"fca sc0\"> </span>(238.587)<span class=\"fca sc0\"> </span>Africa 317.121<span class=\"fca sc0\"> </span>422.439<span class=\"fca sc0\"> </span>105.318<span class=\"fca sc0\"> </span>America (incluso Lane) 206.745<span class=\"fca sc0\"> </span>466.716<span class=\"fca sc0\"> </span>259.971<span class=\"fca sc0\"> </span>Oceania 153.081<span class=\"fca sc0\"> </span>171.453<span class=\"fca sc0\"> </span>18.372<span class=\"fca sc0\"> </span>Totale 2.787.252<span class=\"fca sc0\"> </span>3.199.971<span class=\"fca sc0\"> </span>412.719<span class=\"fca sc0\"> </span>La <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oc<span class=\"ff1a\">e <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>commento <span class=\"_ _0\"></span>ha <span class=\"_ _2\"></span>fatto <span class=\"_ _2\"></span>rilevare, <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>settore <span class=\"_ _0\"></span>estero, <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>incremento<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>pari <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>complessi<span class=\"_ _1\"></span>vi <span class=\"_ _2\"></span>\u20ac <span class=\"_ _2\"></span>289,4 <span class=\"_ _0\"></span>milioni  </span>con <span class=\"_ _10\"></span>riferim<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nto <span class=\"_ _10\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _10\"></span>particol<span class=\"_ _1\"></span>are <span class=\"_ _10\"></span>ai <span class=\"_ _f\"></span>maggior <span class=\"_ _10\"></span>volumi <span class=\"_ _a\"></span>produttivi <span class=\"_ _a\"></span>realizzati <span class=\"_ _a\"></span>nel <span class=\"_ _10\"></span>corso <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _a\"></span>2022 <span class=\"_ _10\"></span>negli <span class=\"_ _a\"></span>Stati <span class=\"_ _a\"></span>Uniti <span class=\"_ _a\"></span>dal  Gruppo <span class=\"_ _3\"></span>Lane <span class=\"_ _4\"></span>(principalmente <span class=\"_ _3\"></span>I<span class=\"_ _0\"></span>-10 <span class=\"_ _3\"></span>Corridor <span class=\"_ _4\"></span>California, <span class=\"_ _3\"></span>Ferrovia <span class=\"_ _4\"></span>Cabot <span class=\"_ _4\"></span>Yard <span class=\"_ _3\"></span> <span class=\"_ _4\"></span>Boston, <span class=\"_ _4\"></span>West <span class=\"_ _3\"></span>S<span class=\"_ _0\"></span>hip <span class=\"_ _4\"></span>Canal <span class=\"_ _3\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>C43 <span class=\"_ _4\"></span>Water Management <span class=\"_ _3\"></span>Builders <span class=\"_ _4\"></span>Florida), <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>Europa <span class=\"_ _3\"></span>(<span class=\"_ _0\"></span>Ponte <span class=\"_ _3\"></span>sul <span class=\"_ _4\"></span>Danubio <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Braila, <span class=\"_ _3\"></span>Linea <span class=\"_ _4\"></span>Ferroviaria<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Frontier\u0103<span class=\"ff19\">-Curtici-Simeria </span>in Romania e Lin<span class=\"_ _1\"></span>ea 16 della<span class=\"_ _1\"></span> Metropolita<span class=\"_ _1\"></span>na di Parigi) ed<span class=\"_ _1\"></span> in Etiopia (Koysha Hydroelectric P<span class=\"_ _1\"></span>roject).  In <span class=\"_ _3\"></span>As<span class=\"_ _0\"></span>ia/Medio <span class=\"_ _3\"></span>Oriente <span class=\"_ _3\"></span>si <span class=\"_ _4\"></span>segnala, <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>contro, <span class=\"_ _4\"></span>una <span class=\"_ _3\"></span>contrazione <span class=\"_ _3\"></span>negli <span class=\"_ _4\"></span>Emirati <span class=\"_ _3\"></span>Arabi <span class=\"_ _3\"></span>Uniti <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>effetto <span class=\"_ _3\"></span>(i) <span class=\"_ _4\"></span>del <span class=\"ff1b\">set<span class=\"_ _1\"></span>tlement<span class=\"_ _4\"></span> </span>agreement<span class=\"ff19\"> s<span class=\"_ _0\"></span>ottoscritto con <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Committente <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>definizione <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span></span>claim<span class=\"ff19\"> <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>progetto <span class=\"_ _0\"></span></span>Meydan <span class=\"_ _0\"></span>One <span class=\"_ _0\"></span>Mall<span class=\"ff19\"> <span class=\"_ _0\"></span><span class=\"ls8\">a </span></span>Dubai <span class=\"_ _0\"></span>(\u20ac <span class=\"_ _0\"></span>154,8 <span class=\"_ _0\"></span>milioni) <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>ii) a <span class=\"_ _2\"></span>seguito <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>certificazi<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>alcune <span class=\"_ _0\"></span>importanti <span class=\"_ _2\"></span><span class=\"ff1b\">milestone<span class=\"ff19\"> contrattuali <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Ar<span class=\"_ _0\"></span>abia </span></span>Saudita (Metro<span class=\"_ _1\"></span>politana di Ri<span class=\"_ _1\"></span>yadh). Crescono <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>contratt<span class=\"_ _1\"></span>uali <span class=\"_ _a\"></span>anche <span class=\"_ _a\"></span>in <span class=\"_ _10\"></span>ambito <span class=\"_ _f\"></span>domestico <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>c<span class=\"_ _0\"></span><span class=\"ff1a\">omplessivi <span class=\"_ _f\"></span>\u20ac <span class=\"_ _a\"></span>123,4 <span class=\"_ _10\"></span>milioni <span class=\"_ _f\"></span>soprattutto <span class=\"_ _a\"></span>con </span>riferimento <span class=\"_ _f\"></span>alle <span class=\"_ _f\"></span>commesse <span class=\"_ _a\"></span>Quadrilatero<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Marche-Umbria <span class=\"_ _f\"></span>Maxi-lotto, <span class=\"_ _f\"></span>Linea <span class=\"_ _f\"></span>4 <span class=\"_ _a\"></span>della <span class=\"_ _f\"></span>Metropolitana <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>Milano <span class=\"_ _f\"></span>e tratta ferroviaria<span class=\"_ _1\"></span> Bicocca-Catenanu<span class=\"_ _1\"></span>ova della lin<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>a Alta Velocit\u00e0<span class=\"_ _1\"></span>/Capacit\u00e0<span class=\"_ _1\"></span> Palermo-Catania. Per <span class=\"_ _a\"></span>ci\u00f2 <span class=\"_ _a\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>concerne <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>composizione <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>area <span class=\"_ _10\"></span>geog<span class=\"_ _1\"></span>rafica <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _a\"></span>posta <span class=\"_ _a\"></span>in <span class=\"_ _10\"></span>comm<span class=\"_ _1\"></span>ento <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31 <span class=\"_ _10\"></span>dicembr<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>2022 <span class=\"_ _a\"></span>si evidenzia <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>ambito <span class=\"_ _f\"></span>domestico <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>valori <span class=\"_ _2\"></span>principali <span class=\"_ _f\"></span>sono <span class=\"_ _f\"></span>riconducibili <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>Quadril<span class=\"_ _1\"></span>atero <span class=\"_ _f\"></span>Marche<span class=\"_ _0\"></span>-Umbria <span class=\"_ _f\"></span>Maxi-lotto 2, a<span class=\"_ _1\"></span>ll\u2019interv<span class=\"_ _1\"></span>ento Infra<span class=\"_ _1\"></span>flegrea e al<span class=\"_ _1\"></span>la Li<span class=\"_ _1\"></span>nea 4 d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>lla M<span class=\"_ _1\"></span>et<span class=\"_ _0\"></span>ropolitana <span class=\"_ _1\"></span>di Milano<span class=\"_ _1\"></span>. L\u2019Europa r<span class=\"_ _1\"></span>egistra princi<span class=\"_ _4\"></span>palmente il contributo <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>commes<span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>corso di <span class=\"_ _0\"></span>realizzazione in <span class=\"_ _0\"></span>Romania (per <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>pi\u00f9 Ponte <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>Danubio di <span class=\"_ _0\"></span>Braila, Linea Ferroviaria <span class=\"_ _2e\"> </span>Frontier\u0103<span class=\"ff19\">-Curti<span class=\"_ _1\"></span>ci-Simeria, <span class=\"_ _1f\"> </span>Au<span class=\"_ _0\"></span>tostrada <span class=\"_ _1f\"> </span>Sibiu-Pitesti <span class=\"_ _2e\"> </span>lotto <span class=\"_ _2e\"> </span>3) <span class=\"_ _2e\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _2e\"> </span>in <span class=\"_ _34\"> </span>Polonia <span class=\"_ _2e\"> </span>(in <span class=\"_ _34\"> </span>buona <span class=\"_ _2e\"> </span>parte </span>circonvallazion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>Sud <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>Varsavia <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>progetti <span class=\"_ _0\"></span>autostradali). Per <span class=\"_ _2\"></span>Asia <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Medio <span class=\"_ _2\"></span>Oriente si <span class=\"_ _2\"></span>segnalano <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>particolare <span class=\"_ _0\"></span>i valori riferiti all<span class=\"_ _1\"></span>e commesse in esecuzione<span class=\"_ _1\"></span> in Tagikistan (<span class=\"ff1b\">Rogun Hydropower Project</span>), in Qata<span class=\"_ _1\"></span>r (<span class=\"ff1b\">Al Bayt Stadium</span><span class=\"lsf\">) </span>e in Arabia Saudita <span class=\"_ _4\"></span>(<span class=\"_ _0\"></span>Linea 3 <span class=\"_ _1\"></span>Metro di Riyadh <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"ff1b\">SANG Villas</span>) In Africa si evidenzia<span class=\"_ _1\"></span>no i contributi d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>lle commesse i<span class=\"_ _1\"></span>n esecuzione i<span class=\"_ _1\"></span>n Etiopia (prog<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>tto idroelettrico di Ko<span class=\"_ _4\"></span>ysha) e Algeria (linea f<span class=\"_ _1\"></span>erroviaria Saida-Tiar<span class=\"_ _1\"></span>et-Moulay). Pa<span class=\"_ _1\"></span>ssivit\u00e0 Con<span class=\"_ _4\"></span>trattual<span class=\"_ _1\"></span>i<span class=\"ff19\"> </span>La seguent<span class=\"_ _1\"></span>e ta<span class=\"_ _4\"></span>bella espone l\u2019<span class=\"_ _3\"></span>ammont<span class=\"_ _4\"></span>are delle \u201cP<span class=\"_ _4\"></span>assivit\u00e0 Con<span class=\"_ _4\"></span>trattual<span class=\"_ _1\"></span>i\u201d<span class=\"_ _5\"></span>.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Lavori progressivi  (22.645.081)<span class=\"fca sc0\"> </span>(14.563.160)<span class=\"fca sc0\"> </span>8.081.921<span class=\"fca sc0\"> </span>Acconti ricevuti (su lavori certificati) 22.836.482<span class=\"fca sc0\"> </span>14.089.967<span class=\"fca sc0\"> </span>(8.746.515)<span class=\"fca sc0\"> </span>Anticipazioni 3.231.445<span class=\"fca sc0\"> </span>3.784.882<span class=\"fca sc0\"> </span>553.437<span class=\"fca sc0\"> </span>Totale 3.422.846<span class=\"fca sc0\"> </span>3.311.689<span class=\"fca sc0\"> </span>(111.157)<span class=\"fca sc0\"> </span>Si riporta di <span class=\"_ _1\"></span>seguito la relati<span class=\"_ _1\"></span>va contribuzione <span class=\"_ _1\"></span>per area geogra<span class=\"_ _1\"></span>fica: (Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Italia 2.322.658<span class=\"fca sc0\"> </span>2.300.252<span class=\"fca sc0\"> </span>(22.406)<span class=\"fca sc0\"> </span>UE (esclusa Italia) 36.886<span class=\"fca sc0\"> </span>69.759<span class=\"fca sc0\"> </span>32.873<span class=\"fca sc0\"> </span>Altri Paesi Europei (Extra UE) 125.492<span class=\"fca sc0\"> </span>20.865<span class=\"fca sc0\"> </span>(104.627)<span class=\"fca sc0\"> </span>Asia/Medio Oriente 15.506<span class=\"fca sc0\"> </span>86.233<span class=\"fca sc0\"> </span>70.727<span class=\"fca sc0\"> </span>Africa 115.034<span class=\"fca sc0\"> </span>63.038<span class=\"fca sc0\"> </span>(51.996)<span class=\"fca sc0\"> </span>America (incluso Lane) 268.972<span class=\"fca sc0\"> </span>224.897<span class=\"fca sc0\"> </span>(44.075)<span class=\"fca sc0\"> </span>Oceania 538.298<span class=\"fca sc0\"> </span>546.645<span class=\"fca sc0\"> </span>8.347<span class=\"fca sc0\"> </span>Totale 3.422.846<span class=\"fca sc0\"> </span>3.311.689<span class=\"fca sc0\"> </span>(111.157)<span class=\"fca sc0\"> </span>La <span class=\"_ _2\"></span>variazione <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>posta <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>commento <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _f\"></span>per <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _2\"></span>riconducibile <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>forte <span class=\"_ _f\"></span>impulso <span class=\"_ _0\"></span>alle <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _0\"></span>produttive <span class=\"_ _2\"></span>nelle commesse <span class=\"_ _a\"></span>Alta <span class=\"_ _a\"></span>Velocit\u00e0-Capacit\u00e0 <span class=\"_ _a\"></span>ferroviaria <span class=\"_ _a\"></span>Milano-Genova, <span class=\"_ _a\"></span>Impianto <span class=\"_ _a\"></span>Idroelettrico <span class=\"_ _a\"></span><span class=\"ff1b\">Snowy <span class=\"_ _10\"></span>2.0</span> <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>Australia <span class=\"_ _a\"></span>e 73Koysha <span class=\"_ _4\"></span>Hyd<span class=\"_ _0\"></span>roelectri<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span> Pr<span class=\"_ _1\"></span>oject<span class=\"ff19\"> in <span class=\"_ _4\"></span>Etiopia</span>, oltre <span class=\"_ _4\"></span>che al<span class=\"_ _1\"></span> so<span class=\"_ _1\"></span>stanzial<span class=\"_ _1\"></span>e completa<span class=\"_ _1\"></span>mento <span class=\"_ _4\"></span>del <span class=\"ff1b\">campus</span> <span class=\"_ _4\"></span>sanitario di <span class=\"_ _4\"></span>Ankara 73 <span class=\"_ _a\"> </span><span class=\"ff1a\">A <span class=\"_ _10\"> </span>seguito <span class=\"_ _a\"></span>della <span class=\"_ _a\"> </span>spinta <span class=\"_ _a\"> </span>produttiva <span class=\"_ _a\"> </span>registrata <span class=\"_ _a\"> </span>nell\u2019esercizio <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>c<span class=\"_ _0\"></span>ommento <span class=\"_ _a\"></span>sul <span class=\"_ _a\"> </span>progetto <span class=\"_ _a\"> </span>Koysha, <span class=\"_ _a\"> </span>l\u2019ammontare <span class=\"_ _a\"> </span>dovuto <span class=\"_ _a\"> </span>dai <span class=\"_ _a\"> </span>c<span class=\"_ _0\"></span>ommitten</span>ti <span class=\"_ _10\"> </span>per <span class=\"_ _a\"> </span>i <span class=\"_ _10\"> </span>lavori <span class=\"_ _a\"></span>di commessa eseguit<span class=\"_ _1\"></span>i \u00e8 divenuto m<span class=\"_ _1\"></span>aggiore rispetto g<span class=\"_ _4\"></span>li<span class=\"_ _0\"></span> acconti e agl<span class=\"_ _1\"></span>i anticipi ri<span class=\"_ _1\"></span>cevuti. Consegu<span class=\"_ _1\"></span>entemente i re<span class=\"_ _1\"></span>lativi sal<span class=\"_ _1\"></span>di contabili sono stati riclas<span class=\"_ _1\"></span>sificati al 3<span class=\"_ _1\"></span>1 dicembre 2022 nel<span class=\"_ _1\"></span>l\u2019ambito delle <span class=\"_ _1\"></span>attivit\u00e0 contrattu<span class=\"_ _1\"></span>ali <span class=\"ff19\"> </span>Etlik <span class=\"_ _b\"> </span>in <span class=\"_\"> </span>Turchia. <span class=\"_ _b\"> </span>Tale <span class=\"_\"> </span>effet<span class=\"_ _1\"></span>to <span class=\"_\"> </span>risult<span class=\"_ _1\"></span>a <span class=\"_\"> </span>parzi<span class=\"_ _1\"></span>almente <span class=\"_ _b\"> </span>mitigato <span class=\"_ _b\"> </span>dagli <span class=\"_\"> </span>anti<span class=\"_ _1\"></span>cipi <span class=\"_ _b\"> </span>contrattuali<span class=\"_ _0\"></span> <span class=\"_\"> </span>incassati <span class=\"_ _b\"> </span>nel <span class=\"_\"> </span>second<span class=\"_ _1\"></span>o semestre <span class=\"_ _f\"></span>2022 <span class=\"_ _2\"></span>per <span class=\"_ _a\"></span>le <span class=\"_ _f\"></span>commesse<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>recente <span class=\"_ _f\"></span>aggiudicazione <span class=\"_ _f\"></span>in <span class=\"_ _f\"></span>Italia <span class=\"_ _2\"></span>(diga <span class=\"_ _f\"></span>foranea <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>Genova, <span class=\"_ _f\"></span>linea <span class=\"_ _2\"></span>ferroviaria veloce <span class=\"_ _0\"></span>Palermo-Catania, <span class=\"_ _0\"></span>tratta <span class=\"_ _0\"></span>Enna-Dittaino), <span class=\"_ _2\"></span>Australia <span class=\"_ _0\"></span>(<span class=\"ff1b\">STTOM <span class=\"_ _2\"></span>Project</span>) <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>Arabia <span class=\"_ _0\"></span>Saudita <span class=\"_ _2\"></span>(<span class=\"ff1b\">Diriyah <span class=\"_ _2\"></span>Square <span class=\"_ _0\"></span><span class=\"ff23\">\u2013</span> </span>Package<span class=\"ff19 lsf\">).<span class=\"ls0\"> </span></span>Per <span class=\"_ _a\"></span>ci\u00f2 <span class=\"_ _a\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>concerne <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>composizione <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>dicembre <span class=\"_ _a\"></span>2022 <span class=\"_ _10\"></span>per <span class=\"_ _a\"></span>area <span class=\"_ _a\"></span>geografica <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _a\"></span>posta <span class=\"_ _a\"></span>in <span class=\"_ _10\"></span>comm<span class=\"_ _1\"></span>ento <span class=\"_ _a\"></span>si evidenzia <span class=\"_ _10\"></span>che <span class=\"_ _10\"> </span>in <span class=\"_ _11\"> </span>ambito <span class=\"_ _10\"></span>domestico <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span>s<span class=\"_ _0\"></span>aldo <span class=\"_ _10\"></span>si <span class=\"_ _10\"> </span>riferisce, <span class=\"_ _10\"> </span>ai <span class=\"_ _11\"> </span>lavori <span class=\"_ _10\"></span>di <span class=\"_ _10\"> </span>realizzazione <span class=\"_ _10\"> </span>dalle <span class=\"_ _11\"> </span>tratte <span class=\"_ _10\"></span>ferroviarie <span class=\"_ _10\"></span>Alta<span class=\"_ _1\"></span> Velocit\u00e0/Capaci<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _2\"></span>Verona-Padova, <span class=\"_ _2\"></span>Napoli-Bari <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>Palermo-Catania<span class=\"_ _1\"></span>-Messina, <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>nuova <span class=\"_ _2\"></span>diga <span class=\"_ _2\"></span>Foranea <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Genova oltre che al terz<span class=\"_ _1\"></span>o Megalotto d<span class=\"_ _1\"></span>ella SS 106 Jonica<span class=\"_ _1\"></span>.  Le <span class=\"_ _a\"></span>passivit\u00e0 <span class=\"_ _a\"></span>contrattuali <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>America <span class=\"_ _a\"></span>sono <span class=\"_ _a\"></span>principalmente <span class=\"_ _a\"></span>ascrivibili<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>allo <span class=\"_ _a\"></span>sviluppo <span class=\"_ _a\"></span>dei <span class=\"_ _10\"></span>prog<span class=\"_ _1\"></span>etti <span class=\"_ _a\"></span>negli <span class=\"_ _a\"></span>Stati <span class=\"_ _a\"></span>Uniti (Gruppo Lan<span class=\"_ _1\"></span>e) <span class=\"lsb\">ed</span> in Canada (<span class=\"ff1b\">Hurontari<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span> Light Rail<span class=\"ff19\"> <span class=\"lsa\">e </span></span>R<span class=\"_ _4\"></span>SSOM Project<span class=\"ff19\">).  </span></span>In Oceania si s<span class=\"_ _1\"></span>egnala il contributo <span class=\"_ _1\"></span>dei progetti Snowy 2<span class=\"_ _1\"></span>.0, <span class=\"ff1b\">North East Lin<span class=\"_ _1\"></span>k <span class=\"ff19\">e</span> SSTOM<span class=\"ff19\"> in Australia<span class=\"_ _1\"></span>. </span></span>Corrispettivi aggiun<span class=\"_ _1\"></span>tivi<span class=\"ff19\"> </span>Le <span class=\"_ _16\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _16\"> </span>contrattual<span class=\"_ _1\"></span>i <span class=\"_ _e\"> </span>e <span class=\"_ _16\"> </span>le <span class=\"_ _16\"> </span>passi<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _16\"> </span>contrattual<span class=\"_ _1\"></span>i, <span class=\"_ _e\"> </span>al <span class=\"_ _16\"> </span>lordo <span class=\"_ _16\"> </span>degli<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>acconti <span class=\"_ _16\"> </span>ricevuti <span class=\"_ _e\"> </span>e <span class=\"_ _16\"> </span>delle <span class=\"_ _16\"> </span>anti<span class=\"_ _1\"></span>cipazioni, comprendono <span class=\"_ _e\"> </span>richiest<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>corrispettivi <span class=\"_ _e\"> </span>aggiuntivi, <span class=\"_ _e\"> </span>ri<span class=\"_ _1\"></span>spetto <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>quelli <span class=\"_ _e\"> </span>contrattualment<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>convenuti, <span class=\"_ _e\"> </span>per <span class=\"_ _e\"> </span>un ammontare ris<span class=\"_ _1\"></span>pettivament<span class=\"_ _1\"></span>e di \u20ac 2.<span class=\"ff19\">3<span class=\"ls1e\">64</span>,1 </span>milioni e di \u20ac <span class=\"ff19\">62<span class=\"_ _1\"></span>4,8 milioni. </span>Tali <span class=\"_ _2\"></span>corrispettivi <span class=\"_ _0\"></span>aggiuntivi <span class=\"_ _0\"></span>ris<span class=\"_ _0\"></span>petto <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quelli <span class=\"_ _2\"></span>contrattualmente <span class=\"_ _2\"></span>convenuti <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _2\"></span>stati <span class=\"_ _0\"></span>inclusi <span class=\"_ _f\"></span>nella <span class=\"_ _2\"></span>misura <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>il relativo ricon<span class=\"_ _4\"></span>os<span class=\"_ _0\"></span>cimento <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>ritenuto al<span class=\"_ _1\"></span>tamente <span class=\"_ _1\"></span>probabil<span class=\"_ _1\"></span>e, anche <span class=\"_ _4\"></span>sulla base d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>i pare<span class=\"_ _1\"></span>ri legali <span class=\"_ _4\"></span>e tecnici <span class=\"_ _1\"></span>espressi da<span class=\"_ _4\"></span>i consulenti <span class=\"_ _b\"> </span>del <span class=\"_ _11\"> </span>G<span class=\"_ _0\"></span>ruppo. <span class=\"_ _b\"> </span>Si <span class=\"_ _b\"> </span>segnala <span class=\"_ _b\"> </span>che <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>corrispettivi <span class=\"_ _b\"> </span>aggiuntivi <span class=\"_\"> </span>isc<span class=\"_ _4\"></span>ritti <span class=\"_\"> </span>n<span class=\"_ _1\"></span>elle <span class=\"_ _b\"> </span>attivit\u00e0 <span class=\"_ _11\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>passivit\u00e0 <span class=\"_ _b\"> </span>contrattuali<span class=\"_ _4\"></span> rappresentano <span class=\"_ _1\"></span>una quota pa<span class=\"_ _1\"></span>rte del totale corrisp<span class=\"_ _1\"></span>ettivo formal<span class=\"_ _1\"></span>mente richie<span class=\"_ _1\"></span>sto ai clienti. Pe<span class=\"_ _1\"></span>r una <span class=\"_ _1\"></span>descrizione <span class=\"_ _4\"></span>dei con<span class=\"_ _1\"></span>tenzi<span class=\"_ _1\"></span>osi in esser<span class=\"_ _4\"></span>e nonch\u00e9 <span class=\"_ _1\"></span>delle<span class=\"_ _1\"></span> attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _4\"></span>ritenute <span class=\"_ _1\"></span>soggette a<span class=\"_ _1\"></span> \u201cRischio <span class=\"_ _1\"></span>Pae<span class=\"_ _1\"></span>se\u201d si <span class=\"_ _1\"></span>rin<span class=\"_ _1\"></span>via a<span class=\"_ _1\"></span>l para<span class=\"_ _1\"></span>gra<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>o \u201cPrinci<span class=\"_ _1\"></span>pali f<span class=\"_ _4\"></span>attori di rischio e<span class=\"_ _1\"></span> incertezz<span class=\"_ _4\"></span>e\u201d nella<span class=\"_ _1\"></span> Rel<span class=\"_ _1\"></span>azione sulla g<span class=\"_ _1\"></span>estione<span class=\"_ _1\"></span>.33.1 Ricavi da contratti<span class=\"_ _1\"></span> verso clienti Nella tabella<span class=\"_ _1\"></span> seguente vien<span class=\"_ _1\"></span>e fornito un detta<span class=\"_ _1\"></span>glio per natura d<span class=\"_ _1\"></span>ei ricavi da co<span class=\"_ _1\"></span>ntratti verso clienti<span class=\"_ _4\"></span>.<span class=\"_ _2\"></span> (Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Ricavi per lavori  5.914.254<span class=\"fca sc0\"> </span>7.529.732<span class=\"fca sc0\"> </span>1.615.478<span class=\"fca sc0\"> </span>Ricavi per servizi 45.165<span class=\"fca sc0\"> </span>109.002<span class=\"fca sc0\"> </span>63.837<span class=\"fca sc0\"> </span>Ricavi da vendite  18.503<span class=\"fca sc0\"> </span>17.291<span class=\"fca sc0\"> </span>(1.212)<span class=\"fca sc0\"> </span>Ricavi da iniziative immobiliari (101)<span class=\"fca sc0\"> </span>(19)<span class=\"fca sc0\"> </span>82<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Totale ricavi 5.977.821<span class=\"fca sc0\"> </span>7.656.006<span class=\"fca sc0\"> </span>1.678.185<span class=\"fca sc0\"> </span>L\u2019analisi dei rica<span class=\"_ _1\"></span>vi da contrat<span class=\"_ _1\"></span>ti verso clienti pe<span class=\"_ _1\"></span>r area geografica<span class=\"_ _1\"></span> \u00e8 riportata<span class=\"_ _1\"></span> nella tabella s<span class=\"_ _1\"></span>eguente.<span class=\"ff19\"> </span>Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>% incidenza sul<span class=\"fca sc0\"> </span>% incidenza sul<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) totale<span class=\"fca sc0\"> </span>totale<span class=\"fca sc0\"> </span>Italia 30%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>29%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>1.817.195<span class=\"fca sc0\"> </span>2.185.870<span class=\"fca sc0\"> </span>Oceania 10%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>14%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>623.586<span class=\"fca sc0\"> </span>1.069.183<span class=\"fca sc0\"> </span>UE (esclusa Italia) 11%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>11%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>652.030<span class=\"fca sc0\"> </span>836.943<span class=\"fca sc0\"> </span>America (escluso Lane) 11%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>10%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>634.152<span class=\"fca sc0\"> </span>742.906<span class=\"fca sc0\"> </span>Altri Paesi Europei (Extra UE) 8%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>7%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>452.842<span class=\"fca sc0\"> </span>568.074<span class=\"fca sc0\"> </span>Africa 374.030<span class=\"fca sc0\"> </span>6%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>472.439<span class=\"fca sc0\"> </span>6%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Medio Oriente 317.410<span class=\"fca sc0\"> </span>5%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>399.186<span class=\"fca sc0\"> </span>5%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Asia 169.514<span class=\"fca sc0\"> </span>3%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>177.051<span class=\"fca sc0\"> </span>2%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Estero 3.223.564<span class=\"fca sc0\"> </span>54%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>4.265.782<span class=\"fca sc0\"> </span>55%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Lane 937.062<span class=\"fca sc0\"> </span>16%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>1.204.354<span class=\"fca sc0\"> </span>16%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Totale 5.977.821<span class=\"fca sc0\"> </span>100%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>7.656.006<span class=\"fca sc0\"> </span>100%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>I ricavi <span class=\"ls19\">da<span class=\"_ _4\"></span><span class=\"ls0\"> contratti verso Clienti <span class=\"_ _1\"></span><span class=\"ff1a\">registrano <span class=\"_ _1\"></span>un incremento,<span class=\"_ _1\"></span> rispetto all<span class=\"_ _1\"></span>\u2019esercizio <span class=\"_ _4\"></span>2<span class=\"_ _0\"></span>021, di \u20ac<span class=\"ff19\"> 1.6<span class=\"_ _1\"></span>78,2 milioni pa<span class=\"_ _4\"></span>ri a </span></span></span></span>circa <span class=\"ls8\">il</span> 28,1%. I principali contri<span class=\"_ _1\"></span>buti <span class=\"ls8\">allo</span> sviluppo <span class=\"ff1a\">dell\u2019e<span class=\"_ _1\"></span>sercizio<span class=\"ff19\"> sono riferibili<span class=\"_ _1\"></span>: </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19 ls8\">alle<span class=\"ls0\"> attivit\u00e0 <span class=\"_ _1\"></span>operative <span class=\"_ _1\"></span><span class=\"ls8\">in<span class=\"ls0\"> Itali<span class=\"_ _1\"></span>a che b<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>neficiano, <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span><span class=\"ff1a\">l\u2019altro,<span class=\"ff19\"> <span class=\"_ _1\"></span>dei po<span class=\"_ _1\"></span>sitivi e<span class=\"_ _1\"></span>ffetti <span class=\"ls1d\">de</span>rivanti <span class=\"_ _4\"></span>dal Piano <span class=\"_ _1\"></span>Nazionale <span class=\"ls19\">di<span class=\"_ _4\"></span><span class=\"ls0\"> </span></span></span></span></span></span></span></span></span>Ripresa <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>Resilienza, <span class=\"_ _2\"></span>tra <span class=\"_ _a\"></span>cui <span class=\"_ _2\"></span><span class=\"ff1a\">l\u2019Alta</span> <span class=\"_ _f\"></span>Velocit\u00e0/Alta <span class=\"_ _f\"></span>Capacit\u00e0 <span class=\"_ _2\"></span>fe<span class=\"_ _0\"></span>rroviaria <span class=\"_ _2\"></span>Milano-Genova, <span class=\"_ _f\"></span>Napoli-Bari, <span class=\"_ _2\"></span>Verona-Padova e Palermo-Cata<span class=\"_ _1\"></span>nia-oltre che<span class=\"_ _1\"></span> la Strada Stata<span class=\"_ _1\"></span>le Jonica 1<span class=\"_ _1\"></span>06 Mega-Lotto 3; \u2022 <span class=\"_ _15\"> </span>all\u2019avanzam<span class=\"_ _1\"></span>ento<span class=\"ff19\"> <span class=\"_ _c\"> </span><span class=\"ls19\">di</span> <span class=\"_ _c\"> </span>alcuni <span class=\"_\"> </span>grandi <span class=\"_ _c\"> </span>progetti <span class=\"_ _c\"> </span></span>all\u2019estero<span class=\"ff19\"> <span class=\"_\"> </span>tra <span class=\"_ _c\"> </span>cui, <span class=\"_ _c\"> </span><span class=\"ls8\">in</span> <span class=\"_ _d\"> </span>particolar<span class=\"_ _1\"></span>e, <span class=\"_ _c\"> </span><span class=\"ls1f\">le<span class=\"_ _0\"></span></span> <span class=\"_ _c\"> </span>commesse <span class=\"_ _c\"> </span><span class=\"ls8\">in</span> <span class=\"_ _c\"> </span>corso <span class=\"_ _c\"> </span><span class=\"ls19\">di</span> </span>esecuzione <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>(i) <span class=\"_ _0\"></span>Australia <span class=\"_ _0\"></span>(Impianto Idroelettrico <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Snowy <span class=\"_ _0\"></span>2.0 <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span><span class=\"ff1b\">North <span class=\"_ _0\"></span>East <span class=\"_ _0\"></span>Link <span class=\"_ _0\"></span>Project</span>) <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>ii) USA <span class=\"_ _0\"></span>(Gruppo Lane), <span class=\"_ _f\"></span>(iii) <span class=\"_ _f\"></span>Romania <span class=\"_ _f\"></span>(Ponte <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>Braila <span class=\"_ _f\"></span>sul <span class=\"_ _f\"></span>Danubio <span class=\"_ _f\"></span>e <span class=\"_ _a\"></span>Lotti <span class=\"_ _2\"></span>3<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>e <span class=\"_ _a\"></span>5 <span class=\"_ _f\"></span>dell\u2019Autostra<span class=\"_ _1\"></span>da <span class=\"_ _f\"></span>Sibiu<span class=\"_ _2\"></span><span class=\"ff19\">-Pitesti), <span class=\"_ _f\"></span>(iv) <span class=\"_ _f\"></span>Norvegia </span>(Linea <span class=\"_ _10\"></span>Ferroviaria <span class=\"_ _10\"></span>Nykirke-Barkaker <span class=\"_ _10\"></span>e <span class=\"_ _10\"> </span><span class=\"ff1b\">The <span class=\"_ _11\"> </span>Sotra <span class=\"_ _11\"> </span>Conn<span class=\"_ _1\"></span>ection<span class=\"ff19\">) <span class=\"_ _10\"> </span>(v) <span class=\"_ _11\"> </span>Etiopia <span class=\"_ _10\"></span>(</span>Koysha <span class=\"_ _10\"> </span>Hydroelectric <span class=\"_ _10\"></span>Project<span class=\"ff19\"> <span class=\"_ _10\"> </span><span class=\"lsb\">e </span></span></span>Progetto GERD), (vi) Ar<span class=\"_ _0\"></span>abia Saudita (SANG Villas e <span class=\"_ _0\"></span>Diriyah-<span class=\"ff1b\">Super <span class=\"_ _0\"></span>Basement</span>), (vii) Canada (<span class=\"ff1b\">Hurontario Light </span>Rail <span class=\"_ _b\"> </span>Project<span class=\"ff19\">), <span class=\"_\"> </span>(<span class=\"_ _1\"></span>viii) <span class=\"_ _b\"> </span>Francia <span class=\"_ _b\"> </span>(Lotto <span class=\"_ _b\"> </span>2<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>del <span class=\"_\"> </span><span class=\"ff1b\">Tunnel <span class=\"_ _b\"> </span>Euralpin <span class=\"_ _b\"> </span>Lyon <span class=\"_ _b\"> </span>Turin</span> <span class=\"_\"> </span>- <span class=\"_ _b\"> </span>TELT) <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>(<span class=\"_ _0\"></span>ix) <span class=\"_ _b\"> </span>Colombia <span class=\"_ _b\"> </span>(Settore <span class=\"_ _9\"> </span>3<span class=\"_ _4\"></span> </span>dell\u2019Autostrada R<span class=\"_ _1\"></span>uta del Sol).<span class=\"ff19\">  </span>Si<span class=\"ls0\"> <span class=\"_ _1\"></span>segnala, <span class=\"_ _4\"></span><span class=\"ls8\">in<span class=\"ls0\"> ultimo, <span class=\"_ _4\"></span>che ne<span class=\"_ _1\"></span>l pe<span class=\"_ _1\"></span>riodo <span class=\"_ _1\"></span>oggetto <span class=\"_ _4\"></span><span class=\"ls19\">di<span class=\"ls0\"> comme<span class=\"_ _1\"></span>nto <span class=\"ls8\">la</span> <span class=\"_ _4\"></span>quota <span class=\"ls19\">di<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _4\"></span>ricavi <span class=\"ls19\">da</span> <span class=\"_ _4\"></span>contratti <span class=\"_ _1\"></span>verso <span class=\"_ _1\"></span>i cl<span class=\"_ _1\"></span>ienti <span class=\"_ _4\"></span>afferente </span></span></span></span></span></span></span>a corrispettivi va<span class=\"_ _1\"></span>riabili \u00e8 stata pari <span class=\"ls8\">al</span> 10,<span class=\"_ _1\"></span>6<span class=\"ls78\">%.</span> Nell\u2019esercizi<span class=\"_ _1\"></span>o<span class=\"ff19\"> <span class=\"_\"> </span>2022 <span class=\"_\"> </span></span>l\u2019importo<span class=\"ff19\"> <span class=\"_\"> </span>aggr<span class=\"_ _1\"></span>egato <span class=\"_\"> </span>del <span class=\"_\"> </span>corris<span class=\"_ _1\"></span>pettivo <span class=\"_\"> </span>contrattual<span class=\"_ _1\"></span>e <span class=\"_\"> </span>dei <span class=\"_\"> </span>contrat<span class=\"_ _1\"></span>ti <span class=\"_\"> </span><span class=\"ls8\">in</span> <span class=\"_\"> </span>essere <span class=\"_\"> </span>alloca<span class=\"_ _1\"></span>to <span class=\"_\"> </span>alle </span>performance <span class=\"_ _0\"></span>obligation<span class=\"ff19\"> <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>ancora <span class=\"_ _2\"></span>eseguite <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>pari <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span><span class=\"ff1a\">\u20ac</span> <span class=\"_ _f\"></span>39.463,0 <span class=\"_ _2\"></span>milioni. <span class=\"_ _2\"></span>Il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>prevede <span class=\"_ _f\"></span>di <span class=\"_ _2\"></span>riconoscere <span class=\"_ _2\"></span>tali </span>importi nei rica<span class=\"_ _1\"></span>vi dei futuri <span class=\"_ _1\"></span>periodi coerent<span class=\"_ _1\"></span>emente con<span class=\"_ _1\"></span> le previsioni di<span class=\"_ _1\"></span>sponibili. Ricavi riferibili a <span class=\"ff1b\">performance obligation</span> non adempiute (o parzialmente adempiute) che verranno rilevati negli (Valori in Euro/mi<span class=\"_ _1\"></span>lioni) esercizi futuri di cui da 2023 a 2025<span class=\"fca sc0\"> </span>di cui oltre<span class=\"fca sc0\"> </span>Totale ricavi 26.<span class=\"ls1c\">556<span class=\"ls58\">,3</span></span> 12.<span class=\"ls1c\">906</span>,7 Si<span class=\"ls0\"> s<span class=\"_ _1\"></span>egnala che <span class=\"_ _1\"></span><span class=\"ls8\">la<span class=\"ls0\"> voce <span class=\"_ _1\"></span><span class=\"ls8\">in<span class=\"ls0\"> esa<span class=\"_ _1\"></span>me includ<span class=\"_ _1\"></span>e corrisp<span class=\"_ _1\"></span>ettivi vari<span class=\"_ _4\"></span>abili nella misura <span class=\"ls1f\">in</span> cui <span class=\"_ _4\"></span>sia ritenuto <span class=\"_ _1\"></span>altamente <span class=\"_ _1\"></span>probabile </span></span></span></span></span>il<span class=\"ls0\"> loro realizzo. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__60": {
   "value": "14. Crediti comme<span class=\"_ _1\"></span>rciali <span class=\"ff19\"> </span>La composizione <span class=\"_ _4\"></span>dai \u201cCrediti c<span class=\"_ _4\"></span>ommerciali\u201d \u00e8 riepilog<span class=\"_ _4\"></span>ata<span class=\"_ _1\"></span> nella t<span class=\"_ _1\"></span>abella segue<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>:<span class=\"ff19\"> </span>31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Crediti verso clienti 2.536.536<span class=\"fca sc0\"> </span>2.929.793<span class=\"fca sc0\"> </span>393.258<span class=\"fca sc0\"> </span>Fondo svalutazione (424.167)<span class=\"fca sc0\"> </span>(513.022)<span class=\"fca sc0\"> </span>(88.855)<span class=\"fca sc0\"> </span>Crediti verso societ\u00e0 del gruppo non consolidate e altre 385.865<span class=\"fca sc0\"> </span>469.335<span class=\"fca sc0\"> </span>83.470<span class=\"fca sc0\"> </span>parti correlate Totale 2.498.234<span class=\"fca sc0\"> </span>2.886.106<span class=\"fca sc0\"> </span>387.873<span class=\"fca sc0\"> </span>Si riporta di seg<span class=\"_ _1\"></span>uito la relati<span class=\"_ _1\"></span>va contribuzione <span class=\"_ _1\"></span>per area geogra<span class=\"_ _1\"></span>fica. (Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Italia 1.219.448<span class=\"fca sc0\"> </span>1.584.214<span class=\"fca sc0\"> </span>364.766<span class=\"fca sc0\"> </span>UE (esclusa Italia) 206.609<span class=\"fca sc0\"> </span>247.346<span class=\"fca sc0\"> </span>40.737<span class=\"fca sc0\"> </span>Altri Paesi Europei (Extra UE) 203.030<span class=\"fca sc0\"> </span>56.859<span class=\"fca sc0\"> </span>(146.171)<span class=\"fca sc0\"> </span>Asia/Medio Oriente 193.229<span class=\"fca sc0\"> </span>341.096<span class=\"fca sc0\"> </span>147.867<span class=\"fca sc0\"> </span>Africa 202.122<span class=\"fca sc0\"> </span>271.363<span class=\"fca sc0\"> </span>69.241<span class=\"fca sc0\"> </span>America (incluso Lane) 418.967<span class=\"fca sc0\"> </span>289.796<span class=\"fca sc0\"> </span>(129.171)<span class=\"fca sc0\"> </span>Oceania 54.829<span class=\"fca sc0\"> </span>95.432<span class=\"fca sc0\"> </span>40.603<span class=\"fca sc0\"> </span>Totale 2.498.234<span class=\"fca sc0\"> </span>2.886.106<span class=\"fca sc0\"> </span>387.872<span class=\"fca sc0\"> </span>La <span class=\"_\"> </span>crescita <span class=\"_\"> </span>registrata <span class=\"_\"> </span>in <span class=\"_\"> </span>Italia <span class=\"_\"> </span>\u00e8 <span class=\"_ _c\"> </span>prevalentement<span class=\"_ _1\"></span>e <span class=\"_\"> </span>riconducibile: <span class=\"_\"> </span>(i) <span class=\"_\"> </span>alle <span class=\"_\"> </span>commesse <span class=\"_\"> </span>che <span class=\"_\"> </span>hanno <span class=\"_\"> </span>contribuito maggiormente<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>alla <span class=\"_ _11\"> </span>produzione <span class=\"_ _10\"></span>(Alta <span class=\"_ _11\"> </span>Velocit\u00e0/ <span class=\"_ _10\"> </span>Capacit\u00e0 <span class=\"_ _10\"> </span>ferroviaria <span class=\"_ _11\"> </span>Verona-Padova, <span class=\"_ _11\"> </span>Milano-Genova <span class=\"_ _10\"> </span>e <span class=\"_ _11\"> </span>Strada Statale <span class=\"_ _4\"></span>Jonica 106 <span class=\"_ _4\"></span>Mega Lot<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>3 per<span class=\"_ _1\"></span> com<span class=\"_ _1\"></span>plessivi <span class=\"_ _4\"></span>\u20ac 115,6<span class=\"_ _1\"></span> mili<span class=\"_ _1\"></span>oni); olt<span class=\"_ _1\"></span>re c<span class=\"_ _4\"></span>he<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>(ii) <span class=\"ff19\">ai <span class=\"_ _4\"></span>progetti di <span class=\"_ _4\"></span>recente a<span class=\"_ _1\"></span>cquisizion<span class=\"_ _1\"></span>e </span>(linea <span class=\"_ _4\"></span>ferroviaria <span class=\"_ _1\"></span>veloce <span class=\"_ _1\"></span>Palermo-Catania <span class=\"_ _4\"></span>tratta Enna-<span class=\"ff1a\">D<span class=\"_ _1\"></span>ittaino <span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>\u20ac <span class=\"_ _1\"></span>55,6 <span class=\"_ _1\"></span>milioni <span class=\"_ _4\"></span>e nuova <span class=\"_ _4\"></span>diga <span class=\"_ _1\"></span>foranea di <span class=\"_ _4\"></span>Genova<span class=\"_ _4\"></span> </span>per <span class=\"_\"> </span>\u20ac <span class=\"_ _b\"> </span>88,6 <span class=\"_\"> </span>milioni)<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span> <span class=\"_\"> </span>Si <span class=\"_ _b\"> </span>evidenzia, <span class=\"_ _b\"> </span>che<span class=\"_ _0\"></span> <span class=\"_\"> </span>ta<span class=\"_ _1\"></span>le <span class=\"_ _b\"> </span>ultima <span class=\"_\"> </span>componente<span class=\"_ _1\"></span>, <span class=\"_\"> </span>tro<span class=\"_ _1\"></span>va <span class=\"_\"> </span>sosta<span class=\"_ _1\"></span>nzialmente <span class=\"_ _b\"> </span>compensazione<span class=\"_ _0\"></span><span class=\"ff19\"> <span class=\"_\"> </span>per<span class=\"_ _1\"></span> </span>complessivi <span class=\"_ _f\"></span><span class=\"ff1a\">\u20ac <span class=\"_ _a\"></span>114,2 <span class=\"_ _f\"></span>milioni,</span> <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>corrispondente <span class=\"_ _f\"></span>incremento <span class=\"_ _f\"></span>dei <span class=\"_ _a\"></span>debiti <span class=\"_ _f\"></span>verso <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>Soci <span class=\"_ _a\"></span>Consorziati<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>relativo <span class=\"_ _f\"></span>alle medesime comm<span class=\"_ _1\"></span>esse.  Sempre <span class=\"_ _2\"></span>in <span class=\"_ _f\"></span>ambito <span class=\"_ _0\"></span>domestico <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>segnala <span class=\"_ _f\"></span>il <span class=\"_ _2\"></span>parziale <span class=\"_ _2\"></span>incasso <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>crediti <span class=\"_ _2\"></span>vantati <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>Controllata <span class=\"_ _2\"></span>Fibe <span class=\"_ _2\"></span>S.p.A. <span class=\"_ _2\"></span>per <span class=\"_ _f\"></span>i Progetti RSU C<span class=\"_ _0\"></span><span class=\"ff1a\">ampania (\u20ac 20,9 milioni). Per ci\u00f2 <span class=\"_ _0\"></span>che attiene le <span class=\"_ _0\"></span>valutazioni<span class=\"_ _1\"></span> effettuate dal management in <span class=\"_ _0\"></span>merito </span>al <span class=\"_ _4\"></span>recupero d<span class=\"_ _1\"></span>el <span class=\"_ _4\"></span>credito r<span class=\"_ _1\"></span>esiduo <span class=\"_ _4\"></span>(\u20ac <span class=\"_ _1\"></span>103,9 <span class=\"_ _4\"></span>milioni) <span class=\"_ _4\"></span>nei co<span class=\"_ _4\"></span>nf<span class=\"_ _0\"></span>ronti <span class=\"_ _4\"></span>delle <span class=\"_ _1\"></span>Pubbliche <span class=\"_ _4\"></span>Amministrazioni <span class=\"_ _4\"></span>Campane <span class=\"_ _4\"></span>si <span class=\"_ _1\"></span>rinvia<span class=\"_ _1\"></span> al paragrafo \u201c<span class=\"_ _1\"></span>Principali fatt<span class=\"_ _1\"></span>ori di rischio e<span class=\"ff19\"> </span>incertezz<span class=\"_ _1\"></span>e\u201d della Relazion<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> sulla gestion<span class=\"_ _1\"></span>e.<span class=\"ff19\"> </span>Il decremento rilevato con riferim<span class=\"_ _1\"></span>ento all\u2019area Extra UE \u00e8 principalment<span class=\"_ _1\"></span>e riconducibil<span class=\"_ _1\"></span>e al <span class=\"_ _0\"></span>completa<span class=\"_ _1\"></span>mento delle<span class=\"_ _1\"></span> iniziati<span class=\"_ _1\"></span>ve <span class=\"_ _a\"></span>in <span class=\"_ _f\"></span>Turchia <span class=\"_ _f\"></span>(Integrated <span class=\"_ _f\"></span>Health <span class=\"_ _f\"></span>Campus <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>Ankara, <span class=\"_ _f\"></span>Etlik <span class=\"_ _f\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>Gaziantep) <span class=\"_ _2\"></span>oltre <span class=\"_ _a\"></span>che <span class=\"_ _f\"></span>dall\u2019impa<span class=\"_ _2\"></span><span class=\"ff19\">irment <span class=\"_ _f\"></span>dei </span>crediti verso Co<span class=\"_ _1\"></span>mmittente ucraino <span class=\"_ _1\"></span>Ukravtodor di c<span class=\"_ _4\"></span>ui s<span class=\"_ _0\"></span>i dar\u00e0 co<span class=\"_ _1\"></span>nto di seguito nell<span class=\"_ _1\"></span>a present<span class=\"_ _1\"></span>e nota. Per <span class=\"_ _a\"></span>Asia/Medio <span class=\"_ _a\"></span>Oriente <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>se<span class=\"_ _0\"></span>gnalano,<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>in <span class=\"_ _a\"></span>particola<span class=\"_ _1\"></span>re, <span class=\"_ _10\"></span>i <span class=\"_ _a\"></span>maggiori <span class=\"_ _f\"></span>v<span class=\"_ _0\"></span>alori <span class=\"_ _a\"></span>riferiti <span class=\"_ _a\"></span>alle <span class=\"_ _a\"></span>commesse <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>esecuzione <span class=\"_ _10\"></span>in Arabia Saudita<span class=\"_ _1\"></span> (SANG Villa<span class=\"_ _1\"></span>s) e Tagikistan (Rogun Hydro<span class=\"_ _1\"></span>power Project)<span class=\"_ _1\"></span>. Il <span class=\"_ _d\"> </span>significativo <span class=\"_ _d\"> </span>decremento <span class=\"_ _d\"> </span>riferito <span class=\"_ _d\"> </span>all\u2019area <span class=\"_ _d\"> </span>America <span class=\"_ _d\"> </span>\u00e8 <span class=\"_ _e\"> </span>riconducibi<span class=\"_ _1\"></span>le <span class=\"_ _d\"> </span>principalmente <span class=\"_ _d\"> </span>alla <span class=\"_ _d\"> </span>definizione <span class=\"_ _d\"> </span>delle controversie <span class=\"_ _a\"></span>pendenti <span class=\"_ _10\"> </span>per <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span>progetto <span class=\"_ _10\"> </span>idroelettrico <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>Muskrat <span class=\"_ _10\"></span>Falls <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>Canada <span class=\"_ _10\"></span>con <span class=\"_ _10\"></span>conseguent<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>incasso <span class=\"_ _10\"></span>dei relativ<span class=\"ff1a\">i crediti<span class=\"_ _1\"></span> (circa \u20ac 82 mi<span class=\"_ _1\"></span>lioni equivalenti<span class=\"_ _1\"></span>) e all\u2019autos<span class=\"_ _1\"></span>trada Ruta del <span class=\"_ _1\"></span>Sol in Colombia<span class=\"_ _1\"></span>.<span class=\"ff19\"> </span></span>L\u2019incremento dei <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>commerciali verso <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gruppo e <span class=\"_ _2\"></span>altre <span class=\"_ _0\"></span>parti correlate <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>lo <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _0\"></span>riconduci<span class=\"_ _1\"></span>bile alla <span class=\"_ _3\"></span>comm<span class=\"_ _0\"></span>essa <span class=\"_ _4\"></span>nuova <span class=\"_ _4\"></span>diga <span class=\"_ _4\"></span>foranea <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Genova <span class=\"_ _4\"></span>per \u20ac <span class=\"_ _3\"></span>63,4 <span class=\"_ _4\"></span>mil<span class=\"ff19\">ioni. P<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>r <span class=\"_ _4\"></span>maggiori <span class=\"_ _4\"></span>dettagli <span class=\"_ _3\"></span>circa <span class=\"_ _4\"></span>la <span class=\"_ _1\"></span>composizione <span class=\"_ _4\"></span>della </span>posta <span class=\"_ _c\"> </span>in <span class=\"_\"> </span>commento <span class=\"_\"> </span>si <span class=\"_ _c\"> </span>rimanda <span class=\"_ _c\"> </span>a <span class=\"_\"> </span>quanto <span class=\"_\"> </span>rappresentato <span class=\"_\"> </span>alla <span class=\"_ _c\"> </span>nota <span class=\"_\"> </span>39 <span class=\"_ _c\"> </span>\u201cOperazioni <span class=\"_\"> </span>con <span class=\"_ _c\"> </span>parti <span class=\"_\"> </span>correlate\u201d <span class=\"_ _c\"> </span>e nell\u2019informati<span class=\"_ _1\"></span>va allegata al <span class=\"_ _1\"></span>presente bilancio c<span class=\"_ _4\"></span>onsolidato in merito ai rapporti<span class=\"_ _1\"></span> infragruppo.<span class=\"ff19\"> </span>Si <span class=\"_ _0\"></span><span class=\"ff1a\">segnala, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>ultimo, che <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oce in <span class=\"_ _2\"></span>commento include <span class=\"_ _0\"></span>l\u2019importo di <span class=\"_ _0\"></span>\u20ac <span class=\"_ _0\"></span>3,2 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>(\u20ac <span class=\"_ _0\"></span>15,8 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 dicembre </span>2021), <span class=\"_ _c\"> </span>riferiti <span class=\"_ _c\"> </span>alla <span class=\"_ _c\"> </span>posizione <span class=\"_ _c\"> </span>creditoria <span class=\"_\"> </span>del <span class=\"_ _c\"> </span>Gruppo <span class=\"_ _c\"> </span>nei <span class=\"_ _c\"> </span>confronti <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>Consorzi <span class=\"_ _c\"> </span>e <span class=\"_ _c\"> </span>Societ\u00e0 <span class=\"_ _c\"> </span>Consortili <span class=\"_\"> </span>(<span class=\"_ _0\"></span>\"SPV\")<span class=\"_ _4\"></span> funzionanti <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>ribaltamento <span class=\"_ _e\"> </span>costi <span class=\"_ _16\"> </span>e <span class=\"_ _e\"> </span>non <span class=\"_ _16\"> </span>inclusi <span class=\"_ _e\"> </span>nell'area <span class=\"_ _e\"> </span>di <span class=\"_ _16\"> </span>co<span class=\"_ _1\"></span>nsolidamento <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>Gruppo. <span class=\"_ _e\"> </span>T<span class=\"_ _0\"></span>ale <span class=\"_ _e\"> </span>valore <span class=\"_ _e\"> </span>\u00e8 rappresentato <span class=\"_ _4\"></span>nella posizi<span class=\"_ _1\"></span>one fi<span class=\"_ _1\"></span>nanziaria <span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span>tta <span class=\"_ _1\"></span>alla <span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>oce <span class=\"_ _1\"></span>\u201cPosizione <span class=\"_ _4\"></span>Finanziaria det<span class=\"_ _1\"></span>enuta p<span class=\"_ _4\"></span>resso SPV <span class=\"_ _1\"></span>e S<span class=\"_ _1\"></span>ociet\u00e0 <span class=\"_ _4\"></span>di Progetto non cons<span class=\"_ _1\"></span>olidate\u201d.<span class=\"ff19\"> </span>14.1 Impairment<span class=\"_ _1\"></span> Di seguito viene ripo<span class=\"_ _4\"></span>rtata la movimentazione del Fon<span class=\"_ _1\"></span>do svalutazione cr<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>diti al 31 dicem<span class=\"_ _1\"></span>bre 2022. 31 dicembre<span class=\"fca sc0\"> </span>Accantonamenti<span class=\"fca sc0\"> </span>Utilizzi<span class=\"fca sc0\"> </span>Utilizzi in<span class=\"fca sc0\"> </span>Variazioni<span class=\"fca sc0\"> </span>Riclass. e<span class=\"fca sc0\"> </span>Differenze<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>conto<span class=\"fca sc0\"> </span>area<span class=\"fca sc0\"> </span>altri mov.<span class=\"fca sc0\"> </span>cambio<span class=\"fca sc0\"> </span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Fondo svalutazione crediti 362.011<span class=\"fca sc0\"> </span>70.498<span class=\"fca sc0\"> </span>(138)<span class=\"fca sc0\"> </span>(3.506)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>23.308<span class=\"fca sc0\"> </span>269<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>452.442<span class=\"fca sc0\"> </span>Fondo interessi di mora 62.156<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(1.653)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>76<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60.579<span class=\"fca sc0\"> </span>Totale 424.167<span class=\"fca sc0\"> </span>70.498<span class=\"fca sc0\"> </span>(138)<span class=\"fca sc0\"> </span>(5.159)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>23.308<span class=\"fca sc0\"> </span>345<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>513.021<span class=\"fca sc0\"> </span>I<span class=\"ff1a\">l fondo <span class=\"_ _0\"></span>svalutazione crediti verso committenti e clienti terzi <span class=\"_ _0\"></span>ammonta a \u20ac <span class=\"_ _0\"></span>452,4 milioni ed \u00e8 <span class=\"_ _0\"></span>prevalentemente<span class=\"_ _4\"></span> </span>riferito ai crediti verso com<span class=\"_ _4\"></span>mittenti in Venezuela (\u20ac 324,1 milioni) e al commit<span class=\"_ _1\"></span>tente ucraino U<span class=\"_ _1\"></span>kravtodor (\u20ac 65,3 milioni).   Impairment<span class=\"ff19\"> dei crediti<span class=\"_ _1\"></span> Ucraina </span>Il Gruppo ha da di<span class=\"_ _1\"></span>versi anni<span class=\"_ _1\"></span> avviato una proc<span class=\"_ _1\"></span>edura arbitrale, a<span class=\"_ _1\"></span>ncora in corso<span class=\"_ _1\"></span>, presso l\u2019International<span class=\"_ _1\"></span> Chamber o<span class=\"_ _1\"></span>f Commerce <span class=\"_ _10\"> </span>(\u201cICC\u201d) <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>Parigi <span class=\"_ _11\"> </span>nei <span class=\"_ _11\"> </span>confronti <span class=\"_ _10\"></span>del <span class=\"_ _11\"> </span>Committent<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>ucraino <span class=\"_ _10\"> </span>Ukravtodor <span class=\"_ _10\"> </span>con <span class=\"_ _11\"> </span>riferimento <span class=\"_ _11\"> </span>al <span class=\"_ _10\"> </span>progetto relativo <span class=\"_ _16\"> </span>all\u2019a<span class=\"_ _4\"></span>mm<span class=\"_ _0\"></span>odernamento <span class=\"_ _e\"> </span>dell\u2019autostrada <span class=\"_ _e\"> </span>M03 <span class=\"_ _16\"> </span>nel <span class=\"_ _e\"> </span>tratto <span class=\"_ _16\"> </span>Kiyv<span class=\"ff19\">-Kharkiv-Dovzhan<span class=\"_ _1\"></span>skiy <span class=\"_ _16\"> </span>terminato <span class=\"_ _e\"> </span>in <span class=\"_ _16\"> </span>via<span class=\"_ _1\"></span> </span>unilaterale <span class=\"_ _4\"></span>dal Com<span class=\"_ _4\"></span>mittente nell<span class=\"_ _4\"></span>\u2019<span class=\"_ _0\"></span>agosto <span class=\"_ _4\"></span>del 2<span class=\"_ _1\"></span>016. <span class=\"_ _1\"></span>Sulla <span class=\"_ _4\"></span>base di<span class=\"_ _1\"></span> qua<span class=\"_ _4\"></span>nto riconosci<span class=\"_ _1\"></span>uto <span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>Gruppo, <span class=\"_ _1\"></span>dalle <span class=\"_ _4\"></span>competenti autorit\u00e0, <span class=\"_ _11\"> </span>in <span class=\"_ _b\"> </span>relazione <span class=\"_ _11\"> </span>alla <span class=\"_ _11\"> </span>citata <span class=\"_ _11\"> </span>proce<span class=\"_ _0\"></span>dura <span class=\"_ _11\"> </span>arbitrale, <span class=\"_ _11\"> </span>risul<span class=\"_ _0\"></span>tava <span class=\"_ _b\"> </span>iscritto <span class=\"_ _11\"> </span>nel <span class=\"_ _11\"> </span>bilancio <span class=\"_ _b\"> </span>consolidato <span class=\"_ _11\"> </span>chiuso <span class=\"_ _b\"> </span>al <span class=\"_ _11\"> </span>31 dicembre 2021<span class=\"_ _1\"></span> un credito compl<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ssivo pari a <span class=\"_ _1\"></span>un controvalor<span class=\"_ _1\"></span>e di \u20ac 67,4 mili<span class=\"_ _1\"></span>oni. <span class=\"ff19\"> </span>Come <span class=\"_ _2\"></span>noto <span class=\"_ _f\"></span>il <span class=\"_ _2\"></span>24 <span class=\"_ _f\"></span>febbraio <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>la <span class=\"_ _f\"></span>Russia <span class=\"_ _2\"></span>iniziava <span class=\"_ _2\"></span>l\u2019invasione <span class=\"_ _2\"></span>dell\u2019Ucraina<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>I<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>perdurare <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>conflitto <span class=\"_ _2\"></span>militare <span class=\"_ _2\"></span>ha aumentato <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>rischi <span class=\"_ _a\"></span>per <span class=\"_ _10\"></span>l'economia,<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>le <span class=\"_ _10\"></span>finanz<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>pubbliche <span class=\"_ _a\"></span>e <span class=\"_ _10\"></span>la <span class=\"_ _a\"></span>stabilit\u00e0 <span class=\"_ _f\"></span>f<span class=\"_ _0\"></span>inanziaria<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dell'Ucraina <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>potrebbero minare la capacit\u00e0<span class=\"_ _1\"></span> del suo gov<span class=\"_ _1\"></span>erno di far fronte ai<span class=\"_ _1\"></span> propri obblighi <span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span>. Stante <span class=\"_ _a\"></span>quanto <span class=\"_ _10\"></span>pr<span class=\"_ _1\"></span>emesso <span class=\"_ _a\"></span>il <span class=\"_ _10\"></span>credito <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>esame <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _10\"></span>stato <span class=\"_ _a\"></span>assoggettato <span class=\"_ _a\"></span>alla <span class=\"_ _10\"></span>valutazione <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>impairment, <span class=\"_ _f\"></span>se<span class=\"_ _0\"></span>condo<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>il modello <span class=\"_ _0\"></span>di <span class=\"_ _f\"></span>riferimento <span class=\"_ _0\"></span>dell\u2019IFRS <span class=\"_ _2\"></span>9, <span class=\"_ _2\"></span>tenendo <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>crescente <span class=\"_ _0\"></span>ris<span class=\"_ _0\"></span>chio <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>merso <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>seguito <span class=\"_ _2\"></span>all\u2019attual<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>contesto politico e finanzia<span class=\"_ _1\"></span>rio in cui v<span class=\"_ _1\"></span>ersa il paese. Considerando<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>l\u2019acuirsi, <span class=\"_ _e\"> </span>nella <span class=\"_ _e\"> </span>seconda <span class=\"_ _e\"> </span>met\u00e0 <span class=\"_ _16\"> </span>dell<span class=\"_ _1\"></span>\u2019esercizio <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>corso,<span class=\"_ _0\"></span><span class=\"ff19\"> <span class=\"_ _16\"> </span>delle <span class=\"_ _e\"> </span>molteplici<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>incertezze <span class=\"_ _e\"> </span>collegate </span>all\u2019evolversi del conflitto e ai relativi effetti finanziari il management ha ritenuto opportuno<span class=\"_ _1\"></span>, in via <span class=\"_ _0\"></span>prudenziale, procedere <span class=\"_ _d\"> </span>all\u2019int<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>grale <span class=\"_ _c\"> </span>svalutazione <span class=\"_ _c\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _d\"> </span>crediti <span class=\"_ _c\"> </span>in <span class=\"_ _d\"> </span>parola <span class=\"_ _c\"> </span>(\u20ac <span class=\"_ _d\"> </span>65,3 <span class=\"_ _d\"> </span>milioni <span class=\"_ _c\"> </span>al <span class=\"_ _d\"> </span>tasso <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>cambio <span class=\"_ _c\"> </span>di <span class=\"_ _d\"> </span>ch<span class=\"_ _2\"></span><span class=\"ff19\">iusura<span class=\"_ _1\"></span> </span>dell\u2019esercizi<span class=\"_ _1\"></span>o in corso) con cons<span class=\"_ _1\"></span>eguente pari impa<span class=\"_ _1\"></span>tto nel conto<span class=\"_ _4\"></span> e<span class=\"_ _0\"></span>conomico del p<span class=\"_ _1\"></span>resente bilancio con<span class=\"_ _1\"></span>solidato. <span class=\"ff19\"> </span>Impairment<span class=\"ff19\"> dei crediti<span class=\"_ _1\"></span> Nigeria </span>Stante <span class=\"_ _c\"> </span>il <span class=\"_\"> </span>perdurare <span class=\"_ _c\"> </span>dei <span class=\"_\"> </span>ritardi <span class=\"_ _c\"> </span>nei <span class=\"_ _c\"> </span>pagamenti <span class=\"_\"> </span>da <span class=\"_ _c\"> </span>parte <span class=\"_ _c\"> </span>degli <span class=\"_ _c\"> </span>Enti <span class=\"_ _c\"> </span>pubblici <span class=\"_\"> </span>nigeriani <span class=\"_ _c\"> </span>e <span class=\"_ _c\"> </span>considerata<span class=\"_ _1\"></span> <span class=\"_ _c\"> </span>altres\u00ec l<span class=\"ff1a\">\u2019incertezza <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>quadro <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>paese, <span class=\"_ _3\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>stata <span class=\"_ _4\"></span>sottoposta <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>verifica <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>recuperabilit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>la <span class=\"_ _3\"></span>posizione <span class=\"_ _4\"></span>creditoria </span>netta (c<span class=\"_ _4\"></span>rediti commerciali<span class=\"_ _1\"></span> e <span class=\"_ _4\"></span>lavori in <span class=\"_ _4\"></span>corso) pari <span class=\"_ _4\"></span>ad un <span class=\"_ _4\"></span>controvalore <span class=\"_ _1\"></span>di \u20ac <span class=\"_ _4\"></span>101,8 mil<span class=\"_ _1\"></span>ioni <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> ri<span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>erita <span class=\"_ _4\"></span>ai lavori <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>volti <span class=\"_ _4\"></span>dal Gruppo in loco<span class=\"_ _1\"></span>.  L\u2019<span class=\"ls0\">analisi <span class=\"_ _4\"></span>d\u2019<span class=\"_ _0\"></span>impairment <span class=\"_ _4\"></span>\u00e8 stata condott<span class=\"_ _1\"></span>a in ba<span class=\"_ _4\"></span>se<span class=\"_ _0\"></span> al <span class=\"_ _4\"></span>frame work co<span class=\"_ _4\"></span>nce<span class=\"_ _0\"></span>ttuale <span class=\"_ _1\"></span>dell\u2019IFRS <span class=\"_ _4\"></span>9<span class=\"_ _0\"></span> delin<span class=\"_ _1\"></span>eando al<span class=\"_ _1\"></span>cuni possi<span class=\"_ _1\"></span>bili </span>scenari <span class=\"_ _10\"> </span>valutativi <span class=\"_ _11\"> </span>in <span class=\"_ _10\"> </span>merito <span class=\"_ _11\"> </span>alle <span class=\"_ _10\"> </span>modalit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>le <span class=\"_ _11\"> </span>tempistiche <span class=\"_ _10\"></span>di <span class=\"_ _11\"> </span>incasso <span class=\"_ _10\"> </span>del <span class=\"_ _11\"> </span>credito <span class=\"_ _10\"> </span>e <span class=\"_ _11\"> </span>le <span class=\"_ _11\"> </span>relative <span class=\"_ _10\"> </span>pr<span class=\"_ _0\"></span>obabilit\u00e0 <span class=\"_ _11\"> </span>di accadimento. <span class=\"_ _4\"></span>Il <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>recuperab<span class=\"ff1a\">ile <span class=\"_ _1\"></span>all\u2019esito <span class=\"_ _3\"></span>del t<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>st <span class=\"_ _4\"></span>d\u2019<span class=\"ff1b\">impairment<span class=\"ff19\"> <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>determinato <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>svalutazione <span class=\"_ _4\"></span>complessiva </span></span></span>del valore netto co<span class=\"_ _1\"></span>ntabile d<span class=\"_ _1\"></span>elle citate atti<span class=\"_ _1\"></span>vit\u00e0 pari a \u20ac 3,<span class=\"_ _1\"></span>5 milioni.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__61-1": {
   "value": "14.1 Impairment<span class=\"_ _1\"></span> Di seguito viene ripo<span class=\"_ _4\"></span>rtata la movimentazione del Fon<span class=\"_ _1\"></span>do svalutazione cr<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>diti al 31 dicem<span class=\"_ _1\"></span>bre 2022. 31 dicembre<span class=\"fca sc0\"> </span>Accantonamenti<span class=\"fca sc0\"> </span>Utilizzi<span class=\"fca sc0\"> </span>Utilizzi in<span class=\"fca sc0\"> </span>Variazioni<span class=\"fca sc0\"> </span>Riclass. e<span class=\"fca sc0\"> </span>Differenze<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>conto<span class=\"fca sc0\"> </span>area<span class=\"fca sc0\"> </span>altri mov.<span class=\"fca sc0\"> </span>cambio<span class=\"fca sc0\"> </span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Fondo svalutazione crediti 362.011<span class=\"fca sc0\"> </span>70.498<span class=\"fca sc0\"> </span>(138)<span class=\"fca sc0\"> </span>(3.506)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>23.308<span class=\"fca sc0\"> </span>269<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>452.442<span class=\"fca sc0\"> </span>Fondo interessi di mora 62.156<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(1.653)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>76<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60.579<span class=\"fca sc0\"> </span>Totale 424.167<span class=\"fca sc0\"> </span>70.498<span class=\"fca sc0\"> </span>(138)<span class=\"fca sc0\"> </span>(5.159)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>23.308<span class=\"fca sc0\"> </span>345<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>513.021<span class=\"fca sc0\"> </span>I<span class=\"ff1a\">l fondo <span class=\"_ _0\"></span>svalutazione crediti verso committenti e clienti terzi <span class=\"_ _0\"></span>ammonta a \u20ac <span class=\"_ _0\"></span>452,4 milioni ed \u00e8 <span class=\"_ _0\"></span>prevalentemente<span class=\"_ _4\"></span> </span>riferito ai crediti verso com<span class=\"_ _4\"></span>mittenti in Venezuela (\u20ac 324,1 milioni) e al commit<span class=\"_ _1\"></span>tente ucraino U<span class=\"_ _1\"></span>kravtodor (\u20ac 65,3 milioni).   Impairment<span class=\"ff19\"> dei crediti<span class=\"_ _1\"></span> Ucraina </span>Il Gruppo ha da di<span class=\"_ _1\"></span>versi anni<span class=\"_ _1\"></span> avviato una proc<span class=\"_ _1\"></span>edura arbitrale, a<span class=\"_ _1\"></span>ncora in corso<span class=\"_ _1\"></span>, presso l\u2019International<span class=\"_ _1\"></span> Chamber o<span class=\"_ _1\"></span>f Commerce <span class=\"_ _10\"> </span>(\u201cICC\u201d) <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>Parigi <span class=\"_ _11\"> </span>nei <span class=\"_ _11\"> </span>confronti <span class=\"_ _10\"></span>del <span class=\"_ _11\"> </span>Committent<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>ucraino <span class=\"_ _10\"> </span>Ukravtodor <span class=\"_ _10\"> </span>con <span class=\"_ _11\"> </span>riferimento <span class=\"_ _11\"> </span>al <span class=\"_ _10\"> </span>progetto relativo <span class=\"_ _16\"> </span>all\u2019a<span class=\"_ _4\"></span>mm<span class=\"_ _0\"></span>odernamento <span class=\"_ _e\"> </span>dell\u2019autostrada <span class=\"_ _e\"> </span>M03 <span class=\"_ _16\"> </span>nel <span class=\"_ _e\"> </span>tratto <span class=\"_ _16\"> </span>Kiyv<span class=\"ff19\">-Kharkiv-Dovzhan<span class=\"_ _1\"></span>skiy <span class=\"_ _16\"> </span>terminato <span class=\"_ _e\"> </span>in <span class=\"_ _16\"> </span>via<span class=\"_ _1\"></span> </span>unilaterale <span class=\"_ _4\"></span>dal Com<span class=\"_ _4\"></span>mittente nell<span class=\"_ _4\"></span>\u2019<span class=\"_ _0\"></span>agosto <span class=\"_ _4\"></span>del 2<span class=\"_ _1\"></span>016. <span class=\"_ _1\"></span>Sulla <span class=\"_ _4\"></span>base di<span class=\"_ _1\"></span> qua<span class=\"_ _4\"></span>nto riconosci<span class=\"_ _1\"></span>uto <span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>Gruppo, <span class=\"_ _1\"></span>dalle <span class=\"_ _4\"></span>competenti autorit\u00e0, <span class=\"_ _11\"> </span>in <span class=\"_ _b\"> </span>relazione <span class=\"_ _11\"> </span>alla <span class=\"_ _11\"> </span>citata <span class=\"_ _11\"> </span>proce<span class=\"_ _0\"></span>dura <span class=\"_ _11\"> </span>arbitrale, <span class=\"_ _11\"> </span>risul<span class=\"_ _0\"></span>tava <span class=\"_ _b\"> </span>iscritto <span class=\"_ _11\"> </span>nel <span class=\"_ _11\"> </span>bilancio <span class=\"_ _b\"> </span>consolidato <span class=\"_ _11\"> </span>chiuso <span class=\"_ _b\"> </span>al <span class=\"_ _11\"> </span>31 dicembre 2021<span class=\"_ _1\"></span> un credito compl<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ssivo pari a <span class=\"_ _1\"></span>un controvalor<span class=\"_ _1\"></span>e di \u20ac 67,4 mili<span class=\"_ _1\"></span>oni. <span class=\"ff19\"> </span>Come <span class=\"_ _2\"></span>noto <span class=\"_ _f\"></span>il <span class=\"_ _2\"></span>24 <span class=\"_ _f\"></span>febbraio <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>la <span class=\"_ _f\"></span>Russia <span class=\"_ _2\"></span>iniziava <span class=\"_ _2\"></span>l\u2019invasione <span class=\"_ _2\"></span>dell\u2019Ucraina<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>I<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>perdurare <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>conflitto <span class=\"_ _2\"></span>militare <span class=\"_ _2\"></span>ha aumentato <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>rischi <span class=\"_ _a\"></span>per <span class=\"_ _10\"></span>l'economia,<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>le <span class=\"_ _10\"></span>finanz<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>pubbliche <span class=\"_ _a\"></span>e <span class=\"_ _10\"></span>la <span class=\"_ _a\"></span>stabilit\u00e0 <span class=\"_ _f\"></span>f<span class=\"_ _0\"></span>inanziaria<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dell'Ucraina <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>potrebbero minare la capacit\u00e0<span class=\"_ _1\"></span> del suo gov<span class=\"_ _1\"></span>erno di far fronte ai<span class=\"_ _1\"></span> propri obblighi <span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span>. Stante <span class=\"_ _a\"></span>quanto <span class=\"_ _10\"></span>pr<span class=\"_ _1\"></span>emesso <span class=\"_ _a\"></span>il <span class=\"_ _10\"></span>credito <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>esame <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _10\"></span>stato <span class=\"_ _a\"></span>assoggettato <span class=\"_ _a\"></span>alla <span class=\"_ _10\"></span>valutazione <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>impairment, <span class=\"_ _f\"></span>se<span class=\"_ _0\"></span>condo<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>il modello <span class=\"_ _0\"></span>di <span class=\"_ _f\"></span>riferimento <span class=\"_ _0\"></span>dell\u2019IFRS <span class=\"_ _2\"></span>9, <span class=\"_ _2\"></span>tenendo <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>crescente <span class=\"_ _0\"></span>ris<span class=\"_ _0\"></span>chio <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>merso <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>seguito <span class=\"_ _2\"></span>all\u2019attual<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>contesto politico e finanzia<span class=\"_ _1\"></span>rio in cui v<span class=\"_ _1\"></span>ersa il paese. Considerando<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>l\u2019acuirsi, <span class=\"_ _e\"> </span>nella <span class=\"_ _e\"> </span>seconda <span class=\"_ _e\"> </span>met\u00e0 <span class=\"_ _16\"> </span>dell<span class=\"_ _1\"></span>\u2019esercizio <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>corso,<span class=\"_ _0\"></span><span class=\"ff19\"> <span class=\"_ _16\"> </span>delle <span class=\"_ _e\"> </span>molteplici<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>incertezze <span class=\"_ _e\"> </span>collegate </span>all\u2019evolversi del conflitto e ai relativi effetti finanziari il management ha ritenuto opportuno<span class=\"_ _1\"></span>, in via <span class=\"_ _0\"></span>prudenziale, procedere <span class=\"_ _d\"> </span>all\u2019int<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>grale <span class=\"_ _c\"> </span>svalutazione <span class=\"_ _c\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _d\"> </span>crediti <span class=\"_ _c\"> </span>in <span class=\"_ _d\"> </span>parola <span class=\"_ _c\"> </span>(\u20ac <span class=\"_ _d\"> </span>65,3 <span class=\"_ _d\"> </span>milioni <span class=\"_ _c\"> </span>al <span class=\"_ _d\"> </span>tasso <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>cambio <span class=\"_ _c\"> </span>di <span class=\"_ _d\"> </span>ch<span class=\"_ _2\"></span><span class=\"ff19\">iusura<span class=\"_ _1\"></span> </span>dell\u2019esercizi<span class=\"_ _1\"></span>o in corso) con cons<span class=\"_ _1\"></span>eguente pari impa<span class=\"_ _1\"></span>tto nel conto<span class=\"_ _4\"></span> e<span class=\"_ _0\"></span>conomico del p<span class=\"_ _1\"></span>resente bilancio con<span class=\"_ _1\"></span>solidato. <span class=\"ff19\"> </span>Impairment<span class=\"ff19\"> dei crediti<span class=\"_ _1\"></span> Nigeria </span>Stante <span class=\"_ _c\"> </span>il <span class=\"_\"> </span>perdurare <span class=\"_ _c\"> </span>dei <span class=\"_\"> </span>ritardi <span class=\"_ _c\"> </span>nei <span class=\"_ _c\"> </span>pagamenti <span class=\"_\"> </span>da <span class=\"_ _c\"> </span>parte <span class=\"_ _c\"> </span>degli <span class=\"_ _c\"> </span>Enti <span class=\"_ _c\"> </span>pubblici <span class=\"_\"> </span>nigeriani <span class=\"_ _c\"> </span>e <span class=\"_ _c\"> </span>considerata<span class=\"_ _1\"></span> <span class=\"_ _c\"> </span>altres\u00ec l<span class=\"ff1a\">\u2019incertezza <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>quadro <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>paese, <span class=\"_ _3\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>stata <span class=\"_ _4\"></span>sottoposta <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>verifica <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>recuperabilit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>la <span class=\"_ _3\"></span>posizione <span class=\"_ _4\"></span>creditoria </span>netta (c<span class=\"_ _4\"></span>rediti commerciali<span class=\"_ _1\"></span> e <span class=\"_ _4\"></span>lavori in <span class=\"_ _4\"></span>corso) pari <span class=\"_ _4\"></span>ad un <span class=\"_ _4\"></span>controvalore <span class=\"_ _1\"></span>di \u20ac <span class=\"_ _4\"></span>101,8 mil<span class=\"_ _1\"></span>ioni <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> ri<span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>erita <span class=\"_ _4\"></span>ai lavori <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>volti <span class=\"_ _4\"></span>dal Gruppo in loco<span class=\"_ _1\"></span>.  L\u2019<span class=\"ls0\">analisi <span class=\"_ _4\"></span>d\u2019<span class=\"_ _0\"></span>impairment <span class=\"_ _4\"></span>\u00e8 stata condott<span class=\"_ _1\"></span>a in ba<span class=\"_ _4\"></span>se<span class=\"_ _0\"></span> al <span class=\"_ _4\"></span>frame work co<span class=\"_ _4\"></span>nce<span class=\"_ _0\"></span>ttuale <span class=\"_ _1\"></span>dell\u2019IFRS <span class=\"_ _4\"></span>9<span class=\"_ _0\"></span> delin<span class=\"_ _1\"></span>eando al<span class=\"_ _1\"></span>cuni possi<span class=\"_ _1\"></span>bili </span>scenari <span class=\"_ _10\"> </span>valutativi <span class=\"_ _11\"> </span>in <span class=\"_ _10\"> </span>merito <span class=\"_ _11\"> </span>alle <span class=\"_ _10\"> </span>modalit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>le <span class=\"_ _11\"> </span>tempistiche <span class=\"_ _10\"></span>di <span class=\"_ _11\"> </span>incasso <span class=\"_ _10\"> </span>del <span class=\"_ _11\"> </span>credito <span class=\"_ _10\"> </span>e <span class=\"_ _11\"> </span>le <span class=\"_ _11\"> </span>relative <span class=\"_ _10\"> </span>pr<span class=\"_ _0\"></span>obabilit\u00e0 <span class=\"_ _11\"> </span>di accadimento. <span class=\"_ _4\"></span>Il <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>recuperab<span class=\"ff1a\">ile <span class=\"_ _1\"></span>all\u2019esito <span class=\"_ _3\"></span>del t<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>st <span class=\"_ _4\"></span>d\u2019<span class=\"ff1b\">impairment<span class=\"ff19\"> <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>determinato <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>svalutazione <span class=\"_ _4\"></span>complessiva </span></span></span>del valore netto co<span class=\"_ _1\"></span>ntabile d<span class=\"_ _1\"></span>elle citate atti<span class=\"_ _1\"></span>vit\u00e0 pari a \u20ac 3,<span class=\"_ _1\"></span>5 milioni.Impairment t<span class=\"_ _4\"></span>est<span class=\"ff1b\"> </span>A <span class=\"_ _4\"></span>causa <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>perdur<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>della <span class=\"_ _3\"></span>prof<span class=\"_ _4\"></span>onda <span class=\"_ _4\"></span>crisi <span class=\"_ _4\"></span>economic<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>che <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>col<span class=\"_ _1\"></span>pito <span class=\"_ _3\"></span>l'Argen<span class=\"_ _1\"></span>tina, <span class=\"_ _3\"></span>We<span class=\"_ _4\"></span>bu<span class=\"_ _0\"></span>ild <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>aggiornat<span class=\"_ _4\"></span>o l<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>verific<span class=\"_ _4\"></span>a di <span class=\"_ _2\"></span>recuper<span class=\"_ _1\"></span>abilit<span class=\"_ _4\"></span>\u00e0 <span class=\"_ _f\"></span>della <span class=\"_ _2\"></span>posizione <span class=\"_ _f\"></span>cre<span class=\"_ _1\"></span>ditoria <span class=\"_ _2\"></span>(pari <span class=\"_ _2\"></span>a <span class=\"_ _f\"></span>\u20ac <span class=\"_ _2\"></span>33,5 <span class=\"_ _2\"></span>milioni) <span class=\"_ _f\"></span>nei <span class=\"_ _2\"></span>confr<span class=\"_ _4\"></span>onti <span class=\"_ _f\"></span>della <span class=\"_ _2\"></span>Repubbli<span class=\"_ _1\"></span>ca <span class=\"_ _2\"></span>Arg<span class=\"_ _1\"></span>entina <span class=\"_ _2\"></span>con<span class=\"_ _1\"></span> rif<span class=\"_ _1\"></span>eriment<span class=\"_ _4\"></span>o al <span class=\"_ _1\"></span>prog<span class=\"_ _4\"></span>etto <span class=\"_ _1\"></span>\u201c<span class=\"_ _3\"></span>Agu<span class=\"_ _1\"></span>as del<span class=\"_ _1\"></span> Bue<span class=\"_ _1\"></span>nos Air<span class=\"_ _4\"></span>es\u201d<span class=\"_ _5\"></span>. Il <span class=\"_ _1\"></span><span class=\"ff23\">tes<span class=\"_ _4\"></span>t<span class=\"ff1a\"> <span class=\"ls19\">d\u2019</span></span>impairmen<span class=\"_ _1\"></span>t<span class=\"ff1a\"> <span class=\"_ _1\"></span>\u00e8 s<span class=\"_ _4\"></span>tat<span class=\"_ _4\"></span>o condo<span class=\"_ _1\"></span>tto <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ulla <span class=\"_ _1\"></span>base <span class=\"_ _4\"></span>del <span class=\"ff23\">frame <span class=\"_ _4\"></span>work<span class=\"ff1a\"> </span></span></span></span>concettual<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>dell\u2019IFRS<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>9 <span class=\"_ _f\"></span>delineando <span class=\"_ _0\"></span>alcuni <span class=\"_ _2\"></span>possibili <span class=\"_ _2\"></span>scenari <span class=\"_ _2\"></span>valuta<span class=\"_ _4\"></span>tivi <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>merito <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>modalit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _f\"></span>le <span class=\"_ _2\"></span>tempis<span class=\"_ _4\"></span>tiche <span class=\"_ _2\"></span>di 74 art. 17-ter del <span class=\"_ _1\"></span>DPR n. 633/1972 incasso <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>cre<span class=\"_ _1\"></span>dito <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>relative <span class=\"_ _0\"></span>pro<span class=\"_ _1\"></span>babilit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>accadimento. <span class=\"_ _0\"></span>Il <span class=\"_ _2\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _0\"></span>recuper<span class=\"_ _4\"></span>abile <span class=\"_ _2\"></span>determina<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>all\u2019<span class=\"_ _3\"></span>esito <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span><span class=\"ff23\">test</span> d\u2019<span class=\"ff23 ls0\">impairment<span class=\"_ _1\"></span><span class=\"ff1a\"> \u00e8 risulta<span class=\"_ _4\"></span>to esser<span class=\"_ _4\"></span>e coer<span class=\"_ _1\"></span>ent<span class=\"_ _4\"></span>e al valore ne<span class=\"_ _1\"></span>tto con<span class=\"_ _1\"></span>tabil<span class=\"_ _1\"></span>e iscritt<span class=\"_ _1\"></span>o in bilancio.<span class=\"ff19\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__63-1": {
