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  "fact-1": {
   "value": "Informazioni gene<span class=\"_ _17\"></span>rali La Caltagirone <span class=\"_ _6\"></span>SpA <span class=\"_ _6\"></span>(la Capogruppo) <span class=\"_ _6\"></span>\u00e8 una <span class=\"_ _6\"></span>societ\u00e0 per <span class=\"_ _6\"></span>azioni <span class=\"_ _6\"></span>operante attraverso le societ\u00e0 <span class=\"_ _6\"></span>controllate <span class=\"_ _6\"></span>nei <span class=\"_ _6\"></span>sett<span class=\"ff7\">ori del <span class=\"_ _6\"></span>cement<span class=\"_ _6\"></span>o, <span class=\"_ _6\"></span>dell\u2019ed<span class=\"_ _0\"></span>itoria,<span class=\"ff1\"> <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>costruzioni <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>immobiliare</span></span><span class=\"ff7\"><span class=\"ff1\">, <span class=\"_ _6\"></span>con </span></span>sede legale a Ro<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>a (Italia),<span class=\"_ _0\"></span> Via Barberini n. 28<span class=\"_ _17\"></span>. Alla da<span class=\"_ _0\"></span>ta della <span class=\"_ _0\"></span>presente r<span class=\"_ _0\"></span>elazione, gl<span class=\"_ _0\"></span>i Azioni<span class=\"_ _17\"></span>st<span class=\"_ _6\"></span>i che de<span class=\"_ _0\"></span>tengono pa<span class=\"_ _0\"></span>rtecipazioni<span class=\"_ _17\"></span> rilevanti nel capitale, secondo<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>quanto risulta<span class=\"_ _0\"></span> dalle comunicazioni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>effettuate ai sensi dell\u2019<span class=\"_ _0\"></span>art. 120 TUF e integrate dalle ulte<span class=\"_ _17\"></span>riori informazioni disponibil<span class=\"_ _17\"></span>i sono<span class=\"_ _6\"></span>: \u2022<span class=\"ff1\"> <span class=\"_ _3b\"> </span><span class=\"fs7\">Francesco Gaetano Caltagi<span class=\"_ _0\"></span>rone n. 105.217.025 a<span class=\"_ _17\"></span>zioni (87,593<span class=\"ls38\">%)</span> </span></span>La predetta par<span class=\"_ _0\"></span>tecipazione \u00e8 detenuta<span class=\"_ _17\"></span>: Indirettamente tr<span class=\"_ _0\"></span>amite le Soci<span class=\"_ _17\"></span>et\u00e0<span class=\"_ _6\"></span><span class=\"ff1\">: </span>-<span class=\"ff1\"> <span class=\"_ _3b\"> </span><span class=\"fc0\">Finanziaria Italia 2005<span class=\"_ _0\"></span> SpA (53,914%) </span></span>-<span class=\"ff1\"> <span class=\"_ _3b\"> </span><span class=\"fc0\">FGC SPA (33,30<span class=\"ls38\">%)</span> </span></span>-<span class=\"ff1\"> <span class=\"_ _3b\"> </span><span class=\"fc0\">FINCAL SpA (0,379%)<span class=\"_ _0\"></span> </span></span>Alla <span class=\"_ _16\"></span>data <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>predisposizione<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>presente <span class=\"_ _16\"></span>bilancio, <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>controllante <span class=\"_ _16\"></span>ultima <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>FGC SpA<span class=\"_ _17\"></span><span class=\"ls2\">, </span>per effetto del<span class=\"_ _0\"></span>le azioni d<span class=\"_ _0\"></span>etenute tramite p<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>oprie controll<span class=\"_ _0\"></span>ate.  Il  presen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e  B<span class=\"_ _0\"></span>ilancio <span class=\"_ _21\"> </span>consolidato  del<span class=\"_ _17\"></span>  Gruppo  Ca<span class=\"_ _17\"></span>ltagirone  \u00e8 <span class=\"_ _8\"> </span>stato  autori<span class=\"_ _0\"></span>zzato  alla<span class=\"_ _17\"></span> pubblicazion<span class=\"_ _0\"></span>e dagli Ammini<span class=\"_ _17\"></span>st<span class=\"_ _6\"></span>ratori il 13 marzo 20<span class=\"_ _17\"></span>25. Continuit\u00e0 aziendale Il bilancio consol<span class=\"_ _0\"></span>idato al <span class=\"_ _0\"></span>31 dicembre<span class=\"_ _0\"></span> <span class=\"ls1\">2024</span> \u00e8 redatto sul p<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>esuppos<span class=\"_ _0\"></span>to della continui<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0 aziendale poich\u00e9<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>il Gruppo \u00e8 dotato<span class=\"_ _0\"></span> di adeguati mezzi p<span class=\"_ _0\"></span>ropri e di adegua<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e linee di credi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o e<span class=\"_ _0\"></span> non <span class=\"_ _19\"> </span>presenta <span class=\"_ _19\"> </span>situazioni <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>incertezza <span class=\"_ _19\"> </span>tali <span class=\"_ _1f\"> </span>da <span class=\"_ _19\"> </span>comprometterne<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>la <span class=\"_ _19\"> </span>capacit\u00e0 <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>svolgimento<span class=\"_ _17\"></span> dell\u2019attivit\u00e0 opera<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>iva. <span class=\"ff1\"> </span>Cambiamento c<span class=\"_ _0\"></span>limatico Le <span class=\"_ _19\"> </span>varie <span class=\"_ _1f\"> </span>societ\u00e0 <span class=\"_ _1f\"> </span>apparten<span class=\"_ _0\"></span>enti <span class=\"_ _19\"> </span>al <span class=\"_ _1f\"> </span>Gruppo <span class=\"_ _1f\"> </span>Caltagi<span class=\"_ _0\"></span>rone <span class=\"_ _1f\"> </span>sono <span class=\"_ _19\"> </span>sempre <span class=\"_ _1f\"> </span>alla <span class=\"_ _19\"> </span>ricerca <span class=\"_ _1f\"> </span>di soluzioni per risponde<span class=\"_ _17\"></span>re ai cambiamenti clima<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ici. Il <span class=\"_ _1f\"> </span>Gruppo <span class=\"_ _1f\"> </span>Cementir <span class=\"_ _1f\"> </span>pone <span class=\"_ _1f\"> </span>particolare <span class=\"_ _1f\"> </span>attenzione <span class=\"_ _1f\"> </span>agli <span class=\"_ _1f\"> </span>aspetti <span class=\"_ _1f\"> </span>ambientali<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>legati <span class=\"_ _1f\"> </span>alle proprie <span class=\"_ _6\"></span>attivit\u00e0,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>l'obiettivo di <span class=\"_ _6\"></span>limitarne <span class=\"_ _6\"></span>l'impatto sugli <span class=\"_ _6\"></span>ecosistemi e <span class=\"_ _6\"></span>sui <span class=\"_ _6\"></span>territori <span class=\"_ _6\"></span>interessa<span class=\"_ _17\"></span>ti. In <span class=\"_ _1f\"> </span>questo <span class=\"_ _21\"> </span>senso <span class=\"_ _1f\"> </span>prosegue <span class=\"_ _1f\"> </span>il <span class=\"_ _1f\"> </span>proprio <span class=\"_ _21\"> </span>impegno <span class=\"_ _1f\"> </span>nel <span class=\"_ _1f\"> </span>ridurre <span class=\"_ _1f\"> </span>l\u2019utilizzo <span class=\"_ _1f\"> </span>di <span class=\"_ _21\"> </span><span class=\"ff1\">materie <span class=\"_ _21\"> </span>prime <span class=\"_ _1f\"> </span>non </span>rinnovabili<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>promuovendo <span class=\"_ _3\"></span>l\u2019utilizzo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>materie <span class=\"_ _3\"></span>prime <span class=\"_ _12\"></span>alternati<span class=\"_ _0\"></span>ve, <span class=\"_ _3\"></span>cos\u00ec <span class=\"_ _3\"></span>chiamate <span class=\"_ _3\"></span>perch\u00e9 <span class=\"_ _3\"></span>non provengono <span class=\"_ _14\"></span>da <span class=\"_ _15\"></span>cave <span class=\"_ _14\"></span>ma <span class=\"_ _14\"></span>da <span class=\"_ _15\"></span>altri <span class=\"_ _14\"></span>processi <span class=\"_ _15\"></span>produt<span class=\"_ _17\"></span>tivi. <span class=\"_ _15\"></span>Il <span class=\"_ _14\"></span>Gruppo <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _14\"></span>costantemente <span class=\"_ _14\"></span>impegnato<span class=\"_ _0\"></span> nello sviluppo<span class=\"_ _0\"></span> di un model<span class=\"_ _0\"></span>lo di business in<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>linea c<span class=\"_ _17\"></span>on <span class=\"_ _6\"></span>gli obiet<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ivi strategici<span class=\"_ _17\"></span> di sostenibilit\u00e0 e di<span class=\"_ _17\"></span> riduzione dell<span class=\"_ _0\"></span>e emissioni di CO2<span class=\"_ _0\"></span>. Il G<span class=\"_ _0\"></span>ruppo C<span class=\"_ _0\"></span>altagirone <span class=\"_ _17\"></span>Editore \u00e8 <span class=\"_ _17\"></span>alla con<span class=\"_ _17\"></span>tinua ricerca <span class=\"_ _17\"></span>di soluzion<span class=\"_ _17\"></span>i per ridur<span class=\"_ _17\"></span>re i <span class=\"_ _17\"></span>consumi energetici. Negl<span class=\"_ _0\"></span>i ultimi <span class=\"_ _17\"></span>anni sono stati e<span class=\"_ _17\"></span>ff<span class=\"_ _6\"></span>ettua<span class=\"_ _0\"></span>ti interventi <span class=\"_ _17\"></span>di <span class=\"ff6 lsb\">re<span class=\"ls0\">-lamping</span></span> nelle <span class=\"_ _17\"></span>diverse sedi del<span class=\"_ _17\"></span> gruppo, <span class=\"_ _21\"> </span>ma <span class=\"_ _21\"> </span>in <span class=\"_ _8\"> </span>particola<span class=\"_ _17\"></span>re  negl<span class=\"_ _17\"></span>i  s<span class=\"_ _17\"></span>tabilimenti <span class=\"_ _21\"> </span>produttivi, <span class=\"_ _21\"> </span>attraverso <span class=\"_ _1f\"> </span>la  so<span class=\"_ _17\"></span>stituzione <span class=\"_ _8\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _21\"> </span>f<span class=\"_ _6\"></span>onti luminose <span class=\"_ _1f\"> </span>con <span class=\"_ _19\"> </span>soluzioni <span class=\"_ _19\"> </span>a <span class=\"_ _21\"> </span>basso <span class=\"_ _1f\"> </span>consumo<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>(<span class=\"ff6\">led<span class=\"ff7\">) <span class=\"_ _1f\"> </span>e <span class=\"_ _1f\"> </span>l\u2019adozione <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>soluzioni <span class=\"_ _19\"> </span>automatiche <span class=\"_ _19\"> </span>di </span></span>spegnimento <span class=\"_ _12\"></span>(sensori <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>movimento); <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>stati <span class=\"_ _12\"></span>avviati <span class=\"_ _19\"></span>program<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>i <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>razionalizzazione dell\u2019utilizzo del<span class=\"_ _0\"></span>le diverse utenze.<span class=\"ff1\"> </span>Il <span class=\"_ _16\"></span>Gruppo <span class=\"_ _16\"></span>Vianini <span class=\"_ _16\"></span>Lavori <span class=\"_ _6d\"></span>svolge <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>sua <span class=\"_ _16\"></span>attivit\u00e0 <span class=\"_ _16\"></span>fornendo <span class=\"_ _6d\"></span>i <span class=\"_ _17\"></span>propri <span class=\"_ _6d\"></span>servizi <span class=\"_ _16\"></span>nel <span class=\"_ _16\"></span>pieno <span class=\"_ _16\"></span>rispetto e <span class=\"_ _3\"></span>salvaguardia<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>dell\u2019ambiente. <span class=\"_ _15\"></span>L'industria <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>infrastrutture, <span class=\"_ _15\"></span>infatti, <span class=\"_ _15\"></span>svolge <span class=\"_ _15\"></span>un <span class=\"_ _3\"></span>ruolo <span class=\"_ _15\"></span>chiave nello sviluppo sostenibile dei territori, ma anche <span class=\"_ _6\"></span>la costruzione e <span class=\"_ _6\"></span>la gestione di infrastrutture possono <span class=\"_ _17\"></span>avere i<span class=\"_ _17\"></span>mpatti su<span class=\"_ _17\"></span>ll'ambiente. V<span class=\"_ _0\"></span>ianini <span class=\"_ _17\"></span>Lavori <span class=\"_ _17\"></span>ha <span class=\"_ _17\"></span>una vision<span class=\"_ _0\"></span>e <span class=\"_ _17\"></span>di busi<span class=\"_ _0\"></span>ness che<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>prioritizza la tutela ambientale<span class=\"_ _17\"></span> e la gestione responsabile de<span class=\"_ _17\"></span>i territori in cui opera. Relativamente <span class=\"_ _19\"> </span>al <span class=\"_ _19\"> </span>G<span class=\"_ _6\"></span>ruppo <span class=\"_ _19\"> </span>Domus <span class=\"_ _1f\"> </span>\u00e8 <span class=\"_ _1f\"> </span>da <span class=\"_ _1f\"> </span>rilevare <span class=\"_ _19\"> </span>che <span class=\"_ _1f\"> </span>con <span class=\"_ _1f\"> </span>la <span class=\"_ _19\"> </span>cessione <span class=\"_ _1f\"> </span>delle <span class=\"_ _19\"> </span>attivit\u00e0 industriali <span class=\"_ _14\"></span>il <span class=\"_ _15\"></span>profilo <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>rischio <span class=\"_ _15\"></span>risulta <span class=\"_ _14\"></span>completamente <span class=\"_ _14\"></span>modificato <span class=\"_ _15\"></span>rispetto<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>alla <span class=\"_ _15\"></span>situazione<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>degli esercizi <span class=\"_ _14\"></span>antecedenti <span class=\"_ _14\"></span>il <span class=\"_ _15\"></span>2017 <span class=\"_ _14\"></span>durante <span class=\"_ _14\"></span>i <span class=\"_ _15\"></span>quali <span class=\"_ _14\"></span>era <span class=\"_ _15\"></span>p<span class=\"_ _0\"></span>resente <span class=\"_ _14\"></span>un <span class=\"_ _15\"></span>rischio<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>ambie<span class=\"_ _0\"></span>ntale <span class=\"_ _15\"></span>rela<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ivo <span class=\"_ _14\"></span>alla gestione <span class=\"_ _6\"></span>sia <span class=\"_ _14\"></span>de<span class=\"ff7\">i <span class=\"_ _14\"></span>consumi <span class=\"_ _6\"></span>energetici <span class=\"_ _6\"></span>sia <span class=\"_ _14\"></span>dei <span class=\"_ _6\"></span>rifiuti. <span class=\"_ _6\"></span>Dal <span class=\"_ _14\"></span>2018 <span class=\"_ _14\"></span>l\u2019attivit\u00e0 <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Gruppo <span class=\"_ _15\"></span></span>Domus<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>si <span class=\"_ _6\"></span>\u00e8 concentrata <span class=\"_ _12\"></span>nelle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>imm<span class=\"_ _6\"></span>obiliari <span class=\"_ _3\"></span>per <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>quali <span class=\"_ _3\"></span>il <span class=\"_ _12\"></span>Gruppo <span class=\"_ _12\"></span>rispetta <span class=\"_ _3\"></span>i <span class=\"_ _12\"></span>requisiti <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>efficienz<span class=\"_ _0\"></span>a ambientale ed energe<span class=\"_ _17\"></span>tica richieste dalle disposizi<span class=\"_ _0\"></span>oni normative. Ad <span class=\"_ _22\"> </span>eccezione <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>Gruppo <span class=\"_ _22\"> </span>Cementir <span class=\"_ _22\"> </span>Holding, <span class=\"_ _22\"> </span>non <span class=\"_ _22\"> </span>si <span class=\"_ _22\"> </span>prevedono <span class=\"_ _22\"> </span>investimenti<span class=\"_ _17\"></span> significativi, in quan<span class=\"_ _17\"></span>to non necessari, per far f<span class=\"_ _0\"></span>ronte al rischio cl<span class=\"_ _17\"></span>imatico.<span class=\"_ _6\"></span> Per <span class=\"_ _21\"> </span>maggiori <span class=\"_ _1f\"> </span>dettagli <span class=\"_ _21\"> </span>sulle <span class=\"_ _1f\"> </span>attivit\u00e0 <span class=\"_ _21\"> </span>e <span class=\"_ _21\"> </span>strategie <span class=\"_ _1f\"> </span>delle <span class=\"_ _21\"> </span>varie <span class=\"_ _21\"> </span>societ\u00e0 <span class=\"_ _1f\"> </span>appartenenti <span class=\"_ _21\"> </span>al Gruppo <span class=\"_ _19\"> </span>Caltagirone, <span class=\"_ _19\"></span>si <span class=\"_ _19\"></span>rimanda <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>quanto <span class=\"_ _19\"> </span>descr<span class=\"_ _0\"></span>itto <span class=\"_ _19\"> </span>nella <span class=\"_ _1f\"> </span>rendicontazion<span class=\"_ _17\"></span>e <span class=\"_ _1f\"> </span>di <span class=\"_ _19\"> </span>sostenibilit\u00e0, inclusa nell<span class=\"_ _0\"></span>a relazione sull<span class=\"_ _17\"></span>a gest<span class=\"_ _6\"></span>ione. Conformit\u00e0 ai principi contabili IFRS/IAS Il <span class=\"_ _14\"></span>bilancio <span class=\"_ _14\"></span>consolidato <span class=\"_ _14\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _15\"></span>dicemb<span class=\"_ _0\"></span>re <span class=\"_ _14\"></span><span class=\"ls1\">2024</span>, <span class=\"_ _14\"></span>redatto <span class=\"_ _14\"></span>sul <span class=\"_ _14\"></span>presupposto <span class=\"_ _6\"></span>della <span class=\"_ _14\"></span>continuit\u00e0 aziendale <span class=\"_ _16\"></span>della <span class=\"_ _17\"></span>Capogruppo <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>imprese <span class=\"_ _17\"></span>controllate, <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>stato <span class=\"_ _17\"></span>predisposto <span class=\"_ _16\"></span>ai <span class=\"_ _17\"></span>sensi <span class=\"_ _17\"></span>degli <span class=\"_ _17\"></span>art. 2 <span class=\"_ _6\"></span>e 3 <span class=\"_ _6\"></span>del D.Lgs <span class=\"_ _6\"></span>38/2005 ed in <span class=\"_ _6\"></span>conformit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6\"></span><span class=\"ff7\">ai <span class=\"_ _6\"></span>principi contabili IFRS emanati dall\u2019International </span>Accounting S<span class=\"_ _17\"></span>tandards Board <span class=\"_ _17\"></span>e adottati <span class=\"_ _17\"></span>dall\u2019Unione Europea<span class=\"_ _17\"></span>. Per se<span class=\"_ _0\"></span>mplicit\u00e0 l\u2019<span class=\"_ _17\"></span>insieme di tu<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ti i<span class=\"_ _17\"></span> principi e delle in<span class=\"_ _0\"></span>terpretazioni<span class=\"_ _0\"></span> \u00e8 di seguito definito<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>con \u201cIFRS\u201d<span class=\"_ _0\"></span>. <span class=\"ff1\"> </span>Nella <span class=\"_ _12\"></span>predisposizi<span class=\"_ _0\"></span>one <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>presente <span class=\"_ _12\"></span>documento<span class=\"_ _17\"></span> <span class=\"_ _19\"></span>si <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>tenuto <span class=\"_ _12\"></span>conto <span class=\"_ _12\"></span>delle <span class=\"_ _3\"></span>disposizioni dell\u2019articol<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>9 <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>decreto <span class=\"_ _6d\"></span>legislativo <span class=\"_ _17\"></span>28 <span class=\"_ _16\"></span>febbraio <span class=\"_ _17\"></span>2005 <span class=\"_ _16\"></span>n.38, <span class=\"_ _16\"></span>delle<span class=\"ff1\"> <span class=\"_ _17\"></span>disposizioni<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>codice <span class=\"_ _17\"></span>civile,<span class=\"_ _82\"> </span></span>delle Deli<span class=\"_ _17\"></span>bere CONSOB n. 15519 (\u201cDisposizi<span class=\"_ _17\"></span>oni in materia di schemi di bi<span class=\"_ _0\"></span>lancio da emanare<span class=\"_ _17\"></span> in <span class=\"_ _13\"> </span>attuazione <span class=\"_ _5\"> </span>dell\u2019art. <span class=\"_ _13\"> </span>9, <span class=\"_ _5\"> </span>comma <span class=\"_ _13\"> </span>3, <span class=\"_ _13\"> </span>del <span class=\"_ _5\"> </span>decreto <span class=\"_ _13\"> </span>legislativo <span class=\"_ _5\"> </span>n. <span class=\"_ _13\"> </span>38/2005\u201d) <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>n. <span class=\"_ _5\"> </span>15520 (\u201cModificazioni<span class=\"_ _0\"></span>  ed <span class=\"_ _8\"> </span>integrazi<span class=\"_ _0\"></span>oni  al<span class=\"_ _17\"></span>  regolamento  recante <span class=\"_ _21\"> </span>norme  di  at<span class=\"_ _17\"></span>tuazione  del<span class=\"_ _0\"></span>  dec<span class=\"ff1\">reto </span>legislativo n. <span class=\"_ _6\"></span>58/1998\u201d)<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>entrambe <span class=\"_ _6\"></span>del 27 luglio 2006, <span class=\"_ _6\"></span>nonch\u00e9 della <span class=\"_ _6\"></span>comuni<span class=\"_ _0\"></span>cazione CONSOB n. <span class=\"_ _12\"> </span>DEM/6064293<span class=\"_ _17\"></span> <span class=\"_ _12\"> </span>del <span class=\"_ _12\"> </span>28 <span class=\"_ _12\"></span>luglio <span class=\"_ _3\"></span>2006 <span class=\"_ _12\"></span>(\u201cInformativ<span class=\"_ _17\"></span>a <span class=\"_ _12\"> </span>societaria <span class=\"_ _12\"> </span>degli <span class=\"_ _3\"></span>emittenti <span class=\"_ _3\"></span>quotati <span class=\"_ _12\"> </span>e <span class=\"_ _12\"> </span>degli emittenti aventi s<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>rumenti<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>finanziari diffusi<span class=\"_ _0\"></span> tra il pu<span class=\"_ _17\"></span>bblico di cui all<span class=\"ff7\">\u2019art. 116 del TUF\u201d).</span> Si segnala, inoltre, che a partire dal<span class=\"_ _6\"></span><span class=\"ff7\">l\u2019esercizi<span class=\"_ _0\"></span>o <span class=\"ff1 ls1\">202<span class=\"ls0\">2</span></span>, <span class=\"_ _6\"></span>l\u2019economica turca<span class=\"_ _0\"></span> \u00e8 <span class=\"_ _6\"></span>considerata<span class=\"_ _17\"></span> </span>iperinflazionata  i<span class=\"_ _17\"></span>n  base  ai  criteri<span class=\"_ _0\"></span>  stabiliti  da<span class=\"_ _0\"></span>llo  \u201cIAS  29  \u2013<span class=\"ff1\">  Rendi<span class=\"_ _17\"></span>contazione  contabile  i<span class=\"_ _0\"></span>n </span>economie iperinflazion<span class=\"_ _0\"></span>ate\u201d.<span class=\"ff1\"> </span>Gli <span class=\"_ _a\"> </span>eff<span class=\"_ _6\"></span>etti<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>contabili <span class=\"_ _a\"> </span>derivanti <span class=\"_ _a\"> </span>dall\u2019appli<span class=\"_ _17\"></span>cazione <span class=\"_ _22\"> </span>di <span class=\"_ _22\"> </span>tale <span class=\"_ _22\"> </span>principio <span class=\"_ _a\"> </span><span class=\"ff1\">sulla <span class=\"_ _22\"> </span>relazione </span>finanziaria annuale<span class=\"_ _0\"></span> <span class=\"ff7\">sono riportati nel parag<span class=\"_ _17\"></span>rafo \u201c<span class=\"_ _6\"></span><span class=\"ff1\">Turchia </span>\u2013<span class=\"ff1\"> econo<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ia iperin<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>lazionata: impat<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i </span></span>per l\u2019applicazi<span class=\"_ _17\"></span>one dello IAS 29<span class=\"lsb\">\u201d.</span><span class=\"ff1\"> </span>Criteri di presentazione Il <span class=\"_ _17\"></span>Bilancio <span class=\"_ _16\"></span>consolidato <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _16\"></span>costituito <span class=\"_ _16\"></span>dalla <span class=\"_ _17\"></span>Situazione <span class=\"_ _16\"></span>Patrimoniale-Finanziaria, <span class=\"_ _16\"></span>dal <span class=\"_ _17\"></span>Conto economico, <span class=\"_ _14\"></span>dal <span class=\"_ _14\"></span>Conto <span class=\"_ _14\"></span>economico <span class=\"_ _14\"></span>complessivo,<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>dal <span class=\"_ _14\"></span>Prospetto <span class=\"_ _14\"></span>delle <span class=\"_ _14\"></span>variazioni<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>d<span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>Patrimonio netto, dal Rendicon<span class=\"_ _17\"></span>to finanziario e dalle Note esp<span class=\"_ _0\"></span>licative. Relativamente<span class=\"_ _0\"></span> alla presentazione di<span class=\"_ _0\"></span> tali schemi<span class=\"_ _0\"></span> il Gruppo ha operato<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>le seguen<span class=\"_ _0\"></span>ti scelte: \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">la  Situazione <span class=\"_ _8\"> </span>Patrimoni<span class=\"_ _17\"></span>ale-Finanziaria  Con<span class=\"_ _0\"></span>solidata  esp<span class=\"_ _0\"></span>one <span class=\"_ _8\"> </span>separata<span class=\"_ _17\"></span>mente  le <span class=\"_ _8\"> </span>attivit\u00e0 </span></span>correnti e non co<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>renti e l<span class=\"_ _17\"></span>e passivit\u00e0 correnti e non<span class=\"_ _0\"></span> correnti; \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">il Conto economico consolida<span class=\"_ _0\"></span>to \u00e8 classificato in base<span class=\"_ _0\"></span> alla natura dei <span class=\"_ _0\"></span>costi; </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">il <span class=\"_ _17\"></span>Conto <span class=\"_ _17\"></span>economico <span class=\"_ _16\"></span>complessivo <span class=\"_ _16\"></span>consolidato<span class=\"ff7\">, <span class=\"_ _17\"></span>partendo <span class=\"_ _16\"></span>dal <span class=\"_ _16\"></span>risultato <span class=\"_ _17\"></span>dell\u2019esercizi<span class=\"_ _0\"></span>o, <span class=\"_ _17\"></span>espone </span></span></span>l\u2019effetto degli utili<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>e delle pe<span class=\"_ _0\"></span>rdite rilevati dire<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>tamente a<span class=\"_ _17\"></span> patrimonio netto;<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0 ls9\">il<span class=\"ls0\"> <span class=\"_ _1f\"> </span>prospetto <span class=\"_ _19\"> </span>delle <span class=\"_ _19\"> </span>variazioni <span class=\"_ _19\"> </span><span class=\"ls1\">di</span> <span class=\"_ _19\"> </span>Patrimonio <span class=\"_ _19\"> </span>Netto <span class=\"_ _19\"></span>consoli<span class=\"_ _0\"></span>dato <span class=\"_ _19\"> </span>rappresenta <span class=\"_ _19\"> </span><span class=\"ls9\">le</span> <span class=\"_ _19\"> </span>variazioni </span></span></span>intervenute <span class=\"ls1\">nel</span> period<span class=\"_ _0\"></span>o delle singol<span class=\"_ _17\"></span>e voci che compongono <span class=\"ls9\">il</span> patrimonio; \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">il Rendiconto finanziario consoli<span class=\"_ _0\"></span>dato \u00e8 presentato<span class=\"_ _0\"></span> utilizzando il me<span class=\"_ _0\"></span>todo indiretto. </span></span>Il <span class=\"_ _17\"></span>criterio <span class=\"_ _16\"></span>generale <span class=\"_ _17\"></span>adottat<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>costo <span class=\"_ _17\"></span>storico<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>ad <span class=\"_ _17\"></span>eccezione <span class=\"_ _16\"></span>delle <span class=\"_ _17\"></span>voci <span class=\"_ _16\"></span>di bi<span class=\"_ _17\"></span>lancio <span class=\"_ _17\"></span>rilevate e <span class=\"_ _16\"></span>misurate <span class=\"_ _6d\"></span>al <span class=\"_ _17\"></span><span class=\"ff6\">fair <span class=\"_ _16\"></span>value<span class=\"ff1\"> <span class=\"_ _16\"></span>in <span class=\"_ _6d\"></span>base <span class=\"_ _17\"></span>a <span class=\"_ _16\"></span>specifici <span class=\"_ _6d\"></span>I<span class=\"_ _6\"></span>FRS<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>come <span class=\"_ _16\"></span>descritto <span class=\"_ _16\"></span>nei <span class=\"_ _6d\"></span>criteri <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>valutazione <span class=\"_ _16\"></span>esposti </span></span>di seguito.<span class=\"ff6\">  </span>Si <span class=\"_ _15\"></span>precisa, <span class=\"_ _15\"></span>inoltre, <span class=\"_ _15\"></span>che <span class=\"_ _15\"></span>con <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>t<span class=\"_ _6\"></span>ermine <span class=\"_ _14\"></span>\u201c<span class=\"_ _6\"></span>corrente\u201d<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>s\u2019intendono <span class=\"_ _15\"></span>i <span class=\"_ _3\"></span>12 <span class=\"_ _15\"></span>mesi <span class=\"_ _15\"></span>successi<span class=\"_ _17\"></span>vi <span class=\"_ _3\"></span>la data <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>riferimento <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>presente <span class=\"_ _17\"></span>documento, <span class=\"_ _17\"></span>mentre <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>\u201cnon <span class=\"_ _17\"></span>corrente\u201d <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>periodi <span class=\"_ _17\"></span>oltre <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>12 <span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>esi successivi la medesi<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>a da<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a. Gli IFRS <span class=\"_ _0\"></span>sono stati <span class=\"_ _17\"></span>applicati coerentemente <span class=\"_ _17\"></span>con le indi<span class=\"_ _0\"></span>cazioni fornite <span class=\"_ _0\"></span>nel \u201cFramew<span class=\"_ _0\"></span>ork<span class=\"_ _17\"></span> for the <span class=\"_ _6\"></span>prepara<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ion and presentation of financial statements\u201d e non <span class=\"_ _6\"></span>si sono verificate criticit\u00e0 che abbiano richies<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o il ricorso a<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>deroghe ai sen<span class=\"_ _17\"></span>si dello IAS 1, paragra<span class=\"_ _0\"></span>fo 19.  Si <span class=\"_ _17\"></span>ricorda che<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>la CONS<span class=\"_ _0\"></span>OB <span class=\"_ _17\"></span>con de<span class=\"_ _0\"></span>libera <span class=\"_ _17\"></span>n. 15519 <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>27 lugl<span class=\"_ _0\"></span>io <span class=\"_ _17\"></span>2006 ha <span class=\"_ _16\"></span>r<span class=\"_ _6\"></span>ichiesto <span class=\"_ _17\"></span>che <span class=\"_ _0\"></span>nei <span class=\"_ _17\"></span>citati prospetti <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>bilancio <span class=\"_ _13\"> </span>vengano <span class=\"_ _13\"> </span>evidenziate,<span class=\"_ _17\"></span> <span class=\"_ _a\"> </span>qualora <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>importo<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>significativo, <span class=\"_ _13\"> </span>sotto-voci aggiuntive <span class=\"_ _13\"> </span>a <span class=\"_ _a\"> </span>quelle <span class=\"_ _13\"> </span>gi\u00e0 <span class=\"_ _a\"> </span>specificatamente<span class=\"_ _17\"></span> <span class=\"_ _a\"> </span>richieste <span class=\"_ _13\"> </span>dallo <span class=\"_ _a\"> </span>IAS <span class=\"_ _13\"> </span>1 <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>n<span class=\"_ _17\"></span>egli <span class=\"_ _a\"> </span>altri <span class=\"_ _a\"> </span>principi<span class=\"_ _17\"></span> internazionali<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>al <span class=\"_ _3\"></span>fine <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span>evidenziare <span class=\"_ _3\"></span>distintamente <span class=\"_ _3\"></span>dalle <span class=\"_ _3\"></span>voci <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>riferimen<span class=\"_ _17\"></span>to <span class=\"_ _12\"></span>gli <span class=\"_ _12\"></span>importi <span class=\"_ _3\"></span>delle posizioni <span class=\"_ _17\"></span>e delle transazioni <span class=\"_ _0\"></span>con parti co<span class=\"_ _17\"></span>rr<span class=\"_ _6\"></span>elate, n<span class=\"_ _17\"></span>onch\u00e9 relativamente al<span class=\"_ _0\"></span> Con<span class=\"_ _0\"></span>to Economi<span class=\"_ _0\"></span>co, i<span class=\"_ _17\"></span> componenti positivi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>o negativi<span class=\"_ _0\"></span> di reddito derivan<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i da operazioni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>non ricor<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>enti o inusual<span class=\"_ _17\"></span>i. <span class=\"_ _6\"></span> Le attivit\u00e0 e passi<span class=\"_ _0\"></span>vit\u00e0 sono<span class=\"_ _0\"></span> esposte separata<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ente e<span class=\"_ _0\"></span> senza operare co<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>pensazi<span class=\"_ _17\"></span>oni. <span class=\"_ _6\"></span> Il <span class=\"_ _6\"></span>Bilancio consolidato <span class=\"_ _6\"></span>\u00e8 presentato <span class=\"_ _6\"></span>in m<span class=\"_ _6\"></span>igliai<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>Euro <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>tutti <span class=\"_ _6\"></span>i valori <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>espressi <span class=\"_ _6\"></span>in migliaia di Euro, tranne<span class=\"_ _17\"></span> quando diversamente ind<span class=\"_ _17\"></span>icato. I <span class=\"_ _21\"> </span>principi<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>e <span class=\"_ _21\"> </span>criteri <span class=\"_ _1f\"> </span>contabil<span class=\"_ _17\"></span>i <span class=\"_ _21\"> </span>applicati <span class=\"_ _1f\"> </span>nel <span class=\"_ _21\"> </span>presente <span class=\"_ _1f\"> </span>Bilancio <span class=\"_ _1f\"> </span>sono <span class=\"_ _1f\"> </span>conformi <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>quelli adottati per la red<span class=\"_ _0\"></span>azione del<span class=\"_ _0\"></span> Bilancio consol<span class=\"_ _0\"></span>idato chiuso al 31 dice<span class=\"_ _0\"></span>mbre 2023. \u00c8 <span class=\"_ _12\"></span>pr<span class=\"ff7\">esentato <span class=\"_ _12\"> </span>inoltre<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>il <span class=\"_ _12\"> </span>Bilancio <span class=\"_ _12\"> </span>d\u2019e<span class=\"ff1\">sercizio <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _12\"></span><span class=\"ls1\">2024</span> <span class=\"_ _12\"></span>della <span class=\"_ _12\"></span>Capogruppo<span class=\"_ _17\"></span> </span></span>Caltagirone SpA, p<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>edisp<span class=\"_ _0\"></span>osto secondo gli <span class=\"_ _17\"></span>I<span class=\"_ _6\"></span>FRS come sop<span class=\"_ _17\"></span>ra definiti. Turchia <span class=\"ff3\">\u2013</span> <span class=\"ff3\">economia iperinflazionata: impatti per l\u2019applicazione dello IAS 29</span> A <span class=\"_ _3\"></span>partire <span class=\"_ _3\"></span>da <span class=\"_ _12\"> </span>aprile <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>l\u2019economia <span class=\"_ _3\"></span>turca <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>considerata <span class=\"_ _3\"></span>iperinflazionata <span class=\"_ _15\"></span>in <span class=\"_ _12\"> </span>base <span class=\"_ _3\"></span>ai criteri stabiliti dallo \u201cIAS 29 <span class=\"ff1\">- <span class=\"_ _6\"></span></span>Rendicontazione contabi<span class=\"_ _17\"></span>le <span class=\"_ _6\"></span>in economie iperinflazionate\u201d<span class=\"_ _0\"></span>. Ai fini della <span class=\"_ _16\"></span>predisposizione <span class=\"_ _17\"></span>del <span class=\"_ _16\"></span>presente <span class=\"_ _17\"></span>Bilancio <span class=\"_ _17\"></span>consolidato, <span class=\"_ _16\"></span>in <span class=\"_ _17\"></span>accordo <span class=\"_ _16\"></span>con qua<span class=\"_ _17\"></span>nto di<span class=\"_ _0\"></span>sposto <span class=\"_ _17\"></span>dallo<span class=\"_ _17\"></span> IAS <span class=\"_ _5\"> </span>29, <span class=\"_ _5\"> </span>talune <span class=\"_ _5\"> </span>voci <span class=\"_ _5\"> </span>non <span class=\"_ _4\"> </span>m<span class=\"_ _6\"></span>onetarie<span class=\"_ _17\"></span> <span class=\"_ _13\"> </span>incluse<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>nelle <span class=\"_ _5\"> </span>situazioni<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>patrimonial<span class=\"_ _0\"></span>i <span class=\"_ _5\"> </span>delle <span class=\"_ _5\"> </span>societ\u00e0 partecipate in Turchia e l<span class=\"_ _0\"></span>e voci di conto economico sono state<span class=\"_ _0\"></span> rimisurate appl<span class=\"_ _17\"></span>icando <span class=\"_ _6\"></span>l\u2019indi<span class=\"_ _17\"></span>ce generale <span class=\"_ _3\"></span>dei <span class=\"_ _15\"></span>prezzi <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>consumo <span class=\"_ _15\"></span>ai <span class=\"_ _12\"></span>dati <span class=\"_ _15\"></span>storici, <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riflettere <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>modifiche <span class=\"_ _15\"></span>al <span class=\"_ _3\"></span>potere <span class=\"_ _3\"></span>di acquisto della lira <span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>urca al<span class=\"_ _17\"></span>la data di chiusura dei bilanci<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>delle stesse.  Tenendo <span class=\"_ _3\"></span>pr<span class=\"_ _6\"></span>esente <span class=\"_ _3\"></span>che <span class=\"_ _12\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _12\"></span><span class=\"ls0\">Caltagirone <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>acquisito <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>controllo <span class=\"_ _3\"></span>delle <span class=\"_ _15\"></span>societ\u00e0 </span>turche a<span class=\"_ _17\"></span> settembre 2001<span class=\"_ _17\"></span>, e che<span class=\"_ _17\"></span> le stesse<span class=\"_ _0\"></span> hanno<span class=\"_ _0\"></span> appl<span class=\"_ _0\"></span>icato l\u2019i<span class=\"_ _0\"></span>perinflazione <span class=\"_ _0\"></span>fino al<span class=\"_ _0\"></span> 31 <span class=\"_ _17\"></span>dicembre 2004, <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>rimisurazione <span class=\"_ _15\"></span>dei <span class=\"_ _3\"></span>dati <span class=\"_ _3\"></span>patrimoniali <span class=\"_ _3\"></span>non <span class=\"_ _15\"></span>m<span class=\"_ _6\"></span>onetari <span class=\"_ _15\"></span>dei <span class=\"_ _3\"></span>bilanci <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _12\"></span>stata<span class=\"_ _17\"></span> effettuata applican<span class=\"_ _0\"></span>do gli indici<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di inflazione a par<span class=\"_ _0\"></span>tire da tale data<span class=\"_ _17\"></span>. Di seguito si ripo<span class=\"_ _0\"></span>rtano i livell<span class=\"_ _17\"></span>i cumulati degli indici generali dei<span class=\"_ _0\"></span> prezzi al consumo: \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span>Dal 1\u00b0 gennaio 2005 al 31 dicembr<span class=\"_ _17\"></span>e 2023: 1.533% </span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span>Dal 1\u00b0 gennaio 2024 al 31 dicembr<span class=\"_ _17\"></span>e 2024: 44%<span class=\"_ _82\"> </span></span>Gli <span class=\"_ _3\"></span>effetti <span class=\"_ _12\"></span>contabili <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>t<span class=\"_ _6\"></span>ale <span class=\"_ _3\"></span>adeguamento,<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>oltre <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>essere <span class=\"_ _12\"></span>gi\u00e0 <span class=\"_ _3\"></span>riflessi <span class=\"_ _12\"></span>nella <span class=\"_ _15\"></span>situazione patrimoniale  di <span class=\"_ _8\"> </span>apertu<span class=\"_ _0\"></span>ra  al  1\u00b0  ge<span class=\"_ _0\"></span>nnaio <span class=\"_ _8\"> </span>2024,  rece<span class=\"_ _0\"></span>piscono  le  varia<span class=\"_ _17\"></span>zioni  del  period<span class=\"_ _0\"></span>o.  In particolare, l\u2019effetto <span class=\"_ _6\"></span>relativo alla <span class=\"_ _6\"></span>ri<span class=\"ff1\">-misurazione <span class=\"_ _6\"></span>dell<span class=\"_ _17\"></span>e <span class=\"_ _6\"></span>att<span class=\"_ _6\"></span>ivit\u00e0 e <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _6\"></span>non monetarie, <span class=\"_ _6\"></span>delle </span>poste <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>patrimonio <span class=\"_ _0\"></span>netto,<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>nonch\u00e9 del<span class=\"_ _0\"></span>le <span class=\"_ _17\"></span>componenti<span class=\"_ _17\"></span> di <span class=\"_ _17\"></span>conto <span class=\"_ _17\"></span>economico <span class=\"_ _17\"></span>rilevate <span class=\"_ _17\"></span>nel c<span class=\"_ _17\"></span>orso <span class=\"_ _0\"></span>del 2024 <span class=\"_ _17\"></span>\u00e8 sta<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o <span class=\"_ _17\"></span>rilevato <span class=\"_ _17\"></span>in u<span class=\"_ _17\"></span>na apposi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a <span class=\"_ _17\"></span>voce <span class=\"_ _17\"></span>di conto <span class=\"_ _16\"></span>economico <span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ra <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>proventi <span class=\"_ _17\"></span>e oneri <span class=\"_ _17\"></span>finanziari.<span class=\"_ _17\"></span> Il relativo effetto fiscale del<span class=\"_ _17\"></span>le att<span class=\"_ _6\"></span>ivit\u00e0 e passivit\u00e0 non monetarie \u00e8 sta<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o rilevato tra le imposte<span class=\"_ _17\"></span> del periodo.  Per tener<span class=\"_ _17\"></span> conto dell<span class=\"_ _17\"></span>\u2019impatto dell\u2019i<span class=\"_ _0\"></span>perinflazione <span class=\"_ _0\"></span>anche sul<span class=\"_ _17\"></span> corso <span class=\"_ _0\"></span>monetario d<span class=\"_ _17\"></span>ella valuta locale, <span class=\"_ _14\"></span>i <span class=\"_ _14\"></span>saldi <span class=\"_ _14\"></span>dei <span class=\"_ _14\"></span>conti <span class=\"_ _14\"></span>economici <span class=\"_ _14\"></span>espressi<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>in <span class=\"_ _14\"></span>valuta <span class=\"_ _14\"></span>iper-inflazionata <span class=\"_ _14\"></span>sono <span class=\"_ _14\"></span>stati <span class=\"_ _14\"></span>convertiti<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>in Euro, <span class=\"_ _1f\"> </span>valuta <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>presentazione <span class=\"_ _1f\"> </span>del <span class=\"_ _1f\"> </span>Gruppo <span class=\"_ _21\"> </span>Caltagirone,<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>applicando <span class=\"_ _1f\"> </span>il <span class=\"_ _1f\"> </span>tasso <span class=\"_ _21\"> </span>di <span class=\"_ _1f\"> </span>cambio <span class=\"_ _1f\"> </span>di chiusura <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>periodo <span class=\"_ _16\"></span>anzich\u00e9 <span class=\"_ _17\"></span>quello <span class=\"_ _17\"></span>medio <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>periodo, <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>linea <span class=\"_ _16\"></span>con <span class=\"_ _0\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>richiesto <span class=\"_ _17\"></span>dallo <span class=\"_ _16\"></span>I<span class=\"_ _6\"></span>AS<span class=\"_ _17\"></span> 21 di riportare tali a<span class=\"_ _17\"></span>mmontari ai valori corren<span class=\"_ _17\"></span>ti. <span class=\"_ _6\"></span> Nel <span class=\"_ _12\"></span>corso <span class=\"_ _3\"></span>del <span class=\"_ _12\"> </span>2024 <span class=\"_ _12\"> </span>l\u2019ap<span class=\"_ _17\"></span>plicazione <span class=\"_ _12\"> </span>dello <span class=\"_ _3\"></span>I<span class=\"_ _6\"></span>AS <span class=\"_ _12\"></span>29 <span class=\"_ _3\"></span>ha <span class=\"_ _12\"> </span>comportato<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>la <span class=\"_ _3\"></span>rilevazione <span class=\"_ _3\"></span>di <span class=\"_ _12\"> </span>un onere finanziario<span class=\"_ _0\"></span> netto (al l<span class=\"_ _0\"></span>ordo delle imposte)<span class=\"_ _0\"></span> pari a 5,9 mili<span class=\"_ _0\"></span>oni di Euro<span class=\"lsd\">. </span> Si riportano gli impatti dell\u2019i<span class=\"_ _0\"></span>perinflazione del 2024, che <span class=\"_ _6\"></span>includono la valutaz<span class=\"_ _0\"></span>ione degli immobili <span class=\"_ _17\"></span>non i<span class=\"_ _0\"></span>ndustriali<span class=\"_ _0\"></span> in <span class=\"_ _17\"></span>Turchia <span class=\"_ _17\"></span>per ci<span class=\"_ _0\"></span>rca <span class=\"_ _0\"></span>15,5<span class=\"_ _0\"></span> mi<span class=\"_ _17\"></span>lioni di <span class=\"_ _0\"></span>Euro <span class=\"_ _17\"></span>(7,7 mil<span class=\"_ _17\"></span>ioni di<span class=\"_ _17\"></span> Euro nel<span class=\"_ _17\"></span> 2023):<span class=\"_ _17\"></span> <table class=\"s w39d h29e\" id=\"_d80284df-52e5-4c41-8182-cf36c4d5f45c\"><tr><td></td><td class=\"c x1de y1797 w198 h41\"><div class=\"t m0 x49 h3 y198 ff2 fs0 fc0 sc0 ls0 ws0\">Effetto IAS29* </div></td><td class=\"c x1df y1797 w1e1 h41\"><div class=\"t m0 xc6 h3 y198 ff2 fs0 fc0 sc0 ls0 ws0\">Effetto IAS 21<span class=\"ls39\">**</span> </div></td><td class=\"c x1e0 y1798 w39e h29f\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x1e1 y179a w39f h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">Effetto<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1e2 y179b w135 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Totale ricavi operativi </div></td><td class=\"c x1de y179b w198 h40\"><div class=\"t m0 x41 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">58.753 </div></td><td class=\"c x1df y179b w1e1 h40\"><div class=\"t m0 x3f h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">(8.925) </div></td><td class=\"c x1e3 y179b w1e2 h40\"><div class=\"t m0 x24 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">49.828 </div></td></tr><tr><td class=\"c x1e2 y179c w135 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Totale costi operativi </div></td><td class=\"c x1de y179c w198 h3d\"><div class=\"t m0 x20 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(50.404) </div></td><td class=\"c x1df y179c w1e1 h3d\"><div class=\"t m0 x66 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">8662<span class=\"ls0\"> </span></div></td><td class=\"c x1e3 y179c w1e2 h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(41.742) </div></td></tr><tr><td class=\"c x1e2 y179d w135 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Margine operativo lordo </div></td><td class=\"c x1de y179d w198 h3d\"><div class=\"t m0 x63 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">8.349 </div></td><td class=\"c x1df y179d w1e1 h3d\"><div class=\"t m0 x55 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(263) </div></td><td class=\"c x1e3 y179d w1e2 h3d\"><div class=\"t m0 x29 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">8.086 </div></td></tr><tr><td class=\"c x1bf y179f w3a0 h2a1\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Totale ammortamenti, svalutazioni<span class=\"_ _82\"> </span></div></td><td class=\"c x1de y17a0 w198 h50\"><div class=\"t m0 x20 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">(13.054) </div></td><td class=\"c x1df y17a0 w1e1 h50\"><div class=\"t m0 x56 h2 y18c ff1 fs0 fc0 sc0 lse ws0\">303<span class=\"ls0\"> </span></div></td><td class=\"c x1e3 y17a0 w1e2 h50\"><div class=\"t m0 x3b h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">(12.751) </div></td></tr><tr><td class=\"c x1bf y17a1 w3a1 h2a2\"><div class=\"t m0 x1b7 h2 y1794 ff1 fs0 fc0 sc0 ls0 ws0\">ed accantonamenti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e2 y17a2 w135 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Risultato operativo </div></td><td class=\"c x1de y17a2 w198 h3d\"><div class=\"t m0 x30 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(4.705) </div></td><td class=\"c x1df y17a2 w1e1 h3d\"><div class=\"t m0 x83 h3 y189 ff2 fs0 fc0 sc0 lse ws0\">40<span class=\"ls0\"> </span></div></td><td class=\"c x1e3 y17a2 w1e2 h3d\"><div class=\"t m0 x28 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(4.665) </div></td></tr><tr><td class=\"c x1e2 y17a3 w135 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Risultato della gestione finanziaria </div></td><td class=\"c x1de y17a3 w198 h3d\"><div class=\"t m0 x30 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(5.606) </div></td><td class=\"c x1df y17a3 w1e1 h3d\"><div class=\"t m0 x55 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(166) </div></td><td class=\"c x1e3 y17a3 w1e2 h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(5.772) </div></td></tr><tr><td class=\"c x1e2 y17a4 w135 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Risultato prima delle imposte </div></td><td class=\"c x1de y17a4 w198 h3d\"><div class=\"t m0 x20 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(10.311) </div></td><td class=\"c x1df y17a4 w1e1 h3d\"><div class=\"t m0 x55 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(126) </div></td><td class=\"c x1e3 y17a4 w1e2 h3d\"><div class=\"t m0 x3b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(10.437) </div></td></tr><tr><td class=\"c x1e2 y17a5 w135 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Imposte </div></td><td class=\"c x1de y17a5 w198 h3d\"><div class=\"t m0 x20 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(15.017) </div></td><td class=\"c x1df y17a5 w1e1 h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">3.384 </div></td><td class=\"c x1e3 y17a5 w1e2 h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(11.633) </div></td></tr><tr><td class=\"c x1e2 y17a6 w135 h40\"><div class=\"t m0 x1b h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">Utile del periodo </div></td><td class=\"c x1de y17a6 w198 h40\"><div class=\"t m0 x20 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">(25.328) </div></td><td class=\"c x1df y17a6 w1e1 h40\"><div class=\"t m0 x5e h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">3.258 </div></td><td class=\"c x1e3 y17a6 w1e2 h40\"><div class=\"t m0 x3b h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">(22.070) </div></td></tr><tr><td class=\"c x1e2 y17a7 w135 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Utile (Perdita) di Gruppo </div></td><td class=\"c x1de y17a7 w198 h3d\"><div class=\"t m0 x20 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(12.144) </div></td><td class=\"c x1df y17a7 w1e1 h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.562 </div></td><td class=\"c x1e3 y17a7 w1e2 h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(10.582) </div></td></tr><tr><td class=\"c x1e2 y1713 w135 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Utile (Perdita) di Terzi </div></td><td class=\"c x1de y1713 w198 h3d\"><div class=\"t m0 x20 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(13.184) </div></td><td class=\"c x1df y1713 w1e1 h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.696 </div></td><td class=\"c x1e3 y1713 w1e2 h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(11.488) </div></td></tr></table>* I dati riportati in q<span class=\"_ _6\"></span>uesta colonna rap<span class=\"_ _6\"></span>presentano gli effet<span class=\"_ _6\"></span>ti dell'applicazio<span class=\"_ _6\"></span>ne dello IAS29 sul Co<span class=\"_ _6\"></span>nto economico co<span class=\"_ _6\"></span>nsolidato <span class=\"_ _6\"></span>2024<span class=\"_ _6\"></span> ** * <span class=\"_ _6\"></span>I dati <span class=\"_ _6\"></span>riportati i<span class=\"_ _6\"></span>n questa <span class=\"_ _6\"></span>colonna <span class=\"_ _6\"></span>rappresen<span class=\"_ _6\"></span>tano la <span class=\"_ _6\"></span>differenza <span class=\"_ _6\"></span>tra l'applic<span class=\"_ _6\"></span>azione dei <span class=\"_ _6\"></span>tassi <span class=\"_ _6\"></span>di cambio<span class=\"_ _6\"></span> finali, <span class=\"_ _6\"></span>come <span class=\"_ _6\"></span>richi<span class=\"_ _6\"></span>esto <span class=\"_ _6\"></span>dallo IAS<span class=\"_ _6\"></span>21 per l'economia iperinfl<span class=\"_ _6\"></span>azionata, e il tasso<span class=\"_ _6\"></span> di cambio medio<span class=\"_ _6\"></span> del periodo. <span class=\"_ _6\"></span> Principi contabi<span class=\"_ _17\"></span>l<span class=\"_ _6\"></span>i ed e<span class=\"_ _17\"></span>mendamenti agli stand<span class=\"_ _17\"></span>ard adottati dal Gruppo  a)<span class=\"ls0\"> <span class=\"_ _38\"> </span>Principi Contabili <span class=\"_ _6\"></span>in Vigore dal 1\u00b0 Genn<span class=\"_ _6\"></span>aio 202<span class=\"_ _6\"></span>4 </span>Il <span class=\"_ _16\"></span>s<span class=\"_ _6\"></span>eguente <span class=\"_ _17\"></span>elenco <span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>llustra <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>nuovi <span class=\"_ _17\"></span>pr<span class=\"_ _6\"></span>incipi <span class=\"_ _16\"></span>c<span class=\"_ _6\"></span>ontabili <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>int<span class=\"_ _6\"></span>erpretazioni <span class=\"_ _17\"></span>approvati <span class=\"_ _17\"></span>d<span class=\"_ _6\"></span>allo <span class=\"_ _17\"></span>IASB, <span class=\"_ _17\"></span>omo<span class=\"_ _6\"></span>logati in Europa e in vigore<span class=\"_ _6\"></span> a partire dal 1\u00b0 genna<span class=\"_ _6\"></span>io 202<span class=\"_ _6\"></span>4: Omologato dal<span class=\"_ _0\"></span>l'UE Data di efficacia Amendments to<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>IAS 7 Stat<span class=\"_ _0\"></span>ement of Cash <span class=\"_ _17\"></span>Fl<span class=\"_ _6\"></span>ows and<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>IFRS 7 Financial Inst<span class=\"_ _0\"></span>ruments: Discl<span class=\"_ _17\"></span>osures: Supplier Finance Arrangements (<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>ssued on<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>25 May <span class=\"ls10\">2024</span>) SI<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _0\"></span>ziano a partire dal<span class=\"_ _17\"></span> 1\u00b0 gennaio 2024<span class=\"_ _17\"></span> Amendments to<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>IAS 1 Prese<span class=\"_ _0\"></span>ntation<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>of Financ<span class=\"_ _0\"></span>ial Statements: \u2022 Class<span class=\"_ _17\"></span>ification of Liabilities<span class=\"_ _17\"></span> as Current or Noncurrent (iss<span class=\"_ _17\"></span>ued on 23 January 2020<span class=\"_ _0\"></span>); \u2022 Classificati<span class=\"_ _17\"></span>on of Liabilities<span class=\"_ _0\"></span> as Current or No<span class=\"_ _17\"></span>ncurrent - Deferral of Effective Dat<span class=\"_ _0\"></span>e (issued on 15<span class=\"_ _0\"></span> July 202<span class=\"_ _0\"></span>0); <span class=\"ff19\">and \u2022 Non</span>-<span class=\"_ _82\"> </span>current Liabilities<span class=\"_ _17\"></span> wi<span class=\"_ _6\"></span>th Cove<span class=\"_ _0\"></span>nants (issued <span class=\"_ _17\"></span>on <span class=\"_ _6\"></span>31 Oct<span class=\"_ _0\"></span>ober 2023<span class=\"ls0\">) </span>SI<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _0\"></span>ziano a partire dal<span class=\"_ _17\"></span> 1\u00b0 gennaio 2024<span class=\"_ _17\"></span> Amendments to<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>IFRS 16<span class=\"_ _0\"></span> Leases: Lease Lia<span class=\"_ _17\"></span>bili<span class=\"_ _6\"></span>ty in<span class=\"_ _0\"></span> a Sale and Leaseback (<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>ssued on 22<span class=\"_ _17\"></span> S<span class=\"_ _6\"></span>epte<span class=\"_ _0\"></span>mber <span class=\"ls10\">2023</span>) SI<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _0\"></span>ziano a partire dal<span class=\"_ _17\"></span> 1\u00b0 gennaio 2024<span class=\"_ _17\"></span> Si <span class=\"_ _16\"></span>precisa <span class=\"_ _16\"></span>che <span class=\"_ _17\"></span>l'adozione<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>queste <span class=\"_ _16\"></span>modifiche <span class=\"_ _16\"></span>non <span class=\"_ _16\"></span>ha <span class=\"_ _17\"></span>avuto <span class=\"_ _16\"></span>impatti <span class=\"_ _16\"></span>significativi<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>sul <span class=\"_ _17\"></span>Bilancio Consolidato <span class=\"ff7\">e Bil<span class=\"_ _17\"></span>ancio d\u2019esercizio della Caltagiro<span class=\"_ _17\"></span>ne S.p.A<span class=\"ff1\">. </span></span>b)<span class=\"ls0\"> <span class=\"_ _2\"> </span><span class=\"ff3\">Principi Contabili non <span class=\"_ _6\"></span>ancora applicabi<span class=\"_ _6\"></span>li, in quanto no<span class=\"_ _6\"></span>n omologati dall\u2019Union<span class=\"_ _6\"></span>e </span></span>Europea<span class=\"ff17 fsc fc0\"> </span>oppure non an<span class=\"_ _6\"></span>cora in vigore alla d<span class=\"_ _6\"></span>ata del presente es<span class=\"_ _6\"></span>ercizio<span class=\"_ _6\"></span> Alla <span class=\"_ _16\"></span>data <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>approvazione <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>Bilancio <span class=\"_ _16\"></span>Consolidato <span class=\"_ _16\"></span><span class=\"ff7\">e <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>Bilancio <span class=\"_ _16\"></span>d\u2019esercizio <span class=\"_ _6d\"></span>della <span class=\"_ _17\"></span>Caltagirone<span class=\"_ _17\"></span> </span>S.p.A., i seguenti<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>principi contabil<span class=\"_ _17\"></span>i ed emendamenti non <span class=\"_ _0\"></span>sono ancora sta<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i omologati<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dall'UE<span class=\"ff5\"> </span>oppure non ancora<span class=\"_ _0\"></span> in vigore alla data<span class=\"_ _17\"></span> del presente esercizio: Omologato dal<span class=\"_ _0\"></span>l'UE Data di efficacia Amendments to<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>IAS 21 The <span class=\"_ _17\"></span>Effects of Changes in Foreign Exchange<span class=\"_ _17\"></span> Rates: Lack of Exchan<span class=\"_ _17\"></span>geability (issued on 15 A<span class=\"_ _17\"></span>ugust <span class=\"_ _6\"></span><span class=\"ls10\">2024</span>) SI<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _0\"></span>ziano a partire dal<span class=\"_ _17\"></span> 1\u00b0 gennaio 2025<span class=\"_ _17\"></span> IFRS 19 Subsidiar<span class=\"_ _17\"></span>ies without Public Accounta<span class=\"_ _17\"></span>bility: Disclosures (iss<span class=\"_ _0\"></span>ued on 9 May<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>202<span class=\"_ _0\"></span>4) NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _0\"></span>ziano a partire dal<span class=\"_ _17\"></span> 1\u00b0 gennaio 2027<span class=\"_ _17\"></span> IFRS 18 Present<span class=\"_ _17\"></span>ation and Disclosure in F<span class=\"_ _0\"></span>inancial Statements (issue<span class=\"_ _17\"></span>d on 9 April 2024) NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _0\"></span>ziano a partire dal<span class=\"_ _17\"></span> 1\u00b0 gennaio 2027<span class=\"_ _17\"></span> Contracts Re<span class=\"_ _0\"></span>ferencing Nature-de<span class=\"_ _17\"></span>pendent Electricity <span class=\"ff19\">\u2013</span> Amendments to<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>IFRS 9 and<span class=\"_ _17\"></span> I<span class=\"_ _6\"></span>FRS 7 (<span class=\"_ _0\"></span>issued on 18 December <span class=\"ls10\">2024)</span> NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _0\"></span>ziano a partire dal<span class=\"_ _17\"></span> 1\u00b0 gennaio 2026<span class=\"_ _17\"></span> Annual Improve<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ents Vo<span class=\"_ _0\"></span>lume 11 (issued <span class=\"_ _17\"></span>on <span class=\"_ _6\"></span>18 July<span class=\"_ _17\"></span> 2024)<span class=\"ls0\"> </span>NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _0\"></span>ziano a partire dal<span class=\"_ _17\"></span> 1\u00b0 gennaio 2026<span class=\"_ _17\"></span> Amendments to<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>the Class<span class=\"_ _0\"></span>ification and Measu<span class=\"_ _17\"></span>rement of Financial Instru<span class=\"_ _0\"></span>ments <span class=\"ff19\">\u2013</span> Amend<span class=\"_ _17\"></span>ments to IFRS 9 and IFR<span class=\"_ _17\"></span>S 7 (issued on 30<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>May 2024<span class=\"_ _0\"></span>) NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _0\"></span>ziano a partire dal<span class=\"_ _17\"></span> 1\u00b0 gennaio 2026<span class=\"_ _17\"></span> Si <span class=\"_ _21\"> </span>precisa <span class=\"_ _21\"> </span>che <span class=\"_ _21\"> </span>gli <span class=\"_ _21\"> </span>amministratori <span class=\"_ _21\"> </span>stanno <span class=\"_ _21\"> </span>valutando <span class=\"_ _1f\"> </span>gli <span class=\"_ _8\"> </span>effetti<span class=\"_ _0\"></span> <span class=\"_ _21\"> </span>che <span class=\"_ _21\"> </span>pot<span class=\"_ _6\"></span>enzi<span class=\"_ _0\"></span>almente<span class=\"_ _0\"></span> l\u2019appli<span class=\"_ _0\"></span>cazione dei suddetti principi<span class=\"_ _0\"></span> <span class=\"ff1\">contabili potrebbe<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>o avere sui<span class=\"_ _0\"></span> bilanci dell<span class=\"_ _0\"></span>a Societ\u00e0.<span class=\"_ _82\"> </span></span>PRINCIPI DI CONSOLIDAMENTO Area di consolidamento Per <span class=\"_ _6\"></span>l\u2019elenco <span class=\"_ _6\"></span>delle partecipazioni <span class=\"_ _6\"></span>incluse nell\u2019area <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>consolidamento <span class=\"_ _6\"></span><span class=\"ff1\">e <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>relativa </span>modalit\u00e0 <span class=\"_ _5\"> </span>di <span class=\"_ _4\"> </span>consolidamento <span class=\"_ _5\"> </span>si <span class=\"_ _4\"> </span>fa <span class=\"_ _5\"> </span>riferimento <span class=\"_ _4\"> </span>al <span class=\"_ _5\"> </span>prospetto <span class=\"_ _4\"> </span>allegato <span class=\"_ _5\"> </span>alle <span class=\"_ _5\"> </span>presenti <span class=\"_ _4\"> </span>Not<span class=\"lsc\">e </span>esplicative.  <span class=\"_ _0\"></span> Nel <span class=\"_ _14\"></span>2024 <span class=\"_ _14\"></span>la <span class=\"_ _15\"></span>controllata <span class=\"_ _6\"></span>Unicon <span class=\"_ _15\"></span>A/S <span class=\"_ _14\"></span>ha <span class=\"_ _14\"></span>stipulato <span class=\"_ _14\"></span>il <span class=\"_ _14\"></span>contratto <span class=\"_ _14\"></span>per <span class=\"_ _15\"></span>l'acquisi<span class=\"_ _0\"></span>zione <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>una quota  di <span class=\"_ _21\"> </span>minoranza,  pa<span class=\"_ _0\"></span>ri  al <span class=\"_ _8\"> </span>49%,  de<span class=\"_ _0\"></span>lla <span class=\"_ _8\"> </span>NB  Be<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>on,  soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _8\"> </span>proprietaria<span class=\"_ _17\"></span>  di  una  cava<span class=\"_ _17\"></span>  di calcestruzzo <span class=\"_ _3\"></span>in <span class=\"_ _12\"></span>Danima<span class=\"_ _17\"></span>rca. <span class=\"_ _12\"></span>Il <span class=\"_ _3\"></span>perfezionamento <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>succitato <span class=\"_ _12\"></span>contratto<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> <span class=\"_ _3\"></span>si <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _3\"></span>concluso <span class=\"_ _3\"></span>il <span class=\"_ _12\"></span>12 Aprile <span class=\"_ _6\"></span>2024. <span class=\"_ _6\"></span>Il <span class=\"_ _6\"></span>corrisp<span class=\"ff7\">ettivo pagato <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>l\u2019acquisizione <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>stato <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>2,7 <span class=\"_ _6\"></span>milioni<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>Euro <span class=\"_ _6\"></span>(DKK </span>20 milioni). Il co<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>rispettiv<span class=\"_ _17\"></span>o \u00e8 <span class=\"_ _6\"></span>stato co<span class=\"_ _17\"></span>rr<span class=\"_ _6\"></span>isposto <span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ramite cassa. Procedure di conso<span class=\"_ _17\"></span>lidamento Le <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _6\"></span>controllate <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>consolidate <span class=\"_ _6\"></span>secondo <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>metodo <span class=\"_ _14\"></span>integrale.<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>I <span class=\"_ _14\"></span>criteri <span class=\"_ _6\"></span>adottati per il consolidamen<span class=\"_ _17\"></span>to integrale sono i seguenti: \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">le <span class=\"_ _14\"></span>attivit\u00e0 e <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>passivit\u00e0, gli <span class=\"_ _6\"></span>oneri <span class=\"_ _6\"></span>e <span class=\"_ _14\"></span>i proventi <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>entit\u00e0 consolidate <span class=\"_ _6\"></span>integralmente<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>sono </span></span>assunti <span class=\"_ _19\"> </span>linea<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>per <span class=\"_ _19\"></span>line<span class=\"_ _0\"></span>a, <span class=\"_ _12\"></span>attribuendo <span class=\"_ _19\"> </span>ai <span class=\"_ _19\"></span>soci<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>di <span class=\"_ _19\"></span>mino<span class=\"_ _0\"></span>ranza, <span class=\"_ _19\"> </span>ove <span class=\"_ _12\"></span>applicabile, <span class=\"_ _19\"> </span>la <span class=\"_ _12\"></span>quota <span class=\"_ _19\"></span>di Patrimonio <span class=\"_ _19\"> </span>netto <span class=\"_ _1f\"> </span>e <span class=\"_ _1f\"> </span>del <span class=\"_ _19\"> </span>Risultato <span class=\"_ _19\"> </span>netto <span class=\"_ _1f\"> </span>del <span class=\"_ _1f\"> </span>periodo <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>loro <span class=\"_ _19\"> </span>spettanza; <span class=\"_ _1f\"> </span>tali <span class=\"_ _1f\"> </span>quote <span class=\"_ _1f\"> </span>sono evidenziate <span class=\"_ _21\"> </span>separatame<span class=\"_ _17\"></span>nte  nell<span class=\"_ _17\"></span>\u2019ambito  de<span class=\"_ _0\"></span>l <span class=\"_ _21\"> </span>Patrimonio <span class=\"_ _21\"> </span>netto <span class=\"_ _21\"> </span>e <span class=\"_ _21\"> </span>del <span class=\"_ _8\"> </span>Cont<span class=\"_ _17\"></span>o  economi<span class=\"_ _0\"></span>co complessivo consol<span class=\"_ _17\"></span>idato; \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">le <span class=\"_ _0\"></span>transazioni <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>saldi <span class=\"_ _17\"></span>infragruppo, <span class=\"_ _17\"></span>inclusi <span class=\"_ _16\"></span>eventuali <span class=\"_ _17\"></span>utili <span class=\"_ _17\"></span>non <span class=\"_ _17\"></span>realizzati <span class=\"_ _17\"></span>verso <span class=\"_ _17\"></span>terzi <span class=\"_ _17\"></span>derivanti </span></span>da <span class=\"_ _14\"></span>rapporti <span class=\"_ _6\"></span>intrattenuti <span class=\"_ _6\"></span>tra <span class=\"_ _14\"></span>societ\u00e0 <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Gr<span class=\"_ _6\"></span>uppo, <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>eliminati <span class=\"_ _6\"></span>al <span class=\"_ _14\"></span>netto <span class=\"_ _14\"></span>del <span class=\"_ _6\"></span>relativo <span class=\"_ _14\"></span>effetto fiscale, <span class=\"_ _4\"> </span>se <span class=\"_ _5\"> </span>significa<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ivo. <span class=\"_ _4\"> </span>Le <span class=\"_ _5\"> </span>perdite <span class=\"_ _4\"> </span>non <span class=\"_ _4\"> </span>realizzate <span class=\"_ _5\"> </span>non <span class=\"_ _4\"> </span>sono <span class=\"_ _5\"> </span>eliminat<span class=\"_ _0\"></span>e, <span class=\"_ _5\"> </span>qualora <span class=\"_ _4\"> </span>la transazione fo<span class=\"_ _0\"></span>rnisca evidenza di<span class=\"_ _0\"></span> una riduzione di <span class=\"_ _17\"></span>valore dell\u2019attivit\u00e0 trasferi<span class=\"_ _0\"></span>ta;<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">gli <span class=\"_ _16\"></span>utili <span class=\"_ _16\"></span>o <span class=\"_ _17\"></span>le <span class=\"_ _16\"></span>perdite <span class=\"_ _6d\"></span>derivanti <span class=\"_ _16\"></span>dalle <span class=\"_ _16\"></span>cessioni <span class=\"_ _6d\"></span>di <span class=\"_ _16\"></span>quote <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>partecipazione <span class=\"_ _6d\"></span>di <span class=\"_ _17\"></span>societ\u00e0 <span class=\"_ _6d\"></span>consolidate<span class=\"_ _17\"></span> </span></span>sono <span class=\"_ _1c\"> </span>imputa<span class=\"_ _0\"></span>ti <span class=\"_ _1c\"> </span>a <span class=\"_ _1c\"> </span>patrimoni<span class=\"_ _17\"></span>o <span class=\"_ _4\"> </span>netto  di <span class=\"_ _1c\"> </span>gruppo  come  transazioni <span class=\"_ _1c\"> </span>con <span class=\"_ _1c\"> </span>gli  azionisti  per l\u2019ammontare <span class=\"_ _15\"></span>corrispondente <span class=\"_ _15\"></span>alla <span class=\"_ _15\"></span>differenza <span class=\"_ _15\"></span>fr<span class=\"_ _6\"></span>a <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>prezzo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>vendita <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _15\"></span>cor<span class=\"_ _6\"></span><span class=\"ff1\">rispondente<span class=\"_ _17\"></span> </span>frazione del <span class=\"_ _0\"></span>patrimoni<span class=\"_ _17\"></span>o netto consoli<span class=\"_ _17\"></span>dat<span class=\"_ _6\"></span>o cedu<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a. <span class=\"_ _17\"></span>Nel caso in cui<span class=\"_ _17\"></span> la cessione <span class=\"_ _17\"></span>det<span class=\"_ _6\"></span>ermini <span class=\"_ _17\"></span>la perdita del <span class=\"_ _0\"></span>controllo e<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>quind<span class=\"_ _0\"></span>i il deconsoli<span class=\"_ _0\"></span>damento <span class=\"_ _17\"></span>della partecipazione, l<span class=\"_ _0\"></span>a differenza <span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ra il<span class=\"_ _17\"></span> prezzo <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>vendita <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>corrispondente <span class=\"_ _12\"></span>quota <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>patrimonio<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>n<span class=\"_ _6\"></span>etto <span class=\"_ _12\"></span>consolidato <span class=\"_ _12\"></span>ceduta<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>\u00e8 rilevata come u<span class=\"_ _0\"></span>tile o perdi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a al conto econo<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ico. Societ\u00e0 Controllate<span class=\"ffb fs7\"> </span>Per <span class=\"_ _19\"></span>societ\u00e0 <span class=\"_ _12\"></span>controllate <span class=\"_ _12\"></span>si <span class=\"_ _19\"></span>intendono <span class=\"_ _12\"></span>tutte <span class=\"_ _19\"> </span>le <span class=\"_ _12\"></span>societ\u00e0 <span class=\"_ _19\"></span>su <span class=\"_ _12\"></span>cui <span class=\"_ _19\"> </span>il <span class=\"_ _12\"></span>Gruppo <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _12\"></span>esposto <span class=\"_ _19\"> </span>a rendimenti <span class=\"_ _14\"></span>variabili, <span class=\"_ _14\"></span>o <span class=\"_ _15\"></span>detiene <span class=\"_ _14\"></span>diritti <span class=\"_ _15\"></span>su <span class=\"_ _14\"></span>tali <span class=\"_ _15\"></span>rendimenti, <span class=\"_ _14\"></span>derivanti <span class=\"_ _15\"></span>dal <span class=\"_ _14\"></span>proprio <span class=\"_ _14\"></span>rapporto <span class=\"_ _15\"></span>con <span class=\"_ _14\"></span>le stesse <span class=\"_ _12\"></span>e <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>contempo <span class=\"_ _3\"></span>ha <span class=\"_ _12\"></span>la <span class=\"_ _3\"></span>capacit\u00e0 <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span>incidere <span class=\"_ _3\"></span>su <span class=\"_ _12\"></span>tali <span class=\"_ _3\"></span>rendimenti <span class=\"_ _3\"></span>esercitando <span class=\"_ _3\"></span>il <span class=\"_ _12\"></span>proprio potere <span class=\"_ _19\"> </span>su <span class=\"_ _12\"> </span>tali <span class=\"_ _19\"> </span>entit\u00e0<span class=\"_ _0\"></span>. <span class=\"_ _19\"> </span>Nel<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>valutare <span class=\"_ _12\"> </span>l\u2019esistenza <span class=\"_ _12\"> </span>del <span class=\"_ _19\"> </span>controllo <span class=\"_ _12\"> </span>si <span class=\"_ _19\"> </span>prendono <span class=\"_ _19\"> </span>in <span class=\"_ _12\"> </span>considerazione<span class=\"_ _17\"></span> anche i diritti di vo<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o potenzi<span class=\"_ _17\"></span>ali.<span class=\"fs5\"> </span>Le <span class=\"_ _17\"></span>societ\u00e0 <span class=\"_ _17\"></span>controllate <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>consolidate <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>partire <span class=\"_ _17\"></span>dalla <span class=\"_ _17\"></span>data i<span class=\"_ _17\"></span>n cui<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>si <span class=\"_ _0\"></span>assume<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>il con<span class=\"_ _17\"></span>tr<span class=\"_ _6\"></span>ollo fino al momento in <span class=\"_ _17\"></span>cui t<span class=\"_ _6\"></span>ale cont<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ollo cessa<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di esistere.  I <span class=\"_ _15\"></span>bilanci <span class=\"_ _15\"></span>ogge<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>to <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>con<span class=\"_ _0\"></span>solida<span class=\"_ _0\"></span>mento <span class=\"_ _15\"></span>sono <span class=\"_ _14\"></span>redatti <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>31 <span class=\"_ _15\"></span>dice<span class=\"_ _0\"></span>mbre, <span class=\"_ _15\"></span>ovvero <span class=\"_ _14\"></span>alla <span class=\"_ _15\"></span>data <span class=\"_ _15\"></span>di riferimento <span class=\"_ _17\"></span>del Bilancio c<span class=\"_ _17\"></span>onsolidato, e son<span class=\"_ _0\"></span>o gene<span class=\"_ _0\"></span>ralmente quel<span class=\"_ _0\"></span>li apposi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>amen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e predi<span class=\"_ _17\"></span>sposti e approvati <span class=\"_ _3\"></span>dagli <span class=\"_ _3\"></span>Organi <span class=\"_ _3\"></span>Amministrativi<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>singole <span class=\"_ _3\"></span>societ\u00e0, <span class=\"_ _3\"></span>opportunamente <span class=\"_ _3\"></span>rettificati, <span class=\"_ _3\"></span>ove necessario, per uni<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>ormarl<span class=\"_ _0\"></span>i ai principi contabil<span class=\"_ _0\"></span>i della Capogruppo<span class=\"_ _0\"></span>.  Interessenze in accordi a controllo congiunt<span class=\"_ _0\"></span>o  Un <span class=\"_ _12\"></span>accordo <span class=\"_ _3\"></span>a <span class=\"_ _12\"></span>controllo <span class=\"_ _3\"></span>congiunto <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>accordo <span class=\"_ _3\"></span>attraverso <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>quale <span class=\"_ _3\"></span>due <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>pi\u00f9 <span class=\"_ _3\"></span>parti condividono <span class=\"_ _6\"></span>contrattualmente <span class=\"_ _14\"></span>il <span class=\"_ _6\"></span>controllo <span class=\"_ _14\"></span>su <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>un <span class=\"_ _14\"></span>\u201caccordo\u201d <span class=\"_ _14\"></span>(arrangement)<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>ossia <span class=\"_ _14\"></span>quando <span class=\"_ _6\"></span>le decisioni <span class=\"_ _14\"></span>concernenti <span class=\"_ _14\"></span>le <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _14\"></span>rilevanti <span class=\"_ _14\"></span>a <span class=\"_ _15\"></span>questo<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>correlate <span class=\"_ _14\"></span>richiedono <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>consenso <span class=\"_ _15\"></span>unanime delle parti. Per<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>ci\u00f2 che c<span class=\"_ _0\"></span>oncerne la modali<span class=\"_ _0\"></span>t\u00e0 di val<span class=\"_ _0\"></span>utazione e di rappresen<span class=\"_ _0\"></span>tazione in bil<span class=\"_ _0\"></span>ancio, l\u2019IFRS 11 prevede<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>modali<span class=\"_ _0\"></span>t\u00e0 differenti per: <span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _18\"> </span><span class=\"fc0\">Joint Operations <span class=\"_ _6\"></span>(JO): un <span class=\"_ _6\"></span>accordo <span class=\"_ _6\"></span>a controllo <span class=\"_ _6\"></span>congiunto <span class=\"_ _6\"></span>nel quale <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>parti che <span class=\"_ _6\"></span>detengono </span></span>il <span class=\"_ _1f\"> </span>controllo <span class=\"_ _1f\"> </span>congiunto <span class=\"_ _19\"> </span>hanno <span class=\"_ _1f\"> </span>diritti <span class=\"_ _1f\"> </span>sulle <span class=\"_ _19\"> </span>attivit\u00e0 <span class=\"_ _1f\"> </span>e <span class=\"_ _1f\"> </span>obbligazioni <span class=\"_ _19\"> </span>per <span class=\"_ _21\"> </span>le <span class=\"_ _1f\"> </span>passivit\u00e0 <span class=\"_ _19\"> </span>relative all\u2019accordo. <span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _18\"> </span><span class=\"fc0\">Joint <span class=\"_ _6\"></span>Ventures <span class=\"_ _6\"></span>(JV): <span class=\"_ _6\"></span>un <span class=\"_ _14\"></span>accordo <span class=\"_ _6\"></span>a <span class=\"_ _14\"></span>controllo <span class=\"_ _6\"></span>congiunto <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>quale <span class=\"_ _14\"></span>le <span class=\"_ _6\"></span>parti <span class=\"_ _14\"></span>che <span class=\"_ _6\"></span>detengono <span class=\"_ _14\"></span>il </span></span>controllo congiunto<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>vanta<span class=\"_ _0\"></span>no diritti sulle at<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ivit\u00e0 nette del<span class=\"_ _17\"></span>l\u2019accordo. <span class=\"ff1\"> </span>La <span class=\"_ _6\"></span>formulazione <span class=\"_ _6\"></span>dell\u2019IFRS <span class=\"_ _6\"></span>11 <span class=\"_ _14\"></span>in <span class=\"_ _6\"></span>merito <span class=\"_ _14\"></span>alla <span class=\"_ _6\"></span>distinzione <span class=\"_ _6\"></span>tra <span class=\"_ _14\"></span>JO <span class=\"_ _6\"></span>e <span class=\"_ _14\"></span>JV <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _6\"></span>dunque <span class=\"_ _6\"></span>basata sui diritti e le obbligazi<span class=\"_ _0\"></span>oni derivanti ai co-<span class=\"ff7\">venturer in relazion<span class=\"_ _0\"></span>e alla partecipazi<span class=\"_ _17\"></span>one all\u2019accordo </span>congiunto, ossia sull<span class=\"_ _17\"></span>a sostanza del rapporto e no<span class=\"_ _17\"></span>n sulla forma giuridica dello stesso. <span class=\"_ _0\"></span> Per ci\u00f2 che<span class=\"_ _0\"></span> concerne<span class=\"_ _17\"></span> la rappresentazione <span class=\"_ _17\"></span>nel bilanci<span class=\"_ _0\"></span>o consolida<span class=\"_ _0\"></span>to delle <span class=\"_ _0\"></span>JV, l\u2019IFRS <span class=\"_ _17\"></span>11 prevede <span class=\"_ _6\"></span>come <span class=\"_ _14\"></span>unico <span class=\"_ _6\"></span>criterio <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>consolidamento <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>m<span class=\"_ _6\"></span>etodo <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span>Patrimonio <span class=\"_ _6\"></span>netto, <span class=\"_ _6\"></span>descritto <span class=\"_ _14\"></span>nel seguito.  Per <span class=\"_ _14\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>attiene <span class=\"_ _14\"></span>le <span class=\"_ _6\"></span>JO <span class=\"_ _14\"></span>poich\u00e9<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>i <span class=\"_ _14\"></span>soggetti <span class=\"_ _6\"></span>che <span class=\"_ _14\"></span>partecipano<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>all\u2019<span class=\"_ _0\"></span>accordo <span class=\"_ _6\"></span>condividono <span class=\"_ _6\"></span>i diritti <span class=\"_ _6\"></span>sulle <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>assumono <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>obbligazioni <span class=\"_ _6\"></span>sulle <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _6\"></span>legate <span class=\"_ _6\"></span>all\u2019accordo, <span class=\"_ _6\"></span>l\u2019IFRS<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>11 dispone che <span class=\"_ _17\"></span>ogni joint op<span class=\"_ _17\"></span>erator deve <span class=\"_ _17\"></span>riconoscere ne<span class=\"_ _0\"></span>l proprio<span class=\"_ _0\"></span> bilanci<span class=\"_ _0\"></span>o il val<span class=\"_ _17\"></span>ore pro quota<span class=\"_ _17\"></span> delle attivit\u00e0, passivit\u00e0<span class=\"_ _17\"></span>, costi e ricavi della relativa <span class=\"_ _0\"></span>JO.<span class=\"_ _82\"> </span>Societ\u00e0 collegate  Le <span class=\"_ _21\"> </span>societ\u00e0 <span class=\"_ _1f\"> </span>collegate, <span class=\"_ _21\"> </span>sono <span class=\"_ _1f\"> </span>le <span class=\"_ _21\"> </span>imprese <span class=\"_ _21\"> </span>nelle <span class=\"_ _1f\"> </span>quali <span class=\"_ _21\"> </span>il <span class=\"_ _1f\"> </span>G<span class=\"_ _6\"></span>ruppo <span class=\"_ _1f\"> </span>esercita <span class=\"_ _21\"> </span>un\u2019influenza notevole, <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>si presu<span class=\"_ _0\"></span>me <span class=\"_ _17\"></span>sussistere <span class=\"_ _17\"></span>quando l<span class=\"_ _17\"></span>a par<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ecipazione <span class=\"_ _16\"></span>\u00e8 compresa<span class=\"_ _17\"></span> tra <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>20% e <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>50% dei diritti di voto<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span>  Le <span class=\"_ _17\"></span>partecipazioni <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>societ\u00e0 <span class=\"_ _0\"></span>collegate<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>sono valu<span class=\"_ _17\"></span>tate con <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>metodo <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>patrimonio <span class=\"_ _17\"></span>netto e sono inizialmente<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>iscritte al co<span class=\"_ _17\"></span>st<span class=\"_ _6\"></span>o di acquisto<span class=\"_ _17\"></span>. <span class=\"_ _6\"></span> Il metodo del pat<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>imonio ne<span class=\"_ _0\"></span>tto \u00e8 di seguito des<span class=\"_ _17\"></span>cr<span class=\"_ _6\"></span>itto:  \u2022<span class=\"ff1\"> <span class=\"_ _18\"> </span><span class=\"fc0\">il <span class=\"_ _14\"></span>valore <span class=\"_ _15\"></span>contabile <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>tali <span class=\"_ _14\"></span>partecipazioni <span class=\"_ _15\"></span>risulta <span class=\"_ _14\"></span>allineato <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>patri<span class=\"_ _0\"></span>monio <span class=\"_ _15\"></span>netto <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>comprende </span></span>l\u2019iscrizion<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>dei <span class=\"_ _1c\"> </span>maggiori <span class=\"_ _4\"> </span>valori <span class=\"_ _1c\"> </span>attribuiti <span class=\"_ _1c\"> </span>alle <span class=\"_ _4\"> </span>attivi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0 <span class=\"_ _4\"> </span>e <span class=\"_ _1c\"> </span>alle <span class=\"_ _4\"> </span>passivi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0 <span class=\"_ _1c\"> </span>e <span class=\"_ _4\"> </span>dell\u2019eventual<span class=\"_ _0\"></span>e avviamento indi<span class=\"_ _0\"></span>viduati al momento<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dell\u2019acq<span class=\"_ _0\"></span>uisizione; <span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _18\"> </span><span class=\"ff7 fc0\">gli <span class=\"_ _17\"></span>utili o le <span class=\"_ _17\"></span>perdite di<span class=\"_ _17\"></span> pertinenza de<span class=\"_ _0\"></span>l G<span class=\"_ _0\"></span>ruppo son<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>contabilizzati dalla <span class=\"_ _17\"></span>data i<span class=\"_ _0\"></span>n cui<span class=\"_ _0\"></span> l\u2019influen<span class=\"_ _0\"></span>za </span></span>notevole, o<span class=\"_ _17\"></span> il <span class=\"_ _17\"></span>controllo cong<span class=\"_ _0\"></span>iunto, ha <span class=\"_ _17\"></span>avuto <span class=\"_ _17\"></span>inizio e <span class=\"_ _17\"></span>fino alla <span class=\"_ _17\"></span>data in <span class=\"_ _17\"></span>cui l<span class=\"_ _17\"></span>\u2019influenza notevole,<span class=\"_ _17\"></span> o il controllo congiunto<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> cessa; nel caso<span class=\"_ _0\"></span> in cui, per effetto delle perdite<span class=\"_ _17\"></span>, <span class=\"_ _6\"></span>la societ\u00e0 valuta<span class=\"_ _17\"></span>ta con <span class=\"_ _15\"></span>il <span class=\"_ _3\"></span>metodo <span class=\"_ _3\"></span>in <span class=\"_ _15\"></span>oggetto <span class=\"_ _3\"></span>evidenzi <span class=\"_ _15\"></span>un <span class=\"_ _3\"></span>patrimonio <span class=\"_ _15\"></span>netto <span class=\"_ _15\"></span>negativo, <span class=\"_ _3\"></span>il <span class=\"_ _15\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _15\"></span>carico <span class=\"_ _3\"></span>della partecipazione <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _12\"> </span>annullato <span class=\"_ _12\"> </span>e <span class=\"_ _3\"></span>l\u2019eventuale <span class=\"_ _12\"> </span>eccedenza <span class=\"_ _3\"></span>di <span class=\"_ _12\"> </span>pertinenza <span class=\"_ _12\"> </span>del <span class=\"_ _3\"></span>Gruppo, <span class=\"_ _12\"> </span>laddove questo ultimo si <span class=\"_ _6\"></span>sia impegnato ad adempiere <span class=\"_ _6\"></span><span class=\"ff7\">a <span class=\"_ _6\"></span>obbl<span class=\"_ _0\"></span>igazioni legali o <span class=\"_ _6\"></span>implicite dell\u2019impresa </span>partecipata, <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>comunque <span class=\"_ _17\"></span>a cop<span class=\"_ _17\"></span>rirne l<span class=\"_ _0\"></span>e <span class=\"_ _17\"></span>perdite, <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>rilevata <span class=\"_ _0\"></span>in <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>apposito <span class=\"_ _17\"></span>fondo; <span class=\"_ _17\"></span>le va<span class=\"_ _17\"></span>riazioni patrimoniali <span class=\"_ _14\"></span>delle <span class=\"_ _15\"></span>societ\u00e0 <span class=\"_ _15\"></span>valutate <span class=\"_ _14\"></span>con <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>metodo <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>patrimonio <span class=\"_ _14\"></span>netto <span class=\"_ _15\"></span>non <span class=\"_ _15\"></span>rappresen<span class=\"_ _0\"></span>tate dal <span class=\"_ _0\"></span>risultato <span class=\"_ _17\"></span>di conto<span class=\"_ _17\"></span> economico <span class=\"_ _17\"></span>sono con<span class=\"_ _17\"></span>tabilizzate dire<span class=\"_ _17\"></span>ttamente a <span class=\"_ _16\"></span>r<span class=\"_ _6\"></span>ettifica<span class=\"_ _17\"></span> delle <span class=\"_ _17\"></span>riserve <span class=\"_ _0\"></span>di patrimonio net<span class=\"_ _0\"></span>to;  \u2022<span class=\"ff1\"> <span class=\"_ _18\"> </span><span class=\"fc0\">gli utili <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>le <span class=\"_ _14\"></span>perdite <span class=\"_ _6\"></span>significative<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>realizzate <span class=\"_ _6\"></span>generate <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>operazioni poste <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>essere <span class=\"_ _6\"></span>tra </span></span>la <span class=\"_ _14\"></span>Capogruppo/societ\u00e0 <span class=\"_ _14\"></span>controllate <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>la <span class=\"_ _14\"></span>partecipata <span class=\"_ _14\"></span>valutata <span class=\"_ _14\"></span>con <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>metodo <span class=\"_ _14\"></span>del <span class=\"_ _15\"></span>patrimonio netto sono eliminate in funzione del valore dell<span class=\"_ _17\"></span>a <span class=\"_ _6\"></span>quota di partecipazione<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>del Gruppo nella partecipata <span class=\"_ _14\"></span>stessa; <span class=\"_ _14\"></span>le <span class=\"_ _14\"></span>perdite <span class=\"_ _14\"></span>non <span class=\"_ _14\"></span>realizzate <span class=\"_ _14\"></span>sono <span class=\"_ _14\"></span>eliminate, <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>eccezione <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>caso <span class=\"_ _15\"></span>in <span class=\"_ _14\"></span>cui esse siano rappresen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ative di ridu<span class=\"_ _0\"></span>zione di valore.<span class=\"_ _17\"></span> Criteri di valutazione materiali Attivit\u00e0 imma<span class=\"_ _0\"></span>teriali a vita utile de<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>inita Le <span class=\"_ _15\"></span>attivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _15\"></span>imma<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>eriali <span class=\"_ _14\"></span>sono <span class=\"_ _14\"></span>costituite <span class=\"_ _15\"></span>da <span class=\"_ _14\"></span>elementi <span class=\"_ _14\"></span>non <span class=\"_ _15\"></span>monetari, <span class=\"_ _14\"></span>privi <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>consistenza fisica, <span class=\"_ _14\"></span>chiaramen<span class=\"_ _0\"></span>te <span class=\"_ _14\"></span>identificabi<span class=\"_ _0\"></span>li, <span class=\"_ _14\"></span>controllabili<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>e <span class=\"_ _14\"></span>atti <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>generare <span class=\"_ _14\"></span>benefici<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>economici <span class=\"_ _6\"></span>futuri. <span class=\"_ _14\"></span>Tali elementi <span class=\"_ _1c\"> </span>sono <span class=\"_ _1c\"> </span>rilevati  al <span class=\"_ _4\"> </span>costo, <span class=\"_ _1c\"> </span>comprensivi <span class=\"_ _1c\"> </span>dei <span class=\"_ _1c\"> </span>costi <span class=\"_ _1c\"> </span>accessori <span class=\"_ _1c\"> </span>di <span class=\"_ _1c\"> </span>diretta <span class=\"_ _1c\"> </span>imputazione<span class=\"_ _17\"></span> necessari a rende<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>e le atti<span class=\"_ _0\"></span>vit\u00e0 disponibili<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>all\u2019uso. <span class=\"ff1\"> </span>Per <span class=\"_ _6\"></span>ciascuna <span class=\"_ _14\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>immateriale <span class=\"_ _6\"></span>al <span class=\"_ _14\"></span>momento <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>prima <span class=\"_ _6\"></span>rilevazione <span class=\"_ _6\"></span>viene <span class=\"_ _6\"></span>determinata la <span class=\"_ _12\"> </span>vita <span class=\"_ _19\"> </span>utile. <span class=\"_ _12\"> </span>Nel <span class=\"_ _19\"> </span>caso <span class=\"_ _12\"> </span>che, <span class=\"_ _19\"> </span>sulla <span class=\"_ _12\"> </span>base <span class=\"_ _12\"> </span>di <span class=\"_ _19\"> </span>un\u2019ana<span class=\"_ _17\"></span>lisi <span class=\"_ _19\"> </span>di <span class=\"_ _12\"> </span>tutt<span class=\"_ _6\"></span>i <span class=\"_ _12\"> </span>i <span class=\"_ _19\"> </span>fattori <span class=\"_ _12\"> </span>rilevanti, <span class=\"_ _12\"> </span>non <span class=\"_ _12\"> </span>ci <span class=\"_ _19\"> </span>sia <span class=\"_ _12\"> </span>un prevedibile limite <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>periodo <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>cui <span class=\"_ _6\"></span>ci <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>attende <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>genereranno flus<span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>cassa <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>entrata per il <span class=\"_ _17\"></span>Gruppo, l\u2019attivit\u00e0 <span class=\"_ _17\"></span>immateriale <span class=\"_ _0\"></span>viene conside<span class=\"_ _17\"></span>rata a vi<span class=\"_ _0\"></span>ta utile <span class=\"_ _17\"></span>indefinita. La <span class=\"_ _17\"></span>st<span class=\"_ _6\"></span>ima <span class=\"_ _0\"></span>della vi<span class=\"_ _17\"></span>ta utile <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>riesaminata <span class=\"_ _3\"></span>con <span class=\"_ _12\"></span>periodicit\u00e0 <span class=\"_ _12\"></span>annuale <span class=\"_ _12\"></span>ed <span class=\"_ _12\"></span>eventuali <span class=\"_ _12\"></span>cambiamenti, <span class=\"_ _12\"></span>ladd<span class=\"_ _0\"></span>ove <span class=\"_ _12\"></span>necessari, sono apportati<span class=\"_ _0\"></span> con applicazi<span class=\"_ _0\"></span>one prospettica<span class=\"ls2\">. </span> Le attivit\u00e0 <span class=\"_ _6\"></span>immateri<span class=\"_ _0\"></span>ali sono <span class=\"_ _6\"></span>eliminate<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>bilancio al momento <span class=\"_ _6\"></span>della vendita o quando non <span class=\"_ _1f\"> </span>sussistono <span class=\"_ _1f\"> </span>benefici <span class=\"_ _19\"> </span>economici <span class=\"_ _1f\"> </span>futuri <span class=\"_ _1f\"> </span>attesi <span class=\"_ _1f\"> </span>dal <span class=\"_ _1f\"> </span>loro <span class=\"_ _1f\"> </span>uso <span class=\"_ _1f\"> </span>e <span class=\"_ _21\"> </span>l'eventuale <span class=\"_ _19\"> </span>perdita <span class=\"_ _1f\"> </span>o <span class=\"_ _21\"> </span>utile (calcolata <span class=\"_ _17\"></span>come <span class=\"_ _16\"></span>diff<span class=\"_ _6\"></span>erenz<span class=\"_ _17\"></span>a tra <span class=\"_ _16\"></span>il <span class=\"_ _17\"></span>valore <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>cessione <span class=\"_ _17\"></span>ed <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>valore <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>carico) viene <span class=\"_ _16\"></span>rilevata <span class=\"_ _17\"></span>a <span class=\"_ _0\"></span>conto economico nell'anno<span class=\"_ _17\"></span> della suddetta eliminazione.<span class=\"_ _17\"></span>  Le <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>i<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>materiali<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>vita <span class=\"_ _13\"> </span>utile <span class=\"_ _a\"> </span>definita <span class=\"_ _a\"> </span>sono <span class=\"_ _13\"> </span>esposte <span class=\"_ _a\"> </span>al <span class=\"_ _a\"> </span>netto <span class=\"_ _13\"> </span>dei <span class=\"_ _a\"> </span>relativi ammortamen<span class=\"_ _0\"></span>ti <span class=\"_ _15\"></span>accumulati <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>eventuali <span class=\"_ _14\"></span>perdite <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>valore <span class=\"_ _15\"></span>deter<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>inate <span class=\"_ _14\"></span>secondo <span class=\"_ _15\"></span>le <span class=\"_ _14\"></span>m<span class=\"_ _6\"></span>odalit\u00e0<span class=\"_ _17\"></span> descritte <span class=\"_ _3\"></span>nel <span class=\"_ _15\"></span>seguito. <span class=\"_ _3\"></span>L\u2019ammorta<span class=\"_ _0\"></span>mento <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>inizio <span class=\"_ _15\"></span>quando <span class=\"_ _3\"></span>l\u2019attivit\u00e0 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>disponi<span class=\"_ _0\"></span>bile <span class=\"_ _3\"></span>all\u2019us<span class=\"ff1\">o <span class=\"_ _3\"></span>ed <span class=\"_ _12\"></span>\u00e8 </span>ripartito <span class=\"_ _14\"></span>sistematicamen<span class=\"_ _17\"></span>te <span class=\"_ _15\"></span>in<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>relazione<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>alla <span class=\"_ _14\"></span>residua <span class=\"_ _14\"></span>possibilit\u00e0 <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>utilizzazion<span class=\"_ _0\"></span>e <span class=\"_ _14\"></span>della <span class=\"_ _14\"></span>stessa <span class=\"_ _14\"></span>e cio\u00e8 <span class=\"_ _17\"></span>sulla <span class=\"_ _16\"></span>base <span class=\"_ _0\"></span>della <span class=\"_ _16\"></span>vita <span class=\"_ _17\"></span>utile. <span class=\"_ _17\"></span>Nell\u2019esercizio <span class=\"_ _16\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _16\"></span>l\u2019attivit\u00e0 <span class=\"_ _17\"></span>immateriale <span class=\"_ _16\"></span>diviene <span class=\"_ _17\"></span>disponibile <span class=\"_ _16\"></span>per l\u2019uso, <span class=\"_ _16\"></span>l\u2019ammortamento <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _16\"></span>determinato <span class=\"_ _16\"></span>tenendo <span class=\"_ _16\"></span>conto<span class=\"ff1\"> <span class=\"_ _17\"></span>del <span class=\"_ _16\"></span>momento <span class=\"_ _16\"></span>effettivo <span class=\"_ _16\"></span>in <span class=\"_ _17\"></span>cui <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>condizione </span>si manifesta.  La  vita  utile  stimata  de<span class=\"_ _0\"></span>lle  principali<span class=\"_ _0\"></span>  attivit\u00e0  immateriali  a  vita  utile  defini<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a  \u00e8  la seguente: <table class=\"s w3a2 h2a3\" id=\"_fffd5852-06c4-4978-a6a3-4d8927abc8af\"><tr><td></td><td class=\"c x1e5 y17a8 w3a3 h2a4\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Vita utile<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x1e6 y17a9 w3a4 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">attivit\u00e0 immateriali<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x1e6 y17aa w3a5 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">a vita utile definita </div></td></tr><tr><td class=\"c x1e7 y17ab w1e7 h20c\"><div class=\"t m0 xf h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">- Costi di sviluppo </div></td><td class=\"c x1e8 y17ab w1b5 h20c\"><div class=\"t m0 x88 h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">5 </div></td></tr><tr><td class=\"c x1e7 y17ac w1e7 h39\"><div class=\"t m0 xf h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">- Diritti di concessione, licenze e marchi </div></td><td class=\"c x1ea y17ae w3a6 h2a6\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">4-<span class=\"lse\">18</span>-<span class=\"lse\">30<span class=\"_ _82\"> </span></span></div><div class=\"t m0 x1e9 h3 y17ad ff2 fs0 fc0 sc0 ls0 ws0\">i<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1e7 y17af w1e7 h39\"><div class=\"t m0 xf h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">- Altre attivit\u00e0 immateriali: </div></td><td class=\"c x1e8 y17af w1b5 h39\"><div class=\"t m0 x1f h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">5-<span class=\"lse\">22</span> </div></td></tr><tr><td class=\"c x1e7 y17b0 w1e7 h39\"><div class=\"t m0 xf h2 y171 ff1 fs0 fc0 sc0 ls20 ws0\">      <span class=\"ls0\">Lista clienti </span></div></td><td class=\"c x1e8 y17b0 w1b5 h39\"><div class=\"t m0 x13 h2 y171 ff1 fs0 fc0 sc0 lse ws0\">15<span class=\"ls0\">-</span>20<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1e7 y17b1 w1e7 h20d\"><div class=\"t m0 xf h2 y135a ff1 fs0 fc0 sc0 ls20 ws0\">      <span class=\"ls0\">Contratti sfruttamento in esclusiva di cave </span></div></td><td class=\"c x1e8 y17b1 w1b5 h20d\"><div class=\"t m0 x4f h2 y135a ff1 fs0 fc0 sc0 lse ws0\">30<span class=\"ls0\"> </span></div></td></tr></table>Attivit\u00e0 imma<span class=\"_ _0\"></span>teriali a vita ut<span class=\"_ _0\"></span>ile indefini<span class=\"_ _0\"></span>ta <span class=\"_ _6\"></span>e avviamen<span class=\"_ _0\"></span>to Le <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _14\"></span>imma<span class=\"_ _0\"></span>teriali <span class=\"_ _6\"></span>aventi <span class=\"_ _6\"></span>vita <span class=\"_ _6\"></span>utile <span class=\"_ _14\"></span>indefinita <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>quelle <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>per <span class=\"_ _14\"></span>le <span class=\"_ _6\"></span>quali, <span class=\"_ _6\"></span>sulla base <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>un\u2019analisi <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>tutti <span class=\"_ _6\"></span>i <span class=\"_ _14\"></span>fattori <span class=\"_ _6\"></span>rilevanti, <span class=\"_ _14\"></span>non <span class=\"_ _6\"></span>c\u2019\u00e8 <span class=\"_ _6\"></span>un <span class=\"_ _14\"></span>prevedibile <span class=\"_ _6\"></span>limite <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>periodo <span class=\"_ _6\"></span>in <span class=\"_ _14\"></span>cui <span class=\"_ _6\"></span>ci <span class=\"_ _14\"></span>si<span class=\"_ _82\"> </span>attende <span class=\"_ _17\"></span>che si <span class=\"_ _17\"></span>genereranno <span class=\"_ _17\"></span>flussi di<span class=\"_ _0\"></span> cassa<span class=\"_ _17\"></span> in <span class=\"_ _0\"></span>entrata <span class=\"_ _17\"></span>per il<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>G<span class=\"_ _6\"></span>ruppo. <span class=\"_ _17\"></span>Le Tes<span class=\"_ _17\"></span>tate Editoriali <span class=\"_ _17\"></span>sono considerate atti<span class=\"_ _0\"></span>vit\u00e0 a vita utile in<span class=\"_ _0\"></span>definita. Le <span class=\"_ _21\"> </span>attivit\u00e0 <span class=\"_ _21\"> </span>imma<span class=\"_ _0\"></span>teriali <span class=\"_ _21\"> </span>a <span class=\"_ _1f\"> </span>vita <span class=\"_ _21\"> </span>utile <span class=\"_ _21\"> </span>indefinita <span class=\"_ _1f\"> </span>sono <span class=\"_ _21\"> </span>inizialmente <span class=\"_ _1f\"> </span>rilevate <span class=\"_ _21\"> </span>al <span class=\"_ _1f\"> </span>costo <span class=\"_ _21\"> </span>di acquisto, <span class=\"_ _15\"></span>determinato <span class=\"_ _15\"></span>secondo <span class=\"_ _15\"></span>le <span class=\"_ _3\"></span>stesse <span class=\"_ _15\"></span>modalit\u00e0 <span class=\"_ _3\"></span>indicate <span class=\"_ _15\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _15\"></span>immateriali <span class=\"_ _15\"></span>a <span class=\"_ _3\"></span>vita utile <span class=\"_ _6\"></span>definita, <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>ammortizzate<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>bens\u00ec <span class=\"_ _6\"></span>soggette <span class=\"_ _6\"></span>annualmente<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>o <span class=\"_ _6\"></span>pi\u00f9 <span class=\"_ _6\"></span>fr<span class=\"_ _6\"></span>equente<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ente, se specifici even<span class=\"_ _0\"></span>ti indicano<span class=\"_ _0\"></span> la possibilit\u00e0 che<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>abbiano subito<span class=\"_ _17\"></span> una perdita di valore, a verifiche<span class=\"_ _17\"></span> finalizzate <span class=\"_ _12\"></span>ad <span class=\"_ _12\"></span>accertare <span class=\"_ _3\"></span>la <span class=\"_ _19\"></span>recuperabili<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0 <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>loro <span class=\"_ _12\"></span>valore <span class=\"_ _12\"></span>secondo <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>modalit\u00e0 <span class=\"_ _12\"></span>previste <span class=\"_ _12\"></span>per l\u2019avviamento  descritte  nel <span class=\"_ _1c\"> </span>seguito.  Le <span class=\"_ _1c\"> </span>eventuali  sva<span class=\"_ _6\"></span><span class=\"ff1\">lutazioni<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span>effettuate  sono  ripristinate </span>qualora <span class=\"_ _14\"></span>vengano <span class=\"_ _15\"></span>meno<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>i <span class=\"_ _14\"></span>motivi <span class=\"_ _14\"></span>che <span class=\"_ _15\"></span>le <span class=\"_ _14\"></span>hanno <span class=\"_ _15\"></span>ge<span class=\"_ _17\"></span>nerate. <span class=\"_ _3\"></span>Nel <span class=\"_ _14\"></span>caso <span class=\"_ _15\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>acqui<span class=\"_ _17\"></span>sizione <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>societ\u00e0 controllate, <span class=\"_ _12\"></span>le <span class=\"_ _19\"> </span>attivit\u00e0, <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>passivit\u00e0 <span class=\"_ _19\"> </span>e <span class=\"_ _19\"></span>le <span class=\"_ _12\"></span>passivit\u00e0 <span class=\"_ _12\"></span>potenziali <span class=\"_ _12\"></span>acquisite <span class=\"_ _19\"> </span>ed <span class=\"_ _12\"></span>identificabili <span class=\"_ _12\"></span>sono rilevate al loro valore corrente (<span class=\"_ _6\"></span><span class=\"ff6\">fair value</span>) alla data di acquisizione. La differenza positiva tra il <span class=\"_ _15\"></span>costo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>acquisto <span class=\"_ _15\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>quota <span class=\"_ _3\"></span>di <span class=\"_ _15\"></span>possesso <span class=\"_ _3\"></span>del <span class=\"_ _15\"></span>Gruppo <span class=\"_ _3\"></span>del <span class=\"_ _15\"></span>valore <span class=\"_ _3\"></span>corrente <span class=\"_ _15\"></span>di <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _15\"></span>e passivit\u00e0 <span class=\"_ _1f\"> </span>\u00e8 <span class=\"_ _19\"> </span>classificata <span class=\"_ _19\"> </span>come <span class=\"_ _1f\"> </span>avviamento <span class=\"_ _19\"> </span>e <span class=\"_ _1f\"> </span>iscritta <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>Bilancio <span class=\"_ _19\"> </span>come <span class=\"_ _1f\"> </span>attivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _1f\"> </span>immateriale.<span class=\"_ _0\"></span> L<span class=\"ff7\">\u2019eventuale <span class=\"_ _17\"></span>differenza <span class=\"_ _17\"></span>negativa <span class=\"_ _17\"></span>(\u201cavvia<span class=\"_ _0\"></span>mento <span class=\"_ _17\"></span>negativo\u201d) <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>invece <span class=\"_ _17\"></span>rilevata <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>Conto econo<span class=\"_ _17\"></span>mico </span>al momento del<span class=\"_ _0\"></span>l\u2019acquisi<span class=\"_ _0\"></span>zione.<span class=\"ff1\"> </span>Dopo <span class=\"_ _15\"></span>la <span class=\"_ _15\"></span>rilevazione <span class=\"_ _15\"></span>inizial<span class=\"_ _17\"></span>e, <span class=\"_ _3\"></span>l\u2019avviamento <span class=\"_ _15\"></span>non <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _14\"></span>amm<span class=\"_ _6\"></span>ortizza<span class=\"_ _0\"></span>to, <span class=\"_ _15\"></span>ma <span class=\"_ _15\"></span>viene <span class=\"_ _15\"></span>sottoposto<span class=\"_ _0\"></span> annualmente, <span class=\"_ _14\"></span>o <span class=\"_ _14\"></span>pi\u00f9 <span class=\"_ _14\"></span>frequentemente <span class=\"_ _14\"></span>se <span class=\"_ _14\"></span>specifici <span class=\"_ _14\"></span>eventi <span class=\"_ _14\"></span>indicano <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>possibilit\u00e0 <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>aver <span class=\"_ _14\"></span>subito una <span class=\"_ _6\"></span>perdita <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>valore, <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>verifiche <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>determinare <span class=\"_ _6\"></span>l\u2019esistenza <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>eventuali <span class=\"_ _6\"></span>ridu<span class=\"ff1\">zioni <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>valore. </span>Le eventuali <span class=\"_ _6\"></span>svalutazioni effettuate non <span class=\"_ _6\"></span>sono ripristinate qualora <span class=\"_ _6\"></span>vengano meno i <span class=\"_ _6\"></span>motivi che le hanno genera<span class=\"_ _0\"></span>te. Immobili, imp<span class=\"_ _0\"></span>ianti e macchinari Gli  i<span class=\"_ _0\"></span>mmobili, <span class=\"_ _8\"> </span>impianti<span class=\"_ _0\"></span>  e<span class=\"_ _0\"></span>  ma<span class=\"_ _0\"></span>cchinari <span class=\"_ _8\"> </span>sono <span class=\"_ _8\"> </span>rilevati <span class=\"_ _8\"> </span>al <span class=\"_ _8\"> </span>costo, <span class=\"_ _21\"> </span>comprensivo <span class=\"_ _8\"> </span>dei  c<span class=\"_ _17\"></span>osti accessori <span class=\"_ _6\"></span>direttamente <span class=\"_ _6\"></span>imputabili <span class=\"_ _6\"></span>e <span class=\"_ _14\"></span>necessari <span class=\"_ _6\"></span>alla <span class=\"_ _14\"></span>messa <span class=\"_ _6\"></span>in <span class=\"_ _14\"></span>funzione <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span>bene <span class=\"_ _14\"></span>per <span class=\"_ _6\"></span>l\u2019uso <span class=\"_ _14\"></span>per cui \u00e8 sta<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o acquis<span class=\"_ _17\"></span>tato, incrementato<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> in p<span class=\"_ _17\"></span>resenza di<span class=\"_ _0\"></span> obbligazi<span class=\"_ _17\"></span>oni attuali, del valore <span class=\"_ _17\"></span>attuale del costo stimato pe<span class=\"_ _0\"></span>r lo smantellamen<span class=\"ff7\">to<span class=\"_ _0\"></span> e la rimozione del<span class=\"_ _17\"></span>l\u2019attivit\u00e0. <span class=\"ff1\"> </span></span>Gli oneri finanziari che <span class=\"_ _6\"></span>sono direttamente imputa<span class=\"_ _17\"></span>bili al<span class=\"_ _6\"></span>l\u2019acqui<span class=\"_ _0\"></span>sizione, alla costr<span class=\"_ _6\"></span>uzione<span class=\"_ _17\"></span> o alla produzione di un<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>bene, sono<span class=\"_ _17\"></span> capitalizzati come parte del cos<span class=\"_ _17\"></span>to del bene stesso fino al<span class=\"_ _17\"></span> momento in cui il<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>bene \u00e8 <span class=\"_ _0\"></span>pronto per l\u2019uso<span class=\"_ _0\"></span> previsto o la vendita<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span><span class=\"ff1\"> </span>Gli <span class=\"_ _14\"></span>oneri <span class=\"_ _6\"></span>sostenuti <span class=\"_ _6\"></span>per <span class=\"_ _14\"></span>le <span class=\"_ _14\"></span>manutenzioni<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>e <span class=\"_ _14\"></span>le <span class=\"_ _6\"></span>riparazioni <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>natura <span class=\"_ _6\"></span>ordinaria <span class=\"_ _6\"></span>e/o <span class=\"_ _14\"></span>ciclica sono <span class=\"_ _8\"> </span>direttamen<span class=\"_ _0\"></span>te  i<span class=\"_ _17\"></span>mputati  al<span class=\"_ _17\"></span>  Conto <span class=\"_ _21\"> </span>economico <span class=\"_ _21\"> </span>dell\u2019esercizio <span class=\"_ _21\"> </span>in <span class=\"_ _8\"> </span>cui <span class=\"_ _21\"> </span>sono  sostenuti. <span class=\"_ _21\"> </span>La capitalizzazion<span class=\"_ _0\"></span>e dei costi inerenti l\u2019ampliamen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o, l\u2019ammodernamen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o o il miglior<span class=\"ff1\">amento degli </span>elementi <span class=\"_ _6\"></span>strutturali <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>propriet\u00e0 <span class=\"_ _6\"></span>o <span class=\"_ _14\"></span>in <span class=\"_ _6\"></span>uso <span class=\"_ _14\"></span>da <span class=\"_ _6\"></span>terzi, <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>effettuata <span class=\"_ _6\"></span>esclusivamente <span class=\"_ _6\"></span>nei <span class=\"_ _14\"></span>limiti <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>cui<span class=\"_ _82\"> </span>gli <span class=\"_ _17\"></span>st<span class=\"_ _6\"></span>essi <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ispondano<span class=\"_ _17\"></span> ai <span class=\"_ _0\"></span>requisiti <span class=\"_ _17\"></span>per essere <span class=\"_ _17\"></span>separatamente <span class=\"_ _17\"></span>classificati <span class=\"_ _17\"></span>come at<span class=\"_ _17\"></span>tivit\u00e0 o <span class=\"_ _17\"></span>parte di<span class=\"_ _17\"></span> una attivit\u00e0 applican<span class=\"_ _0\"></span>do il criterio del<span class=\"_ _17\"></span> <span class=\"_ _6\"></span><span class=\"ff6\">component a<span class=\"_ _17\"></span>pproach<span class=\"ff1\">. </span></span>Gli <span class=\"_ _3\"></span>immobili, <span class=\"_ _3\"></span>impianti <span class=\"_ _3\"></span>e <span class=\"_ _15\"></span>macchinari <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>esposti <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>netto <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>relativi <span class=\"_ _3\"></span>ammortamenti<span class=\"_ _17\"></span> accumulati <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>eventuali <span class=\"_ _15\"></span>perdite <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _15\"></span>determinate <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>modalit\u00e0 <span class=\"_ _3\"></span>descritte <span class=\"_ _3\"></span>nel seguito. L'a<span class=\"_ _17\"></span>mmortamento \u00e8 <span class=\"_ _17\"></span>calcolato in<span class=\"_ _17\"></span> quote <span class=\"_ _0\"></span>costanti <span class=\"_ _17\"></span>in base <span class=\"_ _17\"></span>alla vita <span class=\"_ _17\"></span>utile stimata<span class=\"_ _0\"></span> del <span class=\"_ _17\"></span>bene per l\u2019impresa, che \u00e8 riesaminata <span class=\"ff1\">con periodicit\u00e0 annuale ed eventuali cambiamenti, laddove<span class=\"_ _17\"></span> </span>necessari, sono apportati con applicazione <span class=\"_ _6\"></span>prosp<span class=\"_ _17\"></span>ett<span class=\"_ _6\"></span>ica. Le cave sono <span class=\"_ _6\"></span>ammor<span class=\"_ _0\"></span>tizzate in<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>base ai <span class=\"_ _5\"> </span>quantitativi <span class=\"_ _5\"> </span>estratti <span class=\"_ _13\"> </span>nel<span class=\"_ _17\"></span> <span class=\"_ _13\"> </span>periodo <span class=\"_ _5\"> </span>in <span class=\"_ _5\"> </span>relazione <span class=\"_ _5\"> </span>alla <span class=\"_ _13\"> </span>quantit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>estraibile <span class=\"_ _5\"> </span>nel <span class=\"_ _13\"> </span>periodo<span class=\"_ _17\"></span> <span class=\"_ _13\"> </span>di sfruttamento <span class=\"_ _16\"></span>della <span class=\"_ _17\"></span><span class=\"ff7\">cava <span class=\"_ _16\"></span>(criterio <span class=\"_ _17\"></span>scavato/scavabile).<span class=\"_ _17\"></span> In<span class=\"_ _17\"></span> p<span class=\"_ _17\"></span>resenza <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>un\u2019obbligazione <span class=\"_ _16\"></span>specifica,<span class=\"_ _17\"></span> </span>viene iscri<span class=\"_ _0\"></span>tto un appo<span class=\"_ _0\"></span>sito fondo <span class=\"_ _17\"></span>nel passivo al fine<span class=\"_ _17\"></span> del ripristino <span class=\"_ _0\"></span>ambientale <span class=\"_ _17\"></span>dei siti oggetto di<span class=\"_ _17\"></span> sfruttamento. La vita utile sti<span class=\"_ _0\"></span>mata dei princi<span class=\"_ _17\"></span>pali immobili, impianti e macchi<span class=\"_ _17\"></span>nari \u00e8 la seguente: Vita utile dell\u2019att<span class=\"_ _0\"></span>ivit\u00e0 mate<span class=\"_ _0\"></span>riale<span class=\"ff2\"> </span>Cave Scavato/scavab<span class=\"_ _17\"></span>ile Fabbricati destinati<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>all\u2019industria<span class=\"ff1\"> </span>18 <span class=\"ls0\">-30 anni </span>Fabbricati 33 anni Impianti antiinquina<span class=\"_ _17\"></span>mento 7 anni Impianti di prod<span class=\"_ _0\"></span>uzione  10<span class=\"ls0\">-20 anni </span>Impianti generic<span class=\"_ _0\"></span>i  8-10 anni Impianti specifi<span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>i 6-8 anni Attrezzature 2,5-4 anni Mobili e macch<span class=\"_ _0\"></span>ine d\u2019ufficio<span class=\"ff1\"> </span>8 anni Autoveicoli da <span class=\"_ _0\"></span>trasporto 4-5 anni<span class=\"_ _82\"> </span>Macchine elettroni<span class=\"_ _17\"></span>che 5 anni Escavatori, me<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>zi operati<span class=\"_ _0\"></span>vi, autoveicoli<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>da traspor<span class=\"_ _0\"></span>to 5 anni Costruzioni legger<span class=\"_ _17\"></span>e 8-10 anni Casseformi metall<span class=\"_ _17\"></span>ic<span class=\"_ _6\"></span>he 4 anni Rotative da sta<span class=\"_ _17\"></span>mpa 15 anni Si <span class=\"_ _15\"></span>precisa<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>che <span class=\"_ _15\"></span>gli <span class=\"_ _14\"></span>intervalli <span class=\"_ _14\"></span>sopra <span class=\"_ _15\"></span>riportati, <span class=\"_ _14\"></span>che <span class=\"_ _15\"></span>identificano <span class=\"_ _15\"></span>i <span class=\"_ _14\"></span>limiti <span class=\"_ _15\"></span>minimi <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>massimi,<span class=\"_ _0\"></span> riflettono <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>presenza <span class=\"_ _17\"></span>nella <span class=\"_ _17\"></span>stessa <span class=\"_ _17\"></span>categoria <span class=\"_ _17\"></span>di ce<span class=\"_ _17\"></span>spiti, <span class=\"_ _0\"></span>di <span class=\"_ _17\"></span>componenti <span class=\"_ _17\"></span>caratterizzati <span class=\"_ _17\"></span>da <span class=\"_ _17\"></span>vite <span class=\"_ _0\"></span>utili diverse. I <span class=\"_ _6\"></span>terreni, sia <span class=\"_ _14\"></span>liberi da <span class=\"_ _6\"></span>costruzione sia <span class=\"_ _14\"></span>annessi <span class=\"_ _6\"></span>a fabbricati <span class=\"_ _6\"></span>civili e <span class=\"_ _14\"></span>industrial<span class=\"_ _0\"></span>i, <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>sono ammortizzati in quan<span class=\"_ _17\"></span>to elementi a vita utile il<span class=\"_ _17\"></span>limitata. Qualora <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>bene <span class=\"_ _13\"> </span>oggetto <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>ammortamen<span class=\"_ _0\"></span>to <span class=\"_ _a\"> </span>sia <span class=\"_ _a\"> </span>compos<span class=\"_ _0\"></span>to <span class=\"_ _a\"> </span>da <span class=\"_ _a\"> </span>elementi <span class=\"_ _13\"> </span>distintamente identificabili<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>la  cui  vita  utile  differisce  significa<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ivamente  da<span class=\"_ _0\"></span>  quella  delle  altre  parti  che<span class=\"_ _17\"></span> compongono <span class=\"_ _14\"></span>l\u2019attivit\u00e0, <span class=\"_ _15\"></span>l\u2019ammortament<span class=\"_ _17\"></span>o <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _15\"></span>effettua<span class=\"_ _17\"></span>to <span class=\"_ _15\"></span>separatamente <span class=\"_ _14\"></span>per <span class=\"_ _15\"></span>ciascuna <span class=\"_ _15\"></span>dell<span class=\"ff1\">e <span class=\"_ _15\"></span>parti </span>che compongono il<span class=\"_ _0\"></span> bene in appli<span class=\"_ _0\"></span>cazione del princ<span class=\"_ _0\"></span>ipio del <span class=\"ff6\">component appr<span class=\"_ _0\"></span>oach<span class=\"ff1\">. </span></span>Al <span class=\"_ _15\"></span>momento <span class=\"_ _15\"></span>della <span class=\"_ _3\"></span>vendita <span class=\"_ _15\"></span>o <span class=\"_ _3\"></span>quando <span class=\"_ _15\"></span>non <span class=\"_ _3\"></span>sussistono <span class=\"_ _15\"></span>benefici <span class=\"_ _15\"></span>economici <span class=\"_ _15\"></span>futuri <span class=\"_ _15\"></span>attesi dall'uso <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>una attivit\u00e0 <span class=\"_ _16\"></span>m<span class=\"_ _6\"></span>ateriale, <span class=\"_ _17\"></span>essa <span class=\"_ _17\"></span>viene el<span class=\"_ _17\"></span>iminata <span class=\"_ _17\"></span>dal Bi<span class=\"_ _0\"></span>lancio <span class=\"_ _17\"></span>e <span class=\"_ _0\"></span>l'eventuale <span class=\"_ _17\"></span>perdita o <span class=\"_ _16\"></span>utile<span class=\"_ _82\"> </span>(calcolata come differenz<span class=\"_ _0\"></span>a tra <span class=\"_ _6\"></span>il valore di cessione ed il relativo valore net<span class=\"_ _6\"></span>to contabile) viene rilevata a conto econo<span class=\"_ _17\"></span>mico nell'anno della sudde<span class=\"_ _0\"></span>tta eliminazione.<span class=\"_ _82\"> </span>Leasing<span class=\"fc4\">  </span>Lo<span class=\"_ _17\"></span>catar<span class=\"_ _17\"></span>io Ind<span class=\"_ _17\"></span>ivi<span class=\"_ _17\"></span>duazi<span class=\"_ _17\"></span>one<span class=\"_ _0\"></span> del<span class=\"_ _17\"></span> lea<span class=\"_ _17\"></span>sing Al<span class=\"_ _17\"></span>la <span class=\"_ _15\"></span>data<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>ini<span class=\"_ _17\"></span>zio <span class=\"_ _15\"></span>de<span class=\"_ _17\"></span>l <span class=\"_ _15\"></span>contr<span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>o <span class=\"_ _15\"></span>(<span class=\"ff6\">in<span class=\"_ _17\"></span>cept<span class=\"_ _17\"></span>ion <span class=\"_ _15\"></span>da<span class=\"_ _17\"></span>te<span class=\"ff1\">, <span class=\"_ _15\"></span>an<span class=\"_ _17\"></span>teri<span class=\"_ _0\"></span>ore<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>tra<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>que<span class=\"_ _17\"></span>lla<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _15\"></span>sti<span class=\"_ _17\"></span>pul<span class=\"_ _17\"></span>a <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>co<span class=\"_ _17\"></span>ntra<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>e </span></span>qu<span class=\"_ _17\"></span>ella<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>cui<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>p<span class=\"_ _0\"></span>art<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>si<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>impe<span class=\"_ _17\"></span>gna<span class=\"_ _17\"></span>no <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>ri<span class=\"_ _17\"></span>spet<span class=\"_ _17\"></span>tare <span class=\"_ _14\"></span>i <span class=\"_ _14\"></span>termi<span class=\"_ _17\"></span>ni <span class=\"_ _15\"></span>co<span class=\"_ _17\"></span>ntrat<span class=\"_ _17\"></span>tual<span class=\"_ _17\"></span>i), <span class=\"_ _15\"></span>e<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>su<span class=\"_ _17\"></span>cces<span class=\"_ _17\"></span>siva<span class=\"_ _17\"></span>ment<span class=\"_ _0\"></span>e, <span class=\"_ _14\"></span>ad og<span class=\"_ _17\"></span>ni <span class=\"_ _17\"></span>modi<span class=\"_ _17\"></span>fica<span class=\"_ _17\"></span> d<span class=\"_ _17\"></span>ei <span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>min<span class=\"_ _17\"></span>i e<span class=\"_ _17\"></span> d<span class=\"_ _0\"></span>el<span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>cond<span class=\"_ _17\"></span>izion<span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>cont<span class=\"_ _0\"></span>rat<span class=\"_ _17\"></span>tual<span class=\"_ _17\"></span>i, <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>soci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _17\"></span>veri<span class=\"_ _17\"></span>fica<span class=\"_ _17\"></span> s<span class=\"_ _17\"></span>e l<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>stes<span class=\"_ _17\"></span>so <span class=\"_ _17\"></span>con<span class=\"_ _17\"></span>tien<span class=\"_ _17\"></span>e o <span class=\"_ _15\"></span>rapp<span class=\"_ _17\"></span>rese<span class=\"_ _17\"></span>nta <span class=\"_ _15\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _3\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sin<span class=\"_ _17\"></span>g<span class=\"_ _6\"></span><span class=\"ff1\">. <span class=\"_ _15\"></span>In <span class=\"_ _15\"></span>par<span class=\"_ _0\"></span>tic<span class=\"_ _17\"></span>ola<span class=\"_ _0\"></span>re,<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>un<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>con<span class=\"_ _17\"></span>trat<span class=\"_ _17\"></span>to <span class=\"_ _3\"></span>con<span class=\"_ _17\"></span>tien<span class=\"_ _17\"></span>e <span class=\"_ _3\"></span>o <span class=\"_ _15\"></span>rap<span class=\"_ _17\"></span>pres<span class=\"_ _17\"></span>enta<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _12\"></span><span class=\"ff6\">le<span class=\"_ _17\"></span>asi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> <span class=\"_ _3\"></span>se<span class=\"_ _17\"></span> </span></span></span></span>tra<span class=\"_ _17\"></span>sferi<span class=\"_ _17\"></span>sce <span class=\"_ _12\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>di<span class=\"_ _17\"></span>ritto<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>di <span class=\"_ _12\"> </span>cont<span class=\"_ _17\"></span>roll<span class=\"_ _17\"></span>are <span class=\"_ _12\"> </span>l\u2019u<span class=\"_ _0\"></span>til<span class=\"_ _0\"></span>iz<span class=\"_ _0\"></span>zo<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>un <span class=\"_ _12\"> </span>ben<span class=\"_ _0\"></span>e <span class=\"_ _12\"> </span>ide<span class=\"_ _17\"></span>ntifi<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>to,<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>pe<span class=\"_ _17\"></span>r <span class=\"_ _19\"> </span>un<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>peri<span class=\"_ _17\"></span>odo<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>di <span class=\"_ _12\"> </span>temp<span class=\"_ _17\"></span>o sta<span class=\"_ _17\"></span>bili<span class=\"_ _17\"></span>to, in ca<span class=\"_ _17\"></span>mbio<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>un cor<span class=\"_ _0\"></span>ris<span class=\"_ _17\"></span>petti<span class=\"_ _17\"></span>vo. Pe<span class=\"_ _17\"></span>r valu<span class=\"_ _17\"></span>tare se<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>un<span class=\"_ _0\"></span> cont<span class=\"_ _17\"></span>ratto<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>con<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ien<span class=\"_ _17\"></span>e <span class=\"_ _6\"></span>o ra<span class=\"_ _0\"></span>pp<span class=\"_ _0\"></span>res<span class=\"_ _17\"></span>enta<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>un le<span class=\"_ _17\"></span>asing<span class=\"_ _17\"></span> la <span class=\"_ _17\"></span>soci<span class=\"_ _17\"></span>et\u00e0: \u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span></span>va<span class=\"_ _17\"></span>luta<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>se, <span class=\"_ _15\"></span>ri<span class=\"_ _17\"></span>spet<span class=\"_ _0\"></span>to <span class=\"_ _15\"></span>al<span class=\"_ _17\"></span>l\u2019a<span class=\"_ _17\"></span>ttivit<span class=\"_ _17\"></span>\u00e0 <span class=\"_ _15\"></span>iden<span class=\"_ _17\"></span>tifi<span class=\"_ _17\"></span>cata<span class=\"_ _0\"></span>, <span class=\"_ _15\"></span>det<span class=\"_ _0\"></span>ie<span class=\"_ _17\"></span>ne <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>dir<span class=\"_ _0\"></span>itt<span class=\"_ _17\"></span>o <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>otte<span class=\"_ _17\"></span>nere<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>sos<span class=\"_ _17\"></span>tanzi<span class=\"_ _17\"></span>alm<span class=\"_ _0\"></span>en<span class=\"_ _17\"></span>te tut<span class=\"_ _0\"></span>ti <span class=\"_ _17\"></span>i be<span class=\"_ _17\"></span>nefi<span class=\"_ _17\"></span>ci e<span class=\"_ _0\"></span>con<span class=\"_ _17\"></span>omici<span class=\"_ _17\"></span> con<span class=\"_ _17\"></span>ness<span class=\"_ _17\"></span>i co<span class=\"_ _17\"></span>n il <span class=\"_ _17\"></span>suo <span class=\"_ _0\"></span>uti<span class=\"_ _17\"></span>lizz<span class=\"_ _17\"></span>o lun<span class=\"_ _17\"></span>go tu<span class=\"_ _17\"></span>tto i<span class=\"_ _17\"></span>l pe<span class=\"_ _17\"></span>riod<span class=\"_ _17\"></span>o di<span class=\"_ _17\"></span> util<span class=\"_ _0\"></span>iz<span class=\"_ _17\"></span>zo; \u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span>ve<span class=\"_ _17\"></span>rific<span class=\"_ _17\"></span>a <span class=\"_ _6\"></span>se il <span class=\"_ _6\"></span><span class=\"ff7\">con<span class=\"_ _17\"></span>tratt<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>si<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>ri<span class=\"_ _17\"></span>feri<span class=\"_ _0\"></span>sce<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>all\u2019<span class=\"_ _17\"></span>utili<span class=\"_ _17\"></span>zzo <span class=\"_ _6\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>att<span class=\"_ _17\"></span>ivit<span class=\"_ _17\"></span>\u00e0 <span class=\"_ _6\"></span>spec<span class=\"_ _17\"></span>ific<span class=\"_ _17\"></span>ata, esp<span class=\"_ _0\"></span>li<span class=\"_ _17\"></span>citame<span class=\"_ _0\"></span>nte<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>o<span class=\"_ _0\"></span> </span></span>imp<span class=\"_ _17\"></span>lici<span class=\"_ _17\"></span>tame<span class=\"_ _0\"></span>nte<span class=\"_ _17\"></span>, <span class=\"_ _8\"> </span>fis<span class=\"_ _17\"></span>ica<span class=\"_ _0\"></span>men<span class=\"_ _17\"></span>te <span class=\"_ _21\"> </span>dis<span class=\"_ _0\"></span>tin<span class=\"_ _17\"></span>ta <span class=\"_ _21\"> </span>o <span class=\"_ _21\"> </span>rapp<span class=\"_ _17\"></span>rese<span class=\"_ _0\"></span>nt<span class=\"_ _17\"></span>ante<span class=\"_ _0\"></span> <span class=\"_ _21\"> </span>sosta<span class=\"_ _17\"></span>nzi<span class=\"_ _17\"></span>alme<span class=\"_ _17\"></span>nte <span class=\"_ _21\"> </span>tut<span class=\"_ _17\"></span>ta <span class=\"_ _21\"> </span>la <span class=\"_ _21\"> </span>cap<span class=\"_ _17\"></span>acit<span class=\"_ _17\"></span>\u00e0 <span class=\"_ _8\"> </span>di<span class=\"_ _17\"></span> un<span class=\"_ _17\"></span>'atti<span class=\"_ _0\"></span>vi<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _17\"></span>fisi<span class=\"_ _17\"></span>came<span class=\"_ _17\"></span>nte <span class=\"_ _16\"></span>dist<span class=\"_ _17\"></span>inta<span class=\"_ _17\"></span>. <span class=\"_ _0\"></span>Se<span class=\"_ _17\"></span> i<span class=\"_ _17\"></span>l <span class=\"_ _17\"></span>forn<span class=\"_ _17\"></span>itor<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>ha <span class=\"_ _17\"></span>il<span class=\"_ _17\"></span> d<span class=\"_ _17\"></span>irit<span class=\"_ _17\"></span>to <span class=\"_ _17\"></span>sos<span class=\"_ _0\"></span>tan<span class=\"_ _17\"></span>zia<span class=\"_ _0\"></span>le<span class=\"_ _17\"></span> d<span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>sos<span class=\"_ _0\"></span>titu<span class=\"_ _17\"></span>zion<span class=\"_ _0\"></span>e, <span class=\"_ _16\"></span>l'at<span class=\"_ _0\"></span>tiv<span class=\"_ _17\"></span>it\u00e0 <span class=\"_ _16\"></span>non<span class=\"_ _0\"></span> \u00e8 i<span class=\"_ _17\"></span>den<span class=\"_ _17\"></span>tific<span class=\"_ _17\"></span>ata; \u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span>ve<span class=\"_ _17\"></span>rific<span class=\"_ _17\"></span>a <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>di<span class=\"_ _17\"></span>ritto<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span>dir<span class=\"_ _17\"></span>iger<span class=\"_ _17\"></span>e <span class=\"_ _12\"></span>l'u<span class=\"_ _17\"></span>tili<span class=\"_ _17\"></span>zzo <span class=\"_ _15\"></span>dell<span class=\"_ _0\"></span>'at<span class=\"_ _0\"></span>tivi<span class=\"_ _17\"></span>t\u00e0. <span class=\"_ _15\"></span>La <span class=\"_ _3\"></span>soc<span class=\"_ _17\"></span>iet\u00e0<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>rit<span class=\"_ _17\"></span>iene <span class=\"_ _15\"></span>di <span class=\"_ _3\"></span>gode<span class=\"_ _17\"></span>re <span class=\"_ _3\"></span>di </span>qu<span class=\"_ _17\"></span>esto <span class=\"_ _16\"></span>di<span class=\"_ _17\"></span>ritto<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>quan<span class=\"_ _17\"></span>do <span class=\"_ _16\"></span>ha <span class=\"_ _16\"></span>i <span class=\"_ _17\"></span>dir<span class=\"_ _0\"></span>itt<span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>per<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>assu<span class=\"_ _17\"></span>mere<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>le<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>deci<span class=\"_ _0\"></span>si<span class=\"_ _17\"></span>oni <span class=\"_ _16\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>pi\u00f9<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>rileva<span class=\"_ _17\"></span>nti <span class=\"_ _16\"></span>pe<span class=\"_ _17\"></span>r <span class=\"_ _17\"></span>camb<span class=\"_ _17\"></span>iare la<span class=\"_ _17\"></span> moda<span class=\"_ _17\"></span>lit\u00e0<span class=\"_ _17\"></span> e l<span class=\"_ _17\"></span>a fin<span class=\"_ _17\"></span>alit\u00e0<span class=\"_ _17\"></span> di u<span class=\"_ _17\"></span>tili<span class=\"_ _17\"></span>zzo d<span class=\"_ _17\"></span>ell'a<span class=\"_ _17\"></span>ttivi<span class=\"_ _17\"></span>t\u00e0 s<span class=\"_ _17\"></span>tessa<span class=\"_ _17\"></span>. Pe<span class=\"_ _17\"></span>r <span class=\"_ _15\"></span>i <span class=\"_ _14\"></span>cont<span class=\"_ _17\"></span>ratti<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>con<span class=\"_ _0\"></span>ten<span class=\"_ _17\"></span>enti<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>pi<span class=\"_ _17\"></span>\u00f9 <span class=\"_ _15\"></span>co<span class=\"_ _17\"></span>mpon<span class=\"_ _0\"></span>en<span class=\"_ _17\"></span>ti, <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>natu<span class=\"_ _0\"></span>ra <span class=\"_ _15\"></span><span class=\"ff6\">l<span class=\"_ _0\"></span>ea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>no<span class=\"_ _17\"></span>n <span class=\"_ _15\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sin<span class=\"_ _17\"></span>g<span class=\"ff1\">, <span class=\"_ _15\"></span>e <span class=\"_ _14\"></span>quin<span class=\"_ _17\"></span>di <span class=\"_ _14\"></span>rien<span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span>nti<span class=\"_ _17\"></span> </span></span></span></span>so<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>altri<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>pri<span class=\"_ _17\"></span>ncipi<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>cont<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>ili<span class=\"_ _17\"></span>, <span class=\"_ _21\"> </span>occ<span class=\"_ _17\"></span>orre<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>sepa<span class=\"_ _17\"></span>rare <span class=\"_ _1f\"> </span>le <span class=\"_ _1f\"> </span>si<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>ole<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>comp<span class=\"_ _17\"></span>onen<span class=\"_ _17\"></span>ti <span class=\"_ _1f\"> </span>alle <span class=\"_ _1f\"> </span>qua<span class=\"_ _17\"></span>li <span class=\"_ _1f\"> </span>appl<span class=\"_ _17\"></span>icare<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>i ris<span class=\"_ _17\"></span>pett<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>i p<span class=\"_ _17\"></span>rinci<span class=\"_ _17\"></span>pi c<span class=\"_ _17\"></span>onta<span class=\"_ _17\"></span>bili.<span class=\"_ _0\"></span> La<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>dur<span class=\"_ _17\"></span>ata <span class=\"_ _1f\"> </span>de<span class=\"_ _17\"></span>l <span class=\"_ _1f\"> </span><span class=\"ff6\">leas<span class=\"_ _17\"></span>ing<span class=\"ff1\"> <span class=\"_ _1f\"> </span>ini<span class=\"_ _17\"></span>zia<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>qua<span class=\"_ _17\"></span>ndo <span class=\"_ _1f\"> </span>il <span class=\"_ _19\"> </span>loc<span class=\"_ _0\"></span>ato<span class=\"_ _17\"></span>re <span class=\"_ _1f\"> </span>mett<span class=\"_ _17\"></span>e <span class=\"_ _1f\"> </span>il <span class=\"_ _1f\"> </span>be<span class=\"_ _17\"></span>ne <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>di<span class=\"_ _17\"></span>spos<span class=\"_ _17\"></span>izio<span class=\"_ _17\"></span>ne <span class=\"_ _1f\"> </span>del<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>loc<span class=\"_ _17\"></span>atar<span class=\"_ _0\"></span>io </span></span>(<span class=\"ff6\">co<span class=\"_ _17\"></span>mmen<span class=\"_ _0\"></span>cem<span class=\"_ _17\"></span>ent <span class=\"_ _17\"></span>date<span class=\"_ _17\"></span><span class=\"ff1\">) e<span class=\"_ _17\"></span>d \u00e8<span class=\"_ _17\"></span> de<span class=\"_ _0\"></span>ter<span class=\"_ _17\"></span>mina<span class=\"_ _17\"></span>ta c<span class=\"_ _17\"></span>onsi<span class=\"_ _17\"></span>dera<span class=\"_ _17\"></span>ndo <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>peri<span class=\"_ _0\"></span>od<span class=\"_ _17\"></span>o no<span class=\"_ _17\"></span>n an<span class=\"_ _17\"></span>null<span class=\"_ _17\"></span>abil<span class=\"_ _17\"></span>e del<span class=\"_ _17\"></span> co<span class=\"_ _17\"></span>ntra<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>, </span></span>ci<span class=\"_ _17\"></span>o\u00e8 <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>peri<span class=\"_ _17\"></span>odo <span class=\"_ _15\"></span>du<span class=\"_ _17\"></span>rant<span class=\"_ _0\"></span>e <span class=\"_ _15\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _15\"></span>qu<span class=\"_ _17\"></span>ale <span class=\"_ _15\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _15\"></span>pa<span class=\"_ _17\"></span>rti <span class=\"_ _15\"></span>h<span class=\"_ _0\"></span>an<span class=\"_ _17\"></span>no <span class=\"_ _15\"></span>dei<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>dir<span class=\"_ _17\"></span>itti <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>degl<span class=\"_ _17\"></span>i <span class=\"_ _15\"></span>ob<span class=\"_ _17\"></span>bligh<span class=\"_ _17\"></span>i <span class=\"_ _15\"></span>lega<span class=\"_ _0\"></span>lme<span class=\"_ _17\"></span>nte <span class=\"_ _14\"></span>esec<span class=\"_ _17\"></span>utiv<span class=\"_ _17\"></span>i (<span class=\"ff6\">en<span class=\"_ _17\"></span>force<span class=\"_ _17\"></span>abl<span class=\"_ _17\"></span>e<span class=\"ff1\">) e <span class=\"_ _0\"></span>in<span class=\"_ _17\"></span>clud<span class=\"_ _17\"></span>e anc<span class=\"_ _17\"></span>he i<span class=\"_ _17\"></span> <span class=\"ff6\">rent-<span class=\"_ _17\"></span>free <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rio<span class=\"_ _17\"></span>d<span class=\"ff1\">. A<span class=\"_ _17\"></span> tal<span class=\"_ _17\"></span>e du<span class=\"_ _17\"></span>rata <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span> ag<span class=\"_ _17\"></span>giu<span class=\"_ _0\"></span>ng<span class=\"_ _17\"></span>e: </span></span></span></span>\u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span></span>il<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>peri<span class=\"_ _17\"></span>odo<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>cope<span class=\"_ _17\"></span>rto <span class=\"_ _16\"></span>da <span class=\"_ _16\"></span>un\u2019<span class=\"_ _17\"></span>opzi<span class=\"_ _17\"></span>one <span class=\"_ _16\"></span>di <span class=\"_ _6d\"></span>rinn<span class=\"_ _17\"></span>ovo <span class=\"_ _16\"></span>del<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>con<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>rat<span class=\"_ _17\"></span>to <span class=\"_ _16\"></span>(\u201cop<span class=\"_ _17\"></span>zion<span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>proro<span class=\"_ _17\"></span>ga\u201d <span class=\"_ _16\"></span>o <span class=\"_ _17\"></span><span class=\"ff6\">ren<span class=\"_ _17\"></span>ewa<span class=\"_ _17\"></span>l </span>op<span class=\"_ _17\"></span>tion<span class=\"_ _0\"></span><span class=\"ff1\">), q<span class=\"_ _17\"></span>uan<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> la<span class=\"_ _17\"></span> soc<span class=\"_ _17\"></span>iet\u00e0 \u00e8<span class=\"_ _17\"></span> rag<span class=\"_ _17\"></span>ione<span class=\"_ _17\"></span>vol<span class=\"_ _0\"></span>men<span class=\"_ _17\"></span>te ce<span class=\"_ _17\"></span>rta d<span class=\"_ _17\"></span>i es<span class=\"_ _17\"></span>erci<span class=\"_ _17\"></span>tare <span class=\"_ _0\"></span>tal<span class=\"_ _17\"></span>e op<span class=\"_ _17\"></span>zione<span class=\"_ _17\"></span>;  </span>\u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span></span>i <span class=\"_ _1f\"> </span>peri<span class=\"_ _17\"></span>odi<span class=\"_ _17\"></span> <span class=\"_ _8\"> </span>su<span class=\"_ _17\"></span>cces<span class=\"_ _0\"></span>siv<span class=\"_ _17\"></span>i <span class=\"_ _21\"> </span>alla <span class=\"_ _1f\"> </span>data<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>ris<span class=\"_ _17\"></span>olu<span class=\"_ _17\"></span>zione<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>(\u201copz<span class=\"_ _17\"></span>ione<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>ri<span class=\"_ _0\"></span>sol<span class=\"_ _17\"></span>uzion<span class=\"_ _17\"></span>e\u201d <span class=\"_ _21\"> </span>o <span class=\"_ _21\"> </span><span class=\"ff6\">termi<span class=\"_ _17\"></span>nati<span class=\"_ _17\"></span>on<span class=\"_ _82\"> </span></span>op<span class=\"_ _17\"></span>tion<span class=\"_ _0\"></span><span class=\"ff1\">), q<span class=\"_ _17\"></span>uan<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> la<span class=\"_ _17\"></span> soc<span class=\"_ _17\"></span>iet\u00e0 \u00e8<span class=\"_ _17\"></span> rag<span class=\"_ _17\"></span>ione<span class=\"_ _17\"></span>vol<span class=\"_ _0\"></span>men<span class=\"_ _17\"></span>te ce<span class=\"_ _17\"></span>rta d<span class=\"_ _17\"></span>i no<span class=\"_ _17\"></span>n es<span class=\"_ _0\"></span>erc<span class=\"_ _17\"></span>itar<span class=\"_ _0\"></span>e t<span class=\"_ _0\"></span>al<span class=\"_ _17\"></span>e op<span class=\"_ _0\"></span>zi<span class=\"_ _17\"></span>one. </span>Le<span class=\"_ _17\"></span> opzi<span class=\"_ _17\"></span>oni <span class=\"_ _0\"></span>di<span class=\"_ _17\"></span> riso<span class=\"_ _17\"></span>luzi<span class=\"_ _17\"></span>one d<span class=\"_ _17\"></span>eten<span class=\"_ _0\"></span>ute<span class=\"_ _17\"></span> sol<span class=\"_ _17\"></span>o da<span class=\"_ _17\"></span>l lo<span class=\"_ _17\"></span>catore<span class=\"_ _17\"></span> non<span class=\"_ _17\"></span> son<span class=\"_ _0\"></span>o c<span class=\"_ _17\"></span>onsi<span class=\"_ _17\"></span>dera<span class=\"_ _17\"></span>te.  La<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>rag<span class=\"_ _0\"></span>io<span class=\"_ _17\"></span>nevo<span class=\"_ _17\"></span>le cert<span class=\"_ _0\"></span>ezz<span class=\"_ _17\"></span>a di<span class=\"_ _0\"></span> eser<span class=\"_ _17\"></span>cita<span class=\"_ _17\"></span>re o meno<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>un\u2019<span class=\"_ _17\"></span>opz<span class=\"_ _0\"></span>io<span class=\"_ _17\"></span>ne di pr<span class=\"_ _17\"></span>orog<span class=\"_ _0\"></span>a o ris<span class=\"_ _17\"></span>oluz<span class=\"_ _0\"></span>io<span class=\"_ _17\"></span>ne pre<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>sta<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dal<span class=\"_ _17\"></span> co<span class=\"_ _0\"></span>ntr<span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>o <span class=\"_ _1f\"> </span>\u00e8 <span class=\"_ _21\"> </span>veri<span class=\"_ _17\"></span>fica<span class=\"_ _17\"></span>ta <span class=\"_ _21\"> </span>dal<span class=\"_ _17\"></span>la <span class=\"_ _21\"> </span>so<span class=\"_ _0\"></span>cie<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _21\"> </span>all<span class=\"_ _17\"></span>a <span class=\"_ _21\"> </span>data<span class=\"_ _17\"></span> <span class=\"_ _8\"> </span>di <span class=\"_ _1f\"> </span>deco<span class=\"_ _17\"></span>rrenz<span class=\"_ _17\"></span>a, <span class=\"_ _21\"> </span>con<span class=\"_ _17\"></span>sid<span class=\"_ _0\"></span>era<span class=\"_ _17\"></span>ndo <span class=\"_ _1f\"> </span>tutti<span class=\"_ _17\"></span> <span class=\"_ _8\"> </span>i <span class=\"_ _1f\"> </span>fatti<span class=\"_ _17\"></span> <span class=\"_ _8\"> </span>e <span class=\"_ _1f\"> </span>le ci<span class=\"_ _17\"></span>rcost<span class=\"_ _17\"></span>anze<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>che <span class=\"_ _12\"> </span>gene<span class=\"_ _17\"></span>rano <span class=\"_ _12\"> </span>un <span class=\"_ _19\"> </span>in<span class=\"_ _17\"></span>cent<span class=\"_ _17\"></span>ivo <span class=\"_ _12\"> </span>econ<span class=\"_ _17\"></span>omico<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>all<span class=\"_ _17\"></span>\u2019eser<span class=\"_ _17\"></span>cizio<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>men<span class=\"_ _17\"></span>o<span class=\"_ _6\"></span><span class=\"ff1\"> <span class=\"_ _19\"> </span></span>del<span class=\"_ _17\"></span>l\u2019op<span class=\"_ _17\"></span>zion<span class=\"_ _17\"></span>e, <span class=\"_ _19\"> </span>ed <span class=\"_ _12\"> </span>\u00e8 su<span class=\"_ _0\"></span>cce<span class=\"_ _17\"></span>ssi<span class=\"_ _0\"></span>vam<span class=\"_ _17\"></span>ente<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>ri<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>rif<span class=\"_ _17\"></span>icata<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>og<span class=\"_ _17\"></span>ni <span class=\"_ _19\"> </span>qu<span class=\"_ _17\"></span>alvo<span class=\"_ _17\"></span>lta <span class=\"_ _12\"></span>si <span class=\"_ _19\"></span>pr<span class=\"_ _17\"></span>esen<span class=\"_ _17\"></span>tino<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>even<span class=\"_ _17\"></span>ti <span class=\"_ _19\"> </span>si<span class=\"_ _0\"></span>gn<span class=\"_ _17\"></span>ifica<span class=\"_ _17\"></span>tivi <span class=\"_ _12\"></span>o <span class=\"_ _19\"> </span>cam<span class=\"_ _0\"></span>bi<span class=\"_ _17\"></span>amen<span class=\"_ _0\"></span>ti<span class=\"_ _17\"></span> ne<span class=\"_ _17\"></span>lle <span class=\"_ _6d\"></span>circ<span class=\"_ _17\"></span>osta<span class=\"_ _17\"></span>nze <span class=\"_ _6d\"></span>che<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>potre<span class=\"_ _17\"></span>bbe<span class=\"_ _0\"></span>ro <span class=\"_ _6d\"></span>in<span class=\"_ _0\"></span>cid<span class=\"_ _17\"></span>ere <span class=\"_ _6d\"></span>sull<span class=\"_ _17\"></span>a <span class=\"_ _16\"></span>sua<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>de<span class=\"_ _0\"></span>ter<span class=\"_ _17\"></span>mina<span class=\"_ _17\"></span>zion<span class=\"_ _17\"></span>e, <span class=\"_ _6d\"></span>e <span class=\"_ _16\"></span>che<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>sono <span class=\"_ _6d\"></span>sott<span class=\"_ _17\"></span>o <span class=\"_ _16\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>con<span class=\"_ _17\"></span>trol<span class=\"_ _17\"></span>lo de<span class=\"_ _17\"></span>lla s<span class=\"_ _17\"></span>ocie<span class=\"_ _17\"></span>t\u00e0. Co<span class=\"_ _17\"></span>ntab<span class=\"_ _17\"></span>iliz<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>zio<span class=\"_ _17\"></span>ne d<span class=\"_ _0\"></span>el <span class=\"ff6\">l<span class=\"_ _17\"></span>easi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> </span></span>Al<span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>de<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rre<span class=\"_ _0\"></span>nz<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff7\">, l<span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>soci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _16\"></span>rile<span class=\"_ _0\"></span>va <span class=\"_ _16\"></span>l\u2019at<span class=\"_ _17\"></span>tivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>il <span class=\"_ _17\"></span>dir<span class=\"_ _0\"></span>itt<span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>uti<span class=\"_ _17\"></span>lizzo<span class=\"_ _17\"></span> <span class=\"_ _0\"></span>(<span class=\"ff6\">Ri<span class=\"_ _17\"></span>ght <span class=\"_ _17\"></span>of <span class=\"_ _16\"></span>Use<span class=\"_ _17\"></span> </span></span></span>o R<span class=\"_ _17\"></span>oU<span class=\"ff1\">) <span class=\"_ _17\"></span>e la<span class=\"_ _17\"></span> pass<span class=\"_ _17\"></span>ivi<span class=\"_ _17\"></span>t\u00e0 del<span class=\"_ _17\"></span> <span class=\"ff6\">leas<span class=\"_ _17\"></span>ing<span class=\"_ _0\"></span><span class=\"ff1\"> (<span class=\"ff6\">l<span class=\"_ _17\"></span>ease<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>li<span class=\"_ _17\"></span>abili<span class=\"_ _17\"></span>ty<span class=\"ff1 ls7\">).<span class=\"ls0\"> </span></span></span></span></span></span>L\u2019<span class=\"_ _17\"></span>attiv<span class=\"_ _17\"></span>it\u00e0 <span class=\"_ _3\"></span>consi<span class=\"_ _17\"></span>sten<span class=\"_ _17\"></span>te <span class=\"_ _12\"> </span>ne<span class=\"_ _17\"></span>l <span class=\"_ _12\"> </span>diri<span class=\"_ _17\"></span>tto <span class=\"_ _12\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _12\"> </span>utili<span class=\"_ _17\"></span>zzo <span class=\"_ _12\"></span>vi<span class=\"_ _17\"></span>ene <span class=\"_ _3\"></span>inizi<span class=\"_ _17\"></span>alme<span class=\"_ _17\"></span>nte <span class=\"_ _12\"></span>val<span class=\"_ _17\"></span>utat<span class=\"_ _17\"></span>a <span class=\"_ _12\"> </span>al <span class=\"_ _3\"></span>costo<span class=\"_ _17\"></span>, <span class=\"_ _12\"> </span>comp<span class=\"_ _0\"></span>ren<span class=\"_ _17\"></span>sivo<span class=\"_ _17\"></span> de<span class=\"_ _17\"></span>ll'im<span class=\"_ _17\"></span>porto<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>del<span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>va<span class=\"_ _0\"></span>lu<span class=\"_ _17\"></span>tazion<span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>ini<span class=\"_ _17\"></span>zial<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>dell<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>pas<span class=\"_ _17\"></span>sivit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _17\"></span><span class=\"ff6\">leasi<span class=\"_ _17\"></span>ng<span class=\"ff1\">, <span class=\"_ _16\"></span>rett<span class=\"_ _17\"></span>ific<span class=\"_ _17\"></span>ato <span class=\"_ _16\"></span>dei <span class=\"_ _16\"></span>pag<span class=\"_ _17\"></span>amen<span class=\"_ _17\"></span>ti <span class=\"_ _17\"></span>do<span class=\"_ _0\"></span>vu<span class=\"_ _0\"></span>ti </span></span>pe<span class=\"_ _17\"></span>r il <span class=\"ff6\">le<span class=\"_ _17\"></span>asi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> eff<span class=\"_ _0\"></span>ett<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>ti a<span class=\"_ _17\"></span>lla<span class=\"_ _0\"></span> dat<span class=\"_ _17\"></span>a o pr<span class=\"_ _17\"></span>ima<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>de<span class=\"_ _17\"></span>lla d<span class=\"_ _17\"></span>ata d<span class=\"_ _17\"></span>i de<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rre<span class=\"_ _17\"></span>nza, i<span class=\"_ _17\"></span>ncre<span class=\"_ _17\"></span>ment<span class=\"_ _17\"></span>ato d<span class=\"_ _0\"></span>ei<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>co<span class=\"_ _17\"></span>sti di<span class=\"_ _17\"></span>retti<span class=\"_ _17\"></span> </span></span>in<span class=\"_ _17\"></span>izia<span class=\"_ _0\"></span>li <span class=\"_ _17\"></span>so<span class=\"_ _0\"></span>ste<span class=\"_ _17\"></span>nuti <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>una<span class=\"_ _17\"></span> sti<span class=\"_ _17\"></span>ma <span class=\"_ _17\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>costi<span class=\"_ _17\"></span> c<span class=\"_ _17\"></span>he i<span class=\"_ _0\"></span>l <span class=\"_ _17\"></span>lo<span class=\"_ _0\"></span>cata<span class=\"_ _17\"></span>rio <span class=\"_ _17\"></span>do<span class=\"_ _0\"></span>vr\u00e0<span class=\"_ _17\"></span> so<span class=\"_ _17\"></span>sten<span class=\"_ _17\"></span>ere <span class=\"_ _17\"></span>per<span class=\"_ _17\"></span> lo <span class=\"_ _17\"></span>sma<span class=\"_ _17\"></span>ntel<span class=\"_ _17\"></span>lame<span class=\"_ _17\"></span>nto e l<span class=\"_ _17\"></span>a ri<span class=\"_ _17\"></span>mozi<span class=\"_ _17\"></span>one d<span class=\"_ _0\"></span>ell<span class=\"_ _17\"></span>'atti<span class=\"_ _17\"></span>vit\u00e0 <span class=\"_ _0\"></span>sot<span class=\"_ _17\"></span>tosta<span class=\"_ _17\"></span>nte o<span class=\"_ _17\"></span> per<span class=\"_ _0\"></span> il<span class=\"_ _17\"></span> rip<span class=\"_ _17\"></span>risti<span class=\"_ _0\"></span>no<span class=\"_ _17\"></span> dell<span class=\"_ _17\"></span>'attiv<span class=\"_ _17\"></span>it\u00e0 <span class=\"_ _17\"></span>sotto<span class=\"_ _17\"></span>stant<span class=\"_ _17\"></span>e o d<span class=\"_ _17\"></span>el s<span class=\"_ _17\"></span>ito i<span class=\"_ _17\"></span>n cui<span class=\"_ _17\"></span> \u00e8 ub<span class=\"_ _17\"></span>icat<span class=\"_ _0\"></span>a, <span class=\"_ _0\"></span>al<span class=\"_ _17\"></span> netto<span class=\"_ _17\"></span> deg<span class=\"_ _17\"></span>li i<span class=\"_ _17\"></span>ncent<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>i a<span class=\"_ _17\"></span>l <span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff1\"> rice<span class=\"_ _17\"></span>vuti<span class=\"_ _17\"></span>.  </span></span>La<span class=\"_ _17\"></span> pass<span class=\"_ _17\"></span>ivi<span class=\"_ _17\"></span>t\u00e0 de<span class=\"_ _17\"></span>l <span class=\"ff6\">le<span class=\"_ _17\"></span>asin<span class=\"_ _0\"></span>g<span class=\"ff1\"> v<span class=\"_ _0\"></span>ien<span class=\"_ _17\"></span>e va<span class=\"_ _17\"></span>luta<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>al<span class=\"_ _17\"></span> val<span class=\"_ _17\"></span>ore a<span class=\"_ _17\"></span>ttua<span class=\"_ _17\"></span>le d<span class=\"_ _17\"></span>ei p<span class=\"_ _17\"></span>agam<span class=\"_ _17\"></span>enti<span class=\"_ _17\"></span> dov<span class=\"_ _0\"></span>uti <span class=\"_ _17\"></span>per i<span class=\"_ _17\"></span>l le<span class=\"_ _17\"></span>asi<span class=\"_ _17\"></span>ng n<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> </span></span>ve<span class=\"_ _0\"></span>rsa<span class=\"_ _17\"></span>ti <span class=\"_ _17\"></span>all<span class=\"_ _17\"></span>a d<span class=\"_ _17\"></span>ata <span class=\"_ _17\"></span>di<span class=\"_ _17\"></span> de<span class=\"_ _17\"></span>corre<span class=\"_ _17\"></span>nza. <span class=\"_ _17\"></span>Ai<span class=\"_ _17\"></span> fi<span class=\"_ _17\"></span>ni <span class=\"_ _17\"></span>del<span class=\"_ _0\"></span>l\u2019a<span class=\"_ _17\"></span>ttual<span class=\"_ _17\"></span>izz<span class=\"_ _17\"></span>azion<span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>soci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _17\"></span>uti<span class=\"_ _0\"></span>liz<span class=\"_ _17\"></span>za, <span class=\"_ _17\"></span>qua<span class=\"_ _17\"></span>ndo<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>poss<span class=\"_ _17\"></span>ibile<span class=\"_ _17\"></span> e<span class=\"_ _0\"></span> se<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>ev<span class=\"_ _17\"></span>inci<span class=\"_ _17\"></span>bile<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dal<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>cont<span class=\"_ _0\"></span>rat<span class=\"_ _0\"></span>to,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>tass<span class=\"_ _17\"></span>o di inte<span class=\"_ _17\"></span>ress<span class=\"_ _0\"></span>e impl<span class=\"_ _17\"></span>ici<span class=\"_ _17\"></span>to <span class=\"_ _6\"></span>de<span class=\"_ _17\"></span>l <span class=\"_ _6\"></span><span class=\"ff6\">leasi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> o, in alte<span class=\"_ _17\"></span>rna<span class=\"_ _0\"></span>tiv<span class=\"_ _17\"></span>a, il tass<span class=\"_ _0\"></span>o di<span class=\"_ _17\"></span> </span></span>fin<span class=\"_ _17\"></span>anz<span class=\"_ _0\"></span>ia<span class=\"_ _17\"></span>mento<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>mar<span class=\"_ _17\"></span>ginal<span class=\"_ _17\"></span>e <span class=\"_ _6\"></span>(<span class=\"ff6\">inc<span class=\"_ _17\"></span>reme<span class=\"_ _0\"></span>nta<span class=\"_ _17\"></span>l <span class=\"_ _6\"></span>bor<span class=\"_ _0\"></span>row<span class=\"_ _17\"></span>ing<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>rate<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>- <span class=\"_ _6\"></span>IBR<span class=\"ff1\">).<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>I <span class=\"_ _6\"></span>paga<span class=\"_ _17\"></span>ment<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>d<span class=\"_ _17\"></span>ovut<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>pe<span class=\"_ _17\"></span>r <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span><span class=\"ff6\">leas<span class=\"_ _17\"></span>ing<span class=\"ff1\"> </span></span></span></span>in<span class=\"_ _17\"></span>clusi<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>nell<span class=\"_ _17\"></span>a <span class=\"_ _15\"></span>valu<span class=\"_ _17\"></span>tazi<span class=\"_ _17\"></span>one <span class=\"_ _15\"></span>de<span class=\"_ _17\"></span>lla <span class=\"_ _14\"></span>pass<span class=\"_ _17\"></span>ivit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>compr<span class=\"_ _17\"></span>endo<span class=\"_ _17\"></span>no <span class=\"_ _15\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>pag<span class=\"_ _17\"></span>amen<span class=\"_ _17\"></span>ti <span class=\"_ _15\"></span>fi<span class=\"_ _0\"></span>ssi<span class=\"_ _0\"></span>, <span class=\"_ _15\"></span>i <span class=\"_ _14\"></span>paga<span class=\"_ _17\"></span>ment<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>va<span class=\"_ _17\"></span>riab<span class=\"_ _17\"></span>ili ch<span class=\"_ _0\"></span>e <span class=\"_ _17\"></span>dipe<span class=\"_ _17\"></span>ndon<span class=\"_ _17\"></span>o d<span class=\"_ _0\"></span>a <span class=\"_ _17\"></span>un i<span class=\"_ _17\"></span>ndice<span class=\"_ _17\"></span> o <span class=\"_ _17\"></span>un <span class=\"_ _0\"></span>tas<span class=\"_ _17\"></span>so, <span class=\"_ _17\"></span>gli<span class=\"_ _0\"></span> i<span class=\"_ _17\"></span>mpor<span class=\"_ _0\"></span>ti <span class=\"_ _17\"></span>che<span class=\"_ _17\"></span> si <span class=\"_ _17\"></span>pre<span class=\"_ _0\"></span>ved<span class=\"_ _17\"></span>e d<span class=\"_ _17\"></span>i p<span class=\"_ _17\"></span>agare<span class=\"_ _17\"></span> a <span class=\"_ _17\"></span>titol<span class=\"_ _17\"></span>o d<span class=\"_ _17\"></span>i g<span class=\"_ _17\"></span>aran<span class=\"_ _0\"></span>zia su<span class=\"_ _0\"></span>l <span class=\"_ _1f\"> </span>valo<span class=\"_ _17\"></span>re <span class=\"_ _21\"> </span>res<span class=\"_ _17\"></span>idu<span class=\"_ _0\"></span>o, <span class=\"_ _1f\"> </span>il <span class=\"_ _1f\"> </span>prez<span class=\"_ _17\"></span>zo <span class=\"_ _21\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _8\"> </span>es<span class=\"_ _17\"></span>erci<span class=\"_ _0\"></span>zi<span class=\"_ _17\"></span>o <span class=\"_ _21\"> </span>di <span class=\"_ _1f\"> </span>un\u2019o<span class=\"_ _0\"></span>pz<span class=\"_ _0\"></span>io<span class=\"_ _17\"></span>ne <span class=\"_ _21\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _8\"> </span>ac<span class=\"_ _0\"></span>qui<span class=\"_ _17\"></span>sto <span class=\"_ _1f\"> </span>(che<span class=\"_ _0\"></span> <span class=\"_ _21\"> </span>la <span class=\"_ _1f\"> </span>soc<span class=\"_ _0\"></span>ie<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _21\"> </span>ha <span class=\"_ _1f\"> </span>la rag<span class=\"_ _17\"></span>ion<span class=\"_ _17\"></span>evole<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>cer<span class=\"_ _17\"></span>tezz<span class=\"_ _0\"></span>a di<span class=\"_ _0\"></span> eserc<span class=\"_ _17\"></span>itar<span class=\"_ _0\"></span>e),<span class=\"_ _0\"></span> i pag<span class=\"_ _17\"></span>amen<span class=\"_ _0\"></span>ti dov<span class=\"_ _17\"></span>uti in<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>un<span class=\"_ _0\"></span> perio<span class=\"_ _17\"></span>do di ri<span class=\"_ _0\"></span>nnov<span class=\"_ _0\"></span>o fac<span class=\"_ _17\"></span>oltativ<span class=\"_ _17\"></span>o <span class=\"_ _6\"></span>(se<span class=\"_ _17\"></span> la<span class=\"_ _17\"></span>  s<span class=\"_ _17\"></span>ocie<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _21\"> </span>ha <span class=\"_ _21\"> </span>la <span class=\"_ _21\"> </span>ragi<span class=\"_ _17\"></span>onevo<span class=\"_ _17\"></span>le <span class=\"_ _21\"> </span>cer<span class=\"_ _0\"></span>tez<span class=\"_ _17\"></span>za <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>ese<span class=\"_ _17\"></span>rcita<span class=\"_ _17\"></span>re <span class=\"_ _21\"> </span>l\u2019o<span class=\"_ _17\"></span>pzion<span class=\"_ _17\"></span>e <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>rinno<span class=\"_ _17\"></span>vo) <span class=\"_ _21\"> </span>e <span class=\"_ _21\"> </span>le <span class=\"_ _21\"> </span>pe<span class=\"_ _0\"></span>nal<span class=\"_ _17\"></span>it\u00e0 <span class=\"_ _21\"> </span>di ris<span class=\"_ _17\"></span>olu<span class=\"_ _17\"></span>zione<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>anti<span class=\"_ _0\"></span>ci<span class=\"_ _17\"></span>pata<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>(a <span class=\"_ _16\"></span>meno<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>soci<span class=\"_ _0\"></span>et\u00e0<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>abb<span class=\"_ _17\"></span>ia <span class=\"_ _17\"></span>la<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>ragio<span class=\"_ _17\"></span>nev<span class=\"_ _0\"></span>ole<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>certe<span class=\"_ _17\"></span>zza <span class=\"_ _16\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>non <span class=\"_ _16\"></span>riso<span class=\"_ _17\"></span>lve<span class=\"_ _17\"></span>re an<span class=\"_ _17\"></span>tici<span class=\"_ _17\"></span>pata<span class=\"_ _0\"></span>men<span class=\"_ _17\"></span>te i<span class=\"_ _0\"></span>l <span class=\"ff6\">l<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span>sin<span class=\"_ _17\"></span>g<span class=\"ff1 ls7\">).<span class=\"ls0\"> </span></span></span>Su<span class=\"_ _17\"></span>cces<span class=\"_ _17\"></span>siva<span class=\"_ _17\"></span>mente<span class=\"_ _17\"></span>, <span class=\"_ _19\"> </span>l\u2019<span class=\"_ _17\"></span>attivi<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _12\"> </span>per <span class=\"_ _12\"> </span>il <span class=\"_ _12\"> </span>di<span class=\"_ _0\"></span>rit<span class=\"_ _17\"></span>to <span class=\"_ _19\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>util<span class=\"_ _17\"></span>izz<span class=\"_ _0\"></span>o <span class=\"_ _19\"> </span>vi<span class=\"_ _17\"></span>ene<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>ammo<span class=\"_ _17\"></span>rtizz<span class=\"_ _17\"></span>ata <span class=\"_ _12\"> </span>a <span class=\"_ _19\"> </span>q<span class=\"_ _17\"></span>uote<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>cos<span class=\"_ _0\"></span>tan<span class=\"_ _17\"></span>ti <span class=\"_ _12\"> </span>per l\u2019i<span class=\"_ _17\"></span>nter<span class=\"_ _17\"></span>a <span class=\"_ _6\"></span>dura<span class=\"_ _17\"></span>ta <span class=\"_ _6\"></span>del<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>con<span class=\"_ _17\"></span>tratto<span class=\"_ _17\"></span>, <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>meno<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>contr<span class=\"_ _17\"></span>atto stes<span class=\"_ _0\"></span>so non<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>pre<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>tras<span class=\"_ _17\"></span>ferim<span class=\"_ _17\"></span>ento<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>del<span class=\"_ _17\"></span>la pro<span class=\"_ _17\"></span>prie<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>termi<span class=\"_ _17\"></span>ne <span class=\"_ _15\"></span>dell<span class=\"_ _17\"></span>a <span class=\"_ _3\"></span>dura<span class=\"_ _17\"></span>ta <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span><span class=\"ff6\">leasi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> <span class=\"_ _15\"></span>ovv<span class=\"_ _0\"></span>ero <span class=\"_ _15\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>costo<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _15\"></span><span class=\"ff6\">leasi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> <span class=\"_ _15\"></span>rifle<span class=\"_ _0\"></span>tta<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>fatto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>che<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>il </span></span></span></span>lo<span class=\"_ _17\"></span>cata<span class=\"_ _0\"></span>rio<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>eser<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1f\"> </span>l\u2019op<span class=\"_ _17\"></span>zione<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>ac<span class=\"_ _0\"></span>qui<span class=\"_ _17\"></span>sto. <span class=\"_ _1f\"> </span>In <span class=\"_ _21\"> </span>tal<span class=\"_ _17\"></span>e <span class=\"_ _21\"> </span>ult<span class=\"_ _0\"></span>ima<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>fatti<span class=\"_ _17\"></span>spec<span class=\"_ _17\"></span>ie <span class=\"_ _21\"> </span>l\u2019<span class=\"_ _17\"></span>ammor<span class=\"_ _17\"></span>tamen<span class=\"_ _17\"></span>to <span class=\"_ _21\"> </span>do<span class=\"_ _0\"></span>vr\u00e0<span class=\"_ _17\"></span> es<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>re il <span class=\"_ _6\"></span>pi<span class=\"_ _17\"></span>\u00f9 <span class=\"_ _6\"></span>brev<span class=\"_ _17\"></span>e <span class=\"_ _6\"></span>tra la <span class=\"_ _6\"></span>vi<span class=\"_ _0\"></span>ta util<span class=\"_ _17\"></span>e <span class=\"_ _6\"></span>del<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>be<span class=\"_ _0\"></span>ne e <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>dur<span class=\"_ _0\"></span>ata<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>de<span class=\"_ _17\"></span>l <span class=\"_ _6\"></span>cont<span class=\"_ _17\"></span>ratto<span class=\"_ _17\"></span>. <span class=\"_ _6\"></span>Le <span class=\"_ _6\"></span>vi<span class=\"_ _17\"></span>te <span class=\"_ _6\"></span>uti<span class=\"_ _17\"></span>li stima<span class=\"_ _17\"></span>te <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _17\"></span>e att<span class=\"_ _0\"></span>iv<span class=\"_ _17\"></span>it\u00e0 pe<span class=\"_ _17\"></span>r il d<span class=\"_ _17\"></span>irit<span class=\"_ _0\"></span>to d<span class=\"_ _17\"></span>i util<span class=\"_ _17\"></span>izzo s<span class=\"_ _17\"></span>ono c<span class=\"_ _17\"></span>alco<span class=\"_ _17\"></span>late<span class=\"_ _17\"></span> seco<span class=\"_ _17\"></span>ndo il m<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>imo<span class=\"_ _17\"></span> crite<span class=\"_ _17\"></span>rio a<span class=\"_ _17\"></span>ppli<span class=\"_ _17\"></span>cato al<span class=\"_ _17\"></span>le vo<span class=\"_ _17\"></span>ci di<span class=\"_ _17\"></span> imm<span class=\"_ _17\"></span>obil<span class=\"_ _17\"></span>izza<span class=\"_ _17\"></span>zioni<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>rife<span class=\"_ _17\"></span>rimen<span class=\"_ _17\"></span>to. <span class=\"_ _12\"></span>Ino<span class=\"_ _17\"></span>ltre<span class=\"_ _0\"></span>, <span class=\"_ _12\"></span>l'a<span class=\"_ _0\"></span>tti<span class=\"_ _17\"></span>vit\u00e0 <span class=\"_ _12\"></span>pe<span class=\"_ _17\"></span>r <span class=\"_ _19\"> </span>il<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>dir<span class=\"_ _0\"></span>itt<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>uti<span class=\"_ _17\"></span>liz<span class=\"_ _17\"></span>zo <span class=\"_ _12\"></span>viene<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>dim<span class=\"_ _17\"></span>inui<span class=\"_ _17\"></span>ta <span class=\"_ _12\"></span>del<span class=\"_ _0\"></span>le ev<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tua<span class=\"_ _17\"></span>li  per<span class=\"_ _17\"></span>dite<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>per  rid<span class=\"_ _17\"></span>uzi<span class=\"_ _0\"></span>on<span class=\"_ _17\"></span>e <span class=\"_ _1c\"> </span>di<span class=\"_ _0\"></span>  valo<span class=\"_ _17\"></span>re  (<span class=\"_ _6\"></span><span class=\"ff6\">im<span class=\"_ _17\"></span>pairm<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"ff1\">)  e  re<span class=\"_ _0\"></span>tti<span class=\"_ _17\"></span>fica<span class=\"_ _0\"></span>ta  al<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>fin<span class=\"_ _17\"></span>e <span class=\"_ _1c\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>rifl<span class=\"_ _0\"></span>ett<span class=\"_ _0\"></span>ere<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>le<span class=\"_ _17\"></span> </span></span>rim<span class=\"_ _17\"></span>isur<span class=\"_ _17\"></span>azio<span class=\"_ _17\"></span>ni de<span class=\"_ _17\"></span>lla <span class=\"_ _0\"></span>pa<span class=\"_ _17\"></span>ssivit<span class=\"_ _17\"></span>\u00e0 de<span class=\"_ _0\"></span>l <span class=\"ff6\">l<span class=\"_ _17\"></span>easi<span class=\"_ _17\"></span>ng<span class=\"ff1\">. </span></span>La<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>pa<span class=\"_ _17\"></span>ssi<span class=\"_ _0\"></span>vit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>del <span class=\"_ _6\"></span><span class=\"ff6\">leas<span class=\"_ _17\"></span>ing<span class=\"ff1\">, <span class=\"_ _6\"></span>succ<span class=\"_ _17\"></span>essi<span class=\"_ _17\"></span>vame<span class=\"_ _17\"></span>nte <span class=\"_ _6\"></span>alla<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>va<span class=\"_ _17\"></span>lutaz<span class=\"_ _17\"></span>ion<span class=\"_ _17\"></span>e <span class=\"_ _14\"></span>inizi<span class=\"_ _17\"></span>ale<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>al<span class=\"_ _17\"></span>la <span class=\"_ _14\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _14\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>dec<span class=\"_ _17\"></span>orren<span class=\"_ _17\"></span>za, <span class=\"_ _6\"></span>\u00e8 </span></span>va<span class=\"_ _0\"></span>lu<span class=\"_ _17\"></span>tata <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>cos<span class=\"_ _17\"></span>to <span class=\"_ _15\"></span>am<span class=\"_ _17\"></span>morti<span class=\"_ _17\"></span>zzato<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>uti<span class=\"_ _17\"></span>lizz<span class=\"_ _17\"></span>ando<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>crit<span class=\"_ _17\"></span>erio <span class=\"_ _14\"></span>del<span class=\"_ _17\"></span>l\u2019int<span class=\"_ _17\"></span>eress<span class=\"_ _17\"></span>e <span class=\"_ _15\"></span>ef<span class=\"_ _17\"></span>fetti<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>ed<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _14\"></span>rimis<span class=\"_ _17\"></span>urat<span class=\"_ _0\"></span>a <span class=\"_ _14\"></span>in ca<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>modi<span class=\"_ _17\"></span>fica<span class=\"_ _17\"></span> d<span class=\"_ _17\"></span>ei <span class=\"_ _16\"></span>futur<span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>pag<span class=\"_ _17\"></span>amen<span class=\"_ _17\"></span>ti <span class=\"_ _17\"></span>do<span class=\"_ _0\"></span>vu<span class=\"_ _0\"></span>ti <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>il <span class=\"_ _17\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff1\"> d<span class=\"_ _17\"></span>eriv<span class=\"_ _17\"></span>anti<span class=\"_ _17\"></span> <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>una<span class=\"_ _17\"></span> v<span class=\"_ _17\"></span>aria<span class=\"_ _17\"></span>zion<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>dell<span class=\"_ _17\"></span>'ind<span class=\"_ _0\"></span>ice<span class=\"_ _17\"></span> </span></span>o <span class=\"_ _3\"></span>tass<span class=\"_ _17\"></span>o, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cas<span class=\"_ _17\"></span>o <span class=\"_ _12\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>mod<span class=\"_ _0\"></span>ifi<span class=\"_ _17\"></span>ca <span class=\"_ _3\"></span>del<span class=\"_ _17\"></span>l'im<span class=\"_ _17\"></span>porto<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>che<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>la <span class=\"_ _3\"></span>soc<span class=\"_ _17\"></span>iet\u00e0<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>prev<span class=\"_ _17\"></span>ede<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>dov<span class=\"_ _17\"></span>er <span class=\"_ _3\"></span>pag<span class=\"_ _17\"></span>are <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>tito<span class=\"_ _0\"></span>lo<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>di<span class=\"_ _0\"></span> ga<span class=\"_ _17\"></span>ranzi<span class=\"_ _17\"></span>a <span class=\"_ _15\"></span>su<span class=\"_ _0\"></span>l <span class=\"_ _15\"></span>val<span class=\"_ _17\"></span>ore<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>res<span class=\"_ _17\"></span>iduo <span class=\"_ _14\"></span>o <span class=\"_ _15\"></span>qua<span class=\"_ _17\"></span>ndo<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>soci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _14\"></span>modi<span class=\"_ _17\"></span>fica<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>la<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>su<span class=\"_ _0\"></span>a <span class=\"_ _15\"></span>val<span class=\"_ _17\"></span>utaz<span class=\"_ _17\"></span>ione<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>con<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>rife<span class=\"_ _17\"></span>rimen<span class=\"_ _17\"></span>to al<span class=\"_ _17\"></span>l'es<span class=\"_ _17\"></span>erci<span class=\"_ _0\"></span>zio<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>o <span class=\"_ _6\"></span>men<span class=\"_ _17\"></span>o <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>un'o<span class=\"_ _17\"></span>pzio<span class=\"_ _17\"></span>ne <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>ac<span class=\"_ _17\"></span>quis<span class=\"_ _17\"></span>to, <span class=\"_ _6\"></span>pro<span class=\"_ _17\"></span>roga<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>o riso<span class=\"_ _0\"></span>lu<span class=\"_ _17\"></span>zione<span class=\"_ _17\"></span>. <span class=\"_ _6\"></span>Quan<span class=\"_ _17\"></span>do <span class=\"_ _6\"></span>la pass<span class=\"_ _17\"></span>ivit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>de<span class=\"_ _0\"></span>l le<span class=\"_ _17\"></span>asing<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _6\"></span>vie<span class=\"_ _17\"></span>ne rimi<span class=\"_ _0\"></span>sur<span class=\"_ _17\"></span>ata, il loc<span class=\"_ _17\"></span>atari<span class=\"_ _17\"></span>o <span class=\"_ _6\"></span>pr<span class=\"_ _0\"></span>oce<span class=\"_ _17\"></span>de ad una corr<span class=\"_ _17\"></span>ispo<span class=\"_ _17\"></span>nde<span class=\"_ _0\"></span>nte<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>modi<span class=\"_ _17\"></span>fica del<span class=\"_ _17\"></span>l'a<span class=\"_ _0\"></span>tti<span class=\"_ _17\"></span>vit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>pe<span class=\"_ _17\"></span>r <span class=\"_ _6\"></span>il </span>di<span class=\"_ _17\"></span>ritto<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _15\"></span>utili<span class=\"_ _17\"></span>zzo. <span class=\"_ _15\"></span>Se<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _15\"></span>valo<span class=\"_ _17\"></span>re <span class=\"_ _15\"></span>cont<span class=\"_ _17\"></span>abil<span class=\"_ _0\"></span>e <span class=\"_ _15\"></span>dell<span class=\"_ _17\"></span>'atti<span class=\"_ _17\"></span>vit\u00e0 <span class=\"_ _15\"></span>per<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _15\"></span>diri<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>uti<span class=\"_ _17\"></span>lizz<span class=\"_ _17\"></span>o <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>rid<span class=\"_ _0\"></span>ott<span class=\"_ _0\"></span>o <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>zero,<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>la mod<span class=\"_ _17\"></span>ific<span class=\"_ _17\"></span>a vi<span class=\"_ _17\"></span>ene <span class=\"_ _17\"></span>rilev<span class=\"_ _17\"></span>ata n<span class=\"_ _17\"></span>ell'<span class=\"_ _0\"></span>uti<span class=\"_ _0\"></span>le<span class=\"_ _17\"></span>/(per<span class=\"_ _0\"></span>di<span class=\"_ _17\"></span>ta) d<span class=\"_ _0\"></span>el<span class=\"_ _17\"></span>l\u2019es<span class=\"_ _0\"></span>erc<span class=\"_ _17\"></span>izi<span class=\"ff1 lsc\">o.<span class=\"ls0\"> </span></span>Ne<span class=\"_ _17\"></span>l pro<span class=\"_ _17\"></span>spe<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span> de<span class=\"_ _17\"></span>lla<span class=\"_ _17\"></span> situa<span class=\"_ _17\"></span>zion<span class=\"_ _0\"></span>e p<span class=\"_ _17\"></span>atri<span class=\"_ _0\"></span>mon<span class=\"_ _17\"></span>iale<span class=\"_ _0\"></span>-fi<span class=\"_ _17\"></span>nanzi<span class=\"_ _17\"></span>aria<span class=\"_ _0\"></span>, l<span class=\"_ _17\"></span>a soc<span class=\"_ _17\"></span>iet\u00e0<span class=\"_ _17\"></span> esp<span class=\"_ _17\"></span>one <span class=\"_ _0\"></span>le<span class=\"_ _17\"></span> attiv<span class=\"_ _0\"></span>it\u00e0<span class=\"_ _17\"></span> per<span class=\"_ _17\"></span> il d<span class=\"_ _17\"></span>irit<span class=\"_ _17\"></span>to di<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>util<span class=\"_ _17\"></span>izzo<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>tra le immo<span class=\"_ _17\"></span>bil<span class=\"_ _17\"></span>izzaz<span class=\"_ _17\"></span>ioni<span class=\"_ _17\"></span>, <span class=\"_ _6\"></span>nel<span class=\"_ _17\"></span>la stes<span class=\"_ _17\"></span>sa voc<span class=\"_ _17\"></span>e <span class=\"_ _6\"></span>nel<span class=\"_ _17\"></span>la qua<span class=\"_ _17\"></span>le sare<span class=\"_ _17\"></span>bber<span class=\"_ _17\"></span>o <span class=\"_ _6\"></span>esp<span class=\"_ _17\"></span>oste<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>tali<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>atti<span class=\"_ _0\"></span>vi<span class=\"_ _17\"></span>t\u00e0, se<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>foss<span class=\"_ _17\"></span>ero <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>prop<span class=\"_ _0\"></span>rie<span class=\"_ _17\"></span>t\u00e0; <span class=\"_ _16\"></span>e l<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>pass<span class=\"_ _17\"></span>ivit\u00e0<span class=\"_ _17\"></span> d<span class=\"_ _17\"></span>el <span class=\"_ _17\"></span>lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span> t<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>a <span class=\"_ _17\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>pas<span class=\"_ _17\"></span>sivit<span class=\"_ _17\"></span>\u00e0 <span class=\"_ _17\"></span>finan<span class=\"_ _17\"></span>zia<span class=\"_ _0\"></span>rie<span class=\"_ _0\"></span>. <span class=\"_ _17\"></span>A <span class=\"_ _17\"></span>con<span class=\"_ _17\"></span>to <span class=\"_ _17\"></span>eco<span class=\"_ _17\"></span>nomi<span class=\"_ _17\"></span>co gl<span class=\"_ _17\"></span>i  i<span class=\"_ _17\"></span>nter<span class=\"_ _17\"></span>essi<span class=\"_ _17\"></span>  p<span class=\"_ _17\"></span>assiv<span class=\"_ _17\"></span>i <span class=\"_ _21\"> </span>sulle<span class=\"_ _17\"></span>  p<span class=\"_ _17\"></span>assi<span class=\"_ _17\"></span>vit\u00e0<span class=\"_ _17\"></span>  d<span class=\"_ _17\"></span>el <span class=\"_ _21\"> </span>leasi<span class=\"_ _17\"></span>ng <span class=\"_ _21\"> </span>cost<span class=\"_ _0\"></span>itu<span class=\"_ _17\"></span>isco<span class=\"_ _17\"></span>no <span class=\"_ _21\"> </span>una<span class=\"_ _17\"></span>  c<span class=\"_ _17\"></span>ompon<span class=\"_ _17\"></span>ente<span class=\"_ _17\"></span>  d<span class=\"_ _17\"></span>egli<span class=\"_ _17\"></span>  o<span class=\"_ _17\"></span>neri fin<span class=\"_ _17\"></span>anz<span class=\"_ _0\"></span>ia<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>i <span class=\"_ _17\"></span>e s<span class=\"_ _17\"></span>ono <span class=\"_ _17\"></span>esp<span class=\"_ _17\"></span>osti<span class=\"_ _17\"></span> s<span class=\"_ _17\"></span>epar<span class=\"_ _0\"></span>ata<span class=\"_ _17\"></span>mente<span class=\"_ _17\"></span> da<span class=\"_ _17\"></span>lle<span class=\"_ _17\"></span> quo<span class=\"_ _17\"></span>te <span class=\"_ _0\"></span>di<span class=\"_ _17\"></span> am<span class=\"_ _17\"></span>morta<span class=\"_ _0\"></span>men<span class=\"_ _17\"></span>to <span class=\"_ _17\"></span>del<span class=\"_ _0\"></span>le<span class=\"_ _17\"></span> at<span class=\"_ _17\"></span>tivi<span class=\"_ _17\"></span>t\u00e0 p<span class=\"_ _17\"></span>er i<span class=\"_ _17\"></span>l d<span class=\"_ _17\"></span>irit<span class=\"_ _0\"></span>to<span class=\"_ _17\"></span> di<span class=\"_ _17\"></span> util<span class=\"_ _17\"></span>izzo<span class=\"_ _17\"></span>. Lo<span class=\"_ _17\"></span>cator<span class=\"_ _17\"></span>e Ind<span class=\"_ _17\"></span>ivi<span class=\"_ _17\"></span>duazi<span class=\"_ _17\"></span>one<span class=\"_ _0\"></span> del<span class=\"_ _17\"></span> lea<span class=\"_ _17\"></span>sing Al<span class=\"_ _17\"></span>la <span class=\"_ _1f\"> </span>dat<span class=\"_ _0\"></span>a <span class=\"_ _1f\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>ini<span class=\"_ _17\"></span>zio <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>cont<span class=\"_ _0\"></span>rat<span class=\"_ _0\"></span>to <span class=\"_ _19\"> </span>e, <span class=\"_ _19\"> </span>succ<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>men<span class=\"_ _17\"></span>te, <span class=\"_ _1f\"> </span>ad<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>ogn<span class=\"_ _17\"></span>i <span class=\"_ _1f\"> </span>mod<span class=\"_ _0\"></span>ifi<span class=\"_ _17\"></span>ca <span class=\"_ _1f\"> </span>de<span class=\"_ _17\"></span>i <span class=\"_ _1f\"> </span>termi<span class=\"_ _17\"></span>ni <span class=\"_ _19\"> </span>e <span class=\"_ _1f\"> </span>dell<span class=\"_ _17\"></span>e co<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>izi<span class=\"_ _17\"></span>oni<span class=\"_ _0\"></span>  con<span class=\"_ _17\"></span>trattu<span class=\"_ _17\"></span>ali<span class=\"_ _17\"></span>, <span class=\"_ _1c\"> </span>la  so<span class=\"_ _17\"></span>cie<span class=\"_ _0\"></span>t\u00e0  cl<span class=\"_ _17\"></span>ass<span class=\"_ _0\"></span>ifi<span class=\"_ _17\"></span>ca  ognu<span class=\"_ _17\"></span>no  de<span class=\"_ _17\"></span>i  sui<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sin<span class=\"_ _17\"></span>g<span class=\"ff1\">  <span class=\"ff7\">\u201catti<span class=\"_ _17\"></span>vi\u201d  co<span class=\"_ _17\"></span>me  <span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"ff1\"> </span></span></span></span></span>fin<span class=\"_ _17\"></span>anz<span class=\"_ _0\"></span>ia<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>io<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>o <span class=\"_ _19\"> </span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sin<span class=\"_ _0\"></span>g<span class=\"ff1\"> <span class=\"_ _19\"> </span>op<span class=\"_ _0\"></span>erat<span class=\"_ _17\"></span>ivo.<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>A <span class=\"_ _19\"> </span>tal<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>fin<span class=\"_ _17\"></span>e, <span class=\"_ _19\"> </span>la<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>soc<span class=\"_ _17\"></span>iet\u00e0<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>val<span class=\"_ _17\"></span>uta <span class=\"_ _19\"> </span>in<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>li<span class=\"_ _17\"></span>nea <span class=\"_ _19\"></span>ge<span class=\"_ _17\"></span>nera<span class=\"_ _17\"></span>le <span class=\"_ _19\"> </span>se <span class=\"_ _19\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span><span class=\"ff6\">le<span class=\"_ _17\"></span>asin<span class=\"_ _17\"></span>g<span class=\"ff1\"> </span></span></span></span>tra<span class=\"_ _17\"></span>sferi<span class=\"_ _17\"></span>sce <span class=\"_ _4\"> </span>sos<span class=\"_ _17\"></span>tanz<span class=\"_ _17\"></span>ialm<span class=\"_ _17\"></span>ente <span class=\"_ _4\"> </span>tutt<span class=\"_ _0\"></span>i <span class=\"_ _4\"> </span>i <span class=\"_ _4\"> </span>risc<span class=\"_ _17\"></span>hi <span class=\"_ _4\"> </span>e <span class=\"_ _5\"> </span>i <span class=\"_ _4\"> </span>ben<span class=\"_ _17\"></span>efic<span class=\"_ _17\"></span>i <span class=\"_ _5\"> </span>co<span class=\"_ _17\"></span>nness<span class=\"_ _17\"></span>i <span class=\"_ _4\"> </span>alla <span class=\"_ _4\"> </span>prop<span class=\"_ _17\"></span>riet\u00e0<span class=\"_ _17\"></span> <span class=\"_ _5\"> </span>de<span class=\"_ _0\"></span>ll'<span class=\"_ _17\"></span>attiv<span class=\"_ _17\"></span>it\u00e0 so<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>sta<span class=\"_ _17\"></span>nte.<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>In <span class=\"_ _15\"></span>tal <span class=\"_ _15\"></span>cas<span class=\"_ _17\"></span>o, <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"ff1\"> <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"></span>clas<span class=\"_ _17\"></span>sifi<span class=\"_ _17\"></span>cato<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>qual<span class=\"_ _17\"></span>e <span class=\"_ _3\"></span>fin<span class=\"_ _17\"></span>anzi<span class=\"_ _17\"></span>ario<span class=\"_ _17\"></span>, <span class=\"_ _3\"></span>altr<span class=\"_ _0\"></span>ime<span class=\"_ _17\"></span>nti <span class=\"_ _15\"></span>qua<span class=\"_ _17\"></span>le <span class=\"_ _15\"></span>ope<span class=\"_ _17\"></span>rati<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>. </span></span>Ne<span class=\"_ _17\"></span>ll'am<span class=\"_ _17\"></span>bito<span class=\"_ _17\"></span> di<span class=\"_ _0\"></span> tal<span class=\"_ _17\"></span>e v<span class=\"_ _17\"></span>aluta<span class=\"_ _17\"></span>zion<span class=\"_ _17\"></span>e, l<span class=\"_ _17\"></span>a so<span class=\"_ _0\"></span>ci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _17\"></span>consi<span class=\"_ _17\"></span>dera <span class=\"_ _17\"></span>tra <span class=\"_ _17\"></span>i v<span class=\"_ _17\"></span>ari <span class=\"_ _17\"></span>indi<span class=\"_ _17\"></span>cato<span class=\"_ _0\"></span>ri,<span class=\"_ _17\"></span> se <span class=\"_ _17\"></span>la d<span class=\"_ _0\"></span>ura<span class=\"_ _17\"></span>ta d<span class=\"_ _17\"></span>el <span class=\"ff6\">l<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span>si<span class=\"_ _17\"></span>ng<span class=\"ff1\"> </span></span>co<span class=\"_ _0\"></span>pre<span class=\"_ _17\"></span> la ma<span class=\"_ _0\"></span>gg<span class=\"_ _17\"></span>ior pa<span class=\"_ _17\"></span>rte de<span class=\"_ _0\"></span>ll<span class=\"_ _17\"></span>a vita<span class=\"_ _0\"></span> eco<span class=\"_ _17\"></span>nomi<span class=\"_ _17\"></span>ca del<span class=\"_ _0\"></span>l'a<span class=\"_ _17\"></span>ttivi<span class=\"_ _17\"></span>t\u00e0 so<span class=\"_ _17\"></span>ttost<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>te e<span class=\"_ _17\"></span>/o la p<span class=\"_ _17\"></span>rese<span class=\"_ _17\"></span>nza o<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>men<span class=\"_ _17\"></span>o di<span class=\"_ _0\"></span> op<span class=\"_ _17\"></span>zioni<span class=\"_ _17\"></span> di <span class=\"_ _17\"></span>acqui<span class=\"_ _17\"></span>sto r<span class=\"_ _17\"></span>agio<span class=\"_ _17\"></span>nevo<span class=\"_ _0\"></span>lme<span class=\"_ _17\"></span>nte <span class=\"_ _17\"></span>eserc<span class=\"_ _17\"></span>itab<span class=\"_ _17\"></span>ili.<span class=\"_ _17\"></span>  Pe<span class=\"_ _17\"></span>r <span class=\"_ _19\"> </span>i <span class=\"_ _12\"></span>cont<span class=\"_ _17\"></span>ratti<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>con<span class=\"_ _0\"></span>ten<span class=\"_ _17\"></span>enti<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>una<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>comp<span class=\"_ _17\"></span>one<span class=\"_ _17\"></span>nte <span class=\"_ _19\"></span><span class=\"ff6\">le<span class=\"_ _17\"></span>asi<span class=\"_ _0\"></span>ng<span class=\"ff1\"> <span class=\"_ _12\"></span>e <span class=\"_ _19\"></span>un<span class=\"_ _17\"></span>a <span class=\"_ _19\"></span>o <span class=\"_ _12\"></span>pi\u00f9<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>com<span class=\"_ _17\"></span>ponen<span class=\"_ _17\"></span>ti <span class=\"_ _19\"> </span><span class=\"ff6\">le<span class=\"_ _17\"></span>asin<span class=\"_ _17\"></span>g<span class=\"ff1\"> <span class=\"_ _19\"> </span>e <span class=\"_ _12\"></span>non </span></span></span></span>le<span class=\"_ _17\"></span>asing<span class=\"_ _17\"></span><span class=\"ff1\">, la<span class=\"_ _17\"></span> soci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _0\"></span>rip<span class=\"_ _17\"></span>arti<span class=\"_ _17\"></span>sce i<span class=\"_ _17\"></span>l co<span class=\"_ _0\"></span>rri<span class=\"_ _17\"></span>spett<span class=\"_ _17\"></span>ivo <span class=\"_ _17\"></span>del <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntra<span class=\"_ _17\"></span>tto a<span class=\"_ _0\"></span>pp<span class=\"_ _17\"></span>lica<span class=\"_ _17\"></span>ndo<span class=\"_ _0\"></span> l'<span class=\"_ _0\"></span>IFR<span class=\"_ _17\"></span>S 15. </span>Co<span class=\"_ _17\"></span>ntab<span class=\"_ _17\"></span>iliz<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>zio<span class=\"_ _17\"></span>ne d<span class=\"_ _0\"></span>el l<span class=\"_ _17\"></span>easi<span class=\"_ _17\"></span>ng In <span class=\"_ _a\"> </span>ca<span class=\"_ _17\"></span>so <span class=\"_ _a\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>lea<span class=\"_ _17\"></span>sing <span class=\"_ _a\"> </span><span class=\"ff6\">fina<span class=\"_ _0\"></span>nzi<span class=\"_ _17\"></span>ari<span class=\"_ _0\"></span>o<span class=\"ff1\"> <span class=\"_ _a\"> </span>la <span class=\"_ _a\"> </span>so<span class=\"_ _17\"></span>ciet\u00e0<span class=\"_ _17\"></span> <span class=\"_ _22\"> </span>ril<span class=\"_ _17\"></span>eva <span class=\"_ _a\"> </span>ne<span class=\"_ _17\"></span>l <span class=\"_ _a\"> </span>pros<span class=\"_ _0\"></span>pe<span class=\"_ _17\"></span>tto <span class=\"_ _a\"> </span>dell<span class=\"_ _17\"></span>a <span class=\"_ _a\"> </span>situ<span class=\"_ _0\"></span>azi<span class=\"_ _17\"></span>one </span></span>pa<span class=\"_ _17\"></span>trimo<span class=\"_ _17\"></span>nial<span class=\"_ _17\"></span>e-<span class=\"ff7\">fi<span class=\"_ _17\"></span>nanzi<span class=\"_ _17\"></span>aria <span class=\"_ _15\"></span>l\u2019a<span class=\"_ _17\"></span>ttivi<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _15\"></span>qua<span class=\"_ _0\"></span>le<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>credi<span class=\"_ _17\"></span>to <span class=\"_ _15\"></span>ad <span class=\"_ _15\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>val<span class=\"_ _17\"></span>ore <span class=\"_ _15\"></span>ug<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>le<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>all\u2019i<span class=\"_ _17\"></span>nvest<span class=\"_ _17\"></span>imen<span class=\"_ _17\"></span>to <span class=\"_ _3\"></span>ne<span class=\"_ _0\"></span>tto<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>nel<span class=\"_ _17\"></span> </span>le<span class=\"_ _17\"></span>asing<span class=\"_ _17\"></span><span class=\"ff7\">. <span class=\"_ _3\"></span>Per <span class=\"_ _15\"></span>valu<span class=\"_ _17\"></span>tare<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l\u2019i<span class=\"_ _17\"></span>nvest<span class=\"_ _17\"></span>imen<span class=\"_ _17\"></span>to <span class=\"_ _3\"></span>nett<span class=\"_ _0\"></span>o <span class=\"_ _15\"></span>nel<span class=\"_ _17\"></span> <span class=\"_ _12\"> </span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _12\"></span>la<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>so<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>et\u00e0<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>ri<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rre<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>tass<span class=\"_ _17\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>in<span class=\"_ _17\"></span>teres<span class=\"_ _17\"></span>se </span></span></span>imp<span class=\"_ _17\"></span>lici<span class=\"_ _17\"></span>to <span class=\"_ _6d\"></span>del <span class=\"_ _6d\"></span><span class=\"ff6\">le<span class=\"_ _17\"></span>asing<span class=\"_ _17\"></span><span class=\"ff7\">, <span class=\"_ _16\"></span>defi<span class=\"_ _17\"></span>nito<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>in<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>modo<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>tale<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>ric<span class=\"_ _17\"></span>ompr<span class=\"_ _17\"></span>end<span class=\"_ _17\"></span>ere <span class=\"_ _6d\"></span>i <span class=\"_ _6d\"></span>costi<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>dire<span class=\"_ _17\"></span>tti <span class=\"_ _6d\"></span>ini<span class=\"_ _17\"></span>ziali<span class=\"_ _0\"></span>. <span class=\"_ _6d\"></span>All<span class=\"_ _0\"></span>\u2019in<span class=\"_ _17\"></span>vest<span class=\"_ _17\"></span>imen<span class=\"_ _17\"></span>to </span></span>ne<span class=\"_ _17\"></span>tto ne<span class=\"_ _17\"></span>l <span class=\"ff6\">l<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span>sin<span class=\"_ _17\"></span>g<span class=\"ff7\">, la<span class=\"_ _17\"></span> soc<span class=\"_ _0\"></span>iet<span class=\"_ _0\"></span>\u00e0 a<span class=\"_ _17\"></span>ppl<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>a l<span class=\"_ _0\"></span>e d<span class=\"_ _17\"></span>ispo<span class=\"_ _17\"></span>sizio<span class=\"_ _17\"></span>ni pr<span class=\"_ _17\"></span>evis<span class=\"_ _17\"></span>te da<span class=\"_ _17\"></span>ll\u2019I<span class=\"_ _17\"></span>FRS <span class=\"_ _17\"></span>9 in t<span class=\"_ _17\"></span>ema d<span class=\"_ _17\"></span>i el<span class=\"_ _17\"></span>imi<span class=\"_ _0\"></span>naz<span class=\"_ _0\"></span>io<span class=\"_ _17\"></span>ne </span></span>co<span class=\"_ _0\"></span>nta<span class=\"_ _17\"></span>bil<span class=\"_ _17\"></span>e ed<span class=\"_ _0\"></span> ac<span class=\"_ _17\"></span>cant<span class=\"_ _0\"></span>ona<span class=\"_ _17\"></span>menti<span class=\"_ _17\"></span> per<span class=\"_ _0\"></span> ri<span class=\"_ _17\"></span>duzi<span class=\"_ _17\"></span>one <span class=\"_ _17\"></span>di va<span class=\"_ _17\"></span>lore. I p<span class=\"_ _0\"></span>rov<span class=\"_ _17\"></span>enti<span class=\"_ _17\"></span> fin<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>zi<span class=\"_ _0\"></span>ari<span class=\"_ _17\"></span> veng<span class=\"_ _17\"></span>ono r<span class=\"_ _0\"></span>il<span class=\"_ _17\"></span>evat<span class=\"_ _0\"></span>i l<span class=\"_ _0\"></span>un<span class=\"_ _17\"></span>go la<span class=\"_ _17\"></span> dura<span class=\"_ _17\"></span>ta de<span class=\"_ _0\"></span>l <span class=\"ff6\">l<span class=\"_ _17\"></span>easin<span class=\"_ _17\"></span>g<span class=\"ff1\"> sul<span class=\"_ _17\"></span>la b<span class=\"_ _17\"></span>ase d<span class=\"_ _17\"></span>i un <span class=\"_ _0\"></span>cri<span class=\"_ _17\"></span>teri<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> </span></span>si<span class=\"_ _17\"></span>stema<span class=\"_ _17\"></span>tico<span class=\"_ _17\"></span>. In c<span class=\"_ _17\"></span>aso d<span class=\"_ _0\"></span>i <span class=\"ff6\">le<span class=\"_ _17\"></span>asi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> ope<span class=\"_ _17\"></span>rati<span class=\"_ _17\"></span>vo la<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>so<span class=\"_ _17\"></span>ciet<span class=\"_ _17\"></span>\u00e0 ril<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>a i p<span class=\"_ _17\"></span>aga<span class=\"_ _0\"></span>men<span class=\"_ _17\"></span>ti ric<span class=\"_ _17\"></span>evut<span class=\"_ _17\"></span>i com<span class=\"_ _0\"></span>e p<span class=\"_ _17\"></span>rov<span class=\"_ _0\"></span>en<span class=\"_ _17\"></span>ti con<span class=\"_ _17\"></span> un </span></span>cri<span class=\"_ _17\"></span>teri<span class=\"_ _17\"></span>o a q<span class=\"_ _17\"></span>uote<span class=\"_ _17\"></span> cost<span class=\"_ _17\"></span>anti<span class=\"_ _17\"></span> lun<span class=\"_ _0\"></span>go<span class=\"_ _17\"></span> la d<span class=\"_ _17\"></span>urat<span class=\"_ _0\"></span>a d<span class=\"_ _17\"></span>el <span class=\"ff6\">l<span class=\"_ _0\"></span>ea<span class=\"_ _17\"></span>sing<span class=\"ff7\">, n<span class=\"_ _17\"></span>ell<span class=\"_ _17\"></span>a vo<span class=\"_ _0\"></span>ce <span class=\"_ _17\"></span>\u201c<span class=\"ff1\">Ric<span class=\"_ _17\"></span>avi<span class=\"ff7 ls7\">\u201d.</span> </span></span></span>Su<span class=\"_ _17\"></span>b-le<span class=\"_ _17\"></span>asing Pe<span class=\"_ _17\"></span>r <span class=\"_ _17\"></span>quan<span class=\"_ _17\"></span>to <span class=\"_ _17\"></span>rig<span class=\"_ _17\"></span>uard<span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span><span class=\"ff6\">sub-le<span class=\"_ _17\"></span>asin<span class=\"_ _17\"></span>g<span class=\"ff1\">, <span class=\"_ _17\"></span>la <span class=\"_ _16\"></span>soci<span class=\"_ _17\"></span>et\u00e0, <span class=\"_ _16\"></span>in <span class=\"_ _16\"></span>qual<span class=\"_ _17\"></span>it\u00e0 <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>loc<span class=\"_ _17\"></span>atore<span class=\"_ _17\"></span> i<span class=\"_ _17\"></span>nter<span class=\"_ _17\"></span>medio<span class=\"_ _17\"></span>, <span class=\"_ _17\"></span>clas<span class=\"_ _17\"></span>sifi<span class=\"_ _17\"></span>ca </span></span>la<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>sua quo<span class=\"_ _17\"></span>ta nel <span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _6\"></span>prin<span class=\"_ _17\"></span>cipal<span class=\"_ _17\"></span>e sepa<span class=\"_ _17\"></span>ratam<span class=\"_ _17\"></span>ente<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dal <span class=\"ff6\">sub-<span class=\"_ _17\"></span>leas<span class=\"_ _17\"></span>ing<span class=\"_ _0\"></span><span class=\"ff1\">. A <span class=\"_ _6\"></span>tal<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>fin<span class=\"_ _17\"></span>e, <span class=\"_ _6\"></span>cl<span class=\"_ _17\"></span>assi<span class=\"_ _17\"></span>fica<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>il <span class=\"ff6\">sub-<span class=\"_ _82\"> </span></span></span></span></span></span>le<span class=\"_ _17\"></span>asing<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _16\"></span>con <span class=\"_ _6d\"></span>rif<span class=\"_ _17\"></span>erime<span class=\"_ _17\"></span>nto <span class=\"_ _6d\"></span>all<span class=\"_ _17\"></span>'<span class=\"_ _6\"></span>att<span class=\"_ _17\"></span>ivit<span class=\"_ _17\"></span>\u00e0 <span class=\"_ _16\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>dirit<span class=\"_ _17\"></span>to <span class=\"_ _16\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>util<span class=\"_ _17\"></span>izzo<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>deri<span class=\"_ _17\"></span>vante<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>dal<span class=\"_ _17\"></span> <span class=\"_ _17\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"ff1\"> <span class=\"_ _6d\"></span>prin<span class=\"_ _17\"></span>cip<span class=\"_ _17\"></span>ale, <span class=\"_ _6d\"></span>piu<span class=\"_ _17\"></span>ttost<span class=\"_ _17\"></span>o </span></span></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>fac<span class=\"_ _17\"></span>endo<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>ri<span class=\"_ _17\"></span>ferim<span class=\"_ _17\"></span>ento<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>all<span class=\"_ _17\"></span>'atti<span class=\"_ _17\"></span>vit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>sot<span class=\"_ _17\"></span>tosta<span class=\"_ _17\"></span>nte.<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>Se<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _12\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _12\"></span>pri<span class=\"_ _17\"></span>nci<span class=\"_ _17\"></span>pale <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span><span class=\"ff6\">le<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>in<span class=\"_ _17\"></span>g<span class=\"ff1\"> <span class=\"_ _12\"></span>a <span class=\"_ _15\"></span>brev<span class=\"_ _17\"></span>e </span></span></span></span>ter<span class=\"_ _17\"></span>mine<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>ch<span class=\"_ _17\"></span>e <span class=\"_ _19\"> </span>la <span class=\"_ _12\"> </span>soci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _12\"> </span>ha <span class=\"_ _19\"> </span>co<span class=\"_ _17\"></span>ntab<span class=\"_ _0\"></span>ili<span class=\"_ _17\"></span>zzat<span class=\"_ _17\"></span>o <span class=\"_ _19\"> </span>app<span class=\"_ _17\"></span>lica<span class=\"_ _0\"></span>ndo<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>l\u2019<span class=\"_ _17\"></span>esenz<span class=\"_ _17\"></span>ione<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>pre<span class=\"_ _17\"></span>vis<span class=\"_ _0\"></span>ta <span class=\"_ _12\"> </span>dal<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>pri<span class=\"_ _17\"></span>ncip<span class=\"_ _0\"></span>io<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>e <span class=\"_ _12\"> </span>di se<span class=\"_ _0\"></span>gu<span class=\"_ _0\"></span>ito<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>espo<span class=\"_ _17\"></span>sta,<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _16\"></span><span class=\"ff6\">sub-<span class=\"ls14\">le</span>asi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> <span class=\"_ _6d\"></span>\u00e8 <span class=\"_ _16\"></span>cl<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>sifi<span class=\"_ _17\"></span>cato<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>come<span class=\"_ _17\"></span> <span class=\"_ _17\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _16\"></span>ope<span class=\"_ _0\"></span>rat<span class=\"_ _0\"></span>iv<span class=\"_ _17\"></span>o. <span class=\"_ _16\"></span>In <span class=\"_ _6d\"></span>pre<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>nza<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _17\"></span><span class=\"ff6\">sub<span class=\"_ _17\"></span>-lea<span class=\"_ _17\"></span>sing<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span></span></span></span></span>il <span class=\"ff6 ls0\">leas<span class=\"_ _17\"></span>ing<span class=\"_ _0\"></span><span class=\"ff1\"> pr<span class=\"_ _17\"></span>incip<span class=\"_ _17\"></span>ale <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>n \u00e8 <span class=\"_ _17\"></span>mai c<span class=\"_ _17\"></span>onsi<span class=\"_ _17\"></span>dera<span class=\"_ _17\"></span>to d<span class=\"_ _0\"></span>i m<span class=\"_ _17\"></span>odes<span class=\"_ _17\"></span>to va<span class=\"_ _17\"></span>lore<span class=\"_ _17\"></span>.<span class=\"_ _82\"> </span></span></span>Investimenti i<span class=\"_ _0\"></span>mmobiliari Gli <span class=\"_ _17\"></span>immobili <span class=\"_ _16\"></span>posseduti <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>fine <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>conseguire <span class=\"_ _17\"></span>canoni <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>locazione <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>per <span class=\"ff7\">l<span class=\"_ _0\"></span>\u2019apprezzamen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o </span>del <span class=\"_ _15\"></span>capitale <span class=\"_ _14\"></span>investito <span class=\"_ _15\"></span>o <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>en<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>rambe <span class=\"_ _15\"></span>le<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>motivazioni<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>(diversi <span class=\"_ _15\"></span>da <span class=\"_ _15\"></span>quell<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>destinati <span class=\"_ _14\"></span>all\u2019uso <span class=\"_ _15\"></span>nella produzione o nel<span class=\"_ _0\"></span>la fornitura di<span class=\"_ _17\"></span> beni o di servizi o <span class=\"_ _17\"></span>nell\u2019amministrazione azien<span class=\"_ _0\"></span>dale, iscritti<span class=\"_ _0\"></span> nella voce <span class=\"_ _5\"> </span>immobili, <span class=\"_ _5\"> </span>impianti <span class=\"_ _5\"> </span>e <span class=\"_ _5\"> </span>macchinari, <span class=\"_ _5\"> </span>e <span class=\"_ _13\"> </span>da <span class=\"_ _5\"> </span>quelli <span class=\"_ _5\"> </span>destinati <span class=\"_ _5\"> </span>alla <span class=\"_ _13\"> </span>vend<span class=\"_ _0\"></span>ita <span class=\"_ _13\"> </span>nel <span class=\"_ _5\"> </span>normale svolgimento <span class=\"_ _19\"> </span>dell\u2019<span class=\"_ _17\"></span>att<span class=\"_ _6\"></span>ivit\u00e0 <span class=\"_ _19\"> </span>imprenditori<span class=\"_ _0\"></span>ale<span class=\"ff1\">, <span class=\"_ _19\"> </span>che <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>iscritti <span class=\"_ _19\"> </span>al <span class=\"_ _19\"> </span>costo <span class=\"_ _19\"> </span>tra <span class=\"_ _19\"> </span>le <span class=\"_ _19\"> </span>rimanenze) <span class=\"_ _19\"> </span>sono </span>valutati <span class=\"_ _1f\"> </span>al <span class=\"_ _1f\"> </span>fair <span class=\"_ _21\"> </span>value <span class=\"_ _1f\"> </span>e <span class=\"_ _1f\"> </span>non <span class=\"_ _1f\"> </span>assoggettati <span class=\"_ _1f\"> </span>ad <span class=\"_ _1f\"> </span>ammortamento; <span class=\"_ _1f\"> </span>le <span class=\"_ _1f\"> </span>variazioni<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>valore <span class=\"_ _1f\"> </span>sono imputate a Con<span class=\"_ _0\"></span>to economico nell<span class=\"_ _0\"></span>a voce altri rica<span class=\"_ _17\"></span>vi operat<span class=\"_ _6\"></span>ivi. Il fair <span class=\"_ _17\"></span>value viene <span class=\"_ _17\"></span>determinato <span class=\"_ _17\"></span>sulla base <span class=\"_ _17\"></span>delle segue<span class=\"_ _17\"></span>nti metodologie <span class=\"_ _17\"></span>in funzione <span class=\"_ _17\"></span>della tipologia dell<span class=\"_ _17\"></span>\u2019investimento:<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ff6 fc0\">m<span class=\"_ _6\"></span>arket value app<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>oach<span class=\"ff7\">, ossia sul<span class=\"_ _0\"></span>la base dell\u2019analisi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di un campione di transazion<span class=\"_ _17\"></span>i di </span></span></span>vendita <span class=\"_ _14\"></span>r<span class=\"_ _6\"></span>ecenti <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>propriet\u00e0 <span class=\"_ _14\"></span>immobiliari <span class=\"_ _15\"></span>identiche<span class=\"_ _17\"></span>, <span class=\"_ _15\"></span>localizzate <span class=\"_ _15\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>prossimit\u00e0 <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>quelle<span class=\"_ _82\"> </span>oggetto <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>valutazione. <span class=\"_ _3\"></span>Il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>cos\u00ec <span class=\"_ _12\"></span>deter<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>inato <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>poi <span class=\"_ _3\"></span>rettificato <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>tener conto delle <span class=\"_ _17\"></span>peculiarit\u00e0 de<span class=\"_ _0\"></span>ll\u2019immobil<span class=\"_ _17\"></span>e o del terreno<span class=\"_ _17\"></span> <span class=\"_ _6\"></span><span class=\"ff1\">ritenute non<span class=\"_ _17\"></span> significative (<span class=\"_ _17\"></span>livello 2); </span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">proiezione de<span class=\"_ _0\"></span>i <span class=\"_ _17\"></span>flussi <span class=\"_ _17\"></span>finanziari <span class=\"_ _0\"></span>attualizzati <span class=\"_ _17\"></span>basati <span class=\"_ _17\"></span>su <span class=\"_ _17\"></span>stime <span class=\"_ _17\"></span>attendibili <span class=\"_ _17\"></span>di fl<span class=\"_ _0\"></span>ussi <span class=\"_ _17\"></span>finanziari </span></span>futuri supportate da<span class=\"_ _17\"></span> canoni di locazione e/o<span class=\"_ _0\"></span> di altri contratti esi<span class=\"_ _0\"></span>stenti. (livello 3).<span class=\"_ _82\"> </span>Perdite di valo<span class=\"_ _0\"></span>re Periodicamente <span class=\"_ _6\"></span>viene <span class=\"_ _6\"></span>verificata <span class=\"_ _6\"></span>l\u2019esistenza <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>eventi <span class=\"_ _6\"></span>o <span class=\"_ _14\"></span>cambiamenti <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>situazion<span class=\"ff1\">i <span class=\"_ _14\"></span>che </span>indichino <span class=\"_ _21\"> </span>che  il <span class=\"_ _8\"> </span>valore <span class=\"_ _8\"> </span>di <span class=\"_ _8\"> </span>carico  de<span class=\"_ _0\"></span>lle <span class=\"_ _8\"> </span>attivit\u00e0<span class=\"_ _0\"></span>  i<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>materiali<span class=\"_ _0\"></span>  e <span class=\"_ _21\"> </span>materiali  n<span class=\"_ _17\"></span>on  possa <span class=\"_ _21\"> </span>essere recuperato. <span class=\"_ _14\"></span>Se <span class=\"_ _15\"></span>esiste <span class=\"_ _15\"></span>un'ind<span class=\"_ _0\"></span>icazione <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>questo <span class=\"_ _15\"></span>tipo <span class=\"_ _15\"></span>si <span class=\"_ _15\"></span>procede<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>alla <span class=\"_ _15\"></span>determinazione <span class=\"_ _14\"></span>del <span class=\"_ _15\"></span>loro valore <span class=\"_ _6\"></span>recuperabile <span class=\"_ _6\"></span>e, <span class=\"_ _14\"></span>nel <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span>in <span class=\"_ _14\"></span>cui <span class=\"_ _14\"></span>il <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>netto <span class=\"_ _14\"></span>contabile <span class=\"_ _6\"></span>ecce<span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>valore <span class=\"_ _14\"></span>recuperabile, le  attivi<span class=\"_ _0\"></span>t\u00e0  son<span class=\"_ _0\"></span>o  svaluta<span class=\"_ _17\"></span>te  fino  a <span class=\"_ _21\"> </span>riflettere  il<span class=\"_ _0\"></span>  loro<span class=\"_ _17\"></span>  valore  re<span class=\"_ _0\"></span>cuperabile. <span class=\"_ _8\"> </span>Relativamente<span class=\"_ _17\"></span>  agli avviamenti <span class=\"_ _17\"></span>ed <span class=\"_ _17\"></span>alle <span class=\"_ _17\"></span>altre <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _17\"></span>immateriali <span class=\"_ _17\"></span>a <span class=\"_ _0\"></span>vita <span class=\"_ _17\"></span>indefinita <span class=\"_ _17\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _16\"></span>recuperabile <span class=\"_ _16\"></span>\u00e8 stimato<span class=\"_ _17\"></span> con cadenza <span class=\"_ _21\"> </span>annuale <span class=\"_ _21\"> </span>o,  co<span class=\"_ _17\"></span>munque,  ogni<span class=\"_ _17\"></span>  volta <span class=\"_ _1f\"> </span>che <span class=\"_ _21\"> </span>mutate <span class=\"_ _8\"> </span>circostanze <span class=\"_ _21\"> </span>o <span class=\"_ _21\"> </span>eventi <span class=\"_ _21\"> </span>specifici <span class=\"_ _8\"> </span>lo richiedano. Il <span class=\"_ _1c\"> </span>valore <span class=\"_ _1c\"> </span>recuperabile <span class=\"_ _1c\"> </span>delle <span class=\"_ _1c\"> </span>attivit\u00e0 <span class=\"_ _1c\"> </span>materiali <span class=\"_ _1c\"> </span>ed <span class=\"_ _4\"> </span>immateriali  \u00e8 <span class=\"_ _4\"> </span>rappresentato<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>dal maggiore tra il valore corrente al netto dei costi di dismissione<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>e il <span class=\"_ _6\"></span>loro valo<span class=\"_ _0\"></span>re d'uso, laddove il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>d\u2019uso <span class=\"_ _3\"></span>\u00e9 <span class=\"_ _3\"></span>rappresentato <span class=\"_ _15\"></span>dal <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>attuale <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _15\"></span>f<span class=\"_ _6\"></span>inanziari <span class=\"_ _15\"></span>fu<span class=\"ff1\">t<span class=\"_ _6\"></span>uri <span class=\"_ _15\"></span>che <span class=\"_ _3\"></span>si <span class=\"_ _12\"></span>prevede </span>abbiano <span class=\"_ _1c\"> </span>origine <span class=\"_ _1c\"> </span>dall\u2019attivit\u00e0  o, <span class=\"_ _1c\"> </span>per <span class=\"_ _4\"> </span>le <span class=\"_ _1c\"> </span>attivit\u00e0  che <span class=\"_ _1c\"> </span>non <span class=\"_ _1c\"> </span>generano <span class=\"_ _1c\"> </span>autonomamente<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>f<span class=\"_ _6\"></span>lussi finanziari <span class=\"_ _2\"> </span>ampiamente <span class=\"_ _2\"> </span>indipendenti, <span class=\"_ _2\"> </span>dall\u2019insieme <span class=\"_ _18\"> </span>di <span class=\"_ _2\"> </span>attivit\u00e0 <span class=\"_ _18\"> </span>che <span class=\"_ _2\"> </span>compongono <span class=\"_ _2\"> </span>l\u2019unit\u00e0 generatrice di fl<span class=\"_ _0\"></span>ussi finanziari cui<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>tale attivi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0 appartiene <span class=\"_ _17\"></span>(<span class=\"_ _6\"></span>\u201c<span class=\"ff6\">c<span class=\"ffd\">ash generating un<span class=\"_ _0\"></span>it\u201d<span class=\"ff1 ls7\">).<span class=\"ls0\"> </span></span></span></span>Nel <span class=\"_ _14\"></span>definire <span class=\"_ _14\"></span>il <span class=\"_ _14\"></span>valore <span class=\"_ _15\"></span>d'uso, <span class=\"_ _14\"></span>i <span class=\"_ _14\"></span>flussi <span class=\"_ _14\"></span>finanziari <span class=\"_ _14\"></span>futuri <span class=\"_ _14\"></span>attesi <span class=\"_ _14\"></span>sono <span class=\"_ _15\"></span>attuali<span class=\"_ _0\"></span>zzati <span class=\"_ _14\"></span>utilizzando un tasso di <span class=\"_ _6\"></span>sconto<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>ante imposte che riflette la stima corrente del merca<span class=\"_ _0\"></span>to riferito al costo del denaro rapportato<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>al tempo<span class=\"_ _0\"></span> e ai rischi specifici del<span class=\"_ _17\"></span>l'attivit\u00e0.  Una <span class=\"_ _21\"> </span>riduzione <span class=\"_ _1f\"> </span>di <span class=\"_ _21\"> </span>valore <span class=\"_ _21\"> </span>\u00e8 <span class=\"_ _8\"> </span>riconosciuta <span class=\"_ _1f\"> </span>nel <span class=\"_ _21\"> </span>conto <span class=\"_ _21\"> </span>economico <span class=\"_ _1f\"> </span>qualora <span class=\"_ _21\"> </span>il <span class=\"_ _21\"> </span>valore <span class=\"_ _21\"> </span>di iscrizione dell\u2019attivit\u00e0, o della r<span class=\"_ _6\"></span>elativa<span class=\"_ _0\"></span> <span class=\"_ _6\"></span><span class=\"ff6\">cash <span class=\"_ _6\"></span>genera<span class=\"_ _17\"></span>ting <span class=\"_ _6\"></span>unit<span class=\"ff1\"> <span class=\"_ _6\"></span>a cui essa <span class=\"_ _6\"></span>\u00e8 allocata, \u00e8 <span class=\"_ _6\"></span>superiore<span class=\"_ _17\"></span> </span></span>al <span class=\"_ _14\"></span>valore <span class=\"_ _14\"></span>r<span class=\"_ _6\"></span>ecuperabi<span class=\"_ _17\"></span>le; <span class=\"_ _15\"></span>le <span class=\"_ _14\"></span>perdite <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>valore <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>cash<span class=\"ff6\"> <span class=\"_ _14\"></span>generating <span class=\"_ _15\"></span>uni<span class=\"_ _0\"></span>t<span class=\"ff1\"> <span class=\"_ _15\"></span>sono <span class=\"_ _6\"></span>imputate <span class=\"_ _14\"></span>in <span class=\"_ _15\"></span>primo<span class=\"_ _17\"></span> </span></span>luogo  a <span class=\"_ _8\"> </span>riduzione  de<span class=\"_ _0\"></span>l  v<span class=\"_ _17\"></span>alore  contabile  del<span class=\"_ _0\"></span>l\u2019eventuale  avvi<span class=\"_ _17\"></span>amento  attribu<span class=\"_ _0\"></span>ito  e,  qui<span class=\"_ _0\"></span>ndi,  a<span class=\"_ _17\"></span> riduzione <span class=\"_ _12\"></span>delle <span class=\"_ _19\"></span>al<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>re <span class=\"_ _12\"></span>attivit\u00e0, <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>proporzione <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>relativo <span class=\"_ _19\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>contabile. <span class=\"_ _12\"></span>Qualora <span class=\"_ _12\"></span>vengano meno i presupp<span class=\"_ _0\"></span>osti per u<span class=\"_ _17\"></span>na svalutazione precede<span class=\"_ _17\"></span>ntem<span class=\"_ _6\"></span>ente<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>effettuata su<span class=\"_ _17\"></span> immobili, impianti<span class=\"_ _17\"></span> e macchinari ed attivit\u00e0 immateriali diversi da <span class=\"_ _6\"></span>avviamento<span class=\"_ _17\"></span>, <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>valore contabile dell\u2019atti<span class=\"_ _6\"></span><span class=\"ff1\">vit\u00e0 viene </span>ripristinato <span class=\"_ _16\"></span><span class=\"ff7\">con <span class=\"_ _0\"></span>imputazio<span class=\"_ _17\"></span>ne <span class=\"_ _0\"></span>a <span class=\"_ _17\"></span>conto <span class=\"_ _17\"></span>economico, <span class=\"_ _16\"></span>nei <span class=\"_ _17\"></span>limiti <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>valore <span class=\"_ _0\"></span>netto <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>carico <span class=\"_ _0\"></span>che <span class=\"_ _16\"></span>l\u2019attivo </span>in <span class=\"_ _16\"></span>oggetto <span class=\"_ _16\"></span>avrebbe <span class=\"_ _17\"></span>avuto<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>se <span class=\"_ _17\"></span>non <span class=\"_ _16\"></span>fosse <span class=\"_ _16\"></span>stata <span class=\"_ _16\"></span>effettuata <span class=\"_ _16\"></span>la <span class=\"_ _17\"></span>svalutazione <span class=\"_ _6d\"></span>e <span class=\"_ _16\"></span>f<span class=\"_ _6\"></span>ossero <span class=\"_ _6d\"></span>stati <span class=\"_ _17\"></span>effettuati<span class=\"_ _17\"></span> gli ammortamenti.<span class=\"_ _82\"> </span> Nel caso in cui la riduzione di <span class=\"_ _6\"></span>valore derivan<span class=\"_ _0\"></span>te dal test <span class=\"_ _6\"></span>di impairment sia superiore al valore dell<span class=\"_ _0\"></span>\u2019attivit\u00e0 o<span class=\"_ _0\"></span>ggetto <span class=\"_ _0\"></span>del te<span class=\"_ _0\"></span>st alloca<span class=\"_ _0\"></span>to alla<span class=\"ff1\"> <span class=\"ff6\">ca<span class=\"_ _17\"></span>sh generating uni<span class=\"_ _0\"></span>t<span class=\"ff1\"> cui l<span class=\"_ _0\"></span>a <span class=\"_ _17\"></span>st<span class=\"_ _6\"></span>essa <span class=\"_ _0\"></span>appartiene,<span class=\"_ _0\"></span> </span></span></span>l\u2019ammontare residuo \u00e8 <span class=\"_ _6\"></span>alloca<span class=\"_ _0\"></span>to <span class=\"_ _6\"></span>alle attivit\u00e0 incluse <span class=\"_ _6\"></span>nella <span class=\"_ _6\"></span><span class=\"ff6\">cash generating unit<span class=\"ff1\"> <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>proporzione<span class=\"_ _17\"></span> </span></span>del loro valore di<span class=\"_ _0\"></span> carico. Tale al<span class=\"_ _0\"></span>locazione ha come li<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ite minimo l\u2019<span class=\"_ _0\"></span>ammontare pi\u00f9 alto<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>tra:<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">il relativo <span class=\"ff6\">fair value</span> <span class=\"ff7\">dell\u2019attivit\u00e0 al net<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o dei costi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di dismissione;<span class=\"ff1\"> </span></span></span></span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">il relativo valore in uso, come sop<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>a definito; </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">zero. </span></span>Le <span class=\"_ _5\"> </span>perdite <span class=\"_ _5\"> </span>di <span class=\"_ _13\"> </span>valore <span class=\"_ _5\"> </span>sono <span class=\"_ _5\"> </span>contabilizzate<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>nel <span class=\"_ _5\"> </span>conto <span class=\"_ _13\"> </span>economico <span class=\"_ _5\"> </span>fra <span class=\"_ _5\"> </span>i <span class=\"_ _5\"> </span>costi <span class=\"_ _5\"> </span>per ammortamen<span class=\"_ _0\"></span>ti e svalutazi<span class=\"_ _17\"></span>oni.<span class=\"_ _6\"></span> Partecipazioni e<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>titoli n<span class=\"_ _17\"></span>on correnti Le <span class=\"_ _14\"></span>partecipazioni <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>imprese <span class=\"_ _14\"></span>diverse <span class=\"_ _14\"></span>da <span class=\"_ _14\"></span>quelle <span class=\"_ _14\"></span>cont<span class=\"_ _6\"></span>rollate, <span class=\"_ _14\"></span>collegate <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span><span class=\"ff6\">joint <span class=\"_ _14\"></span>venture</span><span class=\"ls2\">, </span>per <span class=\"_ _16\"></span>cui <span class=\"_ _16\"></span>si <span class=\"_ _16\"></span>rimanda <span class=\"_ _6d\"></span>all\u2019area <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>consolidamento <span class=\"_ _6d\"></span>(generalmente <span class=\"_ _16\"></span>con <span class=\"_ _6d\"></span>una <span class=\"_ _16\"></span>percentuale <span class=\"_ _6d\"></span>di <span class=\"_ _17\"></span>possess<span class=\"_ _17\"></span>o inferiore <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>20%) <span class=\"_ _15\"></span>sono <span class=\"_ _3\"></span>iscritte,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _15\"></span>momento <span class=\"_ _15\"></span>dell\u2019acquisto, <span class=\"_ _15\"></span>nella <span class=\"_ _15\"></span>voce <span class=\"_ _15\"></span>\u201cPartecipazioni<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _15\"></span>titoli non <span class=\"_ _1f\"> </span>correnti\u201d <span class=\"_ _1f\"> </span>inizialmente <span class=\"_ _1f\"> </span>al <span class=\"_ _1f\"> </span>costo, <span class=\"_ _21\"> </span>rilevato <span class=\"_ _1f\"> </span>alla <span class=\"_ _1f\"> </span>data <span class=\"_ _1f\"> </span>di <span class=\"_ _21\"> </span>effettuazione <span class=\"_ _21\"> </span>dell\u2019<span class=\"_ _17\"></span>operazione, <span class=\"_ _21\"> </span>in quanto <span class=\"_ _19\"> </span>rappresentativo<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span><span class=\"ff6\">fair <span class=\"_ _19\"> </span>value</span>, <span class=\"_ _1f\"> </span>compren<span class=\"_ _17\"></span>sivo <span class=\"_ _1f\"> </span>dei <span class=\"_ _19\"> </span>costi <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>transazione <span class=\"_ _19\"></span>direttamen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e attribuibil<span class=\"_ _0\"></span>i alla relativa transazi<span class=\"_ _0\"></span>one. Successivamen<span class=\"_ _0\"></span>te <span class=\"_ _3\"></span>alla <span class=\"_ _15\"></span>contabilizzazione <span class=\"_ _15\"></span>iniziale, <span class=\"_ _15\"></span>tali <span class=\"_ _3\"></span>partecipazioni<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>sono <span class=\"_ _15\"></span>valutate <span class=\"_ _3\"></span>al fair <span class=\"_ _4\"> </span>value<span class=\"ff1\"> <span class=\"_ _5\"> </span>con <span class=\"_ _4\"> </span>imputazion<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>degli <span class=\"_ _5\"> </span>effetti <span class=\"_ _4\"> </span>nelle <span class=\"_ _4\"> </span>Altre <span class=\"_ _5\"> </span>componenti <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>Conto <span class=\"_ _5\"> </span>Economico<span class=\"_ _17\"></span> </span>Complessivo <span class=\"ff7\">in ossequi<span class=\"_ _17\"></span>o all\u2019IFRS 9. <span class=\"ff1\"> </span></span>Tali <span class=\"_ _6\"></span>partecipazioni, <span class=\"_ _6\"></span>non <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>controllo <span class=\"_ _14\"></span>n\u00e9 <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>collegamento, <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>non <span class=\"_ _14\"></span>s<span class=\"_ _6\"></span><span class=\"ls1\">ono</span> <span class=\"_ _6\"></span>quotate <span class=\"_ _6\"></span>in <span class=\"_ _14\"></span>un mercato <span class=\"_ _12\"> </span>attivo<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>e <span class=\"_ _12\"> </span>per <span class=\"_ _12\"> </span>le <span class=\"_ _12\"> </span>quali <span class=\"_ _12\"> </span>l\u2019impiego <span class=\"_ _12\"></span>di <span class=\"_ _12\"> </span>un <span class=\"_ _12\"> </span>opportuno <span class=\"_ _3\"></span>modello <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>valutazione <span class=\"_ _12\"> </span>non <span class=\"_ _12\"> </span>risulti attendibile sono valu<span class=\"_ _17\"></span>tate, comunque, al cos<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o. Ai <span class=\"_ _17\"></span>fini <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>bilancio <span class=\"_ _16\"></span>d\u2019esercizio, <span class=\"_ _17\"></span>l<span class=\"ff1\">e <span class=\"_ _17\"></span>partecipazioni <span class=\"_ _16\"></span>in <span class=\"_ _17\"></span>imprese <span class=\"_ _17\"></span>controllate<span class=\"_ _17\"></span> e <span class=\"_ _16\"></span>collegate <span class=\"_ _16\"></span>sono </span>sottoposte, in<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>presenza <span class=\"_ _17\"></span>di <span class=\"_ _6\"></span>indicatori di<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>impairmen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>, a verifica<span class=\"_ _17\"></span> circa eventuali<span class=\"_ _0\"></span> perdite di valore<span class=\"_ _17\"></span> mediante il confron<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o con il relativo val<span class=\"_ _0\"></span>ore recuperabi<span class=\"_ _0\"></span>le rappresentato dal<span class=\"_ _0\"></span> maggiore tra<span class=\"_ _0\"></span> il fair value, al<span class=\"_ _17\"></span> netto dei<span class=\"_ _17\"></span> costi di<span class=\"_ _0\"></span> vendita<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>valore d\u2019<span class=\"_ _17\"></span>uso<span class=\"ff1\">, determinati<span class=\"_ _17\"></span> anche sulla <span class=\"_ _17\"></span>base dei <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ispe<span class=\"_ _0\"></span>ttivi </span>patrimoni netti inclusi<span class=\"_ _17\"></span>vi di eventuali plusvalori inespressi<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span> Qualora esistano evi<span class=\"_ _0\"></span>denze che tali<span class=\"_ _17\"></span> partecipazioni abbi<span class=\"_ _0\"></span>ano sub<span class=\"_ _0\"></span>ito una perdi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a di valor<span class=\"_ _17\"></span>e, <span class=\"_ _6\"></span>la s<span class=\"_ _0\"></span>tessa \u00e8 rileva<span class=\"_ _0\"></span>ta nel conto e<span class=\"_ _17\"></span>conomico come svalutazione.<span class=\"_ _17\"></span> Qualora <span class=\"_ _12\"></span>vengano <span class=\"_ _12\"></span>meno <span class=\"_ _19\"></span>le <span class=\"_ _12\"></span>cause <span class=\"_ _12\"></span>che <span class=\"_ _19\"> </span>hanno <span class=\"_ _12\"></span>indotto <span class=\"_ _12\"></span>la <span class=\"_ _19\"> </span>svalutazion<span class=\"_ _0\"></span>e <span class=\"_ _19\"></span>\u00e8 <span class=\"_ _12\"></span>necessario ripristinare <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>fino <span class=\"_ _12\"></span>alla <span class=\"_ _3\"></span>concorrenza, <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>massimo, <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>costo <span class=\"_ _12\"></span>originar<span class=\"_ _17\"></span>io. <span class=\"_ _19\"> </span>Tale <span class=\"_ _3\"></span>ripristino<span class=\"_ _17\"></span> viene iscritto a conto<span class=\"_ _17\"></span> economico. Rimanenze <span class=\"_ _0\"></span> Le <span class=\"_ _15\"></span>r<span class=\"_ _6\"></span>imanenze<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _15\"></span>materie <span class=\"_ _15\"></span>prime, <span class=\"_ _15\"></span>semilavorati <span class=\"_ _15\"></span>e <span class=\"_ _3\"></span>prodotti <span class=\"_ _15\"></span>finiti <span class=\"_ _3\"></span>sono <span class=\"_ _15\"></span>iscritte <span class=\"_ _15\"></span>al <span class=\"_ _12\"></span>costo <span class=\"_ _15\"></span>e valutate <span class=\"_ _15\"></span>al <span class=\"_ _14\"></span>m<span class=\"_ _6\"></span>inore <span class=\"_ _14\"></span>tra <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>costo <span class=\"_ _15\"></span>ed <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>valore <span class=\"_ _15\"></span>netto <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>presumibile <span class=\"_ _15\"></span>realizzo. <span class=\"_ _14\"></span>Il <span class=\"_ _15\"></span>costo <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>acquisto<span class=\"_ _17\"></span> viene <span class=\"_ _19\"></span>determinato <span class=\"_ _12\"></span>con <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>metodo <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>Costo <span class=\"_ _19\"> </span>Medio <span class=\"_ _12\"></span>Ponderato <span class=\"_ _19\"> </span>(CMP) <span class=\"_ _19\"> </span>ed <span class=\"_ _19\"></span>include <span class=\"_ _12\"></span>gli <span class=\"_ _19\"> </span>oneri accessori <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>competenza<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span> <span class=\"_ _16\"></span>Al <span class=\"_ _17\"></span>fine <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>determinare <span class=\"_ _16\"></span>il <span class=\"_ _17\"></span>valore <span class=\"_ _16\"></span>netto <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>presumibile <span class=\"_ _16\"></span>realizzo, <span class=\"_ _17\"></span>il <span class=\"_ _16\"></span>valore di <span class=\"_ _0\"></span>eventuali <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>imanenze<span class=\"_ _17\"></span> obsolete <span class=\"_ _17\"></span>o di <span class=\"_ _17\"></span>lento rigiro <span class=\"_ _17\"></span>viene <span class=\"_ _17\"></span>svalutato in <span class=\"_ _17\"></span>relazione <span class=\"_ _17\"></span>alla previsione <span class=\"_ _17\"></span>di utilizzo/realizzo <span class=\"_ _16\"></span>netto <span class=\"_ _17\"></span>futuro, <span class=\"_ _16\"></span>mediante <span class=\"_ _17\"></span>l\u2019iscrizione <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>apposito <span class=\"_ _16\"></span>fondo <span class=\"_ _17\"></span>rettificativo <span class=\"_ _16\"></span>a <span class=\"_ _17\"></span>riduzione del valore delle ri<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>anenze stesse.<span class=\"_ _17\"></span> I <span class=\"_ _15\"></span>prodotti <span class=\"_ _14\"></span>finiti <span class=\"_ _14\"></span>r<span class=\"_ _6\"></span>appresen<span class=\"_ _17\"></span>tati <span class=\"_ _15\"></span>da <span class=\"_ _15\"></span>immobil<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>e <span class=\"_ _14\"></span>da <span class=\"_ _15\"></span>aree <span class=\"_ _14\"></span>edificabili <span class=\"_ _14\"></span>sono <span class=\"_ _15\"></span>iscritti <span class=\"_ _14\"></span>al <span class=\"_ _15\"></span>costo <span class=\"_ _15\"></span>di acquisto o<span class=\"_ _17\"></span> di produzione<span class=\"_ _17\"></span> ovvero al<span class=\"_ _0\"></span> valore <span class=\"_ _17\"></span>di realiz<span class=\"_ _0\"></span>zo desu<span class=\"_ _0\"></span>mibile dal<span class=\"_ _17\"></span>l\u2019andamento del<span class=\"_ _17\"></span> mercato, se minore. Il co<span class=\"_ _0\"></span>sto \u00e8 determina<span class=\"_ _0\"></span>to con il<span class=\"_ _0\"></span> metodo del costo specifico sosten<span class=\"_ _17\"></span>uto. Diritti di emiss<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>one Relativamente <span class=\"_ _15\"></span>ai <span class=\"_ _3\"></span>diritti <span class=\"_ _15\"></span>di <span class=\"_ _3\"></span>emissioni <span class=\"_ _15\"></span>(<span class=\"_ _6\"></span>o <span class=\"_ _15\"></span>CO2) <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>atmosfera, <span class=\"_ _15\"></span>si <span class=\"_ _3\"></span>precisa <span class=\"_ _3\"></span>che <span class=\"_ _15\"></span>il <span class=\"_ _12\"></span>relativo trattamento <span class=\"_ _1f\"> </span>cont<span class=\"_ _6\"></span>abile <span class=\"_ _1f\"> </span>dei <span class=\"_ _21\"> </span>diritti  di<span class=\"_ _0\"></span> <span class=\"_ _21\"> </span>emissione <span class=\"_ _8\"> </span>(CO2) <span class=\"_ _21\"> </span>in <span class=\"_ _21\"> </span>atmosfera <span class=\"_ _21\"> </span>non <span class=\"_ _8\"> </span>\u00e8 <span class=\"_ _21\"> </span>espressamente disciplina<span class=\"_ _0\"></span>to <span class=\"_ _17\"></span>dagli <span class=\"_ _17\"></span>IFRS. <span class=\"_ _17\"></span>La <span class=\"_ _17\"></span>contabilizzazione <span class=\"_ _17\"></span>iniziale <span class=\"_ _16\"></span>t<span class=\"_ _6\"></span>ra <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _17\"></span>immaterial<span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>avviene <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>costo sostenuto <span class=\"_ _6\"></span>(zero <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>quote gratuite <span class=\"_ _6\"></span>assegnate), <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>ammortizzato in <span class=\"_ _6\"></span>quanto <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>ritiene <span class=\"_ _6\"></span>che il <span class=\"_ _12\"></span>valore <span class=\"_ _19\"> </span>residuo <span class=\"_ _12\"></span>sia <span class=\"_ _19\"> </span>almeno <span class=\"_ _12\"></span>pari <span class=\"_ _19\"> </span>al <span class=\"_ _12\"></span>valore <span class=\"_ _19\"> </span>contabile. <span class=\"_ _12\"></span>Alla <span class=\"_ _12\"></span>fine <span class=\"_ _19\"> </span>di <span class=\"_ _19\"></span>ogni <span class=\"_ _12\"></span>periodo <span class=\"_ _19\"> </span>qualora <span class=\"_ _12\"></span>l<span class=\"_ _6\"></span><span class=\"lsc\">a </span>produzione <span class=\"_ _22\"> </span>richieda <span class=\"_ _22\"> </span>una <span class=\"_ _22\"> </span>disponibilit\u00e0 <span class=\"_ _22\"> </span>di <span class=\"_ _7\"> </span>quote <span class=\"_ _22\"> </span>CO2 <span class=\"_ _7\"> </span>maggiore <span class=\"_ _22\"> </span>di <span class=\"_ _22\"> </span>quelle <span class=\"_ _22\"> </span>assegnate gratuitamente, i<span class=\"_ _0\"></span>l Gruppo <span class=\"_ _0\"></span>iscrive una passi<span class=\"_ _0\"></span>vit\u00e0 di i<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>porto pari al<span class=\"_ _17\"></span> valore di mercato<span class=\"_ _0\"></span> (fair value) relativo <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>numero <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>quote <span class=\"_ _6\"></span>che <span class=\"_ _15\"></span>devono<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>essere <span class=\"_ _6\"></span>successivamente<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>acquisite. <span class=\"_ _14\"></span>Nel <span class=\"_ _6\"></span>caso <span class=\"_ _15\"></span>in<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>cui tali <span class=\"_ _19\"> </span>quote <span class=\"_ _19\"> </span>siano <span class=\"_ _19\"> </span>gi\u00e0 <span class=\"_ _1f\"> </span>acquistate <span class=\"_ _19\"> </span>dalla <span class=\"_ _19\"> </span>societ\u00e0 <span class=\"_ _19\"> </span>alla <span class=\"_ _19\"> </span>data <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>bilancio, <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>passivit\u00e0 <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _1f\"> </span>valutata utilizzando <span class=\"_ _12\"></span>il <span class=\"_ _19\"></span>cos<span class=\"_ _0\"></span>to <span class=\"_ _12\"></span>medio <span class=\"_ _19\"></span>pondera<span class=\"_ _0\"></span>to <span class=\"_ _19\"></span>delle <span class=\"_ _12\"></span>quote <span class=\"_ _12\"></span>acquistate<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>ed <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _19\"></span><span class=\"ff7\">classifi<span class=\"_ _17\"></span>cata <span class=\"_ _19\"> </span>tra <span class=\"_ _12\"> </span>le <span class=\"_ _12\"> </span>\u201cAltre </span>passivit\u00e0\u201d. <span class=\"_ _6\"></span>I <span class=\"_ _6\"></span>costi <span class=\"_ _14\"></span>sostenuti <span class=\"_ _6\"></span>per <span class=\"_ _14\"></span>ottempe<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>are <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>normativa <span class=\"_ _6\"></span>sui <span class=\"_ _14\"></span>diritti <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>emission<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>(o <span class=\"_ _14\"></span>CO2) <span class=\"_ _6\"></span>in atmosfera sono considerati parte dei costi di produzione e <span class=\"_ _6\"></span>conseguen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>emente contabili<span class=\"_ _0\"></span>zzati tra le materie<span class=\"_ _0\"></span> prime. Strumenti finanzia<span class=\"_ _17\"></span>ri Classificazi<span class=\"_ _0\"></span>one e misurazi<span class=\"_ _17\"></span>one <span class=\"_ _6\"></span> L'IFRS <span class=\"_ _6\"></span>9 <span class=\"_ _6\"></span>prevede <span class=\"_ _6\"></span>specifiche <span class=\"_ _6\"></span>disposizioni <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>classificazione <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>valutazione <span class=\"_ _6\"></span>delle attivit\u00e0 <span class=\"_ _16\"></span>f<span class=\"_ _6\"></span>inanziarie <span class=\"_ _16\"></span>che <span class=\"_ _17\"></span>riflettono <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>modello <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>business <span class=\"_ _17\"></span>secondo <span class=\"_ _17\"></span>cui <span class=\"_ _17\"></span>vengono <span class=\"_ _17\"></span>gestite <span class=\"_ _17\"></span>tali <span class=\"_ _17\"></span>attivit\u00e0 e le caratteristiche<span class=\"_ _17\"></span> dei loro flussi finanziari.<span class=\"_ _82\"> </span>Le <span class=\"_ _18\"> </span>attivit\u00e0 <span class=\"_ _18\"> </span>finanziarie <span class=\"_ _18\"> </span>sono <span class=\"_ _18\"> </span>classificate<span class=\"_ _17\"></span> <span class=\"_ _38\"> </span>in <span class=\"_ _18\"> </span>tre <span class=\"_ _18\"> </span>categorie <span class=\"_ _18\"> </span>principali:<span class=\"_ _17\"></span> <span class=\"_ _38\"> </span>al <span class=\"_ _18\"> </span>costo ammortizzato,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>al fair <span class=\"_ _6\"></span>value rilevato nelle <span class=\"_ _6\"></span>altre componenti del <span class=\"_ _6\"></span>conto economico complessivo<span class=\"_ _0\"></span> (FVOCI) e al <span class=\"_ _0\"></span>fair value rilevato nell<span class=\"_ _17\"></span>'<span class=\"_ _6\"></span>utile/(perdi<span class=\"_ _17\"></span>ta) dell'esercizio (FVTPL)<span class=\"_ _17\"></span>. <span class=\"_ _6\"></span> Le <span class=\"_ _1f\"> </span>analisi <span class=\"_ _1f\"> </span>che <span class=\"_ _21\"> </span>un\u2019entit\u00e0 <span class=\"_ _1f\"> </span>deve <span class=\"_ _1f\"> </span>svolgere <span class=\"_ _21\"> </span>per <span class=\"_ _1f\"> </span>classifi<span class=\"_ _0\"></span>care <span class=\"_ _21\"> </span>le <span class=\"_ _1f\"> </span>attivit\u00e0 <span class=\"_ _1f\"> </span>finanziarie <span class=\"_ _1f\"> </span>nelle suddette <span class=\"_ _3\"></span>categorie <span class=\"_ _15\"></span>seguono <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>prima <span class=\"_ _15\"></span>distinzione <span class=\"_ _3\"></span>a <span class=\"_ _12\"></span>seconda<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>siamo <span class=\"_ _15\"></span>in <span class=\"_ _12\"></span>presenza <span class=\"_ _15\"></span>di <span class=\"_ _3\"></span>un titolo di capitale<span class=\"_ _0\"></span>, un titolo di debi<span class=\"_ _0\"></span>to o un derivato<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span>  Tutte <span class=\"_ _14\"></span>le <span class=\"_ _15\"></span>attivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _14\"></span>finanziarie <span class=\"_ _14\"></span>rappresentate <span class=\"_ _14\"></span>da <span class=\"_ _15\"></span>titoli <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>capitale <span class=\"_ _14\"></span>sono <span class=\"_ _15\"></span>sempre <span class=\"_ _6\"></span>rilevate <span class=\"_ _15\"></span>al fair value. Nel <span class=\"_ _15\"></span>caso <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>cui <span class=\"_ _14\"></span>il <span class=\"_ _15\"></span>titolo <span class=\"_ _15\"></span>sia <span class=\"_ _15\"></span>detenuto <span class=\"_ _15\"></span>con <span class=\"_ _14\"></span>f<span class=\"_ _6\"></span>inalit\u00e0 <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>tr<span class=\"_ _6\"></span>ading, <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>va<span class=\"_ _0\"></span>riazioni <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>f<span class=\"_ _6\"></span>air <span class=\"_ _15\"></span>value<span class=\"_ _0\"></span> devono essere r<span class=\"_ _6\"></span>ilevate<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>conto economico, mentre per tutti gli <span class=\"_ _6\"></span>altri investimenti l\u2019entit\u00e0 potr\u00e0 decidere, al<span class=\"_ _17\"></span>la data <span class=\"_ _17\"></span>di ril<span class=\"_ _17\"></span>evazione inizi<span class=\"_ _0\"></span>ale, di<span class=\"_ _17\"></span> rilevare <span class=\"_ _17\"></span>successivamente tu<span class=\"_ _17\"></span>tt<span class=\"_ _6\"></span>e <span class=\"_ _17\"></span>le variazi<span class=\"_ _17\"></span>oni di <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>air value <span class=\"_ _17\"></span>nelle <span class=\"_ _16\"></span>altre compon<span class=\"_ _17\"></span>enti <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>conto <span class=\"_ _0\"></span>economico<span class=\"_ _17\"></span> compl<span class=\"_ _0\"></span>essivo <span class=\"_ _16\"></span>(OCI), <span class=\"_ _17\"></span>esercitando <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>FVTOCI option. <span class=\"_ _6\"></span>In <span class=\"_ _14\"></span>tal <span class=\"_ _14\"></span>caso, <span class=\"_ _6\"></span>gli <span class=\"_ _14\"></span>importi <span class=\"_ _14\"></span>accumula<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>a <span class=\"_ _14\"></span>OCI <span class=\"_ _14\"></span>non <span class=\"_ _6\"></span>saranno <span class=\"_ _6\"></span>m<span class=\"_ _6\"></span>ai <span class=\"_ _6\"></span>riversati <span class=\"_ _6\"></span>nell\u2019utile/(perdita) dell\u2019eserci<span class=\"_ _0\"></span>zio <span class=\"_ _4\"> </span>anche <span class=\"_ _5\"> </span>in <span class=\"_ _4\"> </span>caso <span class=\"_ _4\"> </span>di <span class=\"_ _5\"> </span>eliminazione<span class=\"_ _17\"></span> <span class=\"_ _5\"> </span>contabile <span class=\"_ _4\"> </span>dell\u2019inve<span class=\"_ _0\"></span>stimento. <span class=\"_ _4\"> </span>L\u2019applicazione dell\u2019opzi<span class=\"_ _17\"></span>one \u201cFVTOCI\u201d <span class=\"_ _17\"></span>\u00e8 irrevocabile <span class=\"_ _17\"></span>e <span class=\"_ _0\"></span>le ri<span class=\"_ _0\"></span>classifiche<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>ra le <span class=\"_ _17\"></span>tre <span class=\"_ _0\"></span>categorie <span class=\"_ _17\"></span>non sono <span class=\"_ _17\"></span>concesse.<span class=\"ff1\"> </span>Tale opzione \u00e8 s<span class=\"_ _0\"></span>tata adottata pe<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span> la valutazi<span class=\"_ _0\"></span>one delle partecipa<span class=\"_ _0\"></span>zioni in altr<span class=\"_ _17\"></span>e impr<span class=\"_ _6\"></span>ese. Per <span class=\"_ _15\"></span>quanto <span class=\"_ _15\"></span>riguarda<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>invece <span class=\"_ _15\"></span>la <span class=\"_ _15\"></span>classificazione<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>delle <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _15\"></span>finanziarie<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>rappresentate<span class=\"_ _17\"></span> dai crediti e dai<span class=\"_ _0\"></span> titoli di d<span class=\"_ _0\"></span>ebito, \u00e8 necessario consi<span class=\"_ _17\"></span>derare due elementi:  1.  <span class=\"_ _6d\"></span>il model<span class=\"_ _0\"></span>lo di business ad<span class=\"_ _0\"></span>ottato dalla socie<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0. In pa<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ticolare: \u2014<span class=\"ff1\"> Held <span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>o <span class=\"_ _6\"></span></span>Collect <span class=\"_ _6\"></span>(HTC), <span class=\"_ _6\"></span>modello <span class=\"_ _6\"></span>avente <span class=\"_ _14\"></span>l\u2019obiettivo<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>possedere <span class=\"_ _6\"></span>l\u2019attivit\u00e0 <span class=\"_ _6\"></span>finanziaria per l\u2019incasso dei <span class=\"_ _0\"></span>flussi contra<span class=\"_ _0\"></span>ttuali;<span class=\"ff1\"> </span>\u2014<span class=\"ff1\"> </span>Held <span class=\"_ _3\"></span>To <span class=\"_ _3\"></span>Collect <span class=\"_ _15\"></span>and <span class=\"_ _3\"></span>Sale <span class=\"_ _15\"></span>(<span class=\"_ _6\"></span>HTC&amp;S),<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>modello <span class=\"_ _15\"></span>avente <span class=\"_ _3\"></span>l\u2019obiettivo <span class=\"_ _15\"></span>sia <span class=\"_ _3\"></span>di <span class=\"_ _15\"></span>incassare <span class=\"_ _15\"></span>i flussi contrat<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>uali de<span class=\"_ _0\"></span>rivanti dall<span class=\"_ _0\"></span>\u2019attivit\u00e0 finanziaria<span class=\"_ _17\"></span> sia di ven<span class=\"_ _0\"></span>dere l\u2019attivit\u00e0 <span class=\"_ _17\"></span>finanziaria stessa; \u2014<span class=\"ff1\"> altro modello di business<span class=\"_ _0\"></span> diverso dai due p<span class=\"_ _0\"></span>recedenti. </span>2.<span class=\"ls0\"> <span class=\"_ _28\"> </span>le carat<span class=\"_ _0\"></span>teristiche dei <span class=\"_ _0\"></span>flussi di cassa contrat<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>uali rinveni<span class=\"_ _0\"></span>enti dallo strumen<span class=\"_ _0\"></span>to finanziario.<span class=\"_ _0\"></span> In </span>particolare <span class=\"_ _21\"> </span>si  dovr\u00e0 <span class=\"_ _21\"> </span>verificare  se<span class=\"_ _17\"></span>  tali <span class=\"_ _21\"> </span>f<span class=\"_ _6\"></span>lussi <span class=\"_ _8\"> </span>di <span class=\"_ _21\"> </span>cassa  con<span class=\"_ _0\"></span>trattuali <span class=\"_ _21\"> </span>sono  rappresenta<span class=\"_ _17\"></span>ti unicamente <span class=\"_ _16\"></span>dal <span class=\"_ _17\"></span>pagamento <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>capitale <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>dagli <span class=\"_ _16\"></span>interessi <span class=\"_ _17\"></span>o <span class=\"_ _16\"></span>diversamente <span class=\"_ _16\"></span>includono <span class=\"_ _17\"></span>anche altre <span class=\"_ _6\"></span>componen<span class=\"_ _17\"></span>ti. <span class=\"_ _6\"></span>Questa verifica <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>denomina<span class=\"_ _0\"></span>ta SPPI <span class=\"_ _6\"></span>Test (Solely <span class=\"_ _6\"></span>Paym<span class=\"_ _17\"></span>ent <span class=\"_ _6\"></span>of <span class=\"_ _6\"></span>Principal<span class=\"_ _0\"></span> and Interest Test<span class=\"_ _17\"></span>)<span class=\"_ _6\"></span>. L\u2019IFRS 9 fornisce le<span class=\"_ _17\"></span> definizioni di capitale e inte<span class=\"_ _17\"></span>ressi:<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _1a\"> </span></span>il <span class=\"_ _19\"> </span>capitale <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>fair <span class=\"_ _12\"> </span>value <span class=\"_ _19\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _12\"> </span>finanziaria <span class=\"_ _19\"> </span>all\u2019<span class=\"_ _17\"></span>iscrizione <span class=\"_ _19\"> </span>iniziale <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>tale <span class=\"_ _19\"> </span>importo <span class=\"_ _12\"> </span>pu\u00f2 cambiare <span class=\"_ _6d\"></span>nel <span class=\"_ _17\"></span>tempo <span class=\"_ _6d\"></span>lungo <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>vita <span class=\"_ _16\"></span>dello <span class=\"_ _16\"></span>strumento <span class=\"_ _6d\"></span>f<span class=\"_ _6\"></span>inanzi<span class=\"_ _17\"></span>ario <span class=\"_ _17\"></span>(ad <span class=\"_ _16\"></span>esempio, <span class=\"_ _6d\"></span>tramite <span class=\"_ _16\"></span>rimborsi); \u2022<span class=\"ff1\"> <span class=\"_ _1a\"> </span>gli <span class=\"_ _14\"></span>interessi <span class=\"_ _6\"></span>rappresen<span class=\"_ _0\"></span>tano, <span class=\"_ _6\"></span>invece, <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>compensazi<span class=\"_ _0\"></span>one <span class=\"_ _6\"></span>per <span class=\"_ _14\"></span>il <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>temporale <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>denaro </span>e il rischio di credi<span class=\"_ _0\"></span>to sul capi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ale residuo. Un\u2019attivit\u00e0 <span class=\"_ _6\"></span>finanziaria<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>rappresentata quindi <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>titoli <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>debito <span class=\"_ _6\"></span>potr\u00e0 <span class=\"_ _6\"></span>essere classificata nelle seguenti cate<span class=\"_ _0\"></span>gorie: 1)<span class=\"ls0\"> <span class=\"_ _51\"> </span>Costo ammortizzato quando: </span>a.<span class=\"ls0\"> <span class=\"_ _39\"> </span>i <span class=\"_ _15\"></span>flussi <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>cassa <span class=\"_ _15\"></span>contrattual<span class=\"_ _17\"></span>i <span class=\"_ _15\"></span>dello <span class=\"_ _15\"></span>strumento <span class=\"_ _15\"></span>sono <span class=\"_ _15\"></span>rappresenta<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>unicame<span class=\"_ _0\"></span>nte <span class=\"_ _15\"></span>dal </span>pagamento di capital<span class=\"_ _0\"></span>e e interessi<span class=\"_ _17\"></span> (SPPI Test superato);<span class=\"_ _0\"></span> e b.<span class=\"ls0\"> <span class=\"_ _39\"> </span><span class=\"ff7\">il <span class=\"_ _19\"> </span>business <span class=\"_ _12\"> </span>model <span class=\"_ _19\"> </span>adottato <span class=\"_ _12\"> </span>dalla <span class=\"_ _19\"> </span>societ\u00e0 <span class=\"_ _12\"> </span>prevede <span class=\"_ _12\"> </span>che <span class=\"_ _19\"> </span>l\u2019entit\u00e0 <span class=\"_ _12\"> </span>detenga <span class=\"_ _19\"> </span>l\u2019attivit\u00e0 </span></span>finanziaria <span class=\"_ _14\"></span>esclusivamente <span class=\"_ _14\"></span>per <span class=\"_ _15\"></span>incassare <span class=\"_ _6\"></span>f<span class=\"_ _6\"></span>lussi <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>cassa<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>contrattuali <span class=\"_ _14\"></span>(modello <span class=\"_ _14\"></span>di business HTC). In <span class=\"_ _19\"> </span>questa <span class=\"_ _12\"></span>categoria, <span class=\"_ _19\"> </span>gli <span class=\"_ _12\"></span>strumenti <span class=\"_ _19\"> </span>finanziari<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"></span>inizi<span class=\"_ _17\"></span>almente <span class=\"_ _19\"> </span>rilevati <span class=\"_ _19\"> </span>al <span class=\"_ _12\"></span>f<span class=\"_ _6\"></span>air <span class=\"_ _12\"></span>value, inclusivo <span class=\"_ _12\"> </span>dei <span class=\"_ _19\"> </span>costi<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>dell\u2019<span class=\"_ _0\"></span>operazione, <span class=\"_ _12\"> </span>e <span class=\"_ _12\"> </span>successivamente <span class=\"_ _12\"> </span>valutati <span class=\"_ _19\"> </span>al<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>costo <span class=\"_ _12\"> </span>ammortizzato. <span class=\"_ _12\"> </span>Gli interessi <span class=\"_ _14\"></span>(<span class=\"_ _6\"></span>calcolati <span class=\"_ _14\"></span>utilizzando <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>criterio<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>dell\u2019interesse <span class=\"_ _14\"></span>effettivo), <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>pe<span class=\"ff1\">rdite <span class=\"_ _15\"></span>(e <span class=\"_ _15\"></span>i <span class=\"_ _15\"></span>ripristini<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>delle </span>perdite)  per <span class=\"_ _1c\"> </span>riduzione  di <span class=\"_ _1c\"> </span>valore, <span class=\"_ _1c\"> </span>gli  utili/(perdite)  su <span class=\"_ _1c\"> </span>cambi  e <span class=\"_ _1c\"> </span>gli <span class=\"_ _1c\"> </span>utili/(perdite<span class=\"_ _17\"></span>) <span class=\"_ _1c\"> </span>derivanti dall\u2019elimina<span class=\"_ _0\"></span>zione contabile sono <span class=\"_ _0\"></span>rilevati nell\u2019<span class=\"_ _0\"></span>utile/(perdita) del<span class=\"_ _0\"></span>l\u2019esercizio.<span class=\"ff1\"> </span>2)<span class=\"ls0\"> <span class=\"_ _51\"> </span>Fair Value Through Other Comp<span class=\"_ _17\"></span>rehensive Income (FVT<span class=\"_ _17\"></span>O<span class=\"_ _6\"></span>CI) quando<span class=\"_ _17\"></span>:<span class=\"_ _6\"></span> </span>a.<span class=\"ls0\"> <span class=\"_ _39\"> </span>i <span class=\"_ _15\"></span>flussi <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>cassa <span class=\"_ _15\"></span>contrattual<span class=\"_ _17\"></span>i <span class=\"_ _15\"></span>dello <span class=\"_ _15\"></span>strumento <span class=\"_ _15\"></span>sono <span class=\"_ _15\"></span>rappresenta<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>unicame<span class=\"_ _0\"></span>nte <span class=\"_ _15\"></span>dal </span>pagamento di capital<span class=\"_ _0\"></span>e e interessi<span class=\"_ _17\"></span> (SPPI Test superato);<span class=\"_ _0\"></span> e b.<span class=\"ls0\"> <span class=\"_ _39\"> </span><span class=\"ff7\">il <span class=\"_ _19\"> </span>business <span class=\"_ _12\"> </span>model <span class=\"_ _19\"> </span>adottato <span class=\"_ _12\"> </span>dalla <span class=\"_ _19\"> </span>societ\u00e0 <span class=\"_ _12\"> </span>prevede <span class=\"_ _12\"> </span>che <span class=\"_ _19\"> </span>l\u2019entit\u00e0 <span class=\"_ _12\"> </span>detenga <span class=\"_ _19\"> </span>l\u2019attivit\u00e0 </span></span>finanziaria <span class=\"_ _6d\"></span>sia <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>incassare <span class=\"_ _6d\"></span>f<span class=\"_ _6\"></span>lussi <span class=\"_ _6d\"></span>di <span class=\"_ _16\"></span>cassa <span class=\"_ _16\"></span>contrattuali<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>che <span class=\"_ _16\"></span>flussi <span class=\"_ _6d\"></span>di <span class=\"_ _17\"></span>cassa <span class=\"_ _6d\"></span>generati dalla vendita (model<span class=\"_ _17\"></span>lo di business HTC&amp;S). In <span class=\"_ _12\"></span>tale <span class=\"_ _12\"></span>categoria <span class=\"_ _12\"></span>gli <span class=\"_ _12\"></span>strumenti <span class=\"_ _12\"></span>finanziari <span class=\"_ _12\"></span>classificati <span class=\"_ _3\"></span>sono <span class=\"_ _12\"></span>inizialmente <span class=\"_ _12\"></span>rilevati <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>fair value, inclusivo dei<span class=\"_ _0\"></span> costi dell<span class=\"_ _17\"></span>\u2019operazione.<span class=\"ff1\"> </span>Gli <span class=\"_ _15\"></span>interessi <span class=\"_ _15\"></span>(calcolati <span class=\"_ _3\"></span>utilizzan<span class=\"_ _0\"></span>do <span class=\"_ _15\"></span>il <span class=\"_ _3\"></span>criterio <span class=\"_ _3\"></span>dell\u2019i<span class=\"_ _0\"></span>nteresse <span class=\"_ _15\"></span>effettivo <span class=\"_ _15\"></span>come <span class=\"_ _3\"></span>nel <span class=\"_ _15\"></span>previgente <span class=\"_ _15\"></span>IAS 39), <span class=\"_ _4\"> </span>le <span class=\"_ _1c\"> </span>perdite/(utili) <span class=\"_ _1c\"> </span>per <span class=\"_ _1c\"> </span>riduzione <span class=\"_ _4\"> </span>di <span class=\"_ _1c\"> </span>valore <span class=\"_ _4\"> </span>e <span class=\"_ _1c\"> </span>gli <span class=\"_ _4\"> </span>utili/(perdite) <span class=\"_ _1c\"> </span>su <span class=\"_ _4\"> </span>cambi <span class=\"_ _1c\"> </span>sono <span class=\"_ _4\"> </span>rilevati<span class=\"_ _17\"></span> nell\u2019util<span class=\"_ _0\"></span>e/(perdita) de<span class=\"_ _0\"></span>ll\u2019esercizi<span class=\"_ _0\"></span>o. <span class=\"_ _0\"></span>Le <span class=\"_ _17\"></span>altre va<span class=\"_ _17\"></span>riazioni <span class=\"_ _17\"></span>del fair<span class=\"ff1\"> <span class=\"_ _17\"></span>value de<span class=\"_ _17\"></span>llo st<span class=\"_ _0\"></span>rumento <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>rilevate </span>tra le <span class=\"_ _0\"></span>altre comp<span class=\"_ _17\"></span>onenti di conto<span class=\"_ _17\"></span> economico co<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>plessivo <span class=\"_ _0\"></span>(OCI). A<span class=\"_ _17\"></span>l momento dell<span class=\"_ _17\"></span>\u2019eliminazione contabile <span class=\"_ _1c\"> </span>dello <span class=\"_ _1c\"> </span>strumento,<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span>tutti <span class=\"_ _1c\"> </span>gli <span class=\"_ _1c\"> </span>utili/(perdite) <span class=\"_ _1c\"> </span>accumulati<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span>a <span class=\"_ _1c\"> </span>OCI <span class=\"_ _1c\"> </span>saranno <span class=\"_ _1c\"> </span>riclassificati nell\u2019util<span class=\"_ _0\"></span>e/(perdita) dell\u2019esercizi<span class=\"_ _17\"></span>o<span class=\"_ _6\"></span><span class=\"ff1\">. </span>3)<span class=\"ls0\"> <span class=\"_ _51\"> </span>Fair Value Through Profit Or<span class=\"_ _0\"></span> Loss in via residu<span class=\"_ _17\"></span>ale, <span class=\"_ _6\"></span>ovvero quan<span class=\"_ _17\"></span>do: </span>a.<span class=\"ls0\"> <span class=\"_ _5c\"> </span>non sono rispettati i criteri<span class=\"_ _0\"></span> precedentemente<span class=\"_ _17\"></span> descritti ovvero; </span>b.<span class=\"ls0\"> <span class=\"_ _5c\"> </span>nel caso in cui si eserciti <span class=\"_ _17\"></span>la f<span class=\"_ _6\"></span>air value option<span class=\"_ _0\"></span>. </span>Gli <span class=\"_ _19\"> </span>strumenti <span class=\"_ _19\"></span>finanziari <span class=\"_ _12\"></span>classificati <span class=\"_ _19\"> </span>in <span class=\"_ _19\"> </span>tale <span class=\"_ _1f\"> </span>categ<span class=\"_ _0\"></span>oria <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>inizialmente <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>successivamen<span class=\"_ _17\"></span>te rilevati  al <span class=\"_ _1c\"> </span>f<span class=\"_ _6\"></span>air  value. <span class=\"_ _1c\"> </span>I  costi <span class=\"_ _1c\"> </span>dell\u2019operazione  e <span class=\"_ _1c\"> </span>le <span class=\"_ _1c\"> </span>variazioni <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>fair <span class=\"_ _1c\"> </span>value  sono <span class=\"_ _1c\"> </span>rilevati nell\u2019util<span class=\"_ _0\"></span>e/(perdita) dell\u2019esercizi<span class=\"_ _17\"></span>o.<span class=\"_ _82\"> </span>Perdite per ridu<span class=\"_ _0\"></span>zione di valore L'IFRS 9 sostituisce il<span class=\"_ _0\"></span> modello della \u2018perdita sostenuta\u2019<span class=\"_ _0\"></span> (\u2018incurred loss\u2019) previsto dallo<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>IAS 39 con un modello prevision<span class=\"_ _17\"></span>ale della \u2018perdita attesa su crediti\u2019 (\u2018expected credi<span class=\"_ _17\"></span>t loss\u2019 o \u2018ECL\u2019). Il modello <span class=\"_ _7\"> </span>presuppone <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>livello <span class=\"_ _7\"> </span>significativo <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>valutazione <span class=\"_ _7\"> </span>in <span class=\"_ _2\"> </span>merito <span class=\"_ _7\"> </span>all'impatto <span class=\"_ _7\"> </span>dei cambiamenti dei <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>attori economici<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>sull'ECL che<span class=\"_ _17\"></span> saranno ponderati in base <span class=\"_ _17\"></span>alle probabilit\u00e0. Il modello di perdita per riduzi<span class=\"_ _0\"></span>one di valore si applica alle attivit\u00e0 finanziarie valutate<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>al costo ammortizzato <span class=\"_ _12\"></span>o <span class=\"_ _19\"> </span>al <span class=\"_ _19\"> </span>FVOCI, <span class=\"_ _12\"></span>fatta <span class=\"_ _19\"> </span>eccezione <span class=\"_ _19\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _19\"> </span>i <span class=\"_ _19\"></span>titoli <span class=\"_ _19\"></span>di <span class=\"_ _12\"></span>capitale <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>le <span class=\"_ _19\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _19\"> </span>derivanti <span class=\"_ _12\"></span>da contratti con i clien<span class=\"_ _0\"></span>ti. Il <span class=\"_ _12\"></span>principio <span class=\"_ _12\"></span>prevede <span class=\"_ _12\"></span>che <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>fondi <span class=\"_ _19\"></span>a <span class=\"_ _12\"></span>copertura <span class=\"_ _3\"></span>su <span class=\"_ _19\"></span>crediti <span class=\"_ _12\"></span>siano <span class=\"_ _12\"></span>valutati <span class=\"_ _12\"></span>utilizzando <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>seguenti approcci <span class=\"_ _4\"> </span>metodologici<span class=\"_ _0\"></span>: <span class=\"_ _5\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_ _4\"> </span>\u201cGeneral <span class=\"_ _4\"> </span>deterioration <span class=\"_ _4\"> </span>method\u201d <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>il <span class=\"_ _5\"> </span>\u201cSimpli<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>ied <span class=\"_ _4\"> </span>approach\u201d<span class=\"_ _0\"></span>; <span class=\"_ _4\"> </span>in particolare: \u2022<span class=\"ff1\"> <span class=\"_ _1a\"> </span></span>ll <span class=\"_ _12\"> </span>\u201cGeneral <span class=\"_ _3\"></span>deterioration <span class=\"_ _15\"></span>m<span class=\"_ _6\"></span>ethod\u201d <span class=\"_ _15\"></span>r<span class=\"_ _6\"></span>ichiede <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>classificazione <span class=\"_ _3\"></span>in <span class=\"_ _12\"></span>tre <span class=\"_ _3\"></span>stage <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>strumenti finanziari <span class=\"_ _6\"></span>inclusi nel <span class=\"_ _6\"></span>perimetro <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>applicazione <span class=\"_ _6\"></span>dell\u2019<span class=\"_ _17\"></span>I<span class=\"_ _6\"></span>FRS <span class=\"_ _6\"></span>9. <span class=\"_ _6\"></span>I <span class=\"_ _6\"></span>tre <span class=\"_ _6\"></span>stage <span class=\"_ _6\"></span>riflettono <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>livello di deterioramento <span class=\"_ _12\"></span>della <span class=\"_ _19\"></span>qu<span class=\"_ _0\"></span>alit\u00e0 <span class=\"_ _19\"> </span>del <span class=\"_ _12\"></span>credito <span class=\"_ _19\"> </span>dal <span class=\"_ _12\"></span>m<span class=\"_ _6\"></span>omento<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>in <span class=\"_ _12\"></span>cui <span class=\"_ _19\"> </span>lo <span class=\"_ _19\"> </span>strumen<span class=\"_ _17\"></span>to <span class=\"_ _19\"> </span>finan<span class=\"_ _6\"></span>ziario <span class=\"_ _19\"></span>\u00e8 acquisito e compo<span class=\"_ _17\"></span>rt<span class=\"_ _6\"></span>ano <span class=\"_ _0\"></span>una differente <span class=\"_ _0\"></span>modalit\u00e0 di cal<span class=\"_ _0\"></span>colo dell\u2019E<span class=\"_ _0\"></span>CL;<span class=\"_ _6\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _1a\"> </span></span>ll \u201cSi<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>plified <span class=\"_ _17\"></span>approach\u201d <span class=\"_ _17\"></span>prevede, pe<span class=\"_ _17\"></span>r i <span class=\"_ _17\"></span>crediti <span class=\"_ _17\"></span>commerciali, <span class=\"_ _17\"></span>contract <span class=\"_ _17\"></span>asset <span class=\"_ _0\"></span>e <span class=\"_ _17\"></span>crediti <span class=\"_ _17\"></span>derivanti da <span class=\"_ _6\"></span>contratti <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>leasing, <span class=\"_ _6\"></span>l\u2019adozione <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>alcune <span class=\"_ _14\"></span>sempl<span class=\"_ _17\"></span>ificazioni, <span class=\"_ _14\"></span>al <span class=\"_ _6\"></span>fine <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>evitare <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>le <span class=\"_ _14\"></span>entit\u00e0 siano <span class=\"_ _14\"></span>costrette <span class=\"_ _14\"></span>a <span class=\"_ _15\"></span>monito<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>are <span class=\"_ _14\"></span>i <span class=\"_ _15\"></span>cambia<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>enti <span class=\"_ _14\"></span>nel <span class=\"_ _14\"></span>rischio <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>cred<span class=\"_ _6\"></span>ito, <span class=\"_ _14\"></span>cos\u00ec <span class=\"_ _14\"></span>come <span class=\"_ _15\"></span>previs<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o <span class=\"_ _14\"></span>dal modello <span class=\"_ _21\"> </span>generale. <span class=\"_ _21\"> </span>La <span class=\"_ _21\"> </span>rilevazione <span class=\"_ _21\"> </span>della <span class=\"_ _21\"> </span>perdita <span class=\"_ _21\"> </span>secondo <span class=\"_ _21\"> </span>l\u2019approccio <span class=\"_ _21\"> </span>semplificato <span class=\"_ _1f\"> </span>deve essere <span class=\"_ _6\"></span>lifetime, <span class=\"_ _14\"></span>pertanto <span class=\"_ _6\"></span>non <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _6\"></span>r<span class=\"_ _6\"></span>ichies<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _14\"></span>stage <span class=\"_ _6\"></span>allocation. <span class=\"_ _14\"></span>Per <span class=\"_ _6\"></span>tale <span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>ipologi<span class=\"_ _0\"></span>a, <span class=\"_ _14\"></span>pertanto, <span class=\"_ _6\"></span>i crediti sono<span class=\"_ _17\"></span> suddivisi per <span class=\"_ _17\"></span>cluster omogenei,<span class=\"_ _17\"></span> con riferimenti <span class=\"_ _0\"></span>ai quali<span class=\"_ _17\"></span> sono successi<span class=\"_ _0\"></span>vamente determinati, <span class=\"_ _14\"></span>per <span class=\"_ _14\"></span>ogni <span class=\"_ _14\"></span>cluster, <span class=\"_ _14\"></span>i <span class=\"_ _15\"></span>parame<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ri <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>riferimento <span class=\"_ _14\"></span>(PD, <span class=\"_ _14\"></span>LGD, <span class=\"_ _14\"></span>ed <span class=\"_ _14\"></span>EAD) <span class=\"_ _14\"></span>per <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>calcolo delle lifetime expec<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ed credi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span> losses utili<span class=\"_ _17\"></span>zzando le informazioni disponibi<span class=\"_ _0\"></span>li. Nei <span class=\"_ _21\"> </span>casi <span class=\"_ _21\"> </span>in <span class=\"_ _8\"> </span>cui <span class=\"_ _21\"> </span>trova <span class=\"_ _8\"> </span>appl<span class=\"_ _0\"></span>icazione <span class=\"_ _21\"> </span>il <span class=\"_ _21\"> </span>General <span class=\"_ _21\"> </span>Deterioration <span class=\"_ _21\"> </span>Method, <span class=\"_ _21\"> </span>come <span class=\"_ _21\"> </span>anticipato, <span class=\"_ _21\"> </span>gli strumenti finanziari <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>classificati <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>tre <span class=\"_ _6\"></span>stage <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>funzione <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>deterioramento <span class=\"_ _6\"></span>della qualit\u00e0 creditizia tra la<span class=\"_ _0\"></span> data della rileva<span class=\"_ _0\"></span>zione inizial<span class=\"_ _17\"></span>e e <span class=\"_ _6\"></span>quell<span class=\"_ _17\"></span>a di <span class=\"_ _6\"></span>valutazi<span class=\"ls1\">one:</span> \u2022<span class=\"ff1\"> <span class=\"_ _3b\"> </span>Stage <span class=\"_ _3\"></span>1: <span class=\"_ _3\"></span>comprende <span class=\"_ _15\"></span>tutte <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _15\"></span>finanziarie <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>esame <span class=\"_ _15\"></span>al <span class=\"_ _3\"></span>momento <span class=\"_ _12\"></span>della <span class=\"_ _15\"></span>loro <span class=\"_ _3\"></span>prima </span>rilevazione <span class=\"_ _16\"></span>(data <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>rilevazione <span class=\"_ _16\"></span>iniziale) <span class=\"_ _16\"></span>a <span class=\"_ _17\"></span>prescindere <span class=\"_ _16\"></span>da <span class=\"_ _16\"></span>paramenti <span class=\"_ _16\"></span>qualitativi <span class=\"_ _16\"></span>(es.: <span class=\"_ _16\"></span>rating) e <span class=\"_ _17\"></span>ad eccezion<span class=\"_ _0\"></span>e <span class=\"_ _17\"></span>di situazi<span class=\"_ _0\"></span>oni <span class=\"_ _17\"></span>con evi<span class=\"_ _0\"></span>denze <span class=\"_ _17\"></span>oggettive <span class=\"_ _17\"></span>di impai<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ment. <span class=\"_ _17\"></span>Permangono <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>stage 1, in fase di valutazi<span class=\"_ _0\"></span>one successiva,<span class=\"_ _0\"></span> tutti gli strum<span class=\"_ _17\"></span>enti f<span class=\"_ _6\"></span>inanziari ch<span class=\"_ _17\"></span>e non hanno avuto un aumento <span class=\"_ _6\"></span>significativo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>rischio <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>credito r<span class=\"_ _6\"></span>ispett<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>alla <span class=\"_ _14\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>rilevazione <span class=\"_ _6\"></span>inizial<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>o <span class=\"_ _14\"></span>che abbiano  un <span class=\"_ _1c\"> </span>basso <span class=\"_ _1c\"> </span>rischio  di <span class=\"_ _1c\"> </span>credito <span class=\"_ _1c\"> </span>alla  data <span class=\"_ _1c\"> </span>di <span class=\"_ _1c\"> </span>riferimento. <span class=\"_ _1c\"> </span>Per  tali <span class=\"_ _1c\"> </span>attivit\u00e0  sono riconosciute <span class=\"_ _21\"> </span>le  perdite <span class=\"_ _21\"> </span>su <span class=\"_ _8\"> </span>crediti <span class=\"_ _8\"> </span>attese <span class=\"_ _21\"> </span>nei  pr<span class=\"_ _0\"></span>ossimi <span class=\"_ _21\"> </span>12  mesi <span class=\"_ _21\"> </span>(<span class=\"_ _6\"></span>12-month <span class=\"_ _21\"> </span>ECL)  che<span class=\"_ _17\"></span> rappresentano <span class=\"_ _19\"> </span>le <span class=\"_ _1f\"> </span>perdite <span class=\"_ _1f\"> </span>att<span class=\"_ _6\"></span>ese <span class=\"_ _19\"> </span>in <span class=\"_ _1f\"> </span>considerazione <span class=\"_ _1f\"> </span>della <span class=\"_ _19\"> </span>possibilit\u00e0 <span class=\"_ _1f\"> </span>che <span class=\"_ _1f\"> </span>si <span class=\"_ _21\"> </span>verifichino<span class=\"_ _82\"> </span>eventi di default nei prossimi 12 mesi. Gli interess<span class=\"_ _0\"></span>i degli strumenti finanziari compresi in stage 1 <span class=\"_ _17\"></span>sono calcolati sul<span class=\"_ _17\"></span> valore contabile <span class=\"_ _17\"></span>al lordo del<span class=\"_ _0\"></span>le eventuali<span class=\"_ _0\"></span> svalutazioni <span class=\"_ _17\"></span>sull\u2019asset;<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _3b\"> </span>Stage <span class=\"_ _17\"></span>2: <span class=\"_ _17\"></span>comprende <span class=\"_ _17\"></span>gli <span class=\"_ _17\"></span>strumenti <span class=\"_ _16\"></span>finanziari <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>hanno <span class=\"_ _16\"></span>avut<span class=\"_ _6\"></span>o <span class=\"_ _17\"></span>un <span class=\"_ _16\"></span>aumento <span class=\"_ _17\"></span>significativo <span class=\"_ _17\"></span>del </span>rischio <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>credito <span class=\"_ _15\"></span>r<span class=\"_ _6\"></span>ispetto<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _15\"></span>di <span class=\"_ _3\"></span>rilevazione <span class=\"_ _15\"></span>inizial<span class=\"_ _17\"></span>e, <span class=\"_ _3\"></span>ma <span class=\"_ _3\"></span>che <span class=\"_ _15\"></span>non <span class=\"_ _3\"></span>hanno <span class=\"_ _15\"></span>evidenze oggettive di<span class=\"_ _17\"></span> impairme<span class=\"_ _0\"></span>nt. <span class=\"_ _17\"></span>Per tali <span class=\"_ _17\"></span>attivit\u00e0 son<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>iconosciute <span class=\"_ _17\"></span>solo le <span class=\"_ _17\"></span>perdite <span class=\"_ _17\"></span>su crediti <span class=\"_ _17\"></span>attese derivanti <span class=\"_ _12\"> </span>da <span class=\"_ _19\"> </span>tutti <span class=\"_ _12\"> </span>i <span class=\"_ _19\"> </span>possibili<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>eventi <span class=\"_ _12\"> </span>di <span class=\"_ _19\"> </span>default <span class=\"_ _12\"> </span>lungo <span class=\"_ _19\"> </span>l\u2019intera <span class=\"_ _12\"> </span>vita <span class=\"_ _19\"> </span>attesa <span class=\"_ _12\"> </span>dello <span class=\"_ _12\"> </span>st<span class=\"_ _6\"></span>rumento<span class=\"_ _17\"></span> finanziario <span class=\"_ _6d\"></span>(<span class=\"_ _6\"></span>Lifetime<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>ECL). <span class=\"_ _16\"></span>Gli <span class=\"_ _17\"></span>interessi<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>degli <span class=\"_ _16\"></span>strumenti <span class=\"_ _6d\"></span>finanziari <span class=\"_ _17\"></span>comp<span class=\"_ _0\"></span>resi <span class=\"_ _16\"></span>in <span class=\"_ _17\"></span>stage<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>2 <span class=\"_ _16\"></span>sono calcolati sul valore<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>contabil<span class=\"_ _17\"></span>e al <span class=\"_ _6\"></span>lordo delle event<span class=\"ff7\">u<span class=\"_ _0\"></span>ali svalutazioni sul<span class=\"_ _0\"></span>l\u2019asset;<span class=\"ff1\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _30\"> </span>Stage <span class=\"_ _15\"></span>3: <span class=\"_ _15\"></span>comprende <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _14\"></span>finanziarie <span class=\"_ _15\"></span>che <span class=\"_ _15\"></span>hanno <span class=\"_ _15\"></span>evidenze <span class=\"_ _15\"></span>oggettive <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>default <span class=\"_ _15\"></span>alla </span>data <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>valutazione. <span class=\"_ _15\"></span>Per <span class=\"_ _15\"></span>tali <span class=\"_ _15\"></span>attivit\u00e0, <span class=\"_ _15\"></span>sono <span class=\"_ _15\"></span>riconosciute <span class=\"_ _15\"></span>solo <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>perdite <span class=\"_ _15\"></span>su <span class=\"_ _15\"></span>crediti <span class=\"_ _15\"></span>attese derivanti da tu<span class=\"_ _0\"></span>tti i possibili<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>eventi di default lungo<span class=\"_ _0\"></span> l\u2019intera vita<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>attesa del<span class=\"_ _0\"></span>lo strumento. <span class=\"ff1\"> </span>Disponibilit\u00e0 l<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>quide e <span class=\"_ _0\"></span>mezzi equivalent<span class=\"_ _0\"></span>i  Le <span class=\"_ _4\"> </span>disponibili<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _4\"> </span>liquide <span class=\"_ _4\"> </span>e <span class=\"_ _5\"> </span>mezzi <span class=\"_ _4\"> </span>equivalenti <span class=\"_ _1c\"> </span>sono <span class=\"_ _4\"> </span>contabilizzate <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>fair <span class=\"_ _5\"> </span>value <span class=\"_ _1c\"> </span><span class=\"lsc\">e </span>comprendono <span class=\"_ _4\"> </span>i <span class=\"_ _5\"> </span>depositi <span class=\"_ _4\"> </span>bancari, <span class=\"_ _5\"> </span>il <span class=\"_ _4\"> </span>denaro <span class=\"_ _5\"> </span>in <span class=\"_ _4\"> </span>cassa <span class=\"_ _5\"> </span>e <span class=\"_ _4\"> </span>altri <span class=\"_ _5\"> </span>valori <span class=\"_ _4\"> </span>equivalenti <span class=\"_ _4\"> </span>nonch\u00e9 investimenti <span class=\"_ _1f\"> </span>con  scaden<span class=\"_ _17\"></span>ze <span class=\"_ _8\"> </span>entro <span class=\"_ _21\"> </span>tre <span class=\"_ _21\"> </span>mesi <span class=\"_ _8\"> </span>dall<span class=\"_ _17\"></span>a  data <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>acquisto, <span class=\"_ _21\"> </span>ossia <span class=\"_ _21\"> </span>quei <span class=\"_ _21\"> </span>valori <span class=\"_ _8\"> </span>che<span class=\"_ _17\"></span> possiedono <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>requisiti <span class=\"_ _12\"></span>della <span class=\"_ _12\"></span>disponibilit\u00e0 <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>vista <span class=\"_ _12\"></span>o <span class=\"_ _19\"></span>a <span class=\"_ _12\"></span>brevissimo <span class=\"_ _12\"></span>termine, <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>bu<span class=\"_ _6\"></span>on <span class=\"_ _12\"></span>esito <span class=\"_ _12\"></span>e dell\u2019assenza<span class=\"_ _0\"></span> di spese per la riscossi<span class=\"_ _0\"></span>one<span class=\"ff1\">. </span>Le disponibil<span class=\"_ _0\"></span>it\u00e0 in valuta estera sono <span class=\"_ _17\"></span>valutate al tasso di cambi<span class=\"_ _0\"></span>o di fine anno<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span> Strumenti finanzia<span class=\"_ _17\"></span>ri derivati Il <span class=\"_ _15\"></span>Gruppo <span class=\"_ _15\"></span>utilizza <span class=\"_ _15\"></span>strumenti <span class=\"_ _15\"></span>finanziari <span class=\"_ _15\"></span>derivati, <span class=\"_ _15\"></span>util<span class=\"_ _0\"></span>izzati <span class=\"_ _15\"></span>con <span class=\"_ _15\"></span>l\u2019intento <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>copertura, <span class=\"_ _15\"></span>al fine di ridurre<span class=\"_ _0\"></span> il rischio di cambi<span class=\"_ _0\"></span>o, di tasso e<span class=\"_ _0\"></span> di variazioni<span class=\"_ _0\"></span> nei prezzi di merc<span class=\"_ _17\"></span>ato.<span class=\"_ _6\"></span> Tutti gli strumenti<span class=\"_ _17\"></span> f<span class=\"_ _6\"></span>inanzi<span class=\"_ _17\"></span>ari derivati sono valutati e contabil<span class=\"_ _0\"></span>izzati al <span class=\"ff6\">fair value</span>. Le <span class=\"_ _12\"> </span>operazioni <span class=\"_ _19\"> </span>che <span class=\"_ _12\"> </span>soddisfano <span class=\"_ _12\"> </span>i <span class=\"_ _19\"> </span>requisiti <span class=\"_ _12\"> </span>per <span class=\"_ _12\"> </span>l\u2019applicazi<span class=\"_ _0\"></span>one <span class=\"_ _12\"> </span>dell\u2019<span class=\"ffd\">\u201chedge <span class=\"_ _19\"> </span><span class=\"ff6\">accounting</span>\u201d<span class=\"ff1\"> </span></span>sono <span class=\"_ _12\"></span>classificate <span class=\"_ _12\"></span>come <span class=\"_ _12\"></span>operazioni <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>copertura, <span class=\"_ _12\"></span>mentre <span class=\"_ _12\"></span>le <span class=\"_ _19\"> </span>altre, <span class=\"_ _12\"></span>anche <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>f<span class=\"_ _6\"></span>inalizzate <span class=\"_ _12\"></span>alla gestione <span class=\"_ _4\"> </span>dei <span class=\"_ _4\"> </span>rischi, <span class=\"_ _1c\"> </span>sono <span class=\"_ _4\"> </span>designate <span class=\"_ _4\"> </span>come <span class=\"_ _1c\"> </span>aventi <span class=\"_ _4\"> </span>scopo <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>negoziazione. <span class=\"_ _4\"> </span>Pertan<span class=\"_ _0\"></span>to, <span class=\"_ _4\"> </span>in conseguenza<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>della <span class=\"_ _21\"> </span>mancata <span class=\"_ _1f\"> </span>presenza, <span class=\"_ _1f\"> </span>alla <span class=\"_ _1f\"> </span>data <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>sottoscrizione,<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>alcuni <span class=\"_ _1f\"> </span>dei <span class=\"_ _1f\"> </span>r<span class=\"_ _6\"></span>equisiti<span class=\"_ _0\"></span> formali <span class=\"_ _14\"></span>richiesti <span class=\"_ _14\"></span>dagli <span class=\"_ _14\"></span>IFRS, <span class=\"_ _14\"></span>le <span class=\"_ _14\"></span>variazioni <span class=\"_ _14\"></span>del <span class=\"_ _15\"></span><span class=\"ff6\">fair <span class=\"_ _14\"></span>value</span> <span class=\"_ _14\"></span>relativo <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>tali <span class=\"_ _15\"></span>ope<span class=\"_ _0\"></span>razioni <span class=\"_ _6\"></span>in <span class=\"_ _15\"></span>strumen<span class=\"_ _0\"></span>ti derivati sono rileva<span class=\"_ _0\"></span>te a conto econo<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ico. Per <span class=\"_ _8\"> </span>gli <span class=\"_ _21\"> </span>str<span class=\"_ _6\"></span>umenti <span class=\"_ _21\"> </span>derivati <span class=\"_ _21\"> </span>che  soddisfano <span class=\"_ _21\"> </span>i <span class=\"_ _8\"> </span>requisi<span class=\"_ _0\"></span>ti <span class=\"_ _8\"> </span>per <span class=\"_ _8\"> </span>essere <span class=\"_ _8\"> </span>classi<span class=\"_ _0\"></span>ficati <span class=\"_ _8\"> </span>come<span class=\"_ _0\"></span> strumenti <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>copertura, <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>successive <span class=\"_ _6\"></span>variazioni <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span><span class=\"ff6\">fair <span class=\"_ _6\"></span>value</span> <span class=\"_ _14\"></span>sono <span class=\"_ _6\"></span>contabil<span class=\"_ _17\"></span>izzate <span class=\"_ _14\"></span>seguendo gli specifici crite<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>i di segu<span class=\"_ _0\"></span>ito indicati.<span class=\"_ _82\"> </span>Relativamente <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>ciascun <span class=\"_ _6\"></span>st<span class=\"_ _6\"></span>rumen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>finanziario <span class=\"_ _6\"></span>derivato <span class=\"_ _14\"></span>qualificato<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>per <span class=\"_ _14\"></span>la <span class=\"_ _6\"></span>rilevazione come strumento di <span class=\"_ _6\"></span>copertura, \u00e8 documentata la <span class=\"_ _6\"></span>sua relazione con <span class=\"_ _6\"></span>l\u2019oggetto della copertura, compresi gl<span class=\"_ _0\"></span>i obiettivi<span class=\"_ _17\"></span> di gestione <span class=\"_ _17\"></span>del rischio, <span class=\"_ _17\"></span>la strategia di<span class=\"_ _0\"></span> copertu<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>e i <span class=\"_ _17\"></span>metodi per la <span class=\"_ _17\"></span>verifica dell\u2019efficacia. <span class=\"_ _0\"></span>L\u2019efficacia <span class=\"_ _17\"></span>di ciascuna copertura <span class=\"_ _0\"></span>\u00e8 v<span class=\"_ _17\"></span>erifica<span class=\"ff1\">t<span class=\"_ _6\"></span>a sia <span class=\"_ _0\"></span>al momen<span class=\"_ _17\"></span>to di accensione, si<span class=\"_ _17\"></span>a </span>durante <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>sua <span class=\"_ _14\"></span>vita. <span class=\"_ _6\"></span>Generalmente<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>una <span class=\"_ _14\"></span>copertura <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>considerata <span class=\"_ _6\"></span>altamente <span class=\"_ _6\"></span>\u201cefficace\u201d <span class=\"_ _6\"></span>se, <span class=\"_ _6\"></span>sia all\u2019inizi<span class=\"_ _0\"></span>o che durante la<span class=\"_ _17\"></span> sua vita, i cambia<span class=\"_ _17\"></span>me<span class=\"_ _6\"></span><span class=\"ff1\">nti del<span class=\"_ _17\"></span> <span class=\"_ _6\"></span><span class=\"ff6\">fair value<span class=\"_ _0\"></span> <span class=\"ff1\">(</span>fair value<span class=\"_ _0\"></span> hedge<span class=\"ff1\">) o<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dei flussi<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span> </span></span></span>cassa  attesi  nel  futuro  (<span class=\"ff6\">cash <span class=\"_ _1c\"> </span>flow  hedge<span class=\"ff7\">)  dell\u2019elemento  coperto  sono  sostanzialment<span class=\"_ _0\"></span>e </span></span>compensati dai ca<span class=\"_ _17\"></span>mbiamenti del <span class=\"ff6\">fair value</span> dello st<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>umento di coper<span class=\"_ _17\"></span>tura. Quando la <span class=\"_ _0\"></span>copertura <span class=\"_ _17\"></span>riguarda le va<span class=\"_ _17\"></span>riazioni di <span class=\"ff6\">fair <span class=\"_ _17\"></span>value<span class=\"ff1\"> di attivit\u00e0<span class=\"_ _17\"></span> o passivit\u00e0<span class=\"_ _17\"></span> iscritte in </span></span>bilancio (<span class=\"ff6\">fair value hedge</span>), sia <span class=\"_ _6\"></span>le variazioni del <span class=\"ff6\">fair value</span> <span class=\"_ _6\"></span>dello strumento di copertura, sia le variazioni dell<span class=\"_ _17\"></span>\u2019oggetto della copertura sono impu<span class=\"_ _17\"></span>tate al conto economico<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span><span class=\"ff1\"> </span>Nel <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>di <span class=\"_ _12\"></span>copertura <span class=\"_ _15\"></span>finalizzate <span class=\"_ _12\"></span>a <span class=\"_ _3\"></span>neutralizzare<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>il <span class=\"_ _3\"></span>rischio <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span>variazioni<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>nei <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>di cassa <span class=\"_ _3\"></span>originati <span class=\"_ _3\"></span>dall\u2019esecuzione <span class=\"_ _15\"></span>futura <span class=\"_ _3\"></span>di <span class=\"_ _12\"></span>obbligazi<span class=\"_ _17\"></span>oni <span class=\"_ _12\"></span>contrattualmen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e <span class=\"_ _3\"></span>definite <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di riferimento <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>bilancio <span class=\"_ _17\"></span>(<span class=\"_ _6\"></span><span class=\"ff6\">cash <span class=\"_ _17\"></span>flow <span class=\"_ _17\"></span>hedge<span class=\"ff1\">), le <span class=\"_ _16\"></span>variazioni <span class=\"_ _17\"></span>del <span class=\"ff6\">fair <span class=\"_ _17\"></span>value<span class=\"ff1\"> <span class=\"_ _17\"></span>dello <span class=\"_ _17\"></span>str<span class=\"_ _6\"></span>umento <span class=\"_ _17\"></span>derivato </span></span></span></span>registrate <span class=\"_ _16\"></span>successivame<span class=\"_ _17\"></span>nte <span class=\"_ _17\"></span>alla <span class=\"_ _17\"></span>prima <span class=\"_ _16\"></span>rilevazione <span class=\"_ _16\"></span>sono <span class=\"_ _17\"></span>contabilizzate<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> <span class=\"_ _16\"></span>limitatamente <span class=\"_ _16\"></span>alla <span class=\"_ _17\"></span>sola quota <span class=\"_ _14\"></span>efficace, <span class=\"_ _6\"></span>nella <span class=\"_ _14\"></span>voce <span class=\"_ _6\"></span>\u201c<span class=\"_ _6\"></span>Riserve\u201d <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span>patrimonio <span class=\"_ _14\"></span><span class=\"ff1\">netto, <span class=\"_ _14\"></span>economico <span class=\"_ _6\"></span>complessivo<span class=\"lsd\">. <span class=\"_ _6\"></span></span>Quando </span>si mani<span class=\"_ _17\"></span>festano gli<span class=\"_ _17\"></span> effetti <span class=\"_ _17\"></span>economici <span class=\"_ _17\"></span>originati <span class=\"ff7\">dal<span class=\"_ _0\"></span>l\u2019oggetto <span class=\"_ _17\"></span>della cop<span class=\"_ _0\"></span>ertura<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> l<span class=\"_ _0\"></span>a <span class=\"_ _17\"></span>riserva \u00e8<span class=\"_ _17\"></span> riversata<span class=\"_ _17\"></span> </span>a <span class=\"_ _16\"></span>Conto <span class=\"_ _17\"></span>Economico <span class=\"_ _16\"></span>fra <span class=\"_ _17\"></span>le <span class=\"_ _16\"></span>componenti <span class=\"_ _17\"></span>finanziarie<span class=\"lsd\">. <span class=\"_ _16\"></span><span class=\"ls0\">Qualora <span class=\"_ _16\"></span>la <span class=\"_ _17\"></span>copertura <span class=\"_ _17\"></span>non <span class=\"_ _6d\"></span>sia <span class=\"_ _17\"></span>perfettamente </span></span>efficace, <span class=\"_ _21\"> </span>la <span class=\"_ _21\"> </span>variazione <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span><span class=\"ff6\">fair <span class=\"_ _21\"> </span>value</span>  de<span class=\"_ _0\"></span>llo <span class=\"_ _21\"> </span>strumento <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>copertura, <span class=\"_ _1f\"> </span>riferibile <span class=\"_ _21\"> </span>alla <span class=\"_ _21\"> </span>porzione inefficace dello stesso, \u00e8 immediatamen<span class=\"_ _0\"></span>te rilevata a conto economico. Se, durante la vita di<span class=\"_ _0\"></span> uno <span class=\"_ _14\"></span>strumento <span class=\"_ _6\"></span>derivato, <span class=\"_ _6\"></span>il <span class=\"_ _14\"></span>manifestarsi <span class=\"_ _14\"></span>dei <span class=\"_ _14\"></span>flussi <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>cassa <span class=\"_ _14\"></span>previsti <span class=\"_ _14\"></span>e <span class=\"_ _14\"></span>oggetto <span class=\"_ _6\"></span>della <span class=\"_ _14\"></span>copertura non <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>pi\u00f9 <span class=\"_ _1f\"> </span>co<span class=\"ff7\">nsiderato <span class=\"_ _19\"> </span>altamente <span class=\"_ _19\"> </span>probabile, <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>quota <span class=\"_ _19\"> </span>della <span class=\"_ _19\"> </span>voce <span class=\"_ _19\"> </span>\u201cRiserve\u201d <span class=\"_ _19\"> </span>relativa <span class=\"_ _1f\"> </span>a <span class=\"_ _19\"> </span>ta<span class=\"_ _6\"></span></span>le<span class=\"_ _17\"></span> strumento <span class=\"_ _15\"></span>viene <span class=\"_ _12\"></span>immedi<span class=\"_ _17\"></span>atamente <span class=\"_ _3\"></span>riversata <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>dell\u2019esercizio. <span class=\"_ _15\"></span>Viceversa, nel <span class=\"_ _19\"></span>caso <span class=\"_ _12\"></span>lo <span class=\"_ _19\"> </span>strumento <span class=\"_ _19\"></span>d<span class=\"_ _0\"></span>erivato <span class=\"_ _19\"></span>sia <span class=\"_ _12\"></span>ceduto <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>non <span class=\"_ _12\"></span>sia <span class=\"_ _19\"> </span>pi\u00f9 <span class=\"_ _19\"> </span>qualificabi<span class=\"_ _0\"></span>le <span class=\"_ _19\"> </span>come <span class=\"_ _12\"></span>strumento <span class=\"_ _19\"></span>di<span class=\"_ _17\"></span> copertura <span class=\"_ _3\"></span>efficace, <span class=\"_ _15\"></span>la <span class=\"_ _12\"></span>parte <span class=\"_ _15\"></span>della <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201cRiserve\u201d <span class=\"_ _3\"></span>rappresentativa <span class=\"_ _3\"></span>le <span class=\"_ _15\"></span>variazio<span class=\"ff1\">ni <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span> </span>dello <span class=\"_ _19\"> </span>st<span class=\"_ _6\"></span>rumento, <span class=\"_ _19\"> </span>sino <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>quel <span class=\"_ _1f\"> </span>momento <span class=\"_ _1f\"> </span>rilevata, <span class=\"_ _19\"> </span>viene <span class=\"_ _1f\"> </span>mantenuta <span class=\"_ _1f\"> </span>quale <span class=\"_ _19\"> </span>componente <span class=\"_ _1f\"> </span>del patrimonio <span class=\"_ _6d\"></span>netto <span class=\"_ _16\"></span>ed <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _16\"></span>riversata <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>conto <span class=\"_ _16\"></span>economico <span class=\"_ _6d\"></span>seguendo <span class=\"_ _16\"></span>il <span class=\"_ _16\"></span>criterio <span class=\"_ _16\"></span>di <span class=\"_ _6d\"></span>classificazione <span class=\"_ _6d\"></span>sopra descritto,  contestual<span class=\"_ _17\"></span>mente  al  manifestarsi  del<span class=\"_ _17\"></span>l\u2019operazione <span class=\"_ _1c\"> </span><span class=\"ff1\">originariamen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e  oggetto  della<span class=\"_ _17\"></span> </span>copertura. Nel determinare<span class=\"_ _17\"></span> il <span class=\"_ _6\"></span><span class=\"ff6\">fair val<span class=\"_ _17\"></span>ue<span class=\"ff1\"> <span class=\"_ _6\"></span>degli s<span class=\"_ _0\"></span>trumenti finanzi<span class=\"_ _17\"></span>ari sono state utilizzate<span class=\"_ _17\"></span> tecniche di </span></span>pricing<span class=\"ff1\"> <span class=\"_ _14\"></span>al <span class=\"_ _15\"></span>fine <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>determinare <span class=\"_ _14\"></span>il <span class=\"_ _15\"></span>valore <span class=\"_ _14\"></span>attuale <span class=\"_ _15\"></span>dei <span class=\"_ _14\"></span>flussi <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>cassa <span class=\"_ _15\"></span>futuri <span class=\"_ _14\"></span>agli <span class=\"_ _15\"></span>stessi <span class=\"_ _14\"></span>attribuibili </span>mediante <span class=\"_ _14\"></span>l\u2019utilizzo <span class=\"_ _15\"></span>dell<span class=\"_ _0\"></span>e <span class=\"_ _15\"></span>curve <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>mercato <span class=\"_ _14\"></span>in <span class=\"_ _15\"></span>essere <span class=\"_ _14\"></span>alla <span class=\"_ _15\"></span>data <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>valutazione. <span class=\"_ _14\"></span>\u00c8 <span class=\"_ _15\"></span>stata <span class=\"_ _14\"></span>inoltre<span class=\"_ _82\"> </span>valorizzata <span class=\"_ _12\"></span>la <span class=\"_ _3\"></span>componente <span class=\"_ _12\"></span>relativa <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>rischio <span class=\"_ _3\"></span>inadempimento <span class=\"_ _3\"></span>(proprio <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>della <span class=\"_ _3\"></span>controparte) utilizzando una <span class=\"_ _0\"></span>metodologia deno<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>inata <span class=\"ff6\">spreadd<span class=\"_ _0\"></span>ed curve<span class=\"ff1\">. </span></span>Livelli gerarchici<span class=\"_ _0\"></span> di valutazione<span class=\"_ _17\"></span> del fair value In <span class=\"_ _6\"></span>relazione <span class=\"_ _6\"></span>alle attivit\u00e0 <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>passivit\u00e0 finanziarie <span class=\"_ _6\"></span>rilevate <span class=\"_ _6\"></span>nell<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>Situazione <span class=\"_ _6\"></span>Pat<span class=\"_ _0\"></span>rimoniale-<span class=\"_ _82\"> </span>Finanziaria al <span class=\"_ _6\"></span><span class=\"ff6\">fair <span class=\"_ _6\"></span>value<span class=\"ff7\">, l\u2019IFRS <span class=\"_ _6\"></span>13 <span class=\"_ _6\"></span>richiede che <span class=\"_ _6\"></span>tali <span class=\"_ _6\"></span>valori <span class=\"_ _6\"></span>siano classificati sulla <span class=\"_ _6\"></span>base <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>una<span class=\"_ _17\"></span> </span></span>gerarchia <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>livelli <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>rifletta <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>significativit\u00e0 <span class=\"_ _17\"></span>degli <span class=\"_ _17\"></span>input <span class=\"_ _17\"></span>utilizzati <span class=\"_ _17\"></span>nella <span class=\"_ _17\"></span>determinazione <span class=\"_ _17\"></span>del <span class=\"_ _0\"></span><span class=\"ff6\">fair </span>value<span class=\"ff1\">. Si distinguono<span class=\"_ _17\"></span> i seguenti livelli<span class=\"_ _17\"></span>:<span class=\"_ _6\"></span> </span>\u2022<span class=\"ff1\"> <span class=\"_ _18\"> </span><span class=\"fc0\">Livello 1: <span class=\"_ _14\"></span>determinazi<span class=\"_ _0\"></span>one <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span><span class=\"ff6\">fair <span class=\"_ _6\"></span>value</span> <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>base <span class=\"_ _6\"></span>a prezzi <span class=\"_ _6\"></span>quotati <span class=\"_ _6\"></span>in m<span class=\"_ _6\"></span>ercati attivi <span class=\"_ _6\"></span>per </span></span>le  attivi<span class=\"_ _0\"></span>t\u00e0  o<span class=\"_ _17\"></span>  per <span class=\"_ _8\"> </span>le  passi<span class=\"_ _17\"></span>vit\u00e0  identiche  <span class=\"ff7\">a<span class=\"_ _17\"></span>  cui  l<span class=\"_ _0\"></span>\u2019entit\u00e0 <span class=\"_ _8\"> </span>pu\u00f2 <span class=\"_ _21\"> </span>accedere  al<span class=\"_ _17\"></span>la  data <span class=\"_ _8\"> </span>di </span>valutazione; \u2022<span class=\"ff1\"> <span class=\"_ _18\"> </span><span class=\"fc0\">Livello <span class=\"_ _6d\"></span>2: <span class=\"_ _17\"></span>determinazion<span class=\"_ _0\"></span>e <span class=\"_ _6d\"></span>del<span class=\"ff6\"> <span class=\"_ _17\"></span>fair <span class=\"_ _16\"></span>value <span class=\"_ _16\"></span><span class=\"ff1\">in <span class=\"_ _16\"></span>base <span class=\"_ _16\"></span>a <span class=\"_ _6d\"></span>input <span class=\"_ _16\"></span>diversi <span class=\"_ _16\"></span>da <span class=\"_ _16\"></span>prezzi <span class=\"_ _6d\"></span>quotati <span class=\"_ _16\"></span>inclusi </span></span></span></span>nel  \u201cLivello  1\u201d  ma  che<span class=\"_ _0\"></span>  sono  osservabili<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>direttamente  (prezzi)<span class=\"_ _0\"></span>  o  indirettamente<span class=\"_ _17\"></span> (derivati dai prez<span class=\"_ _0\"></span>zi) per le at<span class=\"_ _0\"></span>tivit\u00e0 o per le passi<span class=\"_ _0\"></span>vit\u00e0; \u2022<span class=\"ff1\"> <span class=\"_ _18\"> </span><span class=\"fc0\">Livello <span class=\"_ _14\"></span>3: <span class=\"_ _14\"></span>determ<span class=\"_ _6\"></span>inazion<span class=\"_ _17\"></span>e <span class=\"_ _15\"></span>del <span class=\"_ _14\"></span><span class=\"ff6\">fair <span class=\"_ _15\"></span>value</span> <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>base <span class=\"_ _14\"></span>a <span class=\"_ _15\"></span>modelli<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>valutazione <span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>cui <span class=\"_ _14\"></span>input </span></span>non sono osservabil<span class=\"_ _0\"></span>i per le attivit\u00e0<span class=\"_ _17\"></span> o per le passivit\u00e0. Per l<span class=\"_ _0\"></span>\u2019identificazion<span class=\"_ _0\"></span>e del<span class=\"_ _17\"></span> livell<span class=\"_ _17\"></span>o gerarchico <span class=\"_ _17\"></span>di val<span class=\"_ _0\"></span>utazione <span class=\"_ _17\"></span>del <span class=\"ff6\">fair<span class=\"_ _17\"></span> value,<span class=\"ff1\"> <span class=\"_ _17\"></span>si rin<span class=\"_ _17\"></span>via alle <span class=\"_ _17\"></span>note </span></span>relative alle attivi<span class=\"_ _0\"></span>t\u00e0 che sono valutate<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>al <span class=\"ff6\">fair value</span>.<span class=\"_ _17\"></span> Benefici per i dipende<span class=\"_ _17\"></span>nti La <span class=\"_ _6\"></span>passivit\u00e0 relativa <span class=\"_ _6\"></span>ai <span class=\"_ _6\"></span>benefici riconosciuti <span class=\"_ _6\"></span>ai dipendenti <span class=\"_ _6\"></span>ed <span class=\"_ _6\"></span>erogati <span class=\"_ _6\"></span>in coincidenza <span class=\"_ _6\"></span>o successivamente <span class=\"_ _15\"></span>alla <span class=\"_ _15\"></span>cessazione <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>rapporto <span class=\"_ _3\"></span>di <span class=\"_ _15\"></span>lavoro <span class=\"_ _15\"></span>e <span class=\"_ _3\"></span>relativa <span class=\"_ _3\"></span>a <span class=\"_ _15\"></span>programmi <span class=\"_ _15\"></span>a <span class=\"_ _3\"></span>benefici definiti <span class=\"_ _6\"></span>(TFR), <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>netto <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>eventuali <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>al <span class=\"_ _14\"></span>servizio <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>piano, <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _14\"></span>determinata <span class=\"_ _6\"></span>sulla <span class=\"_ _6\"></span>base di ipotesi attuarial<span class=\"_ _0\"></span>i stimando l\u2019ammon<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>are dei ben<span class=\"_ _17\"></span>efici futuri che i dipendenti hanno <span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>aturato<span class=\"_ _17\"></span> alla <span class=\"_ _16\"></span>data <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>riferimento. <span class=\"_ _6d\"></span>La <span class=\"_ _17\"></span>passivit\u00e0 <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _16\"></span>rilevata <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>competenza <span class=\"_ _16\"></span>lungo <span class=\"_ _16\"></span>il <span class=\"_ _17\"></span>periodo <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>maturazione del diritto.  Relativamente<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>al T<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>attamento <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>Fine <span class=\"_ _17\"></span>Rapporto, <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>seguito <span class=\"_ _17\"></span>alle <span class=\"_ _17\"></span>modifiche <span class=\"_ _17\"></span>apportate <span class=\"_ _17\"></span>alla disciplina<span class=\"_ _0\"></span> dalla <span class=\"_ _17\"></span>Legge 27 dicemb<span class=\"_ _17\"></span>re 2006, n<span class=\"_ _17\"></span>. 296 e<span class=\"_ _17\"></span> successivi Dec<span class=\"_ _17\"></span>reti e <span class=\"_ _0\"></span>Regol<span class=\"_ _0\"></span>amenti at<span class=\"_ _0\"></span>tuativi (\u2018Riforma Previdenzi<span class=\"_ _17\"></span>ale\u2019) emanati nei primi <span class=\"_ _0\"></span>mesi del 2007, si<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>segnala che<span class=\"_ _0\"></span>:<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _54\"> </span><span class=\"fc0\">il TFR maturato al 31 dicembre 2006 con<span class=\"_ _17\"></span>tinua ad essere considerato un pian<span class=\"_ _0\"></span>o a </span></span>benefici definiti;<span class=\"_ _0\"></span>  \u2022<span class=\"ff1\"> <span class=\"_ _54\"> </span><span class=\"fc0\">il <span class=\"_ _12\"></span>TFR <span class=\"_ _3\"></span>maturato <span class=\"_ _3\"></span>a <span class=\"_ _12\"></span>partire <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>1\u00b0 <span class=\"_ _12\"></span>gennaio<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>2007, <span class=\"_ _3\"></span>per <span class=\"_ _12\"></span>le <span class=\"_ _3\"></span>aziende <span class=\"_ _3\"></span>italiane <span class=\"_ _3\"></span>con <span class=\"_ _12\"></span>un </span></span>numero <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>dipendenti <span class=\"_ _6d\"></span>superiore <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>50 <span class=\"_ _16\"></span>unit\u00e0, <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _16\"></span>considerato<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>un <span class=\"_ _16\"></span>piano <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>contribuzione definita. La determinazione del<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>valore attuale degli impeg<span class=\"_ _0\"></span>ni del Gruppo \u00e8 effettuata da attua<span class=\"_ _0\"></span>ri esterni <span class=\"_ _14\"></span>con <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>\u201cmetodo <span class=\"_ _14\"></span>della <span class=\"_ _14\"></span>proiezione <span class=\"_ _14\"></span>unitaria <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>cr<span class=\"_ _6\"></span>edito\u201d<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>(<span class=\"_ _6\"></span><span class=\"ff6\">Projected <span class=\"_ _14\"></span>Unit <span class=\"_ _14\"></span>Credit <span class=\"_ _14\"></span>Method<span class=\"ff1 ls7\">). </span></span>Con <span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>ale <span class=\"_ _6\"></span>m<span class=\"_ _6\"></span>etodo,<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>passivit\u00e0 <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _14\"></span>proiettata <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>futuro <span class=\"_ _6\"></span>per <span class=\"_ _14\"></span>determinare <span class=\"_ _14\"></span>il <span class=\"_ _14\"></span>probabil<span class=\"_ _17\"></span>e <span class=\"_ _15\"></span>ammontar<span class=\"_ _0\"></span>e da <span class=\"_ _16\"></span>pagare <span class=\"_ _16\"></span>al <span class=\"_ _6d\"></span>m<span class=\"_ _6\"></span>omento<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>della <span class=\"_ _6d\"></span>r<span class=\"_ _6\"></span>isoluzion<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>rapporto <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>lavoro <span class=\"_ _16\"></span>ed <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _16\"></span>poi <span class=\"_ _16\"></span>attualizzata, <span class=\"_ _16\"></span>scontando i <span class=\"_ _19\"> </span>futuri <span class=\"_ _19\"> </span>flussi <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>cassa <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>un <span class=\"_ _19\"> </span>t<span class=\"_ _6\"></span>asso <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>interesse <span class=\"_ _19\"></span>pari <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>quello <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>obbligazioni <span class=\"_ _19\"> </span>(<span class=\"_ _6\"></span><span class=\"ff6\">high <span class=\"_ _19\"> </span>quality </span>corporate<span class=\"ff1\">) <span class=\"_ _14\"></span>emesse <span class=\"_ _6\"></span>nella <span class=\"_ _14\"></span>valuta <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>cui <span class=\"_ _14\"></span>la <span class=\"_ _15\"></span>passi<span class=\"_ _17\"></span>vit\u00e0 <span class=\"_ _15\"></span>sa<span class=\"_ _0\"></span>r\u00e0 <span class=\"_ _14\"></span>liquidata, <span class=\"_ _14\"></span>per <span class=\"_ _14\"></span>tener <span class=\"_ _14\"></span>conto <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>tempo </span>che <span class=\"_ _14\"></span>trascorrer\u00e0 <span class=\"_ _14\"></span>prima <span class=\"_ _14\"></span>dell\u2019effettivo <span class=\"_ _14\"></span>pagamento.<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>Il <span class=\"_ _14\"></span>calcolo <span class=\"_ _14\"></span>t<span class=\"_ _6\"></span>iene <span class=\"_ _14\"></span>conto <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>TFR <span class=\"_ _14\"></span>maturato <span class=\"_ _14\"></span>per prestazioni <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>lavoro <span class=\"_ _5\"> </span>gi\u00e0 <span class=\"_ _5\"> </span>effettuate <span class=\"_ _5\"> </span>ed <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _5\"> </span>basato <span class=\"_ _5\"> </span>su <span class=\"_ _5\"> </span>ipotesi <span class=\"_ _5\"> </span>attuariali <span class=\"_ _5\"> </span>che <span class=\"_ _5\"> </span>r<span class=\"_ _6\"></span>iguardano<span class=\"_ _17\"></span> principalmente<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _15\"></span>tasso <span class=\"_ _15\"></span>d<span class=\"_ _17\"></span>i <span class=\"_ _15\"></span>interesse, <span class=\"_ _15\"></span>che <span class=\"_ _15\"></span>riflette<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>i<span class=\"_ _6\"></span>l <span class=\"_ _15\"></span>rendimento<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>mercato<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _14\"></span>t<span class=\"_ _6\"></span>itoli <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>aziende<span class=\"_ _0\"></span> primarie <span class=\"_ _4\"> </span>con <span class=\"_ _1c\"> </span>scadenza <span class=\"_ _4\"> </span>coerente <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>quella <span class=\"_ _1c\"> </span>attesa <span class=\"_ _4\"> </span>dell\u2019obbligazi<span class=\"_ _0\"></span>one <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>il <span class=\"_ _5\"> </span><span class=\"ff6\">turnover<span class=\"ff1\"> <span class=\"_ _4\"> </span>dei<span class=\"_ _17\"></span> </span></span>dipendenti. Per <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>quote <span class=\"_ _3\"></span>di <span class=\"_ _12\"></span>TFR <span class=\"_ _12\"></span>destinate <span class=\"_ _12\"></span>alla <span class=\"_ _3\"></span>previdenza <span class=\"_ _12\"></span>integra<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>iva <span class=\"_ _12\"></span>ovvero <span class=\"_ _3\"></span>al <span class=\"_ _12\"></span>fondo <span class=\"_ _3\"></span>I<span class=\"_ _6\"></span>NPS <span class=\"_ _3\"></span>a partire <span class=\"_ _6\"></span>dalla data <span class=\"_ _6\"></span>di opzione esercitata <span class=\"_ _6\"></span>dal dipendente, <span class=\"_ _6\"></span>il Gruppo <span class=\"_ _6\"></span>non \u00e8 <span class=\"_ _6\"></span>debitore delle <span class=\"_ _6\"></span>quote di <span class=\"_ _17\"></span>TFR <span class=\"_ _17\"></span>maturate <span class=\"_ _16\"></span>dopo <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>31 <span class=\"_ _17\"></span>dicembre <span class=\"_ _16\"></span>2006 <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>pertanto <span class=\"_ _17\"></span>nel <span class=\"_ _17\"></span>calcolo <span class=\"_ _16\"></span>attuariale <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>TFR <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _0\"></span>esclusa<span class=\"_ _17\"></span> la componente <span class=\"_ _0\"></span>relativa all<span class=\"_ _0\"></span>a dinamica salariale futu<span class=\"_ _17\"></span>ra. Gli <span class=\"_ _0\"></span>utili <span class=\"_ _17\"></span>e le<span class=\"_ _17\"></span> perdite <span class=\"_ _17\"></span>attuariali, <span class=\"_ _17\"></span>definiti <span class=\"_ _0\"></span>quale <span class=\"_ _17\"></span>differenza <span class=\"_ _17\"></span>tra i<span class=\"_ _0\"></span>l <span class=\"_ _17\"></span>valore di <span class=\"_ _17\"></span>bilancio <span class=\"_ _17\"></span>della <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _17\"></span>ed il valore <span class=\"_ _6\"></span>attuale degli <span class=\"_ _6\"></span>impegni del Gruppo <span class=\"_ _6\"></span>a f<span class=\"_ _6\"></span>ine periodo, dovuta al m<span class=\"_ _6\"></span>odificarsi dei <span class=\"_ _6\"></span>parametr<span class=\"_ _0\"></span>i attuariali <span class=\"_ _16\"></span>utilizzati <span class=\"_ _16\"></span>in <span class=\"_ _17\"></span>precedenza, <span class=\"_ _16\"></span>sono <span class=\"_ _16\"></span>imputati <span class=\"_ _17\"></span>direttamente<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>nelle <span class=\"_ _17\"></span>altre <span class=\"_ _16\"></span>componenti <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>Conto Economico compl<span class=\"_ _0\"></span>essivo. La componente fina<span class=\"_ _0\"></span>nziaria \u00e8 invece iscrit<span class=\"_ _17\"></span>ta nel Conto Economico nell<span class=\"_ _17\"></span>a voce proventi ed oneri finanziari.<span class=\"_ _82\"> </span>Fondi  I Fondi <span class=\"_ _17\"></span>riguardano costi<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>oneri di<span class=\"_ _17\"></span> natura determi<span class=\"_ _17\"></span>nata e di <span class=\"_ _0\"></span>esistenza <span class=\"_ _17\"></span>certa o probabi<span class=\"_ _17\"></span>le che <span class=\"_ _19\"> </span>alla <span class=\"_ _1f\"> </span>data <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>chiusura <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>periodo <span class=\"_ _1f\"> </span>sono <span class=\"_ _1f\"> </span>indeterminati <span class=\"_ _19\"> </span>nell\u2019ammontar<span class=\"_ _0\"></span>e <span class=\"_ _1f\"> </span>o <span class=\"_ _19\"> </span>nella <span class=\"_ _1f\"> </span>data <span class=\"_ _1f\"> </span>di sopravvenienza.<span class=\"ffb fc1\"> </span>Gli <span class=\"_ _14\"></span>accantonamen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>ai <span class=\"_ _14\"></span>f<span class=\"_ _6\"></span>ondi<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>sono <span class=\"_ _14\"></span>rilevati <span class=\"_ _14\"></span>quando,<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>alla <span class=\"_ _6\"></span>data <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>riferimento, <span class=\"_ _6\"></span>esiste <span class=\"_ _14\"></span>una obbligazion<span class=\"_ _0\"></span>e legale o <span class=\"_ _6\"></span>impli<span class=\"_ _17\"></span>cita, <span class=\"_ _6\"></span>che deriva da un evento passato, e sia probabil<span class=\"_ _17\"></span>e <span class=\"_ _6\"></span>un esborso di <span class=\"_ _6\"></span>risorse <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>soddisfare l'obbligazione <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>l\u2019ammontare <span class=\"_ _6\"></span>di t<span class=\"_ _6\"></span>ale <span class=\"_ _6\"></span>esborso sia <span class=\"_ _14\"></span>stimabil<span class=\"_ _0\"></span>e. <span class=\"_ _6\"></span>Quando l\u2019effetto <span class=\"_ _6\"></span>f<span class=\"_ _6\"></span>inanziario <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span>tempo <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _6\"></span>significativo <span class=\"_ _14\"></span>e <span class=\"_ _14\"></span>le <span class=\"_ _14\"></span>date <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>pagamento<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>delle <span class=\"_ _14\"></span>obbligazioni<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>sono attendibilme<span class=\"ff7\">nte <span class=\"_ _a\"> </span>stimabili, <span class=\"_ _22\"> </span>l\u2019accantonamento <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _22\"> </span>oggetto <span class=\"_ _22\"> </span>di <span class=\"_ _22\"> </span>attualizzazio<span class=\"_ _17\"></span>ne; <span class=\"_ _22\"> </span>l'incremento </span>dell'accantonamen<span class=\"_ _0\"></span>to dov<span class=\"_ _17\"></span>uto al trascor<span class=\"_ _0\"></span>rere del <span class=\"_ _17\"></span>tempo \u00e8 ri<span class=\"_ _0\"></span>levato co<span class=\"_ _0\"></span>me onere<span class=\"_ _17\"></span> finanziario. Se <span class=\"_ _0\"></span>la passivit\u00e0 <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _14\"></span>relativa <span class=\"_ _15\"></span>ad <span class=\"_ _14\"></span>attivit\u00e0 <span class=\"_ _14\"></span>materiali, <span class=\"_ _14\"></span>il <span class=\"_ _14\"></span>fondo <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _15\"></span>rilevato <span class=\"_ _6\"></span>in <span class=\"_ _15\"></span>controparti<span class=\"_ _0\"></span>ta <span class=\"_ _14\"></span>all\u2019att<span class=\"_ _6\"></span><span class=\"ff1\">ivit\u00e0 <span class=\"_ _14\"></span>a <span class=\"_ _15\"></span>cui <span class=\"_ _14\"></span>si </span>riferisce; <span class=\"_ _21\"> </span>la  ri<span class=\"_ _0\"></span>levazione<span class=\"_ _17\"></span>  del<span class=\"_ _0\"></span>l\u2019onere <span class=\"_ _21\"> </span>a  Con<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o <span class=\"_ _8\"> </span>eco<span class=\"_ _17\"></span>nomico  av<span class=\"_ _17\"></span>viene  a<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>traverso <span class=\"_ _21\"> </span>il  p<span class=\"_ _17\"></span>rocesso <span class=\"_ _8\"> </span>di ammortamen<span class=\"_ _0\"></span>to dell\u2019immob<span class=\"_ _0\"></span>ilizzazione material<span class=\"_ _0\"></span>e alla qual<span class=\"_ _0\"></span>e l\u2019onere stesso si<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>riferisce.<span class=\"ff1\"> </span>In <span class=\"_ _16\"></span>presenza <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>un\u2019obbligazione <span class=\"_ _6d\"></span>per <span class=\"_ _17\"></span>smantellamen<span class=\"_ _17\"></span>to <span class=\"_ _17\"></span>e <span class=\"_ _16\"></span>ripristino <span class=\"_ _16\"></span>siti <span class=\"_ _16\"></span>(es. <span class=\"_ _16\"></span>terreni <span class=\"_ _6d\"></span>di <span class=\"_ _16\"></span>cava), \u00e8 <span class=\"_ _12\"> </span>costituito <span class=\"_ _12\"></span>uno <span class=\"_ _3\"></span>specifico <span class=\"_ _12\"> </span>fondo <span class=\"_ _12\"> </span>i <span class=\"_ _12\"> </span>cui <span class=\"_ _12\"> </span>accantona<span class=\"_ _17\"></span>menti <span class=\"_ _12\"> </span>sono <span class=\"_ _12\"> </span>determinati <span class=\"_ _12\"></span>in <span class=\"_ _3\"></span>base <span class=\"_ _12\"> </span>all\u2019utilizzo dell\u2019attivit\u00e0 ma<span class=\"_ _0\"></span>teriale cui si riferisce<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span><span class=\"ff1\"> </span>Contributi I contributi sono rileva<span class=\"_ _0\"></span>ti al <span class=\"ff6\">fair value</span> quando vi \u00e8 la ragionevole certezza<span class=\"_ _0\"></span> che saranno ricevuti e che saranno<span class=\"_ _17\"></span> soddisfatte le condizioni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>previste pe<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span> l\u2019ottenimento<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>degl<span class=\"_ _0\"></span>i stessi.<span class=\"ff1\"> </span>I <span class=\"_ _14\"></span>contributi <span class=\"_ _6\"></span>ricevuti <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>fronte <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>specifici <span class=\"_ _6\"></span>beni <span class=\"_ _14\"></span>il <span class=\"_ _6\"></span>cui <span class=\"_ _14\"></span>valore <span class=\"_ _14\"></span>viene <span class=\"_ _6\"></span>iscritto <span class=\"_ _6\"></span>tra <span class=\"_ _14\"></span>le <span class=\"_ _6\"></span>imm<span class=\"_ _6\"></span>obilizzazi<span class=\"_ _17\"></span>oni sono <span class=\"_ _19\"> </span>rilevati <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>a <span class=\"_ _1f\"> </span>diretta<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>riduzione <span class=\"_ _19\"> </span>delle <span class=\"_ _19\"> </span>immobilizzazion<span class=\"_ _0\"></span>i <span class=\"_ _19\"> </span>stesse <span class=\"_ _1f\"> </span>o <span class=\"_ _19\"> </span>tra <span class=\"_ _19\"> </span>le <span class=\"_ _19\"> </span>altre <span class=\"_ _19\"> </span>passivit\u00e0 <span class=\"_ _19\"> </span>e accreditati <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>Conto <span class=\"_ _1f\"> </span>economico <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>relazione <span class=\"_ _1f\"> </span>al <span class=\"_ _19\"> </span>periodo <span class=\"_ _21\"> </span>di <span class=\"_ _1f\"> </span>ammortamento <span class=\"_ _1f\"> </span>dei <span class=\"_ _1f\"> </span>beni <span class=\"_ _1f\"> </span>cui <span class=\"_ _1f\"> </span>si<span class=\"_ _6\"></span> riferiscono. I <span class=\"_ _21\"> </span>contributi<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>in <span class=\"_ _21\"> </span>conto <span class=\"_ _1f\"> </span>esercizio <span class=\"_ _1f\"> </span>sono <span class=\"_ _1f\"> </span>rilevati <span class=\"_ _21\"> </span>integralmente<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>a <span class=\"_ _21\"> </span>Conto <span class=\"_ _1f\"> </span>economico <span class=\"_ _1f\"> </span>nel momento in cui sono<span class=\"_ _17\"></span> soddisfatte le condizioni<span class=\"_ _0\"></span> di iscrivibi<span class=\"_ _17\"></span>lit\u00e0.<span class=\"_ _6\"></span> Ricavi da contrat<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i con i c<span class=\"_ _0\"></span>lienti  La <span class=\"_ _19\"> </span>Societ\u00e0 <span class=\"_ _12\"></span>rileva <span class=\"_ _19\"> </span>i <span class=\"_ _19\"> </span>ricavi<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>in <span class=\"_ _19\"> </span>modo <span class=\"_ _19\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>trasferimento<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>al <span class=\"_ _19\"> </span>cliente <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>beni<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>e/o <span class=\"_ _19\"> </span>servizi <span class=\"_ _12\"></span>risulti<span class=\"_ _6\"></span> espresso <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>un <span class=\"_ _15\"></span>importo <span class=\"_ _14\"></span>che <span class=\"_ _15\"></span>rifletta <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>corrispettivo <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>cui <span class=\"_ _15\"></span>la <span class=\"_ _14\"></span>Societ\u00e0 <span class=\"_ _15\"></span>ritiene <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>avere <span class=\"_ _15\"></span>diritto quale compenso per<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>il tr<span class=\"_ _0\"></span>asferimento dei<span class=\"_ _0\"></span> beni e/o servizi<span class=\"_ _0\"></span> stessi. La <span class=\"_ _17\"></span>rilevazione <span class=\"_ _17\"></span>dei ricavi<span class=\"_ _17\"></span> avvi<span class=\"_ _17\"></span>ene attrave<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>so <span class=\"_ _17\"></span>i<span class=\"ff7\">l \u201c<span class=\"ff6\">five <span class=\"_ _16\"></span>step <span class=\"_ _17\"></span>model framewo<span class=\"_ _17\"></span>rk<span class=\"ff7 ls7\">\u201d </span><span class=\"ff1\">il <span class=\"_ _17\"></span>quale <span class=\"_ _17\"></span>prevede: </span></span></span>1)<span class=\"ls0\"> <span class=\"_ _51\"> </span><span class=\"ff7 ls9\">l\u2019</span>identificazione del contratto; </span>2)<span class=\"ls0\"> <span class=\"_ _51\"> </span><span class=\"ff7 ls9\">l\u2019</span>identificazione dei beni e servizi ogge<span class=\"_ _0\"></span>tto del cont<span class=\"_ _0\"></span>ratto; </span>3)<span class=\"ls0\"> <span class=\"_ _51\"> </span>la definizione del prezzo del<span class=\"_ _17\"></span>la t<span class=\"_ _6\"></span>ransazione; </span>4)<span class=\"ls0\"> <span class=\"_ _51\"> </span><span class=\"ff7 ls9\">l\u2019</span>allocazione delle obbligazioni contra<span class=\"_ _0\"></span>ttuali della compone<span class=\"_ _17\"></span>nte variabile del prezzo; </span>5)<span class=\"ls0\"> <span class=\"_ _51\"> </span><span class=\"ls9\">il <span class=\"_ _6\"></span></span>trasferimento del<span class=\"_ _0\"></span> controllo. </span>I <span class=\"_ _16\"></span>ricavi <span class=\"_ _17\"></span>sono <span class=\"_ _16\"></span>valutati <span class=\"_ _16\"></span>tenendo <span class=\"_ _17\"></span>conto <span class=\"_ _16\"></span>dei <span class=\"_ _16\"></span>termini <span class=\"_ _16\"></span>contrattuali <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>delle <span class=\"_ _16\"></span>pratiche <span class=\"_ _16\"></span>commerciali abitualmente <span class=\"_ _19\"> </span>applicate <span class=\"_ _19\"> </span>nei <span class=\"_ _19\"> </span>rapporti <span class=\"_ _19\"> </span>con <span class=\"_ _1f\"> </span>i <span class=\"_ _19\"> </span>clienti. <span class=\"_ _19\"> </span>Il <span class=\"_ _1f\"> </span>prezzo <span class=\"_ _19\"> </span>dell\u2019operazione <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _1f\"> </span>l\u2019importo<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>del corrispettivo<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>(che <span class=\"_ _17\"></span>pu\u00f2 <span class=\"_ _17\"></span>includ<span class=\"_ _0\"></span>ere <span class=\"_ _17\"></span>importi <span class=\"_ _16\"></span>f<span class=\"_ _6\"></span>issi<span class=\"_ _0\"></span>, <span class=\"_ _17\"></span>variabil<span class=\"_ _0\"></span>i <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>entrambi) <span class=\"_ _16\"></span>a <span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>ui <span class=\"_ _17\"></span>si <span class=\"_ _16\"></span>r<span class=\"_ _6\"></span>itien<span class=\"_ _0\"></span>e <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>avere <span class=\"_ _16\"></span>diritto in <span class=\"_ _15\"></span>cambio <span class=\"_ _15\"></span>del <span class=\"_ _14\"></span>trasferimento <span class=\"_ _15\"></span>del <span class=\"_ _14\"></span>controllo <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>beni/servizi<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>promessi. <span class=\"_ _14\"></span>Per <span class=\"_ _15\"></span>controllo <span class=\"_ _15\"></span>si <span class=\"_ _15\"></span>intende<span class=\"_ _17\"></span> genericamente <span class=\"_ _4\"> </span>la <span class=\"_ _5\"> </span>capacit\u00e0 <span class=\"_ _4\"> </span>di <span class=\"_ _5\"> </span>decidere <span class=\"_ _4\"> </span>dell\u2019uso <span class=\"_ _5\"> </span>dell\u2019attivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _5\"> </span>(bene/ser<span class=\"_ _17\"></span>vizio) <span class=\"_ _5\"> </span>e <span class=\"_ _5\"> </span>di <span class=\"_ _4\"> </span>t<span class=\"_ _6\"></span>rarne sostanzialmente <span class=\"_ _17\"></span>tutti i be<span class=\"_ _17\"></span>nefici rimanenti. <span class=\"_ _17\"></span>Il corrispettivo<span class=\"_ _17\"></span> totale dei<span class=\"_ _17\"></span> contratti per l<span class=\"_ _17\"></span>a prestazione<span class=\"_ _17\"></span> di <span class=\"_ _16\"></span>servizi <span class=\"_ _17\"></span>viene <span class=\"_ _16\"></span>ripartito <span class=\"_ _16\"></span>tra <span class=\"_ _17\"></span>tutti <span class=\"_ _16\"></span>i <span class=\"_ _17\"></span>servizi <span class=\"_ _16\"></span>sulla <span class=\"_ _16\"></span>base <span class=\"_ _16\"></span>dei <span class=\"_ _17\"></span>prezzi <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>vendita <span class=\"_ _16\"></span>dei <span class=\"_ _17\"></span>relativi <span class=\"_ _16\"></span>servizi <span class=\"_ _16\"></span>come se fossero stati vendu<span class=\"_ _17\"></span>ti singolarmente. N<span class=\"ff7\">ell\u2019ambi<span class=\"_ _0\"></span>to <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>ciascun <span class=\"_ _3\"></span>contratto, <span class=\"_ _12\"> </span>l\u2019elemen<span class=\"_ _17\"></span>to <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>riferimento <span class=\"_ _12\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _12\"> </span>riconosci<span class=\"_ _0\"></span>mento <span class=\"_ _12\"></span>dei </span>ricavi <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>singolo <span class=\"_ _6\"></span>obbligo <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>prestazione <span class=\"_ _6\"></span>(<span class=\"ff6\">performance obbligation</span>). <span class=\"_ _6\"></span>Per <span class=\"_ _6\"></span>ogni <span class=\"_ _6\"></span>obbligazion<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>di fare, <span class=\"_ _15\"></span>separatamente <span class=\"_ _15\"></span>individuata, <span class=\"_ _15\"></span>l\u2019entit\u00e0 <span class=\"_ _3\"></span>rileva <span class=\"_ _15\"></span>i <span class=\"_ _3\"></span>ricavi <span class=\"_ _15\"></span>quando <span class=\"_ _3\"></span>(o <span class=\"_ _15\"></span>m<span class=\"_ _6\"></span>an <span class=\"_ _15\"></span>mano <span class=\"_ _15\"></span>che) <span class=\"_ _3\"></span>adempie l\u2019obbli<span class=\"_ _0\"></span>gazione <span class=\"_ _1c\"> </span>stessa, <span class=\"_ _4\"> </span>trasferendo <span class=\"_ _1c\"> </span>al <span class=\"_ _4\"> </span>cliente <span class=\"_ _1c\"> </span>il  bene/servizio <span class=\"_ _4\"> </span>(ossia <span class=\"_ _1c\"> </span>l\u2019attivit\u00e0) <span class=\"_ _1c\"> </span>promesso. L\u2019attivit\u00e0 \u00e8 trasfe<span class=\"_ _0\"></span>rita quand<span class=\"_ _0\"></span>o (o man mano<span class=\"_ _0\"></span> che<span class=\"ff1\">) il cliente ne acquisi<span class=\"_ _0\"></span>sce il c<span class=\"_ _0\"></span>ontrollo.  </span>Per <span class=\"_ _6\"></span>le obbligazioni di fare <span class=\"_ _6\"></span>adempiute nel <span class=\"_ _6\"></span>corso del tempo <span class=\"_ _6\"></span>i ricavi <span class=\"_ _6\"></span>vengono<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>rilevati nel corso <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>tempo<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>(<span class=\"_ _6\"></span>over<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>the <span class=\"_ _15\"></span>time), <span class=\"_ _15\"></span>valu<span class=\"_ _0\"></span>tando <span class=\"_ _15\"></span>alla <span class=\"_ _14\"></span>fine <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>ogni <span class=\"_ _14\"></span>esercizio <span class=\"_ _15\"></span>i <span class=\"_ _15\"></span>progressi <span class=\"_ _14\"></span>fatti <span class=\"_ _15\"></span>verso l\u2019adempimento completo <span class=\"_ _6\"></span>dell\u2019obbligazi<span class=\"_ _17\"></span>one. <span class=\"_ _14\"></span>Per <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>valutazione <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>progressi possono <span class=\"_ _14\"></span>essere utilizzati modelli basati su dati <span class=\"_ _6\"></span>di input o su <span class=\"_ _6\"></span>dati di output. Il Gruppo utilizza il Metodo basato sugli input (cost-<span class=\"lsd\">to<span class=\"_ _17\"></span><span class=\"ls0\">-<span class=\"_ _6\"></span>cost method). Secondo<span class=\"_ _17\"></span> tale ultima metodologia, i ricavi sono rileva<span class=\"_ _0\"></span>ti sulla </span></span>base degli<span class=\"_ _0\"></span> input impi<span class=\"_ _0\"></span>egati pe<span class=\"_ _0\"></span>r adempiere <span class=\"_ _17\"></span>l\u2019obbligazione <span class=\"_ _0\"></span>fino alla <span class=\"_ _17\"></span>data, rispetto agli<span class=\"_ _0\"></span> input <span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>otali ipotizzati <span class=\"_ _2\"> </span>per <span class=\"_ _2\"> </span>adempiere <span class=\"_ _2\"> </span>l\u2019intera <span class=\"_ _2\"> </span>obbligazione. <span class=\"_ _2\"> </span>Quando <span class=\"_ _2\"> </span>gli <span class=\"_ _2\"> </span>input<span class=\"_ _6\"></span><span class=\"ff1\"> <span class=\"_ _2\"> </span>risultano <span class=\"_ _7\"> </span>distr<span class=\"_ _6\"></span>ibuiti<span class=\"_ _17\"></span> </span>uniformemen<span class=\"_ _0\"></span>te <span class=\"_ _1f\"> </span>nel <span class=\"_ _1f\"> </span>tempo, <span class=\"_ _1f\"> </span>la <span class=\"_ _19\"> </span>Societ\u00e0 <span class=\"_ _1f\"> </span>rileva <span class=\"_ _19\"> </span>i <span class=\"_ _1f\"> </span>corrispondenti <span class=\"_ _1f\"> </span>ricavi <span class=\"_ _19\"> </span>in <span class=\"_ _1f\"> </span>maniera <span class=\"_ _1f\"> </span>lineare. <span class=\"_ _19\"> </span>In determinate <span class=\"_ _15\"></span>circostanze, <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>grado <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valutare <span class=\"_ _3\"></span>ragionevolmente <span class=\"_ _3\"></span>il <span class=\"_ _15\"></span>r<span class=\"_ _6\"></span>isultato<span class=\"_ _17\"></span> dell\u2019obbliga<span class=\"_ _0\"></span>zione di fare, i ricavi<span class=\"_ _0\"></span> vengono rilevati<span class=\"ff1\"> sol<span class=\"_ _0\"></span>o fino a concorrenza<span class=\"_ _17\"></span> dei costi sostenuti. </span>Per le tipolog<span class=\"_ _0\"></span>ie di prodotti e ser<span class=\"_ _0\"></span>vizi prestati si<span class=\"_ _0\"></span> rinvia alla No<span class=\"_ _0\"></span>ta n. 24. Corrispettivi variabi<span class=\"_ _17\"></span>li Se <span class=\"_ _14\"></span>il <span class=\"_ _14\"></span>corrispettivo <span class=\"_ _6\"></span>contrattuale <span class=\"_ _14\"></span>include <span class=\"_ _6\"></span>un <span class=\"_ _14\"></span>importo <span class=\"_ _14\"></span>variabile <span class=\"_ _14\"></span>(ad <span class=\"_ _14\"></span>esempio <span class=\"_ _6\"></span>a <span class=\"_ _14\"></span>seguito <span class=\"_ _15\"></span>di riduzioni, <span class=\"_ _19\"> </span>sconti, <span class=\"_ _1f\"> </span>rimbor<span class=\"_ _0\"></span>si, <span class=\"_ _1f\"> </span>crediti, <span class=\"_ _19\"> </span>concessioni <span class=\"_ _19\"> </span>sul <span class=\"_ _1f\"> </span>prezzo, <span class=\"_ _1f\"> </span>incentivi<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> <span class=\"_ _19\"> </span>premi <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>rendimento, penalit\u00e0 <span class=\"_ _15\"></span>oppure <span class=\"_ _12\"></span>perch\u00e9 <span class=\"_ _15\"></span>il <span class=\"_ _3\"></span>corr<span class=\"_ _6\"></span>ispettivo <span class=\"_ _15\"></span>stesso <span class=\"_ _3\"></span>dipende <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>verificarsi <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>me<span class=\"_ _6\"></span>no <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _12\"></span>evento futuro <span class=\"_ _6\"></span>incerto), <span class=\"_ _6\"></span>l\u2019importo<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>corrispettivo <span class=\"_ _6\"></span>cui <span class=\"_ _6\"></span>si ritiene <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>avere <span class=\"_ _6\"></span>diritto <span class=\"_ _6\"></span>deve essere <span class=\"_ _6\"></span>stimato. <span class=\"_ _6\"></span>Il Gruppo <span class=\"_ _1f\"> </span><span class=\"ff1\">stima <span class=\"_ _1f\"> </span>i <span class=\"_ _1f\"> </span>corrispettivi<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>variabili<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>maniera <span class=\"_ _1f\"> </span>coerente <span class=\"_ _1f\"> </span>per <span class=\"_ _1f\"> </span>fattispecie <span class=\"_ _19\"> </span>simili, <span class=\"_ _1f\"> </span>usando <span class=\"_ _1f\"> </span>il </span>metodo <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>valore <span class=\"_ _16\"></span>atteso <span class=\"_ _16\"></span>o <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>valore <span class=\"_ _17\"></span>dell\u2019i<span class=\"_ _0\"></span>mp<span class=\"ff1\">orto <span class=\"_ _16\"></span>maggiormente <span class=\"_ _16\"></span>probabile; <span class=\"_ _16\"></span>in <span class=\"_ _16\"></span>seguito, <span class=\"_ _16\"></span>include </span>l\u2019importo <span class=\"_ _6\"></span>stimato <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span>corrispettivo <span class=\"_ _6\"></span>variabile <span class=\"_ _14\"></span>nel <span class=\"_ _14\"></span>pre<span class=\"_ _17\"></span>zzo <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>transizi<span class=\"_ _0\"></span>one <span class=\"_ _14\"></span>solo <span class=\"_ _6\"></span>nella <span class=\"_ _6\"></span>misura <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>cui tale importo risul<span class=\"_ _0\"></span>ta altamente p<span class=\"_ _0\"></span>robabile. Presenza di una co<span class=\"_ _17\"></span>mponente finanziaria signi<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>icativa I <span class=\"_ _a\"> </span>ricavi <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>Gruppo <span class=\"_ _a\"> </span>vengono <span class=\"_ _a\"> </span>retti<span class=\"_ _0\"></span>ficati <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>presenza <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>componenti<span class=\"_ _17\"></span> <span class=\"_ _22\"> </span>finanziarie significative, sia <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>stessa risulta <span class=\"_ _6\"></span>finanziata <span class=\"_ _6\"></span>dal proprio <span class=\"_ _6\"></span>cliente <span class=\"_ _6\"></span>(incasso anticipato), sia <span class=\"_ _6\"></span>se lo <span class=\"_ _15\"></span>finanzia <span class=\"_ _15\"></span>(<span class=\"_ _6\"></span>incassi <span class=\"_ _15\"></span>differi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i). <span class=\"_ _15\"></span>La <span class=\"_ _3\"></span>presenza <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>una <span class=\"_ _15\"></span>componente <span class=\"_ _15\"></span>finanziaria <span class=\"_ _15\"></span>significativa <span class=\"_ _15\"></span>vi<span class=\"_ _6\"></span><span class=\"ls1\">ene </span>identificata alla <span class=\"_ _6\"></span>stipula <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>contratto, comparando <span class=\"_ _6\"></span>i r<span class=\"_ _6\"></span>icavi attesi <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>pagamenti<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>ricevere.<span class=\"_ _17\"></span> Essa <span class=\"_ _14\"></span>non <span class=\"_ _14\"></span>viene <span class=\"_ _14\"></span>rilevata <span class=\"_ _14\"></span>se <span class=\"_ _14\"></span>tra <span class=\"_ _14\"></span>il <span class=\"_ _14\"></span>m<span class=\"_ _6\"></span>omento<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>trasferimento <span class=\"_ _6\"></span>del <span class=\"_ _15\"></span>bene/ser<span class=\"_ _17\"></span>vizio <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>momento del pagamento inte<span class=\"_ _17\"></span>rcorre un periodo di tempo<span class=\"_ _17\"></span> inferiore ai 12 mes<span class=\"ls9\">i.</span> Costi per l\u2019ottenimen<span class=\"_ _17\"></span>to e l\u2019adempimento del<span class=\"_ _0\"></span> contratto<span class=\"ff6\"> </span>Il <span class=\"_ _16\"></span>Gruppo <span class=\"_ _17\"></span>capitalizza <span class=\"_ _16\"></span>i <span class=\"_ _16\"></span>costi <span class=\"_ _17\"></span>sostenuti <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>l\u2019ottenimento <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>contratto <span class=\"_ _16\"></span>e <span class=\"_ _16\"></span>che <span class=\"_ _17\"></span>non <span class=\"_ _16\"></span>avrebbe sostenuto  s<span class=\"_ _0\"></span>e  non  l<span class=\"_ _17\"></span>o  avesse  o<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>tenuto<span class=\"_ _0\"></span>  (es.  co<span class=\"_ _17\"></span>mmissioni  di  ven<span class=\"_ _0\"></span>dita),<span class=\"_ _17\"></span>  quando  prevede<span class=\"_ _17\"></span>  di recuperarli. <span class=\"_ _6d\"></span>Il <span class=\"_ _16\"></span>Gruppo <span class=\"_ _16\"></span>capitalizza <span class=\"_ _16\"></span>i <span class=\"_ _16\"></span>costi <span class=\"_ _16\"></span>sostenuti <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>l\u2019adempimento <span class=\"_ _6d\"></span>del <span class=\"_ _16\"></span>contratto <span class=\"_ _16\"></span>solo <span class=\"_ _16\"></span>quando<span class=\"_ _0\"></span> questi <span class=\"_ _15\"></span>sono <span class=\"_ _14\"></span>direttamente <span class=\"_ _14\"></span>correlati <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>contra<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>to, <span class=\"_ _14\"></span>consentono <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>dispor<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>e <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>nuove <span class=\"_ _15\"></span>e <span class=\"_ _14\"></span>m<span class=\"_ _6\"></span>aggiori<span class=\"_ _17\"></span> risorse per gli<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>adempimenti fu<span class=\"_ _0\"></span>turi e si prevede<span class=\"_ _17\"></span> che tali costi saranno recuperati. Proventi e oneri<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>finanziari  I proventi e gli oneri <span class=\"_ _17\"></span>finanziari sono rilevati<span class=\"_ _0\"></span> per competenza<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>sulla base<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>degli<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>interessi maturati sul valore<span class=\"_ _17\"></span> netto delle relative attivit\u00e0 e<span class=\"_ _0\"></span> passivit\u00e0 finanziarie<span class=\"_ _17\"></span> utilizzando il tasso di interesse effet<span class=\"_ _0\"></span>tivo, utilizzando cio\u00e8<span class=\"_ _0\"></span> il tasso di in<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>eresse che<span class=\"_ _0\"></span> rende finanziariamente<span class=\"_ _0\"></span> equivalenti tutti i <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>lussi in <span class=\"_ _0\"></span>entrata ed in uscita<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>che c<span class=\"_ _0\"></span>ompongono una dete<span class=\"_ _17\"></span>rminata operazione.<span class=\"_ _82\"> </span>Dividendi I <span class=\"_ _1c\"> </span>dividendi <span class=\"_ _1c\"> </span>sono <span class=\"_ _1c\"> </span>rilevati <span class=\"_ _4\"> </span>quando <span class=\"_ _1c\"> </span>\u00e8 <span class=\"_ _1c\"> </span>stabilito <span class=\"_ _1c\"> </span>il <span class=\"_ _1c\"> </span>diritto <span class=\"_ _4\"> </span>degli <span class=\"_ _1c\"> </span>azionisti <span class=\"_ _1c\"> </span>a <span class=\"_ _1c\"> </span>ricevere <span class=\"_ _1c\"> </span>il pagamento <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>normalmente <span class=\"_ _3\"></span>corrisponde <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>delibera <span class=\"_ _3\"></span>assembleare <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>distribuzione <span class=\"_ _3\"></span>degli stessi. La dist<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ibuzione di<span class=\"_ _17\"></span> dividendi a terzi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>viene qui<span class=\"_ _17\"></span>ndi registrata come pas<span class=\"_ _17\"></span>sivit\u00e0 nel Bilancio nel periodo in cui la<span class=\"_ _17\"></span> distribuzione viene approvata<span class=\"_ _17\"></span> dall\u2019Assemblea degli Azi<span class=\"_ _0\"></span>onisti.<span class=\"ff1\"> </span>I<span class=\"_ _82\"> </span>mposte Le <span class=\"_ _15\"></span>imposte <span class=\"_ _15\"></span>correnti <span class=\"_ _15\"></span>sul<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>reddito <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>periodo <span class=\"_ _15\"></span>sono <span class=\"_ _14\"></span>determinate <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>base <span class=\"_ _15\"></span>alla <span class=\"_ _15\"></span>stima <span class=\"_ _15\"></span>del reddito <span class=\"_ _17\"></span>imponibile <span class=\"_ _17\"></span>e i<span class=\"_ _0\"></span>n <span class=\"_ _17\"></span>conformit\u00e0 <span class=\"_ _17\"></span>alle <span class=\"_ _17\"></span>disposizioni <span class=\"_ _16\"></span>in vigore; <span class=\"_ _16\"></span>si tiene <span class=\"_ _16\"></span>conto, <span class=\"_ _0\"></span>inol<span class=\"_ _0\"></span>tre, <span class=\"_ _17\"></span>degli ef<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>etti derivanti <span class=\"_ _19\"> </span>dall\u2019attivazione <span class=\"_ _19\"> </span>nell\u2019ambito <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>alcune <span class=\"_ _1f\"> </span>societ\u00e0 <span class=\"_ _19\"> </span>del <span class=\"_ _1f\"> </span>Gruppo <span class=\"_ _1f\"> </span>d<span class=\"ff1\">el <span class=\"_ _1f\"> </span>consolida<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o <span class=\"_ _19\"> </span>f<span class=\"_ _6\"></span>iscale<span class=\"_ _17\"></span> </span>nazionale. Le <span class=\"_ _14\"></span>imposte<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>differite <span class=\"_ _6\"></span>attive <span class=\"_ _14\"></span>e <span class=\"_ _6\"></span>passive <span class=\"_ _14\"></span>sono <span class=\"_ _6\"></span>calcolate <span class=\"_ _14\"></span>sulle <span class=\"_ _6\"></span>differenze <span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>empo<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>anee <span class=\"_ _6\"></span>tra <span class=\"_ _14\"></span>i valori <span class=\"_ _3\"></span>patrimoniali<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>iscritti <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>Bilancio <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>corrispondenti <span class=\"_ _3\"></span>valori <span class=\"_ _15\"></span>riconosciuti <span class=\"_ _3\"></span>ai <span class=\"_ _12\"></span>fini <span class=\"_ _15\"></span>fiscali, <span class=\"_ _3\"></span>in base alle aliquote fiscal<span class=\"_ _0\"></span>i e alla normativa fiscale v<span class=\"_ _17\"></span>igenti o sosta<span class=\"_ _6\"></span>nzialmente <span class=\"_ _17\"></span>in vigore alla data di riferimento del<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>bilancio. L\u2019iscrizione <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>attivit\u00e0 <span class=\"_ _1f\"> </span>per <span class=\"_ _21\"> </span>imposte <span class=\"_ _1f\"> </span><span class=\"ff1\">differite <span class=\"_ _1f\"> </span>\u00e8 <span class=\"_ _21\"> </span>effettuata <span class=\"_ _1f\"> </span>quando <span class=\"_ _1f\"> </span>il <span class=\"_ _1f\"> </span>loro <span class=\"_ _21\"> </span>recupero <span class=\"_ _1f\"> </span>\u00e8 </span>probabile, cio\u00e8 quando si prevede che po<span class=\"_ _17\"></span>ssano rendersi disponibili<span class=\"_ _0\"></span> in futuro imponibili fiscali sufficienti a recup<span class=\"_ _0\"></span>erare l\u2019attivit\u00e0<span class=\"_ _0\"></span>.<span class=\"ff1\"> </span>La <span class=\"_ _15\"></span>recuperabilit\u00e0 <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>imposte <span class=\"_ _15\"></span>differite <span class=\"_ _15\"></span>attive <span class=\"_ _15\"></span>viene <span class=\"_ _15\"></span>riesaminat<span class=\"_ _0\"></span>a <span class=\"_ _15\"></span>ad <span class=\"_ _15\"></span>ogni<span class=\"_ _6\"></span> chiusura di period<span class=\"_ _0\"></span>o. Le <span class=\"_ _3\"></span>imposte <span class=\"_ _3\"></span>correnti <span class=\"_ _15\"></span>e <span class=\"_ _12\"></span>differite <span class=\"_ _15\"></span>sono <span class=\"_ _3\"></span>rilevate <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>Conto <span class=\"_ _3\"></span>economico, <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>eccezione <span class=\"_ _3\"></span>di quelle <span class=\"_ _14\"></span>r<span class=\"_ _6\"></span>elative <span class=\"_ _14\"></span>a <span class=\"_ _15\"></span>voci <span class=\"_ _15\"></span>diretta<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ente <span class=\"_ _14\"></span>addebitate <span class=\"_ _15\"></span>o <span class=\"_ _14\"></span>accreditate <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>Pa<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>rimonio <span class=\"_ _14\"></span>netto <span class=\"_ _15\"></span>attraverso<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>il conto <span class=\"_ _19\"> </span>economico <span class=\"_ _19\"> </span>complessivo,<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>nei <span class=\"_ _19\"> </span>cui <span class=\"_ _19\"> </span>casi <span class=\"_ _1f\"> </span>l\u2019effetto <span class=\"_ _19\"> </span>fiscale <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>riconosciuto <span class=\"_ _1f\"> </span>dire<span class=\"ff1\">ttamente <span class=\"_ _19\"> </span>a </span>Patrimonio <span class=\"_ _12\"></span>netto. <span class=\"_ _12\"></span>Le <span class=\"_ _12\"></span>im<span class=\"_ _17\"></span>poste <span class=\"_ _12\"></span>correnti <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>differite <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>compensate<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>quando <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>impos<span class=\"_ _0\"></span>te <span class=\"_ _12\"></span>sul<span class=\"_ _82\"> </span>eddito <span class=\"_ _16\"></span>sono <span class=\"_ _17\"></span>applicate <span class=\"_ _16\"></span>dalla <span class=\"_ _17\"></span>medesima <span class=\"_ _16\"></span>autorit\u00e0 <span class=\"_ _16\"></span>f<span class=\"_ _6\"></span>iscal<span class=\"_ _0\"></span>e, <span class=\"_ _17\"></span>vi <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>un <span class=\"_ _16\"></span>diritto <span class=\"_ _17\"></span>legale <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>compensazion<span class=\"_ _0\"></span>e ed \u00e8 attesa una liqu<span class=\"_ _0\"></span>idazione del saldo<span class=\"_ _0\"></span> netto.  