   "value": "16. Attivit<span class=\"_ _1\"></span>\u00e0 corr<span class=\"_ _1\"></span>enti per impos<span class=\"_ _4\"></span>te sul reddito e altri cre<span class=\"_ _1\"></span>diti tributari<span class=\"ff19\"> </span>Attivit<span class=\"_ _4\"></span>\u00e0 <span class=\"_ _0\"></span>corr<span class=\"_ _1\"></span>enti per impost<span class=\"_ _4\"></span>e sul reddito <span class=\"ff19\"> </span>Le \u201c<span class=\"_ _3\"></span>A<span class=\"_ _4\"></span>ttivit\u00e0 corr<span class=\"_ _4\"></span>enti per imp<span class=\"_ _1\"></span>ost<span class=\"_ _1\"></span>e sul re<span class=\"_ _1\"></span>ddito\u201d son<span class=\"_ _1\"></span>o dett<span class=\"_ _1\"></span>aglia<span class=\"_ _4\"></span>te di seguito.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Crediti per imposte dirette 43.092<span class=\"fca sc0\"> </span>17.601<span class=\"fca sc0\"> </span>(25.491)<span class=\"fca sc0\"> </span>Crediti IRAP 2.427<span class=\"fca sc0\"> </span>4.141<span class=\"fca sc0\"> </span>1.714<span class=\"fca sc0\"> </span>Crediti verso erario per imposte dirette estero 59.189<span class=\"fca sc0\"> </span>68.757<span class=\"fca sc0\"> </span>9.568<span class=\"fca sc0\"> </span>Totale 104.708<span class=\"fca sc0\"> </span>90.499<span class=\"fca sc0\"> </span>(14.209)<span class=\"fca sc0\"> </span>Il valore iscritto al<span class=\"_ _1\"></span> 31 dicem<span class=\"_ _1\"></span>bre 2022 accoglie<span class=\"_ _1\"></span> sostanzia<span class=\"_ _1\"></span>lmente: \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">crediti per <span class=\"_ _0\"></span>imposte dirette riferiti <span class=\"_ _0\"></span>ad eccedenze di <span class=\"_ _0\"></span>imposta di <span class=\"_ _2\"></span>esercizi precedenti, richiesti <span class=\"_ _0\"></span>regolarment<span class=\"_ _1\"></span>e a </span></span>rimborso, e fr<span class=\"_ _1\"></span>uttiferi di int<span class=\"_ _1\"></span>eressi; \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">crediti <span class=\"_ _4\"></span>verso <span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>rario <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>imposte <span class=\"_ _3\"></span>dirette <span class=\"_ _4\"></span>estero <span class=\"_ _4\"></span>riferiti <span class=\"_ _4\"></span>alle <span class=\"_ _4\"></span>eccedenze <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>imposta <span class=\"_ _3\"></span>versate <span class=\"_ _4\"></span>da <span class=\"_ _4\"></span>parte <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>entit\u00e0 </span></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>ne<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>paesi <span class=\"_ _2\"></span>esteri <span class=\"_ _f\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _f\"></span>le <span class=\"_ _2\"></span>stesse <span class=\"_ _f\"></span>operano. <span class=\"_ _2\"></span>Si <span class=\"_ _2\"></span>pre<span class=\"_ _2\"></span>cisa <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _f\"></span>relativo <span class=\"_ _2\"></span>recupero <span class=\"_ _2\"></span>sar\u00e0 <span class=\"_ _2\"></span>effettuato <span class=\"_ _2\"></span>in accordo con le <span class=\"_ _1\"></span>vigenti normati<span class=\"_ _1\"></span>ve. Altri crediti trib<span class=\"_ _1\"></span>utari<span class=\"_ _4\"></span><span class=\"ff19\"> </span>Gli \u201c<span class=\"_ _5\"></span>Altri crediti tribut<span class=\"_ _4\"></span>ari\u201d sono detta<span class=\"_ _1\"></span>gliati di seg<span class=\"_ _4\"></span>uito.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Crediti verso erario per IVA 234.404<span class=\"fca sc0\"> </span>214.389<span class=\"fca sc0\"> </span>(20.015)<span class=\"fca sc0\"> </span>Altri crediti per imposte indirette 15.056<span class=\"fca sc0\"> </span>19.847<span class=\"fca sc0\"> </span>4.791<span class=\"fca sc0\"> </span>Totale  249.460<span class=\"fca sc0\"> </span>234.236<span class=\"fca sc0\"> </span>(15.224)<span class=\"fca sc0\"> </span>I <span class=\"_ _4\"></span>crediti <span class=\"_ _4\"></span>verso <span class=\"_ _4\"></span>era<span class=\"_ _4\"></span>rio per <span class=\"_ _4\"></span>IV<span class=\"_ _4\"></span>A <span class=\"_ _4\"></span>sono per <span class=\"_ _4\"></span>lo <span class=\"_ _4\"></span>pi\u00f9 ric<span class=\"_ _4\"></span>onducibili <span class=\"_ _4\"></span>alle <span class=\"_ _4\"></span>commesse <span class=\"_ _1\"></span>ital<span class=\"_ _1\"></span>iane <span class=\"_ _4\"></span>dove <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>applicabile <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>regime <span class=\"_ _4\"></span>dello 74\u201c<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>plit pa<span class=\"_ _1\"></span>yment\u201d nei ra<span class=\"_ _1\"></span>pporti c<span class=\"_ _1\"></span>on le pubbliche<span class=\"_ _1\"></span> amminis<span class=\"_ _4\"></span>trazioni.<span class=\"ff19\"> </span>29. Passivit<span class=\"_ _1\"></span>\u00e0 corr<span class=\"_ _1\"></span>enti per impos<span class=\"_ _1\"></span>te sul reddit<span class=\"_ _1\"></span>o e altri debiti tributari<span class=\"ff19\"> </span>29.1 P<span class=\"_ _1\"></span>assivit<span class=\"_ _1\"></span>\u00e0 corr<span class=\"_ _1\"></span>enti pe<span class=\"_ _1\"></span>r impos<span class=\"_ _1\"></span>te sul r<span class=\"_ _4\"></span>eddito <span class=\"ff19\"> </span>La composizione <span class=\"_ _4\"></span>delle \u201cPas<span class=\"_ _1\"></span>sivit\u00e0<span class=\"_ _1\"></span> corr<span class=\"_ _1\"></span>enti per impos<span class=\"_ _4\"></span>te sul r<span class=\"_ _1\"></span>eddito\u201d \u00e8 ri<span class=\"_ _1\"></span>porta<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span> di seguito.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Debiti per Imposte correnti - IRES 4.735<span class=\"fca sc0\"> </span>4.430<span class=\"fca sc0\"> </span>(305)<span class=\"fca sc0\"> </span>Debiti per Imposte correnti - IRAP 7.667<span class=\"fca sc0\"> </span>13.832<span class=\"fca sc0\"> </span>6.165<span class=\"fca sc0\"> </span>Debiti per Imposte correnti - Estero 157.956<span class=\"fca sc0\"> </span>67.072<span class=\"fca sc0\"> </span>(90.884)<span class=\"fca sc0\"> </span>Totale 170.358<span class=\"fca sc0\"> </span>85.334<span class=\"fca sc0\"> </span>(85.024)<span class=\"fca sc0\"> </span>Il dec<span class=\"_ _1\"></span>remento d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>i \u201cD<span class=\"_ _1\"></span>ebiti p<span class=\"_ _1\"></span>er Impost<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> corr<span class=\"_ _1\"></span>enti Est<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ro\u201d <span class=\"_ _4\"></span>\u00e8<span class=\"_ _0\"></span> ess<span class=\"_ _1\"></span>enzialmente <span class=\"_ _4\"></span>riconducibile al<span class=\"_ _1\"></span>l\u2019 Eti<span class=\"_ _1\"></span>opia. <span class=\"_ _4\"></span>A tal riguar<span class=\"_ _1\"></span>do si <span class=\"_ _2\"></span>precisa <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>nell\u2019ese<span class=\"_ _1\"></span>rcizio <span class=\"_ _2\"></span>2021 <span class=\"_ _2\"></span>Webuild <span class=\"_ _2\"></span><span class=\"ff19\">Filiale <span class=\"_ _2\"></span>Etiopia <span class=\"_ _0\"></span>ha <span class=\"_ _2\"></span>scontato, <span class=\"_ _2\"></span>oltre <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>consueta <span class=\"_ _2\"></span>tassazion<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>sui <span class=\"_ _2\"></span>redditi </span>prodotti <span class=\"_\"> </span>nel <span class=\"_ _c\"> </span>paese, <span class=\"_ _c\"> </span>anch<span class=\"_ _1\"></span>e <span class=\"_ _c\"> </span>gli <span class=\"_\"> </span>ulteriori <span class=\"_ _c\"> </span>effetti <span class=\"_\"> </span>relativi <span class=\"_\"> </span>all\u2019accertamento <span class=\"_\"> </span>delle <span class=\"_\"> </span>maggiori <span class=\"_ _c\"> </span>somme <span class=\"_\"> </span>riferite <span class=\"_ _c\"> </span>alla Corporate <span class=\"_ _0\"></span>Income <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>ax<span class=\"ff19\"> <span class=\"_ _2\"></span>contestate <span class=\"_ _0\"></span>da <span class=\"_ _2\"></span>parte <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>Autorit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>fiscali <span class=\"_ _0\"></span>locali <span class=\"_ _0\"></span>(ERCA)<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>riguardo <span class=\"_ _2\"></span>agli <span class=\"_ _0\"></span>anni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>imposta </span>2017<span class=\"ls0\">-<span class=\"_ _1\"></span>2019. </span>29. 2 Altri debiti tribut<span class=\"_ _4\"></span>ari <span class=\"ff19\"> </span>La composizione <span class=\"_ _4\"></span>degli \u201c<span class=\"_ _3\"></span>Altri debiti tri<span class=\"_ _4\"></span>bu<span class=\"_ _0\"></span>tari\u201d \u00e8 ri<span class=\"_ _1\"></span>porta<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>di seguito.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Debiti verso Erario per IVA 66.265<span class=\"fca sc0\"> </span>65.333<span class=\"fca sc0\"> </span>(932)<span class=\"fca sc0\"> </span>Altri debiti per imposte indirette 34.521<span class=\"fca sc0\"> </span>24.848<span class=\"fca sc0\"> </span>(9.673)<span class=\"fca sc0\"> </span>Totale 100.786<span class=\"fca sc0\"> </span>90.181<span class=\"fca sc0\"> </span>(10.605)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__64": {
   "value": "17. Altre atti<span class=\"_ _1\"></span>vit\u00e0 corr<span class=\"_ _1\"></span>enti<span class=\"ff19\"> </span>La composizione <span class=\"_ _4\"></span>delle \u201c<span class=\"_ _3\"></span>Altr<span class=\"_ _1\"></span>e attivit<span class=\"_ _4\"></span>\u00e0 corren<span class=\"_ _1\"></span>ti\u201d \u00e8 indica<span class=\"_ _4\"></span>ta nella<span class=\"_ _1\"></span> tabella seguen<span class=\"_ _1\"></span>te.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Crediti diversi 271.588 232.442 (39.144)<span class=\"fca sc0\"> </span>Anticipi a fornitori 335.440 385.166 49.726<span class=\"fca sc0\"> </span>Crediti diversi vs. entit\u00e0 del Gruppo non consolidate ed altre parti correlate 71.746 36.150 (35.596)<span class=\"fca sc0\"> </span>Ratei e risconti attivi 226.282 262.687 36.404<span class=\"fca sc0\"> </span>Totale 905.056 916.445 11.390<span class=\"fca sc0\"> </span>I cred<span class=\"ff1a\">iti diver<span class=\"_ _1\"></span>si si riferiscon<span class=\"_ _1\"></span>o (i) per \u20ac 47,<span class=\"_ _1\"></span>6 milioni ai corrisp<span class=\"_ _1\"></span>ettivi dovuti al<span class=\"_ _1\"></span>la Controlla<span class=\"_ _1\"></span>ta Fibe S.p.A. per<span class=\"_ _1\"></span> i progetti<span class=\"_ _4\"></span> </span>RSU <span class=\"_ _a\"></span>Campania, <span class=\"_ _a\"></span>(ii) <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>\u20ac <span class=\"_ _a\"></span>33,5 <span class=\"_ _a\"></span>milioni <span class=\"_ _a\"></span>alle <span class=\"_ _a\"></span>somme <span class=\"_ _a\"></span>riconosciute <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>Capogruppo<span class=\"_ _4\"></span> <span class=\"_ _10\"></span>a <span class=\"_ _a\"></span>seguito <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>lodo <span class=\"_ _f\"></span>favorevole esecutivo <span class=\"_ _d\"> </span>con <span class=\"_ _e\"> </span>riferimento<span class=\"_ _4\"></span> <span class=\"_ _e\"> </span>al <span class=\"_ _e\"> </span>progetto <span class=\"_ _e\"> </span>Agua<span class=\"_ _1\"></span>s <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _e\"> </span>B<span class=\"_ _1\"></span>uenos <span class=\"_ _e\"> </span>Aires <span class=\"_ _d\"> </span>in <span class=\"_ _e\"> </span>Argenti<span class=\"_ _1\"></span>na <span class=\"_ _d\"> </span>(iii) <span class=\"_ _e\"> </span>per <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>restante <span class=\"_ _d\"> </span>quota principalment<span class=\"_ _1\"></span>e ai <span class=\"_ _0\"></span>crediti nei confronti dei <span class=\"ff1b\">partner</span> <span class=\"_ _0\"></span>con cui Webuild opera in <span class=\"_ _0\"></span><span class=\"ff1b\">joint venture</span> per i lavori <span class=\"_ _0\"></span>in corso di esecuzione sopratt<span class=\"_ _1\"></span>utto all\u2019est<span class=\"_ _1\"></span>ero.<span class=\"ff19\"> </span>Per <span class=\"_ _4\"></span>ci\u00f2 <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>riguarda <span class=\"_ _4\"></span>i <span class=\"_ _3\"></span>pr<span class=\"_ _0\"></span>ogetti<span class=\"_ _4\"></span> RS<span class=\"ff1a\">U <span class=\"_ _3\"></span>Campania <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>rinvia <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>quanto <span class=\"_ _4\"></span>descritto <span class=\"_ _3\"></span>nel <span class=\"_ _4\"></span>paragrafo <span class=\"_ _4\"></span>\u201cPrincipali <span class=\"_ _3\"></span>fattori <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>rischio </span>e incertezze\u201d nell<span class=\"_ _1\"></span>a Relazion<span class=\"_ _1\"></span>e sulla gestion<span class=\"_ _1\"></span>e.<span class=\"ff19\"> </span>Gli <span class=\"_ _10\"> </span>anticipi <span class=\"_ _11\"> </span>a <span class=\"_ _10\"> </span>fornitori <span class=\"_ _10\"> </span>crescono <span class=\"_ _11\"> </span>per <span class=\"_ _10\"> </span>\u20ac <span class=\"_ _11\"> </span>49,7 <span class=\"_ _10\"> </span>milioni <span class=\"_ _11\"> </span>in <span class=\"_ _10\"> </span>particolare <span class=\"_ _11\"> </span>per <span class=\"_ _10\"></span>effetto <span class=\"_ _10\"> </span>dei <span class=\"_ _10\"> </span>maggiori <span class=\"_ _10\"> </span>v<span class=\"_ _0\"></span>olumi <span class=\"_ _10\"> </span>produttivi realizzati <span class=\"_ _b\"> </span>nel<span class=\"ff1a\">l\u2019esercizio <span class=\"_\"> </span>in <span class=\"_ _b\"> </span>Italia <span class=\"_ _9\"> </span>(Alta <span class=\"_ _b\"> </span>Capacit\u00e0/Velocit\u00e0 <span class=\"_ _b\"> </span>ferroviaria <span class=\"_\"> </span>Milano</span>-Genova <span class=\"_ _b\"> </span>e <span class=\"_\"> </span>Verona-Padova)<span class=\"_ _1\"></span> <span class=\"_\"> </span>e <span class=\"_\"> </span>c<span class=\"_ _4\"></span>on riguardo alle co<span class=\"_ _1\"></span>mmesse di r<span class=\"_ _1\"></span>ecente acquisizi<span class=\"_ _1\"></span>one in Arabi<span class=\"_ _1\"></span>a Saudita (Diriyah<span class=\"_ _1\"></span> Square S<span class=\"_ _1\"></span>uper Basement)<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span> I <span class=\"_ _2\"></span>crediti <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>gruppo <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>consolidat<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>altre <span class=\"_ _0\"></span>part<span class=\"_ _0\"></span><span class=\"ff1a\">i <span class=\"_ _2\"></span>correlate evidenziano <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>decremento di <span class=\"_ _2\"></span>\u20ac <span class=\"_ _2\"></span>35,6 </span>milioni <span class=\"_ _10\"></span>soprattutto <span class=\"_ _a\"></span>con <span class=\"_ _10\"> </span>riferimento <span class=\"_ _10\"></span>ai <span class=\"_ _a\"></span>progetti <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>corso <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>Turchia<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>Romania. <span class=\"_ _a\"></span>Per <span class=\"_ _10\"> </span>maggiori <span class=\"_ _10\"></span>dettagli <span class=\"_ _a\"></span>circa <span class=\"_ _10\"> </span>la composizione <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>posta <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>commento <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>rimanda <span class=\"_ _0\"></span>a <span class=\"_ _f\"></span>quanto <span class=\"_ _0\"></span>rappresentato <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>nota <span class=\"_ _2\"></span>39 <span class=\"_ _2\"></span>\u201cOperazioni <span class=\"_ _0\"></span>co<span class=\"_ _2\"></span><span class=\"ff19\">n <span class=\"_ _2\"></span>parti </span>correlate\u201d e n<span class=\"_ _1\"></span>ell\u2019informativ<span class=\"_ _1\"></span>a allegata al<span class=\"_ _1\"></span> presente bilan<span class=\"_ _1\"></span>cio consolidato in <span class=\"_ _1\"></span>merito ai rappo<span class=\"_ _1\"></span>rti infragruppo<span class=\"_ _1\"></span>.<span class=\"ff19\"> </span>I <span class=\"_ _4\"></span>rat<span class=\"_ _4\"></span>ei e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>risconti <span class=\"_ _4\"></span>attivi <span class=\"_ _4\"></span>ammont<span class=\"_ _1\"></span>ano <span class=\"_ _4\"></span>a \u20ac <span class=\"_ _3\"></span>262,7 <span class=\"_ _1\"></span>milioni, <span class=\"_ _4\"></span>in a<span class=\"_ _1\"></span>ument<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>\u20ac <span class=\"_ _1\"></span>36,4 <span class=\"_ _4\"></span>milioni <span class=\"_ _1\"></span>rispett<span class=\"_ _4\"></span>o all<span class=\"_ _1\"></span>\u2019<span class=\"_ _3\"></span>esercizi<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>precedent<span class=\"_ _4\"></span>e prev<span class=\"_ _4\"></span>alent<span class=\"_ _1\"></span>ement<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>premi <span class=\"_ _3\"></span>assicurativi<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>commissioni <span class=\"_ _3\"></span>su <span class=\"_ _4\"></span>fideiussioni <span class=\"_ _4\"></span>sui <span class=\"_ _4\"></span>prog<span class=\"_ _4\"></span>etti <span class=\"_ _4\"></span>recent<span class=\"_ _4\"></span>emente <span class=\"_ _3\"></span>acquisiti <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>Italia.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__66": {
   "value": "18. Disponibilit\u00e0 liquide e mezz<span class=\"_ _1\"></span>i equivalenti<span class=\"ff19\"> </span>Le \u201cDisponibili<span class=\"_ _1\"></span>t\u00e0 li<span class=\"_ _1\"></span>quide e mezzi<span class=\"_ _1\"></span> equival<span class=\"_ _1\"></span>enti\u201d al 31 dicembr<span class=\"_ _4\"></span>e 2022 sono detta<span class=\"_ _1\"></span>gliat<span class=\"_ _4\"></span>e nella tabel<span class=\"_ _1\"></span>la seguent<span class=\"_ _4\"></span>e.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Disponibilit\u00e0 liquide e mezzi equivalenti 2.370.032<span class=\"fca sc0\"> </span>1.921.177<span class=\"fca sc0\"> </span>(448.855)<span class=\"fca sc0\"> </span>In particolare, in<span class=\"_ _1\"></span> riferiment<span class=\"_ _1\"></span>o alla distinzion<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> per area geografica, <span class=\"_ _1\"></span>di seguito vi<span class=\"_ _1\"></span>ene riportato il d<span class=\"_ _1\"></span>ettaglio. (Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Italia 1.199.169<span class=\"fca sc0\"> </span>626.831<span class=\"fca sc0\"> </span>(572.338)<span class=\"fca sc0\"> </span>UE (esclusa Italia) 145.063<span class=\"fca sc0\"> </span>221.691<span class=\"fca sc0\"> </span>76.628<span class=\"fca sc0\"> </span>Altri Paesi Europei (Extra UE)  108.193<span class=\"fca sc0\"> </span>88.014<span class=\"fca sc0\"> </span>(20.179)<span class=\"fca sc0\"> </span>Asia/Medio Oriente 82.735<span class=\"fca sc0\"> </span>259.837<span class=\"fca sc0\"> </span>177.102<span class=\"fca sc0\"> </span>Africa 45.570<span class=\"fca sc0\"> </span>22.084<span class=\"fca sc0\"> </span>(23.486)<span class=\"fca sc0\"> </span>America (incluso Lane) 593.679<span class=\"fca sc0\"> </span>415.664<span class=\"fca sc0\"> </span>(178.015)<span class=\"fca sc0\"> </span>Oceania 195.623<span class=\"fca sc0\"> </span>287.056<span class=\"fca sc0\"> </span>91.433<span class=\"fca sc0\"> </span>Totale 2.370.032<span class=\"fca sc0\"> </span>1.921.177<span class=\"fca sc0\"> </span>(448.855)<span class=\"fca sc0\"> </span>Le <span class=\"_ _0\"></span>disponibilit\u00e0 <span class=\"_ _0\"></span>liquide <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>rappresentate <span class=\"_ _0\"></span>dai <span class=\"_ _0\"></span>saldi <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>conti <span class=\"_ _2\"></span>banca<span class=\"ff1a\">ri <span class=\"_ _2\"></span>attivi <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>termine <span class=\"_ _0\"></span>dell\u2019esercizio</span> <span class=\"_ _0\"></span>oggetto <span class=\"_ _0\"></span>di commento <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>dalle <span class=\"_ _f\"></span>giacenze <span class=\"_ _a\"></span>di <span class=\"_ _f\"></span>denaro, <span class=\"_ _f\"></span>assegni <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>valori <span class=\"_ _f\"></span>esistenti <span class=\"_ _f\"></span>presso <span class=\"_ _a\"></span>le <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>edi, <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>cantieri <span class=\"_ _f\"></span>e <span class=\"_ _a\"></span>le <span class=\"_ _10\"> </span>Filiali <span class=\"_ _f\"></span>estere. <span class=\"_ _f\"></span>In particolare, <span class=\"_ _4\"></span>la gestio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>della <span class=\"_ _4\"></span>liquidit\u00e0 p<span class=\"_ _1\"></span>ersegue <span class=\"_ _4\"></span>l\u2019obiettivo <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>ll\u2019autono<span class=\"_ _1\"></span>mia fi<span class=\"_ _4\"></span>nanziaria dell<span class=\"_ _1\"></span>e co<span class=\"_ _1\"></span>mmesse <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>corso <span class=\"_ _4\"></span>di esecuzione, <span class=\"_ _10\"></span>tenendo <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>considerazion<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>la <span class=\"_ _10\"> </span>conf<span class=\"_ _0\"></span>igurazione <span class=\"_ _10\"></span>dei <span class=\"_ _11\"> </span>Consorzi <span class=\"_ _10\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>delle <span class=\"_ _11\"> </span>Societ\u00e0 <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>progetto, <span class=\"_ _11\"> </span>che <span class=\"_ _11\"> </span>pu\u00f2 vincolare <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>disponibilit\u00e0 <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>risorse <span class=\"_ _f\"></span>finanziarie <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>realizzazione <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>relativi <span class=\"_ _f\"></span>progetti. <span class=\"_ _f\"></span>Inoltre, <span class=\"_ _f\"></span>ne<span class=\"_ _0\"></span>lla <span class=\"_ _f\"></span>gestione della <span class=\"_ _f\"></span>liquidit\u00e0 <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>tiene <span class=\"_ _f\"></span>conto <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>ll\u2019esist<span class=\"_ _1\"></span>enz<span class=\"_ _0\"></span><span class=\"ff19\">a <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>vincoli <span class=\"_ _a\"></span>ai <span class=\"_ _2\"></span>trasferimenti <span class=\"_ _f\"></span>valutari <span class=\"_ _f\"></span>posti <span class=\"_ _f\"></span>dagli <span class=\"_ _f\"></span>ordinamenti <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>alcuni<span class=\"_ _4\"></span> </span>Paesi. <span class=\"_ _3\"></span>A ta<span class=\"_ _1\"></span>le <span class=\"_ _4\"></span>riguardo, <span class=\"_ _3\"></span>si <span class=\"_ _4\"></span>segnala <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>disponibili<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _4\"></span>liquide <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>Africa <span class=\"_ _4\"></span>sono <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>buona <span class=\"_ _4\"></span>parte costi<span class=\"_ _1\"></span>tuite <span class=\"_ _4\"></span>in <span class=\"_ _3\"></span>div<span class=\"_ _0\"></span>isa <span class=\"_ _3\"></span>locale non esportabil<span class=\"_ _1\"></span>e e a esclusiv<span class=\"_ _1\"></span>o servizio della<span class=\"_ _1\"></span> realizzazi<span class=\"_ _1\"></span>one dei progetti in Etiopia<span class=\"_ _1\"></span>. La <span class=\"_ _11\"> </span>dinamica <span class=\"_ _11\"> </span>delle <span class=\"_ _11\"> </span>variazioni <span class=\"_ _10\"> </span>delle <span class=\"_ _11\"> </span>disponibilit\u00e0 <span class=\"_ _11\"> </span>liquide <span class=\"_ _10\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>dei <span class=\"_ _11\"> </span>conti <span class=\"_ _11\"> </span>correnti <span class=\"_ _11\"> </span>passivi <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>cui <span class=\"_ _11\"> </span>alla <span class=\"_ _11\"> </span>nota <span class=\"_ _11\"> </span>21, <span class=\"_ _11\"> </span>sono evidenziate <span class=\"_ _f\"></span>nel <span class=\"_ _a\"></span>rendiconto <span class=\"_ _f\"></span>finanziario <span class=\"_ _f\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>nel <span class=\"_ _a\"></span>commento <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _f\"></span>posizione <span class=\"_ _a\"></span>finanziaria<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>netta <span class=\"_ _a\"></span>nella <span class=\"_ _f\"></span>Relazione<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>s<span class=\"_ _0\"></span>ulla gestione. Al <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>dicembre <span class=\"_ _a\"></span>2022 <span class=\"_ _10\"></span>la <span class=\"_ _f\"></span>quota <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>disponibilit\u00e0 <span class=\"_ _f\"></span>liquide <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>pertinenza <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>S<span class=\"_ _0\"></span>oci <span class=\"_ _a\"></span>terzi <span class=\"_ _a\"></span>riferiti <span class=\"_ _a\"></span>alle <span class=\"_ _a\"></span>SPV <span class=\"_ _a\"></span>consolidate ammonta ad \u20ac <span class=\"ff19\">162<span class=\"_ _1\"></span>,9 milioni, princi<span class=\"_ _1\"></span>palmente riferiti all<span class=\"_ _1\"></span>a Controllata Perg<span class=\"_ _1\"></span>enova Breakwater (nuo<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>a diga foranea<span class=\"_ _1\"></span> </span>di Genova<span class=\"ff1a\">) per \u20ac <span class=\"_ _1\"></span>44,3 <span class=\"ff19\">milioni e al <span class=\"_ _1\"></span><span class=\"ff1a\">Gruppo Lane p<span class=\"_ _1\"></span>er \u20ac <span class=\"ff19\">27,1 milioni<span class=\"_ _1\"></span>. </span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__67": {
   "value": "18.1 Disponibili<span class=\"_ _1\"></span>t\u00e0 liquide vincolate Si segnala <span class=\"_ _0\"></span>che la pos<span class=\"_ _0\"></span>ta in <span class=\"_ _0\"></span><span class=\"ff1a\">commento include, <span class=\"_ _0\"></span>alla chiusura dell\u2019esercizio in corso, disponibilit\u00e0 liquide vincolate </span>per <span class=\"_ _4\"></span>un ammontar<span class=\"_ _1\"></span>e c<span class=\"_ _1\"></span>omples<span class=\"_ _1\"></span>sivo pari<span class=\"_ _4\"></span> a <span class=\"_ _1\"></span>circa <span class=\"_ _4\"></span>\u20ac <span class=\"_ _1\"></span>13,0 <span class=\"_ _4\"></span>milioni,<span class=\"ff19\"> </span>di <span class=\"_ _4\"></span>cui <span class=\"_ _1\"></span>\u20ac <span class=\"_ _1\"></span>4,9 <span class=\"_ _1\"></span>relativi <span class=\"_ _4\"></span>alla A<span class=\"_ _4\"></span>staldi<span class=\"ff19\">-Turkerler <span class=\"_ _1\"></span>Joint <span class=\"_ _4\"></span>Venture </span>in Turchia, <span class=\"ff1a\">\u20ac 4,8 <span class=\"_ _1\"></span>milioni riferit<span class=\"_ _1\"></span>i al Gruppo Lane<span class=\"ff19\"> </span>ed \u20ac 1,<span class=\"_ _1\"></span>9 milioni all<span class=\"_ _1\"></span>a Webuild Filia<span class=\"_ _1\"></span>le Francia<span class=\"ff19\">. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__68": {
   "value": "19. <span class=\"_ _10\"></span> <span class=\"_ _10\"></span>Attivit\u00e0 <span class=\"_ _a\"></span>e <span class=\"_ _10\"></span>passivit\u00e0 <span class=\"_ _10\"></span>non <span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>orrenti <span class=\"_ _10\"></span>destinate <span class=\"_ _10\"></span>alla <span class=\"_ _a\"></span>vendita <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>risultato <span class=\"_ _10\"></span>netto <span class=\"_ _10\"></span>derivante <span class=\"_ _a\"></span>dall<span class=\"_ _0\"></span>e <span class=\"_ _10\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 operative cessate Attivit\u00e0 e passivit\u00e0 no<span class=\"_ _4\"></span>n <span class=\"_ _0\"></span>correnti destinat<span class=\"_ _1\"></span>e alla vendita Le attivit\u00e0 (passi<span class=\"_ _1\"></span>vit\u00e0) nett<span class=\"_ _1\"></span>e non correnti destinate<span class=\"_ _1\"></span> alla vendita al<span class=\"_ _1\"></span> 31 dicembr<span class=\"_ _1\"></span>e 2022 sono ripo<span class=\"_ _4\"></span>rtate nel seguito. Composizione attivit\u00e0 (passivit\u00e0) non correnti desti<span class=\"_ _0\"></span>nate alla vendita (Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Attivit\u00e0 non correnti 4.006<span class=\"fca sc0\"> </span>418<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(3.588)<span class=\"fca sc0\"> </span>Attivit\u00e0 correnti 38.991<span class=\"fca sc0\"> </span>14.123<span class=\"fca sc0\"> </span>(24.868)<span class=\"fca sc0\"> </span>Attivit\u00e0 non correnti destinate alla vendita 42.997<span class=\"fca sc0\"> </span>14.541<span class=\"fca sc0\"> </span>(28.456)<span class=\"fca sc0\"> </span>Passivit\u00e0 non correnti (5.618)<span class=\"fca sc0\"> </span>(5.622)<span class=\"fca sc0\"> </span>(4)<span class=\"fca sc0\"> </span>Passivit\u00e0 correnti (12.530)<span class=\"fca sc0\"> </span>(8.071)<span class=\"fca sc0\"> </span>4.459 Passivit\u00e0 direttamente associabili ad attivit\u00e0 non correnti destinate (18.149)<span class=\"fca sc0\"> </span>(13.692)<span class=\"fca sc0\"> </span>4.456 alla vendita Attivit\u00e0 (Passivit\u00e0) nette non correnti destinate alla vendita <span class=\"_ _0\"></span> 24.849<span class=\"fca sc0\"> </span>848<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(24.000)<span class=\"fca sc0\"> </span>- Di cui posizione finanziaria netta 23.687<span class=\"fca sc0\"> </span>2.097<span class=\"fca sc0\"> </span>(21.590)<span class=\"fca sc0\"> </span>Le Attivit\u00e0<span class=\"_ _1\"></span> (Pa<span class=\"_ _1\"></span>ssivit\u00e0) <span class=\"_ _1\"></span>non c<span class=\"_ _4\"></span>or<span class=\"_ _0\"></span>renti <span class=\"_ _1\"></span>destinate <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>vendita <span class=\"_ _1\"></span>al 31<span class=\"_ _1\"></span> dicem<span class=\"_ _1\"></span>bre 2022<span class=\"_ _1\"></span> ammontano <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>\u20ac 0,8<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ff19\">milioni <span class=\"_ _1\"></span>e sono<span class=\"_ _1\"></span> </span>riconducibili <span class=\"_ _e\"> </span>alla <span class=\"_ _16\"> </span>divisio<span class=\"_ _1\"></span>ne <span class=\"_ _16\"> </span>\u201cAstal<span class=\"_ _1\"></span>di <span class=\"_ _16\"> </span>Hondu<span class=\"_ _1\"></span>ras\u201d <span class=\"_ _e\"> </span>per <span class=\"_ _16\"> </span>la <span class=\"_ _e\"> </span>quale <span class=\"_ _16\"> </span>sono <span class=\"_ _16\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>f<span class=\"_ _0\"></span>ase <span class=\"_ _16\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>completam<span class=\"_ _1\"></span>ento, <span class=\"_ _e\"> </span>da <span class=\"_ _16\"> </span>parte<span class=\"_ _1\"></span> dell\u2019Amministrato<span class=\"_ _4\"></span>re Giudizia<span class=\"_ _1\"></span>le no<span class=\"_ _1\"></span>minato <span class=\"_ _4\"></span>dalle com<span class=\"_ _1\"></span>petenti <span class=\"_ _1\"></span>autorit\u00e0<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>el c<span class=\"_ _4\"></span>or<span class=\"_ _0\"></span>so <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>2019, le<span class=\"_ _1\"></span> pr<span class=\"_ _1\"></span>ocedure <span class=\"_ _4\"></span>relative a<span class=\"_ _4\"></span>lla liquidazione d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>lle attivit\u00e0 presenti <span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span>l paes<span class=\"_ _1\"></span>e in favore dei creditori<span class=\"_ _4\"></span> locali.<span class=\"_ _0\"></span> Il <span class=\"_ _2\"></span>significativo <span class=\"_ _0\"></span>decremento <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>posta <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>commento <span class=\"_ _0\"></span>rispetto <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>dato <span class=\"_ _0\"></span>comparativo <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>essenzialment<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>ascrivibile all\u2019intervenuta <span class=\"_ _c\"> </span>cessione <span class=\"_\"> </span>della <span class=\"_ _d\"> </span>quota <span class=\"_ _c\"> </span>di <span class=\"_ _d\"> </span>partecipaz<span class=\"_ _1\"></span>ione <span class=\"_ _c\"> </span>detenuta <span class=\"_ _c\"> </span>dal <span class=\"_ _d\"> </span>Gruppo <span class=\"_ _c\"> </span>nella <span class=\"_ _c\"> </span>Societ\u00e0 <span class=\"_ _d\"> </span>conce<span class=\"_ _0\"></span><span class=\"ff19\">ssionaria </span>Gaziantep <span class=\"_ _1\"></span>Hastane Sagl<span class=\"_ _1\"></span>ik Hi<span class=\"_ _4\"></span>zme<span class=\"_ _0\"></span>tleri I<span class=\"_ _1\"></span>sletme v<span class=\"_ _1\"></span>e Yatirim <span class=\"_ _4\"></span>A.<span class=\"_ _0\"></span>S. (I<span class=\"_ _1\"></span>ntegrated H<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>alth Ca<span class=\"_ _1\"></span>mpus di <span class=\"_ _4\"></span>G<span class=\"_ _0\"></span>aziant<span class=\"_ _1\"></span>ep in <span class=\"_ _1\"></span>Turchia). Risultato netto derivant<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> dalle attivit\u00e0 op<span class=\"_ _1\"></span>erative cessate In <span class=\"_ _4\"></span>tale <span class=\"_ _4\"></span>ambito <span class=\"_ _3\"></span>sono <span class=\"_ _4\"></span>rilevate <span class=\"_ _3\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>componenti <span class=\"_ _3\"></span>economiche <span class=\"_ _3\"></span>re<span class=\"_ _0\"></span>lative <span class=\"_ _4\"></span>alle <span class=\"_ _3\"></span>divisioni <span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>stere <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>facevano<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>capo <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>Gruppo ex <span class=\"ff19\">Astaldi che n<span class=\"_ _1\"></span>on rispondo all<span class=\"_ _1\"></span>e strategie di piani<span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>icazione com<span class=\"_ _1\"></span>merciale e indust<span class=\"_ _1\"></span>riale del Gru<span class=\"_ _1\"></span>ppo.<span class=\"_ _0\"></span> </span>A <span class=\"_ _f\"></span>tal <span class=\"_ _f\"></span>riguardo <span class=\"_ _2\"></span>si <span class=\"_ _f\"></span>precisa <span class=\"_ _f\"></span>che, <span class=\"_ _f\"></span>da <span class=\"_ _f\"></span>tempo, <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>provveduto <span class=\"_ _2\"></span>alla <span class=\"_ _f\"></span>cessazione <span class=\"_ _f\"></span>operativa<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _2\"></span>industriali <span class=\"_ _f\"></span>nei paesi <span class=\"_ _2\"></span>in <span class=\"_ _f\"></span>questione <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>allo <span class=\"_ _2\"></span>stato <span class=\"_ _2\"></span>risulta <span class=\"_ _f\"></span>in <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>ase <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>finalizza<span class=\"_ _1\"></span>zione <span class=\"_ _2\"></span>l\u2019iter <span class=\"_ _f\"></span>burocratico <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _f\"></span>definitiva <span class=\"_ _2\"></span>chiusura <span class=\"_ _2\"></span>delle relative <span class=\"ff1b\">reportin<span class=\"_ _1\"></span>g entity<span class=\"ff19\">. </span></span>Il <span class=\"_ _f\"></span>risultato <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _f\"></span>operative <span class=\"_ _f\"></span>ces<span class=\"_ _0\"></span><span class=\"ff1a\">sate <span class=\"_ _f\"></span>relativo <span class=\"_ _f\"></span>all\u2019esercizio <span class=\"_ _2\"></span>2022 <span class=\"_ _f\"></span>evidenzia <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span>perdita <span class=\"_ _a\"></span>netta <span class=\"_ _f\"></span>pari <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>\u20ac18,0 </span>milioni <span class=\"_ _0\"></span>per buona <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>riferita alla <span class=\"_ _0\"></span>divisione <span class=\"_ _0\"></span>\u201cAstaldi Georgia\u201d. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>tal <span class=\"_ _0\"></span>riguardo <span class=\"_ _0\"></span>si segnala <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>seguito <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>lodo ICC, <span class=\"_ _10\"></span>inter<span class=\"_ _1\"></span>venuto <span class=\"_ _a\"></span>nel <span class=\"_ _10\"></span>corso <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>se<span class=\"_ _0\"></span>condo <span class=\"_ _a\"></span>trimestre <span class=\"_ _a\"></span>2022, <span class=\"_ _10\"></span>ine<span class=\"_ _1\"></span>rente <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>procedimento <span class=\"_ _a\"></span>arbitrale <span class=\"_ _a\"></span>instaurato <span class=\"_ _a\"></span>con <span class=\"_ _10\"></span>il Committente <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>relazione <span class=\"_ _3\"></span>ai <span class=\"_ _4\"></span>lavori <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>ammodernamento <span class=\"_ _3\"></span>dell\u2019autostrada <span class=\"_ _3\"></span>E60 <span class=\"_ _4\"></span>Zemo <span class=\"_ _3\"></span>Osiauri<span class=\"_ _0\"></span><span class=\"ff19\">-Chumatel<span class=\"_ _1\"></span>eti <span class=\"_ _4\"></span>il <span class=\"_ _3\"></span>Gruppo </span>ha <span class=\"_ _2\"></span>provveduto <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>aggiornare <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>stime <span class=\"_ _2\"></span>precedentemen<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>effettuate <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>merito <span class=\"_ _2\"></span>agli <span class=\"_ _2\"></span>esiti <span class=\"_ _2\"></span>dell\u2019arbitrato <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>te<span class=\"_ _2\"></span><span class=\"ff19\">ner </span>conto degli <span class=\"_ _0\"></span>inattesi <span class=\"_ _0\"></span>sviluppi del <span class=\"_ _0\"></span>contenzioso. Per <span class=\"_ _0\"></span>maggiori <span class=\"_ _0\"></span>dettagli si <span class=\"_ _0\"></span>rimanda <span class=\"_ _0\"></span>al paragrafo <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Relazion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>sulla gestione \u201cPrincipal<span class=\"_ _1\"></span>i fattori <span class=\"_ _1\"></span>di rischio e inc<span class=\"_ _1\"></span>ertezze\u201d.<span class=\"ff19\"> </span>Di seguito la tab<span class=\"_ _1\"></span>ella di dett<span class=\"_ _1\"></span>aglio. Composizione Risultato netto attivit\u00e0 operativ<span class=\"_ _0\"></span>e cessate (Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Ricavi  Ricavi operativi 7.903<span class=\"fca sc0\"> </span>(12.379)<span class=\"fca sc0\"> </span>(20.282)<span class=\"fca sc0\"> </span>Altri ricavi 8.768<span class=\"fca sc0\"> </span>3.772<span class=\"fca sc0\"> </span>(4.996)<span class=\"fca sc0\"> </span>Totale ricavi 16.671<span class=\"fca sc0\"> </span>(8.607)<span class=\"fca sc0\"> </span>(25.278)<span class=\"fca sc0\"> </span>Costi  Costi per acquisti (726)<span class=\"fca sc0\"> </span>(56)<span class=\"fca sc0\"> </span>670<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Subappalti (6.908)<span class=\"fca sc0\"> </span>(5.426)<span class=\"fca sc0\"> </span>1.482<span class=\"fca sc0\"> </span>Costi per servizi (2.677)<span class=\"fca sc0\"> </span>(1.950)<span class=\"fca sc0\"> </span>727<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Altri costi operativi (3.334)<span class=\"fca sc0\"> </span>(3.277)<span class=\"fca sc0\"> </span>57<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Costi per il personale (1.913)<span class=\"fca sc0\"> </span>(1.000)<span class=\"fca sc0\"> </span>913<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Ammortamenti, accantonamenti e svalutazioni (3.414)<span class=\"fca sc0\"> </span>(3.144)<span class=\"fca sc0\"> </span>270<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Totale costi  (18.972)<span class=\"fca sc0\"> </span>(14.853)<span class=\"fca sc0\"> </span>4.119<span class=\"fca sc0\"> </span>Risultato operativo (2.301)<span class=\"fca sc0\"> </span>(23.460)<span class=\"fca sc0\"> </span>(21.159)<span class=\"fca sc0\"> </span>Gestione finanziaria e delle partecipazioni Proventi finanziari 814<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>4<span class=\"fca sc0\"> </span>818<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Oneri finanziari (2.500)<span class=\"fca sc0\"> </span>(870)<span class=\"fca sc0\"> </span>(3.369)<span class=\"fca sc0\"> </span>Utili (perdite) su cambi 4.669<span class=\"fca sc0\"> </span>6.812<span class=\"fca sc0\"> </span>11.481<span class=\"fca sc0\"> </span>Gestione finanziaria 2.983<span class=\"fca sc0\"> </span>5.946<span class=\"fca sc0\"> </span>2.963<span class=\"fca sc0\"> </span>Totale gestione finanziaria e delle partecipazioni 2.983<span class=\"fca sc0\"> </span>5.946<span class=\"fca sc0\"> </span>2.963<span class=\"fca sc0\"> </span>Risultato prima delle imposte 682<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(17.514)<span class=\"fca sc0\"> </span>(18.196)<span class=\"fca sc0\"> </span>Imposte  (449)<span class=\"fca sc0\"> </span>(458)<span class=\"fca sc0\"> </span>(9)<span class=\"fca sc0\"> </span>Risultato netto delle attivit\u00e0 operative cessate 233<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(17.972)<span class=\"fca sc0\"> </span>(18.205)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__69": {
   "value": "20. Pa<span class=\"_ _1\"></span>trimonio netto<span class=\"ff19\"> </span>Il patri<span class=\"_ _1\"></span>monio netto c<span class=\"_ _4\"></span>onsolidat<span class=\"_ _1\"></span>o al 31 dicembr<span class=\"_ _4\"></span>e 2022 risult<span class=\"_ _1\"></span>a cos\u00ec co<span class=\"_ _4\"></span>mp<span class=\"_ _0\"></span>ost<span class=\"_ _4\"></span>o: <span class=\"_ _0\"></span><span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Patrimonio netto di gruppo Capitale sociale 600.000<span class=\"fca sc0\"> </span>600.000<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Riserva sovrapprezzo azioni 367.763<span class=\"fca sc0\"> </span>367.763<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>- Riserva legale 120.000<span class=\"fca sc0\"> </span>120.000<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>- Riserva oneri accessori aumento di capitale (10.988)<span class=\"fca sc0\"> </span>(10.988)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>- Riserva azioni proprie in portafoglio (3.291)<span class=\"fca sc0\"> </span>(28.075)<span class=\"fca sc0\"> </span>(24.784)<span class=\"fca sc0\"> </span>- Riserva azioni proprie detenute da Societ\u00e0 del Gruppo (7.051)<span class=\"fca sc0\"> </span>(6.839)<span class=\"fca sc0\"> </span>212<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>- Riserva da assegnazione azioni <span class=\"ff1b\">LTI</span> 1.843<span class=\"fca sc0\"> </span>12.103<span class=\"fca sc0\"> </span>10.260<span class=\"fca sc0\"> </span>- Riserva adeguamento da inflazione 73.570<span class=\"fca sc0\"> </span>108.249<span class=\"fca sc0\"> </span>34.679<span class=\"fca sc0\"> </span>- Riserva <span class=\"ff1b\">IFRS</span> 2 74.682<span class=\"fca sc0\"> </span>71.353<span class=\"fca sc0\"> </span>(3.329)<span class=\"fca sc0\"> </span>- Riserva straordinaria e altre riserve 136<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>136<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>Totale altre riserve 248.901<span class=\"fca sc0\"> </span>265.939<span class=\"fca sc0\"> </span>17.038<span class=\"fca sc0\"> </span>Altre componenti del conto economico complessivo - Riserva di conversione (178.859)<span class=\"fca sc0\"> </span>(156.437)<span class=\"fca sc0\"> </span>22.422<span class=\"fca sc0\"> </span>- Riserva <span class=\"ff1b\">cash flow hedge</span> 1.788<span class=\"fca sc0\"> </span>3.009<span class=\"fca sc0\"> </span>1.221<span class=\"fca sc0\"> </span>- Riserva (utili) perdite attuariali 7.251<span class=\"fca sc0\"> </span>4.706<span class=\"fca sc0\"> </span>(2.545)<span class=\"fca sc0\"> </span>Totale altre componenti del conto economico complessivo (169.819)<span class=\"fca sc0\"> </span>(148.722)<span class=\"fca sc0\"> </span>21.098<span class=\"fca sc0\"> </span>Utili (perdite) portati a nuovo 845.412<span class=\"fca sc0\"> </span>483.836<span class=\"fca sc0\"> </span>(361.576)<span class=\"fca sc0\"> </span>Risultato netto del periodo (304.949)<span class=\"fca sc0\"> </span>9.893<span class=\"fca sc0\"> </span>314.842<span class=\"fca sc0\"> </span>Totale patrimonio netto di gruppo 1.587.308<span class=\"fca sc0\"> </span>1.578.709<span class=\"fca sc0\"> </span>(8.598)<span class=\"fca sc0\"> </span>Capitale e riserve di pertinenza di terzi 246.108<span class=\"fca sc0\"> </span>349.728<span class=\"fca sc0\"> </span>103.620<span class=\"fca sc0\"> </span>Risultato del periodo di pertinenza di terzi 26.183<span class=\"fca sc0\"> </span>6.637<span class=\"fca sc0\"> </span>(19.546)<span class=\"fca sc0\"> </span>Capitale e riserve di terzi 272.291<span class=\"fca sc0\"> </span>356.365<span class=\"fca sc0\"> </span>84.074<span class=\"fca sc0\"> </span>Totale patrimonio netto 1.859.599<span class=\"fca sc0\"> </span>1.935.074<span class=\"fca sc0\"> </span>75.476<span class=\"fca sc0\"> </span>20.1 Capitale Socia<span class=\"_ _1\"></span>le Al 31 dic<span class=\"_ _4\"></span>embre 2022 il <span class=\"_ _1\"></span>capit<span class=\"_ _1\"></span>ale sociale<span class=\"_ _1\"></span> risulta <span class=\"_ _4\"></span>sempre pari a<span class=\"_ _1\"></span> <span class=\"ff1a\">\u20ac</span> 600.000<span class=\"_ _1\"></span>.000, <span class=\"_ _1\"></span>suddiviso in <span class=\"_ _4\"></span>n\u00b0 1.002.425.395 <span class=\"_ _1\"></span>azioni senza <span class=\"_ _a\"></span>valore <span class=\"_ _10\"></span>nominale <span class=\"_ _f\"></span>e<span class=\"_ _0\"></span>spresso, <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>quali <span class=\"_ _10\"></span>n\u00b0 <span class=\"_ _a\"></span>1.000.809.904 <span class=\"_ _10\"></span>azioni <span class=\"_ _a\"></span>ordinarie <span class=\"_ _a\"></span>(comprensive <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>n\u00b0 <span class=\"_ _a\"></span>4.999.867 azioni ordinarie <span class=\"_ _1\"></span>da assegna<span class=\"_ _1\"></span>re ai creditori pote<span class=\"_ _4\"></span>nziali) e<span class=\"_ _0\"></span> n\u00b0 1.615.491 az<span class=\"_ _1\"></span>ioni di risparmio. Nel corso dell\u2019<span class=\"_ _1\"></span>esercizio 202<span class=\"_ _1\"></span>2 il numero di azi<span class=\"_ _1\"></span>oni \u00e8 aumentato <span class=\"_ _4\"></span>per effetto<span class=\"_ _0\"></span><span class=\"ff19\"> </span>dell\u2019asse<span class=\"_ _1\"></span>gnazione di n\u00b0 1<span class=\"_ _1\"></span>25.402 azioni ordinarie <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>Societ\u00e0 <span class=\"_ _0\"></span>emesse <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>Creditori <span class=\"_ _0\"></span>Non <span class=\"_ _2\"></span>Previsti <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>n\u00b0 <span class=\"_ _2\"></span>740.056 <span class=\"_ _0\"></span>azioni <span class=\"_ _2\"></span>ordinarie <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _2\"></span>emesse <span class=\"_ _0\"></span>a seguito esercizio <span class=\"ff1b\">W<span class=\"_ _1\"></span>arrant<span class=\"ff19\"> Antidiluit<span class=\"_ _1\"></span>ivi.  </span></span>Strumenti finanzia<span class=\"_ _1\"></span>ri attribuenti il dirit<span class=\"_ _1\"></span>to all\u2019 assegnazio<span class=\"_ _1\"></span>ne d<span class=\"ff19\">i azioni di nuova emissione  </span>In data 30<span class=\"_ _1\"></span> aprile 20<span class=\"_ _1\"></span>21, l\u2019Assemblea <span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>traordinaria<span class=\"_ _4\"></span>,<span class=\"_ _0\"></span> nel c<span class=\"_ _1\"></span>ontesto delle <span class=\"_ _1\"></span>deliberazioni<span class=\"_ _1\"></span> relative all<span class=\"_ _1\"></span>a scission<span class=\"_ _1\"></span>e parziale<span class=\"_ _1\"></span> proporzionale <span class=\"_ _1\"></span>di <span class=\"ff1b\">ex </span>A<span class=\"_ _1\"></span>staldi (ora <span class=\"_ _1\"></span>Astaris S<span class=\"_ _1\"></span>.p.A.) <span class=\"ff1a\">in <span class=\"_ _1\"></span>favore di <span class=\"_ _1\"></span>Webuild S.p<span class=\"_ _1\"></span>.A. (\u201c<span class=\"ff19 sc1\">Scissione</span>\u201d), <span class=\"_ _1\"></span>ha deliberato<span class=\"_ _4\"></span>,<span class=\"_ _0\"></span> fra <span class=\"_ _1\"></span>l\u2019altro: <span class=\"ff19\"> </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">di emettere n\u00b0 80.738.448 \u201c<span class=\"ff1b\">Warrant<span class=\"ff19\"> Webuild 2021-</span></span>2030\u201d (ISIN IT0005454423) da assegnare in favore dei </span></span>possessori <span class=\"_ _4\"></span>di azioni ordinari<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> di <span class=\"_ _4\"></span>Webuild in <span class=\"_ _4\"></span>misura proporzionale<span class=\"_ _1\"></span> alle <span class=\"_ _1\"></span>azioni <span class=\"_ _4\"></span>dagli stessi p<span class=\"_ _4\"></span>ossedute alla <span class=\"_ _1\"></span>data di mercato <span class=\"_ _1\"></span>aperto <span class=\"_ _1\"></span>anteriore <span class=\"_ _1\"></span>alla dat<span class=\"_ _1\"></span>a di <span class=\"_ _4\"></span>efficacia della<span class=\"_ _1\"></span> Scissione <span class=\"_ _1\"></span>(i.e. al<span class=\"_ _1\"></span>la <span class=\"ff1a\">data del <span class=\"_ _4\"></span>30 luglio <span class=\"_ _1\"></span>2021) (\u201c<span class=\"ff1b sc1\">Warrant<span class=\"_ _4\"></span><span class=\"ff19\"> </span></span></span>Antidiluitivi<span class=\"ff1a sc0\">\u201d), <span class=\"_ _d\"> </span>nonch\u00e9 <span class=\"_ _d\"> </span>(b) <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>autorizzare <span class=\"_ _d\"> </span>il <span class=\"_ _d\"> </span>Consiglio <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>Amministrazione <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>procedere <span class=\"_ _d\"> </span>alla <span class=\"_ _d\"> </span>materiale<span class=\"_ _1\"></span> </span>emissione <span class=\"_ _a\"></span>e <span class=\"_ _10\"> </span>assegnazione <span class=\"_ _a\"></span>ai <span class=\"_ _10\"> </span>termini <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>condizioni <span class=\"_ _10\"></span>di <span class=\"_ _a\"></span>cui <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>regolamento <span class=\"_ _a\"></span>dei <span class=\"_ _b\"> </span><span class=\"ff1b\">Warrant</span> <span class=\"_ _10\"></span>Antidil<span class=\"_ _1\"></span>uitivi, <span class=\"_ _10\"></span>in <span class=\"_ _a\"></span>v<span class=\"_ _0\"></span>ia scindibile, <span class=\"_ _d\"> </span>di <span class=\"_ _e\"> </span>massime <span class=\"_ _d\"> </span>n\u00b0 <span class=\"_ _e\"> </span>80.738.448 <span class=\"_ _d\"> </span>azioni <span class=\"_ _e\"> </span>ordinarie<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>Webuild,<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>prive <span class=\"_ _d\"> </span>di <span class=\"_ _e\"> </span>valore <span class=\"_ _e\"> </span>nominal<span class=\"_ _4\"></span>e, <span class=\"_ _e\"> </span>riservat<span class=\"_ _1\"></span>e all\u2019esercizio<span class=\"_ _1\"></span> della facolt\u00e0 <span class=\"_ _4\"></span>di sottoscrizione (gratuita<span class=\"_ _1\"></span>) spetta<span class=\"_ _1\"></span>nte ai titolari <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>i sudde<span class=\"_ _1\"></span>tti <span class=\"ff1b\">Warrant<span class=\"ff19\"> Antidiluitivi<span class=\"_ _1\"></span>. I </span></span>Warrant<span class=\"ff19\"> Antidiluitivi in pa<span class=\"_ _4\"></span>rola sono stati assegnati, gratuitament<span class=\"_ _1\"></span>e e in regime di demat<span class=\"_ _1\"></span>erializzazione, sulla<span class=\"_ _1\"></span> </span>base <span class=\"_ _a\"></span>di <span class=\"_ _f\"></span>un <span class=\"_ _a\"></span>rapporto <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>0,090496435<span class=\"_ _1\"></span> <span class=\"_ _a\"></span><span class=\"ff1b\">Warrant</span> <span class=\"_ _f\"></span>per <span class=\"_ _a\"></span>ogni <span class=\"_ _a\"></span>azione <span class=\"_ _f\"></span>ordinaria <span class=\"_ _f\"></span>Webuild <span class=\"_ _a\"></span>detenuta<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>alla <span class=\"_ _f\"></span>suddetta data. <span class=\"_ _a\"></span>Al <span class=\"_ _10\"></span>riguardo <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>precisa <span class=\"_ _a\"></span>che, <span class=\"_ _10\"></span>essendo<span class=\"_ _1\"></span>si <span class=\"_ _a\"></span>verificate <span class=\"_ _a\"></span>le <span class=\"_ _10\"></span>condizioni <span class=\"_ _a\"></span>per <span class=\"_ _10\"></span>l\u2019e<span class=\"_ _1\"></span>sercizio <span class=\"_ _a\"></span>parziale <span class=\"_ _a\"></span>dei <span class=\"_ _10\"></span>me<span class=\"_ _0\"></span><span class=\"ff19\">desimi, </span>nell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _b\"> </span>2022 <span class=\"_ _b\"> </span>sono <span class=\"_ _b\"> </span>stati <span class=\"_ _b\"> </span>esercitati <span class=\"_ _11\"> </span>comp<span class=\"_ _0\"></span>lessivi <span class=\"_ _11\"> </span>n\u00b0 <span class=\"_ _b\"> </span>740.056 <span class=\"_ _b\"> </span>Warrant <span class=\"_ _b\"> </span>Antidiluiti<span class=\"_ _1\"></span>vi <span class=\"_ _b\"> </span>con <span class=\"_ _b\"> </span>conseguente assegnazione, in <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>avore dei <span class=\"_ _1\"></span>titolari dei Warrant,<span class=\"_ _4\"></span> d<span class=\"_ _0\"></span>i n\u00b0 740.0<span class=\"_ _1\"></span>56 azioni ordinarie<span class=\"_ _1\"></span> Webuild; \u2022 <span class=\"_ _15\"> </span><span class=\"ff19\">(a) <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>emettere <span class=\"_ _3\"></span>n\u00b0 15<span class=\"_ _1\"></span>.223.311 <span class=\"_ _4\"></span><span class=\"ff1b\">Warrant<span class=\"ff19\"> <span class=\"_ _4\"></span>azionari <span class=\"_ _4\"></span>(<span class=\"ff1a sc1\">\u201c<span class=\"ff1b\">Warrant<span class=\"ff19\"> </span></span>Fi<span class=\"_ _1\"></span>nanziatori\u201d<span class=\"ff19 sc0\">) <span class=\"_ _4\"></span>da <span class=\"_ _4\"></span>assegnare <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>favore di<span class=\"_ _4\"></span> Unicr<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>dit </span></span></span></span></span>S.p.A., <span class=\"_ _4\"></span>Intesa <span class=\"_ _4\"></span>San <span class=\"_ _4\"></span>Paolo <span class=\"_ _4\"></span>S.p.A., <span class=\"_ _4\"></span>Sace <span class=\"_ _4\"></span>S.p.A., <span class=\"_ _4\"></span>BNP <span class=\"_ _3\"></span>Paribas <span class=\"_ _4\"></span>SA <span class=\"_ _1\"></span>Succursale<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Italia, <span class=\"_ _4\"></span>Banca <span class=\"_ _4\"></span>Monte <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>Paschi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Siena S.p.A. <span class=\"_ _a\"></span>(<span class=\"ff1a sc1\">\u201cBanche <span class=\"_ _10\"></span>Finanziatrici<span class=\"_ _1\"></span>\u201d<span class=\"ff19 sc0\">) <span class=\"_ _10\"></span>destinati <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>ostituire, <span class=\"_ _f\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _a\"></span>effetto <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>Scissione <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>massimi <span class=\"_ _10\"></span>n\u00b0 <span class=\"_ _a\"></span>74.991.680 </span></span>\u201c<span class=\"ff1b\">Warrant<span class=\"ff19\"> <span class=\"_ _11\"> </span>Astaldi <span class=\"_ _b\"> </span>S.p.A. <span class=\"_ _11\"> </span>2020-</span></span>2023\u201d, <span class=\"_ _b\"> </span>che <span class=\"_ _11\"> </span>erano <span class=\"_ _b\"> </span>stati <span class=\"_ _11\"> </span>emessi <span class=\"_ _11\"> </span>in <span class=\"_ _b\"> </span>ragione <span class=\"_ _b\"> </span>degli <span class=\"_ _11\"> </span>accordi <span class=\"_ _b\"> </span>di <span class=\"_ _11\"> </span>finanziamento sottoscritti <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>2<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>agosto <span class=\"_ _a\"></span>2020 <span class=\"_ _f\"></span>tra, <span class=\"_ _10\"></span><span class=\"ff1b\">inter <span class=\"_ _f\"></span>alias</span>, <span class=\"_ _a\"></span>Astaldi <span class=\"_ _f\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>le <span class=\"_ _a\"></span>relative <span class=\"_ _a\"></span>Banche <span class=\"_ _a\"></span>Finanzia<span class=\"_ _1\"></span>trici <span class=\"_ _f\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>attribuiscono <span class=\"_ _f\"></span>il diritto <span class=\"_ _a\"></span>a <span class=\"_ _10\"></span>sottoscrivere <span class=\"_ _a\"></span>azioni <span class=\"_ _a\"></span>ordinarie <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>Webuild <span class=\"_ _a\"></span>S.p.A. <span class=\"_ _a\"></span>nel <span class=\"_ _10\"></span>rapporto <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>n\u00b0 <span class=\"_ _a\"></span>1 <span class=\"_ _10\"></span>azione <span class=\"_ _a\"></span>ogni <span class=\"_ _10\"></span>n\u00b0 <span class=\"_ _a\"></span>1 <span class=\"_ _11\"> </span><span class=\"ff1b\">Warrant</span> Finanziatori <span class=\"_ _4\"></span>entro il <span class=\"_ _4\"></span>5 lugli<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>2023, <span class=\"_ _1\"></span>nonch\u00e9 <span class=\"_ _4\"></span>(b) di <span class=\"_ _4\"></span>autorizzare <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Consiglio <span class=\"_ _4\"></span>di Ammi<span class=\"_ _4\"></span>nistrazione a <span class=\"_ _4\"></span>procedere a<span class=\"_ _1\"></span>lla materiale e<span class=\"_ _1\"></span>missione e<span class=\"_ _1\"></span> assegna<span class=\"_ _1\"></span>zione, ai <span class=\"_ _1\"></span>termini <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> condizioni <span class=\"_ _4\"></span>di cui al r<span class=\"_ _1\"></span>egolamento <span class=\"_ _1\"></span>dei <span class=\"ff1b\">Warrant</span> F<span class=\"_ _1\"></span>inanziatori,<span class=\"_ _4\"></span> in <span class=\"_ _a\"></span>via <span class=\"_ _f\"></span>s<span class=\"_ _0\"></span>cindibile<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>massime <span class=\"_ _f\"></span>n\u00b0 <span class=\"_ _a\"></span>15.223.311 <span class=\"_ _f\"></span>azioni <span class=\"_ _a\"></span>ordinarie <span class=\"_ _a\"></span>Webuild, <span class=\"_ _f\"></span>prive <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>nominale, <span class=\"_ _f\"></span>riservate all\u2019esercizio dell<span class=\"_ _1\"></span>a facolt\u00e0 di sottoscrizi<span class=\"_ _1\"></span>one (ad un prezzo unita<span class=\"_ _1\"></span>rio di \u20ac 1,133 per azione<span class=\"ff19\">) spe<span class=\"_ _0\"></span>ttant<span class=\"_ _1\"></span>e ai titolari </span>dei suddetti <span class=\"ff1b\">Warr<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>nt<span class=\"ff19\"> Finanzi<span class=\"_ _1\"></span>atori; </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">di <span class=\"_ _4\"></span>autorizzare <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>Consiglio <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>Amministrazione <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>procedere <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>materiale<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>emissione, <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>ia <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>cindibil<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>entro </span></span>il <span class=\"_ _11\"> </span>31 <span class=\"_ _11\"> </span>agosto <span class=\"_ _10\"> </span>2030, <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>massime <span class=\"_ _10\"> </span>n\u00b0 <span class=\"_ _11\"> </span>8.826.087 <span class=\"_ _10\"> </span>azioni <span class=\"_ _11\"> </span>ordinarie, <span class=\"_ _10\"> </span>pr<span class=\"_ _0\"></span>ive <span class=\"_ _10\"></span>di <span class=\"_ _11\"> </span>valore <span class=\"_ _11\"> </span>nominale, <span class=\"_ _11\"> </span>da <span class=\"_ _11\"> </span>riservare <span class=\"_ _11\"> </span>in sottoscrizione <span class=\"_ _10\"></span>ai <span class=\"_ _10\"></span>Creditori <span class=\"_ _10\"></span>Non <span class=\"_ _10\"> </span>Previsti <span class=\"_ _10\"> </span>(come <span class=\"_ _10\"> </span>definiti <span class=\"_ _10\"></span>nel <span class=\"_ _10\"> </span>Progetto <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>Scissione).<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Questi <span class=\"_ _11\"> </span>ultimi <span class=\"_ _10\"></span>avranno diritto <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>ricevere <span class=\"_ _f\"></span>azioni <span class=\"_ _a\"></span>Webuild <span class=\"_ _f\"></span>S.p.A. <span class=\"_ _a\"></span>in <span class=\"_ _f\"></span>funzione: <span class=\"_ _a\"></span>(a) <span class=\"_ _a\"></span>del <span class=\"_ _f\"></span>rapporto <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>conversione <span class=\"_ _f\"></span>dei <span class=\"_ _a\"></span>crediti <span class=\"_ _f\"></span>in <span class=\"_ _a\"></span>azioni previsto nel piano co<span class=\"_ _1\"></span>nc<span class=\"ff1a\">ordatario di Astal<span class=\"_ _1\"></span>di (ovverosia, <span class=\"_ _1\"></span>n\u00b0 12.493 azioni A<span class=\"_ _1\"></span>staldi per ogni \u20ac <span class=\"_ _1\"></span>100,00 di credito<span class=\"_ _1\"></span> </span>vantato), <span class=\"_ _0\"></span>nonch\u00e9 <span class=\"_ _2\"></span>(b) <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>Rapporto <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Assegnazione <span class=\"_ _0\"></span>(ovverosia <span class=\"_ _2\"></span>n\u00b0 <span class=\"_ _2\"></span>203 <span class=\"_ _0\"></span>azioni <span class=\"_ _2\"></span>Webuild <span class=\"_ _0\"></span>ogni <span class=\"_ _2\"></span>n\u00b0 <span class=\"_ _2\"></span>1.000 <span class=\"_ _2\"></span>azioni Astaldi). <span class=\"_ _1\"></span>Al rigua<span class=\"_ _4\"></span>rdo si <span class=\"_ _4\"></span>precisa che <span class=\"_ _4\"></span>nell\u2019esercizio <span class=\"_ _4\"></span>2022 sono <span class=\"_ _4\"></span>sta<span class=\"_ _0\"></span><span class=\"ff19\">te emes<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>ed a<span class=\"_ _1\"></span>ssegnate <span class=\"_ _4\"></span>in favore <span class=\"_ _4\"></span>di Creditori<span class=\"_ _4\"></span> </span>Non Previsti n\u00b0<span class=\"_ _1\"></span> 125.402 azi<span class=\"_ _1\"></span>oni ordinarie Webuil<span class=\"_ _1\"></span>d. Le <span class=\"_ _a\"></span>variazioni <span class=\"_ _a\"></span>interven<span class=\"_ _1\"></span>ute <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>corso <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _a\"></span>periodo <span class=\"_ _f\"></span>nelle <span class=\"_ _a\"></span>diverse <span class=\"_ _f\"></span>voci <span class=\"_ _10\"></span>che <span class=\"_ _f\"></span>compongono <span class=\"_ _f\"></span>il <span class=\"_ _10\"> </span>Patrimonio <span class=\"_ _a\"></span>netto <span class=\"_ _f\"></span>s<span class=\"_ _0\"></span>ono riepilogate nell<span class=\"_ _1\"></span>a tabella dei <span class=\"_ _1\"></span>movimenti esposta<span class=\"_ _1\"></span> unitamente ai pros<span class=\"_ _1\"></span>petti contabili<span class=\"_ _1\"></span>. 20.2 Riserva so<span class=\"_ _1\"></span>vrapprezzo azioni La <span class=\"_ _4\"></span>posta i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>commento <span class=\"_ _3\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>prevalentemente <span class=\"_ _4\"></span>riferita <span class=\"_ _4\"></span>all\u2019aumento <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>capitale<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>intervenu<span class=\"_ _1\"></span>to <span class=\"_ _4\"></span>in data<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>12 <span class=\"_ _4\"></span>novembre <span class=\"_ _4\"></span>2019 da <span class=\"_ _11\"> </span>parte <span class=\"_ _b\"> </span>della <span class=\"_ _11\"> </span>Webuild <span class=\"_ _11\"> </span>S<span class=\"_ _0\"></span>.p.A. <span class=\"_ _11\"> </span>al <span class=\"_ _b\"> </span>netto <span class=\"_ _11\"> </span>de<span class=\"_ _0\"></span>gli <span class=\"_ _11\"> </span>utilizzi <span class=\"_ _11\"> </span>effettuati <span class=\"_ _11\"> </span>nell\u2019esercizio <span class=\"_ _11\"> </span>2021 <span class=\"_ _b\"> </span>per <span class=\"_ _11\"> </span>effetto <span class=\"_ _b\"> </span>della <span class=\"_ _11\"> </span>delibera dell\u2019assemblea <span class=\"ff19\">dell<span class=\"_ _1\"></span>a Capogruppo t<span class=\"_ _1\"></span>enutasi in data <span class=\"_ _1\"></span>30 aprile 2021. </span>20.3 Altre Riserve Riserva legale La rise<span class=\"_ _1\"></span>rva legal<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> al <span class=\"_ _4\"></span>31 dicembre <span class=\"_ _4\"></span>2022 ha gi<span class=\"_ _1\"></span>\u00e0 raggiu<span class=\"_ _4\"></span>nto un qui<span class=\"_ _1\"></span>nto del <span class=\"_ _1\"></span>capita<span class=\"_ _1\"></span>le socia<span class=\"_ _1\"></span>le cos\u00ec <span class=\"_ _1\"></span>come richi<span class=\"_ _4\"></span>esto dall\u2019art.<span class=\"_ _1\"></span> 2430 del Codic<span class=\"_ _1\"></span>e Civile. Oneri accessori aument<span class=\"_ _1\"></span>o di capitale Al 31 dicembr<span class=\"_ _1\"></span>e <span class=\"ff1a\">2022, la riserva <span class=\"_ _1\"></span>\u201cOneri accessori<span class=\"_ _1\"></span> aumento di capita<span class=\"_ _1\"></span>le\u201d risulta n<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>gativa per \u20ac 11<span class=\"_ _1\"></span>,0 milioni. <span class=\"ff19\"> </span></span>La <span class=\"_ _10\"> </span>riserva <span class=\"_ _10\"> </span>in <span class=\"_ _11\"> </span>commento <span class=\"_ _10\"></span>accoglie <span class=\"_ _10\"></span>gli <span class=\"_ _10\"></span>oneri <span class=\"_ _11\"> </span>direttamen<span class=\"_ _1\"></span>te <span class=\"_ _10\"> </span>associati <span class=\"_ _10\"></span>agli <span class=\"_ _10\"></span>aumenti <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>capitale <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>Capogruppo<span class=\"_ _1\"></span> intervenuti in<span class=\"_ _1\"></span> data 12 nove<span class=\"_ _1\"></span>mbre 2019 (\u20ac <span class=\"_ _1\"></span>7,0 milioni) e <span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>ell\u2019esercizi<span class=\"_ _1\"></span>o 2014 (\u20ac 4 mil<span class=\"_ _1\"></span>ioni).<span class=\"ff19\"> </span>Azioni proprie in porta<span class=\"_ _1\"></span>foglio Riserva azioni propri<span class=\"_ _1\"></span>e in portafoglio  Il Consigl<span class=\"_ _1\"></span>io di <span class=\"_ _4\"></span>Amministrazi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>di We<span class=\"_ _1\"></span>build <span class=\"_ _4\"></span>S.p.A. \u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _4\"></span>autorizzato <span class=\"_ _1\"></span>dall\u2019Assemble<span class=\"_ _1\"></span>a Ordinari<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>28 a<span class=\"_ _1\"></span>prile <span class=\"_ _1\"></span>2022 all\u2019adozione <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>un <span class=\"_ _a\"></span>piano <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span><span class=\"ff19\">acquisto <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>disposizione <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>azioni <span class=\"_ _f\"></span>pr<span class=\"_ _0\"></span>oprie, <span class=\"_ _f\"></span>nei <span class=\"_ _a\"></span>termini <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>con <span class=\"_ _f\"></span>le <span class=\"_ _a\"></span>modalit\u00e0 <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>cui <span class=\"_ _f\"></span>alla </span>delibera <span class=\"_ _b\"> </span>di <span class=\"_\"> </span>detta<span class=\"_ _4\"></span> <span class=\"_\"> </span>Assemblea,<span class=\"_ _1\"></span> <span class=\"_\"> </span>(disp<span class=\"_ _1\"></span>onibile <span class=\"_ _b\"> </span>sul <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>ito <span class=\"_ _9\"> </span>in<span class=\"_ _1\"></span>ternet <span class=\"_ _b\"> </span>della <span class=\"_\"> </span>Soci<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _b\"> </span>www.webuildgrou<span class=\"_ _1\"></span>p.com <span class=\"_\"> </span>- <span class=\"_\"> </span>sezio<span class=\"_ _1\"></span>ne \u201cGovernance\u201d <span class=\"ff19\">- </span>\u201cAssemblea degli Azionisti\u201d).