Le <span class=\"_ _14\"></span>altre <span class=\"_ _14\"></span>imposte <span class=\"_ _6\"></span>non <span class=\"_ _14\"></span>correlate <span class=\"_ _6\"></span>al <span class=\"_ _14\"></span>reddito, <span class=\"_ _14\"></span>come <span class=\"_ _14\"></span>le <span class=\"_ _6\"></span>tasse <span class=\"_ _14\"></span>sugli <span class=\"_ _14\"></span>immobili, <span class=\"_ _6\"></span>sono <span class=\"_ _14\"></span>incluse tra gli Altri cos<span class=\"_ _0\"></span>ti operativi. Operazioni in valu<span class=\"_ _17\"></span>te diverse dalla valuta <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>unzionale Tutte <span class=\"_ _6\"></span>le transazioni in <span class=\"_ _6\"></span>valuta <span class=\"_ _6\"></span>diversa dalla valuta <span class=\"_ _6\"></span>funzionale delle singole <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _6\"></span>del Gruppo sono ril<span class=\"_ _0\"></span>evate al tasso di ca<span class=\"_ _17\"></span>mbio in essere alla data dell'ope<span class=\"_ _17\"></span>razione. Le <span class=\"_ _5\"> </span>attivit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _5\"> </span>e <span class=\"_ _5\"> </span>le <span class=\"_ _5\"> </span>pa<span class=\"_ _0\"></span>ssivit\u00e0 <span class=\"_ _4\"> </span>monetarie <span class=\"_ _4\"> </span>denominate <span class=\"_ _5\"> </span>in <span class=\"_ _4\"> </span>valuta <span class=\"_ _5\"> </span>dive<span class=\"_ _0\"></span>rsa <span class=\"_ _5\"> </span>da<span class=\"_ _17\"></span>lla <span class=\"_ _5\"> </span>valuta funzionale <span class=\"_ _16\"></span>sono <span class=\"_ _17\"></span>successivamente<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>adeguate <span class=\"_ _17\"></span>al <span class=\"_ _16\"></span>tasso <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>cambio <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>essere <span class=\"_ _17\"></span>alla <span class=\"_ _16\"></span>data <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>chiusura del <span class=\"_ _15\"></span>periodo <span class=\"_ _15\"></span>p<span class=\"_ _0\"></span>resentato. <span class=\"_ _14\"></span>La <span class=\"_ _15\"></span>differenza, <span class=\"_ _14\"></span>positiva <span class=\"_ _15\"></span>o <span class=\"_ _15\"></span>negativa, <span class=\"_ _14\"></span>tra <span class=\"_ _15\"></span>i <span class=\"_ _15\"></span>valori <span class=\"_ _15\"></span>co<span class=\"_ _17\"></span>nvertiti <span class=\"_ _15\"></span>a<span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>cambi <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> periodo e quelli origi<span class=\"_ _17\"></span>nari \u00e8 imputata al Conto<span class=\"_ _0\"></span> economico. Il <span class=\"_ _15\"></span>Bilancio <span class=\"_ _15\"></span>Consolidato <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>Gruppo <span class=\"_ _3\"></span>Caltagirone <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"></span>redatto <span class=\"_ _15\"></span>in <span class=\"_ _3\"></span>Euro, <span class=\"_ _15\"></span>valuta <span class=\"_ _3\"></span>funzionale<span class=\"_ _17\"></span> della Capogruppo<span class=\"_ _0\"></span>. Le <span class=\"_ _17\"></span>att<span class=\"_ _6\"></span>ivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>e passivit\u00e0<span class=\"_ _17\"></span> non<span class=\"_ _17\"></span> monetarie <span class=\"_ _17\"></span>denominate <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>valuta <span class=\"_ _17\"></span>diversa <span class=\"_ _17\"></span>dall\u2019<span class=\"ff1\">Euro ed <span class=\"_ _17\"></span>iscritte </span>al <span class=\"_ _15\"></span>costo <span class=\"_ _15\"></span>storico <span class=\"_ _15\"></span>sono <span class=\"_ _14\"></span>convertite <span class=\"_ _15\"></span>utilizzando <span class=\"_ _14\"></span>il <span class=\"_ _15\"></span>tasso <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>cambio <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>vigore<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>alla <span class=\"_ _14\"></span>data <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>iniziale rilevazione del<span class=\"_ _0\"></span>l'operazione.  Le <span class=\"_ _21\"> </span>attivit\u00e0 <span class=\"_ _21\"> </span>e  le <span class=\"_ _1f\"> </span>passivit\u00e0 <span class=\"_ _21\"> </span>non <span class=\"_ _21\"> </span>monetarie <span class=\"_ _21\"> </span>iscritte <span class=\"_ _21\"> </span>al <span class=\"_ _21\"> </span>valore  eq<span class=\"_ _0\"></span>uo <span class=\"_ _21\"> </span>(<span class=\"ff6\">f<span class=\"_ _6\"></span>air <span class=\"_ _21\"> </span>value</span>) <span class=\"_ _21\"> </span>sono convertite util<span class=\"_ _0\"></span>izzando il tasso di<span class=\"_ _0\"></span> cambio alla data<span class=\"_ _17\"></span> di determinazione di tale <span class=\"_ _17\"></span>valore.<span class=\"_ _6\"></span> Conversione de<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span> bilanci de<span class=\"_ _17\"></span>l<span class=\"_ _6\"></span>le imprese<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>estere  I <span class=\"_ _14\"></span>bilanci <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _6\"></span>controllate, <span class=\"_ _6\"></span>collegate <span class=\"_ _6\"></span>e <span class=\"_ _14\"></span><span class=\"ff6\">joint <span class=\"_ _6\"></span>venture</span> <span class=\"_ _6\"></span>sono <span class=\"_ _14\"></span>redatti <span class=\"_ _6\"></span>utilizzando <span class=\"_ _6\"></span>la valuta dell'ambien<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e economico pr<span class=\"_ _17\"></span>evalente in cui esse operano<span class=\"_ _0\"></span> (valuta funzi<span class=\"_ _17\"></span>onale). <span class=\"_ _6\"></span> I <span class=\"_ _19\"> </span>bil<span class=\"_ _0\"></span>an<span class=\"_ _17\"></span>ci <span class=\"_ _19\"> </span>delle<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>soci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _19\"> </span>oper<span class=\"_ _17\"></span>anti<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>in <span class=\"_ _19\"> </span>pae<span class=\"_ _0\"></span>si <span class=\"_ _19\"> </span>non<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>inclu<span class=\"_ _17\"></span>si <span class=\"_ _19\"> </span>nell<span class=\"_ _17\"></span>\u2019are<span class=\"_ _17\"></span>a <span class=\"_ _21\"> </span><span class=\"ff1\">Euro<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _19\"> </span>con<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>rti<span class=\"_ _17\"></span>ti <span class=\"_ _1f\"> </span>in<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>Eu<span class=\"_ _17\"></span>ro </span>ap<span class=\"_ _17\"></span>plica<span class=\"_ _17\"></span>ndo<span class=\"_ _17\"></span>, alle<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>vo<span class=\"_ _17\"></span>ci di<span class=\"_ _17\"></span> stato<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>pa<span class=\"_ _17\"></span>trimo<span class=\"_ _17\"></span>nial<span class=\"_ _17\"></span>e, il<span class=\"_ _17\"></span> tass<span class=\"_ _0\"></span>o di<span class=\"_ _17\"></span> camb<span class=\"_ _17\"></span>io in<span class=\"_ _17\"></span> vigo<span class=\"_ _17\"></span>re all<span class=\"_ _17\"></span>a dat<span class=\"_ _17\"></span>a di c<span class=\"_ _0\"></span>hi<span class=\"_ _17\"></span>usur<span class=\"_ _0\"></span>a de<span class=\"_ _17\"></span>l pe<span class=\"_ _17\"></span>riod<span class=\"_ _17\"></span>o <span class=\"_ _16\"></span>di <span class=\"_ _6d\"></span>rife<span class=\"_ _0\"></span>rim<span class=\"_ _17\"></span>ento<span class=\"_ _17\"></span>, <span class=\"_ _16\"></span>e, <span class=\"_ _6d\"></span>alle<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>voci<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>di <span class=\"_ _6d\"></span>con<span class=\"_ _17\"></span>to <span class=\"_ _16\"></span>ec<span class=\"_ _0\"></span>ono<span class=\"_ _0\"></span>mico<span class=\"_ _17\"></span>, <span class=\"_ _16\"></span>il <span class=\"_ _6d\"></span>cam<span class=\"_ _17\"></span>bio <span class=\"_ _6d\"></span>medi<span class=\"_ _17\"></span>o <span class=\"_ _16\"></span>del<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>period<span class=\"_ _17\"></span>o <span class=\"_ _16\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>rifer<span class=\"_ _17\"></span>imen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span><span class=\"lsc\">o </span>(ad<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>ecce<span class=\"_ _17\"></span>zion<span class=\"_ _17\"></span>e <span class=\"_ _12\"></span>dell<span class=\"_ _17\"></span>e <span class=\"_ _12\"></span>enti<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _12\"></span>lo<span class=\"_ _17\"></span>cate<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>in <span class=\"_ _3\"></span>Turc<span class=\"_ _0\"></span>hia<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>le<span class=\"_ _17\"></span> <span class=\"_ _19\"></span>qu<span class=\"_ _17\"></span>ali <span class=\"_ _3\"></span>vien<span class=\"_ _17\"></span>e <span class=\"_ _12\"></span>usa<span class=\"_ _17\"></span>to <span class=\"_ _12\"></span>il <span class=\"_ _3\"></span>cambi<span class=\"_ _17\"></span>o <span class=\"_ _12\"></span>all<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>di ch<span class=\"_ _0\"></span>iu<span class=\"_ _17\"></span>sura<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>del<span class=\"_ _0\"></span>l\u2019a<span class=\"_ _17\"></span>nno<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>ca<span class=\"_ _17\"></span>usa <span class=\"_ _14\"></span>de<span class=\"_ _0\"></span>ll\u2019<span class=\"_ _17\"></span>appl<span class=\"_ _17\"></span>icazi<span class=\"_ _17\"></span>one<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>d<span class=\"_ _0\"></span>ello <span class=\"_ _6\"></span>IAS<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>2<span class=\"_ _0\"></span>9),<span class=\"ff1\"> <span class=\"_ _14\"></span>nel<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>caso<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>cu<span class=\"_ _17\"></span>i <span class=\"_ _14\"></span>non<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>si<span class=\"_ _17\"></span>ano<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>ril<span class=\"_ _17\"></span>eva<span class=\"_ _17\"></span>te </span>ne<span class=\"_ _17\"></span>l <span class=\"_ _12\"></span>perio<span class=\"_ _17\"></span>do <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>rif<span class=\"_ _17\"></span>erime<span class=\"_ _17\"></span>nto <span class=\"_ _12\"></span>fl<span class=\"_ _0\"></span>uttu<span class=\"_ _17\"></span>azio<span class=\"_ _17\"></span>ni <span class=\"_ _12\"></span>sig<span class=\"_ _17\"></span>nific<span class=\"_ _17\"></span>ativ<span class=\"_ _17\"></span>e, <span class=\"_ _19\"></span>ne<span class=\"_ _17\"></span>l <span class=\"_ _12\"></span>qua<span class=\"_ _0\"></span>l <span class=\"_ _12\"></span>cas<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>vi<span class=\"_ _0\"></span>ene<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>util<span class=\"_ _17\"></span>izz<span class=\"_ _17\"></span>ato <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>tas<span class=\"_ _17\"></span>so <span class=\"_ _12\"></span>di ca<span class=\"_ _0\"></span>mbi<span class=\"_ _17\"></span>o <span class=\"_ _15\"></span>al<span class=\"_ _0\"></span>la<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>da<span class=\"_ _17\"></span>ta <span class=\"_ _15\"></span>del<span class=\"_ _17\"></span>la <span class=\"_ _15\"></span>tr<span class=\"_ _17\"></span>ansa<span class=\"_ _17\"></span>zion<span class=\"_ _17\"></span>e. <span class=\"_ _15\"></span>Le<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _17\"></span>ffere<span class=\"_ _0\"></span>nz<span class=\"_ _0\"></span>e <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>con<span class=\"_ _0\"></span>ver<span class=\"_ _17\"></span>sion<span class=\"_ _17\"></span>e <span class=\"_ _15\"></span>der<span class=\"_ _17\"></span>ivan<span class=\"_ _17\"></span>ti <span class=\"_ _15\"></span>dal<span class=\"_ _17\"></span>l\u2019ad<span class=\"_ _17\"></span>egua<span class=\"_ _17\"></span>ment<span class=\"_ _17\"></span>o de<span class=\"_ _17\"></span>l <span class=\"_ _12\"></span>patr<span class=\"_ _17\"></span>imon<span class=\"_ _17\"></span>io <span class=\"_ _12\"></span>ne<span class=\"_ _17\"></span>tto <span class=\"_ _12\"></span>in<span class=\"_ _17\"></span>izia<span class=\"_ _17\"></span>le <span class=\"_ _3\"></span>ai <span class=\"_ _12\"></span>ca<span class=\"_ _17\"></span>mbi <span class=\"_ _3\"></span>corre<span class=\"_ _17\"></span>nti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>fin<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>pe<span class=\"_ _17\"></span>riod<span class=\"_ _17\"></span>o <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>le<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>diff<span class=\"_ _0\"></span>ere<span class=\"_ _17\"></span>nze <span class=\"_ _3\"></span>deri<span class=\"_ _17\"></span>van<span class=\"_ _0\"></span>ti <span class=\"_ _3\"></span>dal<span class=\"_ _17\"></span>la d<span class=\"ff7\">i<span class=\"_ _17\"></span>versa<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span>meto<span class=\"_ _17\"></span>dolo<span class=\"_ _17\"></span>gia <span class=\"_ _1c\"> </span>usata<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span>per <span class=\"_ _1c\"> </span>la <span class=\"_ _1c\"> </span>con<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>rsi<span class=\"_ _17\"></span>one <span class=\"_ _4\"> </span>de<span class=\"_ _17\"></span>l <span class=\"_ _4\"> </span>ris<span class=\"_ _17\"></span>ultato<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span>d\u2019e<span class=\"_ _17\"></span>serci<span class=\"_ _17\"></span>zio, <span class=\"_ _1c\"> </span>sono<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span>ril<span class=\"_ _0\"></span>eva<span class=\"_ _17\"></span>te <span class=\"_ _1c\"> </span>a<span class=\"_ _82\"> </span></span>pa<span class=\"_ _17\"></span>trimo<span class=\"_ _17\"></span>nio <span class=\"_ _17\"></span>netto<span class=\"_ _17\"></span> attra<span class=\"_ _17\"></span>vers<span class=\"_ _17\"></span>o il<span class=\"_ _17\"></span> conto<span class=\"_ _17\"></span> eco<span class=\"_ _17\"></span>nomi<span class=\"_ _17\"></span>co com<span class=\"_ _17\"></span>ple<span class=\"_ _0\"></span>ssi<span class=\"_ _17\"></span>vo e <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no e<span class=\"_ _17\"></span>spos<span class=\"_ _17\"></span>te se<span class=\"_ _0\"></span>pa<span class=\"_ _17\"></span>ratam<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>in<span class=\"_ _17\"></span> un<span class=\"_ _17\"></span>a ap<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>si<span class=\"_ _17\"></span>ta ri<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>rva<span class=\"_ _17\"></span> dell<span class=\"_ _17\"></span>o ste<span class=\"_ _0\"></span>sso<span class=\"_ _17\"></span>. Al <span class=\"_ _5\"> </span>momento <span class=\"_ _5\"> </span>della <span class=\"_ _5\"> </span>dismissione <span class=\"_ _4\"> </span>di <span class=\"_ _13\"> </span>un\u2019enti<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _5\"> </span>economica <span class=\"_ _5\"> </span>estera, <span class=\"_ _5\"> </span>le <span class=\"_ _5\"> </span>differenze <span class=\"_ _5\"> </span>di<span class=\"_ _0\"></span> conversione cumulate <span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>iportate<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>in <span class=\"_ _6\"></span>apposita riserva <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>patrimonio netto <span class=\"_ _6\"></span>saranno rilevate <span class=\"_ _6\"></span>a conto economico. I <span class=\"_ _17\"></span>principali <span class=\"_ _16\"></span>tassi <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>cambio <span class=\"_ _16\"></span>utilizzati <span class=\"_ _16\"></span>per <span class=\"_ _17\"></span>la <span class=\"_ _16\"></span>conversione <span class=\"_ _16\"></span>in <span class=\"_ _17\"></span>Euro <span class=\"_ _17\"></span>dei <span class=\"_ _16\"></span>bilanci <span class=\"_ _16\"></span>delle <span class=\"_ _16\"></span>imprese con valuta funzional<span class=\"_ _0\"></span>e diversa dall\u2019<span class=\"ff1\">E<span class=\"_ _17\"></span>uro<span class=\"_ _6\"></span>, sono i se<span class=\"_ _17\"></span>guenti: </span><table class=\"s w3a7 h2a7\" id=\"_be552af2-1633-4dac-bfc4-4bb6886f0ed6\"><tr><td></td><td class=\"c x1ec y17b2 w10 h2f\"><div class=\"t m0 xc9 h3 y77 ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre  </div></td><td class=\"c x1ed y17b2 w1f1 h2f\"><div class=\"t m0 x23 h3 y77 ff2 fs0 fc0 sc0 ls0 ws0\">Media  </div></td><td class=\"c x1ee y17b2 wc h2f\"><div class=\"t m0 xc9 h3 y77 ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre  </div></td><td class=\"c x1ef y17b2 w35 h2f\"><div class=\"t m0 x23 h3 y77 ff2 fs0 fc0 sc0 ls0 ws0\">Media  </div></td></tr><tr><td></td><td class=\"c x1ec y17b3 w10 h32\"><div class=\"t m0 x3f h3 y13b5 ff2 fs0 fc0 sc0 lse ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1ed y17b3 w1f1 h32\"><div class=\"t m0 x3f h3 y13b5 ff2 fs0 fc0 sc0 lse ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1ee y17b3 wc h32\"><div class=\"t m0 x3f h3 y13b5 ff2 fs0 fc0 sc0 lse ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x1ef y17b3 w35 h32\"><div class=\"t m0 x3f h3 y13b5 ff2 fs0 fc0 sc0 lse ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y17b4 w1f0 h1f2\"><div class=\"t m0 x1b h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">Lira turca <span class=\"ff7\">\u2013</span> TRY * </div></td><td class=\"c x1ec y17b4 w10 h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">36,74 </div></td><td class=\"c x1ed y17b4 w1f1 h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">35,57 </div></td><td class=\"c x1ee y17b4 wc h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">32,65 </div></td><td class=\"c x1ef y17b4 w35 h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">25,76 </div></td></tr><tr><td class=\"c x1f0 y17b5 w1f0 h1f2\"><div class=\"t m0 x1b h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">Dollaro USA <span class=\"ff7\">\u2013</span> USD </div></td><td class=\"c x1ec y17b5 w10 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">1,04 </div></td><td class=\"c x1ed y17b5 w1f1 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">1,08 </div></td><td class=\"c x1ee y17b5 wc h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">1,11 </div></td><td class=\"c x1ef y17b5 w35 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">1,08 </div></td></tr><tr><td class=\"c x1f0 y17b6 w1f0 h1f2\"><div class=\"t m0 x1b h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">Sterlina inglese <span class=\"ff7\">\u2013</span> GBP </div></td><td class=\"c x1ec y17b6 w10 h1f2\"><div class=\"t m0 x70 h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">0,83 </div></td><td class=\"c x1ed y17b6 w1f1 h1f2\"><div class=\"t m0 x70 h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">0,85 </div></td><td class=\"c x1ee y17b6 wc h1f2\"><div class=\"t m0 x70 h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">0,87 </div></td><td class=\"c x1ef y17b6 w35 h1f2\"><div class=\"t m0 x70 h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">0,87 </div></td></tr><tr><td class=\"c x1f0 y17b7 w1f0 h1f2\"><div class=\"t m0 x1b h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">Sterlina egiziana <span class=\"ff7\">\u2013</span> EGP </div></td><td class=\"c x1ec y17b7 w10 h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">52,81 </div></td><td class=\"c x1ed y17b7 w1f1 h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">48,68 </div></td><td class=\"c x1ee y17b7 wc h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">34,24 </div></td><td class=\"c x1ef y17b7 w35 h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">33,01 </div></td></tr><tr><td class=\"c x1f0 y17b8 w1f0 h1f2\"><div class=\"t m0 x1b h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">Corona danese <span class=\"ff7\">\u2013</span> DKK </div></td><td class=\"c x1ec y17b8 w10 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">7,46 </div></td><td class=\"c x1ed y17b8 w1f1 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">7,46 </div></td><td class=\"c x1ee y17b8 wc h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">7,45 </div></td><td class=\"c x1ef y17b8 w35 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">7,45 </div></td></tr><tr><td class=\"c x1f0 y17b9 w1f0 h1f2\"><div class=\"t m0 x1b h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">Corona islandese <span class=\"ff7\">\u2013</span> ISK </div></td><td class=\"c x1ec y17b9 w10 h1f2\"><div class=\"t m0 x23 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">143,90 </div></td><td class=\"c x1ed y17b9 w1f1 h1f2\"><div class=\"t m0 x23 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">149,31 </div></td><td class=\"c x1ee y17b9 wc h1f2\"><div class=\"t m0 x23 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">150,50 </div></td><td class=\"c x1ef y17b9 w35 h1f2\"><div class=\"t m0 x23 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">149,13 </div></td></tr><tr><td class=\"c x1f0 y17ba w1f0 h1f2\"><div class=\"t m0 x1b h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">Corona norvegese <span class=\"ff7\">\u2013</span> NOK </div></td><td class=\"c x1ec y17ba w10 h1f2\"><div class=\"t m0 x25 h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">11,80 </div></td><td class=\"c x1ed y17ba w1f1 h1f2\"><div class=\"t m0 x25 h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">11,63 </div></td><td class=\"c x1ee y17ba wc h1f2\"><div class=\"t m0 x25 h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">11,24 </div></td><td class=\"c x1ef y17ba w35 h1f2\"><div class=\"t m0 x25 h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">11,42 </div></td></tr><tr><td class=\"c x1f0 y17bb w1f0 h1f2\"><div class=\"t m0 x1b h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">Corona svedese <span class=\"ff7\">\u2013</span> <span class=\"ls1a\">SEK</span> </div></td><td class=\"c x1ec y17bb w10 h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">11,46 </div></td><td class=\"c x1ed y17bb w1f1 h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">11,43 </div></td><td class=\"c x1ee y17bb wc h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">11,10 </div></td><td class=\"c x1ef y17bb w35 h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">11,48 </div></td></tr><tr><td class=\"c x1f0 y17bc w1f0 h1f2\"><div class=\"t m0 x1b h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">Ringgit malese - MYR </div></td><td class=\"c x1ec y17bc w10 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">4,65 </div></td><td class=\"c x1ed y17bc w1f1 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">4,95 </div></td><td class=\"c x1ee y17bc wc h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">5,08 </div></td><td class=\"c x1ef y17bc w35 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">4,93 </div></td></tr><tr><td class=\"c x1f0 y17bd w1f0 h1f2\"><div class=\"t m0 x1b h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">Yuan renminbi cinese - <span class=\"ls15\">CNY</span> </div></td><td class=\"c x1ec y17bd w10 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">7,58 </div></td><td class=\"c x1ed y17bd w1f1 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">7,79 </div></td><td class=\"c x1ee y17bd wc h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">7,85 </div></td><td class=\"c x1ef y17bd w35 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">7,66 </div></td></tr></table>(*) Per le control<span class=\"_ _17\"></span>lat<span class=\"_ _6\"></span>e turche,<span class=\"_ _0\"></span> si riman<span class=\"_ _0\"></span>da al paragrafo \"Tur<span class=\"_ _17\"></span>chia <span class=\"_ _6\"></span><span class=\"ffd\">\u2013</span> <span class=\"ffd\">economia iperinf<span class=\"_ _17\"></span>lazionata: impatti per l\u2019<span class=\"_ _0\"></span>applicazione dello <span class=\"_ _17\"></span>I<span class=\"_ _6\"></span>AS </span>29\". Aggregazioni di<span class=\"_ _0\"></span> impresa Le <span class=\"_ _7\"> </span>aggregazioni <span class=\"_ _7\"> </span><span class=\"ff7\">aziendali <span class=\"_ _7\"> </span>sono <span class=\"_ _7\"> </span>rilevate <span class=\"_ _7\"> </span>secondo<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>il <span class=\"_ _7\"> </span>metodo <span class=\"_ _7\"> </span>dell\u2019acquisizione </span>(\u201c<span class=\"ff1 ls0\">acquisition <span class=\"_ _0\"></span>method<span class=\"ff7\">\u201d). Second<span class=\"_ _0\"></span>o tale metodo:<span class=\"ff1\"> <span class=\"_ _7c\"> </span>  </span></span></span>\u2022<span class=\"ff1\"> <span class=\"_ _47\"> </span><span class=\"ff7 fc0\">il  corrispettivo  tra<span class=\"_ _0\"></span>sferito  in  un\u2019aggregazi<span class=\"_ _17\"></span>one  aziendale  \u00e8  valutato<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>al  fair  value, </span></span>calcolato <span class=\"_ _19\"> </span>come <span class=\"_ _19\"> </span>la <span class=\"_ _1f\"> </span>somma <span class=\"_ _19\"> </span>dei <span class=\"_ _19\"> </span>f<span class=\"_ _6\"></span>air <span class=\"_ _19\"> </span>value <span class=\"_ _19\"> </span>delle <span class=\"_ _19\"> </span>attivit\u00e0 <span class=\"_ _19\"> </span>trasferite <span class=\"_ _19\"> </span>e <span class=\"_ _1f\"> </span>delle <span class=\"_ _19\"> </span>passivit\u00e0 assunte dal Gruppo alla data di <span class=\"_ _6\"></span>acquisizione e degl<span class=\"_ _17\"></span>i <span class=\"_ _6\"></span>strumenti di capitale emessi in cambi<span class=\"ff7\">o <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>controllo <span class=\"_ _17\"></span>dell\u2019impresa <span class=\"_ _16\"></span>acquisita.<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>Gli <span class=\"_ _17\"></span>oneri <span class=\"_ _16\"></span>accessori <span class=\"_ _16\"></span>alla <span class=\"_ _16\"></span>tr<span class=\"_ _6\"></span>ansazi<span class=\"_ _0\"></span>one <span class=\"_ _16\"></span>sono </span>rilevati nel con<span class=\"_ _0\"></span>to economi<span class=\"_ _0\"></span>co nel momento in cui <span class=\"_ _17\"></span>sono sostenuti; \u2022<span class=\"ff1\"> <span class=\"_ _47\"> </span><span class=\"fc0\">alla <span class=\"_ _17\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _17\"></span>acquisizione, <span class=\"_ _16\"></span>le attivit\u00e0<span class=\"_ _17\"></span> identifica<span class=\"_ _0\"></span>bili <span class=\"_ _17\"></span>acquisite <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>passivit\u00e0 a<span class=\"_ _17\"></span>ssunte <span class=\"_ _0\"></span>sono<span class=\"_ _0\"></span> </span></span>rilevate al <span class=\"_ _17\"></span>fair value al<span class=\"_ _17\"></span>la data di a<span class=\"_ _17\"></span>cquisizione; cos<span class=\"_ _0\"></span>tituiscono un<span class=\"_ _0\"></span>\u2019eccezione <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>imposte<span class=\"_ _0\"></span> differite a<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>tive <span class=\"_ _0\"></span>e passi<span class=\"_ _0\"></span>ve, <span class=\"_ _0\"></span>le attivi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0 e<span class=\"_ _0\"></span> passivit\u00e0<span class=\"_ _17\"></span> per <span class=\"_ _0\"></span>benefici ai <span class=\"_ _17\"></span>dipendenti, le <span class=\"_ _17\"></span>passivit\u00e0 o strumenti di capitale relativi a pagamenti basati su <span class=\"_ _6\"></span>azioni dell\u2019i<span class=\"_ _0\"></span>mpresa acquisita o pagamenti <span class=\"_ _19\"> </span>basati <span class=\"_ _1f\"> </span>su <span class=\"_ _1f\"> </span>azioni <span class=\"_ _1f\"> </span>relativi <span class=\"_ _1f\"> </span>al <span class=\"_ _1f\"> </span>gruppo<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>emessi <span class=\"_ _1f\"> </span>in <span class=\"_ _19\"> </span>sostituzione <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>contratti<span class=\"_ _0\"></span> dell\u2019i<span class=\"_ _0\"></span>mpresa <span class=\"_ _6\"></span>acquisita, e <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>attivit\u00e0 (o <span class=\"_ _6\"></span>gruppi di <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>e passivit<span class=\"_ _6\"></span><span class=\"ff1\">\u00e0) <span class=\"_ _6\"></span>possedu<span class=\"_ _0\"></span>te <span class=\"_ _6\"></span>per la </span>vendita, che sono<span class=\"_ _0\"></span> invece valutate<span class=\"_ _0\"></span> secondo il loro <span class=\"_ _17\"></span>principio di riferimento<span class=\"_ _82\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _47\"> </span><span class=\"ff7 fc0\">l\u2019avviamento <span class=\"_ _4\"> </span>\u00e8 <span class=\"_ _4\"> </span>determinato<span class=\"_ _17\"></span> <span class=\"_ _5\"> </span>come <span class=\"_ _4\"> </span>l\u2019eccedenza <span class=\"_ _4\"> </span>tra <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>somma <span class=\"_ _4\"> </span>de<span class=\"_ _6\"></span><span class=\"ff1\">l <span class=\"_ _4\"> </span>corrispettivo </span></span></span>trasferito <span class=\"ff7\">nell\u2019aggregazio<span class=\"_ _0\"></span>ne <span class=\"_ _6\"></span>aziendale,<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>del valore del <span class=\"_ _6\"></span>patrimonio netto di <span class=\"_ _6\"></span>pertinenz<span class=\"_ _0\"></span>a </span>di <span class=\"_ _2b\"> </span>interessenze <span class=\"_ _48\"> </span>di <span class=\"_ _2b\"> </span>terzi <span class=\"_ _2b\"> </span>e <span class=\"_ _48\"> </span>del <span class=\"_ _2b\"> </span>fair <span class=\"_ _2b\"> </span>value <span class=\"_ _2b\"> </span>dell\u2019eventual<span class=\"_ _17\"></span>e <span class=\"_ _3c\"> </span>parteci<span class=\"_ _17\"></span>pazione precedentemente<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>detenuta <span class=\"_ _6\"></span>nell\u2019impresa <span class=\"_ _6\"></span>acquisita rispetto <span class=\"_ _14\"></span>al <span class=\"_ _6\"></span>fair <span class=\"_ _6\"></span>value <span class=\"_ _14\"></span>dell<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>attivit\u00e0 nette <span class=\"_ _17\"></span>acquisite <span class=\"_ _16\"></span>e passivi<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _17\"></span>assunte al<span class=\"_ _17\"></span>la <span class=\"_ _0\"></span>data <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>acquisizione. <span class=\"_ _16\"></span>Se <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>valore <span class=\"_ _17\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0<span class=\"_ _17\"></span> nette <span class=\"_ _14\"></span>acquisite <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>pas<span class=\"_ _0\"></span>sivit\u00e0 <span class=\"_ _14\"></span>assunte <span class=\"_ _14\"></span>alla <span class=\"_ _14\"></span>data <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>acquisizi<span class=\"_ _17\"></span>one <span class=\"_ _15\"></span>eccede <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>somma <span class=\"_ _15\"></span>del corrispettivo trasferito, del valore del patrimonio netto <span class=\"_ _6\"></span>di pertinenza di interessenze<span class=\"_ _0\"></span> di <span class=\"_ _19\"> </span>terzi <span class=\"_ _12\"></span>e <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>fa<span class=\"ff7\">ir <span class=\"_ _19\"> </span>value <span class=\"_ _12\"> </span>dell\u2019eventual<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>partecipazione <span class=\"_ _12\"> </span>precedentemente <span class=\"_ _12\"> </span>detenuta </span>nell\u2019i<span class=\"_ _0\"></span>mpresa <span class=\"_ _a\"> </span>acquisita, <span class=\"_ _13\"> </span>tale <span class=\"_ _a\"> </span>eccedenza <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _13\"> </span>r<span class=\"_ _6\"></span>ilevata <span class=\"_ _a\"> </span>im<span class=\"_ _0\"></span>mediatamente <span class=\"_ _13\"> </span>nel <span class=\"_ _a\"> </span>conto<span class=\"_ _0\"></span> economico come<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>provento de<span class=\"_ _0\"></span>rivante dalla tran<span class=\"_ _17\"></span>sazione conclusa; \u2022<span class=\"ff1\"> <span class=\"_ _47\"> </span><span class=\"fc0\">eventuali corrispettivi <span class=\"_ _6\"></span>sottoposti<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>a <span class=\"_ _6\"></span>condizione previsti dal <span class=\"_ _6\"></span>contratto <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>aggregazion<span class=\"_ _0\"></span>e </span></span>aziendale <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>valutati <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>air <span class=\"_ _17\"></span>value <span class=\"_ _17\"></span>alla <span class=\"_ _17\"></span>data di<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>acquisizion<span class=\"_ _17\"></span>e ed <span class=\"_ _17\"></span>inclusi <span class=\"_ _17\"></span>nel <span class=\"_ _0\"></span>valore <span class=\"_ _17\"></span>del corrispettivo <span class=\"_ _1c\"> </span>trasferito <span class=\"_ _4\"> </span><span class=\"ff7\">nell\u2019<span class=\"_ _17\"></span>aggregazione <span class=\"_ _4\"> </span>aziendale <span class=\"_ _4\"> </span>ai <span class=\"_ _1c\"> </span>f<span class=\"_ _6\"></span>ini <span class=\"_ _1c\"> </span>della <span class=\"_ _4\"> </span>determinazione </span>dell\u2019avvi<span class=\"_ _0\"></span>amento.<span class=\"ff1\"> </span>Nel <span class=\"_ _1b\"> </span>caso <span class=\"_ _1b\"> </span>di <span class=\"_ _24\"> </span>aggrega<span class=\"_ _0\"></span>zioni <span class=\"_ _1b\"> </span>aziendali <span class=\"_ _1b\"> </span>avvenute <span class=\"_ _1b\"> </span>per <span class=\"_ _1b\"> </span>fasi, <span class=\"_ _24\"> </span>la<span class=\"_ _17\"></span> <span class=\"_ _24\"> </span>partecipazione precedentemente<span class=\"_ _0\"></span>  detenuta  nel<span class=\"_ _0\"></span>l\u2019impresa  acquisi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a  \u00e8  rivalutata<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>al  fair  v<span class=\"_ _17\"></span>alue  alla  data  di acquisizione <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>controllo <span class=\"_ _6\"></span>e <span class=\"_ _14\"></span>l\u2019eventuale <span class=\"_ _6\"></span>utile <span class=\"_ _6\"></span>o <span class=\"_ _14\"></span>perdita <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>ne <span class=\"_ _14\"></span>consegue <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>rilevata <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>conto ec<span class=\"ls0\">onomico.  </span>Se i <span class=\"_ _6\"></span>valori <span class=\"_ _6\"></span>iniziali<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>di un\u2019aggregazione aziendale <span class=\"_ _6\"></span>sono incompleti alla <span class=\"_ _6\"></span>data di chiusura del bilancio in <span class=\"_ _6\"></span>cui l\u2019aggregazione aziendale <span class=\"_ _6\"></span>\u00e8 avvenuta, il <span class=\"_ _6\"></span>gruppo riporta nel proprio <span class=\"_ _6\"></span>bilancio<span class=\"_ _17\"></span> consolidato i valori p<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ovvisori degl<span class=\"_ _17\"></span>i elementi per cui non pu\u00f2 e<span class=\"_ _17\"></span>ssere conclusa la rilevazione.<span class=\"_ _0\"></span>  Tali valori provvisori sono rettificati nel periodo di misurazione per tenere conto delle nuove <span class=\"_ _6\"></span>informazioni <span class=\"_ _6\"></span>ottenute su <span class=\"_ _14\"></span>fatti <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>circostanze <span class=\"_ _6\"></span>esistenti <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>acquisizione <span class=\"_ _6\"></span>che, <span class=\"_ _6\"></span>se note, avrebbero a<span class=\"_ _0\"></span>vuto effetti sul<span class=\"_ _17\"></span> valore delle attivit\u00e0 e passivit\u00e0<span class=\"_ _17\"></span> r<span class=\"_ _6\"></span>iconosciute a <span class=\"_ _0\"></span>tale data. Nell\u2019ambi<span class=\"_ _0\"></span>to <span class=\"_ _19\"> </span>del <span class=\"_ _12\"> </span>passaggio <span class=\"_ _12\"> </span>agli <span class=\"_ _12\"> </span>I<span class=\"_ _6\"></span>FRS, <span class=\"_ _12\"> </span>il <span class=\"_ _19\"> </span>Gruppo <span class=\"_ _12\"> </span>ha <span class=\"_ _19\"> </span>deciso <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>rideterminare <span class=\"_ _12\"> </span>solo <span class=\"_ _19\"> </span>le aggregazioni <span class=\"_ _15\"></span>aziendali <span class=\"_ _15\"></span>avvenute <span class=\"_ _15\"></span>successivamen<span class=\"_ _0\"></span>te <span class=\"_ _15\"></span>al <span class=\"_ _3\"></span>1\u00b0 <span class=\"_ _3\"></span>gennaio <span class=\"_ _15\"></span>2004. <span class=\"_ _15\"></span>Per <span class=\"_ _3\"></span>le <span class=\"_ _15\"></span>acquisizioni avvenute <span class=\"_ _15\"></span>prima <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tale <span class=\"_ _12\"></span>data,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l\u2019avviamento <span class=\"_ _15\"></span>corrisponde <span class=\"_ _3\"></span>all\u2019importo <span class=\"_ _3\"></span>contabilizzato <span class=\"_ _15\"></span>secondo <span class=\"_ _3\"></span>i precedenti principi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>contabil<span class=\"_ _17\"></span>i (<span class=\"_ _6\"></span>Principi C<span class=\"_ _0\"></span>ontabili Italiani). Utile (Perdi<span class=\"_ _0\"></span>ta) per azione Base L\u2019utile (perdita)<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>base per<span class=\"_ _17\"></span> azione \u00e8 calcolato divide<span class=\"_ _17\"></span>ndo il Risultato economi<span class=\"_ _0\"></span>co del Grupp<span class=\"_ _17\"></span>o per la <span class=\"_ _14\"></span>m<span class=\"_ _6\"></span>edia <span class=\"_ _14\"></span>ponderata <span class=\"_ _15\"></span>dell<span class=\"_ _17\"></span>e <span class=\"_ _15\"></span><span class=\"ff7\">azioni <span class=\"_ _15\"></span>ordinarie <span class=\"_ _14\"></span>in <span class=\"_ _15\"></span>circ<span class=\"_ _17\"></span>olazione <span class=\"_ _15\"></span>durante <span class=\"_ _14\"></span>l\u2019esercizio, <span class=\"_ _14\"></span>escludendo <span class=\"_ _15\"></span>le<span class=\"_ _82\"> </span></span>a<span class=\"_ _82\"> </span>zioni proprie. Diluito L\u2019utile <span class=\"_ _16\"></span>diluito <span class=\"_ _17\"></span>per azi<span class=\"_ _0\"></span>one <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>calcolato <span class=\"_ _17\"></span>dividendo <span class=\"_ _16\"></span>il <span class=\"_ _17\"></span>Risultato <span class=\"_ _17\"></span>economico <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>Gruppo <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>media ponderata <span class=\"_ _19\"> </span>delle <span class=\"_ _1f\"> </span>azioni <span class=\"_ _19\"> </span>ordinarie <span class=\"_ _1f\"> </span>in <span class=\"_ _19\"> </span>circolazione <span class=\"_ _1f\"> </span>durante <span class=\"_ _1f\"> </span>l\u2019esercizio, <span class=\"_ _19\"> </span>escl<span class=\"_ _0\"></span>udendo <span class=\"_ _19\"> </span>le <span class=\"_ _1f\"> </span>azioni proprie. <span class=\"_ _12\"> </span>Ai <span class=\"_ _12\"> </span>f<span class=\"_ _6\"></span>ini <span class=\"_ _12\"> </span>del <span class=\"_ _12\"> </span>calcolo <span class=\"_ _12\"> </span>dell\u2019utile <span class=\"_ _12\"> </span>diluito <span class=\"_ _19\"> </span>per <span class=\"_ _12\"> </span>azione, <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>m<span class=\"_ _6\"></span>edia<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span><span class=\"ff1\">ponderata <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>azioni <span class=\"_ _19\"> </span>in </span>circolazione <span class=\"_ _17\"></span>\u00e8 mo<span class=\"_ _17\"></span>dificata <span class=\"_ _17\"></span>assumendo la<span class=\"_ _17\"></span> conversione <span class=\"_ _17\"></span>di <span class=\"_ _0\"></span>tutte <span class=\"_ _17\"></span>le potenzi<span class=\"_ _0\"></span>ali <span class=\"_ _17\"></span>azioni <span class=\"_ _17\"></span>aventi ef<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>etto diluitivo. <span class=\"_ _12\"></span>Il <span class=\"_ _19\"></span>Risul<span class=\"_ _0\"></span>tato <span class=\"_ _12\"></span>per <span class=\"_ _19\"> </span>azione <span class=\"_ _12\"></span>diluito <span class=\"_ _12\"></span>non <span class=\"_ _19\"></span>vien<span class=\"_ _17\"></span>e <span class=\"_ _19\"> </span>calcolato <span class=\"_ _12\"></span>nel <span class=\"_ _12\"></span>caso <span class=\"_ _19\"> </span>di <span class=\"_ _12\"></span>perdite, <span class=\"_ _12\"></span>in <span class=\"_ _19\"></span>quanto<span class=\"_ _17\"></span> qualunque effetto<span class=\"_ _0\"></span> diluitivo dete<span class=\"_ _0\"></span>rminerebbe un mig<span class=\"_ _0\"></span>lioramento del Ri<span class=\"_ _17\"></span>sultato per azione. Uso di stime La  predisposizi<span class=\"_ _0\"></span>one  dei <span class=\"_ _8\"> </span>bilanci<span class=\"_ _0\"></span>  consolidati <span class=\"_ _8\"> </span>richiede  da  pa<span class=\"_ _0\"></span>rte  degli  A<span class=\"_ _17\"></span>mministratori l\u2019appli<span class=\"_ _0\"></span>cazione <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>principi <span class=\"_ _12\"> </span>e <span class=\"_ _12\"> </span>m<span class=\"_ _6\"></span>etodolog<span class=\"_ _0\"></span>ie <span class=\"_ _12\"> </span>contabili <span class=\"_ _12\"></span>che, <span class=\"_ _12\"> </span>in <span class=\"_ _12\"></span>talune<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>circostanze, <span class=\"_ _12\"> </span>si <span class=\"_ _12\"> </span>basano <span class=\"_ _12\"> </span>su difficili <span class=\"_ _12\"> </span>e <span class=\"_ _19\"> </span>soggettive <span class=\"_ _19\"> </span>valutazioni <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>stime <span class=\"_ _19\"> </span>basate <span class=\"_ _12\"> </span>sull\u2019esp<span class=\"_ _0\"></span>erienza <span class=\"_ _19\"> </span>storica <span class=\"_ _19\"> </span>ed <span class=\"_ _19\"> </span>assun<span class=\"ff1\">zioni <span class=\"_ _19\"></span>che </span>vengono <span class=\"_ _1f\"> </span>di <span class=\"_ _21\"> </span>volta <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>volta <span class=\"_ _21\"> </span>considerate <span class=\"_ _1f\"> </span>ragionevol<span class=\"_ _0\"></span>i <span class=\"_ _1f\"> </span>e <span class=\"_ _21\"> </span>realistiche <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>funzione <span class=\"_ _21\"> </span>delle <span class=\"_ _1f\"> </span>relative circostanze. <span class=\"_ _19\"> </span>L\u2019applicazi<span class=\"_ _0\"></span>one <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>tali <span class=\"_ _1f\"> </span>stime <span class=\"_ _19\"> </span>ed <span class=\"_ _19\"> </span>assunzioni <span class=\"_ _19\"> </span>influenza <span class=\"_ _19\"> </span>gli <span class=\"_ _19\"> </span>importi <span class=\"_ _19\"> </span>riportati <span class=\"_ _19\"> </span>negli schemi <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>Bilancio, <span class=\"_ _19\"> </span>quali <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>Situazione <span class=\"_ _19\"> </span>patrimoniale-finanziaria, <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>Conto <span class=\"_ _19\"> </span>economico <span class=\"_ _19\"> </span>ed <span class=\"_ _19\"> </span>il Rendiconto fina<span class=\"_ _0\"></span>nziario, <span class=\"_ _0\"></span>nonch\u00e9 <span class=\"_ _0\"></span>l\u2019informativa <span class=\"_ _17\"></span>fornita. I <span class=\"_ _17\"></span>risultati <span class=\"ff1\">finali del<span class=\"_ _17\"></span>le poste di<span class=\"_ _17\"></span> Bilancio per<span class=\"_ _0\"></span> </span>le <span class=\"_ _12\"></span>quali <span class=\"_ _19\"> </span>sono <span class=\"_ _12\"></span>state <span class=\"_ _19\"> </span>utili<span class=\"_ _0\"></span>zzate <span class=\"_ _19\"></span>le <span class=\"_ _12\"></span>suddette <span class=\"_ _12\"></span>stime <span class=\"_ _12\"></span>ed <span class=\"_ _19\"> </span>assunzioni, <span class=\"_ _12\"></span>possono <span class=\"_ _12\"></span>differire <span class=\"_ _12\"></span>da <span class=\"_ _19\"> </span>quelli<span class=\"_ _0\"></span> riportati <span class=\"_ _17\"></span>nei bilanci<span class=\"_ _17\"></span> a cau<span class=\"_ _17\"></span>sa dell\u2019ince<span class=\"_ _0\"></span>rtezza che<span class=\"_ _17\"></span> caratterizza <span class=\"_ _17\"></span>le assun<span class=\"_ _0\"></span>zioni <span class=\"_ _17\"></span>e le <span class=\"_ _17\"></span>condizioni <span class=\"_ _17\"></span>sull<span class=\"_ _6\"></span><span class=\"ff1\">e </span>quali si basano le s<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ime.   I <span class=\"_ _21\"> </span>principi <span class=\"_ _21\"> </span>contabili <span class=\"_ _1f\"> </span>e <span class=\"_ _21\"> </span>le <span class=\"_ _21\"> </span>voci <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>bilancio <span class=\"_ _21\"> </span>che <span class=\"_ _21\"> </span>richiedono <span class=\"_ _1f\"> </span>pi\u00f9 <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>altri <span class=\"_ _21\"> </span>una <span class=\"_ _8\"> </span>maggiore<span class=\"_ _17\"></span> soggettivit\u00e0 <span class=\"_ _21\"> </span>da <span class=\"_ _21\"> </span>parte <span class=\"_ _8\"> </span>degl<span class=\"_ _0\"></span>i <span class=\"_ _21\"> </span>amministratori <span class=\"_ _21\"> </span>nell\u2019elaborazione <span class=\"_ _21\"> </span>delle <span class=\"_ _21\"> </span>stime <span class=\"_ _21\"> </span>e <span class=\"_ _21\"> </span>per  i <span class=\"_ _1f\"> </span>quali <span class=\"_ _8\"> </span>un cambiamento <span class=\"_ _6\"></span>nelle <span class=\"_ _6\"></span>condizioni <span class=\"_ _6\"></span>sottostanti <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>assunzioni<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>utilizzate <span class=\"_ _14\"></span>potrebbe<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>avere <span class=\"_ _14\"></span>un <span class=\"_ _14\"></span>impatt<span class=\"_ _0\"></span>o significativo sul bil<span class=\"_ _17\"></span>ancio consolidato del Gruppo<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>sono i seguen<span class=\"_ _17\"></span>ti: \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ff6 fc0\">Att<span class=\"_ _6\"></span>ivit\u00e0 <span class=\"_ _19\"> </span>imma<span class=\"_ _17\"></span>teriali <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>vita <span class=\"_ _19\"> </span>utile <span class=\"_ _19\"> </span>indefinita <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>avvia<span class=\"_ _17\"></span>ment<span class=\"_ _6\"></span>o<span class=\"lsd\">: <span class=\"_ _12\"></span></span><span class=\"ff7\">l\u2019avviamento <span class=\"_ _19\"> </span><span class=\"ff1\">e <span class=\"_ _19\"> </span>le <span class=\"_ _12\"></span>altre <span class=\"_ _19\"> </span>attivit\u00e0 </span></span></span></span>immateriali a<span class=\"_ _17\"></span> vita utile inde<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>inita sono annual<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ente<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>oggetto di<span class=\"_ _0\"></span> verifica<span class=\"_ _0\"></span> al fine di<span class=\"_ _17\"></span> accertare l\u2019esistenza <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>eventuali <span class=\"_ _6\"></span>riduzioni <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>valore <span class=\"_ _14\"></span>da <span class=\"_ _6\"></span>rilevare <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>conto <span class=\"_ _6\"></span>economico. <span class=\"_ _6\"></span>In <span class=\"_ _14\"></span>particolare,<span class=\"_ _17\"></span> la <span class=\"_ _6\"></span>verifica <span class=\"_ _14\"></span>in <span class=\"_ _6\"></span>oggetto <span class=\"_ _6\"></span>comporta <span class=\"_ _6\"></span>la <span class=\"_ _14\"></span>determinazi<span class=\"_ _17\"></span>one <span class=\"_ _14\"></span>del <span class=\"_ _6\"></span>valore <span class=\"_ _14\"></span>recuperabile <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>CGU <span class=\"_ _14\"></span>cui sono <span class=\"_ _6\"></span>allocati <span class=\"_ _6\"></span><span class=\"ff7\">l\u2019avviamento</span> <span class=\"_ _6\"></span>e <span class=\"_ _14\"></span>le <span class=\"_ _14\"></span>altre <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>immateriali <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>vita <span class=\"_ _14\"></span>utile <span class=\"_ _14\"></span>indefinit<span class=\"_ _0\"></span>a <span class=\"_ _14\"></span>mediante <span class=\"_ _14\"></span>la stima del relativo valore recuperabi<span class=\"_ _17\"></span>le, <span class=\"_ _6\"></span>pari al maggiore tra il <span class=\"ff7\">valore d\u2019uso </span>e il fair value al netto <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>dismissi<span class=\"_ _0\"></span>one; <span class=\"_ _15\"></span>qualora <span class=\"_ _15\"></span>tale <span class=\"_ _15\"></span>valo<span class=\"_ _17\"></span>re <span class=\"_ _15\"></span>recuperabile <span class=\"_ _15\"></span>risulti <span class=\"_ _14\"></span>inferiore <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>valore<span class=\"_ _17\"></span> contabile <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>CGU, <span class=\"_ _17\"></span>si <span class=\"_ _0\"></span>deve <span class=\"_ _17\"></span>procedere <span class=\"_ _16\"></span>ad un<span class=\"_ _0\"></span>a <span class=\"_ _17\"></span>svalutazione <span class=\"_ _17\"></span>dell\u2019avviament<span class=\"_ _17\"></span>o alloca<span class=\"_ _0\"></span>to <span class=\"_ _17\"></span>alle stesse <span class=\"_ _12\"></span><span class=\"ff7\">e, <span class=\"_ _3\"></span>per <span class=\"_ _12\"> </span>l\u2019eventuale <span class=\"_ _3\"></span>eccedenza, <span class=\"_ _12\"> </span>delle <span class=\"_ _3\"></span>altre <span class=\"_ _12\"> </span>attivit\u00e0</span>. <span class=\"_ _12\"></span>La <span class=\"_ _12\"></span>determinazi<span class=\"_ _17\"></span>one <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>valore<span class=\"_ _82\"> </span>recuperabile <span class=\"_ _12\"> </span>delle <span class=\"_ _12\"> </span>CGU <span class=\"_ _3\"></span>comporta <span class=\"_ _12\"> </span>l\u2019assunzione <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>stime <span class=\"_ _12\"> </span>che <span class=\"_ _12\"> </span>dipendono <span class=\"_ _3\"></span>da <span class=\"_ _19\"> </span>fattori <span class=\"_ _12\"></span>che<span class=\"_ _17\"></span> possono <span class=\"_ _16\"></span>cambiare <span class=\"_ _6d\"></span>nel <span class=\"_ _16\"></span>tempo, <span class=\"_ _16\"></span>con <span class=\"_ _6d\"></span>potenziali <span class=\"_ _16\"></span>conseguenti <span class=\"_ _6d\"></span>effetti <span class=\"_ _16\"></span>anche <span class=\"_ _6d\"></span>significativi <span class=\"_ _16\"></span>rispetto alle valutazioni<span class=\"_ _0\"></span> effettuate dagli<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>Amministrat<span class=\"_ _0\"></span>ori.<span class=\"ff6\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ff6 fc0\">Svalutazione <span class=\"_ _14\"></span>delle <span class=\"_ _15\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _15\"></span>immobi<span class=\"_ _17\"></span>lizzate: <span class=\"_ _15\"></span><span class=\"ff1\">in <span class=\"_ _14\"></span>accordo <span class=\"_ _14\"></span>con <span class=\"_ _15\"></span>i <span class=\"_ _14\"></span>principi <span class=\"_ _15\"></span>co<span class=\"_ _0\"></span>ntabili <span class=\"_ _14\"></span>applicati <span class=\"_ _15\"></span>da<span class=\"_ _17\"></span>l </span></span></span>Gruppo, le <span class=\"_ _6\"></span>attivit\u00e0 materiali e <span class=\"_ _6\"></span>immateriali con <span class=\"_ _6\"></span>vita definita <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>oggetto<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>di verifica <span class=\"_ _6\"></span>al f<span class=\"_ _6\"></span>ine<span class=\"_ _0\"></span> di <span class=\"_ _1f\"> </span>accertare <span class=\"_ _19\"> </span>se <span class=\"_ _21\"> </span>si <span class=\"_ _1f\"> </span>sia <span class=\"_ _1f\"> </span>verificata<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>una <span class=\"_ _1f\"> </span>riduzione <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>valore, <span class=\"_ _1f\"> </span>che <span class=\"_ _1f\"> </span>va <span class=\"_ _1f\"> </span>rilevata <span class=\"_ _1f\"> </span>tramite <span class=\"_ _1f\"> </span>una<span class=\"_ _0\"></span> svalutazione, <span class=\"_ _4\"> </span>quando <span class=\"_ _4\"> </span>sussistono <span class=\"_ _4\"> </span>indicatori <span class=\"_ _4\"> </span>che <span class=\"_ _4\"> </span>facciano <span class=\"_ _4\"> </span>prevedere <span class=\"_ _4\"> </span>difficolt\u00e0 <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>il recupero <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>relativo <span class=\"_ _3\"></span>valore <span class=\"_ _12\"> </span>netto <span class=\"_ _15\"></span>contabile <span class=\"_ _3\"></span>tramite <span class=\"_ _3\"></span>l\u2019uso. <span class=\"_ _12\"></span>La <span class=\"_ _3\"></span>verifica<span class=\"_ _17\"></span> <span class=\"_ _12\"> </span>dell\u2019esistenza<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>dei suddetti <span class=\"_ _13\"> </span>indicatori <span class=\"_ _13\"> </span>richiede <span class=\"_ _13\"> </span>da <span class=\"_ _13\"> </span>parte <span class=\"_ _13\"> </span>degli <span class=\"_ _13\"> </span>amm<span class=\"_ _6\"></span>inistrato<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>i <span class=\"_ _13\"> </span>l\u2019e<span class=\"ff1\">sercizio <span class=\"_ _a\"> </span>di <span class=\"_ _13\"> </span>valutazion<span class=\"_ _0\"></span>i </span>soggettive <span class=\"_ _19\"> </span>basate <span class=\"_ _1f\"> </span>sulle <span class=\"_ _19\"> </span>informazioni <span class=\"_ _19\"> </span>disponibili <span class=\"_ _19\"> </span>all\u2019interno <span class=\"_ _1f\"> </span>del <span class=\"_ _19\"> </span>Gr<span class=\"_ _6\"></span>uppo <span class=\"_ _19\"> </span>e <span class=\"_ _1f\"> </span>dal <span class=\"_ _19\"> </span>mercato, nonch\u00e9 <span class=\"_ _12\"> </span>dall\u2019esperienza <span class=\"_ _12\"></span>storica. <span class=\"_ _12\"> </span>Inoltre, <span class=\"_ _12\"> </span>qualora <span class=\"_ _12\"></span>venga <span class=\"_ _12\"> </span>determinato<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>che <span class=\"_ _12\"> </span>possa <span class=\"_ _19\"> </span>essers<span class=\"_ _17\"></span>i generata una<span class=\"_ _0\"></span> potenziale <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>iduzione di<span class=\"_ _17\"></span> valore, il Gru<span class=\"_ _0\"></span>ppo procede alla det<span class=\"_ _17\"></span>erminazione della<span class=\"_ _0\"></span> stessa <span class=\"_ _12\"></span>utilizzando<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>tecniche <span class=\"_ _3\"></span>valutative <span class=\"_ _12\"></span>ritenute <span class=\"_ _12\"></span>id<span class=\"_ _0\"></span>onee. <span class=\"_ _12\"></span>La <span class=\"_ _12\"></span>corretta <span class=\"_ _3\"></span>identificazione <span class=\"_ _3\"></span>degli elementi <span class=\"_ _14\"></span>indicatori <span class=\"_ _14\"></span>dell\u2019esistenza<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>una <span class=\"_ _15\"></span>po<span class=\"_ _0\"></span>tenziale <span class=\"_ _14\"></span>riduzione <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>valo<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>e, <span class=\"_ _14\"></span>nonch\u00e9 <span class=\"_ _14\"></span>le <span class=\"_ _15\"></span>stime<span class=\"_ _17\"></span> per <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>determinazi<span class=\"_ _17\"></span>one <span class=\"_ _14\"></span>delle <span class=\"_ _14\"></span>stesse <span class=\"_ _14\"></span>dipendono <span class=\"_ _6\"></span>da <span class=\"_ _15\"></span>fattori<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>che <span class=\"_ _14\"></span>possono <span class=\"_ _6\"></span>variare <span class=\"_ _14\"></span>nel <span class=\"_ _14\"></span>tempo influenzando le valutazi<span class=\"_ _0\"></span>oni e stime e<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>fettuate <span class=\"_ _0\"></span>dagli Ammini<span class=\"_ _17\"></span>st<span class=\"_ _6\"></span>ratori.<span class=\"ff6\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ff6 fc0\">Ammortamento <span class=\"_ _13\"> </span>delle <span class=\"_ _13\"> </span>attivit\u00e0 <span class=\"_ _13\"> </span>immobilizzate:<span class=\"ff1\"> <span class=\"_ _a\"> </span><span class=\"ff7\">l\u2019a<span class=\"_ _0\"></span>mmortamento <span class=\"_ _13\"> </span>delle <span class=\"_ _13\"> </span>immobilizzazion<span class=\"_ _0\"></span>i </span></span></span></span>costituisce <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>costo <span class=\"_ _6\"></span>rilevante <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>il <span class=\"_ _14\"></span>Gruppo. I<span class=\"_ _6\"></span>l <span class=\"_ _6\"></span>costo <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>immobili, <span class=\"_ _6\"></span>impianti <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>macchinari <span class=\"_ _6\"></span>\u00e8 ammortizzato<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>a <span class=\"_ _14\"></span>quote <span class=\"_ _6\"></span>costanti <span class=\"_ _14\"></span>lungo <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>vita <span class=\"_ _14\"></span>utile <span class=\"_ _14\"></span>stimata <span class=\"_ _14\"></span>dei <span class=\"_ _14\"></span>relativi <span class=\"_ _14\"></span>cespiti<span class=\"_ _0\"></span>. <span class=\"_ _14\"></span>La <span class=\"_ _15\"></span>vi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a <span class=\"_ _14\"></span>utile economica <span class=\"_ _1f\"> </span>delle <span class=\"_ _1f\"> </span>immobilizzazi<span class=\"_ _17\"></span>on<span class=\"_ _6\"></span>i <span class=\"_ _1f\"> </span>del <span class=\"_ _21\"> </span>Gruppo <span class=\"_ _1f\"> </span>\u00e8 <span class=\"_ _1f\"> </span>determinata <span class=\"_ _1f\"> </span>dagli <span class=\"_ _1f\"> </span>amministratori <span class=\"_ _1f\"> </span>nel momento <span class=\"_ _19\"> </span>in <span class=\"_ _1f\"> </span>cui <span class=\"_ _1f\"> </span>l\u2019immobi<span class=\"_ _17\"></span>lizzazione <span class=\"_ _1f\"> </span>\u00e8 <span class=\"_ _1f\"> </span>stata <span class=\"_ _1f\"> </span>acquistata; <span class=\"_ _19\"> </span>essa <span class=\"_ _1f\"> </span>\u00e8 <span class=\"_ _19\"> </span>basata <span class=\"_ _1f\"> </span>sull\u2019esp<span class=\"_ _0\"></span>erienza storica <span class=\"_ _15\"></span>per <span class=\"_ _14\"></span>analoghe <span class=\"_ _14\"></span>immobilizzazioni, <span class=\"_ _14\"></span>condizioni <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>mercato <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>an<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>icipazioni<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>riguardanti eventi <span class=\"_ _19\"> </span>f<span class=\"_ _6\"></span>uturi <span class=\"_ _19\"> </span>che <span class=\"_ _1f\"> </span>potrebbero <span class=\"_ _19\"> </span>avere <span class=\"_ _1f\"> </span>impatto <span class=\"_ _19\"> </span>sulla <span class=\"_ _1f\"> </span>vita <span class=\"_ _1f\"> </span>utile, <span class=\"_ _19\"> </span>tra <span class=\"_ _1f\"> </span>i <span class=\"_ _1f\"> </span>quali <span class=\"_ _19\"> </span>variazioni <span class=\"_ _1f\"> </span>nella tecnologia. <span class=\"_ _19\"> </span>Pertanto, <span class=\"_ _19\"> </span>l\u2019effettiva <span class=\"_ _19\"> </span>vita <span class=\"_ _19\"> </span>economica <span class=\"_ _19\"> </span>pu\u00f2 <span class=\"_ _1f\"> </span>differire <span class=\"_ _19\"> </span>dalla <span class=\"_ _19\"> </span>vita <span class=\"_ _1f\"> </span>uti<span class=\"_ _17\"></span>le <span class=\"_ _1f\"> </span>stimata. <span class=\"_ _19\"> </span>Il Gruppo <span class=\"_ _4\"> </span>valuta <span class=\"_ _4\"> </span>periodicamente<span class=\"_ _17\"></span> <span class=\"_ _5\"> </span>i <span class=\"_ _4\"> </span>cambiamenti <span class=\"_ _1c\"> </span>tecnologici <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>settore, <span class=\"_ _4\"> </span>gli <span class=\"_ _4\"> </span>oneri <span class=\"_ _4\"> </span>di smantellamento <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>il <span class=\"_ _5\"> </span>va<span class=\"_ _0\"></span>lore <span class=\"_ _5\"> </span>di <span class=\"_ _4\"> </span>recupero <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>aggiornare <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>r<span class=\"_ _6\"></span>esidua <span class=\"_ _4\"> </span>vita <span class=\"_ _4\"> </span>utile. <span class=\"_ _4\"> </span>Tale aggiornamento <span class=\"_ _1a\"> </span>periodico <span class=\"_ _1a\"> </span>potrebbe <span class=\"_ _1a\"> </span>comportare <span class=\"_ _1b\"> </span>una <span class=\"_ _1a\"> </span>variazione <span class=\"_ _1a\"> </span>nel <span class=\"_ _1b\"> </span>periodo<span class=\"_ _0\"></span> <span class=\"_ _1b\"> </span>di<span class=\"_ _17\"></span> ammortamen<span class=\"_ _0\"></span>to <span class=\"_ _16\"></span>e <span class=\"_ _16\"></span>quindi <span class=\"_ _17\"></span>anche <span class=\"_ _16\"></span>della <span class=\"_ _16\"></span>quota <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>ammortamento <span class=\"_ _16\"></span>degli <span class=\"_ _16\"></span>esercizi <span class=\"_ _16\"></span>futuri. <span class=\"_ _16\"></span>Le <span class=\"_ _17\"></span>stime<span class=\"_ _17\"></span> e <span class=\"_ _17\"></span>le assunzi<span class=\"_ _17\"></span>oni sono <span class=\"_ _17\"></span>periodi<span class=\"_ _0\"></span>camente <span class=\"_ _17\"></span>riviste e <span class=\"_ _17\"></span>gli <span class=\"_ _17\"></span>effetti <span class=\"_ _17\"></span>di ci<span class=\"_ _0\"></span>ascuna <span class=\"_ _17\"></span>variazione <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>iscritti a conto econo<span class=\"_ _0\"></span>mico.  \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ff6 fc0\">Imposte<span class=\"ff1\">: <span class=\"_ _21\"> </span>le  i<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>poste <span class=\"_ _21\"> </span>sul <span class=\"_ _21\"> </span>reddito <span class=\"_ _21\"> </span>(correnti <span class=\"_ _21\"> </span>e  di<span class=\"_ _17\"></span>fferite) <span class=\"_ _21\"> </span>sono  de<span class=\"_ _0\"></span>terminate<span class=\"_ _17\"></span>  second<span class=\"_ _0\"></span>o <span class=\"_ _21\"> </span>una </span></span></span>prudente <span class=\"_ _1c\"> </span>interpretazione  delle <span class=\"_ _1c\"> </span>normative <span class=\"_ _1c\"> </span>fiscali <span class=\"_ _1c\"> </span>vigenti. <span class=\"_ _1c\"> </span>Questo <span class=\"_ _1c\"> </span>processo <span class=\"_ _1c\"> </span>comport<span class=\"_ _0\"></span>a talvolta <span class=\"_ _15\"></span>complesse <span class=\"_ _14\"></span>stime <span class=\"_ _15\"></span>nella <span class=\"_ _14\"></span>determinazione <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>reddito <span class=\"_ _15\"></span>imponibi<span class=\"_ _0\"></span>le <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>dell<span class=\"_ _0\"></span>e <span class=\"_ _15\"></span>differenze<span class=\"_ _82\"> </span>temporanee <span class=\"_ _4\"> </span>deducibili <span class=\"_ _4\"> </span>ed <span class=\"_ _5\"> </span>imponibili <span class=\"_ _4\"> </span>tra <span class=\"_ _5\"> </span>valori <span class=\"_ _4\"> </span>contabili <span class=\"_ _5\"> </span>e <span class=\"_ _4\"> </span>fiscali. <span class=\"_ _5\"> </span>In <span class=\"_ _4\"> </span>part<span class=\"_ _6\"></span>icolare<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> <span class=\"_ _5\"> </span>la valutazione <span class=\"_ _16\"></span>per <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>recuperabilit\u00e0 <span class=\"_ _16\"></span>delle <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _17\"></span>per <span class=\"_ _16\"></span>imposte di<span class=\"_ _17\"></span>fferite, <span class=\"_ _17\"></span>rilevate <span class=\"_ _17\"></span>in <span class=\"_ _16\"></span>relazione <span class=\"_ _17\"></span>sia alle <span class=\"_ _19\"> </span>perdite <span class=\"_ _19\"> </span>fiscali <span class=\"_ _19\"> </span>utilizzabil<span class=\"_ _0\"></span>i <span class=\"_ _19\"> </span>negli <span class=\"_ _19\"> </span>esercizi <span class=\"_ _19\"> </span>successivi, <span class=\"_ _19\"> </span>sia <span class=\"_ _19\"> </span>alle <span class=\"_ _19\"> </span>differenze <span class=\"_ _19\"></span>temporanee<span class=\"_ _17\"></span> deducibili<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> tiene conto de<span class=\"_ _0\"></span>lla stima dei redditi i<span class=\"_ _17\"></span>mponibili futuri attesi. \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ff6 fc0\">Riduzione <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>valore <span class=\"_ _1f\"> </span>delle <span class=\"_ _19\"> </span>attivit\u00e0 <span class=\"_ _19\"> </span>finanziarie<span class=\"ff1\">: <span class=\"_ _1f\"> </span>Sotto <span class=\"_ _19\"> </span>il <span class=\"_ _1f\"> </span>modello <span class=\"_ _19\"> </span>previsto <span class=\"_ _19\"> </span><span class=\"ff7\">dall\u2019IFRS <span class=\"_ _19\"> </span>9, <span class=\"_ _1f\"> </span>la </span></span></span></span>perdita attesa viene definita come la somma <span class=\"_ _6\"></span>dell<span class=\"_ _0\"></span>e perdite <span class=\"_ _6\"></span>attese derivan<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i dagli eventi di default <span class=\"_ _4\"> </span>che <span class=\"_ _5\"> </span>possono <span class=\"_ _1c\"> </span>colpire <span class=\"_ _4\"> </span>lo <span class=\"_ _5\"> </span>strumento <span class=\"_ _4\"> </span>finanziario <span class=\"_ _4\"> </span>su <span class=\"_ _5\"> </span>un <span class=\"_ _4\"> </span>determi<span class=\"_ _17\"></span>nat<span class=\"_ _6\"></span>o <span class=\"_ _4\"> </span>orizzonte temporale; <span class=\"_ _12\"></span>ci\u00f2 <span class=\"_ _12\"></span>si <span class=\"_ _12\"></span>concretizza <span class=\"_ _12\"></span>nella <span class=\"_ _12\"></span>rilevazione <span class=\"_ _3\"></span>della <span class=\"_ _12\"></span>perdita <span class=\"_ _12\"></span>attesa<span class=\"_ _6\"></span> <span class=\"_ _12\"></span>sia <span class=\"_ _12\"></span>utilizzando <span class=\"_ _12\"></span>dati passati <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>presenti, <span class=\"_ _6\"></span>nonch\u00e9 <span class=\"_ _6\"></span>informazioni <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>merito <span class=\"_ _6\"></span>a <span class=\"_ _14\"></span>circostanze<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>future <span class=\"_ _6\"></span>(forward <span class=\"_ _6\"></span>looking). Tale modello \u00e8 s<span class=\"_ _0\"></span>tato appli<span class=\"_ _17\"></span>cato <span class=\"_ _6\"></span>alle attivit\u00e0 finanzi<span class=\"_ _17\"></span>arie iscritte al costo a<span class=\"_ _17\"></span>mm<span class=\"_ _6\"></span>ortizza<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o. \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ff6 fc0\">Benefici <span class=\"_ _1c\"> </span>ai <span class=\"_ _4\"> </span>dipenden<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i<span class=\"ff1\">:  gli <span class=\"_ _4\"> </span>accantonamenti<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span>connessi <span class=\"_ _1c\"> </span>ai <span class=\"_ _1c\"> </span>benefici <span class=\"_ _1c\"> </span>ai <span class=\"_ _1c\"> </span>dipendenti <span class=\"_ _1c\"> </span>sono </span></span></span>determinati <span class=\"_ _15\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ipotesi <span class=\"_ _3\"></span>attuariali;<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>variazioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>ipotesi <span class=\"_ _3\"></span>potrebbero <span class=\"_ _15\"></span>avere<span class=\"_ _17\"></span> effetti significa<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ivi su tale <span class=\"_ _17\"></span>voce<span class=\"_ _6\"></span><span class=\"lsd\">. </span> \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ff6 fc0\">Fondo <span class=\"_ _17\"></span>vertenze <span class=\"_ _17\"></span>legali<span class=\"ff1\">: <span class=\"_ _16\"></span>gli <span class=\"_ _16\"></span>accantonamenti <span class=\"_ _16\"></span>relativi <span class=\"_ _16\"></span>a <span class=\"_ _17\"></span>contenziosi <span class=\"_ _16\"></span>sono <span class=\"_ _17\"></span>frutto <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>un <span class=\"_ _17\"></span>processo </span></span></span>che si<span class=\"_ _0\"></span> ba<span class=\"_ _17\"></span>sa sull<span class=\"_ _0\"></span>a val<span class=\"_ _0\"></span>utazione <span class=\"_ _17\"></span>delle probab<span class=\"_ _0\"></span>ilit\u00e0<span class=\"_ _0\"></span> di <span class=\"_ _17\"></span>soccombenza <span class=\"_ _17\"></span>e, laddove<span class=\"_ _17\"></span> rilevante, <span class=\"_ _17\"></span>tiene conto <span class=\"_ _12\"></span>dei <span class=\"_ _3\"></span>pareri <span class=\"_ _12\"></span>degli <span class=\"_ _12\"></span>esperti <span class=\"_ _3\"></span>legali <span class=\"_ _12\"></span>coinvolti. <span class=\"_ _12\"></span>Coerente<span class=\"_ _17\"></span>mente <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>quanto <span class=\"_ _3\"></span>disposto <span class=\"_ _12\"></span>dai principi <span class=\"_ _6\"></span>contabili <span class=\"_ _14\"></span>internazi<span class=\"_ _17\"></span>onali, <span class=\"_ _14\"></span>sono <span class=\"_ _14\"></span>iscritti <span class=\"_ _6\"></span>in <span class=\"_ _14\"></span>bilancio <span class=\"_ _6\"></span>gli <span class=\"_ _14\"></span>accantonamenti<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>relativi <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>quei contenziosi il cui esi<span class=\"_ _0\"></span>to di soccombenza<span class=\"_ _17\"></span> \u00e8 stimato come p<span class=\"_ _0\"></span>robabile.  \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ffd fc0\">Allocazione <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>prezzo <span class=\"_ _0\"></span>pagato <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>l\u2019acquisizione <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>controllo <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>un\u2019entit\u00e0 <span class=\"_ _17\"></span>(Purchase <span class=\"_ _17\"></span>price<span class=\"_ _17\"></span> </span></span>allocation): <span class=\"_ _15\"></span><span class=\"ff7\">nell\u2019ambito <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>aggregazioni <span class=\"_ _3\"></span>aziendali, <span class=\"_ _15\"></span>a <span class=\"_ _3\"></span>fronte <span class=\"_ _3\"></span>del <span class=\"_ _15\"></span>corrispettivo <span class=\"_ _15\"></span>trasferito </span>per <span class=\"_ _15\"></span>l\u2019acquisizi<span class=\"_ _17\"></span>one <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>controllo <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>un\u2019impresa, <span class=\"_ _15\"></span>pa<span class=\"_ _0\"></span>ri <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span><span class=\"ff6\">fair<span class=\"ff1\"> <span class=\"_ _15\"></span></span>value<span class=\"ff1\"> <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _15\"></span>trasferite <span class=\"_ _14\"></span>e </span></span>delle passivit\u00e0 <span class=\"_ _6\"></span>assunte <span class=\"_ _6\"></span>nonch\u00e9 degli <span class=\"_ _6\"></span>strumenti <span class=\"_ _6\"></span>di capitale <span class=\"_ _6\"></span>emessi, <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>attivit\u00e0 identificabili acquisite <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>passivit\u00e0 <span class=\"_ _15\"></span>assunte <span class=\"_ _3\"></span>sono <span class=\"_ _15\"></span>rilevate <span class=\"_ _15\"></span>nel <span class=\"_ _15\"></span>bilancio <span class=\"_ _15\"></span>consolida<span class=\"_ _0\"></span>to <span class=\"_ _15\"></span>ai <span class=\"_ _3\"></span>valori <span class=\"_ _15\"></span>correnti (<span class=\"ff6\">fair <span class=\"_ _12\"></span>value) <span class=\"_ _3\"></span></span>alla <span class=\"_ _12\"></span>data <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span>acquisizione, <span class=\"_ _3\"></span>m<span class=\"_ _6\"></span>edian<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e <span class=\"_ _3\"></span>un <span class=\"_ _12\"></span>processo <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>allocazi<span class=\"_ _17\"></span>one <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>prezzo pagato (<span class=\"ff6\">Purchase price allocation</span>). Durante il periodo di misurazione, la determinazione<span class=\"_ _0\"></span> di tali valori correnti <span class=\"_ _0\"></span>comporta l\u2019assunzione di<span class=\"_ _0\"></span> stime da<span class=\"_ _0\"></span> parte degli ammin<span class=\"_ _17\"></span>istratori circa le informazioni disponibili su <span class=\"_ _6\"></span>tutti <span class=\"_ _6\"></span>i fatti <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>circostanze esistenti alla <span class=\"_ _6\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>acqui<span class=\"_ _0\"></span>sizione che possono avere e<span class=\"_ _0\"></span>ffetti sul val<span class=\"_ _0\"></span>ore delle attivit\u00e0 acqui<span class=\"_ _17\"></span>site e <span class=\"_ _6\"></span>delle pas<span class=\"_ _0\"></span>sivit\u00e0 assunte. \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ff6 fc0\">Stima <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>Fair <span class=\"_ _3\"></span>Value <span class=\"_ _12\"></span>degli <span class=\"_ _3\"></span>investimenti <span class=\"_ _12\"></span>immobili<span class=\"_ _0\"></span>ari:<span class=\"ff1\"> <span class=\"_ _19\"></span>a <span class=\"_ _3\"></span>ciascuna <span class=\"_ _12\"></span>data<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>riferimento <span class=\"_ _12\"></span>del<span class=\"_ _17\"></span> </span></span></span>bilancio, <span class=\"_ _15\"></span>gli <span class=\"_ _3\"></span>investimenti <span class=\"_ _3\"></span>immobiliari <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>valutati <span class=\"_ _15\"></span>al <span class=\"_ _12\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span>. <span class=\"_ _3\"></span>Nel <span class=\"_ _3\"></span>determinarne <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span><span class=\"ff6\">fair </span>value<span class=\"ff7\">, gli <span class=\"_ _17\"></span>amministratori <span class=\"_ _17\"></span>si basano su <span class=\"_ _17\"></span>assunzioni relative <span class=\"_ _0\"></span>in pa<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ticolare <span class=\"_ _17\"></span>all\u2019andamento del<span class=\"_ _0\"></span> </span>mercato <span class=\"_ _17\"></span>immobili<span class=\"_ _0\"></span>are <span class=\"_ _17\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>supportate <span class=\"_ _17\"></span>da pe<span class=\"_ _17\"></span>rizie <span class=\"_ _17\"></span>di e<span class=\"_ _0\"></span>sperti <span class=\"_ _16\"></span>indipendenti<span class=\"ls2\">.<span class=\"_ _82\"> </span></span>Tali <span class=\"_ _4\"> </span>assunzioni <span class=\"_ _1c\"> </span>possono <span class=\"_ _4\"> </span>variare<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>nel <span class=\"_ _4\"> </span>tempo <span class=\"_ _4\"> </span>influenzando <span class=\"_ _1c\"> </span>le <span class=\"_ _4\"> </span>valutazioni <span class=\"_ _1c\"> </span>e <span class=\"_ _4\"> </span>le <span class=\"_ _5\"> </span>s<span class=\"_ _0\"></span>time effettuare dagli a<span class=\"_ _17\"></span>mm<span class=\"_ _6\"></span>inistrato<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>i.<span class=\"_ _82\"> </span>Cambiamenti di principi contabili, errori e cambiamenti di stima I <span class=\"_ _a\"> </span>principi <span class=\"_ _13\"> </span>contabili <span class=\"_ _13\"> </span>adottati <span class=\"_ _a\"> </span>sono <span class=\"_ _13\"> </span>modificati <span class=\"_ _a\"> </span>d<span class=\"_ _17\"></span>a <span class=\"_ _a\"> </span>un <span class=\"_ _a\"> </span>periodo <span class=\"_ _13\"> </span>all\u2019altro <span class=\"_ _13\"> </span>solo <span class=\"_ _a\"> </span>se <span class=\"_ _a\"> </span>il cambiamento <span class=\"_ _7\"> </span>\u00e8 <span class=\"_ _22\"> </span>richiesto <span class=\"_ _7\"> </span>da <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>princi<span class=\"_ _0\"></span>pio <span class=\"_ _7\"> </span>o <span class=\"_ _7\"> </span>se <span class=\"_ _7\"> </span>contribuisce<span class=\"_ _17\"></span> <span class=\"_ _2\"> </span>a <span class=\"_ _7\"> </span>fornire <span class=\"_ _7\"> </span>info<span class=\"_ _0\"></span>rmazioni maggiormente <span class=\"_ _3\"></span>attendibil<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>rilevanti <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>eff<span class=\"_ _6\"></span>etti <span class=\"_ _15\"></span>delle <span class=\"_ _3\"></span>operazioni <span class=\"_ _3\"></span>compiute <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>situazione patrimoniale, sul <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>isultato econo<span class=\"_ _0\"></span>mico o sui<span class=\"_ _0\"></span> flussi finanziari del<span class=\"_ _0\"></span>l\u2019impresa.<span class=\"ff1\"> </span>I <span class=\"_ _2\"> </span>cambiamenti <span class=\"_ _2\"> </span>dei <span class=\"_ _2\"> </span>principi<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>contabili <span class=\"_ _2\"> </span>sono <span class=\"_ _2\"> </span>contabilizzati <span class=\"_ _7\"> </span>r<span class=\"_ _6\"></span>etroa<span class=\"_ _0\"></span>ttivamente <span class=\"_ _7\"> </span>con l\u2019imputazione <span class=\"_ _16\"></span>degli <span class=\"_ _16\"></span>effetti <span class=\"_ _6d\"></span>a <span class=\"_ _17\"></span>patrimonio <span class=\"_ _16\"></span>netto <span class=\"_ _16\"></span>d\u2019apertura <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>il <span class=\"_ _17\"></span>pi\u00f9 <span class=\"_ _16\"></span>remoto <span class=\"_ _16\"></span>dei <span class=\"_ _16\"></span>periodi <span class=\"_ _16\"></span>presentati. Gli <span class=\"_ _6\"></span>importi <span class=\"_ _6\"></span>comparativi <span class=\"_ _14\"></span>indi<span class=\"_ _0\"></span>cati <span class=\"_ _6\"></span>per <span class=\"_ _14\"></span>ciascun <span class=\"_ _6\"></span>periodo <span class=\"_ _6\"></span>precedente <span class=\"_ _6\"></span>vengono <span class=\"_ _14\"></span>parimenti <span class=\"_ _6\"></span>rettificati come se il nuovo<span class=\"_ _0\"></span> principio fosse s<span class=\"_ _0\"></span>tato applicato si<span class=\"_ _17\"></span>n dall\u2019inizio. <span class=\"ff1\"> </span>L\u2019approccio <span class=\"_ _1c\"> </span>prospettico  \u00e8 <span class=\"_ _4\"> </span>effettuato  solo <span class=\"_ _4\"> </span>quando<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>risulta <span class=\"_ _1c\"> </span>impraticabile <span class=\"_ _1c\"> </span>ricostr<span class=\"_ _6\"></span><span class=\"ff1\">uire<span class=\"_ _0\"></span> </span>l\u2019informazione <span class=\"_ _a\"> </span>comparativa <span class=\"_ _a\"> </span>ovvero <span class=\"_ _22\"> </span>qualora <span class=\"_ _a\"> </span>gli <span class=\"_ _22\"> </span>effetti <span class=\"_ _a\"> </span>del <span class=\"_ _22\"> </span>cambiamento <span class=\"_ _a\"> </span>risultino <span class=\"_ _22\"> </span>non significativi. L\u2019applicazi<span class=\"_ _17\"></span>one <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>un <span class=\"_ _12\"> </span>pri<span class=\"_ _6\"></span>ncipio <span class=\"_ _12\"> </span>contabile <span class=\"_ _12\"> </span>nuovo <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>modificato <span class=\"_ _12\"> </span>\u00e8 <span class=\"_ _19\"> </span>contabili<span class=\"_ _0\"></span>zzata <span class=\"_ _19\"> </span>come<span class=\"_ _17\"></span> richiesto <span class=\"_ _1f\"> </span>dal <span class=\"_ _21\"> </span>principio <span class=\"_ _1f\"> </span>stesso. <span class=\"_ _1f\"> </span>Se <span class=\"_ _21\"> </span>il <span class=\"_ _21\"> </span>principio <span class=\"_ _1f\"> </span>non <span class=\"_ _21\"> </span>discipli<span class=\"_ _0\"></span>na <span class=\"_ _21\"> </span>le <span class=\"_ _1f\"> </span>modalit\u00e0 <span class=\"_ _21\"> </span>di <span class=\"_ _1f\"> </span>transizione, <span class=\"_ _21\"> </span>il cambiamento \u00e8 cont<span class=\"_ _17\"></span>abilizzato secondo il metodo <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>etroattivo o, se<span class=\"_ _17\"></span> impraticabile, prospe<span class=\"_ _0\"></span>ttico. Nel caso di errori rilevant<span class=\"_ _0\"></span>i si applica lo stesso t<span class=\"_ _6\"></span>rattamento<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>previsto per<span class=\"_ _0\"></span> i <span class=\"_ _6\"></span>cambiamenti<span class=\"_ _17\"></span> nei <span class=\"_ _2\"> </span>principi <span class=\"_ _2\"> </span>contabili <span class=\"_ _2\"> </span>illustrato <span class=\"_ _7\"> </span>in <span class=\"_ _18\"> </span>precedenza<span class=\"_ _17\"></span>. <span class=\"_ _18\"> </span>Nel <span class=\"_ _2\"> </span>caso <span class=\"_ _2\"> </span>di <span class=\"_ _2\"> </span>errori <span class=\"_ _7\"> </span>non <span class=\"_ _18\"> </span>rilevanti <span class=\"_ _2\"> </span>la contabilizzazi<span class=\"_ _0\"></span>one \u00e8 effettuata a<span class=\"_ _0\"></span> Conto Economico<span class=\"_ _17\"></span> nel periodo in cui l\u2019error<span class=\"_ _17\"></span>e \u00e8 rilevato.<span class=\"ff1\"> </span>I <span class=\"_ _6\"></span>cambiamenti <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>stima sono <span class=\"_ _6\"></span>contabilizzati <span class=\"_ _6\"></span>prospetticamente a <span class=\"_ _6\"></span>Conto <span class=\"_ _6\"></span>Economico <span class=\"_ _6\"></span>nel periodo in <span class=\"_ _17\"></span>cui avviene il <span class=\"_ _17\"></span>cambiamento se influisce <span class=\"_ _17\"></span>solo su quest\u2019ul<span class=\"_ _0\"></span>timo oppure <span class=\"_ _17\"></span>nel periodo in<span class=\"_ _17\"></span> cui \u00e8 avvenuto<span class=\"_ _0\"></span> il cambia<span class=\"_ _17\"></span>mento e nei periodi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>successivi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>se il cambia<span class=\"_ _17\"></span>mento influisce anche su questi ultimi.  Informativa di settore  <span class=\"_ _26\"> </span><span class=\"ff7\">In <span class=\"_ _6\"></span>applicazione <span class=\"_ _6\"></span>dell\u2019IFRS <span class=\"_ _6\"></span>8, <span class=\"_ _14\"></span>relativamente <span class=\"_ _6\"></span>agli <span class=\"_ _14\"></span>schemi <span class=\"_ _6\"></span>relativi <span class=\"_ _6\"></span>all\u2019informativa <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>sett<span class=\"_ _6\"></span>ore </span>di <span class=\"_ _14\"></span>att<span class=\"_ _6\"></span>ivit\u00e0,<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>Gruppo <span class=\"_ _15\"></span>Calt<span class=\"_ _0\"></span>agirone <span class=\"_ _14\"></span>adotta <span class=\"_ _15\"></span>la <span class=\"_ _14\"></span>suddivisione <span class=\"_ _14\"></span>per <span class=\"_ _14\"></span>settore <span class=\"_ _15\"></span>operati<span class=\"_ _17\"></span>vo, <span class=\"_ _15\"></span>definito <span class=\"_ _14\"></span>come una componente<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di un\u2019entit\u00e0:<span class=\"ff1\"> </span>a) <span class=\"_ _14\"></span>che <span class=\"_ _14\"></span>intraprende <span class=\"_ _14\"></span>attivit\u00e0 <span class=\"_ _14\"></span>imprenditoriali<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>generatrici<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>ricavi <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>costi <span class=\"_ _14\"></span>(compresi <span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>ricavi <span class=\"_ _6\"></span>e <span class=\"_ _15\"></span>i<span class=\"_ _17\"></span> costi riguardanti ope<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>azion<span class=\"_ _0\"></span>i con altre componen<span class=\"_ _17\"></span>ti della medesima entit\u00e0)<span class=\"_ _17\"></span>;<span class=\"_ _82\"> </span>b) <span class=\"_ _15\"></span>i <span class=\"_ _15\"></span>cui <span class=\"_ _15\"></span>risulta<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>operativi<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>sono <span class=\"_ _15\"></span>rivisti<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>periodicame<span class=\"_ _0\"></span>nte <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>pi\u00f9 <span class=\"_ _14\"></span>alto <span class=\"_ _15\"></span>livello <span class=\"_ _15\"></span>decisi<span class=\"_ _0\"></span>onale <span class=\"_ _15\"></span>operativo<span class=\"_ _17\"></span> dell'entit\u00e0 <span class=\"_ _6\"></span>ai <span class=\"_ _6\"></span>fini <span class=\"_ _6\"></span>dell'adozione di <span class=\"_ _6\"></span>decisioni <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>m<span class=\"_ _6\"></span>erito alle <span class=\"_ _6\"></span>risorse <span class=\"_ _14\"></span>da <span class=\"_ _6\"></span>allocare <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>settore <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>della valutazione dei risulta<span class=\"_ _17\"></span>ti; e c) per la quale<span class=\"_ _0\"></span> sono disponi<span class=\"_ _0\"></span>bili informazioni di<span class=\"_ _0\"></span> bilancio separa<span class=\"_ _0\"></span>te. L\u2019indivi<span class=\"_ _0\"></span>duazione <span class=\"_ _6\"></span>dei <span class=\"_ _14\"></span>settori <span class=\"_ _15\"></span>operativi <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>G<span class=\"_ _6\"></span>ruppo <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _14\"></span>st<span class=\"_ _6\"></span>ata <span class=\"_ _6\"></span>effettuata <span class=\"_ _14\"></span>con <span class=\"_ _6\"></span>riferimento <span class=\"_ _14\"></span>al sistema <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>rendicontazione <span class=\"_ _6d\"></span>interno <span class=\"_ _17\"></span>adottato <span class=\"_ _16\"></span>periodicamente<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>dalla <span class=\"_ _17\"></span>Capogruppo <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>la <span class=\"_ _17\"></span>struttura direzionale e organizza<span class=\"_ _17\"></span>tiva del Gruppo.  I <span class=\"_ _6\"></span>settori operativi <span class=\"_ _6\"></span>identificati del G<span class=\"_ _6\"></span>ruppo sono <span class=\"_ _6\"></span>i seguenti: <span class=\"_ _6\"></span>a) <span class=\"_ _6\"></span>Cemento, calcestruzzo e inerti, <span class=\"_ _17\"></span>rappresentato <span class=\"_ _16\"></span>dal <span class=\"_ _17\"></span>Gruppo <span class=\"_ _17\"></span>Cementir, <span class=\"_ _17\"></span>b) E<span class=\"_ _0\"></span>ditoria, <span class=\"_ _17\"></span>rappresentato<span class=\"_ _17\"></span> dal <span class=\"_ _16\"></span>Gruppo <span class=\"_ _0\"></span>Caltagi<span class=\"_ _0\"></span>rone Editore, <span class=\"_ _15\"></span>c) <span class=\"_ _3\"></span>Costruzioni, <span class=\"_ _15\"></span>rappresentato <span class=\"_ _15\"></span>dal <span class=\"_ _15\"></span>Gruppo <span class=\"_ _15\"></span>Vianini <span class=\"_ _3\"></span>Lavori, <span class=\"_ _15\"></span>d) <span class=\"_ _3\"></span>Gestione <span class=\"_ _15\"></span>immobiliare, rappresentato <span class=\"_ _21\"> </span>dal <span class=\"_ _21\"> </span>Gruppo <span class=\"_ _8\"> </span>Domus <span class=\"_ _21\"> </span>Italia <span class=\"_ _21\"> </span>ed <span class=\"_ _8\"> </span>e) <span class=\"_ _21\"> </span>Altre <span class=\"_ _8\"> </span>attivit\u00e0, <span class=\"_ _21\"> </span>rappresentato <span class=\"_ _21\"> </span>dalle <span class=\"_ _21\"> </span>societ\u00e0 controllate <span class=\"_ _17\"></span>che svol<span class=\"_ _0\"></span>gono <span class=\"_ _17\"></span>prevalentemente<span class=\"_ _0\"></span> a<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>tivit\u00e0 <span class=\"_ _17\"></span>di na<span class=\"_ _0\"></span>tura <span class=\"_ _17\"></span>finanziaria, <span class=\"_ _17\"></span>in q<span class=\"_ _17\"></span>ualit\u00e0 di <span class=\"_ _17\"></span>holding <span class=\"_ _17\"></span>di partecipazioni, <span class=\"_ _6d\"></span>e <span class=\"_ _16\"></span>delle <span class=\"_ _16\"></span>societ\u00e0 <span class=\"_ _16\"></span>controllate <span class=\"_ _16\"></span>operative <span class=\"_ _16\"></span>nella <span class=\"_ _16\"></span>prestazione <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>servizi <span class=\"_ _6d\"></span>di <span class=\"_ _17\"></span>varia <span class=\"_ _16\"></span>natura. In<span class=\"ls0\">oltre, <span class=\"_ _1c\"> </span>le <span class=\"_ _4\"> </span>attivit\u00e0 <span class=\"_ _4\"> </span>sono <span class=\"_ _1c\"> </span>svolte <span class=\"_ _4\"> </span>nelle <span class=\"_ _1c\"> </span>seguenti <span class=\"_ _4\"> </span>principali <span class=\"_ _4\"> </span>aree <span class=\"_ _1c\"> </span>geografiche: <span class=\"_ _4\"> </span>Italia,<span class=\"_ _17\"></span> </span>Danimarca, <span class=\"_ _3\"></span>Belgio, <span class=\"_ _3\"></span>Usa, <span class=\"_ _12\"></span>Turchia, <span class=\"_ _3\"></span>Egitto, <span class=\"_ _3\"></span>Cina <span class=\"_ _12\"></span>con <span class=\"_ _3\"></span>Malesia <span class=\"_ _12\"></span>e <span class=\"_ _3\"></span>Australia <span class=\"_ _3\"></span>e <span class=\"_ _12\"></span>infine <span class=\"_ _12\"></span>altri <span class=\"_ _3\"></span>paesi esteri. Per maggio<span class=\"_ _17\"></span>ri dettagli si rimanda alla no<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a 33. Valore del Gruppo  <span class=\"_ _26\"> </span> <span class=\"_ _5\"> </span>La <span class=\"_ _21\"> </span>capitalizzazione <span class=\"_ _1f\"> </span>in <span class=\"_ _21\"> </span>Borsa <span class=\"_ _21\"> </span>del <span class=\"_ _1f\"> </span>titolo <span class=\"_ _21\"> </span>Caltagirone <span class=\"_ _1f\"> </span>risulta <span class=\"_ _21\"> </span>attualmente <span class=\"_ _1f\"> </span>inferiore <span class=\"_ _1f\"> </span>al patrimonio <span class=\"_ _15\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>contabile <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>(capitalizzazione <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>Borsa<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>31 <span class=\"_ _15\"></span>dicembre <span class=\"_ _3\"></span><span class=\"ls1\">2024</span> <span class=\"_ _15\"></span>pari a 780,8 milioni di <span class=\"_ _6\"></span>Euro a fronte <span class=\"_ _6\"></span>di un <span class=\"_ _6\"></span>Patrimonio<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>Netto <span class=\"_ _6\"></span>di competenza del Gruppo <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>1.869,7 miliardi <span class=\"_ _3\"></span>di <span class=\"_ _12\"></span>Euro), <span class=\"_ _3\"></span>significativa<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ente <span class=\"_ _3\"></span>distante <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>valutazione <span class=\"_ _3\"></span>basata <span class=\"_ _12\"></span>sui<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>fondamentali <span class=\"_ _3\"></span>del Gruppo espressa dal<span class=\"_ _17\"></span> valore economico o di mercato dei suoi<span class=\"_ _17\"></span> assets.  <span class=\"_ _26\"> </span> <span class=\"_ _5\"> </span>Si <span class=\"_ _12\"></span>ritiene<span class=\"_ _17\"></span> <span class=\"_ _19\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>valore <span class=\"_ _3\"></span>del <span class=\"_ _12\"></span>Gruppo <span class=\"_ _3\"></span>debba <span class=\"_ _12\"></span>essere<span class=\"_ _17\"></span> <span class=\"_ _19\"></span>deter<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>inato <span class=\"_ _3\"></span>avendo r<span class=\"_ _6\"></span>igua<span class=\"_ _0\"></span>rdo <span class=\"_ _12\"></span>alla capacit\u00e0 <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>genera<span class=\"_ _0\"></span>re <span class=\"_ _12\"></span>flussi <span class=\"_ _3\"></span>f<span class=\"_ _6\"></span>inanziari <span class=\"_ _3\"></span>piuttosto <span class=\"_ _12\"></span>che <span class=\"_ _12\"></span>su <span class=\"_ _12\"></span>valori <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span>Borsa <span class=\"_ _12\"></span>che <span class=\"_ _12\"></span>riflettono <span class=\"_ _12\"></span>anche<span class=\"_ _17\"></span> situazioni <span class=\"_ _1c\"> </span>non <span class=\"_ _1c\"> </span>strettam<span class=\"_ _0\"></span>ente <span class=\"_ _1c\"> </span>collegate <span class=\"_ _1c\"> </span>al <span class=\"_ _1c\"> </span>Gruppo, <span class=\"_ _1c\"> </span>con <span class=\"_ _1c\"> </span>aspettative  focalizzate <span class=\"_ _1c\"> </span>ne<span class=\"_ _6\"></span>l <span class=\"_ _1c\"> </span>breve termine. <span class=\"_ _14\"></span>I<span class=\"_ _6\"></span>noltre <span class=\"_ _14\"></span>si <span class=\"_ _15\"></span>consideri <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>fatto che <span class=\"_ _15\"></span>normalme<span class=\"_ _0\"></span>nte <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>societ\u00e0 <span class=\"_ _15\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>svolgono <span class=\"_ _14\"></span>att<span class=\"_ _6\"></span>ivit\u00e0 <span class=\"_ _15\"></span>di Holding <span class=\"_ _19\"> </span>quale <span class=\"_ _1f\"> </span>la <span class=\"_ _1f\"> </span>Caltagirone <span class=\"_ _19\"> </span>SpA <span class=\"_ _1f\"> </span>il <span class=\"_ _1f\"> </span>mercato <span class=\"_ _19\"> </span>sconta <span class=\"_ _1f\"> </span>il <span class=\"_ _1f\"> </span>costo <span class=\"_ _19\"> </span>della <span class=\"_ _1f\"> </span>struttura <span class=\"_ _1f\"> </span>di <span class=\"_ _19\"> </span>Holding <span class=\"_ _1f\"> </span>e attribuisce <span class=\"_ _17\"></span>una disecono<span class=\"_ _17\"></span>mia gestional<span class=\"_ _17\"></span>e rispetto <span class=\"_ _0\"></span>all\u2019<span class=\"_ _17\"></span>acquisto dei<span class=\"ff1\"> si<span class=\"_ _0\"></span>ngoli <span class=\"_ _17\"></span>assets sottostan<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i, <span class=\"_ _17\"></span>che </span>separatamente <span class=\"_ _17\"></span>considerati, esp<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>imono<span class=\"_ _17\"></span> valori intri<span class=\"_ _17\"></span>nseci superiori al<span class=\"_ _17\"></span>le loro <span class=\"_ _0\"></span>quotazioni<span class=\"_ _17\"></span> di Borsa.<span class=\"_ _82\"> </span>Attivit\u00e0<span class=\"ff1\"> </span>1.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Attivit\u00e0 Imma<span class=\"_ _0\"></span>teriali a vita utile defin<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>ta </span><table class=\"s w3a8 h2a8\" id=\"_e616d95d-d9cc-4bf4-bfa9-1ffe8cdfacc8\"><tr><td></td><td></td><td class=\"c x1f1 y17bf w3a9 h2a9\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Diritti di<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x1f2 y17c0 w3aa h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Imm. in<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y17c1 w1f2 h196\"><div class=\"t m0 x7b h3e y501 ffb fs0 fc0 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1f3 y17c2 w3ab h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Costi di<span class=\"_ _82\"> </span></div></td><td class=\"c x1f4 y17c2 w3ac h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">concessione,<span class=\"_ _82\"> </span></div></td><td class=\"c x1f5 y17c2 w3ad h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Altre attivit\u00e0<span class=\"_ _82\"> </span></div></td><td class=\"c x1f2 y17c3 w3ae h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">corso e<span class=\"_ _82\"> </span></div></td><td class=\"c x1f6 y17c1 w1f5 h196\"><div class=\"t m0 xca h3 y501 ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x1f7 y17c4 w3af h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">sviluppo<span class=\"_ _82\"> </span></div></td><td class=\"c x1f8 y17c4 w3b0 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">licenze e<span class=\"_ _82\"> </span></div></td><td class=\"c x1f9 y17c4 w3b1 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x1fa y17c5 w3b2 h2ab\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">marchi<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x1f2 y17c6 w3b3 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">acconti<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y17c7 w1f2 h40\"><div class=\"t m0 x81 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1fb y17c7 w1f3 h40\"><div class=\"t m0 x35 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">1.786  </div></td><td class=\"c x1fc y17c7 wa h40\"><div class=\"t m0 x25 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">68.616  </div></td><td class=\"c x1fd y17c7 w38 h40\"><div class=\"t m0 x2a h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">273.145  </div></td><td class=\"c x1fe y17c7 w1f4 h40\"><div class=\"t m0 x37 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">1.004  </div></td><td class=\"c x1f6 y17c7 w1f5 h40\"><div class=\"t m0 xcb h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">344.552  </div></td></tr><tr><td class=\"c x1f0 y17c8 w1f2 h3d\"><div class=\"t m0 x14b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td class=\"c x1fc y17c8 wa h3d\"><div class=\"t m0 x30 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">119 <span class=\"ls0\"> </span></div></td><td class=\"c x1fd y17c8 w38 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">7.000  </div></td><td class=\"c x1fe y17c8 w1f4 h3d\"><div class=\"t m0 x37 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">4.943  </div></td><td class=\"c x1f6 y17c8 w1f5 h3d\"><div class=\"t m0 x49 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">12.061  </div></td></tr><tr><td class=\"c x1f0 y17c9 w1f2 h3d\"><div class=\"t m0 x14c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td class=\"c x1fc y17c9 wa h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (1.111)  </div></td><td class=\"c x1fd y17c9 w38 h3d\"><div class=\"t m0 x3f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (173)  </div></td><td></td><td class=\"c x1f6 y17c9 w1f5 h3d\"><div class=\"t m0 x26 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (1.284)  </div></td></tr><tr><td class=\"c x1f0 y17ca w1f2 h3d\"><div class=\"t m0 x14d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29 </div></td><td></td><td class=\"c x1fc y17ca wa h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.907  </div></td><td class=\"c x1fd y17ca w38 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.653  </div></td><td class=\"c x1fe y17ca w1f4 h3d\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17ca w1f5 h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">3.560  </div></td></tr><tr><td class=\"c x1f0 y17cb w1f2 h40\"><div class=\"t m0 xf1 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td></td><td class=\"c x1fc y17cb wa h40\"><div class=\"t m0 x30 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">480 <span class=\"ls0\"> </span></div></td><td class=\"c x1fd y17cb w38 h40\"><div class=\"t m0 x23 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> (5.210)  </div></td><td class=\"c x1fe y17cb w1f4 h40\"><div class=\"t m0 x3e h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> (4.255)  </div></td><td class=\"c x1f6 y17cb w1f5 h40\"><div class=\"t m0 x26 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> (8.985)  </div></td></tr><tr><td class=\"c x1ff y17cc w3b4 h2ac\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Variazione perimetro di<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x200 y17cd w3b5 h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x1fc y17ce wa h51\"><div class=\"t m0 x14e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fd y17ce w38 h51\"><div class=\"t m0 x56 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">16 <span class=\"ls0\"> </span></div></td><td class=\"c x1fe y17ce w1f4 h51\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17ce w1f5 h51\"><div class=\"t m0 x3e h2 y189 ff1 fs0 fc0 sc0 lse ws0\">16 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y17cf w1f2 h202\"><div class=\"t m0 x6a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Differenze di conversione </div></td><td></td><td class=\"c x1fc y17cf wa h202\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (2.575)  </div></td><td class=\"c x1fd y17cf w38 h202\"><div class=\"t m0 x23 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (4.630)  </div></td><td class=\"c x1fe y17cf w1f4 h202\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17cf w1f5 h202\"><div class=\"t m0 x26 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (7.205)  </div></td></tr><tr><td class=\"c x1f0 y17d0 w1f2 h40\"><div class=\"t m0 x81 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1fb y17d0 w1f3 h40\"><div class=\"t m0 x35 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">1.786  </div></td><td class=\"c x1fc y17d0 wa h40\"><div class=\"t m0 x25 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">67.436  </div></td><td class=\"c x1fd y17d0 w38 h40\"><div class=\"t m0 x2a h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">271.801  </div></td><td class=\"c x1fe y17d0 w1f4 h40\"><div class=\"t m0 x37 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">1.692  </div></td><td class=\"c x1f6 y17d0 w1f5 h40\"><div class=\"t m0 xcb h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">342.715  </div></td></tr><tr><td class=\"c x1f0 y17d1 w1f6 h3d\"><div class=\"t m0 x14c h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1fb y17d1 w1f3 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.786  </div></td><td class=\"c x1fc y17d1 wa h3d\"><div class=\"t m0 x25 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">67.436  </div></td><td class=\"c x1fd y17d1 w38 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">271.801  </div></td><td class=\"c x1fe y17d1 w1f4 h3d\"><div class=\"t m0 x37 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.692  </div></td><td class=\"c x1f6 y17d1 w5f h3d\"><div class=\"t m0 xcb h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">342.715  </div></td></tr><tr><td class=\"c x1f0 y17d2 w1f6 h40\"><div class=\"t m0 x103 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td class=\"c x1fc y17d2 wa h40\"><div class=\"t m0 x30 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">334 <span class=\"ls0\"> </span></div></td><td class=\"c x1fd y17d2 w38 h40\"><div class=\"t m0 x37 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">12.769  </div></td><td class=\"c x1fe y17d2 w1f4 h40\"><div class=\"t m0 x70 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">942 <span class=\"ls0\"> </span></div></td><td class=\"c x1f6 y17d2 w5f h40\"><div class=\"t m0 x49 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">14.044  </div></td></tr><tr><td class=\"c x1f0 y17d3 w1f6 h3d\"><div class=\"t m0 x14c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td class=\"c x1fc y17d3 wa h3d\"><div class=\"t m0 x83 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1fd y17d3 w38 h3d\"><div class=\"t m0 x20 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (81)  </div></td><td></td><td class=\"c x1f6 y17d3 w5f h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (81)  </div></td></tr><tr><td class=\"c x1f0 y17d4 w1f6 h3d\"><div class=\"t m0 x1f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29 </div></td><td class=\"c x1fb y17d4 w1f3 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y17d4 wa h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">2.758  </div></td><td class=\"c x1fd y17d4 w38 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.660  </div></td><td class=\"c x1fe y17d4 w1f4 h3d\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17d4 w5f h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">4.418  </div></td></tr><tr><td class=\"c x1f0 y17d5 w1f6 h3d\"><div class=\"t m0 xf1 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x1fb y17d5 w1f3 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y17d5 wa h3d\"><div class=\"t m0 x30 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">399 <span class=\"ls0\"> </span></div></td><td class=\"c x1fd y17d5 w38 h3d\"><div class=\"t m0 x23 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (1.784)  </div></td><td class=\"c x1fe y17d5 w1f4 h3d\"><div class=\"t m0 x37 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (545)  </div></td><td class=\"c x1f6 y17d5 w5f h3d\"><div class=\"t m0 x26 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (1.930)  </div></td></tr><tr><td class=\"c x1ff y17d6 w3b4 h2ae\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Variazione perimetro di<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x200 y17d7 w3b5 h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _82\"> </span></div></td><td class=\"c x1fb y17d8 w1f3 h50\"><div class=\"t m0 x82 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y17d8 wa h50\"><div class=\"t m0 x14e h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fd y17d8 w38 h50\"><div class=\"t m0 x13f h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">2.232  </div></td><td class=\"c x1fe y17d8 w1f4 h50\"><div class=\"t m0 x63 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17d8 w5f h50\"><div class=\"t m0 x7 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">2.232  </div></td></tr><tr><td class=\"c x1f0 y17d9 w1f6 h3d\"><div class=\"t m0 x6a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Differenze di conversione </div></td><td class=\"c x1fb y17d9 w1f3 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y17d9 wa h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.304  </div></td><td class=\"c x1fd y17d9 w38 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">5.676  </div></td><td class=\"c x1fe y17d9 w1f4 h3d\"><div class=\"t m0 x20 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (1)  </div></td><td class=\"c x1f6 y17d9 w5f h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">6.979  </div></td></tr><tr><td class=\"c x1f0 y17da w1f6 h3d\"><div class=\"t m0 x14c h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1fb y17da w1f3 h3d\"><div class=\"t m0 x35 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">1.786  </div></td><td class=\"c x1fc y17da wa h3d\"><div class=\"t m0 x25 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">72.230  </div></td><td class=\"c x1fd y17da w38 h3d\"><div class=\"t m0 x2a h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">292.273  </div></td><td class=\"c x1fe y17da w1f4 h3d\"><div class=\"t m0 x37 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">2.088  </div></td><td class=\"c x1f6 y17da w5f h3d\"><div class=\"t m0 xcb h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">368.378  </div></td></tr><tr><td></td><td></td><td class=\"c x1f1 y17db w3a9 h2af\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Diritti di<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x1f2 y17dc w3aa h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Imm. in<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x201 y17de w3b6 h2b0\"><div class=\"t m0 x1b7 h3e y17dd ffb fs0 fc0 sc0 ls0 ws0\">Fondo ammortamento e perdite<span class=\"_ _82\"> </span></div></td><td class=\"c x1f3 y17df w3ab h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Costi di<span class=\"_ _82\"> </span></div></td><td class=\"c x1f4 y17df w3ac h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">concessione,<span class=\"_ _82\"> </span></div></td><td class=\"c x1fd y17e0 w38 h13\"><div class=\"t m0 x35 h3 y501 ff2 fs0 fc0 sc0 ls0 ws0\">Altre </div></td><td class=\"c x1f2 y17e1 w3ae h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">corso e<span class=\"_ _82\"> </span></div></td><td class=\"c x1f6 y17e0 w1f5 h13\"><div class=\"t m0 xca h3 y501 ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x202 y17e2 w3b7 h2b0\"><div class=\"t m0 x1b7 h3e y17dd ffb fs0 fc0 sc0 ls0 ws0\">durevoli<span class=\"_ _82\"> </span></div></td><td class=\"c x1f7 y17e3 w3af h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">sviluppo<span class=\"_ _82\"> </span></div></td><td class=\"c x1f8 y17e3 w3b0 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">licenze e<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x1fa y17e4 w3b2 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">marchi<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x1f2 y17e5 w3b3 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">acconti<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y17e6 w1f2 h3d\"><div class=\"t m0 x81 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1fb y17e6 w1f3 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.786  </div></td><td class=\"c x1fc y17e6 wa h3d\"><div class=\"t m0 x25 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">31.040  </div></td><td class=\"c x1fd y17e6 w38 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">106.693  </div></td><td class=\"c x1fe y17e6 w1f4 h3d\"><div class=\"t m0 x56 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1f6 y17e6 w1f5 h3d\"><div class=\"t m0 xcb h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">139.519  </div></td></tr><tr><td class=\"c x1f0 y17e7 w1f2 h4f\"><div class=\"t m0 x14b h2 y13e6 ff1 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td class=\"c x1fc y17e7 wa h4f\"><div class=\"t m0 x82 h2 y13e6 ff1 fs0 fc0 sc0 ls0 ws0\">2.554  </div></td><td class=\"c x1fd y17e7 w38 h4f\"><div class=\"t m0 x37 h2 y13e6 ff1 fs0 fc0 sc0 ls0 ws0\">13.179  </div></td><td></td><td class=\"c x1f6 y17e7 w1f5 h4f\"><div class=\"t m0 x49 h2 y13e6 ff1 fs0 fc0 sc0 ls0 ws0\">15.733  </div></td></tr><tr><td class=\"c x1f0 y17e8 w1f2 h3d\"><div class=\"t m0 x14c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td class=\"c x1fc y17e8 wa h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (435)  </div></td><td class=\"c x1fd y17e8 w38 h3d\"><div class=\"t m0 x3f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (254)  </div></td><td></td><td class=\"c x1f6 y17e8 w1f5 h3d\"><div class=\"t m0 x52 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (689)  </div></td></tr><tr><td class=\"c x1f0 y17e9 w1f2 h3d\"><div class=\"t m0 x14d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29 </div></td><td></td><td class=\"c x1fc y17e9 wa h3d\"><div class=\"t m0 x30 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">290 <span class=\"ls0\"> </span></div></td><td class=\"c x1fd y17e9 w38 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.577  </div></td><td class=\"c x1fe y17e9 w1f4 h3d\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17e9 w1f5 h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.867  </div></td></tr><tr><td class=\"c x1f0 y17ea w1f2 h3d\"><div class=\"t m0 x6a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Differenze di conversione </div></td><td></td><td class=\"c x1fc y17ea wa h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (807)  </div></td><td class=\"c x1fd y17ea w38 h3d\"><div class=\"t m0 x23 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (1.993)  </div></td><td class=\"c x1fe y17ea w1f4 h3d\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17ea w1f5 h3d\"><div class=\"t m0 x26 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (2.800)  </div></td></tr><tr><td class=\"c x1f0 y17eb w1f2 h40\"><div class=\"t m0 x81 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1fb y17eb w1f3 h40\"><div class=\"t m0 x35 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">1.786  </div></td><td class=\"c x1fc y17eb wa h40\"><div class=\"t m0 x25 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">32.643  </div></td><td class=\"c x1fd y17eb w38 h40\"><div class=\"t m0 x2a h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">119.201  </div></td><td class=\"c x1fe y17eb w1f4 h40\"><div class=\"t m0 x56 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1f6 y17eb w1f5 h40\"><div class=\"t m0 xcb h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">153.630  </div></td></tr><tr><td class=\"c x1f0 y17ec w1f6 h3d\"><div class=\"t m0 x14c h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1fb y17ec w1f3 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.786  </div></td><td class=\"c x1fc y17ec wa h3d\"><div class=\"t m0 x25 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">32.643  </div></td><td class=\"c x1fd y17ec w38 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">119.201  </div></td><td class=\"c x1fe y17ec w1f4 h3d\"><div class=\"t m0 x56 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1f6 y17ec w5f h3d\"><div class=\"t m0 xcb h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">153.630  </div></td></tr><tr><td class=\"c x1f0 y17ed w1f6 h40\"><div class=\"t m0 x103 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1fb y17ed w1f3 h40\"><div class=\"t m0 x82 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y17ed wa h40\"><div class=\"t m0 x82 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">2.419  </div></td><td class=\"c x1fd y17ed w38 h40\"><div class=\"t m0 x37 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">12.845  </div></td><td class=\"c x1fe y17ed w1f4 h40\"><div class=\"t m0 x63 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17ed w5f h40\"><div class=\"t m0 x49 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">15.264  </div></td></tr><tr><td class=\"c x1f0 y17ee w1f6 h3d\"><div class=\"t m0 x14c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1fb y17ee w1f3 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y17ee wa h3d\"><div class=\"t m0 x14e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fd y17ee w38 h3d\"><div class=\"t m0 x20 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (86)  </div></td><td class=\"c x1fe y17ee w1f4 h3d\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17ee w5f h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (86)  </div></td></tr><tr><td class=\"c x1f0 y17ef w1f6 h3d\"><div class=\"t m0 x1f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29 </div></td><td class=\"c x1fb y17ef w1f3 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y17ef wa h3d\"><div class=\"t m0 x30 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">602 <span class=\"ls0\"> </span></div></td><td class=\"c x1fd y17ef w38 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.655  </div></td><td class=\"c x1fe y17ef w1f4 h3d\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17ef w5f h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">2.257  </div></td></tr><tr><td class=\"c x1f0 y17f0 w1f6 h3d\"><div class=\"t m0 x6a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Differenze di conversione </div></td><td class=\"c x1fb y17f0 w1f3 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y17f0 wa h3d\"><div class=\"t m0 x30 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">269 <span class=\"ls0\"> </span></div></td><td class=\"c x1fd y17f0 w38 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.698  </div></td><td class=\"c x1fe y17f0 w1f4 h3d\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17f0 w5f h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.967  </div></td></tr><tr><td class=\"c x1f0 y17f1 w1f6 h40\"><div class=\"t m0 x14c h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1fb y17f1 w1f3 h40\"><div class=\"t m0 x35 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">1.786  </div></td><td class=\"c x1fc y17f1 wa h40\"><div class=\"t m0 x25 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">35.932  </div></td><td class=\"c x1fd y17f1 w38 h40\"><div class=\"t m0 x2a h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">135.313  </div></td><td class=\"c x1fe y17f1 w1f4 h40\"><div class=\"t m0 x56 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1f6 y17f1 w5f h40\"><div class=\"t m0 xcb h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">173.032  </div></td></tr><tr><td class=\"c x1f0 y17f2 w1f2 h3d\"><div class=\"t m0 x3a h3e y189 ffb fs0 fc0 sc0 ls0 ws0\">Valore netto </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y17f3 w1f2 h40\"><div class=\"t m0 x81 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1fb y17f3 w1f3 h40\"><div class=\"t m0 x57 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1fc y17f3 wa h40\"><div class=\"t m0 x25 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">37.576  </div></td><td class=\"c x1fd y17f3 w38 h40\"><div class=\"t m0 x2a h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">166.453  </div></td><td class=\"c x1fe y17f3 w1f4 h40\"><div class=\"t m0 x37 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">1.004  </div></td><td class=\"c x1f6 y17f3 w1f5 h40\"><div class=\"t m0 xcb h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">205.033  </div></td></tr><tr><td class=\"c x1f0 y17f4 w1f2 h3d\"><div class=\"t m0 x81 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1fb y17f4 w1f3 h3d\"><div class=\"t m0 x57 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1fc y17f4 wa h3d\"><div class=\"t m0 x25 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">34.793  </div></td><td class=\"c x1fd y17f4 w38 h3d\"><div class=\"t m0 x2a h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">152.600  </div></td><td class=\"c x1fe y17f4 w1f4 h3d\"><div class=\"t m0 x37 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">1.692  </div></td><td class=\"c x1f6 y17f4 w1f5 h3d\"><div class=\"t m0 xcb h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">189.086  </div></td></tr><tr><td class=\"c x1f0 y17f5 w1f6 h3d\"><div class=\"t m0 x14c h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1fb y17f5 w1f3 h3d\"><div class=\"t m0 x57 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1fc y17f5 wa h3d\"><div class=\"t m0 x25 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">36.298  </div></td><td class=\"c x1fd y17f5 w38 h3d\"><div class=\"t m0 x2a h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">156.960  </div></td><td class=\"c x1fe y17f5 w1f4 h3d\"><div class=\"t m0 x37 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">2.088  </div></td><td class=\"c x1f6 y17f5 w5f h3d\"><div class=\"t m0 xcb h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">195.346  </div></td></tr></table>Al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span><span class=\"ls1\">2024</span> <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>immaterial<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>vita <span class=\"_ _3\"></span>utile <span class=\"_ _15\"></span>definita <span class=\"_ _3\"></span>ammontano <span class=\"_ _15\"></span>a <span class=\"_ _12\"></span>195,3 milioni di Euro (189,1 milioni di Euro al 31 dicembre <span class=\"_ _6\"></span><span class=\"ls1\">2023</span>) e sono quasi interamente<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>riferibili<span class=\"_ _17\"></span> al <span class=\"_ _6\"></span>Gruppo Cementir <span class=\"_ _6\"></span>Holding<span class=\"lsd\">. </span>I <span class=\"_ _6\"></span>diritti <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>concession<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>licenze si <span class=\"_ _6\"></span>riferiscono prevalentemente alle <span class=\"_ _14\"></span>concessioni <span class=\"_ _15\"></span>sull\u2019<span class=\"_ _17\"></span>utilizzo <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>cave <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>alle <span class=\"_ _14\"></span>licenze <span class=\"_ _14\"></span>software <span class=\"_ _14\"></span>r<span class=\"_ _6\"></span>elative <span class=\"_ _14\"></span>all\u2019implementazion<span class=\"_ _17\"></span>e <span class=\"_ _15\"></span>del sistema <span class=\"_ _1f\"> </span>informativo <span class=\"_ _21\"> </span>(SAP <span class=\"_ _1f\"> </span>R/3). <span class=\"_ _8\"> </span><span class=\"ff7\">L\u2019incremento<span class=\"_ _17\"></span> <span class=\"_ _8\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _21\"> </span>periodo <span class=\"_ _21\"> </span>\u00e8 <span class=\"_ _21\"> </span>principalm<span class=\"_ _0\"></span>ente <span class=\"_ _21\"> </span>attribuibi<span class=\"_ _0\"></span>le <span class=\"_ _21\"> </span>al </span>Gruppo  Cementir  Holding  in  merito  a  progetti  r<span class=\"_ _6\"></span>elativi  a  miglioramenti<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>nei <span class=\"_ _1c\"> </span>processi  IT, tecnologia, <span class=\"_ _1f\"> </span>infrastrutture <span class=\"_ _1f\"> </span>e <span class=\"_ _1f\"> </span>misure <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>sicurezza <span class=\"_ _19\"> </span>inform<span class=\"_ _6\"></span>atica. <span class=\"_ _21\"> </span>La <span class=\"_ _1f\"> </span>riclassifica <span class=\"_ _1f\"> </span>riportata <span class=\"_ _1f\"> </span>nella<span class=\"_ _82\"> </span>t<span class=\"_ _82\"> </span>abella <span class=\"_ _16\"></span>\u00e8 p<span class=\"_ _17\"></span>rincipalmente <span class=\"_ _16\"></span>conseguenza <span class=\"_ _17\"></span>della <span class=\"_ _17\"></span>compen<span class=\"_ _0\"></span>sazione <span class=\"_ _17\"></span>delle <span class=\"_ _16\"></span>quote <span class=\"_ _17\"></span>CO2 <span class=\"_ _16\"></span>con l<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>r<span class=\"_ _6\"></span>ispettive<span class=\"_ _17\"></span> passivit\u00e0, avvenuta<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>nel corso del<span class=\"_ _0\"></span>l\u2019esercizio.<span class=\"ff1\"> </span>Per <span class=\"_ _17\"></span>maggiori <span class=\"_ _17\"></span>dettagli <span class=\"_ _17\"></span>relativamente <span class=\"_ _17\"></span>all\u2019incremen<span class=\"_ _17\"></span>to <span class=\"_ _17\"></span>relativo al<span class=\"_ _0\"></span>la <span class=\"_ _17\"></span>Variazione <span class=\"_ _17\"></span>perimetro<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>di consolidamento si<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>riman<span class=\"_ _17\"></span>da alla nota 37 Acquisizioni<span class=\"_ _0\"></span> e cessazioni aziendal<span class=\"_ _17\"></span>i.<span class=\"_ _6\"></span> Le <span class=\"_ _4\"> </span>Altre <span class=\"_ _5\"> </span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>immaterial<span class=\"_ _17\"></span>i <span class=\"_ _5\"> </span>si <span class=\"_ _4\"> </span>r<span class=\"_ _6\"></span>iferiscono <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>Gruppo <span class=\"_ _4\"> </span>Cementir <span class=\"_ _4\"> </span>ed<span class=\"_ _6\"></span> <span class=\"_ _4\"> </span>includono <span class=\"_ _4\"> </span>la determinazione <span class=\"_ _19\"> </span>dei <span class=\"_ _19\"> </span>valori <span class=\"_ _19\"> </span>assegnati <span class=\"_ _1f\"> </span>in <span class=\"_ _19\"> </span>sede <span class=\"_ _1f\"> </span>di <span class=\"_ _19\"> </span>acquisizione <span class=\"_ _19\"> </span>del <span class=\"_ _1f\"> </span>Gruppo <span class=\"_ _1f\"> </span>Compagnie <span class=\"_ _1f\"> </span>des<span class=\"_ _17\"></span> Ciments <span class=\"_ _6\"></span>Belges <span class=\"_ _14\"></span>e <span class=\"_ _14\"></span>della <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _14\"></span>Lehigh <span class=\"_ _6\"></span>White <span class=\"_ _14\"></span>Cement <span class=\"_ _6\"></span>Company <span class=\"_ _14\"></span>ad <span class=\"_ _14\"></span>alcune <span class=\"_ _6\"></span>grandezze <span class=\"_ _6\"></span>quali le <span class=\"_ _14\"></span>liste <span class=\"_ _14\"></span>clienti <span class=\"_ _14\"></span>e <span class=\"_ _14\"></span>i <span class=\"_ _14\"></span>contratti <span class=\"_ _15\"></span>inerenti<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>lo <span class=\"_ _14\"></span>sfruttamen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>esclusiva <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>cave. <span class=\"_ _14\"></span>Tali <span class=\"_ _14\"></span>grandezze <span class=\"_ _14\"></span>sono state <span class=\"_ _14\"></span>iscritte <span class=\"_ _6\"></span>nell\u2019ambito <span class=\"_ _6\"></span>dell\u2019allocazione <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span>prezzo <span class=\"_ _14\"></span>pagato <span class=\"_ _14\"></span>per <span class=\"_ _14\"></span>l\u2019acquisizione <span class=\"_ _6\"></span>delle <span class=\"_ _14\"></span>suddette<span class=\"_ _17\"></span> societ\u00e0. L\u2019incremento <span class=\"_ _3\"></span>dell\u2019esercizio <span class=\"_ _3\"></span>relativo <span class=\"_ _12\"> </span>alle <span class=\"_ _12\"></span>\u201cDifferenz<span class=\"_ _17\"></span>e <span class=\"_ _12\"> </span>di <span class=\"_ _19\"> </span>conversione\u201d<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _3\"></span>conseguenza principale dell<span class=\"_ _17\"></span>\u2019apprezzamento del Dollaro A<span class=\"_ _0\"></span>mericano rispe<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>to all\u2019E<span class=\"_ _17\"></span>uro.<span class=\"_ _6\"></span><span class=\"ff1\"> </span>2.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Attivit\u00e0 imma<span class=\"_ _0\"></span>teriali a vita utile indef<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>nita e avvi<span class=\"_ _0\"></span>amento </span><table class=\"s w3b8 h2b1\" id=\"_0af71c5d-92e0-4126-8a65-e8b728cddbd4\"><tr><td class=\"c x204 y17f6 w77 h1ed\"><div class=\"t m0 x14f h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x205 y17f6 w1f7 h1ed\"><div class=\"t m0 x38 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Avviamento </div></td><td class=\"c x206 y17f6 w1f8 h1ed\"><div class=\"t m0 x5e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Testate </div></td><td class=\"c x207 y17f6 w1f8 h1ed\"><div class=\"t m0 x30 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x204 y17f7 w77 h1ec\"><div class=\"t m0 x30 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x205 y17f7 w1f7 h1ec\"><div class=\"t m0 x70 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 408.411  </div></td><td class=\"c x206 y17f7 w1f8 h1ec\"><div class=\"t m0 x55 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 91.802  </div></td><td class=\"c x207 y17f7 w1f8 h1ec\"><div class=\"t m0 x70 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 500.213  </div></td></tr><tr><td class=\"c x204 y17f8 w77 h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29<span class=\"_ _0\"></span> </div></td><td class=\"c x205 y17f8 w1f7 h1ed\"><div class=\"t m0 x55 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 42.203  </div></td><td></td><td class=\"c x207 y17f8 w1f8 h1ed\"><div class=\"t m0 x55 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 42.203  </div></td></tr><tr><td class=\"c x208 y17fa w3b9 h2b2\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Differenze di</div></td><td class=\"c x205 y17fb w1f7 h10e\"><div class=\"t m0 x82 h43 y8f5 ff1 fs8 fc0 sc0 ls0 ws0\"> (44.523)  </div></td><td></td><td class=\"c x207 y17fb w1f8 h10e\"><div class=\"t m0 x82 h103 y8f5 ff2 fs8 fc0 sc0 ls0 ws0\"> (44.523)  </div></td></tr><tr><td class=\"c x209 y17fd w3ba h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">conversione<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x204 y17fe w77 h1ed\"><div class=\"t m0 x30 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x205 y17fe w1f7 h1ed\"><div class=\"t m0 x70 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 406.092  </div></td><td class=\"c x206 y17fe w1f8 h1ed\"><div class=\"t m0 x55 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 91.802  </div></td><td class=\"c x207 y17fe w1f8 h1ed\"><div class=\"t m0 x70 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 497.894  </div></td></tr><tr><td class=\"c x204 y17ff w1f9 h1ec\"><div class=\"t m0 x30 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x205 y17ff w1f7 h1ec\"><div class=\"t m0 x20 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">406.092 </div></td><td class=\"c x206 y17ff w1f8 h1ec\"><div class=\"t m0 x30 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">91.802 </div></td><td class=\"c x207 y17ff w1fa h1ec\"><div class=\"t m0 x20 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">497.894 </div></td></tr><tr><td class=\"c x204 y1800 w1f9 h1ed\"><div class=\"t m0 x5e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Svalutazioni </div></td><td class=\"c x205 y1800 w1f7 h1ed\"><div class=\"t m0 x13d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x206 y1800 w1f8 h1ed\"><div class=\"t m0 x6a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(15.000) </div></td><td class=\"c x207 y1800 w1fa h1ed\"><div class=\"t m0 x6a h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">(15.000) </div></td></tr><tr><td class=\"c x204 y1801 w1f9 h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29<span class=\"_ _0\"></span> </div></td><td class=\"c x205 y1801 w1f7 h1ed\"><div class=\"t m0 x30 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">45.496 </div></td><td></td><td class=\"c x207 y1801 w1fa h1ed\"><div class=\"t m0 x30 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">45.496 </div></td></tr><tr><td class=\"c x1bf y1802 w3bb h2b4\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Variazione perimetr<span class=\"_ _0\"></span>o di<span class=\"_ _82\"> </span></div></td><td class=\"c x205 y1803 w1f7 h101\"><div class=\"t m0 x56 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">9.532 </div></td><td></td><td class=\"c x207 y1803 w1fa h101\"><div class=\"t m0 x56 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">9.532 </div></td></tr><tr><td class=\"c x20a y1804 w3bc h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x20b y1805 w3b9 h2b5\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Differenze di<span class=\"_ _82\"> </span></div></td><td class=\"c x205 y1806 w1f7 h101\"><div class=\"t m0 x6a h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">(11.281) </div></td><td></td><td class=\"c x207 y1806 w1fa h101\"><div class=\"t m0 x6a h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">(11.281) </div></td></tr><tr><td class=\"c x209 y1807 w3ba h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">conversione<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x204 y1808 w1f9 h219\"><div class=\"t m0 x30 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x205 y1808 w1f7 h219\"><div class=\"t m0 x20 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">449.840 </div></td><td class=\"c x206 y1808 w1f8 h219\"><div class=\"t m0 x30 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">76.802 </div></td><td class=\"c x207 y1808 w1fa h219\"><div class=\"t m0 x20 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">526.642 </div></td></tr></table> <span class=\"_ _25\"> </span><span class=\"ff7\">L\u2019avviamento <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>allocato</span> <span class=\"_ _3\"></span>ai <span class=\"_ _12\"></span>seguenti<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>gruppi <span class=\"_ _3\"></span>di <span class=\"_ _12\"></span><span class=\"ff6\">cash <span class=\"_ _3\"></span>generating <span class=\"_ _3\"></span>unit<span class=\"ls2\">, <span class=\"_ _3\"></span></span></span>t<span class=\"_ _6\"></span>utte <span class=\"_ _3\"></span>riferibili<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>al<span class=\"_ _0\"></span> Gruppo Cemen<span class=\"_ _0\"></span>tir Holding<span class=\"ff6\">: </span><table class=\"s w3bd h2b6\" id=\"_123a79ab-273f-4a93-94e8-30a99ba48a88\"><tr><td class=\"c x1f0 y1809 w1fb h51\"><div class=\"t m0 x1b h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x20c y180a w3be h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc1 sc0 ls0 ws0\">Nordic &amp;<span class=\"_ _82\"> </span></div></td><td class=\"c x20d y180b w3bf h2b7\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc1 sc0 ls0 ws0\">Nord<span class=\"_ _82\"> </span></div></td><td class=\"c x20e y1809 w1fc h51\"><div class=\"t m0 x28 h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">Turchia </div></td><td class=\"c x20f y1809 w2f h51\"><div class=\"t m0 x38 h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">Egitto </div></td><td class=\"c x210 y180b w3c0 h2b7\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc1 sc0 ls0 ws0\">Asia<span class=\"_ _82\"> </span></div></td><td class=\"c x211 y1809 w1ff h51\"><div class=\"t m0 x22 h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">Italia </div></td><td class=\"c x212 y1809 w200 h51\"><div class=\"t m0 x19 h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x213 y180c w3c1 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc1 sc0 ls0 ws0\">Baltic<span class=\"_ _82\"> </span></div></td><td class=\"c x214 y180d w3c2 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc1 sc0 ls0 ws0\">America<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x215 y180d w3c3 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc1 sc0 ls0 ws0\">Pacifico<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x216 y180e w1fd h3d\"><div class=\"t m0 x25 h3 y189 ff2 fs0 fc1 sc0 ls0 ws0\">USA </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y180f w3c4 h29c\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc1 sc0 ls0 ws0\">Valore di inizio<span class=\"_ _82\"> </span></div></td><td class=\"c x217 y1810 w1fc h21b\"><div class=\"t m0 x28 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">253.772  </div></td><td class=\"c x216 y1810 w1fd h21b\"><div class=\"t m0 x38 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">27.843  </div></td><td class=\"c x20e y1810 w1fc h21b\"><div class=\"t m0 x28 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">118.850  </div></td><td class=\"c x20f y1810 w2f h21b\"><div class=\"t m0 x23 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">1.112  </div></td><td class=\"c x218 y1810 w1fe h21b\"><div class=\"t m0 x52 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">2.937  </div></td><td class=\"c x211 y1810 w1ff h21b\"><div class=\"t m0 x7 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">1.577  </div></td><td class=\"c x212 y1810 w200 h21b\"><div class=\"t m0 xc6 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">406.092  </div></td></tr><tr><td class=\"c x1bf y1811 w3c5 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc1 sc0 ls0 ws0\">periodo<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1812 w3c6 h2b8\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Rivalutazione<span class=\"_ _82\"> </span></div></td><td class=\"c x217 y1813 w1fc h51\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x216 y1813 w1fd h51\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x20e y1813 w1fc h51\"><div class=\"t m0 x38 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">45.496 </div></td><td class=\"c x20f y1813 w2f h51\"><div class=\"t m0 x41 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y1813 w1fe h51\"><div class=\"t m0 x4a h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x211 y1813 w1ff h51\"><div class=\"t m0 x37 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x212 y1813 w200 h51\"><div class=\"t m0 xc7 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">45.496 </div></td></tr><tr><td class=\"c x1bf y1814 w3c7 h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">monetaria<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x219 y1815 w3c8 h2b9\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Variazione<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1816 w3c9 h2ba\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">perimetro <span class=\"lse\">di<span class=\"_ _82\"> </span></span></div></td><td class=\"c x217 y1817 w1fc h21c\"><div class=\"t m0 x4a h2 y196 ff1 fs0 fc0 sc0 ls0 ws0\">9.292 </div></td><td class=\"c x216 y1817 w1fd h21c\"><div class=\"t m0 x56 h2 y196 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x20e y1817 w1fc h21c\"><div class=\"t m0 x56 h2 y196 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x20f y1817 w2f h21c\"><div class=\"t m0 x41 h2 y196 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y1817 w1fe h21c\"><div class=\"t m0 x15 h2 y196 ff1 fs0 fc0 sc0 lse ws0\">240<span class=\"ls0\"> </span></div></td><td class=\"c x211 y1817 w1ff h21c\"><div class=\"t m0 x37 h2 y196 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x212 y1817 w200 h21c\"><div class=\"t m0 x21 h2 y196 ff1 fs0 fc0 sc0 ls0 ws0\">9.532 </div></td></tr><tr><td class=\"c x1bf y1818 w3b5 h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x219 y1819 w3ca h2b8\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Differenze di<span class=\"_ _82\"> </span></div></td><td class=\"c x217 y181a w1fc h51\"><div class=\"t m0 x3e h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">(1.083) </div></td><td class=\"c x216 y181a w1fd h51\"><div class=\"t m0 x4a h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">1.771 </div></td><td class=\"c x20e y181a w1fc h51\"><div class=\"t m0 x3d h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">(11.844) </div></td><td class=\"c x20f y181a w2f h51\"><div class=\"t m0 x4a h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">(391) </div></td><td class=\"c x218 y181a w1fe h51\"><div class=\"t m0 x15 h2 y198 ff1 fs0 fc0 sc0 lse ws0\">266<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x212 y181a w200 h51\"><div class=\"t m0 x1b h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">(11.281) </div></td></tr><tr><td class=\"c x1bf y181b w3cb h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">conversione<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y181c w3cc h29c\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc1 sc0 ls0 ws0\">Valore di fine<span class=\"_ _82\"> </span></div></td><td class=\"c x217 y181d w1fc h50\"><div class=\"t m0 x28 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">261.981 </div></td><td class=\"c x216 y181d w1fd h50\"><div class=\"t m0 x38 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">29.614 </div></td><td class=\"c x20e y181d w1fc h50\"><div class=\"t m0 x28 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">152.502 </div></td><td class=\"c x20f y181d w2f h50\"><div class=\"t m0 x3f h3 y29d ff2 fs0 fc1 sc0 lse ws0\">721<span class=\"ls0\"> </span></div></td><td class=\"c x218 y181d w1fe h50\"><div class=\"t m0 x52 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">3.444 </div></td><td class=\"c x211 y181d w1ff h50\"><div class=\"t m0 x7 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">1.577 </div></td><td class=\"c x212 y181d w200 h50\"><div class=\"t m0 xc6 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">449.839 </div></td></tr><tr><td class=\"c x1bf y181e w3c5 h29d\"><div class=\"t m0 x1b7 h3 y1794 ff2 fs0 fc1 sc0 ls0 ws0\">periodo<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w3cd h2bb\" id=\"_80111660-6464-4d38-b07d-d486fd65220c\"><tr><td class=\"c x1f0 y181f w1fb h51\"><div class=\"t m0 x1b h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x20c y1820 w3be h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc1 sc0 ls0 ws0\">Nordic &amp;<span class=\"_ _82\"> </span></div></td><td class=\"c x20d y1821 w3bf h2b7\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc1 sc0 ls0 ws0\">Nord<span class=\"_ _82\"> </span></div></td><td class=\"c x20e y181f w1fc h51\"><div class=\"t m0 x28 h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">Turchia </div></td><td class=\"c x20f y181f w2f h51\"><div class=\"t m0 x38 h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">Egitto </div></td><td class=\"c x210 y1821 w3c0 h2b7\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc1 sc0 ls0 ws0\">Asia<span class=\"_ _82\"> </span></div></td><td class=\"c x211 y181f w1ff h51\"><div class=\"t m0 x22 h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">Italia </div></td><td class=\"c x212 y181f w200 h51\"><div class=\"t m0 x19 h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x213 y1822 w3c1 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc1 sc0 ls0 ws0\">Baltic<span class=\"_ _82\"> </span></div></td><td class=\"c x214 y1823 w3c2 h2ab\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc1 sc0 ls0 ws0\">America<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x215 y1823 w3c3 h2ab\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc1 sc0 ls0 ws0\">Pacifico<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x216 y1824 w1fd h3d\"><div class=\"t m0 x25 h3 y189 ff2 fs0 fc1 sc0 ls0 ws0\">USA </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1825 w3c4 h2bc\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc1 sc0 ls0 ws0\">Valore di inizio<span class=\"_ _82\"> </span></div></td><td class=\"c x217 y1826 w1fc h50\"><div class=\"t m0 x28 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">255.403  </div></td><td class=\"c x216 y1826 w1fd h50\"><div class=\"t m0 x38 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">28.845  </div></td><td class=\"c x20e y1826 w1fc h50\"><div class=\"t m0 x28 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">117.957  </div></td><td class=\"c x20f y1826 w2f h50\"><div class=\"t m0 x23 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">1.453  </div></td><td class=\"c x218 y1826 w1fe h50\"><div class=\"t m0 x52 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">3.176  </div></td><td class=\"c x211 y1826 w1ff h50\"><div class=\"t m0 x7 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">1.577  </div></td><td class=\"c x212 y1826 w200 h50\"><div class=\"t m0 xc6 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">408.411  </div></td></tr><tr><td class=\"c x1bf y1827 w3c5 h2bd\"><div class=\"t m0 x1b7 h3 y1794 ff2 fs0 fc1 sc0 ls0 ws0\">periodo<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1816 w3c6 h2be\"><div class=\"t m0 x1b7 h2 y1828 ff1 fs0 fc0 sc0 ls0 ws0\">Rivalutazione</div></td><td class=\"c x217 y1829 w1fc h51\"><div class=\"t m0 x126 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x216 y1829 w1fd h51\"><div class=\"t m0 x126 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x20e y1829 w1fc h51\"><div class=\"t m0 x38 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">42.203  </div></td><td class=\"c x20f y1829 w2f h51\"><div class=\"t m0 x30 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x218 y1829 w1fe h51\"><div class=\"t m0 x2a h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x211 y1829 w1ff h51\"><div class=\"t m0 x37 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x212 y1829 w200 h51\"><div class=\"t m0 xc7 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">42.203  </div></td></tr><tr><td class=\"c x1bf y1818 w3c7 h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">monetaria<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x219 y182a w3ca h2ae\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Differenze di<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y181b w3cb h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">conversione</div></td><td class=\"c x217 y182b w1fc h50\"><div class=\"t m0 x24 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\"> (1.631)  </div></td><td class=\"c x216 y182b w1fd h50\"><div class=\"t m0 x24 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\"> (1.002)  </div></td><td class=\"c x20e y182b w1fc h50\"><div class=\"t m0 x15 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\"> (41.310)  </div></td><td class=\"c x20f y182b w2f h50\"><div class=\"t m0 x2a h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\"> (341)  </div></td><td class=\"c x218 y182b w1fe h50\"><div class=\"t m0 x21 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\"> (239)  </div></td><td></td><td class=\"c x212 y182b w200 h50\"><div class=\"t m0 x37 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(44.523)  </div></td></tr><tr><td class=\"c x1bf y181c w3cc h2bc\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc1 sc0 ls0 ws0\">Valore di fine<span class=\"_ _82\"> </span></div></td><td class=\"c x217 y182c w1fc h50\"><div class=\"t m0 x28 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">253.772  </div></td><td class=\"c x216 y182c w1fd h50\"><div class=\"t m0 x38 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">27.843  </div></td><td class=\"c x20e y182c w1fc h50\"><div class=\"t m0 x28 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">118.850  </div></td><td class=\"c x20f y182c w2f h50\"><div class=\"t m0 x23 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">1.112  </div></td><td class=\"c x218 y182c w1fe h50\"><div class=\"t m0 x52 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">2.937  </div></td><td class=\"c x211 y182c w1ff h50\"><div class=\"t m0 x7 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">1.577  </div></td><td class=\"c x212 y182c w200 h50\"><div class=\"t m0 xc6 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">406.092  </div></td></tr><tr><td class=\"c x1bf y181e w3c5 h29d\"><div class=\"t m0 x1b7 h3 y1794 ff2 fs0 fc1 sc0 ls0 ws0\">periodo<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Per <span class=\"_ _a\"> </span>maggiori <span class=\"_ _a\"> </span>in<span class=\"_ _0\"></span>formazioni <span class=\"_ _a\"> </span>relativamen<span class=\"_ _17\"></span>te <span class=\"_ _a\"> </span>all\u2019incremento <span class=\"_ _a\"> </span>relativo <span class=\"_ _a\"> </span>all<span class=\"_ _17\"></span>a <span class=\"_ _22\"> </span><span class=\"ff1\">Variazione </span>perimetro di consol<span class=\"_ _17\"></span>idamento si rimanda all<span class=\"_ _0\"></span>a nota 37 Acquisizi<span class=\"_ _17\"></span>oni e cessioni aziendali<span class=\"_ _0\"></span>.<span class=\"_ _6\"></span> Con <span class=\"_ _4\"> </span>riferimento<span class=\"_ _17\"></span> <span class=\"_ _5\"> </span>alle <span class=\"_ _1c\"> </span>altre <span class=\"_ _4\"> </span>attivit\u00e0 <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>vita <span class=\"_ _4\"> </span>utile <span class=\"_ _1c\"> </span>indefinita, <span class=\"_ _4\"> </span>si <span class=\"_ _4\"> </span>riporta <span class=\"_ _4\"> </span>d<span class=\"_ _6\"></span>i <span class=\"_ _1c\"> </span>seguito <span class=\"_ _4\"> </span>la composizione del saldo<span class=\"_ _17\"></span> relativo alle testate editori<span class=\"_ _17\"></span>ali dei quotidiani: <table class=\"s w3ce h2bf\" id=\"_1d93eb83-5945-484b-9db1-3ce9b1ce97e7\"><tr><td></td><td class=\"c x21b y182d w202 h2e\"><div class=\"t m0 x1b h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x21c y182d w203 h2e\"><div class=\"t m0 xf h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x21d y182e w201 h2f\"><div class=\"t m0 x3d h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">Il Messaggero </div></td><td class=\"c x21b y182e w202 h2f\"><div class=\"t m0 x15 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">34.808  </div></td><td class=\"c x21c y182e w203 h2f\"><div class=\"t m0 x3d h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">43.808  </div></td></tr><tr><td class=\"c x21d y182f w201 h2e\"><div class=\"t m0 x5e h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">Il Mattino </div></td><td class=\"c x21b y182f w202 h2e\"><div class=\"t m0 x15 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">14.896  </div></td><td class=\"c x21c y182f w203 h2e\"><div class=\"t m0 x3d h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">17.796  </div></td></tr><tr><td class=\"c x21d y1830 w201 h2e\"><div class=\"t m0 x29 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">Il Gazzettino </div></td><td class=\"c x21b y1830 w202 h2e\"><div class=\"t m0 x15 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">24.587  </div></td><td class=\"c x21c y1830 w203 h2e\"><div class=\"t m0 x3d h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">27.687  </div></td></tr><tr><td class=\"c x21d y1831 w201 h2e\"><div class=\"t m0 x19 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">Corriere Adriatico<span class=\"_ _6\"></span> </div></td><td class=\"c x21b y1831 w202 h2e\"><div class=\"t m0 x27 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">2.078  </div></td><td class=\"c x21c y1831 w203 h2e\"><div class=\"t m0 x38 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">2.078  </div></td></tr><tr><td class=\"c x21e y1832 w3cf h2c0\"><div class=\"t m0 x1b7 h22 y16fc ff1 fs2 fc0 sc0 ls0 ws0\">Quotidiano di<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x21f y1833 w3d0 h2c1\"><div class=\"t m0 x1b7 h22 y16e6 ff1 fs2 fc0 sc0 ls0 ws0\">Puglia<span class=\"_ _82\"> </span></div></td><td class=\"c x21b y1834 w202 h30\"><div class=\"t m0 x37 h22 y129 ff1 fs2 fc0 sc0 ls6 ws0\">433 <span class=\"ls0\"> </span></div></td><td class=\"c x21c y1834 w203 h30\"><div class=\"t m0 x25 h22 y129 ff1 fs2 fc0 sc0 ls6 ws0\">433 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x21d y1835 w201 h53\"><div class=\"t m0 x90 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x21b y1835 w202 h53\"><div class=\"t m0 x15 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">76.802  </div></td><td class=\"c x21c y1835 w203 h53\"><div class=\"t m0 x3d h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">91.802  </div></td></tr></table>Gruppo Cemen<span class=\"_ _0\"></span>tir Holding  Il <span class=\"_ _8\"> </span>Gruppo <span class=\"_ _21\"> </span>Cementir <span class=\"_ _8\"> </span>Hol<span class=\"_ _17\"></span>ding,  coerente<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ente <span class=\"_ _21\"> </span>con <span class=\"_ _8\"> </span>quanto <span class=\"_ _21\"> </span>effettuato <span class=\"_ _21\"> </span>negli <span class=\"_ _8\"> </span>esercizi<span class=\"_ _0\"></span> precedenti, <span class=\"_ _19\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>effettuato<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>le <span class=\"_ _19\"></span>opportune<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>verifiche <span class=\"_ _19\"></span>di <span class=\"_ _12\"></span>r<span class=\"_ _6\"></span>iduzione <span class=\"_ _12\"></span>durevole <span class=\"_ _19\"> </span>di <span class=\"_ _12\"></span>valore <span class=\"_ _19\"> </span>alle <span class=\"_ _19\"></span>unit\u00e0<span class=\"_ _0\"></span> generatrici <span class=\"_ _21\"> </span>di <span class=\"_ _8\"> </span>flussi <span class=\"_ _21\"> </span>finanziari <span class=\"_ _21\"> </span>(<span class=\"_ _6\"></span>di <span class=\"_ _21\"> </span>seguito <span class=\"_ _21\"> </span>\u201cCGU\u201d) <span class=\"_ _21\"> </span>a  cui <span class=\"_ _21\"> </span>era <span class=\"_ _21\"> </span>stato <span class=\"_ _8\"> </span>attrib<span class=\"_ _0\"></span>uito <span class=\"_ _8\"> </span>un <span class=\"_ _21\"> </span>valore <span class=\"_ _8\"> </span>di avviamento. Le CGU, <span class=\"_ _6\"></span>definite come il <span class=\"_ _6\"></span>pi\u00f9 <span class=\"_ _6\"></span>piccolo<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>gruppo <span class=\"_ _6\"></span>identi<span class=\"_ _0\"></span>ficabile di <span class=\"_ _6\"></span>attivit\u00e0 che genera flussi finanziari <span class=\"_ _16\"></span>in <span class=\"_ _0\"></span>entrata <span class=\"_ _17\"></span>che <span class=\"_ _16\"></span>sono <span class=\"_ _17\"></span>ampiamente <span class=\"_ _17\"></span>indipendenti <span class=\"_ _16\"></span>dai <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>lussi <span class=\"_ _16\"></span>finanziari <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>entrata <span class=\"_ _17\"></span>generati da <span class=\"_ _6\"></span>altre <span class=\"_ _6\"></span>attivit\u00e0 o <span class=\"_ _6\"></span>gruppi <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>attivit\u00e0, sono <span class=\"_ _6\"></span>identificate <span class=\"_ _6\"></span>nelle <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _6\"></span>e/o <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>specifici impianti <span class=\"_ _6\"></span>cui si riferiscono e<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>alle quali<span class=\"_ _0\"></span> \u00e8 stato allocato l\u2019<span class=\"_ _0\"></span>avviamento paga<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o in fase di<span class=\"_ _0\"></span> acquisizi<span class=\"_ _17\"></span>one. <span class=\"_ _6\"></span><span class=\"ff1\"> </span>Al <span class=\"_ _17\"></span>31 di<span class=\"_ _17\"></span>cembr<span class=\"_ _6\"></span>e <span class=\"_ _17\"></span>2024 i<span class=\"_ _0\"></span>l <span class=\"_ _17\"></span>Gruppo Cementi<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>Holding <span class=\"_ _17\"></span>ha <span class=\"_ _17\"></span>rappresentato <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>CGU <span class=\"_ _0\"></span>sulla <span class=\"_ _17\"></span>base dei  segmenti  operativi<span class=\"_ _17\"></span>  presenti <span class=\"_ _1c\"> </span>ed  in  coerenz<span class=\"_ _17\"></span>a <span class=\"_ _1c\"> </span>con  l\u2019organizzazione  azi<span class=\"_ _17\"></span>endale.  A <span class=\"_ _1c\"> </span>tale proposito, <span class=\"_ _5\"> </span>si <span class=\"_ _5\"> </span>precisa <span class=\"_ _5\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>i <span class=\"_ _5\"> </span>raggruppamenti <span class=\"_ _5\"> </span>del<span class=\"_ _17\"></span>le <span class=\"_ _13\"> </span>CGU <span class=\"_ _5\"> </span>\u201cNordic <span class=\"_ _5\"> </span>&amp; <span class=\"_ _5\"> </span>Bal<span class=\"_ _0\"></span>tic\u201d <span class=\"_ _5\"> </span>e <span class=\"_ _5\"> </span>\u201cTurchia\u201d ricomprendono anc<span class=\"_ _17\"></span>he le CGU sulle qual<span class=\"_ _0\"></span>i sono all<span class=\"_ _17\"></span>ocati <span class=\"_ _6\"></span>gli avvi<span class=\"_ _17\"></span>ament<span class=\"_ _6\"></span>i rela<span class=\"_ _17\"></span>tivi alle acquisizioni locali di societ\u00e0.<span class=\"_ _17\"></span> In <span class=\"_ _15\"></span>particolare, <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>raggruppamento <span class=\"_ _15\"></span>della <span class=\"_ _15\"></span>CGU <span class=\"_ _3\"></span>\u201cNordic <span class=\"_ _15\"></span>&amp; <span class=\"_ _15\"></span>Baltic\u201d <span class=\"_ _15\"></span>comprende <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>gruppo Aalborg <span class=\"_ _16\"></span>Port<span class=\"_ _6\"></span>land<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> <span class=\"_ _17\"></span>Unicon <span class=\"_ _16\"></span>Danimarca <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>Unicon <span class=\"_ _16\"></span>Norvegia, <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>raggruppamento <span class=\"_ _16\"></span>della <span class=\"_ _17\"></span>CGU <span class=\"_ _17\"></span>\u201cNord America\u201d <span class=\"_ _12\"> </span>comprende<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>gli <span class=\"_ _12\"> </span>Stati <span class=\"_ _12\"> </span>Uniti, <span class=\"_ _12\"> </span>il <span class=\"_ _12\"> </span>raggruppa<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ento <span class=\"_ _12\"> </span>della <span class=\"_ _12\"></span>CGU <span class=\"_ _3\"></span>\u201cTurchia\u201d <span class=\"_ _12\"> </span>comprende <span class=\"_ _12\"></span>il<span class=\"ff1\"> </span>gruppo <span class=\"_ _12\"> </span>Cimentas, <span class=\"_ _12\"> </span>Lalapasa, <span class=\"_ _19\"> </span>Su<span class=\"_ _0\"></span>reko, <span class=\"_ _12\"> </span>Elazig <span class=\"_ _19\"> </span>Cim<span class=\"_ _0\"></span>ento, <span class=\"_ _12\"> </span>l\u2019Egitto <span class=\"_ _19\"> </span>si <span class=\"_ _12\"> </span>riferisce <span class=\"_ _12\"> </span>alla <span class=\"_ _19\"> </span>Sinai <span class=\"_ _12\"> </span>White Cement Co<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>pany, <span class=\"_ _17\"></span>mentre il raggruppa<span class=\"_ _17\"></span>mento della <span class=\"_ _0\"></span>CGU \u201cAsia <span class=\"_ _17\"></span>Pacifico\u201d comprende<span class=\"_ _17\"></span> Aalborg Portland Malesi<span class=\"_ _0\"></span>a, Aalborg Portland<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>Anqinq ed Aal<span class=\"_ _17\"></span>borg Portland Australia. I <span class=\"_ _15\"></span>test <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>impairment <span class=\"_ _15\"></span>effettuati<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>sui <span class=\"_ _15\"></span>raggruppamenti<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>CGU <span class=\"_ _15\"></span>ricomprendo<span class=\"_ _17\"></span>no <span class=\"_ _3\"></span>i <span class=\"_ _15\"></span>flussi consolidati <span class=\"_ _21\"> </span>riferiti  al <span class=\"_ _21\"> </span>corrispondente <span class=\"_ _21\"> </span>raggruppamento <span class=\"_ _21\"> </span>allo  scop<span class=\"_ _0\"></span>o <span class=\"_ _8\"> </span>di <span class=\"_ _21\"> </span>verificare  l\u2019<span class=\"_ _17\"></span>eventuale esistenza di perdite<span class=\"_ _17\"></span> di valore. I <span class=\"_ _6\"></span>test di <span class=\"_ _6\"></span>impairment sono <span class=\"_ _6\"></span>stati <span class=\"_ _6\"></span>condot<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i confrontando il <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>di bilancio <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>il valore in <span class=\"_ _21\"> </span>uso  del<span class=\"_ _0\"></span>le <span class=\"_ _8\"> </span>CGU, <span class=\"_ _21\"> </span>determinato<span class=\"_ _0\"></span>  u<span class=\"_ _17\"></span>tilizzando <span class=\"_ _8\"> </span>il <span class=\"_ _21\"> </span>metodo <span class=\"_ _8\"> </span>del<span class=\"_ _0\"></span>  \u201cdi<span class=\"_ _17\"></span>scounted <span class=\"_ _8\"> </span>cash <span class=\"_ _21\"> </span>flow\u201d <span class=\"_ _21\"> </span>(DCF) applicato <span class=\"_ _21\"> </span>ai <span class=\"_ _8\"> </span>flussi <span class=\"_ _21\"> </span>di  ca<span class=\"_ _17\"></span>ssa  p<span class=\"_ _0\"></span>revisionali <span class=\"_ _21\"> </span>dei <span class=\"_ _8\"> </span>piani<span class=\"_ _17\"></span>  triennali<span class=\"_ _17\"></span>/<span class=\"_ _6\"></span>quinquennal<span class=\"_ _0\"></span>i  predi<span class=\"_ _0\"></span>sposti <span class=\"_ _21\"> </span>dagli amministratori <span class=\"_ _17\"></span>di ciascuna C<span class=\"_ _17\"></span>G<span class=\"_ _6\"></span>U. Le p<span class=\"_ _17\"></span>roiezioni dei flussi<span class=\"_ _17\"></span> finanziari sono s<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ate stima<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e in <span class=\"_ _17\"></span>base alle <span class=\"_ _15\"></span>previsioni <span class=\"_ _15\"></span>del <span class=\"_ _3\"></span>budget<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>2025 <span class=\"_ _15\"></span>approvati <span class=\"_ _15\"></span>dai <span class=\"_ _3\"></span>CdA <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>rispettive <span class=\"_ _15\"></span>societ\u00e0 <span class=\"_ _15\"></span>controllate <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>del biennio/quadrien<span class=\"_ _0\"></span>nio <span class=\"_ _17\"></span>successivo <span class=\"_ _16\"></span>effettuate <span class=\"_ _17\"></span>dalla <span class=\"_ _16\"></span>direzione <span class=\"_ _0\"></span>aziendale; <span class=\"_ _16\"></span>t<span class=\"_ _6\"></span>ali <span class=\"_ _16\"></span>proiezioni <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>state elaborate <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>base <span class=\"_ _17\"></span>al Pi<span class=\"_ _0\"></span>ano <span class=\"_ _17\"></span>Industriale <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>G<span class=\"_ _6\"></span>ruppo <span class=\"_ _17\"></span>Cementir <span class=\"_ _17\"></span>Holding, <span class=\"_ _17\"></span>esaminato <span class=\"_ _17\"></span>ed <span class=\"_ _17\"></span>approvato<span class=\"_ _0\"></span> dal <span class=\"_ _19\"> </span>Consiglio <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>Ammini<span class=\"_ _0\"></span>strazione <span class=\"_ _19\"> </span>della <span class=\"_ _19\"> </span>Cementir <span class=\"_ _19\"> </span>Holding <span class=\"_ _19\"> </span>NV <span class=\"_ _1f\"> </span>l\u201911 <span class=\"_ _19\"> </span>febbraio <span class=\"_ _19\"> </span>2025. <span class=\"_ _19\"> </span>I <span class=\"_ _1f\"> </span>valori terminali <span class=\"_ _14\"></span>sono <span class=\"_ _15\"></span>stati <span class=\"_ _15\"></span>de<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>erminati <span class=\"_ _14\"></span>applicando <span class=\"_ _14\"></span>un <span class=\"_ _15\"></span>tasso <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>crescita <span class=\"_ _15\"></span>perpe<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ua. <span class=\"_ _14\"></span>Le <span class=\"_ _15\"></span>proiezioni <span class=\"_ _14\"></span>dei flussi <span class=\"_ _17\"></span>di cassa<span class=\"_ _17\"></span> incl<span class=\"_ _17\"></span>udono l<span class=\"_ _17\"></span>'impatto dei<span class=\"_ _17\"></span> rischi <span class=\"_ _16\"></span>climatici <span class=\"_ _17\"></span>sui fl<span class=\"_ _0\"></span>ussi <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>cassa <span class=\"_ _0\"></span>futuri <span class=\"_ _17\"></span>attesi <span class=\"_ _17\"></span>relativi <span class=\"_ _17\"></span>agli investimenti destina<span class=\"_ _0\"></span>ti alla riduzi<span class=\"_ _0\"></span>one delle emi<span class=\"_ _0\"></span>ssioni di CO2. Per  l\u2019attualizzazi<span class=\"_ _17\"></span>one <span class=\"_ _1c\"> </span>dei  flussi  finanziari<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>attesi,  il  tasso<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>\u00e8  stato  dete<span class=\"_ _0\"></span>rminato  per<span class=\"_ _17\"></span> ciascuna CGU<span class=\"_ _0\"></span> in base al costo <span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>edio pondera<span class=\"_ _0\"></span>to del capitale (WAC<span class=\"_ _17\"></span>C). Di <span class=\"_ _3\"></span>seguito <span class=\"_ _12\"></span>si <span class=\"_ _3\"></span>riportano <span class=\"_ _3\"></span>le <span class=\"_ _12\"></span>ipotesi <span class=\"_ _3\"></span>chiave <span class=\"_ _12\"></span>util<span class=\"_ _0\"></span>izzate <span class=\"_ _3\"></span>per <span class=\"_ _12\"></span>la <span class=\"_ _3\"></span>determinazione<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>valore d\u2019uso delle CGU<span class=\"ff1\"> </span><table class=\"s w3d1 h2c2\" id=\"_430f24cd-5bac-4724-9d9e-4c5a66919366\"><tr><td class=\"c x1f0 y1836 w204 h142\"><div class=\"t m0 x1b h3 y790 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x220 y1837 w3d2 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Tasso di crescita<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x221 y1838 w3d3 h2c3\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Tasso medio di<span class=\"_ _82\"> </span></div></td><td class=\"c x222 y1837 w3d4 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">EBITDA ratio<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x223 y1839 w3d5 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">dei valori<span class=\"_ _82\"> </span></div></td><td class=\"c x224 y183a w3d6 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Tasso di<span class=\"_ _82\"> </span></div></td><td class=\"c x225 y183a w3d7 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">incremento dei<span class=\"_ _82\"> </span></div></td><td class=\"c x226 y1839 w3d8 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">medio dal 2025<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y183b w204 h220\"><div class=\"t m0 x1b h3 y1406 ff2 fs0 fc0 sc0 ls0 ws0\">Valori in % </div></td><td class=\"c x227 y183c w3d9 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">terminali</div></td><td class=\"c x228 y183d w3c4 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">attualizzazione<span class=\"_ _82\"> </span></div></td><td class=\"c x229 y183d w3da h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">ricavi dal 2025<span class=\"_ _82\"> </span></div></td><td class=\"c x22a y183c w3db h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">alla fine del piano<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x22b y183e w3db h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">alla fine del piano<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y183f w204 h1e7\"><div class=\"t m0 x1b h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">Nordic &amp; Baltic  </div></td><td class=\"c x22c y183f w148 h1e7\"><div class=\"t m0 x2f h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">1,5% </div></td><td class=\"c x22d y183f w205 h1e7\"><div class=\"t m0 x2f h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">6,1% </div></td><td class=\"c x22e y183f w206 h1e7\"><div class=\"t m0 x2f h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">8,7% </div></td><td class=\"c x22f y183f w205 h1e7\"><div class=\"t m0 x56 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">25,2% </div></td></tr><tr><td class=\"c x1f0 y1840 w204 h221\"><div class=\"t m0 x1b h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">Nord America </div></td><td class=\"c x22c y1840 w148 h221\"><div class=\"t m0 x14d h2 y198 ff1 fs0 fc0 sc0 lse ws0\">2%<span class=\"ls0\"> </span></div></td><td class=\"c x22d y1840 w205 h221\"><div class=\"t m0 x2f h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">8,8% </div></td><td class=\"c x22e y1840 w206 h221\"><div class=\"t m0 x2f h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">5,4% </div></td><td class=\"c x22f y1840 w205 h221\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">14,9% </div></td></tr><tr><td class=\"c x1f0 y1841 w204 h221\"><div class=\"t m0 x1b h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">Turchia </div></td><td class=\"c x22c y1841 w148 h221\"><div class=\"t m0 x14d h2 y198 ff1 fs0 fc0 sc0 lse ws0\">6%<span class=\"ls0\"> </span></div></td><td class=\"c x22d y1841 w205 h221\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">21,8% </div></td><td class=\"c x22e y1841 w206 h221\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">15,0% </div></td><td class=\"c x22f y1841 w205 h221\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">16,4% </div></td></tr><tr><td class=\"c x1f0 y1842 w204 h1e7\"><div class=\"t m0 x1b h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">Egitto </div></td><td class=\"c x22c y1842 w148 h1e7\"><div class=\"t m0 x14d h2 y29d ff1 fs0 fc0 sc0 lse ws0\">3%<span class=\"ls0\"> </span></div></td><td class=\"c x22d y1842 w205 h1e7\"><div class=\"t m0 x56 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">20,0% </div></td><td class=\"c x22e y1842 w206 h1e7\"><div class=\"t m0 x56 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">15,3% </div></td><td class=\"c x22f y1842 w205 h1e7\"><div class=\"t m0 x56 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">28,2% </div></td></tr><tr><td class=\"c x1f0 y1843 w204 h11a\"><div class=\"t m0 x1b h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">Asia-Pacifico </div></td><td class=\"c x22c y1843 w148 h11a\"><div class=\"t m0 x14d h2 yf4c ff1 fs0 fc0 sc0 lse ws0\">3%<span class=\"ls0\"> </span></div></td><td class=\"c x22d y1843 w205 h11a\"><div class=\"t m0 x2f h2 yf4c ff1 fs0 fc0 sc0 ls0 ws0\">8,6% </div></td><td class=\"c x22e y1843 w206 h11a\"><div class=\"t m0 x2f h2 yf4c ff1 fs0 fc0 sc0 ls0 ws0\">4,1% </div></td><td class=\"c x22f y1843 w205 h11a\"><div class=\"t m0 x56 h2 yf4c ff1 fs0 fc0 sc0 ls0 ws0\">17,0% </div></td></tr></table><table class=\"s w3d1 h2c4\" id=\"_9a5c74bf-f51c-46ca-8518-464344a4078a\"><tr><td class=\"c x1f0 y1844 w204 h223\"><div class=\"t m0 x1b h3 y854 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x220 y1845 w3d2 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Tasso di crescita<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x221 y1846 w3d3 h2c5\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Tasso medio di<span class=\"_ _82\"> </span></div></td><td class=\"c x222 y1845 w3d4 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">EBITDA ratio<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x223 y1847 w3d5 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">dei valori<span class=\"_ _82\"> </span></div></td><td class=\"c x224 y1848 w3d6 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Tasso di<span class=\"_ _82\"> </span></div></td><td class=\"c x225 y1848 w3d7 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">incremento dei<span class=\"_ _82\"> </span></div></td><td class=\"c x226 y1847 w3d8 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">medio dal 2024<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y1849 w204 h19\"><div class=\"t m0 x1b h3 y38d ff2 fs0 fc0 sc0 ls0 ws0\">Valori in % </div></td><td class=\"c x227 y184a w3d9 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">terminali</div></td><td class=\"c x228 y184b w3c4 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">attualizzazione<span class=\"_ _82\"> </span></div></td><td class=\"c x229 y184b w3da h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">ricavi dal 2024<span class=\"_ _82\"> </span></div></td><td class=\"c x22a y184a w3db h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">alla fine del piano<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x22b y184c w3db h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">alla fine del piano<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y184d w204 h221\"><div class=\"t m0 x1b h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">Nordic &amp; Baltic  </div></td><td class=\"c x22c y184d w148 h221\"><div class=\"t m0 x2f h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">1,5% </div></td><td class=\"c x22d y184d w205 h221\"><div class=\"t m0 x2f h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">6,7% </div></td><td class=\"c x22e y184d w206 h221\"><div class=\"t m0 x2f h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">6,1% </div></td><td class=\"c x22f y184d w205 h221\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">24,5% </div></td></tr><tr><td class=\"c x1f0 y184e w204 h1e7\"><div class=\"t m0 x1b h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">Nord America </div></td><td class=\"c x22c y184e w148 h1e7\"><div class=\"t m0 x14d h2 y29d ff1 fs0 fc0 sc0 lse ws0\">2%<span class=\"ls0\"> </span></div></td><td class=\"c x22d y184e w205 h1e7\"><div class=\"t m0 x2f h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">8,7% </div></td><td class=\"c x22e y184e w206 h1e7\"><div class=\"t m0 x2f h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">4,7% </div></td><td class=\"c x22f y184e w205 h1e7\"><div class=\"t m0 x56 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">14,5% </div></td></tr><tr><td class=\"c x1f0 y184f w204 h221\"><div class=\"t m0 x1b h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">Turchia </div></td><td class=\"c x22c y184f w148 h221\"><div class=\"t m0 x14d h2 y198 ff1 fs0 fc0 sc0 lse ws0\">5%<span class=\"ls0\"> </span></div></td><td class=\"c x22d y184f w205 h221\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">21,4% </div></td><td class=\"c x22e y184f w206 h221\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">38,9% </div></td><td class=\"c x22f y184f w205 h221\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">17,0% </div></td></tr><tr><td class=\"c x1f0 y1850 w204 h1e7\"><div class=\"t m0 x1b h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">Egitto </div></td><td class=\"c x22c y1850 w148 h1e7\"><div class=\"t m0 x14d h2 y29d ff1 fs0 fc0 sc0 lse ws0\">3%<span class=\"ls0\"> </span></div></td><td class=\"c x22d y1850 w205 h1e7\"><div class=\"t m0 x56 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">24,6% </div></td><td class=\"c x22e y1850 w206 h1e7\"><div class=\"t m0 x56 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">10,4% </div></td><td class=\"c x22f y1850 w205 h1e7\"><div class=\"t m0 x56 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">24,6% </div></td></tr><tr><td class=\"c x1f0 y1851 w204 h11a\"><div class=\"t m0 x1b h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">Asia-Pacifico </div></td><td class=\"c x22c y1851 w148 h11a\"><div class=\"t m0 x14d h2 yf4c ff1 fs0 fc0 sc0 lse ws0\">3%<span class=\"ls0\"> </span></div></td><td class=\"c x22d y1851 w205 h11a\"><div class=\"t m0 x2f h2 yf4c ff1 fs0 fc0 sc0 ls0 ws0\">8,5% </div></td><td class=\"c x22e y1851 w206 h11a\"><div class=\"t m0 x14d h2 yf4c ff1 fs0 fc0 sc0 lse ws0\">4%<span class=\"ls0\"> </span></div></td><td class=\"c x22f y1851 w205 h11a\"><div class=\"t m0 x56 h2 yf4c ff1 fs0 fc0 sc0 ls0 ws0\">16,9% </div></td></tr></table>Le <span class=\"_ _14\"></span>verifiche <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>cui <span class=\"_ _6\"></span>sopra <span class=\"_ _14\"></span>non <span class=\"_ _14\"></span>hanno <span class=\"_ _14\"></span>dato <span class=\"_ _6\"></span>origine <span class=\"_ _14\"></span>ad <span class=\"_ _14\"></span>alcuna <span class=\"_ _14\"></span>riduzione <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>valore <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>31 dicembre 2024.<span class=\"_ _0\"></span> Tenendo <span class=\"_ _12\"></span>conto <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>ipotesi <span class=\"_ _12\"></span>chiave <span class=\"_ _3\"></span>sop<span class=\"_ _6\"></span>ra <span class=\"_ _3\"></span>ripor<span class=\"_ _6\"></span>tate, <span class=\"_ _12\"></span>il <span class=\"_ _3\"></span>m<span class=\"_ _6\"></span>anagement<span class=\"_ _6\"></span><span class=\"ls0\"> <span class=\"_ _3\"></span>della <span class=\"_ _12\"></span>Cementir<span class=\"_ _17\"></span> </span>Holding ha effettua<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o un'an<span class=\"_ _0\"></span>alisi di sensitivi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0 ipotizzando<span class=\"_ _0\"></span> quanto segue<span class=\"_ _0\"></span>: \u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span></span>Un\u2019ipotesi<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>oscillazione <span class=\"_ _15\"></span>dei <span class=\"_ _14\"></span>tassi <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>attualizzazione <span class=\"_ _14\"></span>(WACC). <span class=\"_ _14\"></span>In <span class=\"_ _15\"></span>particolare,<span class=\"_ _17\"></span> una <span class=\"_ _7\"> </span>possibi<span class=\"_ _0\"></span>le <span class=\"_ _22\"> </span>ragionevole <span class=\"_ _22\"> </span>variazione <span class=\"_ _22\"> </span>del <span class=\"_ _7\"> </span>WACC<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> <span class=\"_ _7\"> </span>a <span class=\"_ _22\"> </span>parit\u00e0 <span class=\"_ _22\"> </span>di <span class=\"_ _7\"> </span>altre <span class=\"_ _22\"> </span>condizioni, <span class=\"_ _22\"> </span>non comporterebbe <span class=\"_ _14\"></span>la <span class=\"_ _15\"></span>rilevaz<span class=\"_ _17\"></span>ione <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>una <span class=\"_ _14\"></span>perdita <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>valore <span class=\"_ _14\"></span>per <span class=\"_ _15\"></span>tutti <span class=\"_ _14\"></span>i <span class=\"_ _15\"></span>raggruppamenti <span class=\"_ _14\"></span>delle <span class=\"_ _14\"></span>CGU es<span class=\"ls0\">poste in preceden<span class=\"_ _17\"></span>za. Le modifiche applicate <span class=\"_ _17\"></span>all'ipotesi, basate sulle pec<span class=\"_ _17\"></span>uliarit\u00e0 delle CGU </span>e del contesto ma<span class=\"_ _17\"></span>cr<span class=\"_ _6\"></span>oecono<span class=\"_ _0\"></span>mico in cui operano<span class=\"_ _17\"></span>, <span class=\"_ _6\"></span>sono le seguen<span class=\"_ _17\"></span>ti: \u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span>Nordic &amp; Baltic <span class=\"_ _0\"></span>+/- 0,4% </span>\u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span>Nord America <span class=\"_ _17\"></span>+/<span class=\"_ _6\"></span>- 0,4% </span>\u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span>Turchia +/- <span class=\"ls1\">1%</span> </span>\u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span>Egitto +/- 0,4% </span>\u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span>Asia Pacifico +<span class=\"_ _0\"></span>/- 0,4% </span>\u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span>Una <span class=\"_ _6\"></span>r<span class=\"_ _6\"></span>iduzione<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>dei <span class=\"_ _14\"></span>tassi <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>crescita <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>una <span class=\"_ _14\"></span>percent<span class=\"_ _17\"></span>uale <span class=\"_ _14\"></span>pari <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>-1%, <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>parit\u00e0 <span class=\"_ _6\"></span>di </span>altre <span class=\"_ _15\"></span>condizi<span class=\"_ _0\"></span>oni, <span class=\"_ _15\"></span>non <span class=\"_ _14\"></span>comporterebbe <span class=\"_ _14\"></span>la <span class=\"_ _15\"></span>rilevazion<span class=\"_ _0\"></span>e <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>una <span class=\"_ _15\"></span>perdita <span class=\"_ _14\"></span>significativa <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>valore <span class=\"_ _15\"></span>per<span class=\"_ _17\"></span> tutti i raggruppa<span class=\"_ _17\"></span>ment<span class=\"_ _6\"></span>i del<span class=\"_ _0\"></span>le suddette CGU<span class=\"_ _0\"></span>. \u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span> </span>Una riduzione sia<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dell'incremen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o dei ricavi<span class=\"_ _0\"></span> annuali che del<span class=\"_ _17\"></span>l\u2019EBITDA ratio del 10%, <span class=\"_ _0\"></span>a <span class=\"_ _17\"></span>parit\u00e0 di<span class=\"_ _17\"></span> altre <span class=\"_ _17\"></span>condizioni, <span class=\"_ _17\"></span>non compo<span class=\"_ _17\"></span>rterebbe l<span class=\"_ _17\"></span>a rilevazi<span class=\"_ _0\"></span>one di<span class=\"_ _17\"></span> alcun<span class=\"_ _17\"></span>a perdita<span class=\"_ _0\"></span> di <span class=\"_ _17\"></span>valore per <span class=\"_ _15\"></span>tutte <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>suddette <span class=\"_ _15\"></span>CGU, <span class=\"_ _15\"></span>ad <span class=\"_ _15\"></span>eccezione<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>della <span class=\"_ _15\"></span>Turchia <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>la <span class=\"_ _15\"></span>quale <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>break<span class=\"_ _6\"></span>-<span class=\"ls1\">ev</span>en <span class=\"_ _15\"></span>sarebbe raggiunto con una<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>riduzione dell<span class=\"_ _17\"></span>\u2019EBITDA del 2%.<span class=\"ff1\"> </span>Le <span class=\"_ _17\"></span>stime <span class=\"_ _17\"></span>ed <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>dati <span class=\"_ _17\"></span>previsional<span class=\"_ _0\"></span>i <span class=\"_ _17\"></span>cui <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>applicati <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>citati <span class=\"_ _17\"></span>parametri <span class=\"_ _16\"></span>sono <span class=\"_ _17\"></span>stati <span class=\"_ _17\"></span>determinati sulla <span class=\"_ _17\"></span>base dell\u2019esp<span class=\"_ _17\"></span>erienza passata <span class=\"_ _17\"></span>e delle <span class=\"_ _17\"></span>attese <span class=\"_ _17\"></span>circa gli <span class=\"_ _17\"></span>sviluppi <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>mercati <span class=\"_ _17\"></span>in cui <span class=\"_ _17\"></span>il Gruppo<span class=\"_ _17\"></span> opera. <span class=\"_ _12\"></span>Il <span class=\"_ _12\"></span>Gruppo <span class=\"_ _12\"></span>Cementir <span class=\"_ _12\"></span>Holding <span class=\"_ _12\"></span>tiene <span class=\"_ _3\"></span>sotto <span class=\"_ _12\"></span>costante <span class=\"_ _12\"></span>monitoraggio <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>circostanze<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>e <span class=\"_ _12\"></span>gli eventi, <span class=\"_ _13\"> </span>legati <span class=\"_ _13\"> </span>all\u2019evoluzione <span class=\"_ _13\"> </span>dell\u2019attuale <span class=\"_ _13\"> </span>contes<span class=\"_ _17\"></span>to <span class=\"_ _a\"> </span>econo<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ico, <span class=\"_ _13\"> </span>che <span class=\"_ _13\"> </span>potrebbero <span class=\"_ _13\"> </span>causare l\u2019esistenza di perdite<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di val<span class=\"_ _0\"></span>ore<span class=\"ff1\">. </span>Gruppo Caltagirone Edi<span class=\"_ _17\"></span>tore Con rife<span class=\"_ _0\"></span>rimento al<span class=\"_ _17\"></span> modello val<span class=\"_ _17\"></span>utativo utili<span class=\"_ _0\"></span>zzato ai <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>ini <span class=\"_ _17\"></span>della verifica <span class=\"_ _0\"></span>della rec<span class=\"_ _17\"></span>uperabilit\u00e0 delle Testate edi<span class=\"_ _0\"></span>toriali, in li<span class=\"_ _0\"></span>nea con quanto svolto<span class=\"_ _0\"></span> nel <span class=\"ls1\">2023<span class=\"lsd\">, </span></span>il Gruppo Calta<span class=\"_ _17\"></span>girone Editore ha effettuato <span class=\"_ _14\"></span>la <span class=\"_ _15\"></span>verifica <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>recuperabilit\u00e0 <span class=\"_ _15\"></span>del<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>valore <span class=\"_ _15\"></span>delle <span class=\"_ _14\"></span>singole <span class=\"_ _15\"></span>Testate <span class=\"_ _15\"></span>Editorial<span class=\"_ _17\"></span>i <span class=\"_ _15\"></span>ai <span class=\"_ _15\"></span>sensi <span class=\"_ _15\"></span>del<span class=\"_ _17\"></span> combinato disposto<span class=\"_ _17\"></span> dello IAS 36 par. 10(a) e <span class=\"_ _0\"></span>dello IAS 38<span class=\"_ _0\"></span> par. 108.   Con rife<span class=\"_ _0\"></span>rimento al<span class=\"_ _17\"></span> modello val<span class=\"_ _17\"></span>utativo utili<span class=\"_ _0\"></span>zzato ai <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>ini <span class=\"_ _17\"></span>della verifica <span class=\"_ _0\"></span>della rec<span class=\"_ _17\"></span>uperabilit\u00e0 delle <span class=\"_ _15\"></span>Testate <span class=\"_ _14\"></span>editoriali, <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>line<span class=\"_ _0\"></span>a <span class=\"_ _15\"></span>con <span class=\"_ _15\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>svolto <span class=\"_ _15\"></span>nel <span class=\"_ _15\"></span>2023<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"></span>stata<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>effettuata <span class=\"_ _15\"></span>la <span class=\"_ _15\"></span>verifica<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>di recuperabilit\u00e0 <span class=\"_ _17\"></span>del valore <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>singole Testate <span class=\"_ _17\"></span>Editoriali ai<span class=\"_ _0\"></span> sensi <span class=\"_ _17\"></span>del combinato <span class=\"_ _17\"></span>disposto dello<span class=\"_ _17\"></span> IAS 36 par. 10(a<span class=\"_ _0\"></span>) e dello <span class=\"_ _0\"></span>IAS 38 par. 108. <span class=\"_ _17\"></span> <span class=\"_ _6\"></span> L\u2019<span class=\"ff6 ls0\">impairment <span class=\"_ _17\"></span>test <span class=\"ff1\">delle si<span class=\"_ _17\"></span>ngole Testate <span class=\"_ _0\"></span>Editoriali <span class=\"_ _0\"></span>\u00e8 s<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ato ef<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>ettua<span class=\"_ _0\"></span>to avendo<span class=\"_ _17\"></span> riferimento </span></span>a <span class=\"_ _6\"></span>un <span class=\"_ _14\"></span>valore recuperabile <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>singole <span class=\"_ _6\"></span>Testate <span class=\"_ _6\"></span>Editoriali<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>calcolato <span class=\"_ _6\"></span>con <span class=\"_ _14\"></span>un modello <span class=\"_ _6\"></span>valutativo fondato <span class=\"_ _15\"></span>su <span class=\"_ _14\"></span>una <span class=\"_ _15\"></span>misura <span class=\"_ _15\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>valore <span class=\"_ _15\"></span>coerente <span class=\"_ _14\"></span>con <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span><span class=\"ff6\">fair <span class=\"_ _15\"></span>value</span> <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>terzo <span class=\"_ _14\"></span>livello <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>cui <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>principio contabile internazional<span class=\"_ _17\"></span>e IFRS 13 \u201c<span class=\"ff6\">Fair Value Mea<span class=\"_ _17\"></span>surement<span class=\"ff7\">\u201d (o \u201cIFRS 13\u201d)<span class=\"_ _0\"></span>.  <span class=\"ff1\"> </span></span></span>Il <span class=\"_ _2\"> </span>valore <span class=\"_ _7\"> </span>recuperabile<span class=\"ff6\"> <span class=\"_ _7\"> </span></span>delle <span class=\"_ _2\"> </span>Testate <span class=\"_ _7\"> </span>Editoriali <span class=\"_ _2\"> </span>\u00e8 <span class=\"_ _7\"> </span>stato <span class=\"_ _2\"> </span>determinato <span class=\"_ _7\"> </span>mediante<span class=\"_ _17\"></span> l\u2019appli<span class=\"_ _0\"></span>cazione <span class=\"_ _15\"></span>d<span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>una <span class=\"_ _3\"></span>metodologia <span class=\"_ _15\"></span>valutativa <span class=\"_ _3\"></span>basata <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>multipli<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>empirici. <span class=\"_ _15\"></span>Tale <span class=\"_ _15\"></span>metodologia rientra <span class=\"_ _14\"></span>tra <span class=\"_ _14\"></span>i <span class=\"_ _14\"></span>metodi <span class=\"_ _14\"></span>comparativi <span class=\"_ _14\"></span>pi\u00f9 <span class=\"_ _14\"></span>diffusi <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>dottrina <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>in<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>prassi <span class=\"_ _14\"></span>ai <span class=\"_ _14\"></span>fini <span class=\"_ _14\"></span>della <span class=\"_ _14\"></span>determinazione<span class=\"_ _0\"></span> del valore di speci<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>iche tipol<span class=\"_ _17\"></span>ogie di attivit\u00e0 immateriali<span class=\"_ _0\"></span>. Il <span class=\"_ _6\"></span>modello <span class=\"_ _14\"></span>applicato<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>f<span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>riferimento, <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>st<span class=\"_ _6\"></span>ima <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>recuperabile <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>Testate Editoriali, a <span class=\"_ _17\"></span>multipli del <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>atturato<span class=\"_ _17\"></span> (distinto per <span class=\"_ _17\"></span>diffusione e <span class=\"_ _0\"></span>raccolta pubb<span class=\"_ _0\"></span>licita<span class=\"_ _0\"></span>ria) e <span class=\"_ _0\"></span>a un <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>attore<span class=\"_ _17\"></span> correttivo <span class=\"_ _17\"></span>rappresentato <span class=\"_ _17\"></span>da un <span class=\"_ _17\"></span>multiplo dei <span class=\"_ _17\"></span>valori <span class=\"_ _0\"></span>negativi <span class=\"_ _17\"></span>di EBITDA <span class=\"_ _0\"></span>eventualmente <span class=\"_ _17\"></span>generati dalla <span class=\"_ _16\"></span>Testata E<span class=\"_ _0\"></span>ditoriale. <span class=\"_ _16\"></span>I <span class=\"_ _17\"></span>coefficienti <span class=\"_ _17\"></span>moltiplicativi <span class=\"_ _16\"></span>delle <span class=\"_ _17\"></span>variabili <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>fatturato <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>stati <span class=\"_ _17\"></span>calibrati avendo <span class=\"_ _16\"></span>riferimento <span class=\"_ _16\"></span>ad <span class=\"_ _16\"></span>una <span class=\"_ _16\"></span>\u201c<span class=\"_ _6\"></span><span class=\"ff6\">balance <span class=\"_ _16\"></span>scoreca<span class=\"_ _0\"></span>rd<span class=\"ff7\">\u201d <span class=\"_ _16\"></span>volta <span class=\"_ _17\"></span>ad <span class=\"_ _16\"></span>assegnare <span class=\"_ _16\"></span>un <span class=\"_ _16\"></span>punteggio <span class=\"_ _16\"></span>ad <span class=\"_ _16\"></span>una <span class=\"_ _16\"></span>serie </span></span>di  fatto<span class=\"_ _0\"></span>ri  qualita<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ivi  espl<span class=\"_ _0\"></span>icativi  del  val<span class=\"_ _17\"></span>ore  delle  t<span class=\"_ _17\"></span>estat<span class=\"_ _6\"></span>e  edi<span class=\"_ _0\"></span>toriali <span class=\"_ _8\"> </span>(anziani<span class=\"_ _0\"></span>t\u00e0,  concorrenza<span class=\"_ _17\"></span>, diffusione, <span class=\"_ _18\"> </span>prezzo, <span class=\"_ _38\"> </span>redazione, <span class=\"_ _38\"> </span>attrattivit\u00e0 <span class=\"_ _38\"> </span>pubbli<span class=\"_ _17\"></span>citaria, <span class=\"_ _32\"> </span>potenzialit\u00e0 <span class=\"_ _18\"> </span>future, <span class=\"_ _32\"> </span>serbatoio<span class=\"_ _17\"></span> pubblicitario <span class=\"_ _8\"> </span>e  redditivit\u00e0), <span class=\"_ _8\"> </span>sulla  ba<span class=\"_ _0\"></span>se  di  un\u2019an<span class=\"_ _17\"></span>alisi  dell\u2019andamento  ge<span class=\"_ _17\"></span>nerale  del  settore<span class=\"_ _17\"></span> editoriale <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>della <span class=\"_ _14\"></span>posizione <span class=\"_ _15\"></span>competitiva <span class=\"_ _14\"></span>assunta <span class=\"_ _15\"></span>da <span class=\"_ _15\"></span>ciascuna<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>Testata <span class=\"_ _14\"></span>Editoriale <span class=\"_ _15\"></span>nel <span class=\"_ _15\"></span>proprio<span class=\"_ _17\"></span> mercato <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>riferimen<span class=\"_ _17\"></span>to, <span class=\"_ _13\"> </span>nonch\u00e9 <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>funzione <span class=\"_ _13\"> </span>del<span class=\"_ _17\"></span>l\u2019esperienza <span class=\"_ _13\"> </span>empirica <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>valutazioni<span class=\"_ _17\"></span> manageriali <span class=\"_ _14\"></span>sui <span class=\"_ _15\"></span>profili <span class=\"_ _15\"></span>qu<span class=\"_ _0\"></span>alitativi <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>ciascuna <span class=\"_ _15\"></span>delle <span class=\"_ _14\"></span>Testate <span class=\"_ _15\"></span>Editori<span class=\"_ _0\"></span>ali. <span class=\"_ _15\"></span>La <span class=\"_ _14\"></span>determinazione <span class=\"_ _15\"></span>dei coefficienti <span class=\"_ _21\"> </span>del  fattu<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ato <span class=\"_ _8\"> </span>in <span class=\"_ _21\"> </span>funzione  del<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>punteggio <span class=\"_ _21\"> </span>complessivo <span class=\"_ _8\"> </span>risultante <span class=\"_ _21\"> </span>dalla  <span class=\"ff6\">balance </span>scorecard<span class=\"ff1\">,  per  ciascu<span class=\"_ _17\"></span>na  Testata  Editorial<span class=\"_ _17\"></span>e, <span class=\"_ _1c\"> </span>\u00e8  stata  effe<span class=\"_ _0\"></span>ttuata  sulla  b<span class=\"_ _0\"></span>ase  di  un  criterio<span class=\"_ _82\"> </span></span>oggettivo in funzione<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>del quale, per tutti i coeffici<span class=\"_ _0\"></span>enti, all\u2019attribuzione<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di un punteggio minimo<span class=\"_ _17\"></span> a <span class=\"_ _6\"></span>tutti <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>fattori <span class=\"_ _6\"></span>qualitativi <span class=\"_ _6\"></span>corrisponde l\u2019estremo <span class=\"_ _6\"></span>inferiore del <span class=\"_ _14\"></span><span class=\"ff6\">r<span class=\"_ _6\"></span>ange<span class=\"ff1\"> parametrico <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>massimo </span></span>punteggio l\u2019estre<span class=\"_ _0\"></span>mo superiore del<span class=\"_ _0\"></span>lo stesso <span class=\"ff6\">range<span class=\"_ _0\"></span><span class=\"ff1 lsd\">. <span class=\"ls0\"> </span></span></span>Nel <span class=\"_ _3\"></span>prospetto <span class=\"_ _12\"></span>sottostan<span class=\"_ _17\"></span>te <span class=\"_ _12\"></span>si <span class=\"_ _3\"></span>riportano <span class=\"_ _12\"></span>i <span class=\"_ _3\"></span>valori <span class=\"_ _3\"></span>di <span class=\"_ _12\"></span>iscrizione <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>delle <span class=\"_ _12\"></span>Testate Editoriali <span class=\"_ _17\"></span>alla <span class=\"_ _17\"></span>luce <span class=\"_ _17\"></span>dei risul<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ati <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>analisi <span class=\"_ _17\"></span>svolte al <span class=\"_ _17\"></span>fine <span class=\"_ _17\"></span>di effet<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>uare <span class=\"_ _17\"></span>il <span class=\"ff6\">test <span class=\"_ _17\"></span><span class=\"ff1\">di <span class=\"_ _17\"></span><span class=\"ff6\">impairment<span class=\"ff1\"> <span class=\"_ _17\"></span>delle </span></span></span></span>Testate <span class=\"_ _15\"></span>Editoriali. <span class=\"_ _15\"></span>I <span class=\"_ _15\"></span>risultati, <span class=\"_ _15\"></span>conforta<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>anche <span class=\"_ _15\"></span>da <span class=\"_ _15\"></span>valutazioni <span class=\"_ _15\"></span>effettuate<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>da <span class=\"_ _15\"></span>un <span class=\"_ _3\"></span>professionista<span class=\"_ _17\"></span> esterno, hanno por<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ato al<span class=\"_ _17\"></span>la r<span class=\"_ _6\"></span>ilevazion<span class=\"_ _17\"></span>e di <span class=\"_ _6\"></span>una perd<span class=\"_ _17\"></span>ita di valore: <table class=\"s w3dc h2c6\" id=\"_a92f5c98-b4ec-4859-afb2-1c0cfe5015af\"><tr><td class=\"c x231 y1852 w208 h226\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc1 sc0 ls0 ws0\">Descrizione </div></td><td></td><td class=\"c x232 y1852 w209 h226\"><div class=\"t m0 x57 h103 y1b6 ff2 fs8 fc1 sc0 ls0 ws0\">Testate </div></td><td></td></tr><tr><td></td><td class=\"c x232 y1853 w20a h1ec\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc1 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x233 y1853 w20b h1ec\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc1 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x234 y1853 w1fe h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc1 sc0 ls0 ws0\">Svalutaz. </div></td></tr><tr><td class=\"c x231 y1854 w208 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Il Gazzettino  </div></td><td class=\"c x232 y1854 w20a h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 24.587 <span class=\"_ _0\"></span> </div></td><td class=\"c x233 y1854 w20b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 27.687 <span class=\"_ _0\"></span> </div></td><td class=\"c x234 y1854 w1fe h1ed\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (3.1<span class=\"ls10\">00</span><span class=\"ls10\">) </span> </div></td></tr><tr><td class=\"c x231 y1855 w208 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Il Messaggero <span class=\"_ _17\"></span> </div></td><td class=\"c x232 y1855 w20a h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\"></span><span class=\"ls10\">34</span>.808  </div></td><td class=\"c x233 y1855 w20b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 43.808 <span class=\"_ _0\"></span> </div></td><td class=\"c x234 y1855 w1fe h1ed\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (9.0<span class=\"ls10\">00</span><span class=\"ls10\">) </span> </div></td></tr><tr><td class=\"c x231 y1856 w208 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Il Mattino </div></td><td class=\"c x232 y1856 w20a h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 14.896 <span class=\"_ _0\"></span> </div></td><td class=\"c x233 y1856 w20b h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 17.796 <span class=\"_ _0\"></span> </div></td><td class=\"c x234 y1856 w1fe h1ec\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (2.900)  </div></td></tr><tr><td class=\"c x231 y1857 w208 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Quotidiano di Puglia<span class=\"_ _17\"></span> </div></td><td class=\"c x232 y1857 w20a h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">431 </span> </div></td><td class=\"c x233 y1857 w20b h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">431 </span> </div></td><td class=\"c x234 y1857 w1fe h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x231 y1858 w208 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Corriere Adriatico<span class=\"_ _0\"></span> </div></td><td class=\"c x232 y1858 w20a h1ed\"><div class=\"t m0 xcb h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.078  </div></td><td class=\"c x233 y1858 w20b h1ed\"><div class=\"t m0 xcb h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.078  </div></td><td class=\"c x234 y1858 w1fe h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td></tr></table>In <span class=\"_ _15\"></span>aggiunta <span class=\"_ _15\"></span>alla <span class=\"_ _3\"></span>verifica <span class=\"_ _15\"></span>della <span class=\"_ _15\"></span>recuperabili<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0 <span class=\"_ _15\"></span>del <span class=\"_ _3\"></span>valore <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>Testate <span class=\"_ _15\"></span>Editoriali <span class=\"_ _15\"></span>al <span class=\"_ _3\"></span>31 dicembre <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>mediante <span class=\"_ _3\"></span>l\u2019appli<span class=\"_ _0\"></span>cazione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>illustrato <span class=\"_ _12\"> </span>in <span class=\"_ _3\"></span>precedenza<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>tenuto <span class=\"_ _3\"></span>conto delle interdipendenze<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>esistenti fra<span class=\"_ _0\"></span> le diverse legal entity del Gruppo Caltagirone Editore e in linea <span class=\"_ _19\"> </span>con <span class=\"_ _1f\"> </span>quanto <span class=\"_ _19\"> </span>svolto<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>nell\u2019ambito<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>del <span class=\"_ _19\"> </span>t<span class=\"_ _6\"></span>est<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>di <span class=\"_ _19\"> </span>impairment <span class=\"_ _19\"> </span>effettuato<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>con <span class=\"_ _19\"> </span>riferimento <span class=\"_ _1f\"> </span><span class=\"ff1\">agli </span>esercizi <span class=\"_ _3\"></span>precedenti<span class=\"ff7\">, <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _3\"></span>stata <span class=\"_ _3\"></span>effettuata <span class=\"_ _15\"></span>anche <span class=\"_ _3\"></span>un\u2019analisi<span class=\"_ _17\"></span> <span class=\"_ _12\"> </span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cassa <span class=\"_ _3\"></span>prospettici<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>della </span>CGU <span class=\"_ _17\"></span>avendo <span class=\"_ _17\"></span>riferimento,<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>solo <span class=\"_ _0\"></span>ai <span class=\"_ _17\"></span>fini <span class=\"_ _0\"></span><span class=\"ff7\">dell\u2019esercizi<span class=\"_ _17\"></span>o i<span class=\"_ _0\"></span>n <span class=\"_ _17\"></span>essere, <span class=\"_ _17\"></span>ad <span class=\"_ _0\"></span>un <span class=\"_ _17\"></span>unico <span class=\"_ _17\"></span>schema <span class=\"_ _17\"></span>economico,<span class=\"_ _17\"></span> </span>patrimoniale e <span class=\"_ _17\"></span>finanziario aggregato <span class=\"_ _17\"></span>che, tra le <span class=\"_ _0\"></span>altre cose, con<span class=\"_ _17\"></span>sente una \u201clet<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ura\u201d uni<span class=\"_ _0\"></span>taria dei<span class=\"_ _17\"></span> dati. L\u2019analisi<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>in <span class=\"_ _22\"> </span>oggetto <span class=\"_ _7\"> </span>\u00e8 <span class=\"_ _7\"> </span>stata <span class=\"_ _22\"> </span>effettuata <span class=\"_ _22\"> </span>come <span class=\"_ _7\"> </span>previsto <span class=\"_ _22\"> </span>dal <span class=\"_ _7\"> </span>pri<span class=\"_ _0\"></span>ncipio <span class=\"_ _22\"> </span>contabile internazionale <span class=\"_ _6\"></span>I<span class=\"_ _6\"></span>AS <span class=\"_ _14\"></span>36. <span class=\"_ _14\"></span> <span class=\"_ _15\"></span><span class=\"ff7\">Il <span class=\"_ _14\"></span>valore <span class=\"_ _14\"></span>d\u2019uso <span class=\"_ _15\"></span>nell<span class=\"_ _0\"></span>\u2019esercizio <span class=\"_ _14\"></span>2024 <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _15\"></span>stato <span class=\"_ _14\"></span>determin<span class=\"_ _17\"></span>ato <span class=\"_ _15\"></span>attraverso <span class=\"_ _14\"></span>la </span>metodologia <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>Discounted <span class=\"_ _15\"></span>Cash<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>Flow <span class=\"_ _15\"></span>ossia <span class=\"_ _15\"></span>l\u2019attualizzazione <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>flussi <span class=\"_ _15\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>cassa <span class=\"_ _3\"></span>operativi<span class=\"_ _17\"></span> futuri generati dal<span class=\"_ _0\"></span>la CGU.  La <span class=\"_ _1c\"> </span>verifica <span class=\"_ _1c\"> </span>della <span class=\"_ _1c\"> </span>recuperabili<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>valore <span class=\"_ _1c\"> </span>della <span class=\"_ _4\"> </span>CGU  \u00e8 <span class=\"_ _4\"> </span>stata  basata <span class=\"_ _1c\"> </span>sul <span class=\"_ _1c\"> </span>piano economico <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>finanziario <span class=\"_ _16\"></span>2025-2029 <span class=\"_ _17\"></span>del <span class=\"_ _16\"></span>Gruppo <span class=\"_ _17\"></span>Caltagirone <span class=\"_ _16\"></span>Editore, <span class=\"_ _16\"></span>sviluppato <span class=\"_ _17\"></span>sulla <span class=\"_ _16\"></span>base <span class=\"_ _17\"></span>dei piani <span class=\"_ _15\"></span>ricevuti <span class=\"_ _14\"></span>dalle <span class=\"_ _15\"></span>societ\u00e0 <span class=\"_ _15\"></span>controllate <span class=\"_ _15\"></span>ed <span class=\"_ _15\"></span>approva<span class=\"_ _0\"></span>to <span class=\"_ _15\"></span>dal <span class=\"_ _15\"></span>Consiglio <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>Amministrazion<span class=\"ls1\">e <span class=\"_ _3\"></span></span>della Caltagirone  Editore <span class=\"_ _1c\"> </span>SpA <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>12 <span class=\"_ _1c\"> </span>marzo <span class=\"_ _1c\"> </span>2025, <span class=\"_ _1c\"> </span>nel <span class=\"_ _1c\"> </span>quale  sono <span class=\"_ _4\"> </span>state  riportate <span class=\"_ _1c\"> </span>le <span class=\"_ _1c\"> </span>poste economiche <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>patrimoniali<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>della <span class=\"_ _3\"></span>CGU <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>Gruppo <span class=\"_ _15\"></span>cui <span class=\"_ _3\"></span>fanno <span class=\"_ _15\"></span>riferimento <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _15\"></span>editoriali (incluse le Tes<span class=\"_ _0\"></span>tate Editorial<span class=\"_ _17\"></span>i) <span class=\"_ _6\"></span>e di raccolta pubbl<span class=\"_ _0\"></span>icitaria. In <span class=\"_ _17\"></span>particolare, <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>flussi <span class=\"_ _0\"></span>di <span class=\"_ _17\"></span>cassa <span class=\"_ _17\"></span>sono <span class=\"_ _0\"></span>stati <span class=\"_ _17\"></span>stimati <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>periodo <span class=\"_ _17\"></span>esplicito <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>cinque <span class=\"_ _17\"></span>anni e sono <span class=\"_ _6\"></span>stati attualizzati sulla base di un <span class=\"_ _6\"></span>tasso determinato in funzione del <span class=\"_ _6\"></span>costo del capitale della <span class=\"_ _14\"></span>CGU <span class=\"_ _15\"></span>(weighted <span class=\"_ _14\"></span>average <span class=\"_ _15\"></span>cost <span class=\"_ _14\"></span>of <span class=\"_ _15\"></span>capital,<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>o <span class=\"_ _14\"></span>\u201cwacc\u201d). <span class=\"_ _15\"></span>A <span class=\"_ _14\"></span>tale <span class=\"_ _15\"></span>valo<span class=\"ff1\">re <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"></span>stato <span class=\"_ _14\"></span>sommato <span class=\"_ _14\"></span>un<span class=\"_ _82\"> </span></span>valore <span class=\"_ _17\"></span>terminale <span class=\"_ _17\"></span>(terminal <span class=\"_ _17\"></span>value) <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>appresenta <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>proiezione <span class=\"_ _17\"></span>della <span class=\"_ _17\"></span>capacit\u00e0 di<span class=\"_ _17\"></span> reddi<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>della<span class=\"_ _17\"></span> CGU, <span class=\"_ _15\"></span>calcolata <span class=\"_ _15\"></span>applicando <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>modello <span class=\"_ _15\"></span>della <span class=\"_ _15\"></span>r<span class=\"_ _6\"></span>endi<span class=\"_ _0\"></span>ta <span class=\"_ _15\"></span>perpetua. <span class=\"_ _15\"></span>Si <span class=\"_ _3\"></span>segnala <span class=\"_ _15\"></span>altres\u00ec <span class=\"_ _15\"></span>che <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>la determinazione del<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>termina<span class=\"_ _0\"></span>l value \u00e8 stato appl<span class=\"_ _0\"></span>icato un tasso<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di crescita pari<span class=\"_ _0\"></span> a zero.  Nell\u2019effettuazione <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>test <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>impairment <span class=\"_ _6\"></span>approvato <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>Consiglio <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>Amministrazione<span class=\"ff1\"> </span>della <span class=\"_ _12\"></span>Caltagirone <span class=\"_ _19\"> </span>Editore <span class=\"_ _19\"></span>SpA, <span class=\"_ _12\"></span>sono <span class=\"_ _19\"> </span>stati <span class=\"_ _19\"> </span>presi <span class=\"_ _12\"></span>in <span class=\"_ _19\"> </span>considerazione <span class=\"_ _19\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>flussi <span class=\"_ _12\"></span>f<span class=\"_ _6\"></span>inanziari <span class=\"_ _12\"></span>attesi consolidati <span class=\"_ _21\"> </span>per <span class=\"_ _21\"> </span>il <span class=\"_ _8\"> </span>2025. <span class=\"_ _21\"> </span>Inoltre, <span class=\"_ _21\"> </span>per <span class=\"_ _8\"> </span>gli <span class=\"_ _21\"> </span>anni <span class=\"_ _21\"> </span>successivi, <span class=\"_ _21\"> </span>sono <span class=\"_ _21\"> </span>state <span class=\"_ _21\"> </span>formulate <span class=\"_ _21\"> </span>specifiche previsioni <span class=\"_ _0\"></span>dell\u2019andamento <span class=\"_ _17\"></span>del business, sull<span class=\"_ _17\"></span>a base dei piani<span class=\"_ _17\"></span> ricevuti dalle s<span class=\"_ _17\"></span>ociet\u00e0 controllate,<span class=\"_ _17\"></span> tenendo <span class=\"_ _6\"></span>pertanto <span class=\"_ _6\"></span>conto <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>contesto <span class=\"_ _6\"></span>economico-<span class=\"ff7\">finanziario <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>mercato <span class=\"_ _6\"></span>mutato <span class=\"_ _6\"></span>dall\u2019attuale<span class=\"_ _0\"></span> </span>crisi, <span class=\"_ _16\"></span>nonch\u00e9 <span class=\"_ _16\"></span>delle <span class=\"_ _16\"></span>diverse <span class=\"_ _17\"></span>condizioni <span class=\"_ _16\"></span>operative<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>derivanti <span class=\"_ _17\"></span>dallo <span class=\"_ _16\"></span>scenario <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>crisi. <span class=\"_ _16\"></span>A <span class=\"_ _17\"></span>tale <span class=\"_ _16\"></span>riguardo si <span class=\"_ _14\"></span>precisa <span class=\"_ _15\"></span>che <span class=\"_ _14\"></span>le <span class=\"_ _15\"></span>previsioni <span class=\"_ _14\"></span>formulate <span class=\"_ _15\"></span>nell<span class=\"_ _0\"></span>\u2019esercizi<span class=\"_ _0\"></span>o <span class=\"_ _15\"></span>precedente<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>sono <span class=\"_ _14\"></span>state <span class=\"_ _14\"></span>aggiornate <span class=\"_ _15\"></span>dall<span class=\"_ _0\"></span>a controllata <span class=\"_ _17\"></span>Caltagirone<span class=\"_ _17\"></span> Edi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ore <span class=\"_ _17\"></span>SpA, <span class=\"_ _17\"></span>sulla <span class=\"_ _17\"></span>base <span class=\"_ _17\"></span>dei <span class=\"_ _16\"></span>piani <span class=\"_ _17\"></span>ricevuti <span class=\"_ _17\"></span>dalle <span class=\"_ _17\"></span>sue <span class=\"_ _17\"></span>societ\u00e0 con<span class=\"_ _0\"></span>trollate,<span class=\"_ _17\"></span> anche in relazione ai<span class=\"_ _17\"></span> dat<span class=\"_ _6\"></span>i di consun<span class=\"_ _17\"></span>tivo dell\u2019esercizio 2024.<span class=\"ff1\"> </span>In <span class=\"_ _17\"></span>particolare, <span class=\"_ _17\"></span>va <span class=\"_ _17\"></span>rimarcato <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>azioni di<span class=\"_ _17\"></span> razion<span class=\"_ _0\"></span>alizzazione <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>contenimento <span class=\"_ _17\"></span>dei <span class=\"_ _17\"></span>costi decise <span class=\"_ _12\"></span>ed <span class=\"_ _19\"> </span>intraprese <span class=\"_ _12\"></span>nel <span class=\"_ _19\"> </span>tempo <span class=\"_ _19\"></span>dal <span class=\"_ _12\"></span>managemen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>, <span class=\"_ _19\"></span>hanno <span class=\"_ _12\"></span>sempre <span class=\"_ _12\"></span>avuto <span class=\"_ _12\"></span>un <span class=\"_ _19\"> </span>esito <span class=\"_ _19\"></span>positivo<span class=\"_ _17\"></span> superiore <span class=\"_ _17\"></span>al preven<span class=\"_ _17\"></span>tivato. Viceve<span class=\"_ _17\"></span>rsa, l\u2019anda<span class=\"_ _0\"></span>mento <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ercato <span class=\"_ _17\"></span>pubblicitario<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>e della<span class=\"ff1\"> diffusi<span class=\"_ _0\"></span>one </span>della <span class=\"_ _21\"> </span>carta  stampata, <span class=\"_ _21\"> </span>a <span class=\"_ _8\"> </span>causa <span class=\"_ _21\"> </span>del  prolungarsi <span class=\"_ _1f\"> </span>del  periodo <span class=\"_ _21\"> </span>di <span class=\"_ _8\"> </span>crisi <span class=\"_ _8\"> </span>congiuntamente <span class=\"_ _21\"> </span>alla straordinaria  rivoluzion<span class=\"_ _0\"></span>e  digitale  dei  mezzi  di  infor<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>azione,  \u00e8  stato  c<span class=\"_ _0\"></span>ontrassegnato  da difficolt\u00e0 <span class=\"_ _17\"></span>pi\u00f9 <span class=\"_ _17\"></span>ampie <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>durature <span class=\"_ _17\"></span>rispetto <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>quelle <span class=\"_ _17\"></span>previste <span class=\"_ _17\"></span>da <span class=\"_ _17\"></span>tutti <span class=\"_ _17\"></span>i<span class=\"_ _6\"></span> <span class=\"_ _17\"></span>principali <span class=\"_ _16\"></span>operatori. <span class=\"_ _17\"></span>Pertanto, i <span class=\"_ _16\"></span>flussi <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>cassa <span class=\"_ _16\"></span>attesi <span class=\"_ _16\"></span>impiegati <span class=\"_ _16\"></span>nell\u2019appli<span class=\"_ _0\"></span>cazione <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>modello <span class=\"_ _16\"></span>sono <span class=\"_ _17\"></span>stati <span class=\"_ _16\"></span>determinati <span class=\"_ _16\"></span>sulla <span class=\"_ _17\"></span>base dei dati <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span><span class=\"ff6\">budget<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _6\"></span>2025 <span class=\"_ _6\"></span>e di pianificazione 2026-2029 e <span class=\"_ _6\"></span>rappresentano<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>miglior stima degli </span></span>importi <span class=\"_ _14\"></span>e <span class=\"_ _14\"></span>delle <span class=\"_ _14\"></span>tempistiche <span class=\"_ _14\"></span>secondo <span class=\"_ _14\"></span>cui <span class=\"_ _14\"></span>i <span class=\"_ _14\"></span>flussi <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>cassa <span class=\"_ _14\"></span>futuri <span class=\"_ _14\"></span>si <span class=\"_ _14\"></span>manifesteranno <span class=\"_ _14\"></span>sulla <span class=\"_ _14\"></span>base del <span class=\"_ _6\"></span>piano <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>lungo <span class=\"_ _14\"></span>termine, <span class=\"_ _6\"></span>che <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _14\"></span>stato <span class=\"_ _6\"></span>rivisto <span class=\"_ _14\"></span>e <span class=\"_ _6\"></span>aggiornato <span class=\"_ _14\"></span>nel <span class=\"_ _6\"></span>2025 <span class=\"_ _14\"></span>anche <span class=\"_ _6\"></span>al <span class=\"_ _14\"></span>fine <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>tenere conto <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>quanto <span class=\"_ _5\"> </span>sopra <span class=\"_ _13\"> </span>richiamato <span class=\"_ _13\"> </span>e <span class=\"_ _5\"> </span>degli <span class=\"_ _13\"> </span>scostamenti <span class=\"_ _13\"> </span>evidenzi<span class=\"_ _17\"></span>ati <span class=\"_ _a\"> </span>tr<span class=\"_ _17\"></span>a <span class=\"_ _a\"> </span>la <span class=\"_ _5\"> </span>precedente pianificazion<span class=\"_ _0\"></span>e <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>consuntivo <span class=\"_ _17\"></span>2024. <span class=\"_ _16\"></span>I <span class=\"_ _17\"></span>Costi <span class=\"_ _17\"></span>Operativi <span class=\"_ _16\"></span>considerati <span class=\"_ _17\"></span>nei <span class=\"_ _16\"></span>flussi <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>cassa <span class=\"_ _0\"></span>attesi <span class=\"_ _16\"></span>sono stati <span class=\"_ _17\"></span>anch\u2019essi <span class=\"_ _17\"></span>determinati <span class=\"_ _16\"></span>in <span class=\"_ _0\"></span>funzione <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>stime <span class=\"_ _16\"></span>del <span class=\"ff6\">management<span class=\"_ _17\"></span><span class=\"ff1\"> per<span class=\"_ _17\"></span> i <span class=\"_ _17\"></span>prossimi <span class=\"_ _17\"></span>cinque<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>anni </span></span>e <span class=\"_ _19\"> </span>tenendo <span class=\"_ _19\"> </span>conto <span class=\"_ _1f\"> </span>degli <span class=\"_ _19\"> </span>effetti <span class=\"_ _19\"> </span>positivi <span class=\"_ _19\"> </span>dei <span class=\"_ _19\"> </span>piani <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>ristrutturazione<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>effettuati <span class=\"_ _19\"> </span>nei <span class=\"_ _1f\"> </span>precedenti<span class=\"_ _17\"></span> esercizi. <span class=\"_ _6\"></span>Dall\u2019ul<span class=\"_ _0\"></span>teriore <span class=\"_ _6\"></span>test <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>impairment <span class=\"_ _6\"></span>predisposto non <span class=\"_ _14\"></span>sono emerse <span class=\"_ _6\"></span>ulteriori <span class=\"_ _6\"></span>svalutazioni<span class=\"_ _17\"></span> delle  attivit\u00e0  incluse  nella  CGU  cui  fanno  riferi<span class=\"_ _0\"></span>mento  le  attivit\u00e0  editoriali  e  di  raccolta pubblicitaria.  Nel <span class=\"_ _32\"> </span>prospetto <span class=\"_ _32\"> </span>sottostante <span class=\"_ _38\"> </span>si <span class=\"_ _32\"> </span>r<span class=\"_ _6\"></span>iportano <span class=\"_ _38\"> </span>i <span class=\"_ _32\"> </span>principali <span class=\"_ _32\"> </span>parametri <span class=\"_ _32\"> </span>utilizzati <span class=\"_ _32\"> </span>nella determinazione del<span class=\"_ _17\"></span> <span class=\"_ _6\"></span><span class=\"ff6\">test </span>di<span class=\"_ _0\"></span> <span class=\"ff6\">impairment</span>.<span class=\"_ _82\"> </span><table class=\"s w3dd h2c7\" id=\"_2d3b84a1-fcf0-4544-a461-9a098f32eb68\"><tr><td class=\"c x236 y1859 w20c h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc1 sc0 ls0 ws0\">Descrizione </div></td><td class=\"c x237 y1859 w6e h1ed\"><div class=\"t m0 x22 h47 y1b6 ffb fs8 fc1 sc0 ls0 ws0\">Tax rate </div></td><td></td><td class=\"c x238 y1859 w20d h1ed\"><div class=\"t m0 x35 h103 y1b6 ff2 fs8 fc1 sc0 ls0 ws0\">WACC* </div></td><td></td><td></td><td class=\"c x239 y1859 w20e h1ed\"><div class=\"t m0 x7 h103 y1b6 ffb fs8 fc1 sc0 ls0 ws0\">g-rate<span class=\"ff2 ls3a\">**</span> </div></td><td class=\"c x23a y185b w3de h2c8\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc1 sc0 ls0 ws0\">Periodo esplic<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>to<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x237 y185c w176 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc1 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x23b y185c w176 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc1 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x238 y185c w210 h1ed\"><div class=\"t m0 x52 h103 y1b6 ff2 fs8 fc1 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x23c y185c w211 h1ed\"><div class=\"t m0 x52 h103 y1b6 ff2 fs8 fc1 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x239 y185c w212 h1ed\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc1 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x23d y185c w213 h1ed\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc1 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x23e y185d w3df h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc1 sc0 ls0 ws0\">flussi di cassa<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x236 y185e w20c h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Valore </div></td><td class=\"c x237 y185e w176 h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">28,82% </div></td><td class=\"c x23b y185e w176 h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">28,82% </div></td><td class=\"c x238 y185e w210 h1ec\"><div class=\"t m0 x49 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">7,10% </div></td><td class=\"c x23c y185e w211 h1ec\"><div class=\"t m0 x49 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">8,70% </div></td><td class=\"c x239 y185e w212 h1ec\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x23d y185e w213 h1ec\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x23f y185e w20f h1ec\"><div class=\"t m0 x5e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">5 anni </div></td></tr></table>* <span class=\"_ _3\"> </span>I<span class=\"_ _6\"></span>l <span class=\"_ _12\"> </span>WAC<span class=\"_ _0\"></span>C <span class=\"_ _3\"> </span>rappresenta <span class=\"_ _12\"> </span>la <span class=\"_ _3\"> </span>media <span class=\"_ _3\"> </span>ponderata <span class=\"_ _12\"> </span>del <span class=\"_ _3\"> </span>costo <span class=\"_ _12\"> </span>del <span class=\"_ _3\"> </span>capitale <span class=\"_ _3\"> </span>dell\u2019impresa <span class=\"_ _12\"> </span>tenuto <span class=\"_ _3\"> </span>contro <span class=\"_ _3\"> </span>dei <span class=\"_ _12\"> </span>rischi <span class=\"_ _3\"> </span>specifici<span class=\"_ _17\"></span> relativamente <span class=\"_ _8\"> </span>ai <span class=\"_ _21\"> </span>settori <span class=\"_ _8\"> </span>operativi <span class=\"_ _8\"> </span>considerati<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span> <span class=\"_ _8\"> </span>Tale <span class=\"_ _8\"> </span>parametro <span class=\"_ _21\"> </span>\u00e8 <span class=\"_ _8\"> </span>considerato <span class=\"_ _8\"> </span>al <span class=\"_ _8\"> </span>netto <span class=\"_ _8\"> </span>dell\u2019effetto<span class=\"_ _17\"></span> <span class=\"_ _37\"> </span>fiscale <span class=\"_ _8\"> </span>e <span class=\"_ _8\"> </span>tiene <span class=\"_ _8\"> </span>conto dell\u2019evoluzione dei<span class=\"_ _17\"></span> t<span class=\"_ _6\"></span>as<span class=\"ff6\">si.    </span>** Il \u201cg<span class=\"ff6\">-</span>rate\u201d rap<span class=\"_ _0\"></span>presenta il tas<span class=\"_ _0\"></span>so di crescita a<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>teso ai fini<span class=\"_ _0\"></span> della determi<span class=\"_ _0\"></span>nazione del \u201cter<span class=\"_ _0\"></span>minal value\u201d.  <span class=\"ff6\"> </span>Dalle risultanze delle analisi di sensitivit\u00e0 effettuate \u00e8 <span class=\"_ _6\"></span>emerso che <span class=\"_ _6\"></span><span class=\"ff7\">\u2013</span> sebbene si rilevi una <span class=\"_ _14\"></span>sensibilit\u00e0 <span class=\"_ _15\"></span>non <span class=\"_ _14\"></span>trascurabile <span class=\"_ _14\"></span>delle <span class=\"_ _15\"></span>stime<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>al <span class=\"_ _14\"></span>variare <span class=\"_ _15\"></span>dei <span class=\"_ _14\"></span>parametri <span class=\"_ _14\"></span>g <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>w<span class=\"_ _17\"></span>acc <span class=\"_ _15\"></span>considerati <span class=\"_ _14\"></span>e che, <span class=\"_ _21\"> </span>in <span class=\"_ _1f\"> </span>t<span class=\"_ _6\"></span>aluni <span class=\"_ _1f\"> </span>scenari <span class=\"_ _21\"> </span>valutativi, <span class=\"_ _1f\"> </span>il <span class=\"_ _21\"> </span>differenziale <span class=\"_ _1f\"> </span>tra <span class=\"_ _21\"> </span>l\u2019Enterprise <span class=\"_ _1f\"> </span>Valu<span class=\"_ _6\"></span><span class=\"ff1\">e <span class=\"_ _21\"> </span>stimato <span class=\"_ _1f\"> </span>e <span class=\"_ _21\"> </span>il <span class=\"_ _21\"> </span>valore </span>contabile <span class=\"_ _19\"> </span>del <span class=\"_ _1f\"> </span>CIN <span class=\"_ _1f\"> </span>della <span class=\"_ _1f\"> </span>CGU <span class=\"_ _1f\"> </span>risulterebbe <span class=\"_ _1f\"> </span>negati<span class=\"_ _17\"></span>vo <span class=\"_ _21\"> </span>(peraltro <span class=\"_ _19\"> </span>solo <span class=\"_ _1f\"> </span>per <span class=\"_ _1f\"> </span>ipotesi <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>tasso <span class=\"_ _1f\"> </span>di crescita <span class=\"_ _4\"> </span>pari <span class=\"_ _5\"> </span>a <span class=\"_ _4\"> </span>zero) <span class=\"_ _5\"> </span><span class=\"ff7\">\u2013</span> <span class=\"_ _4\"> </span>nella <span class=\"_ _4\"> </span>maggioranza <span class=\"_ _5\"> </span>degl<span class=\"_ _17\"></span>i <span class=\"_ _5\"> </span>scenari <span class=\"_ _4\"> </span>esaminati <span class=\"_ _5\"> </span>i <span class=\"_ _4\"> </span>risultati <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>t<span class=\"_ _6\"></span>est confermano, nell<span class=\"_ _0\"></span>a sostanza, le <span class=\"_ _17\"></span>conclusioni ottenute con<span class=\"_ _0\"></span> riferimento allo scenario<span class=\"_ _0\"></span> base.  Al di <span class=\"_ _17\"></span>l\u00e0 dei modelli di<span class=\"_ _0\"></span> impairment u<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ilizzati <span class=\"_ _17\"></span>nella valutazione del<span class=\"_ _17\"></span>le attivit\u00e0 immaterial<span class=\"_ _17\"></span>i a vita indefinita, va sottolineato che, nelle considerazioni<span class=\"_ _0\"></span> inerenti l\u2019effettivo valore degli assets immateriali <span class=\"_ _12\"></span>che <span class=\"_ _12\"></span>qualificano <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _12\"></span>editoriali, <span class=\"_ _12\"></span>vanno <span class=\"_ _12\"></span>tenut<span class=\"_ _6\"></span>i <span class=\"_ _12\"></span>presenti <span class=\"_ _12\"></span>anche <span class=\"_ _19\"> </span>elementi<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>che esulano <span class=\"_ _15\"></span>da <span class=\"_ _15\"></span>dinamiche <span class=\"_ _15\"></span>strettamente <span class=\"_ _15\"></span>economiche <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>che <span class=\"_ _3\"></span>hanno <span class=\"_ _15\"></span>a <span class=\"_ _3\"></span>che <span class=\"_ _15\"></span>fare <span class=\"_ _15\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _15\"></span>numero <span class=\"_ _15\"></span>di lettori <span class=\"_ _1f\"> </span>e <span class=\"_ _19\"> </span>con <span class=\"_ _1f\"> </span>la <span class=\"_ _19\"> </span>diffusione <span class=\"_ _19\"> </span>sul <span class=\"_ _1f\"> </span>mercato, <span class=\"_ _19\"> </span>elementi <span class=\"_ _19\"> </span>che <span class=\"_ _1f\"> </span>conferiscono <span class=\"_ _19\"> </span>valore <span class=\"_ _19\"> </span>effettivo <span class=\"_ _1f\"> </span>ad <span class=\"_ _19\"> </span>un quotidiano e ne<span class=\"_ _0\"></span> determinano il<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>prezzo. 3.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Immobili, imp<span class=\"_ _0\"></span>ianti e macchinari </span><table class=\"s w3e0 h2ca\" id=\"_31e431c5-c0d4-46a7-aa97-05868c01cd54\"><tr><td class=\"c x241 y185f w214 h50\"><div class=\"t m0 x63 h3e y29d ffb fs0 fc0 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x242 y1860 w3e1 h29c\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Terreni e<span class=\"_ _82\"> </span></div></td><td class=\"c x243 y185f w216 h50\"><div class=\"t m0 x19 h3 y29d ff2 fs0 fc0 sc0 ls0 ws0\">Cave </div></td><td class=\"c x244 y1860 w3e2 h29c\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Impianti e<span class=\"_ _82\"> </span></div></td><td class=\"c x245 y1860 w3e3 h29c\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _82\"> </span></div></td><td class=\"c x246 y1860 w3e4 h29c\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Immobilizzazioni<span class=\"_ _82\"> </span></div></td><td class=\"c x247 y185f w218 h50\"><div class=\"t m0 x7 h3 y29d ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x248 y1861 w3e5 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">fabbricati<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x249 y1861 w3e6 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">Macchinari<span class=\"_ _82\"> </span></div></td><td class=\"c x245 y1861 w3e7 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">beni<span class=\"_ _82\"> </span></div></td><td class=\"c x24a y1861 w3e8 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">in corso<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x241 y1862 w214 h3d\"><div class=\"t m0 x13d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x24b y1862 w215 h3d\"><div class=\"t m0 x27 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">633.535 </div></td><td class=\"c x243 y1862 w216 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">198.935 </div></td><td class=\"c x24c y1862 w217 h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">1.608.071 </div></td><td class=\"c x24d y1862 w216 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">205.183 </div></td><td class=\"c x24e y1862 w1fa h3d\"><div class=\"t m0 x5e h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">56.554 </div></td><td class=\"c x247 y1862 w218 h3d\"><div class=\"t m0 xc6 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">2.702.279 </div></td></tr><tr><td class=\"c x241 y1863 w214 h3d\"><div class=\"t m0 x14 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x24b y1863 w215 h3d\"><div class=\"t m0 x25 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">7.450 </div></td><td class=\"c x243 y1863 w216 h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">2.036 </div></td><td class=\"c x24c y1863 w217 h3d\"><div class=\"t m0 x15 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">30.337 </div></td><td class=\"c x24d y1863 w216 h3d\"><div class=\"t m0 x19 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">33.997 </div></td><td class=\"c x24e y1863 w1fa h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">69.499 </div></td><td class=\"c x247 y1863 w218 h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">143.318 </div></td></tr><tr><td class=\"c x241 y1864 w214 h3d\"><div class=\"t m0 xd8 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x24b y1864 w215 h3d\"><div class=\"t m0 x29 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(2.364) </div></td><td class=\"c x243 y1864 w216 h3d\"><div class=\"t m0 xc7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(3.481) </div></td><td class=\"c x24c y1864 w217 h3d\"><div class=\"t m0 x1d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(5.044) </div></td><td class=\"c x24d y1864 w216 h3d\"><div class=\"t m0 xc6 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(16.065) </div></td><td class=\"c x24e y1864 w1fa h3d\"><div class=\"t m0 x2f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(50) </div></td><td class=\"c x247 y1864 w218 h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(27.004) </div></td></tr><tr><td class=\"c x1bf y1865 w3b4 h2a1\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Variazione perimetro di<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x247 y1866 w218 h50\"><div class=\"t m0 x19 h3 y198 ff2 fs0 fc0 sc0 ls0 ws0\">(13.250) </div></td></tr><tr><td class=\"c x24f y1867 w3b5 h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _82\"> </span></div></td><td class=\"c x24b y1866 w215 h50\"><div class=\"t m0 x29 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">(1.425) </div></td><td class=\"c x243 y1866 w216 h50\"><div class=\"t m0 xc7 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">(2.076) </div></td><td class=\"c x24c y1866 w217 h50\"><div class=\"t m0 x1d h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">(9.079) </div></td><td class=\"c x24d y1866 w216 h50\"><div class=\"t m0 x52 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">(670) </div></td><td class=\"c x24e y1866 w1fa h50\"><div class=\"t m0 x6 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td></td></tr><tr><td class=\"c x241 y1868 w214 h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29 </div></td><td class=\"c x24b y1868 w215 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">56.327 </div></td><td class=\"c x243 y1868 w216 h3d\"><div class=\"t m0 x15 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">791<span class=\"ls0\"> </span></div></td><td class=\"c x24c y1868 w217 h3d\"><div class=\"t m0 x1c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">162.262 </div></td><td class=\"c x24d y1868 w216 h3d\"><div class=\"t m0 x19 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">10.650 </div></td><td class=\"c x24e y1868 w1fa h3d\"><div class=\"t m0 x6f h2 y189 ff1 fs0 fc0 sc0 lse ws0\">83<span class=\"ls0\"> </span></div></td><td class=\"c x247 y1868 w218 h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">230.113 </div></td></tr><tr><td class=\"c x241 y1869 w214 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x24b y1869 w215 h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(64.076) </div></td><td class=\"c x243 y1869 w216 h3d\"><div class=\"t m0 xc7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(4.935) </div></td><td class=\"c x24c y1869 w217 h3d\"><div class=\"t m0 x49 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(181.946) </div></td><td class=\"c x24d y1869 w216 h3d\"><div class=\"t m0 xc6 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(14.005) </div></td><td class=\"c x24e y1869 w1fa h3d\"><div class=\"t m0 x20 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(1.470) </div></td><td class=\"c x247 y1869 w218 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(266.432) </div></td></tr><tr><td class=\"c x241 y186a w214 h40\"><div class=\"t m0 x6f h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x24b y186a w215 h40\"><div class=\"t m0 x25 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">6.508 </div></td><td class=\"c x243 y186a w216 h40\"><div class=\"t m0 x52 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">(175) </div></td><td class=\"c x24c y186a w217 h40\"><div class=\"t m0 x15 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">20.461 </div></td><td class=\"c x24d y186a w216 h40\"><div class=\"t m0 x21 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">2.944 </div></td><td class=\"c x24e y186a w1fa h40\"><div class=\"t m0 x3f h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">(28.799) </div></td><td class=\"c x247 y186a w218 h40\"><div class=\"t m0 x3e h3 y18f ff2 fs0 fc0 sc0 lse ws0\">939<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x241 y186b w214 h3d\"><div class=\"t m0 x13d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x24b y186b w215 h3d\"><div class=\"t m0 x27 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">635.955 </div></td><td class=\"c x243 y186b w216 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">191.096 </div></td><td class=\"c x24c y186b w217 h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">1.625.061 </div></td><td class=\"c x24d y186b w216 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">222.034 </div></td><td class=\"c x24e y186b w1fa h3d\"><div class=\"t m0 x5e h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">95.817 </div></td><td class=\"c x247 y186b w218 h3d\"><div class=\"t m0 xc6 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">2.769.963 </div></td></tr><tr><td class=\"c x241 y186c w219 h202\"><div class=\"t m0 x13d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x24b y186c w215 h202\"><div class=\"t m0 x27 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">635.955 </div></td><td class=\"c x243 y186c w216 h202\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">191.096 </div></td><td class=\"c x24c y186c w217 h202\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">1.625.061 </div></td><td class=\"c x24d y186c w216 h202\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">222.034 </div></td><td class=\"c x24e y186c w1fa h202\"><div class=\"t m0 x5e h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">95.817 </div></td><td class=\"c x247 y186c w21a h202\"><div class=\"t m0 xc6 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">2.769.963 </div></td></tr><tr><td class=\"c x241 y186d w219 h3d\"><div class=\"t m0 x14 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x24b y186d w215 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">15.554 </div></td><td class=\"c x243 y186d w216 h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">2.173 </div></td><td class=\"c x24c y186d w217 h3d\"><div class=\"t m0 x15 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">30.601 </div></td><td class=\"c x24d y186d w216 h3d\"><div class=\"t m0 x19 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">41.488 </div></td><td class=\"c x24e y186d w1fa h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">93.023 </div></td><td class=\"c x247 y186d w21a h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">182.839 </div></td></tr><tr><td class=\"c x241 y186e w219 h40\"><div class=\"t m0 xd8 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x24b y186e w215 h40\"><div class=\"t m0 x29 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">(6.848) </div></td><td class=\"c x243 y186e w216 h40\"><div class=\"t m0 x23 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x24c y186e w217 h40\"><div class=\"t m0 x7 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">(16.243) </div></td><td class=\"c x24d y186e w216 h40\"><div class=\"t m0 xc6 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">(13.152) </div></td><td class=\"c x24e y186e w1fa h40\"><div class=\"t m0 x56 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">(135) </div></td><td class=\"c x247 y186e w21a h40\"><div class=\"t m0 x19 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">(36.377) </div></td></tr><tr><td class=\"c x1bf y186f w3b4 h2b8\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Variazione perimetro di<span class=\"_ _82\"> </span></div></td><td class=\"c x24b y1870 w215 h51\"><div class=\"t m0 x25 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">1.207 </div></td><td class=\"c x243 y1870 w216 h51\"><div class=\"t m0 x23 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x24c y1870 w217 h51\"><div class=\"t m0 x27 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">1.340 </div></td><td class=\"c x24d y1870 w216 h51\"><div class=\"t m0 x21 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">2.008 </div></td><td class=\"c x24e y1870 w1fa h51\"><div class=\"t m0 x6 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x247 y1870 w21a h51\"><div class=\"t m0 x1d h3 y198 ff2 fs0 fc0 sc0 ls0 ws0\">4.555 </div></td></tr><tr><td class=\"c x24f y1871 w3b5 h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x241 y1872 w219 h3d\"><div class=\"t m0 x23 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29 </div></td><td class=\"c x24b y1872 w215 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">57.759 </div></td><td class=\"c x243 y1872 w216 h3d\"><div class=\"t m0 x15 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">793<span class=\"ls0\"> </span></div></td><td class=\"c x24c y1872 w217 h3d\"><div class=\"t m0 x1c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">167.153 </div></td><td class=\"c x24d y1872 w216 h3d\"><div class=\"t m0 x19 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">12.320 </div></td><td class=\"c x24e y1872 w1fa h3d\"><div class=\"t m0 x83 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">792<span class=\"ls0\"> </span></div></td><td class=\"c x247 y1872 w21a h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">238.817 </div></td></tr><tr><td class=\"c x241 y1873 w219 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x24b y1873 w215 h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(14.585) </div></td><td class=\"c x243 y1873 w216 h3d\"><div class=\"t m0 x15 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">489<span class=\"ls0\"> </span></div></td><td class=\"c x24c y1873 w217 h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(44.347) </div></td><td class=\"c x24d y1873 w216 h3d\"><div class=\"t m0 xc7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(2.928) </div></td><td class=\"c x24e y1873 w1fa h3d\"><div class=\"t m0 x20 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(2.382) </div></td><td class=\"c x247 y1873 w21a h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(63.753) </div></td></tr><tr><td class=\"c x241 y1874 w219 h40\"><div class=\"t m0 x6f h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x24b y1874 w215 h40\"><div class=\"t m0 x25 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">5.491 </div></td><td class=\"c x243 y1874 w216 h40\"><div class=\"t m0 x21 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">2.831 </div></td><td class=\"c x24c y1874 w217 h40\"><div class=\"t m0 x15 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">49.488 </div></td><td class=\"c x24d y1874 w216 h40\"><div class=\"t m0 x21 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">1.743 </div></td><td class=\"c x24e y1874 w1fa h40\"><div class=\"t m0 x3f h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">(57.915) </div></td><td class=\"c x247 y1874 w21a h40\"><div class=\"t m0 x1d h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">1.638 </div></td></tr><tr><td class=\"c x241 y1875 w219 h3d\"><div class=\"t m0 x13d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x24b y1875 w215 h3d\"><div class=\"t m0 x27 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">694.533 </div></td><td class=\"c x243 y1875 w216 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">197.382 </div></td><td class=\"c x24c y1875 w217 h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">1.813.053 </div></td><td class=\"c x24d y1875 w216 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">263.513 </div></td><td class=\"c x24e y1875 w1fa h3d\"><div class=\"t m0 x13f h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">129.200 </div></td><td class=\"c x247 y1875 w21a h3d\"><div class=\"t m0 xc6 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">3.097.682 </div></td></tr></table><table class=\"s w3e9 h2cb\" id=\"_afebb91b-59e8-4977-9395-e2c1d51185f4\"><tr><td class=\"c x250 y1877 w3ea h2cc\"><div class=\"t m0 x1b7 h3e y1876 ffb fs0 fc0 sc0 ls0 ws0\">Fondo ammortamento e<span class=\"_ _82\"> </span></div></td><td class=\"c x251 y1878 w3e1 h2b7\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Terreni e<span class=\"_ _82\"> </span></div></td><td class=\"c x252 y1879 w216 h51\"><div class=\"t m0 x19 h3 y198 ff2 fs0 fc0 sc0 ls0 ws0\">Cave </div></td><td class=\"c x253 y1878 w3e2 h2b7\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Impianti e<span class=\"_ _82\"> </span></div></td><td class=\"c x254 y1878 w3e3 h2b7\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _82\"> </span></div></td><td class=\"c x255 y1878 w3e4 h2b7\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Immobilizzazioni<span class=\"_ _82\"> </span></div></td><td class=\"c x256 y1879 w218 h51\"><div class=\"t m0 x19 h3 y198 ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x257 y187a w3eb h2cd\"><div class=\"t m0 x1b7 h3e y1799 ffb fs0 fc0 sc0 ls0 ws0\">perdite durevoli<span class=\"_ _82\"> </span></div></td><td class=\"c x258 y187a w3e5 h2ab\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">fabbricati<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x259 y187a w3e6 h2ab\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">Macchinari<span class=\"_ _82\"> </span></div></td><td class=\"c x254 y187a w3e7 h2ab\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">beni<span class=\"_ _82\"> </span></div></td><td class=\"c x25a y187a w3e8 h2ab\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">in corso<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y187b w214 h40\"><div class=\"t m0 x13d h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x25b y187b w215 h40\"><div class=\"t m0 x27 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">366.648 </div></td><td class=\"c x252 y187b w216 h40\"><div class=\"t m0 x19 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">29.362 </div></td><td class=\"c x25c y187b w217 h40\"><div class=\"t m0 x19 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">1.214.397 </div></td><td class=\"c x25d y187b w216 h40\"><div class=\"t m0 xf h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">140.534 </div></td><td class=\"c x25e y187b w1fa h40\"><div class=\"t m0 x6 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y187b w218 h40\"><div class=\"t m0 xc6 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">1.750.942 </div></td></tr><tr><td class=\"c x1f0 y187c w214 h3d\"><div class=\"t m0 x14 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x25b y187c w215 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">20.398 </div></td><td class=\"c x252 y187c w216 h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">3.696 </div></td><td class=\"c x25c y187c w217 h3d\"><div class=\"t m0 x15 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">59.762 </div></td><td class=\"c x25d y187c w216 h3d\"><div class=\"t m0 x19 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">26.943 </div></td><td></td><td class=\"c x256 y187c w218 h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">110.798 </div></td></tr><tr><td class=\"c x1f0 y187d w214 h3d\"><div class=\"t m0 xd8 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x25b y187d w215 h3d\"><div class=\"t m0 x29 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(1.701) </div></td><td class=\"c x252 y187d w216 h3d\"><div class=\"t m0 xc7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(3.584) </div></td><td class=\"c x25c y187d w217 h3d\"><div class=\"t m0 x1d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(4.603) </div></td><td class=\"c x25d y187d w216 h3d\"><div class=\"t m0 xc6 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(14.329) </div></td><td></td><td class=\"c x256 y187d w218 h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(24.217) </div></td></tr><tr><td class=\"c x1f0 y187e w214 h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29 </div></td><td class=\"c x25b y187e w215 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">31.108 </div></td><td class=\"c x252 y187e w216 h3d\"><div class=\"t m0 x15 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">730<span class=\"ls0\"> </span></div></td><td class=\"c x25c y187e w217 h3d\"><div class=\"t m0 x1c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">151.742 </div></td><td class=\"c x25d y187e w216 h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">9.865 </div></td><td class=\"c x25e y187e w1fa h3d\"><div class=\"t m0 x6 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y187e w218 h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">193.445 </div></td></tr><tr><td class=\"c x25f y187f w3b4 h2ce\"><div class=\"t m0 x1b7 h2 y1828 ff1 fs0 fc0 sc0 ls0 ws0\">Variazione perimetro di<span class=\"_ _82\"> </span></div></td><td class=\"c x25b y1880 w215 h50\"><div class=\"t m0 x29 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">(1.088) </div></td><td class=\"c x252 y1880 w216 h50\"><div class=\"t m0 xc7 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">(5.359) </div></td><td class=\"c x25c y1880 w217 h50\"><div class=\"t m0 x1d h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">(7.731) </div></td><td class=\"c x25d y1880 w216 h50\"><div class=\"t m0 x52 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">(598) </div></td><td class=\"c x25e y1880 w1fa h50\"><div class=\"t m0 x6 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y1880 w218 h50\"><div class=\"t m0 x19 h3 y29d ff2 fs0 fc0 sc0 ls0 ws0\">(14.776) </div></td></tr><tr><td class=\"c x260 y1881 w3b5 h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1882 w214 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x25b y1882 w215 h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(33.530) </div></td><td class=\"c x252 y1882 w216 h3d\"><div class=\"t m0 xc7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(3.473) </div></td><td class=\"c x25c y1882 w217 h3d\"><div class=\"t m0 x49 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(157.376) </div></td><td class=\"c x25d y1882 w216 h3d\"><div class=\"t m0 xc6 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(11.229) </div></td><td class=\"c x25e y1882 w1fa h3d\"><div class=\"t m0 x6 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y1882 w218 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(205.608) </div></td></tr><tr><td class=\"c x1f0 y1883 w214 h3d\"><div class=\"t m0 x6f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x25b y1883 w215 h3d\"><div class=\"t m0 x70 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(39) </div></td><td></td><td class=\"c x25c y1883 w217 h3d\"><div class=\"t m0 x57 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">41<span class=\"ls0\"> </span></div></td><td class=\"c x25d y1883 w216 h3d\"><div class=\"t m0 x1d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(76) </div></td><td></td><td class=\"c x256 y1883 w218 h3d\"><div class=\"t m0 x27 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(74) </div></td></tr><tr><td class=\"c x1f0 y1884 w214 h40\"><div class=\"t m0 x13d h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x25b y1884 w215 h40\"><div class=\"t m0 x27 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">381.796 </div></td><td class=\"c x252 y1884 w216 h40\"><div class=\"t m0 x19 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">21.372 </div></td><td class=\"c x25c y1884 w217 h40\"><div class=\"t m0 x19 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">1.256.232 </div></td><td class=\"c x25d y1884 w216 h40\"><div class=\"t m0 xf h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">151.109 </div></td><td class=\"c x25e y1884 w1fa h40\"><div class=\"t m0 x6 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y1884 w218 h40\"><div class=\"t m0 xc6 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">1.810.510 </div></td></tr><tr><td class=\"c x1f0 y1885 w219 h3d\"><div class=\"t m0 x13d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x25b y1885 w215 h3d\"><div class=\"t m0 x27 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">381.796 </div></td><td class=\"c x252 y1885 w216 h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">21.372 </div></td><td class=\"c x25c y1885 w217 h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">1.256.232 </div></td><td class=\"c x25d y1885 w216 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">151.109 </div></td><td class=\"c x25e y1885 w1fa h3d\"><div class=\"t m0 x6 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y1885 w21a h3d\"><div class=\"t m0 xc6 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">1.810.510 </div></td></tr><tr><td class=\"c x1f0 y1886 w219 h40\"><div class=\"t m0 x14 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x25b y1886 w215 h40\"><div class=\"t m0 x2a h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">20.676 </div></td><td class=\"c x252 y1886 w216 h40\"><div class=\"t m0 x21 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">3.969 </div></td><td class=\"c x25c y1886 w217 h40\"><div class=\"t m0 x15 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">65.390 </div></td><td class=\"c x25d y1886 w216 h40\"><div class=\"t m0 x19 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">33.875 </div></td><td></td><td class=\"c x256 y1886 w21a h40\"><div class=\"t m0 x49 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">123.911 </div></td></tr><tr><td class=\"c x1f0 y1887 w219 h3d\"><div class=\"t m0 xd8 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x25b y1887 w215 h3d\"><div class=\"t m0 x29 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(3.808) </div></td><td class=\"c x252 y1887 w216 h3d\"><div class=\"t m0 x23 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x25c y1887 w217 h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(17.121) </div></td><td class=\"c x25d y1887 w216 h3d\"><div class=\"t m0 xc6 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(11.636) </div></td><td></td><td class=\"c x256 y1887 w21a h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(32.565) </div></td></tr><tr><td class=\"c x1f0 y1888 w219 h202\"><div class=\"t m0 x23 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29 </div></td><td class=\"c x25b y1888 w215 h202\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">32.350 </div></td><td class=\"c x252 y1888 w216 h202\"><div class=\"t m0 x15 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">850<span class=\"ls0\"> </span></div></td><td class=\"c x25c y1888 w217 h202\"><div class=\"t m0 x1c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">156.700 </div></td><td class=\"c x25d y1888 w216 h202\"><div class=\"t m0 x19 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">11.416 </div></td><td></td><td class=\"c x256 y1888 w21a h202\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">201.316 </div></td></tr><tr><td class=\"c x1f0 y1889 w219 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x25b y1889 w215 h3d\"><div class=\"t m0 x29 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(7.687) </div></td><td class=\"c x252 y1889 w216 h3d\"><div class=\"t m0 x52 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(178) </div></td><td class=\"c x25c y1889 w217 h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(40.687) </div></td><td class=\"c x25d y1889 w216 h3d\"><div class=\"t m0 xc7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(2.349) </div></td><td></td><td class=\"c x256 y1889 w21a h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(50.901) </div></td></tr><tr><td class=\"c x1f0 y188a w219 h40\"><div class=\"t m0 x6f h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x25b y188a w215 h40\"><div class=\"t m0 x14f h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">(305) </div></td><td></td><td class=\"c x25c y188a w217 h40\"><div class=\"t m0 x25 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">(2) </div></td><td class=\"c x25d y188a w216 h40\"><div class=\"t m0 x52 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">(261) </div></td><td></td><td class=\"c x256 y188a w21a h40\"><div class=\"t m0 x15 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">(568) </div></td></tr><tr><td class=\"c x1f0 y188b w219 h3d\"><div class=\"t m0 x13d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x25b y188b w215 h3d\"><div class=\"t m0 x27 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">423.022 </div></td><td class=\"c x252 y188b w216 h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">26.013 </div></td><td class=\"c x25c y188b w217 h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">1.420.513 </div></td><td class=\"c x25d y188b w216 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">182.155 </div></td><td class=\"c x25e y188b w1fa h3d\"><div class=\"t m0 x6 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y188b w21a h3d\"><div class=\"t m0 xc6 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">2.051.703 </div></td></tr><tr><td class=\"c x1f0 y188c w214 h40\"><div class=\"t m0 x14e h3e y18f ffb fs0 fc0 sc0 ls0 ws0\">Valore netto </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y188d w214 h3d\"><div class=\"t m0 x13d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x25b y188d w215 h3d\"><div class=\"t m0 x27 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">251.739 </div></td><td class=\"c x252 y188d w216 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">177.563 </div></td><td class=\"c x25c y188d w217 h3d\"><div class=\"t m0 x1c h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">351.838 </div></td><td class=\"c x25d y188d w216 h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">54.074 </div></td><td class=\"c x25e y188d w1fa h3d\"><div class=\"t m0 x5e h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">56.554 </div></td><td class=\"c x256 y188d w218 h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">891.769 </div></td></tr><tr><td class=\"c x1f0 y188e w214 h3d\"><div class=\"t m0 x13d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x25b y188e w215 h3d\"><div class=\"t m0 x27 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">254.159 </div></td><td class=\"c x252 y188e w216 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">169.724 </div></td><td class=\"c x25c y188e w217 h3d\"><div class=\"t m0 x1c h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">368.829 </div></td><td class=\"c x25d y188e w216 h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">70.924 </div></td><td class=\"c x25e y188e w1fa h3d\"><div class=\"t m0 x5e h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">95.817 </div></td><td class=\"c x256 y188e w218 h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">959.454 </div></td></tr><tr><td class=\"c x1f0 y188f w219 h3d\"><div class=\"t m0 x13d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x25b y188f w215 h3d\"><div class=\"t m0 x27 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">271.511 </div></td><td class=\"c x252 y188f w216 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">171.369 </div></td><td class=\"c x25c y188f w217 h3d\"><div class=\"t m0 x1c h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">392.540 </div></td><td class=\"c x25d y188f w216 h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">81.358 </div></td><td class=\"c x25e y188f w1fa h3d\"><div class=\"t m0 x13f h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">129.200 </div></td><td class=\"c x256 y188f w21a h3d\"><div class=\"t m0 xc6 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">1.045.980 </div></td></tr></table> <span class=\"_ _29\"> </span>Le <span class=\"_ _4\"> </span>vite <span class=\"_ _1c\"> </span>utili <span class=\"_ _4\"> </span>adottate <span class=\"_ _4\"> </span>dal <span class=\"_ _1c\"> </span>Gruppo <span class=\"_ _4\"> </span>sono <span class=\"_ _4\"> </span>riportate <span class=\"_ _1c\"> </span>nel <span class=\"_ _4\"> </span>paragrafo <span class=\"_ _1c\"> </span>relativo <span class=\"_ _1c\"> </span>ai <span class=\"_ _4\"> </span>criteri <span class=\"_ _4\"> </span>di valutazione cui si ri<span class=\"_ _0\"></span>nvia.   <span class=\"_ _29\"> </span> <span class=\"_ _3b\"> </span>Il <span class=\"_ _14\"></span>valore <span class=\"_ _6\"></span>netto <span class=\"_ _14\"></span>contabil<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>degli <span class=\"_ _14\"></span>immobili, <span class=\"_ _14\"></span>impianti <span class=\"_ _6\"></span>e <span class=\"_ _14\"></span>macchinari <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _14\"></span>impegnato<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>per <span class=\"_ _14\"></span>105,3<span class=\"_ _0\"></span> milioni <span class=\"_ _6d\"></span>di <span class=\"_ _16\"></span>Euro <span class=\"_ _17\"></span>(101,1 <span class=\"_ _16\"></span>milioni <span class=\"_ _6d\"></span>di <span class=\"_ _17\"></span>Euro <span class=\"_ _16\"></span>al <span class=\"_ _16\"></span>31 <span class=\"_ _17\"></span>dicembre <span class=\"_ _6d\"></span>2023), <span class=\"_ _16\"></span>a <span class=\"_ _17\"></span>garanzia <span class=\"_ _6d\"></span>di <span class=\"_ _16\"></span>f<span class=\"_ _6\"></span>inan<span class=\"_ _0\"></span>ziamenti <span class=\"_ _16\"></span>bancari il cui ammontare residuo al 31 <span class=\"_ _6\"></span>dicembre 2024 \u00e8 pari a 106,1 milioni di <span class=\"_ _6\"></span>Euro <span class=\"_ _6\"></span>(120,7 milioni di Euro al 31 dicemb<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>e 2023).  <span class=\"_ _29\"> </span> <span class=\"_ _3b\"> </span>Al <span class=\"_ _19\"> </span>31 <span class=\"_ _19\"> </span>dicembre <span class=\"_ _19\"> </span>2024 <span class=\"_ _19\"> </span>non <span class=\"_ _19\"> </span>ci <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span><span class=\"ff7\">impegni <span class=\"_ _19\"> </span>contrattuali <span class=\"_ _19\"> </span>in <span class=\"_ _19\"> </span>essere <span class=\"_ _19\"> </span>per <span class=\"_ _19\"> </span>l\u2019acquisto <span class=\"_ _19\"> </span>di<span class=\"_ _0\"></span> </span>immobili, impianti<span class=\"_ _17\"></span> e macchinari (nessun impegno al<span class=\"_ _0\"></span> 31 dicembre <span class=\"ls1\">2023<span class=\"ls7\">).</span></span> <span class=\"_ _5\"> </span>  <span class=\"_ _29\"> </span> <span class=\"_ _3b\"> </span>Gli <span class=\"_ _19\"></span>incre<span class=\"_ _0\"></span>menti <span class=\"_ _19\"> </span>del <span class=\"_ _12\"></span>periodo, <span class=\"_ _19\"> </span>relativi <span class=\"_ _19\"> </span>principalmen<span class=\"_ _17\"></span>te <span class=\"_ _19\"> </span>al <span class=\"_ _19\"> </span>Gruppo <span class=\"_ _19\"></span>Cementi<span class=\"_ _0\"></span>r, <span class=\"_ _19\"> </span>riguardano prevalentemente<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>investimenti<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>per <span class=\"_ _6\"></span>l\u2019efficien<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>amento degli <span class=\"_ _6\"></span>impianti, finalizzati <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>diminuzion<span class=\"_ _0\"></span>e dei <span class=\"_ _16\"></span>consumi <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>elettricit\u00e0, <span class=\"_ _16\"></span>combustibil<span class=\"_ _0\"></span>i <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>materie <span class=\"_ _17\"></span>prime, <span class=\"_ _17\"></span>nonch\u00e9 <span class=\"_ _16\"></span>altri <span class=\"_ _17\"></span>investim<span class=\"_ _17\"></span>ent<span class=\"_ _6\"></span>i <span class=\"_ _16\"></span>per <span class=\"_ _17\"></span>l\u2019aumento<span class=\"_ _0\"></span> della <span class=\"_ _5\"> </span>capacit\u00e0 <span class=\"_ _13\"> </span>di <span class=\"_ _5\"> </span>macinazione <span class=\"_ _5\"> </span>o <span class=\"_ _13\"> </span>di <span class=\"_ _5\"> </span>stoccaggio <span class=\"_ _5\"> </span>ed <span class=\"_ _13\"> </span>il <span class=\"_ _5\"> </span>m<span class=\"_ _6\"></span>iglioramento<span class=\"_ _17\"></span> <span class=\"_ _13\"> </span>della <span class=\"_ _5\"> </span>logistica <span class=\"_ _13\"> </span>di trasferimento <span class=\"_ _22\"> </span>materiali <span class=\"_ _7\"> </span>all\u2019interno <span class=\"_ _22\"> </span>degli <span class=\"_ _7\"> </span>impianti. <span class=\"_ _7\"> </span>Sono <span class=\"_ _7\"> </span>inoltre <span class=\"_ _7\"> </span>inclusi <span class=\"_ _22\"> </span>investimenti <span class=\"_ _7\"> </span>in sostenibilit\u00e0 <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>aumentare <span class=\"_ _15\"></span>l\u2019util<span class=\"_ _0\"></span>izzo <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>combustibi<span class=\"_ _0\"></span>li <span class=\"_ _15\"></span>alternativi <span class=\"_ _15\"></span>rispetto <span class=\"_ _15\"></span>ai <span class=\"_ _15\"></span>tradizionali<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>oltre <span class=\"_ _12\"></span><span class=\"ff1 lsc\">a </span>progetti <span class=\"_ _52\"> </span>per <span class=\"_ _27\"> </span>nuovi <span class=\"_ _52\"> </span>sil<span class=\"ls1\">os</span> <span class=\"_ _52\"> </span>di <span class=\"_ _27\"> </span>cemento. <span class=\"_ _27\"> </span>L'inve<span class=\"_ _17\"></span>st<span class=\"_ _6\"></span>imento <span class=\"_ _52\"> </span>pi\u00f9 <span class=\"_ _27\"> </span>imp<span class=\"_ _0\"></span>ortante <span class=\"_ _52\"> </span>riguarda l'ammoderna<span class=\"_ _0\"></span>mento <span class=\"_ _13\"> </span>del <span class=\"_ _5\"> </span>forno <span class=\"_ _13\"> </span>dell'impianto<span class=\"_ _17\"></span> <span class=\"_ _13\"> </span>belga, <span class=\"_ _13\"> </span>per <span class=\"_ _5\"> </span>aumentare <span class=\"_ _13\"> </span>l'us<span class=\"_ _17\"></span>o <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>combustibil<span class=\"_ _0\"></span>i alternativi <span class=\"_ _14\"></span>dall'attuale <span class=\"_ _14\"></span>40% <span class=\"_ _15\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>oltre<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>70% <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>la <span class=\"_ _6\"></span>r<span class=\"_ _6\"></span>iattivazion<span class=\"_ _17\"></span>e <span class=\"_ _15\"></span>del <span class=\"_ _14\"></span>secondo <span class=\"_ _15\"></span>forno <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>produzione del <span class=\"_ _12\"></span>clinker <span class=\"_ _19\"> </span>in <span class=\"_ _12\"></span>Egitto. <span class=\"_ _12\"></span>Significativi, <span class=\"_ _19\"></span>infine<span class=\"_ _17\"></span>, <span class=\"_ _19\"> </span>sono <span class=\"_ _12\"></span>anche <span class=\"_ _19\"> </span>investimenti<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>contabilizzati <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>base <span class=\"_ _19\"> </span>al principio <span class=\"_ _12\"></span>contabile <span class=\"_ _12\"></span>IFRS <span class=\"_ _12\"></span>16 <span class=\"_ _12\"></span>relativi <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>rinnovo <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>automezzi <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>trasporto <span class=\"_ _3\"></span>e <span class=\"_ _19\"> </span>distribuzione <span class=\"_ _12\"></span>di cemento, calcest<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>uzzo e ag<span class=\"_ _0\"></span>gregati e ad alcuni <span class=\"_ _0\"></span>terminali di cemen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o.<span class=\"_ _82\"> </span>Per <span class=\"_ _1c\"> </span>maggiori <span class=\"_ _4\"> </span>dettagli  relativamente <span class=\"_ _1c\"> </span>all\u2019incremento <span class=\"_ _1c\"> </span>relativo <span class=\"_ _4\"> </span>alla  Variazione <span class=\"_ _1c\"> </span>perimetro <span class=\"_ _4\"> </span>di consolidamento si<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>riman<span class=\"_ _17\"></span>da alla nota 37 Acquisizioni<span class=\"_ _0\"></span> e cessioni aziendali.  <span class=\"_ _29\"> </span> <span class=\"_ _3b\"> </span>Gli  ammortamenti  <span class=\"ff7\">dell\u2019esercizio  </span>(nota  26) <span class=\"_ _1c\"> </span>sono  calcolati  considerando  il  logorio tecnico, l\u2019obsol<span class=\"_ _17\"></span>escenza tecnologica e il presunto <span class=\"_ _0\"></span>valore di realizzo. <span class=\"ff1\"> </span>Con <span class=\"_ _17\"></span>riferimento <span class=\"_ _17\"></span>agli i<span class=\"_ _0\"></span>mpatti <span class=\"_ _17\"></span>derivanti <span class=\"_ _17\"></span>dall\u2019applicazione <span class=\"_ _17\"></span>dell\u2019IFRS <span class=\"_ _17\"></span>16 <span class=\"_ _17\"></span>per il <span class=\"_ _17\"></span>Gruppo <span class=\"_ _17\"></span>al 31 dicembre <span class=\"ls1\">2024</span>, si ripo<span class=\"_ _17\"></span>rt<span class=\"_ _6\"></span>ano di segui<span class=\"_ _0\"></span>to le seguen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i informazioni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>integra<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ive: <table class=\"s w3ec h2cf\" id=\"_22b7b885-9ec2-4ccd-8c08-2b87d37d96db\"><tr><td></td><td class=\"c x261 y1890 w3ed h2d0\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Terreni e<span class=\"_ _82\"> </span></div></td><td class=\"c x262 y1890 w3ee h2d0\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Impianti e<span class=\"_ _82\"> </span></div></td><td class=\"c x263 y1891 w5f h101\"><div class=\"t m0 xc6 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">Altri beni </div></td><td class=\"c x264 y1890 w3ef h2d0\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Totale attivit\u00e0<span class=\"_ _0\"></span> per diritto di<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x265 y1892 w3f0 h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">fabbricati<span class=\"_ _82\"> </span></div></td><td class=\"c x266 y1892 w3f1 h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">macchinari<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x267 y1892 w3f2 h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">utilizzo<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y1893 w46 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Valore lordo a<span class=\"_ _0\"></span>l 1\u00b0 gennaio 202<span class=\"_ _0\"></span>3 </div></td><td class=\"c x268 y1893 w21b h1ed\"><div class=\"t m0 x57 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">60.824 </div></td><td class=\"c x269 y1893 w21c h1ed\"><div class=\"t m0 x66 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">27.193 </div></td><td class=\"c x263 y1893 w5f h1ed\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">103.114 </div></td><td class=\"c x26a y1893 w21d h1ed\"><div class=\"t m0 x6e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">191.128 </div></td></tr><tr><td class=\"c x1f0 y1894 w46 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x268 y1894 w21b h1ec\"><div class=\"t m0 x6a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">5.610 </div></td><td class=\"c x269 y1894 w21c h1ec\"><div class=\"t m0 x66 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">10.357 </div></td><td class=\"c x263 y1894 w5f h1ec\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">29.704 </div></td><td class=\"c x26a y1894 w21d h1ec\"><div class=\"t m0 x8c h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">45.671 </div></td></tr><tr><td class=\"c x1f0 y1895 w46 h226\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x268 y1895 w21b h226\"><div class=\"t m0 x20 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(860)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y1895 w21c h226\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(702)<span class=\"ls0\"> </span></div></td><td class=\"c x263 y1895 w5f h226\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(13.176) </div></td><td class=\"c x26a y1895 w21d h226\"><div class=\"t m0 x4f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(14.738) </div></td></tr><tr><td class=\"c x1bf y1897 w3bb h2b5\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">Variazione perimetr<span class=\"_ _0\"></span>o di<span class=\"_ _82\"> </span></div></td><td class=\"c x268 y1898 w21b h101\"><div class=\"t m0 x20 h43 y8d5 ff1 fs8 fc0 sc0 ls28 ws0\">(318)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y1898 w21c h101\"><div class=\"t m0 x13d h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 y1898 w5f h101\"><div class=\"t m0 x3d h43 y8d5 ff1 fs8 fc0 sc0 ls28 ws0\">(26)<span class=\"ls0\"> </span></div></td><td class=\"c x26a y1898 w21d h101\"><div class=\"t m0 x0 h43 y8d5 ff1 fs8 fc0 sc0 ls28 ws0\">(344)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1bf y1899 w3bc h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y189a w46 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29<span class=\"_ _17\"></span> </div></td><td class=\"c x268 y189a w21b h1ed\"><div class=\"t m0 x126 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">125<span class=\"ls0\"> </span></div></td><td class=\"c x269 y189a w21c h1ed\"><div class=\"t m0 x83 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">232<span class=\"ls0\"> </span></div></td><td class=\"c x263 y189a w5f h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">422<span class=\"ls0\"> </span></div></td><td class=\"c x26a y189a w21d h1ed\"><div class=\"t m0 x151 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">779<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y189b w46 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Differenze ca<span class=\"_ _0\"></span>mbio </div></td><td class=\"c x268 y189b w21b h1ed\"><div class=\"t m0 x20 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(790)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y189b w21c h1ed\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(955)<span class=\"ls0\"> </span></div></td><td class=\"c x263 y189b w5f h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(3.576) </div></td><td class=\"c x26a y189b w21d h1ed\"><div class=\"t m0 x84 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(5.321) </div></td></tr><tr><td class=\"c x1f0 y189c w46 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x268 y189c w21b h1ec\"><div class=\"t m0 x63 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">13<span class=\"ls0\"> </span></div></td><td class=\"c x269 y189c w21c h1ec\"><div class=\"t m0 x15e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x263 y189c w5f h1ec\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.078 </div></td><td class=\"c x26a y189c w21d h1ec\"><div class=\"t m0 x2 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.092 </div></td></tr><tr><td class=\"c x1f0 y189d w46 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Valore lordo a<span class=\"_ _0\"></span>l 31 dicembre<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>2023 </div></td><td class=\"c x268 y189d w21b h1ed\"><div class=\"t m0 x57 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">64.603 </div></td><td class=\"c x269 y189d w21c h1ed\"><div class=\"t m0 x66 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">36.126 </div></td><td class=\"c x263 y189d w5f h1ed\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">117.541 </div></td><td class=\"c x26a y189d w21d h1ed\"><div class=\"t m0 x6e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">218.267 </div></td></tr><tr><td></td><td class=\"c x268 y189e w21b h1ed\"><div class=\"t m0 x6a h43 y1b6 ff1 fs8 fcc sc0 ls0 ws0\">#RIF! </div></td><td class=\"c x269 y189e w21c h1ed\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fcc sc0 ls0 ws0\">#RIF! </div></td><td class=\"c x263 y189e w5f h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fcc sc0 ls0 ws0\">#RIF! </div></td><td></td></tr><tr><td class=\"c x1bf y189f w3f3 h2d1\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Fondo ammort<span class=\"_ _0\"></span>amento al 1\u00b0 gen<span class=\"_ _17\"></span>naio<span class=\"_ _82\"> </span></div></td><td class=\"c x268 y18a0 w21b h101\"><div class=\"t m0 x57 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">25.814 </div></td><td class=\"c x269 y18a0 w21c h101\"><div class=\"t m0 x66 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">13.364 </div></td><td class=\"c x263 y18a0 w5f h101\"><div class=\"t m0 x21 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">58.657 </div></td><td class=\"c x26a y18a0 w21d h101\"><div class=\"t m0 x8c h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">97.834 </div></td></tr><tr><td class=\"c x1bf y18a1 w3f4 h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y18a2 w46 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Ammortamenti<span class=\"_ _17\"></span> </div></td><td class=\"c x268 y18a2 w21b h1ed\"><div class=\"t m0 x6a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">8.847 </div></td><td class=\"c x269 y18a2 w21c h1ed\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">4.752 </div></td><td class=\"c x263 y18a2 w5f h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">22.062 </div></td><td class=\"c x26a y18a2 w21d h1ed\"><div class=\"t m0 x8c h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">35.661 </div></td></tr><tr><td class=\"c x1f0 y18a3 w46 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x268 y18a3 w21b h1ec\"><div class=\"t m0 x20 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(483)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y18a3 w21c h1ec\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(698)<span class=\"ls0\"> </span></div></td><td class=\"c x263 y18a3 w5f h1ec\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(11.935) </div></td><td class=\"c x26a y18a3 w21d h1ec\"><div class=\"t m0 x4f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(13.116) </div></td></tr><tr><td class=\"c x1bf y18a4 w3bb h2d2\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">Variazione perimetr<span class=\"_ _0\"></span>o di<span class=\"_ _82\"> </span></div></td><td class=\"c x268 y18a5 w21b h102\"><div class=\"t m0 x30 h43 y8c ff1 fs8 fc0 sc0 ls28 ws0\">(11)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y18a5 w21c h102\"><div class=\"t m0 x13d h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 y18a5 w5f h102\"><div class=\"t m0 x3d h43 y8c ff1 fs8 fc0 sc0 ls28 ws0\">(16)<span class=\"ls0\"> </span></div></td><td class=\"c x26a y18a5 w21d h102\"><div class=\"t m0 x151 h43 y8c ff1 fs8 fc0 sc0 ls28 ws0\">(27)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1bf y18a6 w3bc h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y18a7 w46 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29<span class=\"_ _17\"></span> </div></td><td class=\"c x268 y18a7 w21b h1ec\"><div class=\"t m0 x126 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">114<span class=\"ls0\"> </span></div></td><td class=\"c x269 y18a7 w21c h1ec\"><div class=\"t m0 x83 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">165<span class=\"ls0\"> </span></div></td><td class=\"c x263 y18a7 w5f h1ec\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">376<span class=\"ls0\"> </span></div></td><td class=\"c x26a y18a7 w21d h1ec\"><div class=\"t m0 x151 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">655<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y18a8 w46 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Differenze ca<span class=\"_ _0\"></span>mbio </div></td><td class=\"c x268 y18a8 w21b h1ed\"><div class=\"t m0 x20 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(336)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y18a8 w21c h1ed\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(546)<span class=\"ls0\"> </span></div></td><td class=\"c x263 y18a8 w5f h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(1.920) </div></td><td class=\"c x26a y18a8 w21d h1ed\"><div class=\"t m0 x84 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(2.802) </div></td></tr><tr><td class=\"c x1f0 y18a9 w46 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x268 y18a9 w21b h1ed\"><div class=\"t m0 x31 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(4)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y18a9 w21c h1ed\"><div class=\"t m0 x13d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 y18a9 w5f h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">19<span class=\"ls0\"> </span></div></td><td class=\"c x26a y18a9 w21d h1ed\"><div class=\"t m0 x15f h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">15<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1bf y18ab w3f5 h2d3\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Fondo ammort<span class=\"_ _0\"></span>amento al 31<span class=\"_ _82\"> </span></div></td><td class=\"c x268 y18ac w21b h101\"><div class=\"t m0 x57 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">33.941 </div></td><td class=\"c x269 y18ac w21c h101\"><div class=\"t m0 x66 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">17.037 </div></td><td class=\"c x263 y18ac w5f h101\"><div class=\"t m0 x21 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">67.243 </div></td><td class=\"c x26a y18ac w21d h101\"><div class=\"t m0 x6e h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">118.220 </div></td></tr><tr><td class=\"c x1bf y18ad w3f6 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">dicembre 2023<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y18ae w46 h226\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Valore netto a<span class=\"_ _0\"></span>l 31 dicembre 202<span class=\"_ _17\"></span>3 </div></td><td class=\"c x268 y18ae w21b h226\"><div class=\"t m0 x57 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">30.662 </div></td><td class=\"c x269 y18ae w21c h226\"><div class=\"t m0 x66 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">19.089 </div></td><td class=\"c x263 y18ae w5f h226\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">50.298 </div></td><td class=\"c x26a y18ae w21d h226\"><div class=\"t m0 x6e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">100.047 </div></td></tr><tr><td></td><td class=\"c x261 y18af w3ed h2d5\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Terreni e<span class=\"_ _82\"> </span></div></td><td class=\"c x262 y18af w3ee h2d5\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Impianti e<span class=\"_ _82\"> </span></div></td><td class=\"c x263 y18b0 w5f h102\"><div class=\"t m0 xc6 h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\">Altri beni </div></td><td class=\"c x264 y18af w3ef h2d5\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Totale attivit\u00e0<span class=\"_ _0\"></span> per diritto di<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x265 y18b1 w3f0 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">fabbricati<span class=\"_ _82\"> </span></div></td><td class=\"c x266 y18b1 w3f1 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">macchinari<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x267 y18b1 w3f2 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">utilizzo<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y18b2 w21e h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Valore lordo a<span class=\"_ _0\"></span>l 1\u00b0 gennaio 202<span class=\"_ _0\"></span>4 </div></td><td class=\"c x268 y18b2 w21b h1ec\"><div class=\"t m0 x57 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">64.603 </div></td><td class=\"c x269 y18b2 w21c h1ec\"><div class=\"t m0 x66 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">36.126 </div></td><td class=\"c x263 y18b2 w5f h1ec\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">117.541 </div></td><td class=\"c x26a y18b2 w21f h1ec\"><div class=\"t m0 x6e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">218.267 </div></td></tr><tr><td class=\"c x1f0 y18b3 w21e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x268 y18b3 w21b h1ed\"><div class=\"t m0 x57 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">13.219 </div></td><td class=\"c x269 y18b3 w21c h1ed\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3.607 </div></td><td class=\"c x263 y18b3 w5f h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">37.811 </div></td><td class=\"c x26a y18b3 w21f h1ed\"><div class=\"t m0 x8c h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">54.637 </div></td></tr><tr><td class=\"c x1f0 y18b4 w21e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x268 y18b4 w21b h1ed\"><div class=\"t m0 x14f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(5.570) </div></td><td class=\"c x269 y18b4 w21c h1ed\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(803)<span class=\"ls0\"> </span></div></td><td class=\"c x263 y18b4 w5f h1ed\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(12.385) </div></td><td class=\"c x26a y18b4 w21f h1ed\"><div class=\"t m0 x4f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(18.758) </div></td></tr><tr><td class=\"c x1bf y18b5 w3bb h2b4\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Variazione perimetr<span class=\"_ _0\"></span>o di<span class=\"_ _82\"> </span></div></td><td class=\"c x268 y18b6 w21b h101\"><div class=\"t m0 x14e h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x269 y18b6 w21c h101\"><div class=\"t m0 x13d h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 y18b6 w5f h101\"><div class=\"t m0 x37 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y18b6 w21f h101\"><div class=\"t m0 x81 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1bf y18b7 w3bc h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y18b8 w21e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29<span class=\"_ _17\"></span> </div></td><td class=\"c x268 y18b8 w21b h1ed\"><div class=\"t m0 x30 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(86)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y18b8 w21c h1ed\"><div class=\"t m0 x83 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">220<span class=\"ls0\"> </span></div></td><td class=\"c x263 y18b8 w5f h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.323 </div></td><td class=\"c x26a y18b8 w21f h1ed\"><div class=\"t m0 x2 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.457 </div></td></tr><tr><td class=\"c x1f0 y18b9 w21e h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Differenze ca<span class=\"_ _0\"></span>mbio </div></td><td class=\"c x268 y18b9 w21b h1ec\"><div class=\"t m0 x20 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(194)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y18b9 w21c h1ec\"><div class=\"t m0 x83 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">970<span class=\"ls0\"> </span></div></td><td class=\"c x263 y18b9 w5f h1ec\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">53<span class=\"ls0\"> </span></div></td><td class=\"c x26a y18b9 w21f h1ec\"><div class=\"t m0 x151 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">829<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y18ba w21e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x268 y18ba w21b h1ed\"><div class=\"t m0 x30 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(38)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y18ba w21c h1ed\"><div class=\"t m0 x83 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">288<span class=\"ls0\"> </span></div></td><td class=\"c x263 y18ba w5f h1ed\"><div class=\"t m0 x3b h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(180)<span class=\"ls0\"> </span></div></td><td class=\"c x26a y18ba w21f h1ed\"><div class=\"t m0 x15f h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">71<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y18bb w21e h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Valore lordo a<span class=\"_ _0\"></span>l 31 dicembre<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>2024 </div></td><td class=\"c x268 y18bb w21b h219\"><div class=\"t m0 x57 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">71.933 </div></td><td class=\"c x269 y18bb w21c h219\"><div class=\"t m0 x66 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">40.408 </div></td><td class=\"c x263 y18bb w5f h219\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">145.163 </div></td><td class=\"c x26a y18bb w21f h219\"><div class=\"t m0 x6e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">257.502 </div></td></tr><tr><td></td><td class=\"c x268 y18bc w21b h1ec\"><div class=\"t m0 x6a h43 y1b6 ff1 fs8 fcc sc0 ls0 ws0\">#RIF! </div></td><td class=\"c x269 y18bc w21c h1ec\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fcc sc0 ls0 ws0\">#RIF! </div></td><td class=\"c x263 y18bc w5f h1ec\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fcc sc0 ls0 ws0\">#RIF! </div></td><td></td></tr><tr><td class=\"c x1bf y18bd w3f3 h2d3\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Fondo ammort<span class=\"_ _0\"></span>amento al 1\u00b0 gen<span class=\"_ _17\"></span>naio<span class=\"_ _82\"> </span></div></td><td class=\"c x268 y18be w21b h101\"><div class=\"t m0 x57 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">33.941 </div></td><td class=\"c x269 y18be w21c h101\"><div class=\"t m0 x66 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">17.037 </div></td><td class=\"c x263 y18be w5f h101\"><div class=\"t m0 x21 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">67.243 </div></td><td class=\"c x26a y18be w21f h101\"><div class=\"t m0 x6e h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">118.220 </div></td></tr><tr><td class=\"c x1bf y18bf w3f4 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y18c0 w21e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Ammortamenti<span class=\"_ _17\"></span> </div></td><td class=\"c x268 y18c0 w21b h1ed\"><div class=\"t m0 x6a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">9.096 </div></td><td class=\"c x269 y18c0 w21c h1ed\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">5.313 </div></td><td class=\"c x263 y18c0 w5f h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">28.504 </div></td><td class=\"c x26a y18c0 w21f h1ed\"><div class=\"t m0 x8c h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">42.913 </div></td></tr><tr><td class=\"c x1f0 y18c1 w21e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x268 y18c1 w21b h1ed\"><div class=\"t m0 x14f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(4.164) </div></td><td class=\"c x269 y18c1 w21c h1ed\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(829)<span class=\"ls0\"> </span></div></td><td class=\"c x263 y18c1 w5f h1ed\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(10.859) </div></td><td class=\"c x26a y18c1 w21f h1ed\"><div class=\"t m0 x4f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(15.852) </div></td></tr><tr><td class=\"c x1f0 y18c2 w21e h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29<span class=\"_ _17\"></span> </div></td><td class=\"c x268 y18c2 w21b h1ec\"><div class=\"t m0 x20 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(121)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y18c2 w21c h1ec\"><div class=\"t m0 x83 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">185<span class=\"ls0\"> </span></div></td><td class=\"c x263 y18c2 w5f h1ec\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.688 </div></td><td class=\"c x26a y18c2 w21f h1ec\"><div class=\"t m0 x2 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.752 </div></td></tr><tr><td class=\"c x1f0 y18c3 w21e h226\"><div class=\"t m0 x1b h43 y92b ff1 fs8 fc0 sc0 ls0 ws0\">Differenze ca<span class=\"_ _0\"></span>mbio </div></td><td class=\"c x268 y18c3 w21b h226\"><div class=\"t m0 x20 h43 y92b ff1 fs8 fc0 sc0 ls28 ws0\">(125)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y18c3 w21c h226\"><div class=\"t m0 x83 h43 y92b ff1 fs8 fc0 sc0 ls10 ws0\">584<span class=\"ls0\"> </span></div></td><td class=\"c x263 y18c3 w5f h226\"><div class=\"t m0 x24 h43 y92b ff1 fs8 fc0 sc0 ls10 ws0\">212<span class=\"ls0\"> </span></div></td><td class=\"c x26a y18c3 w21f h226\"><div class=\"t m0 x151 h43 y92b ff1 fs8 fc0 sc0 ls10 ws0\">671<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y18c4 w21e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x268 y18c4 w21b h1ed\"><div class=\"t m0 x31 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(4)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y18c4 w21c h1ed\"><div class=\"t m0 x13d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 y18c4 w5f h1ed\"><div class=\"t m0 x3b h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(134)<span class=\"ls0\"> </span></div></td><td class=\"c x26a y18c4 w21f h1ed\"><div class=\"t m0 x0 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(138)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1bf y18c5 w3f5 h2d6\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Fondo ammort<span class=\"_ _0\"></span>amento al 31<span class=\"_ _82\"> </span></div></td><td class=\"c x268 y18c6 w21b h101\"><div class=\"t m0 x57 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">38.623 </div></td><td class=\"c x269 y18c6 w21c h101\"><div class=\"t m0 x66 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">22.290 </div></td><td class=\"c x263 y18c6 w5f h101\"><div class=\"t m0 x21 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">86.655 </div></td><td class=\"c x26a y18c6 w21f h101\"><div class=\"t m0 x6e h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">147.566 </div></td></tr><tr><td class=\"c x1bf y18c7 w3f6 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">dicembre 2024<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y18c8 w21e h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Valore netto a<span class=\"_ _0\"></span>l 31 dicembre 202<span class=\"_ _17\"></span>4 </div></td><td class=\"c x268 y18c8 w21b h1ed\"><div class=\"t m0 x57 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">33.311 </div></td><td class=\"c x269 y18c8 w21c h1ed\"><div class=\"t m0 x66 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">18.118 </div></td><td class=\"c x263 y18c8 w5f h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">58.508 </div></td><td class=\"c x26a y18c8 w21f h1ed\"><div class=\"t m0 x6e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">109.936 </div></td></tr></table>Al <span class=\"_ _6\"></span>31 <span class=\"_ _15\"></span>dicemb<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>e <span class=\"_ _14\"></span><span class=\"ls1\">2024</span> <span class=\"_ _14\"></span>le <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _14\"></span>per <span class=\"_ _14\"></span>il <span class=\"_ _6\"></span>diritto <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>utilizzo <span class=\"_ _6\"></span>sono <span class=\"_ _14\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _15\"></span>109,9 <span class=\"_ _6\"></span>m<span class=\"_ _6\"></span>ili<span class=\"_ _17\"></span>oni <span class=\"_ _14\"></span>Euro (100 <span class=\"_ _17\"></span>milioni <span class=\"_ _16\"></span>di E<span class=\"_ _17\"></span>uro  <span class=\"_ _16\"></span>al <span class=\"_ _17\"></span>31 <span class=\"_ _17\"></span>dicembre <span class=\"_ _17\"></span><span class=\"ls1\">2023<span class=\"ls0\">) <span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>la <span class=\"_ _17\"></span>voce <span class=\"_ _17\"></span>Altri <span class=\"_ _0\"></span>beni, <span class=\"_ _17\"></span>pari <span class=\"_ _16\"></span>a 58,6<span class=\"_ _17\"></span> mi<span class=\"_ _17\"></span>lioni <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>Euro <span class=\"_ _17\"></span>(<span class=\"_ _6\"></span>50,3 </span></span>milioni <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>Euro <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>31 <span class=\"_ _14\"></span>dicembre <span class=\"_ _15\"></span><span class=\"ls1\">2023</span>), <span class=\"_ _15\"></span>include<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>principal<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ente <span class=\"_ _14\"></span>contratti <span class=\"_ _15\"></span>relativi <span class=\"_ _14\"></span>a <span class=\"_ _15\"></span>leasing <span class=\"_ _15\"></span>per<span class=\"_ _82\"> </span>automezzi <span class=\"_ _17\"></span>e mezzi <span class=\"_ _17\"></span>di tr<span class=\"_ _0\"></span>asporto <span class=\"_ _17\"></span>di cui <span class=\"_ _17\"></span>48,0 mi<span class=\"_ _0\"></span>lioni <span class=\"_ _17\"></span>di Euro <span class=\"_ _17\"></span>(43,9 mili<span class=\"_ _17\"></span>oni di <span class=\"_ _0\"></span>Euro al<span class=\"_ _17\"></span> 31 <span class=\"_ _17\"></span>dicembre 2023<span class=\"ls0\">) appartenenti al <span class=\"_ _17\"></span>G<span class=\"_ _6\"></span>ruppo Cemen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ir. </span>L\u2019esposizion<span class=\"_ _0\"></span>e <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>G<span class=\"_ _6\"></span>ruppo, <span class=\"_ _15\"></span>con <span class=\"_ _15\"></span>evidenza <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>scadenze <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>passivit\u00e0 <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>leasing relative ai flussi finanzi<span class=\"_ _17\"></span>ari contrattuali non attuali<span class=\"_ _17\"></span>zzati \u00e8 la seguente: <table class=\"s w3f7 h2d7\" id=\"_c16334da-c439-4360-9c5d-b7432d0dd233\"><tr><td></td><td class=\"c x26b y18c9 w137 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.<span class=\"ls10\">2024</span> </div></td><td class=\"c x20f y18c9 w221 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.<span class=\"ls10\">2023</span> </div></td></tr><tr><td class=\"c x1f0 y18ca w220 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Entro 3 mesi<span class=\"_ _0\"></span> </div></td><td class=\"c x26b y18ca w137 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 9.176  </div></td><td class=\"c x20f y18ca w221 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.796  </div></td></tr><tr><td class=\"c x1f0 y18cb w220 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Tra 3 mesi ed 1 ann<span class=\"_ _0\"></span>o </div></td><td class=\"c x26b y18cb w137 h1ed\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 27.131  </div></td><td class=\"c x20f y18cb w221 h1ed\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 21.592  </div></td></tr><tr><td class=\"c x1f0 y18cc w220 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Tra 1 e 2 anni<span class=\"_ _17\"></span> </div></td><td class=\"c x26b y18cc w137 h1ec\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 26.748  </div></td><td class=\"c x20f y18cc w221 h1ec\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 18.189  </div></td></tr><tr><td class=\"c x1f0 y18cd w220 h226\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Tra 2 e 5 anni<span class=\"_ _17\"></span> </div></td><td class=\"c x26b y18cd w137 h226\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 38.420  </div></td><td class=\"c x20f y18cd w221 h226\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 23.888  </div></td></tr><tr><td class=\"c x1f0 y18ce w220 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Oltre 5 anni </div></td><td class=\"c x26b y18ce w137 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.769  </div></td><td class=\"c x20f y18ce w221 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 5.676  </div></td></tr><tr><td class=\"c x1bf y18cf w3f8 h2d0\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Totale passivit\u00e0 <span class=\"_ _17\"></span>del leasing non attualizzate<span class=\"_ _0\"></span> al 31</div></td><td class=\"c x26b y18d0 w137 h101\"><div class=\"t m0 x49 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\"> 109.243  </div></td><td class=\"c x20f y18d0 w221 h101\"><div class=\"t m0 x7 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\"> 77.141  </div></td></tr><tr><td class=\"c x1bf y181e w3f9 h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">dicembre<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr></table>Le passivit\u00e0 del<span class=\"_ _0\"></span> leasing non cor<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>enti e co<span class=\"_ _0\"></span>rrenti sono di<span class=\"_ _0\"></span> seguito espos<span class=\"_ _0\"></span>te: <table class=\"s w3fa h2d8\" id=\"_36206f62-8fd6-4bfc-9359-74c2fb81fa48\"><tr><td></td><td class=\"c x26b y18d1 w137 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.<span class=\"ls10\">2024</span> </div></td><td class=\"c x20f y18d1 w222 h1ed\"><div class=\"t m0 x52 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.<span class=\"ls10\">2023</span> </div></td></tr><tr><td class=\"c x1f0 y18d2 w220 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 non <span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>orrenti del<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>leasing </div></td><td class=\"c x26b y18d2 w137 h1ec\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 56.521  </div></td><td class=\"c x20f y18d2 w222 h1ec\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 57.208  </div></td></tr><tr><td class=\"c x1f0 y18d3 w220 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 non <span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>orrenti del<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>leasing <span class=\"ff7\">\u2013</span> parti cor<span class=\"_ _0\"></span>relate </div></td><td class=\"c x26b y18d3 w137 h1ed\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 14.155  </div></td><td class=\"c x20f y18d3 w222 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 11.596  </div></td></tr><tr><td class=\"c x1f0 y18d4 w220 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 del<span class=\"_ _0\"></span> leasing non corre<span class=\"_ _0\"></span>nti </div></td><td class=\"c x26b y18d4 w137 h1ed\"><div class=\"t m0 x7 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 70.676 <span class=\"ff1\"> </span></div></td><td class=\"c x20f y18d4 w222 h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 68.804  </div></td></tr><tr><td class=\"c x1f0 y18d5 w220 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 corren<span class=\"_ _0\"></span>ti del leasing </div></td><td class=\"c x26b y18d5 w137 h1ec\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 34.855  </div></td><td class=\"c x20f y18d5 w222 h1ec\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 28.829  </div></td></tr><tr><td class=\"c x1f0 y18d6 w220 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 corren<span class=\"_ _0\"></span>ti del leasing<span class=\"_ _17\"></span> <span class=\"_ _6\"></span><span class=\"ff7\">\u2013</span> parti correlate<span class=\"_ _17\"></span> </div></td><td class=\"c x26b y18d6 w137 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 5.798  </div></td><td class=\"c x20f y18d6 w222 h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 3.369  </div></td></tr><tr><td class=\"c x1f0 y18d7 w220 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 del<span class=\"_ _0\"></span> leasing correnti </div></td><td class=\"c x26b y18d7 w137 h1ed\"><div class=\"t m0 x7 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 40.653 <span class=\"ff1\"> </span></div></td><td class=\"c x20f y18d7 w222 h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 32.198  </div></td></tr><tr><td class=\"c x1f0 y18d8 w220 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale passivit\u00e0 <span class=\"_ _17\"></span>del leasing </div></td><td class=\"c x26b y18d8 w137 h1ec\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 111.328  </div></td><td class=\"c x20f y18d8 w222 h1ec\"><div class=\"t m0 x3d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 101.003  </div></td></tr><tr><td class=\"c x1bf y18d9 w3fb h2d9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Importi rilevat<span class=\"_ _0\"></span>i nel conto eco<span class=\"_ _17\"></span>nomico<span class=\"_ _82\"> </span></div></td><td class=\"c x26c y18da w224 h10a\"><div class=\"t m0 x4f h103 y8c ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x20f y18da w222 h10a\"><div class=\"t m0 x37 h103 y8c ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1bf y18db w3fc h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">consolidato<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y18dc w223 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Ammortamenti<span class=\"_ _17\"></span> </div></td><td class=\"c x26c y18dc w224 h1ec\"><div class=\"t m0 x8 h103 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">44.508<span class=\"ff2\"> </span></div></td><td class=\"c x20f y18dc w222 h1ec\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 38.486  </div></td></tr><tr><td class=\"c x1bf y1802 w3fd h2da\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Interessi passi<span class=\"_ _17\"></span>v<span class=\"_ _6\"></span>i sulle passi<span class=\"_ _0\"></span>vit\u00e0 del<span class=\"_ _82\"> </span></div></td><td class=\"c x26c y18dd w224 h102\"><div class=\"t m0 x8c h103 y8c ff1 fs8 fc0 sc0 ls0 ws0\">5.097<span class=\"ff2\"> </span></div></td><td class=\"c x20f y18dd w222 h102\"><div class=\"t m0 x2a h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> 2.856  </div></td></tr><tr><td class=\"c x1bf y1804 w3fe h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">leasing<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y18de w223 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Costi relativi a<span class=\"_ _0\"></span>i leasing a br<span class=\"_ _0\"></span>eve termine </div></td><td class=\"c x26c y18de w224 h1ec\"><div class=\"t m0 x8c h103 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">7.187<span class=\"ff2\"> </span></div></td><td class=\"c x20f y18de w222 h1ec\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 4.356  </div></td></tr><tr><td class=\"c x1bf y18df w3ff h2da\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Costi relativi a<span class=\"_ _0\"></span>i leasing di at<span class=\"_ _0\"></span>tivit\u00e0 di<span class=\"_ _82\"> </span></div></td><td class=\"c x26c y18e0 w224 h102\"><div class=\"t m0 x80 h103 y8c ff1 fs8 fc0 sc0 ls10 ws0\">232<span class=\"ff2 ls0\"> </span></div></td><td class=\"c x20f y18e0 w222 h102\"><div class=\"t m0 x14f h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">281</span><span class=\"ls10\"> </span></div></td></tr><tr><td class=\"c x1bf y181e w400 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">modesto valor<span class=\"_ _0\"></span>e<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr></table>4.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Investimenti i<span class=\"_ _0\"></span>mmobiliari </span><table class=\"s w401 h2db\" id=\"_390de4c4-13ee-4f3b-9a55-faa3da0caf18\"><tr><td class=\"c x1bf y18e1 w402 h2d3\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Investimenti<span class=\"_ _82\"> </span></div></td><td class=\"c x26d y18e2 w226 h101\"><div class=\"t m0 x49 h103 y8e7 ff2 fs8 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x26e y18e1 w403 h2d3\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _82\"> </span></div></td><td class=\"c x26f y18e1 w404 h2d3\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Valutazioni<span class=\"_ _82\"> </span></div></td><td class=\"c x270 y18e2 wb h101\"><div class=\"t m0 xc7 h103 y8e7 ff2 fs8 fc0 sc0 ls0 ws0\">Effetto IAS 29<span class=\"_ _17\"></span> </div></td><td class=\"c x271 y18e1 w405 h2d3\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Delta<span class=\"_ _82\"> </span></div></td><td class=\"c x272 y18e2 w228 h101\"><div class=\"t m0 xc9 h103 y8e7 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1bf y18e3 w406 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">immobiliari<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x26e y18e3 w407 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">decrementi<span class=\"_ _82\"> </span></div></td><td class=\"c x273 y18e3 w408 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">al Fair Value<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x274 y18e3 w409 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">cambio<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y18e4 w225 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Investimenti im<span class=\"_ _0\"></span>mobiliari </div></td><td class=\"c x26d y18e4 w226 h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 369.493  </div></td><td class=\"c x275 y18e4 w227 h1ed\"><div class=\"t m0 x3d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (12.870)  </div></td><td class=\"c x276 y18e4 we2 h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.784  </div></td><td class=\"c x270 y18e4 wb h1ed\"><div class=\"t m0 x14f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 23.603  </div></td><td class=\"c x277 y18e4 w2b h1ed\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (26.795)  </div></td><td class=\"c x272 y18e4 w228 h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 361.215  </div></td></tr><tr><td class=\"c x1f0 y18e5 w225 h1ec\"><div class=\"t m0 x14d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x26d y18e5 w226 h1ec\"><div class=\"t m0 x38 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 369.493  </div></td><td class=\"c x275 y18e5 w227 h1ec\"><div class=\"t m0 x3d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (12.870)  </div></td><td class=\"c x276 y18e5 we2 h1ec\"><div class=\"t m0 x38 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 7.784  </div></td><td class=\"c x270 y18e5 wb h1ec\"><div class=\"t m0 x14f h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 23.603  </div></td><td class=\"c x277 y18e5 w2b h1ec\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (26.795)  </div></td><td class=\"c x272 y18e5 w228 h1ec\"><div class=\"t m0 x22 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 361.215  </div></td></tr><tr><td class=\"c x1bf y18e6 w402 h2dc\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Investimenti<span class=\"_ _82\"> </span></div></td><td class=\"c x26d y18e7 w226 h10e\"><div class=\"t m0 x49 h103 y8e7 ff2 fs8 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x26e y18e6 w403 h2dc\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _82\"> </span></div></td><td class=\"c x26f y18e6 w404 h2dc\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Valutazioni<span class=\"_ _82\"> </span></div></td><td class=\"c x270 y18e7 wb h10e\"><div class=\"t m0 xc7 h103 y8e7 ff2 fs8 fc0 sc0 ls0 ws0\">Effetto IAS 29<span class=\"_ _17\"></span> </div></td><td class=\"c x271 y18e6 w405 h2dc\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Delta<span class=\"_ _82\"> </span></div></td><td class=\"c x272 y18e7 w13e h10e\"><div class=\"t m0 xc9 h103 y8e7 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1bf y18e8 w406 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">immobiliari<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x26e y18e8 w407 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">decrementi<span class=\"_ _82\"> </span></div></td><td class=\"c x273 y18e8 w408 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">al Fair Value<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x274 y18e8 w409 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">cambio<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y18e9 w229 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Investimenti im<span class=\"_ _0\"></span>mobiliari </div></td><td class=\"c x26d y18e9 w226 h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 361.215  </div></td><td class=\"c x275 y18e9 w227 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (8.357)  </div></td><td class=\"c x276 y18e9 we2 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 15.185  </div></td><td class=\"c x270 y18e9 wb h1ed\"><div class=\"t m0 x14f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 27.735  </div></td><td class=\"c x277 y18e9 w2b h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (7.817)  </div></td><td class=\"c x272 y18e9 w13e h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 387.961  </div></td></tr><tr><td class=\"c x1f0 y18ea w229 h1ed\"><div class=\"t m0 x14d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x26d y18ea w226 h1ed\"><div class=\"t m0 x38 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 361.215  </div></td><td class=\"c x275 y18ea w227 h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (8.357)  </div></td><td class=\"c x276 y18ea we2 h1ed\"><div class=\"t m0 x28 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 15.185  </div></td><td class=\"c x270 y18ea wb h1ed\"><div class=\"t m0 x14f h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 27.735  </div></td><td class=\"c x277 y18ea w2b h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (7.817)  </div></td><td class=\"c x272 y18ea w13e h1ed\"><div class=\"t m0 x22 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 387.961  </div></td></tr></table>Gli investi<span class=\"_ _17\"></span>menti immobiliari, pa<span class=\"_ _17\"></span>ri a 387,9<span class=\"_ _17\"></span> milioni di <span class=\"_ _0\"></span>Euro, <span class=\"_ _0\"></span>sono costitui<span class=\"_ _17\"></span>ti principalment<span class=\"_ _17\"></span>e da immobili <span class=\"_ _6\"></span>situati in <span class=\"_ _6\"></span>Roma (principalmente a <span class=\"_ _6\"></span>destinazi<span class=\"_ _17\"></span>one <span class=\"_ _6\"></span>residenziale)<span class=\"ls2\">, <span class=\"ls1\">da <span class=\"_ _6\"></span></span></span>terreni <span class=\"_ _6\"></span>situati in Turchia <span class=\"ls1\">e </span>da alcuni t<span class=\"_ _0\"></span>erreni situati nelle p<span class=\"_ _0\"></span>rovince di Roma e<span class=\"_ _17\"></span> Taranto. La <span class=\"_ _15\"></span>variazione <span class=\"_ _15\"></span>del <span class=\"_ _14\"></span>f<span class=\"_ _6\"></span>air <span class=\"_ _15\"></span>value<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>include <span class=\"_ _15\"></span>principal<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ente <span class=\"_ _15\"></span>la <span class=\"_ _15\"></span>rivalutazione <span class=\"_ _14\"></span>degli <span class=\"_ _15\"></span>immobili <span class=\"_ _15\"></span>in Turchia, di prop<span class=\"_ _0\"></span>riet\u00e0 del Gruppo Cemen<span class=\"_ _17\"></span>tir Holding. Gli <span class=\"_ _16\"></span>immobili <span class=\"_ _16\"></span>sono <span class=\"_ _17\"></span>iscritti <span class=\"_ _17\"></span>al <span class=\"_ _16\"></span>fair <span class=\"_ _17\"></span>value <span class=\"_ _17\"></span>sulla <span class=\"_ _16\"></span>base <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>perizie <span class=\"_ _17\"></span>tecniche <span class=\"_ _16\"></span>effettuate <span class=\"_ _17\"></span>da <span class=\"_ _16\"></span>esperti indipendenti<span class=\"_ _0\"></span>, <span class=\"_ _16\"></span>che <span class=\"_ _16\"></span>rispondono <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>requisiti <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>professional<span class=\"_ _17\"></span>it\u00e0, <span class=\"_ _17\"></span>tenendo <span class=\"_ _16\"></span>conto <span class=\"_ _16\"></span>principal<span class=\"_ _0\"></span>mente <span class=\"_ _16\"></span>delle quotazioni <span class=\"_ _3\"></span>di <span class=\"_ _12\"></span>altri <span class=\"_ _12\"></span>beni <span class=\"_ _12\"></span>assimil<span class=\"_ _0\"></span>abili, <span class=\"_ _3\"></span>r<span class=\"_ _6\"></span>ecentemente <span class=\"_ _3\"></span>oggetto <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>transazione <span class=\"_ _3\"></span>o <span class=\"_ _12\"></span>correntemen<span class=\"_ _0\"></span>te offerti sullo stesso<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>merca<span class=\"_ _0\"></span>to. 5.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Partecipazioni va<span class=\"_ _17\"></span>lutate al patrimonio netto </span>La voce \u00e8 cos\u00ec compos<span class=\"_ _17\"></span>ta: <table class=\"s w40a h2dd\" id=\"_0172ee7e-8937-421b-9494-bedab7dcdbfc\"><tr><td></td><td class=\"c x278 y18eb w22c h1ec\"><div class=\"t m0 x26 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x279 y18eb w13f h1ec\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Variazioni </div></td><td class=\"c x27a y18eb w22d h1ec\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f0 y18ec w22b h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Partecipazioni<span class=\"_ _0\"></span> in imprese con<span class=\"_ _17\"></span>s<span class=\"_ _6\"></span>ortili collega<span class=\"_ _0\"></span>te </div></td><td class=\"c x278 y18ec w22c h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">20.334  </div></td><td class=\"c x279 y18ec w13f h1ec\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(146) </span> </div></td><td class=\"c x27a y18ec w22d h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">20.188  </div></td></tr><tr><td class=\"c x1f0 y18ed w22b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Partecipazioni<span class=\"_ _0\"></span> in altre imprese <span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>ollegate  </div></td><td class=\"c x278 y18ed w22c h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">32.922  </div></td><td class=\"c x279 y18ed w13f h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (9.485)  </div></td><td class=\"c x27a y18ed w22d h1ed\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">23.437  </div></td></tr><tr><td class=\"c x1f0 y18ee w22b h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x278 y18ee w22c h1ed\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">53.256  </div></td><td class=\"c x279 y18ee w13f h1ed\"><div class=\"t m0 x38 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (9.631)  </div></td><td class=\"c x27a y18ee w22d h1ed\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">43.625  </div></td></tr><tr><td></td><td class=\"c x278 y18ef w22c h1ec\"><div class=\"t m0 x26 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x279 y18ef w13f h1ec\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Variazioni </div></td><td class=\"c x27a y18ef w22f h1ec\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1f0 y18f0 w22e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Partecipazioni<span class=\"_ _0\"></span> in imprese con<span class=\"_ _17\"></span>s<span class=\"_ _6\"></span>ortili collega<span class=\"_ _0\"></span>te </div></td><td class=\"c x278 y18f0 w22c h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">20.188  </div></td><td class=\"c x279 y18f0 w13f h1ed\"><div class=\"t m0 x55 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">26 <span class=\"ls0\"> </span></div></td><td class=\"c x27a y18f0 w22f h1ed\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">20.214  </div></td></tr><tr><td class=\"c x1f0 y18f1 w22e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Partecipazioni<span class=\"_ _0\"></span> in altre imprese <span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>ollegate  </div></td><td class=\"c x278 y18f1 w22c h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">23.437  </div></td><td class=\"c x279 y18f1 w13f h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (4.959)  </div></td><td class=\"c x27a y18f1 w22f h1ed\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">18.478  </div></td></tr><tr><td class=\"c x1f0 y18f2 w22e h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x278 y18f2 w22c h1ec\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">43.625  </div></td><td class=\"c x279 y18f2 w13f h1ec\"><div class=\"t m0 x38 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (4.934)  </div></td><td class=\"c x27a y18f2 w22f h1ec\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">38.691  </div></td></tr></table>La <span class=\"_ _21\"> </span>tabella <span class=\"_ _21\"> </span>successiva <span class=\"_ _1f\"> </span>m<span class=\"_ _6\"></span>ostra <span class=\"_ _1f\"> </span>la <span class=\"_ _21\"> </span>m<span class=\"_ _6\"></span>ovimentazion<span class=\"_ _0\"></span>e <span class=\"_ _21\"> </span>delle <span class=\"_ _21\"> </span>partecipazioni <span class=\"_ _21\"> </span>in <span class=\"_ _21\"> </span>imprese consortili collegate <span class=\"_ _17\"></span>valutate con il metodo del<span class=\"_ _17\"></span> Patrimonio Netto: <table class=\"s w40b h2de\" id=\"_f58eab9a-fa20-49be-b359-9410c85514be\"><tr><td class=\"c x1bf y18f3 w40c h29f\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Partecipazioni in imprese consortili<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x27b y18f4 w231 h41\"><div class=\"t m0 x49 h3 y198 ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x27c y18f3 w40d h29f\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _82\"> </span></div></td><td class=\"c x27d y18f4 w233 h41\"><div class=\"t m0 x26 h3 y198 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x27e y18f3 w40e h29f\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls3b ws0\">%<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1bf y18f5 w40f h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">collegate<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x27f y18f5 w410 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">(decrementi)<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x280 y18f5 w411 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">possesso</div></td></tr><tr><td class=\"c x1f0 y18f6 w230 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> CONSORZIO CO.MA.VI  </div></td><td></td><td class=\"c x27b y18f6 w231 h40\"><div class=\"t m0 x5e h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">289 </span> </div></td><td class=\"c x281 y18f6 w232 h40\"><div class=\"t m0 x25 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> (289)  </div></td><td class=\"c x27d y18f6 w233 h40\"><div class=\"t m0 x41 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x282 y18f6 w234 h40\"><div class=\"t m0 x22 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">0,00% </div></td></tr><tr><td class=\"c x1f0 y18f7 w230 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> METRO C SCPA  </div></td><td></td><td class=\"c x27b y18f7 w231 h3d\"><div class=\"t m0 x23 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 19.672  </div></td><td class=\"c x281 y18f7 w232 h3d\"><div class=\"t m0 x70 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">166 </span> </div></td><td class=\"c x27d y18f7 w233 h3d\"><div class=\"t m0 x27 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 19.838  </div></td><td class=\"c x282 y18f7 w234 h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">34,50% </div></td></tr><tr><td class=\"c x1f0 y18f8 w230 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> CONSORZIO ETERIA  </div></td><td></td><td class=\"c x27b y18f8 w231 h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">250 </span> </div></td><td class=\"c x281 y18f8 w232 h3d\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x27d y18f8 w233 h3d\"><div class=\"t m0 x57 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">250 </span> </div></td><td class=\"c x282 y18f8 w234 h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">45,45% </div></td></tr><tr><td class=\"c x1f0 y18f9 w230 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> ALTRE MINORI  </div></td><td></td><td class=\"c x27b y18f9 w231 h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">123 </span> </div></td><td class=\"c x281 y18f9 w232 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (23)  </div></td><td class=\"c x27d y18f9 w233 h3d\"><div class=\"t m0 x57 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">100 </span> </div></td><td></td></tr><tr><td></td><td class=\"c x1f0 y18fa w230 h40\"><div class=\"t m0 x168 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x27b y18fa w231 h40\"><div class=\"t m0 x23 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> 20.334  </div></td><td class=\"c x281 y18fa w232 h40\"><div class=\"t m0 x25 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> (146)  </div></td><td class=\"c x27d y18fa w233 h40\"><div class=\"t m0 x27 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> 20.188  </div></td><td></td></tr><tr><td class=\"c x1bf y18fb w40c h29c\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Partecipazioni in imprese consortili<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x27b y18fc w231 h50\"><div class=\"t m0 x22 h3 y198 ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x283 y18fb w40d h29c\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _82\"> </span></div></td><td class=\"c x27d y18fc w233 h50\"><div class=\"t m0 x45 h3 y198 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x284 y18fb w40e h29c\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls3b ws0\">%<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1bf y18fd w40f h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">collegate<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x285 y18fd w410 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">(decrementi)<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x280 y18fd w411 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">possesso<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y18fe w236 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">METRO C SCPA </div></td><td></td><td class=\"c x27b y18fe w231 h3d\"><div class=\"t m0 x37 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">19.838  </div></td><td></td><td class=\"c x27d y18fe w233 h3d\"><div class=\"t m0 x38 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">19.838  </div></td><td class=\"c x282 y18fe w237 h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">34,50% </div></td></tr><tr><td class=\"c x1f0 y18ff w236 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">CONSORZIO ETERIA </div></td><td></td><td class=\"c x27b y18ff w231 h3d\"><div class=\"t m0 x66 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">250 <span class=\"ls0\"> </span></div></td><td></td><td class=\"c x27d y18ff w233 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">250 <span class=\"ls0\"> </span></div></td><td class=\"c x282 y18ff w237 h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">45,45% </div></td></tr><tr><td class=\"c x1f0 y1900 w236 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">ALTRE MINORI </div></td><td></td><td class=\"c x27b y1900 w231 h40\"><div class=\"t m0 x66 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">100 <span class=\"ls0\"> </span></div></td><td class=\"c x281 y1900 w232 h40\"><div class=\"t m0 x126 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">26 <span class=\"ls0\"> </span></div></td><td class=\"c x27d y1900 w233 h40\"><div class=\"t m0 x82 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">126 <span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1f0 y1901 w236 h3d\"><div class=\"t m0 x168 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x27b y1901 w231 h3d\"><div class=\"t m0 x37 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">20.188  </div></td><td class=\"c x281 y1901 w232 h3d\"><div class=\"t m0 x126 h3 y189 ff2 fs0 fc0 sc0 lse ws0\">26 <span class=\"ls0\"> </span></div></td><td class=\"c x27d y1901 w233 h3d\"><div class=\"t m0 x38 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">20.214  </div></td><td></td></tr></table>La<span class=\"ls0\"> <span class=\"_ _19\"> </span>partecipazione <span class=\"_ _12\"></span>in <span class=\"_ _19\"> </span>Metro <span class=\"_ _12\"></span>C <span class=\"_ _19\"> </span>Scpa <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"></span>espos<span class=\"_ _0\"></span>ta <span class=\"_ _19\"></span>al <span class=\"_ _12\"></span>netto <span class=\"_ _19\"> </span>del <span class=\"_ _19\"></span>debito<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>per <span class=\"_ _19\"> </span>la <span class=\"_ _12\"></span>quota <span class=\"_ _19\"> </span>di </span>capitale sottosc<span class=\"_ _0\"></span>ritto ma non<span class=\"_ _0\"></span> ancora versato<span class=\"_ _0\"></span> dalla Vi<span class=\"_ _0\"></span>anini Lavori SpA (31,9<span class=\"_ _0\"></span> milioni<span class=\"_ _0\"></span> di <span class=\"_ _6\"></span>Euro).  La tabella <span class=\"_ _17\"></span>successiva mostra la <span class=\"_ _17\"></span>movimentazione d<span class=\"_ _17\"></span>elle partecipazioni<span class=\"_ _0\"></span> in al<span class=\"_ _0\"></span>tre imprese collegate valutate<span class=\"_ _0\"></span> con il metodo<span class=\"_ _17\"></span> del Patrimonio Netto: <table class=\"s w412 h2df\" id=\"_003b99d6-3dee-42aa-83ca-3ff9a5aa97e7\"><tr><td></td><td></td><td class=\"c x286 y1902 w413 h2e0\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Incrementi /<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x287 y1903 w239 h13\"><div class=\"t m0 x1b h3 y4ec ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x288 y1904 w414 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">(decrementi) a<span class=\"_ _82\"> </span></div></td><td class=\"c x289 y1904 w3e3 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x28b y1905 w415 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Riclassifiche<span class=\"_ _82\"> </span></div><div class=\"t m0 x28a h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"_ _82\"> </span></div></td><td class=\"c x28c y1904 w3e7 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">% di<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x28d y1906 w416 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Conto<span class=\"_ _82\"> </span></div></td><td class=\"c x28e y1906 w417 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">movimenti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x28f y1906 w411 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">possesso<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x290 y1907 w418 h2ab\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">economico<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1908 w238 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Ekol Unicon SPZOO </div></td><td class=\"c x287 y1908 w239 h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">3.455  </div></td><td class=\"c x291 y1908 w23a h3d\"><div class=\"t m0 x126 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">607 <span class=\"ls0\"> </span></div></td><td class=\"c x292 y1908 w239 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 lse ws0\">187 <span class=\"ls0\"> </span></div></td><td></td><td class=\"c x293 y1908 w23c h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">4.249  </div></td><td class=\"c x294 y1908 w23d h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">49,00% </div></td></tr><tr><td class=\"c x1f0 y1909 w238 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Agab Syd Aktiebolag </div></td><td class=\"c x287 y1909 w239 h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.962  </div></td><td class=\"c x291 y1909 w23a h3d\"><div class=\"t m0 x126 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">165 <span class=\"ls0\"> </span></div></td><td class=\"c x292 y1909 w239 h3d\"><div class=\"t m0 x25 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">10 <span class=\"ls0\"> </span></div></td><td></td><td class=\"c x293 y1909 w23c h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">2.136  </div></td><td class=\"c x294 y1909 w23d h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">40,00% </div></td></tr><tr><td class=\"c x1f0 y190a w238 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Recybel </div></td><td class=\"c x287 y190a w239 h40\"><div class=\"t m0 x2a h2 y18f ff1 fs0 fc0 sc0 lse ws0\">144 <span class=\"ls0\"> </span></div></td><td></td><td class=\"c x292 y190a w239 h40\"><div class=\"t m0 x4a h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> (1)  </div></td><td></td><td class=\"c x293 y190a w23c h40\"><div class=\"t m0 x23 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">142 <span class=\"ls0\"> </span></div></td><td class=\"c x294 y190a w23d h40\"><div class=\"t m0 x21 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">25,50% </div></td></tr><tr><td class=\"c x1f0 y190b w238 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Eurostazioni Spa </div></td><td class=\"c x287 y190b w239 h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">9.089  </div></td><td class=\"c x291 y190b w23a h3d\"><div class=\"t m0 x70 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.073  </div></td><td class=\"c x292 y190b w239 h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (1.505)  </div></td><td></td><td class=\"c x293 y190b w23c h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">8.658  </div></td><td class=\"c x294 y190b w23d h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">32,71% </div></td></tr><tr><td class=\"c x1f0 y190c w238 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Acqua Campania S.p.A. </div></td><td class=\"c x287 y190c w239 h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">9.517  </div></td><td class=\"c x291 y190c w23a h3d\"><div class=\"t m0 x70 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.850  </div></td><td class=\"c x292 y190c w239 h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (2.264)  </div></td><td class=\"c x295 y190c w23b h3d\"><div class=\"t m0 x27 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (9.103)  </div></td><td class=\"c x293 y190c w23c h3d\"><div class=\"t m0 x70 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x294 y190c w23d h3d\"><div class=\"t m0 x22 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">0,01% </div></td></tr><tr><td class=\"c x1f0 y190d w238 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Torreblanca del Sol SA </div></td><td class=\"c x287 y190d w239 h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">6.673  </div></td><td class=\"c x291 y190d w23a h3d\"><div class=\"t m0 x126 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">928 <span class=\"ls0\"> </span></div></td><td class=\"c x292 y190d w239 h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (1.466)  </div></td><td></td><td class=\"c x293 y190d w23c h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">6.135  </div></td><td class=\"c x294 y190d w23d h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">30,00% </div></td></tr><tr><td class=\"c x1f0 y190e w238 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Metro B Srl </div></td><td class=\"c x287 y190e w239 h40\"><div class=\"t m0 x28 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">2.082  </div></td><td class=\"c x291 y190e w23a h40\"><div class=\"t m0 x82 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> (247)  </div></td><td class=\"c x292 y190e w239 h40\"><div class=\"t m0 x2a h2 y18f ff1 fs0 fc0 sc0 lse ws0\">283 <span class=\"ls0\"> </span></div></td><td class=\"c x295 y190e w23b h40\"><div class=\"t m0 x41 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x293 y190e w23c h40\"><div class=\"t m0 x24 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">2.118  </div></td><td class=\"c x294 y190e w23d h40\"><div class=\"t m0 x21 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">45,01% </div></td></tr><tr><td class=\"c x1f0 y190f w238 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x287 y190f w239 h3d\"><div class=\"t m0 x3b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">32.922  </div></td><td class=\"c x291 y190f w23a h3d\"><div class=\"t m0 x70 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">4.376  </div></td><td class=\"c x292 y190f w239 h3d\"><div class=\"t m0 x7 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> (4.758)  </div></td><td class=\"c x295 y190f w23b h3d\"><div class=\"t m0 x27 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> (9.103)  </div></td><td class=\"c x293 y190f w23c h3d\"><div class=\"t m0 x15 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">23.437  </div></td><td></td></tr><tr><td></td><td></td><td class=\"c x286 y1910 w413 h2e1\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Incrementi /<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x287 y1911 w239 h231\"><div class=\"t m0 x1b h3 y50d ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x288 y1912 w414 h2e2\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">(decrementi) a<span class=\"_ _82\"> </span></div></td><td class=\"c x289 y1912 w3e3 h2e2\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x28b y1913 w415 h2e2\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Riclassifiche<span class=\"_ _82\"> </span></div><div class=\"t m0 x28a h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _82\"> </span></div></td><td class=\"c x28c y1912 w3e7 h2e2\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">% di<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x28d y1914 w416 h2e2\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Conto<span class=\"_ _82\"> </span></div></td><td class=\"c x28e y1914 w417 h2e2\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">movimenti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x28f y1914 w411 h2e2\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">possesso<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x290 y1915 w418 h29d\"><div class=\"t m0 x1b7 h3 y1794 ff2 fs0 fc0 sc0 ls0 ws0\">economico<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1916 w23e h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Ekol Unicon SPZOO </div></td><td class=\"c x287 y1916 w239 h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">4.249  </div></td><td class=\"c x291 y1916 w23a h3d\"><div class=\"t m0 x126 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">680 <span class=\"ls0\"> </span></div></td><td class=\"c x292 y1916 w239 h3d\"><div class=\"t m0 x3d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (161)  </div></td><td></td><td class=\"c x293 y1916 w23c h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">4.768  </div></td><td class=\"c x294 y1916 w23f h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">49,00% </div></td></tr><tr><td class=\"c x1f0 y1917 w23e h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Agab Syd Aktiebolag </div></td><td class=\"c x287 y1917 w239 h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">2.136  </div></td><td class=\"c x291 y1917 w23a h3d\"><div class=\"t m0 x126 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">205 <span class=\"ls0\"> </span></div></td><td class=\"c x292 y1917 w239 h3d\"><div class=\"t m0 x38 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (68)  </div></td><td></td><td class=\"c x293 y1917 w23c h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">2.273  </div></td><td class=\"c x294 y1917 w23f h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">40,00% </div></td></tr><tr><td class=\"c x1f0 y1918 w23e h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Recybel </div></td><td class=\"c x287 y1918 w239 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 lse ws0\">142 <span class=\"ls0\"> </span></div></td><td class=\"c x291 y1918 w23a h3d\"><div class=\"t m0 x67 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td></td><td></td><td class=\"c x293 y1918 w23c h3d\"><div class=\"t m0 x23 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">142 <span class=\"ls0\"> </span></div></td><td class=\"c x294 y1918 w23f h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">25,50% </div></td></tr><tr><td class=\"c x1f0 y1919 w23e h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">NB Beton Aps </div></td><td class=\"c x287 y1919 w239 h40\"><div class=\"t m0 x82 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x291 y1919 w23a h40\"><div class=\"t m0 x126 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">268 <span class=\"ls0\"> </span></div></td><td class=\"c x292 y1919 w239 h40\"><div class=\"t m0 x28 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">2.683  </div></td><td></td><td class=\"c x293 y1919 w23c h40\"><div class=\"t m0 x24 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">2.951  </div></td><td class=\"c x294 y1919 w23f h40\"><div class=\"t m0 x21 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">49,00% </div></td></tr><tr><td class=\"c x1f0 y191a w23e h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Eurostazioni Spa </div></td><td class=\"c x287 y191a w239 h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">8.658  </div></td><td class=\"c x291 y191a w23a h3d\"><div class=\"t m0 x55 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (47)  </div></td><td class=\"c x292 y191a w239 h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (8.532)  </div></td><td></td><td class=\"c x293 y191a w23c h3d\"><div class=\"t m0 x14f h2 y189 ff1 fs0 fc0 sc0 lse ws0\">78 <span class=\"ls0\"> </span></div></td><td class=\"c x294 y191a w23f h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">32,71% </div></td></tr><tr><td class=\"c x1f0 y191b w23e h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Torreblanca del Sol SA </div></td><td class=\"c x287 y191b w239 h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">6.135  </div></td><td class=\"c x291 y191b w23a h3d\"><div class=\"t m0 x41 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (3)  </div></td><td class=\"c x292 y191b w239 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">3 <span class=\"ls0\"> </span></div></td><td></td><td class=\"c x293 y191b w23c h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">6.135  </div></td><td class=\"c x294 y191b w23f h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">30,00% </div></td></tr><tr><td class=\"c x1f0 y191c w23e h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Metro B Srl </div></td><td class=\"c x287 y191c w239 h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">2.118  </div></td><td class=\"c x291 y191c w23a h3d\"><div class=\"t m0 x55 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (77)  </div></td><td class=\"c x292 y191c w239 h3d\"><div class=\"t m0 x25 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">90 <span class=\"ls0\"> </span></div></td><td></td><td class=\"c x293 y191c w23c h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">2.131  </div></td><td class=\"c x294 y191c w23f h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">45,01% </div></td></tr><tr><td class=\"c x1f0 y191d w23e h40\"><div class=\"t m0 x1b h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x287 y191d w239 h40\"><div class=\"t m0 x3b h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">23.437  </div></td><td class=\"c x291 y191d w23a h40\"><div class=\"t m0 x70 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">1.026  </div></td><td class=\"c x292 y191d w239 h40\"><div class=\"t m0 x7 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> (5.985)  </div></td><td class=\"c x295 y191d w23b h40\"><div class=\"t m0 x41 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x293 y191d w23c h40\"><div class=\"t m0 x15 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">18.478  </div></td><td></td></tr></table>Per le suddette<span class=\"_ _0\"></span> partecipazi<span class=\"_ _0\"></span>oni non si rilevano indi<span class=\"_ _17\"></span>catori di impairment. La partecipazione<span class=\"_ _0\"></span> in Metro <span class=\"_ _6\"></span>B Srl \u00e8 esposta<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>al netto del debito per la quota di capitale<span class=\"_ _17\"></span> sottoscritto ma n<span class=\"_ _0\"></span>on ancora versato<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dalla Vi<span class=\"_ _0\"></span>anini Lavori SpA <span class=\"_ _0\"></span>(6,09 milioni di Euro<span class=\"ls7\">).</span> Il decremento della partecipazione in Eurostazioni SpA <span class=\"_ _6\"></span>\u00e8 relativo principalmente alla parziale <span class=\"_ _19\"></span>riduzion<span class=\"_ _0\"></span>e, <span class=\"_ _19\"> </span>pari <span class=\"_ _12\"></span>a <span class=\"_ _19\"> </span>5,2 <span class=\"_ _19\"> </span>milioni <span class=\"_ _19\"></span>di <span class=\"_ _19\"> </span>Euro, <span class=\"_ _19\"> </span>del <span class=\"_ _19\"></span>capitale <span class=\"_ _12\"></span>sociale <span class=\"_ _19\"> </span>della <span class=\"_ _19\"></span>stessa <span class=\"_ _12\"></span>collegata, ritenuto <span class=\"_ _17\"></span>esuberante <span class=\"_ _16\"></span>rispetto <span class=\"_ _17\"></span>alle <span class=\"_ _17\"></span>necessit\u00e0 <span class=\"_ _17\"></span>aziendal<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span> <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>dividendo <span class=\"_ _17\"></span>distribuito <span class=\"_ _17\"></span>dalla <span class=\"_ _17\"></span>stessa <span class=\"_ _17\"></span>per 2,8 milioni<span class=\"_ _0\"></span> di Euro. Per <span class=\"_ _6\"></span>gli <span class=\"_ _6\"></span>\u201cAltri <span class=\"_ _6\"></span>m<span class=\"_ _6\"></span>ovimenti\u201d<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>afferenti <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>partecipata <span class=\"_ _6\"></span>NB <span class=\"_ _6\"></span>Beton <span class=\"_ _6\"></span>Aps <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>rimanda <span class=\"_ _6\"></span>alla <span class=\"_ _14\"></span>nota 37 Acquisizion<span class=\"_ _0\"></span>i e cessioni azi<span class=\"_ _0\"></span>endali. Nelle <span class=\"_ _16\"></span>seguenti <span class=\"_ _17\"></span>tabelle <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>sintetizzati <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>dati <span class=\"_ _17\"></span>contabili <span class=\"_ _16\"></span>delle <span class=\"_ _0\"></span>principali <span class=\"_ _16\"></span>societ\u00e0 <span class=\"_ _0\"></span>collegate;<span class=\"_ _17\"></span> le <span class=\"_ _3\"></span>tabelle <span class=\"_ _12\"></span>includono <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>r<span class=\"_ _6\"></span>iconcili<span class=\"_ _17\"></span>azione <span class=\"_ _12\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _12\"></span>informazioni <span class=\"_ _15\"></span>finanziarie <span class=\"_ _12\"></span>sintetiche<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>e <span class=\"_ _3\"></span>il valore contabil<span class=\"_ _0\"></span>e delle partecipazi<span class=\"_ _17\"></span>oni. <table class=\"s w419 h2e3\" id=\"_1ff71bf2-9011-4c07-8710-9bce9e14383f\"><tr><td></td><td class=\"c x296 y191e w241 h1ed\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Eurostazioni SpA<span class=\"_ _17\"></span> </div></td><td></td><td></td><td class=\"c x297 y191e w164 h1ed\"><div class=\"t m0 x22 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Metro C ScpA </div></td></tr><tr><td></td><td class=\"c x296 y191f w242 h226\"><div class=\"t m0 x45 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x298 y191f w243 h226\"><div class=\"t m0 x45 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x297 y191f w244 h226\"><div class=\"t m0 x45 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1ef y191f wcb h226\"><div class=\"t m0 x45 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1920 w240 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Ricavi </div></td><td class=\"c x296 y1920 w242 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">                -  </div></td><td class=\"c x298 y1920 we3 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">                -  </div></td><td class=\"c x297 y1920 we4 h1ed\"><div class=\"t m0 x7 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">91.677 </div></td><td class=\"c x1ef y1920 wcb h1ed\"><div class=\"t m0 x7 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">95.926 </div></td></tr><tr><td class=\"c x1f0 y1921 w240 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Risultato di eserc<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>zio </div></td><td class=\"c x296 y1921 w242 h1ed\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">119<span class=\"ls0\"> </span></div></td><td class=\"c x298 y1921 we3 h1ed\"><div class=\"t m0 x1d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">3.458 </div></td><td class=\"c x297 y1921 we4 h1ed\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">239<span class=\"ls0\"> </span></div></td><td class=\"c x1ef y1921 wcb h1ed\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">354<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1922 w240 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Attivit\u00e0 non corre<span class=\"_ _0\"></span>nti </div></td><td class=\"c x296 y1922 w242 h1ec\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x298 y1922 we3 h1ec\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">20.237 </div></td><td class=\"c x297 y1922 we4 h1ec\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">97.637 </div></td><td class=\"c x1ef y1922 wcb h1ec\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">98.309 </div></td></tr><tr><td class=\"c x1f0 y1923 w240 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Attivit\u00e0 correnti<span class=\"_ _0\"></span> </div></td><td class=\"c x296 y1923 w242 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">266<span class=\"ls0\"> </span></div></td><td class=\"c x298 y1923 we3 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3.700 </div></td><td class=\"c x297 y1923 we4 h1ed\"><div class=\"t m0 xca h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">348.362 </div></td><td class=\"c x1ef y1923 wcb h1ed\"><div class=\"t m0 xca h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">367.209 </div></td></tr><tr><td class=\"c x1f0 y1924 w240 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 non <span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>orrenti </div></td><td class=\"c x296 y1924 w242 h1ed\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x298 y1924 we3 h1ed\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3 </div></td><td class=\"c x297 y1924 we4 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.971 </div></td><td class=\"c x1ef y1924 wcb h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.938 </div></td></tr><tr><td class=\"c x1f0 y1925 w240 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 corren<span class=\"_ _0\"></span>ti </div></td><td class=\"c x296 y1925 w242 h1ec\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">27<span class=\"ls0\"> </span></div></td><td class=\"c x298 y1925 we3 h1ec\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">84<span class=\"ls0\"> </span></div></td><td class=\"c x297 y1925 we4 h1ec\"><div class=\"t m0 xca h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">293.510 </div></td><td class=\"c x1ef y1925 wcb h1ec\"><div class=\"t m0 xca h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">313.063 </div></td></tr><tr><td class=\"c x1f0 y1926 w240 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Attivit\u00e0 nette </div></td><td class=\"c x296 y1926 w242 h1ed\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">239<span class=\"ls0\"> </span></div></td><td class=\"c x298 y1926 we3 h1ed\"><div class=\"t m0 x7 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">23.851 </div></td><td class=\"c x297 y1926 w245 h1ed\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">149.517 </div></td><td class=\"c x1ef y1926 we3 h1ed\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">149.518 </div></td></tr><tr><td class=\"c x1f0 y1927 w240 h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Altre compone<span class=\"_ _0\"></span>nti OIC </div></td><td class=\"c x296 y1927 w242 h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">                -  </div></td><td class=\"c x298 y1927 we3 h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">                -  </div></td><td class=\"c x297 y1927 w245 h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">                -  </div></td><td class=\"c x1ef y1927 we3 h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">                -  </div></td></tr><tr><td class=\"c x1f0 y1928 w240 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Utile/(perdita)<span class=\"_ _0\"></span> complessivo  </div></td><td class=\"c x296 y1928 w242 h1ec\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">119<span class=\"ls0\"> </span></div></td><td class=\"c x298 y1928 we3 h1ec\"><div class=\"t m0 x1d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">3.458 </div></td><td class=\"c x297 y1928 w245 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">                -  </div></td><td class=\"c x1ef y1928 we3 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">                -  </div></td></tr><tr><td class=\"c x1f0 y1929 w240 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Riconciliazione va<span class=\"_ _0\"></span>lore della<span class=\"_ _0\"></span> partecipaz<span class=\"_ _0\"></span>ione </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y192a w240 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">% possesso<span class=\"_ _0\"></span> </div></td><td class=\"c x296 y192a w242 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">33%<span class=\"ls0\"> </span></div></td><td class=\"c x298 y192a we3 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">33%<span class=\"ls0\"> </span></div></td><td class=\"c x297 y192a w245 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">35%<span class=\"ls0\"> </span></div></td><td class=\"c x1ef y192a we3 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">35%<span class=\"ls0\"> </span></div></td></tr></table><table class=\"s w41a h2e4\" id=\"_4e3def02-6313-4082-b73b-92bd95dbe016\"><tr><td class=\"c x1f0 y192b w240 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Quota di patrimonio<span class=\"_ _17\"></span> netto attribuibile al Grup<span class=\"_ _0\"></span>po </div></td><td class=\"c x296 y192b w242 h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">78 <span class=\"ls0\"> </span></div></td><td class=\"c x298 y192b we3 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">7.801  </div></td><td class=\"c x297 y192b w245 h1ed\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">51.583  </div></td><td class=\"c x1ef y192b we3 h1ed\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">51.584  </div></td></tr><tr><td class=\"c x1f0 y192c w240 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rettifiche di consol<span class=\"_ _17\"></span>idamento </div></td><td class=\"c x296 y192c w242 h1ec\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x298 y192c we3 h1ec\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\"></span><span class=\"ls10\">85</span>6  </div></td><td class=\"c x297 y192c w245 h1ec\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1ef y192c we3 h1ec\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1f0 y192d w240 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Riclassifica capitale<span class=\"_ _17\"></span> non versato </div></td><td class=\"c x296 y192d w242 h1ed\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x298 y192d we3 h1ed\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x297 y192d w245 h1ed\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (31.746)  </div></td><td class=\"c x1ef y192d we3 h1ed\"><div class=\"t m0 xc7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (31.746)  </div></td></tr><tr><td class=\"c x1f0 y192e w240 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Valore della partec<span class=\"_ _17\"></span>ipazione con il metod<span class=\"_ _17\"></span>o <span class=\"_ _6\"></span>del Patri<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>onio Ne<span class=\"_ _0\"></span>tto </div></td><td class=\"c x296 y192e w242 h1ed\"><div class=\"t m0 x2a h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">78<span class=\"ls0\"> </span></div></td><td class=\"c x298 y192e we3 h1ed\"><div class=\"t m0 x1d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">8.658 </div></td><td class=\"c x297 y192e we4 h1ed\"><div class=\"t m0 x7 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">19.837 </div></td><td class=\"c x1ef y192e wcb h1ed\"><div class=\"t m0 x7 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">19.838 </div></td></tr><tr><td class=\"c x1f0 y192f w240 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Dividendi perce<span class=\"_ _0\"></span>piti dalla col<span class=\"_ _17\"></span>l<span class=\"_ _6\"></span>egata </div></td><td class=\"c x296 y192f w242 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        2.808  </div></td><td class=\"c x298 y192f w243 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        1.476  </div></td><td></td><td></td></tr></table>6.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Partecipazioni e<span class=\"_ _17\"></span> titoli non correnti  <span class=\"ff6\"> </span></span>La voce risulta cos\u00ec<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>com<span class=\"_ _0\"></span>posta: <table class=\"s w41b h2e5\" id=\"_cb9ec804-b861-40e5-a328-ffb41c757055\"><tr><td></td><td class=\"c x299 y1930 w248 h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x29a y1930 w22d h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Variazioni </div></td><td class=\"c x29b y1930 w13f h3d\"><div class=\"t m0 x26 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f0 y1931 w247 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Partecipazioni in imprese controllate  </div></td><td class=\"c x299 y1931 w248 h3d\"><div class=\"t m0 x41 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">58 <span class=\"ls0\"> </span></div></td><td class=\"c x29a y1931 w22d h3d\"><div class=\"t m0 x41 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">8 <span class=\"ls0\"> </span></div></td><td class=\"c x29b y1931 w13f h3d\"><div class=\"t m0 x55 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">66 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1932 w247 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Partecipazioni in altre imprese (FVTOCI) </div></td><td class=\"c x299 y1932 w248 h3d\"><div class=\"t m0 x57 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">4.533  </div></td><td class=\"c x29a y1932 w22d h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (1.882)  </div></td><td class=\"c x29b y1932 w13f h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">2.651  </div></td></tr><tr><td class=\"c x1bf y1933 w41c h2e6\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Investimenti in strumenti rappresentativi di<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1934 w41d h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">capitale (FVTOCI)<span class=\"_ _82\"> </span></div></td><td class=\"c x299 y1935 w248 h21b\"><div class=\"t m0 x38 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">557.475  </div></td><td class=\"c x29a y1935 w22d h21b\"><div class=\"t m0 x38 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">96.713  </div></td><td class=\"c x29b y1935 w13f h21b\"><div class=\"t m0 x28 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">654.188  </div></td></tr><tr><td class=\"c x1f0 y1936 w247 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Titoli a reddito fisso (Costo ammortizzato) </div></td><td class=\"c x299 y1936 w248 h3d\"><div class=\"t m0 x2b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">25.399  </div></td><td class=\"c x29a y1936 w22d h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (7.555)  </div></td><td class=\"c x29b y1936 w13f h3d\"><div class=\"t m0 x38 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">17.844  </div></td></tr><tr><td class=\"c x1f0 y1937 w247 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x299 y1937 w248 h3d\"><div class=\"t m0 x38 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">587.464  </div></td><td class=\"c x29a y1937 w22d h3d\"><div class=\"t m0 x38 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">87.284  </div></td><td class=\"c x29b y1937 w13f h3d\"><div class=\"t m0 x28 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">674.748  </div></td></tr><tr><td></td><td class=\"c x299 y1938 w248 h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x29a y1938 w22d h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Variazioni </div></td><td class=\"c x29b y1938 w1fc h3d\"><div class=\"t m0 x26 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1f0 y1939 w249 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Partecipazioni in imprese controllate  </div></td><td class=\"c x299 y1939 w248 h40\"><div class=\"t m0 x41 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">66 <span class=\"ls0\"> </span></div></td><td class=\"c x29a y1939 w22d h40\"><div class=\"t m0 x41 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">7 <span class=\"ls0\"> </span></div></td><td class=\"c x29b y1939 w1fc h40\"><div class=\"t m0 x55 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">72 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y193a w249 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Partecipazioni in altre imprese (FVTOCI) </div></td><td class=\"c x299 y193a w248 h3d\"><div class=\"t m0 x57 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">2.651  </div></td><td class=\"c x29a y193a w22d h3d\"><div class=\"t m0 x55 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">41 <span class=\"ls0\"> </span></div></td><td class=\"c x29b y193a w1fc h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">2.692  </div></td></tr><tr><td class=\"c x1bf y193b w41c h2ac\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Investimenti in strumenti rappresentativi di<span class=\"_ _82\"> </span></div></td><td class=\"c x299 y193c w248 h51\"><div class=\"t m0 x38 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">654.188  </div></td><td class=\"c x29a y193c w22d h51\"><div class=\"t m0 x28 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">301.519  </div></td><td class=\"c x29b y193c w1fc h51\"><div class=\"t m0 x28 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">955.707  </div></td></tr><tr><td class=\"c x1bf y193d w41d h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">capitale (FVTOCI)<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y193e w249 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Titoli a reddito fisso (FV) </div></td><td class=\"c x299 y193e w248 h40\"><div class=\"t m0 x90 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x29a y193e w22d h40\"><div class=\"t m0 x38 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">74.337  </div></td><td class=\"c x29b y193e w1fc h40\"><div class=\"t m0 x38 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">74.337  </div></td></tr><tr><td class=\"c x1f0 y193f w249 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Titoli a reddito fisso (costo ammortizzato) </div></td><td class=\"c x299 y193f w248 h3d\"><div class=\"t m0 x2b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">17.844  </div></td><td class=\"c x29a y193f w22d h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (7.844)  </div></td><td class=\"c x29b y193f w1fc h3d\"><div class=\"t m0 x38 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">10.000  </div></td></tr><tr><td class=\"c x1f0 y1940 w249 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x299 y1940 w248 h3d\"><div class=\"t m0 x38 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">674.748  </div></td><td class=\"c x29a y1940 w22d h3d\"><div class=\"t m0 x28 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">368.059  </div></td><td class=\"c x29b y1940 w1fc h3d\"><div class=\"t m0 x1c h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">1.042.808  </div></td></tr></table>a)<span class=\"ls0\"> <span class=\"_ _23\"> </span>Partecipazioni in imp<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ese control<span class=\"_ _17\"></span>late  </span>Le partecipazioni in imprese controllate non consoli<span class=\"_ _0\"></span>date riguardano societ\u00e0 consortili che <span class=\"_ _15\"></span>f<span class=\"_ _6\"></span>unzion<span class=\"_ _0\"></span>ano <span class=\"_ _15\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _15\"></span>sistema <span class=\"_ _3\"></span>del <span class=\"_ _15\"></span>\u201cribaltamento <span class=\"_ _15\"></span>costi\u201d <span class=\"_ _15\"></span>e <span class=\"_ _3\"></span>non <span class=\"_ _15\"></span>sono <span class=\"_ _3\"></span>significative<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ai <span class=\"_ _15\"></span>fini <span class=\"_ _3\"></span>della rappresentazione  economica,  finanziaria <span class=\"_ _1c\"> </span>e <span class=\"_ _1c\"> </span>patrimonial<span class=\"_ _0\"></span>e <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>Gruppo. <span class=\"_ _1c\"> </span>Per <span class=\"_ _1c\"> </span>l\u2019el<span class=\"ff1\">enco <span class=\"_ _1c\"> </span>delle </span>partecipazioni <span class=\"_ _15\"></span>incluse <span class=\"_ _15\"></span>nella <span class=\"_ _15\"></span>voce <span class=\"_ _15\"></span>\u201cPartecipazioni <span class=\"_ _15\"></span>in <span class=\"_ _3\"></span>imprese <span class=\"_ _15\"></span>controllate\u201d <span class=\"_ _15\"></span>si <span class=\"_ _15\"></span>fa <span class=\"_ _15\"></span>riferimento <span class=\"_ _15\"></span>al prospetto allegato<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>alle presenti No<span class=\"_ _0\"></span>te esplicative. b)<span class=\"ls0\"> <span class=\"_ _22\"> </span>Partecipazioni in alt<span class=\"_ _17\"></span>re imprese  </span>Il dettaglio dell<span class=\"_ _0\"></span>e partecipazioni<span class=\"_ _0\"></span> \u00e8 il seguente: <table class=\"s w41e h2e7\" id=\"_f79db4ef-57d8-46c6-bdd1-5d855604dfdd\"><tr><td class=\"c x1bf y1941 w41f h2e8\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Partecipazioni in<span class=\"_ _17\"></span> al<span class=\"_ _6\"></span>tre<span class=\"_ _82\"> </span></div></td><td class=\"c x29c y1942 w24b h10a\"><div class=\"t m0 x24 h103 y147d ff2 fs8 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x29d y1941 w403 h2e8\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _82\"> </span></div></td><td class=\"c x29a y1942 wd9 h10a\"><div class=\"t m0 x1b h103 y147d ff2 fs8 fc0 sc0 ls0 ws0\">Fair value </div></td><td></td><td class=\"c x29f y1943 w420 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Riclassifiche<span class=\"_ _82\"> </span></div><div class=\"t m0 x29e h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"_ _82\"> </span></div></td><td class=\"c x2a0 y1941 w421 h2e8\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls3c ws0\">%<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1bf y1915 w422 h2ea\"><div class=\"t m0 x1b7 h103 y1944 ff2 fs8 fc0 sc0 ls0 ws0\">imprese<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x2a1 y1915 w423 h2ea\"><div class=\"t m0 x1b7 h103 y1944 ff2 fs8 fc0 sc0 ls0 ws0\">(Decrementi)<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td class=\"c x2a2 y1915 w424 h2ea\"><div class=\"t m0 x1b7 h103 y1944 ff2 fs8 fc0 sc0 ls0 ws0\">possesso<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1bf y1945 w425 h2b4\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">ACQUE BLU ARN<span class=\"_ _17\"></span>O</div></td><td class=\"c x29c y1946 w24b h101\"><div class=\"t m0 x14d h43 y8c3 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.903  </div></td><td></td><td></td><td class=\"c x2a3 y1946 w24d h101\"><div class=\"t m0 x5e h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2a4 y1946 w24e h101\"><div class=\"t m0 x57 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2a5 y1946 w24f h101\"><div class=\"t m0 x2b h43 y8c3 ff1 fs8 fc0 sc0 ls10 ws0\">0%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1bf y1947 w426 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">BASSO SPA</div></td><td></td><td class=\"c x22d y1946 w24c h101\"><div class=\"t m0 x3d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.903)  </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1948 w427 h2b5\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">METROPOLITAN<span class=\"_ _17\"></span>A <span class=\"_ _6\"></span>DI</div></td><td class=\"c x29c y1949 w24b h101\"><div class=\"t m0 x160 h43 y8e7 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">958 </span> </div></td><td></td><td></td><td class=\"c x2a3 y1949 w24d h101\"><div class=\"t m0 x5e h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2a4 y1949 w24e h101\"><div class=\"t m0 x38 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">958 </span> </div></td><td class=\"c x2a5 y1949 w24f h101\"><div class=\"t m0 x3b h43 y8e7 ff1 fs8 fc0 sc0 ls0 ws0\">18,12% </div></td></tr><tr><td class=\"c x1bf y194a w428 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">NAPOLI<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y194b w24a h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">ANSA </div></td><td class=\"c x29c y194b w24b h1ed\"><div class=\"t m0 x14d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.198  </div></td><td></td><td></td><td class=\"c x2a3 y194b w24d h1ed\"><div class=\"t m0 x5e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2a4 y194b w24e h1ed\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.198  </div></td><td class=\"c x2a5 y194b w24f h1ed\"><div class=\"t m0 x3b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">10,58% </div></td></tr><tr><td class=\"c x1bf y194c w429 h2b5\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">ACQUA CAMPAN<span class=\"_ _17\"></span>IA</div></td><td class=\"c x29c y194d w24b h101\"><div class=\"t m0 x2 h43 y8e7 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td></td><td></td><td class=\"c x2a3 y194d w24d h101\"><div class=\"t m0 x3d h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> (5.384)  </div></td><td class=\"c x2a4 y194d w24e h101\"><div class=\"t m0 x4a h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">22 </span> </div></td><td class=\"c x2a5 y194d w24f h101\"><div class=\"t m0 x3d h43 y8e7 ff1 fs8 fc0 sc0 ls0 ws0\">0,01% </div></td></tr><tr><td class=\"c x1bf y18e8 w42a h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">S.P.A.