<span class=\"ff19\"> Al <span class=\"_ _0\"></span>31 dicembre 2022 <span class=\"_ _0\"></span>l</span>\u2019investimento complessi<span class=\"_ _1\"></span>vo in <span class=\"_ _0\"></span>azioni proprie<span class=\"_ _1\"></span> (n\u00b0 <span class=\"ls6\">17</span>.224.<span class=\"_ _1\"></span>895 <span class=\"ff1a\">azioni) \u00e8 par<span class=\"_ _1\"></span>i a \u20ac <span class=\"ff19\">28.074.755,<span class=\"_ _1\"></span>61<span class=\"ls3\">. </span> </span></span>Riserva azioni propri<span class=\"_ _1\"></span>e detenute da Societ\u00e0<span class=\"_ _1\"></span> del Gruppo All\u2019esito <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>effetto <span class=\"_ _2\"></span>dell\u2019operazio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Scissione<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stata <span class=\"_ _2\"></span>integrata <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>Riserva <span class=\"_ _0\"></span>Azioni <span class=\"_ _2\"></span>proprie <span class=\"_ _2\"></span>in <span class=\"_ _f\"></span><span class=\"ff19\">portafoglio <span class=\"_ _0\"></span>per </span>accogliere <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>azioni <span class=\"_ _10\"></span>Webuild <span class=\"_ _10\"></span>S.p.A.,<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>emesse <span class=\"_ _10\"></span>nel <span class=\"_ _10\"> </span>mese <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>novembre <span class=\"_ _10\"></span>2021 <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>favore <span class=\"_ _10\"> </span>degli <span class=\"_ _10\"> </span>azionisti <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>Astaldi<span class=\"_ _1\"></span>, assegnate <span class=\"_ _a\"></span>alle <span class=\"_ _f\"></span>Societ\u00e0 <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Gruppo <span class=\"_ _a\"></span>che <span class=\"_ _f\"></span>avevano <span class=\"_ _a\"></span>ricevuto <span class=\"_ _a\"></span>nell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _a\"></span>2020 <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>conversione<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>propri <span class=\"_ _a\"></span>crediti chirografi azioni Astal<span class=\"ff1a\">di di nuova emission<span class=\"_ _1\"></span>e (l\u2019\u201dAumento di Capitale per Conver<span class=\"_ _1\"></span>sione\u201d). Tenuto conto di quanto </span>sopra <span class=\"_ _a\"></span>rappresentato <span class=\"_ _a\"></span>e <span class=\"_ _10\"></span>considerato <span class=\"_ _a\"></span>altres\u00ec <span class=\"_ _a\"></span>il <span class=\"_ _10\"></span>rapporto <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>assegnazion<span class=\"_ _1\"></span>e <span class=\"_ _10\"></span>definito <span class=\"_ _a\"></span>nell\u2019ambito <span class=\"_ _a\"></span>della <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>cissio<span class=\"_ _1\"></span>ne, <span class=\"_ _10\"></span>le<span class=\"_ _1\"></span> Societ\u00e0 <span class=\"_\"> </span>del <span class=\"_\"> </span>Grup<span class=\"_ _1\"></span>po <span class=\"_\"> </span>incluse <span class=\"_\"> </span>nel <span class=\"_ _9\"> </span>perim<span class=\"_ _1\"></span>etro <span class=\"_\"> </span>di <span class=\"_\"> </span>consolidame<span class=\"_ _1\"></span>nto <span class=\"_\"> </span>risultano <span class=\"_\"> </span>detene<span class=\"_ _1\"></span>re <span class=\"_\"> </span>al <span class=\"_\"> </span>31 <span class=\"_\"> </span>dicembr<span class=\"_ _1\"></span>e <span class=\"_\"> </span>2022 <span class=\"_\"> </span>n\u00b0 3.485.9<span class=\"ls1e\">87</span> <span class=\"ff1a\">azioni di Webuil<span class=\"_ _4\"></span>d S.p.A. per un valore com<span class=\"_ _1\"></span>plessivo di ci<span class=\"_ _1\"></span>rca \u20ac 6,839 mil<span class=\"_ _1\"></span>ioni.<span class=\"ff19\"> </span></span>Riserva assegnazione a<span class=\"_ _1\"></span>zioni LTI La \u201cRis<span class=\"_ _1\"></span>erva a<span class=\"_ _1\"></span>ssegnazione <span class=\"_ _4\"></span>azioni LTI\u201d<span class=\"_ _1\"></span> (<span class=\"ff1b\">Long <span class=\"_ _1\"></span>Term <span class=\"_ _1\"></span>Incentive <span class=\"_ _1\"></span>Plan<span class=\"ff19\">) a<span class=\"_ _1\"></span>ccoglie <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>valutazione <span class=\"_ _1\"></span>del <span class=\"ff1b\">f<span class=\"_ _1\"></span>air val<span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>e<span class=\"ff19\"> del<span class=\"_ _1\"></span> piano <span class=\"_ _4\"></span>di </span></span></span></span>incentivo <span class=\"_ _a\"></span>a <span class=\"_ _10\"></span>lungo <span class=\"_ _a\"></span>termine <span class=\"_ _a\"></span>avviato <span class=\"_ _10\"></span>nel <span class=\"_ _a\"></span>2020. <span class=\"_ _a\"></span>In<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>data <span class=\"_ _a\"></span>11 <span class=\"_ _10\"></span>marzo <span class=\"_ _a\"></span>2020 <span class=\"_ _10\"></span>il <span class=\"_ _a\"></span>Consiglio <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>Amministrazio<span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>Salini Impregilo <span class=\"_ _0\"></span>S.p.A., <span class=\"_ _0\"></span>ora <span class=\"_ _2\"></span>Webui<span class=\"_ _1\"></span>ld <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>.p.A., <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>approvato <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>linee <span class=\"_ _2\"></span>generali e <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>schema <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>golamento <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>piano <span class=\"_ _0\"></span>di incentivazione <span class=\"_ _0\"></span>rivolto <span class=\"_ _2\"></span>a <span class=\"_ _f\"></span>taluni <span class=\"_ _0\"></span>dipendenti, <span class=\"_ _2\"></span>collaboratori <span class=\"_ _0\"></span>e/o <span class=\"_ _f\"></span>amministratori<span class=\"_ _4\"></span> <span class=\"_ _f\"></span>investiti<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>particolari <span class=\"_ _2\"></span>cariche <span class=\"_ _2\"></span>della Societ\u00e0 e<span class=\"_ _0\"></span>/o delle <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _0\"></span>dalla s<span class=\"_ _0\"></span>tessa <span class=\"_ _0\"></span>controllate<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>direttamente <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>indirettam<span class=\"_ _1\"></span>ente, ai <span class=\"_ _0\"></span>sensi <span class=\"_ _0\"></span>dell\u2019art. <span class=\"_ _0\"></span>2359 <span class=\"_ _0\"></span>Codice Civile <span class=\"_ _0\"></span>(l<span class=\"ff1a\">e <span class=\"_ _0\"></span>\u201cControllate\u201d e, <span class=\"_ _2\"></span>congiuntam<span class=\"_ _1\"></span>ente <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>Societ\u00e0, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>\u201cGruppo\u201d) denominato <span class=\"_ _0\"></span>\u201cPiano <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span><span class=\"ff1b\">Performance <span class=\"_ _0\"></span>Shares<span class=\"ff19\"> </span></span></span>Salini <span class=\"_ _0\"></span>Impregilo <span class=\"_ _2\"></span>2020 <span class=\"_ _2\"></span>- <span class=\"_ _2\"></span><span class=\"ff1a\">2022\u201d <span class=\"_ _2\"></span>(il <span class=\"_ _2\"></span>\u201cPiano\u201d). <span class=\"_ _0\"></span>Il <span class=\"_ _2\"></span>Piano <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stato <span class=\"_ _2\"></span>poi <span class=\"_ _2\"></span>approvato<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>dall\u2019Assemblea <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span>azionisti <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>Salini </span>Impregilo (ora Webuil<span class=\"_ _1\"></span>d). Il Consiglio di Amministrazion<span class=\"_ _1\"></span>e della Capogruppo tenutos<span class=\"_ _1\"></span>i in data 28 luglio 2022, sulla<span class=\"_ _1\"></span> base <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>oposte <span class=\"_ _0\"></span>formulate <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>Comitato <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Remunerazione <span class=\"_ _0\"></span>e <span class=\"_ _f\"></span>le <span class=\"_ _0\"></span>Nomine <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>parere <span class=\"_ _2\"></span>favorevole <span class=\"_ _0\"></span>del Collegio Sindaca<span class=\"_ _1\"></span>le, ha fis<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ato in massi<span class=\"_ _1\"></span>me n. 8.<span class=\"_ _1\"></span>653.525 il nu<span class=\"_ _1\"></span>mero di<span class=\"_ _1\"></span> azioni ordinarie Webuild <span class=\"_ _1\"></span>S.p.A. a ser<span class=\"_ _1\"></span>vizio del<span class=\"_ _4\"></span> Piano <span class=\"_ _a\"></span>(quale <span class=\"_ _f\"></span>numero <span class=\"_ _a\"></span>massimo <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>azioni <span class=\"_ _a\"></span>ordinarie <span class=\"_ _f\"></span>Webuild <span class=\"_ _a\"></span>S.p.A. <span class=\"_ _a\"></span>assegna<span class=\"_ _1\"></span>bili <span class=\"_ _f\"></span>in <span class=\"_ _a\"></span>caso <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>raggiungimento <span class=\"_ _f\"></span>degli Obiettivi di P<span class=\"_ _1\"></span>erformance de<span class=\"_ _1\"></span>l Piano pari o sup<span class=\"_ _1\"></span>eriore al 120%). Il totale della ri<span class=\"_ _1\"></span>serva al 31 dicembre 2<span class=\"_ _1\"></span>022 amm<span class=\"ff1a\">onta a c<span class=\"_ _4\"></span>irca \u20ac 12,1 milioni.<span class=\"ff19\"> </span></span>Riserva adeguamento<span class=\"_ _1\"></span> inflazione La <span class=\"_ _11\"> </span>Riserva <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>commento <span class=\"_ _11\"> </span>si <span class=\"_ _11\"> </span>riferisce <span class=\"_ _11\"> </span>all\u2019applica<span class=\"_ _1\"></span>zione <span class=\"_ _11\"> </span>dei<span class=\"ff1b\"> <span class=\"_ _b\"> </span>requirement<span class=\"ff19\"> <span class=\"_ _10\"> </span></span></span>previsti <span class=\"_ _11\"> </span>dallo <span class=\"_ _11\"> </span>IAS <span class=\"_ _11\"> </span>29 <span class=\"_ _b\"> </span>\u201c<span class=\"ff19\">Rendicontazione<span class=\"_ _1\"></span> </span>contabile <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>economie <span class=\"_ _0\"></span>iper-<span class=\"ff1a\">inflazionate\u201d per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>predisposizione <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>bilanci <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lle e<span class=\"_ _0\"></span>ntit\u00e0 <span class=\"_ _0\"></span>argentine <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cui <span class=\"_ _f\"></span></span>moneta<span class=\"_ _1\"></span> funzionale \u00e8 <span class=\"_ _1\"></span>rappresentata <span class=\"_ _4\"></span>dalla moneta locale.  Riserva IFRS 2 La <span class=\"_ _b\"> </span>riserva <span class=\"_ _11\"> </span>\u201cI<span class=\"_ _0\"></span>FRS <span class=\"_ _b\"> </span>2 <span class=\"_ _b\"> </span>Pagamenti<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>basati <span class=\"_ _b\"> </span>su <span class=\"_ _b\"> </span>azioni\u201d <span class=\"_ _b\"> </span>accoglie <span class=\"_ _11\"> </span>(i) <span class=\"_ _b\"> </span>per<span class=\"_ _0\"></span><span class=\"ff19\"> <span class=\"_ _b\"> </span></span><span class=\"ls6\">\u20ac <span class=\"_ _b\"> </span></span><span class=\"ff19\">26,9 <span class=\"_ _b\"> </span>milioni <span class=\"_ _b\"> </span>il <span class=\"_ _b\"> </span><span class=\"ff1b\">fair <span class=\"_ _b\"> </span>value</span> <span class=\"_ _b\"> </span>delle <span class=\"_ _b\"> </span>azioni <span class=\"_ _b\"> </span>che<span class=\"_ _1\"></span> </span>potrebbero <span class=\"_ _4\"></span>essere emes<span class=\"_ _1\"></span>se <span class=\"ff1a\">\u2013</span> <span class=\"_ _4\"></span>secondo qua<span class=\"_ _1\"></span>nto pr<span class=\"_ _1\"></span>evisto <span class=\"_ _1\"></span>dalla <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>ocedura <span class=\"_ _1\"></span>di co<span class=\"_ _4\"></span>ncordato della<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>x Astaldi <span class=\"_ _4\"></span>omologata e <span class=\"_ _2\"></span>tenuto <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span>impegni <span class=\"_ _0\"></span>presi <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>Capogruppo <span class=\"_ _0\"></span>nell\u2019ambito <span class=\"_ _0\"></span>dell\u2019operazione <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>scissione <span class=\"_ _2\"></span>\u2013<span class=\"ff19\"> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>conversione<span class=\"_ _1\"></span> </span>dei debiti chirografi da accertare (i.e. i f<span class=\"_ _0\"></span>ondi rischi) e (ii) per \u20ac 44,5 milioni il <span class=\"_ _2\"></span><span class=\"ff1b\">fa<span class=\"_ _0\"></span>ir value<span class=\"ff19\"> dei <span class=\"_ _0\"></span></span>warrant<span class=\"ff19\"> concessi all<span class=\"_ _1\"></span>e </span></span>banche finanzia<span class=\"_ _1\"></span>trici della ex Astal<span class=\"_ _1\"></span>di S.p.A. 20.4 Altre componenti<span class=\"_ _1\"></span> del conto economico compl<span class=\"_ _1\"></span>essivo<span class=\"fc1b sce\"> </span>In <span class=\"_\"> </span>relazi<span class=\"_ _1\"></span>one <span class=\"_ _9\"> </span>all<span class=\"_ _1\"></span>e <span class=\"_\"> </span>altre <span class=\"_ _b\"> </span>componenti <span class=\"_ _b\"> </span>di <span class=\"_\"> </span>conto <span class=\"_ _b\"> </span>economico <span class=\"_\"> </span>com<span class=\"_ _1\"></span>plessivo, <span class=\"_ _b\"> </span>la <span class=\"_\"> </span>princ<span class=\"_ _1\"></span>ipale <span class=\"_\"> </span>varia<span class=\"_ _1\"></span>zione <span class=\"_ _b\"> </span>\u00e8 <span class=\"_\"> </span>imputabil<span class=\"_ _1\"></span>e all\u2019effetto <span class=\"_ _f\"></span>positivo <span class=\"_ _a\"></span>dell\u2019oscillazi<span class=\"_ _1\"></span>one <span class=\"_ _a\"></span>dei <span class=\"_ _10\"></span>cambi <span class=\"_ _f\"></span>riferita <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>fluttuazione <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Dollaro <span class=\"_ _a\"></span>Americano <span class=\"_ _f\"></span>con <span class=\"_ _10\"></span>riguardo<span class=\"_ _4\"></span> <span class=\"_ _10\"></span>in<span class=\"_ _1\"></span> particolare <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>Unidos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>El <span class=\"_ _2\"></span>Canal <span class=\"_ _0\"></span>S.A. <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>al <span class=\"_ _0\"></span>Grupp<span class=\"ff1a\">o <span class=\"_ _2\"></span>Lane <span class=\"_ _2\"></span>parzialmente <span class=\"_ _0\"></span>compensato <span class=\"_ _2\"></span>dall\u2019effetto <span class=\"_ _0\"></span>negativo </span>delle entit\u00e0 con <span class=\"_ _1\"></span>divisa Peso <span class=\"_ _4\"></span>Ar<span class=\"_ _0\"></span>gentino. 20.5 Utili e perdite a n<span class=\"_ _1\"></span>uovo  La <span class=\"_ _17\"> </span>variazione <span class=\"_ _16\"> </span>della <span class=\"_ _17\"> </span>posta <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>commento <span class=\"_ _16\"> </span>\u00e8 <span class=\"_ _14\"> </span>princip<span class=\"_ _1\"></span>almente <span class=\"_ _16\"> </span>riconducibile <span class=\"_ _17\"> </span>alla <span class=\"_ _17\"> </span>destinazion<span class=\"_ _1\"></span>e <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>risultato dell\u2019esercizi<span class=\"_ _1\"></span>o 2021 e<span class=\"_ _0\"></span> agli effetti derivanti dall\u2019acquisizione delle interessenze di minoranza<span class=\"_ _1\"></span> per le socie<span class=\"_ _0\"></span>t\u00e0 DIRPA 2 S.C. a r.l., Co<span class=\"_ _1\"></span>ssi Costruzioni S.p.<span class=\"_ _1\"></span>A., Mosconi S.<span class=\"_ _1\"></span>r.l. e Infraflegrea<span class=\"_ _1\"></span> Progetto S.p<span class=\"_ _1\"></span>.A.<span class=\"_ _0\"></span> 20.6 La delibera d<span class=\"_ _1\"></span>ell\u2019assemblea della<span class=\"_ _1\"></span> capogruppo in merito al<span class=\"_ _1\"></span>la destinazione <span class=\"_ _1\"></span>del ris<span class=\"_ _0\"></span>ultato dell\u2019esercizio 20<span class=\"_ _1\"></span>21<span class=\"ff19\"> </span>L\u2019Assemblea d<span class=\"_ _1\"></span>egli Azionisti della<span class=\"_ _1\"></span> Capogruppo, te<span class=\"_ _1\"></span>nutasi in dat<span class=\"_ _1\"></span>a 28 aprile 20<span class=\"_ _1\"></span>22, ha deliberat<span class=\"_ _1\"></span>o quanto segu<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>:<span class=\"_ _0\"></span><span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">di cop<span class=\"_ _4\"></span>rire la <span class=\"_ _4\"></span>perdita <span class=\"_ _4\"></span>di \u20ac <span class=\"_ _4\"></span>245.727.865,15 <span class=\"_ _4\"></span>risultante <span class=\"_ _4\"></span>dal bila<span class=\"_ _1\"></span>ncio di <span class=\"_ _4\"></span>esercizio <span class=\"_ _4\"></span>2021 <span class=\"_ _1\"></span>mediante <span class=\"_ _4\"></span>utilizzo <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>riserve </span></span>distribuibili;<span class=\"_ _1\"></span> \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">di <span class=\"_ _f\"></span>distribuire <span class=\"_ _f\"></span>agli <span class=\"_ _f\"></span>Azionisti <span class=\"_ _f\"></span>ordinari <span class=\"_ _f\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _f\"></span>risparmio, <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>dividendo <span class=\"_ _f\"></span>pari <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>\u20ac <span class=\"_ _a\"></span>0,055, <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>lordo <span class=\"_ _a\"></span>della <span class=\"_ _f\"></span>ritenuta <span class=\"_ _f\"></span>di </span></span>legge, <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>ciascuna <span class=\"_ _4\"></span>azione <span class=\"_ _3\"></span>ordinaria <span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>risparmio <span class=\"_ _3\"></span>es<span class=\"_ _0\"></span>istente <span class=\"_ _3\"></span>ed <span class=\"_ _4\"></span>avente <span class=\"_ _3\"></span>diritto <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>dividendo <span class=\"_ _3\"></span>alla <span class=\"_ _4\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>stacco della <span class=\"_ _10\"></span>cedola <span class=\"_ _10\"></span>(per <span class=\"_ _10\"> </span>un <span class=\"_ _11\"> </span>valore <span class=\"_ _10\"></span>complessivo <span class=\"_ _10\"></span>che <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"> </span>risultato <span class=\"_ _10\"></span>pari <span class=\"_ _10\"> </span>alla <span class=\"_ _10\"> </span>data <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>pagame<span class=\"_ _0\"></span><span class=\"ff1a\">nto <span class=\"_ _10\"> </span>del <span class=\"_ _10\"> </span>dividendo <span class=\"_ _10\"> </span>a <span class=\"_ _11\"> </span>\u20ac </span>54.217.104,<span class=\"_ _1\"></span>9<span class=\"ls1e\">8)<span class=\"_ _0\"></span></span>. 20.7 Capitale e ri<span class=\"_ _1\"></span>serve di terzi  Il <span class=\"_ _2\"></span>capitale <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>riserve <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>terzi <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>movimentate <span class=\"_ _0\"></span>nell\u2019esercizio <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>commento <span class=\"_ _0\"></span>essenzialmente <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>effetto <span class=\"_ _2\"></span>del risultat<span class=\"ff1a\">o di <span class=\"_ _1\"></span>periodo (\u20ac <span class=\"_ _4\"></span>6,6 milioni) e d<span class=\"_ _1\"></span>elle altr<span class=\"_ _1\"></span>e componenti <span class=\"_ _4\"></span>economiche comple<span class=\"_ _1\"></span>ssive (\u20ac <span class=\"_ _1\"></span>4,0 milioni<span class=\"_ _4\"></span>)<span class=\"_ _0\"></span>, oltre ch<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> in </span>relazione <span class=\"_ _2\"></span>ai <span class=\"_ _0\"></span>versamenti <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>equity <span class=\"_ _2\"></span>da <span class=\"_ _0\"></span>parte <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>Soci <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>Galfar <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>alini <span class=\"_ _0\"></span>Impregilo <span class=\"_ _2\"></span>Cimolai <span class=\"_ _0\"></span>J<span class=\"_ _2\"></span>oint <span class=\"_ _2\"></span>Venture <span class=\"_ _0\"></span>(progetto <span class=\"_ _2\"></span>Al Khor - complesso sporti<span class=\"_ _1\"></span>vo) e alle en<span class=\"_ _0\"></span>tit\u00e0 del Gruppo <span class=\"_ _1\"></span>Lane (Lane Securit<span class=\"_ _1\"></span>y Paving Joint Venture e Lane Cabot Yard Joint Venture<span class=\"ls2b\">).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__70": {
   "value": "20.8 <span class=\"_ _e\"> </span>Informazioni <span class=\"_ _e\"> </span>sulle <span class=\"_ _16\"> </span>Societ\u00e0<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>del <span class=\"_ _e\"> </span>Gruppo <span class=\"_ _e\"> </span>consolidate <span class=\"_ _e\"> </span>integralmente <span class=\"_ _e\"> </span>con <span class=\"_ _e\"> </span>significative <span class=\"_ _16\"> </span>int<span class=\"_ _1\"></span>eressenze <span class=\"_ _e\"> </span>di minoranza   Ai <span class=\"_ _e\"> </span>fini <span class=\"_ _e\"> </span>della <span class=\"_ _e\"> </span>predisposi<span class=\"_ _1\"></span>zione <span class=\"_ _e\"> </span>della<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>presente <span class=\"_ _e\"> </span>informativa <span class=\"_ _e\"> </span>le <span class=\"_ _e\"> </span>interessenze<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>minoranza <span class=\"_ _e\"> </span>sono <span class=\"_ _e\"> </span>consid<span class=\"_ _1\"></span>erate significative <span class=\"_ _4\"></span>in bas<span class=\"_ _1\"></span>e all<span class=\"_ _1\"></span>a r<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>lativa <span class=\"_ _4\"></span>incidenza sul <span class=\"_ _4\"></span>patrimonio <span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span>tto <span class=\"_ _4\"></span>del prese<span class=\"_ _1\"></span>nte <span class=\"_ _1\"></span>bilancio <span class=\"_ _4\"></span>consolidato <span class=\"_ _1\"></span>e qua<span class=\"_ _4\"></span>ndo i <span class=\"_ _4\"></span>dati contabili dell<span class=\"_ _1\"></span>e Societ\u00e0 Controlla<span class=\"_ _1\"></span>te in questione so<span class=\"_ _1\"></span>no ritenuti ril<span class=\"_ _1\"></span>evanti per il<span class=\"_ _1\"></span> letto<span class=\"_ _0\"></span>re del bilancio<span class=\"_ _4\"></span>. Riepilogo <span class=\"_ _c\"> </span>dei <span class=\"_ _d\"> </span>principali <span class=\"_\"> </span>dati <span class=\"_ _d\"> </span>anagrafici <span class=\"_ _c\"> </span>ed <span class=\"_ _c\"> </span>e<span class=\"_ _0\"></span>conomici<span class=\"_ _1\"></span> <span class=\"_ _c\"> </span>f<span class=\"_ _0\"></span>inanziari <span class=\"_\"> </span>de<span class=\"_ _0\"></span>lle <span class=\"_ _c\"> </span>Societ\u00e0 <span class=\"_ _c\"> </span>Controllate <span class=\"_ _d\"> </span>con <span class=\"_\"> </span>s<span class=\"_ _0\"></span>ignificative<span class=\"_ _4\"></span> interessenze di mino<span class=\"_ _1\"></span>ranza SA.PI. NOR Salini<span class=\"fca sc0\"> </span>Galfar - Salini<span class=\"fca sc0\"> </span>SLC Snowy<span class=\"fca sc0\"> </span>Salini Saudi<span class=\"fca sc0\"> </span>Western Station<span class=\"fca sc0\"> </span>(valori in \u20ac/000)<span class=\"ff19\"> </span>Impregilo -<span class=\"fca sc0\"> </span>Impregilo -<span class=\"fca sc0\"> </span>Hydro Joint<span class=\"fca sc0\"> </span>Arabia Ltd Co<span class=\"fca sc0\"> </span>J.V.<span class=\"fca sc0\"> </span>Pizzarotti J.V.<span class=\"fca sc0\"> </span>Cimolai J.V.<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Venture<span class=\"fca sc0\"> </span> linea ferroviaria<span class=\"fca sc0\"> </span>Al Khor -<span class=\"fca sc0\"> </span>Metropolitane<span class=\"fca sc0\"> </span>Linea 3 della<span class=\"fca sc0\"> </span>Centrali<span class=\"fca sc0\"> </span>Nykirke -<span class=\"fca sc0\"> </span>complesso<span class=\"fca sc0\"> </span>ed edilizia civile<span class=\"fca sc0\"> </span>metropolitana di<span class=\"fca sc0\"> </span>idroelettriche<span class=\"fca sc0\"> </span>Progetto Barkaker<span class=\"fca sc0\"> </span>sportivo<span class=\"fca sc0\"> </span>Riyadh<span class=\"fca sc0\"> </span>nello Snowy<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Paese  Norvegia<span class=\"fca sc0\"> </span>Qatar<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Arabia<span class=\"fca sc0\"> </span>Arabia<span class=\"fca sc0\"> </span>Australia<span class=\"fca sc0\"> </span>Percentuale posseduta dai terzi  49,0%<span class=\"fca sc0\"> </span>60,0%<span class=\"fca sc0\"> </span>49,0%<span class=\"fca sc0\"> </span>49,0%<span class=\"fca sc0\"> </span>35,0%<span class=\"fca sc0\"> </span>Risultato netto di pertinenza dei terzi  7.272<span class=\"fca sc0\"> </span> (657)<span class=\"fca sc0\"> </span>4.351<span class=\"fca sc0\"> </span>37<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>18.778<span class=\"fca sc0\"> </span>Interessi di minoranza  14.129<span class=\"fca sc0\"> </span>132.352<span class=\"fca sc0\"> </span>14.862<span class=\"fca sc0\"> </span>20.706<span class=\"fca sc0\"> </span>36.805<span class=\"fca sc0\"> </span>Informazioni finanziarie  Principali dati patrimoniali  Attivit\u00e0 correnti 83.375 329.405 356.812 132.337 224.322 Attivit\u00e0 non correnti 3.325 - 15.895 - 254.269 Passivit\u00e0 correnti 49.682 108.603 337.893 90.081 371.833 Passivit\u00e0 non correnti  8.184 216<span class=\"ls0\"> </span>4.482 - 1.602 Patrimonio netto  28.834 220.587 30.331 42.257 105.157 Principali dati economici Ricavi  205.582 18.596 293.631 2.473 902.604 Risultato d'esercizio  14.840 (1.095) 8.879 75<span class=\"ls0\"> </span>53.651 Totale conto economico complessivo  1.346 3.540 34<span class=\"ls0\"> </span>2.457 2.065 Principali dati finanziari  Disponibilit\u00e0 liquide all'inizio dell'anno 42.877 693<span class=\"ls0\"> </span>28.378 365<span class=\"ls0\"> </span>40.618 Liquidit\u00e0 generata (assorbita) nell'esercizio (11.256) (<span class=\"ls1c\">33</span>) 97.974 (<span class=\"ls1c\">119</span>) (<span class=\"ls1c\">433</span>) Disponibilit\u00e0 liquide alla fine dell'anno 31.621 660<span class=\"ls0\"> </span>126.352 246<span class=\"ls0\"> </span>40.185 L\u2019elenco <span class=\"_ _f\"></span>completo <span class=\"_ _2\"></span>delle <span class=\"_ _f\"></span>Societ\u00e0 <span class=\"_ _f\"></span>Controllate <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>partecipazioni <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>minoranza <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _a\"></span>riportato <span class=\"_ _a\"></span>nell\u2019allegato <span class=\"_ _2\"></span>\u201cElenco delle Societ\u00e0 d<span class=\"_ _1\"></span>el Gruppo W<span class=\"_ _1\"></span>ebuild\u201d in calce al<span class=\"_ _1\"></span>le note espli<span class=\"_ _1\"></span>cative al bilancio c<span class=\"_ _4\"></span>onsolidato.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>Si s<span class=\"_ _1\"></span>egnala <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>con <span class=\"_ _4\"></span>riferimento <span class=\"_ _4\"></span>ai consorzi <span class=\"_ _4\"></span>e alle<span class=\"_ _1\"></span> soci<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _4\"></span>consortili di <span class=\"_ _4\"></span>diritto ita<span class=\"_ _4\"></span>liano e <span class=\"_ _4\"></span>alle Soci<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>copo <span class=\"_ _1\"></span>estere, l\u2019accesso <span class=\"_\"> </span>all<span class=\"_ _1\"></span>e <span class=\"_\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0<span class=\"ff19\"> <span class=\"_\"> </span>e <span class=\"_\"> </span>la <span class=\"_ _b\"> </span>possibilit\u00e0 <span class=\"_\"> </span>di <span class=\"_\"> </span>uti<span class=\"_ _1\"></span>lizzarle <span class=\"_\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_\"> </span>estingu<span class=\"_ _1\"></span>ere <span class=\"_\"> </span>le <span class=\"_ _b\"> </span>passivit\u00e0 <span class=\"_\"> </span>del <span class=\"_\"> </span>Gru<span class=\"_ _1\"></span>ppo <span class=\"_\"> </span>\u00e8 <span class=\"_\"> </span>g<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>neralmen<span class=\"_ _1\"></span>te </span>assoggettata<span class=\"_ _1\"></span> a una discipli<span class=\"_ _1\"></span>na di a<span class=\"_ _1\"></span>pprovazione<span class=\"_ _1\"></span> da parte <span class=\"_ _1\"></span>di maggioranze<span class=\"_ _1\"></span> qualificate<span class=\"_ _1\"></span> dei part<span class=\"_ _1\"></span>ecipanti a tut<span class=\"_ _4\"></span>ela delle esigenze operat<span class=\"_ _1\"></span>ive delle co<span class=\"_ _1\"></span>mmesse di rif<span class=\"_ _1\"></span>erimento. Raccor<span class=\"_ _1\"></span>do tr<span class=\"_ _4\"></span>a il pa<span class=\"_ _1\"></span>trimonio <span class=\"_ _4\"></span>netto e<span class=\"_ _1\"></span>d il <span class=\"_ _4\"></span>ris<span class=\"_ _0\"></span>ulta<span class=\"_ _4\"></span>to di W<span class=\"_ _3\"></span>ebuild S.p.A. c<span class=\"_ _1\"></span>on i<span class=\"_ _1\"></span>l pa<span class=\"_ _4\"></span>trimonio netto<span class=\"_ _4\"></span> ed il <span class=\"_ _4\"></span>ris<span class=\"_ _0\"></span>ulta<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>consolida<span class=\"_ _4\"></span>ti<span class=\"_ _0\"></span><span class=\"ff19\"> </span>La <span class=\"_ _0\"></span>tabella seguente<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>espone <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>riconciliazione tra il <span class=\"_ _0\"></span>patrimonio <span class=\"_ _2\"></span>netto ed <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>risulta<span class=\"_ _4\"></span>to <span class=\"_ _0\"></span>della Capogruppo <span class=\"_ _2\"></span>W<span class=\"_ _4\"></span>ebuild <span class=\"_ _0\"></span>e le corrisponde<span class=\"_ _1\"></span>nti v<span class=\"_ _4\"></span>oci consolidat<span class=\"_ _4\"></span>e.<span class=\"ff19\"> </span>Patrimonio netto<span class=\"fca sc0\"> </span>Risultato<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Valori in Euro/000 Patrimonio netto e risultato Webuild S.p.A. al 31 dicembre 2022<span class=\"_ _0\"></span> 1.541.168<span class=\"fca sc0\"> </span>(69.557)<span class=\"fca sc0\"> </span>Elisione valore di carico ed effetti valutazione partecipazioni consoli<span class=\"_ _1\"></span>date della capogruppo<span class=\"_ _0\"></span> (2.200.796)<span class=\"fca sc0\"> </span>112.463<span class=\"fca sc0\"> </span>Elisione fondi rischi su partecipazioni consolidate della capogruppo 62.591<span class=\"fca sc0\"> </span>23.768<span class=\"fca sc0\"> </span>Eliminazione dividendi riconosciuti a Webuild S.p.A. -<span class=\"fca sc0\"> </span>(206.621)<span class=\"fca sc0\"> </span>Patrimoni netti e risultati delle societ\u00e0 del gruppo 1.857.142<span class=\"fca sc0\"> </span>186.288<span class=\"fca sc0\"> </span>Azioni Proprie (6.839)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Altre scritture di consolidamento Elisione fondi svalutazione crediti riferito alle societ\u00e0 controllate 169.308<span class=\"fca sc0\"> </span>16.248<span class=\"fca sc0\"> </span>Purchase price allocation 113.687<span class=\"fca sc0\"> </span>(44.781)<span class=\"fca sc0\"> </span>Differenze cambio sospese (al netto dei relativi effetti fiscali) -<span class=\"fca sc0\"> </span>(19.426)<span class=\"fca sc0\"> </span>Eliminazione effetti consolidato fiscale 42.448<span class=\"fca sc0\"> </span>11.510<span class=\"fca sc0\"> </span>Patrimonio netto e risultato di gruppo 1.578.709<span class=\"fca sc0\"> </span>9.893<span class=\"fca sc0\"> </span>Patrimonio netto e risultato degli azionisti di minoranza 356.365<span class=\"fca sc0\"> </span>6.637<span class=\"fca sc0\"> </span>Patrimonio netto e risultato consolidato al 31 dicembre 2022<span class=\"_ _0\"></span> 1.935.074<span class=\"fca sc0\"> </span>16.530",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__71": {
   "value": "21. Finanziamenti bancari, altri finanziamenti, sco<span class=\"_ _4\"></span>perti bancari e quota corr<span class=\"_ _1\"></span>ente di finanziamenti<span class=\"ff19\"> </span>Si espone di se<span class=\"_ _1\"></span>guito la s<span class=\"_ _4\"></span>truttura dell<span class=\"_ _1\"></span>\u2019indebitamen<span class=\"_ _4\"></span>to fina<span class=\"_ _1\"></span>nziario comples<span class=\"_ _1\"></span>sivo del<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Gruppo W<span class=\"_ _4\"></span>ebuild.<span class=\"ff19\"> </span>31 dicembre 2021 31 dicembre 2022 Quota<span class=\"fca sc0\"> </span>Quota<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Quota esigibile<span class=\"fca sc0\"> </span>Quota<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>esigibile oltre<span class=\"fca sc0\"> </span>corrente<span class=\"fca sc0\"> </span>oltre 12 mesi<span class=\"fca sc0\"> </span>corrente<span class=\"fca sc0\"> </span>12 mesi<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Finanziamenti bancari <span class=\"ff1b\">corporate</span> 241.747 454.793 696.540 230.321 74.062 304.383 Finanziamenti bancari di costruzioni 24.209 54.419 78.628 7.585 71.935 79.520 Finanziamenti bancari concessioni  11.267 1.289 12.556 10.407 1.293 11.700 Altri finanziamenti  33.527 114.599 148.126 21.645 115.737 137.382 Totale finanziamenti bancari e altri 310.750 625.100 935.850 269.958 263.027 532.985 finanziamenti Scoperti bancari - 13.244 13.244 - 2.452 2.452 Debiti verso societ\u00e0 di <span class=\"ff1b\">factoring</span>  - 21.088 21.088 - 18.558 18.558 Debiti finanziari verso societ\u00e0 del gruppo 6.515 7.634 14.149 6.309 13.382 19.691 non consolidate Totale 317.265 667.066 984.331 276.267 297.419 573.686 Finanziamenti bancari co<span class=\"_ _4\"></span>rporate La posta in comm<span class=\"_ _1\"></span>ento \u00e8 ascrivibil<span class=\"_ _1\"></span>e, alla chiusura <span class=\"_ _1\"></span>dell\u2019esercizi<span class=\"_ _1\"></span>o in corso, a fina<span class=\"_ _4\"></span>nziamenti a scadenza (<span class=\"ff1b\">Term Loan<span class=\"ff19 lsf\">) </span></span>riferiti alla Ca<span class=\"_ _1\"></span>pogruppo Webuil<span class=\"_ _1\"></span>d S.p.A. Si riportano di s<span class=\"_ _1\"></span>eguito il rela<span class=\"_ _1\"></span>tivo dettaglio. 31 dicembre 2021 31<span class=\"ls0\"> dicembre 2022 </span>Paese<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Quota<span class=\"fca sc0\"> </span>Quota non<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Quota<span class=\"fca sc0\"> </span>Quota non<span class=\"fca sc0\"> </span>passivit\u00e0<span class=\"fca sc0\"> </span>corrente<span class=\"fca sc0\"> </span>corrente<span class=\"fca sc0\"> </span>passivit\u00e0<span class=\"fca sc0\"> </span>corrente<span class=\"fca sc0\"> </span>corrente<span class=\"fca sc0\"> </span>finanziarie<span class=\"fca sc0\"> </span>finanziarie<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Banca IMI - <span class=\"ff1b\">Term Loan</span> Italia 444.285 392.660 51.625 52.503 20.570 31.933 BPER  Italia 100.513 932<span class=\"ls0\"> </span>99.581 102.829 31.500 71.329 Banca Popolare di Milano Italia 56.498 9.956 46.542 47.293 20.234 27.059 Banca IMI Yuma  Colombia 44.365 365<span class=\"ls0\"> </span>44.000 101.563 1.563 100.000 Banca Popolare di Lodi Italia 154<span class=\"ls0\"> </span>154<span class=\"ls0\"> </span>- 195<span class=\"ls0\"> </span>195<span class=\"ls0\"> </span>- Monte dei Paschi di Siena  Italia 50.082 50.082 - - - - Banca IMI - ex UBI <span class=\"ff1b\">Revolving</span> Italia 644<span class=\"ls0\"> </span>644<span class=\"ls0\"> </span>- - - - Totale 696.541 454.793 241.748 304.383 74.062 230.321 Le condizioni di ri<span class=\"_ _1\"></span>ferimento dei <span class=\"_ _1\"></span>finanziamenti i<span class=\"_ _1\"></span>n esame sono di <span class=\"_ _1\"></span>seguito riepilogate. Societ\u00e0<span class=\"fca sc0\"> </span>Tasso di<span class=\"fca sc0\"> </span>Scadenza<span class=\"fca sc0\"> </span>riferimento<span class=\"fca sc0\"> </span>Banca Popolare di Milano (2016 - <span class=\"ls1c\">2024)</span> Webuild<span class=\"fca sc0\"> </span>Euribor<span class=\"fca sc0\"> </span>2024<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Banca Popolare di Milano (2017 - <span class=\"ls1c\">2025)</span> Webuild<span class=\"fca sc0\"> </span>Euribor<span class=\"fca sc0\"> </span>2025<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Banca IMI - <span class=\"ff1b\">Term Loan</span> (2016 - 2024) Webuild<span class=\"fca sc0\"> </span>Euribor<span class=\"fca sc0\"> </span>2024<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Banca IMI Yuma  Webuild<span class=\"fca sc0\"> </span>Euribor<span class=\"fca sc0\"> </span>2025<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>BPER  Webuild<span class=\"fca sc0\"> </span>Euribor<span class=\"fca sc0\"> </span>2024<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Banca Popolare di Lodi Webuild<span class=\"fca sc0\"> </span>Fisso<span class=\"fca sc0\"> </span>2023<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Nel conte<span class=\"_ _1\"></span>sto di un pi<span class=\"_ _4\"></span>\u00f9 ampio piano <span class=\"_ _1\"></span>di azione a<span class=\"_ _1\"></span> livell<span class=\"_ _1\"></span>o di Gruppo <span class=\"_ _4\"></span>volto a mitigare l<span class=\"_ _1\"></span>\u2019impatto <span class=\"_ _1\"></span>causato dal <span class=\"_ _1\"></span>Covid<span class=\"ff19\">-19, </span>Webuild <span class=\"_ _10\"></span>ha <span class=\"_ _10\"></span>raggiunto <span class=\"_ _a\"></span>una <span class=\"_ _10\"></span>serie <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>accordi <span class=\"_ _a\"></span>con <span class=\"_ _10\"> </span>le <span class=\"_ _11\"> </span>banche <span class=\"_ _a\"></span>finanziatrici <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>tempora<span class=\"_ _1\"></span>nea <span class=\"_ _10\"></span>sospensione <span class=\"_ _a\"></span>della verifica di alcuni para<span class=\"_ _4\"></span>metri finanziari al 31 <span class=\"_ _1\"></span>dicembre 2022<span class=\"_ _1\"></span>. Il decremento dei finanzia<span class=\"_ _4\"></span>menti <span class=\"_ _0\"></span><span class=\"ff1b\">corporate</span> <span class=\"ff1a\">nel corso dell\u2019esercizi<span class=\"_ _1\"></span>o 2022 \u00e8 dovuto principalm<span class=\"_ _1\"></span>ente al r<span class=\"_ _0\"></span><span class=\"ff19\">imborso di </span></span>alcune <span class=\"_ _f\"></span>linee <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>credito <span class=\"_ _2\"></span>grazie <span class=\"_ _f\"></span>anche <span class=\"_ _a\"></span>all\u2019utili<span class=\"_ _1\"></span>zzo <span class=\"_ _f\"></span>dei <span class=\"_ _a\"></span>proventi <span class=\"_ _2\"></span>derivanti <span class=\"_ _f\"></span>dal <span class=\"_ _a\"></span>collocament<span class=\"_ _1\"></span>o <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>titoli <span class=\"_ _f\"></span>obbligazionari relativi al \u201c<span class=\"ff1b\">Sustain<span class=\"_ _1\"></span>ability Lin<span class=\"_ _1\"></span>ked Bond<span class=\"ff19\"> <span class=\"ff1a\">\u20ac 400 milioni<span class=\"_ _4\"></span>\u201d<span class=\"_ _0\"></span> emesso nel <span class=\"_ _1\"></span>mese di gennai<span class=\"_ _1\"></span>o 2022.<span class=\"ff19\"> </span></span></span></span>Il <span class=\"ff1b\">fair value</span> dei finanzi<span class=\"_ _1\"></span>amenti<span class=\"_ _1\"></span> bancari <span class=\"ff1b ls4c\">co<span class=\"ls0\">rporate</span></span> <span class=\"ff1a\">ammonta a \u20ac <span class=\"_ _1\"></span>295,7 milioni.<span class=\"ff19\"> </span></span>Finanziamenti bancari di c<span class=\"_ _4\"></span>ostruzioni La voce in <span class=\"_ _4\"></span>esame si riferisce pri<span class=\"_ _4\"></span>ncipalmente, al 31 dic<span class=\"_ _4\"></span>embre 2022, a fina<span class=\"_ _4\"></span>nziamenti a tasso <span class=\"_ _1\"></span>fisso sotto<span class=\"_ _1\"></span>scritti dal<span class=\"_ _1\"></span>le controllate Sali<span class=\"_ _1\"></span>ni Saudi Arabia Compan<span class=\"_ _1\"></span>y Ltd. <span class=\"ff1a\">per \u20ac </span>38,<span class=\"_ _1\"></span>6 milioni e CSC Co<span class=\"_ _1\"></span>struzioni S.A. <span class=\"ff1a\">per \u20ac 15,</span>7 <span class=\"_ _1\"></span>milioni. Il <span class=\"ff1b\">fair value</span> <span class=\"ff1a\">dei finanzi<span class=\"_ _1\"></span>amenti<span class=\"_ _1\"></span> di costruzioni \u00e8 pa<span class=\"_ _1\"></span>ri ad \u20ac <span class=\"ff19\">79,5 milioni. </span></span>Finanziamenti bancari co<span class=\"_ _4\"></span>ncessioni Di seguito si ripo<span class=\"_ _1\"></span>rta il dettagl<span class=\"_ _1\"></span>io dei \u201cFinanziam<span class=\"_ _1\"></span>enti bancari conc<span class=\"_ _1\"></span>essioni\u201d.<span class=\"ff19\"> </span>31 <span class=\"ls0\">dicembre 2021 </span>31 dicembre 2022 Societ\u00e0<span class=\"fca sc0\"> </span>Valuta<span class=\"fca sc0\"> </span>Paese<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Quota<span class=\"fca sc0\"> </span>Quota non<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Quota<span class=\"fca sc0\"> </span>Quota non<span class=\"fca sc0\"> </span>passivit\u00e0<span class=\"fca sc0\"> </span>corrente<span class=\"fca sc0\"> </span>corrente<span class=\"fca sc0\"> </span>passivit\u00e0<span class=\"fca sc0\"> </span>corrente<span class=\"fca sc0\"> </span>corrente<span class=\"fca sc0\"> </span>Valori in Euro/000 finanziarie<span class=\"fca sc0\"> </span>finanziarie<span class=\"fca sc0\"> </span>Monte dei Paschi di Corso del Popolo Siena S.p.A. Euro Italia 6.243 567<span class=\"ls0\"> </span>5.676 5.676 594<span class=\"ls0\"> </span>5.082 Piscine dello Stadio Credito Sportivo S.r.l. Euro Italia 6.313 722<span class=\"ls0\"> </span>5.591 6.024 699<span class=\"ls0\"> </span>5.325 Totale 12.556 1.289 11.267 11.700 1.293 10.407 Le condizioni di ri<span class=\"_ _1\"></span>ferimento dei <span class=\"_ _1\"></span>principali finanziam<span class=\"_ _1\"></span>enti in esame <span class=\"_ _1\"></span>sono di seguito ri<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>pilogate. Societ\u00e0<span class=\"fca sc0\"> </span>Paese<span class=\"fca sc0\"> </span>Tasso di<span class=\"fca sc0\"> </span>Scadenza<span class=\"fca sc0\"> </span>riferimento<span class=\"fca sc0\"> </span>Monte dei Paschi di Siena Corso del Popolo S.p.A.<span class=\"fca sc0\"> </span>Italia<span class=\"fca sc0\"> </span>Euribor<span class=\"fca sc0\"> </span>2028<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Credito Sportivo Piscine dello Stadio<span class=\"fca sc0\"> </span>Italia<span class=\"fca sc0\"> </span>IRS<span class=\"fca sc0\"> </span>2035<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>I <span class=\"_ _1\"></span>tassi <span class=\"_ _3\"></span>di rif<span class=\"_ _1\"></span>erimento <span class=\"_ _4\"></span>indicati <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>tabella <span class=\"_ _4\"></span>prevedono <span class=\"_ _4\"></span>degli <span class=\"ff1b\">s<span class=\"_ _1\"></span>pread<span class=\"ff19\"> <span class=\"_ _4\"></span>variabili <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>funzione <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>durata <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _4\"></span>condizioni<span class=\"_ _1\"></span> </span></span>del finanziam<span class=\"_ _1\"></span>ento. Il <span class=\"ff1b\">fair value</span> <span class=\"ff1a\">dei \u201cFi<span class=\"_ _1\"></span>nanziame<span class=\"_ _1\"></span>nti bancari conces<span class=\"_ _1\"></span>sioni\u201d ammonta<span class=\"_ _1\"></span> ad \u20ac 10,0 mili<span class=\"_ _1\"></span>oni.<span class=\"ff19\"> </span></span>Altri finanziamenti La posta in comment<span class=\"_ _4\"></span>o \u00e8 principalmente riferita: \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">per <span class=\"_ _10\"> </span>complessivi <span class=\"_ _10\"></span>\u20ac <span class=\"_ _10\"> </span>52,9 <span class=\"_ _10\"></span>milioni <span class=\"_ _10\"></span>ai <span class=\"_ _10\"> </span>prestiti <span class=\"_ _10\"> </span>Soci <span class=\"_ _11\"> </span>terzi <span class=\"_ _10\"></span>per <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span>finanziamento <span class=\"_ _10\"></span>di <span class=\"_ _10\"> </span>alcuni <span class=\"_ _10\"></span>progetti <span class=\"_ _10\"></span>realizzati <span class=\"_ _10\"></span>dal </span></span>Gruppo in <span class=\"ff1b\">partner<span class=\"_ _1\"></span>ship<span class=\"ff19\"> in Europa, Am<span class=\"_ _1\"></span>erica, Asia <span class=\"_ _1\"></span>e Oceania; </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">per <span class=\"_ _0\"></span>circa <span class=\"_ _0\"></span>\u20ac <span class=\"_ _0\"></span>28,7 milioni <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>verso <span class=\"_ _2\"></span><span class=\"ff1b\">Sureties Panel<span class=\"ff19\"> <span class=\"_ _0\"></span>(Liberty, <span class=\"_ _0\"></span>AIG, Z<span class=\"_ _0\"></span>urich) per <span class=\"_ _0\"></span>commesse e<span class=\"_ _0\"></span>seguite in <span class=\"_ _0\"></span>Nord </span></span></span></span>America da <span class=\"ff1b ls20\">ex</span> Astaldi. Al 31 dicembr<span class=\"_ _1\"></span>e 2022 l\u201911 % dell\u2019a<span class=\"_ _4\"></span>mm<span class=\"_ _0\"></span>ontar<span class=\"_ _1\"></span>e <span class=\"ff1b\">outstanding<span class=\"ff19\"> </span></span>degli \u201cAltri finanzi<span class=\"_ _4\"></span>amenti\u201d \u00e8 a tasso fisso.<span class=\"ff19\"> </span>Il <span class=\"ff1b\">fair value</span> <span class=\"ff1a\">degli <span class=\"_ _1\"></span>\u201cAltri finanzi<span class=\"_ _1\"></span>amenti\u201d ammonta a <span class=\"_ _4\"></span>\u20ac 137,4 milioni.<span class=\"ff19\"> </span></span>Scoperti bancari Gli scoperti <span class=\"_ _0\"></span>bancari ammontano a \u20ac <span class=\"_ _0\"></span>2,5 milioni <span class=\"_ _0\"></span><span class=\"ff19\">e<span class=\"_ _0\"></span> sono pr<span class=\"_ _0\"></span>incipalment<span class=\"_ _1\"></span>e riconducibili a <span class=\"_ _0\"></span>linee di <span class=\"_ _0\"></span>credito <span class=\"_ _0\"></span><span class=\"ff1b\">corporate</span> </span>e alla Controllata<span class=\"_ _1\"></span> Salini Nigeria <span class=\"_ _1\"></span>Ltd. Debiti verso Societ\u00e0 di <span class=\"ff1b\">fact<span class=\"_ _1\"></span>oring<span class=\"ff19\"> </span></span>I <span class=\"_ _4\"></span>\u201cDebiti <span class=\"_ _4\"></span>verso <span class=\"_ _4\"></span>Societ\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span><span class=\"ff1b\">factoring<span class=\"ff1a\">\u201d <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>relativi <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>line<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>credito <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>anticipo <span class=\"_ _4\"></span>contratti, <span class=\"_ _4\"></span><span class=\"ff1b\">reverse <span class=\"_ _4\"></span>factor<span class=\"ff19\"> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>cessione<span class=\"_ _1\"></span> </span></span></span></span>di crediti pro-sol<span class=\"_ _1\"></span>vendo relati<span class=\"_ _1\"></span>ve ad operazioni ef<span class=\"_ _1\"></span>fettuate pr<span class=\"_ _1\"></span>evalentement<span class=\"_ _1\"></span>e in ambito do<span class=\"_ _1\"></span>mestico e in Etiopia<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span> Analisi delle Scad<span class=\"_ _1\"></span>enze dei finanzia<span class=\"_ _1\"></span>menti bancari e altri finanziamenti Le <span class=\"_ _0\"></span>quote non <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>dei finanziamenti bancari <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>altri f<span class=\"_ _0\"></span>inanziamenti saranno rimborsate in <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>scadenze<span class=\"_ _1\"></span> contrattuali secon<span class=\"_ _1\"></span>do le seguenti fasc<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> temporali: Totale quota non<span class=\"fca sc0\"> </span>In scadenza tra 13 e<span class=\"fca sc0\"> </span>In scadenza tra 25 e<span class=\"fca sc0\"> </span>In scadenza oltre 60<span class=\"fca sc0\"> </span>corrente<span class=\"fca sc0\"> </span>24 mesi<span class=\"fca sc0\"> </span>60 mesi<span class=\"fca sc0\"> </span>mesi<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 230.321 124.497 105.824 - Finanziamenti bancari <span class=\"ff1b\">corporate</span> 7<span class=\"ls58\">.5<span class=\"ls1c\">85</span></span> 4.481 3.104 -<span class=\"fca sc0\"> </span>Finanziamenti bancari di costruzioni 10.407 904<span class=\"ls0\"> </span>2.987 6.516 Finanziamenti concessioni 21.645 -<span class=\"fca sc0\"> </span>21.645 -<span class=\"fca sc0\"> </span>Altri finanziamenti Totale 269.958 129.882 133.560 6.516",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__72": {
   "value": "22. Pres<span class=\"_ _1\"></span>titi obblig<span class=\"_ _1\"></span>azionari<span class=\"ff19\"> </span>La tabel<span class=\"_ _1\"></span>la seguent<span class=\"_ _4\"></span>e espone il dett<span class=\"_ _1\"></span>aglio della<span class=\"_ _1\"></span> voce in esa<span class=\"_ _4\"></span>me:<span class=\"_ _0\"></span><span class=\"ff19\"> </span>]h<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>31 dicembre 2021 31 dicembre 2022 Denominazione obbligazione Scadenza Valore<span class=\"fca sc0\"> </span>Quota non<span class=\"fca sc0\"> </span>Quota<span class=\"fca sc0\"> </span>Valore<span class=\"fca sc0\"> </span>Quota non<span class=\"fca sc0\"> </span>Quota<span class=\"fca sc0\"> </span>nominale<span class=\"fca sc0\"> </span>corrente (al<span class=\"fca sc0\"> </span>corrente<span class=\"fca sc0\"> </span>nominale<span class=\"fca sc0\"> </span>corrente (al<span class=\"fca sc0\"> </span>corrente (al<span class=\"fca sc0\"> </span>netto degli<span class=\"fca sc0\"> </span>(interessi<span class=\"fca sc0\"> </span>netto degli<span class=\"fca sc0\"> </span>netto degli<span class=\"fca sc0\"> </span>oneri<span class=\"fca sc0\"> </span>maturati)<span class=\"fca sc0\"> </span>oneri<span class=\"fca sc0\"> </span>oneri<span class=\"fca sc0\"> </span>]h<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>accessori)<span class=\"fca sc0\"> </span>accessori)<span class=\"fca sc0\"> </span>accessori)<span class=\"fca sc0\"> </span>(valori in Euro/000)<span class=\"_ _1\"></span> Webuild 1.75% Call 26ot24 26.10.2024<span class=\"fca sc0\"> </span>500.000 497.823 1.582 500.000 498.594 1.582 Webuild 5.875% Call 15dc25 15.12.2025<span class=\"fca sc0\"> </span>750.000 745.222 1.932 750.000 746.313 1.932 Webuild 3.625% Call 28ge27 28.01.2027<span class=\"fca sc0\"> </span>250.000 244.807 8.367 250.000 245.740 8.367 Webuild Sdg Link 3,875% Call 28Lg26 28.07.2026<span class=\"fca sc0\"> </span>- - - 400.000 395.902 6.625 Totale 1.500.000 1.487.852 11.881 1.900.000 1.886.549 18.506 Si <span class=\"_ _2\"></span>evidenzia <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>prestiti <span class=\"_ _0\"></span>obbligazionari <span class=\"_ _0\"></span>sopra <span class=\"_ _0\"></span>riportati<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>quota<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>presso <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span><span class=\"ff23\">Irish <span class=\"_ _2\"></span>Stock <span class=\"_ _0\"></span>Exchange</span> <span class=\"_ _0\"></span>di <span class=\"_ _f\"></span>Dublino <span class=\"_ _0\"></span>e sono assis<span class=\"_ _4\"></span>titi <span class=\"_ _0\"></span>da clausole c<span class=\"_ _4\"></span>ontra<span class=\"_ _4\"></span>ttuali (cd. <span class=\"ff23\">covenant<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span><span class=\"ff1a\">) che all<span class=\"_ _1\"></span>a dat<span class=\"_ _1\"></span>a di bilancio risult<span class=\"_ _4\"></span>ano int<span class=\"_ _1\"></span>egr<span class=\"_ _1\"></span>alment<span class=\"_ _4\"></span>e rispetta<span class=\"_ _1\"></span>te.<span class=\"ff19\"> </span></span></span>Il <span class=\"ff23\">fai<span class=\"_ _1\"></span>r value<span class=\"ff1a\"> dei pr<span class=\"_ _1\"></span>estiti o<span class=\"_ _1\"></span>bblig<span class=\"_ _4\"></span>azionari alla da<span class=\"_ _1\"></span>ta di chiu<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>a del pr<span class=\"_ _1\"></span>esent<span class=\"_ _4\"></span>e esercizio ammon<span class=\"_ _4\"></span>ta a \u20ac 1.609,5 mil<span class=\"_ _1\"></span>ioni.<span class=\"ff19\"> </span></span></span>In <span class=\"_ _2\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>19 <span class=\"_ _2\"></span>gennaio <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _0\"></span>sta<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>chiuso <span class=\"_ _f\"></span>con <span class=\"_ _0\"></span>successo <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>colloc<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>nuovo <span class=\"_ _2\"></span><span class=\"ff23\">bond<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span><span class=\"ff23\">\u201csust<span class=\"_ _4\"></span>ainability <span class=\"_ _2\"></span>link<span class=\"_ _4\"></span>ed\u201d<span class=\"ff1a lsc\">, </span></span>riservat<span class=\"_ _4\"></span>o a inves<span class=\"_ _4\"></span>titori istituz<span class=\"_ _1\"></span>ionali, per un import<span class=\"_ _4\"></span>o nominale comple<span class=\"_ _1\"></span>ssivo di \u20ac 4<span class=\"_ _1\"></span>00 milioni. La dat<span class=\"_ _1\"></span>a di sca<span class=\"_ _1\"></span>denz<span class=\"_ _1\"></span>a di tali<span class=\"_ _1\"></span> obblig<span class=\"_ _1\"></span>azioni \u00e8 il 28 lugl<span class=\"_ _1\"></span>io 2026 e la r<span class=\"_ _1\"></span>elativ<span class=\"_ _4\"></span>a cedola annuale \u00e8 del 3,8<span class=\"_ _1\"></span>75%.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__74": {
   "value": "25. Riconciliazione tra le variazioni dell<span class=\"_ _0\"></span>e attivit\u00e0 e passivit\u00e0 finanziarie e i flussi di cassa delle attivit\u00e0 di finanziamento In <span class=\"_ _0\"></span>conformit\u00e0 alle <span class=\"_ _0\"></span>disposizioni dal <span class=\"_ _0\"></span>paragrafo 44 <span class=\"_ _2\"></span>dello IAS <span class=\"_ _0\"></span>7\u201cRendiconto finanziario\u201d s<span class=\"_ _0\"></span>ono di <span class=\"_ _0\"></span>seguito <span class=\"_ _0\"></span>illustrate le variazioni di nat<span class=\"_ _1\"></span>ura moneta<span class=\"_ _1\"></span>ria e non monetaria <span class=\"_ _1\"></span>delle atti<span class=\"_ _1\"></span>vit\u00e0 e passivit\u00e0<span class=\"_ _1\"></span> derivanti da<span class=\"_ _1\"></span> attivit\u00e0 di finanzia<span class=\"_ _1\"></span>mento.<span class=\"fc3 sc2\"> </span>Finanziamenti<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Prestiti<span class=\"fca sc0\"> </span>Passivit\u00e0 per<span class=\"fca sc0\"> </span>Patrimonio<span class=\"fca sc0\"> </span>bancari e altri<span class=\"fca sc0\"> </span>finanziarie<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>obbligazionari<span class=\"fca sc0\"> </span>leasing<span class=\"fca sc0\"> </span>netto<span class=\"fca sc0\"> </span>finanziamenti<span class=\"fca sc0\"> </span>inclusi i derivati<span class=\"fca sc0\"> </span>Valori in Euro/000 A) Saldo al 1\u00b0 gennaio 2022 984.331<span class=\"fca sc0\"> </span>1.499.733<span class=\"fca sc0\"> </span>170.481<span class=\"fca sc0\"> </span>(735.436)<span class=\"fca sc0\"> </span>1.859.599<span class=\"fca sc0\"> </span>3.778.708<span class=\"fca sc0\"> </span>Variazioni derivanti dai flussi finanziari da attivit\u00e0 di finanziamento Dividendi distribuiti  -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(61.860)<span class=\"fca sc0\"> </span>(61.860)<span class=\"fca sc0\"> </span>Versamenti soci di minoranza in societ\u00e0 controllate -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>47.339<span class=\"fca sc0\"> </span>47.339<span class=\"fca sc0\"> </span>(Acquisto) vendita azioni proprie -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(24.572)<span class=\"fca sc0\"> </span>(24.572)<span class=\"fca sc0\"> </span>Accensione finanziamenti bancari e altri finanziamenti  1.722.058<span class=\"fca sc0\"> </span>395.119<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.117.1<span class=\"ls1c\">77</span><span class=\"fca sc0\"> </span>Rimborso di finanziamenti bancari e altri finanziamenti (2.108.932)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(2.108.932)<span class=\"fca sc0\"> </span>Rimborso di passivit\u00e0 per <span class=\"ff1b\">leasing</span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(85.633)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(85.633)<span class=\"fca sc0\"> </span>Variazione altre attivit\u00e0/passivit\u00e0 finanziarie (1.1<span class=\"ls1c\">71</span>)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(126.113)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(127.2<span class=\"ls1c\">84</span>)<span class=\"fca sc0\"> </span>B) Totale Liquidit\u00e0 generata (assorbita) da attivit\u00e0 di finanziamento (388.045)<span class=\"fca sc0\"> </span>395.119<span class=\"fca sc0\"> </span>(85.633)<span class=\"fca sc0\"> </span>(126.113)<span class=\"fca sc0\"> </span>(39.093)<span class=\"fca sc0\"> </span>(243.765)<span class=\"fca sc0\"> </span>Variazioni delle passivit\u00e0 e attivit\u00e0 finanziarie senza impatti sui flussi di cassa<span class=\"ff18 fs0\"> </span>da attivit\u00e0 di finanziamento Variazioni Area di consolidamento (9)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>73<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>64<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Delta Cambi 2.899<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.013<span class=\"fca sc0\"> </span>1.286<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>8.198<span class=\"fca sc0\"> </span>Altre variazioni (14.<span class=\"ls1c\">69</span>8)<span class=\"fca sc0\"> </span>10.20<span class=\"ls0\">3<span class=\"fca sc0\"> </span></span>51.689<span class=\"fca sc0\"> </span>(99.881)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(52.687)<span class=\"fca sc0\"> </span>C) Totale Variazioni senza impatti sui flussi di cassa da attivit\u00e0 di finanziamento (11.<span class=\"ls1c\">80</span>8)<span class=\"fca sc0\"> </span>10.20<span class=\"ls0\">3<span class=\"fca sc0\"> </span></span>55.702<span class=\"fca sc0\"> </span>(98.522)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(44.425)<span class=\"fca sc0\"> </span>Altri movimenti Altre variazioni del Patrimonio Netto -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>114.568<span class=\"fca sc0\"> </span>114.568<span class=\"fca sc0\"> </span>Variazione dei Conti correnti passivi (10.792)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(10.792)<span class=\"fca sc0\"> </span>D) Totale altri movimenti (10.792)<span class=\"fca sc0\"> </span>- - - 114.568 103.776<span class=\"fca sc0\"> </span>E) Saldo al 31 dicembre 2022 (A+B+C+D) 573.<span class=\"ls1c\">68</span>6<span class=\"fca sc0\"> </span>1.905.<span class=\"ls1c\">05</span>5<span class=\"fca sc0\"> </span>140.550<span class=\"fca sc0\"> </span>(960.071)<span class=\"fca sc0\"> </span>1.935.<span class=\"ls1c\">07</span>4<span class=\"fca sc0\"> </span>3.594.<span class=\"ls1c\">29</span>4",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__75": {
   "value": "26. T<span class=\"_ _3\"></span>ratt<span class=\"_ _4\"></span>amento di fine r<span class=\"_ _1\"></span>apporto e benefici ai dipenden<span class=\"_ _1\"></span>ti<span class=\"ff19\"> </span>I <span class=\"_ _10\"></span>benefici <span class=\"_ _a\"></span>ai <span class=\"_ _10\"></span>dipendenti<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>si <span class=\"_ _a\"></span>riferiscon<span class=\"_ _4\"></span>o <span class=\"_ _11\"> </span>per <span class=\"_ _10\"></span>buona <span class=\"_ _a\"></span>parte<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>tr<span class=\"_ _1\"></span>att<span class=\"_ _1\"></span>ament<span class=\"_ _4\"></span>o <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>fine <span class=\"_ _10\"></span>rapport<span class=\"_ _4\"></span>o <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>lavor<span class=\"_ _4\"></span>o <span class=\"_ _10\"></span>subordi<span class=\"_ _4\"></span>nato disciplinat<span class=\"_ _4\"></span>o <span class=\"_ _f\"></span>dall\u2019<span class=\"_ _3\"></span>art. <span class=\"_ _2\"></span>2120 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Codice <span class=\"_ _f\"></span>Civile <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>alle <span class=\"_ _f\"></span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>rela<span class=\"_ _1\"></span>tiva <span class=\"_ _0\"></span>al <span class=\"_ _f\"></span>piano <span class=\"_ _2\"></span>a <span class=\"_ _f\"></span>benefici <span class=\"_ _2\"></span>definiti <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>Lane destina<span class=\"_ _4\"></span>to ai dipenden<span class=\"_ _1\"></span>ti a tempo <span class=\"_ _1\"></span>pieno.<span class=\"ff19\"> </span>T<span class=\"_ _5\"></span>.F<span class=\"_ _5\"></span>.R. disciplinat<span class=\"_ _4\"></span>o dall\u2019<span class=\"_ _3\"></span>art. 2120 del Codice Civile<span class=\"ff19\"> </span>Car<span class=\"_ _1\"></span>atteri<span class=\"_ _1\"></span>stiche del piano<span class=\"ff19\"> </span>Al 31 dicembre 2006, il fo<span class=\"_ _4\"></span>ndo <span class=\"_ _0\"></span>tra<span class=\"_ _4\"></span>ttament<span class=\"_ _1\"></span>o di fine rapp<span class=\"_ _1\"></span>orto (TFR) delle Societ\u00e0 ital<span class=\"_ _1\"></span>iane er<span class=\"_ _1\"></span>a considera<span class=\"_ _4\"></span>to un piano a <span class=\"_ _f\"></span>benefici<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>definiti. <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>a <span class=\"_ _f\"></span>discip<span class=\"_ _1\"></span>lina <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span>tal<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>f<span class=\"_ _1\"></span>ondo <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _f\"></span>sta<span class=\"_ _4\"></span>ta <span class=\"_ _2\"></span>modificat<span class=\"_ _4\"></span>a <span class=\"_ _f\"></span>dalla <span class=\"_ _f\"></span>Legge <span class=\"_ _2\"></span>27 <span class=\"_ _f\"></span>dicembre<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>2006 <span class=\"_ _2\"></span>n\u00b0 <span class=\"_ _f\"></span>296 <span class=\"_ _f\"></span>(\u201cLegge<span class=\"_ _1\"></span> Finanziaria <span class=\"_ _4\"></span>2007\u201d) <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>successivi <span class=\"_ _4\"></span>Decreti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Regolamen<span class=\"_ _4\"></span>ti e<span class=\"_ _4\"></span>manati <span class=\"_ _4\"></span>nei pri<span class=\"_ _4\"></span>mi me<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>del <span class=\"_ _4\"></span>2007. <span class=\"_ _4\"></span>Alla luce<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>di t<span class=\"_ _4\"></span>ali <span class=\"_ _4\"></span>modifiche, e <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>particolare<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>rife<span class=\"_ _4\"></span>rimento <span class=\"_ _3\"></span>alle <span class=\"_ _4\"></span>Societ\u00e0 <span class=\"_ _3\"></span>con <span class=\"_ _4\"></span>almeno <span class=\"_ _4\"></span>50 <span class=\"_ _4\"></span>dipendenti, <span class=\"_ _3\"></span>tale <span class=\"_ _4\"></span>istitut<span class=\"_ _4\"></span>o \u00e8<span class=\"_ _4\"></span> <span class=\"_ _1\"></span>ora <span class=\"_ _3\"></span>da <span class=\"_ _1\"></span>conside<span class=\"_ _1\"></span>rar<span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>piano a <span class=\"_ _11\"> </span>benefici <span class=\"_ _11\"> </span>definiti <span class=\"_ _b\"> </span>esclusiv<span class=\"_ _4\"></span>ament<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>per <span class=\"_ _b\"> </span>le <span class=\"_ _b\"> </span>quote <span class=\"_ _11\"> </span>mat<span class=\"_ _1\"></span>ura<span class=\"_ _1\"></span>te <span class=\"_ _11\"> </span>ant<span class=\"_ _1\"></span>eriorment<span class=\"_ _4\"></span>e <span class=\"_ _b\"> </span>al <span class=\"_ _b\"> </span>1\u00b0 <span class=\"_ _11\"> </span>gennaio <span class=\"_ _11\"> </span>2007 <span class=\"_ _b\"> </span>(e <span class=\"_ _11\"> </span>non <span class=\"_ _b\"> </span>anco<span class=\"_ _4\"></span>ra liquida<span class=\"_ _1\"></span>te <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>bilancio), <span class=\"_ _4\"></span>mentr<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>successivamen<span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>a t<span class=\"_ _4\"></span>ale <span class=\"_ _1\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>esso \u00e8 <span class=\"_ _4\"></span>assimilabi<span class=\"_ _4\"></span>le a <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>piano a <span class=\"_ _4\"></span>con<span class=\"_ _1\"></span>tribuzion<span class=\"_ _1\"></span>e definit<span class=\"_ _1\"></span>a.<span class=\"ff19\"> </span>La <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _4\"></span>rife<span class=\"_ _1\"></span>rita <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>tratt<span class=\"_ _4\"></span>amento <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>fine <span class=\"_ _4\"></span>rapporto<span class=\"_ _4\"></span>, <span class=\"_ _1\"></span>iscritt<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>nella <span class=\"_ _1\"></span>situazione <span class=\"_ _4\"></span>patrimonia<span class=\"_ _1\"></span>le <span class=\"_ _4\"></span>e fi<span class=\"_ _1\"></span>nanziaria <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>G<span class=\"_ _0\"></span>ruppo<span class=\"_ _1\"></span>, al <span class=\"_\"> </span>nett<span class=\"_ _4\"></span>o <span class=\"_\"> </span>delle <span class=\"_\"> </span>eve<span class=\"_ _1\"></span>ntuali <span class=\"_ _9\"> </span>an<span class=\"_ _1\"></span>ticipazioni <span class=\"_\"> </span>c<span class=\"_ _4\"></span>orrisposte, <span class=\"_ _b\"> </span>riflette <span class=\"_ _9\"> </span>di <span class=\"_\"> </span>c<span class=\"_ _4\"></span>ons<span class=\"_ _0\"></span>eguenz<span class=\"_ _4\"></span>a, <span class=\"_\"> </span>(i) <span class=\"_\"> </span>per <span class=\"_\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_\"> </span>Societ<span class=\"_ _4\"></span>\u00e0 <span class=\"_\"> </span>con <span class=\"_\"> </span>pi\u00f9 <span class=\"_ _b\"> </span>di <span class=\"_\"> </span>50 dipendenti<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>l\u2019<span class=\"_ _3\"></span>obbliga<span class=\"_ _1\"></span>zione <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>sidua <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>capo <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>rel<span class=\"_ _1\"></span>ativ<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>all\u2019indennit<span class=\"_ _4\"></span>\u00e0 <span class=\"_ _f\"></span>riconosciut<span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>dipendenti <span class=\"_ _2\"></span>fino <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 dicembr<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>2006 <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>verr\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>liquidat<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>momento dell\u2019uscit<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>dipendent<span class=\"_ _4\"></span>e, <span class=\"_ _2\"></span>(ii) <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>Societ\u00e0<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>l\u2019<span class=\"_ _3\"></span>ammont<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span> progr<span class=\"_ _4\"></span>essivo dei ben<span class=\"_ _4\"></span>efici dovuti ai<span class=\"_ _4\"></span> d<span class=\"_ _0\"></span>ipenden<span class=\"_ _1\"></span>ti, acca<span class=\"_ _1\"></span>ntona<span class=\"_ _4\"></span>to nel cor<span class=\"_ _4\"></span>so della vi<span class=\"_ _1\"></span>ta la<span class=\"_ _4\"></span>vora<span class=\"_ _4\"></span>tiva degli s<span class=\"_ _4\"></span>tessi, rile<span class=\"_ _1\"></span>va<span class=\"_ _4\"></span>to per compet<span class=\"_ _1\"></span>enz<span class=\"_ _4\"></span>a coeren<span class=\"_ _4\"></span>temente<span class=\"_ _1\"></span> alle pr<span class=\"_ _4\"></span>estazi<span class=\"_ _1\"></span>oni di lavor<span class=\"_ _4\"></span>o necessarie pe<span class=\"_ _1\"></span>r l\u2019<span class=\"_ _3\"></span>ottenimen<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>o dei benefi<span class=\"_ _1\"></span>ci.<span class=\"ff19\"> </span>Principali assu<span class=\"_ _1\"></span>nzioni utilizz<span class=\"_ _4\"></span>ate<span class=\"ff19\"> </span>Di <span class=\"_ _a\"></span>seguito <span class=\"_ _f\"></span>si <span class=\"_ _a\"></span>riepilogano<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>principali <span class=\"_ _f\"></span>assunzioni <span class=\"_ _f\"></span>utilizza<span class=\"_ _1\"></span>te <span class=\"_ _f\"></span>ai <span class=\"_ _a\"></span>fini <span class=\"_ _10\"></span>della<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>stima <span class=\"_ _a\"></span>attua<span class=\"_ _4\"></span>riale <span class=\"_ _a\"></span>del <span class=\"_ _10\"></span>tr<span class=\"_ _4\"></span>attament<span class=\"_ _4\"></span>o <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>fine ra<span class=\"_ _1\"></span>pporto al 3<span class=\"_ _1\"></span>1 dicembr<span class=\"_ _4\"></span>e 2022:<span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">tasso di<span class=\"_ _1\"></span> ro<span class=\"_ _1\"></span>tazione de<span class=\"_ _1\"></span>l per<span class=\"_ _4\"></span>sonale del 7,25%;<span class=\"ff19\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">tasso di<span class=\"_ _1\"></span> anticipazi<span class=\"_ _1\"></span>one del 3%;<span class=\"ff19\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">tasso d\u2019in<span class=\"_ _1\"></span>flazione pari al<span class=\"_ _1\"></span> 2,3<span class=\"ls78\">%.</span><span class=\"ff19\"> </span></span></span>In rela<span class=\"_ _1\"></span>zione al tasso di a<span class=\"_ _1\"></span>ttualizz<span class=\"_ _4\"></span>azione, si precisa che<span class=\"_ _1\"></span> \u00e8 sta<span class=\"_ _4\"></span>to preso come<span class=\"_ _1\"></span> riferime<span class=\"_ _1\"></span>nt<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span>l\u2019indice per Euroc<span class=\"_ _4\"></span>omposite<span class=\"_ _1\"></span> AA con dur<span class=\"_ _4\"></span>ata media<span class=\"_ _1\"></span> finanzia<span class=\"_ _1\"></span>ria coer<span class=\"_ _4\"></span>ente c<span class=\"_ _1\"></span>on quella del f<span class=\"_ _4\"></span>ondo oggetto di valut<span class=\"_ _4\"></span>azione.<span class=\"ff19\"> </span>Altri piani a benefici<span class=\"_ _1\"></span> definiti <span class=\"sc0\"> </span>La <span class=\"_ _a\"></span>voce <span class=\"_ _10\"></span>in <span class=\"_ _a\"></span>commento <span class=\"_ _f\"></span>al <span class=\"_ _a\"></span>31 <span class=\"_ _10\"></span>dicembre <span class=\"_ _f\"></span>2022 <span class=\"_ _a\"></span>include <span class=\"_ _a\"></span>prevalentemente <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>passivit\u00e0 <span class=\"_ _f\"></span>re<span class=\"_ _0\"></span>lativa <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>piano <span class=\"_ _a\"></span>a <span class=\"_ _10\"></span>bene<span class=\"_ _1\"></span>fici definiti del Gruppo Lan<span class=\"_ _1\"></span>e destinato ai dipendenti a tempo pieno.<span class=\"_ _1\"></span> Tale passivit\u00e0 viene determinata<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>prenden<span class=\"_ _0\"></span>do in considerazione <span class=\"_ _b\"> </span>gli <span class=\"_\"> </span>anni <span class=\"_ _b\"> </span>di <span class=\"_\"> </span>servizi<span class=\"_ _1\"></span>o <span class=\"_\"> </span>e <span class=\"_ _b\"> </span>la <span class=\"_\"> </span>retrib<span class=\"_ _1\"></span>uzione <span class=\"_ _b\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_\"> </span>dip<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ndenti <span class=\"_ _b\"> </span>ed <span class=\"_\"> </span>\u00e8 <span class=\"_\"> </span>a<span class=\"_ _1\"></span>ssoggettata<span class=\"_ _1\"></span> <span class=\"_\"> </span>a<span class=\"_ _1\"></span>d <span class=\"_\"> </span>una <span class=\"_ _b\"> </span>valutazione attuariale. <span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>segnala, inoltr<span class=\"_ _1\"></span>e, che <span class=\"_ _4\"></span>il Gru<span class=\"_ _1\"></span>ppo <span class=\"_ _1\"></span>Lane <span class=\"_ _1\"></span>fornisce <span class=\"_ _4\"></span>alcune p<span class=\"_ _1\"></span>restazioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>assistenza <span class=\"_ _4\"></span>sanitaria <span class=\"_ _4\"></span>ai dipenden<span class=\"_ _1\"></span>ti in pensione as<span class=\"_ _1\"></span>sunti entro il 31 dice<span class=\"_ _4\"></span>mb<span class=\"_ _0\"></span>re 1992 <span class=\"_ _1\"></span>e con almeno 20 anni di <span class=\"_ _1\"></span>servizio. Composizione e movim<span class=\"_ _1\"></span>entazione dei Fondi <span class=\"_ _1\"></span>per benefici<span class=\"_ _1\"></span> ai dipendenti Il <span class=\"_ _10\"></span>valore <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>voce <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>commento,<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>nonch\u00e9 <span class=\"_ _10\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _10\"></span>relativa <span class=\"_ _a\"></span>mo<span class=\"_ _0\"></span>vimentazione <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _10\"> </span>sintetizzato <span class=\"_ _10\"></span>nella <span class=\"_ _10\"></span>tabella <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>seguito riportata. 