</div></td><td></td><td></td><td class=\"c x29a y194d wd9 h101\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 5.406  </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y194e w24a h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">ALTRE MINORI<span class=\"_ _17\"></span> </div></td><td class=\"c x29c y194e w24b h1ed\"><div class=\"t m0 x160 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">473 </span> </div></td><td class=\"c x22d y194e w24c h1ed\"><div class=\"t m0 x57 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(1) </span> </div></td><td class=\"c x29a y194e wd9 h1ed\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2a3 y194e w24d h1ed\"><div class=\"t m0 x5e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2a4 y194e w24e h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">473 </span> </div></td><td></td></tr><tr><td class=\"c x1f0 y194f w24a h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x29c y194f w24b h219\"><div class=\"t m0 x14d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 4.533  </div></td><td class=\"c x22d y194f w24c h219\"><div class=\"t m0 x3d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (1.904)  </div></td><td class=\"c x29a y194f wd9 h219\"><div class=\"t m0 x22 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 5.406  </div></td><td class=\"c x2a3 y194f w24d h219\"><div class=\"t m0 x3d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (5.384)  </div></td><td class=\"c x2a4 y194f w24e h219\"><div class=\"t m0 x35 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 2.651  </div></td><td></td></tr></table><table class=\"s w42b h2eb\" id=\"_2f462f9e-5bd6-4d25-b7d9-e85167e6127e\"><tr><td class=\"c x1bf y1950 w41f h2ec\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Partecipazioni in<span class=\"_ _17\"></span> al<span class=\"_ _6\"></span>tre<span class=\"_ _82\"> </span></div></td><td class=\"c x29c y1951 w24b h101\"><div class=\"t m0 x24 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x29d y1950 w403 h2ec\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _82\"> </span></div></td><td class=\"c x29a y1951 wd9 h101\"><div class=\"t m0 x1b h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">Fair value </div></td><td></td><td class=\"c x29f y1952 w420 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Riclassifiche<span class=\"_ _82\"> </span></div><div class=\"t m0 x29e h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _82\"> </span></div></td><td class=\"c x2a0 y1950 w421 h2ec\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls3c ws0\">%<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1bf y1947 w422 h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">imprese<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x2a1 y1947 w423 h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">(Decrementi)<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td class=\"c x2a2 y1947 w424 h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">possesso<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1bf y1953 w427 h2ee\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">METROPOLITAN<span class=\"_ _17\"></span>A <span class=\"_ _6\"></span>DI</div></td><td class=\"c x29c y1954 w24b h102\"><div class=\"t m0 x160 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">958 </span> </div></td><td></td><td></td><td class=\"c x2a3 y1954 w24d h102\"><div class=\"t m0 x5e h43 y8c3 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2a4 y1954 w24e h102\"><div class=\"t m0 x38 h43 y8c3 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">958 </span> </div></td><td class=\"c x2a5 y1954 w252 h102\"><div class=\"t m0 x3b h43 y8c3 ff1 fs8 fc0 sc0 ls0 ws0\">18,12% </div></td></tr><tr><td class=\"c x1bf y1955 w428 h2ef\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">NAPOLI<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1956 w251 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">ANSA </div></td><td class=\"c x29c y1956 w24b h1ec\"><div class=\"t m0 x14d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.198  </div></td><td></td><td></td><td class=\"c x2a3 y1956 w24d h1ec\"><div class=\"t m0 x5e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2a4 y1956 w24e h1ec\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.198  </div></td><td class=\"c x2a5 y1956 w252 h1ec\"><div class=\"t m0 x3b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">10,58% </div></td></tr><tr><td class=\"c x1bf y1957 w429 h2ee\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">ACQUA CAMPAN<span class=\"_ _17\"></span>IA</div></td><td class=\"c x29c y1958 w24b h102\"><div class=\"t m0 x88 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">22 </span> </div></td><td></td><td></td><td></td><td class=\"c x2a4 y1958 w24e h102\"><div class=\"t m0 x4a h43 y8c3 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">22 </span> </div></td><td class=\"c x2a5 y1958 w252 h102\"><div class=\"t m0 x3d h43 y8c3 ff1 fs8 fc0 sc0 ls0 ws0\">0,01% </div></td></tr><tr><td class=\"c x1bf y1959 w42a h2ef\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">S.P.A.<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y195a w251 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">ALTRE MINORI<span class=\"_ _17\"></span> </div></td><td class=\"c x29c y195a w24b h1ec\"><div class=\"t m0 x160 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">473 </span> </div></td><td class=\"c x22d y195a w24c h1ec\"><div class=\"t m0 x3f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">41 </span> </div></td><td></td><td class=\"c x2a3 y195a w24d h1ec\"><div class=\"t m0 x5e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2a4 y195a w24e h1ec\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">514 </span> </div></td><td></td></tr><tr><td class=\"c x1f0 y195b w251 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x29c y195b w24b h1ed\"><div class=\"t m0 x14d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 2.651  </div></td><td class=\"c x22d y195b w24c h1ed\"><div class=\"t m0 x3f h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">41 </span> </div></td><td class=\"c x29a y195b wd9 h1ed\"><div class=\"t m0 x2b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2a3 y195b w24d h1ed\"><div class=\"t m0 x5e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2a4 y195b w24e h1ed\"><div class=\"t m0 x35 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 2.692  </div></td><td></td></tr></table>c) <span class=\"_ _7\"> </span>I<span class=\"_ _6\"></span>nvestimenti in<span class=\"_ _17\"></span> strumenti rappresentativi di <span class=\"_ _17\"></span>capitale <table class=\"s w42c h2f0\" id=\"_0e564fd0-f1a9-4c29-abd5-feb7e63fb060\"><tr><td class=\"c x1bf y195c w42d h29f\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Investimenti in strumenti rappresentativi di<span class=\"_ _82\"> </span></div></td><td class=\"c x2a6 y195d w239 h41\"><div class=\"t m0 x1b h3 yb91 ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td></td><td class=\"c x2a9 y195c w42e h2e2\"><div class=\"t m0 x2a7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Acquisti/<span class=\"_ _82\"> </span></div><div class=\"t m0 x2a8 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Valutazione<span class=\"_ _82\"> </span></div></td><td class=\"c x2aa y195d w256 h41\"><div class=\"t m0 x27 h3 yb91 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1bf y195e w42f h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">capitale<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x2ac y195f w430 h2e2\"><div class=\"t m0 x2a7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">(Cessioni)<span class=\"_ _82\"> </span></div><div class=\"t m0 x2ab h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">al fair value<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y1960 w253 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Acea SpA </div></td><td class=\"c x2a6 y1960 w239 h3d\"><div class=\"t m0 x1c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 72.352  </div></td><td class=\"c x2ad y1960 w254 h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 4.435  </div></td><td class=\"c x2ae y1960 w255 h3d\"><div class=\"t m0 x27 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 6.220  </div></td><td class=\"c x2aa y1960 w256 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 83.008  </div></td></tr><tr><td class=\"c x1f0 y1961 w253 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Assicurazioni Generali SpA </div></td><td class=\"c x2a6 y1961 w239 h3d\"><div class=\"t m0 x45 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 361.376  </div></td><td class=\"c x2ad y1961 w254 h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 7.428  </div></td><td class=\"c x2ae y1961 w255 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 54.261  </div></td><td class=\"c x2aa y1961 w256 h3d\"><div class=\"t m0 x37 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 423.065  </div></td></tr><tr><td class=\"c x1f0 y1962 w253 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Azimut SpA </div></td><td class=\"c x2a6 y1962 w239 h40\"><div class=\"t m0 x35 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 6.279  </div></td><td class=\"c x2ad y1962 w254 h40\"><div class=\"t m0 x4a h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 2.620  </div></td><td class=\"c x2ae y1962 w255 h40\"><div class=\"t m0 x27 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 1.266  </div></td><td class=\"c x2aa y1962 w256 h40\"><div class=\"t m0 x13f h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 10.165  </div></td></tr><tr><td class=\"c x1f0 y1963 w253 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls1a ws0\">BPM<span class=\"ls0\"> </span></div></td><td class=\"c x2a6 y1963 w239 h3d\"><div class=\"t m0 x57 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">4 </span> </div></td><td class=\"c x2ad y1963 w254 h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 4.620  </div></td><td class=\"c x2ae y1963 w255 h3d\"><div class=\"t m0 x2b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">157 </span> </div></td><td class=\"c x2aa y1963 w256 h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 4.781  </div></td></tr><tr><td class=\"c x1f0 y1964 w253 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Italgas SpA </div></td><td class=\"c x2a6 y1964 w239 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 6.228  </div></td><td class=\"c x2ad y1964 w254 h3d\"><div class=\"t m0 x56 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ae y1964 w255 h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (12)  </div></td><td class=\"c x2aa y1964 w256 h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 6.216  </div></td></tr><tr><td class=\"c x1f0 y1965 w253 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Mediobanca SpA </div></td><td class=\"c x2a6 y1965 w239 h3d\"><div class=\"t m0 x1c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 82.653  </div></td><td class=\"c x2ad y1965 w254 h3d\"><div class=\"t m0 x56 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ae y1965 w255 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 20.387  </div></td><td class=\"c x2aa y1965 w256 h3d\"><div class=\"t m0 x37 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 103.040  </div></td></tr><tr><td class=\"c x1f0 y1966 w253 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Poste Italiane SpA </div></td><td class=\"c x2a6 y1966 w239 h40\"><div class=\"t m0 x1c h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 28.291  </div></td><td class=\"c x2ad y1966 w254 h40\"><div class=\"t m0 x3e h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> (7.272)  </div></td><td class=\"c x2ae y1966 w255 h40\"><div class=\"t m0 x27 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 2.603  </div></td><td class=\"c x2aa y1966 w256 h40\"><div class=\"t m0 x13f h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 23.621  </div></td></tr><tr><td class=\"c x1f0 y1967 w253 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Suez SA </div></td><td class=\"c x2a6 y1967 w239 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ad y1967 w254 h3d\"><div class=\"t m0 x56 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ae y1967 w255 h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2aa y1967 w256 h3d\"><div class=\"t m0 x14d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1f0 y1968 w253 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Altre minori </div></td><td class=\"c x2a6 y1968 w239 h3d\"><div class=\"t m0 x38 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">292 </span> </div></td><td class=\"c x2ad y1968 w254 h3d\"><div class=\"t m0 x3f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (29)  </div></td><td class=\"c x2ae y1968 w255 h3d\"><div class=\"t m0 x57 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">30 </span> </div></td><td class=\"c x2aa y1968 w256 h3d\"><div class=\"t m0 x56 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">292 </span> </div></td></tr><tr><td class=\"c x1f0 y1969 w253 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x2a6 y1969 w239 h3d\"><div class=\"t m0 x45 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 557.475  </div></td><td class=\"c x2ad y1969 w254 h3d\"><div class=\"t m0 x38 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 11.802  </div></td><td class=\"c x2ae y1969 w255 h3d\"><div class=\"t m0 x35 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 84.912  </div></td><td class=\"c x2aa y1969 w256 h3d\"><div class=\"t m0 x37 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 654.188  </div></td></tr><tr><td class=\"c x1bf y196a w42d h29c\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Investimenti in strumenti rappresentativi di<span class=\"_ _82\"> </span></div></td><td class=\"c x2a6 y196b w239 h50\"><div class=\"t m0 x1b h3 y29d ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x2a9 y196a w42e h2a5\" colspan=\"2\"><div class=\"t m0 x2a7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Acquisti/<span class=\"_ _82\"> </span></div><div class=\"t m0 x2a8 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Valutazione<span class=\"_ _82\"> </span></div></td><td class=\"c x2aa y196b w258 h50\"><div class=\"t m0 x27 h3 y29d ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1bf y196c w42f h29d\"><div class=\"t m0 x1b7 h3 y1794 ff2 fs0 fc0 sc0 ls0 ws0\">capitale<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x2ac y196d w430 h2a5\" colspan=\"2\"><div class=\"t m0 x2a7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">(Cessioni)<span class=\"_ _82\"> </span></div><div class=\"t m0 x2ab h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">al fair value<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y196e w257 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Acea SpA </div></td><td class=\"c x2a6 y196e w239 h3d\"><div class=\"t m0 x1c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 83.008  </div></td><td class=\"c x2ad y196e w254 h3d\"><div class=\"t m0 x56 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ae y196e w255 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 29.110  </div></td><td class=\"c x2aa y196e w258 h3d\"><div class=\"t m0 x37 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 112.117  </div></td></tr><tr><td class=\"c x1f0 y196f w257 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Anima </div></td><td class=\"c x2a6 y196f w239 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ad y196f w254 h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 8.849  </div></td><td class=\"c x2ae y196f w255 h3d\"><div class=\"t m0 x2b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">433 </span> </div></td><td class=\"c x2aa y196f w258 h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 9.282  </div></td></tr><tr><td class=\"c x1f0 y1970 w257 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Assicurazioni Generali SpA </div></td><td class=\"c x2a6 y1970 w239 h3d\"><div class=\"t m0 x45 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 423.065  </div></td><td class=\"c x2ad y1970 w254 h3d\"><div class=\"t m0 x38 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 24.236  </div></td><td class=\"c x2ae y1970 w255 h3d\"><div class=\"t m0 x1c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 189.453  </div></td><td class=\"c x2aa y1970 w258 h3d\"><div class=\"t m0 x37 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 636.754  </div></td></tr><tr><td class=\"c x1f0 y1971 w257 h4f\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Azimut SpA </div></td><td class=\"c x2a6 y1971 w239 h4f\"><div class=\"t m0 x1c h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 10.165  </div></td><td class=\"c x2ad y1971 w254 h4f\"><div class=\"t m0 x3e h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> (8.541)  </div></td><td class=\"c x2ae y1971 w255 h4f\"><div class=\"t m0 x15 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> (1.625)  </div></td><td class=\"c x2aa y1971 w258 h4f\"><div class=\"t m0 x14d h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1f0 y1972 w257 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls1a ws0\">BPM<span class=\"ls0\"> </span></div></td><td class=\"c x2a6 y1972 w239 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 4.781  </div></td><td class=\"c x2ad y1972 w254 h3d\"><div class=\"t m0 x3e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (4.624)  </div></td><td class=\"c x2ae y1972 w255 h3d\"><div class=\"t m0 x38 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (157)  </div></td><td class=\"c x2aa y1972 w258 h3d\"><div class=\"t m0 x14d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1f0 y1973 w257 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Italgas SpA </div></td><td class=\"c x2a6 y1973 w239 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 6.216  </div></td><td class=\"c x2ad y1973 w254 h3d\"><div class=\"t m0 x56 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ae y1973 w255 h3d\"><div class=\"t m0 x2b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">276 </span> </div></td><td class=\"c x2aa y1973 w258 h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 6.492  </div></td></tr><tr><td class=\"c x1f0 y1919 w257 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Mediobanca SpA </div></td><td class=\"c x2a6 y1919 w239 h3d\"><div class=\"t m0 x45 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 103.040  </div></td><td class=\"c x2ad y1919 w254 h3d\"><div class=\"t m0 x56 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ae y1919 w255 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 26.450  </div></td><td class=\"c x2aa y1919 w258 h3d\"><div class=\"t m0 x37 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 129.490  </div></td></tr><tr><td class=\"c x1f0 y1974 w257 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">MPS </div></td><td class=\"c x2a6 y1974 w239 h40\"><div class=\"t m0 x82 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ad y1974 w254 h40\"><div class=\"t m0 x38 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 42.025  </div></td><td class=\"c x2ae y1974 w255 h40\"><div class=\"t m0 x27 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 2.895  </div></td><td class=\"c x2aa y1974 w258 h40\"><div class=\"t m0 x13f h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 44.920  </div></td></tr><tr><td class=\"c x1f0 y1975 w257 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Poste Italiane SpA </div></td><td class=\"c x2a6 y1975 w239 h3d\"><div class=\"t m0 x1c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 23.621  </div></td><td class=\"c x2ad y1975 w254 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (12.232)  </div></td><td class=\"c x2ae y1975 w255 h3d\"><div class=\"t m0 x27 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 4.955  </div></td><td class=\"c x2aa y1975 w258 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 16.344  </div></td></tr><tr><td class=\"c x1f0 y1976 w257 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Altre minori </div></td><td class=\"c x2a6 y1976 w239 h3d\"><div class=\"t m0 x38 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">292 </span> </div></td><td class=\"c x2ad y1976 w254 h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">15 </span> </div></td><td class=\"c x2ae y1976 w255 h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2aa y1976 w258 h3d\"><div class=\"t m0 x56 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">307 </span> </div></td></tr><tr><td class=\"c x1f0 y1977 w257 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x2a6 y1977 w239 h3d\"><div class=\"t m0 x45 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 654.188  </div></td><td class=\"c x2ad y1977 w254 h3d\"><div class=\"t m0 x38 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 49.729  </div></td><td class=\"c x2ae y1977 w255 h3d\"><div class=\"t m0 x1c h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 251.790  </div></td><td class=\"c x2aa y1977 w258 h3d\"><div class=\"t m0 x37 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 955.707  </div></td></tr></table>La valutazione <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span><span class=\"ff6\">fair <span class=\"_ _6\"></span>value</span> di <span class=\"_ _6\"></span>tali st<span class=\"_ _6\"></span>rumenti di <span class=\"_ _6\"></span>capitale al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>dicembre <span class=\"_ _6\"></span>2024 ha <span class=\"_ _6\"></span>avuto come  con<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ropartita<span class=\"_ _0\"></span>,  attraverso <span class=\"_ _21\"> </span>il  Conto  Econo<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ico <span class=\"_ _8\"> </span>Complessivo, <span class=\"_ _8\"> </span>la  s<span class=\"_ _17\"></span>pecifica  riserva <span class=\"_ _8\"> </span>di Patrimonio Netto<span class=\"_ _0\"></span><span class=\"lsd\">. <span class=\"ls0\">   </span></span>Di seguito viene <span class=\"_ _0\"></span>riportata la variazi<span class=\"_ _17\"></span>one della riserva <span class=\"ff6\">fair value: </span><table class=\"s w431 h2f1\" id=\"_2ff66b91-bcee-4e42-858b-4909b7cba401\"><tr><td></td><td class=\"c x2b0 y1978 w137 h226\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x2b1 y1978 w25a h226\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Incrementi / (decre<span class=\"_ _17\"></span>menti) </div></td><td class=\"c x2b2 y1978 w137 h226\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x2b3 y1979 w259 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Riserva Fair Value<span class=\"_ _17\"></span> </div></td><td class=\"c x2b0 y1979 w137 h1ec\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 42.920  </div></td><td class=\"c x2b1 y1979 w25a h1ec\"><div class=\"t m0 x6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 84.912  </div></td><td class=\"c x2b2 y1979 w137 h1ec\"><div class=\"t m0 xca h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 127.832  </div></td></tr><tr><td class=\"c x2b3 y197a w259 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Effetto fiscale<span class=\"_ _0\"></span> </div></td><td class=\"c x2b0 y197a w137 h1ed\"><div class=\"t m0 x52 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.301)  </div></td><td class=\"c x2b1 y197a w25a h1ed\"><div class=\"t m0 x8 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(473) </span> </div></td><td class=\"c x2b2 y197a w137 h1ed\"><div class=\"t m0 x52 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.774)  </div></td></tr><tr><td class=\"c x2b3 y197b w259 h219\"><div class=\"t m0 x1b h103 y1b6 ff3 fs8 fc0 sc0 ls0 ws0\">Riserva Fair Va<span class=\"_ _17\"></span>l<span class=\"_ _6\"></span>ue al netto<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dell\u2019eff<span class=\"_ _0\"></span>etto fiscale<span class=\"ff2\"> </span></div></td><td class=\"c x2b0 y197b w137 h219\"><div class=\"t m0 x7 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 41.619  </div></td><td class=\"c x2b1 y197b w25a h219\"><div class=\"t m0 x6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 84.439  </div></td><td class=\"c x2b2 y197b w137 h219\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 126.058  </div></td></tr><tr><td class=\"c x2b3 y197c w259 h1ec\"><div class=\"t m0 x1b h34 y1b6 ff6 fs8 fc0 sc0 ls0 ws0\">di cui quota Gru<span class=\"_ _17\"></span>ppo </div></td><td class=\"c x2b0 y197c w137 h1ec\"><div class=\"t m0 x7 h34 y1b6 ff6 fs8 fc0 sc0 ls0 ws0\"> 38.475  </div></td><td class=\"c x2b1 y197c w25a h1ec\"><div class=\"t m0 x6 h34 y1b6 ff6 fs8 fc0 sc0 ls0 ws0\"> 63.162  </div></td><td class=\"c x2b2 y197c w137 h1ec\"><div class=\"t m0 xca h34 y1b6 ff6 fs8 fc0 sc0 ls0 ws0\"> 101.637  </div></td></tr><tr><td></td><td class=\"c x2b0 y197d w137 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x2b1 y197d w25a h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Incrementi / (decre<span class=\"_ _17\"></span>menti) </div></td><td class=\"c x2b2 y197d w25b h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x2b3 y197e w54 h232\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Riserva Fair Value<span class=\"_ _17\"></span> </div></td><td class=\"c x2b0 y197e w137 h232\"><div class=\"t m0 x49 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 127.832  </div></td><td class=\"c x2b1 y197e w25a h232\"><div class=\"t m0 x14d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 251.790  </div></td><td class=\"c x2b2 y197e w25b h232\"><div class=\"t m0 xca h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 379.622  </div></td></tr><tr><td class=\"c x2b3 y197f w54 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Effetto fiscale<span class=\"_ _0\"></span> </div></td><td class=\"c x2b0 y197f w137 h1ed\"><div class=\"t m0 x52 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.774)  </div></td><td class=\"c x2b1 y197f w25a h1ed\"><div class=\"t m0 x13d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (3.318)  </div></td><td class=\"c x2b2 y197f w25b h1ed\"><div class=\"t m0 x52 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (5.091)  </div></td></tr><tr><td class=\"c x2b3 y1980 w54 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff3 fs8 fc0 sc0 ls0 ws0\">Riserva Fair Va<span class=\"_ _17\"></span>l<span class=\"_ _6\"></span>ue al netto<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dell\u2019eff<span class=\"_ _0\"></span>etto fiscale<span class=\"ff2\"> </span></div></td><td class=\"c x2b0 y1980 w137 h1ed\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 126.058  </div></td><td class=\"c x2b1 y1980 w25a h1ed\"><div class=\"t m0 x14d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 248.472  </div></td><td class=\"c x2b2 y1980 w25b h1ed\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 374.530  </div></td></tr><tr><td class=\"c x2b3 y1981 w54 h1ec\"><div class=\"t m0 x1b h34 y1b6 ff6 fs8 fc0 sc0 ls0 ws0\">di cui quota Gru<span class=\"_ _17\"></span>ppo </div></td><td class=\"c x2b0 y1981 w137 h1ec\"><div class=\"t m0 x49 h34 y1b6 ff6 fs8 fc0 sc0 ls0 ws0\"> 101.637  </div></td><td class=\"c x2b1 y1981 w25a h1ec\"><div class=\"t m0 x14d h34 y1b6 ff6 fs8 fc0 sc0 ls0 ws0\"> 195.405  </div></td><td class=\"c x2b2 y1981 w25b h1ec\"><div class=\"t m0 xca h34 y1b6 ff6 fs8 fc0 sc0 ls0 ws0\"> 297.043  </div></td></tr></table>Relativamente <span class=\"_ _21\"> </span>all\u2019informativa <span class=\"_ _1f\"> </span>r<span class=\"_ _6\"></span>ichiesta <span class=\"_ _21\"> </span>dall\u2019IFRS <span class=\"_ _21\"> </span><span class=\"ff1 ls1\">13<span class=\"ls0\">,  i<span class=\"_ _0\"></span>n <span class=\"_ _21\"> </span>riferimento <span class=\"_ _21\"> </span>alla <span class=\"_ _21\"> </span>cosiddetta </span></span>\u201cgerarchia <span class=\"_ _15\"></span>del <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span>\u201d, <span class=\"_ _12\"></span>si <span class=\"_ _15\"></span>rileva <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>azioni <span class=\"_ _3\"></span>disponibili <span class=\"_ _15\"></span>per <span class=\"_ _12\"> </span>la <span class=\"_ _15\"></span>ve<span class=\"_ _6\"></span><span class=\"ff1\">ndita <span class=\"_ _3\"></span>appartengono <span class=\"_ _15\"></span>al </span>livello 1, trattando<span class=\"_ _17\"></span>si di strumenti finanziari quo<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ati in un <span class=\"_ _0\"></span>mercato attivo. d)<span class=\"ls0\"> <span class=\"_ _22\"> </span>Titoli a reddito fisso<span class=\"_ _0\"></span> </span>I <span class=\"_ _15\"></span>titoli <span class=\"_ _15\"></span>a <span class=\"_ _3\"></span>reddito <span class=\"_ _15\"></span>fisso <span class=\"_ _15\"></span>sono <span class=\"_ _15\"></span>costituiti <span class=\"_ _15\"></span>da <span class=\"_ _15\"></span>obbligazioni <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>titoli <span class=\"_ _15\"></span>di <span class=\"_ _3\"></span>stato <span class=\"_ _15\"></span>italiani, <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>cui <span class=\"_ _15\"></span>f<span class=\"_ _14\"></span><span class=\"ff6\">air </span>value<span class=\"ff1\">, al 31 dicemb<span class=\"_ _17\"></span>re 2024 \u00e8 pari ad Euro <span class=\"ls1\">86</span> milioni di<span class=\"_ _0\"></span> Euro.<span class=\"_ _82\"> </span></span>7.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Attivit\u00e0 finanz<span class=\"_ _17\"></span>iari<span class=\"_ _6\"></span>e non <span class=\"_ _0\"></span>correnti </span> <span class=\"_ _5c\"> </span> <span class=\"_ _12\"></span>La <span class=\"_ _14\"></span>voce <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _15\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _15\"></span><span class=\"ls1\">305</span> <span class=\"_ _6\"></span>mila <span class=\"_ _14\"></span>Euro <span class=\"_ _14\"></span>(290 <span class=\"_ _14\"></span>mila <span class=\"_ _14\"></span>Euro <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>31 <span class=\"_ _14\"></span>dicembre <span class=\"_ _14\"></span><span class=\"ls1\">2023</span>) <span class=\"_ _14\"></span>ed <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _14\"></span>costituita principalmente <span class=\"_ _15\"></span>da <span class=\"_ _15\"></span>un<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>risconto <span class=\"_ _15\"></span>attivo <span class=\"_ _14\"></span>su <span class=\"_ _15\"></span>oneri <span class=\"_ _15\"></span>accessori <span class=\"_ _15\"></span>ad <span class=\"_ _15\"></span>un <span class=\"_ _14\"></span>finanziamento <span class=\"_ _15\"></span>acceso <span class=\"_ _14\"></span>dalla Cementir Holdi<span class=\"_ _17\"></span>ng.<span class=\"_ _6\"></span> 8.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Altre attivit\u00e0<span class=\"_ _0\"></span> non corre<span class=\"_ _0\"></span>nti </span> <span class=\"_ _71\"> </span> <span class=\"_ _30\"> </span>La <span class=\"_ _1f\"> </span>voce, <span class=\"_ _19\"> </span>pari <span class=\"_ _19\"> </span>a <span class=\"_ _1f\"> </span><span class=\"ls1\">444</span> <span class=\"_ _19\"> </span>mila <span class=\"_ _19\"> </span>Euro <span class=\"_ _19\"> </span>(<span class=\"ls1\">615</span> <span class=\"_ _19\"> </span>mila <span class=\"_ _1f\"> </span>Euro <span class=\"_ _19\"> </span>al <span class=\"_ _19\"> </span>31 <span class=\"_ _19\"> </span>dicembre <span class=\"_ _19\"> </span><span class=\"ls1\">2023<span class=\"_ _6\"></span></span>)<span class=\"lsd\">, <span class=\"_ _12\"></span></span>si <span class=\"_ _1f\"> </span>riferisce principalmente a<span class=\"_ _0\"></span> crediti per deposi<span class=\"_ _0\"></span>ti cauzionali, rel<span class=\"_ _17\"></span>ativi al Gruppo Cementir H<span class=\"_ _0\"></span>olding<span class=\"_ _82\"> </span>. 9.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Imposte differi<span class=\"_ _0\"></span>te e impos<span class=\"_ _0\"></span>te correnti  </span> <span class=\"_ _5a\"> </span>Le <span class=\"_ _12\"></span>imposte <span class=\"_ _12\"></span>differite <span class=\"_ _3\"></span>sono <span class=\"_ _12\"></span>riferite <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>differenze <span class=\"_ _3\"></span>temporanee <span class=\"_ _3\"></span>t<span class=\"_ _6\"></span>ra <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>valori <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span>Bilancio <span class=\"_ _3\"></span>e <span class=\"_ _19\"> </span>i corrispondenti val<span class=\"_ _0\"></span>ori fiscal<span class=\"_ _0\"></span>mente riconosciuti.<span class=\"_ _0\"></span>   <span class=\"_ _5a\"> </span>Di seguito viene fornita<span class=\"_ _17\"></span> la movimentazione<span class=\"_ _0\"></span> delle Imposte Di<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>ferite At<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ive e Passi<span class=\"_ _0\"></span>ve: <table class=\"s w432 h2f2\" id=\"_14205260-9abc-48ef-8907-4165c527806e\"><tr><td></td><td class=\"c x2b4 y1982 w25e h101\"><div class=\"t m0 xc6 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x2b5 y1983 w433 h2d3\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Accantonamenti<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>al netto degl<span class=\"_ _17\"></span>i<span class=\"_ _82\"> </span></div></td><td class=\"c x2b6 y1983 w434 h2d3\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _82\"> </span></div></td><td class=\"c x2b7 y1982 w260 h101\"><div class=\"t m0 x3b h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f0 y1984 w25d h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Imposte diffe<span class=\"_ _0\"></span>rite attive </div></td><td></td><td class=\"c x2b8 y1985 w435 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">utilizzi a conto eco<span class=\"_ _17\"></span>nomico<span class=\"_ _82\"> </span></div></td><td class=\"c x2b9 y1985 w424 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">variazioni<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y1986 w25d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Perdite fiscali a nuo<span class=\"_ _17\"></span>vo </div></td><td class=\"c x2b4 y1986 w25e h1ed\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 76.034  </div></td><td class=\"c x22d y1986 w25f h1ed\"><div class=\"t m0 xb3 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.363  </div></td><td class=\"c x2ba y1986 wee h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (3.888)  </div></td><td class=\"c x2b7 y1986 w260 h1ed\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 73.509  </div></td></tr><tr><td class=\"c x1f0 y1987 w25d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Differenze su<span class=\"_ _0\"></span> attivit\u00e0 material<span class=\"_ _17\"></span>i </div></td><td class=\"c x2b4 y1987 w25e h1ec\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 7.359  </div></td><td></td><td class=\"c x2ba y1987 wee h1ec\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (3.165)  </div></td><td class=\"c x2b7 y1987 w260 h1ec\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 4.194  </div></td></tr><tr><td class=\"c x1f0 y1988 w25d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fondo per rischi e<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>oneri </div></td><td class=\"c x2b4 y1988 w25e h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 3.324  </div></td><td class=\"c x22d y1988 w25f h1ed\"><div class=\"t m0 x161 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">554 </span> </div></td><td class=\"c x2ba y1988 wee h1ed\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(557) </span> </div></td><td class=\"c x2b7 y1988 w260 h1ed\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 3.321  </div></td></tr><tr><td class=\"c x1f0 y1989 w25d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Svalutazione credi<span class=\"_ _17\"></span>ti </div></td><td class=\"c x2b4 y1989 w25e h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 1.036  </div></td><td class=\"c x22d y1989 w25f h1ed\"><div class=\"t m0 xff h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(115) </span> </div></td><td class=\"c x2ba y1989 wee h1ed\"><div class=\"t m0 x6a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">42 </span> </div></td><td class=\"c x2b7 y1989 w260 h1ed\"><div class=\"t m0 x70 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">963 </span> </div></td></tr><tr><td class=\"c x1f0 y198a w25d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazione mon<span class=\"_ _17\"></span>etaria IAS 29 </div></td><td class=\"c x2b4 y198a w25e h1ec\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (10.186)  </div></td><td class=\"c x22d y198a w25f h1ec\"><div class=\"t m0 x14b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (7.340)  </div></td><td class=\"c x2ba y198a wee h1ec\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 17.526  </div></td><td class=\"c x2b7 y198a w260 h1ec\"><div class=\"t m0 x56 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1f0 y198b w25d h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x2b4 y198b w25e h1ed\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 57.942  </div></td><td class=\"c x22d y198b w25f h1ed\"><div class=\"t m0 xb3 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 7.558  </div></td><td class=\"c x2ba y198b wee h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (3.975)  </div></td><td class=\"c x2b7 y198b w260 h1ed\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 61.524  </div></td></tr><tr><td class=\"c x1f0 y198c w25d h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x2b4 y198c w25e h1ed\"><div class=\"t m0 x45 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 135.508  </div></td><td class=\"c x22d y198c w25f h1ed\"><div class=\"t m0 xb3 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.020  </div></td><td class=\"c x2ba y198c wee h1ed\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 5.983  </div></td><td class=\"c x2b7 y198c w260 h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 143.510  </div></td></tr><tr><td class=\"c x1f0 y198d w25d h232\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Imposte differite pa<span class=\"_ _17\"></span>ssive </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y198e w25d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fair value attivit\u00e0<span class=\"_ _17\"></span> immat. e materiali </div></td><td class=\"c x2b4 y198e w25e h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 3.202  </div></td><td class=\"c x22d y198e w25f h1ed\"><div class=\"t m0 xff h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(127) </span> </div></td><td></td><td class=\"c x2b7 y198e w260 h1ed\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 3.075  </div></td></tr><tr><td class=\"c x1f0 y198f w25d h226\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fair value in<span class=\"_ _0\"></span>vestimenti immobi<span class=\"_ _17\"></span>li<span class=\"_ _6\"></span>ari </div></td><td class=\"c x2b4 y198f w25e h226\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 3.092  </div></td><td class=\"c x22d y198f w25f h226\"><div class=\"t m0 x14b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.356)  </div></td><td class=\"c x2ba y198f wee h226\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(211) </span> </div></td><td class=\"c x2b7 y198f w260 h226\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 1.525  </div></td></tr><tr><td class=\"c x1f0 y1990 w25d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Differenze ammor<span class=\"_ _17\"></span>tamenti contabili </div></td><td class=\"c x2b4 y1990 w25e h1ec\"><div class=\"t m0 x45 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 109.327  </div></td><td class=\"c x22d y1990 w25f h1ec\"><div class=\"t m0 x14b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (4.860)  </div></td><td class=\"c x2ba y1990 wee h1ec\"><div class=\"t m0 x3f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">743 </span> </div></td><td class=\"c x2b7 y1990 w260 h1ec\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 105.210  </div></td></tr><tr><td class=\"c x1f0 y1991 w25d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazione impian<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i </div></td><td class=\"c x2b4 y1991 w25e h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 8.354  </div></td><td class=\"c x22d y1991 w25f h1ed\"><div class=\"t m0 xb3 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 3.253  </div></td><td class=\"c x2ba y1991 wee h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (4.668)  </div></td><td class=\"c x2b7 y1991 w260 h1ed\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 6.939  </div></td></tr><tr><td class=\"c x1f0 y1992 w25d h219\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazione mon<span class=\"_ _17\"></span>etaria IAS 29 </div></td><td class=\"c x2b4 y1992 w25e h219\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 19.182  </div></td><td class=\"c x22d y1992 w25f h219\"><div class=\"t m0 x14b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (8.282)  </div></td><td class=\"c x2ba y1992 wee h219\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 11.757  </div></td><td class=\"c x2b7 y1992 w260 h219\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 22.657  </div></td></tr><tr><td class=\"c x1f0 y1993 w25d h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x2b4 y1993 w25e h1ec\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 41.391  </div></td><td class=\"c x22d y1993 w25f h1ec\"><div class=\"t m0 x161 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">269 </span> </div></td><td class=\"c x2ba y1993 wee h1ec\"><div class=\"t m0 x4a h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 1.143  </div></td><td class=\"c x2b7 y1993 w260 h1ec\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 42.803  </div></td></tr><tr><td class=\"c x1f0 y1994 w25d h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x2b4 y1994 w25e h1ed\"><div class=\"t m0 x45 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 184.548  </div></td><td class=\"c x22d y1994 w25f h1ed\"><div class=\"t m0 x14c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (11.103)  </div></td><td class=\"c x2ba y1994 wee h1ed\"><div class=\"t m0 x4a h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 8.764  </div></td><td class=\"c x2b7 y1994 w260 h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 182.209  </div></td></tr><tr><td class=\"c x1f0 y1995 w25d h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Valore netto per<span class=\"_ _0\"></span> imposte diff<span class=\"_ _0\"></span>erite </div></td><td class=\"c x2b4 y1995 w25e h219\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (49.040)  </div></td><td class=\"c x22d y1995 w25f h219\"><div class=\"t m0 x9a h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 13.123  </div></td><td class=\"c x2ba y1995 wee h219\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (2.781)  </div></td><td class=\"c x2b7 y1995 w260 h219\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (38.699)  </div></td></tr><tr><td></td><td class=\"c x2b4 y1996 w25e h101\"><div class=\"t m0 xc6 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x2b5 y1997 w433 h2d3\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Accantonamenti<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>al netto degl<span class=\"_ _17\"></span>i<span class=\"_ _82\"> </span></div></td><td class=\"c x2b6 y1997 w434 h2d3\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _82\"> </span></div></td><td class=\"c x2b7 y1996 w254 h101\"><div class=\"t m0 x3b h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1f0 y1998 w261 h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Imposte diffe<span class=\"_ _0\"></span>rite attive </div></td><td></td><td class=\"c x2b8 y1999 w435 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">utilizzi a conto eco<span class=\"_ _17\"></span>nomico<span class=\"_ _82\"> </span></div></td><td class=\"c x2b9 y1999 w424 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">variazioni<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y199a w261 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Perdite fiscali a nuo<span class=\"_ _17\"></span>vo </div></td><td class=\"c x2b4 y199a w25e h1ed\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 73.509  </div></td><td class=\"c x22d y199a w25f h1ed\"><div class=\"t m0 xb3 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.910  </div></td><td class=\"c x2ba y199a wee h1ed\"><div class=\"t m0 x3f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">342 </span> </div></td><td class=\"c x2b7 y199a w254 h1ed\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 75.761  </div></td></tr><tr><td class=\"c x1f0 y199b w261 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Differenze su<span class=\"_ _0\"></span> attivit\u00e0 material<span class=\"_ _17\"></span>i </div></td><td class=\"c x2b4 y199b w25e h1ec\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 4.194  </div></td><td class=\"c x22d y199b w25f h1ec\"><div class=\"t m0 x14b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (6.466)  </div></td><td class=\"c x2ba y199b wee h1ec\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.272  </div></td><td class=\"c x2b7 y199b w254 h1ec\"><div class=\"t m0 x56 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1f0 y199c w261 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fondo per rischi e<span class=\"_ _17\"></span> oneri </div></td><td class=\"c x2b4 y199c w25e h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 3.321  </div></td><td class=\"c x22d y199c w25f h1ed\"><div class=\"t m0 x14b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.371)  </div></td><td class=\"c x2ba y199c wee h1ed\"><div class=\"t m0 x3f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">615 </span> </div></td><td class=\"c x2b7 y199c w254 h1ed\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 2.565  </div></td></tr></table><table class=\"s w432 h2f3\" id=\"_4ec944c6-6c28-4607-a078-334e0daefad0\"><tr><td class=\"c x1f0 y199d w261 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Svalutazione credi<span class=\"_ _17\"></span>ti </div></td><td class=\"c x2b4 y199d w25e h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">963 </span> </div></td><td class=\"c x22d y199d w25f h1ed\"><div class=\"t m0 xff h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(170) </span> </div></td><td class=\"c x2ba y199d wee h1ed\"><div class=\"t m0 x3f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">118 </span> </div></td><td class=\"c x2b7 y199d w254 h1ed\"><div class=\"t m0 x70 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">911 </span> </div></td></tr><tr><td class=\"c x1f0 y199e w261 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazione mon<span class=\"_ _17\"></span>etaria IAS 29 </div></td><td class=\"c x2b4 y199e w25e h1ec\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td></td><td></td><td class=\"c x2b7 y199e w254 h1ec\"><div class=\"t m0 x56 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1f0 y199f w261 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x2b4 y199f w25e h1ed\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 61.524  </div></td><td class=\"c x22d y199f w25f h1ed\"><div class=\"t m0 x14b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (3.087)  </div></td><td class=\"c x2ba y199f wee h1ed\"><div class=\"t m0 x3f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">491 </span> </div></td><td class=\"c x2b7 y199f w254 h1ed\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 58.928  </div></td></tr><tr><td class=\"c x1f0 y19a0 w261 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x2b4 y19a0 w25e h1ed\"><div class=\"t m0 x45 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 143.510  </div></td><td class=\"c x22d y19a0 w25f h1ed\"><div class=\"t m0 x14b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (9.184)  </div></td><td class=\"c x2ba y19a0 wee h1ed\"><div class=\"t m0 x4a h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 3.838  </div></td><td class=\"c x2b7 y19a0 w254 h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 138.164  </div></td></tr><tr><td class=\"c x1f0 y19a1 w261 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Imposte diffe<span class=\"_ _0\"></span>rite passive </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y19a2 w261 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fair value attivit\u00e0<span class=\"_ _17\"></span> immat. e materiali </div></td><td class=\"c x2b4 y19a2 w25e h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 3.075  </div></td><td class=\"c x22d y19a2 w25f h1ed\"><div class=\"t m0 x14b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.048)  </div></td><td></td><td class=\"c x2b7 y19a2 w254 h1ed\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 2.027  </div></td></tr><tr><td class=\"c x1f0 y19a3 w261 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fair value in<span class=\"_ _0\"></span>vestimenti immobi<span class=\"_ _17\"></span>li<span class=\"_ _6\"></span>ari </div></td><td class=\"c x2b4 y19a3 w25e h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 1.525  </div></td><td class=\"c x22d y19a3 w25f h1ed\"><div class=\"t m0 x161 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">525 </span> </div></td><td></td><td class=\"c x2b7 y19a3 w254 h1ed\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 2.050  </div></td></tr><tr><td class=\"c x1f0 y19a4 w261 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Differenze ammor<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>amenti con<span class=\"_ _0\"></span>tabili </div></td><td class=\"c x2b4 y19a4 w25e h1ec\"><div class=\"t m0 x45 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 105.210  </div></td><td class=\"c x22d y19a4 w25f h1ec\"><div class=\"t m0 x14b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (5.689)  </div></td><td class=\"c x2ba y19a4 wee h1ec\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.129  </div></td><td class=\"c x2b7 y19a4 w254 h1ec\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 100.650  </div></td></tr><tr><td class=\"c x1f0 y19a5 w261 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazione impian<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i </div></td><td class=\"c x2b4 y19a5 w25e h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 6.939  </div></td><td class=\"c x22d y19a5 w25f h1ed\"><div class=\"t m0 xb3 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.650  </div></td><td class=\"c x2ba y19a5 wee h1ed\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(670) </span> </div></td><td class=\"c x2b7 y19a5 w254 h1ed\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 8.919  </div></td></tr><tr><td class=\"c x1f0 y19a6 w261 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazione mon<span class=\"_ _17\"></span>etaria IAS 29 </div></td><td class=\"c x2b4 y19a6 w25e h1ed\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 22.657  </div></td><td></td><td class=\"c x2ba y19a6 wee h1ed\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 9.745  </div></td><td class=\"c x2b7 y19a6 w254 h1ed\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 32.402  </div></td></tr><tr><td class=\"c x1f0 y19a7 w261 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x2b4 y19a7 w25e h1ec\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 42.803  </div></td><td class=\"c x22d y19a7 w25f h1ec\"><div class=\"t m0 xb3 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 5.967  </div></td><td class=\"c x2ba y19a7 wee h1ec\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.056  </div></td><td class=\"c x2b7 y19a7 w254 h1ec\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 50.826  </div></td></tr><tr><td class=\"c x1f0 y19a8 w261 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x2b4 y19a8 w25e h1ed\"><div class=\"t m0 x45 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 182.209  </div></td><td class=\"c x22d y19a8 w25f h1ed\"><div class=\"t m0 xb3 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 2.405  </div></td><td class=\"c x2ba y19a8 wee h1ed\"><div class=\"t m0 x38 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 12.260  </div></td><td class=\"c x2b7 y19a8 w254 h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 196.874  </div></td></tr><tr><td class=\"c x1f0 y19a9 w261 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Valore netto per<span class=\"_ _0\"></span> imposte d<span class=\"_ _0\"></span>ifferite </div></td><td class=\"c x2b4 y19a9 w25e h1ed\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (38.699)  </div></td><td class=\"c x22d y19a9 w25f h1ed\"><div class=\"t m0 x14c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (11.589)  </div></td><td class=\"c x2ba y19a9 wee h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (8.422)  </div></td><td class=\"c x2b7 y19a9 w254 h1ed\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (58.710)  </div></td></tr></table>Tenuto <span class=\"_ _16\"></span>conto <span class=\"_ _16\"></span>della <span class=\"_ _17\"></span>prese<span class=\"_ _0\"></span>nza <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>differenze<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>tempora<span class=\"_ _17\"></span>nee <span class=\"_ _17\"></span>imponibili <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>sulla <span class=\"_ _16\"></span>base <span class=\"_ _16\"></span>dei <span class=\"_ _17\"></span>piani previsionali<span class=\"_ _0\"></span>, <span class=\"_ _15\"></span>si <span class=\"_ _15\"></span>ritiene <span class=\"_ _15\"></span>che <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>Gr<span class=\"_ _6\"></span>uppo <span class=\"_ _15\"></span>avr\u00e0, <span class=\"_ _15\"></span>nel <span class=\"_ _14\"></span>corso <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>prossimi <span class=\"_ _15\"></span>esercizi<span class=\"_ _17\"></span>, <span class=\"_ _15\"></span>redditi <span class=\"_ _15\"></span>imponibili sufficienti <span class=\"_ _14\"></span>per <span class=\"_ _14\"></span>poter <span class=\"_ _14\"></span>recuperare <span class=\"_ _6\"></span>le <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _14\"></span>per <span class=\"_ _14\"></span>imposte <span class=\"_ _14\"></span>differite <span class=\"_ _14\"></span>attive <span class=\"_ _14\"></span>presenti <span class=\"_ _14\"></span>nel <span class=\"_ _14\"></span>bilancio <span class=\"_ _14\"></span>al 31 dicembre <span class=\"ls1\">2024</span>.<span class=\"_ _17\"></span> I <span class=\"_ _19\"> </span>Debiti <span class=\"_ _19\"> </span>per <span class=\"_ _1f\"> </span>imposte <span class=\"_ _19\"> </span>correnti <span class=\"_ _19\"> </span>includono <span class=\"_ _19\"></span>le <span class=\"_ _19\"> </span>imposte <span class=\"_ _19\"> </span>sul <span class=\"_ _19\"> </span>reddito <span class=\"_ _19\"> </span>maturate <span class=\"_ _12\"></span>nel <span class=\"_ _1f\"> </span>corso dell\u2019eserci<span class=\"_ _0\"></span>zio e sono pari a <span class=\"ff1\">25,2 mil<span class=\"_ _0\"></span>ioni di Euro (24,9 mil<span class=\"_ _0\"></span>ioni di Euro al 31 <span class=\"_ _17\"></span>dicembre <span class=\"ls1\">2023<span class=\"ls7\">).</span></span> </span>            <span class=\"ff7\">Le impos<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e sul redd<span class=\"_ _0\"></span>ito dell\u2019esercizi<span class=\"_ _17\"></span>o sono cos\u00ec composte:<span class=\"ff1\"> </span></span><table class=\"s w436 h2f4\" id=\"_bb4d3042-6740-483a-8e5a-c1b2214ba608\"><tr><td></td><td class=\"c x2bc y19aa w13e h1ed\"><div class=\"t m0 x2a h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x2bd y19aa w263 h1ed\"><div class=\"t m0 x38 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2be y19ab w262 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Imposte sul redd<span class=\"_ _0\"></span>ito </div></td><td class=\"c x2bc y19ab w13e h1ed\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 62.362  </div></td><td class=\"c x2bd y19ab w263 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 79.662  </div></td></tr><tr><td class=\"c x2be y19ac w262 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">IRAP </div></td><td class=\"c x2bc y19ac w13e h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.877  </div></td><td class=\"c x2bd y19ac w263 h1ec\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.292  </div></td></tr><tr><td class=\"c x2be y19ad w262 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Imposte relative<span class=\"_ _0\"></span> ad esercizi<span class=\"_ _0\"></span> preceden<span class=\"_ _0\"></span>ti </div></td><td class=\"c x2bc y19ad w13e h1ed\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (9.036)  </div></td><td class=\"c x2bd y19ad w263 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.682  </div></td></tr><tr><td class=\"c x2be y19ae w262 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Imposte corrent<span class=\"_ _17\"></span>i </div></td><td class=\"c x2bc y19ae w13e h1ed\"><div class=\"t m0 x35 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 55.202  </div></td><td class=\"c x2bd y19ae w263 h1ed\"><div class=\"t m0 x1d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 83.636  </div></td></tr><tr><td class=\"c x2be y19af w262 h236\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _0\"></span>to imposte differi<span class=\"_ _17\"></span>te passive </div></td><td class=\"c x2bc y19af w13e h236\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 16.793  </div></td><td class=\"c x2bd y19af w263 h236\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 16.491  </div></td></tr><tr><td class=\"c x2be y19b0 w262 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Utilizzo impo<span class=\"_ _0\"></span>ste differite pa<span class=\"_ _0\"></span>ssive </div></td><td class=\"c x2bc y19b0 w13e h1ed\"><div class=\"t m0 x1c h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (14.378)  </div></td><td class=\"c x2bd y19b0 w263 h1ed\"><div class=\"t m0 x52 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (34.505)  </div></td></tr><tr><td class=\"c x2be y19b1 w262 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Variazione aliquo<span class=\"_ _0\"></span>ta </div></td><td class=\"c x2bc y19b1 w13e h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(9) </span> </div></td><td class=\"c x2bd y19b1 w263 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 6.911  </div></td></tr><tr><td class=\"c x2be y19b2 w262 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Imposte diffe<span class=\"_ _0\"></span>rite passive </div></td><td class=\"c x2bc y19b2 w13e h1ec\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 2.405  </div></td><td class=\"c x2bd y19b2 w263 h1ec\"><div class=\"t m0 x52 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (11.104)  </div></td></tr><tr><td class=\"c x2be y19b3 w262 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Accertamento i<span class=\"_ _0\"></span>mposte differi<span class=\"_ _0\"></span>te attive </div></td><td class=\"c x2bc y19b3 w13e h1ed\"><div class=\"t m0 x1c h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (10.546)  </div></td><td class=\"c x2bd y19b3 w263 h1ed\"><div class=\"t m0 x3b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (7.862)  </div></td></tr><tr><td class=\"c x2be y19b4 w262 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Utilizzo impo<span class=\"_ _0\"></span>ste differite att<span class=\"_ _0\"></span>ive </div></td><td class=\"c x2bc y19b4 w13e h1ed\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 19.730  </div></td><td class=\"c x2bd y19b4 w263 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 6.405  </div></td></tr><tr><td class=\"c x2be y19b5 w262 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Variazione aliquo<span class=\"_ _0\"></span>ta </div></td><td class=\"c x2bc y19b5 w13e h1ec\"><div class=\"t m0 x70 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2bd y19b5 w263 h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(562) </span> </div></td></tr><tr><td class=\"c x2be y19b6 w262 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Imposte diffe<span class=\"_ _0\"></span>rite attive </div></td><td class=\"c x2bc y19b6 w13e h1ed\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 9.184  </div></td><td class=\"c x2bd y19b6 w263 h1ed\"><div class=\"t m0 x3b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (2.019)  </div></td></tr><tr><td class=\"c x2be y19b7 w262 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale imposte<span class=\"_ _17\"></span> </div></td><td class=\"c x2bc y19b7 w13e h1ed\"><div class=\"t m0 x35 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 66.792  </div></td><td class=\"c x2bd y19b7 w263 h1ed\"><div class=\"t m0 x1d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 70.513  </div></td></tr><tr><td class=\"c x2be y19b8 w262 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Totale imposta IRE<span class=\"_ _17\"></span>S corrente e differita </div></td><td class=\"c x2bc y19b8 w13e h1ed\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 74.115  </div></td><td class=\"c x2bd y19b8 w263 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 66.501  </div></td></tr><tr><td class=\"c x2be y19b9 w262 h219\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Totale imposta IRA<span class=\"_ _17\"></span>P corrente e differita </div></td><td class=\"c x2bc y19b9 w13e h219\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.713  </div></td><td class=\"c x2bd y19b9 w263 h219\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.331  </div></td></tr><tr><td class=\"c x2be y19ba w262 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Imposte relative<span class=\"_ _0\"></span> ad esercizi<span class=\"_ _0\"></span> preceden<span class=\"_ _0\"></span>ti </div></td><td class=\"c x2bc y19ba w13e h1ec\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (9.036)  </div></td><td class=\"c x2bd y19ba w263 h1ec\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.682  </div></td></tr><tr><td class=\"c x2be y19bb w262 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale imposte<span class=\"_ _17\"></span> </div></td><td class=\"c x2bc y19bb w13e h1ed\"><div class=\"t m0 x35 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 66.792  </div></td><td class=\"c x2bd y19bb w263 h1ed\"><div class=\"t m0 x1d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 70.513  </div></td></tr></table>L\u2019analisi<span class=\"_ _0\"></span> della differenza tra ali<span class=\"_ _17\"></span>quota <span class=\"_ _6\"></span>fiscale<span class=\"_ _0\"></span> IRES effettiva e quel<span class=\"_ _17\"></span>la teorica \u00e8 la seguente:<span class=\"ff1\"> </span><table class=\"s w437 h2f5\" id=\"_968860fb-8812-41eb-85d6-0e35419f7ed5\"><tr><td></td><td></td><td class=\"c x2bf y19bc w265 h2e\"><div class=\"t m0 x7 h103 y1287 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x2c0 y19bc w266 h2e\"><div class=\"t m0 x19 h103 y1287 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x2c1 y19bd w263 h10a\"><div class=\"t m0 x26 h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\">Imponibile </div></td><td class=\"c x2bf y19bd w265 h10a\"><div class=\"t m0 x1c h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\">Imposta </div></td><td class=\"c x2c2 y19be w438 h2d9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">aliquota<span class=\"_ _82\"> </span></div></td><td class=\"c x25e y19bd w221 h10a\"><div class=\"t m0 x1b h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\">Imponibile </div></td><td class=\"c x2c0 y19bd w266 h10a\"><div class=\"t m0 xf h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\">Imposta </div></td><td class=\"c x27e y19be w438 h2d9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">aliquota<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x2c2 y19bf w439 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">effettiva<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x27e y19bf w439 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">effettiva<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y19c0 w264 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Risultato ante<span class=\"_ _0\"></span> imposte </div></td><td class=\"c x2c1 y19c0 w263 h1ec\"><div class=\"t m0 x7 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 324.334  </div></td><td class=\"c x2bf y19c0 w265 h1ec\"><div class=\"t m0 x1d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 77.840  </div></td><td class=\"c x2c3 y19c0 w263 h1ec\"><div class=\"t m0 x28 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">24,0% </div></td><td class=\"c x25e y19c0 w221 h1ec\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 332.100  </div></td><td class=\"c x2c0 y19c0 w266 h1ec\"><div class=\"t m0 xc7 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 79.704  </div></td><td class=\"c x212 y19c0 w200 h1ec\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">24,0% </div></td></tr><tr><td class=\"c x1bf y19c1 w43a h2d5\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Differenze permane<span class=\"_ _17\"></span>nti in aumento<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y19c2 w43b h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">(diminuzione):<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y19c3 w264 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Dividendi </div></td><td></td><td class=\"c x2bf y19c3 w265 h1ec\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (10.923)  </div></td><td></td><td></td><td class=\"c x2c0 y19c3 w266 h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (10.279)  </div></td><td></td></tr><tr><td class=\"c x1f0 y19c4 w264 h219\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Risultato valuta<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>ione ad<span class=\"_ _0\"></span> equity </div></td><td></td><td class=\"c x2bf y19c4 w265 h219\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(246) </span> </div></td><td></td><td></td><td class=\"c x2c0 y19c4 w266 h219\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.050)  </div></td><td></td></tr><tr><td class=\"c x1f0 y19c5 w264 h3d\"><div class=\"t m0 x1b h43 y109 ff1 fs8 fc0 sc0 ls0 ws0\">Plusvalenza da <span class=\"_ _0\"></span>vendita partecipaz<span class=\"_ _17\"></span>ioni </div></td><td></td><td></td><td></td><td></td><td class=\"c x2c0 y19c5 w266 h3d\"><div class=\"t m0 x26 h43 y109 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.732)  </div></td><td></td></tr><tr><td class=\"c x1f0 y19c6 w264 h3d\"><div class=\"t m0 x1b h43 y121 ff1 fs8 fc0 sc0 ls0 ws0\">Fair value partec<span class=\"_ _0\"></span>ipazioni </div></td><td></td><td></td><td></td><td></td><td class=\"c x2c0 y19c6 w266 h3d\"><div class=\"t m0 x26 h43 y121 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.233)  </div></td><td></td></tr><tr><td class=\"c x1f0 y19c7 w264 h219\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Adeguamento al<span class=\"_ _0\"></span>iquota </div></td><td></td><td class=\"c x2bf y19c7 w265 h219\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(9) </span> </div></td><td></td><td></td><td class=\"c x2c0 y19c7 w266 h219\"><div class=\"t m0 x45 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 6.348  </div></td><td></td></tr><tr><td class=\"c x1f0 y19c8 w264 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altre variazioni per<span class=\"_ _17\"></span>manenti </div></td><td></td><td class=\"c x2bf y19c8 w265 h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.453  </div></td><td></td><td></td><td class=\"c x2c0 y19c8 w266 h1ed\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (5.258)  </div></td><td></td></tr><tr><td class=\"c x1f0 y19c9 w264 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale Ires corrente<span class=\"_ _17\"></span> e differita </div></td><td></td><td class=\"c x2bf y19c9 w265 h1ec\"><div class=\"t m0 x1d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 74.115  </div></td><td class=\"c x2c3 y19c9 w263 h1ec\"><div class=\"t m0 x28 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">22,9% </div></td><td></td><td class=\"c x2c0 y19c9 w266 h1ec\"><div class=\"t m0 xc7 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 66.500  </div></td><td class=\"c x212 y19c9 w200 h1ec\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">18,1% </div></td></tr></table>10.<span class=\"ls0\"> <span class=\"_ _17\"></span>Rimanenze  </span>Il valore delle rimanen<span class=\"_ _0\"></span>ze \u00e8 dettagli<span class=\"_ _17\"></span>ato <span class=\"_ _6\"></span>come seg<span class=\"_ _0\"></span>ue: <table class=\"s w43c h2f6\" id=\"_2aece04f-2d04-405a-8ee4-b49ebce33746\"><tr><td></td><td class=\"c x2c4 y19ca w1d0 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x2c5 y19ca w269 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1bf y19cb w43d h2ce\"><div class=\"t m0 x1b7 h2 y1828 ff1 fs0 fc0 sc0 ls0 ws0\">Materie prime, sussidiarie e di</div></td><td class=\"c x2c4 y19cc w1d0 h50\"><div class=\"t m0 x1c h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\"> 116.236  </div></td><td class=\"c x2c5 y19cc w269 h50\"><div class=\"t m0 x1c h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\"> 123.218  </div></td></tr><tr><td class=\"c x1bf y1871 w43e h2a2\"><div class=\"t m0 x1b7 h2 y1794 ff1 fs0 fc0 sc0 ls0 ws0\">consumo<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y19cd w268 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Immobili destinati alla vendita </div></td><td class=\"c x2c4 y19cd w1d0 h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">121 </span> </div></td><td class=\"c x2c5 y19cd w269 h3d\"><div class=\"t m0 x2b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">518 </span> </div></td></tr><tr><td class=\"c x1f0 y19ce w268 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Semilavorati, prodotti finiti e merci </div></td><td class=\"c x2c4 y19ce w1d0 h3d\"><div class=\"t m0 x1c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 114.760  </div></td><td class=\"c x2c5 y19ce w269 h3d\"><div class=\"t m0 x1c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 110.628  </div></td></tr><tr><td class=\"c x1f0 y19cf w268 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Acconti per magazzino </div></td><td class=\"c x2c4 y19cf w1d0 h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">617 </span> </div></td><td class=\"c x2c5 y19cf w269 h3d\"><div class=\"t m0 x2b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">593 </span> </div></td></tr><tr><td class=\"c x1f0 y18d0 w268 h40\"><div class=\"t m0 x1b h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">Totale Rimanenze </div></td><td class=\"c x2c4 y18d0 w1d0 h40\"><div class=\"t m0 x1c h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> 231.734  </div></td><td class=\"c x2c5 y18d0 w269 h40\"><div class=\"t m0 x1c h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> 234.957  </div></td></tr></table>Le <span class=\"_ _15\"></span>diverse <span class=\"_ _15\"></span>categorie <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>rimanenze <span class=\"_ _15\"></span>sono <span class=\"_ _15\"></span>variate <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>conseguenza <span class=\"_ _15\"></span>dell\u2019andamento<span class=\"_ _17\"></span> dei <span class=\"_ _17\"></span>processi di<span class=\"_ _17\"></span> produzi<span class=\"_ _17\"></span>one <span class=\"_ _0\"></span>e <span class=\"_ _17\"></span>di vendi<span class=\"_ _0\"></span>ta, <span class=\"_ _17\"></span>dei <span class=\"_ _17\"></span>costi <span class=\"_ _0\"></span>dell<span class=\"_ _0\"></span>e <span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>aterie <span class=\"_ _17\"></span>prime <span class=\"_ _17\"></span>usate <span class=\"_ _17\"></span>per l<span class=\"_ _17\"></span>a produzione,<span class=\"_ _0\"></span> nonch\u00e9 dei tassi di ca<span class=\"_ _17\"></span>mbio utilizzati per la conve<span class=\"_ _17\"></span>rsione dei bilanci esteri<span class=\"_ _0\"></span>. Si precisa <span class=\"_ _17\"></span>che, la varia<span class=\"_ _0\"></span>zione di <span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>aterie<span class=\"_ _17\"></span> prime, sussi<span class=\"_ _17\"></span>diarie e di consu<span class=\"_ _17\"></span>mo, negativa pe<span class=\"_ _0\"></span>r 11.107 <span class=\"_ _19\"> </span>migliaia <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>Euro <span class=\"_ _1f\"> </span>(positiva <span class=\"_ _1f\"> </span>per <span class=\"_ _19\"> </span><span class=\"ls1\">117</span> <span class=\"_ _1f\"> </span>migliaia <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>Euro <span class=\"_ _1f\"> </span>nel <span class=\"_ _19\"> </span>2023), <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _1f\"> </span>rilevata <span class=\"_ _1f\"> </span>a <span class=\"_ _19\"> </span>conto economico <span class=\"_ _1f\"> </span>nella <span class=\"_ _21\"> </span>voce <span class=\"_ _21\"> </span>\u201cCosti <span class=\"_ _21\"> </span>per <span class=\"_ _21\"> </span>materie <span class=\"_ _21\"> </span>prime\u201d. <span class=\"_ _21\"> </span>La <span class=\"_ _1f\"> </span>variazione <span class=\"_ _21\"> </span>dei <span class=\"_ _21\"> </span>prodotti <span class=\"_ _21\"> </span>in <span class=\"_ _21\"> </span>corso <span class=\"_ _21\"> </span>di lavorazione <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>prodotti <span class=\"_ _14\"></span>finiti <span class=\"_ _14\"></span>rilevata <span class=\"_ _15\"></span>a <span class=\"_ _14\"></span>conto <span class=\"_ _15\"></span>econo<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ico <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _3\"></span>negativa <span class=\"_ _14\"></span>per <span class=\"_ _15\"></span>887 <span class=\"_ _14\"></span>migliaia <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>Euro (positiva per 11<span class=\"_ _0\"></span>.<span class=\"ls1\">288</span> migliaia di Euro <span class=\"ls1\">nel</span> 202<span class=\"_ _0\"></span>3).  Si <span class=\"_ _8\"> </span>precisa <span class=\"_ _8\"> </span>che <span class=\"_ _21\"> </span>il  valore <span class=\"_ _21\"> </span>netto  di <span class=\"_ _21\"> </span>realizzo  del<span class=\"_ _0\"></span>le  ri<span class=\"_ _17\"></span>manenze  \u00e8 <span class=\"_ _21\"> </span>superiore  al<span class=\"_ _0\"></span>  valo<span class=\"_ _17\"></span>re contabile. 11.<span class=\"ls0\"> <span class=\"_ _17\"></span>Attivit\u00e0 e Passivit\u00e0 deri<span class=\"_ _0\"></span>vanti derivanti da<span class=\"_ _0\"></span> contratto </span>La <span class=\"_ _19\"> </span>voce, <span class=\"_ _1f\"> </span>pari <span class=\"_ _19\"> </span>a <span class=\"_ _1f\"> </span><span class=\"ls1\">43</span>,6 <span class=\"_ _19\"> </span>milioni <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>Euro <span class=\"_ _1f\"> </span>(30,6 <span class=\"_ _19\"> </span>milioni <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>Euro <span class=\"_ _1f\"> </span>al <span class=\"_ _19\"> </span>31 <span class=\"_ _1f\"> </span>dicembre <span class=\"_ _19\"> </span>2023)<span class=\"ls13\">, </span>rappresenta<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>l\u2019ammontare<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>lordo <span class=\"_ _17\"></span>dovuto <span class=\"_ _6d\"></span>dai <span class=\"_ _17\"></span>clienti <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>i <span class=\"_ _17\"></span>contratti<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>relativi <span class=\"_ _16\"></span>alle <span class=\"_ _16\"></span>commesse <span class=\"_ _16\"></span>in <span class=\"_ _16\"></span>corso per <span class=\"_ _19\"> </span>i <span class=\"_ _19\"> </span>quali <span class=\"_ _19\"></span>i <span class=\"_ _12\"></span>costi <span class=\"_ _1f\"> </span>sostenuti, <span class=\"_ _19\"></span>pi\u00f9 <span class=\"_ _12\"></span>i <span class=\"_ _19\"> </span>margini <span class=\"_ _19\"> </span>rilevati <span class=\"_ _19\"> </span>(meno <span class=\"_ _12\"></span>le <span class=\"_ _19\"> </span>perdite <span class=\"_ _19\"> </span>rilevate), <span class=\"_ _19\"> </span>eccedono <span class=\"_ _19\"></span>la<span class=\"_ _17\"></span> fatturazione <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>avanzamento <span class=\"_ _16\"></span>lavori. <span class=\"_ _16\"></span>Gli <span class=\"_ _17\"></span>acconti <span class=\"_ _16\"></span>ricevuti <span class=\"_ _16\"></span>per <span class=\"_ _17\"></span>tali <span class=\"_ _16\"></span>commesse, <span class=\"_ _16\"></span>pari <span class=\"_ _16\"></span>a <span class=\"_ _17\"></span>1<span class=\"_ _6\"></span>86,3 <span class=\"_ _16\"></span>milioni di Euro al 31 dicemb<span class=\"_ _17\"></span>re 2024 sono classificati tra le passi<span class=\"_ _17\"></span>vit\u00e0 derivanti dal contra<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>to. Al <span class=\"_ _6\"></span>31 <span class=\"_ _14\"></span>dicembre <span class=\"_ _6\"></span>2024 <span class=\"_ _14\"></span>i <span class=\"_ _6\"></span>lavori <span class=\"_ _6\"></span>in <span class=\"_ _14\"></span>corso <span class=\"_ _6\"></span>riguardano <span class=\"_ _6\"></span>principalmente <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>relative <span class=\"_ _6\"></span>ai cantieri <span class=\"_ _15\"></span>della<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>linea <span class=\"_ _15\"></span>Metropol<span class=\"_ _0\"></span>itana <span class=\"_ _15\"></span>Catanzaro-Cata<span class=\"_ _17\"></span>nzaro <span class=\"_ _15\"></span>Lido, <span class=\"_ _15\"></span>della <span class=\"_ _14\"></span>Metropolitana <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>Napoli, Linea 1 e 6 e della Li<span class=\"_ _0\"></span>nea C dell<span class=\"_ _0\"></span>a Metropolitana<span class=\"_ _0\"></span> di Roma.  In relazi<span class=\"_ _0\"></span>one al<span class=\"_ _17\"></span>le commesse <span class=\"_ _17\"></span>in corso <span class=\"_ _17\"></span>i costi <span class=\"_ _17\"></span>sostenuti <span class=\"_ _17\"></span>ad oggi <span class=\"_ _17\"></span>ammontano a<span class=\"_ _17\"></span> circa <span class=\"_ _17\"></span>1,5<span class=\"_ _6\"></span>3 miliardi di Euro ed<span class=\"_ _0\"></span> i relativi margini a<span class=\"_ _17\"></span> 130,2<span class=\"_ _6\"></span>1 mil<span class=\"_ _0\"></span>ioni di Euro. 12.<span class=\"ls0\"> <span class=\"_ _17\"></span>Crediti commerciali </span>La voce \u00e8 cos\u00ec compos<span class=\"_ _17\"></span>ta: <table class=\"s w43f h2f7\" id=\"_3ffa4b30-b3ed-46a2-8925-e9ef0d525e69\"><tr><td></td><td class=\"c x278 y19d0 w26b h1ed\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x2c6 y19d0 w13f h1ed\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f0 y19d1 w22b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Crediti verso <span class=\"_ _0\"></span>clienti </div></td><td class=\"c x278 y19d1 w26b h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">308.742  </div></td><td class=\"c x2c6 y19d1 w13f h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">260.316  </div></td></tr><tr><td class=\"c x1f0 y19d2 w22b h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fondo svalutazione<span class=\"_ _17\"></span> crediti verso clienti </div></td><td class=\"c x278 y19d2 w26b h1ec\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (32.800)  </div></td><td class=\"c x2c6 y19d2 w13f h1ec\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (33.805)  </div></td></tr><tr><td class=\"c x1f0 y19d3 w22b h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Crediti verso cl<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>enti </div></td><td class=\"c x278 y19d3 w26b h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">275.941  </div></td><td class=\"c x2c6 y19d3 w13f h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">226.511  </div></td></tr><tr><td class=\"c x1f0 y1855 w22b h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Crediti verso impr<span class=\"_ _17\"></span>ese correlate </div></td><td class=\"c x278 y1855 w26b h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">53.548  </div></td><td class=\"c x2c6 y1855 w13f h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">57.151  </div></td></tr><tr><td class=\"c x1f0 y19d4 w22b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Anticipi a forni<span class=\"_ _0\"></span>tori </div></td><td class=\"c x278 y19d4 w26b h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.173  </div></td><td class=\"c x2c6 y19d4 w13f h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">4.495  </div></td></tr><tr><td class=\"c x1f0 y19d5 w22b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Crediti verso <span class=\"_ _0\"></span>clienti &gt; 12 mesi </div></td><td class=\"c x278 y19d5 w26b h1ed\"><div class=\"t m0 x70 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">272 <span class=\"ls0\"> </span></div></td><td class=\"c x2c6 y19d5 w13f h1ed\"><div class=\"t m0 x70 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">428 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1858 w22b h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale crediti<span class=\"_ _0\"></span> commerciali </div></td><td class=\"c x278 y1858 w26b h1ec\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">331.935  </div></td><td class=\"c x2c6 y1858 w13f h1ec\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">288.585  </div></td></tr></table> <span class=\"_ _71\"> </span> <span class=\"_ _30\"> </span><span class=\"lsd\">I </span>crediti <span class=\"_ _0\"></span>commercial<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span> son<span class=\"_ _0\"></span>o originati<span class=\"_ _17\"></span> da transazioni<span class=\"_ _17\"></span> commerciali <span class=\"_ _0\"></span>per le<span class=\"_ _17\"></span> vendite di <span class=\"_ _17\"></span>beni e<span class=\"_ _17\"></span> di <span class=\"_ _16\"></span>servizi <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>non <span class=\"_ _16\"></span>presentano <span class=\"_ _16\"></span>concentrazioni <span class=\"_ _16\"></span>significative<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>rischio <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>credito. <span class=\"_ _16\"></span>Il <span class=\"_ _17\"></span>valore <span class=\"_ _17\"></span>dei <span class=\"_ _16\"></span>crediti commerciali <span class=\"_ _6d\"></span>\u00e8 <span class=\"_ _17\"></span>rappresentativo<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>del <span class=\"_ _16\"></span>loro <span class=\"_ _16\"></span>fair <span class=\"_ _16\"></span>value.<span class=\"_ _6\"></span><span class=\"ff5 fs5\"> <span class=\"_ _16\"></span><span class=\"ff7 fs7\">L\u2019incremento <span class=\"_ _6d\"></span>dei <span class=\"_ _16\"></span>crediti <span class=\"_ _16\"></span>commerciali<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>rispetto </span></span>al <span class=\"_ _19\"> </span>31 <span class=\"_ _19\"> </span>dicembre <span class=\"_ _19\"> </span>2023 <span class=\"_ _12\"> </span>\u00e8 <span class=\"_ _19\"> </span>riconducibile <span class=\"_ _12\"> </span>principalmente <span class=\"_ _19\"> </span>ad <span class=\"_ _19\"> </span>un <span class=\"_ _19\"> </span>aumento <span class=\"_ _12\"> </span>dei <span class=\"_ _19\"> </span>ricavi <span class=\"_ _19\"> </span>dell\u2019<span class=\"_ _0\"></span>ultimo periodo.  <span class=\"_ _71\"> </span> <span class=\"_ _30\"> </span>I<span class=\"_ _6\"></span> crediti ve<span class=\"_ _0\"></span>rso clienti son<span class=\"_ _17\"></span>o imputabili a<span class=\"ls9\">i <span class=\"_ _6\"></span></span>seguenti <span class=\"_ _0\"></span>Gruppi: <table class=\"s w440 h2f8\" id=\"_09bec5fd-17d8-4cd4-9e63-f1b344b7f8e8\"><tr><td></td><td class=\"c x287 y19d6 w104 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x2c7 y19d6 w221 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f0 y19d7 w26c h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Gruppo Cemen<span class=\"_ _0\"></span>tir </div></td><td class=\"c x287 y19d7 w104 h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">180.170  </div></td><td class=\"c x2c7 y19d7 w221 h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">161.525  </div></td></tr><tr><td class=\"c x1f0 y19d8 w26c h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Gruppo Caltagiro<span class=\"_ _17\"></span>ne Editore </div></td><td class=\"c x287 y19d8 w104 h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">39.218  </div></td><td class=\"c x2c7 y19d8 w221 h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">35.828  </div></td></tr><tr><td class=\"c x1f0 y19d9 w26c h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Gruppo Vianini La<span class=\"_ _17\"></span>v<span class=\"_ _6\"></span>ori </div></td><td class=\"c x287 y19d9 w104 h1ec\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">53.412  </div></td><td class=\"c x2c7 y19d9 w221 h1ec\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">26.522  </div></td></tr><tr><td class=\"c x1f0 y19da w26c h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altre societ\u00e0 </div></td><td class=\"c x287 y19da w104 h1ed\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3.142 </div></td><td class=\"c x2c7 y19da w221 h1ed\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.636  </div></td></tr><tr><td class=\"c x1f0 y19db w26c h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale crediti<span class=\"_ _0\"></span> verso clienti<span class=\"_ _17\"></span> </div></td><td class=\"c x287 y19db w104 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">275.941<span class=\"ls0\">  </span></div></td><td class=\"c x2c7 y19db w221 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">226.511  </div></td></tr></table> <span class=\"_ _71\"> </span> <span class=\"_ _30\"> </span>Non esistono crediti con esi<span class=\"_ _0\"></span>gibilit\u00e0 oltre il qui<span class=\"_ _0\"></span>nto esercizio.  <span class=\"_ _25\"> </span>Nella <span class=\"_ _16\"></span>seguente <span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>abella <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _0\"></span>fornito <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>dettaglio <span class=\"_ _17\"></span>dei <span class=\"_ _17\"></span>crediti <span class=\"_ _17\"></span>commerciali <span class=\"_ _16\"></span>per <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>asce <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>scaduto al 31 dicembre <span class=\"ls1\">2023</span> ed <span class=\"_ _17\"></span>al 31 dicembre <span class=\"ls1\">2024</span>. <table class=\"s w441 h2f9\" id=\"_8dfb0ec4-dac7-45c5-a743-aa1c00cc24e3\"><tr><td></td><td class=\"c x2c9 y19dc w102 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x2ca y19dc w221 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x2cb y19dd w26d h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">A scadere </div></td><td class=\"c x2c9 y19dd w102 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">241.531  </div></td><td class=\"c x2ca y19dd w221 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">190.401  </div></td></tr><tr><td class=\"c x2cb y19de w26d h219\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1-30 gg </div></td><td class=\"c x2c9 y19de w102 h219\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">29.096  </div></td><td class=\"c x2ca y19de w221 h219\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">17.976  </div></td></tr><tr><td class=\"c x2cb y19df w26d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">30<span class=\"ls0\">-60 gg</span><span class=\"ls0\"> </span></div></td><td class=\"c x2c9 y19df w102 h1ec\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">5.729  </div></td><td class=\"c x2ca y19df w221 h1ec\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">7.757  </div></td></tr><tr><td class=\"c x2cb y19e0 w26d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">60<span class=\"ls0\">-90 gg</span><span class=\"ls0\"> </span></div></td><td class=\"c x2c9 y19e0 w102 h1ed\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">4.555  </div></td><td class=\"c x2ca y19e0 w221 h1ed\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.500  </div></td></tr><tr><td class=\"c x2cb y19e1 w26d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">oltre 90 gg </div></td><td class=\"c x2c9 y19e1 w102 h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">27.831  </div></td><td class=\"c x2ca y19e1 w221 h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">42.683  </div></td></tr><tr><td class=\"c x2cb y19e2 w26d h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Scaduto </div></td><td class=\"c x2c9 y19e2 w102 h1ec\"><div class=\"t m0 x22 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">67.211  </div></td><td class=\"c x2ca y19e2 w221 h1ec\"><div class=\"t m0 x22 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">69.915  </div></td></tr><tr><td class=\"c x2cb y19e3 w26d h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale Valore Lor<span class=\"_ _17\"></span>do </div></td><td class=\"c x2c9 y19e3 w102 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">308.742  </div></td><td class=\"c x2ca y19e3 w221 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">260.316  </div></td></tr><tr><td class=\"c x2cb y19e4 w26d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fondo svalutazione<span class=\"_ _17\"></span> crediti verso clienti </div></td><td class=\"c x2c9 y19e4 w102 h1ec\"><div class=\"t m0 x49 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (32.800)  </div></td><td class=\"c x2ca y19e4 w221 h1ec\"><div class=\"t m0 x49 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (33.805)  </div></td></tr><tr><td class=\"c x2cb y19e5 w26d h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Crediti verso cl<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>enti </div></td><td class=\"c x2c9 y19e5 w102 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">275.942  </div></td><td class=\"c x2ca y19e5 w221 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">226.511  </div></td></tr></table>13.<span class=\"ls0\"> <span class=\"_ _17\"></span>Attivit\u00e0 finanziarie cor<span class=\"_ _17\"></span>renti </span><table class=\"s w442 h2fa\" id=\"_7a18f289-38a1-4dd1-bff9-fa1926fdafd2\"><tr><td></td><td class=\"c x25c y19e6 w26f h1ec\"><div class=\"t m0 xc7 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x2cc y19e6 w221 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f0 y19e7 w26e h219\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie verso terzi </div></td><td class=\"c x25c y19e7 w26f h219\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">16.955 </div></td><td class=\"c x2cc y19e7 w221 h219\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3.389 </div></td></tr><tr><td class=\"c x1f0 y19e8 w26e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Titoli di stato e inve<span class=\"_ _17\"></span>s<span class=\"_ _6\"></span>timenti a bre<span class=\"_ _17\"></span>ve termine </div></td><td class=\"c x25c y19e8 w26f h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">61.210 </div></td><td class=\"c x2cc y19e8 w221 h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">68.220 </div></td></tr><tr><td class=\"c x1f0 y19e9 w26e h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Crediti finanziari <span class=\"_ _17\"></span>v<span class=\"_ _6\"></span>erso <span class=\"_ _0\"></span>correlate </div></td><td class=\"c x25c y19e9 w26f h1ec\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">156.475 </div></td><td class=\"c x2cc y19e9 w221 h1ec\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">35.086 </div></td></tr><tr><td class=\"c x1f0 y19ea w26e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Risconti per co<span class=\"_ _17\"></span>s<span class=\"_ _6\"></span>ti anticipa<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i su commis<span class=\"_ _0\"></span>sioni e intere<span class=\"_ _0\"></span>ssi passivi </div></td><td class=\"c x25c y19ea w26f h1ed\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.069 </div></td><td class=\"c x2cc y19ea w221 h1ed\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.415 </div></td></tr><tr><td class=\"c x1f0 y19eb w26e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Strumenti deri<span class=\"_ _0\"></span>vati </div></td><td class=\"c x25c y19eb w26f h1ed\"><div class=\"t m0 x41 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2cc y19eb w221 h1ed\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">5.539 </div></td></tr><tr><td class=\"c x1f0 y19ec w26e h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x25c y19ec w26f h1ec\"><div class=\"t m0 x24 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">236.709 </div></td><td class=\"c x2cc y19ec w221 h1ec\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">113.649 </div></td></tr></table>Le <span class=\"_ _1c\"> </span>attivit\u00e0  finanziarie <span class=\"_ _1c\"> </span>verso <span class=\"_ _1c\"> </span>le <span class=\"_ _1c\"> </span>imprese<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span>correlate  sono <span class=\"_ _1c\"> </span>principalmente  riferibili  a finanziamenti <span class=\"_ _1f\"> </span>rimborsabi<span class=\"_ _17\"></span>li <span class=\"_ _21\"> </span>a <span class=\"_ _1f\"> </span>r<span class=\"_ _6\"></span>ichiesta<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>del <span class=\"_ _1f\"> </span>f<span class=\"_ _6\"></span>inanziatore<span class=\"_ _0\"></span>, <span class=\"_ _21\"> </span>erogati<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>nei <span class=\"_ _21\"> </span>confronti <span class=\"_ _1f\"> </span>delle <span class=\"_ _1f\"> </span>Societ\u00e0 partecipate a <span class=\"_ _14\"></span>sostegno <span class=\"_ _6\"></span>dei loro <span class=\"_ _6\"></span>investimenti <span class=\"_ _6\"></span>finanziari ed <span class=\"_ _14\"></span>operativit\u00e0. <span class=\"_ _6\"></span>L\u2019es<span class=\"_ _0\"></span>pos<span class=\"_ _6\"></span><span class=\"ff1\">izione \u00e8 <span class=\"_ _14\"></span>riferita </span>principalmente  ai <span class=\"_ _21\"> </span>crediti  della  cont<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ollata  Vi<span class=\"_ _0\"></span>anini  Lavori <span class=\"_ _8\"> </span>SpA  ve<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>so  l<span class=\"_ _0\"></span>e  societ\u00e0  con<span class=\"_ _0\"></span>sortili collegate. Il <span class=\"_ _15\"></span>valore <span class=\"_ _14\"></span>iscritto <span class=\"_ _14\"></span>in <span class=\"_ _15\"></span>bilancio <span class=\"_ _14\"></span>relativo <span class=\"_ _15\"></span>ai <span class=\"_ _14\"></span>Titoli <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>stato <span class=\"_ _15\"></span>e <span class=\"_ _14\"></span>investimenti <span class=\"_ _14\"></span>a <span class=\"_ _15\"></span>breve <span class=\"_ _14\"></span>termine <span class=\"_ _15\"></span>\u00e8 rappresentativo<span class=\"_ _0\"></span> del loro fair value<span class=\"_ _0\"></span>.<span class=\"_ _82\"> </span>14.<span class=\"ls0\"> <span class=\"_ _17\"></span>Attivit\u00e0 per imposte co<span class=\"_ _17\"></span>rrenti </span>La voce, <span class=\"_ _6\"></span>pari a circa <span class=\"_ _6\"></span>15,8 milioni di Euro (7,2<span class=\"_ _6\"></span> milioni di Euro al <span class=\"_ _6\"></span>31 dicembre <span class=\"ls1\">2023</span>)<span class=\"lsd\">, <span class=\"_ _6\"></span></span>\u00e8 costituita principal<span class=\"_ _0\"></span>mente d<span class=\"ff7\">ai crediti ve<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>so l\u2019Erario pe<span class=\"_ _0\"></span>r gli acconti versati<span class=\"ff1\"> <span class=\"ls1\">e </span>da imposte<span class=\"_ _0\"></span> chieste </span></span>a rimborso da alcune <span class=\"_ _17\"></span>societ\u00e0 controllate. 15.<span class=\"ls0\"> <span class=\"_ _17\"></span>Altre attivit\u00e0 correnti </span>La voce \u00e8 cos\u00ec compos<span class=\"_ _17\"></span>ta: <table class=\"s w443 h2fb\" id=\"_f8a01a81-e41b-41a1-85b1-060e3a0f1e86\"><tr><td></td><td class=\"c x2cd y19ed w24f h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x2ce y19ed w239 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f0 y19ee w271 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Crediti verso il personale </div></td><td class=\"c x2cd y19ee w24f h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.417  </div></td><td class=\"c x2ce y19ee w239 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 lse ws0\">902 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y19ef w271 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Crediti verso imprese correlate </div></td><td class=\"c x2cd y19ef w24f h40\"><div class=\"t m0 x28 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">1.571  </div></td><td class=\"c x2ce y19ef w239 h40\"><div class=\"t m0 x25 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">67 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y19f0 w271 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Crediti per IVA </div></td><td class=\"c x2cd y19f0 w24f h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">14.037  </div></td><td class=\"c x2ce y19f0 w239 h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">8.174  </div></td></tr><tr><td class=\"c x1f0 y19f1 w271 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Crediti verso altri </div></td><td class=\"c x2cd y19f1 w24f h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">19.138  </div></td><td class=\"c x2ce y19f1 w239 h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">11.532  </div></td></tr><tr><td class=\"c x1f0 y19f2 w271 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Ratei attivi  </div></td><td class=\"c x2cd y19f2 w24f h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 lse ws0\">565 <span class=\"ls0\"> </span></div></td><td class=\"c x2ce y19f2 w239 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 lse ws0\">342 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y19f3 w271 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Risconti attivi </div></td><td class=\"c x2cd y19f3 w24f h40\"><div class=\"t m0 x28 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">6.663  </div></td><td class=\"c x2ce y19f3 w239 h40\"><div class=\"t m0 x28 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">7.857  </div></td></tr><tr><td class=\"c x1f0 y19f4 w271 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale altre attivit\u00e0  </div></td><td class=\"c x2cd y19f4 w24f h3d\"><div class=\"t m0 x3b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">43.392  </div></td><td class=\"c x2ce y19f4 w239 h3d\"><div class=\"t m0 x3b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">28.874  </div></td></tr></table>I <span class=\"_ _14\"></span>r<span class=\"_ _6\"></span>iscon<span class=\"_ _0\"></span>ti <span class=\"_ _14\"></span>att<span class=\"_ _6\"></span>ivi <span class=\"_ _14\"></span>sono <span class=\"_ _14\"></span>relativi <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>quote <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>costi <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>competenza <span class=\"_ _14\"></span>dell\u2019esercizi<span class=\"_ _0\"></span>o <span class=\"_ _14\"></span>successivo per assicurazioni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>ed altri costi co<span class=\"_ _0\"></span>muni a due o<span class=\"_ _0\"></span> pi\u00f9 esercizi. Non esistono crediti<span class=\"_ _0\"></span> con esigi<span class=\"_ _0\"></span>bilit\u00e0 superiore all<span class=\"_ _0\"></span>\u2019esercizio.<span class=\"ff1\"> </span>16.<span class=\"ls0\"> <span class=\"_ _17\"></span>Disponibilit\u00e0 liquide<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>e mezzi equiva<span class=\"_ _17\"></span>l<span class=\"_ _6\"></span>enti </span>La voce \u00e8 cos\u00ec compos<span class=\"_ _17\"></span>ta: <table class=\"s w444 h2fc\" id=\"_f280c149-de28-40e7-8f61-f4c834f10443\"><tr><td></td><td class=\"c x2cd y19f5 w272 h3d\"><div class=\"t m0 xc9 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x2cf y19f5 w273 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f0 y19f6 w271 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Depositi bancari e postali </div></td><td class=\"c x2cd y19f6 w272 h3d\"><div class=\"t m0 x15 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">507.123  </div></td><td class=\"c x2cf y19f6 w273 h3d\"><div class=\"t m0 x22 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">569.468  </div></td></tr><tr><td class=\"c x1f0 y19f7 w271 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Denaro e valori in cassa </div></td><td class=\"c x2cd y19f7 w272 h40\"><div class=\"t m0 x14f h2 y18f ff1 fs0 fc0 sc0 lse ws0\">955 <span class=\"ls0\"> </span></div></td><td class=\"c x2cf y19f7 w273 h40\"><div class=\"t m0 x37 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">143 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y19f8 w271 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x2cd y19f8 w272 h3d\"><div class=\"t m0 x15 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">508.078  </div></td><td class=\"c x2cf y19f8 w273 h3d\"><div class=\"t m0 x22 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">569.611  </div></td></tr></table>Per quanto concerne l\u2019illustrazione dei fenomeni che hanno determinato le variazioni<span class=\"_ _17\"></span> del <span class=\"_ _19\"> </span>saldo <span class=\"_ _12\"> </span>delle <span class=\"_ _19\"> </span>\u201cDisponibi<span class=\"_ _0\"></span>lit\u00e0 <span class=\"_ _19\"> </span>liquide<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>mezzi <span class=\"_ _19\"> </span>equi<span class=\"_ _17\"></span>valenti\u201d <span class=\"_ _19\"> </span>si <span class=\"_ _19\"> </span>fa <span class=\"_ _19\"> </span>riferimen<span class=\"_ _17\"></span>to <span class=\"_ _19\"> </span>allo <span class=\"_ _19\"> </span>schema <span class=\"_ _12\"> </span>di Rendiconto Finanzi<span class=\"_ _17\"></span>ario. 17.<span class=\"ls0\"> <span class=\"_ _17\"></span>Attivit\u00e0 destinate alla<span class=\"_ _17\"></span> vendita </span>La <span class=\"_ _15\"></span>variazion<span class=\"_ _0\"></span>e <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _14\"></span>attribuibile <span class=\"_ _14\"></span>alla <span class=\"_ _15\"></span>cessione <span class=\"_ _14\"></span>avvenuta <span class=\"_ _15\"></span>nel <span class=\"_ _14\"></span>mese <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>G<span class=\"_ _6\"></span>ennai<span class=\"_ _0\"></span>o <span class=\"_ _15\"></span>2024 <span class=\"_ _14\"></span>delle azioni <span class=\"_ _17\"></span>detenute in<span class=\"_ _17\"></span> Acqua <span class=\"_ _17\"></span>Campania e<span class=\"_ _17\"></span> riclassificate<span class=\"_ _17\"></span> nel co<span class=\"_ _17\"></span>rso dell<span class=\"_ _17\"></span>\u2019esercizio 2<span class=\"_ _17\"></span>023 tra <span class=\"_ _17\"></span>le attivi<span class=\"_ _0\"></span>t\u00e0 correnti destina<span class=\"_ _0\"></span>te alla vendita in appl<span class=\"_ _0\"></span>icazione del <span class=\"_ _0\"></span>principio contabil<span class=\"_ _0\"></span>e IFRS 5. Patrimonio Netto e Passivit\u00e0  18.<span class=\"ls0\"> <span class=\"_ _17\"></span>Patrimonio netto </span>Riconciliazione de<span class=\"_ _17\"></span>i movimenti di capi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ale e ris<span class=\"_ _0\"></span>erve  <span class=\"_ _26\"> </span> <span class=\"_ _5\"> </span>Le <span class=\"_ _5\"> </span>movimentazi<span class=\"_ _0\"></span>oni <span class=\"_ _5\"> </span>inte<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>venute <span class=\"_ _4\"> </span>nei <span class=\"_ _5\"> </span>conti <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>P<span class=\"_ _17\"></span>atr<span class=\"_ _6\"></span>imonio <span class=\"_ _4\"> </span>netto <span class=\"_ _5\"> </span>Consolida<span class=\"_ _0\"></span>ti <span class=\"_ _5\"> </span>al <span class=\"_ _5\"> </span>31<span class=\"_ _17\"></span> dicembre <span class=\"ls1\">2024</span> <span class=\"lsc\">e <span class=\"ls1\">2023</span></span> sono evidenziate nei pros<span class=\"_ _17\"></span>pet<span class=\"_ _6\"></span>ti di Bilanci<span class=\"_ _17\"></span>o. Capitale sociale<span class=\"_ _17\"></span>  Il <span class=\"_ _6\"></span>capitale <span class=\"_ _14\"></span>sociale <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _14\"></span>dicembre <span class=\"_ _14\"></span><span class=\"ls1\">2024</span> <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _14\"></span>quello <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>Capogruppo <span class=\"_ _6\"></span>Caltagirone <span class=\"_ _6\"></span>SpA<span class=\"ls2\">, </span>interamente <span class=\"_ _15\"></span>sottoscritto <span class=\"_ _15\"></span>e <span class=\"_ _3\"></span>versato, <span class=\"_ _3\"></span>costitui<span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>da <span class=\"_ _15\"></span>n. <span class=\"_ _3\"></span>120.120.000 <span class=\"_ _3\"></span>azioni <span class=\"_ _15\"></span>ordinarie <span class=\"_ _15\"></span>dal <span class=\"_ _3\"></span>valore nominale di 1 Euro ciascuna <span class=\"ff7\">e<span class=\"_ _17\"></span> no<span class=\"_ _17\"></span>n r<span class=\"_ _17\"></span>is<span class=\"_ _17\"></span>ul<span class=\"_ _17\"></span>ta <span class=\"_ _17\"></span>va<span class=\"_ _0\"></span>ri<span class=\"_ _17\"></span>at<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>ris<span class=\"_ _17\"></span>pe<span class=\"_ _17\"></span>tto<span class=\"_ _17\"></span> a<span class=\"_ _0\"></span>ll<span class=\"_ _17\"></span>\u2019e<span class=\"_ _17\"></span>se<span class=\"_ _17\"></span>rci<span class=\"_ _17\"></span>zi<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>pre<span class=\"_ _17\"></span>ce<span class=\"_ _17\"></span>den<span class=\"_ _17\"></span>te<span class=\"_ _17\"></span>. N<span class=\"_ _17\"></span>on<span class=\"_ _17\"></span> ci<span class=\"_ _17\"></span> so<span class=\"_ _17\"></span>no<span class=\"_ _17\"></span> </span>p<span class=\"_ _0\"></span>eg<span class=\"_ _17\"></span>ni<span class=\"_ _17\"></span> o<span class=\"_ _17\"></span> vi<span class=\"_ _17\"></span>nco<span class=\"_ _17\"></span>li<span class=\"_ _17\"></span> s<span class=\"_ _17\"></span>ull<span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>azi<span class=\"_ _17\"></span>on<span class=\"_ _17\"></span>i. Riserve <table class=\"s w445 h2fd\" id=\"_dca896dd-4f9e-4ab3-ad93-ac9eb5891f74\"><tr><td></td><td class=\"c x2d0 y19f9 w276 h1ed\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 31.12.2024  </div></td><td class=\"c x269 y19f9 w10 h1ed\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 31.12.2023  </div></td></tr><tr><td class=\"c x1f0 y19fa w275 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Riserva legale  </div></td><td class=\"c x2d0 y19fa w276 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">                24.024 <span class=\"_ _17\"></span> </div></td><td class=\"c x269 y19fa w10 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">               24.024<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1f0 y19fb w275 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Riserva straord<span class=\"_ _17\"></span>inaria  </div></td><td class=\"c x2d0 y19fb w276 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">              311.097 <span class=\"_ _17\"></span> </div></td><td class=\"c x269 y19fb w10 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">             311.097<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1f0 y19fc w275 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Riserva sovrapp<span class=\"_ _0\"></span>rezzo azioni  </div></td><td class=\"c x2d0 y19fc w276 h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">                23.241 <span class=\"_ _17\"></span> </div></td><td class=\"c x269 y19fc w10 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">               23.241<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1f0 y19fd w275 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Riserva netta <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>air Value par<span class=\"_ _0\"></span>tecipazioni  </div></td><td class=\"c x2d0 y19fd w276 h1ed\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">297.043 </div></td><td class=\"c x269 y19fd w10 h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">101.637 </div></td></tr><tr><td class=\"c x1f0 y19fe w275 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Riserva conver<span class=\"_ _17\"></span>sione  </div></td><td class=\"c x2d0 y19fe w276 h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(469.923) </div></td><td class=\"c x269 y19fe w10 h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(427.144) </div></td></tr><tr><td class=\"c x1f0 y19ff w275 h236\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Altre riserve  <span class=\"_ _0\"></span> </div></td><td class=\"c x2d0 y19ff w276 h236\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">                61.008 <span class=\"_ _17\"></span> </div></td><td class=\"c x269 y19ff w10 h236\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">               38.552<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1f0 y1a00 w275 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Risultati eser<span class=\"_ _0\"></span>cizi preceden<span class=\"_ _0\"></span>ti  </div></td><td class=\"c x2d0 y1a00 w276 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">           1.372.976<span class=\"_ _0\"></span>  </div></td><td class=\"c x269 y1a00 w10 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          1.209.000<span class=\"_ _17\"></span>  </div></td></tr><tr><td class=\"c x1f0 y1a01 w275 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> Totale  </div></td><td class=\"c x2d0 y1a01 w276 h1ed\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">           1.619.466<span class=\"_ _0\"></span>  </div></td><td class=\"c x269 y1a01 w10 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">          1.280.407<span class=\"_ _17\"></span>  </div></td></tr></table>Per maggiori dettagl<span class=\"_ _0\"></span>i sulla riserva di <span class=\"_ _0\"></span><span class=\"ff6\">fair value <span class=\"ff1\">si rinvi<span class=\"_ _17\"></span>a alla nota 6 lettera c).  </span></span>La riserva di con<span class=\"_ _0\"></span>versione \u00e8 nega<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>iva per 469,9 <span class=\"_ _0\"></span>milioni di Euro ed \u00e8 cos<span class=\"_ _17\"></span>\u00ec ripartita: <table class=\"s w446 h2fe\" id=\"_61c025d8-fa21-4f77-851b-af3f99addf65\"><tr><td></td><td class=\"c x2d0 y1a02 w276 h1ed\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 31.12.2024  </div></td><td class=\"c x269 y1a02 w10 h1ed\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 31.12.2023  </div></td></tr><tr><td class=\"c x1f0 y1a03 w275 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Turchia (Lira Turca<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>- TRY) <span class=\"_ _0\"></span> </div></td><td class=\"c x2d0 y1a03 w277 h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(388.552) </div></td><td class=\"c x2d1 y1a03 w226 h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(371.851) </div></td></tr><tr><td class=\"c x1f0 y1a04 w275 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Stati Uniti (Do<span class=\"_ _17\"></span>ll<span class=\"_ _6\"></span>aro - USD)  </div></td><td class=\"c x2d0 y1a04 w277 h1ec\"><div class=\"t m0 x70 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">5.758 </div></td><td class=\"c x2d1 y1a04 w226 h1ec\"><div class=\"t m0 x57 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.994 </div></td></tr><tr><td class=\"c x1f0 y1a05 w275 h219\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Egitto (Sterlina<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>egiziana - EGP)<span class=\"_ _17\"></span>  </div></td><td class=\"c x2d0 y1a05 w277 h219\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(77.032) </div></td><td class=\"c x2d1 y1a05 w226 h219\"><div class=\"t m0 x29 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(48.124) </div></td></tr><tr><td class=\"c x1f0 y1a06 w275 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Islanda (Coron<span class=\"_ _17\"></span>a <span class=\"_ _6\"></span>islandese - I<span class=\"_ _0\"></span>SK)  </div></td><td class=\"c x2d0 y1a06 w277 h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(1.277) </div></td><td class=\"c x2d1 y1a06 w226 h1ed\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(1.393) </div></td></tr><tr><td class=\"c x1f0 y1a07 w275 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Cina (Renminbi -<span class=\"_ _0\"></span>Yuan - CNY)  </div></td><td class=\"c x2d0 y1a07 w277 h1ec\"><div class=\"t m0 x70 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">5.030 </div></td><td class=\"c x2d1 y1a07 w226 h1ec\"><div class=\"t m0 x57 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3.998 </div></td></tr><tr><td class=\"c x1f0 y1a08 w275 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Norvegia (Coro<span class=\"_ _0\"></span>na norvegese<span class=\"_ _0\"></span> - NOK)  </div></td><td class=\"c x2d0 y1a08 w277 h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(4.626) </div></td><td class=\"c x2d1 y1a08 w226 h1ed\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(4.200) </div></td></tr><tr><td class=\"c x1f0 y1a09 w275 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Svezia (Coro<span class=\"_ _0\"></span>na svedese - SEK)<span class=\"_ _0\"></span>  </div></td><td class=\"c x2d0 y1a09 w277 h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(1.098) </div></td><td class=\"c x2d1 y1a09 w226 h1ed\"><div class=\"t m0 x13f h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(931)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1a0a w275 h236\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Altri Paesi  </div></td><td class=\"c x2d0 y1a0a w277 h236\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(8.126) </div></td><td class=\"c x2d1 y1a0a w226 h236\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(7.639) </div></td></tr><tr><td class=\"c x1f0 y1a0b w275 h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> Totale  </div></td><td class=\"c x2d0 y1a0b w276 h219\"><div class=\"t m0 x38 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">(469.923) </div></td><td class=\"c x269 y1a0b w10 h219\"><div class=\"t m0 x24 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">(427.144) </div></td></tr></table>Per <span class=\"_ _5\"> </span>maggiori <span class=\"_ _13\"> </span>dettagli<span class=\"_ _17\"></span> <span class=\"_ _13\"> </span>sugli <span class=\"_ _5\"> </span>impatti <span class=\"_ _5\"> </span>derivanti <span class=\"_ _5\"> </span>dall\u2019applicazion<span class=\"_ _0\"></span>e <span class=\"_ _5\"> </span>dello <span class=\"_ _5\"> </span>I<span class=\"_ _6\"></span>AS <span class=\"_ _5\"> </span>29 <span class=\"_ _13\"> </span>sul patrimonio <span class=\"_ _1f\"> </span>netto <span class=\"_ _1f\"> </span>del <span class=\"_ _1f\"> </span>Gruppo <span class=\"_ _1f\"> </span>si <span class=\"_ _1f\"> </span>rinvia <span class=\"_ _1f\"> </span>al <span class=\"_ _1f\"> </span>paragrafo <span class=\"_ _1f\"> </span>\u201cTurchia <span class=\"_ _21\"> </span>\u2013<span class=\"ff1\"> <span class=\"_ _1f\"> </span>economia <span class=\"_ _1f\"> </span>iperinflazion<span class=\"_ _0\"></span>ata: </span>impatti per l\u2019<span class=\"_ _0\"></span>applicazione dell<span class=\"_ _0\"></span>o IAS 29\u201d.<span class=\"ff1\"> </span>Dividendi L\u2019Assemblea <span class=\"_ _14\"></span>tenutasi <span class=\"_ _15\"></span><span class=\"ff1 ls9\">il <span class=\"_ _15\"></span><span class=\"ls1\">6 <span class=\"_ _15\"></span><span class=\"ls0\">maggio <span class=\"_ _15\"></span></span>2024<span class=\"ls0\"> <span class=\"_ _14\"></span>ha <span class=\"_ _15\"></span>deliberato <span class=\"_ _15\"></span>la <span class=\"_ _14\"></span>distribuzione <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>dividendi <span class=\"_ _14\"></span>in </span></span></span>ragione  di  0,25  Euro  per  ciascuna  delle  120.120.000  azioni<span class=\"_ _0\"></span>  ordinarie,  per  un  importo complessivo pari<span class=\"_ _0\"></span> a 30,03 milioni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di Euro.<span class=\"_ _82\"> </span>PASSIVITA\u2019 E<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>FONDI C<span class=\"_ _17\"></span>O<span class=\"_ _6\"></span>RRENTI E N<span class=\"_ _17\"></span>ON CORRENTI <span class=\"ff2\"> </span>19.<span class=\"ls0\"> <span class=\"_ _17\"></span>Personale </span>Benefici ai dipend<span class=\"_ _17\"></span>enti  <span class=\"_ _26\"> </span> <span class=\"_ _5\"> </span>I <span class=\"_ _15\"></span>fondi <span class=\"_ _3\"></span>per <span class=\"_ _15\"></span>benefici <span class=\"_ _15\"></span>ai <span class=\"_ _3\"></span>dipend<span class=\"_ _0\"></span>enti <span class=\"_ _15\"></span>ammontano <span class=\"_ _15\"></span>a <span class=\"_ _3\"></span>35,5 <span class=\"_ _3\"></span>milioni <span class=\"_ _15\"></span>di <span class=\"_ _3\"></span>Euro <span class=\"_ _15\"></span>(33,4 <span class=\"_ _15\"></span>milioni <span class=\"_ _15\"></span>di Euro  al <span class=\"_ _21\"> </span>31  dicembre  2<span class=\"_ _17\"></span>023)  e  co<span class=\"_ _17\"></span>mprendono  p<span class=\"_ _0\"></span>rincipalmente <span class=\"_ _8\"> </span>le <span class=\"_ _8\"> </span>passivit\u00e0 <span class=\"_ _21\"> </span>per  benefici <span class=\"_ _21\"> </span>ai dipendenti e le indenni<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0 <span class=\"_ _0\"></span>di fine rapporto. Relativamente<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>Gr<span class=\"_ _6\"></span>uppo <span class=\"_ _6\"></span>Cementir <span class=\"_ _14\"></span>Holding <span class=\"_ _14\"></span>sono <span class=\"_ _14\"></span>rilevate, <span class=\"_ _14\"></span>qualora <span class=\"_ _14\"></span>siano <span class=\"_ _14\"></span>maturate <span class=\"_ _14\"></span>le condizioni <span class=\"_ _1c\"> </span>per <span class=\"_ _5\"> </span>le <span class=\"_ _4\"> </span>rileva<span class=\"_ _0\"></span>zioni, <span class=\"_ _4\"> </span>le <span class=\"_ _4\"> </span>passivit\u00e0 <span class=\"_ _4\"> </span>riferite <span class=\"_ _1c\"> </span>agli <span class=\"_ _4\"> </span>impegni <span class=\"_ _4\"> </span>futuri <span class=\"_ _4\"> </span>relativi <span class=\"_ _4\"> </span>ai <span class=\"_ _4\"> </span>piani <span class=\"_ _4\"> </span>di incentivazione <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>medio/lungo <span class=\"_ _12\"></span>termine <span class=\"_ _19\"></span>da <span class=\"_ _12\"></span>erogare <span class=\"_ _12\"></span>ai <span class=\"_ _19\"></span>dipendenti <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>termine <span class=\"_ _12\"></span>del <span class=\"_ _19\"> </span>periodo <span class=\"_ _12\"></span>di riferimento previsto. I<span class=\"_ _6\"></span>l <span class=\"_ _6\"></span>piano di <span class=\"_ _6\"></span>incentivazion<span class=\"ff7\">e <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>lungo termine (<span class=\"_ _6\"></span>LTI) prevede <span class=\"_ _6\"></span>l\u2019erogazione<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>di </span>un <span class=\"_ _6\"></span>beneficio <span class=\"_ _6\"></span>m<span class=\"_ _6\"></span>onetario variabile, <span class=\"_ _6\"></span>calcolato <span class=\"_ _6\"></span>in <span class=\"_ _14\"></span>percentuale <span class=\"_ _6\"></span>sulla <span class=\"_ _6\"></span>retribuzione <span class=\"_ _6\"></span>annua <span class=\"_ _14\"></span>lorda <span class=\"_ _6\"></span>del beneficiario, <span class=\"_ _19\"> </span>legato <span class=\"_ _19\"> </span>al <span class=\"_ _1f\"> </span>raggiungimento <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>obiettivi <span class=\"_ _19\"> </span>economici <span class=\"_ _1f\"> </span>e <span class=\"_ _19\"> </span>finanziari <span class=\"_ _19\"> </span>definiti <span class=\"_ _1f\"> </span>nei <span class=\"_ _19\"> </span>Piani Industriali redatti <span class=\"_ _6\"></span>e <span class=\"_ _14\"></span>approvati. <span class=\"_ _6\"></span><span class=\"ff7\">Al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>dicembre 2024 <span class=\"_ _6\"></span>l\u2019ammontare r<span class=\"_ _6\"></span>isulta <span class=\"_ _6\"></span>par<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>2.997 <span class=\"_ _6\"></span>migliaia </span>di Euro (3.063 migl<span class=\"_ _17\"></span>iaia di Euro al 31 Dicembre 2023<span class=\"_ _0\"></span>). Le <span class=\"_ _6\"></span>passivit\u00e0 per <span class=\"_ _6\"></span>benefici ai <span class=\"_ _14\"></span>dipendenti, principalmente in <span class=\"_ _6\"></span>Turchia, <span class=\"_ _6\"></span>Belgio <span class=\"_ _6\"></span>e Norvegia, rientrano <span class=\"_ _19\"> </span>tra <span class=\"_ _19\"> </span>i <span class=\"_ _19\"> </span>piani <span class=\"_ _19\"> </span>a <span class=\"_ _1f\"> </span>benefici <span class=\"_ _19\"> </span>definiti <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>sono <span class=\"_ _1f\"> </span>in <span class=\"_ _19\"></span>parte <span class=\"_ _19\"> </span>finanziate <span class=\"_ _19\"> </span>da <span class=\"_ _19\"> </span>piani <span class=\"_ _19\"> </span>assicurativi. <span class=\"_ _19\"> </span>In particolare, <span class=\"_ _14\"></span>le <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _14\"></span>a <span class=\"_ _15\"></span>servizio <span class=\"_ _14\"></span>del <span class=\"_ _15\"></span>piano <span class=\"_ _14\"></span>riguardano <span class=\"_ _14\"></span>i <span class=\"_ _15\"></span>piani <span class=\"_ _14\"></span>pensionist<span class=\"_ _6\"></span>ici <span class=\"_ _15\"></span>del <span class=\"_ _14\"></span>Belgio <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>della Norvegia. <span class=\"_ _14\"></span>Le <span class=\"_ _14\"></span>passivit\u00e0 <span class=\"_ _14\"></span>sono <span class=\"_ _14\"></span>state <span class=\"_ _15\"></span>valutate<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>applicando <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>m<span class=\"_ _6\"></span>etodologia <span class=\"_ _6\"></span>attuariale <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>le <span class=\"_ _14\"></span>attivit\u00e0 sono <span class=\"_ _19\"> </span>state <span class=\"_ _19\"> </span>determinate <span class=\"_ _19\"> </span>sulla <span class=\"_ _19\"> </span>base <span class=\"_ _19\"> </span>del <span class=\"_ _1f\"> </span>fair <span class=\"_ _19\"> </span>value <span class=\"_ _19\"> </span>alla <span class=\"_ _19\"> </span>data <span class=\"_ _1f\"> </span>di <span class=\"_ _19\"> </span>bilancio. <span class=\"_ _19\"> </span>L\u2019indennit\u00e0 <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>fine rapporto  (TFR),  per  i  dipendenti  delle  societ\u00e0  italiane,  rappresenta  una  passivit\u00e0,  non<span class=\"_ _17\"></span> finanziata <span class=\"_ _21\"> </span>ed  interamen<span class=\"_ _17\"></span>te  accantonata<span class=\"_ _17\"></span>,  relativa <span class=\"_ _21\"> </span>ai  be<span class=\"_ _0\"></span>nefici <span class=\"_ _21\"> </span>r<span class=\"_ _6\"></span>iconosciuti <span class=\"_ _21\"> </span>ai  di<span class=\"_ _17\"></span>pendenti  ed<span class=\"_ _17\"></span> erogati  in <span class=\"_ _8\"> </span>coincidenza<span class=\"_ _17\"></span>  o  successivamen<span class=\"_ _17\"></span>te  alla  cessa<span class=\"_ _17\"></span>zione  del  rappo<span class=\"_ _0\"></span>rto  di<span class=\"_ _0\"></span>  lavoro.  Tal<span class=\"_ _17\"></span>e passivit\u00e0 <span class=\"_ _13\"> </span>rientra <span class=\"_ _13\"> </span>nei <span class=\"_ _5\"> </span>cosiddetti <span class=\"_ _13\"> </span>piani <span class=\"_ _13\"> </span>a <span class=\"_ _13\"> </span>contribuzione <span class=\"_ _5\"> </span>definita. <span class=\"_ _13\"> </span>Le <span class=\"_ _13\"> </span>ipotesi <span class=\"_ _13\"> </span>relative <span class=\"_ _13\"> </span>alla determinazione del<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>piano sono <span class=\"_ _17\"></span>riassunte nella seguente <span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>abella: <table class=\"s w447 h2ff\" id=\"_1c3e30a1-35b2-4e8a-839c-213db3ede190\"><tr><td class=\"c x1f0 y1a0c w22b h1ed\"><div class=\"t m0 x1b h34 y1b6 ff6 fs8 fc0 sc0 ls0 ws0\">Valori in % </div></td><td class=\"c x278 y1a0c wd7 h1ed\"><div class=\"t m0 x3b h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x2d2 y1a0c w217 h1ed\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1a0d w22b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Tasso annuo di<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>attualizza<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>ione </div></td><td class=\"c x278 y1a0d wd7 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">2%<span class=\"ls0\">-</span>4%<span class=\"ls0\"> </span></div></td><td class=\"c x2d2 y1a0d w217 h1ed\"><div class=\"t m0 x3d h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">2%<span class=\"ls0\">-</span>4%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1bf y1805 w448 h300\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">Rendimento atteso<span class=\"_ _17\"></span> delle attivit\u00e0 a servi<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>io<span class=\"_ _82\"> </span></div></td><td class=\"c x278 y1a0e wd7 h101\"><div class=\"t m0 x2a h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">2,50% </div></td><td class=\"c x2d2 y1a0e w217 h101\"><div class=\"t m0 x27 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">2,70% </div></td></tr><tr><td class=\"c x1bf y1807 w449 h2ef\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">del piano<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y19f4 w22b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Tasso annuo di<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>incremento del<span class=\"_ _17\"></span> TFR </div></td><td class=\"c x278 y19f4 wd7 h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3,31% </div></td><td class=\"c x2d2 y19f4 w217 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3,31% </div></td></tr></table>Gli importi descritti<span class=\"_ _17\"></span> nello stato patrimoniale sono<span class=\"_ _0\"></span> cos\u00ec determina<span class=\"_ _0\"></span>ti: <table class=\"s w44a h301\" id=\"_fe0461fe-15b6-4f4a-a50e-c37161679c67\"><tr><td></td><td class=\"c x2d3 y1a0f w21a h1ec\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x25c y1a0f w279 h1ec\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1a10 w33 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 per be<span class=\"_ _0\"></span>nefici ai dipend<span class=\"_ _0\"></span>enti </div></td><td class=\"c x2d3 y1a10 w21a h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">68.822 </div></td><td class=\"c x25c y1a10 w279 h1ed\"><div class=\"t m0 x3b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">65.421 </div></td></tr><tr><td class=\"c x1f0 y1a11 w33 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fair value delle a<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>tivit\u00e0 a<span class=\"_ _0\"></span> servizio de<span class=\"_ _0\"></span>l piano </div></td><td class=\"c x2d3 y1a11 w21a h1ec\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(36.299) </div></td><td class=\"c x25c y1a11 w279 h1ec\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(35.079) </div></td></tr><tr><td class=\"c x1f0 y1a12 w33 h226\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Piani di incenti<span class=\"_ _17\"></span>v<span class=\"_ _6\"></span>azione a lungo <span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ermine </div></td><td class=\"c x2d3 y1a12 w21a h226\"><div class=\"t m0 x3d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.997 </div></td><td class=\"c x25c y1a12 w279 h226\"><div class=\"t m0 x3d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3.063 </div></td></tr><tr><td class=\"c x1f0 y18f2 w33 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Benefici ai dipende<span class=\"_ _17\"></span>nti </div></td><td class=\"c x2d3 y18f2 w21a h1ed\"><div class=\"t m0 x22 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">35.520 </div></td><td class=\"c x25c y18f2 w279 h1ed\"><div class=\"t m0 x3b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">33.405 </div></td></tr></table>Le tabelle<span class=\"_ _17\"></span> seguenti <span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ostrano <span class=\"_ _17\"></span>la movimentazion<span class=\"_ _0\"></span>e d<span class=\"_ _17\"></span>elle passivit\u00e0/(at<span class=\"_ _0\"></span>tivit\u00e0) ne<span class=\"_ _17\"></span>tt<span class=\"_ _6\"></span>e pe<span class=\"_ _0\"></span>r bene<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>ici ai<span class=\"_ _17\"></span> dipendenti e delle relativ<span class=\"_ _17\"></span>e componenti:  <table class=\"s w44b h302\" id=\"_a84f8c94-5f1c-4817-8b1a-7fa78e314c2e\"><tr><td></td><td class=\"c x2d4 y1a13 w13e h1ed\"><div class=\"t m0 x2a h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x2d5 y1a13 w27b h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1e7 y1a14 w27a h1ec\"><div class=\"t m0 x30 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 nett<span class=\"_ _0\"></span>a a inizio period<span class=\"_ _17\"></span>o </div></td><td class=\"c x2d4 y1a14 w13e h1ec\"><div class=\"t m0 x28 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">65.421 </div></td><td class=\"c x2d5 y1a14 w27b h1ec\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">68.613 </div></td></tr><tr><td class=\"c x1e7 y1a15 w27a h1ed\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Costo <span class=\"ff7\">corrente dell<span class=\"_ _17\"></span>\u2019es<span class=\"_ _6\"></span>ercizio (<span class=\"_ _0\"></span>Service Co<span class=\"_ _17\"></span>sts)<span class=\"ff1\"> </span></span></div></td><td class=\"c x2d4 y1a15 w13e h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.161 </div></td><td class=\"c x2d5 y1a15 w27b h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3.415 </div></td></tr><tr><td class=\"c x1e7 y1a16 w27a h1ed\"><div class=\"t m0 x1f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazione (In<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>erest Co<span class=\"_ _17\"></span>s<span class=\"_ _6\"></span>t) </div></td><td class=\"c x2d4 y1a16 w13e h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.391 </div></td><td class=\"c x2d5 y1a16 w27b h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.173 </div></td></tr><tr><td class=\"c x1e7 y1a17 w27a h1ec\"><div class=\"t m0 x7b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(Utili)/Perdite a<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>tuariali </div></td><td class=\"c x2d4 y1a17 w13e h1ec\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3.774 </div></td><td class=\"c x2d5 y1a17 w27b h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(934)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1e7 y1a18 w27a h1ed\"><div class=\"t m0 xfd h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Delta cambio </div></td><td class=\"c x2d4 y1a18 w13e h1ed\"><div class=\"t m0 x29 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(469)<span class=\"ls0\"> </span></div></td><td class=\"c x2d5 y1a18 w27b h1ed\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(1.867) </div></td></tr><tr><td class=\"c x1e7 y1a19 w27a h1ed\"><div class=\"t m0 x15f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(Prestazioni paga<span class=\"_ _17\"></span>te)<span class=\"_ _6\"></span> </div></td><td class=\"c x2d4 y1a19 w13e h1ed\"><div class=\"t m0 x3d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(4.478) </div></td><td class=\"c x2d5 y1a19 w27b h1ed\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(5.965) </div></td></tr><tr><td class=\"c x1e7 y1a1a w27a h1ec\"><div class=\"t m0 x85 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altre variazioni<span class=\"_ _17\"></span> </div></td><td class=\"c x2d4 y1a1a w13e h1ec\"><div class=\"t m0 x3f h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">23<span class=\"ls0\"> </span></div></td><td class=\"c x2d5 y1a1a w27b h1ec\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(16)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1e7 y1a1b w27a h10a\"><div class=\"t m0 x63 h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 nett<span class=\"_ _0\"></span>a a fine periodo </div></td><td class=\"c x2d4 y1a1b w13e h10a\"><div class=\"t m0 x1b h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\">          68.822  </div></td><td class=\"c x2d5 y1a1b w27b h10a\"><div class=\"t m0 x5e h103 y8c3 ff2 fs8 fc0 sc0 ls0 ws0\">         </div><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">65.421  </div></td></tr><tr><td></td><td class=\"c x2d4 y1a1c w13e h1ed\"><div class=\"t m0 x2a h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x2d5 y1a1c w27b h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1bf y1a1d w44c h2d6\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Fair value delle<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>attivit\u00e0 a<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>servizio del<span class=\"_ _0\"></span> piano<span class=\"_ _82\"> </span></div></td><td class=\"c x2d4 y1a1e w13e h101\"><div class=\"t m0 x28 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">35.079 </div></td><td class=\"c x2d5 y1a1e w27b h101\"><div class=\"t m0 x15 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">32.936 </div></td></tr><tr><td class=\"c x2d6 y1a1f w44d h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">di inizio periodo<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x2d7 y1a20 w44e h2b5\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Proventi finanziari<span class=\"_ _17\"></span> delle attivit\u00e0 a servizio<span class=\"_ _0\"></span> del<span class=\"_ _82\"> </span></div></td><td class=\"c x2d4 y1a21 w13e h101\"><div class=\"t m0 x38 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">1.293 </div></td><td class=\"c x2d5 y1a21 w27b h101\"><div class=\"t m0 x27 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">1.053 </div></td></tr><tr><td class=\"c x2d8 y18db w44f h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">piano<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x2d9 y1a22 w450 h2da\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">(Utili)/perdite attuar<span class=\"_ _0\"></span>iali netti<span class=\"_ _0\"></span> rilevati<span class=\"_ _82\"> </span></div></td><td class=\"c x2d4 y1a23 w13e h102\"><div class=\"t m0 x29 h43 y8c ff1 fs8 fc0 sc0 ls28 ws0\">(175)<span class=\"ls0\"> </span></div></td><td class=\"c x2d5 y1a23 w27b h102\"><div class=\"t m0 x23 h43 y8c ff1 fs8 fc0 sc0 ls10 ws0\">110<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2da y1a25 w426 h303\"><div class=\"t m0 x1b7 h43 y1a24 ff7 fs8 fc0 sc0 ls0 ws0\">nell\u2019esercizio<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1e7 y1a26 w27a h1ec\"><div class=\"t m0 x8 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Differenze di con<span class=\"_ _0\"></span>versione </div></td><td class=\"c x2d4 y1a26 w13e h1ec\"><div class=\"t m0 x29 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(196)<span class=\"ls0\"> </span></div></td><td class=\"c x2d5 y1a26 w27b h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(272)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1e7 y1a27 w27a h1ed\"><div class=\"t m0 x15f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(Prestazioni paga<span class=\"_ _17\"></span>te)<span class=\"_ _6\"></span> </div></td><td class=\"c x2d4 y1a27 w13e h1ed\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">298<span class=\"ls0\"> </span></div></td><td class=\"c x2d5 y1a27 w27b h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.252 </div></td></tr><tr><td class=\"c x1bf y1a28 w44c h2d3\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Fair value delle<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>attivit\u00e0 a<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>servizio del<span class=\"_ _0\"></span> piano<span class=\"_ _82\"> </span></div></td><td class=\"c x2d4 y1a29 w13e h101\"><div class=\"t m0 x28 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">36.299 </div></td><td class=\"c x2d5 y1a29 w27b h101\"><div class=\"t m0 x15 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">35.079 </div></td></tr><tr><td class=\"c x2db y181e w451 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">di fine periodo<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr></table>Costi del personal<span class=\"_ _0\"></span>e <table class=\"s w452 h304\" id=\"_5db684b9-a726-4a43-8526-53fbc6ff66ac\"><tr><td></td><td class=\"c x252 y1a2a w27d h1ed\"><div class=\"t m0 x52 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x2dc y1a2a w27e h1ed\"><div class=\"t m0 x52 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1a2b w27c h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Salari e stipendi<span class=\"_ _17\"></span> </div></td><td class=\"c x252 y1a2b w27d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">      222.060  </div></td><td class=\"c x2dc y1a2b w27e h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">      203.867  </div></td></tr><tr><td class=\"c x1f0 y1a2c w27c h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Oneri sociali </div></td><td class=\"c x252 y1a2c w27d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        49.641  </div></td><td class=\"c x2dc y1a2c w27e h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        43.037  </div></td></tr><tr><td class=\"c x1bf y194c w453 h2b5\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _0\"></span>to a fondi per<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>benefici<span class=\"_ _0\"></span> ai</div></td><td class=\"c x252 y1a2d w27d h101\"><div class=\"t m0 x1b h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">          6.567  </div></td><td class=\"c x2dc y1a2d w27e h101\"><div class=\"t m0 xc6 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">          8.396  </div></td></tr><tr><td class=\"c x1bf y18e8 w454 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">dipendenti e prev<span class=\"_ _0\"></span>idenza complem<span class=\"_ _17\"></span>entare<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1a2e w27c h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri costi </div></td><td class=\"c x252 y1a2e w27d h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">7.011 </div></td><td class=\"c x2dc y1a2e w27e h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">6.246 </div></td></tr><tr><td class=\"c x1f0 y1a2f w27c h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale costi de<span class=\"_ _17\"></span>l<span class=\"_ _6\"></span> personale </div></td><td class=\"c x252 y1a2f w27d h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">      285.279  </div></td><td class=\"c x2dc y1a2f w27e h219\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">      261.546  </div></td></tr></table>Forza lavoro<span class=\"_ _0\"></span> <table class=\"s w455 h2fb\" id=\"_a3e4d7f1-9768-4fc7-8a26-77419cdf74f7\"><tr><td></td><td class=\"c x2de y1a30 w102 h102\"><div class=\"t m0 x1b h103 y8c3 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x2df y1a30 w25b h102\"><div class=\"t m0 x1b h103 y8c3 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x2e0 y1a31 w456 h305\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Media<span class=\"_ _82\"> </span></div></td><td class=\"c x2e1 y1a31 w456 h305\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Media<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x2e2 y1a32 w457 h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"_ _82\"> </span></div></td><td class=\"c x2e3 y1a32 w457 h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x2be y1a33 w280 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Dirigenti </div></td><td class=\"c x2de y1a33 w102 h1ec\"><div class=\"t m0 xf h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">             99 <span class=\"_ _0\"></span> </div></td><td class=\"c x2df y1a33 w25b h1ec\"><div class=\"t m0 xf h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">             93 <span class=\"_ _0\"></span> </div></td><td class=\"c x2e4 y1a33 wcb h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">             99 <span class=\"_ _0\"></span> </div></td><td class=\"c x2e5 y1a33 wf2 h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">             91 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x2be y1a34 w280 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Impiegati e quadri<span class=\"_ _0\"></span> </div></td><td class=\"c x2de y1a34 w102 h1ed\"><div class=\"t m0 xf h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        1.551  </div></td><td class=\"c x2df y1a34 w25b h1ed\"><div class=\"t m0 xf h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        1.504  </div></td><td class=\"c x2e4 y1a34 wcb h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        1.526  </div></td><td class=\"c x2e5 y1a34 wf2 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        1.448  </div></td></tr><tr><td class=\"c x1bf y1a35 w458 h300\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">Giornalisti e</div></td><td class=\"c x2de y1a36 w102 h101\"><div class=\"t m0 xf h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">           <span class=\"ls10\">307 </span> </div></td><td class=\"c x2df y1a36 w25b h101\"><div class=\"t m0 xf h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">           <span class=\"ls10\">313 </span> </div></td><td class=\"c x2e4 y1a36 wcb h101\"><div class=\"t m0 xc6 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">           <span class=\"ls10\">307 </span> </div></td><td class=\"c x2e5 y1a36 wf2 h101\"><div class=\"t m0 xc6 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">           <span class=\"ls10\">318 </span> </div></td></tr><tr><td class=\"c x1bf y1804 w459 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">collaboratori<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2be y1a37 w280 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Grafici </div></td><td class=\"c x2de y1a37 w102 h1ed\"><div class=\"t m0 xf h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">             64 <span class=\"_ _0\"></span> </div></td><td class=\"c x2df y1a37 w25b h1ed\"><div class=\"t m0 xf h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">             64 <span class=\"_ _0\"></span> </div></td><td class=\"c x2e4 y1a37 wcb h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">             63 <span class=\"_ _0\"></span> </div></td><td class=\"c x2e5 y1a37 wf2 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">             66 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x2be y1a38 w280 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Operai </div></td><td class=\"c x2de y1a38 w102 h1ed\"><div class=\"t m0 xf h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        1.863  </div></td><td class=\"c x2df y1a38 w25b h1ed\"><div class=\"t m0 xf h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        1.775  </div></td><td class=\"c x2e4 y1a38 wcb h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        1.831  </div></td><td class=\"c x2e5 y1a38 wf2 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        1.837  </div></td></tr><tr><td class=\"c x2be y1a39 w280 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x2de y1a39 w102 h1ec\"><div class=\"t m0 xf h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        3.884  </div></td><td class=\"c x2df y1a39 w25b h1ec\"><div class=\"t m0 xf h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        3.749  </div></td><td class=\"c x2e4 y1a39 wcb h1ec\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        3.827  </div></td><td class=\"c x2e5 y1a39 wf2 h1ec\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        3.759  </div></td></tr></table>20.<span class=\"ls0\"> <span class=\"_ _17\"></span>Fondi  </span><table class=\"s w45a h306\" id=\"_d22a94c7-1b64-49b9-829c-72b3db3747b3\"><tr><td></td><td class=\"c x2e6 y1a3a w45b h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Fondi</div></td><td class=\"c x2e7 y1a3b w45c h307\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Fondo ripristino e<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x2e8 y1a3c w45d h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">smantellamento<span class=\"_ _82\"> </span></div></td><td class=\"c x27d y1a3d w30 h105\"><div class=\"t m0 xcb h103 y8c3 ff2 fs8 fc0 sc0 ls0 ws0\">Altri Rischi  </div></td><td class=\"c x2e9 y1a3d w282 h105\"><div class=\"t m0 x28 h103 y8c3 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x2ea y1a3e w45e h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">vertenze e lit<span class=\"_ _0\"></span>i<span class=\"_ _82\"> </span></div></td><td class=\"c x2eb y1a3f w457 h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls10 ws0\">cave<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1a40 w247 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Saldo al 1\u00b0 gennaio 20<span class=\"_ _0\"></span>23 </div></td><td class=\"c x299 y1a40 w13f h1ec\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.349  </div></td><td class=\"c x2ec y1a40 w281 h1ec\"><div class=\"t m0 x66 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 23.750  </div></td><td class=\"c x27d y1a40 w30 h1ec\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 16.441  </div></td><td class=\"c x2e9 y1a40 w282 h1ec\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 47.540  </div></td></tr><tr><td class=\"c x1f0 y1a41 w247 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _0\"></span>ti </div></td><td class=\"c x299 y1a41 w13f h1ed\"><div class=\"t m0 x13f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">658 </span> </div></td><td class=\"c x2ec y1a41 w281 h1ed\"><div class=\"t m0 x83 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">168 </span> </div></td><td class=\"c x27d y1a41 w30 h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 3.459  </div></td><td class=\"c x2e9 y1a41 w282 h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 4.285  </div></td></tr><tr><td class=\"c x1f0 y1a42 w247 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Utilizzo </div></td><td class=\"c x299 y1a42 w13f h1ed\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(387) </span> </div></td><td class=\"c x2ec y1a42 w281 h1ed\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(176) </span> </div></td><td class=\"c x27d y1a42 w30 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (7.021)  </div></td><td class=\"c x2e9 y1a42 w282 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (7.585)  </div></td></tr><tr><td class=\"c x1f0 y1a43 w247 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td class=\"c x2ec y1a43 w281 h1ec\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(112) </span> </div></td><td class=\"c x27d y1a43 w30 h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(440) </span> </div></td><td class=\"c x2e9 y1a43 w282 h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(552) </span> </div></td></tr><tr><td class=\"c x1f0 y1a44 w247 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Differenza ca<span class=\"_ _0\"></span>mbio </div></td><td></td><td class=\"c x2ec y1a44 w281 h1ed\"><div class=\"t m0 x55 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.022)  </div></td><td class=\"c x27d y1a44 w30 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.023)  </div></td><td class=\"c x2e9 y1a44 w282 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (2.045)  </div></td></tr><tr><td class=\"c x1f0 y1a45 w247 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Variazione area d<span class=\"_ _17\"></span>i consolidamento </div></td><td></td><td class=\"c x2ec y1a45 w281 h1ed\"><div class=\"t m0 x55 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.050)  </div></td><td class=\"c x27d y1a45 w30 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.633)  </div></td><td class=\"c x2e9 y1a45 w282 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (2.683)  </div></td></tr><tr><td class=\"c x1f0 y1a46 w247 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altre variazioni<span class=\"_ _17\"></span> </div></td><td></td><td class=\"c x2ec y1a46 w281 h1ec\"><div class=\"t m0 x83 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">635 </span> </div></td><td class=\"c x27d y1a46 w30 h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(260) </span> </div></td><td class=\"c x2e9 y1a46 w282 h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">375 </span> </div></td></tr><tr><td class=\"c x1f0 y1a47 w247 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Saldo al 31 dicem<span class=\"_ _17\"></span>bre 2023 </div></td><td class=\"c x299 y1a47 w13f h1ed\"><div class=\"t m0 x2b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 7.620  </div></td><td class=\"c x2ec y1a47 w281 h1ed\"><div class=\"t m0 x66 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 22.193  </div></td><td class=\"c x27d y1a47 w30 h1ed\"><div class=\"t m0 x24 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 9.523  </div></td><td class=\"c x2e9 y1a47 w282 h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 39.336  </div></td></tr><tr><td class=\"c x1f0 y1a48 w247 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Di cui: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1a49 w247 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Quota corren<span class=\"_ _0\"></span>te </div></td><td class=\"c x299 y1a49 w13f h1ec\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.620  </div></td><td class=\"c x2ec y1a49 w281 h1ec\"><div class=\"t m0 x83 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">107 </span> </div></td><td class=\"c x27d y1a49 w30 h1ec\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 5.390  </div></td><td class=\"c x2e9 y1a49 w282 h1ec\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 13.117  </div></td></tr><tr><td class=\"c x1f0 y1a4a w247 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Quota non corr<span class=\"_ _0\"></span>ente </div></td><td class=\"c x299 y1a4a w13f h1ed\"><div class=\"t m0 x41 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ec y1a4a w281 h1ed\"><div class=\"t m0 x66 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 22.086  </div></td><td class=\"c x27d y1a4a w30 h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 4.133  </div></td><td class=\"c x2e9 y1a4a w282 h1ed\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 26.219  </div></td></tr><tr><td class=\"c x1f0 y1a4b w247 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x299 y1a4b w13f h1ed\"><div class=\"t m0 x2b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 7.620  </div></td><td class=\"c x2ec y1a4b w281 h1ed\"><div class=\"t m0 x66 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 22.193  </div></td><td class=\"c x27d y1a4b w30 h1ed\"><div class=\"t m0 x24 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 9.523  </div></td><td class=\"c x2e9 y1a4b w282 h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 39.336  </div></td></tr><tr><td class=\"c x1f0 y1a4c w249 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Saldo al 1\u00b0 gennaio 20<span class=\"_ _0\"></span>24 </div></td><td class=\"c x299 y1a4c w13f h1ed\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.620  </div></td><td class=\"c x2ec y1a4c w281 h1ed\"><div class=\"t m0 x66 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 22.193  </div></td><td class=\"c x27d y1a4c w30 h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 9.523  </div></td><td class=\"c x2e9 y1a4c w41 h1ed\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 39.336  </div></td></tr><tr><td class=\"c x1f0 y1a4d w249 h226\"><div class=\"t m0 x1b h43 y14f1 ff1 fs8 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _0\"></span>ti </div></td><td class=\"c x299 y1a4d w13f h226\"><div class=\"t m0 x13f h43 y14f1 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">291 </span> </div></td><td class=\"c x2ec y1a4d w281 h226\"><div class=\"t m0 x83 h43 y14f1 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">986 </span> </div></td><td class=\"c x27d y1a4d w30 h226\"><div class=\"t m0 x24 h43 y14f1 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.910  </div></td><td class=\"c x2e9 y1a4d w41 h226\"><div class=\"t m0 x24 h43 y14f1 ff1 fs8 fc0 sc0 ls0 ws0\"> 9.187  </div></td></tr><tr><td class=\"c x1f0 y1a4e w249 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Utilizzo </div></td><td class=\"c x299 y1a4e w13f h1ec\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(561) </span> </div></td><td class=\"c x2ec y1a4e w281 h1ec\"><div class=\"t m0 x93 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(2) </span> </div></td><td class=\"c x27d y1a4e w30 h1ec\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (3.115)  </div></td><td class=\"c x2e9 y1a4e w41 h1ec\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (3.678)  </div></td></tr><tr><td class=\"c x1f0 y1a4f w249 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td class=\"c x2ec y1a4f w281 h1ed\"><div class=\"t m0 x83 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(42) </span> </div></td><td class=\"c x27d y1a4f w30 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(171) </span> </div></td><td class=\"c x2e9 y1a4f w41 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(213) </span> </div></td></tr><tr><td class=\"c x1f0 y1a50 w249 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Differenza ca<span class=\"_ _0\"></span>mbio </div></td><td></td><td class=\"c x2ec y1a50 w281 h1ed\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(307) </span> </div></td><td class=\"c x27d y1a50 w30 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(320) </span> </div></td><td class=\"c x2e9 y1a50 w41 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(627) </span> </div></td></tr><tr><td class=\"c x1f0 y1a51 w249 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altre variazioni<span class=\"_ _17\"></span> </div></td><td></td><td class=\"c x2ec y1a51 w281 h1ec\"><div class=\"t m0 x13d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x27d y1a51 w30 h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(114) </span> </div></td><td class=\"c x2e9 y1a51 w41 h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(114) </span> </div></td></tr><tr><td class=\"c x1f0 y1a52 w249 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Saldo al 31 dicem<span class=\"_ _17\"></span>bre 2024 </div></td><td class=\"c x299 y1a52 w13f h1ed\"><div class=\"t m0 x2b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 7.350  </div></td><td class=\"c x2ec y1a52 w281 h1ed\"><div class=\"t m0 x66 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 22.828  </div></td><td class=\"c x27d y1a52 w30 h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 13.712  </div></td><td class=\"c x2e9 y1a52 w41 h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 43.890  </div></td></tr><tr><td class=\"c x1f0 y1a53 w249 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Di cui: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1a54 w249 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Quota corren<span class=\"_ _0\"></span>te </div></td><td class=\"c x299 y1a54 w13f h1ec\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.350  </div></td><td class=\"c x2ec y1a54 w281 h1ec\"><div class=\"t m0 x83 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">103 </span> </div></td><td class=\"c x27d y1a54 w30 h1ec\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 5.498  </div></td><td class=\"c x2e9 y1a54 w41 h1ec\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 12.951  </div></td></tr><tr><td class=\"c x1f0 y1a55 w249 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Quota non corr<span class=\"_ _0\"></span>ente </div></td><td class=\"c x299 y1a55 w13f h1ed\"><div class=\"t m0 x41 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ec y1a55 w281 h1ed\"><div class=\"t m0 x66 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 22.725  </div></td><td class=\"c x27d y1a55 w30 h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 8.215  </div></td><td class=\"c x2e9 y1a55 w41 h1ed\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 30.9<span class=\"ls10\">39</span>  </div></td></tr><tr><td class=\"c x1f0 y1a56 w249 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x299 y1a56 w13f h1ed\"><div class=\"t m0 x2b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 7.350  </div></td><td class=\"c x2ec y1a56 w281 h1ed\"><div class=\"t m0 x66 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 22.828  </div></td><td class=\"c x27d y1a56 w30 h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 13.712  </div></td><td class=\"c x2e9 y1a56 w41 h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 43.890  </div></td></tr></table> <span class=\"_ _26\"> </span> <span class=\"_ _5\"> </span>Il <span class=\"_ _16\"></span>fondo <span class=\"_ _16\"></span>vertenze <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>liti, <span class=\"_ _16\"></span>pari <span class=\"_ _16\"></span>a <span class=\"_ _17\"></span>7,3 <span class=\"_ _16\"></span>milioni <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>Euro, <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _16\"></span>f<span class=\"_ _6\"></span>orma<span class=\"_ _0\"></span>to <span class=\"_ _16\"></span>da <span class=\"_ _17\"></span>accantonamen<span class=\"_ _17\"></span>ti <span class=\"_ _17\"></span>effettuati principalmente <span class=\"_ _15\"></span>dalle <span class=\"_ _15\"></span>societ\u00e0 <span class=\"_ _15\"></span>editoriali <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>Gruppo <span class=\"_ _15\"></span>Caltagirone <span class=\"_ _15\"></span>Editore, <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>fronte <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>passivit\u00e0 derivanti <span class=\"_ _6\"></span>da <span class=\"_ _14\"></span>richieste <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>indennizzi <span class=\"_ _6\"></span>principalmente <span class=\"_ _6\"></span>per <span class=\"_ _15\"></span>diffa<span class=\"_ _0\"></span>mazione. <span class=\"_ _6\"></span>I<span class=\"_ _6\"></span>l <span class=\"_ _6\"></span>f<span class=\"_ _6\"></span>ondo <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _14\"></span>stato <span class=\"_ _14\"></span>stimato<span class=\"_ _17\"></span> tenendo  c<span class=\"_ _17\"></span>onto  della <span class=\"_ _21\"> </span>particolare <span class=\"_ _8\"> </span>natura <span class=\"_ _8\"> </span>dell\u2019attiv<span class=\"_ _17\"></span>it\u00e0  esercitata,<span class=\"_ _0\"></span>  sull<span class=\"_ _0\"></span>a  bas<span class=\"_ _17\"></span>e  dell\u2019esperienza<span class=\"_ _17\"></span> maturata <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>situazioni <span class=\"_ _15\"></span>analoghe <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>sulla <span class=\"_ _15\"></span>base <span class=\"_ _3\"></span>di <span class=\"_ _15\"></span>tutte <span class=\"_ _3\"></span>le <span class=\"_ _15\"></span>informazioni <span class=\"_ _15\"></span>disponibili<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>alla <span class=\"_ _15\"></span>dat<span class=\"_ _6\"></span>a <span class=\"_ _15\"></span>di redazione <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span>presente <span class=\"_ _14\"></span>Bilanci<span class=\"_ _0\"></span>o <span class=\"_ _14\"></span>consolidat<span class=\"ff7\">o, <span class=\"_ _14\"></span>considerando <span class=\"_ _6\"></span>l\u2019obiettiva <span class=\"_ _14\"></span>difficolt\u00e0 <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>stimare <span class=\"_ _14\"></span>gli </span>oneri e la tempisti<span class=\"_ _0\"></span>ca connessi alle sin<span class=\"_ _17\"></span>gole cause in corso.   <span class=\"_ _26\"> </span> <span class=\"_ _5\"> </span>Il fondo <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ipristi<span class=\"_ _0\"></span>no e <span class=\"_ _17\"></span>sm<span class=\"_ _6\"></span>ant<span class=\"_ _0\"></span>ellamento cave, <span class=\"_ _0\"></span>pari a<span class=\"_ _17\"></span> 22,8 mil<span class=\"_ _0\"></span>ioni di<span class=\"_ _0\"></span> Euro, \u00e8 <span class=\"_ _17\"></span>accantonato in<span class=\"_ _17\"></span> relazione <span class=\"_ _6\"></span>ad <span class=\"_ _6\"></span>interventi <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span><span class=\"ff7\">pulizia <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>manutenzion<span class=\"_ _17\"></span>e <span class=\"_ _14\"></span>sulle <span class=\"_ _6\"></span>cave <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>l\u2019estrazione <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>materie </span>prime delle socie<span class=\"_ _0\"></span>t\u00e0 cementiere da<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>effettuarsi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>entro la scaden<span class=\"_ _17\"></span>za delle concessioni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di utilizzo<span class=\"_ _82\"> </span>I <span class=\"_ _3\"></span>fondi <span class=\"_ _12\"></span>rela<span class=\"_ _0\"></span>tivi <span class=\"_ _3\"></span>agli <span class=\"_ _3\"></span>altri <span class=\"_ _3\"></span>rischi <span class=\"_ _3\"></span>includono <span class=\"_ _3\"></span>principalmente <span class=\"_ _3\"></span>fondi <span class=\"_ _3\"></span>per <span class=\"_ _12\"></span>contenziosi <span class=\"_ _15\"></span>legali <span class=\"_ _12\"></span><span class=\"ls1\">e </span>accantonamenti<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>specifici <span class=\"_ _14\"></span>effettuati <span class=\"_ _14\"></span>dalla <span class=\"_ _14\"></span>controllata <span class=\"_ _6\"></span>Vianini <span class=\"_ _14\"></span>Lavori <span class=\"_ _15\"></span>in <span class=\"_ _6\"></span>r<span class=\"_ _6\"></span>elazi<span class=\"_ _17\"></span>one <span class=\"_ _15\"></span>a <span class=\"_ _14\"></span>commesse<span class=\"_ _17\"></span> ultimate.<span class=\"fsa\"> </span>21.<span class=\"ls0\"> <span class=\"_ _17\"></span>Passivit\u00e0 finanziarie co<span class=\"_ _17\"></span>rr<span class=\"_ _6\"></span>enti e non co<span class=\"_ _17\"></span>rrenti </span><table class=\"s w45f h308\" id=\"_2bd2f9e3-8def-4f5b-bcef-3cbfb32fae7c\"><tr><td></td><td class=\"c x2ed y1a57 w285 h1ec\"><div class=\"t m0 xc9 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x2ee y1a57 w217 h1ec\"><div class=\"t m0 xcb h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f0 y1a58 w284 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>iarie non c<span class=\"_ _17\"></span>orrenti </div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1a59 w284 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti per beni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>in leasing </div></td><td class=\"c x2ed y1a59 w285 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          56.521  </div></td><td class=\"c x2ee y1a59 w217 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          57.208  </div></td></tr><tr><td class=\"c x1bf y1a5a w460 h309\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti per beni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>in leasing ver<span class=\"_ _0\"></span>so societ\u00e0 so<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>to</div></td><td class=\"c x2ed y1a5b w285 h10a\"><div class=\"t m0 x1b h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">          14.155  </div></td><td class=\"c x2ee y1a5b w217 h10a\"><div class=\"t m0 x1b h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">          11.596  </div></td></tr><tr><td class=\"c x1bf y1a5c w461 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">comune controllo<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1a5d w284 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti verso ban<span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>he  </div></td><td class=\"c x2ed y1a5d w285 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        191.644  </div></td><td class=\"c x2ee y1a5d w217 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        250.274  </div></td></tr><tr><td class=\"c x1f0 y1a5e w284 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fair value degli stru<span class=\"_ _17\"></span>menti derivati di copertura </div></td><td class=\"c x2ed y1a5e w285 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          12.243  </div></td><td class=\"c x2ee y1a5e w217 h1ed\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">                  -   <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x1f0 y1a5f w284 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale Passivit\u00e0 f<span class=\"_ _17\"></span>inanziarie non corre<span class=\"_ _17\"></span>nti </div></td><td class=\"c x2ed y1a5f w285 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        274.563  </div></td><td class=\"c x2ee y1a5f w217 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        319.078  </div></td></tr><tr><td class=\"c x1f0 y1a60 w284 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>iarie corre<span class=\"_ _17\"></span>nti </div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1a61 w284 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti verso ban<span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>he  </div></td><td class=\"c x2ed y1a61 w285 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          17.310  </div></td><td class=\"c x2ee y1a61 w217 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          23.962  </div></td></tr><tr><td class=\"c x1f0 y1a62 w284 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Quota a breve di<span class=\"_ _17\"></span> f<span class=\"_ _6\"></span>inanziamen<span class=\"_ _17\"></span>ti <span class=\"_ _6\"></span>non<span class=\"_ _0\"></span> correnti </div></td><td class=\"c x2ed y1a62 w285 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          15.117  </div></td><td class=\"c x2ee y1a62 w217 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          43.430  </div></td></tr><tr><td class=\"c x1f0 y1a63 w284 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fair value degli <span class=\"_ _0\"></span>strumenti der<span class=\"_ _0\"></span>ivati di copertura </div></td><td class=\"c x2ed y1a63 w285 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          11.025  </div></td><td class=\"c x2ee y1a63 w217 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          11.728  </div></td></tr><tr><td class=\"c x1f0 y1a64 w284 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti per beni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>in leasing </div></td><td class=\"c x2ed y1a64 w285 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          34.854  </div></td><td class=\"c x2ee y1a64 w217 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          28.829  </div></td></tr><tr><td class=\"c x1bf y1953 w460 h2b5\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti per beni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>in leasing ver<span class=\"_ _0\"></span>so societ\u00e0 so<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>to</div></td><td class=\"c x2ed y1a65 w285 h101\"><div class=\"t m0 x1b h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">            5.798  </div></td><td class=\"c x2ee y1a65 w217 h101\"><div class=\"t m0 x1b h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">            3.369  </div></td></tr><tr><td class=\"c x1bf y1a66 w461 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">comune controllo<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1a67 w284 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri debiti finan<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>iari verso<span class=\"_ _0\"></span> imprese con<span class=\"_ _17\"></span>sortili  </div></td><td class=\"c x2ed y1a67 w285 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          10.010  </div></td><td class=\"c x2ee y1a67 w217 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          10.301  </div></td></tr><tr><td class=\"c x1f0 y1a68 w284 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri debiti finan<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>iari  </div></td><td class=\"c x2ed y1a68 w285 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">            5.506  </div></td><td class=\"c x2ee y1a68 w217 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">            4.338  </div></td></tr><tr><td class=\"c x1f0 y1a69 w284 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Ratei passivi<span class=\"_ _0\"></span> su interessi  </div></td><td class=\"c x2ed y1a69 w285 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">               <span class=\"ls10\">208 </span> </div></td><td class=\"c x2ee y1a69 w217 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">               <span class=\"ls10\">316 </span> </div></td></tr><tr><td class=\"c x1f0 y1a6a w284 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> Totale Passiv<span class=\"_ _0\"></span>it\u00e0 finanziarie<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>correnti  </div></td><td class=\"c x2ed y1a6a w285 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">          99.828  </div></td><td class=\"c x2ee y1a6a w217 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        126.273  </div></td></tr><tr><td class=\"c x1f0 y1a6b w284 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> Totale Passiv<span class=\"_ _0\"></span>it\u00e0 finanziarie<span class=\"_ _17\"></span> <span class=\"_ _6\"></span> </div></td><td class=\"c x2ed y1a6b w285 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        374.390  </div></td><td class=\"c x2ee y1a6b w217 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        445.350  </div></td></tr></table> <span class=\"_ _26\"> </span>Per <span class=\"_ _6\"></span>quanto <span class=\"_ _6\"></span>concerne <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _6\"></span>finanziarie <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>correnti <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>correnti, <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>contabile \u00e8 un\u2019approssimazi<span class=\"_ _17\"></span><span class=\"ff1\">one r<span class=\"_ _6\"></span>agion<span class=\"_ _0\"></span>evole del fair value.<span class=\"_ _0\"></span> </span> <span class=\"_ _26\"> </span>Al <span class=\"_ _17\"></span>31 dicembre <span class=\"ls1\">2024</span> <span class=\"_ _17\"></span>il total<span class=\"_ _0\"></span>e del<span class=\"_ _17\"></span>le passivit\u00e0 <span class=\"_ _17\"></span>finanziarie \u00e8 <span class=\"_ _17\"></span>attr<span class=\"_ _6\"></span>ibuibil<span class=\"_ _17\"></span>e per 212,8 <span class=\"_ _17\"></span>milioni di<span class=\"_ _17\"></span> Euro <span class=\"_ _6\"></span>al Gruppo <span class=\"_ _6\"></span>Cementir, per <span class=\"_ _6\"></span>103,8 <span class=\"_ _6\"></span>milioni di <span class=\"_ _6\"></span>Euro <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>Gruppo Domus <span class=\"_ _6\"></span>Italia, per <span class=\"_ _14\"></span>28,7 milioni di <span class=\"_ _0\"></span>Euro al<span class=\"_ _17\"></span> Gruppo Viani<span class=\"_ _17\"></span>ni Lavori, pe<span class=\"_ _17\"></span>r 25,7 <span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ilioni<span class=\"_ _17\"></span> di Euro <span class=\"_ _17\"></span>al Gruppo <span class=\"_ _17\"></span>Caltagirone E<span class=\"_ _17\"></span>ditore e per<span class=\"_ _17\"></span> 3,<span class=\"ls0\">4 milioni di<span class=\"_ _0\"></span> Euro a Caltagirone Spa ed<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>alle altre <span class=\"_ _17\"></span>societ\u00e0 controllate.   </span>La <span class=\"_ _14\"></span>variazione<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>rispetto <span class=\"_ _6\"></span>al <span class=\"_ _14\"></span>precedente <span class=\"_ _6\"></span>esercizio <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _6\"></span>r<span class=\"_ _6\"></span>iferibi<span class=\"_ _0\"></span>le <span class=\"_ _14\"></span>principalmente <span class=\"_ _6\"></span>al<span class=\"_ _6\"></span><span class=\"ff7\">l\u2019<span class=\"_ _0\"></span>aumento </span>di capitale <span class=\"_ _17\"></span>sociale della c<span class=\"_ _17\"></span>ontrollata Domus <span class=\"_ _17\"></span>SpA, pari a 59<span class=\"_ _17\"></span>,984 milioni <span class=\"_ _17\"></span>di Euro<span class=\"ls2\">, </span>funzionale alla<span class=\"_ _17\"></span> riduzione  dell\u2019indeb<span class=\"_ _0\"></span>itamento  finanziario  del  Gruppo<span class=\"ff1\"> <span class=\"_ _1c\"> </span>Domus  e  al  rimborso  volontario  di </span>finanziamenti in<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>essere del Gruppo<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>Cementir<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>Holding<span class=\"_ _0\"></span>.  <span class=\"_ _26\"> </span>I debiti <span class=\"_ _17\"></span>per beni in<span class=\"_ _17\"></span> leasing verso <span class=\"_ _17\"></span>societ\u00e0 sotto <span class=\"_ _17\"></span>comune con<span class=\"_ _0\"></span>trollo riguardan<span class=\"_ _17\"></span>o i contra<span class=\"_ _0\"></span>tti di<span class=\"_ _17\"></span> affitto <span class=\"_ _3\"></span>delle <span class=\"_ _15\"></span>sedi <span class=\"_ _3\"></span>sociali <span class=\"_ _15\"></span>della <span class=\"_ _15\"></span>Capogruppo <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>alcune <span class=\"_ _15\"></span>controllate, <span class=\"_ _15\"></span>contabili<span class=\"_ _0\"></span>zzati <span class=\"_ _3\"></span>in <span class=\"_ _15\"></span>accordo all\u2019IFRS<span class=\"_ _0\"></span> 16.<span class=\"ff1\"> </span> <span class=\"_ _26\"> </span>Gli <span class=\"_ _4\"> </span>altri <span class=\"_ _5\"> </span>debi<span class=\"_ _0\"></span>ti <span class=\"_ _4\"> </span>f<span class=\"_ _6\"></span>inanziari<span class=\"_ _17\"></span> <span class=\"_ _5\"> </span>sono <span class=\"_ _4\"> </span>costituiti <span class=\"_ _4\"> </span>principalmente <span class=\"_ _4\"> </span>dagli <span class=\"_ _4\"> </span>incassi <span class=\"_ _4\"> </span>operati <span class=\"_ _5\"> </span>dall<span class=\"_ _17\"></span>a controllata Vian<span class=\"_ _0\"></span>ini Lavori nella sua qual<span class=\"_ _17\"></span>it\u00e0 di mandataria dei Ragg<span class=\"_ _0\"></span>ruppamenti Tempo<span class=\"_ _0\"></span>ranei di<span class=\"_ _17\"></span> imprese <span class=\"_ _8\"> </span>cui <span class=\"_ _8\"> </span>partecipa<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> <span class=\"_ _8\"> </span>da  t<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>asferire<span class=\"_ _0\"></span>  all<span class=\"_ _0\"></span>e  mand<span class=\"_ _17\"></span>anti  dei <span class=\"_ _8\"> </span>raggruppamen<span class=\"_ _17\"></span>ti  alla <span class=\"_ _8\"> </span>data <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>31<span class=\"_ _17\"></span> dicembre <span class=\"ls1\">2024</span>.  <span class=\"_ _26\"> </span>Relativamente<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>totale <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>passivit\u00e0 <span class=\"_ _15\"></span>finanziarie <span class=\"_ _15\"></span>corren<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>non <span class=\"_ _15\"></span>correnti <span class=\"_ _15\"></span>si <span class=\"_ _15\"></span>evidenzi<span class=\"_ _0\"></span>a che circa il <span class=\"ls1\">13<span class=\"_ _0\"></span><span class=\"ls0\">,6% preved<span class=\"_ _17\"></span>e il rispetto di sogli<span class=\"_ _0\"></span>e di parametri<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>finanziari<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>(<span class=\"ff6\">covenant</span>)<span class=\"ff6\"> </span>che risultan<span class=\"_ _0\"></span>o </span></span>rispettate alla da<span class=\"_ _0\"></span>ta del 31 di<span class=\"_ _0\"></span>cembre 2024.  <span class=\"_ _26\"> </span>A <span class=\"_ _19\"> </span>tal <span class=\"_ _19\"> </span>f<span class=\"_ _6\"></span>ine <span class=\"_ _19\"></span>si <span class=\"_ _19\"> </span>precisa <span class=\"_ _19\"> </span>che <span class=\"_ _19\"></span>i <span class=\"_ _19\"> </span><span class=\"ff6\">covenant</span> <span class=\"_ _19\"> </span>da <span class=\"_ _19\"> </span>rispettare <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>costituiti <span class=\"_ _19\"> </span>principalmente <span class=\"_ _19\"> </span>dal rapporto <span class=\"_ _16\"></span>tra <span class=\"_ _16\"></span>l\u2019indebitamento <span class=\"_ _16\"></span>finanziario <span class=\"_ _16\"></span>netto <span class=\"_ _16\"></span>ed <span class=\"_ _17\"></span>il <span class=\"_ _16\"></span>margine <span class=\"_ _17\"></span>operativo<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>lordo <span class=\"_ _16\"></span>a <span class=\"_ _17\"></span>livello <span class=\"_ _16\"></span>consolidato ed il rapporto tra<span class=\"_ _0\"></span> il margi<span class=\"_ _17\"></span>ne <span class=\"_ _6\"></span>operativo lordo<span class=\"_ _17\"></span> e gli oneri finanziari netti<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span>  <span class=\"_ _26\"> </span> <span class=\"_ _5\"> </span>La scadenza dei<span class=\"_ _0\"></span> debiti finanziari cor<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>enti \u00e8 la segue<span class=\"_ _0\"></span>nte: <table class=\"s w462 h30a\" id=\"_a51e9fc0-b6c1-42a7-af5d-33b2b555f0c7\"><tr><td></td><td class=\"c x2ef y1a6c w288 h1ed\"><div class=\"t m0 xc9 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x2f0 y1a6c w289 h1ed\"><div class=\"t m0 xc9 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1b0 y1a6d w287 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Entro 3 mesi<span class=\"_ _0\"></span> </div></td><td class=\"c x2ef y1a6d w288 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          64.181<span class=\"_ _0\"></span>  </div></td><td class=\"c x2f0 y1a6d w289 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          44.468<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1b0 y1a6e w287 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Tra 3 mesi ed 1 ann<span class=\"_ _0\"></span>o </div></td><td class=\"c x2ef y1a6e w288 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          39.704<span class=\"_ _0\"></span>  </div></td><td class=\"c x2f0 y1a6e w289 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          81.804<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1b0 y1a6f w287 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Tra 1 e 2 anni<span class=\"_ _17\"></span> </div></td><td class=\"c x2ef y1a6f w288 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        150.505<span class=\"_ _0\"></span>  </div></td><td class=\"c x2f0 y1a6f w289 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          39.502<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1b0 y1a70 w287 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Tra 2 e 5 anni<span class=\"_ _17\"></span> </div></td><td class=\"c x2ef y1a70 w288 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          73.505<span class=\"_ _0\"></span>  </div></td><td class=\"c x2f0 y1a70 w289 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        180.672<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1b0 y1a71 w287 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">oltre 5 anni </div></td><td class=\"c x2ef y1a71 w288 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          46.496<span class=\"_ _0\"></span>  </div></td><td class=\"c x2f0 y1a71 w289 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          98.904<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1b0 y1a72 w287 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> Totale Passiv<span class=\"_ _0\"></span>it\u00e0 finanziarie<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>  </div></td><td class=\"c x2ef y1a72 w288 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        374.390<span class=\"_ _0\"></span>  </div></td><td class=\"c x2f0 y1a72 w289 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        445.350<span class=\"_ _0\"></span>  </div></td></tr><tr><td></td><td class=\"c x2ef y1a73 w288 h1ed\"><div class=\"t m0 xc9 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x2f0 y1a73 w289 h1ed\"><div class=\"t m0 xc9 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1b0 y1a74 w287 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 a tas<span class=\"_ _17\"></span>s<span class=\"_ _6\"></span>o di intere<span class=\"_ _17\"></span>s<span class=\"_ _6\"></span>se varia<span class=\"_ _0\"></span>bile </div></td><td class=\"c x2ef y1a74 w288 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        374.390<span class=\"_ _0\"></span>  </div></td><td class=\"c x2f0 y1a74 w289 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        445.350<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1b0 y1a75 w287 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> Totale Passiv<span class=\"_ _0\"></span>it\u00e0 finanziarie<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>  </div></td><td class=\"c x2ef y1a75 w288 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        374.390<span class=\"_ _0\"></span>  </div></td><td class=\"c x2f0 y1a75 w289 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        445.350<span class=\"_ _0\"></span> </div></td></tr></table>22.<span class=\"ls0\"> <span class=\"_ _17\"></span>Debiti commerciali </span><table class=\"s w463 h30b\" id=\"_0f3910fe-2ae7-44e2-8435-ead813b139c1\"><tr><td></td><td class=\"c x2f1 y1a76 w28b h1ec\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x296 y1a76 w25e h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f0 y1a77 w28a h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti verso forn<span class=\"_ _0\"></span>itori </div></td><td class=\"c x2f1 y1a77 w28b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">      419.954  </div></td><td class=\"c x296 y1a77 w25e h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">     352.079  </div></td></tr><tr><td class=\"c x1f0 y1a78 w28a h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Acconti </div></td><td class=\"c x2f1 y1a78 w28b h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        11.548  </div></td><td class=\"c x296 y1a78 w25e h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">         8.378  </div></td></tr><tr><td class=\"c x1f0 y1a79 w28a h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale debiti vers<span class=\"_ _17\"></span>o <span class=\"_ _6\"></span>terzi </div></td><td class=\"c x2f1 y1a79 w28b h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">      431.502  </div></td><td class=\"c x296 y1a79 w25e h1ed\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">     360.458  </div></td></tr><tr><td class=\"c x1f0 y1a7a w28a h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti verso corr<span class=\"_ _0\"></span>elate </div></td><td class=\"c x2f1 y1a7a w28b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">      110.611  </div></td><td class=\"c x296 y1a7a w25e h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">       30.467  </div></td></tr><tr><td class=\"c x1f0 y1a7b w28a h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale debiti co<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>mercial<span class=\"_ _0\"></span>i </div></td><td class=\"c x2f1 y1a7b w28b h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">      542.112  </div></td><td class=\"c x296 y1a7b w25e h1ec\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">     390.924  </div></td></tr><tr><td class=\"c x1f0 y1a7c w28a h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Quota corren<span class=\"_ _0\"></span>te </div></td><td class=\"c x2f1 y1a7c w28b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">      542.075  </div></td><td class=\"c x296 y1a7c w25e h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">     390.924  </div></td></tr><tr><td class=\"c x1f0 y1a7d w28a h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Quota non corr<span class=\"_ _0\"></span>ente </div></td><td class=\"c x2f1 y1a7d w28b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">               <span class=\"ls10\">37 </span> </div></td><td class=\"c x296 y1a7d w25e h1ed\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">               -    </div></td></tr><tr><td class=\"c x1f0 y1977 w28a h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x2f1 y1977 w28b h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">      542.112  </div></td><td class=\"c x296 y1977 w25e h1ec\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">     390.924  </div></td></tr></table> <span class=\"_ _26\"> </span> <span class=\"_ _5\"> </span>La <span class=\"_ _16\"></span>voce <span class=\"_ _17\"></span>debiti <span class=\"_ _17\"></span>commercial<span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>accoglie <span class=\"_ _16\"></span>i <span class=\"_ _17\"></span>debiti <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>forniture <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>materie <span class=\"_ _17\"></span>prime, <span class=\"_ _16\"></span>combustibili,<span class=\"_ _17\"></span> energia, m<span class=\"_ _6\"></span>ateriali<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>e <span class=\"_ _6\"></span>apparecchiatur<span class=\"_ _17\"></span>e <span class=\"_ _14\"></span>e <span class=\"_ _6\"></span>quelli relativi <span class=\"_ _6\"></span>ad <span class=\"_ _6\"></span>appalti e <span class=\"_ _6\"></span>prestazioni diverse <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>fronte di attivit\u00e0 svolte<span class=\"_ _0\"></span> nell\u2019esercizi<span class=\"_ _0\"></span>o chiuso al 31 dicemb<span class=\"_ _17\"></span>re <span class=\"_ _6\"></span><span class=\"ff1 ls1\">2024<span class=\"ls0\">. </span></span> <span class=\"_ _26\"> </span> <span class=\"_ _5\"> </span>Tra <span class=\"_ _a\"> </span>i <span class=\"_ _a\"> </span>debiti <span class=\"_ _a\"> </span>verso <span class=\"_ _a\"> </span>correlate <span class=\"_ _a\"> </span>sono <span class=\"_ _a\"> </span>compresi<span class=\"_ _17\"></span> <span class=\"_ _22\"> </span>i <span class=\"_ _22\"> </span>debiti <span class=\"_ _a\"> </span>verso <span class=\"_ _a\"> </span>imprese<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>consortili, rappresentativi <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>rapporti <span class=\"_ _21\"> </span>commerciali <span class=\"_ _1f\"> </span>intrattenuti <span class=\"_ _21\"> </span>a  no<span class=\"_ _17\"></span>rmali <span class=\"_ _8\"> </span>condizioni<span class=\"_ _0\"></span> <span class=\"_ _21\"> </span>di  me<span class=\"_ _17\"></span>rcato <span class=\"_ _8\"> </span>dall<span class=\"_ _17\"></span>a controllata Vianini<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>Lavori con <span class=\"_ _6\"></span>consorzi e societ\u00e0 consortili<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>costituite per l\u2019esecuzione unitaria<span class=\"_ _17\"></span> delle commesse acqui<span class=\"_ _17\"></span>site in Raggruppamenti Temporanei di<span class=\"_ _17\"></span> Imprese.<span class=\"_ _82\"> </span>Il valore dei debi<span class=\"_ _0\"></span>ti comm<span class=\"_ _0\"></span>erciali \u00e8 rappresenta<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ivo del<span class=\"_ _0\"></span> loro fair value. 23.<span class=\"ls0\"> <span class=\"_ _17\"></span>Altre passivit\u00e0 correnti<span class=\"_ _17\"></span> e non correnti </span><table class=\"s w464 h30c\" id=\"_932a7b67-7dc5-49e9-8953-bc8eda3bcde0\"><tr><td></td><td class=\"c x27b y1a7e w27d h1ed\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x2f2 y1a7e w279 h1ed\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f0 y1a7f w28d h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Altre passivit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>non corrent<span class=\"_ _17\"></span>i </div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1a80 w28d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri Debiti </div></td><td class=\"c x27b y1a80 w27d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">             <span class=\"ls10\">236 </span> </div></td><td class=\"c x2f2 y1a80 w279 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">            <span class=\"ls10\">250 </span> </div></td></tr><tr><td class=\"c x1f0 y1a81 w28d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Risconti pas<span class=\"_ _0\"></span>sivi </div></td><td class=\"c x27b y1a81 w27d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          1.198  </div></td><td class=\"c x2f2 y1a81 w279 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">            <span class=\"ls10\">989 </span> </div></td></tr><tr><td class=\"c x1f0 y1a82 w28d h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale Altre pass<span class=\"_ _0\"></span>ivit\u00e0 non corre<span class=\"_ _17\"></span>nti </div></td><td class=\"c x27b y1a82 w27d h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">          1.433  </div></td><td class=\"c x2f2 y1a82 w279 h1ec\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">         1.239  </div></td></tr><tr><td class=\"c x1f0 y1a83 w28d h226\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Altre passivit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>correnti </div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1a84 w28d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti verso istitu<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i previden<span class=\"_ _0\"></span>ziali </div></td><td class=\"c x27b y1a84 w27d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          8.685  </div></td><td class=\"c x2f2 y1a84 w279 h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">         8.448  </div></td></tr><tr><td class=\"c x1f0 y17ff w28d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti verso il per<span class=\"_ _17\"></span>sonale </div></td><td class=\"c x27b y17ff w27d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        37.790  </div></td><td class=\"c x2f2 y17ff w279 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">       36.403  </div></td></tr><tr><td class=\"c x1f0 y1a85 w28d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti verso altri<span class=\"_ _0\"></span> </div></td><td class=\"c x27b y1a85 w27d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        69.008  </div></td><td class=\"c x2f2 y1a85 w279 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">       69.509  </div></td></tr><tr><td class=\"c x1f0 y1a86 w28d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Ratei passivi </div></td><td class=\"c x27b y1a86 w27d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          5.423  </div></td><td class=\"c x2f2 y1a86 w279 h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">         5.173  </div></td></tr><tr><td class=\"c x1f0 y1a87 w28d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Risconti pas<span class=\"_ _0\"></span>sivi </div></td><td class=\"c x27b y1a87 w27d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          3.449  </div></td><td class=\"c x2f2 y1a87 w279 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">         3.399  </div></td></tr><tr><td class=\"c x1f0 y1a88 w28d h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale altre passiv<span class=\"_ _17\"></span>it\u00e0 correnti verso terz<span class=\"_ _0\"></span>i </div></td><td class=\"c x27b y1a88 w27d h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">      124.355  </div></td><td class=\"c x2f2 y1a88 w279 h1ed\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">     122.932  </div></td></tr><tr><td class=\"c x1f0 y1a89 w28d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti verso control<span class=\"_ _17\"></span>lanti </div></td><td class=\"c x27b y1a89 w27d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">               <span class=\"ls10\">90 </span> </div></td><td class=\"c x2f2 y1a89 w279 h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">         1.586  </div></td></tr><tr><td class=\"c x1f0 y1a8a w28d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti verso corr<span class=\"_ _0\"></span>elate </div></td><td class=\"c x27b y1a8a w27d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">                 <span class=\"ls10\">1 </span> </div></td><td class=\"c x2f2 y1a8a w279 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">            <span class=\"ls10\">183 </span> </div></td></tr><tr><td class=\"c x1f0 y1a8b w28d h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale Altre pass<span class=\"_ _0\"></span>ivit\u00e0 corrent<span class=\"_ _17\"></span>i </div></td><td class=\"c x27b y1a8b w27d h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">      124.446  </div></td><td class=\"c x2f2 y1a8b w279 h1ed\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">     124.702  </div></td></tr></table> <span class=\"_ _26\"> </span>I <span class=\"_ _21\"> </span>debiti <span class=\"_ _1f\"> </span>verso <span class=\"_ _1f\"> </span>altri <span class=\"_ _21\"> </span>inclu<span class=\"_ _0\"></span>dono <span class=\"_ _1f\"> </span>le <span class=\"_ _21\"> </span>somme <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>disposizione <span class=\"_ _1f\"> </span>del <span class=\"_ _1f\"> </span>CDA <span class=\"_ _1f\"> </span>della <span class=\"_ _1f\"> </span>Capogruppo Caltagirone SpA e <span class=\"_ _17\"></span>delle controllate Caltagirone E<span class=\"_ _17\"></span>ditore, Vianini Lavori e Vi<span class=\"_ _0\"></span>anini SpA.<span class=\"_ _82\"> </span>Conto Economico 24.<span class=\"ls0\"> <span class=\"_ _17\"></span>Ricavi operativi <span class=\"_ _7e\"> </span> <span class=\"_ _2f\"> </span> </span><table class=\"s w465 h2fb\" id=\"_23c16b8a-1389-482c-9e62-a0d1885b0237\"><tr><td></td><td class=\"c x2f3 y1a8c w28f h3d\"><div class=\"t m0 x21 h3 y189 ff2 fs0 fc0 sc0 lse ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x2f4 y1a8c w27b h3d\"><div class=\"t m0 x52 h3 y189 ff2 fs0 fc0 sc0 lse ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1a8d w28e h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Ricavi  </div></td><td class=\"c x2f3 y1a8d w28f h3d\"><div class=\"t m0 xc6 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 2.093.267  </div></td><td class=\"c x2f4 y1a8d w27b h3d\"><div class=\"t m0 xf h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 1.928.620  </div></td></tr><tr><td class=\"c x1f0 y1a8e w28e h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Variazione delle rimanenze  </div></td><td class=\"c x2f3 y1a8e w28f h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(887) </div></td><td class=\"c x2f4 y1a8e w27b h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">11.288 </div></td></tr><tr><td class=\"c x1bf y1a8f w466 h2ae\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Incrementi immobilizzazioni per lavori<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1bf y193d w467 h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">interni</div></td><td class=\"c x2f3 y1a90 w28f h50\"><div class=\"t m0 xcb h2 y198 ff1 fs0 fc0 sc0 ls20 ws0\">          <span class=\"ls0\">921  </span></div></td><td class=\"c x2f4 y1a90 w27b h50\"><div class=\"t m0 xf h2 y198 ff1 fs0 fc0 sc0 ls20 ws0\">        <span class=\"ls0\">1.085  </span></div></td></tr><tr><td class=\"c x1f0 y1a91 w28e h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Altri ricavi operativi </div></td><td class=\"c x2f3 y1a91 w28f h3d\"><div class=\"t m0 xcb h2 y189 ff1 fs0 fc0 sc0 ls20 ws0\">     <span class=\"ls0\">46.797  </span></div></td><td class=\"c x2f4 y1a91 w27b h3d\"><div class=\"t m0 xf h2 y189 ff1 fs0 fc0 sc0 ls20 ws0\">      <span class=\"ls0\">49.957  </span></div></td></tr><tr><td class=\"c x1f0 y1a92 w28e h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale ricavi operativi </div></td><td class=\"c x2f3 y1a92 w28f h3d\"><div class=\"t m0 xc6 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 2.140.098  </div></td><td class=\"c x2f4 y1a92 w27b h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 1.990.949  </div></td></tr><tr><td class=\"c x1f0 y1858 w28e h40\"><div class=\"t m0 x1b h26 y18f ff6 fs0 fc0 sc0 ls0 ws0\">di cui verso correlate </div></td><td class=\"c x2f3 y1858 w28f h40\"><div class=\"t m0 x21 h26 y18f ff6 fs0 fc0 sc0 ls0 ws0\">149.037 </div></td><td class=\"c x2f4 y1858 w27b h40\"><div class=\"t m0 x3b h26 y18f ff6 fs0 fc0 sc0 ls0 ws0\">57.646 </div></td></tr></table>Di seguito si ripo<span class=\"_ _0\"></span>rtano i ricavi<span class=\"_ _0\"></span> per area geografica <span class=\"_ _0\"></span>e prodotto: <span class=\"_ _69\"> </span> <table class=\"s w468 h30d\" id=\"_94e47061-b6d2-423c-a1a3-0d4c5de9b950\"><tr><td class=\"c x1f0 y1a93 w290 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x2f5 y1a94 w469 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Nordic<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x2f6 y1a94 w46a h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Nord<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x2f7 y1a94 w46b h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Asia<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x2f8 y1a95 w46c h30e\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">Poste non<span class=\"_ _82\"> </span></div></td><td class=\"c x2f9 y1a94 w46d h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y1a96 w290 h6c\"><div class=\"t m0 x1b h43 yf1 ff1 fs8 fc0 sc0 ls0 ws0\">(Euro <span class=\"ff7\">\u2018000</span><span class=\"ff7\">)</span> </div></td><td class=\"c x2fa y1a97 w46e h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">&amp; Baltic<span class=\"_ _82\"> </span></div></td><td class=\"c x2fb y1a96 w292 h105\"><div class=\"t m0 x26 h103 y8c3 ff2 fs8 fc0 sc0 ls0 ws0\">Belgio </div></td><td class=\"c x2fc y1a97 w46f h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">America<span class=\"_ _82\"> </span></div></td><td class=\"c x2fd y1a96 w294 h105\"><div class=\"t m0 xc6 h103 y8c3 ff2 fs8 fc0 sc0 ls0 ws0\">Turchia </div></td><td class=\"c x2ec y1a96 w295 h105\"><div class=\"t m0 xf h103 y8c3 ff2 fs8 fc0 sc0 ls0 ws0\">Egitto </div></td><td class=\"c x2fe y1a97 w470 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Pacifico<span class=\"_ _82\"> </span></div></td><td class=\"c x2ff y1a96 w292 h105\"><div class=\"t m0 x21 h103 y8c3 ff2 fs8 fc0 sc0 ls0 ws0\">Italia </div></td><td class=\"c x300 y1a98 w471 h30f\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">allocate e<span class=\"_ _82\"> </span></div></td><td class=\"c x2f8 y1a9a w472 h310\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">rettifiche**<span class=\"_ _82\"> </span></div><div class=\"t m0 x301 h103 y1a99 ff2 fs8 fc0 sc0 ls0 ws0\">Caltagirone<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y1a9b w290 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Cemento </div></td><td class=\"c x302 y1a9b w291 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">445.519 </div></td><td class=\"c x2fb y1a9b w292 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">200.817 </div></td><td class=\"c x303 y1a9b w293 h1ed\"><div class=\"t m0 xf h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">160.737 </div></td><td class=\"c x2fd y1a9b w294 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">235.154 </div></td><td class=\"c x2ec y1a9b w295 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">50.255 </div></td><td class=\"c x25d y1a9b w296 h1ed\"><div class=\"t m0 xf h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">121.350 </div></td><td class=\"c x2ff y1a9b w292 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2a4 y1a9b w1d7 h1ed\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(56.674) </div></td><td class=\"c x304 y1a9b w297 h1ed\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">1.157.158 </div></td></tr><tr><td class=\"c x1f0 y1a9c w290 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Calcestruzzo<span class=\"_ _0\"></span> </div></td><td class=\"c x302 y1a9c w291 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">295.735 </div></td><td class=\"c x2fb y1a9c w292 h1ed\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">98.203 </div></td><td class=\"c x303 y1a9c w293 h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2fd y1a9c w294 h1ed\"><div class=\"t m0 xc7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">92.072 </div></td><td class=\"c x2ec y1a9c w295 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x25d y1a9c w296 h1ed\"><div class=\"t m0 x29 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ff y1a9c w292 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2a4 y1a9c w1d7 h1ed\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x304 y1a9c w297 h1ed\"><div class=\"t m0 x22 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">486.010 </div></td></tr><tr><td class=\"c x1f0 y1a9d w290 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Aggregati </div></td><td class=\"c x302 y1a9d w291 h1ec\"><div class=\"t m0 xc7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">25.267 </div></td><td class=\"c x2fb y1a9d w292 h1ec\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">60.853 </div></td><td class=\"c x303 y1a9d w293 h1ec\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2fd y1a9d w294 h1ec\"><div class=\"t m0 xca h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">7.077 </div></td><td class=\"c x2ec y1a9d w295 h1ec\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x25d y1a9d w296 h1ec\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.926 </div></td><td class=\"c x2ff y1a9d w292 h1ec\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2a4 y1a9d w1d7 h1ec\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x304 y1a9d w297 h1ec\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">96.123 </div></td></tr><tr><td class=\"c x1f0 y1a9e w290 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls24 ws0\">Waste<span class=\"ls0\"> </span></div></td><td class=\"c x302 y1a9e w291 h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2fb y1a9e w292 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x303 y1a9e w293 h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2fd y1a9e w294 h1ed\"><div class=\"t m0 xca h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">6.602 </div></td><td class=\"c x2ec y1a9e w295 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x25d y1a9e w296 h1ed\"><div class=\"t m0 x29 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ff y1a9e w292 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2a4 y1a9e w1d7 h1ed\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x304 y1a9e w297 h1ed\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">6.602 </div></td></tr><tr><td class=\"c x1f0 y1a9f w290 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Ricavi editoria<span class=\"_ _0\"></span>li </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2ff y1a9f w292 h1ed\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">42.444 </div></td><td></td><td class=\"c x304 y1a9f w297 h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">42.444 </div></td></tr><tr><td class=\"c x1f0 y1aa0 w290 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Ricavi pubblicitar<span class=\"_ _17\"></span>i </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2ff y1aa0 w292 h1ec\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">61.918 </div></td><td></td><td class=\"c x304 y1aa0 w297 h1ec\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">61.918 </div></td></tr><tr><td class=\"c x1f0 y1aa1 w290 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Costruzioni </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2ff y1aa1 w292 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">116.221 </div></td><td></td><td class=\"c x304 y1aa1 w297 h1ed\"><div class=\"t m0 x22 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">116.221 </div></td></tr><tr><td class=\"c x1f0 y1aa2 w290 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Gestione Immo<span class=\"_ _0\"></span>biliare </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2ff y1aa2 w292 h1ed\"><div class=\"t m0 x49 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">9.573 </div></td><td></td><td class=\"c x304 y1aa2 w297 h1ed\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">9.573 </div></td></tr><tr><td class=\"c x1f0 y1aa3 w290 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Altre attivit\u00e0<span class=\"_ _0\"></span> </div></td><td class=\"c x302 y1aa3 w291 h1ec\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2fb y1aa3 w292 h1ec\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x303 y1aa3 w293 h1ec\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">22.103 </div></td><td class=\"c x2fd y1aa3 w294 h1ec\"><div class=\"t m0 xc7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">18.282 </div></td><td class=\"c x2ec y1aa3 w295 h1ec\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x306 y17e4 w473 h311\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _82\"> </span></div><div class=\"t m0 x305 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">208.782<span class=\"_ _82\"> </span></div></td><td class=\"c x2a4 y1aa3 w1d7 h1ec\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(46.901) </div></td><td class=\"c x304 y1aa3 w297 h1ec\"><div class=\"t m0 x22 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">202.266 </div></td></tr><tr><td class=\"c x1bf y1aa4 w474 h2da\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Poste non alloca<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e e<span class=\"_ _82\"> </span></div></td><td class=\"c x302 y1aa5 w291 h102\"><div class=\"t m0 x1b h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">(47.960) </div></td><td></td><td></td><td class=\"c x308 y1aa6 w475 h312\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _82\"> </span></div><div class=\"t m0 x307 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">(34.155)<span class=\"_ _82\"> </span></div></td><td class=\"c x2ec y1aa5 w295 h102\"><div class=\"t m0 x28 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x25d y1aa5 w296 h102\"><div class=\"t m0 xc7 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">(2.836) </div></td><td class=\"c x2ff y1aa5 w292 h102\"><div class=\"t m0 x3e h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2a4 y1aa5 w1d7 h102\"><div class=\"t m0 xf h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">(164.744) </div></td><td class=\"c x304 y1aa5 w297 h102\"><div class=\"t m0 x45 h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\">(249.695) </div></td></tr><tr><td class=\"c x1bf y1aa7 w476 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">rettifiche<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1aa8 w290 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Ricavi </div></td><td class=\"c x302 y1aa8 w291 h1ec\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">718.561 </div></td><td class=\"c x2fb y1aa8 w292 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">359.873 </div></td><td class=\"c x303 y1aa8 w293 h1ec\"><div class=\"t m0 xf h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">182.840 </div></td><td class=\"c x2fd y1aa8 w294 h1ec\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">325.032 </div></td><td class=\"c x2ec y1aa8 w295 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">50.255 </div></td><td class=\"c x25d y1aa8 w296 h1ec\"><div class=\"t m0 xf h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">121.440 </div></td><td class=\"c x2ff y1aa8 w292 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">438.938 </div></td><td class=\"c x2a4 y1aa8 w1d7 h1ec\"><div class=\"t m0 xf h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">(268.319) </div></td><td class=\"c x304 y1aa8 w297 h1ec\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">1.928.620 </div></td></tr><tr><td class=\"c x1f0 y1aa9 w290 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x2f5 y1aaa w469 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Nordic<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x2f6 y1aaa w46a h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Nord<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x2f7 y1aaa w46b h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Asia<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x2f8 y1aab w46c h313\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Poste non<span class=\"_ _82\"> </span></div></td><td class=\"c x2f9 y1aaa w46d h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y1aac w290 h6e\"><div class=\"t m0 x1b h43 yf1 ff1 fs8 fc0 sc0 ls0 ws0\">(Euro <span class=\"ff7\">\u2018000</span><span class=\"ff7\">)</span> </div></td><td class=\"c x2fa y1aad w46e h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">&amp; Baltic<span class=\"_ _82\"> </span></div></td><td class=\"c x2fb y1aac w292 h10b\"><div class=\"t m0 x26 h103 y8e7 ff2 fs8 fc0 sc0 ls0 ws0\">Belgio </div></td><td class=\"c x2fc y1aad w46f h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">America<span class=\"_ _82\"> </span></div></td><td class=\"c x2fd y1aac w294 h10b\"><div class=\"t m0 xc6 h103 y8e7 ff2 fs8 fc0 sc0 ls0 ws0\">Turchia </div></td><td class=\"c x2ec y1aac w295 h10b\"><div class=\"t m0 xf h103 y8e7 ff2 fs8 fc0 sc0 ls0 ws0\">Egitto </div></td><td class=\"c x2fe y1aad w470 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Pacifico<span class=\"_ _82\"> </span></div></td><td class=\"c x2ff y1aac w292 h10b\"><div class=\"t m0 x21 h103 y8e7 ff2 fs8 fc0 sc0 ls0 ws0\">Italia </div></td><td class=\"c x300 y1aae w471 h312\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">allocate e<span class=\"_ _82\"> </span></div></td><td class=\"c x2f8 y1aaf w472 h314\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">rettifiche**<span class=\"_ _82\"> </span></div><div class=\"t m0 x301 h103 y1a99 ff2 fs8 fc0 sc0 ls0 ws0\">Caltagirone<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y1ab0 w290 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Cemento </div></td><td class=\"c x302 y1ab0 w291 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">430.282 </div></td><td class=\"c x2fb y1ab0 w292 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">174.951 </div></td><td class=\"c x303 y1ab0 w293 h1ed\"><div class=\"t m0 xf h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">162.180 </div></td><td class=\"c x2fd y1ab0 w294 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">267.794 </div></td><td class=\"c x2ec y1ab0 w295 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">46.264 </div></td><td class=\"c x25d y1ab0 w296 h1ed\"><div class=\"t m0 xf h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">104.406 </div></td><td class=\"c x2ff y1ab0 w292 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2a4 y1ab0 w1d7 h1ed\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(54.040) </div></td><td class=\"c x304 y1ab0 w297 h1ed\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">1.131.837 </div></td></tr><tr><td class=\"c x1f0 y1ab1 w290 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Calcestruzzo<span class=\"_ _0\"></span> </div></td><td class=\"c x302 y1ab1 w291 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">292.756 </div></td><td class=\"c x2fb y1ab1 w292 h1ed\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">94.693 </div></td><td class=\"c x303 y1ab1 w293 h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2fd y1ab1 w294 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">129.722 </div></td><td class=\"c x2ec y1ab1 w295 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x25d y1ab1 w296 h1ed\"><div class=\"t m0 x29 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ff y1ab1 w292 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2a4 y1ab1 w1d7 h1ed\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x304 y1ab1 w297 h1ed\"><div class=\"t m0 x22 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">517.171 </div></td></tr><tr><td class=\"c x1f0 y1ab2 w290 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Aggregati </div></td><td class=\"c x302 y1ab2 w291 h1ec\"><div class=\"t m0 xc7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">23.255 </div></td><td class=\"c x2fb y1ab2 w292 h1ec\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">65.677 </div></td><td class=\"c x303 y1ab2 w293 h1ec\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2fd y1ab2 w294 h1ec\"><div class=\"t m0 xc7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">12.642 </div></td><td class=\"c x2ec y1ab2 w295 h1ec\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x25d y1ab2 w296 h1ec\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3.225 </div></td><td class=\"c x2ff y1ab2 w292 h1ec\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2a4 y1ab2 w1d7 h1ec\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.420 </div></td><td class=\"c x304 y1ab2 w297 h1ec\"><div class=\"t m0 x22 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">106.219 </div></td></tr><tr><td class=\"c x1f0 y1ab3 w290 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls24 ws0\">Waste<span class=\"ls0\"> </span></div></td><td class=\"c x302 y1ab3 w291 h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2fb y1ab3 w292 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x303 y1ab3 w293 h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2fd y1ab3 w294 h1ed\"><div class=\"t m0 xca h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">6.097 </div></td><td class=\"c x2ec y1ab3 w295 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x25d y1ab3 w296 h1ed\"><div class=\"t m0 x29 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ff y1ab3 w292 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2a4 y1ab3 w1d7 h1ed\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x304 y1ab3 w297 h1ed\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">6.097 </div></td></tr><tr><td class=\"c x1f0 y1ab4 w290 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Ricavi editoria<span class=\"_ _17\"></span>l<span class=\"_ _6\"></span>i </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2ff y1ab4 w292 h1ed\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">39.340 </div></td><td class=\"c x2a4 y1ab4 w1d7 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(141)<span class=\"ls0\"> </span></div></td><td class=\"c x304 y1ab4 w297 h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">39.198 </div></td></tr><tr><td class=\"c x1f0 y1ab5 w290 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Ricavi pubblicitar<span class=\"_ _17\"></span>i </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2ff y1ab5 w292 h1ec\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">58.234 </div></td><td></td><td class=\"c x304 y1ab5 w297 h1ec\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">58.234 </div></td></tr><tr><td class=\"c x1f0 y1ab6 w290 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Costruzioni </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2ff y1ab6 w292 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">293.624 </div></td><td class=\"c x2a4 y1ab6 w1d7 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(120)<span class=\"ls0\"> </span></div></td><td class=\"c x304 y1ab6 w297 h1ed\"><div class=\"t m0 x22 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">293.503 </div></td></tr><tr><td class=\"c x1f0 y1ab7 w290 h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Gestione Immo<span class=\"_ _0\"></span>biliare </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2ff y1ab7 w292 h219\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">10.527 </div></td><td></td><td class=\"c x304 y1ab7 w297 h219\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">10.527 </div></td></tr><tr><td class=\"c x1f0 y1ab8 w290 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Altre attivit\u00e0<span class=\"_ _0\"></span> </div></td><td class=\"c x302 y1ab8 w291 h1ec\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2fb y1ab8 w292 h1ec\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x303 y1ab8 w293 h1ec\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">19.103 </div></td><td class=\"c x2fd y1ab8 w294 h1ec\"><div class=\"t m0 xc7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">23.867 </div></td><td class=\"c x2ec y1ab8 w295 h1ec\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x306 y1804 w473 h311\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _82\"> </span></div><div class=\"t m0 x305 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">150.131<span class=\"_ _82\"> </span></div></td><td class=\"c x2a4 y1ab8 w1d7 h1ec\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(24.233) </div></td><td class=\"c x304 y1ab8 w297 h1ec\"><div class=\"t m0 x22 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">168.868 </div></td></tr><tr><td class=\"c x1bf y1ab9 w474 h2da\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Poste non alloca<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e e<span class=\"_ _82\"> </span></div></td><td class=\"c x302 y1aba w291 h102\"><div class=\"t m0 x1b h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">(51.158) </div></td><td class=\"c x2fb y1aba w292 h102\"><div class=\"t m0 x15 h43 y8c ff1 fs8 fc0 sc0 ls28 ws0\">(7)<span class=\"ls0\"> </span></div></td><td class=\"c x303 y1aba w293 h102\"><div class=\"t m0 x21 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">1.420 </div></td><td class=\"c x2fd y1aba w294 h102\"><div class=\"t m0 x1b h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">(48.949) </div></td><td class=\"c x2ec y1aba w295 h102\"><div class=\"t m0 x28 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x25d y1aba w296 h102\"><div class=\"t m0 xc7 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">(3.094) </div></td><td class=\"c x2ff y1aba w292 h102\"><div class=\"t m0 x3e h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2a4 y1aba w1d7 h102\"><div class=\"t m0 xf h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">(136.600) </div></td><td class=\"c x304 y1aba w297 h102\"><div class=\"t m0 x45 h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\">(238.388) </div></td></tr><tr><td class=\"c x1bf y1abb w476 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">rettifiche<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1abc w290 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Ricavi </div></td><td class=\"c x302 y1abc w291 h1ec\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">695.135 </div></td><td class=\"c x2fb y1abc w292 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">335.314 </div></td><td class=\"c x303 y1abc w293 h1ec\"><div class=\"t m0 xf h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">182.703 </div></td><td class=\"c x2fd y1abc w294 h1ec\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">391.173 </div></td><td class=\"c x2ec y1abc w295 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">46.264 </div></td><td class=\"c x25d y1abc w296 h1ec\"><div class=\"t m0 xf h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">104.537 </div></td><td class=\"c x2ff y1abc w292 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">551.856 </div></td><td class=\"c x2a4 y1abc w1d7 h1ec\"><div class=\"t m0 xf h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">(213.715) </div></td><td class=\"c x304 y1abc w297 h1ec\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">2.093.267 </div></td></tr></table>Il dettaglio degli<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>Altri ricavi<span class=\"_ _0\"></span> operativi \u00e8 evidenziato<span class=\"_ _0\"></span> nella seguente tabel<span class=\"_ _0\"></span>la: <table class=\"s w477 h2f5\" id=\"_7ebc9681-6851-4065-ad35-16d825ebbb81\"><tr><td></td><td class=\"c x2c7 y1abd w299 h202\"><div class=\"t m0 x52 h3 y189 ff2 fs0 fc0 sc0 lse ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x309 y1abd w29a h202\"><div class=\"t m0 x52 h3 y189 ff2 fs0 fc0 sc0 lse ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1bf y1abe w478 h2a1\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Rivalutazione investimenti</div></td><td class=\"c x2c7 y1abf w299 h50\"><div class=\"t m0 x22 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\"> 17.335  </div></td><td class=\"c x309 y1abf w29a h50\"><div class=\"t m0 x3d h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\"> 7.741  </div></td></tr><tr><td class=\"c x1bf y1ac0 w479 h2a2\"><div class=\"t m0 x1b7 h2 y1794 ff1 fs0 fc0 sc0 ls0 ws0\">immobiliari<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1ac1 w298 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Plusvalenze da alienazione </div></td><td class=\"c x2c7 y1ac1 w299 h3d\"><div class=\"t m0 x29 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">930 </span> </div></td><td class=\"c x309 y1ac1 w29a h3d\"><div class=\"t m0 x22 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 17.964  </div></td></tr><tr><td class=\"c x1f0 y1ac2 w298 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Altri ricavi da societ\u00e0 consortili </div></td><td class=\"c x2c7 y1ac2 w299 h3d\"><div class=\"t m0 x29 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">485 </span> </div></td><td class=\"c x309 y1ac2 w29a h3d\"><div class=\"t m0 x3d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 3.851  </div></td></tr><tr><td class=\"c x1f0 y1ac3 w298 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Sopravvenienze attive </div></td><td class=\"c x2c7 y1ac3 w299 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 1.455  </div></td><td class=\"c x309 y1ac3 w29a h3d\"><div class=\"t m0 x29 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">788 </span> </div></td></tr><tr><td class=\"c x1f0 y1ac4 w298 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Recupero spese da terzi </div></td><td class=\"c x2c7 y1ac4 w299 h40\"><div class=\"t m0 x35 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 2.450  </div></td><td class=\"c x309 y1ac4 w29a h40\"><div class=\"t m0 x3d h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 2.283  </div></td></tr><tr><td class=\"c x1f0 y1ac5 w298 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Fitti, canoni e noleggi </div></td><td class=\"c x2c7 y1ac5 w299 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 1.768  </div></td><td class=\"c x309 y1ac5 w29a h3d\"><div class=\"t m0 x3d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 1.086  </div></td></tr><tr><td class=\"c x1f0 y1ac6 w298 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Utilizzo fondo rischi </div></td><td class=\"c x2c7 y1ac6 w299 h3d\"><div class=\"t m0 x29 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">214 </span> </div></td><td class=\"c x309 y1ac6 w29a h3d\"><div class=\"t m0 x29 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">552 </span> </div></td></tr><tr><td class=\"c x1f0 y1ac7 w298 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Contributi in conto esercizio </div></td><td class=\"c x2c7 y1ac7 w299 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 6.543  </div></td><td class=\"c x309 y1ac7 w29a h3d\"><div class=\"t m0 x3d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 4.927  </div></td></tr><tr><td class=\"c x1f0 y1ac8 w298 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Altri ricavi diversi </div></td><td class=\"c x2c7 y1ac8 w299 h40\"><div class=\"t m0 x22 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 15.618  </div></td><td class=\"c x309 y1ac8 w29a h40\"><div class=\"t m0 x22 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 10.765  </div></td></tr><tr><td class=\"c x1f0 y1ac9 w298 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale altri ricavi operativi </div></td><td class=\"c x2c7 y1ac9 w299 h3d\"><div class=\"t m0 x22 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 46.797  </div></td><td class=\"c x309 y1ac9 w29a h3d\"><div class=\"t m0 x22 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 49.957  </div></td></tr></table>25.<span class=\"ls0\"> <span class=\"_ _17\"></span>Costi operativi </span><table class=\"s w47a h315\" id=\"_7ea0ff08-403c-498a-8aaa-0d29594995f9\"><tr><td></td><td class=\"c x30a y1aca w1df h3d\"><div class=\"t m0 x3b h3 y189 ff2 fs0 fc0 sc0 lse ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x30b y1aca w29d h3d\"><div class=\"t m0 x52 h3 y189 ff2 fs0 fc0 sc0 lse ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1acb w29c h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Acquisto materie prime e semilavorati </div></td><td class=\"c x30a y1acb w1df h40\"><div class=\"t m0 x28 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">408.447 </div></td><td class=\"c x30b y1acb w29d h40\"><div class=\"t m0 x7 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">377.896 </div></td></tr><tr><td class=\"c x1f0 y1acc w29c h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Acquisto combustibili </div></td><td class=\"c x30a y1acc w1df h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">154.987 </div></td><td class=\"c x30b y1acc w29d h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">191.945 </div></td></tr><tr><td class=\"c x1f0 y1acd w29c h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Energia elettrica </div></td><td class=\"c x30a y1acd w1df h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">114.644 </div></td><td class=\"c x30b y1acd w29d h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">131.125 </div></td></tr><tr><td class=\"c x1f0 y1ace w29c h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Materie prime per editoria </div></td><td class=\"c x30a y1ace w1df h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">6.220 </div></td><td class=\"c x30b y1ace w29d h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">7.934 </div></td></tr><tr><td class=\"c x1f0 y1acf w29c h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Altre materie prime </div></td><td class=\"c x30a y1acf w1df h40\"><div class=\"t m0 x38 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">52.670 </div></td><td class=\"c x30b y1acf w29d h40\"><div class=\"t m0 x1d h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">48.898 </div></td></tr><tr><td class=\"c x1bf y1ad0 w47b h2ac\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Variazione delle rimanenze materie prime e<span class=\"_ _82\"> </span></div></td><td class=\"c x30a y1ad1 w1df h51\"><div class=\"t m0 x38 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">11.108 </div></td><td class=\"c x30b y1ad1 w29d h51\"><div class=\"t m0 x23 h2 y198 ff1 fs0 fc0 sc0 lse ws0\">117<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1bf y1ad2 w47c h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">merci<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1ad3 w29c h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale costi per materie prime </div></td><td class=\"c x30a y1ad3 w1df h3d\"><div class=\"t m0 x28 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">748.076 </div></td><td class=\"c x30b y1ad3 w29d h3d\"><div class=\"t m0 x7 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">757.916 </div></td></tr><tr><td></td><td class=\"c x30a y1ad4 w1df h3d\"><div class=\"t m0 x3b h3 y189 ff2 fs0 fc0 sc0 lse ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x30b y1ad4 w29d h3d\"><div class=\"t m0 x52 h3 y189 ff2 fs0 fc0 sc0 lse ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1ad5 w29c h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Trasporti </div></td><td class=\"c x30a y1ad5 w1df h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">165.901 </div></td><td class=\"c x30b y1ad5 w29d h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">179.643 </div></td></tr><tr><td class=\"c x1f0 y1ad6 w29c h4f\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Prestazioni di imprese e manutenzioni </div></td><td class=\"c x30a y1ad6 w1df h4f\"><div class=\"t m0 x28 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">117.044 </div></td><td class=\"c x30b y1ad6 w29d h4f\"><div class=\"t m0 x7 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">106.830 </div></td></tr><tr><td class=\"c x1f0 y1ad7 w29c h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Ribaltamento costi societ\u00e0 consortili </div></td><td class=\"c x30a y1ad7 w1df h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">168.519 </div></td><td class=\"c x30b y1ad7 w29d h3d\"><div class=\"t m0 x1d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">77.855 </div></td></tr><tr><td class=\"c x1f0 y1ad8 w29c h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Subappalti  </div></td><td class=\"c x30a y1ad8 w1df h3d\"><div class=\"t m0 x38 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">39.690 </div></td><td class=\"c x30b y1ad8 w29d h3d\"><div class=\"t m0 x1d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">14.458 </div></td></tr><tr><td class=\"c x1f0 y1ad9 w29c h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Consulenze </div></td><td class=\"c x30a y1ad9 w1df h3d\"><div class=\"t m0 x38 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">21.374 </div></td><td class=\"c x30b y1ad9 w29d h3d\"><div class=\"t m0 x1d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">17.919 </div></td></tr><tr><td class=\"c x1f0 y1ada w29c h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Servizi redazionali </div></td><td class=\"c x30a y1ada w1df h40\"><div class=\"t m0 x4a h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">8.481 </div></td><td class=\"c x30b y1ada w29d h40\"><div class=\"t m0 x24 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">8.600 </div></td></tr><tr><td class=\"c x1f0 y19ed w29c h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Assicurazione </div></td><td class=\"c x30a y19ed w1df h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">5.220 </div></td><td class=\"c x30b y19ed w29d h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">4.772 </div></td></tr><tr><td class=\"c x1f0 y1adb w29c h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Altri costi </div></td><td class=\"c x30a y1adb w1df h3d\"><div class=\"t m0 x38 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">76.041 </div></td><td class=\"c x30b y1adb w29d h3d\"><div class=\"t m0 x1d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">70.264 </div></td></tr><tr><td class=\"c x1f0 y1adc w29c h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale costi per servizi </div></td><td class=\"c x30a y1adc w1df h3d\"><div class=\"t m0 x28 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">602.270 </div></td><td class=\"c x30b y1adc w29d h3d\"><div class=\"t m0 x7 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">480.342 </div></td></tr><tr><td class=\"c x1f0 y19f0 w29c h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Fitti e noleggi </div></td><td class=\"c x30a y19f0 w1df h40\"><div class=\"t m0 x38 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">15.953 </div></td><td class=\"c x30b y19f0 w29d h40\"><div class=\"t m0 x1d h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">12.911 </div></td></tr><tr><td class=\"c x1f0 y1add w29c h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale costi per godimento beni di terzi </div></td><td class=\"c x30a y1add w1df h3d\"><div class=\"t m0 x38 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">15.953 </div></td><td class=\"c x30b y1add w29d h3d\"><div class=\"t m0 x1d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">12.911 </div></td></tr><tr><td class=\"c x1f0 y1ade w29c h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale oneri diversi di gestione </div></td><td class=\"c x30a y1ade w1df h3d\"><div class=\"t m0 x38 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">49.121 </div></td><td class=\"c x30b y1ade w29d h3d\"><div class=\"t m0 x1d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">47.764 </div></td></tr><tr><td class=\"c x1f0 y1adf w29c h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale altri costi operativi </div></td><td class=\"c x30a y1adf w1df h3d\"><div class=\"t m0 x28 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">667.343 </div></td><td class=\"c x30b y1adf w29d h3d\"><div class=\"t m0 x7 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">541.017 </div></td></tr><tr><td class=\"c x1f0 y19f4 w29c h40\"><div class=\"t m0 x1b h26 y18f ff6 fs0 fc0 sc0 ls0 ws0\">di cui verso correlate </div></td><td class=\"c x30a y19f4 w1df h40\"><div class=\"t m0 x21 h26 y18f ff6 fs0 fc0 sc0 ls0 ws0\">169.658 </div></td><td class=\"c x30b y19f4 w29d h40\"><div class=\"t m0 xca h26 y18f ff6 fs0 fc0 sc0 ls0 ws0\">78.777 </div></td></tr></table>Il <span class=\"_ _6\"></span>costo <span class=\"_ _14\"></span>delle <span class=\"_ _6\"></span>materie <span class=\"_ _6\"></span>prime <span class=\"_ _6\"></span>risulta <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _14\"></span>748,1 <span class=\"_ _6\"></span>m<span class=\"_ _6\"></span>ilion<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>Euro <span class=\"_ _6\"></span>(757,9 <span class=\"_ _6\"></span>milioni <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>Euro nel <span class=\"ls1\">2023</span>), <span class=\"ff7\">in flessione principalmente per l\u2019effetto combinato di minori volumi in alcune aree<span class=\"_ _17\"></span> </span>e dell\u2019evol<span class=\"_ _0\"></span>uzione dei cambi, in par<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>icolare in Tu<span class=\"_ _17\"></span>rchia<span class=\"ff1\">. </span>\u00c8 <span class=\"_ _14\"></span><span class=\"ff7 ls0\">opportuno <span class=\"_ _15\"></span>precisare <span class=\"_ _14\"></span>che <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>voce <span class=\"_ _14\"></span>\u201c<span class=\"_ _6\"></span>Costi <span class=\"_ _14\"></span>per <span class=\"_ _14\"></span>servizi\u201d <span class=\"_ _14\"></span>comprende <span class=\"_ _14\"></span>anche <span class=\"_ _15\"></span>l<span class=\"_ _17\"></span>e <span class=\"_ _15\"></span>quote <span class=\"_ _14\"></span>di </span>competenza  della <span class=\"_ _1c\"> </span>controllata  Vianini  Lavori <span class=\"_ _1c\"> </span>per <span class=\"_ _4\"> </span>prestazioni  rese <span class=\"_ _1c\"> </span>da  Societ\u00e0 <span class=\"_ _1c\"> </span>operative costituite <span class=\"_ _a\"> </span>per <span class=\"_ _7\"> </span>la <span class=\"_ _a\"> </span>esecuzione <span class=\"_ _a\"> </span>unitaria <span class=\"_ _22\"> </span>di <span class=\"_ _22\"> </span>opere, <span class=\"_ _22\"> </span>acquisite <span class=\"_ _22\"> </span>nell'ambito<span class=\"_ _17\"></span> <span class=\"_ _7\"> </span>di <span class=\"_ _a\"> </span>associazioni temporanee <span class=\"_ _4\"> </span>di <span class=\"_ _5\"> </span>imprese, <span class=\"_ _4\"> </span>per <span class=\"_ _5\"> </span>un <span class=\"_ _5\"> </span>ammontare <span class=\"_ _4\"> </span>complessivo <span class=\"_ _4\"> </span>di <span class=\"_ _13\"> </span>168,5 <span class=\"_ _4\"> </span>milioni <span class=\"_ _4\"> </span>d<span class=\"_ _6\"></span>i <span class=\"_ _5\"> </span>Euro <span class=\"_ _5\"> </span>in rappresentanza dei<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>seguen<span class=\"_ _0\"></span>ti valori: <table class=\"s w47d h316\" id=\"_36ab0ed1-a3c8-4649-bf58-ea1598d7aacd\"><tr><td></td><td class=\"c x30d y1ae0 w29f h219\"><div class=\"t m0 x52 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x30e y1ae0 w297 h219\"><div class=\"t m0 x52 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x30f y1ae1 w29e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Lavoro dipende<span class=\"_ _0\"></span>nte </div></td><td class=\"c x30d y1ae1 w29f h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">6.069 </div></td><td class=\"c x30e y1ae1 w297 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">5.878 </div></td></tr><tr><td class=\"c x30f y1ae2 w29e h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Materiali </div></td><td class=\"c x30d y1ae2 w29f h1ec\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">37.714 </div></td><td class=\"c x30e y1ae2 w297 h1ec\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">20.497 </div></td></tr><tr><td class=\"c x30f y1ae3 w29e h226\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Prestazioni di <span class=\"_ _0\"></span>terzi </div></td><td class=\"c x30d y1ae3 w29f h226\"><div class=\"t m0 x1c h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">122.809 </div></td><td class=\"c x30e y1ae3 w297 h226\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">49.346 </div></td></tr><tr><td class=\"c x30f y1ae4 w29e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Spese diver<span class=\"_ _0\"></span>se </div></td><td class=\"c x30d y1ae4 w29f h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.106 </div></td><td class=\"c x30e y1ae4 w297 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.054 </div></td></tr><tr><td class=\"c x30f y1ae5 w29e h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Oneri /(Proventi) <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>inanziari<span class=\"_ _0\"></span> </div></td><td class=\"c x30d y1ae5 w29f h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">251<span class=\"ls0\"> </span></div></td><td class=\"c x30e y1ae5 w297 h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">860<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x30f y1ae6 w29e h219\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Ammortamenti<span class=\"_ _17\"></span> </div></td><td class=\"c x30d y1ae6 w29f h219\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">570<span class=\"ls0\"> </span></div></td><td class=\"c x30e y1ae6 w297 h219\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">220<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x30f y1ae7 w29e h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x30d y1ae7 w29f h1ed\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">168.519 </div></td><td class=\"c x30e y1ae7 w297 h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">77.855 </div></td></tr></table>La <span class=\"_ _1f\"> </span>variazione <span class=\"_ _1f\"> </span>\u00e8 <span class=\"_ _1f\"> </span>dovuta <span class=\"_ _19\"> </span>all\u2019incremento <span class=\"_ _1f\"> </span>delle <span class=\"_ _1f\"> </span>commesse <span class=\"_ _19\"> </span>in <span class=\"_ _1f\"> </span>portafoglio <span class=\"_ _19\"> </span>del <span class=\"_ _1f\"> </span>Gruppo Vianini<span class=\"_ _0\"></span> Lavori. 26.<span class=\"ls0\"> <span class=\"_ _17\"></span>Ammortamenti, svaluta<span class=\"_ _17\"></span>zi<span class=\"_ _6\"></span>oni e accantonamen<span class=\"_ _17\"></span>ti </span><table class=\"s w47e h317\" id=\"_9ad6ad3e-6613-4037-bbc0-23e79b465f51\"><tr><td></td><td class=\"c x2c4 y1ae8 w27d h1ed\"><div class=\"t m0 x52 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x2bf y1ae8 w279 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1ae9 w268 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Ammortamenti <span class=\"_ _0\"></span>Attivit\u00e0 Immateriali </div></td><td class=\"c x2c4 y1ae9 w27d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        15.637  </div></td><td class=\"c x2bf y1ae9 w279 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">       16.032  </div></td></tr><tr><td class=\"c x1f0 y1aea w268 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Ammortamenti <span class=\"_ _17\"></span>A<span class=\"_ _6\"></span>ttivit\u00e0 Materiali </div></td><td class=\"c x2c4 y1aea w27d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        92.122  </div></td><td class=\"c x2bf y1aea w279 h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">       84.004  </div></td></tr><tr><td class=\"c x1f0 y1aeb w268 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Ammortamenti ben<span class=\"_ _0\"></span>i in leasing<span class=\"_ _0\"></span> </div></td><td class=\"c x2c4 y1aeb w27d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        44.480  </div></td><td class=\"c x2bf y1aeb w279 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">       38.468  </div></td></tr><tr><td class=\"c x1f0 y1aec w268 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _0\"></span>ti per rischi e on<span class=\"_ _0\"></span>eri </div></td><td class=\"c x2c4 y1aec w27d h1ec\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">7.922 </div></td><td class=\"c x2bf y1aec w279 h1ec\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">23.132 </div></td></tr><tr><td class=\"c x1bf y1aed w47f h2ee\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">Svalutazione at<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ivit\u00e0 immater<span class=\"_ _0\"></span>iali a vita</div></td><td class=\"c x2c4 y1aee w27d h102\"><div class=\"t m0 x1b h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">        15.000  </div></td><td class=\"c x2bf y1aee w279 h102\"><div class=\"t m0 x1b h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">                 -  </div></td></tr><tr><td class=\"c x1bf y1aef w480 h2ef\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">indefinita<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1af0 w268 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Svalutazione credi<span class=\"_ _17\"></span>ti </div></td><td class=\"c x2c4 y1af0 w27d h1ec\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.991 </div></td><td class=\"c x2bf y1af0 w279 h1ec\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">350<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1bf y18cf w481 h318\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Totale ammortament<span class=\"_ _17\"></span>i, svalutazioni ed<span class=\"_ _82\"> </span></div></td><td class=\"c x2c4 y1af1 w27d h102\"><div class=\"t m0 x7 h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\">177.153 </div></td><td class=\"c x2bf y1af1 w279 h102\"><div class=\"t m0 x52 h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\">161.987 </div></td></tr><tr><td class=\"c x1bf y181e w45d h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">accantonamenti<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr></table>Per <span class=\"_ _14\"></span>quanto <span class=\"_ _14\"></span>riguarda <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>svalutazione <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>attivit\u00e0 <span class=\"_ _15\"></span>immate<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>iali <span class=\"_ _6\"></span>a <span class=\"_ _15\"></span>via <span class=\"_ _14\"></span>indefinita<span class=\"_ _17\"></span>, <span class=\"_ _15\"></span>relativa <span class=\"_ _6\"></span>al Gruppo Caltagirone Edi<span class=\"_ _17\"></span>tore, si rimanda alla nota <span class=\"_ _17\"></span>2.<span class=\"_ _6\"></span> L\u2019importo presente nella voce accantonamen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i per rischi e oneri del 2023 riguardava la <span class=\"_ _15\"></span>valutazione <span class=\"_ _3\"></span>operata <span class=\"_ _15\"></span>sulla <span class=\"_ _15\"></span>contr<span class=\"_ _6\"></span>ollata <span class=\"_ _15\"></span>Vianini <span class=\"_ _15\"></span>Lavori <span class=\"_ _3\"></span>S.p.A. <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>per <span class=\"_ _15\"></span>lavori <span class=\"_ _3\"></span>riferiti <span class=\"_ _15\"></span>ad alcune commesse<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>chiuse in<span class=\"_ _0\"></span> esercizi preceden<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i nel<span class=\"_ _0\"></span> corso del 2024. 27.<span class=\"ls0\"> <span class=\"_ _17\"></span>Risultato netto valutaz<span class=\"_ _0\"></span>ione delle partec<span class=\"_ _17\"></span>ipazioni ad equity <span class=\"lsc\">e </span>della gestione </span>finanziaria  <span class=\"_ _0\"></span> <table class=\"s w482 h319\" id=\"_57cc7cb2-2966-45e0-bcec-a6fd47100d5a\"><tr><td></td><td class=\"c x2a6 y1af2 w2a2 h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x281 y1af2 w2a3 h1ed\"><div class=\"t m0 x35 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1af3 w2a1 h226\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Utili da partecipa<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>ioni ad equi<span class=\"_ _17\"></span>ty<span class=\"_ _6\"></span> </div></td><td class=\"c x2a6 y1af3 w2a2 h226\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.193  </div></td><td class=\"c x281 y1af3 w2a3 h226\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 4.681  </div></td></tr><tr><td class=\"c x1f0 y1af4 w2a1 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Perdite da par<span class=\"_ _0\"></span>tecipazioni ad eq<span class=\"_ _0\"></span>uity </div></td><td class=\"c x2a6 y1af4 w2a2 h1ec\"><div class=\"t m0 x14f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(166) </span> </div></td><td class=\"c x281 y1af4 w2a3 h1ec\"><div class=\"t m0 x57 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(305) </span> </div></td></tr><tr><td class=\"c x1bf y1950 w483 h2d5\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Ris. netto della soc<span class=\"_ _17\"></span>iet\u00e0 valutate a Patrimon<span class=\"_ _0\"></span>io</div></td><td class=\"c x2a6 y175c w2a2 h102\"><div class=\"t m0 x25 h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\"> 1.026  </div></td><td class=\"c x281 y175c w2a3 h102\"><div class=\"t m0 x25 h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\"> 4.376  </div></td></tr><tr><td class=\"c x1bf y1af5 w484 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">Netto<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1af6 w2a1 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Proventi finanziari<span class=\"_ _17\"></span> </div></td><td class=\"c x2a6 y1af6 w2a2 h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 125.847  </div></td><td class=\"c x281 y1af6 w2a3 h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 108.541  </div></td></tr><tr><td class=\"c x1f0 y1af7 w2a1 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Oneri finanziari<span class=\"_ _17\"></span> </div></td><td class=\"c x2a6 y1af7 w2a2 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (58.848)  </div></td><td class=\"c x281 y1af7 w2a3 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (45.413)  </div></td></tr><tr><td class=\"c x1f0 y1af8 w2a1 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Proventi/Oneri ne<span class=\"_ _17\"></span>tt<span class=\"_ _6\"></span>i da iperin<span class=\"_ _0\"></span>flazione </div></td><td class=\"c x2a6 y1af8 w2a2 h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (5.939)  </div></td><td class=\"c x281 y1af8 w2a3 h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (3.887)  </div></td></tr><tr><td class=\"c x1f0 y1af9 w2a1 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale proventi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>e oneri finan<span class=\"_ _17\"></span>zi<span class=\"_ _6\"></span>ari </div></td><td class=\"c x2a6 y1af9 w2a2 h1ed\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 61.060  </div></td><td class=\"c x281 y1af9 w2a3 h1ed\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 59.241  </div></td></tr><tr><td class=\"c x1f0 y1766 w2a1 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x2a6 y1766 w2a2 h1ec\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 62.086  </div></td><td class=\"c x281 y1766 w2a3 h1ec\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 63.617  </div></td></tr></table>Il dettaglio dei Proven<span class=\"_ _17\"></span>ti finanziari \u00e8 il seguen<span class=\"_ _0\"></span>te: <table class=\"s w485 h31a\" id=\"_c8ed774e-1e7c-4c06-960e-44d094735142\"><tr><td></td><td class=\"c x2a6 y1afa w2a2 h219\"><div class=\"t m0 x82 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x281 y1afa w2a3 h219\"><div class=\"t m0 x82 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1afb w2a1 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Dividendi </div></td><td class=\"c x2a6 y1afb w2a2 h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 47.907  </div></td><td class=\"c x281 y1afb w2a3 h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 41.343  </div></td></tr><tr><td class=\"c x1f0 y1afc w2a1 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Plusvalenze su <span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>essione parte<span class=\"_ _0\"></span>cipazioni </div></td><td class=\"c x2a6 y1afc w2a2 h1ed\"><div class=\"t m0 x31 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x281 y1afc w2a3 h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.597  </div></td></tr><tr><td class=\"c x1f0 y1afd w2a1 h226\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Interessi attivi <span class=\"_ _17\"></span>s<span class=\"_ _6\"></span>u depositi<span class=\"_ _0\"></span> bancari </div></td><td class=\"c x2a6 y1afd w2a2 h226\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 18.242  </div></td><td class=\"c x281 y1afd w2a3 h226\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 11.415  </div></td></tr><tr><td class=\"c x1f0 y1afe w2a1 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Proventi da titol<span class=\"_ _0\"></span>i di stato e obblig<span class=\"_ _0\"></span>azioni </div></td><td class=\"c x2a6 y1afe w2a2 h1ec\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 5.847  </div></td><td class=\"c x281 y1afe w2a3 h1ec\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.477  </div></td></tr><tr><td class=\"c x1f0 y1aff w2a1 h219\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Utili su cambio <span class=\"_ _0\"></span> </div></td><td class=\"c x2a6 y1aff w2a2 h219\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 38.715  </div></td><td class=\"c x281 y1aff w2a3 h219\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 31.330  </div></td></tr><tr><td class=\"c x1f0 y1b00 w2a1 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fair value partec<span class=\"_ _0\"></span>ipazioni </div></td><td class=\"c x2a6 y1b00 w2a2 h1ed\"><div class=\"t m0 x31 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x281 y1b00 w2a3 h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 5.406  </div></td></tr><tr><td class=\"c x1f0 y1b01 w2a1 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fair value obbliga<span class=\"_ _0\"></span>zioni </div></td><td class=\"c x2a6 y1b01 w2a2 h1ec\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.610  </div></td><td class=\"c x281 y1b01 w2a3 h1ec\"><div class=\"t m0 x63 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1f0 y1b02 w2a1 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Prov. da operaz<span class=\"_ _0\"></span>ioni su deri<span class=\"_ _0\"></span>vati </div></td><td class=\"c x2a6 y1b02 w2a2 h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 3.800  </div></td><td class=\"c x281 y1b02 w2a3 h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.260  </div></td></tr><tr><td class=\"c x1f0 y1b03 w2a1 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Proventi finanziari<span class=\"_ _17\"></span> v/s<span class=\"_ _6\"></span>oc. <span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>onsortlii </div></td><td class=\"c x2a6 y1b03 w2a2 h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.763  </div></td><td class=\"c x281 y1b03 w2a3 h1ed\"><div class=\"t m0 x63 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1f0 y1b04 w2a1 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri proventi fina<span class=\"_ _17\"></span>nz<span class=\"_ _6\"></span>iari </div></td><td class=\"c x2a6 y1b04 w2a2 h1ec\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 6.962  </div></td><td class=\"c x281 y1b04 w2a3 h1ec\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.714  </div></td></tr><tr><td class=\"c x1f0 y1b05 w2a1 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale proventi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>finanziari<span class=\"_ _0\"></span> </div></td><td class=\"c x2a6 y1b05 w2a2 h1ed\"><div class=\"t m0 x38 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 125.847  </div></td><td class=\"c x281 y1b05 w2a3 h1ed\"><div class=\"t m0 x38 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 108.541  </div></td></tr></table>L\u2019incremento  degli <span class=\"_ _4\"> </span>interessi  att<span class=\"_ _6\"></span>ivi <span class=\"_ _1c\"> </span>su <span class=\"_ _4\"> </span><span class=\"ff1\">depositi  bancari <span class=\"_ _1c\"> </span>\u00e8 <span class=\"_ _4\"> </span>principalment<span class=\"_ _17\"></span>e <span class=\"_ _4\"> </span>riferibile </span>all\u2019aumento dei ta<span class=\"_ _0\"></span>ssi di interesse<span class=\"_ _17\"></span>.<span class=\"ff1\"> </span>I <span class=\"_ _a\"> </span>proventi <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>gli <span class=\"_ _a\"> </span>oneri<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>finanziari <span class=\"_ _a\"> </span>da <span class=\"_ _a\"> </span>strumen<span class=\"_ _17\"></span>ti <span class=\"_ _a\"> </span>f<span class=\"_ _6\"></span>inanziari<span class=\"_ _17\"></span> <span class=\"_ _22\"> </span>derivati <span class=\"_ _a\"> </span>si <span class=\"_ _13\"> </span>r<span class=\"_ _6\"></span>iferiscono<span class=\"_ _0\"></span> principalmente al<span class=\"_ _17\"></span>la valutazione <span class=\"_ _0\"></span>mark to <span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>arket d<span class=\"_ _17\"></span>ei derivati posti in <span class=\"_ _17\"></span>essere ai fini <span class=\"_ _0\"></span>di copertura<span class=\"_ _17\"></span> su valute e tassi di in<span class=\"_ _17\"></span>teresse. Il dettaglio <span class=\"ls1\">dei</span> dividend<span class=\"_ _17\"></span>i <span class=\"_ _6\"></span>percepiti \u00e8 il<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>seguente: <table class=\"s w486 h31b\" id=\"_6becff57-8b7c-4dc3-b900-54b30d9b559d\"><tr><td></td><td class=\"c x311 y1b06 w2a6 h1ed\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x312 y1b06 w20a h1ed\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x313 y1b07 w2a5 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Acea </div></td><td class=\"c x311 y1b07 w2a6 h1ec\"><div class=\"t m0 xcb h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 5.282  </div></td><td class=\"c x312 y1b07 w20a h1ec\"><div class=\"t m0 xcb h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 4.837  </div></td></tr><tr><td class=\"c x313 y1b08 w2a5 h226\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Assicurazioni Gen<span class=\"_ _17\"></span>erali </div></td><td class=\"c x311 y1b08 w2a6 h226\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 30.150 <span class=\"_ _0\"></span> </div></td><td class=\"c x312 y1b08 w20a h226\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 25.230 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x313 y1b09 w2a5 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Azimut </div></td><td class=\"c x311 y1b09 w2a6 h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">209 </span> </div></td><td class=\"c x312 y1b09 w20a h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">559 </span> </div></td></tr><tr><td class=\"c x313 y1b0a w2a5 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Banca Popolare di<span class=\"_ _17\"></span> S<span class=\"_ _6\"></span>ondrio<span class=\"_ _0\"></span> </div></td><td class=\"c x311 y1b0a w2a6 h1ec\"><div class=\"t m0 x3d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x312 y1b0a w20a h1ec\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">595 </span> </div></td></tr><tr><td class=\"c x313 y1b0b w2a5 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Banca Popolare di<span class=\"_ _17\"></span> Mi<span class=\"_ _6\"></span>lano </div></td><td class=\"c x311 y1b0b w2a6 h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">560 </span> </div></td><td class=\"c x312 y1b0b w20a h1ed\"><div class=\"t m0 x3d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x313 y1b0c w2a5 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Mediobanca </div></td><td class=\"c x311 y1b0c w2a6 h1ec\"><div class=\"t m0 xcb h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 9.844  </div></td><td class=\"c x312 y1b0c w20a h1ec\"><div class=\"t m0 xcb h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.820  </div></td></tr><tr><td class=\"c x313 y1b0d w2a5 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Poste Italiane </div></td><td class=\"c x311 y1b0d w2a6 h1ed\"><div class=\"t m0 xcb h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.072  </div></td><td class=\"c x312 y1b0d w20a h1ed\"><div class=\"t m0 xcb h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.909  </div></td></tr><tr><td class=\"c x313 y1b0e w2a5 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Italgas </div></td><td class=\"c x311 y1b0e w2a6 h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">422 </span> </div></td><td class=\"c x312 y1b0e w20a h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">380 </span> </div></td></tr><tr><td class=\"c x313 y1b0f w2a5 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x311 y1b0f w2a6 h1ec\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">368 </span> </div></td><td class=\"c x312 y1b0f w20a h1ec\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">12 </span> </div></td></tr><tr><td class=\"c x313 y1b10 w2a5 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale dividend<span class=\"_ _17\"></span>i </div></td><td class=\"c x311 y1b10 w2a6 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 47.907 <span class=\"_ _0\"></span> </div></td><td class=\"c x312 y1b10 w20a h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 41.343 <span class=\"_ _0\"></span> </div></td></tr></table>Il dettaglio degli<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>oneri finanzi<span class=\"_ _0\"></span>ari \u00e8 il seguente: <table class=\"s w485 h2bf\" id=\"_7b4c3ae9-cb63-4702-9b29-2d14d9d6e9c8\"><tr><td></td><td class=\"c x2a6 y1b11 w2a2 h1ec\"><div class=\"t m0 x82 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x281 y1b11 w2a3 h1ec\"><div class=\"t m0 x82 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1b12 w2a1 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Minusvalenze su<span class=\"_ _17\"></span> cessione partecipazioni </div></td><td class=\"c x2a6 y1b12 w2a2 h1ed\"><div class=\"t m0 x14f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(471) </span> </div></td><td class=\"c x281 y1b12 w2a3 h1ed\"><div class=\"t m0 x63 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1f0 y1b13 w2a1 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Interessi passi<span class=\"_ _17\"></span>v<span class=\"_ _6\"></span>i su mutui </div></td><td class=\"c x2a6 y1b13 w2a2 h1ed\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (8.874)  </div></td><td class=\"c x281 y1b13 w2a3 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (10.831)  </div></td></tr><tr><td class=\"c x1f0 y1b14 w2a1 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Interessi passi<span class=\"_ _17\"></span>v<span class=\"_ _6\"></span>i su debiti <span class=\"_ _0\"></span>verso ban<span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>he e altri fin. </div></td><td class=\"c x2a6 y1b14 w2a2 h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (4.466)  </div></td><td class=\"c x281 y1b14 w2a3 h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (7.940)  </div></td></tr><tr><td class=\"c x1f0 y1b15 w2a1 h226\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Commissioni e <span class=\"_ _0\"></span>spese bancarie </div></td><td class=\"c x2a6 y1b15 w2a2 h226\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (7.174)  </div></td><td class=\"c x281 y1b15 w2a3 h226\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (3.998)  </div></td></tr><tr><td class=\"c x1f0 y1b16 w2a1 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Perdita su cambi </div></td><td class=\"c x2a6 y1b16 w2a2 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (15.540)  </div></td><td class=\"c x281 y1b16 w2a3 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (15.815)  </div></td></tr><tr><td class=\"c x1f0 y1b17 w2a1 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Interessi passi<span class=\"_ _17\"></span>v<span class=\"_ _6\"></span>i su Lea<span class=\"_ _0\"></span>sing </div></td><td class=\"c x2a6 y1b17 w2a2 h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (5.004)  </div></td><td class=\"c x281 y1b17 w2a3 h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (2.810)  </div></td></tr><tr><td class=\"c x1f0 y1b18 w2a1 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Oneri da opera<span class=\"_ _0\"></span>zioni su deriva<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i </div></td><td class=\"c x2a6 y1b18 w2a2 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (14.084)  </div></td><td class=\"c x281 y1b18 w2a3 h1ed\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.462)  </div></td></tr><tr><td class=\"c x1f0 y1b19 w2a1 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x2a6 y1b19 w2a2 h1ed\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (3.235)  </div></td><td class=\"c x281 y1b19 w2a3 h1ed\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (2.557)  </div></td></tr><tr><td class=\"c x1f0 y1b1a w2a1 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale oneri finan<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>iari </div></td><td class=\"c x2a6 y1b1a w2a2 h1ec\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (58.848)  </div></td><td class=\"c x281 y1b1a w2a3 h1ec\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (45.413)  </div></td></tr></table>Il dettaglio dei prov<span class=\"_ _17\"></span>ent<span class=\"_ _6\"></span>i netti da<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>iperinflazion<span class=\"_ _0\"></span>e \u00e8 esposto di seguito.<span class=\"_ _17\"></span> <table class=\"s w487 h31c\" id=\"_ba9be226-1bf5-48a5-91cd-1b4865332a5a\"><tr><td></td><td class=\"c x2ed y1b1b w293 h1ec\"><div class=\"t m0 x7 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x314 y1b1b w2a8 h1ec\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1b1c w2a7 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Proventi da iperin<span class=\"_ _17\"></span>flazione </div></td><td class=\"c x2ed y1b1c w293 h1ed\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 25.349  </div></td><td class=\"c x314 y1b1c w2a8 h1ed\"><div class=\"t m0 xc7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 24.521  </div></td></tr><tr><td class=\"c x1f0 y1b1d w2a7 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Oneri da iperinfla<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>ione </div></td><td class=\"c x2ed y1b1d w293 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (31.288)  </div></td><td class=\"c x314 y1b1d w2a8 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (28.408)  </div></td></tr><tr><td class=\"c x1f0 y1b1e w2a7 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale Proventi<span class=\"_ _0\"></span>/Oneri netti da<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>iperinfla<span class=\"_ _0\"></span>zione </div></td><td class=\"c x2ed y1b1e w293 h1ec\"><div class=\"t m0 xcb h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (5.939)  </div></td><td class=\"c x314 y1b1e w2a8 h1ec\"><div class=\"t m0 x26 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (3.887)  </div></td></tr></table>Per <span class=\"_ _6\"></span>maggiori <span class=\"_ _6\"></span>dettagli <span class=\"_ _6\"></span>sugli <span class=\"_ _6\"></span>impatti <span class=\"_ _14\"></span>derivanti <span class=\"_ _14\"></span><span class=\"ff7\">dall\u2019appl<span class=\"_ _17\"></span>icazione <span class=\"_ _14\"></span>dello <span class=\"_ _6\"></span>IAS <span class=\"_ _6\"></span>29 <span class=\"_ _14\"></span>si <span class=\"_ _6\"></span>rinvia <span class=\"_ _6\"></span>al </span>paragrafo <span class=\"_ _16\"></span>\u201c<span class=\"_ _6\"></span><span class=\"ff1\">Turchia <span class=\"_ _16\"></span><span class=\"ff7\">\u2013<span class=\"ff1\"> <span class=\"_ _17\"></span><span class=\"ff7\">economia <span class=\"_ _17\"></span>iperinflazionata: <span class=\"_ _17\"></span>impatti <span class=\"_ _16\"></span>per <span class=\"_ _17\"></span>l\u2019applicazione <span class=\"_ _16\"></span>dello <span class=\"_ _17\"></span>IAS <span class=\"_ _17\"></span>29<span class=\"_ _6\"></span>\u201d <span class=\"_ _17\"></span>sopra </span></span></span></span>riportato. 28.<span class=\"ls0\"> <span class=\"_ _17\"></span>Utile per azione </span> <span class=\"_ _26\"> </span><span class=\"ff7\">L\u2019utile <span class=\"_ _19\"> </span>base <span class=\"_ _1f\"> </span>per <span class=\"_ _19\"> </span>azione <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _1f\"> </span>calcolato <span class=\"_ _19\"> </span>dividendo <span class=\"_ _19\"> </span>l\u2019utile <span class=\"_ _1f\"> </span>netto <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>periodo <span class=\"_ _1f\"> </span></span>attribuibile <span class=\"_ _19\"> </span>al Gruppo <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>numero <span class=\"_ _1c\"> </span>m<span class=\"_ _6\"></span>edio <span class=\"_ _4\"> </span>ponderato <span class=\"_ _1c\"> </span>delle <span class=\"_ _4\"> </span>azioni <span class=\"_ _4\"> </span>ordinarie <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>circolazione <span class=\"_ _1c\"> </span>durante l\u2019esercizio.<span class=\"ff1\"> </span><table class=\"s w488 h2e4\" id=\"_de46e33b-0ffc-4165-b073-31f1d4f52b23\"><tr><td></td><td class=\"c x279 y1b1f w2ab h1ec\"><div class=\"t m0 x7 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x281 y1b1f w2ac h1ec\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1b20 w2aa h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Utile (perdita) ne<span class=\"_ _17\"></span>tt<span class=\"_ _6\"></span>o (in migliaia<span class=\"_ _0\"></span> di Euro) </div></td><td class=\"c x279 y1b20 w2ab h1ed\"><div class=\"t m0 xc9 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">130.067 </div></td><td class=\"c x281 y1b20 w2ac h1ed\"><div class=\"t m0 xc9 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">131.065 </div></td></tr><tr><td class=\"c x1f0 y1b21 w2aa h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">N\u00b0 medio ponde<span class=\"_ _17\"></span>rato di azioni ordinarie in circolazione (0<span class=\"_ _0\"></span>00) </div></td><td class=\"c x279 y1b21 w2ab h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 120.120  </div></td><td class=\"c x281 y1b21 w2ac h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 120.120  </div></td></tr><tr><td class=\"c x1f0 y188f w2aa h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Utile base per a<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>ione (Euro pe<span class=\"_ _0\"></span>r azione) </div></td><td class=\"c x279 y188f w2ab h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">1,083 </div></td><td class=\"c x281 y188f w2ac h1ed\"><div class=\"t m0 x52 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">1,091 </div></td></tr></table> <span class=\"_ _26\"> </span><span class=\"ff7 ls1\">L\u2019</span>utile <span class=\"_ _17\"></span>diluito per <span class=\"_ _17\"></span>azione <span class=\"ff7\">risulta <span class=\"_ _17\"></span>pari all\u2019util<span class=\"_ _17\"></span>e base per <span class=\"_ _17\"></span>azione<span class=\"ff1\"> in <span class=\"_ _0\"></span>quanto son<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>presenti nel<span class=\"_ _17\"></span> </span></span>capitale <span class=\"_ _15\"></span>sociale <span class=\"_ _3\"></span>della <span class=\"_ _15\"></span>Caltagirone <span class=\"_ _15\"></span>SpA <span class=\"_ _15\"></span>solo <span class=\"_ _3\"></span>azioni <span class=\"_ _15\"></span>ordinarie <span class=\"_ _3\"></span>e <span class=\"_ _15\"></span>non <span class=\"_ _3\"></span>sono <span class=\"_ _15\"></span>presenti <span class=\"_ _15\"></span>strumenti finanziari <span class=\"_ _21\"> </span>e/o <span class=\"_ _8\"> </span>contratti<span class=\"_ _17\"></span>  che <span class=\"_ _21\"> </span>possano <span class=\"_ _21\"> </span>attribuire <span class=\"_ _21\"> </span>al  posse<span class=\"_ _17\"></span>ssore  i<span class=\"_ _17\"></span>l  di<span class=\"_ _0\"></span>ritto <span class=\"_ _8\"> </span>ad <span class=\"_ _21\"> </span>ottenere<span class=\"_ _0\"></span>  azi<span class=\"_ _17\"></span>oni ordinarie.  29.<span class=\"ls0\"> <span class=\"_ _17\"></span>Altre componenti del C<span class=\"_ _17\"></span>onto Economico Comp<span class=\"_ _17\"></span>lessivo </span>Si riporta di segui<span class=\"_ _0\"></span>to il dettagli<span class=\"_ _17\"></span>o delle altre componenti del con<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o economico<span class=\"_ _17\"></span> complessivo al lordo e al netto del <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>elati<span class=\"_ _0\"></span>vo effetto fiscale: <table class=\"s w489 h31d\" id=\"_822c90c5-7ba7-47c9-9c38-f1e79c47162f\"><tr><td></td><td></td><td class=\"c x27b y1b22 w2ae h1ed\"><div class=\"t m0 x57 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td></td><td></td><td class=\"c x29b y1b22 w2af h1ed\"><div class=\"t m0 x6a h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td></td></tr><tr><td></td><td class=\"c x315 y1b23 w48a h2d6\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Valore<span class=\"_ _82\"> </span></div></td><td class=\"c x316 y1b23 w48b h2d6\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Effetto<span class=\"_ _82\"> </span></div></td><td class=\"c x317 y1b23 w48a h2d6\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Valore<span class=\"_ _82\"> </span></div></td><td class=\"c x318 y1b23 w48a h2d6\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Valore<span class=\"_ _82\"> </span></div></td><td class=\"c x319 y1b23 w48b h2d6\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Effetto<span class=\"_ _82\"> </span></div></td><td class=\"c x31a y1b23 w48a h2d6\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Valore<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x31b y1b24 w48c h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">lordo<span class=\"_ _82\"> </span></div></td><td class=\"c x31c y1b24 w48d h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">fiscale<span class=\"_ _82\"> </span></div></td><td class=\"c x31d y1b24 w48e h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">netto<span class=\"_ _82\"> </span></div></td><td class=\"c x31e y1b24 w48c h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">lordo<span class=\"_ _82\"> </span></div></td><td class=\"c x31f y1b24 w48d h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">fiscale<span class=\"_ _82\"> </span></div></td><td class=\"c x320 y1b24 w48e h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">netto<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1bf y1b25 w48f h2b2\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Effetto utili/(perd<span class=\"_ _17\"></span>it<span class=\"_ _6\"></span>e) attuariali<span class=\"_ _17\"></span> dei piani a <span class=\"_ _6\"></span>benefici</div></td><td class=\"c x27b y1b26 w2b0 h10e\"><div class=\"t m0 x19 h43 y8f5 ff1 fs8 fc0 sc0 ls0 ws0\"> (2.601)  </div></td><td class=\"c x321 y1b26 w1a4 h10e\"><div class=\"t m0 x1c h43 y8f5 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">624 </span> </div></td><td class=\"c x322 y1b26 w2b0 h10e\"><div class=\"t m0 x49 h43 y8f5 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.977)  </div></td><td class=\"c x29b y1b26 w21a h10e\"><div class=\"t m0 x1d h43 y8f5 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.130  </div></td><td class=\"c x211 y1b26 w2b1 h10e\"><div class=\"t m0 xca h43 y8f5 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(271) </span> </div></td><td class=\"c x256 y1b26 w21a h10e\"><div class=\"t m0 x27 h43 y8f5 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">859 </span> </div></td></tr><tr><td class=\"c x1bf y1915 w490 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">definiti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1b27 w491 h2da\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Utili/(perdite)<span class=\"_ _0\"></span> dalla rideterminaz<span class=\"_ _17\"></span>ione di Investimenti</div></td><td class=\"c x27b y1b28 w2b0 h102\"><div class=\"t m0 xcb h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> 251.790  </div></td><td class=\"c x321 y1b28 w1a4 h102\"><div class=\"t m0 xf h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> (3.318)  </div></td><td class=\"c x322 y1b28 w2b0 h102\"><div class=\"t m0 xcb h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> 248.472  </div></td><td class=\"c x29b y1b28 w21a h102\"><div class=\"t m0 x7 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> 84.912  </div></td><td class=\"c x211 y1b28 w2b1 h102\"><div class=\"t m0 xca h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(473) </span> </div></td><td class=\"c x256 y1b28 w21a h102\"><div class=\"t m0 x7 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> 84.439  </div></td></tr><tr><td class=\"c x1bf y1af5 w492 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">in strumenti rapp<span class=\"_ _0\"></span>resentativi di<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>capitale<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1b29 w2ad h101\"><div class=\"t m0 x1b h43 y8c3 ff1 fs8 fc0 sc0 ls0 ws0\">Utili/(perdite)<span class=\"_ _0\"></span> dalla cessione di <span class=\"_ _0\"></span>Investimenti in </div><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">strumenti rappre<span class=\"_ _0\"></span>sentativi di <span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>apitale </div></td><td class=\"c x27b y1b29 w2b0 h101\"><div class=\"t m0 x52 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> 3.723  </div></td><td class=\"c x321 y1b29 w1a4 h101\"><div class=\"t m0 xca h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(396) </span> </div></td><td class=\"c x322 y1b29 w2b0 h101\"><div class=\"t m0 x52 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> 3.327  </div></td><td class=\"c x29b y1b29 w21a h101\"><div class=\"t m0 x1d h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.548  </div></td><td class=\"c x211 y1b29 w2b1 h101\"><div class=\"t m0 xca h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(611) </span> </div></td><td class=\"c x256 y1b29 w21a h101\"><div class=\"t m0 x1d h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.937  </div></td></tr><tr><td class=\"c x1bf y1a35 w493 h2b5\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Variazione riserva<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di con<span class=\"_ _0\"></span>versione delle impre<span class=\"_ _17\"></span>se</div></td><td class=\"c x27b y1b2a w2b0 h101\"><div class=\"t m0 xc9 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> (48.295)  </div></td><td class=\"c x321 y1b2a w1a4 h101\"><div class=\"t m0 x27 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x322 y1b2a w2b0 h101\"><div class=\"t m0 xc9 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> (48.295)  </div></td><td class=\"c x29b y1b2a w21a h101\"><div class=\"t m0 xcb h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> (162.157)  </div></td><td class=\"c x211 y1b2a w2b1 h101\"><div class=\"t m0 x27 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x256 y1b2a w21a h101\"><div class=\"t m0 xcb h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> (162.157)  </div></td></tr><tr><td class=\"c x1bf y1804 w494 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">estere<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1805 w495 h2da\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Effetto valuta<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>ione delle<span class=\"_ _0\"></span> partecipazioni con il</div></td><td class=\"c x27b y1b2b w2b0 h102\"><div class=\"t m0 x23 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x321 y1b2b w1a4 h102\"><div class=\"t m0 x27 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x322 y1b2b w2b0 h102\"><div class=\"t m0 x23 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x29b y1b2b w21a h102\"><div class=\"t m0 x15 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(598) </span> </div></td><td class=\"c x211 y1b2b w2b1 h102\"><div class=\"t m0 x27 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x256 y1b2b w21a h102\"><div class=\"t m0 x15 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(598) </span> </div></td></tr><tr><td class=\"c x1bf y185d w496 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">metodo del Pa<span class=\"_ _0\"></span>trimonio Netto<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1b2c w2ad h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fair Value strumen<span class=\"_ _0\"></span>ti finanziari<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>derivati </div></td><td class=\"c x27b y1b2c w2b0 h1ec\"><div class=\"t m0 xc9 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (12.807)  </div></td><td class=\"c x321 y1b2c w1a4 h1ec\"><div class=\"t m0 x49 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 3.074  </div></td><td class=\"c x322 y1b2c w2b0 h1ec\"><div class=\"t m0 x49 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (9.733)  </div></td><td class=\"c x29b y1b2c w21a h1ec\"><div class=\"t m0 x52 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (4.363)  </div></td><td class=\"c x211 y1b2c w2b1 h1ec\"><div class=\"t m0 x49 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.047  </div></td><td class=\"c x256 y1b2c w21a h1ec\"><div class=\"t m0 x52 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (3.316)  </div></td></tr></table>30.<span class=\"ls0\"> <span class=\"_ _17\"></span>Partecipazioni di terz<span class=\"_ _0\"></span>i </span>Le <span class=\"_ _3\"></span>seguenti <span class=\"_ _12\"></span>tabelle <span class=\"_ _15\"></span>forniscono <span class=\"_ _12\"></span>le <span class=\"_ _3\"></span>principali<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>informazion<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>sui <span class=\"_ _12\"></span>Gruppi <span class=\"_ _3\"></span>controllati <span class=\"_ _3\"></span>dalla Caltagirone SpA e <span class=\"_ _0\"></span>dalle sue dirette con<span class=\"_ _0\"></span>trollate con par<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ecipazioni<span class=\"_ _0\"></span> di terzi sign<span class=\"_ _0\"></span>ificative. <table class=\"s w497 h31e\" id=\"_f7d14a8e-026b-4762-835e-2100f2fe2d38\"><tr><td></td><td class=\"c x323 y1b2d w38f h31f\" colspan=\"2\"><div class=\"t m0 x1b7 h21 y16e3 ff2 fs2 fc0 sc0 ls0 ws0\">Gruppo Cementir<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x324 y1b2d w498 h31f\"><div class=\"t m0 x1b7 h21 y16e3 ff2 fs2 fc0 sc0 ls0 ws0\">Gruppo Caltagirone<span class=\"_ _82\"> </span></div></td><td class=\"c x325 y1b2d w499 h31f\" colspan=\"2\"><div class=\"t m0 x1b7 h21 y16e3 ff2 fs2 fc0 sc0 ls0 ws0\">Gruppo Vianini<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x326 y1b2e w49a h284\" colspan=\"2\"><div class=\"t m0 x1b7 h21 y16e6 ff2 fs2 fc0 sc0 ls0 ws0\">Holding<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x327 y1b2e w49b h284\"><div class=\"t m0 x1b7 h21 y16e6 ff2 fs2 fc0 sc0 ls0 ws0\">Editore<span class=\"_ _82\"> </span></div></td><td class=\"c x328 y1b2e w49c h284\" colspan=\"2\"><div class=\"t m0 x1b7 h21 y16e6 ff2 fs2 fc0 sc0 ls0 ws0\">Lavori<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x329 y1b2f w2b6 h2e\"><div class=\"t m0 x24 h21 y121 ff2 fs2 fc0 sc0 ls6 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x27b y1b2f w2b7 h2e\"><div class=\"t m0 x28 h21 y121 ff2 fs2 fc0 sc0 ls6 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x32a y1b2f w234 h2e\"><div class=\"t m0 x15 h21 y121 ff2 fs2 fc0 sc0 ls6 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x32b y1b2f w160 h2e\"><div class=\"t m0 x23 h21 y121 ff2 fs2 fc0 sc0 ls6 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x2a4 y1b2f w28b h2e\"><div class=\"t m0 x35 h21 y121 ff2 fs2 fc0 sc0 ls6 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x2a5 y1b2f w2b8 h2e\"><div class=\"t m0 x22 h21 y121 ff2 fs2 fc0 sc0 ls6 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1b30 w2b2 h2e\"><div class=\"t m0 x1b h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">Ricavi </div></td><td class=\"c x329 y1b30 w2b6 h2e\"><div class=\"t m0 xc6 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">1.686.943 </div></td><td class=\"c x27b y1b30 w2b7 h2e\"><div class=\"t m0 x1b h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">1.737.547 </div></td><td class=\"c x32a y1b30 w234 h2e\"><div class=\"t m0 xc7 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">102.219 </div></td><td class=\"c x32b y1b30 w160 h2e\"><div class=\"t m0 x22 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">116.465 </div></td><td class=\"c x2a4 y1b30 w28b h2e\"><div class=\"t m0 x19 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">293.624 </div></td><td class=\"c x2a5 y1b30 w2b8 h2e\"><div class=\"t m0 xc6 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">127.340 </div></td></tr><tr><td class=\"c x1f0 y1b31 w2b2 h2f\"><div class=\"t m0 x1b h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">Risultato di esercizio<span class=\"_ _6\"></span> </div></td><td class=\"c x329 y1b31 w2b6 h2f\"><div class=\"t m0 xca h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">214.455 </div></td><td class=\"c x27b y1b31 w2b7 h2f\"><div class=\"t m0 x49 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">215.492 </div></td><td class=\"c x32a y1b31 w234 h2f\"><div class=\"t m0 x3b h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">8.191 </div></td><td class=\"c x32b y1b31 w160 h2f\"><div class=\"t m0 x3d h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">16.231 </div></td><td class=\"c x2a4 y1b31 w28b h2f\"><div class=\"t m0 x52 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">11.397 </div></td><td class=\"c x2a5 y1b31 w2b8 h2f\"><div class=\"t m0 x52 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">5.937 </div></td></tr><tr><td class=\"c x1bf y1b32 w49d h2c0\"><div class=\"t m0 x1b7 h22 y16fc ff1 fs2 fc0 sc0 ls0 ws0\">- attribuibile al Gruppo<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y181e w49e h2c1\"><div class=\"t m0 x1b7 h22 y16e6 ff1 fs2 fc0 sc0 ls0 ws0\">Caltagirone<span class=\"_ _82\"> </span></div></td><td class=\"c x329 y1b33 w2b6 h30\"><div class=\"t m0 x1c h22 y129 ff1 fs2 fc0 sc0 ls0 ws0\">96.743 </div></td><td class=\"c x27b y1b33 w2b7 h30\"><div class=\"t m0 x7 h22 y129 ff1 fs2 fc0 sc0 ls0 ws0\">96.550 </div></td><td class=\"c x32a y1b33 w234 h30\"><div class=\"t m0 x3b h22 y129 ff1 fs2 fc0 sc0 ls0 ws0\">3.410 </div></td><td class=\"c x32b y1b33 w160 h30\"><div class=\"t m0 x38 h22 y129 ff1 fs2 fc0 sc0 ls0 ws0\">6.757 </div></td><td class=\"c x2a4 y1b33 w28b h30\"><div class=\"t m0 x3b h22 y129 ff1 fs2 fc0 sc0 ls0 ws0\">6.436 </div></td><td class=\"c x2a5 y1b33 w2b8 h30\"><div class=\"t m0 x52 h22 y129 ff1 fs2 fc0 sc0 ls0 ws0\">3.353 </div></td></tr></table><table class=\"s w49f h320\" id=\"_e60bec37-b961-4d00-8815-376ed1f9e201\"><tr><td class=\"c x1f0 y1b34 w2b2 h2e\"><div class=\"t m0 x1b h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">- attribuibile ai Terzi<span class=\"_ _6\"></span> </div></td><td class=\"c x329 y1b34 w2b6 h2e\"><div class=\"t m0 xca h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">117.712 </div></td><td class=\"c x27b y1b34 w2b7 h2e\"><div class=\"t m0 x49 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">118.942 </div></td><td class=\"c x32a y1b34 w234 h2e\"><div class=\"t m0 x3b h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">4.781 </div></td><td class=\"c x32b y1b34 w160 h2e\"><div class=\"t m0 x38 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">9.474 </div></td><td class=\"c x2a4 y1b34 w28b h2e\"><div class=\"t m0 x3b h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">4.961 </div></td><td class=\"c x2a5 y1b34 w2b8 h2e\"><div class=\"t m0 x52 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">2.584 </div></td></tr><tr><td class=\"c x1f0 y1b35 w2b2 h2e\"><div class=\"t m0 x1b h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">Attivit\u00e0 non correnti<span class=\"_ _6\"></span> </div></td><td class=\"c x329 y1b35 w2b6 h2e\"><div class=\"t m0 xc6 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">1.802.901 </div></td><td class=\"c x27b y1b35 w2b7 h2e\"><div class=\"t m0 x1b h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">1.643.151 </div></td><td class=\"c x32a y1b35 w234 h2e\"><div class=\"t m0 xc7 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">559.064 </div></td><td class=\"c x32b y1b35 w160 h2e\"><div class=\"t m0 x22 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">458.696 </div></td><td class=\"c x2a4 y1b35 w28b h2e\"><div class=\"t m0 x19 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">128.085 </div></td><td class=\"c x2a5 y1b35 w2b8 h2e\"><div class=\"t m0 x19 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">48.701 </div></td></tr><tr><td class=\"c x1f0 y1b36 w2b2 h2e\"><div class=\"t m0 x1b h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">Attivit\u00e0 correnti<span class=\"_ _6\"></span> </div></td><td class=\"c x329 y1b36 w2b6 h2e\"><div class=\"t m0 xca h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">952.824 </div></td><td class=\"c x27b y1b36 w2b7 h2e\"><div class=\"t m0 x49 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">879.043 </div></td><td class=\"c x32a y1b36 w234 h2e\"><div class=\"t m0 x21 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">77.648 </div></td><td class=\"c x32b y1b36 w160 h2e\"><div class=\"t m0 x3d h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">76.686 </div></td><td class=\"c x2a4 y1b36 w28b h2e\"><div class=\"t m0 x19 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">369.746 </div></td><td class=\"c x2a5 y1b36 w2b8 h2e\"><div class=\"t m0 xc6 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">279.245 </div></td></tr><tr><td class=\"c x1f0 y1b37 w2b2 h2e\"><div class=\"t m0 x1b h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">Passivit\u00e0 non corrent<span class=\"_ _6\"></span>i </div></td><td class=\"c x329 y1b37 w2b6 h2e\"><div class=\"t m0 xca h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">383.378 </div></td><td class=\"c x27b y1b37 w2b7 h2e\"><div class=\"t m0 x49 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">369.631 </div></td><td class=\"c x32a y1b37 w234 h2e\"><div class=\"t m0 x21 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">36.847 </div></td><td class=\"c x32b y1b37 w160 h2e\"><div class=\"t m0 x3d h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">39.544 </div></td><td class=\"c x2a4 y1b37 w28b h2e\"><div class=\"t m0 x52 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">11.279 </div></td><td class=\"c x2a5 y1b37 w2b8 h2e\"><div class=\"t m0 x52 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">3.580 </div></td></tr><tr><td class=\"c x1f0 y1b38 w2b2 h2f\"><div class=\"t m0 x1b h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">Passivit\u00e0 correnti<span class=\"_ _6\"></span> </div></td><td class=\"c x329 y1b38 w2b6 h2f\"><div class=\"t m0 xca h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">516.027 </div></td><td class=\"c x27b y1b38 w2b7 h2f\"><div class=\"t m0 x49 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">501.730 </div></td><td class=\"c x32a y1b38 w234 h2f\"><div class=\"t m0 x21 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">73.095 </div></td><td class=\"c x32b y1b38 w160 h2f\"><div class=\"t m0 x3d h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">60.465 </div></td><td class=\"c x2a4 y1b38 w28b h2f\"><div class=\"t m0 x19 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">378.689 </div></td><td class=\"c x2a5 y1b38 w2b8 h2f\"><div class=\"t m0 xc6 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">204.762 </div></td></tr><tr><td class=\"c x1f0 y1b39 w2b2 h2e\"><div class=\"t m0 x1b h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">Attivit\u00e0 nette<span class=\"_ _6\"></span> </div></td><td class=\"c x329 y1b39 w2b6 h2e\"><div class=\"t m0 xc6 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">1.856.320 </div></td><td class=\"c x27b y1b39 w2b7 h2e\"><div class=\"t m0 x1b h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">1.650.833 </div></td><td class=\"c x32a y1b39 w234 h2e\"><div class=\"t m0 xc7 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">526.769 </div></td><td class=\"c x32b y1b39 w160 h2e\"><div class=\"t m0 x22 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">435.373 </div></td><td class=\"c x2a4 y1b39 w28b h2e\"><div class=\"t m0 x19 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">107.863 </div></td><td class=\"c x2a5 y1b39 w2b8 h2e\"><div class=\"t m0 xc6 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">119.604 </div></td></tr><tr><td class=\"c x1bf y1b3a w4a0 h321\"><div class=\"t m0 x1b7 h22 y16fc ff1 fs2 fc0 sc0 ls0 ws0\">- attribuibili al Gruppo<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1b3b w49e h2c1\"><div class=\"t m0 x1b7 h22 y16e6 ff1 fs2 fc0 sc0 ls0 ws0\">Caltagirone<span class=\"_ _82\"> </span></div></td><td class=\"c x329 y1b3c w2b6 h30\"><div class=\"t m0 xca h22 y129 ff1 fs2 fc0 sc0 ls0 ws0\">823.438 </div></td><td class=\"c x27b y1b3c w2b7 h30\"><div class=\"t m0 x49 h22 y129 ff1 fs2 fc0 sc0 ls0 ws0\">720.686 </div></td><td class=\"c x32a y1b3c w234 h30\"><div class=\"t m0 xc7 h22 y129 ff1 fs2 fc0 sc0 ls0 ws0\">219.283 </div></td><td class=\"c x32b y1b3c w160 h30\"><div class=\"t m0 x22 h22 y129 ff1 fs2 fc0 sc0 ls0 ws0\">181.237 </div></td><td class=\"c x2a4 y1b3c w28b h30\"><div class=\"t m0 x52 h22 y129 ff1 fs2 fc0 sc0 ls0 ws0\">67.541 </div></td><td class=\"c x2a5 y1b3c w2b8 h30\"><div class=\"t m0 x19 h22 y129 ff1 fs2 fc0 sc0 ls0 ws0\">67.541 </div></td></tr><tr><td class=\"c x1f0 y1b3d w2b2 h2e\"><div class=\"t m0 x1b h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">- attribuibili ai Terzi<span class=\"_ _6\"></span> </div></td><td class=\"c x329 y1b3d w2b6 h2e\"><div class=\"t m0 xc6 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">1.032.882 </div></td><td class=\"c x27b y1b3d w2b7 h2e\"><div class=\"t m0 x49 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">930.147 </div></td><td class=\"c x32a y1b3d w234 h2e\"><div class=\"t m0 xc7 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">307.486 </div></td><td class=\"c x32b y1b3d w160 h2e\"><div class=\"t m0 x22 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">254.137 </div></td><td class=\"c x2a4 y1b3d w28b h2e\"><div class=\"t m0 x52 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">40.322 </div></td><td class=\"c x2a5 y1b3d w2b8 h2e\"><div class=\"t m0 x19 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">52.063 </div></td></tr><tr><td class=\"c x1f0 y1b3e w2b2 h2e\"><div class=\"t m0 x1b h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">Altre componenti OC<span class=\"_ _6\"></span>I </div></td><td class=\"c x329 y1b3e w2b6 h2e\"><div class=\"t m0 x49 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">(60.020) </div></td><td class=\"c x27b y1b3e w2b7 h2e\"><div class=\"t m0 xf h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">(163.835) </div></td><td class=\"c x32a y1b3e w234 h2e\"><div class=\"t m0 x21 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">87.564 </div></td><td class=\"c x32b y1b3e w160 h2e\"><div class=\"t m0 x3d h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">37.550 </div></td><td class=\"c x2a4 y1b3e w28b h2e\"><div class=\"t m0 x3b h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">9.022 </div></td><td class=\"c x2a5 y1b3e w2b8 h2e\"><div class=\"t m0 x15 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">(36) </div></td></tr><tr><td class=\"c x1f0 y1b3f w2b2 h2e\"><div class=\"t m0 x1b h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">Utile/(perdita) comples<span class=\"_ _6\"></span>sivo </div></td><td class=\"c x329 y1b3f w2b6 h2e\"><div class=\"t m0 xca h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">154.435 </div></td><td class=\"c x27b y1b3f w2b7 h2e\"><div class=\"t m0 x7 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">51.657 </div></td><td class=\"c x32a y1b3f w234 h2e\"><div class=\"t m0 x21 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">95.755 </div></td><td class=\"c x32b y1b3f w160 h2e\"><div class=\"t m0 x3d h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">53.781 </div></td><td class=\"c x2a4 y1b3f w28b h2e\"><div class=\"t m0 x52 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">20.419 </div></td><td class=\"c x2a5 y1b3f w2b8 h2e\"><div class=\"t m0 x52 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">5.901 </div></td></tr><tr><td class=\"c x1f0 y1b40 w2b2 h2e\"><div class=\"t m0 x1b h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">Variazione netta Cashflo<span class=\"_ _6\"></span>w<span class=\"_ _6\"></span> </div></td><td class=\"c x329 y1b40 w2b6 h2e\"><div class=\"t m0 x1c h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">73.212 </div></td><td class=\"c x27b y1b40 w2b7 h2e\"><div class=\"t m0 x7 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">56.633 </div></td><td class=\"c x32a y1b40 w234 h2e\"><div class=\"t m0 x26 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">(12.075) </div></td><td class=\"c x32b y1b40 w160 h2e\"><div class=\"t m0 x3d h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">(7.953) </div></td><td class=\"c x2a4 y1b40 w28b h2e\"><div class=\"t m0 xc7 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">(90.819) </div></td><td class=\"c x2a5 y1b40 w2b8 h2e\"><div class=\"t m0 x19 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">99.156 </div></td></tr><tr><td class=\"c x1f0 y1b41 w2b2 h2e\"><div class=\"t m0 x1b h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">Dividendi pagati ai t<span class=\"_ _6\"></span>erzi </div></td><td class=\"c x329 y1b41 w2b6 h2e\"><div class=\"t m0 x1c h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">37.335 </div></td><td class=\"c x27b y1b41 w2b7 h2e\"><div class=\"t m0 x7 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">21.143 </div></td><td class=\"c x32a y1b41 w234 h2e\"><div class=\"t m0 x3b h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">2.493 </div></td><td class=\"c x32b y1b41 w160 h2e\"><div class=\"t m0 x38 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">1.870 </div></td><td class=\"c x2a4 y1b41 w28b h2e\"><div class=\"t m0 x52 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">13.917 </div></td><td class=\"c x2a5 y1b41 w2b8 h2e\"><div class=\"t m0 x37 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">- </div></td></tr></table>31.<span class=\"ls0\"> <span class=\"_ _17\"></span>Posizione finanziaria<span class=\"_ _0\"></span> netta </span>Secondo <span class=\"_ _19\"> </span>quanto <span class=\"_ _19\"> </span>richiesto <span class=\"_ _19\"> </span>dalla <span class=\"_ _19\"> </span>comunicazione <span class=\"_ _19\"> </span>CONSOB <span class=\"_ _19\"> </span>n.6064293 <span class=\"_ _19\"> </span>del <span class=\"_ _19\"></span>28 <span class=\"_ _19\"> </span>luglio <span class=\"_ _19\"> </span><span class=\"ls1\">2006,<span class=\"_ _6\"></span></span> aggiornata <span class=\"_ _3\"></span>sulla <span class=\"_ _12\"></span>base <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Richiamo <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span>attenzione <span class=\"_ _3\"></span>n. <span class=\"_ _12\"></span>5/21 <span class=\"_ _3\"></span>del <span class=\"_ _12\"></span>29 <span class=\"_ _12\"></span>aprile <span class=\"_ _3\"></span><span class=\"ls1\">202</span>1, <span class=\"_ _12\"></span>si <span class=\"_ _12\"></span>riporta <span class=\"_ _3\"></span>di seguito la posizione <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>inanziaria net<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a di Gruppo:<span class=\"_ _0\"></span> <table class=\"s w4a1 h322\" id=\"_46a4aae0-1141-4797-b794-483cd0c45892\"><tr><td class=\"c x1f0 y1b42 w2b9 h3d\"><div class=\"t m0 x1b h26 y189 ff6 fs0 fc0 sc0 ls0 ws0\">In migliaia di Euro </div></td><td class=\"c x309 y1b42 wbc h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x32c y1b42 wcc h3d\"><div class=\"t m0 xc9 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f0 y1b43 w2b9 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">A. Disponibilit\u00e0 liquide </div></td><td class=\"c x309 y1b43 wbc h40\"><div class=\"t m0 x52 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">508.078 </div></td><td class=\"c x32c y1b43 wcc h40\"><div class=\"t m0 x1d h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">569.611 </div></td></tr><tr><td class=\"c x1f0 y1b44 w2b9 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">B. Mezzi equivalenti a disponibilit\u00e0 liquide </div></td><td class=\"c x309 y1b44 wbc h3d\"><div class=\"t m0 x70 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x32c y1b44 wcc h3d\"><div class=\"t m0 x30 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1f0 y1b45 w2b9 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">C. Altre attivit\u00e0 finanziarie correnti </div></td><td class=\"c x309 y1b45 wbc h3d\"><div class=\"t m0 x52 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">236.709 </div></td><td class=\"c x32c y1b45 wcc h3d\"><div class=\"t m0 x1d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">113.649 </div></td></tr><tr><td class=\"c x1f0 y1b46 w2b9 h202\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">D. Liquidit\u00e0 (A)+(B) +(C) </div></td><td class=\"c x309 y1b46 wbc h202\"><div class=\"t m0 x52 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">744.787 </div></td><td class=\"c x32c y1b46 wcc h202\"><div class=\"t m0 x1d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">683.260 </div></td></tr><tr><td class=\"c x1f0 y1b47 w2b9 h40\"><div class=\"t m0 x30 h26 y18f ff6 fs0 fc0 sc0 ls0 ws0\">di cui verso parti correlate </div></td><td class=\"c x309 y1b47 wbc h40\"><div class=\"t m0 x70 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x32c y1b47 wcc h40\"><div class=\"t m0 x30 h26 y18f ff6 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1f0 y1b48 w2b9 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">E. Debito finanziario corrente </div></td><td class=\"c x309 y1b48 wbc h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">84.710 </div></td><td class=\"c x32c y1b48 wcc h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">82.843 </div></td></tr><tr><td class=\"c x1f0 y1b49 w2b9 h3d\"><div class=\"t m0 x30 h26 y189 ff6 fs0 fc0 sc0 ls0 ws0\">di cui verso parti correlate </div></td><td class=\"c x309 y1b49 wbc h3d\"><div class=\"t m0 x70 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x32c y1b49 wcc h3d\"><div class=\"t m0 x30 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1bf y1b4a w4a2 h2a1\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">F. Parte corrente del debito finanziario non<span class=\"_ _82\"> </span></div></td><td class=\"c x309 y1b4b wbc h50\"><div class=\"t m0 x3b h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">15.117 </div></td><td class=\"c x32c y1b4b wcc h50\"><div class=\"t m0 x24 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">43.430 </div></td></tr><tr><td class=\"c x1bf y1b4c w4a3 h2a2\"><div class=\"t m0 x1b7 h2 y1794 ff1 fs0 fc0 sc0 ls0 ws0\">corrente<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1b4d w2b9 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">G. Indebitamento finanziario corrente (E)+(F) </div></td><td class=\"c x309 y1b4d wbc h3d\"><div class=\"t m0 x3b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">99.828 </div></td><td class=\"c x32c y1b4d wcc h3d\"><div class=\"t m0 x1d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">126.273 </div></td></tr><tr><td class=\"c x1f0 y1b4e w2b9 h3d\"><div class=\"t m0 x30 h26 y189 ff6 fs0 fc0 sc0 ls0 ws0\">di cui verso parti correlate </div></td><td class=\"c x309 y1b4e wbc h3d\"><div class=\"t m0 x3b h26 y189 ff6 fs0 fc0 sc0 ls0 ws0\">15.808 </div></td><td class=\"c x32c y1b4e wcc h3d\"><div class=\"t m0 x24 h26 y189 ff6 fs0 fc0 sc0 ls0 ws0\">13.670 </div></td></tr><tr><td class=\"c x1f0 y1b4f w2b9 h51\"><div class=\"t m0 x1b h3 y196 ff2 fs0 fc0 sc0 ls0 ws0\">H. <span class=\"_ _16\"></span>Inde<span class=\"_ _6\"></span>bitamento <span class=\"_ _16\"></span>finanziario <span class=\"_ _16\"></span>corrente <span class=\"_ _17\"></span>netto <span class=\"_ _17\"></span>(G)-<span class=\"_ _82\"> </span></div><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(D) </div></td><td class=\"c x309 y1b4f wbc h51\"><div class=\"t m0 x19 h3 y198 ff2 fs0 fc0 sc0 ls0 ws0\">(644.959) </div></td><td class=\"c x32c y1b4f wcc h51\"><div class=\"t m0 x52 h3 y198 ff2 fs0 fc0 sc0 ls0 ws0\">(556.987) </div></td></tr><tr><td class=\"c x1f0 y1b50 w2b9 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">I. Debito finanziario non corrente </div></td><td class=\"c x309 y1b50 wbc h40\"><div class=\"t m0 x52 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">274.563 </div></td><td class=\"c x32c y1b50 wcc h40\"><div class=\"t m0 x1d h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">319.078 </div></td></tr><tr><td class=\"c x1f0 y1b51 w2b9 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">J. Strumenti di debito </div></td><td class=\"c x309 y1b51 wbc h3d\"><div class=\"t m0 x70 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x32c y1b51 wcc h3d\"><div class=\"t m0 x30 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1f0 y1b52 w2b9 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">K. Debiti commerciali e altri debiti non correnti </div></td><td class=\"c x309 y1b52 wbc h3d\"><div class=\"t m0 x70 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x32c y1b52 wcc h3d\"><div class=\"t m0 x30 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1bf y1b53 w4a4 h29c\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">L. <span class=\"_ _7\"> </span>Indebitamento <span class=\"_ _7\"> </span>finanziario <span class=\"_ _7\"> </span>non <span class=\"_ _7\"> </span>corrente<span class=\"_ _82\"> </span></div></td><td class=\"c x309 y1b54 wbc h50\"><div class=\"t m0 x52 h3 y29d ff2 fs0 fc0 sc0 ls0 ws0\">274.563 </div></td><td class=\"c x32c y1b54 wcc h50\"><div class=\"t m0 x1d h3 y29d ff2 fs0 fc0 sc0 ls0 ws0\">319.078 </div></td></tr><tr><td class=\"c x1bf y1b55 w4a5 h29d\"><div class=\"t m0 x1b7 h3 y1794 ff2 fs0 fc0 sc0 ls0 ws0\">(I)+(J)+(K)<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1b56 w2b9 h3d\"><div class=\"t m0 x30 h26 y189 ff6 fs0 fc0 sc0 ls0 ws0\">di cui verso parti correlate </div></td><td class=\"c x309 y1b56 wbc h3d\"><div class=\"t m0 x3b h26 y189 ff6 fs0 fc0 sc0 ls0 ws0\">14.115 </div></td><td class=\"c x32c y1b56 wcc h3d\"><div class=\"t m0 x24 h26 y189 ff6 fs0 fc0 sc0 ls0 ws0\">11.596 </div></td></tr><tr><td class=\"c x1f0 y1b57 w2b9 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">M. Totale indebitamento finanziario (H + L) </div></td><td class=\"c x309 y1b57 wbc h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(370.397) </div></td><td class=\"c x32c y1b57 wcc h3d\"><div class=\"t m0 x52 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(237.910) </div></td></tr></table>32.<span class=\"ls0\"> <span class=\"_ _17\"></span>Informazioni per settor<span class=\"_ _17\"></span>e di attivit\u00e0 </span><table class=\"s w4a6 h323\" id=\"_137e948c-000a-49b5-9cc6-ddf4d98f71e5\"><tr><td></td><td class=\"c x32d y1b59 w4a7 h324\"><div class=\"t m0 x1b7 h248 y1b58 ffb fs1 fc0 sc0 ls0 ws0\">Cemento,<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x32e y1b5a w4a8 h325\"><div class=\"t m0 x1b7 h248 y1b58 ffb fs1 fc0 sc0 ls0 ws0\">Gestione<span class=\"_ _82\"> </span></div></td><td class=\"c x32f y1b5a w4a9 h325\"><div class=\"t m0 x1b7 h248 y1b58 ffb fs1 fc0 sc0 ls0 ws0\">Altre</div></td><td class=\"c x330 y1b59 w4aa h324\"><div class=\"t m0 x1b7 h248 y1b58 ffb fs1 fc0 sc0 ls0 ws0\">Poste non<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x331 y1b5b w4ab h325\"><div class=\"t m0 x1b7 h248 y1b58 ffb fs1 fc0 sc0 ls0 ws0\">calcestruzzo<span class=\"_ _82\"> </span></div></td><td class=\"c x332 y1b5c w292 h1fc\"><div class=\"t m0 xc6 h248 y6a9 ffb fs1 fc0 sc0 ls0 ws0\">Editoria </div></td><td class=\"c x2d1 y1b5c wf3 h1fc\"><div class=\"t m0 x1b h248 y6a9 ffb fs1 fc0 sc0 ls0 ws0\">Costruzioni<span class=\"_ _6\"></span> </div></td><td></td><td></td><td class=\"c x333 y1b5b w4ac h325\"><div class=\"t m0 x1b7 h248 y1b58 ffb fs1 fc0 sc0 ls0 ws0\">allocate e<span class=\"_ _82\"> </span></div></td><td class=\"c x256 y1b5c w21a h1fc\"><div class=\"t m0 x1b h248 y6a9 ffb fs1 fc0 sc0 ls0 ws0\">Consolidato </div></td></tr><tr><td class=\"c x1f0 y1b5d w2ba h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">2023 </div></td><td class=\"c x334 y1b5e w4ad h326\"><div class=\"t m0 x1b7 h248 y1721 ffb fs1 fc0 sc0 ls0 ws0\">e inerti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x335 y1b5f w4ae h325\"><div class=\"t m0 x1b7 h248 y1b58 ffb fs1 fc0 sc0 ls0 ws0\">immobiliare<span class=\"_ _82\"> </span></div></td><td class=\"c x336 y1b5f w4af h325\"><div class=\"t m0 x1b7 h248 y1b58 ffb fs1 fc0 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _82\"> </span></div></td><td class=\"c x337 y1b5e w4b0 h326\"><div class=\"t m0 x1b7 h248 y1721 ffb fs1 fc0 sc0 ls0 ws0\">rettifiche<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y1b60 w2ba h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">Ricavi di settore<span class=\"_ _6\"></span> </div></td><td class=\"c x338 y1b60 w2bb h1fb\"><div class=\"t m0 x21 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">1.667.944 </div></td><td class=\"c x332 y1b60 w292 h1fb\"><div class=\"t m0 xcb h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">116.330 </div></td><td class=\"c x2d1 y1b60 wf3 h1fb\"><div class=\"t m0 x7 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">121.349 </div></td><td class=\"c x339 y1b60 wfb h1fb\"><div class=\"t m0 x1d h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">34.918 </div></td><td class=\"c x33a y1b60 w2bc h1fb\"><div class=\"t m0 xc7 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">284.110 </div></td><td class=\"c x33b y1b60 w2bd h1fb\"><div class=\"t m0 x7 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">(233.700) </div></td><td class=\"c x256 y1b60 w21a h1fb\"><div class=\"t m0 xca h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">1.990.949 </div></td></tr><tr><td class=\"c x1f0 y1b61 w2ba h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Ricavi intrasettore<span class=\"_ _6\"></span> </div></td><td class=\"c x338 y1b61 w2bb h1fb\"><div class=\"t m0 x22 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(37.934) </div></td><td class=\"c x332 y1b61 w292 h1fb\"><div class=\"t m0 x52 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(117) </div></td><td class=\"c x2d1 y1b61 wf3 h1fb\"><div class=\"t m0 x28 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(472) </div></td><td class=\"c x339 y1b61 wfb h1fb\"><div class=\"t m0 x38 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(36) </div></td><td class=\"c x33a y1b61 w2bc h1fb\"><div class=\"t m0 xc6 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(195.141) </div></td><td class=\"c x33b y1b61 w2bd h1fb\"><div class=\"t m0 x1d hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">233.700 </div></td><td class=\"c x256 y1b61 w21a h1fb\"><div class=\"t m0 x3f hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1f0 y1b62 w2ba h1ff\"><div class=\"t m0 x1b hed y12c8 ff1 fs1 fc0 sc0 ls0 ws0\">Ricavi operativi in <span class=\"_ _6\"></span>contribuzione </div></td><td class=\"c x338 y1b62 w2bb h1ff\"><div class=\"t m0 x21 hed y12c8 ff1 fs1 fc0 sc0 ls0 ws0\">1.630.010 </div></td><td class=\"c x332 y1b62 w292 h1ff\"><div class=\"t m0 xcb hed y12c8 ff1 fs1 fc0 sc0 ls0 ws0\">116.213 </div></td><td class=\"c x2d1 y1b62 wf3 h1ff\"><div class=\"t m0 x7 hed y12c8 ff1 fs1 fc0 sc0 ls0 ws0\">120.876 </div></td><td class=\"c x339 y1b62 wfb h1ff\"><div class=\"t m0 x1d hed y12c8 ff1 fs1 fc0 sc0 ls0 ws0\">34.882 </div></td><td class=\"c x33a y1b62 w2bc h1ff\"><div class=\"t m0 x45 hed y12c8 ff1 fs1 fc0 sc0 ls0 ws0\">88.969 </div></td><td></td><td class=\"c x256 y1b62 w21a h1ff\"><div class=\"t m0 xca hed y12c8 ff1 fs1 fc0 sc0 ls0 ws0\">1.990.949 </div></td></tr><tr><td class=\"c x1f0 y1b63 w2ba h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">Risultato di settore<span class=\"_ _6\"></span> (MOL) </div></td><td class=\"c x338 y1b63 w2bb h1fb\"><div class=\"t m0 x3b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">382.119 </div></td><td class=\"c x332 y1b63 w292 h1fb\"><div class=\"t m0 x21 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">7.119 </div></td><td class=\"c x2d1 y1b63 wf3 h1fb\"><div class=\"t m0 x3d h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">4.400 </div></td><td class=\"c x339 y1b63 wfb h1fb\"><div class=\"t m0 x1d h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">30.573 </div></td><td class=\"c x33a y1b63 w2bc h1fb\"><div class=\"t m0 x7 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">6.259 </div></td><td></td><td class=\"c x256 y1b63 w21a h1fb\"><div class=\"t m0 x22 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">430.470 </div></td></tr><tr><td class=\"c x1bf y1b64 w4b1 h291\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Ammortamenti, Sval<span class=\"_ _6\"></span>utazioni e<span class=\"_ _82\"> </span></div></td><td class=\"c x338 y1b65 w2bb h1fd\"><div class=\"t m0 x52 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(127.627) </div></td><td class=\"c x332 y1b65 w292 h1fd\"><div class=\"t m0 x19 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(6.942) </div></td><td class=\"c x2d1 y1b65 wf3 h1fd\"><div class=\"t m0 x22 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(8.019) </div></td><td class=\"c x339 y1b65 wfb h1fd\"><div class=\"t m0 x24 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(308) </div></td><td class=\"c x33a y1b65 w2bc h1fd\"><div class=\"t m0 xc7 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(19.092) </div></td><td></td><td class=\"c x256 y1b65 w21a h1fd\"><div class=\"t m0 x45 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(161.987) </div></td></tr><tr><td class=\"c x1bf y1b66 w4b2 h290\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">accantonamenti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1b67 w2ba h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">Risultato Operativ<span class=\"_ _6\"></span>o </div></td><td class=\"c x338 y1b67 w2bb h1fb\"><div class=\"t m0 x3b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">254.492 </div></td><td class=\"c x332 y1b67 w292 h1fb\"><div class=\"t m0 x3b h1fa y12be ff2 fs1 fc0 sc0 ls24 ws0\">177<span class=\"ls0\"> </span></div></td><td class=\"c x2d1 y1b67 wf3 h1fb\"><div class=\"t m0 x22 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">(3.619) </div></td><td class=\"c x339 y1b67 wfb h1fb\"><div class=\"t m0 x1d h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">30.265 </div></td><td class=\"c x33a y1b67 w2bc h1fb\"><div class=\"t m0 xc7 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">(12.833) </div></td><td></td><td class=\"c x256 y1b67 w21a h1fb\"><div class=\"t m0 x22 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">268.483 </div></td></tr><tr><td class=\"c x1bf y1b68 w4b3 h291\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Risultato netto valut<span class=\"_ _6\"></span>azione delle<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x33b y1b69 w2bd h1fd\"><div class=\"t m0 x3e hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">4.376 </div></td><td class=\"c x256 y1b69 w21a h1fd\"><div class=\"t m0 x24 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">4.376 </div></td></tr><tr><td class=\"c x1bf y1b6a w4b4 h290\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">partecipazioni al Pat<span class=\"_ _6\"></span>rimonio Netto<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1b6b w2ba h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Risultato della g<span class=\"_ _6\"></span>estione finanziaria<span class=\"_ _6\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x33b y1b6b w2bd h1fb\"><div class=\"t m0 x28 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">59.241 </div></td><td class=\"c x256 y1b6b w21a h1fb\"><div class=\"t m0 x15 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">59.241 </div></td></tr><tr><td class=\"c x1f0 y1b6c w2ba h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">Risultato ante im<span class=\"_ _6\"></span>poste </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x256 y1b6c w21a h1fb\"><div class=\"t m0 x22 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">332.100 </div></td></tr><tr><td class=\"c x1f0 y1b6d w2ba h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Imposte </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x256 y1b6d w21a h1fb\"><div class=\"t m0 x1c hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(70.513) </div></td></tr><tr><td class=\"c x1f0 y1b6e w2ba h249\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">Risultato del peri<span class=\"_ _6\"></span>odo </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x256 y1b6e w21a h249\"><div class=\"t m0 x22 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">261.586 </div></td></tr><tr><td class=\"c x1f0 y1b6f w2ba h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Attivit\u00e0 di settore <span class=\"_ _6\"></span> </div></td><td class=\"c x338 y1b6f w2bb h1fb\"><div class=\"t m0 x21 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">2.122.232 </div></td><td class=\"c x332 y1b6f w292 h1fb\"><div class=\"t m0 xcb hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">260.402 </div></td><td class=\"c x2d1 y1b6f wf3 h1fb\"><div class=\"t m0 x7 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">289.744 </div></td><td class=\"c x339 y1b6f wfb h1fb\"><div class=\"t m0 x7 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">387.374 </div></td><td class=\"c x33a y1b6f w2bc h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">1.098.616 </div></td><td></td><td class=\"c x256 y1b6f w21a h1fb\"><div class=\"t m0 xca hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">4.158.368 </div></td></tr><tr><td class=\"c x1f0 y1b70 w2ba h1ff\"><div class=\"t m0 x1b hed y12c8 ff1 fs1 fc0 sc0 ls0 ws0\">Passivit\u00e0 di settor<span class=\"_ _6\"></span>e </div></td><td class=\"c x338 y1b70 w2bb h1ff\"><div class=\"t m0 x3b hed y12c8 ff1 fs1 fc0 sc0 ls0 ws0\">709.684 </div></td><td class=\"c x332 y1b70 w292 h1ff\"><div class=\"t m0 x49 hed y12c8 ff1 fs1 fc0 sc0 ls0 ws0\">90.014 </div></td><td class=\"c x2d1 y1b70 wf3 h1ff\"><div class=\"t m0 x7 hed y12c8 ff1 fs1 fc0 sc0 ls0 ws0\">207.964 </div></td><td class=\"c x339 y1b70 wfb h1ff\"><div class=\"t m0 x7 hed y12c8 ff1 fs1 fc0 sc0 ls0 ws0\">155.649 </div></td><td class=\"c x33a y1b70 w2bc h1ff\"><div class=\"t m0 xc7 hed y12c8 ff1 fs1 fc0 sc0 ls0 ws0\">206.615 </div></td><td></td><td class=\"c x256 y1b70 w21a h1ff\"><div class=\"t m0 xca hed y12c8 ff1 fs1 fc0 sc0 ls0 ws0\">1.369.926 </div></td></tr><tr><td class=\"c x1bf y1b71 w4b5 h291\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Partecipazioni val<span class=\"_ _6\"></span>utate al Patrimoni<span class=\"_ _6\"></span>o<span class=\"_ _82\"> </span></div></td><td class=\"c x338 y1b72 w2bb h1fd\"><div class=\"t m0 x27 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">6.529 </div></td><td class=\"c x332 y1b72 w292 h1fd\"><div class=\"t m0 x38 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2d1 y1b72 wf3 h1fd\"><div class=\"t m0 x3b hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">22.307 </div></td><td class=\"c x339 y1b72 wfb h1fd\"><div class=\"t m0 x1d hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">14.790 </div></td><td class=\"c x33a y1b72 w2bc h1fd\"><div class=\"t m0 x2a hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x256 y1b72 w21a h1fd\"><div class=\"t m0 x15 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">43.625 </div></td></tr><tr><td class=\"c x1bf y1b73 w4b6 h290\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">netto<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1b74 w4b7 h291\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Investimenti in attivit<span class=\"_ _6\"></span>\u00e0 materiali e<span class=\"_ _82\"> </span></div></td><td class=\"c x338 y1b75 w2bb h1fd\"><div class=\"t m0 x3b hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">138.946 </div></td><td class=\"c x332 y1b75 w292 h1fd\"><div class=\"t m0 x21 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">1.855 </div></td><td class=\"c x2d1 y1b75 wf3 h1fd\"><div class=\"t m0 x3d hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">2.668 </div></td><td class=\"c x339 y1b75 wfb h1fd\"><div class=\"t m0 x38 hed y2b8 ff1 fs1 fc0 sc0 ls24 ws0\">589<span class=\"ls0\"> </span></div></td><td class=\"c x33a y1b75 w2bc h1fd\"><div class=\"t m0 x45 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">11.322 </div></td><td></td><td class=\"c x256 y1b75 w21a h1fd\"><div class=\"t m0 x22 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">155.380 </div></td></tr><tr><td class=\"c x1bf y1b76 w4b8 h290\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _82\"> </span></div></td><td class=\"c x32d y1b78 w4a7 h324\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">Cemento,<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x32e y1b79 w4a8 h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">Gestione<span class=\"_ _82\"> </span></div></td><td class=\"c x32f y1b79 w4a9 h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">Altre</div></td><td class=\"c x330 y1b78 w4aa h324\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">Poste non<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x331 y1b7a w4ab h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">calcestruzzo<span class=\"_ _82\"> </span></div></td><td class=\"c x332 y1b7b w292 h1fc\"><div class=\"t m0 xc6 h248 y6a9 ffb fs1 fc0 sc0 ls0 ws0\">Editoria </div></td><td class=\"c x2d1 y1b7b wf3 h1fc\"><div class=\"t m0 x1b h248 y6a9 ffb fs1 fc0 sc0 ls0 ws0\">Costruzioni<span class=\"_ _6\"></span> </div></td><td></td><td></td><td class=\"c x333 y1b7a w4ac h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">allocate e<span class=\"_ _82\"> </span></div></td><td class=\"c x256 y1b7b w1d8 h1fc\"><div class=\"t m0 x1b h248 y6a9 ffb fs1 fc0 sc0 ls0 ws0\">Consolidato </div></td></tr><tr><td class=\"c x1f0 y1b7c w141 h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">2024 </div></td><td class=\"c x334 y1b7d w4ad h326\"><div class=\"t m0 x1b7 h248 y1721 ffb fs1 fc0 sc0 ls0 ws0\">e inerti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x335 y1b7e w4ae h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">immobiliare<span class=\"_ _82\"> </span></div></td><td class=\"c x336 y1b7e w4af h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _82\"> </span></div></td><td class=\"c x337 y1b7d w4b0 h326\"><div class=\"t m0 x1b7 h248 y1721 ffb fs1 fc0 sc0 ls0 ws0\">rettifiche<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y1b7f w141 h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">Ricavi di settore<span class=\"_ _6\"></span> </div></td><td class=\"c x338 y1b7f w2bb h1fb\"><div class=\"t m0 x21 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">1.682.210 </div></td><td class=\"c x332 y1b7f w292 h1fb\"><div class=\"t m0 xcb h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">111.957 </div></td><td class=\"c x2d1 y1b7f wf3 h1fb\"><div class=\"t m0 x7 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">301.440 </div></td><td class=\"c x339 y1b7f wfb h1fb\"><div class=\"t m0 x1d h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">13.211 </div></td><td class=\"c x33a y1b7f w2bc h1fb\"><div class=\"t m0 x45 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">77.126 </div></td><td class=\"c x33b y1b7f w2bd h1fb\"><div class=\"t m0 x3b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">(45.844) </div></td><td class=\"c x256 y1b7f w1d8 h1fb\"><div class=\"t m0 xca h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">2.140.098 </div></td></tr><tr><td class=\"c x1f0 y1b80 w141 h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Ricavi intrasettore<span class=\"_ _6\"></span> </div></td><td class=\"c x338 y1b80 w2bb h1fb\"><div class=\"t m0 x22 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(45.436) </div></td><td class=\"c x332 y1b80 w292 h1fb\"><div class=\"t m0 x52 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(141) </div></td><td class=\"c x2d1 y1b80 wf3 h1fb\"><div class=\"t m0 x28 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(120) </div></td><td class=\"c x339 y1b80 wfb h1fb\"><div class=\"t m0 x25 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x33a y1b80 w2bc h1fb\"><div class=\"t m0 x1c hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(147) </div></td><td class=\"c x33b y1b80 w2bd h1fb\"><div class=\"t m0 x28 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">45.844 </div></td><td class=\"c x256 y1b80 w1d8 h1fb\"><div class=\"t m0 x3f hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1f0 y1b81 w141 h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Ricavi operativi in <span class=\"_ _6\"></span>contribuzione </div></td><td class=\"c x338 y1b81 w2bb h1fb\"><div class=\"t m0 x21 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">1.636.774 </div></td><td class=\"c x332 y1b81 w292 h1fb\"><div class=\"t m0 xcb hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">111.815 </div></td><td class=\"c x2d1 y1b81 wf3 h1fb\"><div class=\"t m0 x7 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">301.320 </div></td><td class=\"c x339 y1b81 wfb h1fb\"><div class=\"t m0 x1d hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">13.211 </div></td><td class=\"c x33a y1b81 w2bc h1fb\"><div class=\"t m0 x45 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">76.980 </div></td><td></td><td class=\"c x256 y1b81 w1d8 h1fb\"><div class=\"t m0 xca hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">2.140.098 </div></td></tr><tr><td class=\"c x1f0 y1b82 w141 h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">Risultato di settore<span class=\"_ _6\"></span> (MOL) </div></td><td class=\"c x338 y1b82 w2bb h1fb\"><div class=\"t m0 x3b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">414.112 </div></td><td class=\"c x332 y1b82 w292 h1fb\"><div class=\"t m0 x21 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">2.590 </div></td><td class=\"c x2d1 y1b82 wf3 h1fb\"><div class=\"t m0 x3b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">25.630 </div></td><td class=\"c x339 y1b82 wfb h1fb\"><div class=\"t m0 x3d h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">6.012 </div></td><td class=\"c x33a y1b82 w2bc h1fb\"><div class=\"t m0 xca h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">(8.944) </div></td><td></td><td class=\"c x256 y1b82 w1d8 h1fb\"><div class=\"t m0 x22 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">439.400 </div></td></tr><tr><td class=\"c x1bf y1b83 w4b1 h291\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Ammortamenti, Sval<span class=\"_ _6\"></span>utazioni e<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1b84 w4b2 h29a\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">accantonamenti<span class=\"_ _82\"> </span></div></td><td class=\"c x338 y1b85 w2bb h1fd\"><div class=\"t m0 x52 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(140.006) </div></td><td class=\"c x332 y1b85 w292 h1fd\"><div class=\"t m0 xc9 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(22.025) </div></td><td class=\"c x2d1 y1b85 wf3 h1fd\"><div class=\"t m0 x22 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(8.796) </div></td><td class=\"c x339 y1b85 wfb h1fd\"><div class=\"t m0 x24 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(244) </div></td><td class=\"c x33a y1b85 w2bc h1fd\"><div class=\"t m0 xca hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(6.082) </div></td><td></td><td class=\"c x256 y1b85 w1d8 h1fd\"><div class=\"t m0 x45 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(177.153) </div></td></tr><tr><td class=\"c x1f0 y1b86 w141 h1ff\"><div class=\"t m0 x1b h1fa y12c8 ff2 fs1 fc0 sc0 ls0 ws0\">Risultato Operativ<span class=\"_ _6\"></span>o </div></td><td class=\"c x338 y1b86 w2bb h1ff\"><div class=\"t m0 x3b h1fa y12c8 ff2 fs1 fc0 sc0 ls0 ws0\">274.106 </div></td><td class=\"c x332 y1b86 w292 h1ff\"><div class=\"t m0 xc9 h1fa y12c8 ff2 fs1 fc0 sc0 ls0 ws0\">(19.435) </div></td><td class=\"c x2d1 y1b86 wf3 h1ff\"><div class=\"t m0 x3b h1fa y12c8 ff2 fs1 fc0 sc0 ls0 ws0\">16.834 </div></td><td class=\"c x339 y1b86 wfb h1ff\"><div class=\"t m0 x3d h1fa y12c8 ff2 fs1 fc0 sc0 ls0 ws0\">5.768 </div></td><td class=\"c x33a y1b86 w2bc h1ff\"><div class=\"t m0 xc7 h1fa y12c8 ff2 fs1 fc0 sc0 ls0 ws0\">(15.026) </div></td><td></td><td class=\"c x256 y1b86 w1d8 h1ff\"><div class=\"t m0 x22 h1fa y12c8 ff2 fs1 fc0 sc0 ls0 ws0\">262.248 </div></td></tr><tr><td class=\"c x1bf y1b87 w4b3 h291\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Risultato netto valut<span class=\"_ _6\"></span>azione delle<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x33b y1b88 w2bd h1fd\"><div class=\"t m0 x3e hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">1.026 </div></td><td class=\"c x256 y1b88 w1d8 h1fd\"><div class=\"t m0 x24 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">1.026 </div></td></tr><tr><td class=\"c x1bf y1b89 w4b4 h29a\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">partecipazioni al Pat<span class=\"_ _6\"></span>rimonio Netto<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1b8a w141 h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Risultato della g<span class=\"_ _6\"></span>estione finanziaria<span class=\"_ _6\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x33b y1b8a w2bd h1fb\"><div class=\"t m0 x28 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">61.060 </div></td><td class=\"c x256 y1b8a w1d8 h1fb\"><div class=\"t m0 x15 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">61.060 </div></td></tr><tr><td class=\"c x1f0 y1b8b w141 h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">Risultato ante im<span class=\"_ _6\"></span>poste </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x256 y1b8b w1d8 h1fb\"><div class=\"t m0 x22 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">324.334 </div></td></tr><tr><td class=\"c x1f0 y1b8c w141 h249\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Imposte </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x256 y1b8c w1d8 h249\"><div class=\"t m0 x1c hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(66.792) </div></td></tr><tr><td class=\"c x1f0 y1b8d w141 h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">Risultato del peri<span class=\"_ _6\"></span>odo </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x256 y1b8d w1d8 h1fb\"><div class=\"t m0 x22 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">257.542 </div></td></tr><tr><td class=\"c x1f0 y1b8e w141 h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Attivit\u00e0 di settore <span class=\"_ _6\"></span> </div></td><td class=\"c x338 y1b8e w2bb h1fb\"><div class=\"t m0 x21 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">2.395.871 </div></td><td class=\"c x332 y1b8e w292 h1fb\"><div class=\"t m0 xcb hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">243.575 </div></td><td class=\"c x2d1 y1b8e wf3 h1fb\"><div class=\"t m0 x7 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">356.195 </div></td><td class=\"c x339 y1b8e wfb h1fb\"><div class=\"t m0 x7 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">287.437 </div></td><td class=\"c x33a y1b8e w2bc h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">1.504.446 </div></td><td></td><td class=\"c x256 y1b8e w1d8 h1fb\"><div class=\"t m0 xca hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">4.787.525 </div></td></tr><tr><td class=\"c x1f0 y1b8f w141 h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Passivit\u00e0 di settor<span class=\"_ _6\"></span>e </div></td><td class=\"c x338 y1b8f w2bb h1fb\"><div class=\"t m0 x3b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">756.796 </div></td><td class=\"c x332 y1b8f w292 h1fb\"><div class=\"t m0 x49 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">98.939 </div></td><td class=\"c x2d1 y1b8f wf3 h1fb\"><div class=\"t m0 x7 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">379.348 </div></td><td class=\"c x339 y1b8f wfb h1fb\"><div class=\"t m0 x7 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">111.035 </div></td><td class=\"c x33a y1b8f w2bc h1fb\"><div class=\"t m0 xc7 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">184.093 </div></td><td></td><td class=\"c x256 y1b8f w1d8 h1fb\"><div class=\"t m0 xca hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">1.530.211 </div></td></tr><tr><td class=\"c x1bf y1762 w4b5 h291\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Partecipazioni val<span class=\"_ _6\"></span>utate al Patrimoni<span class=\"_ _6\"></span>o<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1764 w4b6 h29a\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">netto<span class=\"_ _82\"> </span></div></td><td class=\"c x338 y1b90 w2bb h1fd\"><div class=\"t m0 x35 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">10.136 </div></td><td class=\"c x332 y1b90 w292 h1fd\"><div class=\"t m0 x38 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2d1 y1b90 wf3 h1fd\"><div class=\"t m0 x3b hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">22.345 </div></td><td class=\"c x339 y1b90 wfb h1fd\"><div class=\"t m0 x3d hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">6.210 </div></td><td class=\"c x33a y1b90 w2bc h1fd\"><div class=\"t m0 x38 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">1 </div></td><td></td><td class=\"c x256 y1b90 w1d8 h1fd\"><div class=\"t m0 x15 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">38.691 </div></td></tr><tr><td class=\"c x1bf y1b91 w4b7 h291\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Investimenti in attivit<span class=\"_ _6\"></span>\u00e0 materiali e<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y181e w4b8 h29a\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _82\"> </span></div></td><td class=\"c x338 y1b92 w2bb h1fd\"><div class=\"t m0 x3b hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">160.530 </div></td><td class=\"c x332 y1b92 w292 h1fd\"><div class=\"t m0 x21 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">4.057 </div></td><td class=\"c x2d1 y1b92 wf3 h1fd\"><div class=\"t m0 x3b hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">12.479 </div></td><td class=\"c x339 y1b92 wfb h1fd\"><div class=\"t m0 x38 hed y4fd ff1 fs1 fc0 sc0 ls24 ws0\">116<span class=\"ls0\"> </span></div></td><td class=\"c x33a y1b92 w2bc h1fd\"><div class=\"t m0 x45 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">18.802 </div></td><td></td><td class=\"c x256 y1b92 w1d8 h1fd\"><div class=\"t m0 x22 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">195.983 </div></td></tr></table>Il <span class=\"_ _17\"></span>settore <span class=\"_ _16\"></span>\u201cAltre <span class=\"_ _17\"></span>attivit\u00e0\u201d <span class=\"_ _16\"></span>comprende <span class=\"_ _16\"></span>i <span class=\"_ _0\"></span>dati <span class=\"_ _16\"></span>economici <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>patrimoniali <span class=\"_ _16\"></span>delle <span class=\"ff1\">socie<span class=\"_ _17\"></span>t\u00e0 co<span class=\"_ _17\"></span>ntrollate <span class=\"_ _17\"></span>che </span>svolgono preval<span class=\"_ _17\"></span>ent<span class=\"_ _6\"></span>emen<span class=\"_ _17\"></span>te attivit\u00e0 di na<span class=\"_ _17\"></span>tura finanziaria, in <span class=\"_ _0\"></span>qualit\u00e0 di<span class=\"_ _17\"></span> holding di <span class=\"_ _17\"></span>part<span class=\"_ _6\"></span>ecipazioni<span class=\"_ _17\"></span>, e delle societ\u00e0 cont<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ollate opera<span class=\"_ _0\"></span>tive nella prestazi<span class=\"_ _17\"></span>one di servizi di varia natura.  <span class=\"_ _26\"> </span>Le informazioni rela<span class=\"_ _17\"></span>tive alle aree geografiche sono le seguenti<span class=\"_ _17\"></span>: <table class=\"s w4a6 h327\" id=\"_20350257-7f5a-4a54-a8b7-ad72925a7934\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x33c y1b93 w4b9 h328\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">Cina,<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x31f y1b94 w4ba h329\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">Poste<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x33d y1b95 w4bb h328\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">Malesia</div></td><td class=\"c x33e y1b96 w4bc h328\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _82\"> </span></div></td><td class=\"c x33f y1b96 w4bd h328\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">non<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x340 y1b97 w2bf h24a\"><div class=\"t m0 x49 h248 y4f2 ffb fs1 fc0 sc0 ls0 ws0\">Italia </div></td><td class=\"c x341 y1b97 w2c0 h24a\"><div class=\"t m0 x1b h248 y4f2 ffb fs1 fc0 sc0 ls0 ws0\">Danimarca <span class=\"_ _6\"></span> </div></td><td class=\"c x275 y1b97 w1a6 h24a\"><div class=\"t m0 xf h248 y4f2 ffb fs1 fc0 sc0 ls0 ws0\">Belgio </div></td><td class=\"c x27b y1b97 w1a6 h24a\"><div class=\"t m0 xc7 h248 y4f2 ffb fs1 fc0 sc0 ls0 ws0\">USA </div></td><td class=\"c x2d2 y1b97 w2c1 h24a\"><div class=\"t m0 x1b h248 y4f2 ffb fs1 fc0 sc0 ls0 ws0\">Turchia </div></td><td class=\"c x342 y1b97 wc3 h24a\"><div class=\"t m0 xc9 h248 y4f2 ffb fs1 fc0 sc0 ls0 ws0\">Egitto </div></td><td class=\"c x343 y1b98 w4be h328\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls24 ws0\">e</div></td><td class=\"c x344 y1b99 w4bf h328\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">paesi<span class=\"_ _82\"> </span></div></td><td class=\"c x345 y1b99 w4c0 h328\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">allocate<span class=\"_ _82\"> </span></div></td><td class=\"c x256 y1b97 w21a h24a\"><div class=\"t m0 x1b h248 y4f2 ffb fs1 fc0 sc0 ls0 ws0\">Consolidato </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x344 y1b9a w4c1 h328\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">esteri<span class=\"_ _82\"> </span></div></td><td class=\"c x346 y1b9a w4be h328\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls24 ws0\">e<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y1b9b w2be h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">2023 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x347 y1b9c w4c2 h328\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">Australia<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x348 y1b9d w4b0 h32a\"><div class=\"t m0 x1b7 h248 y1721 ffb fs1 fc0 sc0 ls0 ws0\">rettifiche<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y1b9e w2be h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">Ricavi operativi<span class=\"_ _6\"></span> </div></td><td class=\"c x340 y1b9e w2bf h1fb\"><div class=\"t m0 xc7 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">467.881 </div></td><td class=\"c x341 y1b9e w2c0 h1fb\"><div class=\"t m0 x45 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">519.220 </div></td><td class=\"c x275 y1b9e w1a6 h1fb\"><div class=\"t m0 xc6 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">362.049 </div></td><td class=\"c x27b y1b9e w1a6 h1fb\"><div class=\"t m0 xc6 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">183.690 </div></td><td class=\"c x2d2 y1b9e w2c1 h1fb\"><div class=\"t m0 xc6 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">331.581 </div></td><td class=\"c x342 y1b9e wc3 h1fb\"><div class=\"t m0 xcb h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">50.345 </div></td><td class=\"c x349 y1b9e w2c2 h1fb\"><div class=\"t m0 x26 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">124.981 </div></td><td class=\"c x27d y1b9e w1a6 h1fb\"><div class=\"t m0 xc6 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">238.418 </div></td><td class=\"c x211 y1b9e w1a4 h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">(287.215) </div></td><td class=\"c x256 y1b9e w21a h1fb\"><div class=\"t m0 xca h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">1.990.949 </div></td></tr><tr><td class=\"c x1f0 y1b9f w2be h1fd\"><div class=\"t m0 x1b hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">Ricavi intrasettore<span class=\"_ _6\"></span> </div></td><td class=\"c x340 y1b9f w2bf h1fd\"><div class=\"t m0 xc6 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(173.330) </div></td><td class=\"c x341 y1b9f w2c0 h1fd\"><div class=\"t m0 x45 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(83.882) </div></td><td class=\"c x34a y1ba0 w4c3 h291\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">-<span class=\"_ _82\"> </span></div></td><td class=\"c x27b y1b9f w1a6 h1fd\"><div class=\"t m0 xcb hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(1.116) </div></td><td class=\"c x2d2 y1b9f w2c1 h1fd\"><div class=\"t m0 x1b hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(16.145) </div></td><td class=\"c x342 y1b9f wc3 h1fd\"><div class=\"t m0 xc9 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(8.934) </div></td><td class=\"c x349 y1b9f w2c2 h1fd\"><div class=\"t m0 x38 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x27d y1b9f w1a6 h1fd\"><div class=\"t m0 xcb hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(3.804) </div></td><td class=\"c x211 y1b9f w1a4 h1fd\"><div class=\"t m0 x26 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">287.215 </div></td><td class=\"c x256 y1b9f w21a h1fd\"><div class=\"t m0 x3f hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1bf y1ba1 w4c4 h291\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Ricavi operativi in<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x34b y1ba2 w4c5 h29a\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">3<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1ba3 w4c6 h29a\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">contribuzione<span class=\"_ _82\"> </span></div></td><td class=\"c x340 y1ba4 w2bf h1fd\"><div class=\"t m0 xc7 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">294.551 </div></td><td class=\"c x341 y1ba4 w2c0 h1fd\"><div class=\"t m0 x45 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">435.338 </div></td><td class=\"c x275 y1ba4 w1a6 h1fd\"><div class=\"t m0 xc6 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">362.046 </div></td><td class=\"c x27b y1ba4 w1a6 h1fd\"><div class=\"t m0 xc6 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">182.574 </div></td><td class=\"c x2d2 y1ba4 w2c1 h1fd\"><div class=\"t m0 xc6 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">315.435 </div></td><td class=\"c x342 y1ba4 wc3 h1fd\"><div class=\"t m0 xcb hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">41.412 </div></td><td class=\"c x349 y1ba4 w2c2 h1fd\"><div class=\"t m0 x26 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">124.981 </div></td><td class=\"c x27d y1ba4 w1a6 h1fd\"><div class=\"t m0 xc6 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">234.614 </div></td><td></td><td class=\"c x256 y1ba4 w21a h1fd\"><div class=\"t m0 xca hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">1.990.949 </div></td></tr><tr><td class=\"c x1bf y1ba5 w4c7 h295\"><div class=\"t m0 x1b7 h1fa y172f ff2 fs1 fc0 sc0 ls0 ws0\">Risultato di settore<span class=\"_ _82\"> </span></div></td><td class=\"c x340 y1ba6 w2bf h1fd\"><div class=\"t m0 x45 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">22.747 </div></td><td class=\"c x341 y1ba6 w2c0 h1fd\"><div class=\"t m0 x45 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">168.302 </div></td><td class=\"c x275 y1ba6 w1a6 h1fd\"><div class=\"t m0 x26 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">97.559 </div></td><td class=\"c x27b y1ba6 w1a6 h1fd\"><div class=\"t m0 x26 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">26.282 </div></td><td class=\"c x2d2 y1ba6 w2c1 h1fd\"><div class=\"t m0 x26 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">65.196 </div></td><td class=\"c x342 y1ba6 wc3 h1fd\"><div class=\"t m0 xcb h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">12.539 </div></td><td class=\"c x349 y1ba6 w2c2 h1fd\"><div class=\"t m0 x49 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">26.879 </div></td><td class=\"c x27d y1ba6 w1a6 h1fd\"><div class=\"t m0 x26 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">10.965 </div></td><td></td><td class=\"c x256 y1ba6 w21a h1fd\"><div class=\"t m0 x22 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">430.470 </div></td></tr><tr><td class=\"c x1bf y1764 w4c8 h296\"><div class=\"t m0 x1b7 h1fa y1721 ff2 fs1 fc0 sc0 ls0 ws0\">(Mol)<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1b91 w4c9 h291\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Ammort., accant., <span class=\"_ _6\"></span>e<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y181e w4ca h29a\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">svalutazioni<span class=\"_ _82\"> </span></div></td><td class=\"c x340 y1a0b w2bf h1fd\"><div class=\"t m0 xc7 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(32.530) </div></td><td class=\"c x341 y1a0b w2c0 h1fd\"><div class=\"t m0 x45 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(38.478) </div></td><td class=\"c x275 y1a0b w1a6 h1fd\"><div class=\"t m0 x1b hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(33.602) </div></td><td class=\"c x27b y1a0b w1a6 h1fd\"><div class=\"t m0 x1b hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(16.463) </div></td><td class=\"c x2d2 y1a0b w2c1 h1fd\"><div class=\"t m0 x1b hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(18.880) </div></td><td class=\"c x342 y1a0b wc3 h1fd\"><div class=\"t m0 xc9 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(2.005) </div></td><td class=\"c x349 y1a0b w2c2 h1fd\"><div class=\"t m0 x49 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(8.615) </div></td><td class=\"c x27d y1a0b w1a6 h1fd\"><div class=\"t m0 x1b hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(11.416) </div></td><td></td><td class=\"c x256 y1a0b w21a h1fd\"><div class=\"t m0 x45 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(161.987) </div></td></tr></table><table class=\"s w4a6 h32b\" id=\"_76a6e335-622a-480d-ad1f-7a9536c4593b\"><tr><td class=\"c x1f0 y1ba7 w2be h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">Risultato operati<span class=\"_ _6\"></span>vo </div></td><td class=\"c x340 y1ba7 w2bf h1fb\"><div class=\"t m0 xca h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">(9.784) </div></td><td class=\"c x341 y1ba7 w2c0 h1fb\"><div class=\"t m0 x45 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">129.825 </div></td><td class=\"c x275 y1ba7 w1a6 h1fb\"><div class=\"t m0 x26 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">63.958 </div></td><td class=\"c x27b y1ba7 w1a6 h1fb\"><div class=\"t m0 x49 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">9.819 </div></td><td class=\"c x2d2 y1ba7 w2c1 h1fb\"><div class=\"t m0 x26 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">46.316 </div></td><td class=\"c x342 y1ba7 wc3 h1fb\"><div class=\"t m0 xcb h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">10.534 </div></td><td class=\"c x349 y1ba7 w2c2 h1fb\"><div class=\"t m0 x49 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">18.264 </div></td><td class=\"c x27d y1ba7 w1a6 h1fb\"><div class=\"t m0 x45 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">(450) </div></td><td></td><td class=\"c x256 y1ba7 w21a h1fb\"><div class=\"t m0 x22 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">268.483 </div></td></tr><tr><td class=\"c x1bf y1758 w4cb h291\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Risultato della val<span class=\"_ _6\"></span>ut. a<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y175a w4cc h290\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">P.Netto<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x211 y1ba8 w1a4 h1fd\"><div class=\"t m0 x52 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">4.376 </div></td><td class=\"c x256 y1ba8 w21a h1fd\"><div class=\"t m0 x24 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">4.376 </div></td></tr><tr><td class=\"c x1f0 y1ba9 w2be h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Gestione finanziari<span class=\"_ _6\"></span>a </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x211 y1ba9 w1a4 h1fb\"><div class=\"t m0 x49 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">59.241 </div></td><td class=\"c x256 y1ba9 w21a h1fb\"><div class=\"t m0 x15 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">59.241 </div></td></tr><tr><td class=\"c x1bf y1baa w4cd h32c\"><div class=\"t m0 x1b7 h1fa y1716 ff2 fs1 fc0 sc0 ls0 ws0\">Risultato ante<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x256 y1bab w21a h1fd\"><div class=\"t m0 x22 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">332.100 </div></td></tr><tr><td class=\"c x1bf y1947 w4ce h296\"><div class=\"t m0 x1b7 h1fa y1721 ff2 fs1 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1bac w2be h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Imposte </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x256 y1bac w21a h1fb\"><div class=\"t m0 x1c hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(70.513) </div></td></tr><tr><td class=\"c x1f0 y1bad w2be h1ff\"><div class=\"t m0 x1b h1fa y12c8 ff2 fs1 fc0 sc0 ls0 ws0\">Risultato del peri<span class=\"_ _6\"></span>odo </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x256 y1bad w21a h1ff\"><div class=\"t m0 x22 h1fa y12c8 ff2 fs1 fc0 sc0 ls0 ws0\">261.586 </div></td></tr><tr><td class=\"c x1f0 y1bae w2be h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Totale Attivit\u00e0 </div></td><td class=\"c x340 y1bae w2bf h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">1.681.142<span class=\"_ _6\"></span> </div></td><td class=\"c x341 y1bae w2c0 h1fb\"><div class=\"t m0 x45 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">705.080 </div></td><td class=\"c x275 y1bae w1a6 h1fb\"><div class=\"t m0 xc6 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">492.611 </div></td><td class=\"c x27b y1bae w1a6 h1fb\"><div class=\"t m0 xc6 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">359.153 </div></td><td class=\"c x2d2 y1bae w2c1 h1fb\"><div class=\"t m0 xc6 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">526.322 </div></td><td class=\"c x342 y1bae wc3 h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">117.255 </div></td><td class=\"c x349 y1bae w2c2 h1fb\"><div class=\"t m0 x26 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">145.810 </div></td><td class=\"c x27d y1bae w1a6 h1fb\"><div class=\"t m0 xc6 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">130.994 </div></td><td></td><td class=\"c x256 y1bae w21a h1fb\"><div class=\"t m0 xca hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">4.158.368 </div></td></tr><tr><td class=\"c x1f0 y1baf w2be h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Totale Passivit\u00e0<span class=\"_ _6\"></span> </div></td><td class=\"c x340 y1baf w2bf h1fb\"><div class=\"t m0 xc7 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">565.519 </div></td><td class=\"c x341 y1baf w2c0 h1fb\"><div class=\"t m0 x45 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">332.208 </div></td><td class=\"c x275 y1baf w1a6 h1fb\"><div class=\"t m0 xc6 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">172.911 </div></td><td class=\"c x27b y1baf w1a6 h1fb\"><div class=\"t m0 x26 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">68.181 </div></td><td class=\"c x2d2 y1baf w2c1 h1fb\"><div class=\"t m0 xc6 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">109.397 </div></td><td class=\"c x342 y1baf wc3 h1fb\"><div class=\"t m0 xcb hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">29.665 </div></td><td class=\"c x349 y1baf w2c2 h1fb\"><div class=\"t m0 x49 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">28.591 </div></td><td class=\"c x27d y1baf w1a6 h1fb\"><div class=\"t m0 x26 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">63.455 </div></td><td></td><td class=\"c x256 y1baf w21a h1fb\"><div class=\"t m0 xca hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">1.369.926 </div></td></tr><tr><td class=\"c x1bf y1762 w4cf h291\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Partecipazioni val<span class=\"_ _6\"></span>utate<span class=\"_ _82\"> </span></div></td><td class=\"c x340 y1bb0 w2bf h1fd\"><div class=\"t m0 x45 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">30.962 </div></td><td class=\"c x341 y1bb0 w2c0 h1fd\"><div class=\"t m0 x1d hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">4.249 </div></td><td class=\"c x275 y1bb0 w1a6 h1fd\"><div class=\"t m0 x1c hed y2b8 ff1 fs1 fc0 sc0 ls24 ws0\">143<span class=\"ls0\"> </span></div></td><td class=\"c x27b y1bb0 w1a6 h1fd\"><div class=\"t m0 x24 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2d2 y1bb0 w2c1 h1fd\"><div class=\"t m0 x24 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x342 y1bb0 wc3 h1fd\"><div class=\"t m0 x24 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x349 y1bb0 w2c2 h1fd\"><div class=\"t m0 x38 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x27d y1bb0 w1a6 h1fd\"><div class=\"t m0 x49 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">8.272 </div></td><td></td><td class=\"c x256 y1bb0 w21a h1fd\"><div class=\"t m0 x15 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">43.625 </div></td></tr><tr><td class=\"c x1bf y1764 w4d0 h290\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">al P. Netto<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1b91 w4d1 h291\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Inv Imm. Materiali<span class=\"_ _6\"></span> e<span class=\"_ _82\"> </span></div></td><td class=\"c x340 y1bb1 w2bf h1fd\"><div class=\"t m0 x45 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">16.187 </div></td><td class=\"c x341 y1bb1 w2c0 h1fd\"><div class=\"t m0 x1c hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">61.291 </div></td><td class=\"c x275 y1bb1 w1a6 h1fd\"><div class=\"t m0 x26 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">37.262 </div></td><td class=\"c x27b y1bb1 w1a6 h1fd\"><div class=\"t m0 x26 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">12.849 </div></td><td class=\"c x2d2 y1bb1 w2c1 h1fd\"><div class=\"t m0 x26 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">17.704 </div></td><td class=\"c x342 y1bb1 wc3 h1fd\"><div class=\"t m0 x49 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">2.878 </div></td><td class=\"c x349 y1bb1 w2c2 h1fd\"><div class=\"t m0 x52 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">7.209 </div></td><td class=\"c x27d y1bb1 w1a6 h1fd\"><div class=\"t m0 x27 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x256 y1bb1 w21a h1fd\"><div class=\"t m0 x22 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">155.380 </div></td></tr><tr><td class=\"c x1bf y181e w4d2 h290\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">Immateriali<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w4a6 h32d\" id=\"_9bd6237c-77e8-474a-bfad-a829424de574\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x33c y1bb2 w4b9 h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">Cina,<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x31f y1bb3 w4ba h32e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">Poste<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x33d y1bb4 w4bb h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">Malesia</div></td><td class=\"c x33e y1bb5 w4bc h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _82\"> </span></div></td><td class=\"c x33f y1bb5 w4bd h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">non<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x340 y1bb6 w2bf h24d\"><div class=\"t m0 x49 h248 y4ec ffb fs1 fc0 sc0 ls0 ws0\">Italia </div></td><td class=\"c x341 y1bb6 w2c0 h24d\"><div class=\"t m0 x1b h248 y4ec ffb fs1 fc0 sc0 ls0 ws0\">Danimarca <span class=\"_ _6\"></span> </div></td><td class=\"c x275 y1bb6 w1a6 h24d\"><div class=\"t m0 xf h248 y4ec ffb fs1 fc0 sc0 ls0 ws0\">Belgio </div></td><td class=\"c x27b y1bb6 w1a6 h24d\"><div class=\"t m0 xc7 h248 y4ec ffb fs1 fc0 sc0 ls0 ws0\">USA </div></td><td class=\"c x2d2 y1bb6 w2c1 h24d\"><div class=\"t m0 x1b h248 y4ec ffb fs1 fc0 sc0 ls0 ws0\">Turchia </div></td><td class=\"c x342 y1bb6 wc3 h24d\"><div class=\"t m0 xc9 h248 y4ec ffb fs1 fc0 sc0 ls0 ws0\">Egitto </div></td><td class=\"c x343 y1bb7 w4be h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls24 ws0\">e</div></td><td class=\"c x344 y1bb8 w4bf h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">paesi<span class=\"_ _82\"> </span></div></td><td class=\"c x345 y1bb8 w4c0 h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">allocate<span class=\"_ _82\"> </span></div></td><td class=\"c x256 y1bb6 w1d8 h24d\"><div class=\"t m0 x1b h248 y4ec ffb fs1 fc0 sc0 ls0 ws0\">Consolidato </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x344 y1bb9 w4c1 h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">esteri<span class=\"_ _82\"> </span></div></td><td class=\"c x346 y1bb9 w4be h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls24 ws0\">e<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y1bba w2c3 h249\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">2024 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x347 y1bbb w4c2 h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">Australia<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x348 y1bbc w4b0 h326\"><div class=\"t m0 x1b7 h248 y1721 ffb fs1 fc0 sc0 ls0 ws0\">rettifiche<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y1bbd w2c3 h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">Ricavi operativi<span class=\"_ _6\"></span> </div></td><td class=\"c x340 y1bbd w2bf h1fb\"><div class=\"t m0 xc7 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">637.023 </div></td><td class=\"c x341 y1bbd w2c0 h1fb\"><div class=\"t m0 x45 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">496.288 </div></td><td class=\"c x275 y1bbd w1a6 h1fb\"><div class=\"t m0 xc6 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">337.856 </div></td><td class=\"c x27b y1bbd w1a6 h1fb\"><div class=\"t m0 xc6 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">179.261 </div></td><td class=\"c x2d2 y1bbd w2c1 h1fb\"><div class=\"t m0 xc6 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">408.599 </div></td><td class=\"c x342 y1bbd wc3 h1fb\"><div class=\"t m0 xcb h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">41.655 </div></td><td class=\"c x349 y1bbd w2c2 h1fb\"><div class=\"t m0 x26 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">109.147 </div></td><td class=\"c x27d y1bbd w1a6 h1fb\"><div class=\"t m0 xc6 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">217.484 </div></td><td class=\"c x211 y1bbd w1a4 h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">(287.215) </div></td><td class=\"c x256 y1bbd w1d8 h1fb\"><div class=\"t m0 xca h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">2.140.098 </div></td></tr><tr><td class=\"c x1f0 y1bbe w2c3 h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Ricavi intrasettore<span class=\"_ _6\"></span> </div></td><td class=\"c x340 y1bbe w2bf h1fb\"><div class=\"t m0 xc6 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(173.330) </div></td><td class=\"c x341 y1bbe w2c0 h1fb\"><div class=\"t m0 x45 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(83.882) </div></td><td class=\"c x275 y1bbe w1a6 h1fb\"><div class=\"t m0 x3b hed y12be ff1 fs1 fc0 sc0 ls3d ws0\">(3)<span class=\"ls0\"> </span></div></td><td class=\"c x27b y1bbe w1a6 h1fb\"><div class=\"t m0 xcb hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(1.116) </div></td><td class=\"c x2d2 y1bbe w2c1 h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(16.145) </div></td><td class=\"c x342 y1bbe wc3 h1fb\"><div class=\"t m0 xc9 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(8.934) </div></td><td class=\"c x349 y1bbe w2c2 h1fb\"><div class=\"t m0 x38 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x27d y1bbe w1a6 h1fb\"><div class=\"t m0 xcb hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(3.804) </div></td><td class=\"c x211 y1bbe w1a4 h1fb\"><div class=\"t m0 x26 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">287.215 </div></td><td class=\"c x256 y1bbe w1d8 h1fb\"><div class=\"t m0 x3f hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1f0 y1bbf w2c3 h1fd\"><div class=\"t m0 x1b hed y6a9 ff1 fs1 fc0 sc0 ls0 ws0\">Ricavi operativi in </div><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">contribuzione </div></td><td class=\"c x340 y1bbf w2bf h1fd\"><div class=\"t m0 xc7 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">463.693 </div></td><td class=\"c x341 y1bbf w2c0 h1fd\"><div class=\"t m0 x45 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">412.406 </div></td><td class=\"c x275 y1bbf w1a6 h1fd\"><div class=\"t m0 xc6 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">337.853 </div></td><td class=\"c x27b y1bbf w1a6 h1fd\"><div class=\"t m0 xc6 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">178.145 </div></td><td class=\"c x2d2 y1bbf w2c1 h1fd\"><div class=\"t m0 xc6 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">392.453 </div></td><td class=\"c x342 y1bbf wc3 h1fd\"><div class=\"t m0 xcb hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">32.722 </div></td><td class=\"c x349 y1bbf w2c2 h1fd\"><div class=\"t m0 x26 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">109.147 </div></td><td class=\"c x27d y1bbf w1a6 h1fd\"><div class=\"t m0 xc6 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">213.680 </div></td><td></td><td class=\"c x256 y1bbf w1d8 h1fd\"><div class=\"t m0 xca hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">2.140.098 </div></td></tr><tr><td class=\"c x1bf y1bc0 w4c7 h295\"><div class=\"t m0 x1b7 h1fa y172f ff2 fs1 fc0 sc0 ls0 ws0\">Risultato di settore<span class=\"_ _82\"> </span></div></td><td class=\"c x340 y1bc1 w2bf h1fd\"><div class=\"t m0 x45 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">22.194 </div></td><td class=\"c x341 y1bc1 w2c0 h1fd\"><div class=\"t m0 x45 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">159.795 </div></td><td class=\"c x275 y1bc1 w1a6 h1fd\"><div class=\"t m0 x26 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">93.942 </div></td><td class=\"c x27b y1bc1 w1a6 h1fd\"><div class=\"t m0 x26 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">24.774 </div></td><td class=\"c x2d2 y1bc1 w2c1 h1fd\"><div class=\"t m0 x26 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">86.771 </div></td><td class=\"c x342 y1bc1 wc3 h1fd\"><div class=\"t m0 xcb h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">16.874 </div></td><td class=\"c x349 y1bc1 w2c2 h1fd\"><div class=\"t m0 x49 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">21.240 </div></td><td class=\"c x27d y1bc1 w1a6 h1fd\"><div class=\"t m0 x26 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">13.811 </div></td><td></td><td class=\"c x256 y1bc1 w1d8 h1fd\"><div class=\"t m0 x22 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">439.400 </div></td></tr><tr><td class=\"c x1bf y1bc2 w4c8 h296\"><div class=\"t m0 x1b7 h1fa y1721 ff2 fs1 fc0 sc0 ls0 ws0\">(Mol)<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1bc3 w4c9 h297\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Ammort., accant., <span class=\"_ _6\"></span>e<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1bc4 w4ca h290\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">svalutazioni<span class=\"_ _82\"> </span></div></td><td class=\"c x340 y1bc5 w2bf h200\"><div class=\"t m0 xc7 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(35.817) </div></td><td class=\"c x341 y1bc5 w2c0 h200\"><div class=\"t m0 x45 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(43.076) </div></td><td class=\"c x275 y1bc5 w1a6 h200\"><div class=\"t m0 x1b hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(38.041) </div></td><td class=\"c x27b y1bc5 w1a6 h200\"><div class=\"t m0 x1b hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(16.346) </div></td><td class=\"c x2d2 y1bc5 w2c1 h200\"><div class=\"t m0 x1b hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(22.322) </div></td><td class=\"c x342 y1bc5 wc3 h200\"><div class=\"t m0 xc9 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(2.204) </div></td><td class=\"c x349 y1bc5 w2c2 h200\"><div class=\"t m0 x49 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(8.909) </div></td><td class=\"c x27d y1bc5 w1a6 h200\"><div class=\"t m0 x1b hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(10.439) </div></td><td></td><td class=\"c x256 y1bc5 w1d8 h200\"><div class=\"t m0 x45 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(177.152) </div></td></tr><tr><td class=\"c x1f0 y1bc6 w2c3 h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">Risultato operati<span class=\"_ _6\"></span>vo </div></td><td class=\"c x340 y1bc6 w2bf h1fb\"><div class=\"t m0 xc7 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">(13.623) </div></td><td class=\"c x341 y1bc6 w2c0 h1fb\"><div class=\"t m0 x45 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">116.719 </div></td><td class=\"c x275 y1bc6 w1a6 h1fb\"><div class=\"t m0 x26 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">55.901 </div></td><td class=\"c x27b y1bc6 w1a6 h1fb\"><div class=\"t m0 x49 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">8.428 </div></td><td class=\"c x2d2 y1bc6 w2c1 h1fb\"><div class=\"t m0 x26 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">64.448 </div></td><td class=\"c x342 y1bc6 wc3 h1fb\"><div class=\"t m0 xcb h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">14.670 </div></td><td class=\"c x349 y1bc6 w2c2 h1fb\"><div class=\"t m0 x49 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">12.331 </div></td><td class=\"c x27d y1bc6 w1a6 h1fb\"><div class=\"t m0 x49 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">3.373 </div></td><td></td><td class=\"c x256 y1bc6 w1d8 h1fb\"><div class=\"t m0 x22 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">262.248 </div></td></tr><tr><td class=\"c x1f0 y1bc7 w2c3 h1fd\"><div class=\"t m0 x1b hed y6a9 ff1 fs1 fc0 sc0 ls0 ws0\">Risultato della val<span class=\"_ _6\"></span>ut. a </div><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">P.Netto </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x211 y1bc7 w1a4 h1fd\"><div class=\"t m0 x52 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">1.026 </div></td><td class=\"c x256 y1bc7 w1d8 h1fd\"><div class=\"t m0 x24 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">1.026 </div></td></tr><tr><td class=\"c x1f0 y1bc8 w2c3 h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Gestione finanziari<span class=\"_ _6\"></span>a </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x211 y1bc8 w1a4 h1fb\"><div class=\"t m0 x49 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">61.060 </div></td><td class=\"c x256 y1bc8 w1d8 h1fb\"><div class=\"t m0 x15 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">61.060 </div></td></tr><tr><td class=\"c x1bf y1bc9 w4cd h295\"><div class=\"t m0 x1b7 h1fa y172f ff2 fs1 fc0 sc0 ls0 ws0\">Risultato ante<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x256 y1bca w1d8 h1fd\"><div class=\"t m0 x22 h1fa y2b8 ff2 fs1 fc0 sc0 ls0 ws0\">324.334 </div></td></tr><tr><td class=\"c x1bf y1bcb w4ce h296\"><div class=\"t m0 x1b7 h1fa y1721 ff2 fs1 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1bcc w2c3 h24e\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Imposte </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x256 y1bcc w1d8 h24e\"><div class=\"t m0 x1c hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(66.792) </div></td></tr><tr><td class=\"c x1f0 y1bcd w2c3 h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">Risultato del peri<span class=\"_ _6\"></span>odo </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x256 y1bcd w1d8 h1fb\"><div class=\"t m0 x22 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">257.542 </div></td></tr><tr><td class=\"c x1f0 y1bce w2c3 h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Totale Attivit\u00e0 </div></td><td class=\"c x340 y1bce w2bf h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">2.163.417<span class=\"_ _6\"></span> </div></td><td class=\"c x341 y1bce w2c0 h1fb\"><div class=\"t m0 x45 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">661.517 </div></td><td class=\"c x275 y1bce w1a6 h1fb\"><div class=\"t m0 xc6 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">510.024 </div></td><td class=\"c x27b y1bce w1a6 h1fb\"><div class=\"t m0 xc6 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">369.274 </div></td><td class=\"c x2d2 y1bce w2c1 h1fb\"><div class=\"t m0 xc6 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">671.465 </div></td><td class=\"c x342 y1bce wc3 h1fb\"><div class=\"t m0 xcb hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">95.633 </div></td><td class=\"c x349 y1bce w2c2 h1fb\"><div class=\"t m0 x26 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">168.800 </div></td><td class=\"c x27d y1bce w1a6 h1fb\"><div class=\"t m0 xc6 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">147.395 </div></td><td></td><td class=\"c x256 y1bce w1d8 h1fb\"><div class=\"t m0 xca hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">4.787.525 </div></td></tr><tr><td class=\"c x1f0 y1bcf w2c3 h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Totale Passivit\u00e0<span class=\"_ _6\"></span> </div></td><td class=\"c x340 y1bcf w2bf h1fb\"><div class=\"t m0 xc7 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">671.364 </div></td><td class=\"c x341 y1bcf w2c0 h1fb\"><div class=\"t m0 x45 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">328.192 </div></td><td class=\"c x275 y1bcf w1a6 h1fb\"><div class=\"t m0 xc6 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">176.631 </div></td><td class=\"c x27b y1bcf w1a6 h1fb\"><div class=\"t m0 x26 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">72.093 </div></td><td class=\"c x2d2 y1bcf w2c1 h1fb\"><div class=\"t m0 xc6 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">157.017 </div></td><td class=\"c x342 y1bcf wc3 h1fb\"><div class=\"t m0 xcb hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">23.823 </div></td><td class=\"c x349 y1bcf w2c2 h1fb\"><div class=\"t m0 x49 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">36.659 </div></td><td class=\"c x27d y1bcf w1a6 h1fb\"><div class=\"t m0 x26 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">64.432 </div></td><td></td><td class=\"c x256 y1bcf w1d8 h1fb\"><div class=\"t m0 xca hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">1.530.211 </div></td></tr><tr><td class=\"c x1bf y1bd0 w4cf h297\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Partecipazioni val<span class=\"_ _6\"></span>utate<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1bd1 w4d0 h298\"><div class=\"t m0 x1b7 hed y174b ff1 fs1 fc0 sc0 ls0 ws0\">al P. Netto<span class=\"_ _82\"> </span></div></td><td class=\"c x340 y1bd2 w2bf h200\"><div class=\"t m0 x45 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">22.424 </div></td><td class=\"c x341 y1bd2 w2c0 h200\"><div class=\"t m0 x1d hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">7.719 </div></td><td class=\"c x275 y1bd2 w1a6 h200\"><div class=\"t m0 x1c hed y2b8 ff1 fs1 fc0 sc0 ls24 ws0\">143<span class=\"ls0\"> </span></div></td><td class=\"c x27b y1bd2 w1a6 h200\"><div class=\"t m0 x24 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2d2 y1bd2 w2c1 h200\"><div class=\"t m0 x24 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x342 y1bd2 wc3 h200\"><div class=\"t m0 x24 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x349 y1bd2 w2c2 h200\"><div class=\"t m0 x38 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x27d y1bd2 w1a6 h200\"><div class=\"t m0 x49 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">8.405 </div></td><td></td><td class=\"c x256 y1bd2 w1d8 h200\"><div class=\"t m0 x15 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">38.691 </div></td></tr><tr><td class=\"c x1bf y1bd3 w4d1 h299\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Inv Imm. Materiali<span class=\"_ _6\"></span> e<span class=\"_ _82\"> </span></div></td><td class=\"c x340 y1bd4 w2bf h1fe\"><div class=\"t m0 x45 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">32.316 </div></td><td class=\"c x341 y1bd4 w2c0 h1fe\"><div class=\"t m0 x1c hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">47.809 </div></td><td class=\"c x275 y1bd4 w1a6 h1fe\"><div class=\"t m0 x26 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">65.025 </div></td><td class=\"c x27b y1bd4 w1a6 h1fe\"><div class=\"t m0 x49 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">7.672 </div></td><td class=\"c x2d2 y1bd4 w2c1 h1fe\"><div class=\"t m0 x26 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">20.990 </div></td><td class=\"c x342 y1bd4 wc3 h1fe\"><div class=\"t m0 x49 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">6.745 </div></td><td class=\"c x349 y1bd4 w2c2 h1fe\"><div class=\"t m0 x52 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">4.249 </div></td><td class=\"c x27d y1bd4 w1a6 h1fe\"><div class=\"t m0 x26 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">11.175 </div></td><td></td><td class=\"c x256 y1bd4 w1d8 h1fe\"><div class=\"t m0 x22 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">195.983 </div></td></tr><tr><td class=\"c x1bf y181e w4d2 h29a\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">Immateriali<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>33.