31 dicembre<span class=\"fca sc0\"> </span>Accantonamento<span class=\"fca sc0\"> </span>Pagamenti<span class=\"fca sc0\"> </span>Vers. a f.do<span class=\"fca sc0\"> </span>(Utili) / Perdite<span class=\"fca sc0\"> </span> Altri<span class=\"fca sc0\"> </span>31 dicembre<span class=\"fca sc0\"> </span>2021<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>tesoreria INPS<span class=\"fca sc0\"> </span>Attuariali<span class=\"fca sc0\"> </span>movimenti<span class=\"fca sc0\"> </span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>e altri fondi<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Trattamento di fine rapporto e benefici a 50.687<span class=\"fca sc0\"> </span>22.731<span class=\"fca sc0\"> </span>(16.025)<span class=\"fca sc0\"> </span>(5.037)<span class=\"fca sc0\"> </span>2.545<span class=\"fca sc0\"> </span>(2.295)<span class=\"fca sc0\"> </span>52.606<span class=\"fca sc0\"> </span>dipendenti Si <span class=\"_ _0\"></span>evidenzia <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span><span class=\"ff23\">management</span> <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>avva<span class=\"_ _1\"></span>lso <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>supporto <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>primari <span class=\"_ _0\"></span>prof<span class=\"_ _4\"></span>essionisti <span class=\"_ _0\"></span>indipenden<span class=\"_ _4\"></span>ti <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>svilup<span class=\"_ _4\"></span>po del cal<span class=\"_ _1\"></span>colo a<span class=\"_ _1\"></span>ttuariale r<span class=\"_ _4\"></span>elativo ai benefici<span class=\"_ _1\"></span> ai dipende<span class=\"_ _1\"></span>nti.<span class=\"ff19\"> </span>Lane Constructio<span class=\"_ _1\"></span>n Corporati<span class=\"_ _1\"></span>on Defined Benefit Pensi<span class=\"_ _1\"></span>on Plan Il <span class=\"_ _f\"></span>Gruppo, <span class=\"_ _f\"></span>attrav<span class=\"_ _1\"></span>erso <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>propria <span class=\"_ _2\"></span>controllata <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>tatunitens<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>Lane <span class=\"_ _f\"></span>Industries <span class=\"_ _2\"></span>Inc., <span class=\"_ _f\"></span>sostiene <span class=\"_ _2\"></span>un <span class=\"_ _f\"></span>fondo <span class=\"_ _f\"></span>pensionistico<span class=\"_ _4\"></span> qualificato <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>benefici <span class=\"_ _2\"></span>definiti, <span class=\"_ _f\"></span><span class=\"ff1b\">The <span class=\"_ _2\"></span>Lane <span class=\"_ _f\"></span>Constructi<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>n <span class=\"_ _f\"></span>Corporati<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>Defined <span class=\"_ _f\"></span>Benefit <span class=\"_ _0\"></span>Pension <span class=\"_ _2\"></span>Plan<span class=\"_ _2\"></span><span class=\"ff19\">, <span class=\"_ _2\"></span>che <span class=\"_ _f\"></span>prevede <span class=\"_ _0\"></span>il </span></span>pagamento, <span class=\"_\"> </span>al <span class=\"_\"> </span>m<span class=\"_ _1\"></span>omento <span class=\"_\"> </span>del <span class=\"_ _9\"> </span>pensionam<span class=\"_ _1\"></span>ento, <span class=\"_\"> </span>di <span class=\"_\"> </span>bene<span class=\"_ _1\"></span>fici <span class=\"_\"> </span>ai <span class=\"_\"> </span>dipendenti<span class=\"_ _1\"></span> <span class=\"_\"> </span>o <span class=\"_\"> </span><span class=\"ff1b lsd\">ex</span> <span class=\"_\"> </span>dipendenti <span class=\"_\"> </span>aventi<span class=\"_ _1\"></span> <span class=\"_\"> </span>diritto. <span class=\"_\"> </span>La controllata <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ostiene <span class=\"_ _3\"></span>inoltre <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>fondo <span class=\"_ _4\"></span>pensionistico <span class=\"_ _3\"></span>aggiuntivo <span class=\"_ _4\"></span>destinato<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ad <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>certo <span class=\"_ _4\"></span>numero <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span><span class=\"ff1b\">senior <span class=\"_ _4\"></span>executives<span class=\"ff19 lsc\">. </span></span>Infine, Lane <span class=\"_ _4\"></span>Industries Inc. <span class=\"_ _1\"></span>garantisce <span class=\"_ _1\"></span>benefici in <span class=\"_ _4\"></span>te<span class=\"_ _0\"></span>rmini <span class=\"_ _4\"></span>di prestazio<span class=\"_ _0\"></span>ni sanitari<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> ad a<span class=\"_ _1\"></span>lcuni dipend<span class=\"_ _1\"></span>enti che han<span class=\"_ _4\"></span>no raggiunto <span class=\"_ _4\"></span>l\u2019et\u00e0 <span class=\"_ _4\"></span>pensionabile<span class=\"_ _1\"></span>. <span class=\"_ _4\"></span>I di<span class=\"_ _4\"></span>pendenti <span class=\"_ _4\"></span>aventi <span class=\"_ _4\"></span>diritto <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>copertura <span class=\"_ _4\"></span>sanitaria <span class=\"_ _4\"></span>devono <span class=\"_ _4\"></span>essere <span class=\"_ _4\"></span>stati <span class=\"_ _4\"></span>assunti <span class=\"_ _4\"></span>prima<span class=\"_ _1\"></span> del 31 <span class=\"_ _4\"></span>dicembre 1992, <span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>evono av<span class=\"_ _1\"></span>er raggiunt<span class=\"_ _4\"></span>o l\u2019et\u00e0 pensionabi<span class=\"_ _1\"></span>le do<span class=\"_ _1\"></span>po un <span class=\"_ _4\"></span>minimo di 20 <span class=\"_ _1\"></span>anni <span class=\"_ _1\"></span>di s<span class=\"ff19\">ervizio, olt<span class=\"_ _1\"></span>re a<span class=\"_ _1\"></span> </span>dover <span class=\"_ _2\"></span>essere <span class=\"_ _f\"></span>ricompresi <span class=\"_ _2\"></span>tra <span class=\"_ _f\"></span>gli <span class=\"_ _2\"></span>aventi <span class=\"_ _f\"></span>diritto <span class=\"_ _2\"></span>ai <span class=\"_ _f\"></span>benefici <span class=\"_ _2\"></span>di <span class=\"_ _a\"></span><span class=\"ff1b\">The <span class=\"_ _f\"></span>Lane <span class=\"_ _f\"></span>Constru<span class=\"_ _1\"></span>ction <span class=\"_ _2\"></span>Co<span class=\"_ _0\"></span>rporatio<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>Def<span class=\"_ _0\"></span>ined <span class=\"_ _2\"></span>Benefit </span>Pension Plan<span class=\"ff19\">.<span class=\"_ _1\"></span> </span>Di <span class=\"_ _f\"></span>seguito <span class=\"_ _2\"></span>la <span class=\"_ _f\"></span>riconciliazi<span class=\"_ _1\"></span>one <span class=\"_ _f\"></span>tra <span class=\"_ _f\"></span>il <span class=\"_ _2\"></span>saldo <span class=\"_ _f\"></span>iniziale <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>quello <span class=\"_ _f\"></span>finale <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _f\"></span>per <span class=\"_ _2\"></span>be<span class=\"_ _0\"></span>nefici <span class=\"_ _2\"></span>a <span class=\"_ _f\"></span>dipendenti<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>d<span class=\"_ _2\"></span>elle attivit\u00e0 a servizi<span class=\"_ _1\"></span>o del piano.<span class=\"ff1f fs6\"> </span>Passivit\u00e0 per<span class=\"fca sc0\"> </span>Attivit\u00e0 al servizio<span class=\"fca sc0\"> </span>Passivit\u00e0 nette<span class=\"fca sc0\"> </span>benefici ai<span class=\"fca sc0\"> </span>del piano<span class=\"fca sc0\"> </span>rilevate in bilancio<span class=\"fca sc0\"> </span>dipendenti<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 1\u00b0 gennaio 2022 190.692 (183.216)<span class=\"fca sc0\"> </span>7.476 Costo del servizio 6 - 6 Interessi 5.422 (5.379)<span class=\"fca sc0\"> </span>43<span class=\"ls0\"> </span>(Utili)/perdite derivanti dal cambio di rendimento atteso delle attivit\u00e0 del piano<span class=\"fca sc0\"> </span>- 56.432 56.432 (Utili)/perdite derivanti dall'esperienza 1.104 - 1.104 Liquidazioni (4.147)<span class=\"fca sc0\"> </span>- (4.147)<span class=\"fca sc0\"> </span>Effetto dei cambiamenti nelle ipotesi demografiche (51.618)<span class=\"fca sc0\"> </span>- (51.618)<span class=\"fca sc0\"> </span>Pagamenti di benefici dalle attivit\u00e0 del piano (8.090)<span class=\"fca sc0\"> </span>8.090 - Spese amministrative pagate dalle attivit\u00e0 del piano - 293<span class=\"ls0\"> </span>293<span class=\"ls0\"> </span>Differenze cambio 12.531 (12.095)<span class=\"fca sc0\"> </span>436<span class=\"ls0\"> </span>31 dicembre 2022 145.900 (135.875)<span class=\"fca sc0\"> </span>10.025 Le tabelle segue<span class=\"_ _1\"></span>nti riportan<span class=\"_ _1\"></span>o le assunzioni <span class=\"_ _1\"></span>utilizzate per d<span class=\"_ _1\"></span>eterminare la pa<span class=\"_ _1\"></span>ssivit\u00e0 per ben<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>fici ai dipen<span class=\"_ _1\"></span>denti.<span class=\"_ _0\"></span> Benefici pensionistici Altri benefici 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Tasso di sconto 2,71%<span class=\"fca sc0\"> </span>5,22%<span class=\"fca sc0\"> </span>2,04%<span class=\"fca sc0\"> </span>5,01%<span class=\"fca sc0\"> </span>Tasso di rendimento atteso delle attivit\u00e0 al servizio del 4,90%<span class=\"fca sc0\"> </span>2,71%<span class=\"fca sc0\"> </span>piano N/A<span class=\"fca sc0\"> </span>N/A<span class=\"fca sc0\"> </span>Tasso d\u2019incremento delle retribuzioni <span class=\"ff19\"> </span>3,50%<span class=\"fca sc0\"> </span>N/A<span class=\"fca sc0\"> </span>N/A<span class=\"fca sc0\"> </span>N/A<span class=\"fca sc0\"> </span>Il <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>rendimento atteso <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>lungo <span class=\"_ _2\"></span>termine <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 al <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ervizio <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>piano <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>stato <span class=\"_ _0\"></span>determinato sulla <span class=\"_ _0\"></span>base della <span class=\"_ _10\"></span><span class=\"ff1b\">performance</span> <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span>gli <span class=\"_ _10\"></span>investim<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nti <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>composi<span class=\"_ _1\"></span>zione <span class=\"_ _10\"></span>delle <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _a\"></span>a <span class=\"_ _10\"> </span>servizio <span class=\"_ _10\"> </span>del <span class=\"_ _10\"></span>piano, <span class=\"_ _10\"> </span>in <span class=\"_ _10\"> </span>relazione <span class=\"_ _10\"></span>al periodo comples<span class=\"_ _1\"></span>sivo di incr<span class=\"_ _1\"></span>emento atteso delle atti<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>it\u00e0 prima della li<span class=\"_ _1\"></span>quidazione fin<span class=\"_ _4\"></span>ale.<span class=\"_ _0\"></span> Di seguito si ripo<span class=\"_ _1\"></span>rtano le as<span class=\"_ _1\"></span>sunzioni di cre<span class=\"_ _1\"></span>scita dei costi<span class=\"_ _1\"></span> relativi alle pr<span class=\"_ _1\"></span>estazioni me<span class=\"_ _1\"></span>diche. Assunzioni di crescita dei costi delle prestazioni mediche 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Tasso di crescita annuo 5,61%<span class=\"fca sc0\"> </span>5,32%<span class=\"fca sc0\"> </span>Tasso di riduzione attesa del tasso di crescita (<span class=\"ff1b\">ultimate trend rate</span>) 4,42%<span class=\"fca sc0\"> </span>4,42%<span class=\"fca sc0\"> </span>Anno nel quale \u00e8 previsto il raggiungimento dell'<span class=\"ff1b\">ultimate trend rate</span> 2039<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2039<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>La <span class=\"_ _a\"></span>seguente <span class=\"_ _f\"></span>tabella <span class=\"_ _f\"></span>mostra <span class=\"_ _f\"></span>come <span class=\"_ _a\"></span>varierebbe <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>passivit\u00e0 <span class=\"_ _f\"></span>per <span class=\"_ _a\"></span>benefici <span class=\"_ _f\"></span>ai <span class=\"_ _a\"></span>dipendenti <span class=\"_ _f\"></span>al <span class=\"_ _a\"></span>variare <span class=\"_ _a\"></span>delle <span class=\"_ _f\"></span>principali assunzioni.<span class=\"ff1f fs6\"> </span>Variazione<span class=\"fca sc0\"> </span>Incremento<span class=\"fca sc0\"> </span>Decremento<span class=\"fca sc0\"> </span>(Valori Euro/000)<span class=\"_ _1\"></span> Tasso di sconto 1,00%<span class=\"fca sc0\"> </span>(14.762)<span class=\"fca sc0\"> </span>17.876 Tasso di incremento delle retribuzioni 1,00%<span class=\"fca sc0\"> </span>N/A<span class=\"fca sc0\"> </span>N/A<span class=\"fca sc0\"> </span>La <span class=\"_ _f\"></span>tabella <span class=\"_ _f\"></span>seguente <span class=\"_ _2\"></span>mo<span class=\"_ _0\"></span>stra<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>le <span class=\"_ _10\"></span>cla<span class=\"_ _1\"></span>ssi <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>servizio <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>piano <span class=\"_ _f\"></span>come <span class=\"_ _f\"></span>percentuale <span class=\"_ _f\"></span>del <span class=\"_ _a\"></span>total<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>delle <span class=\"_ _f\"></span>attivit\u00e0 investite.<span class=\"ff1f fs6\"> </span>31 dicembre 2021 Incidenza 31 dicembre 2022 Incidenza (Valori in Euro/00<span class=\"_ _1\"></span>0) Common / collective trusts 182.303 99,50%<span class=\"fca sc0\"> </span>134.938 99,31%<span class=\"fca sc0\"> </span>Depositi fruttiferi 913<span class=\"ls0\"> </span>0,50%<span class=\"fca sc0\"> </span>937<span class=\"ls0\"> </span>0,69%<span class=\"fca sc0\"> </span>Totale 183.216 100,00%<span class=\"fca sc0\"> </span>135.875 100,00%<span class=\"fca sc0\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>servizio <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>piano <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>inalizz<span class=\"_ _1\"></span>ate <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>garantire <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>combinazione <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>re<span class=\"_ _0\"></span>ndimenti <span class=\"_ _0\"></span>ed <span class=\"_ _2\"></span>opportunit\u00e0 <span class=\"_ _0\"></span>di crescita <span class=\"_ _11\"> </span>utilizzando <span class=\"_ _11\"> </span>un<span class=\"_ _0\"></span>a <span class=\"_ _11\"> </span>strategia <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>investim<span class=\"_ _1\"></span>ento <span class=\"_ _b\"> </span>conservativa. <span class=\"_ _11\"> </span>In <span class=\"_\"> </span>l<span class=\"_ _1\"></span>inea <span class=\"_ _11\"> </span>generale, <span class=\"_ _11\"> </span>gli <span class=\"_ _b\"> </span>investimenti <span class=\"_ _11\"> </span>vengono effettuati <span class=\"_ _a\"></span>per <span class=\"_ _10\"></span>circa <span class=\"_ _a\"></span>l\u201982% <span class=\"_ _10\"></span>in <span class=\"_ _a\"></span>f<span class=\"_ _0\"></span>ondi <span class=\"_ _10\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>rendita <span class=\"_ _a\"></span>fissa, <span class=\"_ _10\"></span>per <span class=\"_ _a\"></span>circa <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>9% <span class=\"_ _a\"></span>in <span class=\"_ _10\"></span>investimenti<span class=\"_ _4\"></span> <span class=\"_ _11\"> </span>azionari<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>grande<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>piccola<span class=\"_ _1\"></span> capitalizz<span class=\"_ _1\"></span>azione, per circa il 7% in azioni internazi<span class=\"_ _1\"></span>onali e per circa il 2% in <span class=\"ff1b\">hedge fund</span> diversifica<span class=\"_ _1\"></span>ti. Gli obiettivi <span class=\"_ _4\"></span>e le strategie sono <span class=\"_ _1\"></span>riviste peri<span class=\"_ _4\"></span>odicamente dalla Direzion<span class=\"_ _1\"></span>e delle Societ\u00e0 Co<span class=\"_ _4\"></span>ntrollate.<span class=\"_ _0\"></span> La composizione d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>l <span class=\"ff1b\">fair value</span> delle attivit\u00e0<span class=\"_ _1\"></span> a servizi<span class=\"_ _1\"></span>o del piano, <span class=\"_ _1\"></span>per categoria di at<span class=\"_ _4\"></span>tivit\u00e0, \u00e8 riportata di seg<span class=\"_ _1\"></span>uito. Prezzi quotati<span class=\"fca sc0\"> </span>Altri input significativi<span class=\"fca sc0\"> </span>Altri input significativi<span class=\"fca sc0\"> </span>31 dicembre 2021<span class=\"fca sc0\"> </span>osservabili<span class=\"fca sc0\"> </span>non osservabili<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0)  Livello 1<span class=\"fca sc0\"> </span> Livello 2<span class=\"fca sc0\"> </span> Livello 3<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Common/collective trusts 182.303 - - 182.303 Depositi fruttiferi 913<span class=\"ls0\"> </span>- - 913<span class=\"ls0\"> </span>183.216 - - 183.216 Totale Prezzi quotati<span class=\"fca sc0\"> </span>Altri input significativi<span class=\"fca sc0\"> </span>Altri input significativi<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>osservabili<span class=\"fca sc0\"> </span>non osservabili<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0)  Livello 1<span class=\"fca sc0\"> </span> Livello 2<span class=\"fca sc0\"> </span> Livello 3<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Common/collective trusts 134.938 - - 134.938 Depositi fruttiferi 937<span class=\"ls0\"> </span>- - 937<span class=\"ls0\"> </span>135.875 - - 135.875 Totale La tabella segu<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nte fornisc<span class=\"_ _1\"></span>e la stima non att<span class=\"_ _1\"></span>ualizzata<span class=\"_ _1\"></span> dei pagamenti futuri<span class=\"_ _1\"></span> per i b<span class=\"_ _1\"></span>enefici ai dipe<span class=\"_ _1\"></span>ndenti.<span class=\"ff1f fs6\"> </span>Periodi<span class=\"fca sc0\"> </span>Benefici pensionistici<span class=\"fca sc0\"> </span>Altri benefici<span class=\"fca sc0\"> </span>(valori in Euro/000)<span class=\"_ _1\"></span> 11.513<span class=\"fca sc0\"> </span>204<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2023<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>8.436<span class=\"fca sc0\"> </span>175<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2024<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>8.386<span class=\"fca sc0\"> </span>184<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2025<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>8.755<span class=\"fca sc0\"> </span>166<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2026<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>8.795<span class=\"fca sc0\"> </span>189<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2027<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2028<span class=\"ls0\">-</span>2032<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>47.129<span class=\"fca sc0\"> </span>556",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__76": {
   "value": "27. Fondi rischi<span class=\"ff19\"> </span>I \u201cFondi rischi<span class=\"_ _1\"></span>\u201d sono riepilogati<span class=\"_ _4\"></span> n<span class=\"_ _0\"></span>ella seguente tab<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>lla<span class=\"ff19\">. </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Fondo rischi su partecipazioni 85.257 95.383 10.125<span class=\"fca sc0\"> </span>Altri fondi 137.334 103.496 (33.838)<span class=\"fca sc0\"> </span>Totale 222.591<span class=\"fca sc0\"> </span>198.879<span class=\"fca sc0\"> </span>(23.713)<span class=\"fca sc0\"> </span>Il <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>ondo <span class=\"_ _2\"></span>rischi <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>partecipazi<span class=\"_ _1\"></span>oni <span class=\"_ _2\"></span>accoglie <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>accant<span class=\"_ _4\"></span>ona<span class=\"_ _0\"></span>menti <span class=\"_ _2\"></span>eff<span class=\"_ _4\"></span>ettuati <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>front<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>obbligazi<span class=\"_ _1\"></span>oni <span class=\"_ _2\"></span>leg<span class=\"_ _1\"></span>ali <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>capo alle <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Gruppo <span class=\"_ _1\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _1\"></span>ripianament<span class=\"_ _4\"></span>o dell<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>perdite<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>eccedenti <span class=\"_ _4\"></span>il pa<span class=\"_ _4\"></span>trimonio <span class=\"_ _1\"></span>nett<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>delle <span class=\"_ _1\"></span>imprese<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>parteci<span class=\"_ _1\"></span>pat<span class=\"_ _1\"></span>e. L<span class=\"_ _3\"></span>\u2019incremen<span class=\"_ _4\"></span>to <span class=\"_ _0\"></span>di periodo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>pre<span class=\"_ _1\"></span>vale<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>ement<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>riconducibile agli ulteriori accant<span class=\"_ _1\"></span>onamen<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>rif<span class=\"_ _1\"></span>eriti alle <span class=\"_ _0\"></span><span class=\"ff23\">Joint V<span class=\"_ _4\"></span>enture<span class=\"ff1a\"> </span></span>del Gruppo Lane<span class=\"_ _1\"></span>.<span class=\"ff19\"> </span>Gli altri f<span class=\"_ _4\"></span>ondi includono le se<span class=\"_ _1\"></span>guenti voci<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Fondi entit\u00e0 in liquidazione  (112)<span class=\"fca sc0\"> </span>8.665<span class=\"fca sc0\"> </span>8.553<span class=\"fca sc0\"> </span>Progetti RSU Campania (2.134)<span class=\"fca sc0\"> </span>27.165<span class=\"fca sc0\"> </span>25.031<span class=\"fca sc0\"> </span>Contenziosi e vertenze legali in corso (3.256)<span class=\"fca sc0\"> </span>18.548<span class=\"fca sc0\"> </span>15.292<span class=\"fca sc0\"> </span>Fondi rischi su commesse in corso (33.659)<span class=\"fca sc0\"> </span>56.188<span class=\"fca sc0\"> </span>22.529<span class=\"fca sc0\"> </span>Altri 5.324<span class=\"fca sc0\"> </span>26.767<span class=\"fca sc0\"> </span>32.091<span class=\"fca sc0\"> </span>Totale 137.334<span class=\"fca sc0\"> </span>103.496 (33.838)<span class=\"fca sc0\"> </span>Si riporta<span class=\"_ _1\"></span> di seguit<span class=\"_ _1\"></span>o un bre<span class=\"_ _4\"></span>ve commen<span class=\"_ _1\"></span>to sugli<span class=\"_ _1\"></span> altri f<span class=\"_ _4\"></span>ondi rischi pr<span class=\"_ _4\"></span>esenti in bilancio:<span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">i <span class=\"_ _4\"></span>fondi <span class=\"_ _3\"></span>rela<span class=\"_ _1\"></span>tivi <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>entit<span class=\"_ _4\"></span>\u00e0 <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>liquidaz<span class=\"_ _1\"></span>ione <span class=\"_ _4\"></span>accolgono<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>accant<span class=\"_ _4\"></span>onamenti <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>fron<span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>probabil<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>oneri <span class=\"_ _4\"></span>determinati<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>dalla </span></span>chiusur<span class=\"_ _1\"></span>a delle c<span class=\"_ _1\"></span>ommesse e de<span class=\"_ _1\"></span>lle possibili e<span class=\"_ _1\"></span>voluzioni <span class=\"_ _1\"></span>dei cont<span class=\"_ _4\"></span>enziosi passivi in esse<span class=\"_ _1\"></span>re;<span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">i <span class=\"_\"> </span>f<span class=\"_ _1\"></span>ondi <span class=\"_\"> </span>rel<span class=\"_ _1\"></span>ativi <span class=\"_\"> </span>ai<span class=\"_ _1\"></span> <span class=\"_\"> </span>prog<span class=\"_ _1\"></span>etti <span class=\"_\"> </span>R<span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>U <span class=\"_\"> </span>Campania<span class=\"_ _1\"></span> <span class=\"_\"> </span>includono<span class=\"_ _4\"></span>, <span class=\"_\"> </span>in <span class=\"_\"> </span>prev<span class=\"_ _4\"></span>alenza<span class=\"_ _1\"></span>, <span class=\"_\"> </span>la <span class=\"_\"> </span>stima<span class=\"_ _1\"></span> <span class=\"_\"> </span>dei <span class=\"_\"> </span>cos<span class=\"_ _4\"></span>ti <span class=\"_\"> </span>potenzialment<span class=\"_ _4\"></span>e </span></span>sost<span class=\"_ _1\"></span>enibili per <span class=\"_ _0\"></span>i ripr<span class=\"_ _0\"></span>istini ambien<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>i. <span class=\"_ _0\"></span>Per una descrizione dei contenzi<span class=\"_ _1\"></span>osi <span class=\"_ _0\"></span>e de<span class=\"_ _2\"></span>i ris<span class=\"_ _0\"></span>chi rela<span class=\"_ _4\"></span>tivi <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>prog<span class=\"_ _1\"></span>etti RSU Campania si rin<span class=\"_ _4\"></span>via alla sezio<span class=\"_ _4\"></span>ne \u201c<span class=\"_ _0\"></span>Princi<span class=\"_ _1\"></span>pali f<span class=\"_ _4\"></span>attori di risch<span class=\"_ _1\"></span>io e incerte<span class=\"_ _1\"></span>zz<span class=\"_ _1\"></span>e\u201d dell<span class=\"_ _1\"></span>a Re<span class=\"_ _1\"></span>lazione sulla ge<span class=\"_ _1\"></span>stione;<span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">i <span class=\"_ _4\"></span>fondi <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>cont<span class=\"_ _1\"></span>enziosi <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>vert<span class=\"_ _1\"></span>enz<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>legali<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>in c<span class=\"_ _1\"></span>orso<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>sono c<span class=\"_ _4\"></span>orrela<span class=\"_ _4\"></span>ti a <span class=\"_ _4\"></span>cont<span class=\"_ _1\"></span>est<span class=\"_ _4\"></span>azioni <span class=\"_ _1\"></span>contr<span class=\"_ _4\"></span>attual<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>nelle <span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ee <span class=\"_ _4\"></span>Canada </span></span>ed Euro<span class=\"_ _4\"></span>pa;<span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">i f<span class=\"_ _4\"></span>ond<span class=\"_ _0\"></span>i rischi su comme<span class=\"_ _1\"></span>sse in cor<span class=\"_ _1\"></span>so sono rel<span class=\"_ _1\"></span>ativi al<span class=\"_ _1\"></span>le valut<span class=\"_ _1\"></span>azioni eff<span class=\"_ _4\"></span>ettuat<span class=\"_ _1\"></span>e ai sensi dei<span class=\"_ _1\"></span> paragr<span class=\"_ _4\"></span>afi 66<span class=\"_ _0\"></span>-69 dello </span></span>IAS <span class=\"_ _a\"></span>37 <span class=\"_ _a\"></span>\u201c<span class=\"_ _3\"></span>Accant<span class=\"_ _4\"></span>onamento<span class=\"_ _4\"></span>, <span class=\"_ _a\"></span>passivit\u00e0 <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _a\"></span>potenziali\u201d<span class=\"_ _5\"></span>, <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>costi <span class=\"_ _a\"></span>necessari <span class=\"_ _f\"></span>per <span class=\"_ _10\"></span>l\u2019<span class=\"_ _5\"></span>adempiment<span class=\"_ _1\"></span>o <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>alcuni<span class=\"_ _4\"></span> contr<span class=\"_ _4\"></span>atti onerosi princi<span class=\"_ _1\"></span>palment<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>in Italia<span class=\"_ _1\"></span>, Polonia e Cile. Il decre<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>o regis<span class=\"_ _4\"></span>trat<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span>nella posta<span class=\"_ _1\"></span> in <span class=\"_ _0\"></span>commen<span class=\"_ _4\"></span>to, rispetto alla <span class=\"_ _0\"></span>chiusura<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _3\"></span>eser<span class=\"_ _1\"></span>cizio 2<span class=\"_ _0\"></span>021, <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>essenzialment<span class=\"_ _4\"></span>e <span class=\"_ _2\"></span>riconducibile<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>aree<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>ti <span class=\"_ _2\"></span>Uniti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Polonia e <span class=\"_ _0\"></span>al disimpegno dal <span class=\"_ _1\"></span>prog<span class=\"_ _4\"></span>etto EPC r<span class=\"_ _4\"></span>elativo all\u2019<span class=\"_ _5\"></span>os<span class=\"_ _0\"></span>pedale di Ga<span class=\"_ _4\"></span>ziantep in T<span class=\"_ _3\"></span>urchia<span class=\"_ _1\"></span>;<span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">la voce<span class=\"_ _1\"></span> \u201c<span class=\"_ _5\"></span>Altri\u201d fa <span class=\"_ _1\"></span>rif<span class=\"_ _4\"></span>erimento <span class=\"_ _1\"></span>ad ult<span class=\"_ _4\"></span>eriori obbliga<span class=\"_ _1\"></span>zioni rit<span class=\"_ _1\"></span>enute<span class=\"_ _1\"></span> pr<span class=\"_ _1\"></span>obabili a <span class=\"_ _4\"></span>front<span class=\"_ _1\"></span>e di <span class=\"_ _1\"></span>cont<span class=\"_ _4\"></span>estazi<span class=\"_ _1\"></span>oni ricev<span class=\"_ _1\"></span>ute <span class=\"_ _1\"></span>da </span></span>parte <span class=\"_ _1\"></span>di t<span class=\"_ _1\"></span>erzi e <span class=\"_ _4\"></span>impegni ass<span class=\"_ _1\"></span>unti <span class=\"_ _1\"></span>dalla Socie<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _1\"></span> del <span class=\"_ _4\"></span>Gruppo pre<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>ement<span class=\"_ _4\"></span>e in ambit<span class=\"_ _4\"></span>o domestic<span class=\"_ _1\"></span>o e <span class=\"_ _4\"></span>negli Sta<span class=\"_ _4\"></span>ti Uniti.<span class=\"ff19\"> </span>La variazione evid<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nziata da<span class=\"_ _1\"></span>lla voce nel p<span class=\"_ _1\"></span>eriodo oggetto di comm<span class=\"_ _1\"></span>ento \u00e8 presenta<span class=\"_ _1\"></span>ta nella tab<span class=\"_ _1\"></span>ella seguente. 31 dicembre 2021<span class=\"fca sc0\"> </span>Accantonamenti<span class=\"fca sc0\"> </span> (Utilizzi / Rilasci)<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Differenze cambio<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>perimetro di<span class=\"fca sc0\"> </span>e altri movimenti<span class=\"fca sc0\"> </span>consolidamento<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Totale 137.334<span class=\"fca sc0\"> </span>12.368<span class=\"fca sc0\"> </span>(45.171)<span class=\"fca sc0\"> </span>(1.346)<span class=\"fca sc0\"> </span>311<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>103.496<span class=\"fca sc0\"> </span>Gli utilizzi <span class=\"_ _1\"></span>dei f<span class=\"_ _4\"></span>ondi rischi, p<span class=\"_ _1\"></span>ari a un v<span class=\"_ _4\"></span>alore c<span class=\"_ _1\"></span>omplessiv<span class=\"_ _1\"></span>o nett<span class=\"_ _1\"></span>o di \u20ac <span class=\"_ _1\"></span>32,8 mili<span class=\"_ _1\"></span>oni sono principa<span class=\"_ _1\"></span>lment<span class=\"_ _4\"></span>e riconducibili<span class=\"_ _1\"></span>, come gi\u00e0 pr<span class=\"_ _4\"></span>ecedent<span class=\"_ _1\"></span>ement<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> rappr<span class=\"_ _4\"></span>esenta<span class=\"_ _1\"></span>to nell<span class=\"_ _1\"></span>a present<span class=\"_ _4\"></span>e nota, all\u2019<span class=\"_ _5\"></span>ag<span class=\"_ _0\"></span>giornament<span class=\"_ _1\"></span>o delle<span class=\"_ _1\"></span> valut<span class=\"_ _4\"></span>azioni eff<span class=\"_ _1\"></span>ettuat<span class=\"_ _4\"></span>e in merito ai f<span class=\"_ _4\"></span>ondi rischi sulle c<span class=\"_ _4\"></span>ommesse in cor<span class=\"_ _4\"></span>so.<span class=\"ff19\"> </span>Pe<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>ulteriori <span class=\"_ _a\"></span>informaz<span class=\"_ _1\"></span>ioni <span class=\"_ _a\"></span>sui <span class=\"_ _10\"></span>con<span class=\"_ _4\"></span>tenziosi <span class=\"_ _a\"></span>si <span class=\"_ _10\"></span>rin<span class=\"_ _4\"></span>via <span class=\"_ _10\"></span>al <span class=\"_ _a\"></span>para<span class=\"_ _1\"></span>graf<span class=\"_ _4\"></span>o <span class=\"_ _a\"></span>\u201cPrincipali <span class=\"_ _a\"></span>fa<span class=\"_ _4\"></span>ttori <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>rischio <span class=\"_ _a\"></span>e <span class=\"_ _10\"></span>incert<span class=\"_ _1\"></span>ezz<span class=\"_ _4\"></span>e\u201d <span class=\"_ _10\"></span>dell<span class=\"_ _1\"></span>a Re<span class=\"_ _1\"></span>lazione sulla g<span class=\"_ _4\"></span>estione.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__77": {
   "value": "28. Debiti commerciali v<span class=\"_ _1\"></span>erso f<span class=\"_ _4\"></span>ornitori <span class=\"ff19\"> </span>Di seguito il de<span class=\"_ _4\"></span>ttaglio della<span class=\"_ _1\"></span> voce in esame.<span class=\"ff19\"> </span>Variazione<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Debiti commerciali verso Terzi 3.062.060<span class=\"fca sc0\"> </span>3.649.654<span class=\"fca sc0\"> </span>587.594<span class=\"fca sc0\"> </span>Debiti commerciali verso societ\u00e0 del Gruppo e altre parti correlate 146.711<span class=\"fca sc0\"> </span>242.075<span class=\"fca sc0\"> </span>95.364<span class=\"fca sc0\"> </span>Totale 3.208.770<span class=\"fca sc0\"> </span>3.891.729<span class=\"fca sc0\"> </span>682.959<span class=\"fca sc0\"> </span>La <span class=\"_ _10\"> </span>v<span class=\"_ _0\"></span>ariazione <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>posta <span class=\"_ _10\"></span>dei <span class=\"_ _10\"> </span>debiti <span class=\"_ _11\"> </span>commerciali <span class=\"_ _10\"></span>verso <span class=\"_ _11\"> </span>terzi <span class=\"_ _10\"> </span>per <span class=\"_ _10\"> </span>\u20ac<span class=\"_ _0\"></span><span class=\"ff19\"> <span class=\"_ _11\"> </span>587,6 <span class=\"_ _11\"> </span>milioni <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"> </span>per <span class=\"_ _11\"> </span>lo <span class=\"_ _11\"> </span>pi\u00f9 <span class=\"_ _11\"> </span>ascrivibil<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>alle </span>commesse <span class=\"_\"> </span>c<span class=\"_ _4\"></span>he <span class=\"_\"> </span>hanno <span class=\"_\"> </span>con<span class=\"_ _1\"></span>tribuito <span class=\"_ _b\"> </span>maggiormente <span class=\"_\"> </span>alla<span class=\"_ _1\"></span> <span class=\"_\"> </span>produzion<span class=\"_ _1\"></span>e <span class=\"_\"> </span>di<span class=\"_ _1\"></span> <span class=\"_\"> </span>periodo <span class=\"_ _b\"> </span>in <span class=\"_\"> </span>Italia <span class=\"_ _b\"> </span>(principalmente <span class=\"_ _b\"> </span>Alta Velocit\u00e0-Capacit\u00e0<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>Ferroviaria Verona-<span class=\"ff1a\">Padova per \u20ac 199,7 milioni e Napoli</span>-Bari a per <span class=\"_ _0\"></span><span class=\"ff1a\">\u20ac</span> 47,7 <span class=\"_ _0\"></span>milioni), in Australia (Snowy <span class=\"_ _0\"></span>Hydro 2.0 per <span class=\"_ _0\"></span>\u20ac<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>36,7 milioni), in <span class=\"_ _0\"></span>Etiopia <span class=\"_ _0\"></span>(\u20ac <span class=\"_ _0\"></span>44,7 milioni ) <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>alla Controllata Salini <span class=\"_ _0\"></span>Saudi <span class=\"_ _0\"></span>Arabia Company Ltd  <span class=\"_ _4\"></span>in Arabia <span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>audita<span class=\"_ _1\"></span>  <span class=\"_ _4\"></span>(\u20ac<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>9<span class=\"_ _0\"></span>4,6 <span class=\"_ _4\"></span>milioni).<span class=\"ff19\"> </span>Per q<span class=\"_ _1\"></span>uanto <span class=\"_ _1\"></span>riguarda <span class=\"_ _4\"></span>l\u2019ambito dome<span class=\"_ _1\"></span>stico <span class=\"_ _1\"></span>va al<span class=\"_ _1\"></span>tres\u00ec seg<span class=\"_ _1\"></span>nalato <span class=\"_ _4\"></span>l\u2019incremento dei debiti verso <span class=\"_ _0\"></span>i Soci Consorziati nella nuova commessa ferroviaria Alta <span class=\"_ _0\"></span>Velocit\u00e0 Palermo-Catania-Mes<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ina per \u20ac <span class=\"_ _0\"></span>55,6 milioni e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>la nuova diga <span class=\"_ _0\"></span>foranea <span class=\"_ _0\"></span>di Genov<span class=\"_ _0\"></span>a per \u20ac <span class=\"_ _0\"></span>88,9 <span class=\"_ _0\"></span>milioni<span class=\"_ _0\"></span><span class=\"ff19\">, <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>gi\u00e0 si <span class=\"_ _0\"></span>\u00e8 scritto <span class=\"_ _0\"></span>precedentemente<span class=\"_ _1\"></span> </span>alla nota 14 con <span class=\"_ _1\"></span>riferimento al com<span class=\"_ _1\"></span>mento dei cre<span class=\"_ _1\"></span>diti commerciali. L\u2019incremento <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>Debiti <span class=\"_ _0\"></span>commerciali <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>altre <span class=\"_ _2\"></span>parti <span class=\"_ _0\"></span>correlate <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>lo <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _2\"></span>riconducibil<span class=\"_ _1\"></span>e alle <span class=\"_ _1\"></span>commesse <span class=\"_ _4\"></span>N<span class=\"_ _0\"></span>uova <span class=\"_ _1\"></span>Diga <span class=\"_ _4\"></span>Foranea di <span class=\"_ _4\"></span>Genova per <span class=\"_ _4\"></span>\u20ac 63,4 <span class=\"_ _4\"></span>milioni e <span class=\"_ _4\"></span>Galleria di <span class=\"_ _4\"></span>Base del <span class=\"_ _4\"></span>Brennero Lott<span class=\"_ _1\"></span>o \u201cM<span class=\"_ _1\"></span>ules <span class=\"_ _4\"></span>2<span class=\"_ _2\"></span><span class=\"ff19\">-</span>3\u201d per \u20ac <span class=\"_ _0\"></span>36,7 milioni. <span class=\"ff19\">Per <span class=\"_ _0\"></span>maggiori dettagli circa la composizione della posta <span class=\"_ _0\"></span>in commento si rimanda a <span class=\"_ _0\"></span>quanto </span>rappresentato <span class=\"_ _10\"></span>alla <span class=\"_ _10\"></span>nota <span class=\"_ _11\"> </span>39 <span class=\"_ _10\"> </span>\u201c<span class=\"_ _0\"></span>Operazioni <span class=\"_ _10\"></span>con <span class=\"_ _10\"> </span>parti <span class=\"_ _11\"> </span>correlate\u201d <span class=\"_ _10\"></span>e <span class=\"_ _11\"> </span>nell\u2019informati<span class=\"_ _1\"></span>va <span class=\"_ _10\"> </span>allegata <span class=\"_ _10\"> </span>al <span class=\"_ _11\"> </span>presente <span class=\"_ _10\"> </span>bilancio consolidato in merito<span class=\"_ _4\"></span> ai rapporti infragruppo. Si <span class=\"_ _c\"> </span>segnala, <span class=\"_\"> </span><span class=\"ff1a\">in <span class=\"_ _c\"> </span>ultimo, <span class=\"_ _c\"> </span>che <span class=\"_\"> </span>la <span class=\"_ _c\"> </span>voce <span class=\"_ _c\"> </span>in <span class=\"_ _c\"> </span>commento <span class=\"_\"> </span>non <span class=\"_ _c\"> </span>include <span class=\"_ _c\"> </span>nessun <span class=\"_\"> </span>saldo <span class=\"_ _c\"> </span>passivo <span class=\"_\"> </span>nell\u2019esercizio <span class=\"_\"> </span>2022 <span class=\"_\"> </span>e </span>nell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_\"> </span>202<span class=\"_ _1\"></span>1, <span class=\"_\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _b\"> </span>riferimento <span class=\"_\"> </span>all<span class=\"_ _1\"></span>a <span class=\"_\"> </span>p<span class=\"_ _4\"></span>os<span class=\"_ _0\"></span>izione <span class=\"_ _b\"> </span>debitoria <span class=\"_ _b\"> </span>del <span class=\"_\"> </span>Gruppo<span class=\"_ _1\"></span> <span class=\"_\"> </span>n<span class=\"_ _1\"></span>ei <span class=\"_\"> </span>co<span class=\"_ _4\"></span>nf<span class=\"_ _0\"></span>ronti <span class=\"_ _b\"> </span>di <span class=\"_\"> </span>Consorzi<span class=\"_ _4\"></span> <span class=\"_\"> </span>e <span class=\"_ _9\"> </span>Soci<span class=\"_ _1\"></span>et\u00e0 Consortili (\"SPV\"<span class=\"_ _1\"></span>) funzionan<span class=\"_ _1\"></span>ti a ribaltament<span class=\"_ _1\"></span>o costi e non inclusi n<span class=\"_ _1\"></span>ell'area di consoli<span class=\"_ _4\"></span>damento del Gruppo.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__79": {
   "value": "30. Altre passivit\u00e0<span class=\"_ _1\"></span> corren<span class=\"_ _4\"></span>ti<span class=\"ff19\"> </span>Le \u201c<span class=\"_ _3\"></span>Altr<span class=\"_ _1\"></span>e passivi<span class=\"_ _1\"></span>t\u00e0 c<span class=\"_ _1\"></span>orren<span class=\"_ _4\"></span>ti\u201d<span class=\"_ _0\"></span> sono com<span class=\"_ _4\"></span>poste c<span class=\"_ _1\"></span>ome indica<span class=\"_ _4\"></span>to di seguito:<span class=\"ff19\"> </span>31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 33.288<span class=\"fca sc0\"> </span>33.288<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Debiti verso enti pubblici Altri debiti 175.789<span class=\"fca sc0\"> </span>232.656<span class=\"fca sc0\"> </span>56.867<span class=\"fca sc0\"> </span>Personale 102.920<span class=\"fca sc0\"> </span>120.116<span class=\"fca sc0\"> </span>17.196<span class=\"fca sc0\"> </span>Istituti previdenziali 41.563<span class=\"fca sc0\"> </span>38.845<span class=\"fca sc0\"> </span>(2.718)<span class=\"fca sc0\"> </span>Altri debiti verso entit\u00e0 del Gruppo non consolidate e altre parti correlate  66.413<span class=\"fca sc0\"> </span>62.853<span class=\"fca sc0\"> </span>(3.560)<span class=\"fca sc0\"> </span>Debiti per indennizzi ed espropri 109.745<span class=\"fca sc0\"> </span>85.145<span class=\"fca sc0\"> </span>(24.600)<span class=\"fca sc0\"> </span>Ratei e risconti passivi 35.703<span class=\"fca sc0\"> </span>47.746<span class=\"fca sc0\"> </span>12.043<span class=\"fca sc0\"> </span>Totale 565.421<span class=\"fca sc0\"> </span>620.649<span class=\"fca sc0\"> </span>55.228<span class=\"fca sc0\"> </span>I debiti verso enti pubblici a<span class=\"_ _1\"></span>mmontano a \u20ac 33,3 milioni e sono integral<span class=\"_ _1\"></span>mente riferit<span class=\"_ _1\"></span>i ai rapporti intrattenuti<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>con la <span class=\"_ _0\"></span>struttura <span class=\"_ _0\"></span>commissarial<span class=\"_ _1\"></span>e, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ovince e <span class=\"_ _2\"></span>i <span class=\"_ _0\"></span>comuni <span class=\"_ _0\"></span>campani <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>progetti RSU <span class=\"_ _2\"></span>Campania. Per <span class=\"_ _0\"></span>una disamina <span class=\"_ _11\"> </span>pi\u00f9 <span class=\"_ _9\"> </span>co<span class=\"_ _1\"></span>mpleta <span class=\"_ _11\"> </span>e <span class=\"_ _b\"> </span>articolata <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>complesso <span class=\"_ _b\"> </span>contesto <span class=\"_ _11\"> </span>relativo <span class=\"_ _b\"> </span>ai <span class=\"_ _b\"> </span>Progetti<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>RSU <span class=\"_ _b\"> </span>Campania, <span class=\"_ _11\"> </span>si <span class=\"_ _b\"> </span>rinvia <span class=\"_ _b\"> </span>al paragrafo \u201cPrincipali<span class=\"_ _1\"></span> fattori<span class=\"_ _1\"></span> di rischio e inc<span class=\"_ _1\"></span>ertezze\u201d ripo<span class=\"_ _1\"></span>rtato nella Relazi<span class=\"_ _1\"></span>one sulla g<span class=\"_ _1\"></span>estione.<span class=\"ff19\"> </span>Gli <span class=\"_ _f\"></span>altri <span class=\"_ _f\"></span>debiti <span class=\"_ _f\"></span>pari <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>\u20ac <span class=\"_ _f\"></span>232,7 <span class=\"_ _f\"></span>milioni <span class=\"_ _f\"></span>(\u20ac <span class=\"_ _f\"></span>175,8 <span class=\"_ _f\"></span>milioni <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>dicembre <span class=\"_ _2\"></span>2021) <span class=\"_ _f\"></span>evidenziano <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>aument<span class=\"_ _4\"></span>o, <span class=\"_ _f\"></span>rispett<span class=\"_ _1\"></span>o all\u2019<span class=\"_ _3\"></span>eser<span class=\"_ _4\"></span>cizio <span class=\"_ _0\"></span>precedente<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>circa \u20ac <span class=\"_ _2\"></span>56,9 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>principalmen<span class=\"_ _1\"></span>te riconducibile <span class=\"_ _0\"></span>(\u20ac <span class=\"_ _0\"></span>47,1 <span class=\"_ _0\"></span>milioni) agli <span class=\"_ _0\"></span>incassi <span class=\"_ _0\"></span>ricevuti nelle mor<span class=\"_ _4\"></span>e della definitiva c<span class=\"_ _4\"></span>omposizione di alcuni c<span class=\"_ _4\"></span>ontenziosi pe<span class=\"_ _1\"></span>ndenti rif<span class=\"_ _4\"></span>eriti ai pr<span class=\"_ _4\"></span>ogetti RSU<span class=\"_ _1\"></span> Campania. <span class=\"ff19\"> </span>Alla <span class=\"_ _d\"> </span>chiusura <span class=\"_ _d\"> </span>dell\u2019<span class=\"_ _3\"></span>eserci<span class=\"_ _1\"></span>zio <span class=\"_ _e\"> </span>c<span class=\"_ _1\"></span>orren<span class=\"_ _4\"></span>te <span class=\"_ _e\"> </span>il <span class=\"_ _d\"> </span>saldo <span class=\"_ _e\"> </span>della <span class=\"_ _d\"> </span>post<span class=\"_ _4\"></span>a <span class=\"_ _e\"> </span>in <span class=\"_ _d\"> </span>commento<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>ric<span class=\"_ _1\"></span>ompre<span class=\"_ _1\"></span>nde, <span class=\"_ _e\"> </span>oltr<span class=\"_ _4\"></span>e <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>quanto <span class=\"_ _d\"> </span>gi\u00e0 ra<span class=\"_ _1\"></span>ppresen<span class=\"_ _4\"></span>tato <span class=\"_ _a\"></span>per <span class=\"_ _10\"></span>il <span class=\"_ _a\"></span>proge<span class=\"_ _4\"></span>tto <span class=\"_ _10\"></span>RSU <span class=\"_ _a\"></span>Campania, <span class=\"_ _a\"></span>i <span class=\"_ _10\"></span>debiti <span class=\"_ _a\"></span>verso <span class=\"_ _a\"></span>gli <span class=\"_ _10\"></span>Enti <span class=\"_ _a\"></span>Comm<span class=\"_ _0\"></span>itte<span class=\"_ _1\"></span>nti <span class=\"_ _a\"></span>in <span class=\"_ _10\"></span>alcune <span class=\"_ _a\"></span>iniziativ<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>dell\u2019<span class=\"_ _3\"></span>area Poloni<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>(circ<span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>\u20ac <span class=\"_ _0\"></span>30 <span class=\"_ _0\"></span>milioni) <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ulteriori <span class=\"_ _0\"></span>passivit\u00e0 rilevat<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>ambito domestico (circ<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>\u20ac <span class=\"_ _0\"></span>85 <span class=\"_ _2\"></span>milioni) <span class=\"_ _0\"></span>principalmen<span class=\"_ _4\"></span>te rif<span class=\"_ _1\"></span>erite<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>commissioni <span class=\"_ _1\"></span>sulle g<span class=\"_ _4\"></span>aranzie<span class=\"_ _1\"></span> con<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>attuali<span class=\"_ _1\"></span>, pre<span class=\"_ _1\"></span>mi assicur<span class=\"_ _1\"></span>ativi<span class=\"_ _1\"></span> e a<span class=\"_ _1\"></span>ltr<span class=\"_ _1\"></span>e pos<span class=\"_ _1\"></span>te r<span class=\"_ _4\"></span>esiduali nelle commesse di <span class=\"_ _1\"></span>pi\u00f9 re<span class=\"_ _1\"></span>cent<span class=\"_ _1\"></span>e aggiudicazi<span class=\"_ _1\"></span>one.<span class=\"ff19\"> </span>Pe<span class=\"_ _1\"></span>r ci\u00f2 che a<span class=\"_ _1\"></span>ttiene la co<span class=\"_ _1\"></span>mposizione dei de<span class=\"_ _1\"></span>biti ve<span class=\"_ _1\"></span>rso<span class=\"_ _1\"></span> Societ<span class=\"_ _4\"></span>\u00e0 del Gruppo non cons<span class=\"_ _1\"></span>olida<span class=\"_ _4\"></span>te e altre<span class=\"_ _1\"></span> parti corr<span class=\"_ _4\"></span>elate si rimanda <span class=\"_ _10\"></span>a <span class=\"_ _11\"> </span>quant<span class=\"_ _4\"></span>o <span class=\"_ _11\"> </span>rappr<span class=\"_ _4\"></span>esenta<span class=\"_ _4\"></span>to <span class=\"_ _11\"> </span>alla <span class=\"_ _10\"> </span>nota <span class=\"_ _10\"></span>39 <span class=\"_ _11\"> </span>\u201cOper<span class=\"_ _4\"></span>azioni <span class=\"_ _10\"> </span>con <span class=\"_ _10\"> </span>parti <span class=\"_ _11\"> </span>corr<span class=\"_ _1\"></span>elat<span class=\"_ _4\"></span>e\u201d <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>nell\u2019inf<span class=\"_ _4\"></span>ormativa<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>allegata <span class=\"_ _10\"> </span>al prese<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> bilancio cons<span class=\"_ _1\"></span>olidat<span class=\"_ _4\"></span>o in merito ai ra<span class=\"_ _4\"></span>pp<span class=\"_ _0\"></span>orti inf<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>agruppo.<span class=\"ff19\"> </span>I <span class=\"_ _10\"></span>debiti <span class=\"_ _10\"></span>per <span class=\"_ _a\"></span>indennizzi <span class=\"_ _10\"></span>ed <span class=\"_ _a\"></span>espropri <span class=\"_ _a\"></span>affe<span class=\"_ _1\"></span>riscono<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>\u20ac <span class=\"_ _a\"></span>81,4 <span class=\"_ _10\"></span>milioni <span class=\"_ _10\"></span>(\u20ac <span class=\"_ _a\"></span>105,7 <span class=\"_ _10\"></span>milioni) <span class=\"_ _a\"></span>alla <span class=\"_ _10\"></span>tra<span class=\"_ _4\"></span>tta <span class=\"_ _10\"></span>f<span class=\"_ _1\"></span>errov<span class=\"_ _1\"></span>iaria <span class=\"_ _a\"></span>Alta V<span class=\"_ _4\"></span>elocit<span class=\"_ _4\"></span>\u00e0/Capacit\u00e0 V<span class=\"_ _3\"></span>erona-Pa<span class=\"_ _1\"></span>dova.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__80": {
   "value": "31. Garanzie, impegni, rischi e pass<span class=\"_ _0\"></span>ivit\u00e0 potenziali 31.1 Garanzie e Im<span class=\"_ _1\"></span>pegni Di seguito si el<span class=\"_ _1\"></span>encano le principal<span class=\"_ _1\"></span>i garanzie pr<span class=\"_ _1\"></span>estate. (Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>Fidejussioni contrattuali 18.666.478<span class=\"fca sc0\"> </span>20.265.418<span class=\"fca sc0\"> </span>Fideiussioni per concessione di finanziamento bancario 175.666<span class=\"fca sc0\"> </span>106.332<span class=\"fca sc0\"> </span>Fideiussioni per crediti all\u2019esportazione<span class=\"ff19\"> </span>6.339<span class=\"fca sc0\"> </span>5.829<span class=\"fca sc0\"> </span>Altre 1.998.930<span class=\"fca sc0\"> </span>2.206.773<span class=\"fca sc0\"> </span>Totale 20.847.413<span class=\"fca sc0\"> </span>22.584.352<span class=\"fca sc0\"> </span>Le <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>ideiussioni <span class=\"_ _4\"></span>contrattual<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>si riferiscon<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>a garanzi<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>prestate <span class=\"_ _1\"></span>ai <span class=\"_ _4\"></span>committenti <span class=\"_ _4\"></span>per buona <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>secuzione <span class=\"_ _4\"></span>lavori, <span class=\"_ _4\"></span>anticipi contrattuali, svincolo tratt<span class=\"_ _1\"></span>enute a garanzia nell\u2019ambito<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>dei progetti in esecuzione o per partecipazioni a gare. Il valore <span class=\"_ _3\"></span>delle <span class=\"_ _4\"></span>fidejussioni <span class=\"_ _3\"></span>contrattuali <span class=\"_ _3\"></span>riportato <span class=\"_ _4\"></span>nella <span class=\"_ _3\"></span>tabella <span class=\"_ _3\"></span>pre<span class=\"_ _0\"></span>cedente <span class=\"_ _3\"></span>si <span class=\"_ _4\"></span>riferisce <span class=\"_ _3\"></span>per <span class=\"_ _4\"></span>\u20ac <span class=\"_ _4\"></span>8.117,1 <span class=\"_ _3\"></span>milioni <span class=\"_ _4\"></span>(\u20ac <span class=\"ff19\">6<span class=\"_ _1\"></span>.522,0 </span>milioni) a garanzi<span class=\"_ _1\"></span>e rilasciate<span class=\"_ _1\"></span> direttamente<span class=\"_ _1\"></span> dal Gruppo L<span class=\"_ _1\"></span>ane. Il <span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _4\"></span>complessivo <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>garanzie <span class=\"_ _4\"></span>prestate <span class=\"_ _4\"></span>nell\u2019interesse <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>societ\u00e0 col<span class=\"_ _1\"></span>legate <span class=\"_ _4\"></span>e <span class=\"ff1b\">Join<span class=\"_ _1\"></span>t <span class=\"_ _4\"></span>Ventures<span class=\"ff19\"> <span class=\"_ _1\"></span><span class=\"ff1a\">\u00e8 <span class=\"_ _1\"></span>pari <span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>\u20ac <span class=\"_ _4\"></span>1.459,7 </span></span></span>milioni (\u20ac 1.64<span class=\"_ _1\"></span>8,9 milioni).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__81": {
   "value": "31.2 Garanzie Reali<span class=\"_ _1\"></span>  Si riferiscono a p<span class=\"_ _1\"></span>egni sulle a<span class=\"_ _1\"></span>zioni della Societ\u00e0<span class=\"_ _1\"></span> di proget<span class=\"_ _1\"></span>to per \u20ac 13,3 mili<span class=\"_ _1\"></span>oni.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__82": {
   "value": "31.3 Contenziosi tributa<span class=\"_ _1\"></span>ri Webuild S.p.A. Con riferimento ai <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>incipali<span class=\"_ _1\"></span> contenziosi della <span class=\"ff1a\">Societ\u00e0 i<span class=\"_ _4\"></span>n essere con l\u2019Agenzia dell<span class=\"_ _1\"></span>e Entrate si ripo<span class=\"_ _4\"></span>rta che:<span class=\"ff19\"> </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">riguardo <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>controversia <span class=\"_ _a\"></span>concernente <span class=\"_ _a\"></span>il <span class=\"_ _10\"></span>rimborso <span class=\"_ _f\"></span>di <span class=\"_ _10\"></span>crediti <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>imposta <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>nominal<span class=\"_ _1\"></span>i <span class=\"_ _a\"></span>\u20ac<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>12,3 <span class=\"_ _a\"></span>milioni <span class=\"_ _10\"></span>oltre </span></span>interessi <span class=\"_ _0\"></span>acquisiti <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>terzi <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>occasione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>precedenti<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>operazioni <span class=\"_ _2\"></span>straordinarie, <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>data <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7 <span class=\"_ _2\"></span>gennaio <span class=\"_ _0\"></span>2020 <span class=\"_ _2\"></span>si era tenuta l\u2019udienza<span class=\"_ _1\"></span> in Cass<span class=\"_ _1\"></span>azione, con succ<span class=\"_ _1\"></span>essivo rinvio al<span class=\"_ _1\"></span>la Commission<span class=\"_ _1\"></span>e Tributaria<span class=\"_ _1\"></span> Regionale. La Soci<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>t\u00e0 ha <span class=\"_ _b\"> </span>presentato <span class=\"_ _b\"> </span>ricorso <span class=\"_\"> </span>p<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>r <span class=\"_ _b\"> </span>riassunzione <span class=\"_ _b\"> </span>nei <span class=\"_ _b\"> </span>te<span class=\"_ _0\"></span>rmini <span class=\"_ _11\"> </span>di <span class=\"_\"> </span>legge <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>in <span class=\"_\"> </span>data <span class=\"_\"> </span>1<span class=\"_ _1\"></span>8 <span class=\"_ _b\"> </span>novembre <span class=\"_ _b\"> </span>2022 <span class=\"_\"> </span>sono <span class=\"_ _11\"> </span>state depositate le i<span class=\"_ _1\"></span>stanze di esti<span class=\"_ _1\"></span>nzione del giudizio <span class=\"_ _4\"></span>per cessata materia del co<span class=\"_ _1\"></span>ntendere in qua<span class=\"_ _4\"></span>nto si \u00e8 pervenuti ad <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>conciliazione <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>l\u2019Agenzia <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>Entrate <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>riconosciuto <span class=\"_ _a\"></span>\u20ac <span class=\"_ _a\"></span>9,3 <span class=\"_ _a\"></span>milioni <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>capitale <span class=\"_ _a\"></span>ed <span class=\"_ _a\"></span>\u20ac <span class=\"_ _a\"></span>2,4 milioni per int<span class=\"_ _1\"></span>eressi; \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">a <span class=\"_ _f\"></span>seguito <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>ispezione <span class=\"_ _f\"></span>fisc<span class=\"ff1a\">ale <span class=\"_ _f\"></span>sul <span class=\"_ _f\"></span>Consorzio <span class=\"_ _f\"></span>Constructor <span class=\"_ _2\"></span>M2 <span class=\"_ _f\"></span>Lima <span class=\"_ _a\"></span>concernente<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>l\u2019anno <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>imposta <span class=\"_ _f\"></span>2015, <span class=\"_ _2\"></span>\u00e8 </span></span></span>stato <span class=\"_ _2\"></span>notificato <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>Avviso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Accertamento <span class=\"_ _2\"></span>contenente<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>pretesa <span class=\"_ _2\"></span>complessiva <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>circa <span class=\"_ _2\"></span>\u20ac<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>15,9 <span class=\"_ _2\"></span>milioni, <span class=\"_ _0\"></span>il quale <span class=\"_\"> </span>v<span class=\"_ _1\"></span>ede <span class=\"_\"> </span>come <span class=\"_ _b\"> </span>pr<span class=\"_ _0\"></span>incipa<span class=\"_ _1\"></span>le <span class=\"_\"> </span>rilievo <span class=\"_ _b\"> </span>mosso <span class=\"_\"> </span>dal <span class=\"_\"> </span>fi<span class=\"_ _1\"></span>sco <span class=\"_\"> </span>loca<span class=\"_ _1\"></span>le <span class=\"_\"> </span>(SUNAT<span class=\"_ _1\"></span>) <span class=\"_\"> </span>una <span class=\"_\"> </span>div<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>rsa <span class=\"_\"> </span>interpr<span class=\"_ _1\"></span>etazione <span class=\"_\"> </span>d<span class=\"_ _1\"></span>ella modalit\u00e0 <span class=\"_ _a\"></span>(principi <span class=\"_ _a\"></span>contabili<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>internazionali) <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>cui <span class=\"_ _a\"></span>sono <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>tati <span class=\"_ _a\"></span>rilevati <span class=\"_ _f\"></span>i <span class=\"_ _10\"></span>ricavi <span class=\"_ _a\"></span>contrattuali<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>relativi <span class=\"_ _a\"></span>ai <span class=\"_ _10\"></span>lavori<span class=\"_ _1\"></span> svolti. <span class=\"_ _a\"></span>La <span class=\"_ _10\"></span>Societ\u00e0 <span class=\"_ _f\"></span>ha <span class=\"_ _10\"></span>una <span class=\"_ _a\"></span>quota <span class=\"_ _10\"></span>di <span class=\"_ _a\"></span>interesse <span class=\"_ _a\"></span>nel <span class=\"_ _10\"></span>Cons<span class=\"_ _1\"></span>orzio <span class=\"_ _a\"></span>Constructor <span class=\"_ _a\"></span>M2 <span class=\"_ _10\"></span>Lima <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>25,5%, <span class=\"_ _10\"></span>il <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>porta l\u2019esposizione<span class=\"ff19\"> <span class=\"_ _3\"></span><span class=\"ff1a\">f<span class=\"_ _0\"></span>iscale <span class=\"_ _3\"></span>della <span class=\"_ _4\"></span>Societ\u00e0 <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>circa <span class=\"_ _4\"></span>\u20ac<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>4,06 <span class=\"_ _4\"></span>milioni <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>lazione <span class=\"_ _4\"></span>alla <span class=\"_ _3\"></span>sud<span class=\"_ _0\"></span>detta <span class=\"_ _3\"></span>pretesa <span class=\"_ _4\"></span>totale. <span class=\"_ _4\"></span>I<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>Consorzio, </span></span>che <span class=\"_\"> </span>ritie<span class=\"_ _1\"></span>ne <span class=\"_\"> </span>corr<span class=\"_ _1\"></span>etto <span class=\"_\"> </span>il<span class=\"_ _1\"></span> <span class=\"_\"> </span>proprio <span class=\"_ _b\"> </span>operato, <span class=\"_\"> </span>ha <span class=\"_ _b\"> </span>regolarmente <span class=\"_ _9\"> </span>prov<span class=\"_ _1\"></span>veduto <span class=\"_\"> </span>a <span class=\"_ _b\"> </span>presentare <span class=\"_\"> </span>ricor<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>o <span class=\"_\"> </span>av<span class=\"_ _1\"></span>verso <span class=\"_\"> </span>a<span class=\"_ _1\"></span>l suddetto Avvi<span class=\"_ _1\"></span>so di Accerta<span class=\"_ _1\"></span>mento entro i termini l<span class=\"_ _1\"></span>ocalmente previsti<span class=\"_ _1\"></span>; Inoltre, si riporta c<span class=\"_ _1\"></span>he la F<span class=\"ff1a\">iliale Etiopia, <span class=\"_ _1\"></span>nel corso dell\u2019<span class=\"_ _1\"></span>esercizio 2022, <span class=\"_ _1\"></span>ha subito una verifica <span class=\"_ _1\"></span>da parte dell\u2019a<span class=\"_ _4\"></span>utorit\u00e0 </span>fiscale etiope a<span class=\"_ _1\"></span> cui ha <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>atto seguit<span class=\"_ _1\"></span>o la notifica <span class=\"_ _4\"></span>di un avviso di acc<span class=\"_ _1\"></span>ertamento. Dopo <span class=\"_ _4\"></span>un intenso contraditto<span class=\"_ _4\"></span>rio con la <span class=\"_ _a\"></span>s<span class=\"ff1a\">tessa <span class=\"_ _a\"></span>autorit\u00e0, <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>pervenuti <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>definizi<span class=\"_ _1\"></span>one <span class=\"_ _a\"></span>dell\u2019atto <span class=\"_ _f\"></span>in <span class=\"_ _10\"></span>question<span class=\"_ _1\"></span>e, <span class=\"_ _a\"></span>mediante <span class=\"_ _a\"></span>cancellazione <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>sanzioni <span class=\"_ _a\"></span>e </span>interessi <span class=\"_ _4\"></span>e contestua<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>acqui<span class=\"_ _1\"></span>escenza i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>merito <span class=\"_ _4\"></span>alle i<span class=\"_ _1\"></span>mposte. <span class=\"_ _4\"></span>Le impost<span class=\"_ _1\"></span>e, ch<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>aranno <span class=\"_ _4\"></span>corrisposte <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>aluta<span class=\"_ _1\"></span> loca<span class=\"_ _1\"></span>le e <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>modo <span class=\"_ _b\"> </span>rateale, <span class=\"_ _11\"> </span>ammontano <span class=\"_ _b\"> </span>a <span class=\"_ _11\"> </span>e<span class=\"_ _0\"></span>q<span class=\"ff1a\">uivalenti <span class=\"_ _11\"> </span>\u20ac<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>17 <span class=\"_ _b\"> </span>milioni <span class=\"_ _11\"> </span>circa, <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>cui <span class=\"_ _b\"> </span>\u20ac <span class=\"_ _b\"> </span>12 <span class=\"_ _b\"> </span>milioni <span class=\"_ _b\"> </span>afferenti <span class=\"_ _11\"> </span>a <span class=\"_ _b\"> </span>differenze </span>temporanee recu<span class=\"_ _1\"></span>perabili negli<span class=\"_ _1\"></span> esercizi successi<span class=\"_ _1\"></span>vi. Inoltre, <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>considerazione <span class=\"_ _0\"></span>dell\u2019intervenuta<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>operazione <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>scissione, <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>riguardo <span class=\"_ _2\"></span>ai <span class=\"_ _0\"></span>principali <span class=\"_ _0\"></span>contenziosi <span class=\"_ _0\"></span>fiscali di <span class=\"ff1b lsd\">ex</span> Astaldi S.p.A. <span class=\"_ _1\"></span>(ora Astaris S.p<span class=\"_ _1\"></span>.A.) in esser<span class=\"_ _1\"></span>e, si riporta quanto <span class=\"_ _1\"></span>segue: \u2022 <span class=\"_ _15\"> </span>nell\u2019anno <span class=\"_ _a\"></span>2016, <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span><span class=\"ff19 ls7b\">Filial<span class=\"ls0\">e <span class=\"_ _10\"> </span>Astaldi <span class=\"_ _10\"></span>El <span class=\"_ _a\"></span>Salvador, <span class=\"_ _10\"></span>ha <span class=\"_ _a\"></span>ricevuto <span class=\"_ _10\"></span>un <span class=\"_ _10\"></span>atto <span class=\"_ _a\"></span>di <span class=\"_ _10\"> </span>accertamen<span class=\"_ _1\"></span>to <span class=\"_ _10\"></span>da <span class=\"_ _a\"></span>parte <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>locale<span class=\"_ _4\"></span> </span></span>autorit\u00e0 fiscale, relativo alla ridetermina<span class=\"_ _1\"></span>zione della base imponibile e delle relative <span class=\"_ _0\"></span>imposte sui redditi per l\u2019esercizio <span class=\"_ _c\"> </span>2012. <span class=\"_ _d\"> </span>Con <span class=\"_ _d\"> </span>il <span class=\"_ _d\"> </span>predetto <span class=\"_ _d\"> </span>accertamento, <span class=\"_ _c\"> </span>la <span class=\"_ _d\"> </span>locale <span class=\"_ _d\"> </span>autorit\u00e0 <span class=\"_ _d\"> </span>fiscale <span class=\"_ _d\"> </span>ha <span class=\"_ _d\"> </span>contestato <span class=\"_ _c\"> </span>alla <span class=\"_ _d\"> </span>Stabile Organizzazione una serie <span class=\"_ _0\"></span>di rilievi: (i) <span class=\"_ _0\"></span>ricavi ritenuti <span class=\"_ _0\"></span>non dichiarati per <span class=\"_ _0\"></span>USD 23,5 <span class=\"_ _0\"></span>milioni (equivalenti a <span class=\"_ _0\"></span>circa \u20ac <span class=\"ff19 ls1e\">22<span class=\"ls0\"> <span class=\"_ _0\"></span>milioni) qu<span class=\"ff1a\">ali proventi rinvenienti dalla sottoscrizione dell\u2019acco<span class=\"_ _1\"></span>rdo transattivo per la definizione della </span></span></span>controversia <span class=\"_ _2e\"> </span>relativa <span class=\"_ _2e\"> </span>al <span class=\"_ _34\"> </span>progetto <span class=\"_ _2e\"> </span>\u201c<span class=\"_ _0\"></span><span class=\"ff1b\">El <span class=\"_ _34\"> </span>Chaparral <span class=\"_ _2e\"> </span>Hydroelectric <span class=\"_ _2e\"> </span>Power <span class=\"_ _34\"> </span>Plant</span>\u201d; <span class=\"_ _34\"> </span>(ii) <span class=\"_ _34\"> </span>interes<span class=\"_ _1\"></span>si <span class=\"_ _34\"> </span>attivi presuntivament<span class=\"_ _1\"></span>e rinvenienti<span class=\"_ _1\"></span> da alcuni finanziamenti <span class=\"_ _0\"></span><span class=\"ff1b\">intercompa<span class=\"ls6\">ny</span></span> per USD 0,8 mili<span class=\"_ _1\"></span>oni (equivalenti a circa \u20ac 0<span class=\"_ _1\"></span>,<span class=\"ff19\">8 mil<span class=\"_ _1\"></span>ioni); <span class=\"_ _4\"></span>(<span class=\"_ _0\"></span>iii) <span class=\"_ _4\"></span>ricavi e <span class=\"_ _4\"></span>proventi dichi<span class=\"_ _1\"></span>arati <span class=\"_ _4\"></span>come <span class=\"_ _1\"></span>esenti <span class=\"_ _4\"></span>o non <span class=\"_ _1\"></span>imponibili <span class=\"_ _4\"></span>per U<span class=\"_ _1\"></span>SD <span class=\"_ _1\"></span>13,4 <span class=\"_ _1\"></span>milioni <span class=\"_ _4\"></span>(equivalenti<span class=\"_ _1\"></span> </span>a circa \u20ac <span class=\"ff19\">12<span class=\"_ _1\"></span>,6 milioni); <span class=\"_ _1\"></span>(iv) costi<span class=\"_ _1\"></span> per i qual<span class=\"_ _1\"></span>i si \u00e8 c<span class=\"_ _1\"></span>ontestata<span class=\"_ _1\"></span> la deducibil<span class=\"_ _1\"></span>it\u00e0 per US<span class=\"_ _1\"></span>D 15,4 mil<span class=\"_ _1\"></span>ioni (equival<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nti a </span>circa \u20ac <span class=\"ff19\">14<span class=\"_ _1\"></span>,4 <span class=\"ff1a\">milioni)<span class=\"_ _1\"></span>. A front<span class=\"_ _1\"></span>e dei pr<span class=\"_ _1\"></span>edetti rili<span class=\"_ _1\"></span>evi, l\u2019autori<span class=\"_ _1\"></span>t\u00e0 fiscale <span class=\"_ _1\"></span>locale ha <span class=\"_ _1\"></span>quindi ri<span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>terminato <span class=\"_ _1\"></span>le impost<span class=\"_ _4\"></span>e </span></span>sui <span class=\"_ _4\"></span>redditi <span class=\"_ _4\"></span>dovute <span class=\"_ _4\"></span>dalla <span class=\"_ _1\"></span>Filiale <span class=\"_ _4\"></span><span class=\"ff1a\">per <span class=\"_ _4\"></span>l\u2019a<span class=\"ff19\">nno <span class=\"_ _4\"></span>2012 <span class=\"_ _4\"></span>per un<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>maggior <span class=\"_ _4\"></span>importo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>USD <span class=\"_ _4\"></span>9,1 <span class=\"_ _4\"></span>milioni (<span class=\"_ _1\"></span>equivalenti <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>circa </span></span>\u20ac <span class=\"_ _f\"></span><span class=\"ff19 ls0\">8,5 <span class=\"_ _f\"></span>milioni), <span class=\"_ _f\"></span>oltre <span class=\"_ _f\"></span>sanzioni <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>interessi. <span class=\"_ _f\"></span>La <span class=\"_ _a\"></span><span class=\"ls7b\">Filiale</span><span class=\"ff1a\">, <span class=\"_ _f\"></span>con <span class=\"_ _a\"></span>l\u2019ausilio <span class=\"_ _2\"></span>dei <span class=\"_ _f\"></span>propri <span class=\"_ _f\"></span>consulenti <span class=\"_ _f\"></span>locali, <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>attivato <span class=\"_ _f\"></span>le </span></span>procedure previst<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> per contestar<span class=\"_ _1\"></span>e tutti i rilievi <span class=\"_ _1\"></span>mossi dalla loca<span class=\"_ _1\"></span>le autorit\u00e0 fiscale.  Sul fronte domesti<span class=\"_ _1\"></span>co, si segnala<span class=\"_ _1\"></span> che: \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">in <span class=\"_\"> </span>data <span class=\"_ _b\"> </span>28 <span class=\"_\"> </span>agosto <span class=\"_\"> </span>202<span class=\"_ _1\"></span>0, <span class=\"_\"> </span>l\u2019Agenzia <span class=\"_ _b\"> </span>delle <span class=\"_\"> </span>Entrat<span class=\"_ _1\"></span>e <span class=\"_\"> </span>ha <span class=\"_\"> </span>noti<span class=\"_ _1\"></span>ficato, <span class=\"_\"> </span>l\u2019att<span class=\"_ _1\"></span>o <span class=\"_\"> </span>di <span class=\"_\"> </span>r<span class=\"_ _1\"></span>ecupero <span class=\"_\"> </span>cr<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>diti <span class=\"_\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_\"> </span>indebita<span class=\"_ _4\"></span> </span></span>compensazione <span class=\"_ _4\"></span>di ecc<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>denze <span class=\"_ _4\"></span>IVA trasferit<span class=\"_ _1\"></span>e dal<span class=\"_ _1\"></span>le soci<span class=\"_ _1\"></span>et\u00e0 controll<span class=\"_ _1\"></span>ate <span class=\"_ _4\"></span>da Astaldi <span class=\"_ _4\"></span>e ad<span class=\"_ _1\"></span>erenti <span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>g<span class=\"ff1a\">ime <span class=\"_ _1\"></span>dell\u2019IV<span class=\"_ _1\"></span>A </span>di <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>per l\u2019a<span class=\"_ _1\"></span>nno <span class=\"_ _4\"></span>2017. <span class=\"_ _4\"></span>L\u2019importo <span class=\"_ _4\"></span>dell\u2019eccedenza <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>credito <span class=\"_ _4\"></span>oggetto <span class=\"_ _1\"></span>del <span class=\"_ _4\"></span>recupero <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>\u20ac <span class=\"_ _1\"></span>4,8 <span class=\"_ _4\"></span>milioni, <span class=\"_ _4\"></span>oltre sanzioni <span class=\"_ _c\"> </span>ed <span class=\"_ _c\"> </span>interessi <span class=\"_ _c\"> </span>pari, <span class=\"_ _d\"> </span>rispettiva<span class=\"_ _1\"></span>mente, <span class=\"_ _c\"> </span>a <span class=\"_ _d\"> </span>\u20ac <span class=\"_ _c\"> </span>1,4 <span class=\"_ _d\"> </span>milioni <span class=\"_\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>\u20ac <span class=\"_ _d\"> </span>0,5 <span class=\"_ _c\"> </span>milioni. <span class=\"_ _c\"> </span>Tale <span class=\"_ _c\"> </span>provvedimento <span class=\"_ _c\"> </span>ha comportato <span class=\"_ _f\"></span>altres\u00ec <span class=\"_ _f\"></span>il <span class=\"_ _f\"></span>diniego <span class=\"_ _f\"></span>al <span class=\"_ _a\"></span>rimborso <span class=\"_ _f\"></span>con <span class=\"_ _a\"></span>autorizz<span class=\"_ _4\"></span>azione <span class=\"_ _a\"></span>al <span class=\"_ _f\"></span>riporto <span class=\"_ _a\"></span>a <span class=\"_ _f\"></span>nuovo. <span class=\"_ _f\"></span>Astaldi <span class=\"_ _f\"></span>ha <span class=\"_ _a\"></span>impugnato <span class=\"_ _f\"></span>in sede contenzi<span class=\"_ _1\"></span>osa sia <span class=\"_ _1\"></span>l\u2019atto <span class=\"_ _1\"></span>di recupero cr<span class=\"_ _4\"></span>editi sia il<span class=\"_ _1\"></span> diniego al<span class=\"_ _1\"></span> rimborso. <span class=\"_ _4\"></span>I<span class=\"_ _0\"></span>n merito <span class=\"_ _4\"></span>al primo, la Com<span class=\"_ _1\"></span>missione Tributaria <span class=\"_ _a\"></span>Provinciale <span class=\"_ _10\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _10\"></span>Roma <span class=\"_ _10\"></span>ha <span class=\"_ _a\"></span>accolto <span class=\"_ _10\"></span>il <span class=\"_ _a\"></span>ricorso <span class=\"_ _10\"></span>e, <span class=\"_ _a\"></span>in <span class=\"_ _10\"></span>data <span class=\"_ _a\"></span>1<span class=\"_ _0\"></span>8 <span class=\"_ _a\"></span>novemb<span class=\"_ _0\"></span><span class=\"ff1a\">re <span class=\"_ _10\"></span>2022, <span class=\"_ _a\"></span>l\u2019Ufficio <span class=\"_ _10\"></span>ha <span class=\"_ _a\"></span>proposto </span>appello, <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>quale <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>stessa <span class=\"_ _2\"></span>si <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>costituita <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>giudizio <span class=\"_ _0\"></span>nei <span class=\"_ _2\"></span>termini <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>legge. <span class=\"_ _2\"></span>In <span class=\"_ _0\"></span>merito <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>secondo <span class=\"_ _f\"></span>Astaldi <span class=\"_ _0\"></span>\u00e8 risultata <span class=\"_ _10\"> </span>s<span class=\"_ _0\"></span>occombent<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>secondo <span class=\"_ _b\"> </span>grado <span class=\"_ _10\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>pendono <span class=\"_ _10\"> </span>i <span class=\"_ _11\"> </span>te<span class=\"_ _0\"></span>rmini <span class=\"_ _11\"> </span>per <span class=\"_ _11\"> </span>il <span class=\"_ _11\"> </span>ricorso <span class=\"_ _b\"> </span>in <span class=\"_ _10\"> </span>Cassazione. <span class=\"_ _11\"> </span>L\u2019eventuale<span class=\"_ _1\"></span> soccombenza <span class=\"_\"> </span><span class=\"ff1a\">determinerebbe <span class=\"_\"> </span>comunque <span class=\"_\"> </span>l\u2019insorgenza <span class=\"_\"> </span>di <span class=\"_ _c\"> </span>maggiori <span class=\"_\"> </span>crediti <span class=\"_ _c\"> </span>da <span class=\"_ _c\"> </span>riportare <span class=\"_\"> </span>a <span class=\"_ _c\"> </span>nuovo, <span class=\"_ _c\"> </span>con </span>incidenza dell<span class=\"_ _1\"></span>e sole sanzio<span class=\"_ _1\"></span>ni ed interessi<span class=\"_ _1\"></span>.  In <span class=\"_\"> </span>ordi<span class=\"_ _4\"></span>ne <span class=\"_\"> </span>alle <span class=\"_ _b\"> </span>controversie <span class=\"_ _b\"> </span>ancora <span class=\"_\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _b\"> </span>pendenza <span class=\"_\"> </span>di <span class=\"_ _b\"> </span>giudizio, <span class=\"_ _b\"> </span>la <span class=\"_\"> </span>Soci<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>t\u00e0, <span class=\"_\"> </span>c<span class=\"_ _4\"></span>onfortata <span class=\"_ _b\"> </span>dal <span class=\"_\"> </span>supporto <span class=\"_ _b\"> </span>dei <span class=\"_ _9\"> </span>prop<span class=\"_ _1\"></span>ri consulenti, <span class=\"_ _a\"></span>ritiene <span class=\"_ _10\"></span>che <span class=\"_ _10\"></span>il <span class=\"_ _a\"></span>proprio <span class=\"_ _10\"></span>operato <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _a\"></span>stato <span class=\"_ _10\"> </span>corretto <span class=\"_ _a\"></span>e <span class=\"_ _11\"> </span>ritiene <span class=\"_ _a\"></span>il <span class=\"_ _10\"> </span>rischio <span class=\"_ _a\"></span>di <span class=\"_ _10\"> </span>soccombenza <span class=\"_ _a\"></span>riferito <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>tali fattispecie <span class=\"_ _4\"></span>come no<span class=\"_ _4\"></span>n probabile. <span class=\"_ _4\"></span>Laddove <span class=\"_ _1\"></span>la <span class=\"_ _4\"></span>Societ\u00e0 ha<span class=\"_ _4\"></span> ritenuto<span class=\"_ _1\"></span> op<span class=\"_ _1\"></span>portuno <span class=\"_ _4\"></span>definire <span class=\"_ _4\"></span>la controver<span class=\"_ _1\"></span>sia, c<span class=\"_ _4\"></span>ome megli<span class=\"_ _1\"></span>o precisato, <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>esercitato <span class=\"_ _f\"></span>l\u2019opzione <span class=\"_ _a\"></span>per <span class=\"_ _f\"></span>aderire <span class=\"_ _f\"></span>ai <span class=\"_ _a\"></span>v<span class=\"_ _0\"></span>ari <span class=\"_ _f\"></span>istituti <span class=\"_ _f\"></span>giuridici <span class=\"_ _f\"></span>che <span class=\"_ _a\"></span>l\u2019ordinamento <span class=\"_ _2\"></span>mette <span class=\"_ _a\"></span>a <span class=\"_ _f\"></span>disposizione, quali <span class=\"_ _10\"></span>la <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span>finizione <span class=\"_ _a\"></span>agevolata <span class=\"_ _10\"></span>delle <span class=\"_ _10\"></span>liti <span class=\"_ _a\"></span>pe<span class=\"_ _0\"></span>ndenti, <span class=\"_ _a\"></span>la <span class=\"_ _10\"> </span>def<span class=\"_ _0\"></span>inizione <span class=\"_ _a\"></span>agevolata <span class=\"_ _10\"></span>dei <span class=\"_ _10\"></span>carichi <span class=\"_ _a\"></span>aff<span class=\"_ _0\"></span>idati <span class=\"_ _a\"></span>all\u2019Agente <span class=\"_ _10\"></span>della<span class=\"_ _1\"></span> Riscossione, la conci<span class=\"_ _1\"></span>liazion<span class=\"_ _1\"></span>e giudiziale e la<span class=\"_ _1\"></span> definizione a<span class=\"_ _1\"></span> seguito di accertamento con ad<span class=\"_ _1\"></span>esione. Fibe S.p.A. La Societ\u00e0 Fibe S.p.A., come riportato nelle prece<span class=\"_ _1\"></span>denti Relazioni, aveva in essere un contenzioso<span class=\"_ _1\"></span> relativamente<span class=\"_ _1\"></span> all\u2019ICI sull\u2019impia<span class=\"_ _1\"></span>nto di termoval<span class=\"_ _1\"></span>orizzazione di <span class=\"_ _1\"></span>Acerra. <span class=\"ff19\"> </span>In <span class=\"_ _1\"></span>merito <span class=\"_ _4\"></span>a ta<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>contenzio<span class=\"_ _1\"></span>so <span class=\"_ _4\"></span>Fibe S.p.A.<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>data 7 <span class=\"_ _4\"></span>marzo <span class=\"_ _4\"></span>2018, ha <span class=\"_ _4\"></span>presentato <span class=\"_ _4\"></span>istanza <span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>la <span class=\"_ _4\"></span>definizione <span class=\"_ _4\"></span>agevolata dei <span class=\"_ _d\"> </span>carichi <span class=\"_ _d\"> </span>affidati <span class=\"_ _d\"> </span>all\u2019Agente <span class=\"_ _d\"> </span>della <span class=\"_ _c\"> </span>Riscossione <span class=\"_ _d\"> </span>ai <span class=\"_ _d\"> </span>sensi <span class=\"_ _e\"> </span>dell<span class=\"_ _1\"></span>\u2019art. <span class=\"_ _d\"> </span>1 <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>D.L. <span class=\"_ _d\"> </span>n\u00b0 <span class=\"_ _e\"> </span>148/<span class=\"_ _1\"></span>2017 <span class=\"_ _d\"> </span>convertito <span class=\"_ _d\"> </span>con<span class=\"_ _1\"></span> modificazioni dal<span class=\"_ _1\"></span>la Legge n\u00b0 172/2<span class=\"_ _1\"></span>017. Un <span class=\"_ _14\"> </span>ulteriore <span class=\"_ _20\"> </span>contenzioso <span class=\"_ _14\"> </span>\u00e8 <span class=\"_ _20\"> </span>rappresenta<span class=\"_ _1\"></span>to <span class=\"_ _20\"> </span>dall\u2019avviso <span class=\"_ _14\"> </span>di <span class=\"_ _20\"> </span>accertamento <span class=\"_ _14\"> </span>IRPEG<span class=\"_ _0\"></span>-IRAP-IV<span class=\"_ _1\"></span><span class=\"ls0\">A <span class=\"_ _20\"> </span>2003, <span class=\"_ _14\"> </span>emesso </span>dall\u2019Agenzia <span class=\"_ _4\"></span>delle Ent<span class=\"_ _1\"></span>rate r<span class=\"_ _1\"></span>ecante una<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pretesa <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>iscale <span class=\"_ _4\"></span>complessiva <span class=\"_ _1\"></span>pari <span class=\"_ _4\"></span>a \u20ac 6<span class=\"_ _1\"></span>,5 <span class=\"_ _1\"></span>milioni <span class=\"_ _1\"></span>(per <span class=\"ff19\">indebita <span class=\"_ _4\"></span>deduzione <span class=\"_ _1\"></span>di </span>costi <span class=\"_ _14\"> </span>per <span class=\"_ _17\"> </span>v<span class=\"_ _0\"></span>iolazione <span class=\"_ _17\"> </span>del <span class=\"_ _14\"> </span>principio <span class=\"_ _14\"> </span>di <span class=\"_ _14\"> </span>inerenza/com<span class=\"_ _1\"></span>petenza <span class=\"_ _17\"> </span>e <span class=\"_ _14\"> </span>indebita <span class=\"_ _14\"> </span>detrazione <span class=\"_ _14\"> </span>di <span class=\"_ _17\"> </span>IVA, <span class=\"_ _14\"> </span>per <span class=\"_ _14\"> </span>effetto dell\u2019applicazi<span class=\"_ _1\"></span>one di un\u2019al<span class=\"ff19\">iquota supe<span class=\"_ _1\"></span>riore rispetto a q<span class=\"_ _1\"></span>uella do<span class=\"_ _1\"></span>vuta). </span>In ultimo <span class=\"_ _0\"></span>la Cassazione ha rinviato tale controversia alla Commissione Tributaria Regionale della Campania ove la societ\u00e0 ha d<span class=\"_ _1\"></span>ebitamente ri<span class=\"_ _1\"></span>assunto il giudizio. In <span class=\"_\"> </span>ordin<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_\"> </span>al<span class=\"_ _1\"></span>la <span class=\"_ _9\"> </span>contr<span class=\"_ _1\"></span>oversia <span class=\"_ _b\"> </span>ancora <span class=\"_\"> </span>in <span class=\"_ _b\"> </span>pendenza <span class=\"_\"> </span>di <span class=\"_ _b\"> </span>giudizio, <span class=\"_\"> </span>la <span class=\"_ _b\"> </span>Societ\u00e0, <span class=\"_ _b\"> </span>confortata <span class=\"_ _b\"> </span>dal <span class=\"_\"> </span>supporto <span class=\"_ _b\"> </span>dei <span class=\"_\"> </span>prop<span class=\"_ _1\"></span>ri consulenti, <span class=\"_ _f\"></span>ritiene <span class=\"_ _10\"></span>che <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>proprio <span class=\"_ _a\"></span>operato <span class=\"_ _a\"></span>sia <span class=\"_ _a\"></span>stato <span class=\"_ _a\"></span>corretto <span class=\"_ _a\"></span>e <span class=\"_ _10\"></span>ritiene <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>rischio <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>occombenza <span class=\"_ _f\"></span>riferito <span class=\"_ _10\"></span>a <span class=\"_ _a\"></span>tale<span class=\"_ _1\"></span> fattispecie <span class=\"_ _4\"></span>come no<span class=\"_ _4\"></span>n probabile. <span class=\"_ _4\"></span>Laddove <span class=\"_ _1\"></span>la <span class=\"_ _4\"></span>Societ\u00e0 ha<span class=\"_ _4\"></span> ritenuto<span class=\"_ _1\"></span> op<span class=\"_ _1\"></span>portuno <span class=\"_ _4\"></span>definire <span class=\"_ _4\"></span>la controversia, c<span class=\"_ _4\"></span>ome megli<span class=\"_ _1\"></span>o prima <span class=\"_ _d\"> </span>precisato, <span class=\"_ _d\"> </span>ha <span class=\"_ _d\"> </span>esercitato <span class=\"_ _d\"> </span>l\u2019opzione <span class=\"_ _d\"> </span>per <span class=\"_ _d\"> </span>aderire <span class=\"_ _d\"> </span>ai <span class=\"_ _e\"> </span>va<span class=\"_ _1\"></span>ri <span class=\"_ _d\"> </span>istituti <span class=\"_ _d\"> </span>giuridici <span class=\"_ _d\"> </span>che <span class=\"_ _e\"> </span>l<span class=\"_ _1\"></span>\u2019ordinamento <span class=\"_ _d\"> </span>mette <span class=\"_ _d\"> </span>a disposizione, <span class=\"_\"> </span>q<span class=\"_ _4\"></span>uali <span class=\"_\"> </span>la <span class=\"_\"> </span>definizione <span class=\"_\"> </span>a<span class=\"_ _1\"></span>gevolata <span class=\"_\"> </span>d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>lle <span class=\"_\"> </span>liti <span class=\"_ _b\"> </span>pe<span class=\"_ _0\"></span>ndenti, <span class=\"_\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_\"> </span>definizion<span class=\"_ _1\"></span>e <span class=\"_\"> </span>agevolata <span class=\"_\"> </span>d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>i <span class=\"_\"> </span>carichi <span class=\"_ _9\"> </span>affida<span class=\"_ _1\"></span>ti all\u2019Agente del<span class=\"ff19\">la Ri<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>cossione, la conci<span class=\"_ _1\"></span>liazione giudizi<span class=\"_ _1\"></span>ale e la de<span class=\"_ _1\"></span>finizione a seguito<span class=\"_ _1\"></span> di accertam<span class=\"_ _1\"></span>ento con adesion<span class=\"_ _1\"></span>e. </span>COMERI S.p.A<span class=\"sc0\">. </span>Nel <span class=\"_ _c\"> </span>corso <span class=\"_ _c\"> </span>dell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _c\"> </span>2015 <span class=\"_ _c\"> </span>l\u2019Agenzia <span class=\"_\"> </span>delle <span class=\"_ _c\"> </span>Entrate <span class=\"_\"> </span>ha <span class=\"_ _c\"> </span>notificato <span class=\"_ _c\"> </span>alla <span class=\"_\"> </span>S<span class=\"_ _0\"></span>ociet\u00e0<span class=\"_ _1\"></span> <span class=\"_ _c\"> </span>COMERI <span class=\"_ _c\"> </span>S.p.A. <span class=\"_\"> </span>l\u2019avviso <span class=\"_ _c\"> </span>di accertamento <span class=\"_ _16\"> </span>ch<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>ha <span class=\"_ _16\"> </span>pe<span class=\"_ _1\"></span>dissequamente <span class=\"_ _e\"> </span>recepito <span class=\"_ _16\"> </span>gli <span class=\"_ _e\"> </span>s<span class=\"_ _0\"></span>tessi <span class=\"_ _16\"> </span>rilievi <span class=\"_ _e\"> </span>contenuti <span class=\"_ _16\"> </span>in <span class=\"_ _e\"> </span>un <span class=\"_ _16\"> </span>Processo <span class=\"_ _16\"> </span>Verbale <span class=\"_ _e\"> </span>di Constatazione notificato <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>Guardia <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>Finanza. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _2\"></span>ha <span class=\"_ _0\"></span>tempestivam<span class=\"_ _1\"></span>ente <span class=\"_ _0\"></span>impugnato <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>citato <span class=\"_ _2\"></span>Avviso e contemporan<span class=\"_ _1\"></span>eamente ha attivato con l\u2019Ag<span class=\"_ _1\"></span>enzia il contraddittorio<span class=\"_ _1\"></span> finalizzato all\u2019ottenimento dell\u2019annulla<span class=\"_ _1\"></span>mento<span class=\"_ _1\"></span> amministrati<span class=\"_ _1\"></span>vo <span class=\"_ _11\"> </span>dell\u2019atto. <span class=\"_ _11\"> </span>La <span class=\"_ _b\"> </span>Commissione <span class=\"_ _10\"> </span>Tributaria <span class=\"_ _11\"> </span>Provinciale <span class=\"_ _11\"> </span>di <span class=\"_ _b\"> </span>Roma, <span class=\"_ _11\"> </span>con <span class=\"_ _11\"> </span>la <span class=\"_ _11\"> </span>sentenza <span class=\"_ _11\"> </span>n\u00b0 <span class=\"_ _b\"> </span>29543/50/16<span class=\"_ _1\"></span>, pronunciata il<span class=\"_ _1\"></span> 17 novembre 2016 e d<span class=\"_ _1\"></span>epositata il 20 dic<span class=\"_ _1\"></span>embre 2016, ha accolto i<span class=\"_ _1\"></span>l ricorso presentato <span class=\"_ _1\"></span>da COMERI<span class=\"_ _1\"></span> S.p.A. e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>14 <span class=\"_ _2\"></span>aprile 2021 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Commissione <span class=\"_ _0\"></span>Tributaria Regionale <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Lazio, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>sentenza <span class=\"_ _0\"></span>n\u00b0 <span class=\"_ _0\"></span>1902/17/2021 ha rev<span class=\"_ _0\"></span>isionato<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sentenza di <span class=\"_ _0\"></span>primo grado, <span class=\"_ _0\"></span>accogliendo l\u2019appello proposto dall\u2019Ufficio. La Societ\u00e0 ha <span class=\"_ _0\"></span>depositato<span class=\"_ _4\"></span> tempestivo <span class=\"_ _10\"></span>riscorso <span class=\"_ _10\"></span>per <span class=\"_ _10\"> </span>Cassazione. <span class=\"_ _10\"></span>La <span class=\"_ _10\"></span>contro<span class=\"ff1a\">versia <span class=\"_ _10\"> </span>concerne <span class=\"_ _11\"> </span>il <span class=\"_ _10\"></span>trattamento <span class=\"_ _10\"></span>fiscale <span class=\"_ _10\"></span>dell\u2019atto <span class=\"_ _10\"></span>di <span class=\"_ _10\"> </span>transazione </span>sottoscritto <span class=\"_ _10\"></span>tra <span class=\"_ _11\"> </span>COMERI <span class=\"_ _10\"> </span>S.p.A <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>l\u2019ANAS <span class=\"_ _10\"> </span>S.p.A. <span class=\"_ _11\"> </span>in <span class=\"_ _10\"> </span>data <span class=\"_ _11\"> </span>3 <span class=\"_ _11\"> </span>maggio <span class=\"_ _10\"> </span>2010, <span class=\"_ _11\"> </span>afferente <span class=\"_ _10\"> </span>la <span class=\"_ _11\"> </span>definizione <span class=\"_ _10\"> </span>delle <span class=\"_ _11\"> </span>riserve<span class=\"_ _1\"></span> tecniche <span class=\"_\"> </span>iscritte <span class=\"_\"> </span>nella <span class=\"_\"> </span>contabilit\u00e0 <span class=\"_\"> </span>di <span class=\"_\"> </span>cantiere <span class=\"_ _c\"> </span>a <span class=\"_\"> </span>tutto <span class=\"_\"> </span>il <span class=\"_ _c\"> </span>31 <span class=\"_\"> </span>dicembre <span class=\"_\"> </span>2008, <span class=\"_ _c\"> </span>alcune <span class=\"_ _d\"> </span>delle <span class=\"_\"> </span>quali <span class=\"_\"> </span>sono <span class=\"_\"> </span>state considerate <span class=\"_ _a\"></span>dalla <span class=\"_ _10\"></span>Guardia <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>Finanza <span class=\"_ _a\"></span>maggiori <span class=\"_ _10\"></span>corrispettivi, <span class=\"_ _10\"></span>anzich<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _10\"></span>penalit\u00e0 <span class=\"_ _a\"></span>da <span class=\"_ _10\"> </span>ris<span class=\"_ _0\"></span>arcimento <span class=\"_ _a\"></span>danni <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>quindi ritenute <span class=\"_ _f\"></span>integralmente <span class=\"_ _f\"></span>assoggettabili<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ad <span class=\"_ _f\"></span>IVA <span class=\"_ _a\"></span>al <span class=\"_ _f\"></span>20%. <span class=\"_ _a\"></span>In <span class=\"_ _f\"></span>relazione <span class=\"_ _a\"></span>al <span class=\"_ _f\"></span>rilievo <span class=\"_ _f\"></span>mosso, <span class=\"_ _a\"></span>si <span class=\"_ _f\"></span>evidenzia <span class=\"_ _a\"></span>che <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>Societ\u00e0 COMERI <span class=\"_ _b\"> </span>S.p.A<span class=\"ff1a\">. <span class=\"_ _b\"> </span>aveva <span class=\"_ _b\"> </span>precedent<span class=\"_ _1\"></span>emente <span class=\"_ _b\"> </span>sottoposto <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>registrazione <span class=\"_ _11\"> </span>l\u2019accordo <span class=\"_ _b\"> </span>bonario <span class=\"_ _b\"> </span>di <span class=\"_\"> </span>c<span class=\"_ _4\"></span>ui <span class=\"_\"> </span>tratta<span class=\"_ _1\"></span>si <span class=\"_ _b\"> </span>presso </span>l\u2019Agenzia <span class=\"_ _3\"></span>delle <span class=\"_ _4\"></span>Entrate <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>data <span class=\"_ _3\"></span>15 <span class=\"_ _4\"></span>giugno <span class=\"_ _3\"></span>2010, <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>quale, <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>quella <span class=\"_ _3\"></span>sede, <span class=\"_ _4\"></span>aveva <span class=\"_ _3\"></span>richiesto <span class=\"_ _3\"></span>ed <span class=\"_ _4\"></span>accettato <span class=\"_ _3\"></span>il <span class=\"_ _4\"></span>versamento dell\u2019imposta <span class=\"_ _e\"> </span>prop<span class=\"_ _1\"></span>orzionale<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>registro <span class=\"_ _e\"> </span>sulle <span class=\"_ _d\"> </span>so<span class=\"_ _0\"></span><span class=\"ff19\">pra <span class=\"_ _e\"> </span>riferite <span class=\"_ _e\"> </span>riserve, <span class=\"_ _e\"> </span>a<span class=\"_ _1\"></span>vvalorando <span class=\"_ _e\"> </span>per <span class=\"_ _d\"> </span>fatto <span class=\"_ _e\"> </span>concludente <span class=\"_ _e\"> </span>il </span>trattamento <span class=\"_\"> </span>tributario <span class=\"_ _b\"> </span>riservato <span class=\"_\"> </span>ad <span class=\"_\"> </span>esse <span class=\"_\"> </span>ai <span class=\"_\"> </span>fini <span class=\"_\"> </span>delle <span class=\"_\"> </span>impost<span class=\"_ _1\"></span>e <span class=\"_\"> </span>indirette, <span class=\"_\"> </span>avend<span class=\"_ _1\"></span>ole <span class=\"_\"> </span>considerate <span class=\"_\"> </span>a <span class=\"_\"> </span>caratter<span class=\"_ _4\"></span>e risarcitorio e dunq<span class=\"_ _1\"></span>ue escluse dalla ta<span class=\"_ _1\"></span>ssazione IVA. Il rilievo pre<span class=\"_ _1\"></span>vede un recupero di<span class=\"_ _1\"></span> impo<span class=\"_ _0\"></span>sta per IVA non assolta<span class=\"_ _4\"></span> per \u20ac <span class=\"_ _4\"></span>8,5 <span class=\"_ _1\"></span>milioni, <span class=\"_ _1\"></span>oltre <span class=\"_ _4\"></span>sanzioni <span class=\"_ _1\"></span>per <span class=\"_ _4\"></span>\u20ac<span class=\"_ _0\"></span> 1<span class=\"_ _1\"></span>0,6 <span class=\"_ _4\"></span>milioni e i<span class=\"_ _4\"></span>nteressi. La <span class=\"_ _4\"></span>Societ\u00e0, a<span class=\"_ _1\"></span>nche <span class=\"_ _4\"></span>con l\u2019ausilio <span class=\"_ _4\"></span>dei p<span class=\"_ _1\"></span>ropri <span class=\"_ _1\"></span>consulenti<span class=\"_ _1\"></span> ritiene <span class=\"_ _a\"></span>possibile, <span class=\"_ _a\"></span>anche <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>non <span class=\"_ _10\"></span>probabile, <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>rischio <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>soccombenza. <span class=\"_ _a\"></span>La <span class=\"_ _a\"></span>Societ\u00e0 <span class=\"_ _a\"></span>sta <span class=\"_ _a\"></span>valutando <span class=\"_ _10\"></span>l\u2019ad<span class=\"_ _1\"></span>esione <span class=\"_ _a\"></span>alla d<span class=\"ff1a\">efinizione <span class=\"_\"> </span>a<span class=\"_ _1\"></span>gevolata<span class=\"_ _1\"></span> <span class=\"_\"> </span>della <span class=\"_ _b\"> </span>lite <span class=\"_\"> </span>pendent<span class=\"_ _1\"></span>e <span class=\"_\"> </span>in <span class=\"_\"> </span>Ca<span class=\"_ _1\"></span>ssazio<span class=\"_ _1\"></span>ne, <span class=\"_\"> </span>ai <span class=\"_ _b\"> </span>sensi <span class=\"_\"> </span>dell\u2019art<span class=\"_ _1\"></span>.1, <span class=\"_\"> </span>co<span class=\"_ _1\"></span>mmi <span class=\"_\"> </span>18<span class=\"_ _1\"></span>6 <span class=\"_\"> </span>a <span class=\"_ _b\"> </span>202 <span class=\"_\"> </span>della <span class=\"_ _b\"> </span>Legge </span>29/12/2022 <span class=\"_ _c\"> </span>n.197 <span class=\"_ _c\"> </span>(Finanziaria<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>2023) <span class=\"_ _c\"> </span>i <span class=\"_ _c\"> </span>cui <span class=\"_ _d\"> </span>termini <span class=\"_ _c\"> </span>prevedono <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>chiusura <span class=\"_ _c\"> </span>della <span class=\"_ _c\"> </span>controversia <span class=\"_ _c\"> </span>mediante <span class=\"_ _d\"> </span>il versamento del <span class=\"_ _1\"></span>solo tributo, ch<span class=\"_ _1\"></span>e in questo cas<span class=\"_ _1\"></span>o sar\u00e0 addebitato al committ<span class=\"_ _4\"></span>ente in via di rivalsa. Consorzio Obrainsa <span class=\"ff1a\">\u2013</span> Asta<span class=\"_ _1\"></span>ldi Si segnale che il Consorzio Obrainsa<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ff1a\">\u2013</span> Astaldi (Per\u00f9), ha ricevuto ad agosto del 2021, a seguito<span class=\"_ _1\"></span> di una <span class=\"_ _0\"></span>attivit\u00e0 di<span class=\"_ _4\"></span> verifica <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>locale <span class=\"_ _1\"></span>autorit\u00e0 <span class=\"_ _3\"></span>fiscale <span class=\"_ _1\"></span>iniziata<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>nel 2<span class=\"_ _1\"></span>019, <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>avviso <span class=\"_ _4\"></span>di acc<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rtamento <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>quale \u00e8<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>tata <span class=\"_ _4\"></span>disconosciut<span class=\"_ _4\"></span>a la <span class=\"_ _2\"></span>deduzione <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>alcuni <span class=\"_ _2\"></span>costi. <span class=\"_ _0\"></span>La <span class=\"_ _f\"></span>pretesa <span class=\"_ _0\"></span>tributaria <span class=\"_ _0\"></span>totale <span class=\"_ _2\"></span>ammonta <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>OL <span class=\"_ _2\"></span>38,9 <span class=\"_ _0\"></span>milioni <span class=\"_ _2\"></span>(equivalenti <span class=\"_ _0\"></span>a <span class=\"_ _f\"></span>circa <span class=\"_ _0\"></span>\u20ac <span class=\"_ _2\"></span>9,4 milioni), di cui quota<span class=\"_ _1\"></span> Astaldi<span class=\"_ _1\"></span> nel consorzio <span class=\"_ _1\"></span>del 51% pari <span class=\"_ _1\"></span>a SOL 19,9 milioni <span class=\"_ _4\"></span>(equiva<span class=\"_ _0\"></span><span class=\"ff1a\">lenti a circa \u20ac 4,8 mil<span class=\"_ _1\"></span>ioni). <span class=\"ff19\"> </span></span>Il <span class=\"_ _2\"></span>Consorzio, <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>l\u2019ausilio <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>propri <span class=\"_ _0\"></span>consulenti <span class=\"_ _2\"></span>locali, <span class=\"_ _0\"></span>ha <span class=\"_ _2\"></span>attivato <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>previste <span class=\"_ _0\"></span>procedure <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>contestare <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>citato avviso e far valere le proprie ragioni a supporto della correttezza del proprio operato. Stante l\u2019att<span class=\"_ _1\"></span>uale st<span class=\"_ _2\"></span><span class=\"ff19\">ato del </span>procedimento si <span class=\"_ _1\"></span>ritiene possibil<span class=\"_ _1\"></span>e ancorch\u00e9 non<span class=\"_ _1\"></span> probabile il risc<span class=\"_ _4\"></span>hio di soccombenza.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__84": {
   "value": "32.2 Gestio<span class=\"_ _1\"></span>ne del rischio<span class=\"ff19 sc0\"> </span>32.2.1 Rischio di ca<span class=\"_ _1\"></span>mbio<span class=\"ff19\"> </span>Il Gruppo \u00e8<span class=\"_ _1\"></span> attiv<span class=\"_ _4\"></span>o a livel<span class=\"_ _1\"></span>lo int<span class=\"_ _1\"></span>ernazionale <span class=\"_ _4\"></span>ed \u00e8 perta<span class=\"_ _1\"></span>nto espos<span class=\"_ _4\"></span>to al rischio <span class=\"_ _4\"></span>di cambio <span class=\"_ _1\"></span>gener<span class=\"_ _4\"></span>ato dal<span class=\"_ _1\"></span>le v<span class=\"_ _1\"></span>ariazioni <span class=\"_ _1\"></span>del contr<span class=\"_ _4\"></span>ovalor<span class=\"_ _4\"></span>e dei flussi com<span class=\"_ _4\"></span>merciali e finanzi<span class=\"_ _1\"></span>ari in val<span class=\"_ _1\"></span>uta es<span class=\"_ _4\"></span>ter<span class=\"_ _1\"></span>a. <span class=\"ff19\"> </span>L<span class=\"_ _3\"></span>\u2019<span class=\"_ _3\"></span>esposizione al<span class=\"_ _1\"></span> rischio <span class=\"_ _1\"></span>di os<span class=\"_ _1\"></span>cillazi<span class=\"_ _1\"></span>one dei <span class=\"_ _1\"></span>cambi <span class=\"_ _1\"></span>al 31 dicembr<span class=\"_ _4\"></span>e 2022 si <span class=\"_ _1\"></span>evidenzi<span class=\"_ _1\"></span>a pr<span class=\"_ _4\"></span>evalen<span class=\"_ _4\"></span>tement<span class=\"_ _1\"></span>e nei <span class=\"_ _1\"></span>confr<span class=\"_ _4\"></span>onti di val<span class=\"_ _1\"></span>ute quali:<span class=\"ff19 fc3 sc2\"> </span>2022<span class=\"ls0\"> </span>-<span class=\"ls1c\">5%</span><span class=\"fca sc0\"> </span>+5%<span class=\"fca sc0\"> </span>(Valori in Euro/mi<span class=\"_ _1\"></span>lioni) Dollaro australiano 15,71<span class=\"fca sc0\"> </span>(14,22)<span class=\"fca sc0\"> </span>Dollaro statunitense 8,84<span class=\"fca sc0\"> </span>(8,00)<span class=\"fca sc0\"> </span>Riyal qatariota 3,01<span class=\"fca sc0\"> </span>(2,72)<span class=\"fca sc0\"> </span>Peso colombiano 2,75<span class=\"fca sc0\"> </span>(2,48)<span class=\"fca sc0\"> </span>Zloty polacco 2,54<span class=\"fca sc0\"> </span>(2,30)<span class=\"fca sc0\"> </span>Riyal saudita (2,77)<span class=\"fca sc0\"> </span>2,50<span class=\"fca sc0\"> </span>Nella precedent<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>tabella <span class=\"_ _0\"></span>vengono <span class=\"_ _0\"></span>riportati i <span class=\"_ _0\"></span>risultati di <span class=\"_ _0\"></span>un\u2019<span class=\"_ _3\"></span>analisi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>sensitivit\u00e0 consider<span class=\"_ _1\"></span>ando <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>variazione nei tassi <span class=\"_\"> </span>di <span class=\"_ _c\"> </span>cambio <span class=\"_\"> </span>delle <span class=\"_\"> </span>valut<span class=\"_ _4\"></span>e <span class=\"_ _c\"> </span>ester<span class=\"_ _4\"></span>e <span class=\"_ _c\"> </span>pari <span class=\"_ _c\"> </span>al <span class=\"_ _c\"> </span>5% <span class=\"_ _c\"> </span>rispett<span class=\"_ _4\"></span>o <span class=\"_ _c\"> </span>ai <span class=\"_ _c\"> </span>tassi <span class=\"_\"> </span>di <span class=\"_ _d\"> </span>cambio <span class=\"_\"> </span>eff<span class=\"_ _4\"></span>ettivi <span class=\"_ _c\"> </span>al <span class=\"_\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_\"> </span>dicembre <span class=\"_\"> </span>2022, ra<span class=\"_ _1\"></span>ppresen<span class=\"_ _4\"></span>tando i pot<span class=\"_ _1\"></span>enziali eff<span class=\"_ _3\"></span>etti di tali<span class=\"_ _1\"></span> variazi<span class=\"_ _1\"></span>oni sul con<span class=\"_ _1\"></span>to ec<span class=\"_ _4\"></span>onomico comple<span class=\"_ _1\"></span>ssivo.<span class=\"ff19\"> </span>L<span class=\"_ _3\"></span>\u2019<span class=\"_ _3\"></span>analisi <span class=\"_ _4\"></span>di cui <span class=\"_ _1\"></span>sopra <span class=\"_ _4\"></span>esclude gl<span class=\"_ _1\"></span>i e<span class=\"_ _1\"></span>ff<span class=\"_ _4\"></span>etti gene<span class=\"_ _1\"></span>ra<span class=\"_ _4\"></span>ti dalla <span class=\"_ _4\"></span>traduzione <span class=\"_ _4\"></span>dei patrimoni <span class=\"_ _4\"></span>netti d<span class=\"_ _4\"></span>elle Societ<span class=\"_ _4\"></span>\u00e0 Colleg<span class=\"_ _4\"></span>ate <span class=\"_ _1\"></span>e <span class=\"ff23\">Joint<span class=\"_ _1\"></span> </span>V<span class=\"_ _4\"></span>enture<span class=\"ff1a\"> v<span class=\"_ _4\"></span>alutat<span class=\"_ _1\"></span>e ad <span class=\"ff23\">equity</span> a<span class=\"_ _4\"></span>venti val<span class=\"_ _1\"></span>uta<span class=\"_ _1\"></span> funzionale dive<span class=\"_ _4\"></span>rsa dall\u2019Eur<span class=\"_ _4\"></span>o.<span class=\"ff19\"> </span></span>32.2.2 Rischio di ta<span class=\"_ _4\"></span>sso di int<span class=\"_ _1\"></span>eresse<span class=\"ff19\"> </span>Con riferi<span class=\"_ _4\"></span>mento all\u2019<span class=\"_ _3\"></span>esposizione alla<span class=\"_ _1\"></span> variabilit<span class=\"_ _4\"></span>\u00e0 <span class=\"_ _0\"></span>dei tassi di int<span class=\"_ _4\"></span>eresse si segnala che nell\u2019<span class=\"_ _5\"></span>esercizi<span class=\"_ _1\"></span>o 202<span class=\"_ _0\"></span>2, a fron<span class=\"_ _1\"></span>te di una struttura del debito <span class=\"_ _0\"></span>a fav<span class=\"_ _1\"></span>ore di <span class=\"_ _0\"></span>un\u2019<span class=\"_ _3\"></span>esposizione a <span class=\"_ _0\"></span>tasso fisso, se <span class=\"_ _0\"></span>i tassi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>esse <span class=\"_ _0\"></span>fos<span class=\"_ _1\"></span>sero st<span class=\"_ _1\"></span>ati in <span class=\"_ _0\"></span>media pi\u00f9 alti <span class=\"_ _4\"></span>(o pi\u00f9 <span class=\"_ _4\"></span>bassi) <span class=\"_ _4\"></span>di 75 <span class=\"_ _4\"></span><span class=\"ff23\">bps<span class=\"ff1a\">, <span class=\"_ _4\"></span>mant<span class=\"_ _1\"></span>enendo <span class=\"_ _4\"></span>cost<span class=\"_ _1\"></span>anti <span class=\"_ _4\"></span>tutte <span class=\"_ _4\"></span>le <span class=\"_ _1\"></span>altr<span class=\"_ _4\"></span>e v<span class=\"_ _4\"></span>ariabili e <span class=\"_ _4\"></span>senz<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>considerar<span class=\"_ _4\"></span>e l<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>disponibilit\u00e0 <span class=\"_ _4\"></span>liquide, </span></span>il risulta<span class=\"_ _4\"></span>to ante<span class=\"_ _1\"></span> impos<span class=\"_ _1\"></span>te a<span class=\"_ _4\"></span>vrebbe r<span class=\"_ _1\"></span>ecepit<span class=\"_ _4\"></span>o u<span class=\"_ _0\"></span>na variazion<span class=\"_ _1\"></span>e neg<span class=\"_ _1\"></span>ativ<span class=\"_ _4\"></span>a (positiva) fino a un <span class=\"_ _1\"></span>massimo di \u20ac 3<span class=\"_ _4\"></span>,<span class=\"_ _0\"></span>5 milioni.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__85": {
   "value": "32.2.3 Rischio di cr<span class=\"_ _4\"></span>edito<span class=\"ff19\"> </span>Il <span class=\"_ _11\"> </span>rischio <span class=\"_ _b\"> </span>di <span class=\"_ _11\"> </span>credit<span class=\"_ _4\"></span>o <span class=\"_ _b\"> </span>\u00e8 <span class=\"_ _b\"> </span>ra<span class=\"_ _4\"></span>ppresent<span class=\"_ _4\"></span>ato <span class=\"_ _11\"> </span>dall\u2019<span class=\"_ _3\"></span>esposizione <span class=\"_ _10\"> </span>del <span class=\"_ _b\"> </span>Gruppo <span class=\"_ _11\"> </span>a <span class=\"_ _b\"> </span>potenzi<span class=\"_ _1\"></span>ali <span class=\"_ _11\"> </span>perdit<span class=\"_ _4\"></span>e <span class=\"_ _b\"> </span>derivan<span class=\"_ _4\"></span>ti <span class=\"_ _b\"> </span>dal <span class=\"_ _b\"> </span>manca<span class=\"_ _4\"></span>to adempiment<span class=\"_ _4\"></span>o <span class=\"_ _1\"></span>delle <span class=\"_ _4\"></span>obblig<span class=\"_ _1\"></span>azioni <span class=\"_ _4\"></span>assunte<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>dai <span class=\"_ _1\"></span>committ<span class=\"_ _4\"></span>enti <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>ella <span class=\"_ _4\"></span>quasi <span class=\"_ _4\"></span>total<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>riconducibil<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>a s<span class=\"_ _4\"></span>tati <span class=\"_ _4\"></span>sovr<span class=\"_ _1\"></span>ani o enti go<span class=\"_ _4\"></span>vernativi. <span class=\"ff19\"> </span>La <span class=\"_ _f\"></span>str<span class=\"_ _4\"></span>ategia<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>ges<span class=\"_ _4\"></span>tion<span class=\"_ _0\"></span>e <span class=\"_ _f\"></span>di <span class=\"_ _2\"></span>quest<span class=\"_ _1\"></span>a <span class=\"_ _f\"></span>tipologia <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>rischio <span class=\"_ _2\"></span>si <span class=\"_ _f\"></span>articola <span class=\"_ _2\"></span>secondo <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>processo <span class=\"_ _2\"></span>complesso <span class=\"_ _2\"></span>che <span class=\"_ _f\"></span>parte <span class=\"_ _2\"></span>sin dalla <span class=\"_ _0\"></span>fase<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>valutazi<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>offert<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>da <span class=\"_ _2\"></span>present<span class=\"_ _4\"></span>are, <span class=\"_ _0\"></span>attra<span class=\"_ _4\"></span>verso <span class=\"_ _0\"></span>un\u2019<span class=\"_ _3\"></span>atte<span class=\"_ _1\"></span>nta<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>analisi <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>car<span class=\"_ _1\"></span>att<span class=\"_ _1\"></span>eristiche dei <span class=\"_ _2\"></span>paesi presso<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>quali <span class=\"_ _c\"> </span>si <span class=\"_ _d\"> </span>ipotizza <span class=\"_ _c\"> </span>di <span class=\"_ _d\"> </span>operar<span class=\"_ _4\"></span>e <span class=\"_ _d\"> </span>e <span class=\"_ _d\"> </span>dei <span class=\"_ _d\"> </span>committ<span class=\"_ _4\"></span>enti <span class=\"_ _d\"> </span>che <span class=\"_ _c\"> </span>richiedono <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>pre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>azione <span class=\"_ _c\"> </span>dell\u2019<span class=\"_ _3\"></span>offert<span class=\"_ _4\"></span>a <span class=\"_ _d\"> </span>che normalmen<span class=\"_ _1\"></span>te sono en<span class=\"_ _4\"></span>ti pubblici o assimila<span class=\"_ _4\"></span>ti.<span class=\"_ _0\"></span> <span class=\"ff19\"> </span>Il <span class=\"_ _a\"></span>rischio <span class=\"_ _10\"></span>di <span class=\"_ _a\"></span>credit<span class=\"_ _4\"></span>o <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _a\"></span>pertan<span class=\"_ _1\"></span>to <span class=\"_ _a\"></span>essenzialmen<span class=\"_ _1\"></span>te <span class=\"_ _a\"></span>ricond<span class=\"_ _1\"></span>ucibile <span class=\"_ _10\"></span>al <span class=\"_ _a\"></span>rischio <span class=\"_ _a\"></span>Paese<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Si <span class=\"_ _a\"></span>evidenzia <span class=\"_ _a\"></span>inoltre <span class=\"_ _a\"></span>che <span class=\"_ _10\"></span>l\u2019<span class=\"_ _5\"></span>analisi dell\u2019<span class=\"_ _3\"></span>esposizione <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>rischio <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>credit<span class=\"_ _1\"></span>o <span class=\"_ _f\"></span>in <span class=\"_ _a\"></span>base <span class=\"_ _f\"></span>allo <span class=\"_ _f\"></span>scaduto <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _f\"></span>scarsa<span class=\"_ _1\"></span>mente<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>significa<span class=\"_ _4\"></span>tiva <span class=\"_ _f\"></span>in <span class=\"_ _a\"></span>quant<span class=\"_ _1\"></span>o <span class=\"_ _f\"></span>i <span class=\"_ _a\"></span>crediti <span class=\"_ _2\"></span>vanno<span class=\"_ _1\"></span> val<span class=\"_ _1\"></span>uta<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>congiunt<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>altre<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>voci <span class=\"_ _f\"></span>del <span class=\"_ _2\"></span>capital<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>circolan<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>in <span class=\"_ _f\"></span>particolar<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>a <span class=\"_ _a\"></span>quelle <span class=\"_ _0\"></span>voci <span class=\"_ _f\"></span>che <span class=\"_ _2\"></span>rappre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>ano l\u2019<span class=\"_ _3\"></span>esposizione netta verso i <span class=\"_ _0\"></span>committe<span class=\"_ _1\"></span>nti (attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>contr<span class=\"_ _4\"></span>attuali) rela<span class=\"_ _1\"></span>tivament<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>comples<span class=\"_ _1\"></span>so <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>opere<span class=\"_ _1\"></span> in via di esecuzi<span class=\"_ _1\"></span>one.<span class=\"ff19\"> </span>La tabel<span class=\"_ _1\"></span>la seguent<span class=\"_ _4\"></span>e analizz<span class=\"_ _1\"></span>a la suddivisione del<span class=\"_ _1\"></span> capit<span class=\"_ _4\"></span>ale cir<span class=\"_ _1\"></span>colan<span class=\"_ _1\"></span>te per P<span class=\"_ _4\"></span>aese.<span class=\"ff19\"> </span>Analisi del capitale circolante per Paese 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Italia (1.963.368)<span class=\"fca sc0\"> </span>(1.845.492)<span class=\"fca sc0\"> </span>UE (esclusa Italia) 637.208<span class=\"fca sc0\"> </span>703.768<span class=\"fca sc0\"> </span>Altri Paesi Europei (Extra UE)  (51.379)<span class=\"fca sc0\"> </span>(86.950)<span class=\"fca sc0\"> </span>Asia/Medio Oriente 652.406<span class=\"fca sc0\"> </span>487.710<span class=\"fca sc0\"> </span>Africa 449.195<span class=\"fca sc0\"> </span>540.011<span class=\"fca sc0\"> </span>America (inclusa Lane) (98.155)<span class=\"fca sc0\"> </span>30.592<span class=\"fca sc0\"> </span>Oceania (430.550)<span class=\"fca sc0\"> </span>(405.603)<span class=\"fca sc0\"> </span>Totale (804.643)<span class=\"fca sc0\"> </span>(575.964)<span class=\"fca sc0\"> </span>La <span class=\"_ _f\"></span>composizione <span class=\"_ _2\"></span>delle <span class=\"_ _f\"></span>voci <span class=\"_ _f\"></span>incluse <span class=\"_ _f\"></span>nel <span class=\"_ _f\"></span>capital<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>circ<span class=\"_ _1\"></span>olante<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _a\"></span>f<span class=\"_ _1\"></span>ornita <span class=\"_ _f\"></span>nel <span class=\"_ _2\"></span>prospetto<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>di <span class=\"_ _10\"></span>riconcilia<span class=\"_ _1\"></span>zione <span class=\"_ _f\"></span>dello <span class=\"_ _f\"></span>sta<span class=\"_ _4\"></span>to patrimonial<span class=\"_ _1\"></span>e riclassific<span class=\"_ _1\"></span>at<span class=\"_ _4\"></span>o all\u2019inte<span class=\"_ _1\"></span>rno della R<span class=\"_ _1\"></span>elazione su<span class=\"_ _1\"></span>lla ge<span class=\"_ _1\"></span>stione.<span class=\"ff19\"> </span>L<span class=\"_ _3\"></span>\u2019<span class=\"_ _3\"></span>esposizione del Gru<span class=\"_ _1\"></span>ppo nei<span class=\"_ _1\"></span> confr<span class=\"_ _4\"></span>onti dei committ<span class=\"_ _4\"></span>enti, suddiv<span class=\"_ _1\"></span>isi in base<span class=\"_ _1\"></span> alla loc<span class=\"_ _1\"></span>alizz<span class=\"_ _4\"></span>azione delle c<span class=\"_ _1\"></span>ommesse \u00e8 di seguito ev<span class=\"_ _1\"></span>idenzia<span class=\"_ _1\"></span>ta.<span class=\"ff19\"> </span>Analisi esposizione verso committenti per Paese Crediti<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Passivit\u00e0<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Fondi<span class=\"fca sc0\"> </span>contrattuali<span class=\"fca sc0\"> </span>contrattuali<span class=\"fca sc0\"> </span>esposizione<span class=\"fca sc0\"> </span>rettificativi<span class=\"fca sc0\"> </span>(Valori in euro/000)<span class=\"_ _1\"></span> 31 dicembre 2021 Italia 1.219.448<span class=\"fca sc0\"> </span>356.869<span class=\"fca sc0\"> </span>(2.322.658)<span class=\"fca sc0\"> </span>(746.341)<span class=\"fca sc0\"> </span>98.750<span class=\"fca sc0\"> </span>UE (esclusa Italia) 206.609<span class=\"fca sc0\"> </span>766.809<span class=\"fca sc0\"> </span>(36.886)<span class=\"fca sc0\"> </span>936.532<span class=\"fca sc0\"> </span>5.903<span class=\"fca sc0\"> </span>Altri Paesi Europei (Extra UE)  203.030<span class=\"fca sc0\"> </span>39.298<span class=\"fca sc0\"> </span>(125.492)<span class=\"fca sc0\"> </span>116.836<span class=\"fca sc0\"> </span>466<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Asia/Medio Oriente 193.229<span class=\"fca sc0\"> </span>947.329<span class=\"fca sc0\"> </span>(15.506)<span class=\"fca sc0\"> </span>1.125.052<span class=\"fca sc0\"> </span>6.673<span class=\"fca sc0\"> </span>Africa 202.122<span class=\"fca sc0\"> </span>317.121<span class=\"fca sc0\"> </span>(115.034)<span class=\"fca sc0\"> </span>404.209<span class=\"fca sc0\"> </span>11.809<span class=\"fca sc0\"> </span>America (inclusa Lane) 418.967<span class=\"fca sc0\"> </span>206.745<span class=\"fca sc0\"> </span>(268.972)<span class=\"fca sc0\"> </span>356.740<span class=\"fca sc0\"> </span>310.508<span class=\"fca sc0\"> </span>Oceania 54.829<span class=\"fca sc0\"> </span>153.081<span class=\"fca sc0\"> </span>(538.298)<span class=\"fca sc0\"> </span>(330.388)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Totale 2.498.234<span class=\"fca sc0\"> </span>2.787.252<span class=\"fca sc0\"> </span>(3.422.846)<span class=\"fca sc0\"> </span>1.862.640<span class=\"fca sc0\"> </span>434.107<span class=\"fca sc0\"> </span>31 dicembre 2022 Italia 1.584.214<span class=\"fca sc0\"> </span>480.229<span class=\"fca sc0\"> </span>(2.300.252)<span class=\"fca sc0\"> </span>(235.809)<span class=\"fca sc0\"> </span>165.855<span class=\"fca sc0\"> </span>UE (esclusa Italia) 247.346<span class=\"fca sc0\"> </span>883.092<span class=\"fca sc0\"> </span>(69.759)<span class=\"fca sc0\"> </span>1.060.679<span class=\"fca sc0\"> </span>7.603<span class=\"fca sc0\"> </span>Altri Paesi Europei (Extra UE)  56.859<span class=\"fca sc0\"> </span>67.300<span class=\"fca sc0\"> </span>(20.865)<span class=\"fca sc0\"> </span>103.294<span class=\"fca sc0\"> </span>307<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Asia/Medio Oriente 341.096<span class=\"fca sc0\"> </span>708.742<span class=\"fca sc0\"> </span>(86.233)<span class=\"fca sc0\"> </span>963.605<span class=\"fca sc0\"> </span>7.811<span class=\"fca sc0\"> </span>Africa 271.363<span class=\"fca sc0\"> </span>422.439<span class=\"fca sc0\"> </span>(63.038)<span class=\"fca sc0\"> </span>630.764<span class=\"fca sc0\"> </span>8.370<span class=\"fca sc0\"> </span>America (inclusa Lane) 289.796<span class=\"fca sc0\"> </span>466.716<span class=\"fca sc0\"> </span>(224.897)<span class=\"fca sc0\"> </span>531.615<span class=\"fca sc0\"> </span>331.081<span class=\"fca sc0\"> </span>Oceania 95.432<span class=\"fca sc0\"> </span>171.453<span class=\"fca sc0\"> </span>(546.645)<span class=\"fca sc0\"> </span>(279.760)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Totale 2.886.106<span class=\"fca sc0\"> </span>3.199.971<span class=\"fca sc0\"> </span>(3.311.689)<span class=\"fca sc0\"> </span>2.774.388<span class=\"fca sc0\"> </span>521.027<span class=\"fca sc0\"> </span>Si <span class=\"_\"> </span>rimanda <span class=\"_\"> </span>al <span class=\"_\"> </span>paragrafo <span class=\"_\"> </span>\u201cPrincipali <span class=\"_\"> </span>fattori <span class=\"_\"> </span>di <span class=\"_\"> </span>rischio<span class=\"_ _1\"></span> <span class=\"_\"> </span>e <span class=\"_ _c\"> </span>incertezze<span class=\"_ _1\"></span>\u201d <span class=\"_\"> </span>nella <span class=\"_\"> </span>Relazione <span class=\"_\"> </span>sulla <span class=\"_\"> </span>gestione <span class=\"_\"> </span>per <span class=\"_\"> </span>una descrizione del <span class=\"_ _1\"></span>rischio Paese.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__86": {
   "value": "32.2.4 Rischio di liquidit<span class=\"_ _4\"></span>\u00e0<span class=\"ff19\"> </span>Il <span class=\"_ _3\"></span>rischio <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>liquidit\u00e0 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _4\"></span>rappr<span class=\"_ _4\"></span>esent<span class=\"_ _1\"></span>at<span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>dal <span class=\"_ _4\"></span>rischio <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>le <span class=\"_ _3\"></span>risorse <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>disponibili <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>siano <span class=\"_ _3\"></span>sufficien<span class=\"_ _1\"></span>ti per f<span class=\"_ _1\"></span>ar fr<span class=\"_ _1\"></span>onte<span class=\"_ _1\"></span> alle obblig<span class=\"_ _4\"></span>azioni nei termini e<span class=\"_ _1\"></span> nelle sc<span class=\"_ _1\"></span>adenz<span class=\"_ _4\"></span>e pattuiti.<span class=\"ff19\"> </span>La <span class=\"_ _b\"> </span>str<span class=\"_ _4\"></span>ategia<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>Gruppo <span class=\"_ _b\"> </span>\u00e8 <span class=\"_ _b\"> </span>quella <span class=\"_ _11\"> </span>di <span class=\"_\"> </span>pe<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>eguir<span class=\"_ _1\"></span>e <span class=\"_ _b\"> </span>l\u2019<span class=\"_ _3\"></span>aut<span class=\"_ _1\"></span>onomia <span class=\"_ _b\"> </span>finanziaria <span class=\"_ _11\"> </span>delle <span class=\"_ _b\"> </span>proprie<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>commesse<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>cor<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>o <span class=\"_ _b\"> </span>di esecuzione, t<span class=\"_ _4\"></span>enendo in <span class=\"_ _1\"></span>conside<span class=\"_ _1\"></span>razi<span class=\"_ _1\"></span>one la <span class=\"_ _4\"></span>configurazi<span class=\"_ _1\"></span>one de<span class=\"_ _1\"></span>i c<span class=\"_ _1\"></span>onsorzi e <span class=\"_ _4\"></span>delle societ<span class=\"_ _4\"></span>\u00e0 di sco<span class=\"_ _4\"></span>po, che <span class=\"_ _4\"></span>pu\u00f2 vinc<span class=\"_ _1\"></span>olare<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>disponibilit<span class=\"_ _4\"></span>\u00e0 delle <span class=\"_ _4\"></span>risorse <span class=\"_ _4\"></span>finanziarie <span class=\"_ _4\"></span>alla r<span class=\"_ _4\"></span>ealizza<span class=\"_ _1\"></span>zione dei<span class=\"_ _1\"></span> r<span class=\"_ _4\"></span>elativi <span class=\"_ _4\"></span>progetti. <span class=\"_ _4\"></span>Inoltre<span class=\"_ _1\"></span>, nell<span class=\"_ _1\"></span>a g<span class=\"_ _4\"></span>estione <span class=\"_ _1\"></span>della <span class=\"_ _4\"></span>liquidit\u00e0 si tiene con<span class=\"_ _1\"></span>to de<span class=\"_ _1\"></span>ll\u2019<span class=\"_ _3\"></span>esis<span class=\"_ _1\"></span>tenz<span class=\"_ _4\"></span>a di vincoli ai tr<span class=\"_ _4\"></span>asf<span class=\"_ _1\"></span>erimenti<span class=\"_ _1\"></span> val<span class=\"_ _1\"></span>utari posti<span class=\"_ _1\"></span> dagli or<span class=\"_ _1\"></span>dinamen<span class=\"_ _1\"></span>ti di alcuni paesi.<span class=\"ff19\"> </span>La <span class=\"_ _2\"></span>tabella <span class=\"_ _2\"></span>seguent<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>analizza <span class=\"_ _0\"></span>la <span class=\"_ _f\"></span>composizione <span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>le <span class=\"_ _2\"></span>scadenz<span class=\"_ _4\"></span>e <span class=\"_ _f\"></span>delle <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>ra<span class=\"_ _1\"></span>ppresen<span class=\"_ _4\"></span>tate<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _f\"></span>base <span class=\"_ _f\"></span>ai flussi di ca<span class=\"_ _1\"></span>ssa futuri non <span class=\"_ _1\"></span>scon<span class=\"_ _4\"></span>tati.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) 31 dicembre 2023<span class=\"fca sc0\"> </span>31 dicembre 2024<span class=\"fca sc0\"> </span>31 <span class=\"ls0\">dicembre 2025<span class=\"fca sc0\"> </span></span>Oltre<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Conti correnti passivi 2.452 - - - 2.452 Prestiti obbligazionari 77.375 575.998 818.614 683.625 2.155.612 Debiti verso banche  268.695 1<span class=\"ls1c\">47</span>.674 12<span class=\"ls0\">5.</span>934<span class=\"ls0\"> </span>12.076 554.37<span class=\"ls0\">9 </span>Passivit\u00e0 per <span class=\"ff1b\">leasing</span> 75.612 40.360 16.639 17.986 150.597 Debiti finanziari lordi 424.134 7<span class=\"ls1c\">64</span>.<span class=\"ls1c\">03</span>2 961.<span class=\"ls1c\">187</span> 7<span class=\"ls1c\">13</span>.<span class=\"ls1c\">687</span> 2.8<span class=\"ls1c\">63</span>.<span class=\"ls1c\">040</span> Debiti commerciali 3.891.729 - - - 3.891.729 Totale debiti 4.315.863 7<span class=\"ls1c\">64</span>.<span class=\"ls1c\">03</span>2 961.<span class=\"ls1c\">187</span> 7<span class=\"ls1c\">13</span>.<span class=\"ls1c\">687</span> 6.7<span class=\"ls1c\">54</span>.<span class=\"ls1c\">768</span> Gli <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>essi f<span class=\"_ _1\"></span>uturi sono <span class=\"_ _4\"></span>sta<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>stimati <span class=\"_ _1\"></span>in base <span class=\"_ _4\"></span>alle <span class=\"_ _1\"></span>condizio<span class=\"_ _4\"></span>ni di mer<span class=\"_ _4\"></span>cato <span class=\"_ _4\"></span>esiste<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>alla <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>at<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di r<span class=\"_ _4\"></span>edazione de<span class=\"_ _1\"></span>l bil<span class=\"_ _1\"></span>ancio e riepilog<span class=\"_ _4\"></span>ate nel<span class=\"_ _1\"></span>le note<span class=\"_ _1\"></span> di dettagli<span class=\"_ _1\"></span>o.<span class=\"ff19\"> </span>La g<span class=\"_ _4\"></span>estione <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>liquidit\u00e0 <span class=\"_ _4\"></span>\u00e8 basat<span class=\"_ _4\"></span>a sopr<span class=\"_ _4\"></span>attutto <span class=\"_ _4\"></span>sulla <span class=\"_ _1\"></span>str<span class=\"_ _4\"></span>ategi<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di man<span class=\"_ _1\"></span>tenime<span class=\"_ _1\"></span>nto <span class=\"_ _4\"></span>dell\u2019<span class=\"_ _3\"></span>equilibrio <span class=\"_ _4\"></span>finanziario. T<span class=\"_ _3\"></span>ale s<span class=\"_ _4\"></span>trate<span class=\"_ _1\"></span>gia \u00e8 per<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>eguita<span class=\"_ _1\"></span> a livell<span class=\"_ _1\"></span>o di ciascuna entit<span class=\"_ _4\"></span>\u00e0 oper<span class=\"_ _1\"></span>ativ<span class=\"_ _1\"></span>a del Gruppo W<span class=\"_ _4\"></span>ebuild<span class=\"_ _1\"></span>.<span class=\"ff19\"> </span>La <span class=\"_ _0\"></span>tabel<span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>seguent<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>confr<span class=\"_ _4\"></span>onta<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>debiti <span class=\"_ _2\"></span>finanzia<span class=\"_ _1\"></span>ri <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>linea <span class=\"_ _0\"></span>capit<span class=\"_ _1\"></span>ale e <span class=\"_ _2\"></span>i <span class=\"_ _0\"></span>debiti commerci<span class=\"_ _1\"></span>ali al <span class=\"_ _2\"></span>netto degli <span class=\"_ _0\"></span>acconti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>gi\u00e0 er<span class=\"_ _1\"></span>oga<span class=\"_ _4\"></span>ti, <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>scadenz<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>entro<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>31 <span class=\"_ _2\"></span>marz<span class=\"_ _4\"></span>o <span class=\"_ _2\"></span>2023, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>disponibilit\u00e0 <span class=\"_ _0\"></span>liquide e <span class=\"_ _2\"></span>mezzi <span class=\"_ _0\"></span>equival<span class=\"_ _1\"></span>enti <span class=\"_ _0\"></span>utilizz<span class=\"_ _4\"></span>abili per f<span class=\"_ _1\"></span>ar fr<span class=\"_ _1\"></span>onte<span class=\"_ _1\"></span> a tali<span class=\"_ _1\"></span> impegni.<span class=\"ff19\"> </span>Impegni finanziari in<span class=\"fca sc0\"> </span>Disponibilit\u00e0 liquide e mezzi<span class=\"fca sc0\"> </span>scadenza entro il 31 marzo<span class=\"fca sc0\"> </span>Differenza<span class=\"fca sc0\"> </span>equivalenti <span class=\"fsa\">(**)</span><span class=\"fca sc0\"> </span>2023 <span class=\"fsa ls0\">(*)<span class=\"fs1\"><span class=\"fca sc0\"> </span></span></span>(Valori in euro/000)<span class=\"_ _1\"></span> Webuild (sede e filiali) 255<span class=\"ls0\">.</span>172<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>512.787<span class=\"fca sc0\"> </span>257.615<span class=\"fca sc0\"> </span>Societ\u00e0 controllate 692.671<span class=\"fca sc0\"> </span>470.741<span class=\"fca sc0\"> </span>(221.930)<span class=\"fca sc0\"> </span>SPV 989.030<span class=\"fca sc0\"> </span>430.311<span class=\"fca sc0\"> </span>(558.719)<span class=\"fca sc0\"> </span>Joint Operation 406.941<span class=\"fca sc0\"> </span>494.486<span class=\"fca sc0\"> </span>87.545<span class=\"fca sc0\"> </span>Totale 2.343.814<span class=\"fca sc0\"> </span>1.908.325<span class=\"fca sc0\"> </span>(435.489)<span class=\"fca sc0\"> </span>(*) l'importo non <span class=\"_ _1\"></span>comprende i deb<span class=\"_ _1\"></span>iti verso Socie<span class=\"_ _1\"></span>t\u00e0 del Gruppo. (**) l'importo \u00e8 <span class=\"_ _1\"></span>al netto delle dispon<span class=\"_ _1\"></span>ibilit\u00e0 vin<span class=\"_ _1\"></span>colate.  Non <span class=\"_ _4\"></span>si <span class=\"_ _1\"></span>rilevano <span class=\"_ _4\"></span>allo <span class=\"_ _4\"></span>stato <span class=\"_ _4\"></span>attuale <span class=\"_ _4\"></span>significative <span class=\"_ _4\"></span>criticit\u00e0 <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>merito a<span class=\"_ _4\"></span> potenzia<span class=\"_ _1\"></span>li <span class=\"_ _4\"></span>scenari <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>stress <span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>inanziario. <span class=\"_ _3\"></span>I<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>Gruppo<span class=\"fca sc0\"> </span>mantiene <span class=\"_ _10\"></span>disponibilit\u00e0 <span class=\"_ _10\"></span>liquide <span class=\"_ _10\"></span>e <span class=\"_ _11\"> </span>linee <span class=\"_ _10\"> </span>Revolving <span class=\"_ _11\"> </span>Credit <span class=\"_ _10\"></span>Facility <span class=\"_ _10\"></span>sufficienti <span class=\"_ _11\"> </span>a <span class=\"_ _10\"></span>sopperire <span class=\"_ _11\"> </span>alle <span class=\"_ _10\"> </span>esigenze <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>breve termine.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__87": {
   "value": "32.2.5 Livell<span class=\"_ _1\"></span>i ger<span class=\"_ _1\"></span>archici di <span class=\"_ _4\"></span>determinazione del <span class=\"ff23\">fair <span class=\"_ _4\"></span>va<span class=\"_ _0\"></span>lue<span class=\"ff19\"> </span></span>Con <span class=\"_ _2\"></span>riferimen<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>agli <span class=\"_ _2\"></span>strumen<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>finanziari <span class=\"_ _f\"></span>rilev<span class=\"_ _1\"></span>ati <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>Situazione <span class=\"_ _f\"></span>Pa<span class=\"_ _4\"></span>trimoniale-Finanziaria <span class=\"_ _2\"></span>al <span class=\"_ _f\"></span><span class=\"ff23\">fair <span class=\"_ _2\"></span>value</span>, <span class=\"_ _f\"></span>l\u2019IFR<span class=\"_ _1\"></span>S <span class=\"_ _2\"></span>7 richiede <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>detti <span class=\"_ _f\"></span>valo<span class=\"_ _1\"></span>ri <span class=\"_ _f\"></span>siano <span class=\"_ _f\"></span>classifica<span class=\"_ _4\"></span>ti <span class=\"_ _a\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _a\"></span>di <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span>gera<span class=\"_ _1\"></span>rchia<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>livelli <span class=\"_ _f\"></span>che <span class=\"_ _a\"></span>riflett<span class=\"_ _1\"></span>a <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>significa<span class=\"_ _1\"></span>tivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _f\"></span>degli input<span class=\"ff1a\"> utilizz<span class=\"_ _4\"></span>ati nella det<span class=\"_ _1\"></span>erminazi<span class=\"_ _1\"></span>one del <span class=\"ff23\">fair value<span class=\"_ _1\"></span><span class=\"ff1a ls3\">. <span class=\"ls0\">Si dis<span class=\"_ _4\"></span>tinguono i seguenti li<span class=\"_ _4\"></span>velli:<span class=\"ff19\"> </span></span></span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _4a\"> </span><span class=\"ff1a\">Livello 1 \u2013 q<span class=\"_ _1\"></span>uotazioni <span class=\"_ _1\"></span>rilev<span class=\"_ _1\"></span>at<span class=\"_ _4\"></span>e s<span class=\"_ _0\"></span>u un mer<span class=\"_ _4\"></span>cat<span class=\"_ _1\"></span>o attivo per <span class=\"_ _1\"></span>attivit<span class=\"_ _4\"></span>\u00e0 o passivit\u00e0 ogge<span class=\"_ _1\"></span>tto di v<span class=\"_ _4\"></span>alutazione;<span class=\"ff19\"> </span></span></span>\u2022<span class=\"ff21\"> <span class=\"_ _4a\"> </span><span class=\"ff1a\">Livello <span class=\"_ _0\"></span>2 <span class=\"_ _f\"></span>\u2013 <span class=\"_ _2\"></span><span class=\"ff23\">input</span> <span class=\"_ _2\"></span>diversi <span class=\"_ _0\"></span>dai <span class=\"_ _2\"></span>prezzi<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>quotati <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>punto <span class=\"_ _0\"></span>precedent<span class=\"_ _4\"></span>e, <span class=\"_ _f\"></span>che <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>osservabili <span class=\"_ _0\"></span>dirett<span class=\"_ _1\"></span>ament<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> </span></span>(pr<span class=\"_ _1\"></span>ezzi) o indir<span class=\"_ _4\"></span>ettament<span class=\"_ _4\"></span>e (deriva<span class=\"_ _4\"></span>ti dai prezzi)<span class=\"_ _1\"></span> sul merc<span class=\"_ _4\"></span>ato;<span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _4a\"> </span><span class=\"ff1a\">Livello 3 \u2013 <span class=\"ff23\">in<span class=\"_ _1\"></span>put<span class=\"ff1a\"> che non so<span class=\"_ _1\"></span>no basati <span class=\"_ _1\"></span>su dati di <span class=\"_ _1\"></span>merc<span class=\"_ _4\"></span>ato osservabil<span class=\"_ _1\"></span>i.<span class=\"ff19\"> </span></span></span></span></span>Gli strume<span class=\"_ _1\"></span>nti finanzi<span class=\"_ _1\"></span>ari espos<span class=\"_ _4\"></span>ti al <span class=\"ff23\">fair value</span> dal Gr<span class=\"_ _1\"></span>uppo W<span class=\"_ _4\"></span>ebuild sono clas<span class=\"_ _1\"></span>sifica<span class=\"_ _4\"></span>ti nei seguenti live<span class=\"_ _1\"></span>lli:<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Nota Livello 1<span class=\"fca sc0\"> </span>Livello 2<span class=\"fca sc0\"> </span>Livello 3<span class=\"fca sc0\"> </span>Strumenti derivati attivi 15 -<span class=\"fca sc0\"> </span>2.<span class=\"ls1c\">276</span><span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Totale -<span class=\"fca sc0\"> </span>2.276<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Nel 2022 non ci sono<span class=\"_ _4\"></span> trasferimenti dal Livello 1 al <span class=\"_ _1\"></span>Livello 2 e vice<span class=\"_ _1\"></span>versa. Analisi delle voci economiche",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__88": {
   "value": "33. Ricavi Nella tabella<span class=\"_ _1\"></span> di seguito \u00e8 rip<span class=\"_ _1\"></span>ortato il detta<span class=\"_ _1\"></span>glio di \u201cRicavi <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> altri proventi<span class=\"_ _1\"></span>\u201d.<span class=\"_ _0\"></span><span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Ricavi da contratti verso clienti 5.977.821<span class=\"fca sc0\"> </span>7.656.006<span class=\"fca sc0\"> </span>1.678.185<span class=\"fca sc0\"> </span>Altri proventi 442.513<span class=\"fca sc0\"> </span>435.147<span class=\"fca sc0\"> </span>(7.366)<span class=\"fca sc0\"> </span>Totale 6.420.334<span class=\"fca sc0\"> </span>8.091.153<span class=\"fca sc0\"> </span>1.670.819<span class=\"fca sc0\"> </span>I Ricavi <span class=\"_ _4\"></span>hanno fatto <span class=\"_ _4\"></span>rilevare, nel<span class=\"_ _1\"></span> comple<span class=\"_ _1\"></span>sso, <span class=\"ls1d\">un</span> i<span class=\"_ _1\"></span>ncremento <span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span>tto <span class=\"ls19\">di<span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"ff1a\">\u20ac</span> 1.<span class=\"_ _1\"></span>670,8 mili<span class=\"_ _1\"></span>oni ch<span class=\"_ _4\"></span>e deriva <span class=\"_ _1\"></span>essenzialment<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> </span></span>dallo <span class=\"_ _4\"></span>sviluppo <span class=\"_ _4\"></span>delle <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _4\"></span><span class=\"ls1f\">in<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _4\"></span>corso <span class=\"_ _1\"></span><span class=\"ls8\">in<span class=\"ls0\"> <span class=\"_ _4\"></span>Italia, <span class=\"_ _4\"></span><span class=\"ls8\">in<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _1\"></span>Oceania<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>(Australia), <span class=\"_ _4\"></span>nel co<span class=\"_ _4\"></span>ntinente a<span class=\"_ _4\"></span>mericano <span class=\"_ _4\"></span>(Stati <span class=\"_ _1\"></span>Uniti, <span class=\"_ _4\"></span>Canada </span></span></span></span></span></span>e Colombia), <span class=\"ls8\">in</span> Europa <span class=\"_ _1\"></span>(Romania, Norv<span class=\"_ _1\"></span>egia, Francia), <span class=\"ls8\">in</span> Medio Oriente<span class=\"_ _1\"></span> <span class=\"ls2b\">(A</span>rabia Saudita) e <span class=\"ls8\">in</span> Africa (Eti<span class=\"_ _1\"></span>opia).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__90": {
   "value": "33.2 Altri proventi<span class=\"sc0\"> </span>Gli <span class=\"ff1a\">\u201cAltri</span> <span class=\"ff1a\">proventi\u201d</span> <span class=\"_ _1\"></span>sono detta<span class=\"_ _1\"></span>gliati nella tabella segu<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nte. (Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Ricavi per costi rifatturati 149.885<span class=\"fca sc0\"> </span>170.199<span class=\"fca sc0\"> </span>20.314<span class=\"fca sc0\"> </span>Altri proventi da JV e consorzi 112.813<span class=\"fca sc0\"> </span>140.983<span class=\"fca sc0\"> </span>28.170<span class=\"fca sc0\"> </span>Plusvalenze alienazione immobilizzazioni  16.038<span class=\"fca sc0\"> </span>13.237<span class=\"fca sc0\"> </span>(2.801)<span class=\"fca sc0\"> </span>Rimborsi assicurativi 12.218<span class=\"fca sc0\"> </span>5.433<span class=\"fca sc0\"> </span>(6.785)<span class=\"fca sc0\"> </span>Altri 151.559<span class=\"fca sc0\"> </span>105.296<span class=\"fca sc0\"> </span>(46.263)<span class=\"fca sc0\"> </span>Totale 442.513<span class=\"fca sc0\"> </span>435.148<span class=\"fca sc0\"> </span>(7.365)<span class=\"fca sc0\"> </span>La voce <span class=\"_ _0\"></span>\u201cAltri proventi\u201d, sostanzial<span class=\"_ _1\"></span>mente in <span class=\"_ _0\"></span>linea con il <span class=\"_ _2\"></span>periodo precedente, nell\u2019eserciz<span class=\"_ _1\"></span>io in <span class=\"_ _0\"></span>corso  <span class=\"_ _0\"></span>comprend<span class=\"_ _1\"></span>e principalment<span class=\"_ _1\"></span>e <span class=\"_ _c\"> </span><span class=\"ff1a\">(<span class=\"_ _0\"></span>i) <span class=\"_ _c\"> </span>i <span class=\"_ _c\"> </span>ricavi <span class=\"_ _d\"> </span>per <span class=\"_ _c\"> </span>prestazioni <span class=\"_ _c\"> </span>rese <span class=\"_ _c\"> </span>nell\u2019ambito <span class=\"_ _c\"> </span>di <span class=\"_ _d\"> </span>alcune <span class=\"_ _c\"> </span>iniziativ<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>commercia<span class=\"_ _1\"></span>li <span class=\"_ _c\"> </span>intraprese <span class=\"_ _c\"> </span>in </span>partnership<span class=\"ff19\"> con <span class=\"_ _1\"></span>altri op<span class=\"_ _1\"></span>eratori del <span class=\"_ _4\"></span>settore legate, <span class=\"_ _1\"></span>in buona <span class=\"_ _1\"></span>parte, all<span class=\"_ _1\"></span>o sviluppo <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>lle att<span class=\"_ _1\"></span>iv<span class=\"_ _0\"></span>it\u00e0 in <span class=\"_ _1\"></span>corso in <span class=\"_ _1\"></span>Australia<span class=\"_ _4\"></span> </span>e <span class=\"_ _4\"></span>(ii) <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>proventi <span class=\"_ _4\"></span>derivanti <span class=\"_ _4\"></span>dal <span class=\"_ _4\"></span>ribalto <span class=\"_ _4\"></span>costi <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>pertinenza<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>Soci <span class=\"_ _4\"></span>Consorziati, <span class=\"_ _4\"></span>relativi <span class=\"_ _3\"></span>principalmente <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>commessa dell\u2019Alta <span class=\"_ _11\"> </span>Velocit\u00e0/Capacit\u00e0 <span class=\"_ _11\"> </span>Verona<span class=\"ff19\">-Padova, <span class=\"_ _b\"> </span>al <span class=\"_ _b\"> </span>nuovo <span class=\"_ _b\"> </span>Centro <span class=\"_ _b\"> </span>Direzionale <span class=\"_ _11\"> </span>ENI <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>alle <span class=\"_ _b\"> </span>attivit\u00e0 <span class=\"_ _11\"> </span>di <span class=\"_\"> </span><span class=\"ff1b\">Operations <span class=\"_ _11\"> </span>&amp; </span></span>Maintenance<span class=\"ff19\"> di q<span class=\"_ _1\"></span>uattro Ospedali <span class=\"_ _4\"></span>T<span class=\"_ _0\"></span>oscani.  </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__91": {