<span class=\"ls0\"> <span class=\"_ _17\"></span>Transazioni con parti<span class=\"_ _0\"></span> correlate </span> <span class=\"_ _26\"> </span>Le operazioni poste i<span class=\"_ _0\"></span>n essere dalle societ\u00e0 del<span class=\"_ _0\"></span> Gruppo con parti cor<span class=\"_ _0\"></span>relate ivi incl<span class=\"_ _0\"></span>use le operazioni <span class=\"_ _1f\"> </span>infragruppo, <span class=\"_ _1f\"> </span>rientrano <span class=\"_ _21\"> </span>generalmente <span class=\"_ _1f\"> </span>nella <span class=\"_ _1f\"> </span>gestione <span class=\"_ _21\"> </span>ordinaria. <span class=\"_ _21\"> </span>Non <span class=\"_ _21\"> </span>si <span class=\"_ _21\"> </span>rilevano operazioni di cara<span class=\"_ _0\"></span>ttere atipi<span class=\"_ _17\"></span>co o <span class=\"_ _6\"></span>inusuale, es<span class=\"_ _0\"></span>tranee alla nor<span class=\"_ _0\"></span>male gestione <span class=\"_ _0\"></span>dell\u2019i<span class=\"_ _0\"></span>mpresa<span class=\"_ _6\"></span><span class=\"ff1\">. </span>Nella <span class=\"_ _12\"></span>tabella <span class=\"_ _19\"> </span>seguente <span class=\"_ _19\"> </span>si <span class=\"_ _19\"> </span>riepilogano <span class=\"_ _12\"></span>i <span class=\"_ _19\"> </span>rapporti <span class=\"_ _19\"> </span>economici <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>patrimonial<span class=\"_ _0\"></span>i <span class=\"_ _19\"> </span>con <span class=\"_ _19\"> </span>parti correlate al 31<span class=\"_ _0\"></span> dicembre <span class=\"ls1\">2024</span>: <table class=\"s w4d3 h32f\" id=\"_e6969b33-8169-4fa3-b1a3-aa9837fb68db\"><tr><td></td><td></td><td class=\"c x34c y1bd5 w4d4 h330\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x34d y1bd6 w434 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _82\"> </span></div></td><td class=\"c x34e y1bd6 w4d5 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _82\"> </span></div></td><td class=\"c x350 y1bd6 w4d6 h331\" colspan=\"2\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _82\"> </span></div><div class=\"t m0 x34f h103 y1bd7 ff2 fs8 fc0 sc0 ls0 ws0\">Incidenza<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y1bd8 w19c h11d\"><div class=\"t m0 x5e h103 y92d ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x351 y1bd9 w4d7 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _82\"> </span></div></td><td class=\"c x353 y1bd9 w4d8 h2e9\" colspan=\"2\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _82\"> </span></div><div class=\"t m0 x352 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">sottoposte<span class=\"_ _82\"> </span></div></td><td class=\"c x354 y1bd9 w4d4 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _82\"> </span></div></td><td class=\"c x34d y1bda w4d9 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">parti<span class=\"_ _82\"> </span></div></td><td class=\"c x355 y1bda w4d9 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">parti<span class=\"_ _82\"> </span></div></td><td class=\"c x356 y1bda w4da h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">voce di</div></td><td class=\"c x357 y1bd9 w4da h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">% sulla<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x358 y1bdb w4db h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">controllanti<span class=\"_ _82\"> </span></div></td><td class=\"c x359 y1bdb w4dc h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">collegate<span class=\"_ _82\"> </span></div></td><td class=\"c x35a y1bdb w4dd h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">al comune<span class=\"_ _82\"> </span></div></td><td class=\"c x35b y1bdb w4de h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">consortili<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td class=\"c x357 y1bdb w4da h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">voce di<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y1bdc w19c h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Rapporti patri<span class=\"_ _0\"></span>moniali </div></td><td></td><td class=\"c x35c y1bdd w4df h2d4\" colspan=\"2\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">controllo<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x2fe y1bde w4e0 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">correlate<span class=\"_ _82\"> </span></div><div class=\"t m0 x35d h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">correlate<span class=\"_ _82\"> </span></div></td><td class=\"c x35e y1bde w4e1 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Bilancio<span class=\"_ _82\"> </span></div></td><td class=\"c x35f y1bdd w4e2 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y1bdf w19c h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Crediti commer<span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>iali </div></td><td></td><td class=\"c x360 y1bdf w2c4 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">179<span class=\"ls0\"> </span></div></td><td class=\"c x30a y1bdf w2c5 h1ed\"><div class=\"t m0 x3d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.776 </div></td><td class=\"c x361 y1bdf w2c6 h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">52.583 </div></td><td class=\"c x25d y1bdf w94 h1ed\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.613 </div></td><td class=\"c x25e y1bdf w94 h1ed\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">57.151 </div></td><td class=\"c x362 y1bdf w2c7 h1ed\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">288.585 </div></td><td class=\"c x1f6 y1bdf w2c8 h1ed\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">19,8% </div></td></tr><tr><td class=\"c x1bf y1be0 w4e3 h2b4\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x360 y1be1 w2c4 h101\"><div class=\"t m0 x1d h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">1.476 </div></td><td class=\"c x30a y1be1 w2c5 h101\"><div class=\"t m0 x4a h43 y8d5 ff1 fs8 fc0 sc0 ls10 ws0\">30<span class=\"ls0\"> </span></div></td><td class=\"c x361 y1be1 w2c6 h101\"><div class=\"t m0 x21 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">33.580 </div></td><td></td><td class=\"c x25e y1be1 w94 h101\"><div class=\"t m0 xca h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">35.086 </div></td><td class=\"c x362 y1be1 w2c7 h101\"><div class=\"t m0 x19 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">113.649 </div></td><td class=\"c x1f6 y1be1 w2c8 h101\"><div class=\"t m0 x7 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">30,9% </div></td></tr><tr><td class=\"c x1bf y1a1f w4e4 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">correnti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1be2 w19c h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 cor<span class=\"_ _0\"></span>renti </div></td><td class=\"c x363 y1be2 w2bd h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">67<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x30a y1be2 w2c5 h1ed\"><div class=\"t m0 x14f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">8 </div></td><td></td><td></td><td class=\"c x25e y1be2 w94 h1ed\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">75<span class=\"ls0\"> </span></div></td><td class=\"c x362 y1be2 w2c7 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">28.874 </div></td><td class=\"c x1f6 y1be2 w2c8 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">0,3% </div></td></tr><tr><td class=\"c x1bf y1953 w4e5 h2b4\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>iarie<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x30a y1be3 w2c5 h101\"><div class=\"t m0 x22 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">11.596 </div></td><td></td><td></td><td class=\"c x25e y1be3 w94 h101\"><div class=\"t m0 xca h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">11.596 </div></td><td class=\"c x362 y1be3 w2c7 h101\"><div class=\"t m0 x19 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">319.078 </div></td><td class=\"c x1f6 y1be3 w2c8 h101\"><div class=\"t m0 x1d h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">3,6% </div></td></tr><tr><td class=\"c x1bf y1955 w4e6 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">non correnti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1be4 w19c h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti commerciali<span class=\"_ _0\"></span> </div></td><td class=\"c x363 y1be4 w2bd h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">38<span class=\"ls0\"> </span></div></td><td class=\"c x360 y1be4 w2c4 h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">62 </div></td><td class=\"c x30a y1be4 w2c5 h1ed\"><div class=\"t m0 x3d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.504 </div></td><td class=\"c x361 y1be4 w2c6 h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">28.600 </div></td><td class=\"c x25d y1be4 w94 h1ed\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">263<span class=\"ls0\"> </span></div></td><td class=\"c x25e y1be4 w94 h1ed\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">30.467 </div></td><td class=\"c x362 y1be4 w2c7 h1ed\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">390.924 </div></td><td class=\"c x1f6 y1be4 w2c8 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">7,8% </div></td></tr><tr><td class=\"c x1bf y1957 w4e5 h2b4\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>iarie<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x30a y18f0 w2c5 h101\"><div class=\"t m0 x3d h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">3.369 </div></td><td class=\"c x361 y18f0 w2c6 h101\"><div class=\"t m0 x21 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">10.301 </div></td><td></td><td class=\"c x25e y18f0 w94 h101\"><div class=\"t m0 xca h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">13.670 </div></td><td class=\"c x362 y18f0 w2c7 h101\"><div class=\"t m0 x19 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">126.273 </div></td><td class=\"c x1f6 y18f0 w2c8 h101\"><div class=\"t m0 x7 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">10,8% </div></td></tr><tr><td class=\"c x1bf y1959 w4e4 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">correnti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1a28 w4e7 h2d3\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Altre passivit\u00e0<span class=\"_ _82\"> </span></div></td><td class=\"c x363 y1be5 w2bd h101\"><div class=\"t m0 x24 h103 y156f ff2 fs8 fc0 sc0 ls0 ws0\">1.<span class=\"ls10\">561</span> </div></td><td></td><td class=\"c x30a y1be5 w2c5 h101\"><div class=\"t m0 x38 h43 y156f ff1 fs8 fc0 sc0 ls10 ws0\">208<span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x25e y1be5 w94 h101\"><div class=\"t m0 x7 h103 y156f ff2 fs8 fc0 sc0 ls0 ws0\">1.769 </div></td><td class=\"c x362 y1be5 w2c7 h101\"><div class=\"t m0 x19 h103 y156f ff2 fs8 fc0 sc0 ls0 ws0\">124.702 </div></td><td class=\"c x1f6 y1be5 w2c8 h101\"><div class=\"t m0 x1d h43 y156f ff1 fs8 fc0 sc0 ls0 ws0\">1,4% </div></td></tr><tr><td class=\"c x1bf y181e w46e h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">correnti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w4e8 h304\" id=\"_18a93de8-4c20-4b58-a89e-daec651558ea\"><tr><td class=\"c x1f0 y1be6 w19c h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rapporti economi<span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>i </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1be7 w19c h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Ricavi </div></td><td></td><td class=\"c x30a y1be7 w2c5 h1ec\"><div class=\"t m0 x3d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">4.600 </div></td><td class=\"c x361 y1be7 w2c6 h1ec\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">40.002 </div></td><td class=\"c x25d y1be7 w94 h1ec\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.959 </div></td><td class=\"c x25e y1be7 w94 h1ec\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">47.561 </div></td><td class=\"c x362 y1be7 w2c7 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">1.928.620 </div></td><td class=\"c x1f6 y1be7 w2c8 h1ec\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2,5% </div></td></tr><tr><td class=\"c x1f0 y1be8 w19c h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri ricavi ope<span class=\"_ _0\"></span>rativi </div></td><td></td><td class=\"c x30a y1be8 w2c5 h1ed\"><div class=\"t m0 x3d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">6.235 </div></td><td class=\"c x361 y1be8 w2c6 h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3.851 </div></td><td></td><td class=\"c x25e y1be8 w94 h1ed\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">10.085 </div></td><td class=\"c x362 y1be8 w2c7 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">49.957 </div></td><td class=\"c x1f6 y1be8 w2c8 h1ed\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">20,2% </div></td></tr><tr><td class=\"c x1f0 y1be9 w19c h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Costi per mater<span class=\"_ _17\"></span>ie <span class=\"_ _6\"></span>prime </div></td><td></td><td></td><td></td><td></td><td class=\"c x25e y1be9 w94 h1ed\"><div class=\"t m0 x2a h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x362 y1be9 w2c7 h1ed\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">470.197 </div></td><td class=\"c x1f6 y1be9 w2c8 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">0,0% </div></td></tr><tr><td class=\"c x1f0 y1bea w19c h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri costi opera<span class=\"_ _0\"></span>tivi </div></td><td></td><td class=\"c x30a y1bea w2c5 h1ec\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">921<span class=\"ls0\"> </span></div></td><td class=\"c x361 y1bea w2c6 h1ec\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">77.855 </div></td><td class=\"c x25d y1bea w94 h1ec\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x25e y1bea w94 h1ec\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">78.777 </div></td><td class=\"c x362 y1bea w2c7 h1ec\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">541.017 </div></td><td class=\"c x1f6 y1bea w2c8 h1ec\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">14,6% </div></td></tr><tr><td class=\"c x1f0 y1beb w19c h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Proventi finanziari<span class=\"_ _17\"></span> </div></td><td></td><td class=\"c x30a y1beb w2c5 h1ed\"><div class=\"t m0 x14f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x361 y1beb w2c6 h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">387<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x25e y1beb w94 h1ed\"><div class=\"t m0 x35 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">387<span class=\"ls0\"> </span></div></td><td class=\"c x362 y1beb w2c7 h1ed\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">108.541 </div></td><td class=\"c x1f6 y1beb w2c8 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">0,4% </div></td></tr><tr><td class=\"c x1f0 y1bec w19c h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Oneri finanziari<span class=\"_ _17\"></span> </div></td><td class=\"c x363 y1bec w2bd h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">38<span class=\"ls0\"> </span></div></td><td class=\"c x30a y1bec w2c5 h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">167<span class=\"ls0\"> </span></div></td><td class=\"c x361 y1bec w2c6 h1ed\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x25d y1bec w94 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">34<span class=\"ls0\"> </span></div></td><td class=\"c x25e y1bec w94 h1ed\"><div class=\"t m0 x35 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">240<span class=\"ls0\"> </span></div></td><td class=\"c x362 y1bec w2c7 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">45.413 </div></td><td class=\"c x1f6 y1bec w2c8 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">0,5% </div></td></tr></table>31.12.2024 Societ\u00e0 controllanti Societ\u00e0 collegate <table class=\"s w4d3 h332\" id=\"_e76fe9ac-2737-4752-ad42-b2013de9750a\"><tr><td></td><td></td><td></td><td class=\"c x34c y1bed w4d4 h333\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x34d y1bee w434 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _82\"> </span></div></td><td class=\"c x34e y1bee w4d5 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _82\"> </span></div></td><td class=\"c x350 y1bee w4d6 h334\" colspan=\"2\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _82\"> </span></div><div class=\"t m0 x34f h103 y1bef ff2 fs8 fc0 sc0 ls0 ws0\">Incidenza<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x364 y1bf0 w4e9 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">sottoposte<span class=\"_ _82\"> </span></div></td><td class=\"c x354 y1bf0 w4d4 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _82\"> </span></div></td><td class=\"c x34d y1bf1 w4d9 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">parti<span class=\"_ _82\"> </span></div></td><td class=\"c x355 y1bf1 w4d9 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">parti<span class=\"_ _82\"> </span></div></td><td class=\"c x356 y1bf1 w4da h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">voce di</div></td><td class=\"c x357 y1bf0 w4da h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">% sulla<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x35a y18af w4dd h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">al comune<span class=\"_ _82\"> </span></div></td><td class=\"c x35b y18af w4de h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">consortili<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td class=\"c x357 y18af w4da h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">voce di<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y1bf2 w1b0 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Rapporti patri<span class=\"_ _0\"></span>moniali </div></td><td></td><td></td><td class=\"c x35c y1bf3 w4df h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">controllo<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x2fe y1bf4 w4e0 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">correlate<span class=\"_ _82\"> </span></div><div class=\"t m0 x35d h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">correlate<span class=\"_ _82\"> </span></div></td><td class=\"c x35e y1bf4 w4e1 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Bilancio<span class=\"_ _82\"> </span></div></td><td class=\"c x35f y1bf3 w4e2 h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y1bf5 w1b0 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Crediti commer<span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>iali </div></td><td></td><td class=\"c x360 y1bf5 w2c4 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">145 </span> </div></td><td class=\"c x30a y1bf5 w2c5 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.902  </div></td><td class=\"c x361 y1bf5 w2c6 h1ed\"><div class=\"t m0 xca h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 51.500  </div></td><td class=\"c x25d y1bf5 w94 h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x25e y1bf5 w94 h1ed\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 53.548  </div></td><td class=\"c x362 y1bf5 w2c7 h1ed\"><div class=\"t m0 x26 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 331.935  </div></td><td class=\"c x1f6 y1bf5 w1f5 h1ed\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">16,1% </div></td></tr><tr><td class=\"c x1bf y1bf6 w4e3 h2b4\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie</div></td><td></td><td class=\"c x360 y1bf7 w2c4 h101\"><div class=\"t m0 x2b h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x30a y1bf7 w2c5 h101\"><div class=\"t m0 x2a h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">30 </span> </div></td><td class=\"c x361 y1bf7 w2c6 h101\"><div class=\"t m0 x26 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> 156.445  </div></td><td></td><td class=\"c x25e y1bf7 w94 h101\"><div class=\"t m0 xf h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\"> 156.475  </div></td><td class=\"c x362 y1bf7 w2c7 h101\"><div class=\"t m0 x26 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\"> 236.709  </div></td><td class=\"c x1f6 y1bf7 w1f5 h101\"><div class=\"t m0 x7 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">66,1% </div></td></tr><tr><td class=\"c x1bf y1bf8 w4e4 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">correnti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1bf9 w1b0 h226\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 cor<span class=\"_ _0\"></span>renti </div></td><td class=\"c x363 y1bf9 w2bd h226\"><div class=\"t m0 x3d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.571  </div></td><td></td><td class=\"c x30a y1bf9 w2c5 h226\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">8 </span> </div></td><td></td><td></td><td class=\"c x25e y1bf9 w94 h226\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 1.579  </div></td><td class=\"c x362 y1bf9 w2c7 h226\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 43.392  </div></td><td class=\"c x1f6 y1bf9 w1f5 h226\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3,6% </div></td></tr><tr><td class=\"c x1bf y1bfa w4e5 h2b4\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>iarie</div></td><td></td><td></td><td class=\"c x30a y1bfb w2c5 h101\"><div class=\"t m0 x7 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> 14.155  </div></td><td></td><td></td><td class=\"c x25e y1bfb w94 h101\"><div class=\"t m0 x19 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\"> 14.155  </div></td><td class=\"c x362 y1bfb w2c7 h101\"><div class=\"t m0 x26 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\"> 274.563  </div></td><td class=\"c x1f6 y1bfb w1f5 h101\"><div class=\"t m0 x1d h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">5,2% </div></td></tr><tr><td class=\"c x1bf y1bfc w4e6 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">non correnti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1bfd w4ea h2b5\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 non</div></td><td></td><td></td><td class=\"c x30a y1bfe w2c5 h101\"><div class=\"t m0 x25 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td></td><td></td><td class=\"c x25e y1bfe w94 h101\"><div class=\"t m0 x2a h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x362 y1bfe w2c7 h101\"><div class=\"t m0 x7 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\"> 1.433  </div></td><td class=\"c x1f6 y1bfe w1f5 h101\"><div class=\"t m0 x1d h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">0,0% </div></td></tr><tr><td class=\"c x1bf y1bff w4e4 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">correnti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1c00 w1b0 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti commerciali<span class=\"_ _0\"></span> </div></td><td class=\"c x363 y1c00 w2bd h1ed\"><div class=\"t m0 x29 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">184 </span> </div></td><td class=\"c x360 y1c00 w2c4 h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">45 </span> </div></td><td class=\"c x30a y1c00 w2c5 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.450  </div></td><td class=\"c x361 y1c00 w2c6 h1ed\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 108.932  </div></td><td class=\"c x25d y1c00 w94 h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x25e y1c00 w94 h1ed\"><div class=\"t m0 xf h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 110.611  </div></td><td class=\"c x362 y1c00 w2c7 h1ed\"><div class=\"t m0 x26 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 542.112  </div></td><td class=\"c x1f6 y1c00 w1f5 h1ed\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">20,4% </div></td></tr><tr><td class=\"c x1bf y1be0 w4e5 h2b5\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>iarie</div></td><td class=\"c x363 y1c01 w2bd h101\"><div class=\"t m0 x14f h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">8 </span> </div></td><td></td><td class=\"c x30a y1c01 w2c5 h101\"><div class=\"t m0 x1d h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> 5.798  </div></td><td class=\"c x361 y1c01 w2c6 h101\"><div class=\"t m0 xca h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> 10.002  </div></td><td></td><td class=\"c x25e y1c01 w94 h101\"><div class=\"t m0 x19 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\"> 15.808  </div></td><td class=\"c x362 y1c01 w2c7 h101\"><div class=\"t m0 x49 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\"> 99.828  </div></td><td class=\"c x1f6 y1c01 w1f5 h101\"><div class=\"t m0 x7 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">15,8% </div></td></tr><tr><td class=\"c x1bf y1c02 w4e4 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">correnti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1c03 w1b0 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 cor<span class=\"_ _0\"></span>renti </div></td><td class=\"c x363 y1c03 w2bd h1ed\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">66 </span> </div></td><td></td><td class=\"c x30a y1c03 w2c5 h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">26 </span> </div></td><td></td><td></td><td class=\"c x25e y1c03 w94 h1ed\"><div class=\"t m0 x28 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">91 </span> </div></td><td class=\"c x362 y1c03 w2c7 h1ed\"><div class=\"t m0 x26 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 124.446  </div></td><td class=\"c x1f6 y1c03 w1f5 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">0,1% </div></td></tr><tr><td class=\"c x1f0 y1c04 w1b0 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Rapporti econo<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ici </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1c05 w1b0 h101\"><div class=\"t m0 x1b h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">Ricavi </div></td><td></td><td></td><td class=\"c x30a y1c05 w2c5 h101\"><div class=\"t m0 x27 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">199 </span> </div></td><td class=\"c x361 y1c05 w2c6 h101\"><div class=\"t m0 x26 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> 141.673  </div></td><td class=\"c x25d y1c05 w94 h101\"><div class=\"t m0 x2a h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x25e y1c05 w94 h101\"><div class=\"t m0 xf h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\"> 141.872  </div></td><td class=\"c x362 y1c05 w2c7 h101\"><div class=\"t m0 x25 h103 y8c3 ff2 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">2.093.267  </div></td><td class=\"c x1f6 y1c05 w1f5 h101\"><div class=\"t m0 x1d h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">6,8% </div></td></tr><tr><td class=\"c x1f0 y1c06 w1b0 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri ricavi ope<span class=\"_ _0\"></span>rativi </div></td><td></td><td></td><td class=\"c x30a y1c06 w2c5 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">304 </span> </div></td><td class=\"c x361 y1c06 w2c6 h1ed\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 6.861  </div></td><td></td><td class=\"c x25e y1c06 w94 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 7.165  </div></td><td class=\"c x362 y1c06 w2c7 h1ed\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 46.797  </div></td><td class=\"c x1f6 y1c06 w1f5 h1ed\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">15,3% </div></td></tr><tr><td class=\"c x1f0 y1c07 w1b0 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri costi opera<span class=\"_ _0\"></span>tivi </div></td><td></td><td></td><td class=\"c x30a y1c07 w2c5 h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">898 </span> </div></td><td class=\"c x361 y1c07 w2c6 h1ec\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 168.760  </div></td><td class=\"c x25d y1c07 w94 h1ec\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x25e y1c07 w94 h1ec\"><div class=\"t m0 xf h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 169.658  </div></td><td class=\"c x362 y1c07 w2c7 h1ec\"><div class=\"t m0 x26 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 667.343  </div></td><td class=\"c x1f6 y1c07 w1f5 h1ec\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">25,4% </div></td></tr><tr><td class=\"c x1f0 y1c08 w1b0 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Proventi finanziari<span class=\"_ _17\"></span> </div></td><td></td><td></td><td class=\"c x30a y1c08 w2c5 h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x361 y1c08 w2c6 h1ed\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.763  </div></td><td></td><td class=\"c x25e y1c08 w94 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 2.763  </div></td><td class=\"c x362 y1c08 w2c7 h1ed\"><div class=\"t m0 x26 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 125.844  </div></td><td class=\"c x1f6 y1c08 w1f5 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2,2% </div></td></tr><tr><td class=\"c x1f0 y191d w1b0 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Oneri finanziari<span class=\"_ _17\"></span> </div></td><td class=\"c x363 y191d w2bd h1ed\"><div class=\"t m0 x29 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">155 </span> </div></td><td></td><td class=\"c x30a y191d w2c5 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">153 </span> </div></td><td class=\"c x361 y191d w2c6 h1ed\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x25d y191d w94 h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x25e y191d w94 h1ed\"><div class=\"t m0 x1d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">309 </span> </div></td><td class=\"c x362 y191d w2c7 h1ed\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 58.845  </div></td><td class=\"c x1f6 y191d w1f5 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">0,5% </div></td></tr></table> <span class=\"_ _71\"> </span> <span class=\"_ _30\"> </span>Le posizioni nei confronti delle societ\u00e0 conso<span class=\"_ _17\"></span>rtili <span class=\"_ _6\"></span>sono relative all<span class=\"_ _17\"></span>a gestione operativa de<span class=\"ls9\">lla</span> <span class=\"_ _15\"></span>controllata <span class=\"_ _14\"></span>Vianini <span class=\"_ _14\"></span>Lavori <span class=\"_ _15\"></span>SpA <span class=\"_ _14\"></span>con <span class=\"_ _15\"></span>consorzi <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>societ\u00e0 <span class=\"_ _14\"></span>consortili <span class=\"_ _14\"></span>che <span class=\"_ _15\"></span>funzionano <span class=\"_ _14\"></span>con <span class=\"_ _15\"></span>il sistema \u201ca ribal<span class=\"_ _0\"></span>tamento costi\u201d<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span><span class=\"ff1\">  </span> <span class=\"_ _26\"> </span>Le <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _12\"></span>finanziarie <span class=\"_ _15\"></span>non <span class=\"_ _12\"></span>correnti <span class=\"_ _3\"></span>e <span class=\"_ _12\"></span>correnti <span class=\"_ _12\"></span>verso <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>sotto <span class=\"_ _12\"></span>comu<span class=\"_ _0\"></span>ne <span class=\"_ _3\"></span>cont<span class=\"_ _6\"></span>rollo<span class=\"_ _17\"></span> riguardano <span class=\"_ _3\"></span>i <span class=\"_ _12\"></span>contratti <span class=\"_ _3\"></span>di <span class=\"_ _12\"></span>affitto <span class=\"_ _12\"></span>delle <span class=\"_ _3\"></span>sedi <span class=\"_ _12\"></span>sociali <span class=\"_ _3\"></span>della <span class=\"_ _12\"></span>Capogruppo<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>alcune <span class=\"_ _3\"></span>controllate<span class=\"ls13\">, </span>contabilizzati in acco<span class=\"_ _17\"></span>rdo all\u2019IFRS 16.<span class=\"ff1\"> </span>34.<span class=\"ls0\"> <span class=\"_ _17\"></span>Transazioni con ammin<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>stratori, sindac<span class=\"_ _17\"></span>i <span class=\"_ _6\"></span>e pers<span class=\"_ _17\"></span>onale dirigente della Societ\u00e0 </span>Nel <span class=\"_ _16\"></span>corso <span class=\"_ _17\"></span>dell\u2019esercizio <span class=\"_ _16\"></span>non <span class=\"_ _16\"></span>sono <span class=\"_ _17\"></span>stati <span class=\"_ _16\"></span>erogati <span class=\"_ _16\"></span>finanziamenti <span class=\"_ _17\"></span>ad <span class=\"_ _16\"></span>amministratori, <span class=\"_ _16\"></span>sindaci e dirigenti aventi respon<span class=\"_ _17\"></span>sabilit\u00e0 strategiche ed all<span class=\"_ _17\"></span>a data del 31 dicembre 2024 il Gruppo non<span class=\"_ _17\"></span> vanta crediti pe<span class=\"_ _0\"></span>r finanziamenti loro<span class=\"_ _0\"></span> concessi. Si <span class=\"_ _22\"> </span>precisa <span class=\"_ _a\"> </span>che, <span class=\"_ _22\"> </span>alla <span class=\"_ _a\"> </span>data <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>31 <span class=\"_ _a\"> </span>dicembre <span class=\"_ _22\"> </span><span class=\"ls1\">2024</span>, <span class=\"_ _22\"> </span>i <span class=\"_ _22\"> </span>compensi<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>spettanti <span class=\"_ _a\"> </span>agli amministratori <span class=\"_ _16\"></span>per <span class=\"_ _17\"></span>cariche <span class=\"_ _17\"></span>ricoperte <span class=\"_ _17\"></span>nella <span class=\"_ _16\"></span>Societ\u00e0 <span class=\"_ _16\"></span>e nel<span class=\"_ _17\"></span> G<span class=\"_ _0\"></span>ruppo <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>pari <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>8,7 <span class=\"_ _17\"></span>milioni <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>Euro (7,4 milioni di Euro nel<span class=\"_ _17\"></span> 2023). Tali compensi<span class=\"_ _0\"></span> rappresentano benefici a<span class=\"_ _17\"></span> breve termine. La societ\u00e0 non ha<span class=\"_ _0\"></span> in organico diri<span class=\"_ _0\"></span>genti con responsa<span class=\"_ _0\"></span>bilit\u00e0 strategiche. Per <span class=\"_ _6\"></span>il dettaglio dei compensi spettanti <span class=\"_ _6\"></span>ai componen<span class=\"_ _0\"></span>ti <span class=\"_ _6\"></span>degli organi di amministrazione e <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>controllo <span class=\"_ _14\"></span>si <span class=\"_ _15\"></span>rinvia <span class=\"_ _15\"></span>alla <span class=\"_ _14\"></span>Relazione <span class=\"_ _14\"></span>sulla <span class=\"_ _15\"></span><span class=\"ff7\">Remunerazione, <span class=\"_ _14\"></span>redatta <span class=\"_ _15\"></span>ai <span class=\"_ _14\"></span>sensi <span class=\"_ _14\"></span>dell\u2019art.123 <span class=\"_ _14\"></span>t<span class=\"_ _6\"></span>er </span>del <span class=\"_ _15\"></span>testo <span class=\"_ _15\"></span>Unico, <span class=\"_ _15\"></span>messa <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>disposizione <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>pubblico <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>pubblicata <span class=\"_ _15\"></span>come <span class=\"_ _15\"></span>richiesto <span class=\"_ _15\"></span>dall\u2019art.84<span class=\"_ _17\"></span> quater del Regol<span class=\"_ _0\"></span>amento Emitten<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i. La <span class=\"_ _1f\"> </span>stessa <span class=\"_ _21\"> </span>Relazione <span class=\"_ _1f\"> </span>sull<span class=\"_ _0\"></span>a <span class=\"_ _1f\"> </span>Remunerazione <span class=\"_ _21\"> </span>conti<span class=\"_ _0\"></span>ene, <span class=\"_ _1f\"> </span>inoltre, <span class=\"_ _21\"> </span>le <span class=\"_ _1f\"> </span>informazioni <span class=\"_ _1f\"> </span>sulle partecipazioni <span class=\"_ _13\"> </span>detenute <span class=\"_ _13\"> </span>nella <span class=\"_ _a\"> </span>Societ\u00e0 <span class=\"_ _13\"> </span>e <span class=\"_ _a\"> </span>nelle <span class=\"_ _a\"> </span>societ\u00e0 <span class=\"_ _13\"> </span>da <span class=\"_ _a\"> </span>questa <span class=\"_ _13\"> </span>controllate <span class=\"_ _a\"> </span>di <span class=\"_ _13\"> </span>ogni componente gli organi<span class=\"_ _0\"></span> di ammini<span class=\"_ _0\"></span>strazione e contr<span class=\"_ _0\"></span>ollo. 35.<span class=\"ls0\"> <span class=\"_ _17\"></span><span class=\"ff19\">Informativa ai sensi del<span class=\"_ _17\"></span>l<span class=\"_ _6\"></span>\u2019art. 149<span class=\"_ _0\"></span> duodecies del<span class=\"_ _0\"></span>la Delibera Conso<span class=\"_ _0\"></span>b 11971/99<span class=\"ffb\"> </span></span></span>L\u2019incarico <span class=\"_ _12\"></span>alla <span class=\"_ _12\"> </span>societ\u00e0 <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>revisione <span class=\"_ _12\"> </span>PricewaterhouseCoopers <span class=\"_ _12\"></span>SpA <span class=\"_ _12\"> </span>\u00e8 <span class=\"_ _12\"> </span>stato <span class=\"_ _12\"> </span>conferito dall\u2019Assembl<span class=\"_ _17\"></span>ea <span class=\"_ _6\"></span>dei Soci del<span class=\"_ _0\"></span> 8 maggio 2020 per il<span class=\"_ _0\"></span> periodo <span class=\"ff1 ls1\">202<span class=\"ls0\">2/2030. </span></span>I <span class=\"_ _2\"> </span>compensi <span class=\"_ _7\"> </span>di <span class=\"_ _2\"> </span>competenza <span class=\"_ _7\"> </span>dell\u2019esercizi<span class=\"_ _0\"></span>o <span class=\"_ _2\"> </span><span class=\"ff1 ls1\">2024<span class=\"ls0\"> <span class=\"_ _18\"> </span>corrisposti<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>dalla <span class=\"_ _7\"> </span>Capogruppo </span></span>Caltagirone <span class=\"_ _38\"> </span>SpA <span class=\"_ _1a\"> </span><span class=\"ff7\">e <span class=\"_ _38\"> </span>dalle <span class=\"_ _32\"> </span>sue <span class=\"_ _32\"> </span>controllate, <span class=\"_ _32\"> </span>per <span class=\"_ _32\"> </span>l\u2019attivit\u00e0 <span class=\"_ _32\"> </span>di <span class=\"_ _32\"> </span>revisione, <span class=\"_ _38\"> </span>alla <span class=\"_ _32\"> </span>societ\u00e0 </span>PricewaterhouseCoope<span class=\"_ _17\"></span>rs S.p.A. ed alla sua<span class=\"_ _17\"></span> rete, sono pari rispe<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>tivamente a<span class=\"_ _17\"></span> <span class=\"_ _6\"></span><span class=\"ls1\">514</span> migliaia di<span class=\"_ _17\"></span> Euro <span class=\"_ _15\"></span><span class=\"ls1\">e <span class=\"_ _14\"></span>806</span> <span class=\"_ _15\"></span>migliaia <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>Euro<span class=\"lsd\">. <span class=\"_ _14\"></span></span>I <span class=\"_ _15\"></span>compensi <span class=\"_ _14\"></span>corrisposti <span class=\"_ _14\"></span>per <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>attivit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>revisione <span class=\"_ _15\"></span>limitata <span class=\"_ _14\"></span>della CSRD <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>stati <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>460 <span class=\"_ _6\"></span>migliaia <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>Euro. <span class=\"_ _6\"></span>I <span class=\"_ _14\"></span>compensi <span class=\"_ _6\"></span>corrisposti<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>per <span class=\"_ _14\"></span>gli<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>altri <span class=\"_ _14\"></span>servizi <span class=\"_ _6\"></span>sono stati pari a <span class=\"ls1\">10</span> migl<span class=\"_ _17\"></span>iaia di Euro e sono interamente<span class=\"_ _0\"></span> relativi alla sua rete. 36.<span class=\"ls0\"> <span class=\"_ _17\"></span>Gerarchia del fair value<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>  </span>Di seguito <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>evidenzia il livello gerarchico <span class=\"_ _6\"></span>per le <span class=\"_ _6\"></span>attivit\u00e0 e <span class=\"_ _6\"></span>passivit\u00e0 che <span class=\"_ _6\"></span>sono valutate al <span class=\"_ _14\"></span><span class=\"ff6\">fair </span>value<span class=\"ff1\">: </span><table class=\"s w4eb h335\" id=\"_efa8d369-fb2b-4a54-b82a-0a502a72ec4f\"><tr><td class=\"c x1f0 y1c09 w2ca h3d\"><div class=\"t m0 x88 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x365 y1c0a w2cb h2f\"><div class=\"t m0 x22 h3 y77 ff2 fs0 fc0 sc0 ls0 ws0\">Nota </div></td><td class=\"c x30a y1c0a w2cc h2f\"><div class=\"t m0 x22 h3 y77 ff2 fs0 fc0 sc0 ls0 ws0\">Livello 1 </div></td><td class=\"c x2ec y1c0a wcc h2f\"><div class=\"t m0 x1c h3 y77 ff2 fs0 fc0 sc0 ls0 ws0\">Livello 2 </div></td><td class=\"c x366 y1c0a wce h2f\"><div class=\"t m0 xc6 h3 y77 ff2 fs0 fc0 sc0 ls0 ws0\">Livello 3 </div></td><td class=\"c x33b y1c0a w27b h2f\"><div class=\"t m0 x3b h3 y77 ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x1f0 y1c0b w2ca h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Investimenti immobiliari </div></td><td class=\"c x365 y1c0b w2cb h3d\"><div class=\"t m0 x24 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">4 </div></td><td></td><td class=\"c x2ec y1c0b wcc h3d\"><div class=\"t m0 x22 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 340.390  </div></td><td class=\"c x366 y1c0b wce h3d\"><div class=\"t m0 x19 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 20.825  </div></td><td class=\"c x33b y1c0b w27b h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 361.215  </div></td></tr><tr><td class=\"c x1f0 y1c0c w2ca h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Investimenti in Partecipazioni </div></td><td class=\"c x365 y1c0c w2cb h3d\"><div class=\"t m0 x24 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">6 </div></td><td class=\"c x30a y1c0c w2cc h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 654.188  </div></td><td></td><td></td><td class=\"c x33b y1c0c w27b h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 654.188  </div></td></tr><tr><td class=\"c x1f0 y1c0d w2ca h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie correnti </div></td><td class=\"c x365 y1c0d w2cb h40\"><div class=\"t m0 x3d h3 y18f ff2 fs0 fc0 sc0 lse ws0\">13<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x2ec y1c0d wcc h40\"><div class=\"t m0 x3e h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 5.539  </div></td><td></td><td class=\"c x33b y1c0d w27b h40\"><div class=\"t m0 x15 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> 5.539  </div></td></tr><tr><td class=\"c x1f0 y1c0e w2ca h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale attivit\u00e0 </div></td><td></td><td class=\"c x30a y1c0e w2cc h3d\"><div class=\"t m0 x3b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 654.188  </div></td><td class=\"c x2ec y1c0e wcc h3d\"><div class=\"t m0 x22 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 345.929  </div></td><td class=\"c x366 y1c0e wce h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 20.825  </div></td><td class=\"c x33b y1c0e w27b h3d\"><div class=\"t m0 xc6 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 1.020.942  </div></td></tr><tr><td class=\"c x1f0 y1c0f w2ca h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Passivit\u00e0 finanziarie correnti </div></td><td class=\"c x365 y1c0f w2cb h3d\"><div class=\"t m0 x3d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">21 </div></td><td></td><td class=\"c x2ec y1c0f wcc h3d\"><div class=\"t m0 x1c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (11.728)  </div></td><td></td><td class=\"c x33b y1c0f w27b h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> (11.728)  </div></td></tr><tr><td class=\"c x1f0 y1c10 w2ca h40\"><div class=\"t m0 x1b h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">Totale passivit\u00e0 </div></td><td></td><td class=\"c x30a y1c10 w2cc h40\"><div class=\"t m0 x24 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ec y1c10 wcc h40\"><div class=\"t m0 x1c h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> (11.728)  </div></td><td class=\"c x366 y1c10 wce h40\"><div class=\"t m0 x22 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x33b y1c10 w27b h40\"><div class=\"t m0 x49 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> (11.728)  </div></td></tr></table><table class=\"s w4eb h336\" id=\"_817e8c47-e753-4821-a2d7-293de3ac4ad5\"><tr><td class=\"c x1f0 y1c11 w2cd h3d\"><div class=\"t m0 x88 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x365 y1c12 w2cb hb9\"><div class=\"t m0 x22 h3 yb9b ff2 fs0 fc0 sc0 ls0 ws0\">Nota </div></td><td class=\"c x30a y1c12 w2cc hb9\"><div class=\"t m0 x22 h3 yb9b ff2 fs0 fc0 sc0 ls0 ws0\">Livello 1 </div></td><td class=\"c x2ec y1c12 wcc hb9\"><div class=\"t m0 x1c h3 yb9b ff2 fs0 fc0 sc0 ls0 ws0\">Livello 2 </div></td><td class=\"c x366 y1c12 wce hb9\"><div class=\"t m0 xc6 h3 yb9b ff2 fs0 fc0 sc0 ls0 ws0\">Livello 3 </div></td><td class=\"c x33b y1c12 w2ce hb9\"><div class=\"t m0 x3b h3 yb9b ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x1f0 y1c13 w2cd h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Investimenti immobiliari </div></td><td class=\"c x365 y1c13 w2cb h40\"><div class=\"t m0 x24 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">4 </div></td><td></td><td class=\"c x2ec y1c13 wcc h40\"><div class=\"t m0 x22 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 371.286  </div></td><td class=\"c x366 y1c13 wce h40\"><div class=\"t m0 x19 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 16.675  </div></td><td class=\"c x33b y1c13 w2ce h40\"><div class=\"t m0 x49 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> 387.961  </div></td></tr><tr><td class=\"c x1f0 y1c14 w2cd h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Investimenti in Partecipazioni </div></td><td class=\"c x365 y1c14 w2cb h3d\"><div class=\"t m0 x24 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">6 </div></td><td class=\"c x30a y1c14 w2cc h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 955.707  </div></td><td></td><td></td><td class=\"c x33b y1c14 w2ce h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 955.707  </div></td></tr><tr><td class=\"c x1f0 y1c15 w2cd h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Titoli a reddito fisso </div></td><td class=\"c x365 y1c15 w2cb h3d\"><div class=\"t m0 x24 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">6 </div></td><td class=\"c x30a y1c15 w2cc h3d\"><div class=\"t m0 x3d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 74.337  </div></td><td></td><td></td><td class=\"c x33b y1c15 w2ce h3d\"><div class=\"t m0 x7 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 74.337  </div></td></tr><tr><td class=\"c x1f0 y1c16 w2cd h202\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale attivit\u00e0 </div></td><td></td><td class=\"c x30a y1c16 w2cc h202\"><div class=\"t m0 xca h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 1.030.044  </div></td><td class=\"c x2ec y1c16 wcc h202\"><div class=\"t m0 x22 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 371.286  </div></td><td class=\"c x366 y1c16 wce h202\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 16.675  </div></td><td class=\"c x33b y1c16 w2ce h202\"><div class=\"t m0 xc6 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 1.418.005  </div></td></tr><tr><td class=\"c x1f0 y1c17 w2cd h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Passivit\u00e0 finanziarie correnti </div></td><td class=\"c x365 y1c17 w2cb h3d\"><div class=\"t m0 x3d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">21 </div></td><td></td><td class=\"c x2ec y1c17 wcc h3d\"><div class=\"t m0 x1c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (11.025)  </div></td><td></td><td class=\"c x33b y1c17 w2ce h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> (11.025)  </div></td></tr><tr><td class=\"c x1f0 y1c18 w2cd h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale passivit\u00e0 </div></td><td></td><td class=\"c x30a y1c18 w2cc h3d\"><div class=\"t m0 x24 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ec y1c18 wcc h3d\"><div class=\"t m0 x1c h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> (11.025)  </div></td><td class=\"c x366 y1c18 wce h3d\"><div class=\"t m0 x22 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x33b y1c18 w2ce h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> (11.025)  </div></td></tr></table>Nel <span class=\"_ _15\"></span>corso <span class=\"_ _15\"></span>dell\u2019esercizi<span class=\"_ _0\"></span>o <span class=\"_ _15\"></span><span class=\"ff1 ls1\">2024<span class=\"ls0\"> <span class=\"_ _3\"></span>non <span class=\"_ _15\"></span>vi <span class=\"_ _15\"></span>sono <span class=\"_ _15\"></span>stati <span class=\"_ _15\"></span>trasferimen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>tra <span class=\"_ _15\"></span>i <span class=\"_ _15\"></span>vari <span class=\"_ _15\"></span>livelli<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>non <span class=\"_ _15\"></span>\u00e8<span class=\"_ _0\"></span> </span></span>intervenuta alcuna <span class=\"_ _17\"></span>variazione nel livell<span class=\"_ _0\"></span>o 3. Si <span class=\"_ _16\"></span>precisa <span class=\"_ _16\"></span>inoltre <span class=\"_ _16\"></span>che <span class=\"_ _16\"></span>gli <span class=\"_ _16\"></span>immobili <span class=\"_ _16\"></span>sono <span class=\"_ _16\"></span>iscritti <span class=\"_ _16\"></span>al <span class=\"_ _17\"></span>fair <span class=\"_ _16\"></span>value <span class=\"_ _16\"></span>sulla <span class=\"_ _16\"></span>base <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>perizie <span class=\"_ _16\"></span>tecniche redatte <span class=\"_ _19\"> </span>da <span class=\"_ _1f\"> </span>esperti <span class=\"_ _19\"> </span>indipendenti,<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>basate <span class=\"_ _19\"> </span>prevalentemente<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>sulle <span class=\"_ _1f\"> </span>indicazioni <span class=\"_ _19\"> </span>provenienti <span class=\"_ _19\"> </span>dal mercato immobil<span class=\"_ _0\"></span>iare appli<span class=\"_ _0\"></span>cabili per la tipolog<span class=\"_ _0\"></span>ia di investimen<span class=\"_ _0\"></span>ti detenuti. 37.<span class=\"ls0\"> <span class=\"_ _17\"></span>Acquisizioni e cessioni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>aziendali </span>Di <span class=\"_ _15\"></span>seguito <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"></span>brevemente<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>descritta <span class=\"_ _15\"></span>l\u2019acquisizione <span class=\"_ _14\"></span>realizzata <span class=\"_ _15\"></span>durante <span class=\"_ _15\"></span>l\u2019anno <span class=\"_ _15\"></span><span class=\"ff1 ls1\">2024<span class=\"ls0\"> <span class=\"_ _15\"></span>dal </span></span>Gruppo <span class=\"_ _14\"></span>Cementir <span class=\"_ _15\"></span>Holdi<span class=\"_ _0\"></span>ng <span class=\"_ _14\"></span>che <span class=\"_ _15\"></span>ha <span class=\"_ _14\"></span>permesso <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>ampliare <span class=\"_ _14\"></span>il <span class=\"_ _15\"></span>perimet<span class=\"_ _0\"></span>ro <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>consolida<span class=\"_ _0\"></span>mento <span class=\"_ _15\"></span>del<span class=\"_ _0\"></span> Gruppo.  Acquisizione de<span class=\"_ _17\"></span>l<span class=\"_ _6\"></span>le attiv<span class=\"_ _0\"></span>it\u00e0 di NB Beton<span class=\"_ _17\"></span> v/Niels Brauner Ne<span class=\"_ _17\"></span>l 202<span class=\"_ _17\"></span>4 Uni<span class=\"_ _0\"></span>con<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>De<span class=\"_ _17\"></span>nmark<span class=\"_ _0\"></span> A/S<span class=\"_ _17\"></span> ha sti<span class=\"_ _17\"></span>pul<span class=\"_ _17\"></span>ato il<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>co<span class=\"_ _17\"></span>ntrat<span class=\"_ _0\"></span>to p<span class=\"_ _17\"></span>er l'a<span class=\"_ _17\"></span>cqui<span class=\"_ _17\"></span>sizi<span class=\"_ _17\"></span>one d<span class=\"_ _17\"></span>i una b<span class=\"_ _17\"></span>usin<span class=\"_ _17\"></span>ess un<span class=\"_ _17\"></span>it, rel<span class=\"_ _17\"></span>ativ<span class=\"_ _17\"></span>a <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>pla<span class=\"_ _17\"></span>nt <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>prod<span class=\"_ _17\"></span>uzio<span class=\"_ _17\"></span>ne <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>Dani<span class=\"_ _17\"></span>marc<span class=\"_ _17\"></span>a <span class=\"_ _14\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>RMC<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>deno<span class=\"_ _17\"></span>mina<span class=\"_ _17\"></span>to <span class=\"_ _6\"></span>Sko<span class=\"_ _0\"></span>vby<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>NB. <span class=\"_ _6\"></span>Il <span class=\"_ _6\"></span>co<span class=\"_ _0\"></span>ntr<span class=\"_ _0\"></span>at<span class=\"_ _17\"></span>to <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>\u00e8 co<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>lu<span class=\"_ _17\"></span>so il<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>12<span class=\"_ _17\"></span> Apri<span class=\"_ _17\"></span>le 20<span class=\"_ _17\"></span>24. Il<span class=\"_ _17\"></span> corri<span class=\"_ _17\"></span>spet<span class=\"_ _17\"></span>tivo<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>pa<span class=\"_ _17\"></span>gato<span class=\"_ _17\"></span> per<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>l\u2019<span class=\"_ _17\"></span>acqu<span class=\"_ _17\"></span>isiz<span class=\"_ _17\"></span>ion<span class=\"ff1\">e \u00e8 s<span class=\"_ _0\"></span>tat<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>pari<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>ad<span class=\"_ _17\"></span> 15,3<span class=\"_ _17\"></span> mili<span class=\"_ _17\"></span>oni </span>di<span class=\"_ _17\"></span> Euro<span class=\"_ _17\"></span> (DK<span class=\"_ _17\"></span>K 11<span class=\"_ _17\"></span>4 mil<span class=\"_ _17\"></span>ioni<span class=\"_ _0\"></span>). I<span class=\"_ _0\"></span>l c<span class=\"_ _17\"></span>orri<span class=\"_ _17\"></span>spett<span class=\"_ _17\"></span>ivo <span class=\"_ _0\"></span>\u00e8 s<span class=\"_ _17\"></span>tato<span class=\"_ _17\"></span> co<span class=\"_ _0\"></span>rri<span class=\"_ _17\"></span>spos<span class=\"_ _17\"></span>to tra<span class=\"_ _17\"></span>mite<span class=\"_ _0\"></span> ca<span class=\"_ _17\"></span>ssa.<span class=\"_ _17\"></span>  Per <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>periodo compreso <span class=\"_ _6\"></span>tra <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>data <span class=\"_ _6\"></span>di acquisizione <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>dicembre 2024, <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>luce <span class=\"_ _6\"></span>del fatto che la soci<span class=\"_ _17\"></span>et\u00e0 \u00e8 uno sma<span class=\"_ _17\"></span>ll business, non sono <span class=\"_ _17\"></span>st<span class=\"_ _6\"></span>ati <span class=\"_ _0\"></span>rilevati sign<span class=\"_ _0\"></span>ificativi imp<span class=\"_ _17\"></span>atti sui risultati <span class=\"_ _0\"></span>del gruppo. Co<span class=\"_ _17\"></span>me <span class=\"_ _15\"></span>ric<span class=\"_ _17\"></span>hie<span class=\"_ _0\"></span>sto<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>dal <span class=\"_ _15\"></span>pr<span class=\"_ _0\"></span>in<span class=\"_ _17\"></span>cipi<span class=\"_ _0\"></span>o <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>revis<span class=\"_ _17\"></span>ione<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>IFR<span class=\"_ _17\"></span>S <span class=\"_ _15\"></span>3, <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _3\"></span>acquisite <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>passivit\u00e0 <span class=\"_ _15\"></span>assunte sono <span class=\"_ _15\"></span>state <span class=\"_ _14\"></span>oggetto <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>valutazione <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>la<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>determinazi<span class=\"_ _17\"></span>one <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span><span class=\"ff6\">fair <span class=\"_ _15\"></span>value</span>, <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>cui <span class=\"_ _15\"></span>valore <span class=\"_ _15\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>stato incluso <span class=\"_ _5\"> </span>nel <span class=\"_ _5\"> </span>valore <span class=\"_ _5\"> </span>della <span class=\"_ _5\"> </span>partecipazione <span class=\"_ _5\"> </span>iscritta <span class=\"_ _5\"> </span>al <span class=\"_ _5\"> </span>\u201cpatrimonio <span class=\"_ _5\"> </span>netto\u201d. <span class=\"_ _5\"> </span>Dall\u2019esercizio <span class=\"_ _5\"> </span>di \u201c<span class=\"ff6\">Purchase Price Allocation</span>\u201d, <span class=\"_ _6\"></span>svolto con il <span class=\"_ _6\"></span>supporto di un <span class=\"_ _6\"></span>consulente<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>esterno, <span class=\"_ _6\"></span>non sono state identificati attivi <span class=\"_ _6\"></span>e/o<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>passivi oggetto <span class=\"_ _6\"></span>di rettifica al <span class=\"_ _6\"></span>fair value <span class=\"_ _6\"></span>e quindi <span class=\"_ _6\"></span>il differenziale tra <span class=\"_ _6\"></span>prezzo<span class=\"_ _0\"></span> pagato <span class=\"_ _19\"> </span>e <span class=\"_ _12\"></span>attivi <span class=\"_ _19\"> </span>netti <span class=\"_ _19\"> </span>acquisiti <span class=\"_ _12\"></span>(par<span class=\"_ _6\"></span>i <span class=\"_ _19\"> </span>a <span class=\"_ _12\"></span>1,7 <span class=\"_ _19\"> </span>milioni <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>Euro) <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"></span>stato<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>interamente <span class=\"_ _12\"></span>allocato <span class=\"_ _19\"> </span>ad Avviamento; tal<span class=\"_ _0\"></span>e valore \u00e8 sta<span class=\"_ _0\"></span>to quindi contabil<span class=\"_ _17\"></span>izzato come incremento del<span class=\"_ _0\"></span>la partecipazione.  Acquisizione de<span class=\"_ _17\"></span>l<span class=\"_ _6\"></span> 49% di NB<span class=\"_ _0\"></span> Beton ApS Ne<span class=\"_ _17\"></span>l 20<span class=\"_ _17\"></span>24 U<span class=\"_ _17\"></span>nico<span class=\"_ _17\"></span>n A/<span class=\"_ _0\"></span>S h<span class=\"_ _17\"></span>a s<span class=\"_ _17\"></span>tipu<span class=\"_ _0\"></span>la<span class=\"_ _17\"></span>to il<span class=\"_ _17\"></span> con<span class=\"_ _17\"></span>tratto<span class=\"_ _17\"></span> per<span class=\"_ _17\"></span> l'<span class=\"_ _17\"></span>acqu<span class=\"_ _17\"></span>isizi<span class=\"_ _17\"></span>one <span class=\"_ _0\"></span>di<span class=\"_ _17\"></span> una<span class=\"_ _0\"></span> qu<span class=\"_ _17\"></span>ota<span class=\"_ _0\"></span> di<span class=\"_ _17\"></span> min<span class=\"_ _17\"></span>oran<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>, p<span class=\"_ _17\"></span>ari al<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>49%<span class=\"_ _0\"></span>, <span class=\"_ _12\"></span>dell<span class=\"_ _17\"></span>a <span class=\"_ _19\"> </span>NB<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>Beto<span class=\"_ _0\"></span>n, <span class=\"_ _12\"></span>soc<span class=\"_ _17\"></span>iet\u00e0<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>prop<span class=\"_ _17\"></span>riet<span class=\"_ _17\"></span>aria<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>di <span class=\"_ _12\"></span>una <span class=\"_ _12\"></span>cava<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>di <span class=\"_ _12\"></span>calc<span class=\"_ _17\"></span>estru<span class=\"_ _17\"></span>zzo <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>Dani<span class=\"_ _17\"></span>marc<span class=\"_ _0\"></span>a. <span class=\"_ _12\"></span>Il pe<span class=\"_ _17\"></span>rfezi<span class=\"_ _17\"></span>onam<span class=\"_ _17\"></span>ento<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>de<span class=\"_ _17\"></span>l suc<span class=\"_ _17\"></span>cita<span class=\"_ _0\"></span>to c<span class=\"_ _0\"></span>on<span class=\"_ _17\"></span>tratto<span class=\"_ _17\"></span>, si \u00e8<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>co<span class=\"_ _17\"></span>ncl<span class=\"_ _17\"></span>uso i<span class=\"_ _17\"></span>l 12 A<span class=\"_ _17\"></span>pril<span class=\"_ _0\"></span>e 202<span class=\"_ _17\"></span>4. Il c<span class=\"_ _17\"></span>orri<span class=\"_ _17\"></span>spet<span class=\"_ _0\"></span>tiv<span class=\"_ _17\"></span>o pag<span class=\"_ _17\"></span>ato pe<span class=\"_ _17\"></span>r <span class=\"_ _3\"></span>l\u2019a<span class=\"_ _17\"></span>cquis<span class=\"_ _17\"></span>izio<span class=\"_ _17\"></span>ne <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _3\"></span>sta<span class=\"_ _0\"></span>to <span class=\"_ _15\"></span>pari<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>2,7<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>mil<span class=\"_ _17\"></span>ioni<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span><span class=\"ff1\">Euro<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>(DKK<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>20 <span class=\"_ _15\"></span>mili<span class=\"_ _17\"></span>oni). <span class=\"_ _15\"></span>Il <span class=\"_ _15\"></span>cor<span class=\"_ _17\"></span>risp<span class=\"_ _0\"></span>ett<span class=\"_ _0\"></span>iv<span class=\"_ _17\"></span>o <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _15\"></span>stato<span class=\"_ _17\"></span> </span>co<span class=\"_ _0\"></span>rri<span class=\"_ _17\"></span>spos<span class=\"_ _17\"></span>to tra<span class=\"_ _17\"></span>mite<span class=\"_ _0\"></span> ca<span class=\"_ _17\"></span>ssa.<span class=\"_ _17\"></span>  Per <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>periodo compreso <span class=\"_ _6\"></span>tra <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>data <span class=\"_ _6\"></span>di acquisizione <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>dicembre 2024, <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>luce <span class=\"_ _6\"></span>del fatto che la soci<span class=\"_ _17\"></span>et\u00e0 \u00e8 uno sma<span class=\"_ _17\"></span>ll business, non sono <span class=\"_ _17\"></span>st<span class=\"_ _6\"></span>ati <span class=\"_ _0\"></span>rilevati significativi<span class=\"_ _17\"></span> impatti sui risul<span class=\"_ _0\"></span>tati del<span class=\"_ _0\"></span> gruppo. Nel corso <span class=\"_ _0\"></span>dell\u2019esercizi<span class=\"_ _17\"></span>o, con il <span class=\"_ _17\"></span>supporto di un<span class=\"_ _0\"></span> consul<span class=\"_ _0\"></span>ente esterno<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> la S<span class=\"_ _17\"></span>ociet\u00e0 ha compl<span class=\"_ _17\"></span>etato il processo <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>\u201c<span class=\"ff6\">Purchase <span class=\"_ _16\"></span>Price <span class=\"_ _16\"></span>Allocation<span class=\"ff7\">\u201d. <span class=\"_ _16\"></span>Le <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _6d\"></span>acquisite <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>le <span class=\"_ _16\"></span>passivit\u00e0 <span class=\"_ _16\"></span>assunte <span class=\"_ _17\"></span>sono <span class=\"_ _16\"></span>state </span></span>oggetto <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>valutazione <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>la <span class=\"_ _15\"></span>loro <span class=\"_ _3\"></span>iscrizione <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span><span class=\"ff6\">fair <span class=\"_ _15\"></span>value</span>, <span class=\"_ _3\"></span>determinato<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>come <span class=\"_ _15\"></span>illustrato <span class=\"_ _15\"></span>nella tabella seguente<span class=\"_ _0\"></span>: <table class=\"s w4ec h337\" id=\"_153d41e9-adf2-4089-8351-a718fa9129da\"><tr><td></td><td class=\"c x367 y1c19 w4ed h2e0\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Valori contabili<span class=\"_ _82\"> </span></div></td><td class=\"c x368 y1c19 w4ee h2e0\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Purchase price<span class=\"_ _82\"> </span></div></td><td class=\"c x369 y1c19 w4ef h2e0\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Fair Value alla<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1e7 y1c1a w249 h13\"><div class=\"t m0 xf h2 y920 ff1 fs8 fc0 sc0 ls0 ws0\">(Euro <span class=\"ff7\">\u2018000</span><span class=\"ff7\">)</span><span class=\"fs0\"> </span></div></td><td class=\"c x36a y1c1b w4f0 h2e2\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">alla data di<span class=\"_ _82\"> </span></div></td><td class=\"c x36b y1c1b w4f1 h2e2\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">allocation alla<span class=\"_ _82\"> </span></div></td><td class=\"c x36c y1c1b w4f2 h2e2\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">data di<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x36d y1c1c w410 h2e2\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">acquisizione<span class=\"_ _82\"> </span></div></td><td class=\"c x36e y1c1c w4f2 h2e2\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">data di<span class=\"_ _82\"> </span></div></td><td class=\"c x36f y1c1c w410 h2e2\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">acquisizione<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x34d y1c1d w410 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">acquisizione<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1e7 y1c1e w249 h252\"><div class=\"t m0 xf h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 immateriali a vita utile definita </div></td><td class=\"c x370 y1c1e w2cf h252\"><div class=\"t m0 x88 h2 y1df ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x371 y1c1e w2d0 h252\"><div class=\"t m0 x2f h2 y1df ff1 fs0 fc0 sc0 ls0 ws0\">2.232 </div></td><td class=\"c x372 y1c1e w2d1 h252\"><div class=\"t m0 x2f h2 y1df ff1 fs0 fc0 sc0 ls0 ws0\">2.232 </div></td></tr><tr><td class=\"c x1e7 y1c1f w249 h253\"><div class=\"t m0 xf h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">Immobili, impianti e macchinari </div></td><td class=\"c x370 y1c1f w2cf h253\"><div class=\"t m0 x2f h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">4.553 </div></td><td class=\"c x371 y1c1f w2d0 h253\"><div class=\"t m0 x88 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y1c1f w2d1 h253\"><div class=\"t m0 x2f h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">4.533 </div></td></tr><tr><td class=\"c x1e7 y1c20 w249 h252\"><div class=\"t m0 xf h2 y90f ff1 fs0 fc0 sc0 ls0 ws0\">Rimanenze </div></td><td class=\"c x370 y1c20 w2cf h252\"><div class=\"t m0 x6 h2 y2af ff1 fs0 fc0 sc0 lse ws0\">79<span class=\"ls0\"> </span></div></td><td class=\"c x371 y1c20 w2d0 h252\"><div class=\"t m0 x88 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y1c20 w2d1 h252\"><div class=\"t m0 x13d h2 y2af ff1 fs0 fc0 sc0 lse ws0\">79<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1e7 y1c21 w249 h252\"><div class=\"t m0 xf h2 y90f ff1 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 per imposte correnti </div></td><td class=\"c x370 y1c21 w2cf h252\"><div class=\"t m0 x88 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x371 y1c21 w2d0 h252\"><div class=\"t m0 x88 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y1c21 w2d1 h252\"><div class=\"t m0 x88 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e7 y1c22 w249 h252\"><div class=\"t m0 xf h2 y90f ff1 fs0 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 correnti </div></td><td class=\"c x370 y1c22 w2cf h252\"><div class=\"t m0 x88 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x371 y1c22 w2d0 h252\"><div class=\"t m0 x88 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y1c22 w2d1 h252\"><div class=\"t m0 x88 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e7 y1c23 w249 h252\"><div class=\"t m0 xf h2 y90f ff1 fs0 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 correnti </div></td><td class=\"c x370 y1c23 w2cf h252\"><div class=\"t m0 x83 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">(382) </div></td><td class=\"c x371 y1c23 w2d0 h252\"><div class=\"t m0 x88 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y1c23 w2d1 h252\"><div class=\"t m0 x83 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">(382) </div></td></tr><tr><td class=\"c x1e7 y1c24 w249 h252\"><div class=\"t m0 xf h2 y90f ff1 fs0 fc0 sc0 ls0 ws0\">Fondi non correnti </div></td><td class=\"c x370 y1c24 w2cf h252\"><div class=\"t m0 x88 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x371 y1c24 w2d0 h252\"><div class=\"t m0 x88 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y1c24 w2d1 h252\"><div class=\"t m0 x88 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e7 y1c25 w249 h252\"><div class=\"t m0 xf h2 y90f ff1 fs0 fc0 sc0 ls0 ws0\">Imposte differite passive </div></td><td class=\"c x370 y1c25 w2cf h252\"><div class=\"t m0 x88 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x371 y1c25 w2d0 h252\"><div class=\"t m0 x83 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">(491) </div></td><td class=\"c x372 y1c25 w2d1 h252\"><div class=\"t m0 x83 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">(491) </div></td></tr><tr><td class=\"c x1e7 y1c26 w249 h252\"><div class=\"t m0 xf h3 y90f ff2 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 nette identificabili acquisite (A) </div></td><td class=\"c x370 y1c26 w2cf h252\"><div class=\"t m0 x2f h3 y2af ff2 fs0 fc0 sc0 ls0 ws0\">4.250 </div></td><td class=\"c x371 y1c26 w2d0 h252\"><div class=\"t m0 x2f h3 y2af ff2 fs0 fc0 sc0 ls0 ws0\">1.741 </div></td><td class=\"c x372 y1c26 w2d1 h252\"><div class=\"t m0 x2f h3 y2af ff2 fs0 fc0 sc0 ls0 ws0\">5.971 </div></td></tr><tr><td class=\"c x1e7 y1c27 w249 h252\"><div class=\"t m0 xf h3 y90f ff7 fs0 fc0 sc0 ls0 ws0\">Corrispettivo dell\u2019acquisizione (B)<span class=\"ff2 fc14\"> </span></div></td><td></td><td></td><td class=\"c x372 y1c27 w2d1 h252\"><div class=\"t m0 x56 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">15.281 </div></td></tr><tr><td class=\"c x1e7 y1c28 w249 h252\"><div class=\"t m0 xf h3 y90f ff2 fs0 fc0 sc0 ls0 ws0\">Avviamento (B) - (A) </div></td><td></td><td></td><td class=\"c x372 y1c28 w2d1 h252\"><div class=\"t m0 x2f h3 y2af ff2 fs0 fc0 sc0 ls0 ws0\">9.291 </div></td></tr></table>Il flusso di cassa netto derivante <span class=\"_ _6\"></span><span class=\"ff7\">dall\u2019acquisizione \u00e8 rappresentato nella tabella sotto </span>riportata: <table class=\"s w4f3 h338\" id=\"_e5ba22f1-aa7b-4ddd-b65c-39c68ae0f69f\"><tr><td class=\"c x1e7 y1c29 w2d2 h228\"><div class=\"t m0 xf h2 yf4 ff1 fs8 fc0 sc0 ls0 ws0\">(Euro <span class=\"ff7\">\u2018000</span><span class=\"ff7\">)</span><span class=\"fs0\"> </span></div></td><td></td></tr><tr><td class=\"c x1e7 y1c2a w2d2 h252\"><div class=\"t m0 xf h2 y90f ff1 fs0 fc0 sc0 ls0 ws0\">Corrispettivo pagato al 31 dicembre 2024 </div></td><td class=\"c x373 y1c2a w2d3 h252\"><div class=\"t m0 x56 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">(15.281) </div></td></tr><tr><td class=\"c x1e7 y1c2b w2d2 h252\"><div class=\"t m0 xf h3 y90f ff1 fs0 fc0 sc0 ls0 ws0\">Disponibilit\u00e0 liquide alla data di acquisizione<span class=\"ff2 fc14\"> </span></div></td><td class=\"c x373 y1c2b w2d3 h252\"><div class=\"t m0 x2 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e7 y1c2c w2d2 h252\"><div class=\"t m0 xf h3 y90f ff2 fs0 fc0 sc0 ls0 ws0\">Flusso di cassa netto al 31 dicembre 2024 derivante dall'acquisizione </div></td><td class=\"c x373 y1c2c w2d3 h252\"><div class=\"t m0 x56 h3 y2af ff2 fs0 fc0 sc0 ls0 ws0\">(15.281) </div></td></tr></table>Acquisizione d<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span> Casa Bay<span class=\"_ _0\"></span>an Sdn Bhd In <span class=\"_ _16\"></span>data<span class=\"_ _17\"></span> 1<span class=\"_ _17\"></span>3 <span class=\"_ _17\"></span>otto<span class=\"_ _17\"></span>bre <span class=\"_ _16\"></span>2023<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>Aalb<span class=\"_ _0\"></span>org<span class=\"_ _17\"></span> P<span class=\"_ _17\"></span>ortl<span class=\"_ _17\"></span>and <span class=\"_ _17\"></span>Hol<span class=\"_ _17\"></span>ding<span class=\"_ _17\"></span> A<span class=\"_ _0\"></span>/S <span class=\"_ _16\"></span>ha <span class=\"_ _16\"></span>stip<span class=\"_ _0\"></span>ul<span class=\"_ _17\"></span>ato <span class=\"_ _17\"></span>il <span class=\"_ _16\"></span>con<span class=\"_ _17\"></span>tratto<span class=\"_ _17\"></span> p<span class=\"_ _17\"></span>er <span class=\"_ _17\"></span>l'a<span class=\"_ _17\"></span>cqui<span class=\"_ _17\"></span>sizi<span class=\"_ _17\"></span>one de<span class=\"_ _17\"></span>ll'in<span class=\"_ _17\"></span>tero<span class=\"_ _0\"></span> ca<span class=\"_ _17\"></span>pita<span class=\"_ _17\"></span>le s<span class=\"_ _17\"></span>ocial<span class=\"_ _0\"></span>e di<span class=\"_ _17\"></span> Cas<span class=\"_ _17\"></span>a Ba<span class=\"_ _17\"></span>yan <span class=\"_ _17\"></span>Sdn B<span class=\"_ _17\"></span>hd (\u201cC<span class=\"_ _17\"></span>asa <span class=\"_ _17\"></span>Baya<span class=\"_ _17\"></span>n\u201d), <span class=\"_ _0\"></span>soc<span class=\"_ _17\"></span>iet\u00e0<span class=\"_ _17\"></span> pro<span class=\"_ _0\"></span>pri<span class=\"_ _17\"></span>etar<span class=\"_ _17\"></span>ia d<span class=\"_ _0\"></span>i u<span class=\"_ _17\"></span>na ca<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span> in Mal<span class=\"_ _17\"></span>esia<span class=\"_ _17\"></span>. <span class=\"_ _6\"></span>Il pe<span class=\"_ _17\"></span>rfezi<span class=\"_ _17\"></span>ona<span class=\"_ _17\"></span>mento<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l su<span class=\"_ _0\"></span>cci<span class=\"_ _17\"></span>tato<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>con<span class=\"_ _17\"></span>tratto<span class=\"_ _17\"></span>, <span class=\"_ _6\"></span>si \u00e8 con<span class=\"_ _17\"></span>clus<span class=\"_ _17\"></span>o il 16 otto<span class=\"_ _17\"></span>bre 20<span class=\"_ _17\"></span>23. Il<span class=\"_ _17\"></span> co<span class=\"_ _0\"></span>rri<span class=\"_ _17\"></span>spet<span class=\"_ _0\"></span>tiv<span class=\"_ _17\"></span>o <span class=\"_ _14\"></span>paga<span class=\"_ _17\"></span>to <span class=\"_ _14\"></span>per <span class=\"_ _6\"></span>l\u2019acq<span class=\"_ _17\"></span>uisi<span class=\"_ _17\"></span>zione<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _6\"></span>stato<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>pa<span class=\"_ _17\"></span>ri <span class=\"_ _14\"></span>ad <span class=\"_ _14\"></span>5,9<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>mil<span class=\"_ _17\"></span>ioni<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _15\"></span><span class=\"ff1\">Euro <span class=\"_ _14\"></span>(M<span class=\"_ _17\"></span>YR <span class=\"_ _14\"></span>30 <span class=\"_ _14\"></span>mi<span class=\"_ _0\"></span>lio<span class=\"_ _17\"></span>ni). <span class=\"_ _14\"></span>Il </span>co<span class=\"_ _0\"></span>rri<span class=\"_ _17\"></span>spet<span class=\"_ _0\"></span>tiv<span class=\"_ _17\"></span>o \u00e8 s<span class=\"_ _17\"></span>tato <span class=\"_ _17\"></span>corri<span class=\"_ _17\"></span>spo<span class=\"_ _17\"></span>sto t<span class=\"_ _17\"></span>ramit<span class=\"_ _17\"></span>e ca<span class=\"_ _0\"></span>ssa<span class=\"_ _17\"></span>.  Nel <span class=\"_ _3\"></span>corso <span class=\"_ _3\"></span>del <span class=\"_ _15\"></span>2024, <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>supporto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>consulente <span class=\"_ _15\"></span>esterno, <span class=\"_ _3\"></span>la <span class=\"_ _15\"></span>Societ\u00e0 <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>completato <span class=\"_ _15\"></span>il processo di \u201c<span class=\"ff6\">Pu<span class=\"_ _0\"></span>rchase Price All<span class=\"_ _0\"></span>ocation<span class=\"ff7\">\u201d.<span class=\"_ _82\"> </span></span></span>Le <span class=\"_ _19\"> </span>attivit\u00e0 <span class=\"_ _19\"> </span>acquisite <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>le <span class=\"_ _19\"> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>assunte <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>state <span class=\"_ _19\"></span>oggetto <span class=\"_ _19\"> </span>di <span class=\"_ _19\"></span>valutazi<span class=\"_ _17\"></span>one <span class=\"_ _1f\"> </span>per <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>loro iscrizione <span class=\"_ _6d\"></span>al <span class=\"_ _17\"></span><span class=\"ff6\">fair <span class=\"_ _16\"></span>value<span class=\"ff1\"> <span class=\"_ _16\"></span><span class=\"ff7\">e, <span class=\"_ _16\"></span>in <span class=\"_ _16\"></span>aggiunta <span class=\"_ _16\"></span>al <span class=\"_ _16\"></span>valore <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>quest\u2019ultime, <span class=\"_ _6d\"></span>\u00e8 <span class=\"_ _17\"></span>stato <span class=\"_ _6d\"></span>iscritto <span class=\"_ _6d\"></span>un <span class=\"_ _17\"></span>maggior <span class=\"_ _6d\"></span>valore </span></span></span>della cava<span class=\"_ _0\"></span> pari <span class=\"_ _17\"></span>a circa<span class=\"_ _0\"></span> 7,5 <span class=\"_ _17\"></span>milioni di Euro,<span class=\"_ _17\"></span> determinato <span class=\"_ _17\"></span>come illustra<span class=\"_ _0\"></span>to nell<span class=\"_ _17\"></span>a tabella seguente<span class=\"_ _17\"></span>: <table class=\"s w4f4 h339\" id=\"_468af05b-94db-4450-9c73-34d7d951de18\"><tr><td></td><td class=\"c x375 y1c2d w4f5 h33a\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Valori contabili alla<span class=\"_ _82\"> </span></div></td><td class=\"c x376 y1c2d w4ee h33a\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Purchase price<span class=\"_ _82\"> </span></div></td><td class=\"c x377 y1c2d w4f6 h33a\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Fair Value alla data<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x378 y1c2e w2d5 h3f\"><div class=\"t m0 xf h2 y12ac ff1 fs8 fc0 sc0 ls0 ws0\">(Euro <span class=\"ff7\">\u2018000</span><span class=\"ff7\">)</span><span class=\"fs0\"> </span></div></td><td class=\"c x379 y1c2f w4f2 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">data di<span class=\"_ _82\"> </span></div></td><td class=\"c x37a y1c2f w4f7 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">allocation alla data<span class=\"_ _82\"> </span></div></td><td class=\"c x37b y1c2f w4ed h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">di acquisizione<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x37c y1c1d w410 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">acquisizione<span class=\"_ _82\"> </span></div></td><td class=\"c x376 y1c1d w4ed h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">di acquisizione<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x378 y1c30 w2d5 h252\"><div class=\"t m0 xf h2 y90f ff1 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 immateriali a vita utile definita </div></td><td class=\"c x37d y1c30 w1aa h252\"><div class=\"t m0 x8 h2 y2af ff1 fs0 fc0 sc0 lse ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x37e y1c30 w2d3 h252\"><div class=\"t m0 x2 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x37f y1c30 w2d6 h252\"><div class=\"t m0 x8 h2 y2af ff1 fs0 fc0 sc0 lse ws0\">15<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x378 y1c31 w2d5 h252\"><div class=\"t m0 xf h2 y90f ff1 fs0 fc0 sc0 ls0 ws0\">Immobili, impianti e macchinari </div></td><td class=\"c x37d y1c31 w1aa h252\"><div class=\"t m0 x14 h2 y2af ff1 fs0 fc0 sc0 lse ws0\">165<span class=\"ls0\"> </span></div></td><td class=\"c x37e y1c31 w2d3 h252\"><div class=\"t m0 x6f h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">7.356 </div></td><td class=\"c x37f y1c31 w2d6 h252\"><div class=\"t m0 x6f h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">7.521 </div></td></tr><tr><td class=\"c x378 y1c32 w2d5 h252\"><div class=\"t m0 xf h26 y90f ff6 fs0 fc0 sc0 ls0 ws0\">di cui Right of Use </div></td><td class=\"c x37d y1c32 w1aa h252\"><div class=\"t m0 x14 h26 y2af ff6 fs0 fc0 sc0 lse ws0\">143<span class=\"ls0\"> </span></div></td><td class=\"c x37e y1c32 w2d3 h252\"><div class=\"t m0 x14d h26 y2af ff6 fs0 fc0 sc0 ls0 ws0\">(143) </div></td><td class=\"c x37f y1c32 w2d6 h252\"><div class=\"t m0 x2 h26 y2af ff6 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x378 y1c33 w2d5 h252\"><div class=\"t m0 xf h2 y90f ff1 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 per imposte correnti </div></td><td class=\"c x37d y1c33 w1aa h252\"><div class=\"t m0 x8 h2 y2af ff1 fs0 fc0 sc0 lse ws0\">22<span class=\"ls0\"> </span></div></td><td class=\"c x37e y1c33 w2d3 h252\"><div class=\"t m0 x2 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x37f y1c33 w2d6 h252\"><div class=\"t m0 x8 h2 y2af ff1 fs0 fc0 sc0 lse ws0\">22<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x378 y1c34 w2d5 h253\"><div class=\"t m0 xf h2 y90f ff1 fs0 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 correnti </div></td><td class=\"c x37d y1c34 w1aa h253\"><div class=\"t m0 x8 h2 y2af ff1 fs0 fc0 sc0 lse ws0\">18<span class=\"ls0\"> </span></div></td><td class=\"c x37e y1c34 w2d3 h253\"><div class=\"t m0 x2 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x37f y1c34 w2d6 h253\"><div class=\"t m0 x8 h2 y2af ff1 fs0 fc0 sc0 lse ws0\">18<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x378 y1c35 w2d5 h255\"><div class=\"t m0 xf h2 y90f ff1 fs0 fc0 sc0 ls0 ws0\">Disponibilit\u00e0 liquide e mezzi equivalenti </div></td><td class=\"c x37d y1c35 w1aa h255\"><div class=\"t m0 x7c h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x37e y1c35 w2d3 h255\"><div class=\"t m0 x2 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x37f y1c35 w2d6 h255\"><div class=\"t m0 x7c h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x378 y1c36 w2d5 h252\"><div class=\"t m0 xf h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">Fondi non correnti </div></td><td class=\"c x37d y1c36 w1aa h252\"><div class=\"t m0 x6 h2 y1df ff1 fs0 fc0 sc0 ls0 ws0\">(22) </div></td><td class=\"c x37e y1c36 w2d3 h252\"><div class=\"t m0 x2 h2 y1df ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x37f y1c36 w2d6 h252\"><div class=\"t m0 x6 h2 y1df ff1 fs0 fc0 sc0 ls0 ws0\">(22) </div></td></tr><tr><td class=\"c x378 y1c37 w2d5 h252\"><div class=\"t m0 xf h2 y90f ff1 fs0 fc0 sc0 ls0 ws0\">Imposte differite passive </div></td><td class=\"c x37d y1c37 w1aa h252\"><div class=\"t m0 x8 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">(1) </div></td><td class=\"c x37e y1c37 w2d3 h252\"><div class=\"t m0 x2f h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">(1.765) </div></td><td class=\"c x37f y1c37 w2d6 h252\"><div class=\"t m0 x2f h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">(1.766) </div></td></tr><tr><td class=\"c x378 y1c38 w2d5 h252\"><div class=\"t m0 xf h3 y90f ff2 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 nette identificabili acquisite (A) </div></td><td class=\"c x37d y1c38 w1aa h252\"><div class=\"t m0 x14 h3 y2af ff2 fs0 fc0 sc0 lse ws0\">197<span class=\"ls0\"> </span></div></td><td class=\"c x37e y1c38 w2d3 h252\"><div class=\"t m0 x6f h3 y2af ff2 fs0 fc0 sc0 ls0 ws0\">5.591 </div></td><td class=\"c x37f y1c38 w2d6 h252\"><div class=\"t m0 x6f h3 y2af ff2 fs0 fc0 sc0 ls0 ws0\">5.788 </div></td></tr><tr><td class=\"c x378 y1c39 w2d5 h252\"><div class=\"t m0 xf h3 y90f ff7 fs0 fc0 sc0 ls0 ws0\">Corrispettivo dell\u2019acquisizione (B)<span class=\"ff2 fc14\"> </span></div></td><td></td><td></td><td class=\"c x37f y1c39 w2d6 h252\"><div class=\"t m0 x6f h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">6.028 </div></td></tr><tr><td class=\"c x378 y1c3a w2d5 h252\"><div class=\"t m0 xf h3 y90f ff2 fs0 fc0 sc0 ls0 ws0\">Avviamento (B) - (A) </div></td><td></td><td></td><td class=\"c x37f y1c3a w2d6 h252\"><div class=\"t m0 x14 h3 y2af ff2 fs0 fc0 sc0 lse ws0\">240<span class=\"ls0\"> </span></div></td></tr></table>Il <span class=\"_ _15\"></span>flusso <span class=\"_ _15\"></span>di <span class=\"_ _3\"></span>cassa <span class=\"_ _15\"></span>netto <span class=\"_ _15\"></span>derivante <span class=\"_ _3\"></span><span class=\"ff7\">dall\u2019acquisi<span class=\"_ _0\"></span>zione <span class=\"_ _3\"></span>ha <span class=\"_ _15\"></span>avuto <span class=\"_ _15\"></span>i <span class=\"_ _3\"></span>suoi <span class=\"_ _15\"></span>effetti <span class=\"_ _15\"></span>nel <span class=\"_ _15\"></span>bilancio <span class=\"_ _3\"></span>al <span class=\"_ _15\"></span>31 </span>dicembre 2023 senza<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>alcun<span class=\"_ _0\"></span>a modifica nel co<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>so dell<span class=\"_ _17\"></span>\u2019anno.<span class=\"_ _82\"> </span>38.<span class=\"ls0\"> <span class=\"_ _17\"></span>Informazione sui risch<span class=\"_ _17\"></span>i finanziari </span>L\u2019attivit\u00e0 <span class=\"_ _14\"></span>del <span class=\"_ _6\"></span>Gruppo <span class=\"_ _6\"></span>Caltagirone <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _6\"></span>sottoposta <span class=\"_ _14\"></span>genericamen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e <span class=\"_ _14\"></span>a <span class=\"_ _6\"></span>vari <span class=\"_ _14\"></span>rischi <span class=\"_ _6\"></span>f<span class=\"_ _6\"></span>inanziari:<span class=\"_ _17\"></span> rischio di credito, rischio di l<span class=\"_ _0\"></span>iquidit\u00e0, rischio di cambio, rischio di<span class=\"_ _0\"></span> tasso di interesse, rischio di<span class=\"_ _17\"></span> variazione di <span class=\"_ _6\"></span>fair value <span class=\"_ _6\"></span>delle partecipazioni azionarie, r<span class=\"_ _6\"></span>ischio d<span class=\"_ _6\"></span>i variazione di <span class=\"_ _6\"></span>fair <span class=\"_ _6\"></span>value degli investimenti immobi<span class=\"_ _0\"></span>liari e rischio di<span class=\"_ _0\"></span> prezzo del<span class=\"_ _0\"></span>le materie pri<span class=\"_ _17\"></span>me. <span class=\"_ _6\"></span> La ges<span class=\"_ _0\"></span>tione dei<span class=\"_ _17\"></span> rischi fin<span class=\"_ _17\"></span>anziari del G<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>uppo <span class=\"_ _17\"></span>si svolge <span class=\"_ _17\"></span>nell\u2019ambito di <span class=\"_ _17\"></span>precise direttive<span class=\"_ _17\"></span> di natura  organizzativa  che  disciplinano  la  gestione <span class=\"_ _1c\"> </span>degli  stessi <span class=\"_ _1c\"> </span>e  il <span class=\"_ _1c\"> </span>controllo  di  tutte  le operazioni <span class=\"_ _16\"></span>che <span class=\"_ _17\"></span>hanno <span class=\"_ _17\"></span>stretta <span class=\"_ _16\"></span>rilevanza <span class=\"_ _17\"></span>nella<span class=\"_ _17\"></span> comp<span class=\"_ _17\"></span>osizione <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _16\"></span>e p<span class=\"_ _17\"></span>assivit\u00e0 <span class=\"_ _17\"></span>finanziarie<span class=\"_ _17\"></span> e /o commerci<span class=\"_ _0\"></span>ali.<span class=\"fs5\"> </span>Rischio di credito L\u2019esposizion<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>massima <span class=\"_ _12\"> </span>al <span class=\"_ _19\"> </span>rischio <span class=\"_ _12\"> </span>di <span class=\"_ _19\"> </span>credito <span class=\"_ _12\"> </span>per <span class=\"_ _19\"> </span>il <span class=\"_ _12\"> </span>Gruppo <span class=\"_ _19\"> </span>al <span class=\"_ _12\"> </span>31 <span class=\"_ _19\"> </span>dicembre <span class=\"_ _19\"> </span><span class=\"ff1 ls1\">2024<span class=\"ls0\"> <span class=\"_ _19\"> </span><span class=\"lsc\">\u00e8 </span></span></span>rappresentata <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>valore <span class=\"_ _14\"></span>contabile <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>crediti <span class=\"_ _14\"></span>iscritti <span class=\"_ _6\"></span>in <span class=\"_ _14\"></span>bilancio, <span class=\"_ _14\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _14\"></span>331,9 <span class=\"_ _14\"></span>milioni <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>Euro<span class=\"ls2\">, </span>di cui 53,5 milion<span class=\"_ _17\"></span>i <span class=\"_ _6\"></span>di Euro verso par<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i correlate<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span> Il <span class=\"_ _14\"></span>rischio <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>credito <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _14\"></span>mitigato <span class=\"_ _14\"></span>da <span class=\"_ _14\"></span>un\u2019attenta <span class=\"_ _14\"></span>procedura <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>valutazione<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>della <span class=\"_ _14\"></span>solvibili<span class=\"_ _0\"></span>t\u00e0 della <span class=\"_ _12\"></span>clientela <span class=\"_ _12\"></span>ai <span class=\"_ _12\"></span>fini <span class=\"_ _12\"></span>della <span class=\"_ _3\"></span>concessione <span class=\"_ _12\"></span>degli <span class=\"_ _12\"></span>affidamenti<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>ai <span class=\"_ _12\"></span>singoli <span class=\"_ _12\"></span>clienti <span class=\"_ _12\"></span>e, <span class=\"_ _12\"></span>infine, <span class=\"_ _12\"></span>non <span class=\"_ _12\"></span>si rilevano <span class=\"_ _12\"> </span>posizioni <span class=\"_ _12\"></span>creditorie <span class=\"_ _12\"></span>significative<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>che <span class=\"_ _12\"> </span>comportino <span class=\"_ _12\"> </span>un\u2019eccessiva <span class=\"_ _12\"> </span>concentrazione <span class=\"_ _12\"></span>del<span class=\"_ _0\"></span> credito. <table class=\"s w4f8 h33b\" id=\"_2ce34a6f-8faa-4d46-94f1-5310f3d289b4\"><tr><td></td><td class=\"c x278 y1c3b w263 h39\"><div class=\"t m0 xf h103 y175 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.<span class=\"ls10\">2024</span> </div></td><td class=\"c x276 y1c3b w137 h39\"><div class=\"t m0 x1b h103 y175 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.<span class=\"ls10\">2023</span> </div></td></tr><tr><td class=\"c x1f0 y1c3c w22b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Gruppo Cemen<span class=\"_ _0\"></span>tir </div></td><td class=\"c x278 y1c3c w263 h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">181.656 </div></td><td class=\"c x276 y1c3c w137 h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">164.901 </div></td></tr><tr><td class=\"c x1f0 y1c3d w22b h39\"><div class=\"t m0 x1b h43 y175 ff1 fs8 fc0 sc0 ls0 ws0\">Gruppo Caltagiro<span class=\"_ _17\"></span>ne Editore </div></td><td class=\"c x278 y1c3d w263 h39\"><div class=\"t m0 x3d h43 y175 ff1 fs8 fc0 sc0 ls0 ws0\">39.228 </div></td><td class=\"c x276 y1c3d w137 h39\"><div class=\"t m0 x22 h43 y175 ff1 fs8 fc0 sc0 ls0 ws0\">35.910 </div></td></tr><tr><td class=\"c x1f0 y1c3e w22b h39\"><div class=\"t m0 x1b h43 y175 ff1 fs8 fc0 sc0 ls0 ws0\">Gruppo Vianini La<span class=\"_ _17\"></span>v<span class=\"_ _6\"></span>ori </div></td><td class=\"c x278 y1c3e w263 h39\"><div class=\"t m0 x22 h43 y175 ff1 fs8 fc0 sc0 ls0 ws0\">107.235 </div></td><td class=\"c x276 y1c3e w137 h39\"><div class=\"t m0 x22 h43 y175 ff1 fs8 fc0 sc0 ls0 ws0\">84.142 </div></td></tr><tr><td class=\"c x1f0 y1c3f w22b h39\"><div class=\"t m0 x1b h43 y173 ff1 fs8 fc0 sc0 ls0 ws0\">Gruppo Vianini<span class=\"_ _0\"></span> </div></td><td class=\"c x278 y1c3f w263 h39\"><div class=\"t m0 x3e h43 y173 ff1 fs8 fc0 sc0 ls0 ws0\">3.337 </div></td><td class=\"c x276 y1c3f w137 h39\"><div class=\"t m0 x35 h43 y173 ff1 fs8 fc0 sc0 ls0 ws0\">3.152 </div></td></tr><tr><td class=\"c x1f0 y1c40 w22b h3a\"><div class=\"t m0 x1b h43 y175 ff1 fs8 fc0 sc0 ls0 ws0\">Altre societ\u00e0 </div></td><td class=\"c x278 y1c40 w263 h3a\"><div class=\"t m0 x4a h43 y175 ff1 fs8 fc0 sc0 ls10 ws0\">478<span class=\"ls0\"> </span></div></td><td class=\"c x276 y1c40 w137 h3a\"><div class=\"t m0 x38 h43 y175 ff1 fs8 fc0 sc0 ls10 ws0\">480<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1c41 w22b h3b\"><div class=\"t m0 x1b h103 y175 ff2 fs8 fc0 sc0 ls0 ws0\">Totale crediti<span class=\"_ _0\"></span> commerciali </div></td><td class=\"c x278 y1c41 w263 h3b\"><div class=\"t m0 x22 h103 y175 ff2 fs8 fc0 sc0 ls0 ws0\">331.935 </div></td><td class=\"c x276 y1c41 w137 h3b\"><div class=\"t m0 x21 h103 y175 ff2 fs8 fc0 sc0 ls0 ws0\">288.585 </div></td></tr></table>La gestione dei rischi di credito<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>si basa su limiti di credito<span class=\"_ _0\"></span> interni<span class=\"_ _6\"></span> determinati sia<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>sulla base dei clienti sia <span class=\"_ _0\"></span>sulla base dell'esperie<span class=\"_ _0\"></span>nza delle societ\u00e0<span class=\"_ _17\"></span> del Gruppo con le controparti<span class=\"ls2\">. </span> A <span class=\"_ _12\"></span>causa <span class=\"_ _3\"></span>della <span class=\"_ _12\"></span>situazione <span class=\"_ _3\"></span>del <span class=\"_ _12\"></span>mercato,<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>negli <span class=\"_ _12\"></span>ultimi <span class=\"_ _3\"></span>anni <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>Gruppo<span class=\"_ _17\"></span> <span class=\"_ _19\"></span>ha <span class=\"_ _3\"></span>aumentato <span class=\"_ _3\"></span>le risorse <span class=\"_ _6\"></span>utilizzate<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>il f<span class=\"_ _6\"></span>ollow-up <span class=\"_ _6\"></span>sui clienti, <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>contribuisce ad <span class=\"_ _6\"></span>avvertire tempestivamente<span class=\"_ _17\"></span> di possibili<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>rischi. Storicamente<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>il Gruppo <span class=\"ls1\">non</span> ha subi<span class=\"_ _0\"></span>to perdite significativ<span class=\"_ _17\"></span>e<span class=\"lsd\">. </span> Le <span class=\"_ _17\"></span>prospettive <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>recuperabili<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _0\"></span>dei <span class=\"_ _17\"></span>crediti <span class=\"_ _17\"></span>in es<span class=\"_ _17\"></span>sere <span class=\"_ _0\"></span>sono <span class=\"_ _17\"></span>valutate <span class=\"_ _17\"></span>tenendo <span class=\"_ _16\"></span>conto <span class=\"_ _0\"></span>delle garanzie in <span class=\"_ _17\"></span>essere valida<span class=\"_ _0\"></span>mente escu<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ibili<span class=\"_ _17\"></span> e delle indi<span class=\"_ _17\"></span>cazioni dei legal<span class=\"_ _17\"></span>i che seguono <span class=\"_ _0\"></span>la prati<span class=\"_ _0\"></span>ca di recupero.  Il <span class=\"_ _12\"></span>limite <span class=\"_ _3\"></span>di <span class=\"_ _12\"></span>rischio <span class=\"_ _12\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>credito <span class=\"_ _12\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _12\"></span>finanzi<span class=\"_ _17\"></span>arie <span class=\"_ _12\"></span>corrisponde <span class=\"_ _3\"></span>ai <span class=\"_ _12\"></span>valori <span class=\"_ _12\"></span>rilevati <span class=\"_ _12\"></span>in<span class=\"_ _17\"></span> bilancio.  Nessun singolo cli<span class=\"_ _0\"></span>ente presenta rischi<span class=\"_ _0\"></span> significativi<span class=\"_ _0\"></span> per il Gruppo. Rischio di liquidit\u00e0 Il rischio<span class=\"_ _17\"></span> di liquidit\u00e0 <span class=\"_ _17\"></span>a cui \u00e8 <span class=\"_ _17\"></span>esposto il <span class=\"_ _17\"></span>Gruppo fa ri<span class=\"_ _0\"></span>ferimento al<span class=\"_ _17\"></span>la disponibili<span class=\"_ _0\"></span>t\u00e0 di <span class=\"_ _0\"></span>risorse<span class=\"_ _0\"></span> finanziarie, all\u2019acce<span class=\"_ _0\"></span>sso al mercato<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>del credi<span class=\"_ _0\"></span>to e degli<span class=\"_ _0\"></span> strumenti finanziari in<span class=\"_ _0\"></span> generale. <span class=\"ff1\"> </span>Tale <span class=\"_ _3\"></span>rischio <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _3\"></span>gestito <span class=\"_ _3\"></span>monitorando <span class=\"_ _12\"></span>costan<span class=\"_ _17\"></span>temente <span class=\"_ _12\"></span>i <span class=\"_ _3\"></span>flussi <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span>cassa, <span class=\"_ _3\"></span>le <span class=\"_ _12\"></span>necessit\u00e0 <span class=\"_ _3\"></span>di finanziamento e<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>la liqui<span class=\"_ _0\"></span>dit\u00e0 delle<span class=\"_ _0\"></span> societ\u00e0 controll<span class=\"_ _0\"></span>ate con l\u2019<span class=\"_ _0\"></span>obiettivo di gar<span class=\"_ _17\"></span>antire un\u2019efficace ed<span class=\"_ _17\"></span> efficiente gestione<span class=\"_ _17\"></span> delle risorse finanziarie.  Il <span class=\"_ _15\"></span>Gruppo <span class=\"_ _15\"></span>Caltagirone <span class=\"_ _15\"></span>dispone <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>liquidit\u00e0 <span class=\"_ _15\"></span>propria <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>si <span class=\"_ _15\"></span>r<span class=\"_ _6\"></span>itiene<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>pertanto <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>rischio <span class=\"_ _15\"></span>non significativo per<span class=\"_ _0\"></span> il Gruppo. Rischio di cambio Le <span class=\"_ _14\"></span>societ\u00e0 <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span>Gruppo <span class=\"_ _14\"></span>Cementir<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>sono <span class=\"_ _6\"></span>esposte <span class=\"_ _14\"></span>a <span class=\"_ _6\"></span>rischi <span class=\"_ _14\"></span>derivanti <span class=\"_ _14\"></span>dalla <span class=\"_ _6\"></span>variazione <span class=\"_ _6\"></span>dei tassi <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>cambio, <span class=\"_ _16\"></span>che <span class=\"_ _17\"></span>possono <span class=\"_ _16\"></span>influire <span class=\"_ _17\"></span>sul <span class=\"_ _17\"></span>risultato <span class=\"_ _16\"></span>economico <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>sul <span class=\"_ _17\"></span>valore <span class=\"_ _17\"></span>del <span class=\"_ _16\"></span>patrimonio <span class=\"_ _16\"></span>netto. Per <span class=\"_ _15\"></span>quanto <span class=\"_ _15\"></span>riguarda <span class=\"_ _15\"></span>i <span class=\"_ _15\"></span>princi<span class=\"_ _17\"></span>pali <span class=\"_ _15\"></span>eff<span class=\"_ _6\"></span>etti <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>consoli<span class=\"_ _17\"></span>dament<span class=\"_ _6\"></span>o <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _15\"></span>estere, <span class=\"_ _15\"></span>se <span class=\"_ _15\"></span>i tassi <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>cambio <span class=\"_ _12\"></span>in <span class=\"_ _19\"></span>Lira <span class=\"_ _3\"></span>Turca <span class=\"_ _19\"> </span>(TRY), <span class=\"_ _12\"></span>Corona <span class=\"_ _12\"></span>Norvegese<span class=\"_ _17\"></span> <span class=\"_ _19\"></span>(NOK), <span class=\"_ _12\"></span>Coron<span class=\"_ _17\"></span>a <span class=\"_ _19\"> </span>Svedese <span class=\"_ _12\"></span>(SEK), Dollaro <span class=\"_ _16\"></span>Usa <span class=\"_ _16\"></span>(USD), <span class=\"_ _16\"></span>Renminbi-Yuan <span class=\"_ _16\"></span>(CNY), <span class=\"_ _16\"></span>Ringgit <span class=\"_ _16\"></span>(MYR) <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>Lira <span class=\"_ _16\"></span>Egiziana <span class=\"_ _16\"></span>(EGP) <span class=\"_ _16\"></span>fossero <span class=\"_ _16\"></span>st<span class=\"_ _6\"></span>ati tutti <span class=\"_ _15\"></span>inferiori <span class=\"_ _3\"></span>mediamente <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>10% <span class=\"_ _3\"></span>rispetto <span class=\"_ _3\"></span>al <span class=\"_ _15\"></span>tasso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cambio <span class=\"_ _15\"></span>effettivo, <span class=\"_ _15\"></span>la <span class=\"_ _3\"></span>conversione <span class=\"_ _3\"></span>dei patrimoni <span class=\"_ _6\"></span>netti <span class=\"_ _6\"></span>avrebbe<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>generato <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>dicembre 2024 <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>riduzione <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>Euro <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>circa <span class=\"_ _6\"></span>58 milioni <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>Euro <span class=\"_ _14\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>circa <span class=\"_ _6\"></span>1,8% <span class=\"_ _6\"></span>sul <span class=\"_ _6\"></span>patrimonio <span class=\"_ _6\"></span>netto <span class=\"_ _6\"></span>consolidato (<span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>dicembre <span class=\"_ _6\"></span>2023 <span class=\"_ _6\"></span>una riduzione di 58 mili<span class=\"_ _0\"></span>oni di Euro pari a circa 2,1%). La valuta che ha avuto il maggiore i<span class=\"_ _0\"></span>mpatto<span class=\"_ _0\"></span> \u00e8 <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>Lira <span class=\"_ _17\"></span>Turca <span class=\"_ _17\"></span>(TRY), <span class=\"_ _17\"></span>15 <span class=\"_ _17\"></span>milioni <span class=\"_ _16\"></span>di Euro. <span class=\"_ _16\"></span>Ulteriori <span class=\"_ _17\"></span>rischi <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>valuta <span class=\"_ _17\"></span>derivanti <span class=\"_ _17\"></span>dal <span class=\"_ _17\"></span>consolidamento delle altre socie<span class=\"_ _0\"></span>t\u00e0 estere sono da con<span class=\"_ _17\"></span>siderarsi irrilevanti.  La <span class=\"_ _3\"></span>predominante <span class=\"_ _3\"></span>esposizione <span class=\"_ _3\"></span>valutaria <span class=\"_ _3\"></span>per <span class=\"_ _12\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>riguarda <span class=\"_ _3\"></span>il <span class=\"_ _12\"></span>risultato<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>operativo derivante <span class=\"_ _16\"></span>da <span class=\"_ _17\"></span>vendite <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>da <span class=\"_ _16\"></span>acquisti <span class=\"_ _16\"></span>in <span class=\"_ _17\"></span>USD, <span class=\"_ _16\"></span>PLN, <span class=\"_ _16\"></span>SEK, <span class=\"_ _17\"></span>NOK <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>CNY. <span class=\"_ _16\"></span>Una <span class=\"_ _17\"></span>ipotetica <span class=\"_ _16\"></span>diminuzione<span class=\"_ _17\"></span> del <span class=\"_ _16\"></span>10% <span class=\"_ _16\"></span>in <span class=\"_ _6d\"></span>t<span class=\"_ _6\"></span>utti<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>questi <span class=\"_ _16\"></span>tassi <span class=\"_ _6d\"></span>di <span class=\"_ _16\"></span>cambio <span class=\"_ _16\"></span>(ad <span class=\"_ _16\"></span>eccezione <span class=\"_ _6d\"></span>del <span class=\"_ _16\"></span>DKK) <span class=\"_ _16\"></span>avrebbe <span class=\"_ _6d\"></span>generato <span class=\"_ _16\"></span>una <span class=\"_ _16\"></span>riduzione del margine<span class=\"_ _17\"></span> operativo lor<span class=\"_ _0\"></span>do di 4,4<span class=\"_ _17\"></span> milioni <span class=\"_ _0\"></span>di Euro (<span class=\"_ _0\"></span>USD pari<span class=\"_ _0\"></span> a -3,6<span class=\"_ _17\"></span> milioni di E<span class=\"_ _0\"></span>uro, PLN <span class=\"_ _0\"></span>pari <span class=\"_ _17\"></span>a 2,4 milioni di Euro, SEK pari a 2,1<span class=\"_ _0\"></span> milioni di <span class=\"_ _6\"></span>Euro, NOK pari a 2 mili<span class=\"_ _0\"></span>oni di Euro <span class=\"_ _6\"></span>e CNY pari a 1,5 mil<span class=\"_ _0\"></span>ioni di<span class=\"_ _0\"></span> Euro) (nel<span class=\"_ _17\"></span> 2023 una <span class=\"_ _17\"></span>riduzione di circ<span class=\"_ _17\"></span>a<span class=\"_ _6\"></span> 2,8 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>di Euro di<span class=\"_ _0\"></span> cu<span class=\"_ _17\"></span>i: USD pari a<span class=\"_ _17\"></span> -2,5 milioni di Euro, PLN pa<span class=\"_ _17\"></span>ri a 2,3 milioni di Euro, SEK pari a 0<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span>1 mili<span class=\"_ _0\"></span>oni di Euro, NOK pari a 2,8<span class=\"_ _17\"></span> milioni di Euro e CNY<span class=\"_ _0\"></span> pari a 0,2 mi<span class=\"_ _0\"></span>lioni di Euro).  Il Gruppo<span class=\"_ _17\"></span> Cementir Holding <span class=\"_ _17\"></span>ha stipulato <span class=\"_ _0\"></span>un con<span class=\"_ _0\"></span>tratto di <span class=\"_ _17\"></span>swap (hedge <span class=\"_ _17\"></span>accounting) co<span class=\"_ _0\"></span>n una <span class=\"_ _16\"></span>data <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>scadenza <span class=\"_ _16\"></span>ottobre <span class=\"_ _16\"></span>2030, <span class=\"_ _16\"></span>in <span class=\"_ _17\"></span>cui <span class=\"_ _16\"></span>sono <span class=\"_ _16\"></span>stati <span class=\"_ _16\"></span>coperti <span class=\"_ _16\"></span>sia <span class=\"_ _17\"></span>il <span class=\"_ _16\"></span>rischio <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>cambio <span class=\"_ _16\"></span>sia <span class=\"_ _16\"></span>il <span class=\"_ _17\"></span>rischio di interesse. <span class=\"_ _6\"></span>In <span class=\"_ _6\"></span>relazione al <span class=\"_ _6\"></span>rischio di <span class=\"_ _6\"></span>interesse, il <span class=\"_ _6\"></span>Gruppo<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>Cementi<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>Holding<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>ha accordato <span class=\"_ _6\"></span>di pagare <span class=\"_ _6\"></span>un tasso <span class=\"_ _6\"></span>fisso <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>al 4.06% <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>Gruppo r<span class=\"_ _6\"></span>icever\u00e0<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>EURIBOR<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>- <span class=\"_ _6\"></span>uno spread <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>0.04%<span class=\"_ _17\"></span> ogni <span class=\"_ _6\"></span>30 <span class=\"_ _15\"></span>ap<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ile <span class=\"_ _6\"></span>e <span class=\"_ _14\"></span>31 <span class=\"_ _14\"></span>ottobre <span class=\"_ _6\"></span>fino <span class=\"_ _14\"></span>alla <span class=\"_ _14\"></span>scadenza. <span class=\"_ _6\"></span>La <span class=\"_ _14\"></span>parte <span class=\"_ _14\"></span>efficace<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>della <span class=\"_ _6\"></span>copertura <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _14\"></span>uguale <span class=\"_ _6\"></span>a tutti i pagamenti <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>uturi de<span class=\"_ _0\"></span>l flusso di cassa e<span class=\"_ _0\"></span> alle quote nominal<span class=\"_ _0\"></span>i.  La <span class=\"_ _19\"> </span>passivit\u00e0 <span class=\"_ _19\"></span>al <span class=\"_ _19\"></span><span class=\"ff6\">fair <span class=\"_ _12\"></span>value <span class=\"_ _19\"> </span></span>\u00e8 <span class=\"_ _19\"> </span>inclusa <span class=\"_ _19\"></span>in <span class=\"_ _19\"></span>una <span class=\"_ _12\"></span>voce <span class=\"_ _19\"> </span>separata <span class=\"_ _19\"> </span>nello <span class=\"_ _19\"></span>stato <span class=\"_ _12\"></span>patrimoniale \"Strumenti finanzi<span class=\"_ _0\"></span>ari derivati\". La parte<span class=\"_ _0\"></span> inefficace \u00e8 rileva<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a come pro<span class=\"_ _17\"></span>vent<span class=\"_ _6\"></span>o finanzi<span class=\"_ _0\"></span>ario. <table class=\"s w4f9 h33c\" id=\"_5dda4ede-8025-4493-b9c6-70e722ca964d\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x380 y1c42 w4fa h33d\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Variazioni<span class=\"_ _82\"> </span></div></td><td class=\"c x381 y1c43 w4fb h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Parte<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x382 y1c44 w2d9 h25a\"><div class=\"t m0 x25 h103 y793 ff2 fs8 fc0 sc0 ls0 ws0\">Scadenza </div></td><td></td><td class=\"c x1e0 y1c45 w4fc h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Fair<span class=\"_ _82\"> </span></div></td><td class=\"c x380 y1c46 w4fd h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">nel FV<span class=\"_ _82\"> </span></div></td><td class=\"c x383 y1c45 w424 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">inefficace<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y1c44 w2d7 h115\"><div class=\"t m0 x3f h103 y38c ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x384 y1c47 w4fe h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Valore<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x342 y1c48 w1d5 h259\"><div class=\"t m0 x21 h103 y503 ff2 fs8 fc0 sc0 ls0 ws0\">Strike </div></td><td class=\"c x385 y1c49 w4ff h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">value<span class=\"_ _82\"> </span></div></td><td class=\"c x380 y1c4a w500 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">rilevate<span class=\"_ _82\"> </span></div></td><td class=\"c x386 y1c49 w501 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">rilevata a<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x387 y1c4b w502 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">nozionale<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td class=\"c x388 y1c4c w503 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">passivit\u00e0<span class=\"_ _82\"> </span></div></td><td class=\"c x380 y1c4d w504 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">nella<span class=\"_ _82\"> </span></div></td><td class=\"c x389 y1c4c w399 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Conto<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x380 y1c4e w505 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">riserva di<span class=\"_ _82\"> </span></div></td><td class=\"c x38a y1c4f w506 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Economico<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x380 y1c50 w507 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">copertura<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y1c48 w2d7 h1e1\"><div class=\"t m0 x1b h34 y84 ff6 fs8 fc0 sc0 ls0 ws0\">Euro milioni </div></td><td></td><td class=\"c x38d y1c51 w508 h2e9\" colspan=\"2\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">&lt; 1 anno<span class=\"_ _82\"> </span></div><div class=\"t m0 x38b h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">1-5 anni<span class=\"_ _82\"> </span></div><div class=\"t m0 x38c h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">&gt; 5 anni<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1c52 w2d7 h122\"><div class=\"t m0 x1b h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">Swap USD/EUR<span class=\"_ _17\"></span> </div></td><td class=\"c x29c y1c52 w2d8 h122\"><div class=\"t m0 x3d h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">64,2 </div></td><td class=\"c x38e y1c52 w291 h122\"><div class=\"t m0 x1c h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">31,8 </div></td><td class=\"c x1ec y1c52 w1de h122\"><div class=\"t m0 x1c h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">26,0 </div></td><td class=\"c x38f y1807 w424 h312\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">1,00 EUR/<span class=\"_ _82\"> </span></div></td><td class=\"c x390 y1c52 w2da h122\"><div class=\"t m0 x22 h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">-12,2 </div></td><td class=\"c x391 y1c52 wda h122\"><div class=\"t m0 x24 h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">-1,6 </div></td><td class=\"c x304 y1c52 w1f3 h122\"><div class=\"t m0 x4a h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">0,8 </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x392 y181e w509 h312\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">1,235 USD </div></td><td></td><td></td><td></td></tr></table>6,4 Variazioni<span class=\"_ _82\"> </span>Parte<span class=\"_ _82\"> </span>Scadenza Fairnel FV<span class=\"_ _82\"> </span>inefficace<span class=\"_ _82\"> </span>2023<span class=\"_ _82\"> </span>lore<span class=\"_ _82\"> </span>Strike valuerilevate<span class=\"_ _82\"> </span>rilevata a<span class=\"_ _82\"> </span>nozionale<span class=\"_ _82\"> </span>passivit\u00e0nella<span class=\"_ _82\"> </span>Conto<span class=\"_ _82\"> </span>riserva di<span class=\"_ _82\"> </span>Economico<span class=\"_ _82\"> </span>copertura<span class=\"_ _82\"> </span>Euro milioni &lt; 1 anno<span class=\"_ _82\"> </span>1-5 anni<span class=\"_ _82\"> </span>&gt; 5 anni<span class=\"_ _82\"> </span>Swap USD/EUR<span class=\"_ _17\"></span> 66,6 0,0 0,0 1,00 EUR/<span class=\"_ _82\"> </span>-5,1 -1,9 -1,5 1,235 USD 66,6 Rischio di tasso di interesse Il <span class=\"_ _15\"></span><span class=\"ff6\">rischio <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>tasso <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>interesse</span> <span class=\"_ _14\"></span>r<span class=\"_ _6\"></span>iguarda <span class=\"_ _14\"></span>il <span class=\"_ _15\"></span>rischio <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>aumento <span class=\"_ _15\"></span>degli <span class=\"_ _15\"></span>oneri <span class=\"_ _14\"></span>derivanti <span class=\"_ _14\"></span>da interessi <span class=\"_ _14\"></span>indicizzati <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>tasso <span class=\"_ _14\"></span>variabile <span class=\"_ _14\"></span>su <span class=\"_ _14\"></span>finanziamenti <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>medio <span class=\"_ _14\"></span>lungo <span class=\"_ _15\"></span>ter<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ine <span class=\"_ _14\"></span>contratti <span class=\"_ _14\"></span>dalle societ\u00e0 appartenen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i al G<span class=\"_ _0\"></span>ruppo. Il Gruppo, avendo al <span class=\"_ _6\"></span>31 dicembre <span class=\"ls1\">2024</span> <span class=\"_ _6\"></span>un indebitamento finanziario completamente<span class=\"_ _17\"></span> a <span class=\"_ _12\"> </span>tasso <span class=\"_ _3\"></span>variabile <span class=\"_ _12\"> </span>\u00e8 <span class=\"_ _3\"></span>quindi <span class=\"_ _12\"></span>esposto <span class=\"_ _3\"></span>al <span class=\"_ _12\"> </span>rischio <span class=\"_ _3\"></span>di <span class=\"_ _12\"> </span>fluttuazione <span class=\"_ _3\"></span>dei <span class=\"_ _12\"></span>tassi <span class=\"_ _12\"></span>d\u2019in<span class=\"_ _17\"></span>teresse. <span class=\"_ _12\"> </span>Valutato compiutamente<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>livell<span class=\"_ _0\"></span>o <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>tassi <span class=\"_ _15\"></span>attesi <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>tem<span class=\"_ _17\"></span>pistiche <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>riduzione <span class=\"_ _15\"></span>del <span class=\"_ _14\"></span>debito <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>funzione delle <span class=\"_ _16\"></span>previsioni <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>cassa, <span class=\"_ _17\"></span>vengono <span class=\"_ _17\"></span>comunque <span class=\"_ _17\"></span>posti <span class=\"_ _16\"></span>in <span class=\"_ _17\"></span>essere, <span class=\"_ _17\"></span>a pa<span class=\"_ _17\"></span>rz<span class=\"_ _6\"></span>iale <span class=\"_ _16\"></span>copertura <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>rischio, contratti <span class=\"_ _21\"> </span>di <span class=\"_ _1f\"> </span><span class=\"ff6\">I<span class=\"_ _6\"></span>nteres<span class=\"_ _0\"></span>t <span class=\"_ _21\"> </span>Rate <span class=\"_ _1f\"> </span>Swap<span class=\"ff1 lsd\">. <span class=\"_ _21\"> </span><span class=\"ls0\">Relativamente <span class=\"_ _1f\"> </span>al <span class=\"_ _21\"> </span>Gruppo <span class=\"_ _21\"> </span>Domus <span class=\"_ _21\"> </span>Italia</span>, <span class=\"_ _1f\"> </span><span class=\"ls0\">si <span class=\"_ _21\"> </span>segnala <span class=\"_ _21\"> </span>che<span class=\"_ _0\"></span> </span></span></span>l\u2019aumento <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>capitale soci<span class=\"_ _17\"></span>ale <span class=\"_ _0\"></span>della <span class=\"_ _17\"></span><span class=\"ff1\">controllata D<span class=\"_ _17\"></span>omus I<span class=\"_ _0\"></span>talia <span class=\"_ _17\"></span>SpA <span class=\"_ _17\"></span>(<span class=\"_ _6\"></span>gi\u00e0 <span class=\"_ _17\"></span>Vianini <span class=\"_ _17\"></span>SpA), pa<span class=\"_ _17\"></span>ri a <span class=\"_ _17\"></span>circa </span>60<span class=\"ls0\">  milioni <span class=\"_ _8\"> </span>di  Euro,<span class=\"_ _17\"></span>  perfezionatosi  in  da<span class=\"_ _17\"></span>ta  24  genna<span class=\"_ _0\"></span>io  2024,  \u00e8 <span class=\"_ _21\"> </span>stato  funzional<span class=\"_ _17\"></span>e,  in  via </span>prevalente, <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>dell\u2019indeb<span class=\"_ _0\"></span>itamento <span class=\"_ _3\"></span>finanziario <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo, <span class=\"_ _12\"></span>attra<span class=\"_ _17\"></span>verso <span class=\"_ _12\"> </span>il <span class=\"_ _3\"></span>rimborso volontario di finanzi<span class=\"_ _17\"></span>amenti in essere. Rischio di variazione di fair value degli investimenti in strumenti di capitale<span class=\"_ _6\"></span> In <span class=\"_ _12\"></span>relazione <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span><span class=\"ff6\">rischio <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>variazioni <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>fair <span class=\"_ _12\"></span>value <span class=\"_ _19\"> </span>degli <span class=\"_ _12\"></span>investimenti<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>strumenti <span class=\"_ _12\"></span>di </span>capitale<span class=\"ff7\">, <span class=\"_ _12\"> </span>viene <span class=\"_ _12\"> </span>svolta <span class=\"_ _12\"> </span>un\u2019attivit\u00e0 <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>monitoraggio <span class=\"_ _3\"></span>del<span class=\"ff1\">l<span class=\"_ _6\"></span>e <span class=\"_ _12\"></span>varia<span class=\"_ _6\"></span>zioni <span class=\"_ _19\"> </span>del <span class=\"_ _12\"></span>c<span class=\"_ _6\"></span>orso <span class=\"_ _12\"></span>de<span class=\"_ _6\"></span>i <span class=\"_ _12\"></span>tito<span class=\"_ _6\"></span>li <span class=\"_ _12\"></span>e <span class=\"_ _19\"> </span>per </span></span>questa <span class=\"_ _12\"></span>f<span class=\"_ _6\"></span>inalit\u00e0 <span class=\"_ _19\"></span>vengono <span class=\"_ _19\"></span>costantemente <span class=\"_ _19\"> </span>rilevat<span class=\"_ _6\"></span>i <span class=\"_ _12\"></span>gli <span class=\"_ _19\"></span>andamenti <span class=\"_ _12\"></span>d<span class=\"_ _6\"></span>elle <span class=\"_ _19\"></span>quotazioni <span class=\"_ _19\"> </span>dei <span class=\"_ _12\"></span>tit<span class=\"_ _6\"></span>oli <span class=\"_ _12\"></span>in portafog<span class=\"_ _6\"></span>lio. <span class=\"_ _12\"></span>Sulla <span class=\"_ _12\"></span>base <span class=\"_ _19\"></span>dei <span class=\"_ _12\"></span>dati <span class=\"_ _12\"></span>racco<span class=\"_ _6\"></span>lti <span class=\"_ _12\"></span>vengono <span class=\"_ _12\"></span>def<span class=\"_ _6\"></span>inite <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>pol<span class=\"_ _6\"></span>itiche <span class=\"_ _12\"></span>di <span class=\"_ _19\"></span>investimento <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>di<span class=\"_ _6\"></span> disinvestime<span class=\"_ _6\"></span>nto con <span class=\"_ _17\"></span>l<span class=\"_ _6\"></span>\u2019obiettiv<span class=\"_ _6\"></span><span class=\"ff1\">o di ottimizzare i <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>lussi finanziari nel <span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>edio e <span class=\"_ _17\"></span>ne<span class=\"_ _6\"></span>l <span class=\"_ _0\"></span>lungo periodo, </span>anche <span class=\"_ _0\"></span>tenendo conto <span class=\"_ _17\"></span>del<span class=\"_ _6\"></span>la <span class=\"_ _17\"></span>distr<span class=\"_ _6\"></span>ibuzione dei <span class=\"_ _17\"></span>div<span class=\"_ _6\"></span>idendi delle <span class=\"_ _17\"></span>az<span class=\"_ _6\"></span>ioni <span class=\"_ _0\"></span>in <span class=\"_ _17\"></span>port<span class=\"_ _6\"></span>afoglio. Le <span class=\"_ _17\"></span>strat<span class=\"_ _6\"></span>egie di <span class=\"_ _18\"> </span>invest<span class=\"_ _6\"></span>imento <span class=\"_ _18\"> </span>e <span class=\"_ _18\"> </span>disinvest<span class=\"_ _6\"></span>imento <span class=\"_ _18\"> </span>de<span class=\"_ _6\"></span>lle <span class=\"_ _18\"> </span>part<span class=\"_ _6\"></span>ecipazioni <span class=\"_ _18\"> </span>az<span class=\"_ _6\"></span>ionarie <span class=\"_ _18\"> </span>veng<span class=\"_ _6\"></span>ono <span class=\"_ _18\"> </span>studiate<span class=\"_ _6\"></span> nell\u2019amb<span class=\"_ _6\"></span>it<span class=\"ff1\">o anche d<span class=\"_ _6\"></span>i una div<span class=\"_ _6\"></span>ersificazione <span class=\"_ _6\"></span>del risc<span class=\"_ _6\"></span>hio.<span class=\"_ _82\"> </span></span>Rischio di variazione di fair value degli investimenti immobiliari Gl<span class=\"_ _17\"></span>i <span class=\"_ _6\"></span>in<span class=\"_ _17\"></span>ves<span class=\"_ _17\"></span>ti<span class=\"_ _17\"></span>men<span class=\"_ _17\"></span>ti<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>im<span class=\"_ _17\"></span>mo<span class=\"_ _17\"></span>bil<span class=\"_ _17\"></span>iar<span class=\"_ _17\"></span>i <span class=\"_ _6\"></span>del<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>gru<span class=\"_ _17\"></span>pp<span class=\"_ _17\"></span>o <span class=\"_ _6\"></span>son<span class=\"_ _17\"></span>o <span class=\"_ _14\"></span>va<span class=\"_ _17\"></span>lu<span class=\"_ _17\"></span>ta<span class=\"_ _0\"></span>ti<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>al <span class=\"_ _6\"></span>fai<span class=\"_ _17\"></span>r <span class=\"_ _6\"></span>val<span class=\"_ _17\"></span>ue<span class=\"_ _0\"></span>, <span class=\"_ _15\"></span>sulla <span class=\"_ _15\"></span>base <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>perizi<span class=\"_ _17\"></span>e tecniche effettuate da <span class=\"_ _6\"></span>esperti indipendenti<span class=\"ls2\">, <span class=\"_ _6\"></span></span>e l<span class=\"_ _17\"></span>e re<span class=\"_ _17\"></span>l<span class=\"_ _0\"></span>at<span class=\"_ _17\"></span>iv<span class=\"_ _17\"></span>e v<span class=\"_ _17\"></span>ari<span class=\"_ _17\"></span>az<span class=\"_ _17\"></span>ion<span class=\"_ _17\"></span>i s<span class=\"_ _17\"></span>on<span class=\"_ _0\"></span>o c<span class=\"_ _17\"></span>on<span class=\"_ _17\"></span>tab<span class=\"_ _17\"></span>il<span class=\"_ _17\"></span>iz<span class=\"_ _17\"></span>za<span class=\"_ _0\"></span>te<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>a<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>C<span class=\"_ _17\"></span>on<span class=\"_ _17\"></span>to E<span class=\"_ _17\"></span>co<span class=\"_ _0\"></span>no<span class=\"_ _17\"></span>mi<span class=\"_ _17\"></span>co<span class=\"_ _17\"></span>. <span class=\"_ _22\"> </span><span class=\"ff7\">Il<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>Gr<span class=\"_ _17\"></span>upp<span class=\"_ _17\"></span>o <span class=\"_ _22\"> </span>mo<span class=\"_ _17\"></span>ni<span class=\"_ _17\"></span>to<span class=\"_ _17\"></span>ra <span class=\"_ _a\"> </span>co<span class=\"_ _17\"></span>sta<span class=\"_ _17\"></span>nt<span class=\"_ _0\"></span>em<span class=\"_ _17\"></span>en<span class=\"_ _17\"></span>te <span class=\"_ _a\"> </span>l\u2019<span class=\"_ _17\"></span>and<span class=\"_ _17\"></span>am<span class=\"_ _17\"></span>en<span class=\"_ _17\"></span>to <span class=\"_ _a\"> </span>dei<span class=\"_ _17\"></span> <span class=\"_ _22\"> </span>me<span class=\"_ _17\"></span>rca<span class=\"_ _17\"></span>ti<span class=\"_ _17\"></span> <span class=\"_ _7\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _22\"> </span>ri<span class=\"_ _17\"></span>fer<span class=\"_ _17\"></span>ime<span class=\"_ _17\"></span>nt<span class=\"_ _17\"></span>o<span class=\"ff1\"> </span></span>(p<span class=\"_ _17\"></span>ri<span class=\"_ _17\"></span>nc<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>pa<span class=\"_ _17\"></span>lm<span class=\"_ _17\"></span>ent<span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>Ita<span class=\"_ _17\"></span>li<span class=\"_ _17\"></span>a <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> T<span class=\"_ _17\"></span>urc<span class=\"_ _17\"></span>hi<span class=\"_ _17\"></span>a)<span class=\"_ _17\"></span>.  Rischio di prezzo delle materie prime Il<span class=\"_ _17\"></span> Gr<span class=\"_ _17\"></span>up<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>o \u00e8<span class=\"_ _17\"></span> es<span class=\"_ _17\"></span>po<span class=\"_ _17\"></span>st<span class=\"_ _0\"></span>o a<span class=\"_ _17\"></span>ll<span class=\"_ _0\"></span>e o<span class=\"_ _17\"></span>sc<span class=\"_ _17\"></span>ill<span class=\"_ _17\"></span>azi<span class=\"_ _17\"></span>on<span class=\"_ _17\"></span>i d<span class=\"_ _17\"></span>el<span class=\"_ _0\"></span> pr<span class=\"_ _17\"></span>ez<span class=\"_ _17\"></span>zo<span class=\"_ _17\"></span> del<span class=\"_ _17\"></span>le m<span class=\"_ _17\"></span>at<span class=\"_ _17\"></span>eri<span class=\"_ _17\"></span>e p<span class=\"_ _17\"></span>ri<span class=\"_ _17\"></span>me<span class=\"_ _17\"></span>; ta<span class=\"_ _17\"></span>le<span class=\"_ _17\"></span> ri<span class=\"_ _17\"></span>sch<span class=\"_ _17\"></span>io \u00e8<span class=\"_ _17\"></span> ge<span class=\"_ _17\"></span>st<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>to<span class=\"_ _17\"></span> a<span class=\"_ _0\"></span>tt<span class=\"_ _17\"></span>ra<span class=\"_ _17\"></span>ve<span class=\"_ _0\"></span>rs<span class=\"_ _17\"></span>o ac<span class=\"_ _17\"></span>co<span class=\"_ _17\"></span>rdi<span class=\"_ _17\"></span> di fo<span class=\"_ _17\"></span>rn<span class=\"_ _17\"></span>itu<span class=\"_ _17\"></span>ra<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>co<span class=\"_ _17\"></span>n so<span class=\"_ _17\"></span>gge<span class=\"_ _17\"></span>tt<span class=\"_ _17\"></span>i es<span class=\"_ _17\"></span>ter<span class=\"_ _17\"></span>i a<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>con<span class=\"_ _17\"></span>di<span class=\"_ _17\"></span>zio<span class=\"_ _17\"></span>ni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>p<span class=\"_ _17\"></span>rez<span class=\"_ _17\"></span>zo<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>e di<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>qu<span class=\"_ _17\"></span>an<span class=\"_ _17\"></span>ti<span class=\"_ _17\"></span>t\u00e0 de<span class=\"_ _17\"></span>fi<span class=\"_ _0\"></span>ni<span class=\"_ _17\"></span>ti<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>pe<span class=\"_ _17\"></span>r u<span class=\"_ _0\"></span>na<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>du<span class=\"_ _0\"></span>ra<span class=\"_ _17\"></span>ta<span class=\"_ _17\"></span> <span class=\"_ _0\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>cir<span class=\"_ _17\"></span>ca <span class=\"_ _16\"></span>6-<span class=\"_ _17\"></span><span class=\"ls12\">12<span class=\"_ _6\"></span><span class=\"ls0\"> <span class=\"_ _17\"></span><span class=\"ff7\">me<span class=\"_ _17\"></span>si<span class=\"_ _17\"></span>, <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>at<span class=\"_ _17\"></span>tr<span class=\"_ _0\"></span>av<span class=\"_ _17\"></span>er<span class=\"_ _17\"></span>so<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>l\u2019<span class=\"_ _17\"></span>app<span class=\"_ _17\"></span>ro<span class=\"_ _17\"></span>vvi<span class=\"_ _17\"></span>gi<span class=\"_ _17\"></span>on<span class=\"_ _17\"></span>ame<span class=\"_ _17\"></span>nt<span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>pr<span class=\"_ _17\"></span>es<span class=\"_ _17\"></span>so <span class=\"_ _16\"></span>for<span class=\"_ _17\"></span>ni<span class=\"_ _17\"></span>tor<span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>di<span class=\"_ _17\"></span>sl<span class=\"_ _17\"></span>oc<span class=\"_ _17\"></span>ati<span class=\"_ _17\"></span> i<span class=\"_ _17\"></span>n <span class=\"_ _17\"></span>ar<span class=\"_ _17\"></span>ee<span class=\"_ _17\"></span> </span></span></span>g<span class=\"_ _0\"></span>eo<span class=\"_ _17\"></span>gr<span class=\"_ _17\"></span>afi<span class=\"_ _17\"></span>ch<span class=\"_ _17\"></span>e <span class=\"_ _14\"></span>di<span class=\"_ _17\"></span>ffe<span class=\"_ _17\"></span>re<span class=\"_ _17\"></span>nzi<span class=\"_ _17\"></span>at<span class=\"_ _17\"></span>e <span class=\"_ _14\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>mo<span class=\"_ _0\"></span>do<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>da <span class=\"_ _14\"></span>e<span class=\"_ _0\"></span>vi<span class=\"_ _17\"></span>ta<span class=\"_ _17\"></span>re <span class=\"_ _14\"></span>i <span class=\"_ _6\"></span>ris<span class=\"_ _17\"></span>chi<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>c<span class=\"_ _17\"></span>on<span class=\"_ _17\"></span>nes<span class=\"_ _17\"></span>si<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>ad<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>un\u2019<span class=\"_ _17\"></span>ec<span class=\"_ _17\"></span>ces<span class=\"_ _17\"></span>si<span class=\"_ _17\"></span>va <span class=\"_ _14\"></span>co<span class=\"_ _17\"></span>nc<span class=\"_ _17\"></span>en<span class=\"_ _17\"></span>tra<span class=\"_ _17\"></span>zi<span class=\"_ _17\"></span>one<span class=\"_ _17\"></span> d<span class=\"_ _0\"></span>el<span class=\"_ _17\"></span>l\u2019<span class=\"_ _17\"></span>off<span class=\"_ _17\"></span>er<span class=\"_ _17\"></span>ta<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>ed<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>fi<span class=\"_ _17\"></span>ne<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>di <span class=\"_ _6d\"></span>ot<span class=\"_ _17\"></span>ten<span class=\"_ _17\"></span>er<span class=\"_ _17\"></span>e <span class=\"_ _6d\"></span>fo<span class=\"_ _17\"></span>rni<span class=\"_ _17\"></span>tu<span class=\"_ _17\"></span>re <span class=\"_ _6d\"></span>a <span class=\"_ _6d\"></span>pr<span class=\"_ _17\"></span>ezz<span class=\"_ _17\"></span>i <span class=\"_ _6d\"></span>mag<span class=\"_ _17\"></span>gi<span class=\"_ _17\"></span>or<span class=\"_ _17\"></span>men<span class=\"_ _17\"></span>te<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>con<span class=\"_ _17\"></span>co<span class=\"_ _17\"></span>rr<span class=\"_ _17\"></span>enz<span class=\"_ _17\"></span>ial<span class=\"_ _17\"></span>i.<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _16\"></span>Inoltre, <span class=\"_ _17\"></span>il <span class=\"_ _16\"></span>Gruppo </span>Cementir utilizza s<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>rumenti deri<span class=\"_ _0\"></span>vati per copri<span class=\"_ _17\"></span>re il rischio di oscillazion<span class=\"_ _0\"></span>e dei prezzi di mercato<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span>  R<span class=\"_ _17\"></span>ela<span class=\"_ _17\"></span>ti<span class=\"_ _0\"></span>va<span class=\"_ _17\"></span>me<span class=\"_ _17\"></span>nt<span class=\"_ _17\"></span>e <span class=\"_ _12\"></span>al<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>Gr<span class=\"_ _17\"></span>up<span class=\"_ _17\"></span>po <span class=\"_ _3\"></span>Vi<span class=\"_ _17\"></span>ani<span class=\"_ _17\"></span>ni<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>La<span class=\"_ _17\"></span>vo<span class=\"_ _17\"></span>ri,<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>ta<span class=\"_ _17\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>ri<span class=\"_ _17\"></span>sc<span class=\"_ _17\"></span>hi<span class=\"_ _17\"></span>o <span class=\"_ _12\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>g<span class=\"_ _17\"></span>est<span class=\"_ _17\"></span>it<span class=\"_ _17\"></span>o, <span class=\"_ _3\"></span>pe<span class=\"_ _17\"></span>r <span class=\"_ _3\"></span>tut<span class=\"_ _17\"></span>te<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>le<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>mm<span class=\"_ _17\"></span>es<span class=\"_ _17\"></span>se a<span class=\"_ _0\"></span>cq<span class=\"_ _17\"></span>ui<span class=\"_ _17\"></span>si<span class=\"_ _0\"></span>te<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>ne<span class=\"_ _17\"></span>l <span class=\"_ _15\"></span>co<span class=\"_ _17\"></span>rso<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _17\"></span>l <span class=\"_ _3\"></span>20<span class=\"_ _17\"></span>23<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _15\"></span>20<span class=\"_ _17\"></span>24,<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>tra<span class=\"_ _17\"></span>mi<span class=\"_ _17\"></span>te<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>la<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>st<span class=\"_ _0\"></span>ip<span class=\"_ _17\"></span>ul<span class=\"_ _17\"></span>a <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>con<span class=\"_ _17\"></span>tr<span class=\"_ _0\"></span>at<span class=\"_ _17\"></span>ti<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>app<span class=\"_ _17\"></span>al<span class=\"_ _17\"></span>to <span class=\"_ _15\"></span>ch<span class=\"_ _17\"></span>e <span class=\"_ _15\"></span>co<span class=\"_ _17\"></span>nte<span class=\"_ _17\"></span>ng<span class=\"_ _17\"></span>ano<span class=\"_ _17\"></span> cl<span class=\"_ _17\"></span>au<span class=\"_ _17\"></span>so<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> di<span class=\"_ _17\"></span> rie<span class=\"_ _17\"></span>qu<span class=\"_ _17\"></span>ili<span class=\"_ _17\"></span>bri<span class=\"_ _17\"></span>o d<span class=\"_ _17\"></span>ei<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>pr<span class=\"_ _17\"></span>ez<span class=\"_ _17\"></span>zi m<span class=\"_ _17\"></span>en<span class=\"_ _17\"></span>tre<span class=\"_ _17\"></span>, p<span class=\"_ _17\"></span>er<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>le<span class=\"_ _17\"></span> co<span class=\"_ _0\"></span>mm<span class=\"_ _0\"></span>es<span class=\"_ _17\"></span>se<span class=\"_ _17\"></span> gi<span class=\"_ _17\"></span>\u00e0 in<span class=\"_ _17\"></span> po<span class=\"_ _0\"></span>rt<span class=\"_ _17\"></span>af<span class=\"_ _17\"></span>ogl<span class=\"_ _17\"></span>io<span class=\"_ _17\"></span>, il<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>ri<span class=\"_ _17\"></span>sc<span class=\"_ _17\"></span>hi<span class=\"_ _17\"></span>o \u00e8 s<span class=\"_ _17\"></span>ta<span class=\"_ _17\"></span>to e<span class=\"_ _17\"></span>d \u00e8<span class=\"_ _0\"></span> ge<span class=\"_ _17\"></span>sti<span class=\"_ _17\"></span>to<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>co<span class=\"_ _17\"></span>n l\u2019a<span class=\"_ _17\"></span>us<span class=\"_ _17\"></span>ili<span class=\"_ _17\"></span>o de<span class=\"_ _17\"></span>lle<span class=\"_ _17\"></span> mis<span class=\"_ _17\"></span>ur<span class=\"_ _17\"></span>e st<span class=\"_ _17\"></span>rao<span class=\"_ _17\"></span>rd<span class=\"_ _17\"></span>ina<span class=\"_ _17\"></span>ri<span class=\"_ _17\"></span>e ad<span class=\"_ _0\"></span>ot<span class=\"_ _17\"></span>ta<span class=\"_ _17\"></span>te<span class=\"_ _0\"></span> dal<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>l<span class=\"_ _17\"></span>egi<span class=\"_ _17\"></span>sl<span class=\"_ _17\"></span>at<span class=\"_ _0\"></span>or<span class=\"_ _17\"></span>e pe<span class=\"_ _17\"></span>r con<span class=\"_ _17\"></span>tr<span class=\"_ _17\"></span>ast<span class=\"_ _17\"></span>ar<span class=\"_ _17\"></span>e gli<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>e<span class=\"_ _17\"></span>ffe<span class=\"_ _17\"></span>tti<span class=\"_ _17\"></span> e<span class=\"_ _0\"></span>co<span class=\"_ _17\"></span>no<span class=\"_ _17\"></span>mi<span class=\"_ _17\"></span>ci  <span class=\"_ _17\"></span>del<span class=\"_ _17\"></span>la<span class=\"_ _17\"></span>  gr<span class=\"_ _17\"></span>av<span class=\"_ _17\"></span>e  cr<span class=\"_ _17\"></span>is<span class=\"_ _17\"></span>i in<span class=\"_ _17\"></span>te<span class=\"_ _17\"></span>rn<span class=\"_ _17\"></span>azi<span class=\"_ _17\"></span>on<span class=\"_ _17\"></span>al<span class=\"_ _0\"></span>e i<span class=\"_ _17\"></span>n <span class=\"_ _17\"></span>att<span class=\"_ _17\"></span>o in<span class=\"_ _17\"></span> U<span class=\"_ _17\"></span>cra<span class=\"_ _17\"></span>in<span class=\"_ _17\"></span>a a<span class=\"_ _17\"></span>nch<span class=\"_ _17\"></span>e i<span class=\"_ _17\"></span>n  o<span class=\"_ _17\"></span>rd<span class=\"_ _17\"></span>ine<span class=\"_ _17\"></span>  al<span class=\"_ _17\"></span>lo<span class=\"_ _17\"></span>  sv<span class=\"_ _17\"></span>ol<span class=\"_ _17\"></span>gim<span class=\"_ _17\"></span>en<span class=\"_ _17\"></span>to d<span class=\"_ _0\"></span>el<span class=\"_ _17\"></span>le<span class=\"_ _17\"></span> a<span class=\"_ _17\"></span>tti<span class=\"_ _17\"></span>vit<span class=\"_ _17\"></span>\u00e0 <span class=\"_ _17\"></span>pr<span class=\"_ _0\"></span>od<span class=\"_ _17\"></span>ut<span class=\"_ _17\"></span>tiv<span class=\"_ _17\"></span>e.<span class=\"_ _17\"></span> Rischio ambiente e sicurezza Le aree di rischio relative alla tutela della sicurezza e della salute dei lavoratori sono gestite nel rigoroso<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>rispetto<span class=\"_ _0\"></span> delle norme di legge<span class=\"_ _17\"></span> e regolamentari.  39.<span class=\"ls0\"> <span class=\"_ _17\"></span><span class=\"ff19\">Fatti di rilievo avvenut<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span> dopo la<span class=\"_ _0\"></span> chiusura de<span class=\"_ _0\"></span>ll\u2019esercizio<span class=\"ffb\"> </span></span></span>Non si rilevano <span class=\"_ _0\"></span>fatti di rilievo avvenu<span class=\"_ _17\"></span>ti dopo la chiusura dell\u2019esercizi<span class=\"_ _17\"></span>o.<span class=\"_ _6\"></span><span class=\"ff1\"> </span>ELENCO DELL<span class=\"_ _17\"></span>E PA<span class=\"_ _6\"></span>RTE<span class=\"_ _17\"></span>CIPAZIONI AL 31.12.2024  <table class=\"s w50c h340\" id=\"_99b1172d-effb-4e87-95e1-d15bc3165d77\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x395 y1c5d w2dc h1ed\"><div class=\"t m0 x20 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> TIPO POSSES<span class=\"_ _17\"></span>S<span class=\"_ _6\"></span>O </div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1c5e w2db h101\"><div class=\"t m0 x24 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">DENOMINAZIONE<span class=\"_ _17\"></span><span class=\"ffc\"> <span class=\"ff2\"> </span></span></div></td><td></td><td class=\"c x396 y1c5f w50d h2ec\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">SEDE<span class=\"_ _82\"> </span></div></td><td class=\"c x398 y1c61 w50e h341\"><div class=\"t m0 x1b7 h103 y1c60 ff2 fs8 fc0 sc0 ls0 ws0\">CAPITALE<span class=\"_ _82\"> </span></div><div class=\"t m0 x397 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">VALUTA<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x399 y1c5f w50f h2ec\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">DIRETTO<span class=\"_ _82\"> </span></div></td><td class=\"c x39a y1c5e w2dd h101\"><div class=\"t m0 x52 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">INDIRETTO TRA<span class=\"_ _17\"></span>MI<span class=\"_ _6\"></span>NE </div></td><td></td><td class=\"c x39b y1c5e w17c h101\"><div class=\"t m0 xca h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">% </div></td></tr><tr><td></td><td></td><td class=\"c x39c y1c62 w510 h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">LEGALE</div></td><td class=\"c x39d y1c62 w511 h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">SOCIALE<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x39e y1c62 w512 h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">%<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1c63 w2de h1ec\"><div class=\"t m0 x1b h13a y15a8 ff2 fsa fc0 sc0 ls0 ws0\">IMPRESE INCLUSE NEL CONSOLIDAMENTO CON IL METODO INTEGRALE<span class=\"ff1\"> </span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1c64 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">CALTAGIRONE EDITORE SPA </div></td><td></td><td class=\"c x39f y1c64 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1c64 w1d8 h261\"><div class=\"t m0 x19 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">125.000.000 </div></td><td class=\"c x26b y1c64 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1c64 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1c64 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">PARTED 1982 SRL </div></td><td class=\"c x39b y1c64 w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">35,56% </div></td></tr><tr><td class=\"c x1f0 y1c65 w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">CEMENTIR HOLDING NV </div></td><td></td><td class=\"c x39f y1c65 w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">OLANDA </div></td><td class=\"c x3a0 y1c65 w1d8 h262\"><div class=\"t m0 x19 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">159.120.000 </div></td><td class=\"c x26b y1c65 w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1c65 w103 h262\"><div class=\"t m0 x15 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">14,33% </div></td><td class=\"c x3a1 y1c67 w513 h342\" colspan=\"2\"><div class=\"t m0 x1b7 h42 y1c66 ff1 fsa fc0 sc0 ls0 ws0\">CALT 2004</div></td><td class=\"c x3a2 y1c67 w514 h342\"><div class=\"t m0 x1b7 h42 y1c66 ff1 fsa fc0 sc0 ls0 ws0\">SRL<span class=\"_ _82\"> </span></div></td><td class=\"c x39b y1c65 w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">30,90% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1c68 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">CAPITOLIUM SRL </div></td><td class=\"c x39b y1c68 w17c h261\"><div class=\"t m0 x49 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">1,63% </div></td></tr><tr><td class=\"c x1f0 y1c69 w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">DOMUS ITALIA SPA </div></td><td></td><td class=\"c x39f y1c69 w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1c69 w1d8 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">35.072.776 </div></td><td class=\"c x26b y1c69 w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1c69 w103 h262\"><div class=\"t m0 x15 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">55,21% </div></td><td class=\"c x39a y1c69 w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">CAPITOLIUM SRL </div></td><td class=\"c x39b y1c69 w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">36,31% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x3a1 y1c6b w513 h343\"><div class=\"t m0 x1b7 h42 y1c6a ff1 fsa fc0 sc0 ls0 ws0\">CALT 2004</div></td><td class=\"c x3a2 y1c6b w514 h343\"><div class=\"t m0 x1b7 h42 y1c6a ff1 fsa fc0 sc0 ls0 ws0\">SRL<span class=\"_ _82\"> </span></div></td><td class=\"c x39b y1c6c w17c h261\"><div class=\"t m0 x49 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">7,12% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1c6d w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">MANTEGNA '87 SRL </div></td><td class=\"c x39b y1c6d w17c h262\"><div class=\"t m0 x49 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">0,95% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1c6e w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">AVENTINA SRL </div></td><td class=\"c x39b y1c6e w17c h261\"><div class=\"t m0 x49 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">0,24% </div></td></tr><tr><td class=\"c x1f0 y1c6f w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">AALBORG CEMENT COMPANY INC </div></td><td></td><td class=\"c x39f y1c6f w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">USA </div></td><td class=\"c x3a0 y1c6f w1d8 h262\"><div class=\"t m0 x27 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">1.000 </div></td><td class=\"c x26b y1c6f w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">USD </div></td><td class=\"c x395 y1c6f w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1c6f w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND US INC. </div></td><td class=\"c x39b y1c6f w17c h262\"><div class=\"t m0 xf h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td class=\"c x1bf y1c71 w515 h344\"><div class=\"t m0 x1b7 h42 y1c70 ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND A/S (ex NEWAAP<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x39f y1c72 w1f5 h1e5\"><div class=\"t m0 x1b h42 y15ad ff1 fsa fc0 sc0 ls0 ws0\">DANIMARCA </div></td><td class=\"c x3a0 y1c72 w1d8 h1e5\"><div class=\"t m0 x19 h42 y15ad ff1 fsa fc0 sc0 ls0 ws0\">100.000.000 </div></td><td class=\"c x26b y1c72 w266 h1e5\"><div class=\"t m0 x45 h42 y15ad ff1 fsa fc0 sc0 ls0 ws0\">DKK </div></td><td></td><td class=\"c x39a y1c72 w2dd h1e5\" colspan=\"2\"><div class=\"t m0 x1b h42 y15ad ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND HOLDING A/S </div></td><td class=\"c x39b y1c72 w17c h1e5\"><div class=\"t m0 xf h42 y15ad ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td class=\"c x1bf y1c73 w516 h345\"><div class=\"t m0 x1b7 h42 y1c66 ff1 fsa fc0 sc0 ls0 ws0\">A/S)<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1c74 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND HOLDING A/S </div></td><td></td><td class=\"c x39f y1c74 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">DANIMARCA </div></td><td class=\"c x3a0 y1c74 w1d8 h261\"><div class=\"t m0 x19 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">300.000.000 </div></td><td class=\"c x26b y1c74 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">DKK </div></td><td class=\"c x395 y1c74 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1c74 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">CEMENTIR ESPANA S.L. </div></td><td class=\"c x39b y1c74 w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">75,00% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1c75 w2dd h263\" colspan=\"2\"><div class=\"t m0 x1b h42 y15ae ff1 fsa fc0 sc0 ls0 ws0\">GLOBO CEM S.L. </div></td><td class=\"c x39b y1c75 w17c h263\"><div class=\"t m0 xc7 h42 y15ae ff1 fsa fc0 sc0 ls0 ws0\">25,00% </div></td></tr><tr><td class=\"c x1bf y1c76 w517 h344\"><div class=\"t m0 x1b7 h42 y1c70 ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND AUSTRALIA<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x39f y1c77 w1f5 h1e5\"><div class=\"t m0 x1b h42 y15ad ff1 fsa fc0 sc0 ls0 ws0\">AUSTRALIA </div></td><td class=\"c x3a0 y1c77 w1d8 h1e5\"><div class=\"t m0 x27 h42 y15ad ff1 fsa fc0 sc0 ls0 ws0\">1.000 </div></td><td class=\"c x26b y1c77 w266 h1e5\"><div class=\"t m0 x45 h42 y15ad ff1 fsa fc0 sc0 ls0 ws0\">AUD </div></td><td class=\"c x395 y1c77 w103 h1e5\"><div class=\"t m0 x57 h42 y15ad ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3a1 y1c76 w518 h344\" colspan=\"2\"><div class=\"t m0 x1b7 h42 y1c70 ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND MALAYSIA<span class=\"_ _82\"> </span></div></td><td class=\"c x39b y1c77 w17c h1e5\"><div class=\"t m0 xf h42 y15ad ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td class=\"c x1bf y1c78 w519 h345\"><div class=\"t m0 x1b7 h42 y1c66 ff1 fsa fc0 sc0 ls0 ws0\">PtyLtd<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x3a1 y1c78 w51a h345\" colspan=\"2\"><div class=\"t m0 x1b7 h42 y1c66 ff1 fsa fc0 sc0 ls0 ws0\">Sdn Bhd<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y1c79 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND BELGIUM SA </div></td><td></td><td class=\"c x39f y1c79 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">BELGIO </div></td><td class=\"c x3a0 y1c79 w1d8 h261\"><div class=\"t m0 x1d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">500.000 </div></td><td class=\"c x26b y1c79 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1c79 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1c79 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND A/S </div></td><td class=\"c x39b y1c79 w17c h261\"><div class=\"t m0 xf h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1c7a w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND HOLDING A/S </div></td><td class=\"c x39b y1c7a w17c h262\"><div class=\"t m0 x49 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">0,00% </div></td></tr><tr><td class=\"c x1f0 y1c7b w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND DIGITAL SRL </div></td><td></td><td class=\"c x39f y1c7b w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1c7b w1d8 h261\"><div class=\"t m0 x1d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">500.000 </div></td><td class=\"c x26b y1c7b w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td></td><td class=\"c x39a y1c7b w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND HOLDING A/S </div></td><td class=\"c x39b y1c7b w17c h261\"><div class=\"t m0 xf h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td class=\"c x1f0 y1c7c w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND ESPANA SL  </div></td><td></td><td class=\"c x39f y1c7c w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">SPAGNA </div></td><td class=\"c x3a0 y1c7c w1d8 h262\"><div class=\"t m0 x27 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">3.004 </div></td><td class=\"c x26b y1c7c w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td></td><td class=\"c x39a y1c7c w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND HOLDING A/S </div></td><td class=\"c x39b y1c7c w17c h262\"><div class=\"t m0 xf h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td class=\"c x1f0 y1c7d w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND FRANCE SAS </div></td><td></td><td class=\"c x39f y1c7d w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">FRANCIA </div></td><td class=\"c x3a0 y1c7d w1d8 h261\"><div class=\"t m0 x3d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">10.010 </div></td><td class=\"c x26b y1c7d w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td></td><td class=\"c x39a y1c7d w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND A/S </div></td><td class=\"c x39b y1c7d w17c h261\"><div class=\"t m0 xf h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td class=\"c x1f0 y1c7e w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND ISLANDI EHF </div></td><td></td><td class=\"c x39f y1c7e w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ISLANDA </div></td><td class=\"c x3a0 y1c7e w1d8 h262\"><div class=\"t m0 x19 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">303.000.000 </div></td><td class=\"c x26b y1c7e w266 h262\"><div class=\"t m0 x21 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ISK </div></td><td class=\"c x395 y1c7e w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1c7e w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND A/S </div></td><td class=\"c x39b y1c7e w17c h262\"><div class=\"t m0 xf h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td class=\"c x1bf y1c7f w51b h344\"><div class=\"t m0 x1b7 h42 y1c70 ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND MALAYSIA Sdn<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x39f y1c80 w1f5 h1e5\"><div class=\"t m0 x1b h42 y15ad ff1 fsa fc0 sc0 ls0 ws0\">MALESIA </div></td><td class=\"c x3a0 y1c80 w1d8 h1e5\"><div class=\"t m0 x45 h42 y15ad ff1 fsa fc0 sc0 ls0 ws0\">95.400.000 </div></td><td class=\"c x26b y1c80 w266 h1e5\"><div class=\"t m0 xca h42 y15ad ff1 fsa fc0 sc0 ls0 ws0\">MYR </div></td><td class=\"c x395 y1c80 w103 h1e5\"><div class=\"t m0 x57 h42 y15ad ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1c80 w2dd h1e5\" colspan=\"2\"><div class=\"t m0 x1b h42 y15ad ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND HOLDING A/S </div></td><td class=\"c x39b y1c80 w17c h1e5\"><div class=\"t m0 xc7 h42 y15ad ff1 fsa fc0 sc0 ls0 ws0\">70,00% </div></td></tr><tr><td class=\"c x1bf y1c81 w51c h345\"><div class=\"t m0 x1b7 h42 y1c66 ff1 fsa fc0 sc0 ls0 ws0\">Bhd<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1c82 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND POLSKA SPZOO </div></td><td></td><td class=\"c x39f y1c82 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">POLONIA </div></td><td class=\"c x3a0 y1c82 w1d8 h261\"><div class=\"t m0 x1d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">100.000 </div></td><td class=\"c x26b y1c82 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">PLN </div></td><td class=\"c x395 y1c82 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1c82 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND A/S </div></td><td class=\"c x39b y1c82 w17c h261\"><div class=\"t m0 xf h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td class=\"c x1f0 y1c83 w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND US INC </div></td><td></td><td class=\"c x39f y1c83 w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">USA </div></td><td class=\"c x3a0 y1c83 w1d8 h262\"><div class=\"t m0 x27 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">1.000 </div></td><td class=\"c x26b y1c83 w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">USD </div></td><td class=\"c x395 y1c83 w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1c83 w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND HOLDING A/S </div></td><td class=\"c x39b y1c83 w17c h262\"><div class=\"t m0 xf h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td class=\"c x1f0 y1c84 w2db h1e5\"><div class=\"t m0 x1b h42 y15ad ff1 fsa fc0 sc0 ls0 ws0\">AALBORG RESOURCES  Sdn Bhd </div></td><td></td><td class=\"c x39f y1c84 w1f5 h1e5\"><div class=\"t m0 x1b h42 y15ad ff1 fsa fc0 sc0 ls0 ws0\">MALESIA </div></td><td class=\"c x3a0 y1c84 w1d8 h1e5\"><div class=\"t m0 x7 h42 y15ad ff1 fsa fc0 sc0 ls0 ws0\">2.543.972 </div></td><td class=\"c x26b y1c84 w266 h1e5\"><div class=\"t m0 xca h42 y15ad ff1 fsa fc0 sc0 ls0 ws0\">MYR </div></td><td class=\"c x395 y1c84 w103 h1e5\"><div class=\"t m0 x57 h42 y15ad ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3a1 y1c85 w518 h344\" colspan=\"2\"><div class=\"t m0 x1b7 h42 y1c70 ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND MALAYSIA<span class=\"_ _82\"> </span></div></td><td class=\"c x39b y1c84 w17c h1e5\"><div class=\"t m0 xf h42 y15ad ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x3a1 y1c86 w51a h345\" colspan=\"2\"><div class=\"t m0 x1b7 h42 y1c66 ff1 fsa fc0 sc0 ls0 ws0\">Sdn Bhd<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y1c87 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND ANQING, Co.Ltd. </div></td><td></td><td class=\"c x39f y1c87 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">CINA </div></td><td class=\"c x3a0 y1c87 w1d8 h261\"><div class=\"t m0 x19 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">265.200.000 </div></td><td class=\"c x26b y1c87 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls3e ws0\">CNY<span class=\"ls0\"> </span></div></td><td class=\"c x395 y1c87 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1c87 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND HOLDING A/S </div></td><td class=\"c x39b y1c87 w17c h261\"><div class=\"t m0 xf h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td class=\"c x1f0 y1c88 w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">AB SYDSTEN AB </div></td><td></td><td class=\"c x39f y1c88 w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">SVEZIA </div></td><td class=\"c x3a0 y1c88 w1d8 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">15.000.000 </div></td><td class=\"c x26b y1c88 w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls1b ws0\">SEK<span class=\"ls0\"> </span></div></td><td class=\"c x395 y1c88 w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1c88 w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">UNICON A/S </div></td><td class=\"c x39b y1c88 w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">50,00% </div></td></tr><tr><td class=\"c x1f0 y1c89 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ALFACEM SRL </div></td><td></td><td class=\"c x39f y1c89 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1c89 w1d8 h261\"><div class=\"t m0 x7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">1.010.000 </div></td><td class=\"c x26b y1c89 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1c89 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1c89 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">CEMENTIR HOLDING NV </div></td><td class=\"c x39b y1c89 w17c h261\"><div class=\"t m0 xf h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1c8a w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">SPARTAN HIVE SPA </div></td><td class=\"c x39b y1c8a w17c h262\"><div class=\"t m0 x49 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">0,00% </div></td></tr><tr><td class=\"c x1f0 y1c8b w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">AVENTINA SRL </div></td><td></td><td class=\"c x39f y1c8b w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1c8b w1d8 h261\"><div class=\"t m0 x7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">3.720.000 </div></td><td class=\"c x26b y1c8b w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1c8b w103 h261\"><div class=\"t m0 x22 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td><td class=\"c x39a y1c8b w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">MANTEGNA '87 SRL </div></td><td class=\"c x39b y1c8b w17c h261\"><div class=\"t m0 x49 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">0,00% </div></td></tr><tr><td class=\"c x1f0 y1c8c w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">BASI 15 SRL </div></td><td></td><td class=\"c x39f y1c8c w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1c8c w1d8 h262\"><div class=\"t m0 x1d h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">400.000 </div></td><td class=\"c x26b y1c8c w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1c8c w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1c8c w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">CEMENTIR HOLDING NV </div></td><td class=\"c x39b y1c8c w17c h262\"><div class=\"t m0 xf h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1c8d w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ALFACEM SRL </div></td><td class=\"c x39b y1c8d w17c h261\"><div class=\"t m0 x49 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">0,00% </div></td></tr><tr><td class=\"c x1f0 y1c8e w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">BUCCIMAZZA IND.WORKS CORP. ltd </div></td><td></td><td class=\"c x39f y1c8e w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">LIBERIA </div></td><td class=\"c x3a0 y1c8e w1d8 h261\"><div class=\"t m0 x1d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">130.000 </div></td><td class=\"c x26b y1c8e w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">LRD </div></td><td class=\"c x395 y1c8e w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1c8e w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA </div></td><td class=\"c x39b y1c8e w17c h261\"><div class=\"t m0 xf h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td class=\"c x1bf y1c8f w513 h346\"><div class=\"t m0 x1b7 h42 y1c66 ff1 fsa fc0 sc0 ls0 ws0\">CALT 2004</div></td><td class=\"c x3a3 y1c8f w514 h346\"><div class=\"t m0 x1b7 h42 y1c66 ff1 fsa fc0 sc0 ls0 ws0\">SRL<span class=\"_ _82\"> </span></div></td><td class=\"c x39f y1c90 w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1c90 w1d8 h262\"><div class=\"t m0 x3d h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x26b y1c90 w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1c90 w103 h262\"><div class=\"t m0 x15 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">99,99% </div></td><td class=\"c x39a y1c90 w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">CAPITOLIUM SRL </div></td><td class=\"c x39b y1c90 w17c h262\"><div class=\"t m0 x49 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">0,01% </div></td></tr><tr><td class=\"c x1f0 y1c91 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">CAPITOLIUM SRL </div></td><td></td><td class=\"c x39f y1c91 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1c91 w1d8 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">25.823.000 </div></td><td class=\"c x26b y1c91 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1c91 w103 h261\"><div class=\"t m0 x22 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td><td class=\"c x39a y1c91 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">MANTEGNA '87 SRL </div></td><td class=\"c x39b y1c91 w17c h261\"><div class=\"t m0 x49 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">0,00% </div></td></tr><tr><td class=\"c x1f0 y1c92 w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">CASA BAYAN SDN BHD </div></td><td></td><td class=\"c x39f y1c92 w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">MALESIA </div></td><td class=\"c x3a0 y1c92 w1d8 h262\"><div class=\"t m0 x1d h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">250.000 </div></td><td class=\"c x26b y1c92 w266 h262\"><div class=\"t m0 xca h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">MYR </div></td><td></td><td class=\"c x39a y1c92 w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND HOLDING A/S </div></td><td class=\"c x39b y1c92 w17c h262\"><div class=\"t m0 xf h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td class=\"c x1f0 y1c93 w2db h264\"><div class=\"t m0 x1b h42 y15b5 ff1 fsa fc0 sc0 ls0 ws0\">CED DIGITAL &amp; SERVIZI SRL </div></td><td></td><td class=\"c x39f y1c93 w1f5 h264\"><div class=\"t m0 x1b h42 y15b5 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1c93 w1d8 h264\"><div class=\"t m0 x1d h42 y15b5 ff1 fsa fc0 sc0 ls0 ws0\">100.000 </div></td><td class=\"c x26b y1c93 w266 h264\"><div class=\"t m0 x45 h42 y15b5 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1c93 w103 h264\"><div class=\"t m0 x57 h42 y15b5 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1c93 w2dd h264\" colspan=\"2\"><div class=\"t m0 x1b h42 y15b5 ff1 fsa fc0 sc0 ls0 ws0\">CALTAGIRONE EDITORE SPA </div></td><td class=\"c x39b y1c93 w17c h264\"><div class=\"t m0 xc7 h42 y15b5 ff1 fsa fc0 sc0 ls0 ws0\">99,99% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1c94 w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">FINCED SRL </div></td><td class=\"c x39b y1c94 w17c h262\"><div class=\"t m0 x49 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">0,01% </div></td></tr><tr><td class=\"c x1f0 y1c95 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">CEMENTIR ESPANA S.L. </div></td><td></td><td class=\"c x39f y1c95 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">SPAGNA </div></td><td class=\"c x3a0 y1c95 w1d8 h261\"><div class=\"t m0 x27 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">3.007 </div></td><td class=\"c x26b y1c95 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1c95 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1c95 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">CEMENTIR HOLDING NV </div></td><td class=\"c x39b y1c95 w17c h261\"><div class=\"t m0 xf h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td class=\"c x1f0 y1c96 w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">CIMBETON AS </div></td><td></td><td class=\"c x39f y1c96 w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">TURCHIA </div></td><td class=\"c x3a0 y1c96 w1d8 h262\"><div class=\"t m0 x7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">1.770.000 </div></td><td class=\"c x26b y1c96 w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">TRY </div></td><td class=\"c x395 y1c96 w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1c96 w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">CIMENTAS AS </div></td><td class=\"c x39b y1c96 w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">50,29% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1c97 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">KARS CIMENTO AS </div></td><td class=\"c x39b y1c97 w17c h261\"><div class=\"t m0 x49 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">0,06% </div></td></tr><tr><td class=\"c x1f0 y1c98 w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">CIMENTAS  AS </div></td><td></td><td class=\"c x39f y1c98 w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">TURCHIA </div></td><td class=\"c x3a0 y1c98 w1d8 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">87.112.463 </div></td><td class=\"c x26b y1c98 w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">TRY </div></td><td class=\"c x395 y1c98 w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1c98 w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND ESPANA SL </div></td><td class=\"c x39b y1c98 w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">96,69% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1c99 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">CIMBETON AS </div></td><td class=\"c x39b y1c99 w17c h261\"><div class=\"t m0 x49 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">0,12% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1c9a w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">KARS CIMENTO AS </div></td><td class=\"c x39b y1c9a w17c h262\"><div class=\"t m0 x49 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">0,48% </div></td></tr><tr><td class=\"c x1f0 y1c9b w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">Compagnie des Cimentes Belges Sa </div></td><td></td><td class=\"c x39f y1c9b w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">BELGIO </div></td><td class=\"c x3a0 y1c9b w1d8 h261\"><div class=\"t m0 x19 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">179.344.485 </div></td><td class=\"c x26b y1c9b w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1c9b w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1c9b w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND HOLDING A/S </div></td><td class=\"c x39b y1c9b w17c h261\"><div class=\"t m0 xf h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1c9c w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND A/S </div></td><td class=\"c x39b y1c9c w17c h262\"><div class=\"t m0 x49 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">0,00% </div></td></tr><tr><td class=\"c x1bf y1c9e w51d h347\"><div class=\"t m0 x1b7 h42 y1c9d ff1 fsa fc0 sc0 ls0 ws0\">Compagnie des Cimentes Belges France<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x39f y1c9f w1f5 h1e5\"><div class=\"t m0 x1b h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">FRANCIA </div></td><td class=\"c x3a0 y1c9f w1d8 h1e5\"><div class=\"t m0 x45 h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">34.363.400 </div></td><td class=\"c x26b y1c9f w266 h1e5\"><div class=\"t m0 x45 h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1c9f w103 h1e5\"><div class=\"t m0 x57 h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1c9f w2dd h1e5\" colspan=\"2\"><div class=\"t m0 x1b h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">Compagnie des Cimentes Belges Sa </div></td><td class=\"c x39b y1c9f w17c h1e5\"><div class=\"t m0 xf h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td class=\"c x1bf y1ca0 w51e h345\"><div class=\"t m0 x1b7 h42 y1c66 ff1 fsa fc0 sc0 ls1b ws0\">Sa<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1ca1 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">CORRIERE ADRIATICO SRL </div></td><td></td><td class=\"c x39f y1ca1 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1ca1 w1d8 h261\"><div class=\"t m0 x1d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">200.000 </div></td><td class=\"c x26b y1ca1 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1ca1 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1ca1 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">CALTAGIRONE EDITORE SPA </div></td><td class=\"c x39b y1ca1 w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">99,95% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1ca2 w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">FINCED SRL </div></td><td class=\"c x39b y1ca2 w17c h262\"><div class=\"t m0 x49 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">0,05% </div></td></tr><tr><td class=\"c x1f0 y1ca3 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">DESTEK AS </div></td><td></td><td class=\"c x39f y1ca3 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">TURCHIA </div></td><td class=\"c x3a0 y1ca3 w1d8 h261\"><div class=\"t m0 x3d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">50.000 </div></td><td class=\"c x26b y1ca3 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">TRY </div></td><td class=\"c x395 y1ca3 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1ca3 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">CIMENTAS AS </div></td><td class=\"c x39b y1ca3 w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">99,99% </div></td></tr><tr><td class=\"c x1f0 y1ca4 w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">Domus Italia Spa </div></td><td></td><td class=\"c x39f y1ca4 w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1ca4 w1d8 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">20.000.000 </div></td><td class=\"c x26b y1ca4 w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1ca4 w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1ca4 w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">VIANINI SPA </div></td><td class=\"c x39b y1ca4 w17c h262\"><div class=\"t m0 xf h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td class=\"c x1f0 y1ca5 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">Domus Roma 15 Srl </div></td><td></td><td class=\"c x39f y1ca5 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1ca5 w1d8 h261\"><div class=\"t m0 x3d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">30.000 </div></td><td class=\"c x26b y1ca5 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1ca5 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1ca5 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">Domus Italia SpA </div></td><td class=\"c x39b y1ca5 w17c h261\"><div class=\"t m0 xf h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td class=\"c x1f0 y1ca6 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">FINCED SRL </div></td><td></td><td class=\"c x39f y1ca6 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1ca6 w1d8 h261\"><div class=\"t m0 x3d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x26b y1ca6 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1ca6 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1ca6 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">CALTAGIRONE EDITORE SPA </div></td><td class=\"c x39b y1ca6 w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">99,99% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1ca7 w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">PIEMME SPA </div></td><td class=\"c x39b y1ca7 w17c h262\"><div class=\"t m0 x49 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">0,01% </div></td></tr><tr><td class=\"c x1f0 y1ca8 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">GAETANO CACCIATORE LLC </div></td><td></td><td class=\"c x39f y1ca8 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">USA </div></td><td class=\"c x3a0 y1ca8 w1d8 h261\"><div class=\"t m0 x4a h42 y15a9 ff1 fsa fc0 sc0 ls3e ws0\">NA<span class=\"ls0\"> </span></div></td><td class=\"c x26b y1ca8 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">USD </div></td><td class=\"c x395 y1ca8 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1ca8 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">AALBORG CEMENT COMPANY INC </div></td><td class=\"c x39b y1ca8 w17c h261\"><div class=\"t m0 xf h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td class=\"c x1f0 y1ca9 w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">GLOBO CEM S.L. </div></td><td></td><td class=\"c x39f y1ca9 w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">SPAGNA </div></td><td class=\"c x3a0 y1ca9 w1d8 h262\"><div class=\"t m0 x27 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">3.007 </div></td><td class=\"c x26b y1ca9 w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1ca9 w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1ca9 w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ALFACEM SRL </div></td><td class=\"c x39b y1ca9 w17c h262\"><div class=\"t m0 xf h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td class=\"c x1f0 y1caa w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">IL GAZZETTINO SPA    </div></td><td></td><td class=\"c x39f y1caa w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1caa w1d8 h261\"><div class=\"t m0 x1d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">200.000 </div></td><td class=\"c x26b y1caa w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1caa w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1caa w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">CALTAGIRONE EDITORE SPA </div></td><td class=\"c x39b y1caa w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">99,95% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1cab w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">FINCED SRL </div></td><td class=\"c x39b y1cab w17c h262\"><div class=\"t m0 x49 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">0,05% </div></td></tr><tr><td class=\"c x1f0 y1cac w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">IL MATTINO SPA </div></td><td></td><td class=\"c x39f y1cac w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cac w1d8 h261\"><div class=\"t m0 x1d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">500.000 </div></td><td class=\"c x26b y1cac w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cac w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cac w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">CALTAGIRONE EDITORE SPA </div></td><td class=\"c x39b y1cac w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">99,95% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1cad w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">FINCED SRL </div></td><td class=\"c x39b y1cad w17c h262\"><div class=\"t m0 x49 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">0,05% </div></td></tr><tr><td class=\"c x1f0 y1cae w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">IL MESSAGGERO SPA </div></td><td></td><td class=\"c x39f y1cae w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cae w1d8 h261\"><div class=\"t m0 x7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">1.265.385 </div></td><td class=\"c x26b y1cae w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cae w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cae w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">CALTAGIRONE EDITORE SPA </div></td><td class=\"c x39b y1cae w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">99,95% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1caf w2dd h263\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">FINCED SRL </div></td><td class=\"c x39b y1caf w17c h263\"><div class=\"t m0 x49 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">0,05% </div></td></tr><tr><td class=\"c x1f0 y1cb0 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">IMPRESE TIPOGRAFICHE VENETE SRL </div></td><td></td><td class=\"c x39f y1cb0 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cb0 w1d8 h261\"><div class=\"t m0 x7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">1.730.000 </div></td><td class=\"c x26b y1cb0 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td></td><td class=\"c x39a y1cb0 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">IL GAZZETTINO SPA </div></td><td class=\"c x39b y1cb0 w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">54,10% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1cb1 w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">CATLAGIRONE EDITORE SPA </div></td><td class=\"c x39b y1cb1 w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">45,90% </div></td></tr><tr><td class=\"c x1f0 y1cb2 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">KARS CIMENTO AS </div></td><td></td><td class=\"c x39f y1cb2 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">TURCHIA </div></td><td class=\"c x3a0 y1cb2 w1d8 h261\"><div class=\"t m0 x7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">3.000.000 </div></td><td class=\"c x26b y1cb2 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">TRY </div></td><td class=\"c x395 y1cb2 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cb2 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">CIMENTAS AS </div></td><td class=\"c x39b y1cb2 w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">41,55% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1cb3 w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ALFACEM  SRL </div></td><td class=\"c x39b y1cb3 w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">58,46% </div></td></tr><tr><td class=\"c x1f0 y1cb4 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">KUDSK &amp; DAHL A/S </div></td><td></td><td class=\"c x39f y1cb4 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">DANIMARCA </div></td><td class=\"c x3a0 y1cb4 w1d8 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">10.000.000 </div></td><td class=\"c x26b y1cb4 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">DKK </div></td><td class=\"c x395 y1cb4 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cb4 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">UNICON A/S </div></td><td class=\"c x39b y1cb4 w17c h261\"><div class=\"t m0 xf h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td class=\"c x1f0 y1cb5 w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">LEGGO SRL </div></td><td></td><td class=\"c x39f y1cb5 w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cb5 w1d8 h262\"><div class=\"t m0 x7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">1.000.000 </div></td><td class=\"c x26b y1cb5 w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cb5 w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cb5 w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">CALTAGIRONE EDITORE SPA </div></td><td class=\"c x39b y1cb5 w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">99,95% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1cb6 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">FINCED SRL </div></td><td class=\"c x39b y1cb6 w17c h261\"><div class=\"t m0 x49 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">0,05% </div></td></tr><tr><td class=\"c x1f0 y1cb7 w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">LEHIGH WHITE CEMENT COMPANY J.V. </div></td><td></td><td class=\"c x39f y1cb7 w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">USA </div></td><td class=\"c x3a0 y1cb7 w1d8 h262\"><div class=\"t m0 x23 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x26b y1cb7 w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">USD </div></td><td class=\"c x395 y1cb7 w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cb7 w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">AALBORG CEMENT COMPANY INC </div></td><td class=\"c x39b y1cb7 w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">24,52% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1cb8 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">WHITE CEMENT COMPANY LLC </div></td><td class=\"c x39b y1cb8 w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">38,73% </div></td></tr><tr><td class=\"c x1f0 y1cb9 w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">MANTEGNA '87 SRL </div></td><td></td><td class=\"c x39f y1cb9 w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cb9 w1d8 h262\"><div class=\"t m0 x7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">5.408.000 </div></td><td class=\"c x26b y1cb9 w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cb9 w103 h262\"><div class=\"t m0 x15 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">99,99% </div></td><td class=\"c x39a y1cb9 w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA </div></td><td class=\"c x39b y1cb9 w17c h262\"><div class=\"t m0 x49 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">0,01% </div></td></tr><tr><td class=\"c x1f0 y1cba w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">PARTED 1982 SRL </div></td><td></td><td class=\"c x39f y1cba w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cba w1d8 h261\"><div class=\"t m0 x1d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">103.300 </div></td><td class=\"c x26b y1cba w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cba w103 h261\"><div class=\"t m0 x15 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">99,95% </div></td><td class=\"c x39a y1cba w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">MANTEGNA '87 SRL </div></td><td class=\"c x39b y1cba w17c h261\"><div class=\"t m0 x49 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">0,05% </div></td></tr><tr><td class=\"c x1f0 y1cbb w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">PIEMME SPA </div></td><td></td><td class=\"c x39f y1cbb w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cbb w1d8 h262\"><div class=\"t m0 x3d h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">91.710 </div></td><td class=\"c x26b y1cbb w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cbb w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cbb w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">CALTAGIRONE EDITORE SPA </div></td><td class=\"c x39b y1cbb w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">99,90% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1cbc w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">FINCED SRL </div></td><td class=\"c x39b y1cbc w17c h261\"><div class=\"t m0 x49 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">0,00% </div></td></tr><tr><td class=\"c x1bf y1cbd w51f h347\"><div class=\"t m0 x1b7 h42 y1c9d ff1 fsa fc0 sc0 ls0 ws0\">P.I.M.  