   "value": "34. Costi operativi Di seguito viene ripo<span class=\"_ _4\"></span>rtato un dettaglio della <span class=\"_ _1\"></span>voce in oggetto. (Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Costi per acquisti 967.545<span class=\"fca sc0\"> </span>1.447.185<span class=\"fca sc0\"> </span>479.640<span class=\"fca sc0\"> </span>Subappalti 2.098.691<span class=\"fca sc0\"> </span>2.343.223<span class=\"fca sc0\"> </span>244.532<span class=\"fca sc0\"> </span>Costi per servizi 1.590.648<span class=\"fca sc0\"> </span>1.947.645<span class=\"fca sc0\"> </span>356.997<span class=\"fca sc0\"> </span>Costi del personale 1.101.920<span class=\"fca sc0\"> </span>1.447.605<span class=\"fca sc0\"> </span>345.685<span class=\"fca sc0\"> </span>Altri costi operativi 347.819<span class=\"fca sc0\"> </span>322.750<span class=\"fca sc0\"> </span>(25.069)<span class=\"fca sc0\"> </span>Ammortamenti, accantonamenti e svalutazioni 347.427<span class=\"fca sc0\"> </span>391.668<span class=\"fca sc0\"> </span>44.241<span class=\"fca sc0\"> </span>Totale 6.454.050<span class=\"fca sc0\"> </span>7.900.076<span class=\"fca sc0\"> </span>1.446.026<span class=\"fca sc0\"> </span>Le variazioni delle poste in commento riflettono, sostanzialmente, l\u2019anda<span class=\"_ _1\"></span>mento della produzione di periodo, la quale <span class=\"_ _0\"></span>mostra, <span class=\"_ _2\"></span>cos\u00ec <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>dettagliato <span class=\"_ _0\"></span>nella <span class=\"_ _2\"></span>nota <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>commento <span class=\"_ _2\"></span>ai <span class=\"_ _0\"></span>ricavi <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dai <span class=\"_ _2\"></span>contratti <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>clienti <span class=\"_ _0\"></span>(nota<span class=\"_ _0\"></span> esplicativa <span class=\"_ _0\"></span>33), <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>crescita <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>olumi <span class=\"_ _0\"></span>riferiti <span class=\"_ _0\"></span>ai <span class=\"_ _2\"></span>lavori <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>realizzazi<span class=\"_ _1\"></span>one<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>Oceania <span class=\"_ _2\"></span>(Australia), <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>Italia, nel <span class=\"_ _2\"></span>contin<span class=\"_ _1\"></span>ente <span class=\"_ _0\"></span>americano <span class=\"_ _0\"></span>(Stati <span class=\"_ _0\"></span>Uniti, <span class=\"_ _2\"></span>Canada <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Colombia), <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>quello <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>urop<span class=\"lsa\">eo<span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span>Romania<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>Norvegia, <span class=\"_ _0\"></span>Francia), <span class=\"_ _2\"></span>in </span></span>Africa (Etiopia) e in <span class=\"_ _4\"></span>Me<span class=\"_ _0\"></span>dio Oriente <span class=\"_ _1\"></span>(Arabia Saudit<span class=\"_ _1\"></span>a). Si <span class=\"_ _0\"></span>evidenzia, a <span class=\"_ _2\"></span>tal <span class=\"_ _0\"></span>riguardo, che <span class=\"_ _2\"></span>anche nel <span class=\"_ _0\"></span>corso <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>riscontrato <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>aumento <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>prezzi <span class=\"_ _0\"></span>delle materie prime <span class=\"_ _10\"> </span>come <span class=\"_ _11\"> </span>conseguenza <span class=\"_ _10\"></span>di <span class=\"_ _11\"> </span>una <span class=\"_ _10\"> </span>loro <span class=\"_ _11\"> </span>ridotta <span class=\"_ _11\"> </span>disponibil<span class=\"_ _1\"></span>it\u00e0, <span class=\"_ _10\"> </span>anche <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>seguito <span class=\"_ _10\"> </span>de<span class=\"_ _0\"></span>ll\u2019incr<span class=\"_ _1\"></span>emento <span class=\"_ _10\"> </span>de<span class=\"_ _0\"></span>lla <span class=\"_ _10\"></span>domanda trainata <span class=\"_ _11\"> </span><span class=\"ff1a\">dalla <span class=\"_ _b\"> </span>ripartenza <span class=\"_ _b\"> </span>dell\u2019economia<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>globale. <span class=\"_ _11\"> </span>Per <span class=\"_ _b\"> </span>fronteggiare <span class=\"_ _b\"> </span>tale <span class=\"_ _b\"> </span>fenomen<span class=\"_ _1\"></span>o, <span class=\"_ _b\"> </span>sono <span class=\"_ _b\"> </span>state <span class=\"_ _11\"> </span>introdotte <span class=\"_ _b\"> </span>dal </span>Gruppo azioni <span class=\"_ _4\"></span>di mitigazion<span class=\"_ _1\"></span>e volte a<span class=\"_ _1\"></span>l conte<span class=\"_ _1\"></span>nimento <span class=\"_ _1\"></span>dell\u2019aumento <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>i pr<span class=\"_ _1\"></span>ezzi. Si <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>a a<span class=\"_ _1\"></span>ltres\u00ec pr<span class=\"_ _1\"></span>esente che <span class=\"_ _1\"></span>i c<span class=\"_ _1\"></span>ontratti stipulati <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>i <span class=\"_ _f\"></span>Committenti<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>prevedono <span class=\"_ _f\"></span>generalmente <span class=\"_ _f\"></span>clausole <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>adeguamento <span class=\"_ _2\"></span>prezzi. <span class=\"_ _f\"></span>Per <span class=\"_ _f\"></span>ulteriori <span class=\"_ _f\"></span>dettagli <span class=\"_ _2\"></span>si rimanda <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>gi\u00e0 <span class=\"_ _0\"></span>descritto <span class=\"_ _0\"></span>all\u2019interno <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>paragrafo <span class=\"_ _0\"></span>\u201cCovid<span class=\"_ _0\"></span><span class=\"ff19\">-19 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Crisi <span class=\"_ _0\"></span>Russia-</span>Ucraina\u201d <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Relazione <span class=\"_ _0\"></span>sulla gestione. Si <span class=\"_ _2\"></span>precisa, <span class=\"_ _f\"></span>in <span class=\"_ _2\"></span>ultimo, <span class=\"_ _f\"></span>che <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>alcuni <span class=\"_ _f\"></span>casi <span class=\"_ _2\"></span>la <span class=\"_ _f\"></span>composizione <span class=\"_ _2\"></span>dei <span class=\"_ _f\"></span>costi <span class=\"_ _2\"></span>operativi <span class=\"_ _2\"></span>pu\u00f2 <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>ariare <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>un <span class=\"_ _f\"></span>periodo <span class=\"_ _2\"></span>all\u2019altro, anche nell\u2019a<span class=\"_ _1\"></span>mbito dell<span class=\"_ _1\"></span>o stesso prog<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>tto e a <span class=\"_ _1\"></span>parit\u00e0 di <span class=\"_ _4\"></span>volumi produttivi, in<span class=\"_ _1\"></span> ragione <span class=\"_ _1\"></span>delle modific<span class=\"_ _1\"></span>he apportat<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> dal<span class=\"_ _1\"></span> management<span class=\"ff19\"> <span class=\"_ _3\"></span><span class=\"ls8\">al <span class=\"ff1b ls0\">mix<span class=\"_ _1\"></span><span class=\"ff19\"> <span class=\"_ _4\"></span>operativo <span class=\"_ _4\"></span>industriale<span class=\"_ _1\"></span>. <span class=\"_ _4\"></span>In <span class=\"_ _4\"></span>aggiunta, <span class=\"_ _4\"></span>trattandosi <span class=\"_ _3\"></span>di <span class=\"_ _4\"></span>grandi <span class=\"_ _4\"></span>opere <span class=\"_ _4\"></span>infrastruttural<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>prevedono </span></span></span></span>lo <span class=\"_ _2\"></span>sviluppo <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>produzione <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>un <span class=\"_ _f\"></span>arco <span class=\"_ _2\"></span>temporale <span class=\"_ _2\"></span>plurien<span class=\"_ _1\"></span>nale <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>ricorso <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>attori <span class=\"_ _2\"></span>produttivi <span class=\"_ _2\"></span>tipici, <span class=\"_ _2\"></span>nell\u2019ambit<span class=\"_ _4\"></span>o della <span class=\"_ _b\"> </span>stessa <span class=\"_ _b\"> </span>commessa, <span class=\"_ _b\"> </span>varia <span class=\"_ _b\"> </span>a <span class=\"_\"> </span>seconda <span class=\"_ _b\"> </span>dello <span class=\"_ _b\"> </span>stato <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>a<span class=\"_ _2\"></span>vanzamento <span class=\"_ _b\"> </span>raggiunto <span class=\"_ _11\"> </span>ne<span class=\"_ _0\"></span>l <span class=\"_ _b\"> </span>periodo <span class=\"_ _b\"> </span>in <span class=\"_\"> </span>esa<span class=\"_ _1\"></span>me. <span class=\"_ _b\"> </span>Tali variazioni <span class=\"_ _b\"> </span>possono <span class=\"_ _b\"> </span>comportare, <span class=\"_ _b\"> </span>a <span class=\"_\"> </span>sec<span class=\"_ _1\"></span>onda <span class=\"_ _b\"> </span>della <span class=\"_ _b\"> </span>commessa <span class=\"_\"> </span>e <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>periodo <span class=\"_ _b\"> </span>di <span class=\"_\"> </span>riferim<span class=\"_ _1\"></span>ento, <span class=\"_ _b\"> </span>variazioni <span class=\"_ _b\"> </span>anche significative <span class=\"_ _16\"> </span>nell<span class=\"_ _1\"></span>\u2019incidenza <span class=\"_ _e\"> </span>de<span class=\"_ _0\"></span>lle <span class=\"_ _16\"> </span>corrispondenti<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>categorie <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>costo, <span class=\"_ _16\"> </span>lascian<span class=\"_ _4\"></span>do <span class=\"_ _16\"> </span>sostanzialmente <span class=\"_ _16\"> </span>inalter<span class=\"_ _4\"></span>at<span class=\"_ _2\"></span><span class=\"ff19 ls70\">a </span>l\u2019incidenza perc<span class=\"_ _1\"></span>entuale complessi<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>a dei costi op<span class=\"_ _1\"></span>erativi sul tota<span class=\"_ _1\"></span>le ricavi.<span class=\"ff19\"> </span>34.1 Costi per acq<span class=\"_ _1\"></span>uisti Di seguito viene ripo<span class=\"_ _4\"></span>rtato un dettaglio dei \u201cCo<span class=\"_ _1\"></span>sti per acquisti<span class=\"_ _1\"></span>\u201d.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Acquisti di materie prime e materiali di consumo 985.211<span class=\"fca sc0\"> </span>1.489.012<span class=\"fca sc0\"> </span>503.801<span class=\"fca sc0\"> </span>Variazione delle rimanenze di materie prime e materiali di (17.666)<span class=\"fca sc0\"> </span>(41.826)<span class=\"fca sc0\"> </span>(24.160)<span class=\"fca sc0\"> </span>consumo Totale    <span class=\"ls0\">967.545 </span>1.447.185 479.641<span class=\"fca sc0\"> </span>L\u2019incremento <span class=\"_ _f\"></span>dei <span class=\"_ _a\"></span>costi <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>acquisti <span class=\"_ _f\"></span>\u00e8 <span class=\"_ _10\"> </span><span class=\"ff19\">ascrivibile <span class=\"_ _a\"></span>princi<span class=\"_ _1\"></span>palmente <span class=\"_ _a\"></span>alla <span class=\"_ _f\"></span>piena <span class=\"_ _a\"></span>operativit\u00e0 <span class=\"_ _f\"></span>di <span class=\"_ _10\"></span>alcun<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>commesse <span class=\"_ _f\"></span>in </span>corso <span class=\"_\"> </span>negli <span class=\"_\"> </span>Stati <span class=\"_\"> </span>Uniti <span class=\"_ _c\"> </span>(Gruppo <span class=\"_\"> </span>Lane), <span class=\"_\"> </span>in <span class=\"_\"> </span>Australia <span class=\"_\"> </span>(I<span class=\"_ _0\"></span>mpianto <span class=\"_\"> </span>idroelettrico <span class=\"_\"> </span>di <span class=\"_\"> </span>Snowy <span class=\"_\"> </span>2.0), <span class=\"_\"> </span>Etiopia <span class=\"_\"> </span>(Koysha Hydroelectric Project e <span class=\"_ _0\"></span>Progetto GERD), Arabia <span class=\"_ _0\"></span>Saudita (Riyadh Diriyah <span class=\"_ _0\"></span>Square<span class=\"_ _0\"></span> <span class=\"ff1a\">\u2013</span> <span class=\"_ _0\"></span>Package 2 <span class=\"_ _0\"></span>Super-Basement) <span class=\"lsb\">e </span>in Italia (Alta Velocit\u00e0<span class=\"_ _4\"></span>/Capacit\u00e0 Milano<span class=\"ff1a\">\u2013</span> Genova <span class=\"lsa\">e <span class=\"_ _1\"></span><span class=\"ls0\">Linea ferroviaria<span class=\"_ _1\"></span> Napoli <span class=\"ff1a\">\u2013</span> Bari, t<span class=\"_ _1\"></span>ratta Apice <span class=\"ff1a\">\u2013</span> Irpini<span class=\"_ _1\"></span>a<span class=\"ls2b\">).</span> </span></span>34.2 Subappalti Di seguito viene ripo<span class=\"_ _4\"></span>rtato un dettaglio dei \u201cSubap<span class=\"_ _4\"></span>palti\u201d.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Subappalti 2.098.691 2.343.223 244.532<span class=\"fca sc0\"> </span>Totale 2.098.691 2.343.223 244.532<span class=\"fca sc0\"> </span>L\u2019incremento <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>costi <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>subappalti <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>riconducibile <span class=\"_ _4\"></span>principalmente <span class=\"_ _4\"></span>all\u2019an<span class=\"_ _1\"></span>damento <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>industriali <span class=\"_ _3\"></span>nelle commesse <span class=\"_\"> </span>in <span class=\"_\"> </span>corso <span class=\"_\"> </span>di <span class=\"_\"> </span>r<span class=\"_ _1\"></span>ealizza<span class=\"_ _1\"></span>zione <span class=\"_\"> </span>prevalentement<span class=\"_ _1\"></span>e <span class=\"_\"> </span>negli <span class=\"_\"> </span>Stati <span class=\"_\"> </span>Uniti <span class=\"_\"> </span>(Grup<span class=\"_ _1\"></span>po <span class=\"_\"> </span>Lane), <span class=\"_\"> </span>Austral<span class=\"_ _1\"></span>ia <span class=\"_\"> </span>(Impianto Idroelettrico <span class=\"_ _10\"> </span>di <span class=\"_ _11\"> </span>Snowy <span class=\"_ _11\"> </span>2.0), <span class=\"_ _11\"> </span>Italia <span class=\"_ _11\"> </span>(Alta <span class=\"_ _11\"> </span>Velocit\u00e0/Alta <span class=\"_ _10\"> </span>Capacit\u00e0 <span class=\"_ _11\"> </span>ferroviaria <span class=\"_ _11\"> </span>Milano-Genova <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>Verona-Padova), Tagikistan (<span class=\"ff1b\">Rogu<span class=\"_ _1\"></span>n Hydropow<span class=\"_ _1\"></span>er Project<span class=\"ff19\">) e Norvegia (<span class=\"_ _1\"></span>Linea ferroviaria<span class=\"_ _1\"></span> Nykirke-Barkaker). </span></span>34.3 Costi per Servizi<span class=\"_ _1\"></span> Di seguito viene ripo<span class=\"_ _4\"></span>rtato un dettaglio dei \u201cCo<span class=\"_ _1\"></span>sti per servizi\u201d.<span class=\"ff19 fs1\"><span class=\"fca sc0\"> </span></span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Consulenze e prestazioni tecniche 810.154 940.639 130.485<span class=\"fca sc0\"> </span>Ribaltamento costi da Consorzi 207.475 211.662 4.187<span class=\"fca sc0\"> </span>Costi per <span class=\"ff1b\">leasing</span> 213.276 311.781 98.505<span class=\"fca sc0\"> </span>Trasporti e dogane 99.300 153.738 54.438<span class=\"fca sc0\"> </span>Assicurazioni 73.290 88.033 14.743<span class=\"fca sc0\"> </span>Manutenzioni 68.842 72.973 4.131<span class=\"fca sc0\"> </span>16.680 19.705 3.025<span class=\"fca sc0\"> </span>Compensi ad amministratori, sindaci e revisori Altri 101.631 149.115 47.484<span class=\"fca sc0\"> </span>Totale 1.590.648 1.947.646 356.999<span class=\"fca sc0\"> </span>I <span class=\"_ _10\"></span>costi <span class=\"_ _a\"></span>per <span class=\"_ _10\"></span>servizi <span class=\"_ _a\"></span>crescono, <span class=\"_ _a\"></span>rispetto <span class=\"_ _10\"></span>ai <span class=\"_ _a\"></span>dati <span class=\"_ _a\"></span>comparativi, <span class=\"_ _10\"></span>principal<span class=\"_ _1\"></span>mente <span class=\"_ _a\"></span>per <span class=\"_ _10\"></span>effett<span class=\"_ _1\"></span>o <span class=\"_ _10\"></span>dello <span class=\"_ _a\"></span>sviluppo <span class=\"_ _10\"></span>dei <span class=\"_ _a\"></span>lavori relativi <span class=\"_ _2\"></span>all\u2019Impianto <span class=\"_ _0\"></span>Idroelettrico <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>S<span class=\"_ _0\"></span>nowy <span class=\"_ _2\"></span>2.0 <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>Australia, <span class=\"_ _0\"></span>ai <span class=\"_ _2\"></span>pr<span class=\"_ _0\"></span>ogetti <span class=\"_ _2\"></span>Koysha <span class=\"_ _2\"></span>Hydroelectric <span class=\"_ _2\"></span>Project <span class=\"_ _0\"></span>e <span class=\"_ _f\"></span>GERD <span class=\"_ _2\"></span>in Etiopia, al Gruppo <span class=\"_ _1\"></span>Lane e al<span class=\"_ _1\"></span>l\u2019<span class=\"ff1b\">Hurontario Light R<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>il Project<span class=\"ff19\"> in Canada. </span></span>Di seguito si ripo<span class=\"_ _1\"></span>rta la tabell<span class=\"_ _1\"></span>a di dettaglio delle<span class=\"_ _1\"></span> \u201cConsulenz<span class=\"_ _1\"></span>e e prestazioni t<span class=\"_ _1\"></span>ecniche\u201d.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>495.143 628.331 133.188<span class=\"fca sc0\"> </span>Consulenze di progettazione e ingegneria Posa in opera  140.857 129.795 (11.062)<span class=\"fca sc0\"> </span>Consulenze legali, amministrative e altre 172.668 179.768 7.100<span class=\"fca sc0\"> </span>Altre 1.485 2.745 1.260<span class=\"fca sc0\"> </span>Totale consulenze e prestazioni tecniche 810.154 940.640 130.487<span class=\"fca sc0\"> </span>L<span class=\"ff1a\">\u2019incremento <span class=\"_ _d\"> </span>della <span class=\"_ _e\"> </span>voce <span class=\"_ _e\"> </span>\u201cConsul<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nze <span class=\"_ _d\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>prestazioni <span class=\"_ _d\"> </span>tecniche\u201d <span class=\"_ _e\"> </span>\u00e8 <span class=\"_ _d\"> </span>per <span class=\"_ _e\"> </span>lo <span class=\"_ _e\"> </span>pi\u00f9 <span class=\"_ _e\"> </span>ri<span class=\"_ _1\"></span>conducibile <span class=\"_ _e\"> </span>all<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>di </span>progettazione con rif<span class=\"_ _1\"></span>erimento alla commessa <span class=\"ff1b\">Huronta<span class=\"_ _1\"></span>rio Light Rail Project<span class=\"ff19\"> <span class=\"ff1a\">in Canada, all\u2019impi<span class=\"_ _1\"></span>anto Idroelettri<span class=\"_ _4\"></span>co </span></span></span>di Snowy 2.0<span class=\"_ _1\"></span>. e al <span class=\"ff1b\">North Eas<span class=\"_ _1\"></span>t Link Project<span class=\"ff19\"> in Aust<span class=\"_ _1\"></span>ralia. </span></span>I costi con<span class=\"_ _1\"></span>sortili, rela<span class=\"_ _1\"></span>tivi all<span class=\"_ _1\"></span>\u2019esecuzione di <span class=\"_ _4\"></span>opere in associ<span class=\"_ _1\"></span>azione con a<span class=\"_ _1\"></span>ltre Impr<span class=\"_ _1\"></span>ese del s<span class=\"_ _1\"></span>ettore, son<span class=\"_ _1\"></span>o ascrivibil<span class=\"_ _1\"></span>i, in particolar <span class=\"_ _a\"></span>modo <span class=\"_ _a\"></span>alle <span class=\"_ _a\"></span>iniziative <span class=\"_ _a\"></span>relative <span class=\"_ _a\"></span>ai <span class=\"_ _a\"></span>lavori <span class=\"_ _a\"></span>per <span class=\"_ _10\"></span>la <span class=\"_ _f\"></span>realizzazione <span class=\"_ _a\"></span>della <span class=\"_ _a\"></span>Galleria <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>Base <span class=\"_ _10\"></span>del <span class=\"_ _f\"></span>Brennero <span class=\"_ _a\"></span>Lotto \u201cMule<span class=\"ff19\">s <span class=\"_ _4\"></span>2-<span class=\"ff1a\">3\u201d e <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>Linea C<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>della <span class=\"_ _4\"></span>Metropolitana <span class=\"_ _4\"></span>di Roma<span class=\"_ _1\"></span> in <span class=\"_ _4\"></span>ambito <span class=\"_ _4\"></span>domestico <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ai <span class=\"_ _4\"></span>progetti s<span class=\"_ _1\"></span>viluppati <span class=\"_ _4\"></span>per t<span class=\"_ _4\"></span>ramite </span></span>dei Consorzi svizz<span class=\"_ _1\"></span>eri riconducibi<span class=\"_ _1\"></span>li alla Controll<span class=\"_ _1\"></span>ata CSC Costruzio<span class=\"_ _4\"></span>ni S.A. L\u2019incremento <span class=\"_ _3\"></span>dei <span class=\"_ _4\"></span>\u201cCosti <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span><span class=\"ff1b\">leasing<span class=\"ff1a\">\u201d, <span class=\"_ _1\"></span>rispetto <span class=\"_ _3\"></span>ai <span class=\"_ _4\"></span>dati <span class=\"_ _4\"></span>comparativi, <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>rife<span class=\"ff19\">rito <span class=\"_ _4\"></span>principalmente <span class=\"_ _4\"></span>allo <span class=\"_ _4\"></span>sviluppo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>alcune </span></span></span>commesse <span class=\"_ _0\"></span>del Gruppo <span class=\"_ _0\"></span>Lane, <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>lavori <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>all\u2019Impianto <span class=\"_ _0\"></span>Idroelettrico di <span class=\"_ _0\"></span>Snowy <span class=\"_ _0\"></span>2.0 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Australia, <span class=\"_ _0\"></span>all\u2019<span class=\"_ _2\"></span><span class=\"ff1b\">Hurontari<span class=\"_ _4\"></span>o </span>Light Rail Proje<span class=\"_ _1\"></span>ct<span class=\"ff19\"> <span class=\"ff1a\">in Canada e all<span class=\"_ _1\"></span>\u2019Autostrada <span class=\"_ _1\"></span>I<span class=\"ff19\">-405 in California. </span></span></span>34.4 Costi del perso<span class=\"_ _1\"></span>nale Il dettaglio relativ<span class=\"_ _1\"></span>o alla composizi<span class=\"_ _1\"></span>one della <span class=\"_ _1\"></span>voce in esame \u00e8 di s<span class=\"_ _1\"></span>eguito riportato. Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Salari e stipendi 813.874<span class=\"fca sc0\"> </span>1.078.159<span class=\"fca sc0\"> </span>264.285<span class=\"fca sc0\"> </span>Oneri sociali e previdenziali 188.515<span class=\"fca sc0\"> </span>242.816<span class=\"fca sc0\"> </span>54.301<span class=\"fca sc0\"> </span>Accantonamento a TFR e benefici ai dipendenti 21.625<span class=\"fca sc0\"> </span>22.731<span class=\"fca sc0\"> </span>1.106<span class=\"fca sc0\"> </span>Altri costi del personale 77.906<span class=\"fca sc0\"> </span>103.898<span class=\"fca sc0\"> </span>25.992<span class=\"fca sc0\"> </span>Totale 1.101.920<span class=\"fca sc0\"> </span>1.447.604<span class=\"fca sc0\"> </span>345.684<span class=\"fca sc0\"> </span>Da ril<span class=\"_ _1\"></span>evare <span class=\"_ _4\"></span>un sig<span class=\"_ _1\"></span>nificativo <span class=\"_ _4\"></span>incremento d<span class=\"_ _1\"></span>ei co<span class=\"_ _1\"></span>sti <span class=\"_ _1\"></span>del <span class=\"_ _4\"></span>personale co<span class=\"_ _1\"></span>rrelato <span class=\"_ _4\"></span>principalmente <span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>progetto i<span class=\"_ _1\"></span>droelettrico Snowy <span class=\"_ _f\"></span>2<span class=\"_ _0\"></span>.0 <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>Australia <span class=\"_ _f\"></span>dove <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>stato <span class=\"_ _a\"></span>necessario<span class=\"ff1a\">, <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>relazione <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>generale<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>complessit\u00e0 <span class=\"_ _a\"></span>dell\u2019opera<span class=\"ff19\"> <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>forte </span></span>spinta <span class=\"_\"> </span>produtti<span class=\"_ _1\"></span>va <span class=\"_\"> </span>registrata <span class=\"_\"> </span>nell\u2019es<span class=\"_ _1\"></span>ercizio<span class=\"ff19\">, <span class=\"_\"> </span>un <span class=\"_\"> </span>assetto <span class=\"_\"> </span>organizzativo <span class=\"_\"> </span>che <span class=\"_\"> </span>ha <span class=\"_\"> </span>previsto <span class=\"_\"> </span>un <span class=\"_\"> </span>maggior <span class=\"_\"> </span>ricorso<span class=\"_ _1\"></span> <span class=\"_\"> </span>a </span>lavorazioni dir<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>tte. Va a<span class=\"_ _1\"></span>ltres\u00ec s<span class=\"_ _1\"></span>egnalata una <span class=\"_ _4\"></span>pi\u00f9 contenuta <span class=\"_ _4\"></span>crescita in ambito domestico<span class=\"_ _4\"></span>,<span class=\"_ _0\"></span> in Ara<span class=\"_ _1\"></span>bia Saudita<span class=\"_ _1\"></span> e c<span class=\"_ _1\"></span>on riferimento al Gr<span class=\"_ _1\"></span>uppo Lane <span class=\"_ _1\"></span>correlata ai maggiori <span class=\"_ _1\"></span>volumi produttivi r<span class=\"_ _1\"></span>ealizzati<span class=\"_ _1\"></span> <span class=\"ff1a\">ne<span class=\"_ _0\"></span>ll\u2019esercizio.</span> Per una pi\u00f9 puntuale di<span class=\"_ _1\"></span>samina in merito al<span class=\"_ _1\"></span>la gestione delle risorse uman<span class=\"_ _1\"></span>e e ai livelli occupazionali si rimanda a<span class=\"_ _1\"></span>i contenuti del pa<span class=\"_ _1\"></span>ragrafo \u201c<span class=\"ff19\">Forza lavoro d<span class=\"_ _1\"></span>el Gruppo<span class=\"ff1a\">\u201d pres<span class=\"_ _1\"></span>ente nella Dichia<span class=\"_ _1\"></span>razione No<span class=\"_ _1\"></span>n Finanziaria con<span class=\"_ _1\"></span>solidata.<span class=\"ff19\"> </span></span></span>Nel <span class=\"_ _4\"></span>seguito <span class=\"_ _1\"></span>viene <span class=\"_ _4\"></span>riportato <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>ttaglio <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _4\"></span>forza <span class=\"_ _1\"></span>lavoro <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>Gruppo <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _4\"></span>2022 e <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>relativo <span class=\"_ _1\"></span>dato <span class=\"_ _4\"></span>medio di periodo. Forza lavoro totale per categoria 31 dicembre 2021<span class=\"fca sc0\"> </span>31 dicembre 2022<span class=\"fca sc0\"> </span>dato medio 2021<span class=\"fca sc0\"> </span>dato medio 2022<span class=\"fca sc0\"> </span>Dirigenti 477<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>463<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>502<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>468<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Impiegati  8.518<span class=\"fca sc0\"> </span>9.830<span class=\"fca sc0\"> </span>8.339<span class=\"fca sc0\"> </span>9.593<span class=\"fca sc0\"> </span>Operai 21.803<span class=\"fca sc0\"> </span>25.701<span class=\"fca sc0\"> </span>20.991<span class=\"fca sc0\"> </span>24.941<span class=\"fca sc0\"> </span>Totale 30.798<span class=\"fca sc0\"> </span>35.994<span class=\"fca sc0\"> </span>29.832<span class=\"fca sc0\"> </span>35.002<span class=\"fca sc0\"> </span>34.5 Altri costi operativi La voce \u201cAltri costi o<span class=\"_ _1\"></span>perativi\u201d ris<span class=\"_ _1\"></span>ulta cos\u00ec dettagl<span class=\"_ _1\"></span>iata.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Oneri diversi di gestione 204.870<span class=\"fca sc0\"> </span>112.679<span class=\"fca sc0\"> </span>(92.191)<span class=\"fca sc0\"> </span>Commissioni su fidejussioni operative 110.306<span class=\"fca sc0\"> </span>142.169<span class=\"fca sc0\"> </span>31.863<span class=\"fca sc0\"> </span>Minusvalenze 6.574<span class=\"fca sc0\"> </span>9.300<span class=\"fca sc0\"> </span>2.726<span class=\"fca sc0\"> </span>Spese bancarie operative<span class=\"ls0\"> </span>7.026<span class=\"fca sc0\"> </span>13.305<span class=\"fca sc0\"> </span>6.279<span class=\"fca sc0\"> </span>Altri oneri straordinari 19.043<span class=\"fca sc0\"> </span>45.298<span class=\"fca sc0\"> </span>26.255<span class=\"fca sc0\"> </span>Totale 347.819 322.751 (25.068)<span class=\"fca sc0\"> </span>Il <span class=\"_ _c\"> </span>decremento<span class=\"_ _4\"></span> <span class=\"_ _c\"> </span>degli <span class=\"_ _c\"> </span>\u201cOneri <span class=\"_\"> </span>diversi <span class=\"_\"> </span>di <span class=\"_ _c\"> </span>gestione\u201d <span class=\"_\"> </span>\u00e8 <span class=\"_ _c\"> </span>imputabil<span class=\"_ _4\"></span>e <span class=\"_ _c\"> </span>principalmente <span class=\"_\"> </span>ai <span class=\"_\"> </span>maggiori <span class=\"_\"> </span>oneri, <span class=\"_\"> </span>s<span class=\"_ _0\"></span>ostenuti nell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>2021, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>agli espropri <span class=\"_ _0\"></span>effettuati per <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>aree necessarie all\u2019insediamento de<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>opere<span class=\"_ _1\"></span> relative alla trat<span class=\"_ _1\"></span>ta ferroviaria<span class=\"_ _1\"></span> Alta Velocit\u00e0/Alta<span class=\"_ _1\"></span> Capacit\u00e0 Verona-Padova<span class=\"_ _1\"></span>. Crescono, <span class=\"_ _11\"> </span>di <span class=\"_ _b\"> </span>contro,<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>le <span class=\"_ _b\"> </span>\u201cCommissioni<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>su <span class=\"_ _11\"> </span>fidejussioni <span class=\"_ _10\"> </span>operative\u201d <span class=\"_ _11\"> </span>soprattutto <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>Italia <span class=\"_ _11\"> </span>(prevalentemente <span class=\"_ _11\"> </span>Alta Velocit\u00e0/Alta <span class=\"_ _0\"></span>Capacit\u00e0 <span class=\"_ _0\"></span>ferroviaria <span class=\"_ _0\"></span>Verona<span class=\"_ _0\"></span>-Padova), <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Europa <span class=\"_ _2\"></span>(Romania <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>Francia) <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>riferimento <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>Gruppo Lane per incr<span class=\"_ _1\"></span>emento cauzio<span class=\"_ _1\"></span>ni rilasciate dag<span class=\"_ _1\"></span>li istituti di c<span class=\"_ _1\"></span>redito.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__92": {
   "value": "34.6.1 Svalutazioni (<span class=\"_ _1\"></span>Utilizzi) La <span class=\"_ _4\"></span>voce \u201c<span class=\"_ _1\"></span>Svalutazioni\u201d <span class=\"_ _4\"></span>ammonta <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>\u20ac 8<span class=\"_ _1\"></span>4,0 <span class=\"_ _4\"></span>milioni <span class=\"_ _4\"></span>(<span class=\"_ _0\"></span>\u20ac <span class=\"_ _4\"></span>27,5 <span class=\"_ _4\"></span>milioni n<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>periodo <span class=\"_ _1\"></span>comparati<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>o) <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>si ri<span class=\"_ _4\"></span>ferisce p<span class=\"_ _1\"></span>er <span class=\"_ _4\"></span>buona parte <span class=\"_ _b\"> </span>(\u20ac <span class=\"_ _b\"> </span>69,2 <span class=\"_ _b\"> </span>milioni) <span class=\"_ _b\"> </span>all\u2019impairment<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>effettuato <span class=\"_ _b\"> </span>sull\u2019esposizione<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>creditoria <span class=\"_ _b\"> </span>complessiva<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>Gruppo <span class=\"_ _b\"> </span>(crediti commerciali e altre<span class=\"_ _1\"></span> attivit\u00e0)<span class=\"_ _1\"></span> in Ucraina, oltre ch<span class=\"_ _1\"></span>e su alcune atti<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>it\u00e0 in Polonia <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> Nigeria.  Per maggiori dettagl<span class=\"_ _1\"></span>i in merito all<span class=\"_ _1\"></span>a svalutazione dei cr<span class=\"_ _1\"></span>editi verso il Commit<span class=\"_ _1\"></span>tente ucraino <span class=\"_ _1\"></span>Ukravtodor si rima<span class=\"_ _1\"></span>nda a quanto comment<span class=\"_ _1\"></span>ato alla nota 1<span class=\"_ _1\"></span>4.  34.6.2 Ammortam<span class=\"_ _1\"></span>enti Il dettaglio degli <span class=\"_ _4\"></span>\u201c<span class=\"_ _0\"></span>Ammortamenti\u201d \u00e8 di <span class=\"_ _1\"></span>seguito riportat<span class=\"_ _4\"></span>o.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Ammortamento immobili, impianti e macchinari 85.321<span class=\"fca sc0\"> </span>173.901<span class=\"fca sc0\"> </span>88.580<span class=\"fca sc0\"> </span>Ammortamento per diritti di utilizzo 81.655<span class=\"fca sc0\"> </span>74.920<span class=\"fca sc0\"> </span>(6.735)<span class=\"fca sc0\"> </span>Ammortamento costi contrattuali 131.088<span class=\"fca sc0\"> </span>90.346<span class=\"fca sc0\"> </span>(40.742)<span class=\"fca sc0\"> </span>Ammortamento diritti su infrastrutture in concessione 1.335<span class=\"fca sc0\"> </span>325<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(1.010)<span class=\"fca sc0\"> </span>Ammortamento immobilizzazioni immateriali 851<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>936<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>85<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Totale 300.250<span class=\"fca sc0\"> </span>340.428<span class=\"fca sc0\"> </span>40.178<span class=\"fca sc0\"> </span>Per <span class=\"_ _4\"></span>ci\u00f2 che <span class=\"_ _4\"></span>attiene <span class=\"_ _4\"></span>gli amm<span class=\"_ _1\"></span>ortamenti <span class=\"_ _4\"></span>degli <span class=\"_ _1\"></span>immobili, <span class=\"_ _4\"></span>impianti <span class=\"_ _4\"></span>e macc<span class=\"_ _4\"></span>hinari va <span class=\"_ _4\"></span>segnalata<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _4\"></span>crescita regist<span class=\"_ _4\"></span>rata nel periodo in <span class=\"_ _4\"></span>commento, pari <span class=\"_ _4\"></span>a \u20ac 88,6 <span class=\"_ _1\"></span>milioni, per<span class=\"_ _1\"></span> lo pi\u00f9 <span class=\"_ _4\"></span>riconducibile a<span class=\"_ _1\"></span>lla comm<span class=\"_ _1\"></span>essa Snow<span class=\"_ _4\"></span>y<span class=\"_ _0\"></span> Hydro <span class=\"_ _1\"></span>2.0 i<span class=\"_ _1\"></span>n Australi<span class=\"_ _4\"></span>a nella quale sono<span class=\"_ _1\"></span> entrate in funzione<span class=\"_ _1\"></span> ulteriori du<span class=\"_ _1\"></span>e <span class=\"ff1b\">Tunnel Boring Machine<span class=\"_ _1\"></span><span class=\"ff19\">. </span></span>Gli <span class=\"_ _f\"></span>ammor<span class=\"_ _0\"></span>tamenti<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dei <span class=\"_ _f\"></span>costi <span class=\"_ _a\"></span>contrattuali <span class=\"_ _a\"></span>sono <span class=\"_ _a\"></span>riferiti <span class=\"_ _f\"></span>per <span class=\"_ _a\"></span><span class=\"ff1a\">\u20ac</span> <span class=\"_ _a\"></span>69,5 <span class=\"_ _a\"></span>milioni <span class=\"_ _a\"></span>(<span class=\"ff1a ls6\">\u20ac <span class=\"_ _f\"></span><span class=\"ls0\">93,7 <span class=\"_ _a\"></span>milioni <span class=\"_ _f\"></span>ne<span class=\"_ _0\"></span>ll\u2019eser</span></span>cizio <span class=\"_ _f\"></span>2021<span class=\"ls2b\">) <span class=\"_ _a\"></span><span class=\"ls8\">al</span></span> \u201c<span class=\"ff19\">backlog </span>EPC\u201d<span class=\"ff19\"> </span>ril<span class=\"_ _1\"></span>evato nell\u2019a<span class=\"_ _1\"></span>mbito della Purcha<span class=\"_ _4\"></span>se Price Allocation <span class=\"ff19\">ex. Astaldi. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__93": {
   "value": "34.6.3 Accantonam<span class=\"_ _1\"></span>enti (Utilizzi)<span class=\"fc0 sc0\"> </span>La <span class=\"_ _f\"></span>voce <span class=\"_ _f\"></span>in <span class=\"_ _a\"></span>commento <span class=\"_ _f\"></span>pari <span class=\"_ _2\"></span>a <span class=\"_ _a\"></span>- <span class=\"_ _a\"></span><span class=\"ff1a\">\u20ac <span class=\"_ _f\"></span>32,8 <span class=\"_ _f\"></span>milioni <span class=\"_ _f\"></span>(accantonamenti <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>\u20ac <span class=\"_ _f\"></span>19,7 <span class=\"_ _f\"></span>milioni <span class=\"_ _f\"></span>nell\u2019esercizio <span class=\"_ _f\"></span>2021) <span class=\"_ _f\"></span>accoglie<span class=\"_ _1\"></span> </span>prevalentem<span class=\"_ _1\"></span>ente <span class=\"_ _a\"></span>gli <span class=\"_ _f\"></span>utilizzi <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>periodo <span class=\"_ _f\"></span>riferiti: <span class=\"_ _a\"></span>(i) <span class=\"_ _a\"></span>alle <span class=\"_ _f\"></span>commesse <span class=\"_ _a\"></span>onerose <span class=\"_ _f\"></span>negli <span class=\"_ _a\"></span>Stati <span class=\"_ _f\"></span>Uniti <span class=\"_ _a\"></span>(Gruppo <span class=\"_ _f\"></span>Lane) <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>in Polonia; <span class=\"_ _1\"></span>(ii) a<span class=\"_ _1\"></span>l disim<span class=\"_ _4\"></span>pe<span class=\"_ _0\"></span>gno <span class=\"_ _1\"></span>da <span class=\"_ _4\"></span>parte del <span class=\"_ _1\"></span>Gruppo <span class=\"_ _4\"></span>dal progetto <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>lativo a<span class=\"_ _1\"></span>l <span class=\"ff1b\">campu<span class=\"_ _1\"></span>s<span class=\"ff19\"> sani<span class=\"_ _1\"></span>tario <span class=\"_ _1\"></span>di Gazi<span class=\"_ _1\"></span>antep i<span class=\"_ _1\"></span>n Turc<span class=\"_ _1\"></span>hia. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__94": {
   "value": "35. Gestione finanziaria 35.1 Proventi finanzia<span class=\"_ _1\"></span>ri I \u201cProventi finanzi<span class=\"_ _1\"></span>ari\u201d sono compo<span class=\"_ _1\"></span>sti come ripo<span class=\"_ _1\"></span>rtato di seguito.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Interessi attivi e altri proventi finanziari 70.362<span class=\"fca sc0\"> </span>94.146<span class=\"fca sc0\"> </span>23.784<span class=\"fca sc0\"> </span>- Altri 47.824<span class=\"fca sc0\"> </span>56.318<span class=\"fca sc0\"> </span>8.494<span class=\"fca sc0\"> </span>- Interessi su crediti 18.132<span class=\"fca sc0\"> </span>26.120<span class=\"fca sc0\"> </span>7.988<span class=\"fca sc0\"> </span>- Interessi bancari 4.406<span class=\"fca sc0\"> </span>11.708<span class=\"fca sc0\"> </span>7.302<span class=\"fca sc0\"> </span>Interessi attivi e proventi da societ\u00e0 del gruppo non 13.439<span class=\"fca sc0\"> </span>18.100<span class=\"fca sc0\"> </span>4.661<span class=\"fca sc0\"> </span>consolidate e altre parti corr<span class=\"_ _0\"></span>elate Proventi per adeguamento inflazione 2.724<span class=\"fca sc0\"> </span>3.579<span class=\"fca sc0\"> </span>855<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Proventi finanziari da titoli 1.012<span class=\"fca sc0\"> </span>3.259<span class=\"fca sc0\"> </span>2.247<span class=\"fca sc0\"> </span>Totale 87.537<span class=\"fca sc0\"> </span>119.084<span class=\"fca sc0\"> </span>31.547<span class=\"fca sc0\"> </span>L\u2019incremento <span class=\"_ _f\"></span>dei <span class=\"_ _a\"></span>pr<span class=\"_ _0\"></span>oventi <span class=\"_ _f\"></span>finanziari<span class=\"ff19\"> <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _10\"></span>per <span class=\"_ _f\"></span>lo <span class=\"_ _10\"></span>pi\u00f9 <span class=\"_ _a\"></span>riconducibil<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>: <span class=\"_ _a\"></span>(i) <span class=\"_ _a\"></span>agli <span class=\"_ _a\"></span>effetti <span class=\"_ _a\"></span>della <span class=\"_ _a\"></span>\"Sopravvenienza <span class=\"_ _f\"></span>attiva <span class=\"_ _a\"></span>da </span>esdebitazione\"<span class=\"_ _1\"></span>, <span class=\"_ _f\"></span>pari <span class=\"_ _a\"></span>ad <span class=\"_ _f\"></span>\u20ac <span class=\"_ _f\"></span>18,0 <span class=\"_ _f\"></span>milioni, <span class=\"_ _f\"></span>rilevata <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>valle <span class=\"_ _f\"></span>dell\u2019omologa <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _f\"></span>Concordato <span class=\"_ _2\"></span>Preventivo <span class=\"_ _f\"></span>di <span class=\"_ _f\"></span>Afragola <span class=\"_ _f\"></span>FS S.C.a.r.l. <span class=\"_ _11\"> </span>intervenuta<span class=\"_ _4\"></span> <span class=\"_ _b\"> </span>nel <span class=\"_ _b\"> </span>mese <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>marzo; <span class=\"_ _b\"> </span>e <span class=\"_ _11\"> </span>(ii) <span class=\"_ _b\"> </span>gli <span class=\"_ _11\"> </span>interessi <span class=\"_ _11\"> </span>inca<span class=\"ff1a\">ss<span class=\"_ _0\"></span>ati <span class=\"_ _11\"> </span>(pari <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>\u20ac <span class=\"_ _b\"> </span>11,0 <span class=\"_ _11\"> </span>milioni), <span class=\"_ _11\"> </span>a <span class=\"_ _b\"> </span>seguito <span class=\"_ _11\"> </span>della<span class=\"_ _1\"></span> </span>definizione <span class=\"_ _2\"></span>del <span class=\"_ _f\"></span>procedimento <span class=\"_ _2\"></span>avviato <span class=\"_ _f\"></span>presso <span class=\"_ _2\"></span>la <span class=\"_ _f\"></span>Corte <span class=\"_ _2\"></span>Ar<span class=\"_ _0\"></span>bitrale <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>Bucarest <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>riguardo<span class=\"_ _1\"></span> <span class=\"_ _f\"></span>alla <span class=\"_ _2\"></span>re<span class=\"_ _0\"></span>alizzazione <span class=\"_ _2\"></span>del Lotto 4 dell\u2019Autost<span class=\"_ _4\"></span>rada Orastie <span class=\"ff19\">- Sibiu in Romania.  </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__95": {
   "value": "35.2 Oneri finanziari<span class=\"_ _1\"></span> Gli \u201cOneri finanziari\u201d<span class=\"_ _4\"></span> s<span class=\"_ _0\"></span>ono composti<span class=\"_ _1\"></span> come riportato di <span class=\"_ _4\"></span>seguito.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Interessi passivi e oneri da Societ\u00e0 del Gruppo (6.070)<span class=\"fca sc0\"> </span>(6.714)<span class=\"fca sc0\"> </span>(644)<span class=\"fca sc0\"> </span>Interessi passivi e altri oneri finanziari (184.256)<span class=\"fca sc0\"> </span>(205.928)<span class=\"fca sc0\"> </span>(21.672)<span class=\"fca sc0\"> </span>- Interessi prestiti obbligazionari (68.653)<span class=\"fca sc0\"> </span>(79.765)<span class=\"fca sc0\"> </span>(11.112)<span class=\"fca sc0\"> </span>- Altri (46.635)<span class=\"fca sc0\"> </span>(34.057)<span class=\"fca sc0\"> </span>12.578<span class=\"fca sc0\"> </span>- Interessi bancari su conti e finanziamenti (36.660)<span class=\"fca sc0\"> </span>(33.681)<span class=\"fca sc0\"> </span>2.979<span class=\"fca sc0\"> </span>- Commissioni bancarie (11.150)<span class=\"fca sc0\"> </span>(24.335)<span class=\"fca sc0\"> </span>(13.185)<span class=\"fca sc0\"> </span>- Interessi debiti tributari (391)<span class=\"fca sc0\"> </span>(15.952)<span class=\"fca sc0\"> </span>(15.561)<span class=\"fca sc0\"> </span>- Oneri adeguamento inflazione (12.654)<span class=\"fca sc0\"> </span>(11.630)<span class=\"fca sc0\"> </span>1.024<span class=\"fca sc0\"> </span> - <span class=\"ff1b\">Leasing</span> (8.113)<span class=\"fca sc0\"> </span>(6.508)<span class=\"fca sc0\"> </span>1.605<span class=\"fca sc0\"> </span>Totale (190.326)<span class=\"fca sc0\"> </span>(212.642)<span class=\"fca sc0\"> </span>(22.316)<span class=\"fca sc0\"> </span>L\u2019incremento<span class=\"ff19\"> <span class=\"_ _f\"></span></span>degli <span class=\"_ _f\"></span>oneri <span class=\"_ _f\"></span>finanziari, <span class=\"_ _f\"></span>rispetto <span class=\"_ _f\"></span>al <span class=\"_ _f\"></span>periodo <span class=\"_ _f\"></span>precedente, <span class=\"_ _f\"></span>pari <span class=\"_ _f\"></span>a <span class=\"_ _a\"></span>\u20ac <span class=\"_ _f\"></span>22,3 <span class=\"_ _f\"></span>milioni <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _f\"></span>principalmente <span class=\"_ _2\"></span>da ricondurre: <span class=\"_ _b\"> </span>(<span class=\"_ _0\"></span>i) <span class=\"_ _b\"> </span>ai <span class=\"_\"> </span>prestiti <span class=\"_ _b\"> </span>obbligazionari <span class=\"_ _b\"> </span>a <span class=\"_\"> </span>seguito <span class=\"_ _b\"> </span>de<span class=\"_ _0\"></span>ll\u2019emissio<span class=\"_ _1\"></span>ne<span class=\"_ _0\"></span><span class=\"ff19\"> <span class=\"_\"> </span>del <span class=\"_ _b\"> </span>nuovo <span class=\"_\"> </span><span class=\"ff23\">\u201csu<span class=\"_ _1\"></span>stainability <span class=\"_ _b\"> </span>linked <span class=\"_\"> </span>b<span class=\"_ _1\"></span>ond\u201d;(ii)<span class=\"_ _1\"></span> </span></span>all\u2019indebita<span class=\"_ _1\"></span>mento <span class=\"_ _f\"></span>finanziario <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>tasso <span class=\"_ _a\"></span>variabile <span class=\"_ _a\"></span> <span class=\"_ _f\"></span>come <span class=\"_ _a\"></span>conseguenza <span class=\"_ _2\"></span>dell\u2019aumento <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>tassi <span class=\"_ _f\"></span>d\u2019<span class=\"_ _0\"></span>intere<span class=\"_ _1\"></span>sse <span class=\"_ _f\"></span>a <span class=\"_ _a\"></span>livello macroeconomico <span class=\"_ _4\"></span>internazi<span class=\"_ _1\"></span>onale; <span class=\"_ _4\"></span>oltre ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>(iii) <span class=\"_ _4\"></span>alla <span class=\"_ _1\"></span>rilevazione <span class=\"_ _4\"></span>degli <span class=\"_ _4\"></span>interessi <span class=\"_ _4\"></span>su d<span class=\"_ _1\"></span>ebiti <span class=\"_ _4\"></span>tributari <span class=\"_ _4\"></span>per \u20ac <span class=\"_ _4\"></span>14,2 <span class=\"_ _4\"></span>milioni a seguito della<span class=\"_ _1\"></span> definizione di a<span class=\"_ _1\"></span>lcune controversi<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> fiscali pregresse da parte<span class=\"_ _1\"></span> della Capogruppo<span class=\"_ _4\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__96": {
   "value": "35.3 Utili (perdit<span class=\"_ _1\"></span>e) su cambi La gestione val<span class=\"_ _1\"></span>utaria dell\u2019<span class=\"_ _1\"></span>esercizio 2022 ha g<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nerato ut<span class=\"_ _1\"></span>ili netti pari a <span class=\"_ _1\"></span>\u20ac <span class=\"ff19\">2<span class=\"_ _0\"></span>0,4 milioni principa<span class=\"_ _1\"></span>lmente ricond<span class=\"_ _4\"></span>ucibili </span>all\u2019andamento <span class=\"_ _1\"></span>dell\u2019Euro nei<span class=\"_ _1\"></span> confronti del Doll<span class=\"_ _1\"></span>aro statu<span class=\"_ _1\"></span>nitense, del Bir<span class=\"_ _1\"></span>r e<span class=\"_ _0\"></span><span class=\"ff19\">tiope, del <span class=\"_ _1\"></span>Pesos argentino<span class=\"_ _1\"></span>. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__97": {
   "value": "36. Gestione delle partec<span class=\"_ _1\"></span>ipazioni<span class=\"ff19\"> </span>La \u201cGes<span class=\"_ _4\"></span>tione delle part<span class=\"_ _1\"></span>ecipazi<span class=\"_ _1\"></span>oni\u201d \u00e8 compost<span class=\"_ _4\"></span>a come ri<span class=\"_ _1\"></span>portat<span class=\"_ _4\"></span>o di seguito.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Risultato delle partecipazioni  (19.718)<span class=\"fca sc0\"> </span>(15.545)<span class=\"fca sc0\"> </span>4.173<span class=\"fca sc0\"> </span>Dividendi 279<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>159<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(120)<span class=\"fca sc0\"> </span>Plusvalenze (minusvalenze) cessione partecipazioni (7)<span class=\"fca sc0\"> </span>8.112<span class=\"fca sc0\"> </span>8.119<span class=\"fca sc0\"> </span>Altri proventi 289<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>131<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(158)<span class=\"fca sc0\"> </span>Totale (19.157)<span class=\"fca sc0\"> </span>(7.143)<span class=\"fca sc0\"> </span>12.014<span class=\"fca sc0\"> </span>La <span class=\"_ _a\"></span>voce <span class=\"_ _a\"></span>Plusvalenze <span class=\"_ _a\"></span>(minusval<span class=\"_ _1\"></span>enze) <span class=\"_ _a\"></span>cessione <span class=\"_ _a\"></span>partecipa<span class=\"_ _1\"></span>zioni <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>prevalentemente <span class=\"_ _f\"></span>riferita <span class=\"_ _a\"></span>alla <span class=\"_ _a\"></span>dismissione <span class=\"_ _a\"></span>della Gaziantep <span class=\"_ _10\"></span>Hastane <span class=\"_ _10\"></span>Saglik <span class=\"_ _10\"></span>Hizmetleri <span class=\"_ _10\"></span>Islet<span class=\"_ _1\"></span>me <span class=\"_ _10\"></span>ve <span class=\"_ _10\"> </span>Yatirim <span class=\"_ _11\"> </span>A.S <span class=\"_ _10\"> </span>(<span class=\"_ _0\"></span><span class=\"ff1b\">campus</span> <span class=\"_ _10\"></span>sanitario <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>Gaziantep) <span class=\"_ _10\"></span>intervenuta <span class=\"_ _a\"></span>ne<span class=\"_ _0\"></span>l secondo seme<span class=\"_ _1\"></span>stre 2022. Si <span class=\"_ _17\"> </span>rappresentano, <span class=\"_ _16\"> </span>di <span class=\"_ _17\"> </span>seguito, <span class=\"_ _17\"> </span>gli <span class=\"_ _14\"> </span><span class=\"ff1a\">effetti <span class=\"_ _16\"> </span>e<span class=\"_ _0\"></span>conomici<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>pi\u00f9 <span class=\"_ _17\"> </span>significativi <span class=\"_ _16\"> </span>rilevati <span class=\"_ _17\"> </span>ne<span class=\"_ _0\"></span>lla <span class=\"_ _16\"> </span>voce <span class=\"_ _14\"> </span>\u201cRisultato <span class=\"_ _16\"> </span>delle<span class=\"_ _1\"></span> </span>partecipazioni<span class=\"_ _1\"></span>\u201d.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Ankara Etlik Hastane Isletme Ve Bakim Anonim Sirketi 25<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(16.607)<span class=\"fca sc0\"> </span>(16.632)<span class=\"fca sc0\"> </span>Autopistas del Sol S.A. (702)<span class=\"fca sc0\"> </span>415<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>1.117<span class=\"fca sc0\"> </span>Fisia Abeima LCC (2.261)<span class=\"fca sc0\"> </span>688<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2.949<span class=\"fca sc0\"> </span>Grupo Unido por el Canal S.A. (27.659)<span class=\"fca sc0\"> </span>610<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>28.269<span class=\"fca sc0\"> </span>Joint venture Gruppo Lane 5.554<span class=\"fca sc0\"> </span>(10.571)<span class=\"fca sc0\"> </span>(16.125)<span class=\"fca sc0\"> </span>Mobilink Hurontario General Partnership 2.515<span class=\"fca sc0\"> </span>3.278<span class=\"fca sc0\"> </span>763<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Renovation Palais Des Nations S.A. 1.471<span class=\"fca sc0\"> </span>1.373<span class=\"fca sc0\"> </span>(98)<span class=\"fca sc0\"> </span>S.E.I.S. S.p.A. (192)<span class=\"fca sc0\"> </span>(6.633)<span class=\"fca sc0\"> </span>(6.441)<span class=\"fca sc0\"> </span>Yuma Concesionaria (4.124)<span class=\"fca sc0\"> </span>5.636<span class=\"fca sc0\"> </span>9.760<span class=\"fca sc0\"> </span>Altro 5.656<span class=\"fca sc0\"> </span>6.266<span class=\"fca sc0\"> </span>610<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Totale (19.717)<span class=\"fca sc0\"> </span>(15.545)<span class=\"fca sc0\"> </span>4.171",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__98": {
   "value": "37. Imposte Il dettaglio dell<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> \u201cImposte\u201d <span class=\"_ _1\"></span>\u00e8 riportato nella s<span class=\"_ _1\"></span>eguente tabell<span class=\"_ _1\"></span>a.<span class=\"ff19\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Imposte correnti (Imposte sul reddito) 126.439<span class=\"fca sc0\"> </span>34.876<span class=\"fca sc0\"> </span>(91.563)<span class=\"fca sc0\"> </span>Imposte differite (anticipate) nette (281)<span class=\"fca sc0\"> </span>11.701<span class=\"fca sc0\"> </span>11.982<span class=\"fca sc0\"> </span>Imposte esercizi precedenti (3.092)<span class=\"fca sc0\"> </span>10.469<span class=\"fca sc0\"> </span>13.561<span class=\"fca sc0\"> </span>Totale imposte sul reddito 123.066<span class=\"fca sc0\"> </span>57.046<span class=\"fca sc0\"> </span>(66.020)<span class=\"fca sc0\"> </span>IRAP 10.563<span class=\"fca sc0\"> </span>19.244<span class=\"fca sc0\"> </span>8.681<span class=\"fca sc0\"> </span>Totale 133.629<span class=\"fca sc0\"> </span>76.290<span class=\"fca sc0\"> </span>(57.339)<span class=\"fca sc0\"> </span>Il <span class=\"_\"> </span>carico <span class=\"_\"> </span>fi<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>cale <span class=\"_\"> </span>del <span class=\"_ _b\"> </span>Gruppo <span class=\"_\"> </span>risente <span class=\"_ _b\"> </span>principalmente <span class=\"_ _b\"> </span>de<span class=\"_ _0\"></span>lle <span class=\"_\"> </span>variazi<span class=\"_ _1\"></span>oni <span class=\"_\"> </span>perman<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nti, <span class=\"_\"> </span>parzia<span class=\"_ _1\"></span>lmente <span class=\"_\"> </span>mit<span class=\"_ _1\"></span>igato <span class=\"_\"> </span>d<span class=\"_ _1\"></span>al recupero <span class=\"_ _4\"></span>di impost<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>estere, <span class=\"_ _1\"></span>in qua<span class=\"_ _4\"></span>nto si <span class=\"_ _4\"></span>sono verificate <span class=\"_ _4\"></span>le condiz<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>previste <span class=\"_ _4\"></span>dalla <span class=\"_ _1\"></span>normativa <span class=\"_ _4\"></span>per tale <span class=\"_ _4\"></span>recupero. Di seg<span class=\"_ _1\"></span>uito <span class=\"_ _1\"></span>viene <span class=\"_ _4\"></span>esposta l\u2019anal<span class=\"_ _1\"></span>isi e <span class=\"_ _4\"></span>la riconcili<span class=\"_ _1\"></span>azione <span class=\"_ _4\"></span>dell\u2019aliquota teo<span class=\"_ _4\"></span>rica per <span class=\"_ _1\"></span>le i<span class=\"_ _4\"></span>mposte sul <span class=\"_ _4\"></span>reddito, d<span class=\"_ _1\"></span>eterminata<span class=\"_ _4\"></span> in base alla no<span class=\"_ _1\"></span>rmativa fiscal<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> italiana, con l\u2019al<span class=\"_ _1\"></span>iquota eff<span class=\"_ _1\"></span>ettiva.<span class=\"ff19\"> </span>Im<span class=\"ls0\">poste sul reddito </span>2021<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Milioni di euro<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>Milioni di euro<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>(145,4)<span class=\"fca sc0\"> </span>110,7 Utile / (Perdita) ante imposte Imposte all'aliquota di riferimento (34,9)<span class=\"fca sc0\"> </span>n.a.<span class=\"fca sc0\">   </span><span class=\"fca sc0\"> </span>26,6 24%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Effetto fiscale differenze permanenti 59,1 n.a.<span class=\"fca sc0\">   </span><span class=\"fca sc0\"> </span>53,0 47%<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>100,5 n.a.<span class=\"fca sc0\">   </span><span class=\"fca sc0\"> </span>(18,2)<span class=\"fca sc0\"> </span>(<span class=\"ls1c\">16%</span>)<span class=\"fca sc0\"> </span>Effetto netto imposte estero Imposte esercizi precedenti e altre (1,6)<span class=\"fca sc0\"> </span>n.a.<span class=\"fca sc0\">   </span><span class=\"fca sc0\"> </span>(4,4)<span class=\"fca sc0\"> </span>(<span class=\"ls1c\">4%</span>)<span class=\"fca sc0\"> </span>Totale imposte sul reddito 123,1 n.a.<span class=\"fca sc0\">   </span><span class=\"fca sc0\"> </span>57,0 51<span class=\"ls0\">%<span class=\"fca sc0\"> </span></span>Il prospetto s<span class=\"_ _1\"></span>eguente espo<span class=\"_ _1\"></span>ne l\u2019analisi <span class=\"_ _1\"></span>e la riconciliazione dell<span class=\"_ _1\"></span>\u2019aliquota teorica <span class=\"_ _4\"></span>I<span class=\"_ _0\"></span>RAP con l\u2019aliquota<span class=\"_ _1\"></span> effettiva.<span class=\"ff19\"> </span>IRAP 2021<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Milioni di euro<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>Milioni di euro<span class=\"fca sc0\"> </span>%<span class=\"fca sc0\"> </span>Risultato operativo (33,7)<span class=\"fca sc0\"> </span>191,1<span class=\"fca sc0\"> </span>Costi del personale 1.101,9<span class=\"fca sc0\"> </span>1.447,6<span class=\"fca sc0\"> </span>Svalutazioni e accantonamenti 47,2<span class=\"fca sc0\"> </span>51,2<span class=\"fca sc0\"> </span>Valore della produzione 1.115,4<span class=\"fca sc0\"> </span>1.689,9<span class=\"fca sc0\"> </span>43,5 3,9%<span class=\"fca sc0\"> </span>65,9 3,9%<span class=\"fca sc0\"> </span>Imposte all'aliquota di riferimento Effetto fiscale della produzione eseguita da societ\u00e0 estere (26,8)<span class=\"fca sc0\"> </span>(2,4%)<span class=\"fca sc0\"> </span>(38,0)<span class=\"fca sc0\"> </span>(2,2%)<span class=\"fca sc0\"> </span>Effetto fiscale della produzione eseguita all'estero da societ\u00e0 residenti (7,3)<span class=\"fca sc0\"> </span>(0,7%)<span class=\"fca sc0\"> </span>(10,5)<span class=\"fca sc0\"> </span>(0,6%)<span class=\"fca sc0\"> </span>Effetto poste fiscalmente irrilevanti 1,2 0,1%<span class=\"fca sc0\"> </span>1,8 0,1%<span class=\"fca sc0\"> </span>Totale 10,6 0,9%<span class=\"fca sc0\"> </span>19,2 1,1%<span class=\"fca sc0\"> </span>Di seguito si ripo<span class=\"_ _1\"></span>rta il contributo,<span class=\"_ _1\"></span> al risultato n<span class=\"_ _1\"></span>etto <span class=\"ff1a\">dell\u2019esercizio</span>, della<span class=\"_ _1\"></span> fiscalit\u00e0<span class=\"_ _1\"></span> differita. (Valori in Euro/00<span class=\"_ _1\"></span>0) Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Variazione<span class=\"fca sc0\"> </span>Oneri per imposte differite del periodo (29.222)<span class=\"fca sc0\"> </span>(33.860)<span class=\"fca sc0\"> </span>(4.638)<span class=\"fca sc0\"> </span>Utilizzo a conto economico di imposte differite rilevate in esercizi precedenti 78.089<span class=\"fca sc0\"> </span>26.990<span class=\"fca sc0\"> </span>(51.099)<span class=\"fca sc0\"> </span>Proventi per imposte anticipate del periodo 78.316<span class=\"fca sc0\"> </span>43.993<span class=\"fca sc0\"> </span>(34.323)<span class=\"fca sc0\"> </span>Utilizzo a conto economico di imposte anticipate di esercizi precede<span class=\"_ _1\"></span>nti (126.902)<span class=\"fca sc0\"> </span>(48.824)<span class=\"fca sc0\"> </span>78.078<span class=\"fca sc0\"> </span>Totale imposte differite nette 281<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(11.701)<span class=\"fca sc0\"> </span>(11.982)<span class=\"fca sc0\"> </span>La fiscalit\u00e0<span class=\"_ _1\"></span> differita \u00e8 ricond<span class=\"_ _1\"></span>ucibile a differenz<span class=\"_ _1\"></span>e tempor<span class=\"_ _1\"></span>anee tra legislazi<span class=\"_ _1\"></span>one civilisti<span class=\"_ _1\"></span>ca e fiscale.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__99": {
   "value": "38. Utile (perdita) per azione La determinazion<span class=\"_ _1\"></span>e dell\u2019utile<span class=\"_ _1\"></span> (perdita) pe<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span><span class=\"ff19\">azione ba<span class=\"_ _1\"></span>se \u00e8 di seguito rapp<span class=\"_ _1\"></span>resentata. </span>Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Euro/000 Risultato delle attivit\u00e0 continuative (278.998)<span class=\"fca sc0\"> </span>34.502<span class=\"fca sc0\"> </span>Interessenza e pertinenza dei terzi (26.183)<span class=\"fca sc0\"> </span>(6.637)<span class=\"fca sc0\"> </span>Risultato delle attivit\u00e0 continuative attribuibile ai Soci della Controllante<span class=\"_ _0\"></span> (305.181)<span class=\"fca sc0\"> </span>27.866<span class=\"fca sc0\"> </span>Risultato delle attivit\u00e0 continuative e cessate (278.766)<span class=\"fca sc0\"> </span>16.530<span class=\"fca sc0\"> </span>Interessenza e pertinenza dei terzi (26.183)<span class=\"fca sc0\"> </span>(6.637)<span class=\"fca sc0\"> </span>Risultato delle attivit\u00e0 continuative e cessate attribuibile ai Soci <span class=\"_ _0\"></span>della Controllante (304.949)<span class=\"fca sc0\"> </span>9.893<span class=\"fca sc0\"> </span>Risultato da garantire a n. 1.615 mgl azi<span class=\"_ _0\"></span>oni di risparmio 588<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>588<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>n\u00b0 azioni /000 Media delle azioni ordinarie in circolazione 931.491<span class=\"fca sc0\"> </span>980.686<span class=\"fca sc0\"> </span>Effetto diluitivo 0<span class=\"fca sc0\"> </span>15.223<span class=\"fca sc0\"> </span>Numero medio delle azioni diluite 933.106<span class=\"fca sc0\"> </span>995.909<span class=\"fca sc0\"> </span>valori Euro per azio<span class=\"_ _1\"></span>ne<span class=\"ff1b fs1\"> </span>Utile (Perdita) Base per azione (delle attivit\u00e0 continuative) (0,33)<span class=\"fca sc0\"> </span>0,03<span class=\"fca sc0\"> </span>Utile (Perdita) Base per azione (delle attivit\u00e0 continuative e cessate)<span class=\"_ _0\"></span> (0,33)<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>Utile (Perdita) Diluito per azione (delle atti<span class=\"_ _0\"></span>vit\u00e0 continuative) (0,33)<span class=\"fca sc0\"> </span>0,03<span class=\"fca sc0\"> </span>Utile (Perdita) Diluito per azione (delle attivit\u00e0 continuative e cessate)<span class=\"_ _0\"></span> (0,33)<span class=\"fca sc0\"> </span>0,01<span class=\"fca sc0\"> </span>Per ci\u00f2 che <span class=\"_ _0\"></span>attiene la media ponderata delle azioni utilizzata ai fini de<span class=\"_ _0\"></span>l calcolo dell'utile per azione si <span class=\"_ _2\"></span>rimanda a quanto descritto <span class=\"_ _1\"></span>nel<span class=\"ff1a\">la nota <span class=\"_ _1\"></span>20 \u201cPatrimonio n<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>tto\u201d.<span class=\"ff19\"> </span></span>L\u2019utile per <span class=\"_ _2\"></span>azione diluito <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>stato determinato <span class=\"_ _0\"></span>dividendo l\u2019utile <span class=\"_ _0\"></span>dell\u2019esercizio di <span class=\"_ _2\"></span><span class=\"ff19\">competenza degli <span class=\"_ _0\"></span>Azionisti <span class=\"_ _0\"></span>della </span>Capogruppo <span class=\"_ _f\"></span>per <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>numero <span class=\"_ _a\"></span>medio <span class=\"_ _a\"></span>ponderato <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>azioni <span class=\"_ _f\"></span>Webuild <span class=\"_ _a\"></span>S.p.A. <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>circola<span class=\"ff1a\">zione <span class=\"_ _a\"></span>ne<span class=\"_ _0\"></span>ll\u2019anno, <span class=\"_ _f\"></span>escluse <span class=\"_ _a\"></span>le </span>azioni <span class=\"_ _0\"></span>proprie, incrementate dalla <span class=\"_ _0\"></span>media <span class=\"_ _0\"></span>ponderata delle <span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>potenzialmente potrebbero essere <span class=\"_ _0\"></span>messe in circolazione a s<span class=\"_ _1\"></span>ervizio dei <span class=\"ff1b\">Warr<span class=\"_ _1\"></span>ant<span class=\"ff19\"> Finanziatori.<span class=\"_ _1\"></span> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__100-1": {
   "value": "39. Operazioni con parti correlate<span class=\"_ _0\"></span> Nel <span class=\"_\"> </span>cor<span class=\"_ _1\"></span>so <span class=\"_\"> </span>del <span class=\"_ _b\"> </span>periodo <span class=\"_\"> </span>oggetto <span class=\"_\"> </span>di <span class=\"_ _b\"> </span>commento, <span class=\"_\"> </span>i <span class=\"_ _b\"> </span>rapporti <span class=\"_\"> </span>con <span class=\"_ _b\"> </span>parti <span class=\"_\"> </span>correlat<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_\"> </span>hanno <span class=\"_ _b\"> </span>riguardato <span class=\"_\"> </span>le <span class=\"_ _b\"> </span>seguenti controparti: \u2022<span class=\"ff21\"> <span class=\"_ _4a\"> </span><span class=\"ff19\">Amministratori<span class=\"_ _1\"></span>, <span class=\"_ _16\"> </span>Sindaci <span class=\"_ _16\"> </span>e <span class=\"_ _17\"> </span>Dirigenti <span class=\"_ _16\"> </span>con <span class=\"_ _17\"> </span>responsabi<span class=\"_ _4\"></span>lit\u00e0 <span class=\"_ _17\"> </span>strategiche <span class=\"_ _16\"> </span>con <span class=\"_ _17\"> </span>i <span class=\"_ _16\"> </span>quali <span class=\"_ _16\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_ _16\"> </span>sono <span class=\"_ _16\"> </span>re<span class=\"_ _0\"></span>alizzate<span class=\"_ _1\"></span> </span></span>esclusivamente <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>operazioni <span class=\"_ _0\"></span>dipendenti <span class=\"_ _2\"></span>dai <span class=\"_ _0\"></span>rapporti <span class=\"_ _2\"></span>giuridici <span class=\"_ _0\"></span>regolanti <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>ruolo <span class=\"_ _2\"></span>ricoperto <span class=\"_ _0\"></span>dagli <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tessi <span class=\"_ _0\"></span>nel Gruppo Webuild<span class=\"_ _4\"></span>. \u2022<span class=\"ff21\"> <span class=\"_ _4a\"> </span><span class=\"ff19\">Imprese coll<span class=\"_ _1\"></span>egate e <span class=\"ff1b\">joint arrangem<span class=\"_ _1\"></span>ent.<span class=\"ff19\"> Tali rappo<span class=\"_ _1\"></span>rti attengono pr<span class=\"_ _1\"></span>evalentement<span class=\"_ _1\"></span>e a: </span></span></span></span>o<span class=\"ff21\"> <span class=\"_ _3b\"> </span><span class=\"ff19\">supporto <span class=\"_ _10\"></span>comm<span class=\"_ _1\"></span>erciale <span class=\"_ _10\"></span>relati<span class=\"_ _1\"></span>vo <span class=\"_ _10\"></span>ad <span class=\"_ _10\"></span>acquisti <span class=\"_ _a\"></span>e <span class=\"_ _10\"></span>rapporti <span class=\"_ _a\"></span>di <span class=\"_ _11\"> </span><span class=\"ff1b\">procurement</span> <span class=\"_ _10\"></span><span class=\"ff1a\">inerenti <span class=\"_ _a\"></span>all\u2019acquisto <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 </span></span></span>necessarie per<span class=\"_ _1\"></span> l\u2019esecuzione dell<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> commess<span class=\"_ _1\"></span>e e rapporti conn<span class=\"_ _1\"></span>essi a contratti<span class=\"_ _1\"></span> di appalto o subappal<span class=\"_ _1\"></span>to;<span class=\"ff19\"> </span>o<span class=\"ff21\"> <span class=\"_ _3b\"> </span><span class=\"ff19\">prestazioni di s<span class=\"_ _1\"></span>ervizi (tecnici<span class=\"_ _1\"></span>, organizzativi, legal<span class=\"_ _1\"></span>i e amministrati<span class=\"_ _1\"></span>vi) effettuat<span class=\"_ _1\"></span>i da funzi<span class=\"_ _1\"></span>oni centralizzate; </span></span>o<span class=\"ff21\"> <span class=\"_ _3b\"> </span><span class=\"ff19\">rapporti <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>natura <span class=\"_ _a\"></span>finanziaria, <span class=\"_ _a\"></span>rappresentati <span class=\"_ _10\"></span>da <span class=\"_ _a\"></span>finanziamenti <span class=\"_ _f\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>da <span class=\"_ _a\"></span>rapporti <span class=\"_ _a\"></span>di <span class=\"_ _10\"></span>conto <span class=\"_ _a\"></span>corrente <span class=\"_ _a\"></span>accesi </span></span>nell\u2019ambito <span class=\"_ _11\"> </span>de<span class=\"_ _0\"></span>lla <span class=\"_ _11\"> </span>gestione <span class=\"_ _b\"> </span>accentrata <span class=\"_ _b\"> </span>della <span class=\"_ _b\"> </span>tesoreria <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>garanzie <span class=\"_ _b\"> </span>rilasciate<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>per <span class=\"_ _b\"> </span>conto <span class=\"_ _b\"> </span>di <span class=\"_\"> </span>Soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _b\"> </span>del Gruppo. Inoltre, <span class=\"_ _f\"></span>si <span class=\"_ _f\"></span>ricorda <span class=\"_ _f\"></span>che <span class=\"_ _f\"></span>parte <span class=\"_ _a\"></span>significati<span class=\"_ _1\"></span>va <span class=\"_ _f\"></span>della <span class=\"_ _f\"></span>produzione <span class=\"_ _f\"></span>realizzata <span class=\"_ _2\"></span>dal <span class=\"_ _a\"></span>Gruppo <span class=\"_ _f\"></span>Webuild<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>avviene <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>il tramite <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>Societ\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>scopo <span class=\"_ _4\"></span>(SPV), <span class=\"_ _4\"></span>costituite <span class=\"_ _4\"></span>insieme <span class=\"_ _1\"></span>alle <span class=\"_ _4\"></span>imprese <span class=\"_ _4\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff1b\">partners</span>\u201d <span class=\"_ _1\"></span>che <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>Webuild S<span class=\"_ _1\"></span>.p.A. <span class=\"_ _4\"></span>hanno partecipato <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>processo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>offerta <span class=\"_ _4\"></span>e c<span class=\"_ _1\"></span>he, <span class=\"_ _4\"></span>successivamente <span class=\"_ _4\"></span>all\u2019aggiu<span class=\"_ _1\"></span>dicazione <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>gara, <span class=\"_ _4\"></span>eseguono <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>opere contrattualment<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _f\"></span>previste <span class=\"_ _f\"></span>per <span class=\"_ _f\"></span>conto <span class=\"_ _f\"></span>dei <span class=\"_ _f\"></span>propri <span class=\"_ _f\"></span>Soci. <span class=\"_ _2\"></span>Tali <span class=\"_ _f\"></span>rapporti <span class=\"_ _f\"></span>attengono <span class=\"_ _2\"></span>quindi <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>ricavi <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>costi <span class=\"_ _f\"></span>per attivit\u00e0 <span class=\"_ _3\"></span>proge<span class=\"_ _0\"></span>ttuali <span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>assimilabil<span class=\"_ _1\"></span>i, <span class=\"_ _4\"></span>sostenuti <span class=\"_ _4\"></span>sia <span class=\"_ _4\"></span>nel <span class=\"_ _1\"></span>proce<span class=\"_ _1\"></span>sso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>presentazione <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>alcune <span class=\"_ _4\"></span>offerte <span class=\"_ _4\"></span>sia <span class=\"_ _4\"></span>nel <span class=\"_ _1\"></span>corso dell\u2019esecuzione <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>commesse<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Si <span class=\"_ _10\"></span>sottolinea <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>una <span class=\"_ _10\"></span>part<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>ign<span class=\"_ _0\"></span><span class=\"ff19\">ificati<span class=\"_ _1\"></span>va <span class=\"_ _10\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>rapporti <span class=\"_ _a\"></span>verso <span class=\"_ _10\"></span>entit\u00e0 <span class=\"_ _a\"></span>del </span>Gruppo <span class=\"_\"> </span>vede <span class=\"_\"> </span>come <span class=\"_\"> </span>contr<span class=\"_ _4\"></span>oparti <span class=\"_\"> </span>consorzi, <span class=\"_\"> </span>societ\u00e0 <span class=\"_\"> </span>consortil<span class=\"_ _1\"></span>i <span class=\"_\"> </span>e <span class=\"_\"> </span>assimilabili, <span class=\"_\"> </span>che <span class=\"_ _9\"> </span>operano <span class=\"_\"> </span>attra<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>erso <span class=\"_\"> </span>il processo <span class=\"_ _a\"></span>statutario <span class=\"_ _f\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _a\"></span>ribalto <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>costi <span class=\"_ _10\"></span>e <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>ricavi, <span class=\"_ _a\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>quali <span class=\"_ _a\"></span>il <span class=\"_ _10\"></span>rapporto <span class=\"_ _f\"></span>diretto <span class=\"_ _a\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>sostanzialment<span class=\"_ _1\"></span>e rappresentati<span class=\"_ _1\"></span>vo di sottosta<span class=\"_ _1\"></span>nti rapporti ve<span class=\"_ _1\"></span>rso soggetti <span class=\"_ _1\"></span>non correlati al<span class=\"_ _1\"></span> Gruppo. Tutti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>rapporti <span class=\"_ _0\"></span>sopra <span class=\"_ _2\"></span>descritt<span class=\"_ _4\"></span>i <span class=\"_ _2\"></span>rappresentano <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>elemento <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ordinariet\u00e0 <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>gestione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>business <span class=\"_ _0\"></span>del Gruppo <span class=\"_ _10\"> </span>posto <span class=\"_ _b\"> </span>ch<span class=\"_ _1\"></span>e, <span class=\"_ _11\"> </span>per <span class=\"_ _11\"> </span>la <span class=\"_ _11\"> </span>realizzazione <span class=\"_ _10\"> </span>dei <span class=\"_ _11\"> </span>progetti, <span class=\"_ _10\"> </span>Webuild <span class=\"_ _11\"> </span>opera <span class=\"_ _b\"> </span>principalmente <span class=\"_ _11\"> </span>attravers<span class=\"_ _1\"></span>o <span class=\"_ _11\"> </span>entit\u00e0 partecipate di <span class=\"_ _1\"></span>scopo. L\u2019effettuazion<span class=\"_ _1\"></span>e di <span class=\"_ _4\"></span>operazioni <span class=\"_ _1\"></span>con imp<span class=\"_ _4\"></span>rese collegate <span class=\"_ _4\"></span>e <span class=\"ff1b\">joint arr<span class=\"_ _1\"></span>angement<span class=\"ff19\"> <span class=\"_ _4\"></span><span class=\"ff1a\">risponde al<span class=\"_ _1\"></span>l\u2019interesse <span class=\"_ _4\"></span>di Webuild<span class=\"_ _4\"></span> </span></span></span>a <span class=\"_\"> </span>concretizzar<span class=\"_ _1\"></span>e <span class=\"_\"> </span>le <span class=\"_\"> </span>sine<span class=\"_ _1\"></span>rgie <span class=\"_\"> </span>esistenti <span class=\"_ _b\"> </span>nell\u2019ambito <span class=\"_\"> </span>del <span class=\"_ _b\"> </span>Gruppo <span class=\"_\"> </span>in <span class=\"_\"> </span>termini <span class=\"_ _b\"> </span>di <span class=\"_\"> </span>integrazione <span class=\"_\"> </span>prod<span class=\"_ _1\"></span>utt<span class=\"_ _0\"></span><span class=\"ff19\">iva <span class=\"_\"> </span>e </span>commerciale, impi<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>go effici<span class=\"_ _1\"></span>ente delle c<span class=\"_ _1\"></span>ompetenz<span class=\"_ _1\"></span>e esistenti,<span class=\"_ _1\"></span> razionalizzazi<span class=\"_ _1\"></span>one dell\u2019uti<span class=\"_ _1\"></span>lizzo delle <span class=\"_ _1\"></span>strutture centrali <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>risorse <span class=\"_ _4\"></span>finanziarie. Tali <span class=\"_ _4\"></span>rapporti s<span class=\"_ _1\"></span>ono <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>golati <span class=\"_ _4\"></span>da appositi<span class=\"_ _1\"></span> contrat<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>le cui <span class=\"_ _4\"></span>condizioni <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>in l<span class=\"_ _1\"></span>inea con quelle di merca<span class=\"_ _1\"></span>to. La sintesi dei rapporti in essere al 31 dicemb<span class=\"_ _1\"></span>re 2022 verso le imprese facenti parte<span class=\"_ _1\"></span> del gruppo \u00e8 esposto nella tab<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>lla d<span class=\"_ _1\"></span>elle incid<span class=\"_ _1\"></span>enze dei<span class=\"_ _1\"></span> rapporti <span class=\"_ _4\"></span>con parti <span class=\"_ _1\"></span>correla<span class=\"_ _1\"></span>te riportata<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>chiusura <span class=\"_ _1\"></span>della<span class=\"_ _1\"></span> presente <span class=\"_ _1\"></span>nota <span class=\"_ _1\"></span>n. 39 nella colonna \u201cE<span class=\"_ _1\"></span>ntit\u00e0 del Gruppo<span class=\"_ _1\"></span>\u201d.<span class=\"ff19\"> </span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff19\">Altre <span class=\"_ _2\"></span>parti <span class=\"_ _2\"></span>correlate. <span class=\"_ _2\"></span>I <span class=\"_ _2\"></span>principali <span class=\"_ _0\"></span>rapporti <span class=\"_ _2\"></span>intrattenuti <span class=\"_ _2\"></span>dalle <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>le <span class=\"_ _f\"></span>altre <span class=\"_ _2\"></span>parti <span class=\"_ _2\"></span>correlate </span></span>identificate <span class=\"_ _2\"></span>ai <span class=\"_ _f\"></span>sensi <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>principio <span class=\"_ _f\"></span>contabile <span class=\"_ _2\"></span>IAS <span class=\"_ _f\"></span>24, <span class=\"_ _f\"></span>incluse <span class=\"_ _f\"></span>le <span class=\"_ _f\"></span>imprese <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>oggett<span class=\"_ _1\"></span>e <span class=\"_ _f\"></span>alla <span class=\"_ _f\"></span>attivit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _f\"></span>direzione <span class=\"_ _f\"></span>e coordinamento di <span class=\"_ _1\"></span>Salini Costrutto<span class=\"_ _4\"></span>ri S.p.A.,<span class=\"_ _0\"></span> sono di s<span class=\"_ _1\"></span>eguito riepiloga<span class=\"_ _1\"></span>ti. Ragione sociale Crediti<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Altre<span class=\"fca sc0\"> </span>Debiti<span class=\"fca sc0\"> </span>Debiti<span class=\"fca sc0\"> </span>Garanzie<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Proventi e<span class=\"fca sc0\"> </span>finanz.<span class=\"fca sc0\"> </span>attivit\u00e0<span class=\"fca sc0\"> </span>comm.li<span class=\"fca sc0\"> </span>finanz.<span class=\"fca sc0\"> </span>Ricavi<span class=\"fca sc0\"> </span>(Costi)<span class=\"fca sc0\"> </span>(Oneri)<span class=\"fca sc0\"> </span>Passivit\u00e0<span class=\"fca sc0\"> </span>Finanz.<span class=\"fca sc0\"> </span>leasing<span class=\"ff19\"><span class=\"fca sc0\"> </span></span>(valori in Euro/000)<span class=\"_ _1\"></span> Salini Costruttori: Casada S.r.l. 161<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>13<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>CEDIV S.p.A. 2.452<span class=\"fca sc0\"> </span>3.241<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>24<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>132<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>C.Tiburtino 151<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>13<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Dirlan S.r.l. 151<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>18<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>G.A.B.I.RE S.r.l. 3.964<span class=\"fca sc0\"> </span>18.001<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>18<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>732<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Galla Placida S.C.a.r.l. 166<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>13<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Imm. Agricola San Vittorino S.r.l. 214<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>10<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Infernetto S.r.l. 54<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Madonna dei Monti S.r.l. 106<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>17<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Nores S.r.l. 103<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>8<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Plus S.r.l. 208<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>27<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Salini S.p.A. 28<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>28<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Salini Costruttori S.p.A. -<span class=\"fca sc0\"> </span>3.847<span class=\"fca sc0\"> </span>11.955<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>475.768<span class=\"fca sc0\"> </span>136<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(3.679)<span class=\"fca sc0\"> </span>181<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Zeis S.r.l. 416<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>2.509<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>237<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>97<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>C.D.P.: CDP S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>901<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(577)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>647.091<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(7.177)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>CDP Equity S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(379)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Eni S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(179)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(893)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Fincantieri Infrastruc. S.p.A. 37<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(10.790)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(10.713)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Fincantieri Infr. Opere Marittime S.p.A. 63.317<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(63.405)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>91<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Fintecna S.p.A. 120<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(204)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>31<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Gruppo PSC S.p.A. 22.492<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(17.393)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(2)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Poste Italiane S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(3)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(4)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Rete S.r.l. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(231)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(325)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Simest S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(6.309)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(410)<span class=\"fca sc0\"> </span>SNAM Rete gas S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(1.427)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(799)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Terna S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(13.776)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(13.423)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Terna Rete Italia S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7<span class=\"fca sc0\"> </span>(116)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(120)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Altre: 111<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>14<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Totale 94.251<span class=\"fca sc0\"> </span>27.598<span class=\"fca sc0\"> </span>12.863<span class=\"fca sc0\"> </span>(108.480)<span class=\"fca sc0\"> </span>(6.309)<span class=\"fca sc0\"> </span>1.122.859<span class=\"fca sc0\"> </span>705<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(37.135)<span class=\"fca sc0\"> </span>732<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>Per <span class=\"_ _11\"> </span>quanto <span class=\"_ _11\"> </span>attiene <span class=\"_ _11\"> </span>ai <span class=\"_ _11\"> </span>rapporti <span class=\"_ _b\"> </span>con <span class=\"_ _11\"> </span>Salini <span class=\"_ _11\"> </span>Costruttori <span class=\"_ _10\"> </span>e <span class=\"_ _b\"> </span>relative <span class=\"_ _11\"> </span>controllate, <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>medesimi <span class=\"_ _10\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _11\"> </span>rappresentati,<span class=\"_ _1\"></span> soprattutto da contratti<span class=\"_ _1\"></span> di <span class=\"ff1b\">service</span> per <span class=\"_ _0\"></span>lo svolgimento<span class=\"_ _1\"></span> delle attivit\u00e0 di consulenza e assistenza<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>in materia fiscale, amministrati<span class=\"_ _1\"></span>va, societaria, <span class=\"_ _1\"></span>gestione del personale<span class=\"_ _1\"></span>. Con <span class=\"_ _0\"></span>riferimento alle garanzie <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Salini Costruttori si <span class=\"_ _0\"></span>sottolinea che <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>valorizzazi<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>deriva da <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span><span class=\"ff1b\">policy</span> <span class=\"_ _0\"></span>di Gruppo <span class=\"_ _4\"></span>stabilita <span class=\"_ _3\"></span>per il<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ff1b\">pricing<span class=\"ff19\"> <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>garanzie <span class=\"_ _4\"></span><span class=\"ff1b\">intercompany<span class=\"ff19\">, <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>metodologia <span class=\"_ _4\"></span>coerente <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>specificit\u00e0 <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>lle </span></span></span></span>si<span class=\"ls0\">ngole <span class=\"_ _0\"></span>casistiche <span class=\"_ _0\"></span>(quali <span class=\"_ _0\"></span>ad <span class=\"_ _2\"></span>esempio <span class=\"_ _0\"></span>mercato <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>riferimento, <span class=\"_ _0\"></span>tipo <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>entit\u00e0/accordo, <span class=\"_ _0\"></span>tipologia <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>garanzia). <span class=\"_ _0\"></span>Tale </span>policy<span class=\"ff19\"> <span class=\"ff1a\">\u00e8 <span class=\"_ _0\"></span>stata <span class=\"_ _0\"></span>definita in <span class=\"_ _0\"></span>base alle <span class=\"_ _0\"></span>linee guida <span class=\"_ _0\"></span>dell\u2019OCS<span class=\"_ _4\"></span>E <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d \u00e8 <span class=\"_ _0\"></span>soggetta a <span class=\"_ _0\"></span>revisione annuale. Il <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>complessivo<span class=\"_ _1\"></span> </span></span>a carico <span class=\"_ _1\"></span>del G<span class=\"_ _1\"></span>ruppo Web<span class=\"_ _1\"></span>uild, <span class=\"ff1a\">derivant<span class=\"_ _1\"></span>e dall<span class=\"_ _1\"></span>\u2019applicazione <span class=\"_ _1\"></span>della <span class=\"ff1b\">policy<span class=\"ff19\"> <span class=\"_ _1\"></span><span class=\"ff1a\">nell\u2019an<span class=\"_ _1\"></span>no oggetto <span class=\"_ _1\"></span>di com<span class=\"_ _4\"></span>mento, ammonta<span class=\"_ _4\"></span> </span></span></span></span>a \u20ac 3,7 milioni<span class=\"_ _1\"></span>.<span class=\"ff19\"> </span>A <span class=\"_ _2\"></span>partire <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>2020 <span class=\"_ _2\"></span>Cassa <span class=\"_ _0\"></span>Depositi <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>Prestiti <span class=\"_ _2\"></span>S.p.A. <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ntit\u00e0 <span class=\"_ _0\"></span>controllate <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>collegate <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>state <span class=\"_ _2\"></span>iscritte <span class=\"_ _2\"></span>nel registro <span class=\"_ _4\"></span>parti <span class=\"_ _4\"></span>correlate <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span><span class=\"ff1a\">considerazione <span class=\"_ _3\"></span>dell\u2019influenza <span class=\"_ _3\"></span>notevole <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>stessa <span class=\"_ _4\"></span>Cassa <span class=\"_ _4\"></span>Depositi <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Prestiti <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>Webuild </span>S.p.A. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>ra <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>rapporti <span class=\"_ _0\"></span>riepilogati <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>tabella <span class=\"_ _2\"></span>precedente <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>segnalano <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>particolare <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>garanzie <span class=\"_ _0\"></span>emesse <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>CDP riguardanti <span class=\"_ _b\"> </span>garanzie <span class=\"_\"> </span>contr<span class=\"_ _1\"></span>attuali <span class=\"_ _b\"> </span>per <span class=\"_\"> </span>anticipi <span class=\"_\"> </span>cont<span class=\"_ _4\"></span>rat<span class=\"_ _0\"></span>tuali, <span class=\"_\"> </span>buona<span class=\"_ _4\"></span> <span class=\"_\"> </span>esecuzione <span class=\"_ _9\"> </span>la<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>ori <span class=\"_\"> </span>e <span class=\"_ _b\"> </span>altre <span class=\"_\"> </span>a <span class=\"_ _b\"> </span>beneficio <span class=\"_\"> </span>d<span class=\"_ _1\"></span>ei committenti. Si segnalano inolt<span class=\"_ _1\"></span>re, tra i pi\u00f9 signi<span class=\"_ _4\"></span>ficativi: \u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">contratti <span class=\"_ _10\"> </span>di <span class=\"_ _b\"> </span>subappalto <span class=\"_ _10\"> </span>stipulati <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>esercizi <span class=\"_ _11\"> </span>precedenti <span class=\"_ _10\"> </span>con <span class=\"_ _b\"> </span>Fincantieri <span class=\"_ _10\"> </span>nell\u2019ambito <span class=\"_ _10\"> </span>di <span class=\"_ _b\"> </span>commesse <span class=\"_ _10\"> </span>estere </span></span>acquisite attrav<span class=\"_ _1\"></span>erso Astaldi <span class=\"_ _1\"></span>con un c<span class=\"ff1a\">osto comples<span class=\"_ _1\"></span>sivo di \u20ac 10,7 <span class=\"_ _1\"></span>milioni di comp<span class=\"_ _1\"></span>etenza del 2022;<span class=\"ff19\"> </span></span>\u2022<span class=\"ff21\"> <span class=\"_ _15\"> </span><span class=\"ff1a\">attivit\u00e0 svolte <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>Terna, <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>complessivo<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>\u20ac <span class=\"_ _0\"></span>13,4 <span class=\"_ _0\"></span>milioni relative <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>risoluzione di <span class=\"_ _0\"></span>interferenze </span></span>nell\u2019ambito di c<span class=\"_ _1\"></span>ommesse d<span class=\"_ _1\"></span>ell\u2019alta velocit\u00e0<span class=\"_ _1\"></span> in Italia.<span class=\"ff19\"> </span>Le operazioni sop<span class=\"_ _1\"></span>ra descritte sono qualifica<span class=\"_ _1\"></span>bili come Operazio<span class=\"_ _4\"></span>ni Ordinarie e conclus<span class=\"_ _1\"></span>e a condizioni equi<span class=\"_ _1\"></span>valenti a<span class=\"_ _1\"></span> quelle <span class=\"_ _f\"></span>di <span class=\"_ _a\"></span>mercato <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span><span class=\"ff1b\">standard</span>, <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>base <span class=\"_ _f\"></span>alla <span class=\"_ _a\"></span>definizione <span class=\"_ _f\"></span>della <span class=\"_ _a\"></span>Procedura <span class=\"_ _f\"></span>Operazioni <span class=\"_ _a\"></span>Parti <span class=\"_ _f\"></span>Correlate <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>Webuild S.p.A., e come tali<span class=\"_ _1\"></span> esenti dal<span class=\"_ _1\"></span>la procedura st<span class=\"_ _1\"></span>essa. Nel <span class=\"_ _c\"> </span>corso <span class=\"_\"> </span>dell\u2019<span class=\"ff19\">anno <span class=\"_ _c\"> </span>non <span class=\"_\"> </span>sono <span class=\"_ _c\"> </span>state <span class=\"_\"> </span>realizzate <span class=\"_\"> </span>operazioni <span class=\"_\"> </span>di <span class=\"_ _c\"> </span>maggiore <span class=\"_ _c\"> </span>rilevan<span class=\"_ _1\"></span>za <span class=\"_\"> </span>cos\u00ec <span class=\"_ _c\"> </span>come <span class=\"_ _c\"> </span>definite <span class=\"_\"> </span>nella </span>procedura sopra<span class=\"_ _1\"></span> richiamata<span class=\"_ _1\"></span>. La <span class=\"_ _0\"></span>tabella <span class=\"_ _0\"></span>seguente <span class=\"_ _0\"></span>espone <span class=\"_ _0\"></span>l\u2019incidenza avuta <span class=\"_ _2\"></span>dai <span class=\"_ _0\"></span>rapporti con <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>parti <span class=\"_ _2\"></span>correlat<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>Situazione <span class=\"_ _0\"></span>patrimoniale e finanziaria e sul ri<span class=\"_ _1\"></span>sultato economico<span class=\"_ _1\"></span>. Totale 31<span class=\"fca sc0\"> </span>Entit\u00e0 del<span class=\"fca sc0\"> </span>Altre entit\u00e0<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Incidenza<span class=\"fca sc0\"> </span>dicembre 2022<span class=\"fca sc0\"> </span>gruppo<span class=\"fca sc0\"> </span>correlate<span class=\"fca sc0\"> </span>correlate<span class=\"fca sc0\"> </span>(valori in Euro/000)<span class=\"_ _1\"></span> Attivit\u00e0 finanziarie non correnti 518.439<span class=\"fca sc0\"> </span>289.999<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>289.999<span class=\"fca sc0\"> </span>55,9%<span class=\"fca sc0\"> </span>Crediti commerciali 2.886.106<span class=\"fca sc0\"> </span>375.084<span class=\"fca sc0\"> </span>94.251<span class=\"fca sc0\"> </span>469.335<span class=\"fca sc0\"> </span>16,3%<span class=\"fca sc0\"> </span>Attivit\u00e0 finanziarie correnti 441.632<span class=\"fca sc0\"> </span>44.829<span class=\"fca sc0\"> </span>27.598<span class=\"fca sc0\"> </span>72.427<span class=\"fca sc0\"> </span>16,4%<span class=\"fca sc0\"> </span>Altre attivit\u00e0 correnti 916.445<span class=\"fca sc0\"> </span>23.287<span class=\"fca sc0\"> </span>12.863<span class=\"fca sc0\"> </span>36.150<span class=\"fca sc0\"> </span>3,9%<span class=\"fca sc0\"> </span>Attivit\u00e0 non correnti destinate alla vendita e attivit\u00e0 operative cessate 14.540<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Quota non corrente di passivit\u00e0 per leasing 68.829<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>0,0%<span class=\"fca sc0\"> </span>Finanziamenti Bancari 276.267<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.309<span class=\"fca sc0\"> </span>6.309<span class=\"fca sc0\"> </span>2,3%<span class=\"fca sc0\"> </span>Quota corrente di finanziamenti  297.419<span class=\"fca sc0\"> </span>13.382<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>13.382<span class=\"fca sc0\"> </span>4,5%<span class=\"fca sc0\"> </span>Quota corrente di passivit\u00e0 per leasing  71.721<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>0,0%<span class=\"fca sc0\"> </span>Debiti commerciali verso fornitori 3.891.729<span class=\"fca sc0\"> </span>133.595<span class=\"fca sc0\"> </span>108.480<span class=\"fca sc0\"> </span>242.075<span class=\"fca sc0\"> </span>6,2%<span class=\"fca sc0\"> </span>Altre passivit\u00e0 correnti 620.648<span class=\"fca sc0\"> </span>62.852<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>62.852<span class=\"fca sc0\"> </span>10,1%<span class=\"fca sc0\"> </span>Totale Esercizio<span class=\"fca sc0\"> </span>Entit\u00e0 del<span class=\"fca sc0\"> </span>Altre entit\u00e0<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Incidenza<span class=\"fca sc0\"> </span>2022<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>gruppo<span class=\"fca sc0\"> </span>correlate<span class=\"fca sc0\"> </span>correlate<span class=\"fca sc0\"> </span>(valori in Euro/000)<span class=\"_ _1\"></span> Ricavi da contratti verso clienti 7.656.006<span class=\"fca sc0\"> </span>185.398<span class=\"fca sc0\"> </span>454<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>185.851<span class=\"fca sc0\"> </span>2,4%<span class=\"fca sc0\"> </span>Altri proventi 435.147<span class=\"fca sc0\"> </span>60.343<span class=\"fca sc0\"> </span>251<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>60.594<span class=\"fca sc0\"> </span>13,9%<span class=\"fca sc0\"> </span>Costi per acquisti (1.447.185)<span class=\"fca sc0\"> </span>(5)<span class=\"fca sc0\"> </span>(2.893)<span class=\"fca sc0\"> </span>(2.898)<span class=\"fca sc0\"> </span>0,2%<span class=\"fca sc0\"> </span>Subappalti (2.343.223)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(23.262)<span class=\"fca sc0\"> </span>(23.262)<span class=\"fca sc0\"> </span>1,0%<span class=\"fca sc0\"> </span>Costi per servizi (1.947.645)<span class=\"fca sc0\"> </span>(209.412)<span class=\"fca sc0\"> </span>(5.815)<span class=\"fca sc0\"> </span>(215.227)<span class=\"fca sc0\"> </span>11,1%<span class=\"fca sc0\"> </span>Costi del personale (1.447.605)<span class=\"fca sc0\"> </span>(50)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(50)<span class=\"fca sc0\"> </span>0,0%<span class=\"fca sc0\"> </span>Altri costi operativi (322.750)<span class=\"fca sc0\"> </span>(2.309)<span class=\"fca sc0\"> </span>(5.166)<span class=\"fca sc0\"> </span>(7.475)<span class=\"fca sc0\"> </span>2,3%<span class=\"fca sc0\"> </span>Svalutazioni (84.045)<span class=\"fca sc0\"> </span>36<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>36<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-0,2%<span class=\"fca sc0\"> </span>Ammortamenti, accantonamenti  (307.623)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>0,0%<span class=\"fca sc0\"> </span>Proventi finanziari 119.084<span class=\"fca sc0\"> </span>16.978<span class=\"fca sc0\"> </span>1.142<span class=\"fca sc0\"> </span>18.120<span class=\"fca sc0\"> </span>15,2%<span class=\"fca sc0\"> </span>Oneri finanziari (212.642)<span class=\"fca sc0\"> </span>(6.572)<span class=\"fca sc0\"> </span>(410)<span class=\"fca sc0\"> </span>(6.982)<span class=\"fca sc0\"> </span>3,3%<span class=\"fca sc0\"> </span>Rapporti con Amministrato<span class=\"_ _4\"></span>ri, S<span class=\"_ _0\"></span>indaci e Dirigenti co<span class=\"_ _4\"></span>n <span class=\"_ _0\"></span>responsabil<span class=\"_ _1\"></span>it\u00e0 strategiche al 3<span class=\"_ _1\"></span>1 dicembre 2022 Di seguito si ri<span class=\"_ _1\"></span>epilogano i ra<span class=\"_ _1\"></span>pporti con Ammi<span class=\"_ _1\"></span>nistratori, Sinda<span class=\"_ _1\"></span>ci e Dirigenti con resp<span class=\"_ _1\"></span>onsabilit\u00e0 strat<span class=\"_ _1\"></span>egiche. Esercizio 2021<span class=\"fca sc0\"> </span>Esercizio 2022<span class=\"fca sc0\"> </span>Emolumenti /<span class=\"fca sc0\"> </span>Benefici per la<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Emolumenti /<span class=\"fca sc0\"> </span>Benefici per la<span class=\"fca sc0\"> </span>Totale<span class=\"fca sc0\"> </span>Compensi<span class=\"fca sc0\"> </span>cessazione del<span class=\"fca sc0\"> </span>Compensi<span class=\"fca sc0\"> </span>cessazione del<span class=\"fca sc0\"> </span>complessivi per<span class=\"fca sc0\"> </span>rapporto di<span class=\"fca sc0\"> </span>complessivi per<span class=\"fca sc0\"> </span>rapporto di<span class=\"fca sc0\"> </span>l'esercizio<span class=\"fca sc0\"> </span>lavoro e TFR di<span class=\"fca sc0\"> </span>l'esercizio<span class=\"fca sc0\"> </span>lavoro e TFR di<span class=\"fca sc0\"> </span>competenza<span class=\"fca sc0\"> </span>competenza<span class=\"fca sc0\"> </span>dell'esercizio<span class=\"fca sc0\"> </span>dell'esercizio<span class=\"fca sc0\"> </span>(Valori in Euro/00<span class=\"_ _1\"></span>0) Amministratori e Sindaci 6.735<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.735<span class=\"fca sc0\"> </span>8.604<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>8.604<span class=\"fca sc0\"> </span>Dirigenti con responsabilit\u00e0 strategiche 9.537<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>9.537<span class=\"fca sc0\"> </span>13.970<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>13.970<span class=\"fca sc0\"> </span>Totale 16.272<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>16.272<span class=\"fca sc0\"> </span>22.574<span class=\"fca sc0\"> </span>-<span class=\"sc0\"><span class=\"fca sc0\"> </span></span>22.574Bilancio consolida<span class=\"_ _4\"></span>to <span class=\"ff19\"> </span>del Gruppo W<span class=\"_ _5\"></span>ebui<span class=\"_ _0\"></span>ld<span class=\"ff19\"> </span>\u2013<span class=\"ff19\"> </span>Rapporti infr<span class=\"_ _3\"></span>agruppoRapporti patrim<span class=\"_ _0\"></span>oniali al 31 dic<span class=\"_ _0\"></span>embre 2022<span class=\"_ _0\"></span> Finanziame<span class=\"_ _0\"></span>nti<span class=\"fca sc0\"> </span>Scoperti<span class=\"fca sc0\"> </span>bancari, altri<span class=\"fca sc0\"> </span>bancari, quot<span class=\"_ _0\"></span>a<span class=\"fca sc0\"> </span>finanziamenti<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>corrente di<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Debiti<span class=\"fca sc0\"> </span>passivit\u00e0 per<span class=\"fca sc0\"> </span>finanziamenti<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>Crediti<span class=\"fca sc0\"> </span>finanziare non<span class=\"fca sc0\"> </span>finanziare<span class=\"fca sc0\"> </span>Altre attivit\u00e0<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>commerciali<span class=\"fca sc0\"> </span>leasing non<span class=\"fca sc0\"> </span>passivit\u00e0 per<span class=\"fca sc0\"> </span>Altre passivit\u00e0<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>commerciali<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Totale Crediti<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>verso fornitori<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>leasing corren<span class=\"_ _0\"></span>ti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>Totale Debiti<span class=\"fca sc0\"> </span>Valore Netto<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>101 Gaggio Consorzio<span class=\"_ _0\"></span> 503.330<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>503.330<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>503.330<span class=\"fca sc0\"> </span>Acciona Construccion <span class=\"_ _0\"></span>S.A. Y Webuild S<span class=\"_ _0\"></span>.p.A. UTE<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>383.112<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>383.112<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>383.112<span class=\"fca sc0\"> </span>Aegek-Impregilo-A<span class=\"_ _0\"></span>slom Joint Venture<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.207<span class=\"fca sc0\"> </span>1.207<span class=\"fca sc0\"> </span>(1.207)<span class=\"fca sc0\"> </span>Aguas del Gran Buenos Aire<span class=\"_ _0\"></span>s S.A. (in liq.)<span class=\"_ _0\"></span> 11.829<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>27.874<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>39.703<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>19.212<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>19.212<span class=\"fca sc0\"> </span>20.491<span class=\"fca sc0\"> </span>AM S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> 115.659<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>115.659<span class=\"fca sc0\"> </span>201.572<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>201.572<span class=\"fca sc0\"> </span>(85.913)<span class=\"fca sc0\"> </span>Ankara Etlik Hastane Isletme <span class=\"_ _0\"></span>Ve Bakim Ano<span class=\"_ _0\"></span>nim Sirketi<span class=\"_ _0\"></span> 3.213.000<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.213.000<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.213.000<span class=\"fca sc0\"> </span>Arge BBT - Baulos H<span class=\"_ _0\"></span>41 - Sillschlucht - <span class=\"_ _0\"></span>Pfons 640.605<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>640.605<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.004.291<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.004.291<span class=\"fca sc0\"> </span>(4.363.686)<span class=\"fca sc0\"> </span>Arge Haupttunnel Eyholz<span class=\"_ _0\"></span> 1.632.141<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.632.141<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.632.141<span class=\"fca sc0\"> </span>Arge Secondo Tubo<span class=\"_ _0\"></span> 1.668.939<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.668.939<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>609.323<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>609.323<span class=\"fca sc0\"> </span>1.059.616<span class=\"fca sc0\"> </span>Asocierea Astaldi - <span class=\"_ _0\"></span>Euroconstruct Tra<span class=\"_ _0\"></span>ding 98<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.662<span class=\"fca sc0\"> </span>2.662<span class=\"fca sc0\"> </span>(2.662)<span class=\"fca sc0\"> </span>Asocierea Astaldi S.p.A<span class=\"_ _0\"></span>-IHI Infrastructure <span class=\"_ _0\"></span>Systems SO, Ltd. (Braila<span class=\"_ _0\"></span>) 785.802<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.561<span class=\"fca sc0\"> </span>31.301<span class=\"fca sc0\"> </span>820.664<span class=\"fca sc0\"> </span>3.981<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.375.054<span class=\"fca sc0\"> </span>1.379.035<span class=\"fca sc0\"> </span>(558.371)<span class=\"fca sc0\"> </span>Asocierea Astaldi S.p.A. <span class=\"_ _0\"></span>-Euroconstruct Tr<span class=\"_ _0\"></span>ading 98 S.r.l. <span class=\"_ _0\"></span>- RCV Global <span class=\"_ _0\"></span>Group S.r.l. (Piata<span class=\"_ _0\"></span> Sudului)<span class=\"_ _0\"></span> 549.059<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>816.379<span class=\"fca sc0\"> </span>52<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>1.365.490<span class=\"fca sc0\"> </span>13.227<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>25.239<span class=\"fca sc0\"> </span>38.466<span class=\"fca sc0\"> </span>1.327.024<span class=\"fca sc0\"> </span>Asocierea Joint Venture <span class=\"_ _0\"></span>Webuild S.p.A. <span class=\"_ _0\"></span>- Max Bogl (Medgidi<span class=\"_ _0\"></span>a-Costanza<span class=\"_ _0\"></span>) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>16.894<span class=\"fca sc0\"> </span>3.564<span class=\"fca sc0\"> </span>20.458<span class=\"fca sc0\"> </span>24.347<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>24.347<span class=\"fca sc0\"> </span>(3.889)<span class=\"fca sc0\"> </span>Asocierea Lot 3 FCC-We<span class=\"_ _0\"></span>build - Conve<span class=\"_ _0\"></span>nsa     3.767.749<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.767.749<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.767.749<span class=\"fca sc0\"> </span>Asocierea Webuild S.p.A.<span class=\"_ _0\"></span> <span class=\"ff1a\">\u2013</span> Max Boegl R<span class=\"_ _0\"></span>omania S.r.l. <span class=\"_ _0\"></span><span class=\"ff1a\">\u2013</span> Astalrom Sa <span class=\"ff1a\">\u2013</span> C<span class=\"_ _0\"></span>onsitrans S.r.l. (<span class=\"_ _0\"></span>Ogra-Campia Turzii<span class=\"_ _0\"></span>)<span class=\"fca sc0\"> </span>3.713.574<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.344.207<span class=\"fca sc0\"> </span>969.670<span class=\"fca sc0\"> </span>6.027.451<span class=\"fca sc0\"> </span>45.413<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.165<span class=\"fca sc0\"> </span>46.578<span class=\"fca sc0\"> </span>5.980.873<span class=\"fca sc0\"> </span>Asocierea Webuild-F<span class=\"_ _0\"></span>CC-Salcef, lot 2\u00b0a<span class=\"_ _0\"></span> 3.115.566<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>699.804<span class=\"fca sc0\"> </span>7.182<span class=\"fca sc0\"> </span>3.822.552<span class=\"fca sc0\"> </span>163.635<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.045<span class=\"fca sc0\"> </span>931.670<span class=\"fca sc0\"> </span>1.096.350<span class=\"fca sc0\"> </span>2.726.202<span class=\"fca sc0\"> </span>Asocierea Webuild-F<span class=\"_ _0\"></span>CC-Salcef, lot 2\u00b0b<span class=\"_ _0\"></span> 2.990.640<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>156.194<span class=\"fca sc0\"> </span>2.016.025<span class=\"fca sc0\"> </span>5.162.859<span class=\"fca sc0\"> </span>130.642<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>174.380<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>305.022<span class=\"fca sc0\"> </span>4.857.837<span class=\"fca sc0\"> </span>Asocierea Webuild-F<span class=\"_ _0\"></span>CC-UTI-ACTIV <span class=\"_ _0\"></span>(Metro 5)  1.404.174<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.141.799<span class=\"fca sc0\"> </span>1.224.246<span class=\"fca sc0\"> </span>3.770.219<span class=\"fca sc0\"> </span>52.424<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>218.745<span class=\"fca sc0\"> </span>271.169<span class=\"fca sc0\"> </span>3.499.050<span class=\"fca sc0\"> </span>Asse Sangro Consorzi<span class=\"_ _0\"></span>o (in liq.) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>22.134<span class=\"fca sc0\"> </span>22.134<span class=\"fca sc0\"> </span>(22.134)<span class=\"fca sc0\"> </span>Associazione Astaldi-<span class=\"_ _0\"></span>SOMET-TIAB-UTI<span class=\"_ _0\"></span> GRUP -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>569<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>569<span class=\"fca sc0\"> </span>(569)<span class=\"fca sc0\"> </span>Astadim S.C. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.136<span class=\"fca sc0\"> </span>3.136<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.136<span class=\"fca sc0\"> </span>Astaldi S.p.A. <span class=\"ff1a\">\u2013</span> Astalr<span class=\"_ _0\"></span>om S.A. Joint Venture <span class=\"_ _0\"></span>(Mihai Bravu)<span class=\"_ _0\"></span> 62.917<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>543.337<span class=\"fca sc0\"> </span>606.254<span class=\"fca sc0\"> </span>6.630<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>652.546<span class=\"fca sc0\"> </span>427<span class=\"fca sc0\"> </span>659.603<span class=\"fca sc0\"> </span>(53.349)<span class=\"fca sc0\"> </span>Astaldi-Gulermak Joint <span class=\"_ _0\"></span>Venture 73.810<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.034.249<span class=\"fca sc0\"> </span>1.108.059<span class=\"fca sc0\"> </span>4.431<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.431<span class=\"fca sc0\"> </span>1.103.628<span class=\"fca sc0\"> </span>Astaldi-SC Euroconstruc<span class=\"_ _0\"></span>t Tranding 98-<span class=\"_ _0\"></span>SC Astalrom Asocierea <span class=\"_ _0\"></span>(Orastie - <span class=\"_ _0\"></span>Sibiu) 18.657<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.375<span class=\"fca sc0\"> </span>24.032<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>287.058<span class=\"fca sc0\"> </span>7.352<span class=\"fca sc0\"> </span>294.410<span class=\"fca sc0\"> </span>(270.378)<span class=\"fca sc0\"> </span>Astaldi-Tukerler Ortak <span class=\"_ _0\"></span>Girisimi Joint Venture<span class=\"_ _0\"></span> 73.049<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.073<span class=\"fca sc0\"> </span>76.122<span class=\"fca sc0\"> </span>45.379<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>45.379<span class=\"fca sc0\"> </span>30.743<span class=\"fca sc0\"> </span>Astaldi-UTI-Romairport<span class=\"_ _0\"></span> Joint Venture (Clui <span class=\"_ _0\"></span>Napoca)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.275<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.275<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.275<span class=\"fca sc0\"> </span>Aster Astaldi-TIM-Ter<span class=\"_ _0\"></span>momeccanic<span class=\"_ _0\"></span>a Ecologica -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>283.747<span class=\"fca sc0\"> </span>283.747<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>88.221<span class=\"fca sc0\"> </span>88.221<span class=\"fca sc0\"> </span>195.526<span class=\"fca sc0\"> </span>Aster Dantiscum<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>160.879<span class=\"fca sc0\"> </span>160.879<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>160.879<span class=\"fca sc0\"> </span>Aster Resovia TM e Termome<span class=\"_ _0\"></span>ccanca Ecolog<span class=\"_ _0\"></span>ica Astaldi S.C.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>149.722<span class=\"fca sc0\"> </span>1.669.640<span class=\"fca sc0\"> </span>1.819.362<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.778<span class=\"fca sc0\"> </span>1.778<span class=\"fca sc0\"> </span>1.817.584<span class=\"fca sc0\"> </span>Autopistas del Sol S.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>10<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>10<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(10)<span class=\"fca sc0\"> </span>Avola S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> 78.291<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>84.192<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>162.483<span class=\"fca sc0\"> </span>162.482<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>162.482<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>Avrasya Metro Grubu <span class=\"_ _0\"></span>- AMG Joint Ve<span class=\"_ _0\"></span>nture 52.438<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>55.486<span class=\"fca sc0\"> </span>107.924<span class=\"fca sc0\"> </span>616<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>616<span class=\"fca sc0\"> </span>107.308<span class=\"fca sc0\"> </span>Avrasya Metro Grubu S<span class=\"_ _0\"></span>.r.l . (in Liq.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>106.821<span class=\"fca sc0\"> </span>106.821<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1<span class=\"fca sc0\"> </span>106.820<span class=\"fca sc0\"> </span>Brennero Tunnel Constructi<span class=\"_ _0\"></span>on S.C. a r.l.<span class=\"_ _0\"></span> 3.689.542<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.689.542<span class=\"fca sc0\"> </span>36.726.836<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>164<span class=\"fca sc0\"> </span>36.727.000<span class=\"fca sc0\"> </span>(33.037.458)<span class=\"fca sc0\"> </span>BSS Joint Venture -<span class=\"_ _0\"></span> Air Academy project<span class=\"_ _0\"></span> 276.478<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>276.478<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>276.478<span class=\"fca sc0\"> </span>BSS-KSAB Joint Venture<span class=\"_ _0\"></span> 126.255<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>126.255<span class=\"fca sc0\"> </span>18.674<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>18.674<span class=\"fca sc0\"> </span>107.581<span class=\"fca sc0\"> </span>C.F.M. S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> 73.273<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>73.273<span class=\"fca sc0\"> </span>54.645<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>54.645<span class=\"fca sc0\"> </span>18.628<span class=\"fca sc0\"> </span>C.I.T.I.E.  Consorzio In<span class=\"_ _0\"></span>st. Tec. Idr. Elettr. Soc<span class=\"_ _0\"></span>. Cooperativa (in liq.) <span class=\"_ _0\"></span> 63.790<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>63.790<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>63.790<span class=\"fca sc0\"> </span>C.P.R.2 -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>53.203<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>53.203<span class=\"fca sc0\"> </span>309.945<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>309.945<span class=\"fca sc0\"> </span>(256.742)<span class=\"fca sc0\"> </span>C.P.R.3 -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(1.848)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(1.848)<span class=\"fca sc0\"> </span>1.848<span class=\"fca sc0\"> </span>Rapporti patrim<span class=\"_ _0\"></span>oniali al 31 dic<span class=\"_ _0\"></span>embre 2022<span class=\"_ _0\"></span> Finanziame<span class=\"_ _0\"></span>nti<span class=\"fca sc0\"> </span>Scoperti<span class=\"fca sc0\"> </span>bancari, altri<span class=\"fca sc0\"> </span>bancari, quot<span class=\"_ _0\"></span>a<span class=\"fca sc0\"> </span>finanziamenti<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>corrente di<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Debiti<span class=\"fca sc0\"> </span>passivit\u00e0 per<span class=\"fca sc0\"> </span>finanziamenti<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>Crediti<span class=\"fca sc0\"> </span>finanziare non<span class=\"fca sc0\"> </span>finanziare<span class=\"fca sc0\"> </span>Altre attivit\u00e0<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>commerciali<span class=\"fca sc0\"> </span>leasing non<span class=\"fca sc0\"> </span>passivit\u00e0 per<span class=\"fca sc0\"> </span>Altre passivit\u00e0<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>commerciali<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Totale Crediti<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>verso fornitori<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>leasing corren<span class=\"_ _0\"></span>ti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>Totale Debiti<span class=\"fca sc0\"> </span>Valore Netto<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Centoquattro S.C. a r.l.<span class=\"_ _0\"></span> 828.833<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>828.833<span class=\"fca sc0\"> </span>2.764.349<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.764.349<span class=\"fca sc0\"> </span>(1.935.516)<span class=\"fca sc0\"> </span>Centotre S.C. a r.l.<span class=\"_ _0\"></span> 85.119<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>85.119<span class=\"fca sc0\"> </span>2.263.396<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.263.396<span class=\"fca sc0\"> </span>(2.178.277)<span class=\"fca sc0\"> </span>Churchill Construction Co<span class=\"_ _0\"></span>nsortium<span class=\"_ _0\"></span> 14.894<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>14.894<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>14.894<span class=\"fca sc0\"> </span>Churchill Hospital Joint Ve<span class=\"_ _0\"></span>nture 98.768<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>98.768<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.694.688<span class=\"fca sc0\"> </span>2.694.688<span class=\"fca sc0\"> </span>(2.595.920)<span class=\"fca sc0\"> </span>Civil Works Joint Venture<span class=\"_ _0\"></span> 337.209<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>10.470<span class=\"fca sc0\"> </span>347.679<span class=\"fca sc0\"> </span>67.029<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(250.693)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(183.664)<span class=\"fca sc0\"> </span>531.343<span class=\"fca sc0\"> </span>CMS Consorzio 853.851<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>853.851<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>853.851<span class=\"fca sc0\"> </span>CO.SAT S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> 68.489<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>68.489<span class=\"fca sc0\"> </span>433.142<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>433.142<span class=\"fca sc0\"> </span>(364.653)<span class=\"fca sc0\"> </span>Col De Roches -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.167.868<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.167.868<span class=\"fca sc0\"> </span>299.476<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>299.476<span class=\"fca sc0\"> </span>868.392<span class=\"fca sc0\"> </span>Colli Albani S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) 333.345<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>10.000<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>343.345<span class=\"fca sc0\"> </span>343.345<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>343.345<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Connect 6iX Contractor<span class=\"_ _0\"></span> Joint Venture<span class=\"_ _0\"></span> 848.392<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>848.392<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>848.392<span class=\"fca sc0\"> </span>Connect 6iX General Partne<span class=\"_ _0\"></span>rship<span class=\"_ _0\"></span> 47.606<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>47.606<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>47.606<span class=\"fca sc0\"> </span>Consorcio Ana Cua<span class=\"_ _0\"></span> 164.554<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>973.041<span class=\"fca sc0\"> </span>738.328<span class=\"fca sc0\"> </span>1.875.923<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.875.923<span class=\"fca sc0\"> </span>Consorcio Contuy Medio<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>457.849<span class=\"fca sc0\"> </span>122<span class=\"fca sc0\"> </span>457.971<span class=\"fca sc0\"> </span>48.059<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>61.116<span class=\"fca sc0\"> </span>109.175<span class=\"fca sc0\"> </span>348.796<span class=\"fca sc0\"> </span>Consorcio Contuy Medio<span class=\"_ _0\"></span> Grupo A C.I. S.p.A.<span class=\"_ _0\"></span> Ghella Sogene C.A.<span class=\"_ _0\"></span>, Otaola C.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.584<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.584<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.584<span class=\"fca sc0\"> </span>Consorcio Europeo Ho<span class=\"_ _0\"></span>spital de Chinandega<span class=\"_ _0\"></span> 670.052<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.127.571<span class=\"fca sc0\"> </span>1.797.623<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>111.458<span class=\"fca sc0\"> </span>111.458<span class=\"fca sc0\"> </span>1.686.165<span class=\"fca sc0\"> </span>Consorcio Federici/Im<span class=\"_ _0\"></span>presit/Ice Cochabam<span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>100.805<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>100.805<span class=\"fca sc0\"> </span>(100.805)<span class=\"fca sc0\"> </span>Consorcio Grupo Cont<span class=\"_ _0\"></span>uy-Proyectos y O<span class=\"_ _0\"></span>bras de F<span class=\"_ _0\"></span>errocarriles 240.620<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>47.436<span class=\"fca sc0\"> </span>288.056<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>28.572<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>28.572<span class=\"fca sc0\"> </span>259.484<span class=\"fca sc0\"> </span>Consorcio OIV-TO<span class=\"_ _0\"></span>COMA -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>797.923<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>797.923<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7.319.138<span class=\"fca sc0\"> </span>7.319.138<span class=\"fca sc0\"> </span>(6.521.215)<span class=\"fca sc0\"> </span>Consorcio Rio Mant<span class=\"_ _0\"></span>aro  736.056<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.495.734<span class=\"fca sc0\"> </span>40.387<span class=\"fca sc0\"> </span>3.272.177<span class=\"fca sc0\"> </span>317<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>317<span class=\"fca sc0\"> </span>3.271.860<span class=\"fca sc0\"> </span>Consorcio Rio Urubam<span class=\"_ _0\"></span>ba -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>35.520<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>35.520<span class=\"fca sc0\"> </span>(35.520)<span class=\"fca sc0\"> </span>Consorcio V.I.T. - T<span class=\"_ _0\"></span>ocoma -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.589.563<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.589.563<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.589.563<span class=\"fca sc0\"> </span>Consorcio V.I.T. Caroni <span class=\"_ _0\"></span>- Tocoma<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.297.996<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.297.996<span class=\"fca sc0\"> </span>(1.297.996)<span class=\"fca sc0\"> </span>Consortium CSC S.A<span class=\"_ _0\"></span>.-Zuttion Constructio<span class=\"_ _0\"></span>n S.A. 204.761<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>204.761<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>204.761<span class=\"fca sc0\"> </span>Consortium Front Sud T<span class=\"_ _0\"></span>ETO3<span class=\"_ _0\"></span> 84.349<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>84.349<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>84.349<span class=\"fca sc0\"> </span>Consortium Ouest T<span class=\"_ _0\"></span>ETO4 46.764<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>46.764<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>46.764<span class=\"fca sc0\"> </span>Consorzio ACE Chiass<span class=\"_ _0\"></span>o 2 31.614<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>31.614<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>31.614<span class=\"fca sc0\"> </span>Consorzio ACE Chiass<span class=\"_ _0\"></span>o 711.764<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>711.764<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>711.764<span class=\"fca sc0\"> </span>Consorzio Astaldi-F<span class=\"_ _0\"></span>ederici-Todini (i<span class=\"_ _0\"></span>n liq.) 155.473<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>300.000<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>455.473<span class=\"fca sc0\"> </span>36.614<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>36.614<span class=\"fca sc0\"> </span>418.859<span class=\"fca sc0\"> </span>Consorzio Astaldi-F<span class=\"_ _0\"></span>ederici-Todini K<span class=\"_ _0\"></span>ramis 5.218.402<span class=\"fca sc0\"> </span>2.584.250<span class=\"fca sc0\"> </span>302.937<span class=\"fca sc0\"> </span>4.331.921<span class=\"fca sc0\"> </span>12.437.510<span class=\"fca sc0\"> </span>1.715.987<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.715.987<span class=\"fca sc0\"> </span>10.721.523<span class=\"fca sc0\"> </span>Consorzio Centro Un<span class=\"_ _0\"></span>o (in liq.) 52.108<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>52.108<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>52.108<span class=\"fca sc0\"> </span>Consorzio Consarno<span class=\"_ _0\"></span> 57.296<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>52.566<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>109.862<span class=\"fca sc0\"> </span>14.722<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>14.722<span class=\"fca sc0\"> </span>95.140<span class=\"fca sc0\"> </span>Consorzio Constructor <span class=\"_ _0\"></span>M2 Lima (12.859)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(12.859)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(12.859)<span class=\"fca sc0\"> </span>Consorzio Costruttori T<span class=\"_ _0\"></span>EEM -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>156<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>156<span class=\"fca sc0\"> </span>(156)<span class=\"fca sc0\"> </span>Consorzio del Sinni<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>29.999<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>29.999<span class=\"fca sc0\"> </span>(29.999)<span class=\"fca sc0\"> </span>Consorzio di Penta Ugo <span class=\"_ _0\"></span>Vitolo (in liq.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>699<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>699<span class=\"fca sc0\"> </span>(699)<span class=\"fca sc0\"> </span>Consorzio EPC  655.842<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>655.842<span class=\"fca sc0\"> </span>137.511<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>137.511<span class=\"fca sc0\"> </span>518.331<span class=\"fca sc0\"> </span>Consorzio Ferrofir (in liq<span class=\"_ _0\"></span>.) 190.963<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>190.963<span class=\"fca sc0\"> </span>30.852<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>30.852<span class=\"fca sc0\"> </span>160.111<span class=\"fca sc0\"> </span>Consorzio Fonomen<span class=\"_ _0\"></span> 471.733<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>471.733<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>471.733<span class=\"fca sc0\"> </span>Consorzio Gdansk<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>429.260<span class=\"fca sc0\"> </span>429.260<span class=\"fca sc0\"> </span>4.650<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>130.170<span class=\"fca sc0\"> </span>134.820<span class=\"fca sc0\"> </span>294.440<span class=\"fca sc0\"> </span>Consorzio GI.IT. (in liq.)<span class=\"_ _0\"></span> 124.683<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>124.683<span class=\"fca sc0\"> </span>89.365<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>89.365<span class=\"fca sc0\"> </span>35.318<span class=\"fca sc0\"> </span>Rapporti patrim<span class=\"_ _0\"></span>oniali al 31 dic<span class=\"_ _0\"></span>embre 2022<span class=\"_ _0\"></span> Finanziame<span class=\"_ _0\"></span>nti<span class=\"fca sc0\"> </span>Scoperti<span class=\"fca sc0\"> </span>bancari, altri<span class=\"fca sc0\"> </span>bancari, quot<span class=\"_ _0\"></span>a<span class=\"fca sc0\"> </span>finanziamenti<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>corrente di<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Debiti<span class=\"fca sc0\"> </span>passivit\u00e0 per<span class=\"fca sc0\"> </span>finanziamenti<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>Crediti<span class=\"fca sc0\"> </span>finanziare non<span class=\"fca sc0\"> </span>finanziare<span class=\"fca sc0\"> </span>Altre attivit\u00e0<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>commerciali<span class=\"fca sc0\"> </span>leasing non<span class=\"fca sc0\"> </span>passivit\u00e0 per<span class=\"fca sc0\"> </span>Altre passivit\u00e0<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>commerciali<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Totale Crediti<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>verso fornitori<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>leasing corren<span class=\"_ _0\"></span>ti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>Totale Debiti<span class=\"fca sc0\"> </span>Valore Netto<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Consorzio Groupemen<span class=\"_ _0\"></span>t Lesi-Dipent<span class=\"_ _0\"></span>a  -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>15<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>15<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>(15)<span class=\"fca sc0\"> </span>Consorzio Iricav Uno (in<span class=\"_ _0\"></span> liq.) 9.239<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>9.239<span class=\"fca sc0\"> </span>179.212<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>179.212<span class=\"fca sc0\"> </span>(169.973)<span class=\"fca sc0\"> </span>Consorzio Ital.Co.Cer.  <span class=\"_ _0\"></span>(in Liq.) 37.612<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>37.612<span class=\"fca sc0\"> </span>72.464<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>72.464<span class=\"fca sc0\"> </span>(34.852)<span class=\"fca sc0\"> </span>Consorzio Kallidromo<span class=\"_ _0\"></span> 38.232<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>38.232<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>38.232<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>38.232<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Lublino  (Astaldi <span class=\"_ _0\"></span>- PBDIM)<span class=\"_ _0\"></span> 16.265<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>257.676<span class=\"fca sc0\"> </span>273.941<span class=\"fca sc0\"> </span>33<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>330.022<span class=\"fca sc0\"> </span>330.055<span class=\"fca sc0\"> </span>(56.114)<span class=\"fca sc0\"> </span>Consorzio Masnan<span class=\"_ _0\"></span> 1.333.899<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.333.899<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.333.899<span class=\"fca sc0\"> </span>Consorzio MEGE 1.146.620<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.146.620<span class=\"fca sc0\"> </span>609.323<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>609.323<span class=\"fca sc0\"> </span>537.297<span class=\"fca sc0\"> </span>Consorzio MM4<span class=\"_ _0\"></span> 10.302.018<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>10.302.018<span class=\"fca sc0\"> </span>2.544.307<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.544.307<span class=\"fca sc0\"> </span>7.757.711<span class=\"fca sc0\"> </span>Consorzio Novocen (in liq.<span class=\"_ _0\"></span>) 166.743<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>22.419<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>189.162<span class=\"fca sc0\"> </span>189.162<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>189.162<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Obrainsa -<span class=\"_ _0\"></span> Astaldi 32.924<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.582.540<span class=\"fca sc0\"> </span>5.067.114<span class=\"fca sc0\"> </span>8.682.578<span class=\"fca sc0\"> </span>94.419<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>94.419<span class=\"fca sc0\"> </span>8.588.159<span class=\"fca sc0\"> </span>Consorzio Portale Vezi<span class=\"_ _0\"></span>a (CPV Lotto 854)<span class=\"_ _0\"></span> 17.636<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>17.636<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>17.636<span class=\"fca sc0\"> </span>Consorzio Probin<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.114.974<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.114.974<span class=\"fca sc0\"> </span>(2.114.974)<span class=\"fca sc0\"> </span>Consorzio Sarda Co<span class=\"_ _0\"></span>struzioni Generali -<span class=\"_ _0\"></span> SACOGEN<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7.549<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7.549<span class=\"fca sc0\"> </span>42.524<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>42.524<span class=\"fca sc0\"> </span>(34.975)<span class=\"fca sc0\"> </span>Consorzio Sotpass Bes<span class=\"_ _0\"></span>s 1.016.056<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.016.056<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.016.056<span class=\"fca sc0\"> </span>Consorzio Torretta<span class=\"_ _0\"></span> 616.228<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>616.228<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>616.228<span class=\"fca sc0\"> </span>Consorzio Tratta Determi<span class=\"_ _0\"></span>nante Citt\u00e0 Vitale <span class=\"_ _0\"></span>- TRA<span class=\"_ _0\"></span>.DE.CIV 1.161.437<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.161.437<span class=\"fca sc0\"> </span>598.493<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>598.493<span class=\"fca sc0\"> </span>562.944<span class=\"fca sc0\"> </span>Consorzio Trevi - S.<span class=\"_ _0\"></span>G.F. INC per Napoli<span class=\"_ _0\"></span> 298.461<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>298.461<span class=\"fca sc0\"> </span>5.880<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.880<span class=\"fca sc0\"> </span>292.581<span class=\"fca sc0\"> </span>Consorzio Venezia Nuova<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.268<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.268<span class=\"fca sc0\"> </span>(6.268)<span class=\"fca sc0\"> </span>Consorzio Vertiaz 3.459.433<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.459.433<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.741.952<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.741.952<span class=\"fca sc0\"> </span>717.481<span class=\"fca sc0\"> </span>Consorzio Zeb<span class=\"_ _0\"></span> 533.547<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>533.547<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>533.547<span class=\"fca sc0\"> </span>CS Consorzio 949.731<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>949.731<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>949.731<span class=\"fca sc0\"> </span>Depurazione Palermo S.<span class=\"_ _0\"></span>C. a r.l. (in liq.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.615<span class=\"fca sc0\"> </span>3.615<span class=\"fca sc0\"> </span>(3.615)<span class=\"fca sc0\"> </span>Diga di Blufi S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) 6.831.587<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.831.587<span class=\"fca sc0\"> </span>5.484.488<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.484.488<span class=\"fca sc0\"> </span>1.347.099<span class=\"fca sc0\"> </span>Dolomiti Webuild Impleni<span class=\"_ _0\"></span>a 23.397.526<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.313<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>23.403.839<span class=\"fca sc0\"> </span>12.169.008<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>447.945<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>12.616.953<span class=\"fca sc0\"> </span>10.786.886<span class=\"fca sc0\"> </span>E.R. Impregilo/Dumez y A<span class=\"_ _0\"></span>sociados para Yaci<span class=\"_ _0\"></span>ret\u00ea <span class=\"_ _0\"></span>- ERIDAY 18.827.503<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.933.171<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>20.760.674<span class=\"fca sc0\"> </span>47.619<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>14.179.502<span class=\"fca sc0\"> </span>14.227.121<span class=\"fca sc0\"> </span>6.533.553<span class=\"fca sc0\"> </span>Ecosarno S.C. a r.l. (in Liq.<span class=\"_ _0\"></span>) 44.471<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>44.471<span class=\"fca sc0\"> </span>41.588<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>41.588<span class=\"fca sc0\"> </span>2.883<span class=\"fca sc0\"> </span>Emittenti Titoli S.p.A. (in liq<span class=\"_ _0\"></span>.) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>247.575<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>247.575<span class=\"fca sc0\"> </span>(247.575)<span class=\"fca sc0\"> </span>Enecor S.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7.957<span class=\"fca sc0\"> </span>7.957<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7.957<span class=\"fca sc0\"> </span>Etlik Hastane P.A. S.r.l.<span class=\"_ _0\"></span> 40.495<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>40.495<span class=\"fca sc0\"> </span>1.425.859<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.425.859<span class=\"fca sc0\"> </span>(1.385.364)<span class=\"fca sc0\"> </span>Eurolink S.C.p.A. 10.301.924<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>10.301.924<span class=\"fca sc0\"> </span>15.597.774<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>15.597.774<span class=\"fca sc0\"> </span>(5.295.850)<span class=\"fca sc0\"> </span>FCC - Webuild Constanza<span class=\"_ _0\"></span> Bypass 527.333<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>173.413<span class=\"fca sc0\"> </span>10.158<span class=\"fca sc0\"> </span>710.904<span class=\"fca sc0\"> </span>73.902<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>73.902<span class=\"fca sc0\"> </span>637.002<span class=\"fca sc0\"> </span>FCC Construccion S.A. <span class=\"_ _0\"></span><span class=\"ff1a\">\u2013</span> Webuild S.p.A., J<span class=\"_ _0\"></span>oint Venture (Ar<span class=\"_ _0\"></span>ad - Timiso<span class=\"_ _0\"></span>ara) 489.162<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>174.505<span class=\"fca sc0\"> </span>5.319<span class=\"fca sc0\"> </span>668.986<span class=\"fca sc0\"> </span>39.150<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>39.150<span class=\"fca sc0\"> </span>629.836<span class=\"fca sc0\"> </span>Fisia Abeima LLC<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7.052.512<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7.052.512<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7.052.512<span class=\"fca sc0\"> </span>Fisia Abeima Salalah Joint Vent<span class=\"_ _0\"></span>ure<span class=\"_ _0\"></span> 214.648<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>214.648<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>214.648<span class=\"fca sc0\"> </span>Fisia GS Inima (Al Ghubr<span class=\"_ _0\"></span>a) LLC -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>110.960<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>110.960<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>110.960<span class=\"fca sc0\"> </span>Fisia Italimpianti fil. Argentin<span class=\"_ _0\"></span>a-Acci<span class=\"_ _0\"></span>ona Agua fil. Argentin<span class=\"_ _0\"></span>a UTE 53.655<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>53.655<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>53.655<span class=\"fca sc0\"> </span>Fosso Canna S.C. a r.l. (in li<span class=\"_ _0\"></span>q.) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>77.755<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>77.755<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>77.755<span class=\"fca sc0\"> </span>Gaziantep Hastanesi Islet<span class=\"_ _0\"></span>me Ve Bakim Hizme<span class=\"_ _0\"></span>tleri (299.993)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>299.993<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Gebze-<span class=\"ff1a\">\u0130zmir Otoyolu \u0130<span class=\"_ _0\"></span>n\u015faati (NOMAYG) Adi <span class=\"_ _0\"></span>Ortakligi<span class=\"_ _0\"></span></span> 513<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>168<span class=\"fca sc0\"> </span>681<span class=\"fca sc0\"> </span>2.553<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>15.126<span class=\"fca sc0\"> </span>17.679<span class=\"fca sc0\"> </span>(16.998)<span class=\"fca sc0\"> </span>Generalny Wykonawca Salini <span class=\"_ _0\"></span>Polska - <span class=\"_ _0\"></span>Impregilo - K<span class=\"_ _0\"></span>obylarnia S.A.<span class=\"_ _0\"></span> 3.467<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.467<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.467<span class=\"fca sc0\"> </span>Rapporti patrim<span class=\"_ _0\"></span>oniali al 31 dic<span class=\"_ _0\"></span>embre 2022<span class=\"_ _0\"></span> Finanziame<span class=\"_ _0\"></span>nti<span class=\"fca sc0\"> </span>Scoperti<span class=\"fca sc0\"> </span>bancari, altri<span class=\"fca sc0\"> </span>bancari, quot<span class=\"_ _0\"></span>a<span class=\"fca sc0\"> </span>finanziamenti<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>corrente di<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Debiti<span class=\"fca sc0\"> </span>passivit\u00e0 per<span class=\"fca sc0\"> </span>finanziamenti<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>Crediti<span class=\"fca sc0\"> </span>finanziare non<span class=\"fca sc0\"> </span>finanziare<span class=\"fca sc0\"> </span>Altre attivit\u00e0<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>commerciali<span class=\"fca sc0\"> </span>leasing non<span class=\"fca sc0\"> </span>passivit\u00e0 per<span class=\"fca sc0\"> </span>Altre passivit\u00e0<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>commerciali<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Totale Crediti<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>verso fornitori<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>leasing corren<span class=\"_ _0\"></span>ti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>Totale Debiti<span class=\"fca sc0\"> </span>Valore Netto<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Ghazi-Barotha Contract<span class=\"_ _0\"></span>ors Joint Vent<span class=\"_ _0\"></span>ure 4.748<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.748<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.748<span class=\"fca sc0\"> </span>Groupement Astaldi-<span class=\"_ _0\"></span>Somatra Get (G<span class=\"_ _0\"></span>.A.S.) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>22.945<span class=\"fca sc0\"> </span>22.945<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>22.945<span class=\"fca sc0\"> </span>Grupo Empresas Itali<span class=\"_ _0\"></span>anas - GEI<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>160.229<span class=\"fca sc0\"> </span>585.393<span class=\"fca sc0\"> </span>745.622<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>16.565<span class=\"fca sc0\"> </span>16.565<span class=\"fca sc0\"> </span>729.057<span class=\"fca sc0\"> </span>Grupo Unidos Por <span class=\"_ _0\"></span>El Canal S.A. 40.468.919<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>40.468.919<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>40.468.919<span class=\"fca sc0\"> </span>I 405 Partners Joint Ven<span class=\"_ _0\"></span>ture -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>124.463<span class=\"fca sc0\"> </span>124.463<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>124.463<span class=\"fca sc0\"> </span>Impregilo Arabia Ltd.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>554.711<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>554.711<span class=\"fca sc0\"> </span>(554.711)<span class=\"fca sc0\"> </span>Infraflegrea S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) 608.129<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>608.129<span class=\"fca sc0\"> </span>562.876<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>562.876<span class=\"fca sc0\"> </span>45.253<span class=\"fca sc0\"> </span>IRINA S.r.l. (in liq.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.161<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.161<span class=\"fca sc0\"> </span>(4.161)<span class=\"fca sc0\"> </span>Joint Venture Aktor S.A<span class=\"_ _0\"></span>. - Impregilo <span class=\"_ _0\"></span>S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>332<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>332<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>332<span class=\"fca sc0\"> </span>Joint Venture Aktor<span class=\"_ _0\"></span>-Webuild-Ansaldo-ST<span class=\"_ _0\"></span>S-Hitachi Rail U<span class=\"_ _0\"></span>taly  (ex AIASA Joint <span class=\"_ _0\"></span>Venture<span class=\"_ _0\"></span>) 42.367<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>42.367<span class=\"fca sc0\"> </span>843<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>843<span class=\"fca sc0\"> </span>41.524<span class=\"fca sc0\"> </span>Joint Venture Impregilo<span class=\"_ _0\"></span> S.p.A. - Emped<span class=\"_ _0\"></span>os S.A. - Aktor A.T.<span class=\"_ _0\"></span>E. (in liq.) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>54.459<span class=\"fca sc0\"> </span>870.199<span class=\"fca sc0\"> </span>924.658<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>924.658<span class=\"fca sc0\"> </span>Kallidromo Joint Venture <span class=\"_ _0\"></span> 445.109<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>86.360<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>531.469<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>531.469<span class=\"fca sc0\"> </span>La <span class=\"ls0\">Maddalena<span class=\"_ _0\"></span> </span>6.422.656<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>67.837<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.490.493<span class=\"fca sc0\"> </span>1.016.585<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.016.585<span class=\"fca sc0\"> </span>5.473.908<span class=\"fca sc0\"> </span>Lambro S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> 6.611<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>134<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.745<span class=\"fca sc0\"> </span>719<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>719<span class=\"fca sc0\"> </span>6.026<span class=\"fca sc0\"> </span>Line 3 Metro Stations<span class=\"_ _0\"></span> 90.986<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>357.900<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>448.886<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>279.670<span class=\"fca sc0\"> </span>279.670<span class=\"fca sc0\"> </span>169.216<span class=\"fca sc0\"> </span>Lodz Consorzio<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>225.593<span class=\"fca sc0\"> </span>45.677<span class=\"fca sc0\"> </span>271.270<span class=\"fca sc0\"> </span>200<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>200<span class=\"fca sc0\"> </span>271.070<span class=\"fca sc0\"> </span>M.N. Metropolitana di Nap<span class=\"_ _0\"></span>oli S.p.A.<span class=\"_ _0\"></span> 8.579.612<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>8.579.612<span class=\"fca sc0\"> </span>764.708<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>764.708<span class=\"fca sc0\"> </span>7.814.904<span class=\"fca sc0\"> </span>M.O.MES. S.C. a r.l.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>575.087<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>575.087<span class=\"fca sc0\"> </span>(575.087)<span class=\"fca sc0\"> </span>Messina Catania tratto N<span class=\"_ _0\"></span>ord -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.832<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.832<span class=\"fca sc0\"> </span>(2.832)<span class=\"fca sc0\"> </span>Metro 5 S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>223.582<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>223.582<span class=\"fca sc0\"> </span>3.316<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.316<span class=\"fca sc0\"> </span>220.266<span class=\"fca sc0\"> </span>Metro C  S.C.p.A. 52.395.751<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>52.395.751<span class=\"fca sc0\"> </span>6.439.778<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.439.778<span class=\"fca sc0\"> </span>45.955.973<span class=\"fca sc0\"> </span>Metrogenova S.C. a r.l<span class=\"_ _0\"></span>. (in liq.) 92.143<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>92.143<span class=\"fca sc0\"> </span>128.923<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>128.923<span class=\"fca sc0\"> </span>(36.780)<span class=\"fca sc0\"> </span>MN 6 S.C. a r.l. 2.773.925<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.773.925<span class=\"fca sc0\"> </span>781.411<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>781.411<span class=\"fca sc0\"> </span>1.992.514<span class=\"fca sc0\"> </span>Mobilink Hurontario Gene<span class=\"_ _0\"></span>ral Partnership<span class=\"_ _0\"></span> 49.463.782<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>91.025<span class=\"fca sc0\"> </span>49.554.807<span class=\"fca sc0\"> </span>8.859<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>8.859<span class=\"fca sc0\"> </span>49.545.948<span class=\"fca sc0\"> </span>Mobilinx Hurontario C<span class=\"_ _0\"></span>ontractor 311.849<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>311.849<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>311.849<span class=\"fca sc0\"> </span>Mobilinx Hurontario D<span class=\"_ _0\"></span>B Joint Venture<span class=\"_ _0\"></span> 756<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>85.679<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>86.435<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>86.435<span class=\"fca sc0\"> </span>Mose Bocca di Chioggia<span class=\"_ _0\"></span> S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> 32.369<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>32.369<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>32.369<span class=\"fca sc0\"> </span>N.P.F. <span class=\"ff1a\">\u2013</span> Nuovo Polo Fi<span class=\"_ _0\"></span>eristico S.C. a r.l. (in li<span class=\"_ _0\"></span>q.)<span class=\"_ _0\"></span> 229.828<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>229.828<span class=\"fca sc0\"> </span>1.060<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.060<span class=\"fca sc0\"> </span>228.768<span class=\"fca sc0\"> </span>Nadlac-Arad Joint Ve<span class=\"_ _0\"></span>nture 1.231.715<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>970.376<span class=\"fca sc0\"> </span>156.617<span class=\"fca sc0\"> </span>2.358.708<span class=\"fca sc0\"> </span>241.163<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>137.993<span class=\"fca sc0\"> </span>379.156<span class=\"fca sc0\"> </span>1.979.552<span class=\"fca sc0\"> </span>NGE Genie Civil S.a.s. - <span class=\"_ _0\"></span>Salini Impregilo S.<span class=\"_ _0\"></span>p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>54.722<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>54.722<span class=\"fca sc0\"> </span>(54.722)<span class=\"fca sc0\"> </span>Ochre Solutions Holding<span class=\"_ _0\"></span>s Ltd. -<span class=\"fca sc0\"> </span>16.325.755<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(94.000)<span class=\"fca sc0\"> </span>16.231.755<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>16.231.755<span class=\"fca sc0\"> </span>OHL - Posillico - Seli Ov<span class=\"_ _0\"></span>erseas Joint Venture<span class=\"_ _0\"></span> 653.872<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>653.872<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>653.872<span class=\"fca sc0\"> </span>Olbia 90 S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> 83.331<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>83.331<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>83.331<span class=\"fca sc0\"> </span>Passante di Mestre S.C.p.A.<span class=\"_ _0\"></span> (in liq.)<span class=\"_ _0\"></span> 598.651<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>598.651<span class=\"fca sc0\"> </span>30.560<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>30.560<span class=\"fca sc0\"> </span>568.091<span class=\"fca sc0\"> </span>PAV 101 Gaggio Con<span class=\"_ _0\"></span>sorzio 133.756<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>133.756<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>133.756<span class=\"fca sc0\"> </span>Pedelombarda S.C.p.A. (i<span class=\"_ _0\"></span>n liq.)<span class=\"_ _0\"></span> 138.650<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.485<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>141.135<span class=\"fca sc0\"> </span>1.217.585<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.217.585<span class=\"fca sc0\"> </span>(1.076.450)<span class=\"fca sc0\"> </span>Pegaso S.C. a r.l. (in Liq.)<span class=\"_ _0\"></span> 201.745<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>201.745<span class=\"fca sc0\"> </span>333.349<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>333.349<span class=\"fca sc0\"> </span>(131.604)<span class=\"fca sc0\"> </span>PerGenova S.C.p.A. (in liq.<span class=\"_ _0\"></span>) 2.097.716<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.097.716<span class=\"fca sc0\"> </span>1.635.336<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.635.336<span class=\"fca sc0\"> </span>462.380<span class=\"fca sc0\"> </span>Piana di Licata S.C. a r.l. (in liq<span class=\"_ _0\"></span>.) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>137.444<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>137.444<span class=\"fca sc0\"> </span>139.073<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>139.073<span class=\"fca sc0\"> </span>(1.629)<span class=\"fca sc0\"> </span>Puentes del Litoral S.A.<span class=\"_ _0\"></span> (in liq.) 3.256<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.256<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.256<span class=\"fca sc0\"> </span>Rapporti patrim<span class=\"_ _0\"></span>oniali al 31 dic<span class=\"_ _0\"></span>embre 2022<span class=\"_ _0\"></span> Finanziame<span class=\"_ _0\"></span>nti<span class=\"fca sc0\"> </span>Scoperti<span class=\"fca sc0\"> </span>bancari, altri<span class=\"fca sc0\"> </span>bancari, quot<span class=\"_ _0\"></span>a<span class=\"fca sc0\"> </span>finanziamenti<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>corrente di<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Debiti<span class=\"fca sc0\"> </span>passivit\u00e0 per<span class=\"fca sc0\"> </span>finanziamenti<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>Crediti<span class=\"fca sc0\"> </span>finanziare non<span class=\"fca sc0\"> </span>finanziare<span class=\"fca sc0\"> </span>Altre attivit\u00e0<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>commerciali<span class=\"fca sc0\"> </span>leasing non<span class=\"fca sc0\"> </span>passivit\u00e0 per<span class=\"fca sc0\"> </span>Altre passivit\u00e0<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>commerciali<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Totale Crediti<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>verso fornitori<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>leasing corren<span class=\"_ _0\"></span>ti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>Totale Debiti<span class=\"fca sc0\"> </span>Valore Netto<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Rasoira Consorzio<span class=\"_ _0\"></span> 22.441<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>22.441<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>22.441<span class=\"fca sc0\"> </span>Regionerate DC Joint Venture<span class=\"_ _0\"></span> 118.683<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>118.683<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>118.683<span class=\"fca sc0\"> </span>Renovation Palais De<span class=\"_ _0\"></span>s Nations S.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>86.321<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>86.321<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>86.321<span class=\"fca sc0\"> </span>S. Benedetto S.C. a r.l. (in li<span class=\"_ _0\"></span>q.) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>45.520<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>26<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>45.546<span class=\"fca sc0\"> </span>(45.546)<span class=\"fca sc0\"> </span>S. Ruffillo S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>15.343.839<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>15.343.839<span class=\"fca sc0\"> </span>(15.343.839)<span class=\"fca sc0\"> </span>S.A.T. S.p.A. 23.858.480<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>23.858.480<span class=\"fca sc0\"> </span>2.772.585<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.772.585<span class=\"fca sc0\"> </span>21.085.895<span class=\"fca sc0\"> </span>S.E.I.S. S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.080.767<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.080.767<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.080.767<span class=\"fca sc0\"> </span>S.I.MA. GEST 3 S.C. a r.l. <span class=\"_ _0\"></span>(in liq.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>162.355<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>162.355<span class=\"fca sc0\"> </span>(162.355)<span class=\"fca sc0\"> </span>Sailini Impregilo - N<span class=\"_ _0\"></span>GE Genie Civil S.a.s<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.598.435<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.598.435<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.598.435<span class=\"fca sc0\"> </span>Salini - Impregilo Joint Vent<span class=\"_ _0\"></span>ure for Mukorsi<span class=\"_ _0\"></span> 7.522<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7.522<span class=\"fca sc0\"> </span>19.761<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>19.761<span class=\"fca sc0\"> </span>(12.239)<span class=\"fca sc0\"> </span>Salini Strabag Joint Vent<span class=\"_ _0\"></span>ure -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>210.934<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>210.934<span class=\"fca sc0\"> </span>498.095<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>498.095<span class=\"fca sc0\"> </span>(287.161)<span class=\"fca sc0\"> </span>SEDI S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> 75.046<span class=\"fca sc0\"> </span>57.608<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>132.654<span class=\"fca sc0\"> </span>125.059<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>125.059<span class=\"fca sc0\"> </span>7.595<span class=\"fca sc0\"> </span>Segrate S.C. a r.l.<span class=\"_ _0\"></span> 3.759<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>348.213<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>351.972<span class=\"fca sc0\"> </span>198.944<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>198.944<span class=\"fca sc0\"> </span>153.028<span class=\"fca sc0\"> </span>Sellero S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>32.618<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>32.618<span class=\"fca sc0\"> </span>(32.618)<span class=\"fca sc0\"> </span>SFI Leasing Company<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.439.086<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.439.086<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.741.830<span class=\"fca sc0\"> </span>3.741.830<span class=\"fca sc0\"> </span>697.256<span class=\"fca sc0\"> </span>Shimmick CO. INC. -<span class=\"_ _0\"></span> FCC CO S.A. - Impre<span class=\"_ _0\"></span>gilo S.p.A<span class=\"_ _0\"></span>. - Joint Venture<span class=\"_ _0\"></span> 28.595.576<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>28.595.576<span class=\"fca sc0\"> </span>74.735<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>28.787.878<span class=\"fca sc0\"> </span>28.862.613<span class=\"fca sc0\"> </span>(267.037)<span class=\"fca sc0\"> </span>Sistranyac S.A. 419<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>419<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>419<span class=\"fca sc0\"> </span>Sotra Link A.S. Joint Ventu<span class=\"_ _0\"></span>re 4.569.943<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.569.943<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.569.943<span class=\"fca sc0\"> </span>Southland Astaldi, Joint Ventu<span class=\"_ _0\"></span>re 59.459<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>59.459<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>59.459<span class=\"fca sc0\"> </span>Spark NEL DC Joint Vent<span class=\"_ _0\"></span>ure 1.051.632<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.051.632<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.051.632<span class=\"fca sc0\"> </span>SPV Linea M4 S.p.A.<span class=\"_ _0\"></span> 1.453.916<span class=\"fca sc0\"> </span>92.269.085<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>93.723.001<span class=\"fca sc0\"> </span>215.995<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>215.995<span class=\"fca sc0\"> </span>93.507.006<span class=\"fca sc0\"> </span>Tangenziale Seconda S.C<span class=\"_ _0\"></span>. a r.l. (in liq.)<span class=\"_ _0\"></span> 92.232<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>92.232<span class=\"fca sc0\"> </span>25.563<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>25.563<span class=\"fca sc0\"> </span>66.669<span class=\"fca sc0\"> </span>Tartano S.r.l. Societ\u00e0 Agricol<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>35.000<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>35.000<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>35.000<span class=\"fca sc0\"> </span>Techint S.A.C.I.- Hochtie<span class=\"_ _0\"></span>f A.G.- Impre<span class=\"_ _0\"></span>gilo S.p.A.-Iglys<span class=\"_ _0\"></span> S.A. UTE -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.275.157<span class=\"fca sc0\"> </span>1.275.157<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.477.499<span class=\"fca sc0\"> </span>170.142<span class=\"fca sc0\"> </span>1.647.641<span class=\"fca sc0\"> </span>(372.484)<span class=\"fca sc0\"> </span>Trieste Due S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>145.172<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>145.172<span class=\"fca sc0\"> </span>140<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>140<span class=\"fca sc0\"> </span>145.032<span class=\"fca sc0\"> </span>Uti Grup S.A.-Astaldi S<span class=\"_ _0\"></span>.p.A.  (pattinaggi<span class=\"_ _0\"></span>o) 513.403<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>17.463<span class=\"fca sc0\"> </span>530.866<span class=\"fca sc0\"> </span>389<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>42.312<span class=\"fca sc0\"> </span>42.701<span class=\"fca sc0\"> </span>488.165<span class=\"fca sc0\"> </span>Valdostana Condotte <span class=\"_ _0\"></span>- Cossi -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>16.422<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>16.422<span class=\"fca sc0\"> </span>2.899<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.899<span class=\"fca sc0\"> </span>13.523<span class=\"fca sc0\"> </span>Veneta Sanitaria Finanz<span class=\"_ _0\"></span>a di Progetto S.p.A. <span class=\"_ _0\"></span>- V.S.F.P. S.p.A. <span class=\"_ _0\"></span> 1.354.897<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.354.897<span class=\"fca sc0\"> </span>5.265<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.265<span class=\"fca sc0\"> </span>1.349.632<span class=\"fca sc0\"> </span>Webuild - Fisia Joint Ve<span class=\"_ _0\"></span>nture -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>115.555<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>115.555<span class=\"fca sc0\"> </span>(115.555)<span class=\"fca sc0\"> </span>Webuild - Kolin 5.672.557<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>21.060<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.693.617<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.693.617<span class=\"fca sc0\"> </span>Webuild Apco Joint Venture<span class=\"_ _0\"></span> (ex Reliance)<span class=\"_ _0\"></span> 349<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>349<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>349<span class=\"fca sc0\"> </span>Webuild-FCC-Delta ACM<span class=\"_ _0\"></span>-AB Construct<span class=\"_ _0\"></span> (Metro 5 Bucarest <span class=\"_ _0\"></span>struttura)<span class=\"_ _0\"></span> 2.569.203<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>641.015<span class=\"fca sc0\"> </span>34<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>3.210.252<span class=\"fca sc0\"> </span>74.488<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.879.942<span class=\"fca sc0\"> </span>1.954.430<span class=\"fca sc0\"> </span>1.255.822<span class=\"fca sc0\"> </span>Webuildi-FCC Joint Ve<span class=\"_ _0\"></span>nture (Basarab Ove<span class=\"_ _0\"></span>rpass)<span class=\"_ _0\"></span> 6.506.554<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>967.546<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7.474.100<span class=\"fca sc0\"> </span>7.214.233<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7.214.233<span class=\"fca sc0\"> </span>259.867<span class=\"fca sc0\"> </span>Webuild-Max Boegl Ro<span class=\"_ _0\"></span>mania Cernavod<span class=\"_ _0\"></span>a 195.488<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>195.488<span class=\"fca sc0\"> </span>35.114<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>256.922<span class=\"fca sc0\"> </span>44.548<span class=\"fca sc0\"> </span>336.584<span class=\"fca sc0\"> </span>(141.096)<span class=\"fca sc0\"> </span>Webuild-Max Boegl Ro<span class=\"_ _0\"></span>mania-Nadlac A<span class=\"_ _0\"></span>rad Lot 2 Joint Vent<span class=\"_ _0\"></span>ure  19.485<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>64.859<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>84.344<span class=\"fca sc0\"> </span>2.535<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>127.685<span class=\"fca sc0\"> </span>22.481<span class=\"fca sc0\"> </span>152.701<span class=\"fca sc0\"> </span>(68.357)<span class=\"fca sc0\"> </span>Webuild-Max Bogl-E<span class=\"_ _0\"></span>uroconstruct-Tec<span class=\"_ _0\"></span>nologica-<span class=\"_ _0\"></span>Priect Bucuresti Joint Ve<span class=\"_ _0\"></span>nture (A1 Ciurie<span class=\"_ _0\"></span>l) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>329.587<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>329.587<span class=\"fca sc0\"> </span>6<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>208.111<span class=\"fca sc0\"> </span>208.117<span class=\"fca sc0\"> </span>121.470<span class=\"fca sc0\"> </span>Webuild-Partecipazione It<span class=\"_ _0\"></span>alia-Salcef Timi<span class=\"_ _0\"></span>soara - Arad l<span class=\"_ _0\"></span>ot 3 Joint Venture<span class=\"_ _0\"></span> 23.750<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>23.750<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>23.750<span class=\"fca sc0\"> </span>Webuild-Partecipazione It<span class=\"_ _0\"></span>alia-Salcef Timi<span class=\"_ _0\"></span>soara - Arad l<span class=\"_ _0\"></span>ot 4 Joint Venture<span class=\"_ _0\"></span> 49.888<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>49.888<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>49.888<span class=\"fca sc0\"> </span>Yacylec S.A. 4.823<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.823<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.823<span class=\"fca sc0\"> </span>Yuma Concesionaria S.A.<span class=\"_ _0\"></span> 7.562.793<span class=\"fca sc0\"> </span>178.761.813<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>186.324.606<span class=\"fca sc0\"> </span>4.633.005<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.633.005<span class=\"fca sc0\"> </span>181.691.601<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>Rapporti patrim<span class=\"_ _0\"></span>oniali al 31 dic<span class=\"_ _0\"></span>embre 2022<span class=\"_ _0\"></span> Finanziame<span class=\"_ _0\"></span>nti<span class=\"fca sc0\"> </span>Scoperti<span class=\"fca sc0\"> </span>bancari, altri<span class=\"fca sc0\"> </span>bancari, quot<span class=\"_ _0\"></span>a<span class=\"fca sc0\"> </span>finanziamenti<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>corrente di<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Attivit\u00e0<span class=\"fca sc0\"> </span>Debiti<span class=\"fca sc0\"> </span>passivit\u00e0 per<span class=\"fca sc0\"> </span>finanziamenti<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>Crediti<span class=\"fca sc0\"> </span>finanziare non<span class=\"fca sc0\"> </span>finanziare<span class=\"fca sc0\"> </span>Altre attivit\u00e0<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>commerciali<span class=\"fca sc0\"> </span>leasing non<span class=\"fca sc0\"> </span>passivit\u00e0 per<span class=\"fca sc0\"> </span>Altre passivit\u00e0<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>commerciali<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Totale Crediti<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>verso fornitori<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>leasing corren<span class=\"_ _0\"></span>ti<span class=\"fca sc0\"> </span>correnti<span class=\"fca sc0\"> </span>Totale Debiti<span class=\"fca sc0\"> </span>Valore Netto<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span><span class=\"fca sc0\"> </span>Totale Societ<span class=\"_ _0\"></span>\u00e0 del Gruppo 375.084.150<span class=\"fca sc0\"> </span>289.998.511<span class=\"fca sc0\"> </span>44.829.238<span class=\"fca sc0\"> </span>23.286.643<span class=\"fca sc0\"> </span>733.198.542<span class=\"fca sc0\"> </span>133.594.638<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>13.382.061<span class=\"fca sc0\"> </span>62.852.166<span class=\"fca sc0\"> </span>209.828.865<span class=\"fca sc0\"> </span>523.369.677<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>Casada S.r.l. 160.609<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>160.609<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>160.609<span class=\"fca sc0\"> </span>CDP Equity S.p.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>379.176<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>379.176<span class=\"fca sc0\"> </span>(379.176)<span class=\"fca sc0\"> </span>CDP S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>900.440<span class=\"fca sc0\"> </span>900.440<span class=\"fca sc0\"> </span>576.765<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>576.765<span class=\"fca sc0\"> </span>323.675<span class=\"fca sc0\"> </span>CEDIV S.p.A. 2.452.493<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.241.000<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.693.493<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.693.493<span class=\"fca sc0\"> </span>C. Tiburtino 150.913<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>150.913<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>150.913<span class=\"fca sc0\"> </span>Dirlan S.r.l. 151.218<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>151.218<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>151.218<span class=\"fca sc0\"> </span>Eni S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>179.227<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>179.227<span class=\"fca sc0\"> </span>(179.227)<span class=\"fca sc0\"> </span>Fincantieri Infrastruct<span class=\"_ _0\"></span>ure S.p.A. 37.183<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>37.183<span class=\"fca sc0\"> </span>10.789.649<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>10.789.649<span class=\"fca sc0\"> </span>(10.752.466)<span class=\"fca sc0\"> </span>Fincantieri Infrastructure Ope<span class=\"_ _0\"></span>re Marittime S.p.A.<span class=\"_ _0\"></span> 63.317.030<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>63.317.030<span class=\"fca sc0\"> </span>63.404.802<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>63.404.802<span class=\"fca sc0\"> </span>(87.772)<span class=\"fca sc0\"> </span>Fintecna S.p.A. 119.955<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>119.955<span class=\"fca sc0\"> </span>204.058<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>204.058<span class=\"fca sc0\"> </span>(84.103)<span class=\"fca sc0\"> </span>G.A.B.I.RE. S.r.l. 3.963.787<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>18.001.297<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>21.965.084<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>21.965.084<span class=\"fca sc0\"> </span>Galla Placidia S.C. a r.l.<span class=\"_ _0\"></span> 166.376<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>166.376<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>166.376<span class=\"fca sc0\"> </span>Gruppo PSC S.p.A.<span class=\"_ _0\"></span> 22.491.939<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>22.491.939<span class=\"fca sc0\"> </span>17.393.398<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>17.393.398<span class=\"fca sc0\"> </span>5.098.541<span class=\"fca sc0\"> </span>Imm. Agricola San Vittori<span class=\"_ _0\"></span>no S.r.l. 213.769<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>213.769<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>213.769<span class=\"fca sc0\"> </span>Infernetto S.r.l. 53.863<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>53.863<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>53.863<span class=\"fca sc0\"> </span>Madonna dei Monti S.r.l.<span class=\"_ _0\"></span> 106.149<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>106.149<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>106.149<span class=\"fca sc0\"> </span>Nores S.r.l. 102.860<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>102.860<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>102.860<span class=\"fca sc0\"> </span>Plus S.r.l. 208.287<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>208.287<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>208.287<span class=\"fca sc0\"> </span>Poste Italiane S.p.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.122<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.122<span class=\"fca sc0\"> </span>(3.122)<span class=\"fca sc0\"> </span>Rete S.r.l. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>230.800<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>230.800<span class=\"fca sc0\"> </span>(230.800)<span class=\"fca sc0\"> </span>Salini S.p.A. 27.622<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>27.622<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>27.622<span class=\"fca sc0\"> </span>Salini Costruttori<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.846.967<span class=\"fca sc0\"> </span>11.955.426<span class=\"fca sc0\"> </span>15.802.393<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>15.802.393<span class=\"fca sc0\"> </span>SALINI SIMONPIETRO &amp; C<span class=\"_ _0\"></span>.  S.A.P.A.<span class=\"_ _0\"></span> 110.759<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>110.759<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>110.759<span class=\"fca sc0\"> </span>Simest S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.308.883<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.308.883<span class=\"fca sc0\"> </span>(6.308.883)<span class=\"fca sc0\"> </span>SNAM RETE GAS S.p.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.427.221<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.427.221<span class=\"fca sc0\"> </span>(1.427.221)<span class=\"fca sc0\"> </span>Terna Rete Italia S.p.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7.320<span class=\"fca sc0\"> </span>7.320<span class=\"fca sc0\"> </span>115.609<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>115.609<span class=\"fca sc0\"> </span>(108.289)<span class=\"fca sc0\"> </span>Terna S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>13.776.040<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>13.776.040<span class=\"fca sc0\"> </span>(13.776.040)<span class=\"fca sc0\"> </span>Zeis S.r.l. 416.312<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.508.850<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.925.162<span class=\"fca sc0\"> </span>112<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>112<span class=\"fca sc0\"> </span>2.925.050<span class=\"fca sc0\"> </span>Totale altre p<span class=\"_ _0\"></span>arti correlate 94.251.124<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>27.598.114<span class=\"fca sc0\"> </span>12.863.186<span class=\"fca sc0\"> </span>134.712.424<span class=\"fca sc0\"> </span>108.479.979<span class=\"fca sc0\"> </span>6.308.883<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>114.788.862<span class=\"fca sc0\"> </span>19.923.562<span class=\"fca sc0\"> </span>Totale 469.335.274<span class=\"fca sc0\"> </span>289.998.511<span class=\"fca sc0\"> </span>72.427.352<span class=\"fca sc0\"> </span>36.149.829<span class=\"fca sc0\"> </span>867.910.966<span class=\"fca sc0\"> </span>242.074.617<span class=\"fca sc0\"> </span>6.308.883<span class=\"fca sc0\"> </span>13.382.061<span class=\"fca sc0\"> </span>62.852.166<span class=\"fca sc0\"> </span>324.617.727<span class=\"fca sc0\"> </span>543.293.239<span class=\"_ _0\"></span><span class=\"fca sc0\"> </span>Rapporti economici per l'esercizio 2022 Ammort<span class=\"_ _0\"></span>amenti<span class=\"fca sc0\"> </span>Altri ricavi<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>Costi per<span class=\"fca sc0\"> </span>Costi per il Altri costi<span class=\"fca sc0\"> </span>svalutazioni<span class=\"fca sc0\"> </span>Proventi<span class=\"fca sc0\"> </span>Ricavi<span class=\"fca sc0\"> </span>Proventi<span class=\"fca sc0\"> </span>acquisti<span class=\"fca sc0\"> </span>Subappalti<span class=\"fca sc0\"> </span>Costi per <span class=\"_ _0\"></span>servizi<span class=\"fca sc0\"> </span>personale<span class=\"fca sc0\"> </span>operativi<span class=\"fca sc0\"> </span>accantoname<span class=\"_ _0\"></span>nti<span class=\"fca sc0\"> </span>finanziari<span class=\"fca sc0\"> </span>Oneri finanzi<span class=\"_ _0\"></span>ari<span class=\"fca sc0\"> </span>101 Gaggio Consorzio<span class=\"_ _0\"></span> 2.324.591<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.487.823<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Abeinsa Infr. e Fisia Italimpian<span class=\"_ _0\"></span>ti UTE Salalah<span class=\"_ _0\"></span> 38.866<span class=\"fca sc0\"> </span>4.021<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Acqua Campania S.p.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>374<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Aguas del Gran Buenos Aire<span class=\"_ _0\"></span>s S.A. (in liq.)<span class=\"_ _0\"></span> 23.051<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.215<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>AM S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> 34.730<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>98.313<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Ankara Etlik Hastane Isletme <span class=\"_ _0\"></span>Ve Bakim Ano<span class=\"_ _0\"></span>nim Sirketi<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>876.273<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Arge BBT - Baulos H<span class=\"_ _0\"></span>41 - Sillschlucht - <span class=\"_ _0\"></span>Pfons 852.034<span class=\"fca sc0\"> </span>24.868<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Arge Haupttunnel Eyholz<span class=\"_ _0\"></span> 162.864<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Arge Secondo Tubo<span class=\"_ _0\"></span> 21.815.738<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>18.642.975<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Asocierea Astaldi S.p.A<span class=\"_ _0\"></span>-IHI Infrastructure <span class=\"_ _0\"></span>Systems SO, Ltd. (Braila<span class=\"_ _0\"></span>) 1.022.661<span class=\"fca sc0\"> </span>378.965<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Asocierea Lot 3 FCC-We<span class=\"_ _0\"></span>build - Conve<span class=\"_ _0\"></span>nsa     699.873<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Asocierea Webuild S.p.A.<span class=\"_ _0\"></span> <span class=\"ff1a\">\u2013</span> Max Boegl R<span class=\"_ _0\"></span>omania S.r.l. <span class=\"_ _0\"></span><span class=\"ff1a\">\u2013</span> Astalrom Sa <span class=\"ff1a\">\u2013</span> C<span class=\"_ _0\"></span>onsitrans S.r.l. (<span class=\"_ _0\"></span>Ogra-Campia Turzii<span class=\"_ _0\"></span>) 2.636<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.531<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Asocierea Webuild-F<span class=\"_ _0\"></span>CC-Salcef, lot 2\u00b0a<span class=\"_ _0\"></span> 670.940<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>26.292<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.049<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Asocierea Webuild-F<span class=\"_ _0\"></span>CC-Salcef, lot 2\u00b0b<span class=\"_ _0\"></span> 944.955<span class=\"fca sc0\"> </span>735<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>28.542<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Asocierea Webuild-F<span class=\"_ _0\"></span>CC-UTI-ACTIV <span class=\"_ _0\"></span>(Metro 5)  120.975<span class=\"fca sc0\"> </span>10.474<span class=\"fca sc0\"> </span>69<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.429<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Astadim S.C. -<span class=\"fca sc0\"> </span>1.016<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Astaldi-Gulermak Joint <span class=\"_ _0\"></span>Venture -<span class=\"fca sc0\"> </span>245<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Astaldi-Tukerler Ortak <span class=\"_ _0\"></span>Girisimi Joint Venture<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>140<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Astaldi-UTI-Romairport<span class=\"_ _0\"></span> Joint Venture (Clui <span class=\"_ _0\"></span>Napoca)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>14.040<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Aster Astaldi-TIM-Ter<span class=\"_ _0\"></span>momeccanic<span class=\"_ _0\"></span>a Ecologica -<span class=\"fca sc0\"> </span>3.731<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Aster Dantiscum<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>662.807<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Aster Resovia TM e Termome<span class=\"_ _0\"></span>ccanca Ecolog<span class=\"_ _0\"></span>ica Astaldi S.C.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>27.531<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Autopistas del Sol S.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>120<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>54.175<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Brennero Tunnel Constructi<span class=\"_ _0\"></span>on S.C. a r.l.<span class=\"_ _0\"></span> 220.147<span class=\"fca sc0\"> </span>60.766<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>68.453.101<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>9.700<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>71.827<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>BSS Joint Venture -<span class=\"_ _0\"></span> Air Academy project<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>2.886.490<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>BSS-KSAB Joint Venture<span class=\"_ _0\"></span> 38.273<span class=\"fca sc0\"> </span>4.841.685<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>17.352<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>C.F.M. S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) -<span class=\"fca sc0\"> </span>5.487<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Centoquattro S.C. a r.l.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>587.413<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Centotre S.C. a r.l.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>707.544<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Churchill Construction Co<span class=\"_ _0\"></span>nsortium<span class=\"_ _0\"></span> 14.072<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Churchill Hospital Joint Ve<span class=\"_ _0\"></span>nture 28.144<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>773.589<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Civil Works Joint Venture<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>355.906<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>63.406<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>CMC <span class=\"ls0\">- Consorzio Mon<span class=\"_ _0\"></span>te Ceneri lotto 85<span class=\"_ _0\"></span>1 </span>65.909<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>41.497<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>CMS Consorzio 8.647.234<span class=\"fca sc0\"> </span>16.244<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.816.346<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Col De Roches 931.252<span class=\"fca sc0\"> </span>525<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.927.404<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Connect 6iX Contractor<span class=\"_ _0\"></span> Joint Venture<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>894.487<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Connect 6iX General Partne<span class=\"_ _0\"></span>rship<span class=\"_ _0\"></span> 59.120<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorcio Ana Cua<span class=\"_ _0\"></span> 18.612<span class=\"fca sc0\"> </span>353.745<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>159.515<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorcio Contuy Medio<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>155.247<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorcio Grupo <span class=\"_ _0\"></span>Contuy-Proyectos y O<span class=\"_ _0\"></span>bras de Ferrocarrile<span class=\"_ _0\"></span>s -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>125.317<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorcio OIV-TO<span class=\"_ _0\"></span>COMA -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>283.844<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>14.337<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Rapporti economici per l'esercizio 2022 Ammort<span class=\"_ _0\"></span>amenti<span class=\"fca sc0\"> </span>Altri ricavi<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>Costi per<span class=\"fca sc0\"> </span>Costi per il Altri costi<span class=\"fca sc0\"> </span>svalutazioni<span class=\"fca sc0\"> </span>Proventi<span class=\"fca sc0\"> </span>Ricavi<span class=\"fca sc0\"> </span>Proventi<span class=\"fca sc0\"> </span>acquisti<span class=\"fca sc0\"> </span>Subappalti<span class=\"fca sc0\"> </span>Costi per <span class=\"_ _0\"></span>servizi<span class=\"fca sc0\"> </span>personale<span class=\"fca sc0\"> </span>operativi<span class=\"fca sc0\"> </span>accantoname<span class=\"_ _0\"></span>nti<span class=\"fca sc0\"> </span>finanziari<span class=\"fca sc0\"> </span>Oneri finanzi<span class=\"_ _0\"></span>ari<span class=\"fca sc0\"> </span>Consorcio Rio Mant<span class=\"_ _0\"></span>aro  -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.722<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorcio V.I.T. Caroni <span class=\"_ _0\"></span>- Tocoma<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>972.140<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consortium CSC S.A<span class=\"_ _0\"></span>.-Zuttion Constructio<span class=\"_ _0\"></span>n S.A. 28.902<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consortium Front Sud T<span class=\"_ _0\"></span>ETO3<span class=\"_ _0\"></span> 34.059<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio ACE Chiass<span class=\"_ _0\"></span>o 4.212.075<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.190.653<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio ACE Chiass<span class=\"_ _0\"></span>o 2 102.053<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>80.778<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Astaldi-F<span class=\"_ _0\"></span>ederici-Todini K<span class=\"_ _0\"></span>ramis -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>28.528<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Consarno<span class=\"_ _0\"></span> 1.630<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>29.505<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Constructor <span class=\"_ _0\"></span>M2 Lima 2.586.613<span class=\"fca sc0\"> </span>12.404<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Costruttori T<span class=\"_ _0\"></span>EEM -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>30<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio EPC  57.709.161<span class=\"fca sc0\"> </span>13.603<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.118.504<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Ferrofir (in liq<span class=\"_ _0\"></span>.) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>47.636<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Fonomen<span class=\"_ _0\"></span> 8.460<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Iricav Uno (in<span class=\"_ _0\"></span> liq.) -<span class=\"fca sc0\"> </span>5.724<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Masnan<span class=\"_ _0\"></span> 16.978.241<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>15.102.129<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio MEGE 1.754.129<span class=\"fca sc0\"> </span>2.448<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.298.594<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio MM4<span class=\"_ _0\"></span> 1.441.927<span class=\"fca sc0\"> </span>(515.855)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.608.845<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Novocen (in liq.<span class=\"_ _0\"></span>) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>114.266<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(139.625)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Probin<span class=\"_ _0\"></span> 38.027<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>73.323<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Sotpass Bes<span class=\"_ _0\"></span>s 3.513.005<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.178.007<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Torretta<span class=\"_ _0\"></span> 7.271.634<span class=\"fca sc0\"> </span>27.467<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.082.413<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Tratta Determi<span class=\"_ _0\"></span>nante Citt\u00e0 Vitale <span class=\"_ _0\"></span>- TRA<span class=\"_ _0\"></span>.DE.CIV -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>202.735<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Venezia Nuova<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.177.311<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Consorzio Vertiaz 8.192.934<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.778.584<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.887<span class=\"fca sc0\"> </span>CS Consorzio 13.663.426<span class=\"fca sc0\"> </span>16.751<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>10.117.691<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Diga di Blufi S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.838<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Dolomiti Webuild Impleni<span class=\"_ _0\"></span>a 7.810<span class=\"fca sc0\"> </span>1.003.946<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7.633.782<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>377.646<span class=\"fca sc0\"> </span>732.813<span class=\"fca sc0\"> </span>E.R. Impregilo/Dumez y A<span class=\"_ _0\"></span>sociados para Yaci<span class=\"_ _0\"></span>ret\u00ea <span class=\"_ _0\"></span>- ERIDAY 679.445<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6.684.038<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>88.121<span class=\"fca sc0\"> </span>767.322<span class=\"fca sc0\"> </span>1.554.538<span class=\"fca sc0\"> </span>Ecosarno S.C. a r.l. (in Liq.<span class=\"_ _0\"></span>) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(8.106)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Enecor S.A. 9.385<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Etlik Hastane P.A. S.r.l.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>229.326<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.647<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Eurolink S.C.p.A. 23.206<span class=\"fca sc0\"> </span>150.000<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>101.422<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Fisia Abeima Salalah Joint Vent<span class=\"_ _0\"></span>ure<span class=\"_ _0\"></span> 180.162<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Fisia Italimpianti fil. Argentin<span class=\"_ _0\"></span>a-Acci<span class=\"_ _0\"></span>ona Agua fil. Argentin<span class=\"_ _0\"></span>a UTE 251.398<span class=\"fca sc0\"> </span>19.530<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Ghazi-Barotha Contract<span class=\"_ _0\"></span>ors Joint Venture<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>9.412<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Grupo Empresas Itali<span class=\"_ _0\"></span>anas - GEI<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>320.366<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Grupo Unidos Por <span class=\"_ _0\"></span>El Canal S.A. 866.106<span class=\"fca sc0\"> </span>74.939<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>I 405 Partners Joint Ven<span class=\"_ _0\"></span>ture -<span class=\"fca sc0\"> </span>579.355<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Impregilo Arabia Ltd.<span class=\"_ _0\"></span> 611<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.012<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Impresit Bakolori Plc<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.469.620<span class=\"fca sc0\"> </span>1.469.620<span class=\"fca sc0\"> </span>Infraflegrea S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>338<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Rapporti economici per l'esercizio 2022 Ammort<span class=\"_ _0\"></span>amenti<span class=\"fca sc0\"> </span>Altri ricavi<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>Costi per<span class=\"fca sc0\"> </span>Costi per il Altri costi<span class=\"fca sc0\"> </span>svalutazioni<span class=\"fca sc0\"> </span>Proventi<span class=\"fca sc0\"> </span>Ricavi<span class=\"fca sc0\"> </span>Proventi<span class=\"fca sc0\"> </span>acquisti<span class=\"fca sc0\"> </span>Subappalti<span class=\"fca sc0\"> </span>Costi per <span class=\"_ _0\"></span>servizi<span class=\"fca sc0\"> </span>personale<span class=\"fca sc0\"> </span>operativi<span class=\"fca sc0\"> </span>accantoname<span class=\"_ _0\"></span>nti<span class=\"fca sc0\"> </span>finanziari<span class=\"fca sc0\"> </span>Oneri finanzi<span class=\"_ _0\"></span>ari<span class=\"fca sc0\"> </span>Joint Venture Aktor<span class=\"_ _0\"></span>-Webuild-Ansaldo-ST<span class=\"_ _0\"></span>S-Hitachi Rail U<span class=\"_ _0\"></span>taly  (ex AIASA Joint <span class=\"_ _0\"></span>Venture<span class=\"_ _0\"></span>) -<span class=\"fca sc0\"> </span>102.500<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>La Maddalena 8.196.842<span class=\"fca sc0\"> </span>93.200<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>8.083.835<span class=\"fca sc0\"> </span>14.674<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Lane Securety Paving Joint <span class=\"_ _0\"></span>Venture<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>75.973<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Line 3 Metro Stations<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>11.263<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Lodz Consorzio<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>26<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>7<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>M.N. Metropolitana di Nap<span class=\"_ _0\"></span>oli S.p.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>362.479<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>6<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>M.O.MES. S.C. a r.l.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.361.033<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Metro C  S.C.p.A. 45.700<span class=\"fca sc0\"> </span>198.075<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>26.935.212<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Metrogenova S.C. a r.l<span class=\"_ _0\"></span>. (in liq.) -<span class=\"fca sc0\"> </span>10.692<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>MN 6 S.C. a r.l. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>160.137<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Mobilink Hurontario Gene<span class=\"_ _0\"></span>ral Partnership<span class=\"_ _0\"></span> 651.379<span class=\"fca sc0\"> </span>403.438<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Mobilinx Hurontario C<span class=\"_ _0\"></span>ontractor 1.574.507<span class=\"fca sc0\"> </span>3.935.640<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Mobilinx Hurontario D<span class=\"_ _0\"></span>B Joint Venture<span class=\"_ _0\"></span> 111.257<span class=\"fca sc0\"> </span>657.044<span class=\"fca sc0\"> </span>4.288<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>361.741<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>41.832<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Mose Operae S.C. a r.l. (i<span class=\"_ _0\"></span>n liq.) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>284<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>N.P.F. <span class=\"ff1a\">\u2013</span> Nuovo Polo Fi<span class=\"_ _0\"></span>eristico S.C. a r.l. (in li<span class=\"_ _0\"></span>q.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>806<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>NGE Genie Civil S.a.s. - <span class=\"_ _0\"></span>Salini Impregilo S.<span class=\"_ _0\"></span>p.A. -<span class=\"fca sc0\"> </span>66.882<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Ochre Solutions Holding<span class=\"_ _0\"></span>s Ltd. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>934.427<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>OHL - Posillico - Seli Ov<span class=\"_ _0\"></span>erseas Joint Venture<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>363<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>25.387<span class=\"fca sc0\"> </span>32.999<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Olbia 90 S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>267<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Passante di Mestre S.C.p.A.<span class=\"_ _0\"></span> (in liq.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>45.230<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>PAV 101 Gaggio Con<span class=\"_ _0\"></span>sorzio 95.632<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Pedelombarda S.C.p.A. (i<span class=\"_ _0\"></span>n liq.)<span class=\"_ _0\"></span> 27.823<span class=\"fca sc0\"> </span>153<span class=\"fca sc0\"> </span>426<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(912)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.300<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Pegaso S.C. a r.l. (in Liq.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>15.348<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>PerGenova S.C.p.A. (in liq.<span class=\"_ _0\"></span>) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(71.445)<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Portovesme S.C. a r.l. (in li<span class=\"_ _0\"></span>q.) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>16.155<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Puentes del Litoral S.A. (in liq<span class=\"_ _0\"></span>.) 12.688<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.560<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>972.845<span class=\"fca sc0\"> </span>Rasoira Consorzio<span class=\"_ _0\"></span> 873.809<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.002.407<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Regionerate DC Joint Venture<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>1.110.759<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Renovation Palais De<span class=\"_ _0\"></span>s Nations S.A.<span class=\"_ _0\"></span> 87.516<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>S.E.I.S. S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>97.190<span class=\"fca sc0\"> </span>1.864.664<span class=\"fca sc0\"> </span>Sailini Impregilo - N<span class=\"_ _0\"></span>GE Genie Civil S.a.s<span class=\"_ _0\"></span> 5.581.092<span class=\"fca sc0\"> </span>3.670.019<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>10.763<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>SEDI S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>732<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>780<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Segrate S.C. a r.l.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>11<span class=\"ls0\"><span class=\"fca sc0\"> </span></span>-<span class=\"fca sc0\"> </span>174.534<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>13.060<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Sellero S.C. a r.l. (in liq.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>18.142<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>SFI Leasing Company<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>48.934<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Shimmick CO. INC. -<span class=\"_ _0\"></span> FCC CO S.A. - Impre<span class=\"_ _0\"></span>gilo S.p.A  -<span class=\"_ _0\"></span>Joint Venture<span class=\"_ _0\"></span> 2.565.553<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.521.390<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Sistranyac S.A. 4.897<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>377<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Sotra Link A.S. -<span class=\"fca sc0\"> </span>2.119.033<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Sotra Link A.S. Joint Ventu<span class=\"_ _0\"></span>re -<span class=\"fca sc0\"> </span>7.581.127<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>South Al Mutlaa Joint Vent<span class=\"_ _0\"></span>ure<span class=\"_ _0\"></span> 49.510<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Southland Astaldi, Joint Ventu<span class=\"_ _0\"></span>re -<span class=\"fca sc0\"> </span>326.736<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Rapporti economici per l'esercizio 2022 Ammort<span class=\"_ _0\"></span>amenti<span class=\"fca sc0\"> </span>Altri ricavi<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>Costi per<span class=\"fca sc0\"> </span>Costi per il Altri costi<span class=\"fca sc0\"> </span>svalutazioni<span class=\"fca sc0\"> </span>Proventi<span class=\"fca sc0\"> </span>Ricavi<span class=\"fca sc0\"> </span>Proventi<span class=\"fca sc0\"> </span>acquisti<span class=\"fca sc0\"> </span>Subappalti<span class=\"fca sc0\"> </span>Costi per <span class=\"_ _0\"></span>servizi<span class=\"fca sc0\"> </span>personale<span class=\"fca sc0\"> </span>operativi<span class=\"fca sc0\"> </span>accantoname<span class=\"_ _0\"></span>nti<span class=\"fca sc0\"> </span>finanziari<span class=\"fca sc0\"> </span>Oneri finanzi<span class=\"_ _0\"></span>ari<span class=\"fca sc0\"> </span>Spark NEL DC Joint <span class=\"_ _0\"></span>Venture 6.595<span class=\"fca sc0\"> </span>13.377.748<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>SPV Linea M4 S.p.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>508.538<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>38.841<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>4.446.423<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Tangenziale Seconda S.C<span class=\"_ _0\"></span>. a r.l. (in liq.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>439<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>TB Metro S.r.l. (in liq.)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>(27.214)<span class=\"fca sc0\"> </span>Techint S.A.C.I.- Hochtie<span class=\"_ _0\"></span>f A.G.- Impre<span class=\"_ _0\"></span>gilo S.p.A.-Iglys<span class=\"_ _0\"></span> S.A. UTE -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.360.944<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Telt Lot 2 -<span class=\"fca sc0\"> </span>4.350.697<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Telt Villarodin-Bourget M<span class=\"_ _0\"></span>odane Avrieux<span class=\"_ _0\"></span> 4.959<span class=\"fca sc0\"> </span>4.159.349<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Trieste Due S.C. a r.l. (in liq.<span class=\"_ _0\"></span>) -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>140<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>UTE Abeima Fisia Shoaib<span class=\"_ _0\"></span>ah 25.314<span class=\"fca sc0\"> </span>21.234<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Veneta Sanitaria Finanz<span class=\"_ _0\"></span>a di Progetto S.p.A. <span class=\"_ _0\"></span>- V.S.F.P. S.p.A. <span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>1.056.025<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Webuild - Kolin 6.771.024<span class=\"fca sc0\"> </span>301<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Webuild Apco Joint Venture<span class=\"_ _0\"></span> (ex Reliance)<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>440.011<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Webuild-FCC-Delta ACM<span class=\"_ _0\"></span>-AB Construct<span class=\"_ _0\"></span> (Metro 5 Bucarest <span class=\"_ _0\"></span>struttura)<span class=\"_ _0\"></span> 100.744<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.000<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Webuild-Partecipazione It<span class=\"_ _0\"></span>alia-Salcef Timi<span class=\"_ _0\"></span>soara - Arad l<span class=\"_ _0\"></span>ot 3 Joint Venture<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>23.750<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Webuild-Partecipazione It<span class=\"_ _0\"></span>alia-Salcef Timi<span class=\"_ _0\"></span>soara - Arad l<span class=\"_ _0\"></span>ot 4 Joint Venture<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>49.888<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Yacylec S.A. 22.314<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.957<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Yuma Concesionaria S.A.<span class=\"_ _0\"></span> 297.285<span class=\"fca sc0\"> </span>2.953.715<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>932.787<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>11.550<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>8.630.214<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Totale Societ<span class=\"_ _0\"></span>\u00e0 del Gruppo 185.397.516<span class=\"fca sc0\"> </span>60.342.516<span class=\"fca sc0\"> </span>5.157<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>209.412.282<span class=\"fca sc0\"> </span>50.102<span class=\"fca sc0\"> </span>2.309.353<span class=\"fca sc0\"> </span>(36.155)<span class=\"fca sc0\"> </span>16.978.011<span class=\"fca sc0\"> </span>6.572.153<span class=\"fca sc0\"> </span>Casada S.r.l. 10.421<span class=\"fca sc0\"> </span>2.898<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>CDP S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.011.355<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.166.050<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>CEDIV S.p.A. 21.090<span class=\"fca sc0\"> </span>2.898<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>131.788<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>C. Tiburtino 9.688<span class=\"fca sc0\"> </span>2.898<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Dirlan S.r.l. 15.444<span class=\"fca sc0\"> </span>2.898<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Eni S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>893.079<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>403<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Fincantieri Infrastructure Ope<span class=\"_ _0\"></span>re Marittime S.p.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>90.953<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Fincantieri Infrastructure S.<span class=\"_ _0\"></span>p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>2.000.201<span class=\"fca sc0\"> </span>8.713.305<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Fintecna S.p.A. -<span class=\"fca sc0\"> </span>31.202<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>G.A.B.I.RE. S.r.l. 15.387<span class=\"fca sc0\"> </span>2.898<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>731.984<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Galla Placidia S.C. a r.l.<span class=\"_ _0\"></span> 10.042<span class=\"fca sc0\"> </span>2.898<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Gruppo PSC S.p.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.601<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Imm. Agricola San Vittori<span class=\"_ _0\"></span>no S.r.l. 7.269<span class=\"fca sc0\"> </span>2.898<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Infernetto S.r.l. 4.371<span class=\"fca sc0\"> </span>2.898<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Madonna dei Monti S.r.l.<span class=\"_ _0\"></span> 13.651<span class=\"fca sc0\"> </span>2.898<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Nores S.r.l. 5.428<span class=\"fca sc0\"> </span>2.898<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Plus S.r.l. 24.242<span class=\"fca sc0\"> </span>2.898<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Poste Italiane S.p.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.893<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Rete S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>324.500<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Salini S.p.A. 24.724<span class=\"fca sc0\"> </span>2.898<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Salini Costruttori S.p.A.<span class=\"_ _0\"></span> 132.721<span class=\"fca sc0\"> </span>2.898<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>3.679.116<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>181.208<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>SALINI SIMONPIETRO &amp; C<span class=\"_ _0\"></span>.  S.A.P.A.<span class=\"_ _0\"></span> 14.394<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Simest S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>410.077<span class=\"fca sc0\"> </span>Rapporti economici per l'esercizio 2022 Ammort<span class=\"_ _0\"></span>amenti<span class=\"fca sc0\"> </span>Altri ricavi<span class=\"_ _0\"></span> e<span class=\"fca sc0\"> </span>Costi per<span class=\"fca sc0\"> </span>Costi per il Altri costi<span class=\"fca sc0\"> </span>svalutazioni<span class=\"fca sc0\"> </span>Proventi<span class=\"fca sc0\"> </span>Ricavi<span class=\"fca sc0\"> </span>Proventi<span class=\"fca sc0\"> </span>acquisti<span class=\"fca sc0\"> </span>Subappalti<span class=\"fca sc0\"> </span>Costi per <span class=\"_ _0\"></span>servizi<span class=\"fca sc0\"> </span>personale<span class=\"fca sc0\"> </span>operativi<span class=\"fca sc0\"> </span>accantoname<span class=\"_ _0\"></span>nti<span class=\"fca sc0\"> </span>finanziari<span class=\"fca sc0\"> </span>Oneri finanzi<span class=\"_ _0\"></span>ari<span class=\"fca sc0\"> </span>SNAM RETE GAS S.p.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>798.602<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Terna S.p.A. -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>13.423.500<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Terna Rete Italia S.p.A.<span class=\"_ _0\"></span> -<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>119.762<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Zeis S.r.l. 145.074<span class=\"fca sc0\"> </span>91.667<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>96.810<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>Totale altre p<span class=\"_ _0\"></span>arti correlate<span class=\"_ _0\"></span>  453.946<span class=\"fca sc0\"> </span>251.496<span class=\"fca sc0\"> </span>2.893.280<span class=\"fca sc0\"> </span>23.261.508<span class=\"fca sc0\"> </span>5.814.529<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>5.166.052<span class=\"fca sc0\"> </span>-<span class=\"fca sc0\"> </span>1.141.790<span class=\"fca sc0\"> </span>410.077<span class=\"fca sc0\"> </span>Totale 185.851.462<span class=\"fca sc0\"> </span>60.594.012<span class=\"fca sc0\"> </span>2.898.437<span class=\"fca sc0\"> </span>23.261.508<span class=\"fca sc0\"> </span>215.226.811<span class=\"fca sc0\"> </span>50.102<span class=\"fca sc0\"> </span>7.475.405<span class=\"fca sc0\"> </span>(36.155)<span class=\"fca sc0\"> </span>18.119.801<span class=\"fca sc0\"> </span>6.982.230<span class=\"fca sc0\"> </span>Bilancio consolida<span class=\"_ _4\"></span>to <span class=\"ff19\"> </span>del Gruppo W<span class=\"_ _5\"></span>ebui<span class=\"_ _0\"></span>ld<span class=\"ff19\"> </span>-<span class=\"ff19\"> </span>P<span class=\"_ _4\"></span>art<span class=\"_ _1\"></span>ecipazioni<span class=\"ff19\"> </span>Informativa sulla mo<span class=\"_ _1\"></span>vimentazione dell<span class=\"_ _1\"></span>e partecipazioni del Gru<span class=\"_ _4\"></span>ppo al 31 dicembre 2022 Partecipazio<span class=\"_ _0\"></span>ni in imprese c<span class=\"_ _0\"></span>ollegate \u20ac/1000<span class=\"ff19\"> </span>Movimenti di<span class=\"_ _0\"></span> periodo Acquisizioni, Risultato del<span class=\"_ _0\"></span>le Variazione ri<span class=\"_ _0\"></span>serva da Valore di caric<span class=\"_ _0\"></span>o al 31 versamenti di c<span class=\"_ _0\"></span>apitale (Svalutazioni) /<span class=\"_ _0\"></span> Valutazioni<span class=\"_ _0\"></span> ad equity Riclassifiche ed <span class=\"_ _0\"></span>altre Valore di caric<span class=\"_ _0\"></span>o al 31 Denominazio<span class=\"_ _0\"></span>ne partecipazioni (Dividendi) adeguament<span class=\"_ _0\"></span>o dicembre 2<span class=\"_ _0\"></span>021 e (dismissioni<span class=\"_ _0\"></span>) ed altri Ripristini di val<span class=\"_ _0\"></span>ore con effetti a O.C<span class=\"_ _0\"></span>.I.  variazioni dicembre 2<span class=\"_ _0\"></span>022 valutate ad e<span class=\"_ _0\"></span>quity  inflazione apporti  Autopistas del Sol S.A. <span class=\"_ _0\"></span> 16.769 - 415 -  (8.054)  (803) 11.006 - 19.333  Brennero Tunnel Constr<span class=\"_ _0\"></span>uction S.C.r.l. <span class=\"_ _0\"></span> 47<span class=\"ls0\"> </span>- - - - - - - 47<span class=\"ls0\"> </span> C.P.R.3  1 - - - - - - - 1  CO.SAT S.C.r.l. (in liq.) <span class=\"_ _0\"></span> 5 - - - - - - - 5  Consorzio Astaldi-F<span class=\"_ _0\"></span>ederici-Todini <span class=\"_ _0\"></span>(in liq.)  31<span class=\"ls0\"> </span>- - - - - - - 31<span class=\"ls0\"> </span> Consorzio Consarno <span class=\"_ _0\"></span> 5 -  (5) - - - - - -  Consorzio del Sinni <span class=\"_ _0\"></span> 12<span class=\"ls0\"> </span>- - - - - - - 12<span class=\"ls0\"> </span> Consorzio Imprese Lav<span class=\"_ _0\"></span>ori FF.SS. di Saline <span class=\"_ _0\"></span>- FEIC <span class=\"_ _0\"></span> 5  (5) - - - - - - -  Consorzio Iricav Uno (i<span class=\"_ _0\"></span>n liq.)  124 - - - - - - - 124  Consorzio Ital.Co.Cer.  <span class=\"_ _0\"></span>(in Liq.) <span class=\"_ _0\"></span> 15<span class=\"ls0\"> </span>- - - - - - - 15<span class=\"ls0\"> </span> Consorzio MM4 <span class=\"_ _0\"></span> 129 - - - - - - - 129  Consorzio NOG.MA <span class=\"_ _0\"></span>(in liq.)  83<span class=\"ls0\"> </span> (74) -  (9) - - - - -  Consorzio Sarda Costruzi<span class=\"_ _0\"></span>oni Generali - <span class=\"_ _0\"></span>SACOGEN <span class=\"_ _0\"></span> 3 - - - - - - - 3  Consorzio Trevi -<span class=\"_ _0\"></span> S.G.F. INC per Napoli <span class=\"_ _0\"></span> 5 - - - - - - - 5  Diga di Blufi S.C.r.l. (in liq.) <span class=\"_ _0\"></span> 15<span class=\"ls0\"> </span>- - - - - - - 15<span class=\"ls0\"> </span> Ecosarno S.C.r.l. (in Liq.) <span class=\"_ _0\"></span> 17<span class=\"ls0\"> </span>- - - - - - - 17<span class=\"ls0\"> </span> Enecor S.A.  - - 64<span class=\"ls0\"> </span>-  (40) - 63<span class=\"ls0\"> </span>- 86<span class=\"ls0\"> </span> Eurolink S.C.p.A. <span class=\"_ _0\"></span> 16.875 - - - - - - - 16.875  Grupo Unidos Por El Ca<span class=\"_ _0\"></span>nal S.A.  483.461 11.417  (10.545) 11.155 30.681 - - - 526.169  IRINA S.r.l. (in liq.) <span class=\"_ _0\"></span> 308 - - - - - - - 308  M.N. Metropolitana di Na<span class=\"_ _0\"></span>poli S.p.A. <span class=\"_ _0\"></span> 5.174 - 362 - - - - - 5.536  M.O.MES. S.C.r.l. <span class=\"_ _0\"></span> 6 - - - - - - - 6  Metro C S.C.p.A. <span class=\"_ _0\"></span> 19.671 - - - - - - - 19.671  Metro de Lima Line<span class=\"_ _0\"></span>a 2 S.A.  31.544 - 3.877 - 1.902 - - - 37.324  Metrogenova S.C.r.l. <span class=\"_ _0\"></span>(in liq.)  13<span class=\"ls0\"> </span>- - - - - - - 13<span class=\"ls0\"> </span> Mobilink Hurontario Gener<span class=\"_ _0\"></span>al Partnership <span class=\"_ _0\"></span> 4.127 - 3.278 - 4.547 - - - 11.951  Mobilinx Hurontario <span class=\"_ _0\"></span>Services Ltd. <span class=\"_ _0\"></span> 207 - 168 -  (9) - - - 366  Mose Bocca di Chioggi<span class=\"_ _0\"></span>a S.C.r.l. (in liq.) <span class=\"_ _0\"></span> 2 - - - - - - - 2  Mose-Treporti S.C.r.l. <span class=\"_ _0\"></span>(in liq.)  4 - - - - - - - 4  N.P.F. <span class=\"ff1a\">\u2013</span> Nuovo Polo Fie<span class=\"_ _0\"></span>ristico S.C.r.l. (in liq.) <span class=\"_ _0\"></span> 20<span class=\"ls0\"> </span>- - - - - - - 20<span class=\"ls0\"> </span> Olbia 90 S.C.r.l. (in liq.) <span class=\"_ _0\"></span> 3 - - - - - - - 3  Otoyol Deniz Tasimaciligi A.<span class=\"_ _0\"></span>S.  67<span class=\"ls0\"> </span>- - -  (16) - - - 51<span class=\"ls0\"> </span> Otoyol Isletme Ve Bakim A<span class=\"_ _0\"></span>.S.  7.792 - 1.087  (1.418)  (219)  (699) - - 6.543  Passante di Mestre S.C.p.A<span class=\"_ _0\"></span>. (in liq.) <span class=\"_ _0\"></span> 2.333  (848) - - - - - - 1.485  Pedelombarda S.C.p.A. <span class=\"_ _0\"></span>(in liq.)  3.550 - - - - - - - 3.550  Pegaso S.C.r.l. (in Liq.) <span class=\"_ _0\"></span> 114 - - - - - - - 114  Renovation Palais De<span class=\"_ _0\"></span>s Nations S.A. <span class=\"_ _0\"></span> 1.556 - - 1.373 23<span class=\"ls0\"> </span> (1.558) - - 1.393  S. Ruffillo S.C.r.l. (in liq.) <span class=\"_ _0\"></span> 21<span class=\"ls0\"> </span>- - - - - - - 21<span class=\"ls0\"> </span> S.E.I.S. S.p.A.  8.507 -  (214)  (6.418) - - - - 1.874  Sellero S.C.r.l. (in liq.) <span class=\"_ _0\"></span> 4 - - - - - - - 4  Sistranyac S.A.  150 - - - - - - - 150 Informativa sulla mo<span class=\"_ _1\"></span>vimentazione dell<span class=\"_ _1\"></span>e partecipazioni del Gru<span class=\"_ _4\"></span>ppo al 31 dicembre 2022 Partecipazio<span class=\"_ _0\"></span>ni in imprese c<span class=\"_ _0\"></span>ollegate \u20ac/1000<span class=\"ff19\"> </span>Movimenti di<span class=\"_ _0\"></span> periodo Acquisizioni, Risultato del<span class=\"_ _0\"></span>le Variazione ri<span class=\"_ _0\"></span>serva da Valore di caric<span class=\"_ _0\"></span>o al 31 versamenti di c<span class=\"_ _0\"></span>apitale (Svalutazioni) /<span class=\"_ _0\"></span> Valutazioni<span class=\"_ _0\"></span> ad equity Riclassifiche ed <span class=\"_ _0\"></span>altre Valore di caric<span class=\"_ _0\"></span>o al 31 Denominazio<span class=\"_ _0\"></span>ne partecipazioni (Dividendi) adeguament<span class=\"_ _0\"></span>o dicembre 2<span class=\"_ _0\"></span>021 e (dismissioni<span class=\"_ _0\"></span>) ed altri Ripristini di val<span class=\"_ _0\"></span>ore con effetti a O.C<span class=\"_ _0\"></span>.I.  variazioni dicembre 2<span class=\"_ _0\"></span>022 valutate ad e<span class=\"_ _0\"></span>quity  inflazione apporti  Sotra Link Holdco A.S. <span class=\"_ _0\"></span> - 5 - - - - - - 5  Tangenziale Seconda S.C<span class=\"_ _0\"></span>.r.l. (in liq.) <span class=\"_ _0\"></span> 19<span class=\"ls0\"> </span>- - - - - - - 19<span class=\"ls0\"> </span> Tartano S.r.l. Societ\u00e0 Agric<span class=\"_ _0\"></span>ola  994 - -  (4) - - - - 990  Trieste Due S.C.ar.l. (in liq.<span class=\"_ _0\"></span>)  5 - - - - - - - 5  Valdostana Condotte <span class=\"_ _0\"></span>- Cossi <span class=\"_ _0\"></span> 20<span class=\"ls0\"> </span>- - - - - - - 20<span class=\"ls0\"> </span> VE.CO. S.C.r.l.  3 - - - - - - - 3  Yacylec S.A.  566 - 35<span class=\"ls0\"> </span>-  (217)  (57) 323 7 658  Yuma Concesionaria S.A.<span class=\"_ _0\"></span>  1.277 - 5.636 -  (904) - - - 6.010 Totale parte<span class=\"_ _0\"></span>cipazioni in impre<span class=\"_ _0\"></span>se collegate<span class=\"_ _0\"></span> 605.658 10.494 4.157 4.679 27.695  (3.117) 11.392 7 660.965 Joint venture<span class=\"_ _0\"></span> \u20ac/1000<span class=\"ff19\"> </span>Movimenti di<span class=\"_ _0\"></span> periodo Acquisizioni, Risultato del<span class=\"_ _0\"></span>le Variazione ri<span class=\"_ _0\"></span>serva da Valore di caric<span class=\"_ _0\"></span>o al 31 versamenti di c<span class=\"_ _0\"></span>apitale (Svalutazioni) /<span class=\"_ _0\"></span> Valutazioni<span class=\"_ _0\"></span> ad equity Riclassifiche ed <span class=\"_ _0\"></span>altre Valore di caric<span class=\"_ _0\"></span>o al 31 Denominazio<span class=\"_ _0\"></span>ne partecipazioni (Dividendi) adeguament<span class=\"_ _0\"></span>o dicembre 2<span class=\"_ _0\"></span>021 e (dismissioni<span class=\"_ _0\"></span>) ed altri Ripristini di val<span class=\"_ _0\"></span>ore con effetti a O.C<span class=\"_ _0\"></span>.I.  variazioni dicembre 2<span class=\"_ _0\"></span>022 valutate ad e<span class=\"_ _0\"></span>quity  inflazione apporti  Ankara Etlik Hastane I<span class=\"_ _0\"></span>sletme Ve Bakim Ano<span class=\"_ _0\"></span>nim Sirketi <span class=\"_ _0\"></span> 20.110 -  (1.993)  (14.615)  (3) - - - 3.500  Arge BBT - Baulos H4<span class=\"_ _0\"></span>1 - Sillschlucht - <span class=\"_ _0\"></span>Pfons  - 50<span class=\"ls0\"> </span>1.453 - - - - - 1.503  C.F.M. S.C.r.l. (in liq.) <span class=\"_ _0\"></span> 21<span class=\"ls0\"> </span>- - - - - - - 21<span class=\"ls0\"> </span> Consorcio Federici/Impre<span class=\"_ _0\"></span>sit/Ice Cochabam<span class=\"_ _0\"></span>ba <span class=\"_ _0\"></span> 16<span class=\"ls0\"> </span>- - - - - - - 16<span class=\"ls0\"> </span> Consorzio GI.IT. (in liq.) <span class=\"_ _0\"></span> 1 - - - - - - - 1  Depurazione Palermo S<span class=\"_ _0\"></span>.C.r.l. (in liq.) <span class=\"_ _0\"></span> 4 - - - - - - - 4  Dolomiti Webuild Impleni<span class=\"_ _0\"></span>a  5 - - - - - - - 5  Etlik Hastane P.A. S.r.l. <span class=\"_ _0\"></span> 2.628 - 585 - - - - - 3.213  Flatiron West Inc.- T<span class=\"_ _0\"></span>he Lane Constr. C<span class=\"_ _0\"></span>orp. Joint Venture <span class=\"_ _0\"></span> - 14.055 5.711 -  (433)  (12.156) -  (5.426) 1.751  Fluor-Lane 95 LLC <span class=\"_ _0\"></span> 17<span class=\"ls0\"> </span>- - - 1 - - - 18<span class=\"ls0\"> </span> I4 Leasing LLC  9.880 - 469 - 605 - - - 10.954  ICA LT Limited Liability C<span class=\"_ _0\"></span>ompany <span class=\"_ _0\"></span> - - - - - - - - 1  Infraflegrea S.C.r.l. (in li<span class=\"_ _0\"></span>q.)  15<span class=\"ls0\"> </span>- - - - - - - 15<span class=\"ls0\"> </span> La Maddalena <span class=\"_ _0\"></span> 6 - - - - - - - 6  OHL - Posillico - Seli Ov<span class=\"_ _0\"></span>erseas Joint Ventu<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span> 1.841 - - 784 - - - - 2.625  PerGenova S.C.p.A. (in liq.<span class=\"_ _0\"></span>)  500 - - - - - - - 500  Purple Line Transit Cons<span class=\"_ _0\"></span>tructors LLC <span class=\"_ _0\"></span> 1.802 -  (241) - 132  (1.368) - - 326  Segrate S.C.r.l.  4 - - - - - - - 4  Techint S.A.C.I.- Hoch<span class=\"_ _0\"></span>tief A.G.- Im<span class=\"_ _0\"></span>pregilo S.p.A.-Iglys<span class=\"_ _0\"></span> S.A. 4 382 - - - - - - 386 UTE   Unionport Constructor<span class=\"_ _0\"></span>s Joint Venture <span class=\"_ _0\"></span> 13.560 2.073  (4.517) - 870 - - - 11.986 Totale Joint v<span class=\"_ _0\"></span>enture 50.414 16.560 1.468 (13.830) 1.173 (13.523) - (5.426) 36.834 Sub totale pa<span class=\"_ _0\"></span>rtecipazioni in i<span class=\"_ _0\"></span>mprese valutate co<span class=\"_ _0\"></span>n il 656.071 27.054 5.625  (9.151) 28.868  (16.641) 11.392  (5.419) 697.799 metodo del p<span class=\"_ _0\"></span>atrimonio nett<span class=\"_ _0\"></span>o Altre partecip<span class=\"_ _0\"></span>azioni \u20ac/1000<span class=\"ff19\"> </span>Movimenti di<span class=\"_ _0\"></span> periodo Acquisizioni, Risultato del<span class=\"_ _0\"></span>le Variazione ri<span class=\"_ _0\"></span>serva da Valore di caric<span class=\"_ _0\"></span>o al 31 versamenti di c<span class=\"_ _0\"></span>apitale (Svalutazioni) /<span class=\"_ _0\"></span> Valutazioni<span class=\"_ _0\"></span> ad equity Riclassifiche ed <span class=\"_ _0\"></span>altre Valore di caric<span class=\"_ _0\"></span>o al 31 Denominazio<span class=\"_ _0\"></span>ne partecipazioni (Dividendi) adeguament<span class=\"_ _0\"></span>o dicembre 2<span class=\"_ _0\"></span>021 e (dismissioni<span class=\"_ _0\"></span>) ed altri Ripristini di val<span class=\"_ _0\"></span>ore con effetti a O.C<span class=\"_ _0\"></span>.I.  variazioni dicembre 2<span class=\"_ _0\"></span>022 valutate ad e<span class=\"_ _0\"></span>quity  inflazione apporti  Acqua Campania S.p.A. <span class=\"_ _0\"></span> 10<span class=\"ls0\"> </span>- - - - - - - 10<span class=\"ls0\"> </span> Asse Sangro Consorzio (i<span class=\"_ _0\"></span>n liq.) <span class=\"_ _0\"></span> 22<span class=\"ls0\"> </span>- - - - - - - 22<span class=\"ls0\"> </span> Centoquattro S.C.r.l. <span class=\"_ _0\"></span> 1 - - - - - - - 1  Centotre S.C.r.l.  1 - - - - - - - 1  Consorzio Casale Nei <span class=\"_ _0\"></span> 1 - - - - - - - 1  Consorzio Centro Un<span class=\"_ _0\"></span>o (in liq.) <span class=\"_ _0\"></span> 3 - - - - - - - 3  Consorzio Ferrofir (in liq.) <span class=\"_ _0\"></span> 535 - - - - - - - 535  Consorzio Tratta Determin<span class=\"_ _0\"></span>ante Citt\u00e0 Vitale <span class=\"_ _0\"></span>- TRA<span class=\"_ _0\"></span>.DE.CIV  28<span class=\"ls0\"> </span>- - - - - - - 28<span class=\"ls0\"> </span> Consorzio Utenti Servi<span class=\"_ _0\"></span>zi Salaria Vallericca  <span class=\"_ _0\"></span> 17<span class=\"ls0\"> </span>- - - - - - - 17<span class=\"ls0\"> </span> Consorzio Venezia Nuov<span class=\"_ _0\"></span>a  48<span class=\"ls0\"> </span>- - - - - - - 48<span class=\"ls0\"> </span> Emittenti Titoli S.p.A. (in liq<span class=\"_ _0\"></span>.)  11<span class=\"ls0\"> </span>- - - - - - - 11<span class=\"ls0\"> </span> Grassetto S.p.A. (in liq.) <span class=\"_ _0\"></span> 8 - - - - - - - 8  Immobiliare Golf Club C<span class=\"_ _0\"></span>astel D'Aviano S.r.l.<span class=\"_ _0\"></span>  20<span class=\"ls0\"> </span>- - - - - - - 20<span class=\"ls0\"> </span> Istituto per lo Sviluppo Edilizi<span class=\"_ _0\"></span>o ed Urbani<span class=\"_ _0\"></span>stico  - IS<span class=\"_ _0\"></span>VEUR 64<span class=\"ls0\"> </span>- - - - - - - 64<span class=\"ls0\"> </span>S.p.A. (in liq.)   Markland S.r.l. (in liq.) <span class=\"_ _0\"></span> 1  (1) - - - - - - -  Messina Catania tratto N<span class=\"_ _0\"></span>ord  7 - - - - - - - 7  Metro 5 S.p.A. <span class=\"_ _0\"></span> 1.645 - - - - - - - 1.645  MN 6 S.C.r.l. <span class=\"_ _0\"></span> 1 - - - - - - - 1  Mose Operae S.C.r.l. (in liq.<span class=\"_ _0\"></span>)  2 - - - - - - - 2  Nomisma - Societ\u00e0 di St<span class=\"_ _0\"></span>udi Economici S.p.<span class=\"_ _0\"></span>A.  27<span class=\"ls0\"> </span>- - - - - - - 27<span class=\"ls0\"> </span> Pavimental S.p.A. <span class=\"_ _0\"></span> 62<span class=\"ls0\"> </span>- - - - - - - 62<span class=\"ls0\"> </span> PROG.ESTE S.p.A. <span class=\"_ _0\"></span> 92<span class=\"ls0\"> </span>- - - - - - - 92<span class=\"ls0\"> </span> S. Benedetto S.C.r.l. (in liq.<span class=\"_ _0\"></span>)  10<span class=\"ls0\"> </span>- - - - - - - 10<span class=\"ls0\"> </span> S.A.T. S.p.A.  361 - - - - - - - 361  Skiarea Valchiavenna <span class=\"_ _0\"></span>S.p.A.  117 - - - - - - - 117  SPV Linea M4 S.p.A. <span class=\"_ _0\"></span> 47.421 - - - - - - - 47.421  UJoint Venture Astaldi S<span class=\"_ _0\"></span>.p.A. (Suc. Cile<span class=\"_ _0\"></span>), VCGP (Ag en 14<span class=\"ls0\"> </span>- - - - - -  (2) 12<span class=\"ls0\"> </span>Chile) e VCGP<span class=\"ff1a\">\u2013</span>Ast<span class=\"_ _0\"></span>aldi Ingenieria y Con<span class=\"_ _0\"></span>st.Ltd. <span class=\"_ _0\"></span>  Veneta Sanitaria Finanz<span class=\"_ _0\"></span>a di Progetto S.p.A. <span class=\"_ _0\"></span>- V.S.F.P. 512 - - - - - - - 512 S.p.A.    Strumenti finanziari par<span class=\"_ _0\"></span>tecipativi - PA.<span class=\"_ _0\"></span>DE. - Astaris S.p.A. <span class=\"_ _0\"></span> 29.123 - - - - - - 416 29.539 Totale altre p<span class=\"_ _0\"></span>artecipazioni 80.161  (1) - - - - - 414<span class=\"ls0\"> </span>80.575 Totale parte<span class=\"_ _0\"></span>cipazioni  736.233 27.053 5.625  (9.151) 28.868  (16.641) 11.392  (5.005) 778.373 ] Fondi rischi <span class=\"_ _0\"></span>su partecipazioni<span class=\"_ _0\"></span> \u20ac/1000<span class=\"ff19\"> </span>Movimenti di<span class=\"_ _0\"></span> periodo Acquisizioni, v<span class=\"_ _0\"></span>ersamenti di Valore di caric<span class=\"_ _0\"></span>o al 31 Valutazioni<span class=\"_ _0\"></span> ad equity con (Svalutazioni) /<span class=\"_ _0\"></span> Ripristini di (Accantona<span class=\"_ _0\"></span>menti) / Utilizzo Riclassifiche ed <span class=\"_ _0\"></span>altre Valore di caric<span class=\"_ _0\"></span>o al 31 Denominazio<span class=\"_ _0\"></span>ne capitale e (di<span class=\"_ _0\"></span>smissioni) ed dicembre 2<span class=\"_ _0\"></span>021 effetti a O.<span class=\"_ _0\"></span>C.I.  valore fondi rischi variazioni dicembre 2<span class=\"_ _0\"></span>022 altri apporti  AGL Joint Venture <span class=\"_ _0\"></span>  (1.997) -  (144) - 1.585 -  (556)  Aguas del Gran Buenos<span class=\"_ _0\"></span> Aires S.A. (in liq.) <span class=\"_ _0\"></span> - - - -  (18) -  (18)  Avrasya Metro Grubu S<span class=\"_ _0\"></span>.r.l . (in Liq.) <span class=\"_ _0\"></span> - - - -  (146) -  (146)  Cagliari 89 S.c.r.l. (in liq.) <span class=\"_ _0\"></span>  (133) 93<span class=\"ls0\"> </span>- - 40<span class=\"ls0\"> </span>- -  Consorzio Astaldi-F<span class=\"_ _0\"></span>ederici-Todini <span class=\"_ _0\"></span>Kramis   (4.204) - - -  (455) -  (4.658)  Consorzio Groupeme<span class=\"_ _0\"></span>nt Lesi-Dipent<span class=\"_ _0\"></span>a    (1) - - - - -  (1)  Fisia Abeima LLC <span class=\"_ _0\"></span>  (9.077) -  (567) - 688 -  (8.956)  Fisia GS Inima (Al Ghubr<span class=\"_ _0\"></span>a) LLC <span class=\"_ _0\"></span> - -  (18) -  (11) -  (29)  Flatiron West Inc.- T<span class=\"_ _0\"></span>he Lane Constr. C<span class=\"_ _0\"></span>orp. Joint Venture <span class=\"_ _0\"></span>  (5.426) - - - - 5.426 -  Fluor-Lane South Carolina<span class=\"_ _0\"></span> LLC <span class=\"_ _0\"></span>  (1.671) -  (103) -  (48) -  (1.821)  Impregilo Arabia Ltd. <span class=\"_ _0\"></span>  (2.096) 406 - -  (81) -  (1.771)  Ochre Solutions Holding<span class=\"_ _0\"></span>s Ltd. <span class=\"_ _0\"></span>  (168) - - - 168 - -  Sclafani S.c.r.l. (in liq.) <span class=\"_ _0\"></span>  (161) 161 - - - - -  Skanska-Granite-L<span class=\"_ _0\"></span>ane Joint Venture <span class=\"_ _0\"></span>  (59.874) -  (3.532) -  (13.530) -  (76.937)  VCGP - Astaldi Inge<span class=\"_ _0\"></span>nieria y Construccion <span class=\"_ _0\"></span>Limitada <span class=\"_ _0\"></span>  (323) - - - - -  (323)  Webuild - Kolin   (126) - - -  (40) -  (166) Totale fondi ri<span class=\"_ _0\"></span>schi su partecip<span class=\"_ _0\"></span>azioni   (85.257) 660<span class=\"ls0\"> </span> (4.364) -  (11.848) 5.427  (95.383)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__101": {
   "value": "41. <span class=\"_ _0\"></span>Compensi <span class=\"_ _0\"></span>spettanti <span class=\"_ _0\"></span>alla S<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>revisione <span class=\"_ _0\"></span>KPMG <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>rete, <span class=\"_ _0\"></span>ai sensi <span class=\"_ _0\"></span>dell\u2019ar<span class=\"_ _0\"></span>t. 14<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span><span class=\"ff19\">-<span class=\"ff1b\">duodecies</span> </span>del Regolamento Emittenti Si <span class=\"_ _2\"></span>riportano <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span><span class=\"ff1a\">seguito <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>compensi <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>stati <span class=\"_ _2\"></span>corrisposti <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>competenza <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>dell\u2019esercizio <span class=\"_ _0\"></span>2022 <span class=\"_ _2\"></span>alla </span>KPMG <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>base <span class=\"_ _11\"> </span>all\u2019incarico <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>revisione <span class=\"_ _11\"> </span>legale <span class=\"_ _10\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _11\"> </span>conti <span class=\"_ _10\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _11\"> </span>gli <span class=\"_ _11\"> </span>esercizi <span class=\"_ _11\"> </span>2015<span class=\"_ _0\"></span><span class=\"ff19\">-2023 <span class=\"_ _11\"> </span>conferito <span class=\"_ _11\"> </span>con <span class=\"_ _11\"> </span>delibera <span class=\"_ _10\"> </span>di </span>Assemblea Ordi<span class=\"_ _1\"></span>naria del 30<span class=\"_ _1\"></span> aprile 2015.<span class=\"fs4\"> </span>Tipologia di servizi Compensi<span class=\"fca sc0\"> </span>(valori in Euro/000)<span class=\"_ _1\"></span><span class=\"fca sc0\"> </span>Revisione contabile Webuild S.p.A. 2.235 Revisione contabile Imprese Controllate 2.608 Totale Revisione Contabile 4.843 Altri servizi Webuild S.p.A. 1<span class=\"ls1c\">38</span> Altri servizi Imprese Controllate 131<span class=\"ls0\"> </span>Totale Altri servizi 2<span class=\"ls1c\">69</span> Totale Gruppo Webuild 5.112",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__102": {
   "value": "42. Eventi successivi Per i princi<span class=\"_ _1\"></span>pali eventi <span class=\"_ _1\"></span>successivi al<span class=\"_ _1\"></span>la chiusura d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ll\u2019eserc<span class=\"_ _1\"></span>izio si rimanda<span class=\"_ _4\"></span> al paragrafo \u201cFatt<span class=\"_ _1\"></span>i di rilievo <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>uccessivi al<span class=\"_ _1\"></span>la chiusura <span class=\"ff1a\">dell\u2019es<span class=\"_ _1\"></span>ercizio\u201d dell<span class=\"_ _1\"></span>a Relazione sull<span class=\"_ _1\"></span>a gestione.<span class=\"ff19\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s5_notes__6__103": {
   "value": "43. Posizioni o transazioni derivanti da operazioni atipiche e/o inusuali<span class=\"_ _0\"></span> Nell\u2019Esercizio <span class=\"_ _4\"></span>2022 il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>Webuild non <span class=\"_ _4\"></span>ha posto <span class=\"_ _4\"></span>in esser<span class=\"_ _1\"></span>e operazi<span class=\"_ _1\"></span>oni ati<span class=\"_ _4\"></span>piche e/o <span class=\"_ _4\"></span>inusuali co<span class=\"_ _1\"></span>s\u00ec com<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> d<span class=\"_ _1\"></span>efinite 75dalla comunicazi<span class=\"_ _1\"></span>one Consob n\u00b0 DE<span class=\"_ _1\"></span>M/6064293. 75 Per <span class=\"_ _1\"></span>operazioni<span class=\"_ _1\"></span> atipi<span class=\"_ _1\"></span>che e/o <span class=\"_ _4\"></span>inusuali <span class=\"_ _1\"></span>si inten<span class=\"_ _1\"></span>dono qu<span class=\"_ _1\"></span>elle oper<span class=\"_ _4\"></span>azioni che <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>significativit\u00e0 <span class=\"_ _4\"></span>e rilevanz<span class=\"_ _1\"></span>a, n<span class=\"_ _1\"></span>atura delle<span class=\"_ _4\"></span> contropa<span class=\"_ _0\"></span>rti, <span class=\"_ _1\"></span>oggetto de<span class=\"_ _4\"></span>lla transazione,<span class=\"_ _4\"></span> modalit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>determinazione <span class=\"_ _3\"></span>del <span class=\"_ _4\"></span>prezzo <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>trasferimento <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>tempistica <span class=\"_ _4\"></span>dell\u2019accadiment<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>possono <span class=\"_ _4\"></span>dare<span class=\"ff19\"> <span class=\"_ _1\"></span>luogo <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>dubbi <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>ordine: <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>correttezza <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>completezza<span class=\"_ _1\"></span> </span>dell\u2019informazione i<span class=\"_ _1\"></span>n bilancio, al <span class=\"_ _1\"></span>conflitto d\u2019interes<span class=\"_ _1\"></span>se, alla salvag<span class=\"_ _1\"></span>uardia del pa<span class=\"_ _1\"></span>trimonio aziend<span class=\"_ _1\"></span>ale, alla tutela degl<span class=\"_ _1\"></span>i azioni<span class=\"ff19\">sti di minoranza </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
    "language": "it",
    "entity": "scheme:549300UKR289DF4UXQ47",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  }
 }
}