PUBBLICITA' ITALIANA<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x39f y1cbe w1f5 h1e5\"><div class=\"t m0 x1b h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cbe w1d8 h1e5\"><div class=\"t m0 x7 h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">1.800.000 </div></td><td class=\"c x26b y1cbe w266 h1e5\"><div class=\"t m0 x45 h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cbe w103 h1e5\"><div class=\"t m0 x57 h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cbe w2dd h1e5\"><div class=\"t m0 x1b h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">IL GAZZETTINO  SPA </div></td><td></td><td class=\"c x39b y1cbe w17c h1e5\"><div class=\"t m0 xc7 h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">58,00% </div></td></tr><tr><td class=\"c x1bf y1cbf w520 h348\"><div class=\"t m0 x1b7 h42 y1c6a ff1 fsa fc0 sc0 ls0 ws0\">MULTIMEDIA SRL<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1cc0 w2dd h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">CALTAGIRONE EDITORE SPA </div></td><td></td><td class=\"c x39b y1cc0 w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">42,00% </div></td></tr><tr><td class=\"c x1f0 y1cc1 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">QUOTIDIANO DI PUGLIA SRL </div></td><td></td><td class=\"c x39f y1cc1 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cc1 w1d8 h261\"><div class=\"t m0 x3d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">50.000 </div></td><td class=\"c x26b y1cc1 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cc1 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cc1 w2dd h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">CALTAGIRONE EDITORE SPA </div></td><td></td><td class=\"c x39b y1cc1 w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">99,95% </div></td></tr></table><table class=\"s w50c h349\" id=\"_47643890-6967-4ad0-85ab-765a3552deb7\"><tr><td class=\"c x1f0 y1cc2 w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">RECYDIA ATIK YONETIMI AS </div></td><td class=\"c x39f y1cc2 w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">TURCHIA </div></td><td class=\"c x3a0 y1cc2 w1d8 h262\"><div class=\"t m0 x19 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">551.544.061 </div></td><td class=\"c x26b y1cc2 w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">TRY </div></td><td class=\"c x395 y1cc2 w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cc2 w2dd h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">CIMENTAS AS </div></td><td></td><td class=\"c x39b y1cc2 w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">23,72% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1cc3 w2dd h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND A/S </div></td><td></td><td class=\"c x39b y1cc3 w17c h261\"><div class=\"t m0 x49 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">8,89% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1cc4 w2dd h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">KARS CIMENTO AS </div></td><td></td><td class=\"c x39b y1cc4 w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">67,39% </div></td></tr><tr><td class=\"c x1f0 y1cc5 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">SERVIZI ITALIA 15 SRL </div></td><td class=\"c x39f y1cc5 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cc5 w1d8 h261\"><div class=\"t m0 x1d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">100.000 </div></td><td class=\"c x26b y1cc5 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cc5 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cc5 w2dd h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">CALTAGIRONE EDITORE SPA </div></td><td></td><td class=\"c x39b y1cc5 w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">99,95% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1cc6 w2dd h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">FINCED SRL </div></td><td></td><td class=\"c x39b y1cc6 w17c h262\"><div class=\"t m0 x49 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">0,05% </div></td></tr><tr><td class=\"c x1bf y1cc7 w521 h344\"><div class=\"t m0 x1b7 h42 y1c70 ff1 fsa fc0 sc0 ls0 ws0\">SINAI WHITE PORTLAND CEMENT<span class=\"_ _82\"> </span></div></td><td class=\"c x39f y1cc8 w1f5 h1e5\"><div class=\"t m0 x1b h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">EGITTO </div></td><td class=\"c x3a0 y1cc8 w1d8 h1e5\"><div class=\"t m0 x19 h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">350.000.000 </div></td><td class=\"c x26b y1cc8 w266 h1e5\"><div class=\"t m0 x45 h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">EGP </div></td><td class=\"c x395 y1cc8 w103 h1e5\"><div class=\"t m0 x57 h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cc8 w2dd h1e5\"><div class=\"t m0 x1b h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND HOLDING A/S </div></td><td></td><td class=\"c x39b y1cc8 w17c h1e5\"><div class=\"t m0 xc7 h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">71,11% </div></td></tr><tr><td class=\"c x1bf y1cc9 w522 h345\"><div class=\"t m0 x1b7 h42 y1c66 ff1 fsa fc0 sc0 ls0 ws0\">COMPANY SAE<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1cca w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">SKANE GRUS AB </div></td><td class=\"c x39f y1cca w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">SVEZIA </div></td><td class=\"c x3a0 y1cca w1d8 h261\"><div class=\"t m0 x7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">1.000.000 </div></td><td class=\"c x26b y1cca w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls1b ws0\">SEK<span class=\"ls0\"> </span></div></td><td class=\"c x395 y1cca w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cca w2dd h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">AB SYDSTEN AB </div></td><td></td><td class=\"c x39b y1cca w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">60,00% </div></td></tr><tr><td class=\"c x1bf y1ccb w523 h344\"><div class=\"t m0 x1b7 h42 y1c70 ff1 fsa fc0 sc0 ls0 ws0\">SOC.ITALIANA METROPOLITANE<span class=\"_ _82\"> </span></div></td><td class=\"c x39f y1ccc w1f5 h1e5\"><div class=\"t m0 x1b h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1ccc w1d8 h1e5\"><div class=\"t m0 x1d h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">121.500 </div></td><td class=\"c x26b y1ccc w266 h1e5\"><div class=\"t m0 x45 h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1ccc w103 h1e5\"><div class=\"t m0 x57 h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1ccc w2dd h1e5\"><div class=\"t m0 x1b h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA </div></td><td></td><td class=\"c x39b y1ccc w17c h1e5\"><div class=\"t m0 xc7 h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">99,89% </div></td></tr><tr><td class=\"c x1bf y1ccd w524 h348\"><div class=\"t m0 x1b7 h42 y1c6a ff1 fsa fc0 sc0 ls0 ws0\">S.I.M.E. SRL<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1cce w2dd h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">VIAPAR SRL </div></td><td></td><td class=\"c x39b y1cce w17c h262\"><div class=\"t m0 x49 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">0,11% </div></td></tr><tr><td class=\"c x1f0 y1ccf w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">Societ\u00e8 des Carrieres du Tournaisis Sa </div></td><td class=\"c x39f y1ccf w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">BELGIO </div></td><td class=\"c x3a0 y1ccf w1d8 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">12.297.053 </div></td><td class=\"c x26b y1ccf w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1ccf w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1ccf w2dd h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">Compagnie des Cimentes Belges Sa </div></td><td></td><td class=\"c x39b y1ccf w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">65,00% </div></td></tr><tr><td class=\"c x1f0 y1cd0 w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">SPARTAN HIVE SPA </div></td><td class=\"c x39f y1cd0 w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cd0 w1d8 h262\"><div class=\"t m0 x1d h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">300.000 </div></td><td class=\"c x26b y1cd0 w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cd0 w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cd0 w2dd h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">Aalborg Portland Holding A/S </div></td><td></td><td class=\"c x39b y1cd0 w17c h262\"><div class=\"t m0 xf h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td class=\"c x1f0 y1cd1 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">STAMPA NAPOLI 2015 SRL </div></td><td class=\"c x39f y1cd1 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cd1 w1d8 h261\"><div class=\"t m0 x3d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x26b y1cd1 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cd1 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cd1 w2dd h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">CALTAGIRONE EDITORE SPA </div></td><td></td><td class=\"c x39b y1cd1 w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">99,95% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1cd2 w2dd h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">FINCED SRL </div></td><td></td><td class=\"c x39b y1cd2 w17c h262\"><div class=\"t m0 x49 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">0,05% </div></td></tr><tr><td class=\"c x1f0 y1cd3 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">STAMPA ROMA 2015 SRL </div></td><td class=\"c x39f y1cd3 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cd3 w1d8 h261\"><div class=\"t m0 x3d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x26b y1cd3 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cd3 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cd3 w2dd h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">CALTAGIRONE EDITORE SPA </div></td><td></td><td class=\"c x39b y1cd3 w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">99,95% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1cd4 w2dd h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">FINCED SRL </div></td><td></td><td class=\"c x39b y1cd4 w17c h262\"><div class=\"t m0 x49 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">0,05% </div></td></tr><tr><td class=\"c x1f0 y1cd5 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">STAMPA VENEZIA SRL </div></td><td class=\"c x39f y1cd5 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cd5 w1d8 h261\"><div class=\"t m0 x7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">2.267.000 </div></td><td class=\"c x26b y1cd5 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cd5 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cd5 w2dd h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">IL GAZZETTINO SpA </div></td><td></td><td class=\"c x39b y1cd5 w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">25,01% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1cd6 w2dd h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">CALTAGIRONE EDITORE SPA </div></td><td></td><td class=\"c x39b y1cd6 w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">74,99% </div></td></tr><tr><td class=\"c x1f0 y1cd7 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">SUREKO AS </div></td><td class=\"c x39f y1cd7 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">TURCHIA </div></td><td class=\"c x3a0 y1cd7 w1d8 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">43.443.679 </div></td><td class=\"c x26b y1cd7 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">TRY </div></td><td class=\"c x395 y1cd7 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cd7 w2dd h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">RECYDIA AS </div></td><td></td><td class=\"c x39b y1cd7 w17c h261\"><div class=\"t m0 xf h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td class=\"c x1f0 y1cd8 w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">SVIM 15 SRL </div></td><td class=\"c x39f y1cd8 w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cd8 w1d8 h262\"><div class=\"t m0 x1d h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">400.000 </div></td><td class=\"c x26b y1cd8 w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cd8 w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cd8 w2dd h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">CEMENTIR HOLDING NV </div></td><td></td><td class=\"c x39b y1cd8 w17c h262\"><div class=\"t m0 xf h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x39a y1cd9 w2dd h264\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ALFACEM SRL </div></td><td></td><td class=\"c x39b y1cd9 w17c h264\"><div class=\"t m0 x49 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">0,00% </div></td></tr><tr><td class=\"c x1f0 y1cda w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">UNICON A/S </div></td><td class=\"c x39f y1cda w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">DANIMARCA </div></td><td class=\"c x3a0 y1cda w1d8 h262\"><div class=\"t m0 x19 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">150.000.000 </div></td><td class=\"c x26b y1cda w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">DKK </div></td><td class=\"c x395 y1cda w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cda w2dd h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND HOLDING A/S </div></td><td></td><td class=\"c x39b y1cda w17c h262\"><div class=\"t m0 xf h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td class=\"c x1f0 y1cdb w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">UNICON AS </div></td><td class=\"c x39f y1cdb w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">NORVEGIA </div></td><td class=\"c x3a0 y1cdb w1d8 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">13.289.100 </div></td><td class=\"c x26b y1cdb w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">NOK </div></td><td class=\"c x395 y1cdb w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cdb w2dd h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">UNICON A/S </div></td><td></td><td class=\"c x39b y1cdb w17c h261\"><div class=\"t m0 xf h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td class=\"c x1f0 y1cdc w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">VIANCO SRL </div></td><td class=\"c x39f y1cdc w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cdc w1d8 h262\"><div class=\"t m0 x3d h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">20.000 </div></td><td class=\"c x26b y1cdc w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cdc w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cdc w2dd h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA </div></td><td></td><td class=\"c x39b y1cdc w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">99,99% </div></td></tr><tr><td class=\"c x1f0 y1cdd w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">VIANINI ENERGIA SRL </div></td><td class=\"c x39f y1cdd w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cdd w1d8 h261\"><div class=\"t m0 x3d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x26b y1cdd w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cdd w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cdd w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">VIANINI SPA </div></td><td class=\"c x39b y1cdd w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">99,99% </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x3a1 y1cde w525 h342\" colspan=\"2\"><div class=\"t m0 x1b7 h42 y1c66 ff1 fsa fc0 sc0 ls0 ws0\">IND 2004</div></td><td class=\"c x3a4 y1cde w514 h342\"><div class=\"t m0 x1b7 h42 y1c66 ff1 fsa fc0 sc0 ls0 ws0\">SRL<span class=\"_ _82\"> </span></div></td><td class=\"c x39b y1cdf w17c h262\"><div class=\"t m0 x49 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">0,01% </div></td></tr><tr><td class=\"c x1f0 y1ce0 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA </div></td><td class=\"c x39f y1ce0 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1ce0 w1d8 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">43.797.507 </div></td><td class=\"c x26b y1ce0 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1ce0 w103 h261\"><div class=\"t m0 x15 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">50,05% </div></td><td class=\"c x39a y1ce0 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">CAPITOLIUM SRL </div></td><td class=\"c x39b y1ce0 w17c h261\"><div class=\"t m0 x49 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">6,43% </div></td></tr><tr><td class=\"c x1f0 y1ce1 w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">VIANINI PIPE INC </div></td><td class=\"c x39f y1ce1 w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">USA </div></td><td class=\"c x3a0 y1ce1 w1d8 h262\"><div class=\"t m0 x7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">4.483.396 </div></td><td class=\"c x26b y1ce1 w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">USD </div></td><td class=\"c x395 y1ce1 w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1ce1 w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">AALBORG PORTLAND US INC </div></td><td class=\"c x39b y1ce1 w17c h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls25 ws0\">100%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1ce2 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">VIAPAR SRL </div></td><td class=\"c x39f y1ce2 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1ce2 w1d8 h261\"><div class=\"t m0 x3d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x26b y1ce2 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1ce2 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1ce2 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA </div></td><td class=\"c x39b y1ce2 w17c h261\"><div class=\"t m0 xf h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td class=\"c x1f0 y1ce3 w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">WHITE CEMENT COMPANY LLC </div></td><td class=\"c x39f y1ce3 w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">USA </div></td><td class=\"c x3a0 y1ce3 w1d8 h262\"><div class=\"t m0 x23 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x26b y1ce3 w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">USD </div></td><td class=\"c x395 y1ce3 w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1ce3 w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">AALBORG CEMENT COMPANY INC </div></td><td class=\"c x39b y1ce3 w17c h262\"><div class=\"t m0 xf h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td class=\"c x1f0 y1ce4 w2de h262\"><div class=\"t m0 x1b h13a y15aa ff2 fsa fc0 sc0 ls0 ws0\">PARTECIPAZIONI VALUTATE CON IL METODO DEL PATRIMONIO NETTO<span class=\"ff1\"> </span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1ce5 w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">AGAB Syd  Aktiebolag AB </div></td><td class=\"c x39f y1ce5 w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">SVEZIA </div></td><td class=\"c x3a0 y1ce5 w1d8 h262\"><div class=\"t m0 x1d h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">500.000 </div></td><td class=\"c x26b y1ce5 w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls1b ws0\">SEK<span class=\"ls0\"> </span></div></td><td class=\"c x395 y1ce5 w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1ce5 w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">AB SYDSTEN AB </div></td><td class=\"c x39b y1ce5 w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">40,00% </div></td></tr><tr><td class=\"c x1f0 y1ce6 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ALBACINA SCARL </div></td><td class=\"c x39f y1ce6 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1ce6 w1d8 h261\"><div class=\"t m0 x3d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x26b y1ce6 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1ce6 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1ce6 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA </div></td><td class=\"c x39b y1ce6 w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">40,00% </div></td></tr><tr><td class=\"c x1f0 y1ce7 w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">CAPOSELE SCARL </div></td><td class=\"c x39f y1ce7 w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1ce7 w1d8 h262\"><div class=\"t m0 x3d h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">20.000 </div></td><td class=\"c x26b y1ce7 w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1ce7 w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1ce7 w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA  </div></td><td class=\"c x39b y1ce7 w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">41,05% </div></td></tr><tr><td class=\"c x1f0 y1ce8 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">CONSORZIO ETERIA </div></td><td class=\"c x39f y1ce8 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1ce8 w1d8 h261\"><div class=\"t m0 x1d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">550.000 </div></td><td class=\"c x26b y1ce8 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1ce8 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1ce8 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA  </div></td><td class=\"c x39b y1ce8 w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">45,45% </div></td></tr><tr><td class=\"c x1f0 y1ce9 w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">COROGLIO SCARL </div></td><td class=\"c x39f y1ce9 w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1ce9 w1d8 h262\"><div class=\"t m0 x3d h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x26b y1ce9 w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1ce9 w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1ce9 w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA </div></td><td class=\"c x39b y1ce9 w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">50,00% </div></td></tr><tr><td class=\"c x1f0 y1cea w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ECOL UNICON  Sp. Z o.o. </div></td><td class=\"c x39f y1cea w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">POLONIA </div></td><td class=\"c x3a0 y1cea w1d8 h261\"><div class=\"t m0 x7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">1.000.000 </div></td><td class=\"c x26b y1cea w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">PLN </div></td><td class=\"c x395 y1cea w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cea w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">UNICON A/S </div></td><td class=\"c x39b y1cea w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">49,00% </div></td></tr><tr><td class=\"c x1f0 y1ceb w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">EDOLO SCARL </div></td><td class=\"c x39f y1ceb w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1ceb w1d8 h262\"><div class=\"t m0 x3d h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x26b y1ceb w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1ceb w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1ceb w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA </div></td><td class=\"c x39b y1ceb w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">50,00% </div></td></tr><tr><td class=\"c x1f0 y1cec w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUROSTAZIONI SPA  </div></td><td class=\"c x39f y1cec w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cec w1d8 h261\"><div class=\"t m0 x1d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">100.000 </div></td><td class=\"c x26b y1cec w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cec w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cec w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA </div></td><td class=\"c x39b y1cec w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">32,71% </div></td></tr><tr><td class=\"c x1f0 y1ced w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">FRASASSI SCARL </div></td><td class=\"c x39f y1ced w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1ced w1d8 h262\"><div class=\"t m0 x3d h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x26b y1ced w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1ced w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1ced w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA </div></td><td class=\"c x39b y1ced w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">50,00% </div></td></tr><tr><td class=\"c x1f0 y1cee w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">MANOPPELLO SCARL </div></td><td class=\"c x39f y1cee w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cee w1d8 h261\"><div class=\"t m0 x3d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x26b y1cee w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cee w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cee w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA </div></td><td class=\"c x39b y1cee w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">50,00% </div></td></tr><tr><td class=\"c x1f0 y1cef w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">METRO B SRL </div></td><td class=\"c x39f y1cef w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cef w1d8 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">20.000.000 </div></td><td class=\"c x26b y1cef w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cef w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cef w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA </div></td><td class=\"c x39b y1cef w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">45,01% </div></td></tr><tr><td class=\"c x1f0 y1cf0 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">METRO C scpa </div></td><td class=\"c x39f y1cf0 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cf0 w1d8 h261\"><div class=\"t m0 x19 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">150.000.000 </div></td><td class=\"c x26b y1cf0 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cf0 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cf0 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA  </div></td><td class=\"c x39b y1cf0 w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">34,50% </div></td></tr><tr><td class=\"c x1f0 y1cf1 w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">METROSALERNO SCARL </div></td><td class=\"c x39f y1cf1 w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cf1 w1d8 h262\"><div class=\"t m0 x3d h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x26b y1cf1 w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cf1 w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cf1 w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA  </div></td><td class=\"c x39b y1cf1 w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">22,04% </div></td></tr><tr><td class=\"c x1f0 y1cf2 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">METROTEC scarl </div></td><td class=\"c x39f y1cf2 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cf2 w1d8 h261\"><div class=\"t m0 x3d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">50.000 </div></td><td class=\"c x26b y1cf2 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cf2 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cf2 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA  </div></td><td class=\"c x39b y1cf2 w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">46,43% </div></td></tr><tr><td class=\"c x1f0 y1cf3 w2db h263\"><div class=\"t m0 x1b h42 y15c2 ff1 fsa fc0 sc0 ls0 ws0\">MOLOVII SCARL </div></td><td class=\"c x39f y1cf3 w1f5 h263\"><div class=\"t m0 x1b h42 y15c2 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cf3 w1d8 h263\"><div class=\"t m0 x3d h42 y15c2 ff1 fsa fc0 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x26b y1cf3 w266 h263\"><div class=\"t m0 x45 h42 y15c2 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cf3 w103 h263\"><div class=\"t m0 x57 h42 y15c2 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cf3 w2dd h263\" colspan=\"2\"><div class=\"t m0 x1b h42 y15c2 ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA  </div></td><td class=\"c x39b y1cf3 w17c h263\"><div class=\"t m0 xc7 h42 y15c2 ff1 fsa fc0 sc0 ls0 ws0\">30,00% </div></td></tr><tr><td class=\"c x1f0 y1cf4 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">MONTE ROMANO EST SCARL </div></td><td class=\"c x39f y1cf4 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cf4 w1d8 h261\"><div class=\"t m0 x3d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x26b y1cf4 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cf4 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cf4 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA  </div></td><td class=\"c x39b y1cf4 w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">28,00% </div></td></tr><tr><td class=\"c x1f0 y1cf5 w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">MSG ARENA SCARL </div></td><td class=\"c x39f y1cf5 w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cf5 w1d8 h262\"><div class=\"t m0 x3d h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x26b y1cf5 w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cf5 w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cf5 w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA  </div></td><td class=\"c x39b y1cf5 w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">50,00% </div></td></tr><tr><td class=\"c x1f0 y1cf6 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">NB BETON APS POLAND </div></td><td class=\"c x39f y1cf6 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">DANIMARCA </div></td><td class=\"c x3a0 y1cf6 w1d8 h261\"><div class=\"t m0 x1d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">400.000 </div></td><td class=\"c x26b y1cf6 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">DKK </div></td><td></td><td class=\"c x39a y1cf6 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">UNICON A/S </div></td><td class=\"c x39b y1cf6 w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">49,00% </div></td></tr><tr><td class=\"c x1f0 y1cf7 w2db h1e5\"><div class=\"t m0 x1b h42 y12ce ff1 fsa fc0 sc0 ls0 ws0\">N.P.F.-NUOVO POLO FIERISTICO scarl in </div><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">liquidazione </div></td><td class=\"c x39f y1cf7 w1f5 h1e5\"><div class=\"t m0 x1b h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cf7 w1d8 h1e5\"><div class=\"t m0 x3d h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">40.000 </div></td><td class=\"c x26b y1cf7 w266 h1e5\"><div class=\"t m0 x45 h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cf7 w103 h1e5\"><div class=\"t m0 x57 h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cf7 w2dd h1e5\" colspan=\"2\"><div class=\"t m0 x1b h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA  </div></td><td class=\"c x39b y1cf7 w17c h1e5\"><div class=\"t m0 xc7 h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">25,00% </div></td></tr><tr><td class=\"c x1f0 y1cf8 w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">NODO CATANIA SCARL </div></td><td class=\"c x39f y1cf8 w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cf8 w1d8 h262\"><div class=\"t m0 x3d h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x26b y1cf8 w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cf8 w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cf8 w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA  </div></td><td class=\"c x39b y1cf8 w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">40,00% </div></td></tr><tr><td class=\"c x1f0 y1cf9 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">NOGHERE SCARL </div></td><td class=\"c x39f y1cf9 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cf9 w1d8 h261\"><div class=\"t m0 x3d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x26b y1cf9 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cf9 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cf9 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA  </div></td><td class=\"c x39b y1cf9 w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">39,00% </div></td></tr><tr><td class=\"c x1bf y1cfa w526 h347\"><div class=\"t m0 x1b7 h42 y1c9d ff1 fsa fc0 sc0 ls0 ws0\">OBRAS Y FIRMES ESPECIALES OFESA<span class=\"_ _82\"> </span></div></td><td class=\"c x39f y1cfb w1f5 h1e5\"><div class=\"t m0 x1b h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">SPAGNA </div></td><td class=\"c x3a0 y1cfb w1d8 h1e5\"><div class=\"t m0 x1d h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">120.200 </div></td><td class=\"c x26b y1cfb w266 h1e5\"><div class=\"t m0 x45 h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cfb w103 h1e5\"><div class=\"t m0 x57 h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cfb w2dd h1e5\" colspan=\"2\"><div class=\"t m0 x1b h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">AVENTINA SPA </div></td><td class=\"c x39b y1cfb w17c h1e5\"><div class=\"t m0 xc7 h42 yd7e ff1 fsa fc0 sc0 ls0 ws0\">45,00% </div></td></tr><tr><td class=\"c x1bf y1cfc w527 h348\"><div class=\"t m0 x1b7 h42 y1c6a ff1 fsa fc0 sc0 ls1b ws0\">SA<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1cfd w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">OTTAVIA TRIONFALE </div></td><td class=\"c x39f y1cfd w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1cfd w1d8 h262\"><div class=\"t m0 x3d h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x26b y1cfd w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cfd w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1cfd w2dd h262\" colspan=\"2\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA  </div></td><td class=\"c x39b y1cfd w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">27,88% </div></td></tr><tr><td class=\"c x1f0 y1cfe w2db h1e5\"><div class=\"t m0 x1b h42 y15ad ff1 fsa fc0 sc0 ls0 ws0\">RECYBEL SA </div></td><td class=\"c x39f y1cfe w1f5 h1e5\"><div class=\"t m0 x1b h42 y15ad ff1 fsa fc0 sc0 ls0 ws0\">BELGIO </div></td><td class=\"c x3a0 y1cfe w1d8 h1e5\"><div class=\"t m0 x3d h42 y15ad ff1 fsa fc0 sc0 ls0 ws0\">99.200 </div></td><td class=\"c x26b y1cfe w266 h1e5\"><div class=\"t m0 x45 h42 y15ad ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1cfe w103 h1e5\"><div class=\"t m0 x57 h42 y15ad ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3a1 y1cff w528 h347\"><div class=\"t m0 x1b7 h42 y1c9d ff1 fsa fc0 sc0 ls0 ws0\">COMPAGNIES DES CIMENTS<span class=\"_ _82\"> </span></div></td><td class=\"c x3a1 y1d00 w529 h345\"><div class=\"t m0 x1b7 h42 y1c66 ff1 fsa fc0 sc0 ls0 ws0\">BELGES SA<span class=\"_ _82\"> </span></div></td><td class=\"c x39b y1cfe w17c h1e5\"><div class=\"t m0 xc7 h42 y15ad ff1 fsa fc0 sc0 ls0 ws0\">25,50% </div></td></tr><tr><td class=\"c x1f0 y1d01 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">RIVIERA SCARL </div></td><td class=\"c x39f y1d01 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1d01 w1d8 h261\"><div class=\"t m0 x3d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">50.000 </div></td><td class=\"c x26b y1d01 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1d01 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1d01 w2dd h261\" colspan=\"2\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA </div></td><td class=\"c x39b y1d01 w17c h261\"><div class=\"t m0 x19 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">27,0%, </div></td></tr><tr><td class=\"c x1f0 y1d02 w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">SCAFA SCARL </div></td><td class=\"c x39f y1d02 w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1d02 w1d8 h262\"><div class=\"t m0 x3d h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x26b y1d02 w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1d02 w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1d02 w2dd h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA </div></td><td></td><td class=\"c x39b y1d02 w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">50,00% </div></td></tr><tr><td class=\"c x1f0 y1d03 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">SUD EST scarl </div></td><td class=\"c x39f y1d03 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1d03 w1d8 h261\"><div class=\"t m0 x3d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">30.600 </div></td><td class=\"c x26b y1d03 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1d03 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1d03 w2dd h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA  </div></td><td></td><td class=\"c x39b y1d03 w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">34,00% </div></td></tr><tr><td class=\"c x1f0 y1d04 w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">SUDMETRO Scarl </div></td><td class=\"c x39f y1d04 w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1d04 w1d8 h262\"><div class=\"t m0 x3d h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">50.000 </div></td><td class=\"c x26b y1d04 w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1d04 w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1d04 w2dd h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA  </div></td><td></td><td class=\"c x39b y1d04 w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">23,16% </div></td></tr><tr><td class=\"c x1f0 y1d05 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">TOR VERGATA scarl </div></td><td class=\"c x39f y1d05 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1d05 w1d8 h261\"><div class=\"t m0 x3d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">30.600 </div></td><td class=\"c x26b y1d05 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1d05 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1d05 w2dd h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA  </div></td><td></td><td class=\"c x39b y1d05 w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">33,23% </div></td></tr><tr><td class=\"c x1f0 y1d06 w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">TORRE BLANCA DEL SOL SA </div></td><td class=\"c x39f y1d06 w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">SPAGNA </div></td><td class=\"c x3a0 y1d06 w1d8 h262\"><div class=\"t m0 x7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">1.202.000 </div></td><td class=\"c x26b y1d06 w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1d06 w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1d06 w2dd h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">AVENTINA SPA </div></td><td></td><td class=\"c x39b y1d06 w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">30,00% </div></td></tr><tr><td class=\"c x1f0 y1d07 w2de h262\"><div class=\"t m0 x1b h13a y15aa ff2 fsa fc0 sc0 ls0 ws0\">ALTRE PARTECIPAZIONI IN CONSORZI O SOCIETA' CONSORTILI CONTROLLATI  </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1d08 w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ACQUEMAR SCARL </div></td><td class=\"c x39f y1d08 w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1d08 w1d8 h262\"><div class=\"t m0 x3d h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x26b y1d08 w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1d08 w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1d08 w2dd h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA </div></td><td></td><td class=\"c x39b y1d08 w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">65,00% </div></td></tr><tr><td class=\"c x1f0 y1d09 w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">CONSORZIO VIANINI PORTO TORRE </div></td><td class=\"c x39f y1d09 w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1d09 w1d8 h261\"><div class=\"t m0 x3d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">25.500 </div></td><td class=\"c x26b y1d09 w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1d09 w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1d09 w2dd h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA  </div></td><td></td><td class=\"c x39b y1d09 w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">75,00% </div></td></tr><tr><td class=\"c x1f0 y1d0a w2db h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ISERCAST </div></td><td class=\"c x39f y1d0a w1f5 h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1d0a w1d8 h262\"><div class=\"t m0 x3d h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x26b y1d0a w266 h262\"><div class=\"t m0 x45 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1d0a w103 h262\"><div class=\"t m0 x57 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1d0a w2dd h262\"><div class=\"t m0 x1b h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA </div></td><td></td><td class=\"c x39b y1d0a w17c h262\"><div class=\"t m0 xc7 h42 y15aa ff1 fsa fc0 sc0 ls0 ws0\">80,00% </div></td></tr><tr><td class=\"c x1f0 y1d0b w2db h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">METRO FC SCARL </div></td><td class=\"c x39f y1d0b w1f5 h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1d0b w1d8 h261\"><div class=\"t m0 x3d h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">20.000 </div></td><td class=\"c x26b y1d0b w266 h261\"><div class=\"t m0 x45 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1d0b w103 h261\"><div class=\"t m0 x57 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1d0b w2dd h261\"><div class=\"t m0 x1b h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA </div></td><td></td><td class=\"c x39b y1d0b w17c h261\"><div class=\"t m0 xc7 h42 y15a9 ff1 fsa fc0 sc0 ls0 ws0\">70,00% </div></td></tr><tr><td class=\"c x1f0 y1d0c w2db h1ed\"><div class=\"t m0 x1b h42 y15a8 ff1 fsa fc0 sc0 ls0 ws0\">S.E.D.E.C. sae in liquidazione </div></td><td class=\"c x39f y1d0c w1f5 h1ed\"><div class=\"t m0 x1b h42 y15a8 ff1 fsa fc0 sc0 ls0 ws0\">EGITTO </div></td><td class=\"c x3a0 y1d0c w1d8 h1ed\"><div class=\"t m0 x3d h42 y15a8 ff1 fsa fc0 sc0 ls0 ws0\">75.000 </div></td><td class=\"c x26b y1d0c w266 h1ed\"><div class=\"t m0 x45 h42 y15a8 ff1 fsa fc0 sc0 ls0 ws0\">EGP </div></td><td class=\"c x395 y1d0c w103 h1ed\"><div class=\"t m0 x57 h42 y15a8 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1d0c w2dd h1ed\"><div class=\"t m0 x1b h42 y15a8 ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA </div></td><td></td><td class=\"c x39b y1d0c w17c h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fsa fc0 sc0 ls0 ws0\">100,00%<span class=\"ffc fs8\"> </span> </div></td></tr><tr><td class=\"c x1f0 y1d0d w2db h236\"><div class=\"t m0 x1b h42 y15a8 ff1 fsa fc0 sc0 ls0 ws0\">SIDRICA Scarl </div></td><td class=\"c x39f y1d0d w1f5 h236\"><div class=\"t m0 x1b h42 y15a8 ff1 fsa fc0 sc0 ls0 ws0\">ITALIA </div></td><td class=\"c x3a0 y1d0d w1d8 h236\"><div class=\"t m0 x3d h42 y15a8 ff1 fsa fc0 sc0 ls0 ws0\">20.000 </div></td><td class=\"c x26b y1d0d w266 h236\"><div class=\"t m0 x45 h42 y15a8 ff1 fsa fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x395 y1d0d w103 h236\"><div class=\"t m0 x57 h42 y15a8 ff1 fsa fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x39a y1d0d w2dd h236\"><div class=\"t m0 x1b h42 y15a8 ff1 fsa fc0 sc0 ls0 ws0\">VIANINI LAVORI SPA </div></td><td></td><td class=\"c x39b y1d0d w17c h236\"><div class=\"t m0 xc9 h43 y1b6 ff1 fsa fc0 sc0 ls0 ws0\">80,00%<span class=\"ffc fs8\"> </span> </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "Caltagirone SpA",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "Caltagirone SpA",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-472": {
   "value": "Caltagirone SpA",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "societ\u00e0 per azioni",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-474": {
   "value": "nei settori del cemento, dell\u2019editoria, delle costruzioni e immobiliare",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "Roma (Italia)",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "Roma",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": " (Italia)",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "Via Barberini n. 28. ",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-476": {
   "value": "Conformit\u00e0 ai principi contabili IFRS/IAS Il <span class=\"_ _14\"></span>bilancio <span class=\"_ _14\"></span>consolidato <span class=\"_ _14\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _15\"></span>dicemb<span class=\"_ _0\"></span>re <span class=\"_ _14\"></span><span class=\"ls1\">2024</span>, <span class=\"_ _14\"></span>redatto <span class=\"_ _14\"></span>sul <span class=\"_ _14\"></span>presupposto <span class=\"_ _6\"></span>della <span class=\"_ _14\"></span>continuit\u00e0 aziendale <span class=\"_ _16\"></span>della <span class=\"_ _17\"></span>Capogruppo <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>imprese <span class=\"_ _17\"></span>controllate, <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>stato <span class=\"_ _17\"></span>predisposto <span class=\"_ _16\"></span>ai <span class=\"_ _17\"></span>sensi <span class=\"_ _17\"></span>degli <span class=\"_ _17\"></span>art. 2 <span class=\"_ _6\"></span>e 3 <span class=\"_ _6\"></span>del D.Lgs <span class=\"_ _6\"></span>38/2005 ed in <span class=\"_ _6\"></span>conformit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6\"></span><span class=\"ff7\">ai <span class=\"_ _6\"></span>principi contabili IFRS emanati dall\u2019International </span>Accounting S<span class=\"_ _17\"></span>tandards Board <span class=\"_ _17\"></span>e adottati <span class=\"_ _17\"></span>dall\u2019Unione Europea<span class=\"_ _17\"></span>. Per se<span class=\"_ _0\"></span>mplicit\u00e0 l\u2019<span class=\"_ _17\"></span>insieme di tu<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ti i<span class=\"_ _17\"></span> principi e delle in<span class=\"_ _0\"></span>terpretazioni<span class=\"_ _0\"></span> \u00e8 di seguito definito<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>con \u201cIFRS\u201d<span class=\"_ _0\"></span>. <span class=\"ff1\"> </span>Nella <span class=\"_ _12\"></span>predisposizi<span class=\"_ _0\"></span>one <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>presente <span class=\"_ _12\"></span>documento<span class=\"_ _17\"></span> <span class=\"_ _19\"></span>si <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>tenuto <span class=\"_ _12\"></span>conto <span class=\"_ _12\"></span>delle <span class=\"_ _3\"></span>disposizioni dell\u2019articol<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>9 <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>decreto <span class=\"_ _6d\"></span>legislativo <span class=\"_ _17\"></span>28 <span class=\"_ _16\"></span>febbraio <span class=\"_ _17\"></span>2005 <span class=\"_ _16\"></span>n.38, <span class=\"_ _16\"></span>delle<span class=\"ff1\"> <span class=\"_ _17\"></span>disposizioni<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>codice <span class=\"_ _17\"></span>civile,<span class=\"_ _82\"> </span></span><span class=\"ff1\"><span class=\"_ _0\"></span> </span>delle Deli<span class=\"_ _17\"></span>bere CONSOB n. 15519 (\u201cDisposizi<span class=\"_ _17\"></span>oni in materia di schemi di bi<span class=\"_ _0\"></span>lancio da emanare<span class=\"_ _17\"></span> in <span class=\"_ _13\"> </span>attuazione <span class=\"_ _5\"> </span>dell\u2019art. <span class=\"_ _13\"> </span>9, <span class=\"_ _5\"> </span>comma <span class=\"_ _13\"> </span>3, <span class=\"_ _13\"> </span>del <span class=\"_ _5\"> </span>decreto <span class=\"_ _13\"> </span>legislativo <span class=\"_ _5\"> </span>n. <span class=\"_ _13\"> </span>38/2005\u201d) <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>n. <span class=\"_ _5\"> </span>15520 (\u201cModificazioni<span class=\"_ _0\"></span>  ed <span class=\"_ _8\"> </span>integrazi<span class=\"_ _0\"></span>oni  al<span class=\"_ _17\"></span>  regolamento  recante <span class=\"_ _21\"> </span>norme  di  at<span class=\"_ _17\"></span>tuazione  del<span class=\"_ _0\"></span>  dec<span class=\"ff1\">reto </span>legislativo n. <span class=\"_ _6\"></span>58/1998\u201d)<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>entrambe <span class=\"_ _6\"></span>del 27 luglio 2006, <span class=\"_ _6\"></span>nonch\u00e9 della <span class=\"_ _6\"></span>comuni<span class=\"_ _0\"></span>cazione CONSOB n. <span class=\"_ _12\"> </span>DEM/6064293<span class=\"_ _17\"></span> <span class=\"_ _12\"> </span>del <span class=\"_ _12\"> </span>28 <span class=\"_ _12\"></span>luglio <span class=\"_ _3\"></span>2006 <span class=\"_ _12\"></span>(\u201cInformativ<span class=\"_ _17\"></span>a <span class=\"_ _12\"> </span>societaria <span class=\"_ _12\"> </span>degli <span class=\"_ _3\"></span>emittenti <span class=\"_ _3\"></span>quotati <span class=\"_ _12\"> </span>e <span class=\"_ _12\"> </span>degli emittenti aventi s<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>rumenti<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>finanziari diffusi<span class=\"_ _0\"></span> tra il pu<span class=\"_ _17\"></span>bblico di cui all<span class=\"ff7\">\u2019art. 116 del TUF\u201d).</span> Si segnala, inoltre, che a partire dal<span class=\"_ _6\"></span><span class=\"ff7\">l\u2019esercizi<span class=\"_ _0\"></span>o <span class=\"ff1 ls1\">202<span class=\"ls0\">2</span></span>, <span class=\"_ _6\"></span>l\u2019economica turca<span class=\"_ _0\"></span> \u00e8 <span class=\"_ _6\"></span>considerata<span class=\"_ _17\"></span> </span>iperinflazionata  i<span class=\"_ _17\"></span>n  base  ai  criteri<span class=\"_ _0\"></span>  stabiliti  da<span class=\"_ _0\"></span>llo  \u201cIAS  29  \u2013<span class=\"ff1\">  Rendi<span class=\"_ _17\"></span>contazione  contabile  i<span class=\"_ _0\"></span>n </span>economie iperinflazion<span class=\"_ _0\"></span>ate\u201d.<span class=\"ff1\"> </span>Gli <span class=\"_ _a\"> </span>eff<span class=\"_ _6\"></span>etti<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>contabili <span class=\"_ _a\"> </span>derivanti <span class=\"_ _a\"> </span>dall\u2019appli<span class=\"_ _17\"></span>cazione <span class=\"_ _22\"> </span>di <span class=\"_ _22\"> </span>tale <span class=\"_ _22\"> </span>principio <span class=\"_ _a\"> </span><span class=\"ff1\">sulla <span class=\"_ _22\"> </span>relazione </span>finanziaria annuale<span class=\"_ _0\"></span> <span class=\"ff7\">sono riportati nel parag<span class=\"_ _17\"></span>rafo \u201c<span class=\"_ _6\"></span><span class=\"ff1\">Turchia </span>\u2013<span class=\"ff1\"> econo<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ia iperin<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>lazionata: impat<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i </span></span>per l\u2019applicazi<span class=\"_ _17\"></span>one dello IAS 29<span class=\"lsb\">\u201d.</span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "Conformit\u00e0 ai principi contabili IFRS/IAS Il <span class=\"_ _14\"></span>bilancio <span class=\"_ _14\"></span>consolidato <span class=\"_ _14\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _15\"></span>dicemb<span class=\"_ _0\"></span>re <span class=\"_ _14\"></span><span class=\"ls1\">2024</span>, <span class=\"_ _14\"></span>redatto <span class=\"_ _14\"></span>sul <span class=\"_ _14\"></span>presupposto <span class=\"_ _6\"></span>della <span class=\"_ _14\"></span>continuit\u00e0 aziendale <span class=\"_ _16\"></span>della <span class=\"_ _17\"></span>Capogruppo <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>imprese <span class=\"_ _17\"></span>controllate, <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>stato <span class=\"_ _17\"></span>predisposto <span class=\"_ _16\"></span>ai <span class=\"_ _17\"></span>sensi <span class=\"_ _17\"></span>degli <span class=\"_ _17\"></span>art. 2 <span class=\"_ _6\"></span>e 3 <span class=\"_ _6\"></span>del D.Lgs <span class=\"_ _6\"></span>38/2005 ed in <span class=\"_ _6\"></span>conformit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6\"></span><span class=\"ff7\">ai <span class=\"_ _6\"></span>principi contabili IFRS emanati dall\u2019International </span>Accounting S<span class=\"_ _17\"></span>tandards Board <span class=\"_ _17\"></span>e adottati <span class=\"_ _17\"></span>dall\u2019Unione Europea<span class=\"_ _17\"></span>. Per se<span class=\"_ _0\"></span>mplicit\u00e0 l\u2019<span class=\"_ _17\"></span>insieme di tu<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ti i<span class=\"_ _17\"></span> principi e delle in<span class=\"_ _0\"></span>terpretazioni<span class=\"_ _0\"></span> \u00e8 di seguito definito<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>con \u201cIFRS\u201d<span class=\"_ _0\"></span>. <span class=\"ff1\"> </span>Nella <span class=\"_ _12\"></span>predisposizi<span class=\"_ _0\"></span>one <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>presente <span class=\"_ _12\"></span>documento<span class=\"_ _17\"></span> <span class=\"_ _19\"></span>si <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>tenuto <span class=\"_ _12\"></span>conto <span class=\"_ _12\"></span>delle <span class=\"_ _3\"></span>disposizioni dell\u2019articol<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>9 <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>decreto <span class=\"_ _6d\"></span>legislativo <span class=\"_ _17\"></span>28 <span class=\"_ _16\"></span>febbraio <span class=\"_ _17\"></span>2005 <span class=\"_ _16\"></span>n.38, <span class=\"_ _16\"></span>delle<span class=\"ff1\"> <span class=\"_ _17\"></span>disposizioni<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>codice <span class=\"_ _17\"></span>civile,<span class=\"_ _82\"> </span></span>delle Deli<span class=\"_ _17\"></span>bere CONSOB n. 15519 (\u201cDisposizi<span class=\"_ _17\"></span>oni in materia di schemi di bi<span class=\"_ _0\"></span>lancio da emanare<span class=\"_ _17\"></span> in <span class=\"_ _13\"> </span>attuazione <span class=\"_ _5\"> </span>dell\u2019art. <span class=\"_ _13\"> </span>9, <span class=\"_ _5\"> </span>comma <span class=\"_ _13\"> </span>3, <span class=\"_ _13\"> </span>del <span class=\"_ _5\"> </span>decreto <span class=\"_ _13\"> </span>legislativo <span class=\"_ _5\"> </span>n. <span class=\"_ _13\"> </span>38/2005\u201d) <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>n. <span class=\"_ _5\"> </span>15520 (\u201cModificazioni<span class=\"_ _0\"></span>  ed <span class=\"_ _8\"> </span>integrazi<span class=\"_ _0\"></span>oni  al<span class=\"_ _17\"></span>  regolamento  recante <span class=\"_ _21\"> </span>norme  di  at<span class=\"_ _17\"></span>tuazione  del<span class=\"_ _0\"></span>  dec<span class=\"ff1\">reto </span>legislativo n. <span class=\"_ _6\"></span>58/1998\u201d)<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>entrambe <span class=\"_ _6\"></span>del 27 luglio 2006, <span class=\"_ _6\"></span>nonch\u00e9 della <span class=\"_ _6\"></span>comuni<span class=\"_ _0\"></span>cazione CONSOB n. <span class=\"_ _12\"> </span>DEM/6064293<span class=\"_ _17\"></span> <span class=\"_ _12\"> </span>del <span class=\"_ _12\"> </span>28 <span class=\"_ _12\"></span>luglio <span class=\"_ _3\"></span>2006 <span class=\"_ _12\"></span>(\u201cInformativ<span class=\"_ _17\"></span>a <span class=\"_ _12\"> </span>societaria <span class=\"_ _12\"> </span>degli <span class=\"_ _3\"></span>emittenti <span class=\"_ _3\"></span>quotati <span class=\"_ _12\"> </span>e <span class=\"_ _12\"> </span>degli emittenti aventi s<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>rumenti<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>finanziari diffusi<span class=\"_ _0\"></span> tra il pu<span class=\"_ _17\"></span>bblico di cui all<span class=\"ff7\">\u2019art. 116 del TUF\u201d).</span> Si segnala, inoltre, che a partire dal<span class=\"_ _6\"></span><span class=\"ff7\">l\u2019esercizi<span class=\"_ _0\"></span>o <span class=\"ff1 ls1\">202<span class=\"ls0\">2</span></span>, <span class=\"_ _6\"></span>l\u2019economica turca<span class=\"_ _0\"></span> \u00e8 <span class=\"_ _6\"></span>considerata<span class=\"_ _17\"></span> </span>iperinflazionata  i<span class=\"_ _17\"></span>n  base  ai  criteri<span class=\"_ _0\"></span>  stabiliti  da<span class=\"_ _0\"></span>llo  \u201cIAS  29  \u2013<span class=\"ff1\">  Rendi<span class=\"_ _17\"></span>contazione  contabile  i<span class=\"_ _0\"></span>n </span>economie iperinflazion<span class=\"_ _0\"></span>ate\u201d.<span class=\"ff1\"> </span>Gli <span class=\"_ _a\"> </span>eff<span class=\"_ _6\"></span>etti<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>contabili <span class=\"_ _a\"> </span>derivanti <span class=\"_ _a\"> </span>dall\u2019appli<span class=\"_ _17\"></span>cazione <span class=\"_ _22\"> </span>di <span class=\"_ _22\"> </span>tale <span class=\"_ _22\"> </span>principio <span class=\"_ _a\"> </span><span class=\"ff1\">sulla <span class=\"_ _22\"> </span>relazione </span>finanziaria annuale<span class=\"_ _0\"></span> <span class=\"ff7\">sono riportati nel parag<span class=\"_ _17\"></span>rafo \u201c<span class=\"_ _6\"></span><span class=\"ff1\">Turchia </span>\u2013<span class=\"ff1\"> econo<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ia iperin<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>lazionata: impat<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i </span></span>per l\u2019applicazi<span class=\"_ _17\"></span>one dello IAS 29<span class=\"lsb\">\u201d.</span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "Conformit\u00e0 ai principi contabili IFRS/IAS Il <span class=\"_ _14\"></span>bilancio <span class=\"_ _14\"></span>consolidato <span class=\"_ _14\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _15\"></span>dicemb<span class=\"_ _0\"></span>re <span class=\"_ _14\"></span><span class=\"ls1\">2024</span>, <span class=\"_ _14\"></span>redatto <span class=\"_ _14\"></span>sul <span class=\"_ _14\"></span>presupposto <span class=\"_ _6\"></span>della <span class=\"_ _14\"></span>continuit\u00e0 aziendale <span class=\"_ _16\"></span>della <span class=\"_ _17\"></span>Capogruppo <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>imprese <span class=\"_ _17\"></span>controllate, <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>stato <span class=\"_ _17\"></span>predisposto <span class=\"_ _16\"></span>ai <span class=\"_ _17\"></span>sensi <span class=\"_ _17\"></span>degli <span class=\"_ _17\"></span>art. 2 <span class=\"_ _6\"></span>e 3 <span class=\"_ _6\"></span>del D.Lgs <span class=\"_ _6\"></span>38/2005 ed in <span class=\"_ _6\"></span>conformit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6\"></span><span class=\"ff7\">ai <span class=\"_ _6\"></span>principi contabili IFRS emanati dall\u2019International </span>Accounting S<span class=\"_ _17\"></span>tandards Board <span class=\"_ _17\"></span>e adottati <span class=\"_ _17\"></span>dall\u2019Unione Europea<span class=\"_ _17\"></span>. Per se<span class=\"_ _0\"></span>mplicit\u00e0 l\u2019<span class=\"_ _17\"></span>insieme di tu<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ti i<span class=\"_ _17\"></span> principi e delle in<span class=\"_ _0\"></span>terpretazioni<span class=\"_ _0\"></span> \u00e8 di seguito definito<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>con \u201cIFRS\u201d<span class=\"_ _0\"></span>. <span class=\"ff1\"> </span>Nella <span class=\"_ _12\"></span>predisposizi<span class=\"_ _0\"></span>one <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>presente <span class=\"_ _12\"></span>documento<span class=\"_ _17\"></span> <span class=\"_ _19\"></span>si <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>tenuto <span class=\"_ _12\"></span>conto <span class=\"_ _12\"></span>delle <span class=\"_ _3\"></span>disposizioni dell\u2019articol<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>9 <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>decreto <span class=\"_ _6d\"></span>legislativo <span class=\"_ _17\"></span>28 <span class=\"_ _16\"></span>febbraio <span class=\"_ _17\"></span>2005 <span class=\"_ _16\"></span>n.38, <span class=\"_ _16\"></span>delle<span class=\"ff1\"> <span class=\"_ _17\"></span>disposizioni<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>codice <span class=\"_ _17\"></span>civile,<span class=\"_ _82\"> </span></span>delle Deli<span class=\"_ _17\"></span>bere CONSOB n. 15519 (\u201cDisposizi<span class=\"_ _17\"></span>oni in materia di schemi di bi<span class=\"_ _0\"></span>lancio da emanare<span class=\"_ _17\"></span> in <span class=\"_ _13\"> </span>attuazione <span class=\"_ _5\"> </span>dell\u2019art. <span class=\"_ _13\"> </span>9, <span class=\"_ _5\"> </span>comma <span class=\"_ _13\"> </span>3, <span class=\"_ _13\"> </span>del <span class=\"_ _5\"> </span>decreto <span class=\"_ _13\"> </span>legislativo <span class=\"_ _5\"> </span>n. <span class=\"_ _13\"> </span>38/2005\u201d) <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>n. <span class=\"_ _5\"> </span>15520 (\u201cModificazioni<span class=\"_ _0\"></span>  ed <span class=\"_ _8\"> </span>integrazi<span class=\"_ _0\"></span>oni  al<span class=\"_ _17\"></span>  regolamento  recante <span class=\"_ _21\"> </span>norme  di  at<span class=\"_ _17\"></span>tuazione  del<span class=\"_ _0\"></span>  dec<span class=\"ff1\">reto </span>legislativo n. <span class=\"_ _6\"></span>58/1998\u201d)<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>entrambe <span class=\"_ _6\"></span>del 27 luglio 2006, <span class=\"_ _6\"></span>nonch\u00e9 della <span class=\"_ _6\"></span>comuni<span class=\"_ _0\"></span>cazione CONSOB n. <span class=\"_ _12\"> </span>DEM/6064293<span class=\"_ _17\"></span> <span class=\"_ _12\"> </span>del <span class=\"_ _12\"> </span>28 <span class=\"_ _12\"></span>luglio <span class=\"_ _3\"></span>2006 <span class=\"_ _12\"></span>(\u201cInformativ<span class=\"_ _17\"></span>a <span class=\"_ _12\"> </span>societaria <span class=\"_ _12\"> </span>degli <span class=\"_ _3\"></span>emittenti <span class=\"_ _3\"></span>quotati <span class=\"_ _12\"> </span>e <span class=\"_ _12\"> </span>degli emittenti aventi s<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>rumenti<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>finanziari diffusi<span class=\"_ _0\"></span> tra il pu<span class=\"_ _17\"></span>bblico di cui all<span class=\"ff7\">\u2019art. 116 del TUF\u201d).</span> Si segnala, inoltre, che a partire dal<span class=\"_ _6\"></span><span class=\"ff7\">l\u2019esercizi<span class=\"_ _0\"></span>o <span class=\"ff1 ls1\">202<span class=\"ls0\">2</span></span>, <span class=\"_ _6\"></span>l\u2019economica turca<span class=\"_ _0\"></span> \u00e8 <span class=\"_ _6\"></span>considerata<span class=\"_ _17\"></span> </span>iperinflazionata  i<span class=\"_ _17\"></span>n  base  ai  criteri<span class=\"_ _0\"></span>  stabiliti  da<span class=\"_ _0\"></span>llo  \u201cIAS  29  \u2013<span class=\"ff1\">  Rendi<span class=\"_ _17\"></span>contazione  contabile  i<span class=\"_ _0\"></span>n </span>economie iperinflazion<span class=\"_ _0\"></span>ate\u201d.<span class=\"ff1\"> </span>Gli <span class=\"_ _a\"> </span>eff<span class=\"_ _6\"></span>etti<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>contabili <span class=\"_ _a\"> </span>derivanti <span class=\"_ _a\"> </span>dall\u2019appli<span class=\"_ _17\"></span>cazione <span class=\"_ _22\"> </span>di <span class=\"_ _22\"> </span>tale <span class=\"_ _22\"> </span>principio <span class=\"_ _a\"> </span><span class=\"ff1\">sulla <span class=\"_ _22\"> </span>relazione </span>finanziaria annuale<span class=\"_ _0\"></span> <span class=\"ff7\">sono riportati nel parag<span class=\"_ _17\"></span>rafo \u201c<span class=\"_ _6\"></span><span class=\"ff1\">Turchia </span>\u2013<span class=\"ff1\"> econo<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ia iperin<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>lazionata: impat<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i </span></span>per l\u2019applicazi<span class=\"_ _17\"></span>one dello IAS 29<span class=\"lsb\">\u201d.</span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "Criteri di presentazione Il <span class=\"_ _17\"></span>Bilancio <span class=\"_ _16\"></span>consolidato <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _16\"></span>costituito <span class=\"_ _16\"></span>dalla <span class=\"_ _17\"></span>Situazione <span class=\"_ _16\"></span>Patrimoniale-Finanziaria, <span class=\"_ _16\"></span>dal <span class=\"_ _17\"></span>Conto economico, <span class=\"_ _14\"></span>dal <span class=\"_ _14\"></span>Conto <span class=\"_ _14\"></span>economico <span class=\"_ _14\"></span>complessivo,<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>dal <span class=\"_ _14\"></span>Prospetto <span class=\"_ _14\"></span>delle <span class=\"_ _14\"></span>variazioni<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>d<span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>Patrimonio netto, dal Rendicon<span class=\"_ _17\"></span>to finanziario e dalle Note esp<span class=\"_ _0\"></span>licative. Relativamente<span class=\"_ _0\"></span> alla presentazione di<span class=\"_ _0\"></span> tali schemi<span class=\"_ _0\"></span> il Gruppo ha operato<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>le seguen<span class=\"_ _0\"></span>ti scelte: \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">la  Situazione <span class=\"_ _8\"> </span>Patrimoni<span class=\"_ _17\"></span>ale-Finanziaria  Con<span class=\"_ _0\"></span>solidata  esp<span class=\"_ _0\"></span>one <span class=\"_ _8\"> </span>separata<span class=\"_ _17\"></span>mente  le <span class=\"_ _8\"> </span>attivit\u00e0 </span></span>correnti e non co<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>renti e l<span class=\"_ _17\"></span>e passivit\u00e0 correnti e non<span class=\"_ _0\"></span> correnti; \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">il Conto economico consolida<span class=\"_ _0\"></span>to \u00e8 classificato in base<span class=\"_ _0\"></span> alla natura dei <span class=\"_ _0\"></span>costi; </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">il <span class=\"_ _17\"></span>Conto <span class=\"_ _17\"></span>economico <span class=\"_ _16\"></span>complessivo <span class=\"_ _16\"></span>consolidato<span class=\"ff7\">, <span class=\"_ _17\"></span>partendo <span class=\"_ _16\"></span>dal <span class=\"_ _16\"></span>risultato <span class=\"_ _17\"></span>dell\u2019esercizi<span class=\"_ _0\"></span>o, <span class=\"_ _17\"></span>espone </span></span></span>l\u2019effetto degli utili<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>e delle pe<span class=\"_ _0\"></span>rdite rilevati dire<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>tamente a<span class=\"_ _17\"></span> patrimonio netto;<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0 ls9\">il<span class=\"ls0\"> <span class=\"_ _1f\"> </span>prospetto <span class=\"_ _19\"> </span>delle <span class=\"_ _19\"> </span>variazioni <span class=\"_ _19\"> </span><span class=\"ls1\">di</span> <span class=\"_ _19\"> </span>Patrimonio <span class=\"_ _19\"> </span>Netto <span class=\"_ _19\"></span>consoli<span class=\"_ _0\"></span>dato <span class=\"_ _19\"> </span>rappresenta <span class=\"_ _19\"> </span><span class=\"ls9\">le</span> <span class=\"_ _19\"> </span>variazioni </span></span></span>intervenute <span class=\"ls1\">nel</span> period<span class=\"_ _0\"></span>o delle singol<span class=\"_ _17\"></span>e voci che compongono <span class=\"ls9\">il</span> patrimonio; \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">il Rendiconto finanziario consoli<span class=\"_ _0\"></span>dato \u00e8 presentato<span class=\"_ _0\"></span> utilizzando il me<span class=\"_ _0\"></span>todo indiretto. </span></span>Il <span class=\"_ _17\"></span>criterio <span class=\"_ _16\"></span>generale <span class=\"_ _17\"></span>adottat<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>costo <span class=\"_ _17\"></span>storico<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>ad <span class=\"_ _17\"></span>eccezione <span class=\"_ _16\"></span>delle <span class=\"_ _17\"></span>voci <span class=\"_ _16\"></span>di bi<span class=\"_ _17\"></span>lancio <span class=\"_ _17\"></span>rilevate e <span class=\"_ _16\"></span>misurate <span class=\"_ _6d\"></span>al <span class=\"_ _17\"></span><span class=\"ff6\">fair <span class=\"_ _16\"></span>value<span class=\"ff1\"> <span class=\"_ _16\"></span>in <span class=\"_ _6d\"></span>base <span class=\"_ _17\"></span>a <span class=\"_ _16\"></span>specifici <span class=\"_ _6d\"></span>I<span class=\"_ _6\"></span>FRS<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>come <span class=\"_ _16\"></span>descritto <span class=\"_ _16\"></span>nei <span class=\"_ _6d\"></span>criteri <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>valutazione <span class=\"_ _16\"></span>esposti </span></span>di seguito.<span class=\"ff6\">  </span>Si <span class=\"_ _15\"></span>precisa, <span class=\"_ _15\"></span>inoltre, <span class=\"_ _15\"></span>che <span class=\"_ _15\"></span>con <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>t<span class=\"_ _6\"></span>ermine <span class=\"_ _14\"></span>\u201c<span class=\"_ _6\"></span>corrente\u201d<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>s\u2019intendono <span class=\"_ _15\"></span>i <span class=\"_ _3\"></span>12 <span class=\"_ _15\"></span>mesi <span class=\"_ _15\"></span>successi<span class=\"_ _17\"></span>vi <span class=\"_ _3\"></span>la data <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>riferimento <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>presente <span class=\"_ _17\"></span>documento, <span class=\"_ _17\"></span>mentre <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>\u201cnon <span class=\"_ _17\"></span>corrente\u201d <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>periodi <span class=\"_ _17\"></span>oltre <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>12 <span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>esi successivi la medesi<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>a da<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a. Gli IFRS <span class=\"_ _0\"></span>sono stati <span class=\"_ _17\"></span>applicati coerentemente <span class=\"_ _17\"></span>con le indi<span class=\"_ _0\"></span>cazioni fornite <span class=\"_ _0\"></span>nel \u201cFramew<span class=\"_ _0\"></span>ork<span class=\"_ _17\"></span> for the <span class=\"_ _6\"></span>prepara<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ion and presentation of financial statements\u201d e non <span class=\"_ _6\"></span>si sono verificate criticit\u00e0 che abbiano richies<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o il ricorso a<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>deroghe ai sen<span class=\"_ _17\"></span>si dello IAS 1, paragra<span class=\"_ _0\"></span>fo 19.  Si <span class=\"_ _17\"></span>ricorda che<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>la CONS<span class=\"_ _0\"></span>OB <span class=\"_ _17\"></span>con de<span class=\"_ _0\"></span>libera <span class=\"_ _17\"></span>n. 15519 <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>27 lugl<span class=\"_ _0\"></span>io <span class=\"_ _17\"></span>2006 ha <span class=\"_ _16\"></span>r<span class=\"_ _6\"></span>ichiesto <span class=\"_ _17\"></span>che <span class=\"_ _0\"></span>nei <span class=\"_ _17\"></span>citati prospetti <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>bilancio <span class=\"_ _13\"> </span>vengano <span class=\"_ _13\"> </span>evidenziate,<span class=\"_ _17\"></span> <span class=\"_ _a\"> </span>qualora <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>importo<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>significativo, <span class=\"_ _13\"> </span>sotto-voci aggiuntive <span class=\"_ _13\"> </span>a <span class=\"_ _a\"> </span>quelle <span class=\"_ _13\"> </span>gi\u00e0 <span class=\"_ _a\"> </span>specificatamente<span class=\"_ _17\"></span> <span class=\"_ _a\"> </span>richieste <span class=\"_ _13\"> </span>dallo <span class=\"_ _a\"> </span>IAS <span class=\"_ _13\"> </span>1 <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>n<span class=\"_ _17\"></span>egli <span class=\"_ _a\"> </span>altri <span class=\"_ _a\"> </span>principi<span class=\"_ _17\"></span> internazionali<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>al <span class=\"_ _3\"></span>fine <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span>evidenziare <span class=\"_ _3\"></span>distintamente <span class=\"_ _3\"></span>dalle <span class=\"_ _3\"></span>voci <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>riferimen<span class=\"_ _17\"></span>to <span class=\"_ _12\"></span>gli <span class=\"_ _12\"></span>importi <span class=\"_ _3\"></span>delle posizioni <span class=\"_ _17\"></span>e delle transazioni <span class=\"_ _0\"></span>con parti co<span class=\"_ _17\"></span>rr<span class=\"_ _6\"></span>elate, n<span class=\"_ _17\"></span>onch\u00e9 relativamente al<span class=\"_ _0\"></span> Con<span class=\"_ _0\"></span>to Economi<span class=\"_ _0\"></span>co, i<span class=\"_ _17\"></span> componenti positivi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>o negativi<span class=\"_ _0\"></span> di reddito derivan<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i da operazioni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>non ricor<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>enti o inusual<span class=\"_ _17\"></span>i. <span class=\"_ _6\"></span> Le attivit\u00e0 e passi<span class=\"_ _0\"></span>vit\u00e0 sono<span class=\"_ _0\"></span> esposte separata<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ente e<span class=\"_ _0\"></span> senza operare co<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>pensazi<span class=\"_ _17\"></span>oni. <span class=\"_ _6\"></span> Il <span class=\"_ _6\"></span>Bilancio consolidato <span class=\"_ _6\"></span>\u00e8 presentato <span class=\"_ _6\"></span>in m<span class=\"_ _6\"></span>igliai<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>Euro <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>tutti <span class=\"_ _6\"></span>i valori <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>espressi <span class=\"_ _6\"></span>in migliaia di Euro, tranne<span class=\"_ _17\"></span> quando diversamente ind<span class=\"_ _17\"></span>icato. I <span class=\"_ _21\"> </span>principi<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>e <span class=\"_ _21\"> </span>criteri <span class=\"_ _1f\"> </span>contabil<span class=\"_ _17\"></span>i <span class=\"_ _21\"> </span>applicati <span class=\"_ _1f\"> </span>nel <span class=\"_ _21\"> </span>presente <span class=\"_ _1f\"> </span>Bilancio <span class=\"_ _1f\"> </span>sono <span class=\"_ _1f\"> </span>conformi <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>quelli adottati per la red<span class=\"_ _0\"></span>azione del<span class=\"_ _0\"></span> Bilancio consol<span class=\"_ _0\"></span>idato chiuso al 31 dice<span class=\"_ _0\"></span>mbre 2023. \u00c8 <span class=\"_ _12\"></span>pr<span class=\"ff7\">esentato <span class=\"_ _12\"> </span>inoltre<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>il <span class=\"_ _12\"> </span>Bilancio <span class=\"_ _12\"> </span>d\u2019e<span class=\"ff1\">sercizio <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _12\"></span><span class=\"ls1\">2024</span> <span class=\"_ _12\"></span>della <span class=\"_ _12\"></span>Capogruppo<span class=\"_ _17\"></span> </span></span>Caltagirone SpA, p<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>edisp<span class=\"_ _0\"></span>osto secondo gli <span class=\"_ _17\"></span>I<span class=\"_ _6\"></span>FRS come sop<span class=\"_ _17\"></span>ra definiti. Turchia <span class=\"ff3\">\u2013</span> <span class=\"ff3\">economia iperinflazionata: impatti per l\u2019applicazione dello IAS 29</span> A <span class=\"_ _3\"></span>partire <span class=\"_ _3\"></span>da <span class=\"_ _12\"> </span>aprile <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>l\u2019economia <span class=\"_ _3\"></span>turca <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>considerata <span class=\"_ _3\"></span>iperinflazionata <span class=\"_ _15\"></span>in <span class=\"_ _12\"> </span>base <span class=\"_ _3\"></span>ai criteri stabiliti dallo \u201cIAS 29 <span class=\"ff1\">- <span class=\"_ _6\"></span></span>Rendicontazione contabi<span class=\"_ _17\"></span>le <span class=\"_ _6\"></span>in economie iperinflazionate\u201d<span class=\"_ _0\"></span>. Ai fini della <span class=\"_ _16\"></span>predisposizione <span class=\"_ _17\"></span>del <span class=\"_ _16\"></span>presente <span class=\"_ _17\"></span>Bilancio <span class=\"_ _17\"></span>consolidato, <span class=\"_ _16\"></span>in <span class=\"_ _17\"></span>accordo <span class=\"_ _16\"></span>con qua<span class=\"_ _17\"></span>nto di<span class=\"_ _0\"></span>sposto <span class=\"_ _17\"></span>dallo<span class=\"_ _17\"></span> IAS <span class=\"_ _5\"> </span>29, <span class=\"_ _5\"> </span>talune <span class=\"_ _5\"> </span>voci <span class=\"_ _5\"> </span>non <span class=\"_ _4\"> </span>m<span class=\"_ _6\"></span>onetarie<span class=\"_ _17\"></span> <span class=\"_ _13\"> </span>incluse<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>nelle <span class=\"_ _5\"> </span>situazioni<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>patrimonial<span class=\"_ _0\"></span>i <span class=\"_ _5\"> </span>delle <span class=\"_ _5\"> </span>societ\u00e0 partecipate in Turchia e l<span class=\"_ _0\"></span>e voci di conto economico sono state<span class=\"_ _0\"></span> rimisurate appl<span class=\"_ _17\"></span>icando <span class=\"_ _6\"></span>l\u2019indi<span class=\"_ _17\"></span>ce generale <span class=\"_ _3\"></span>dei <span class=\"_ _15\"></span>prezzi <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>consumo <span class=\"_ _15\"></span>ai <span class=\"_ _12\"></span>dati <span class=\"_ _15\"></span>storici, <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riflettere <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>modifiche <span class=\"_ _15\"></span>al <span class=\"_ _3\"></span>potere <span class=\"_ _3\"></span>di acquisto della lira <span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>urca al<span class=\"_ _17\"></span>la data di chiusura dei bilanci<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>delle stesse.  Tenendo <span class=\"_ _3\"></span>pr<span class=\"_ _6\"></span>esente <span class=\"_ _3\"></span>che <span class=\"_ _12\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _12\"></span><span class=\"ls0\">Caltagirone <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>acquisito <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>controllo <span class=\"_ _3\"></span>delle <span class=\"_ _15\"></span>societ\u00e0 </span>turche a<span class=\"_ _17\"></span> settembre 2001<span class=\"_ _17\"></span>, e che<span class=\"_ _17\"></span> le stesse<span class=\"_ _0\"></span> hanno<span class=\"_ _0\"></span> appl<span class=\"_ _0\"></span>icato l\u2019i<span class=\"_ _0\"></span>perinflazione <span class=\"_ _0\"></span>fino al<span class=\"_ _0\"></span> 31 <span class=\"_ _17\"></span>dicembre 2004, <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>rimisurazione <span class=\"_ _15\"></span>dei <span class=\"_ _3\"></span>dati <span class=\"_ _3\"></span>patrimoniali <span class=\"_ _3\"></span>non <span class=\"_ _15\"></span>m<span class=\"_ _6\"></span>onetari <span class=\"_ _15\"></span>dei <span class=\"_ _3\"></span>bilanci <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _12\"></span>stata<span class=\"_ _17\"></span> effettuata applican<span class=\"_ _0\"></span>do gli indici<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di inflazione a par<span class=\"_ _0\"></span>tire da tale data<span class=\"_ _17\"></span>. Di seguito si ripo<span class=\"_ _0\"></span>rtano i livell<span class=\"_ _17\"></span>i cumulati degli indici generali dei<span class=\"_ _0\"></span> prezzi al consumo: \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span>Dal 1\u00b0 gennaio 2005 al 31 dicembr<span class=\"_ _17\"></span>e 2023: 1.533% </span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span>Dal 1\u00b0 gennaio 2024 al 31 dicembr<span class=\"_ _17\"></span>e 2024: 44%<span class=\"_ _82\"> </span></span><span class=\"ff1\"> </span>Gli <span class=\"_ _3\"></span>effetti <span class=\"_ _12\"></span>contabili <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>t<span class=\"_ _6\"></span>ale <span class=\"_ _3\"></span>adeguamento,<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>oltre <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>essere <span class=\"_ _12\"></span>gi\u00e0 <span class=\"_ _3\"></span>riflessi <span class=\"_ _12\"></span>nella <span class=\"_ _15\"></span>situazione patrimoniale  di <span class=\"_ _8\"> </span>apertu<span class=\"_ _0\"></span>ra  al  1\u00b0  ge<span class=\"_ _0\"></span>nnaio <span class=\"_ _8\"> </span>2024,  rece<span class=\"_ _0\"></span>piscono  le  varia<span class=\"_ _17\"></span>zioni  del  period<span class=\"_ _0\"></span>o.  In particolare, l\u2019effetto <span class=\"_ _6\"></span>relativo alla <span class=\"_ _6\"></span>ri<span class=\"ff1\">-misurazione <span class=\"_ _6\"></span>dell<span class=\"_ _17\"></span>e <span class=\"_ _6\"></span>att<span class=\"_ _6\"></span>ivit\u00e0 e <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _6\"></span>non monetarie, <span class=\"_ _6\"></span>delle </span>poste <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>patrimonio <span class=\"_ _0\"></span>netto,<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>nonch\u00e9 del<span class=\"_ _0\"></span>le <span class=\"_ _17\"></span>componenti<span class=\"_ _17\"></span> di <span class=\"_ _17\"></span>conto <span class=\"_ _17\"></span>economico <span class=\"_ _17\"></span>rilevate <span class=\"_ _17\"></span>nel c<span class=\"_ _17\"></span>orso <span class=\"_ _0\"></span>del 2024 <span class=\"_ _17\"></span>\u00e8 sta<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o <span class=\"_ _17\"></span>rilevato <span class=\"_ _17\"></span>in u<span class=\"_ _17\"></span>na apposi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a <span class=\"_ _17\"></span>voce <span class=\"_ _17\"></span>di conto <span class=\"_ _16\"></span>economico <span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ra <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>proventi <span class=\"_ _17\"></span>e oneri <span class=\"_ _17\"></span>finanziari.<span class=\"_ _17\"></span> Il relativo effetto fiscale del<span class=\"_ _17\"></span>le att<span class=\"_ _6\"></span>ivit\u00e0 e passivit\u00e0 non monetarie \u00e8 sta<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o rilevato tra le imposte<span class=\"_ _17\"></span> del periodo.  Per tener<span class=\"_ _17\"></span> conto dell<span class=\"_ _17\"></span>\u2019impatto dell\u2019i<span class=\"_ _0\"></span>perinflazione <span class=\"_ _0\"></span>anche sul<span class=\"_ _17\"></span> corso <span class=\"_ _0\"></span>monetario d<span class=\"_ _17\"></span>ella valuta locale, <span class=\"_ _14\"></span>i <span class=\"_ _14\"></span>saldi <span class=\"_ _14\"></span>dei <span class=\"_ _14\"></span>conti <span class=\"_ _14\"></span>economici <span class=\"_ _14\"></span>espressi<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>in <span class=\"_ _14\"></span>valuta <span class=\"_ _14\"></span>iper-inflazionata <span class=\"_ _14\"></span>sono <span class=\"_ _14\"></span>stati <span class=\"_ _14\"></span>convertiti<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>in Euro, <span class=\"_ _1f\"> </span>valuta <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>presentazione <span class=\"_ _1f\"> </span>del <span class=\"_ _1f\"> </span>Gruppo <span class=\"_ _21\"> </span>Caltagirone,<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>applicando <span class=\"_ _1f\"> </span>il <span class=\"_ _1f\"> </span>tasso <span class=\"_ _21\"> </span>di <span class=\"_ _1f\"> </span>cambio <span class=\"_ _1f\"> </span>di chiusura <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>periodo <span class=\"_ _16\"></span>anzich\u00e9 <span class=\"_ _17\"></span>quello <span class=\"_ _17\"></span>medio <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>periodo, <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>linea <span class=\"_ _16\"></span>con <span class=\"_ _0\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>richiesto <span class=\"_ _17\"></span>dallo <span class=\"_ _16\"></span>I<span class=\"_ _6\"></span>AS<span class=\"_ _17\"></span> 21 di riportare tali a<span class=\"_ _17\"></span>mmontari ai valori corren<span class=\"_ _17\"></span>ti. <span class=\"_ _6\"></span> Nel <span class=\"_ _12\"></span>corso <span class=\"_ _3\"></span>del <span class=\"_ _12\"> </span>2024 <span class=\"_ _12\"> </span>l\u2019ap<span class=\"_ _17\"></span>plicazione <span class=\"_ _12\"> </span>dello <span class=\"_ _3\"></span>I<span class=\"_ _6\"></span>AS <span class=\"_ _12\"></span>29 <span class=\"_ _3\"></span>ha <span class=\"_ _12\"> </span>comportato<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>la <span class=\"_ _3\"></span>rilevazione <span class=\"_ _3\"></span>di <span class=\"_ _12\"> </span>un onere finanziario<span class=\"_ _0\"></span> netto (al l<span class=\"_ _0\"></span>ordo delle imposte)<span class=\"_ _0\"></span> pari a 5,9 mili<span class=\"_ _0\"></span>oni di Euro<span class=\"lsd\">. </span> Si riportano gli impatti dell\u2019i<span class=\"_ _0\"></span>perinflazione del 2024, che <span class=\"_ _6\"></span>includono la valutaz<span class=\"_ _0\"></span>ione degli immobili <span class=\"_ _17\"></span>non i<span class=\"_ _0\"></span>ndustriali<span class=\"_ _0\"></span> in <span class=\"_ _17\"></span>Turchia <span class=\"_ _17\"></span>per ci<span class=\"_ _0\"></span>rca <span class=\"_ _0\"></span>15,5<span class=\"_ _0\"></span> mi<span class=\"_ _17\"></span>lioni di <span class=\"_ _0\"></span>Euro <span class=\"_ _17\"></span>(7,7 mil<span class=\"_ _17\"></span>ioni di<span class=\"_ _17\"></span> Euro nel<span class=\"_ _17\"></span> 2023):<span class=\"_ _17\"></span> <table class=\"s w39d h29e\" id=\"_d80284df-52e5-4c41-8182-cf36c4d5f45c\"><tr><td></td><td class=\"c x1de y1797 w198 h41\"><div class=\"t m0 x49 h3 y198 ff2 fs0 fc0 sc0 ls0 ws0\">Effetto IAS29* </div></td><td class=\"c x1df y1797 w1e1 h41\"><div class=\"t m0 xc6 h3 y198 ff2 fs0 fc0 sc0 ls0 ws0\">Effetto IAS 21<span class=\"ls39\">**</span> </div></td><td class=\"c x1e0 y1798 w39e h29f\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x1e1 y179a w39f h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">Effetto<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1e2 y179b w135 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Totale ricavi operativi </div></td><td class=\"c x1de y179b w198 h40\"><div class=\"t m0 x41 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">58.753 </div></td><td class=\"c x1df y179b w1e1 h40\"><div class=\"t m0 x3f h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">(8.925) </div></td><td class=\"c x1e3 y179b w1e2 h40\"><div class=\"t m0 x24 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">49.828 </div></td></tr><tr><td class=\"c x1e2 y179c w135 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Totale costi operativi </div></td><td class=\"c x1de y179c w198 h3d\"><div class=\"t m0 x20 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(50.404) </div></td><td class=\"c x1df y179c w1e1 h3d\"><div class=\"t m0 x66 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">8662<span class=\"ls0\"> </span></div></td><td class=\"c x1e3 y179c w1e2 h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(41.742) </div></td></tr><tr><td class=\"c x1e2 y179d w135 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Margine operativo lordo </div></td><td class=\"c x1de y179d w198 h3d\"><div class=\"t m0 x63 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">8.349 </div></td><td class=\"c x1df y179d w1e1 h3d\"><div class=\"t m0 x55 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(263) </div></td><td class=\"c x1e3 y179d w1e2 h3d\"><div class=\"t m0 x29 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">8.086 </div></td></tr><tr><td class=\"c x1bf y179f w3a0 h2a1\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Totale ammortamenti, svalutazioni<span class=\"_ _82\"> </span></div></td><td class=\"c x1de y17a0 w198 h50\"><div class=\"t m0 x20 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">(13.054) </div></td><td class=\"c x1df y17a0 w1e1 h50\"><div class=\"t m0 x56 h2 y18c ff1 fs0 fc0 sc0 lse ws0\">303<span class=\"ls0\"> </span></div></td><td class=\"c x1e3 y17a0 w1e2 h50\"><div class=\"t m0 x3b h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">(12.751) </div></td></tr><tr><td class=\"c x1bf y17a1 w3a1 h2a2\"><div class=\"t m0 x1b7 h2 y1794 ff1 fs0 fc0 sc0 ls0 ws0\">ed accantonamenti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e2 y17a2 w135 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Risultato operativo </div></td><td class=\"c x1de y17a2 w198 h3d\"><div class=\"t m0 x30 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(4.705) </div></td><td class=\"c x1df y17a2 w1e1 h3d\"><div class=\"t m0 x83 h3 y189 ff2 fs0 fc0 sc0 lse ws0\">40<span class=\"ls0\"> </span></div></td><td class=\"c x1e3 y17a2 w1e2 h3d\"><div class=\"t m0 x28 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(4.665) </div></td></tr><tr><td class=\"c x1e2 y17a3 w135 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Risultato della gestione finanziaria </div></td><td class=\"c x1de y17a3 w198 h3d\"><div class=\"t m0 x30 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(5.606) </div></td><td class=\"c x1df y17a3 w1e1 h3d\"><div class=\"t m0 x55 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(166) </div></td><td class=\"c x1e3 y17a3 w1e2 h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(5.772) </div></td></tr><tr><td class=\"c x1e2 y17a4 w135 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Risultato prima delle imposte </div></td><td class=\"c x1de y17a4 w198 h3d\"><div class=\"t m0 x20 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(10.311) </div></td><td class=\"c x1df y17a4 w1e1 h3d\"><div class=\"t m0 x55 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(126) </div></td><td class=\"c x1e3 y17a4 w1e2 h3d\"><div class=\"t m0 x3b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(10.437) </div></td></tr><tr><td class=\"c x1e2 y17a5 w135 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Imposte </div></td><td class=\"c x1de y17a5 w198 h3d\"><div class=\"t m0 x20 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(15.017) </div></td><td class=\"c x1df y17a5 w1e1 h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">3.384 </div></td><td class=\"c x1e3 y17a5 w1e2 h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(11.633) </div></td></tr><tr><td class=\"c x1e2 y17a6 w135 h40\"><div class=\"t m0 x1b h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">Utile del periodo </div></td><td class=\"c x1de y17a6 w198 h40\"><div class=\"t m0 x20 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">(25.328) </div></td><td class=\"c x1df y17a6 w1e1 h40\"><div class=\"t m0 x5e h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">3.258 </div></td><td class=\"c x1e3 y17a6 w1e2 h40\"><div class=\"t m0 x3b h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">(22.070) </div></td></tr><tr><td class=\"c x1e2 y17a7 w135 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Utile (Perdita) di Gruppo </div></td><td class=\"c x1de y17a7 w198 h3d\"><div class=\"t m0 x20 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(12.144) </div></td><td class=\"c x1df y17a7 w1e1 h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.562 </div></td><td class=\"c x1e3 y17a7 w1e2 h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(10.582) </div></td></tr><tr><td class=\"c x1e2 y1713 w135 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Utile (Perdita) di Terzi </div></td><td class=\"c x1de y1713 w198 h3d\"><div class=\"t m0 x20 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(13.184) </div></td><td class=\"c x1df y1713 w1e1 h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.696 </div></td><td class=\"c x1e3 y1713 w1e2 h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(11.488) </div></td></tr></table>* I dati riportati in q<span class=\"_ _6\"></span>uesta colonna rap<span class=\"_ _6\"></span>presentano gli effet<span class=\"_ _6\"></span>ti dell'applicazio<span class=\"_ _6\"></span>ne dello IAS29 sul Co<span class=\"_ _6\"></span>nto economico co<span class=\"_ _6\"></span>nsolidato <span class=\"_ _6\"></span>2024<span class=\"_ _6\"></span> ** * <span class=\"_ _6\"></span>I dati <span class=\"_ _6\"></span>riportati i<span class=\"_ _6\"></span>n questa <span class=\"_ _6\"></span>colonna <span class=\"_ _6\"></span>rappresen<span class=\"_ _6\"></span>tano la <span class=\"_ _6\"></span>differenza <span class=\"_ _6\"></span>tra l'applic<span class=\"_ _6\"></span>azione dei <span class=\"_ _6\"></span>tassi <span class=\"_ _6\"></span>di cambio<span class=\"_ _6\"></span> finali, <span class=\"_ _6\"></span>come <span class=\"_ _6\"></span>richi<span class=\"_ _6\"></span>esto <span class=\"_ _6\"></span>dallo IAS<span class=\"_ _6\"></span>21 per l'economia iperinfl<span class=\"_ _6\"></span>azionata, e il tasso<span class=\"_ _6\"></span> di cambio medio<span class=\"_ _6\"></span> del periodo. <span class=\"_ _6\"></span> Principi contabi<span class=\"_ _17\"></span>l<span class=\"_ _6\"></span>i ed e<span class=\"_ _17\"></span>mendamenti agli stand<span class=\"_ _17\"></span>ard adottati dal Gruppo  a)<span class=\"ls0\"> <span class=\"_ _38\"> </span>Principi Contabili <span class=\"_ _6\"></span>in Vigore dal 1\u00b0 Genn<span class=\"_ _6\"></span>aio 202<span class=\"_ _6\"></span>4 </span>Il <span class=\"_ _16\"></span>s<span class=\"_ _6\"></span>eguente <span class=\"_ _17\"></span>elenco <span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>llustra <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>nuovi <span class=\"_ _17\"></span>pr<span class=\"_ _6\"></span>incipi <span class=\"_ _16\"></span>c<span class=\"_ _6\"></span>ontabili <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>int<span class=\"_ _6\"></span>erpretazioni <span class=\"_ _17\"></span>approvati <span class=\"_ _17\"></span>d<span class=\"_ _6\"></span>allo <span class=\"_ _17\"></span>IASB, <span class=\"_ _17\"></span>omo<span class=\"_ _6\"></span>logati in Europa e in vigore<span class=\"_ _6\"></span> a partire dal 1\u00b0 genna<span class=\"_ _6\"></span>io 202<span class=\"_ _6\"></span>4: Omologato dal<span class=\"_ _0\"></span>l'UE Data di efficacia Amendments to<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>IAS 7 Stat<span class=\"_ _0\"></span>ement of Cash <span class=\"_ _17\"></span>Fl<span class=\"_ _6\"></span>ows and<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>IFRS 7 Financial Inst<span class=\"_ _0\"></span>ruments: Discl<span class=\"_ _17\"></span>osures: Supplier Finance Arrangements (<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>ssued on<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>25 May <span class=\"ls10\">2024</span>) SI<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _0\"></span>ziano a partire dal<span class=\"_ _17\"></span> 1\u00b0 gennaio 2024<span class=\"_ _17\"></span> Amendments to<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>IAS 1 Prese<span class=\"_ _0\"></span>ntation<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>of Financ<span class=\"_ _0\"></span>ial Statements: \u2022 Class<span class=\"_ _17\"></span>ification of Liabilities<span class=\"_ _17\"></span> as Current or Noncurrent (iss<span class=\"_ _17\"></span>ued on 23 January 2020<span class=\"_ _0\"></span>); \u2022 Classificati<span class=\"_ _17\"></span>on of Liabilities<span class=\"_ _0\"></span> as Current or No<span class=\"_ _17\"></span>ncurrent - Deferral of Effective Dat<span class=\"_ _0\"></span>e (issued on 15<span class=\"_ _0\"></span> July 202<span class=\"_ _0\"></span>0); <span class=\"ff19\">and \u2022 Non</span>-<span class=\"_ _82\"> </span>current Liabilities<span class=\"_ _17\"></span> wi<span class=\"_ _6\"></span>th Cove<span class=\"_ _0\"></span>nants (issued <span class=\"_ _17\"></span>on <span class=\"_ _6\"></span>31 Oct<span class=\"_ _0\"></span>ober 2023<span class=\"ls0\">) </span>SI<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _0\"></span>ziano a partire dal<span class=\"_ _17\"></span> 1\u00b0 gennaio 2024<span class=\"_ _17\"></span> Amendments to<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>IFRS 16<span class=\"_ _0\"></span> Leases: Lease Lia<span class=\"_ _17\"></span>bili<span class=\"_ _6\"></span>ty in<span class=\"_ _0\"></span> a Sale and Leaseback (<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>ssued on 22<span class=\"_ _17\"></span> S<span class=\"_ _6\"></span>epte<span class=\"_ _0\"></span>mber <span class=\"ls10\">2023</span>) SI<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _0\"></span>ziano a partire dal<span class=\"_ _17\"></span> 1\u00b0 gennaio 2024<span class=\"_ _17\"></span> Si <span class=\"_ _16\"></span>precisa <span class=\"_ _16\"></span>che <span class=\"_ _17\"></span>l'adozione<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>queste <span class=\"_ _16\"></span>modifiche <span class=\"_ _16\"></span>non <span class=\"_ _16\"></span>ha <span class=\"_ _17\"></span>avuto <span class=\"_ _16\"></span>impatti <span class=\"_ _16\"></span>significativi<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>sul <span class=\"_ _17\"></span>Bilancio Consolidato <span class=\"ff7\">e Bil<span class=\"_ _17\"></span>ancio d\u2019esercizio della Caltagiro<span class=\"_ _17\"></span>ne S.p.A<span class=\"ff1\">. </span></span>b)<span class=\"ls0\"> <span class=\"_ _2\"> </span><span class=\"ff3\">Principi Contabili non <span class=\"_ _6\"></span>ancora applicabi<span class=\"_ _6\"></span>li, in quanto no<span class=\"_ _6\"></span>n omologati dall\u2019Union<span class=\"_ _6\"></span>e </span></span>Europea<span class=\"ff17 fsc fc0\"> </span>oppure non an<span class=\"_ _6\"></span>cora in vigore alla d<span class=\"_ _6\"></span>ata del presente es<span class=\"_ _6\"></span>ercizio<span class=\"_ _6\"></span> Alla <span class=\"_ _16\"></span>data <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>approvazione <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>Bilancio <span class=\"_ _16\"></span>Consolidato <span class=\"_ _16\"></span><span class=\"ff7\">e <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>Bilancio <span class=\"_ _16\"></span>d\u2019esercizio <span class=\"_ _6d\"></span>della <span class=\"_ _17\"></span>Caltagirone<span class=\"_ _17\"></span> </span>S.p.A., i seguenti<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>principi contabil<span class=\"_ _17\"></span>i ed emendamenti non <span class=\"_ _0\"></span>sono ancora sta<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i omologati<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dall'UE<span class=\"ff5\"> </span>oppure non ancora<span class=\"_ _0\"></span> in vigore alla data<span class=\"_ _17\"></span> del presente esercizio: Omologato dal<span class=\"_ _0\"></span>l'UE Data di efficacia Amendments to<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>IAS 21 The <span class=\"_ _17\"></span>Effects of Changes in Foreign Exchange<span class=\"_ _17\"></span> Rates: Lack of Exchan<span class=\"_ _17\"></span>geability (issued on 15 A<span class=\"_ _17\"></span>ugust <span class=\"_ _6\"></span><span class=\"ls10\">2024</span>) SI<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _0\"></span>ziano a partire dal<span class=\"_ _17\"></span> 1\u00b0 gennaio 2025<span class=\"_ _17\"></span> IFRS 19 Subsidiar<span class=\"_ _17\"></span>ies without Public Accounta<span class=\"_ _17\"></span>bility: Disclosures (iss<span class=\"_ _0\"></span>ued on 9 May<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>202<span class=\"_ _0\"></span>4) NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _0\"></span>ziano a partire dal<span class=\"_ _17\"></span> 1\u00b0 gennaio 2027<span class=\"_ _17\"></span> IFRS 18 Present<span class=\"_ _17\"></span>ation and Disclosure in F<span class=\"_ _0\"></span>inancial Statements (issue<span class=\"_ _17\"></span>d on 9 April 2024) NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _0\"></span>ziano a partire dal<span class=\"_ _17\"></span> 1\u00b0 gennaio 2027<span class=\"_ _17\"></span> Contracts Re<span class=\"_ _0\"></span>ferencing Nature-de<span class=\"_ _17\"></span>pendent Electricity <span class=\"ff19\">\u2013</span> Amendments to<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>IFRS 9 and<span class=\"_ _17\"></span> I<span class=\"_ _6\"></span>FRS 7 (<span class=\"_ _0\"></span>issued on 18 December <span class=\"ls10\">2024)</span> NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _0\"></span>ziano a partire dal<span class=\"_ _17\"></span> 1\u00b0 gennaio 2026<span class=\"_ _17\"></span> Annual Improve<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ents Vo<span class=\"_ _0\"></span>lume 11 (issued <span class=\"_ _17\"></span>on <span class=\"_ _6\"></span>18 July<span class=\"_ _17\"></span> 2024)<span class=\"ls0\"> </span>NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _0\"></span>ziano a partire dal<span class=\"_ _17\"></span> 1\u00b0 gennaio 2026<span class=\"_ _17\"></span> Amendments to<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>the Class<span class=\"_ _0\"></span>ification and Measu<span class=\"_ _17\"></span>rement of Financial Instru<span class=\"_ _0\"></span>ments <span class=\"ff19\">\u2013</span> Amend<span class=\"_ _17\"></span>ments to IFRS 9 and IFR<span class=\"_ _17\"></span>S 7 (issued on 30<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>May 2024<span class=\"_ _0\"></span>) NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _0\"></span>ziano a partire dal<span class=\"_ _17\"></span> 1\u00b0 gennaio 2026<span class=\"_ _17\"></span> Si <span class=\"_ _21\"> </span>precisa <span class=\"_ _21\"> </span>che <span class=\"_ _21\"> </span>gli <span class=\"_ _21\"> </span>amministratori <span class=\"_ _21\"> </span>stanno <span class=\"_ _21\"> </span>valutando <span class=\"_ _1f\"> </span>gli <span class=\"_ _8\"> </span>effetti<span class=\"_ _0\"></span> <span class=\"_ _21\"> </span>che <span class=\"_ _21\"> </span>pot<span class=\"_ _6\"></span>enzi<span class=\"_ _0\"></span>almente<span class=\"_ _0\"></span> l\u2019appli<span class=\"_ _0\"></span>cazione dei suddetti principi<span class=\"_ _0\"></span> <span class=\"ff1\">contabili potrebbe<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>o avere sui<span class=\"_ _0\"></span> bilanci dell<span class=\"_ _0\"></span>a Societ\u00e0.<span class=\"_ _82\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "Turchia <span class=\"ff3\">\u2013</span> <span class=\"ff3\">economia iperinflazionata: impatti per l\u2019applicazione dello IAS 29</span> A <span class=\"_ _3\"></span>partire <span class=\"_ _3\"></span>da <span class=\"_ _12\"> </span>aprile <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>l\u2019economia <span class=\"_ _3\"></span>turca <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>considerata <span class=\"_ _3\"></span>iperinflazionata <span class=\"_ _15\"></span>in <span class=\"_ _12\"> </span>base <span class=\"_ _3\"></span>ai criteri stabiliti dallo \u201cIAS 29 <span class=\"ff1\">- <span class=\"_ _6\"></span></span>Rendicontazione contabi<span class=\"_ _17\"></span>le <span class=\"_ _6\"></span>in economie iperinflazionate\u201d<span class=\"_ _0\"></span>. Ai fini della <span class=\"_ _16\"></span>predisposizione <span class=\"_ _17\"></span>del <span class=\"_ _16\"></span>presente <span class=\"_ _17\"></span>Bilancio <span class=\"_ _17\"></span>consolidato, <span class=\"_ _16\"></span>in <span class=\"_ _17\"></span>accordo <span class=\"_ _16\"></span>con qua<span class=\"_ _17\"></span>nto di<span class=\"_ _0\"></span>sposto <span class=\"_ _17\"></span>dallo<span class=\"_ _17\"></span> IAS <span class=\"_ _5\"> </span>29, <span class=\"_ _5\"> </span>talune <span class=\"_ _5\"> </span>voci <span class=\"_ _5\"> </span>non <span class=\"_ _4\"> </span>m<span class=\"_ _6\"></span>onetarie<span class=\"_ _17\"></span> <span class=\"_ _13\"> </span>incluse<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>nelle <span class=\"_ _5\"> </span>situazioni<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>patrimonial<span class=\"_ _0\"></span>i <span class=\"_ _5\"> </span>delle <span class=\"_ _5\"> </span>societ\u00e0 partecipate in Turchia e l<span class=\"_ _0\"></span>e voci di conto economico sono state<span class=\"_ _0\"></span> rimisurate appl<span class=\"_ _17\"></span>icando <span class=\"_ _6\"></span>l\u2019indi<span class=\"_ _17\"></span>ce generale <span class=\"_ _3\"></span>dei <span class=\"_ _15\"></span>prezzi <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>consumo <span class=\"_ _15\"></span>ai <span class=\"_ _12\"></span>dati <span class=\"_ _15\"></span>storici, <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riflettere <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>modifiche <span class=\"_ _15\"></span>al <span class=\"_ _3\"></span>potere <span class=\"_ _3\"></span>di acquisto della lira <span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>urca al<span class=\"_ _17\"></span>la data di chiusura dei bilanci<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>delle stesse.  Tenendo <span class=\"_ _3\"></span>pr<span class=\"_ _6\"></span>esente <span class=\"_ _3\"></span>che <span class=\"_ _12\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _12\"></span><span class=\"ls0\">Caltagirone <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>acquisito <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>controllo <span class=\"_ _3\"></span>delle <span class=\"_ _15\"></span>societ\u00e0 </span>turche a<span class=\"_ _17\"></span> settembre 2001<span class=\"_ _17\"></span>, e che<span class=\"_ _17\"></span> le stesse<span class=\"_ _0\"></span> hanno<span class=\"_ _0\"></span> appl<span class=\"_ _0\"></span>icato l\u2019i<span class=\"_ _0\"></span>perinflazione <span class=\"_ _0\"></span>fino al<span class=\"_ _0\"></span> 31 <span class=\"_ _17\"></span>dicembre 2004, <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>rimisurazione <span class=\"_ _15\"></span>dei <span class=\"_ _3\"></span>dati <span class=\"_ _3\"></span>patrimoniali <span class=\"_ _3\"></span>non <span class=\"_ _15\"></span>m<span class=\"_ _6\"></span>onetari <span class=\"_ _15\"></span>dei <span class=\"_ _3\"></span>bilanci <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _12\"></span>stata<span class=\"_ _17\"></span> effettuata applican<span class=\"_ _0\"></span>do gli indici<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di inflazione a par<span class=\"_ _0\"></span>tire da tale data<span class=\"_ _17\"></span>. Di seguito si ripo<span class=\"_ _0\"></span>rtano i livell<span class=\"_ _17\"></span>i cumulati degli indici generali dei<span class=\"_ _0\"></span> prezzi al consumo: \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span>Dal 1\u00b0 gennaio 2005 al 31 dicembr<span class=\"_ _17\"></span>e 2023: 1.533% </span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span>Dal 1\u00b0 gennaio 2024 al 31 dicembr<span class=\"_ _17\"></span>e 2024: 44%<span class=\"_ _82\"> </span></span><span class=\"ff1\"> </span>Gli <span class=\"_ _3\"></span>effetti <span class=\"_ _12\"></span>contabili <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>t<span class=\"_ _6\"></span>ale <span class=\"_ _3\"></span>adeguamento,<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>oltre <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>essere <span class=\"_ _12\"></span>gi\u00e0 <span class=\"_ _3\"></span>riflessi <span class=\"_ _12\"></span>nella <span class=\"_ _15\"></span>situazione patrimoniale  di <span class=\"_ _8\"> </span>apertu<span class=\"_ _0\"></span>ra  al  1\u00b0  ge<span class=\"_ _0\"></span>nnaio <span class=\"_ _8\"> </span>2024,  rece<span class=\"_ _0\"></span>piscono  le  varia<span class=\"_ _17\"></span>zioni  del  period<span class=\"_ _0\"></span>o.  In particolare, l\u2019effetto <span class=\"_ _6\"></span>relativo alla <span class=\"_ _6\"></span>ri<span class=\"ff1\">-misurazione <span class=\"_ _6\"></span>dell<span class=\"_ _17\"></span>e <span class=\"_ _6\"></span>att<span class=\"_ _6\"></span>ivit\u00e0 e <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _6\"></span>non monetarie, <span class=\"_ _6\"></span>delle </span>poste <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>patrimonio <span class=\"_ _0\"></span>netto,<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>nonch\u00e9 del<span class=\"_ _0\"></span>le <span class=\"_ _17\"></span>componenti<span class=\"_ _17\"></span> di <span class=\"_ _17\"></span>conto <span class=\"_ _17\"></span>economico <span class=\"_ _17\"></span>rilevate <span class=\"_ _17\"></span>nel c<span class=\"_ _17\"></span>orso <span class=\"_ _0\"></span>del 2024 <span class=\"_ _17\"></span>\u00e8 sta<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o <span class=\"_ _17\"></span>rilevato <span class=\"_ _17\"></span>in u<span class=\"_ _17\"></span>na apposi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a <span class=\"_ _17\"></span>voce <span class=\"_ _17\"></span>di conto <span class=\"_ _16\"></span>economico <span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ra <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>proventi <span class=\"_ _17\"></span>e oneri <span class=\"_ _17\"></span>finanziari.<span class=\"_ _17\"></span> Il relativo effetto fiscale del<span class=\"_ _17\"></span>le att<span class=\"_ _6\"></span>ivit\u00e0 e passivit\u00e0 non monetarie \u00e8 sta<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o rilevato tra le imposte<span class=\"_ _17\"></span> del periodo.  Per tener<span class=\"_ _17\"></span> conto dell<span class=\"_ _17\"></span>\u2019impatto dell\u2019i<span class=\"_ _0\"></span>perinflazione <span class=\"_ _0\"></span>anche sul<span class=\"_ _17\"></span> corso <span class=\"_ _0\"></span>monetario d<span class=\"_ _17\"></span>ella valuta locale, <span class=\"_ _14\"></span>i <span class=\"_ _14\"></span>saldi <span class=\"_ _14\"></span>dei <span class=\"_ _14\"></span>conti <span class=\"_ _14\"></span>economici <span class=\"_ _14\"></span>espressi<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>in <span class=\"_ _14\"></span>valuta <span class=\"_ _14\"></span>iper-inflazionata <span class=\"_ _14\"></span>sono <span class=\"_ _14\"></span>stati <span class=\"_ _14\"></span>convertiti<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>in Euro, <span class=\"_ _1f\"> </span>valuta <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>presentazione <span class=\"_ _1f\"> </span>del <span class=\"_ _1f\"> </span>Gruppo <span class=\"_ _21\"> </span>Caltagirone,<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>applicando <span class=\"_ _1f\"> </span>il <span class=\"_ _1f\"> </span>tasso <span class=\"_ _21\"> </span>di <span class=\"_ _1f\"> </span>cambio <span class=\"_ _1f\"> </span>di chiusura <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>periodo <span class=\"_ _16\"></span>anzich\u00e9 <span class=\"_ _17\"></span>quello <span class=\"_ _17\"></span>medio <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>periodo, <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>linea <span class=\"_ _16\"></span>con <span class=\"_ _0\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>richiesto <span class=\"_ _17\"></span>dallo <span class=\"_ _16\"></span>I<span class=\"_ _6\"></span>AS<span class=\"_ _17\"></span> 21 di riportare tali a<span class=\"_ _17\"></span>mmontari ai valori corren<span class=\"_ _17\"></span>ti. <span class=\"_ _6\"></span> Nel <span class=\"_ _12\"></span>corso <span class=\"_ _3\"></span>del <span class=\"_ _12\"> </span>2024 <span class=\"_ _12\"> </span>l\u2019ap<span class=\"_ _17\"></span>plicazione <span class=\"_ _12\"> </span>dello <span class=\"_ _3\"></span>I<span class=\"_ _6\"></span>AS <span class=\"_ _12\"></span>29 <span class=\"_ _3\"></span>ha <span class=\"_ _12\"> </span>comportato<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>la <span class=\"_ _3\"></span>rilevazione <span class=\"_ _3\"></span>di <span class=\"_ _12\"> </span>un onere finanziario<span class=\"_ _0\"></span> netto (al l<span class=\"_ _0\"></span>ordo delle imposte)<span class=\"_ _0\"></span> pari a 5,9 mili<span class=\"_ _0\"></span>oni di Euro<span class=\"lsd\">. </span> Si riportano gli impatti dell\u2019i<span class=\"_ _0\"></span>perinflazione del 2024, che <span class=\"_ _6\"></span>includono la valutaz<span class=\"_ _0\"></span>ione degli immobili <span class=\"_ _17\"></span>non i<span class=\"_ _0\"></span>ndustriali<span class=\"_ _0\"></span> in <span class=\"_ _17\"></span>Turchia <span class=\"_ _17\"></span>per ci<span class=\"_ _0\"></span>rca <span class=\"_ _0\"></span>15,5<span class=\"_ _0\"></span> mi<span class=\"_ _17\"></span>lioni di <span class=\"_ _0\"></span>Euro <span class=\"_ _17\"></span>(7,7 mil<span class=\"_ _17\"></span>ioni di<span class=\"_ _17\"></span> Euro nel<span class=\"_ _17\"></span> 2023):<span class=\"_ _17\"></span> <table class=\"s w39d h29e\" id=\"_d80284df-52e5-4c41-8182-cf36c4d5f45c\"><tr><td></td><td class=\"c x1de y1797 w198 h41\"><div class=\"t m0 x49 h3 y198 ff2 fs0 fc0 sc0 ls0 ws0\">Effetto IAS29* </div></td><td class=\"c x1df y1797 w1e1 h41\"><div class=\"t m0 xc6 h3 y198 ff2 fs0 fc0 sc0 ls0 ws0\">Effetto IAS 21<span class=\"ls39\">**</span> </div></td><td class=\"c x1e0 y1798 w39e h29f\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x1e1 y179a w39f h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">Effetto<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1e2 y179b w135 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Totale ricavi operativi </div></td><td class=\"c x1de y179b w198 h40\"><div class=\"t m0 x41 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">58.753 </div></td><td class=\"c x1df y179b w1e1 h40\"><div class=\"t m0 x3f h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">(8.925) </div></td><td class=\"c x1e3 y179b w1e2 h40\"><div class=\"t m0 x24 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">49.828 </div></td></tr><tr><td class=\"c x1e2 y179c w135 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Totale costi operativi </div></td><td class=\"c x1de y179c w198 h3d\"><div class=\"t m0 x20 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(50.404) </div></td><td class=\"c x1df y179c w1e1 h3d\"><div class=\"t m0 x66 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">8662<span class=\"ls0\"> </span></div></td><td class=\"c x1e3 y179c w1e2 h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(41.742) </div></td></tr><tr><td class=\"c x1e2 y179d w135 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Margine operativo lordo </div></td><td class=\"c x1de y179d w198 h3d\"><div class=\"t m0 x63 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">8.349 </div></td><td class=\"c x1df y179d w1e1 h3d\"><div class=\"t m0 x55 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(263) </div></td><td class=\"c x1e3 y179d w1e2 h3d\"><div class=\"t m0 x29 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">8.086 </div></td></tr><tr><td class=\"c x1bf y179f w3a0 h2a1\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Totale ammortamenti, svalutazioni<span class=\"_ _82\"> </span></div></td><td class=\"c x1de y17a0 w198 h50\"><div class=\"t m0 x20 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">(13.054) </div></td><td class=\"c x1df y17a0 w1e1 h50\"><div class=\"t m0 x56 h2 y18c ff1 fs0 fc0 sc0 lse ws0\">303<span class=\"ls0\"> </span></div></td><td class=\"c x1e3 y17a0 w1e2 h50\"><div class=\"t m0 x3b h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">(12.751) </div></td></tr><tr><td class=\"c x1bf y17a1 w3a1 h2a2\"><div class=\"t m0 x1b7 h2 y1794 ff1 fs0 fc0 sc0 ls0 ws0\">ed accantonamenti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e2 y17a2 w135 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Risultato operativo </div></td><td class=\"c x1de y17a2 w198 h3d\"><div class=\"t m0 x30 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(4.705) </div></td><td class=\"c x1df y17a2 w1e1 h3d\"><div class=\"t m0 x83 h3 y189 ff2 fs0 fc0 sc0 lse ws0\">40<span class=\"ls0\"> </span></div></td><td class=\"c x1e3 y17a2 w1e2 h3d\"><div class=\"t m0 x28 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(4.665) </div></td></tr><tr><td class=\"c x1e2 y17a3 w135 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Risultato della gestione finanziaria </div></td><td class=\"c x1de y17a3 w198 h3d\"><div class=\"t m0 x30 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(5.606) </div></td><td class=\"c x1df y17a3 w1e1 h3d\"><div class=\"t m0 x55 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(166) </div></td><td class=\"c x1e3 y17a3 w1e2 h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(5.772) </div></td></tr><tr><td class=\"c x1e2 y17a4 w135 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Risultato prima delle imposte </div></td><td class=\"c x1de y17a4 w198 h3d\"><div class=\"t m0 x20 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(10.311) </div></td><td class=\"c x1df y17a4 w1e1 h3d\"><div class=\"t m0 x55 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(126) </div></td><td class=\"c x1e3 y17a4 w1e2 h3d\"><div class=\"t m0 x3b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(10.437) </div></td></tr><tr><td class=\"c x1e2 y17a5 w135 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Imposte </div></td><td class=\"c x1de y17a5 w198 h3d\"><div class=\"t m0 x20 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(15.017) </div></td><td class=\"c x1df y17a5 w1e1 h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">3.384 </div></td><td class=\"c x1e3 y17a5 w1e2 h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(11.633) </div></td></tr><tr><td class=\"c x1e2 y17a6 w135 h40\"><div class=\"t m0 x1b h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">Utile del periodo </div></td><td class=\"c x1de y17a6 w198 h40\"><div class=\"t m0 x20 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">(25.328) </div></td><td class=\"c x1df y17a6 w1e1 h40\"><div class=\"t m0 x5e h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">3.258 </div></td><td class=\"c x1e3 y17a6 w1e2 h40\"><div class=\"t m0 x3b h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">(22.070) </div></td></tr><tr><td class=\"c x1e2 y17a7 w135 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Utile (Perdita) di Gruppo </div></td><td class=\"c x1de y17a7 w198 h3d\"><div class=\"t m0 x20 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(12.144) </div></td><td class=\"c x1df y17a7 w1e1 h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.562 </div></td><td class=\"c x1e3 y17a7 w1e2 h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(10.582) </div></td></tr><tr><td class=\"c x1e2 y1713 w135 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Utile (Perdita) di Terzi </div></td><td class=\"c x1de y1713 w198 h3d\"><div class=\"t m0 x20 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(13.184) </div></td><td class=\"c x1df y1713 w1e1 h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.696 </div></td><td class=\"c x1e3 y1713 w1e2 h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(11.488) </div></td></tr></table>* I dati riportati in q<span class=\"_ _6\"></span>uesta colonna rap<span class=\"_ _6\"></span>presentano gli effet<span class=\"_ _6\"></span>ti dell'applicazio<span class=\"_ _6\"></span>ne dello IAS29 sul Co<span class=\"_ _6\"></span>nto economico co<span class=\"_ _6\"></span>nsolidato <span class=\"_ _6\"></span>2024<span class=\"_ _6\"></span> ** * <span class=\"_ _6\"></span>I dati <span class=\"_ _6\"></span>riportati i<span class=\"_ _6\"></span>n questa <span class=\"_ _6\"></span>colonna <span class=\"_ _6\"></span>rappresen<span class=\"_ _6\"></span>tano la <span class=\"_ _6\"></span>differenza <span class=\"_ _6\"></span>tra l'applic<span class=\"_ _6\"></span>azione dei <span class=\"_ _6\"></span>tassi <span class=\"_ _6\"></span>di cambio<span class=\"_ _6\"></span> finali, <span class=\"_ _6\"></span>come <span class=\"_ _6\"></span>richi<span class=\"_ _6\"></span>esto <span class=\"_ _6\"></span>dallo IAS<span class=\"_ _6\"></span>21 per l'economia iperinfl<span class=\"_ _6\"></span>azionata, e il tasso<span class=\"_ _6\"></span> di cambio medio<span class=\"_ _6\"></span> del periodo. <span class=\"_ _6\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfHyperinflationaryReportingExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "PRINCIPI DI CONSOLIDAMENTO Area di consolidamento Per <span class=\"_ _6\"></span>l\u2019elenco <span class=\"_ _6\"></span>delle partecipazioni <span class=\"_ _6\"></span>incluse nell\u2019area <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>consolidamento <span class=\"_ _6\"></span><span class=\"ff1\">e <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>relativa </span>modalit\u00e0 <span class=\"_ _5\"> </span>di <span class=\"_ _4\"> </span>consolidamento <span class=\"_ _5\"> </span>si <span class=\"_ _4\"> </span>fa <span class=\"_ _5\"> </span>riferimento <span class=\"_ _4\"> </span>al <span class=\"_ _5\"> </span>prospetto <span class=\"_ _4\"> </span>allegato <span class=\"_ _5\"> </span>alle <span class=\"_ _5\"> </span>presenti <span class=\"_ _4\"> </span>Not<span class=\"lsc\">e </span>esplicative.  <span class=\"_ _0\"></span> Nel <span class=\"_ _14\"></span>2024 <span class=\"_ _14\"></span>la <span class=\"_ _15\"></span>controllata <span class=\"_ _6\"></span>Unicon <span class=\"_ _15\"></span>A/S <span class=\"_ _14\"></span>ha <span class=\"_ _14\"></span>stipulato <span class=\"_ _14\"></span>il <span class=\"_ _14\"></span>contratto <span class=\"_ _14\"></span>per <span class=\"_ _15\"></span>l'acquisi<span class=\"_ _0\"></span>zione <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>una quota  di <span class=\"_ _21\"> </span>minoranza,  pa<span class=\"_ _0\"></span>ri  al <span class=\"_ _8\"> </span>49%,  de<span class=\"_ _0\"></span>lla <span class=\"_ _8\"> </span>NB  Be<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>on,  soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _8\"> </span>proprietaria<span class=\"_ _17\"></span>  di  una  cava<span class=\"_ _17\"></span>  di calcestruzzo <span class=\"_ _3\"></span>in <span class=\"_ _12\"></span>Danima<span class=\"_ _17\"></span>rca. <span class=\"_ _12\"></span>Il <span class=\"_ _3\"></span>perfezionamento <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>succitato <span class=\"_ _12\"></span>contratto<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> <span class=\"_ _3\"></span>si <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _3\"></span>concluso <span class=\"_ _3\"></span>il <span class=\"_ _12\"></span>12 Aprile <span class=\"_ _6\"></span>2024. <span class=\"_ _6\"></span>Il <span class=\"_ _6\"></span>corrisp<span class=\"ff7\">ettivo pagato <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>l\u2019acquisizione <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>stato <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>2,7 <span class=\"_ _6\"></span>milioni<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>Euro <span class=\"_ _6\"></span>(DKK </span>20 milioni). Il co<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>rispettiv<span class=\"_ _17\"></span>o \u00e8 <span class=\"_ _6\"></span>stato co<span class=\"_ _17\"></span>rr<span class=\"_ _6\"></span>isposto <span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ramite cassa. Procedure di conso<span class=\"_ _17\"></span>lidamento Le <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _6\"></span>controllate <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>consolidate <span class=\"_ _6\"></span>secondo <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>metodo <span class=\"_ _14\"></span>integrale.<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>I <span class=\"_ _14\"></span>criteri <span class=\"_ _6\"></span>adottati per il consolidamen<span class=\"_ _17\"></span>to integrale sono i seguenti: \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">le <span class=\"_ _14\"></span>attivit\u00e0 e <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>passivit\u00e0, gli <span class=\"_ _6\"></span>oneri <span class=\"_ _6\"></span>e <span class=\"_ _14\"></span>i proventi <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>entit\u00e0 consolidate <span class=\"_ _6\"></span>integralmente<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>sono </span></span>assunti <span class=\"_ _19\"> </span>linea<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>per <span class=\"_ _19\"></span>line<span class=\"_ _0\"></span>a, <span class=\"_ _12\"></span>attribuendo <span class=\"_ _19\"> </span>ai <span class=\"_ _19\"></span>soci<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>di <span class=\"_ _19\"></span>mino<span class=\"_ _0\"></span>ranza, <span class=\"_ _19\"> </span>ove <span class=\"_ _12\"></span>applicabile, <span class=\"_ _19\"> </span>la <span class=\"_ _12\"></span>quota <span class=\"_ _19\"></span>di Patrimonio <span class=\"_ _19\"> </span>netto <span class=\"_ _1f\"> </span>e <span class=\"_ _1f\"> </span>del <span class=\"_ _19\"> </span>Risultato <span class=\"_ _19\"> </span>netto <span class=\"_ _1f\"> </span>del <span class=\"_ _1f\"> </span>periodo <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>loro <span class=\"_ _19\"> </span>spettanza; <span class=\"_ _1f\"> </span>tali <span class=\"_ _1f\"> </span>quote <span class=\"_ _1f\"> </span>sono evidenziate <span class=\"_ _21\"> </span>separatame<span class=\"_ _17\"></span>nte  nell<span class=\"_ _17\"></span>\u2019ambito  de<span class=\"_ _0\"></span>l <span class=\"_ _21\"> </span>Patrimonio <span class=\"_ _21\"> </span>netto <span class=\"_ _21\"> </span>e <span class=\"_ _21\"> </span>del <span class=\"_ _8\"> </span>Cont<span class=\"_ _17\"></span>o  economi<span class=\"_ _0\"></span>co complessivo consol<span class=\"_ _17\"></span>idato; \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">le <span class=\"_ _0\"></span>transazioni <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>saldi <span class=\"_ _17\"></span>infragruppo, <span class=\"_ _17\"></span>inclusi <span class=\"_ _16\"></span>eventuali <span class=\"_ _17\"></span>utili <span class=\"_ _17\"></span>non <span class=\"_ _17\"></span>realizzati <span class=\"_ _17\"></span>verso <span class=\"_ _17\"></span>terzi <span class=\"_ _17\"></span>derivanti </span></span>da <span class=\"_ _14\"></span>rapporti <span class=\"_ _6\"></span>intrattenuti <span class=\"_ _6\"></span>tra <span class=\"_ _14\"></span>societ\u00e0 <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Gr<span class=\"_ _6\"></span>uppo, <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>eliminati <span class=\"_ _6\"></span>al <span class=\"_ _14\"></span>netto <span class=\"_ _14\"></span>del <span class=\"_ _6\"></span>relativo <span class=\"_ _14\"></span>effetto fiscale, <span class=\"_ _4\"> </span>se <span class=\"_ _5\"> </span>significa<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ivo. <span class=\"_ _4\"> </span>Le <span class=\"_ _5\"> </span>perdite <span class=\"_ _4\"> </span>non <span class=\"_ _4\"> </span>realizzate <span class=\"_ _5\"> </span>non <span class=\"_ _4\"> </span>sono <span class=\"_ _5\"> </span>eliminat<span class=\"_ _0\"></span>e, <span class=\"_ _5\"> </span>qualora <span class=\"_ _4\"> </span>la transazione fo<span class=\"_ _0\"></span>rnisca evidenza di<span class=\"_ _0\"></span> una riduzione di <span class=\"_ _17\"></span>valore dell\u2019attivit\u00e0 trasferi<span class=\"_ _0\"></span>ta;<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">gli <span class=\"_ _16\"></span>utili <span class=\"_ _16\"></span>o <span class=\"_ _17\"></span>le <span class=\"_ _16\"></span>perdite <span class=\"_ _6d\"></span>derivanti <span class=\"_ _16\"></span>dalle <span class=\"_ _16\"></span>cessioni <span class=\"_ _6d\"></span>di <span class=\"_ _16\"></span>quote <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>partecipazione <span class=\"_ _6d\"></span>di <span class=\"_ _17\"></span>societ\u00e0 <span class=\"_ _6d\"></span>consolidate<span class=\"_ _17\"></span> </span></span>sono <span class=\"_ _1c\"> </span>imputa<span class=\"_ _0\"></span>ti <span class=\"_ _1c\"> </span>a <span class=\"_ _1c\"> </span>patrimoni<span class=\"_ _17\"></span>o <span class=\"_ _4\"> </span>netto  di <span class=\"_ _1c\"> </span>gruppo  come  transazioni <span class=\"_ _1c\"> </span>con <span class=\"_ _1c\"> </span>gli  azionisti  per l\u2019ammontare <span class=\"_ _15\"></span>corrispondente <span class=\"_ _15\"></span>alla <span class=\"_ _15\"></span>differenza <span class=\"_ _15\"></span>fr<span class=\"_ _6\"></span>a <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>prezzo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>vendita <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _15\"></span>cor<span class=\"_ _6\"></span><span class=\"ff1\">rispondente<span class=\"_ _17\"></span> </span>frazione del <span class=\"_ _0\"></span>patrimoni<span class=\"_ _17\"></span>o netto consoli<span class=\"_ _17\"></span>dat<span class=\"_ _6\"></span>o cedu<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a. <span class=\"_ _17\"></span>Nel caso in cui<span class=\"_ _17\"></span> la cessione <span class=\"_ _17\"></span>det<span class=\"_ _6\"></span>ermini <span class=\"_ _17\"></span>la perdita del <span class=\"_ _0\"></span>controllo e<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>quind<span class=\"_ _0\"></span>i il deconsoli<span class=\"_ _0\"></span>damento <span class=\"_ _17\"></span>della partecipazione, l<span class=\"_ _0\"></span>a differenza <span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ra il<span class=\"_ _17\"></span> prezzo <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>vendita <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>corrispondente <span class=\"_ _12\"></span>quota <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>patrimonio<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>n<span class=\"_ _6\"></span>etto <span class=\"_ _12\"></span>consolidato <span class=\"_ _12\"></span>ceduta<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>\u00e8 rilevata come u<span class=\"_ _0\"></span>tile o perdi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a al conto econo<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ico. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "Societ\u00e0 Controllate<span class=\"ffb fs7\"> </span>Per <span class=\"_ _19\"></span>societ\u00e0 <span class=\"_ _12\"></span>controllate <span class=\"_ _12\"></span>si <span class=\"_ _19\"></span>intendono <span class=\"_ _12\"></span>tutte <span class=\"_ _19\"> </span>le <span class=\"_ _12\"></span>societ\u00e0 <span class=\"_ _19\"></span>su <span class=\"_ _12\"></span>cui <span class=\"_ _19\"> </span>il <span class=\"_ _12\"></span>Gruppo <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _12\"></span>esposto <span class=\"_ _19\"> </span>a rendimenti <span class=\"_ _14\"></span>variabili, <span class=\"_ _14\"></span>o <span class=\"_ _15\"></span>detiene <span class=\"_ _14\"></span>diritti <span class=\"_ _15\"></span>su <span class=\"_ _14\"></span>tali <span class=\"_ _15\"></span>rendimenti, <span class=\"_ _14\"></span>derivanti <span class=\"_ _15\"></span>dal <span class=\"_ _14\"></span>proprio <span class=\"_ _14\"></span>rapporto <span class=\"_ _15\"></span>con <span class=\"_ _14\"></span>le stesse <span class=\"_ _12\"></span>e <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>contempo <span class=\"_ _3\"></span>ha <span class=\"_ _12\"></span>la <span class=\"_ _3\"></span>capacit\u00e0 <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span>incidere <span class=\"_ _3\"></span>su <span class=\"_ _12\"></span>tali <span class=\"_ _3\"></span>rendimenti <span class=\"_ _3\"></span>esercitando <span class=\"_ _3\"></span>il <span class=\"_ _12\"></span>proprio potere <span class=\"_ _19\"> </span>su <span class=\"_ _12\"> </span>tali <span class=\"_ _19\"> </span>entit\u00e0<span class=\"_ _0\"></span>. <span class=\"_ _19\"> </span>Nel<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>valutare <span class=\"_ _12\"> </span>l\u2019esistenza <span class=\"_ _12\"> </span>del <span class=\"_ _19\"> </span>controllo <span class=\"_ _12\"> </span>si <span class=\"_ _19\"> </span>prendono <span class=\"_ _19\"> </span>in <span class=\"_ _12\"> </span>considerazione<span class=\"_ _17\"></span> anche i diritti di vo<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o potenzi<span class=\"_ _17\"></span>ali.<span class=\"fs5\"> </span>Le <span class=\"_ _17\"></span>societ\u00e0 <span class=\"_ _17\"></span>controllate <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>consolidate <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>partire <span class=\"_ _17\"></span>dalla <span class=\"_ _17\"></span>data i<span class=\"_ _17\"></span>n cui<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>si <span class=\"_ _0\"></span>assume<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>il con<span class=\"_ _17\"></span>tr<span class=\"_ _6\"></span>ollo fino al momento in <span class=\"_ _17\"></span>cui t<span class=\"_ _6\"></span>ale cont<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ollo cessa<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di esistere.  I <span class=\"_ _15\"></span>bilanci <span class=\"_ _15\"></span>ogge<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>to <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>con<span class=\"_ _0\"></span>solida<span class=\"_ _0\"></span>mento <span class=\"_ _15\"></span>sono <span class=\"_ _14\"></span>redatti <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>31 <span class=\"_ _15\"></span>dice<span class=\"_ _0\"></span>mbre, <span class=\"_ _15\"></span>ovvero <span class=\"_ _14\"></span>alla <span class=\"_ _15\"></span>data <span class=\"_ _15\"></span>di riferimento <span class=\"_ _17\"></span>del Bilancio c<span class=\"_ _17\"></span>onsolidato, e son<span class=\"_ _0\"></span>o gene<span class=\"_ _0\"></span>ralmente quel<span class=\"_ _0\"></span>li apposi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>amen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e predi<span class=\"_ _17\"></span>sposti e approvati <span class=\"_ _3\"></span>dagli <span class=\"_ _3\"></span>Organi <span class=\"_ _3\"></span>Amministrativi<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>singole <span class=\"_ _3\"></span>societ\u00e0, <span class=\"_ _3\"></span>opportunamente <span class=\"_ _3\"></span>rettificati, <span class=\"_ _3\"></span>ove necessario, per uni<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>ormarl<span class=\"_ _0\"></span>i ai principi contabil<span class=\"_ _0\"></span>i della Capogruppo<span class=\"_ _0\"></span>.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "Interessenze in accordi a controllo congiunt<span class=\"_ _0\"></span>o  Un <span class=\"_ _12\"></span>accordo <span class=\"_ _3\"></span>a <span class=\"_ _12\"></span>controllo <span class=\"_ _3\"></span>congiunto <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>accordo <span class=\"_ _3\"></span>attraverso <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>quale <span class=\"_ _3\"></span>due <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>pi\u00f9 <span class=\"_ _3\"></span>parti condividono <span class=\"_ _6\"></span>contrattualmente <span class=\"_ _14\"></span>il <span class=\"_ _6\"></span>controllo <span class=\"_ _14\"></span>su <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>un <span class=\"_ _14\"></span>\u201caccordo\u201d <span class=\"_ _14\"></span>(arrangement)<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>ossia <span class=\"_ _14\"></span>quando <span class=\"_ _6\"></span>le decisioni <span class=\"_ _14\"></span>concernenti <span class=\"_ _14\"></span>le <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _14\"></span>rilevanti <span class=\"_ _14\"></span>a <span class=\"_ _15\"></span>questo<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>correlate <span class=\"_ _14\"></span>richiedono <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>consenso <span class=\"_ _15\"></span>unanime delle parti. Per<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>ci\u00f2 che c<span class=\"_ _0\"></span>oncerne la modali<span class=\"_ _0\"></span>t\u00e0 di val<span class=\"_ _0\"></span>utazione e di rappresen<span class=\"_ _0\"></span>tazione in bil<span class=\"_ _0\"></span>ancio, l\u2019IFRS 11 prevede<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>modali<span class=\"_ _0\"></span>t\u00e0 differenti per: <span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _18\"> </span><span class=\"fc0\">Joint Operations <span class=\"_ _6\"></span>(JO): un <span class=\"_ _6\"></span>accordo <span class=\"_ _6\"></span>a controllo <span class=\"_ _6\"></span>congiunto <span class=\"_ _6\"></span>nel quale <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>parti che <span class=\"_ _6\"></span>detengono </span></span>il <span class=\"_ _1f\"> </span>controllo <span class=\"_ _1f\"> </span>congiunto <span class=\"_ _19\"> </span>hanno <span class=\"_ _1f\"> </span>diritti <span class=\"_ _1f\"> </span>sulle <span class=\"_ _19\"> </span>attivit\u00e0 <span class=\"_ _1f\"> </span>e <span class=\"_ _1f\"> </span>obbligazioni <span class=\"_ _19\"> </span>per <span class=\"_ _21\"> </span>le <span class=\"_ _1f\"> </span>passivit\u00e0 <span class=\"_ _19\"> </span>relative all\u2019accordo. <span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _18\"> </span><span class=\"fc0\">Joint <span class=\"_ _6\"></span>Ventures <span class=\"_ _6\"></span>(JV): <span class=\"_ _6\"></span>un <span class=\"_ _14\"></span>accordo <span class=\"_ _6\"></span>a <span class=\"_ _14\"></span>controllo <span class=\"_ _6\"></span>congiunto <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>quale <span class=\"_ _14\"></span>le <span class=\"_ _6\"></span>parti <span class=\"_ _14\"></span>che <span class=\"_ _6\"></span>detengono <span class=\"_ _14\"></span>il </span></span>controllo congiunto<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>vanta<span class=\"_ _0\"></span>no diritti sulle at<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ivit\u00e0 nette del<span class=\"_ _17\"></span>l\u2019accordo. <span class=\"ff1\"> </span>La <span class=\"_ _6\"></span>formulazione <span class=\"_ _6\"></span>dell\u2019IFRS <span class=\"_ _6\"></span>11 <span class=\"_ _14\"></span>in <span class=\"_ _6\"></span>merito <span class=\"_ _14\"></span>alla <span class=\"_ _6\"></span>distinzione <span class=\"_ _6\"></span>tra <span class=\"_ _14\"></span>JO <span class=\"_ _6\"></span>e <span class=\"_ _14\"></span>JV <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _6\"></span>dunque <span class=\"_ _6\"></span>basata sui diritti e le obbligazi<span class=\"_ _0\"></span>oni derivanti ai co-<span class=\"ff7\">venturer in relazion<span class=\"_ _0\"></span>e alla partecipazi<span class=\"_ _17\"></span>one all\u2019accordo </span>congiunto, ossia sull<span class=\"_ _17\"></span>a sostanza del rapporto e no<span class=\"_ _17\"></span>n sulla forma giuridica dello stesso. <span class=\"_ _0\"></span> Per ci\u00f2 che<span class=\"_ _0\"></span> concerne<span class=\"_ _17\"></span> la rappresentazione <span class=\"_ _17\"></span>nel bilanci<span class=\"_ _0\"></span>o consolida<span class=\"_ _0\"></span>to delle <span class=\"_ _0\"></span>JV, l\u2019IFRS <span class=\"_ _17\"></span>11 prevede <span class=\"_ _6\"></span>come <span class=\"_ _14\"></span>unico <span class=\"_ _6\"></span>criterio <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>consolidamento <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>m<span class=\"_ _6\"></span>etodo <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span>Patrimonio <span class=\"_ _6\"></span>netto, <span class=\"_ _6\"></span>descritto <span class=\"_ _14\"></span>nel seguito.  Per <span class=\"_ _14\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>attiene <span class=\"_ _14\"></span>le <span class=\"_ _6\"></span>JO <span class=\"_ _14\"></span>poich\u00e9<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>i <span class=\"_ _14\"></span>soggetti <span class=\"_ _6\"></span>che <span class=\"_ _14\"></span>partecipano<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>all\u2019<span class=\"_ _0\"></span>accordo <span class=\"_ _6\"></span>condividono <span class=\"_ _6\"></span>i diritti <span class=\"_ _6\"></span>sulle <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>assumono <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>obbligazioni <span class=\"_ _6\"></span>sulle <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _6\"></span>legate <span class=\"_ _6\"></span>all\u2019accordo, <span class=\"_ _6\"></span>l\u2019IFRS<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>11 dispone che <span class=\"_ _17\"></span>ogni joint op<span class=\"_ _17\"></span>erator deve <span class=\"_ _17\"></span>riconoscere ne<span class=\"_ _0\"></span>l proprio<span class=\"_ _0\"></span> bilanci<span class=\"_ _0\"></span>o il val<span class=\"_ _17\"></span>ore pro quota<span class=\"_ _17\"></span> delle attivit\u00e0, passivit\u00e0<span class=\"_ _17\"></span>, costi e ricavi della relativa <span class=\"_ _0\"></span>JO.<span class=\"_ _82\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "Interessenze in accordi a controllo congiunt<span class=\"_ _0\"></span>o  Un <span class=\"_ _12\"></span>accordo <span class=\"_ _3\"></span>a <span class=\"_ _12\"></span>controllo <span class=\"_ _3\"></span>congiunto <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>accordo <span class=\"_ _3\"></span>attraverso <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>quale <span class=\"_ _3\"></span>due <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>pi\u00f9 <span class=\"_ _3\"></span>parti condividono <span class=\"_ _6\"></span>contrattualmente <span class=\"_ _14\"></span>il <span class=\"_ _6\"></span>controllo <span class=\"_ _14\"></span>su <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>un <span class=\"_ _14\"></span>\u201caccordo\u201d <span class=\"_ _14\"></span>(arrangement)<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>ossia <span class=\"_ _14\"></span>quando <span class=\"_ _6\"></span>le decisioni <span class=\"_ _14\"></span>concernenti <span class=\"_ _14\"></span>le <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _14\"></span>rilevanti <span class=\"_ _14\"></span>a <span class=\"_ _15\"></span>questo<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>correlate <span class=\"_ _14\"></span>richiedono <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>consenso <span class=\"_ _15\"></span>unanime delle parti. Per<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>ci\u00f2 che c<span class=\"_ _0\"></span>oncerne la modali<span class=\"_ _0\"></span>t\u00e0 di val<span class=\"_ _0\"></span>utazione e di rappresen<span class=\"_ _0\"></span>tazione in bil<span class=\"_ _0\"></span>ancio, l\u2019IFRS 11 prevede<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>modali<span class=\"_ _0\"></span>t\u00e0 differenti per: <span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _18\"> </span><span class=\"fc0\">Joint Operations <span class=\"_ _6\"></span>(JO): un <span class=\"_ _6\"></span>accordo <span class=\"_ _6\"></span>a controllo <span class=\"_ _6\"></span>congiunto <span class=\"_ _6\"></span>nel quale <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>parti che <span class=\"_ _6\"></span>detengono </span></span>il <span class=\"_ _1f\"> </span>controllo <span class=\"_ _1f\"> </span>congiunto <span class=\"_ _19\"> </span>hanno <span class=\"_ _1f\"> </span>diritti <span class=\"_ _1f\"> </span>sulle <span class=\"_ _19\"> </span>attivit\u00e0 <span class=\"_ _1f\"> </span>e <span class=\"_ _1f\"> </span>obbligazioni <span class=\"_ _19\"> </span>per <span class=\"_ _21\"> </span>le <span class=\"_ _1f\"> </span>passivit\u00e0 <span class=\"_ _19\"> </span>relative all\u2019accordo. <span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _18\"> </span><span class=\"fc0\">Joint <span class=\"_ _6\"></span>Ventures <span class=\"_ _6\"></span>(JV): <span class=\"_ _6\"></span>un <span class=\"_ _14\"></span>accordo <span class=\"_ _6\"></span>a <span class=\"_ _14\"></span>controllo <span class=\"_ _6\"></span>congiunto <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>quale <span class=\"_ _14\"></span>le <span class=\"_ _6\"></span>parti <span class=\"_ _14\"></span>che <span class=\"_ _6\"></span>detengono <span class=\"_ _14\"></span>il </span></span>controllo congiunto<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>vanta<span class=\"_ _0\"></span>no diritti sulle at<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ivit\u00e0 nette del<span class=\"_ _17\"></span>l\u2019accordo. <span class=\"ff1\"> </span>La <span class=\"_ _6\"></span>formulazione <span class=\"_ _6\"></span>dell\u2019IFRS <span class=\"_ _6\"></span>11 <span class=\"_ _14\"></span>in <span class=\"_ _6\"></span>merito <span class=\"_ _14\"></span>alla <span class=\"_ _6\"></span>distinzione <span class=\"_ _6\"></span>tra <span class=\"_ _14\"></span>JO <span class=\"_ _6\"></span>e <span class=\"_ _14\"></span>JV <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _6\"></span>dunque <span class=\"_ _6\"></span>basata sui diritti e le obbligazi<span class=\"_ _0\"></span>oni derivanti ai co-<span class=\"ff7\">venturer in relazion<span class=\"_ _0\"></span>e alla partecipazi<span class=\"_ _17\"></span>one all\u2019accordo </span>congiunto, ossia sull<span class=\"_ _17\"></span>a sostanza del rapporto e no<span class=\"_ _17\"></span>n sulla forma giuridica dello stesso. <span class=\"_ _0\"></span> Per ci\u00f2 che<span class=\"_ _0\"></span> concerne<span class=\"_ _17\"></span> la rappresentazione <span class=\"_ _17\"></span>nel bilanci<span class=\"_ _0\"></span>o consolida<span class=\"_ _0\"></span>to delle <span class=\"_ _0\"></span>JV, l\u2019IFRS <span class=\"_ _17\"></span>11 prevede <span class=\"_ _6\"></span>come <span class=\"_ _14\"></span>unico <span class=\"_ _6\"></span>criterio <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>consolidamento <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>m<span class=\"_ _6\"></span>etodo <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span>Patrimonio <span class=\"_ _6\"></span>netto, <span class=\"_ _6\"></span>descritto <span class=\"_ _14\"></span>nel seguito.  Per <span class=\"_ _14\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>attiene <span class=\"_ _14\"></span>le <span class=\"_ _6\"></span>JO <span class=\"_ _14\"></span>poich\u00e9<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>i <span class=\"_ _14\"></span>soggetti <span class=\"_ _6\"></span>che <span class=\"_ _14\"></span>partecipano<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>all\u2019<span class=\"_ _0\"></span>accordo <span class=\"_ _6\"></span>condividono <span class=\"_ _6\"></span>i diritti <span class=\"_ _6\"></span>sulle <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>assumono <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>obbligazioni <span class=\"_ _6\"></span>sulle <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _6\"></span>legate <span class=\"_ _6\"></span>all\u2019accordo, <span class=\"_ _6\"></span>l\u2019IFRS<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>11 dispone che <span class=\"_ _17\"></span>ogni joint op<span class=\"_ _17\"></span>erator deve <span class=\"_ _17\"></span>riconoscere ne<span class=\"_ _0\"></span>l proprio<span class=\"_ _0\"></span> bilanci<span class=\"_ _0\"></span>o il val<span class=\"_ _17\"></span>ore pro quota<span class=\"_ _17\"></span> delle attivit\u00e0, passivit\u00e0<span class=\"_ _17\"></span>, costi e ricavi della relativa <span class=\"_ _0\"></span>JO.<span class=\"_ _82\"> </span>Partecipazioni e<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>titoli n<span class=\"_ _17\"></span>on correnti Le <span class=\"_ _14\"></span>partecipazioni <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>imprese <span class=\"_ _14\"></span>diverse <span class=\"_ _14\"></span>da <span class=\"_ _14\"></span>quelle <span class=\"_ _14\"></span>cont<span class=\"_ _6\"></span>rollate, <span class=\"_ _14\"></span>collegate <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span><span class=\"ff6\">joint <span class=\"_ _14\"></span>venture</span><span class=\"ls2\">, </span>per <span class=\"_ _16\"></span>cui <span class=\"_ _16\"></span>si <span class=\"_ _16\"></span>rimanda <span class=\"_ _6d\"></span>all\u2019area <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>consolidamento <span class=\"_ _6d\"></span>(generalmente <span class=\"_ _16\"></span>con <span class=\"_ _6d\"></span>una <span class=\"_ _16\"></span>percentuale <span class=\"_ _6d\"></span>di <span class=\"_ _17\"></span>possess<span class=\"_ _17\"></span>o inferiore <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>20%) <span class=\"_ _15\"></span>sono <span class=\"_ _3\"></span>iscritte,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _15\"></span>momento <span class=\"_ _15\"></span>dell\u2019acquisto, <span class=\"_ _15\"></span>nella <span class=\"_ _15\"></span>voce <span class=\"_ _15\"></span>\u201cPartecipazioni<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _15\"></span>titoli non <span class=\"_ _1f\"> </span>correnti\u201d <span class=\"_ _1f\"> </span>inizialmente <span class=\"_ _1f\"> </span>al <span class=\"_ _1f\"> </span>costo, <span class=\"_ _21\"> </span>rilevato <span class=\"_ _1f\"> </span>alla <span class=\"_ _1f\"> </span>data <span class=\"_ _1f\"> </span>di <span class=\"_ _21\"> </span>effettuazione <span class=\"_ _21\"> </span>dell\u2019<span class=\"_ _17\"></span>operazione, <span class=\"_ _21\"> </span>in quanto <span class=\"_ _19\"> </span>rappresentativo<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span><span class=\"ff6\">fair <span class=\"_ _19\"> </span>value</span>, <span class=\"_ _1f\"> </span>compren<span class=\"_ _17\"></span>sivo <span class=\"_ _1f\"> </span>dei <span class=\"_ _19\"> </span>costi <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>transazione <span class=\"_ _19\"></span>direttamen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e attribuibil<span class=\"_ _0\"></span>i alla relativa transazi<span class=\"_ _0\"></span>one. Successivamen<span class=\"_ _0\"></span>te <span class=\"_ _3\"></span>alla <span class=\"_ _15\"></span>contabilizzazione <span class=\"_ _15\"></span>iniziale, <span class=\"_ _15\"></span>tali <span class=\"_ _3\"></span>partecipazioni<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>sono <span class=\"_ _15\"></span>valutate <span class=\"_ _3\"></span>al fair <span class=\"_ _4\"> </span>value<span class=\"ff1\"> <span class=\"_ _5\"> </span>con <span class=\"_ _4\"> </span>imputazion<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>degli <span class=\"_ _5\"> </span>effetti <span class=\"_ _4\"> </span>nelle <span class=\"_ _4\"> </span>Altre <span class=\"_ _5\"> </span>componenti <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>Conto <span class=\"_ _5\"> </span>Economico<span class=\"_ _17\"></span> </span>Complessivo <span class=\"ff7\">in ossequi<span class=\"_ _17\"></span>o all\u2019IFRS 9. <span class=\"ff1\"> </span></span>Tali <span class=\"_ _6\"></span>partecipazioni, <span class=\"_ _6\"></span>non <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>controllo <span class=\"_ _14\"></span>n\u00e9 <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>collegamento, <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>non <span class=\"_ _14\"></span>s<span class=\"_ _6\"></span><span class=\"ls1\">ono</span> <span class=\"_ _6\"></span>quotate <span class=\"_ _6\"></span>in <span class=\"_ _14\"></span>un mercato <span class=\"_ _12\"> </span>attivo<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>e <span class=\"_ _12\"> </span>per <span class=\"_ _12\"> </span>le <span class=\"_ _12\"> </span>quali <span class=\"_ _12\"> </span>l\u2019impiego <span class=\"_ _12\"></span>di <span class=\"_ _12\"> </span>un <span class=\"_ _12\"> </span>opportuno <span class=\"_ _3\"></span>modello <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>valutazione <span class=\"_ _12\"> </span>non <span class=\"_ _12\"> </span>risulti attendibile sono valu<span class=\"_ _17\"></span>tate, comunque, al cos<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o. Ai <span class=\"_ _17\"></span>fini <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>bilancio <span class=\"_ _16\"></span>d\u2019esercizio, <span class=\"_ _17\"></span>l<span class=\"ff1\">e <span class=\"_ _17\"></span>partecipazioni <span class=\"_ _16\"></span>in <span class=\"_ _17\"></span>imprese <span class=\"_ _17\"></span>controllate<span class=\"_ _17\"></span> e <span class=\"_ _16\"></span>collegate <span class=\"_ _16\"></span>sono </span>sottoposte, in<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>presenza <span class=\"_ _17\"></span>di <span class=\"_ _6\"></span>indicatori di<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>impairmen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>, a verifica<span class=\"_ _17\"></span> circa eventuali<span class=\"_ _0\"></span> perdite di valore<span class=\"_ _17\"></span> mediante il confron<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o con il relativo val<span class=\"_ _0\"></span>ore recuperabi<span class=\"_ _0\"></span>le rappresentato dal<span class=\"_ _0\"></span> maggiore tra<span class=\"_ _0\"></span> il fair value, al<span class=\"_ _17\"></span> netto dei<span class=\"_ _17\"></span> costi di<span class=\"_ _0\"></span> vendita<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>valore d\u2019<span class=\"_ _17\"></span>uso<span class=\"ff1\">, determinati<span class=\"_ _17\"></span> anche sulla <span class=\"_ _17\"></span>base dei <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ispe<span class=\"_ _0\"></span>ttivi </span>patrimoni netti inclusi<span class=\"_ _17\"></span>vi di eventuali plusvalori inespressi<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span> Qualora esistano evi<span class=\"_ _0\"></span>denze che tali<span class=\"_ _17\"></span> partecipazioni abbi<span class=\"_ _0\"></span>ano sub<span class=\"_ _0\"></span>ito una perdi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a di valor<span class=\"_ _17\"></span>e, <span class=\"_ _6\"></span>la s<span class=\"_ _0\"></span>tessa \u00e8 rileva<span class=\"_ _0\"></span>ta nel conto e<span class=\"_ _17\"></span>conomico come svalutazione.<span class=\"_ _17\"></span> Qualora <span class=\"_ _12\"></span>vengano <span class=\"_ _12\"></span>meno <span class=\"_ _19\"></span>le <span class=\"_ _12\"></span>cause <span class=\"_ _12\"></span>che <span class=\"_ _19\"> </span>hanno <span class=\"_ _12\"></span>indotto <span class=\"_ _12\"></span>la <span class=\"_ _19\"> </span>svalutazion<span class=\"_ _0\"></span>e <span class=\"_ _19\"></span>\u00e8 <span class=\"_ _12\"></span>necessario ripristinare <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>fino <span class=\"_ _12\"></span>alla <span class=\"_ _3\"></span>concorrenza, <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>massimo, <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>costo <span class=\"_ _12\"></span>originar<span class=\"_ _17\"></span>io. <span class=\"_ _19\"> </span>Tale <span class=\"_ _3\"></span>ripristino<span class=\"_ _17\"></span> viene iscritto a conto<span class=\"_ _17\"></span> economico. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-478": {
   "value": "Societ\u00e0 collegate  Le <span class=\"_ _21\"> </span>societ\u00e0 <span class=\"_ _1f\"> </span>collegate, <span class=\"_ _21\"> </span>sono <span class=\"_ _1f\"> </span>le <span class=\"_ _21\"> </span>imprese <span class=\"_ _21\"> </span>nelle <span class=\"_ _1f\"> </span>quali <span class=\"_ _21\"> </span>il <span class=\"_ _1f\"> </span>G<span class=\"_ _6\"></span>ruppo <span class=\"_ _1f\"> </span>esercita <span class=\"_ _21\"> </span>un\u2019influenza notevole, <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>si presu<span class=\"_ _0\"></span>me <span class=\"_ _17\"></span>sussistere <span class=\"_ _17\"></span>quando l<span class=\"_ _17\"></span>a par<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ecipazione <span class=\"_ _16\"></span>\u00e8 compresa<span class=\"_ _17\"></span> tra <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>20% e <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>50% dei diritti di voto<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span>  Le <span class=\"_ _17\"></span>partecipazioni <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>societ\u00e0 <span class=\"_ _0\"></span>collegate<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>sono valu<span class=\"_ _17\"></span>tate con <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>metodo <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>patrimonio <span class=\"_ _17\"></span>netto e sono inizialmente<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>iscritte al co<span class=\"_ _17\"></span>st<span class=\"_ _6\"></span>o di acquisto<span class=\"_ _17\"></span>. <span class=\"_ _6\"></span> Il metodo del pat<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>imonio ne<span class=\"_ _0\"></span>tto \u00e8 di seguito des<span class=\"_ _17\"></span>cr<span class=\"_ _6\"></span>itto:  \u2022<span class=\"ff1\"> <span class=\"_ _18\"> </span><span class=\"fc0\">il <span class=\"_ _14\"></span>valore <span class=\"_ _15\"></span>contabile <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>tali <span class=\"_ _14\"></span>partecipazioni <span class=\"_ _15\"></span>risulta <span class=\"_ _14\"></span>allineato <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>patri<span class=\"_ _0\"></span>monio <span class=\"_ _15\"></span>netto <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>comprende </span></span>l\u2019iscrizion<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>dei <span class=\"_ _1c\"> </span>maggiori <span class=\"_ _4\"> </span>valori <span class=\"_ _1c\"> </span>attribuiti <span class=\"_ _1c\"> </span>alle <span class=\"_ _4\"> </span>attivi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0 <span class=\"_ _4\"> </span>e <span class=\"_ _1c\"> </span>alle <span class=\"_ _4\"> </span>passivi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0 <span class=\"_ _1c\"> </span>e <span class=\"_ _4\"> </span>dell\u2019eventual<span class=\"_ _0\"></span>e avviamento indi<span class=\"_ _0\"></span>viduati al momento<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dell\u2019acq<span class=\"_ _0\"></span>uisizione; <span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _18\"> </span><span class=\"ff7 fc0\">gli <span class=\"_ _17\"></span>utili o le <span class=\"_ _17\"></span>perdite di<span class=\"_ _17\"></span> pertinenza de<span class=\"_ _0\"></span>l G<span class=\"_ _0\"></span>ruppo son<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>contabilizzati dalla <span class=\"_ _17\"></span>data i<span class=\"_ _0\"></span>n cui<span class=\"_ _0\"></span> l\u2019influen<span class=\"_ _0\"></span>za </span></span>notevole, o<span class=\"_ _17\"></span> il <span class=\"_ _17\"></span>controllo cong<span class=\"_ _0\"></span>iunto, ha <span class=\"_ _17\"></span>avuto <span class=\"_ _17\"></span>inizio e <span class=\"_ _17\"></span>fino alla <span class=\"_ _17\"></span>data in <span class=\"_ _17\"></span>cui l<span class=\"_ _17\"></span>\u2019influenza notevole,<span class=\"_ _17\"></span> o il controllo congiunto<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> cessa; nel caso<span class=\"_ _0\"></span> in cui, per effetto delle perdite<span class=\"_ _17\"></span>, <span class=\"_ _6\"></span>la societ\u00e0 valuta<span class=\"_ _17\"></span>ta con <span class=\"_ _15\"></span>il <span class=\"_ _3\"></span>metodo <span class=\"_ _3\"></span>in <span class=\"_ _15\"></span>oggetto <span class=\"_ _3\"></span>evidenzi <span class=\"_ _15\"></span>un <span class=\"_ _3\"></span>patrimonio <span class=\"_ _15\"></span>netto <span class=\"_ _15\"></span>negativo, <span class=\"_ _3\"></span>il <span class=\"_ _15\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _15\"></span>carico <span class=\"_ _3\"></span>della partecipazione <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _12\"> </span>annullato <span class=\"_ _12\"> </span>e <span class=\"_ _3\"></span>l\u2019eventuale <span class=\"_ _12\"> </span>eccedenza <span class=\"_ _3\"></span>di <span class=\"_ _12\"> </span>pertinenza <span class=\"_ _12\"> </span>del <span class=\"_ _3\"></span>Gruppo, <span class=\"_ _12\"> </span>laddove questo ultimo si <span class=\"_ _6\"></span>sia impegnato ad adempiere <span class=\"_ _6\"></span><span class=\"ff7\">a <span class=\"_ _6\"></span>obbl<span class=\"_ _0\"></span>igazioni legali o <span class=\"_ _6\"></span>implicite dell\u2019impresa </span>partecipata, <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>comunque <span class=\"_ _17\"></span>a cop<span class=\"_ _17\"></span>rirne l<span class=\"_ _0\"></span>e <span class=\"_ _17\"></span>perdite, <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>rilevata <span class=\"_ _0\"></span>in <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>apposito <span class=\"_ _17\"></span>fondo; <span class=\"_ _17\"></span>le va<span class=\"_ _17\"></span>riazioni patrimoniali <span class=\"_ _14\"></span>delle <span class=\"_ _15\"></span>societ\u00e0 <span class=\"_ _15\"></span>valutate <span class=\"_ _14\"></span>con <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>metodo <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>patrimonio <span class=\"_ _14\"></span>netto <span class=\"_ _15\"></span>non <span class=\"_ _15\"></span>rappresen<span class=\"_ _0\"></span>tate dal <span class=\"_ _0\"></span>risultato <span class=\"_ _17\"></span>di conto<span class=\"_ _17\"></span> economico <span class=\"_ _17\"></span>sono con<span class=\"_ _17\"></span>tabilizzate dire<span class=\"_ _17\"></span>ttamente a <span class=\"_ _16\"></span>r<span class=\"_ _6\"></span>ettifica<span class=\"_ _17\"></span> delle <span class=\"_ _17\"></span>riserve <span class=\"_ _0\"></span>di patrimonio net<span class=\"_ _0\"></span>to;  \u2022<span class=\"ff1\"> <span class=\"_ _18\"> </span><span class=\"fc0\">gli utili <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>le <span class=\"_ _14\"></span>perdite <span class=\"_ _6\"></span>significative<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>realizzate <span class=\"_ _6\"></span>generate <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>operazioni poste <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>essere <span class=\"_ _6\"></span>tra </span></span>la <span class=\"_ _14\"></span>Capogruppo/societ\u00e0 <span class=\"_ _14\"></span>controllate <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>la <span class=\"_ _14\"></span>partecipata <span class=\"_ _14\"></span>valutata <span class=\"_ _14\"></span>con <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>metodo <span class=\"_ _14\"></span>del <span class=\"_ _15\"></span>patrimonio netto sono eliminate in funzione del valore dell<span class=\"_ _17\"></span>a <span class=\"_ _6\"></span>quota di partecipazione<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>del Gruppo nella partecipata <span class=\"_ _14\"></span>stessa; <span class=\"_ _14\"></span>le <span class=\"_ _14\"></span>perdite <span class=\"_ _14\"></span>non <span class=\"_ _14\"></span>realizzate <span class=\"_ _14\"></span>sono <span class=\"_ _14\"></span>eliminate, <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>eccezione <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>caso <span class=\"_ _15\"></span>in <span class=\"_ _14\"></span>cui esse siano rappresen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ative di ridu<span class=\"_ _0\"></span>zione di valore.<span class=\"_ _17\"></span> <span class=\"_ _6\"></span> Partecipazioni e<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>titoli n<span class=\"_ _17\"></span>on correnti Le <span class=\"_ _14\"></span>partecipazioni <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>imprese <span class=\"_ _14\"></span>diverse <span class=\"_ _14\"></span>da <span class=\"_ _14\"></span>quelle <span class=\"_ _14\"></span>cont<span class=\"_ _6\"></span>rollate, <span class=\"_ _14\"></span>collegate <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span><span class=\"ff6\">joint <span class=\"_ _14\"></span>venture</span><span class=\"ls2\">, </span>per <span class=\"_ _16\"></span>cui <span class=\"_ _16\"></span>si <span class=\"_ _16\"></span>rimanda <span class=\"_ _6d\"></span>all\u2019area <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>consolidamento <span class=\"_ _6d\"></span>(generalmente <span class=\"_ _16\"></span>con <span class=\"_ _6d\"></span>una <span class=\"_ _16\"></span>percentuale <span class=\"_ _6d\"></span>di <span class=\"_ _17\"></span>possess<span class=\"_ _17\"></span>o inferiore <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>20%) <span class=\"_ _15\"></span>sono <span class=\"_ _3\"></span>iscritte,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _15\"></span>momento <span class=\"_ _15\"></span>dell\u2019acquisto, <span class=\"_ _15\"></span>nella <span class=\"_ _15\"></span>voce <span class=\"_ _15\"></span>\u201cPartecipazioni<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _15\"></span>titoli non <span class=\"_ _1f\"> </span>correnti\u201d <span class=\"_ _1f\"> </span>inizialmente <span class=\"_ _1f\"> </span>al <span class=\"_ _1f\"> </span>costo, <span class=\"_ _21\"> </span>rilevato <span class=\"_ _1f\"> </span>alla <span class=\"_ _1f\"> </span>data <span class=\"_ _1f\"> </span>di <span class=\"_ _21\"> </span>effettuazione <span class=\"_ _21\"> </span>dell\u2019<span class=\"_ _17\"></span>operazione, <span class=\"_ _21\"> </span>in quanto <span class=\"_ _19\"> </span>rappresentativo<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span><span class=\"ff6\">fair <span class=\"_ _19\"> </span>value</span>, <span class=\"_ _1f\"> </span>compren<span class=\"_ _17\"></span>sivo <span class=\"_ _1f\"> </span>dei <span class=\"_ _19\"> </span>costi <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>transazione <span class=\"_ _19\"></span>direttamen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e attribuibil<span class=\"_ _0\"></span>i alla relativa transazi<span class=\"_ _0\"></span>one. Successivamen<span class=\"_ _0\"></span>te <span class=\"_ _3\"></span>alla <span class=\"_ _15\"></span>contabilizzazione <span class=\"_ _15\"></span>iniziale, <span class=\"_ _15\"></span>tali <span class=\"_ _3\"></span>partecipazioni<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>sono <span class=\"_ _15\"></span>valutate <span class=\"_ _3\"></span>al fair <span class=\"_ _4\"> </span>value<span class=\"ff1\"> <span class=\"_ _5\"> </span>con <span class=\"_ _4\"> </span>imputazion<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>degli <span class=\"_ _5\"> </span>effetti <span class=\"_ _4\"> </span>nelle <span class=\"_ _4\"> </span>Altre <span class=\"_ _5\"> </span>componenti <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>Conto <span class=\"_ _5\"> </span>Economico<span class=\"_ _17\"></span> </span>Complessivo <span class=\"ff7\">in ossequi<span class=\"_ _17\"></span>o all\u2019IFRS 9. <span class=\"ff1\"> </span></span>Tali <span class=\"_ _6\"></span>partecipazioni, <span class=\"_ _6\"></span>non <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>controllo <span class=\"_ _14\"></span>n\u00e9 <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>collegamento, <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>non <span class=\"_ _14\"></span>s<span class=\"_ _6\"></span><span class=\"ls1\">ono</span> <span class=\"_ _6\"></span>quotate <span class=\"_ _6\"></span>in <span class=\"_ _14\"></span>un mercato <span class=\"_ _12\"> </span>attivo<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>e <span class=\"_ _12\"> </span>per <span class=\"_ _12\"> </span>le <span class=\"_ _12\"> </span>quali <span class=\"_ _12\"> </span>l\u2019impiego <span class=\"_ _12\"></span>di <span class=\"_ _12\"> </span>un <span class=\"_ _12\"> </span>opportuno <span class=\"_ _3\"></span>modello <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>valutazione <span class=\"_ _12\"> </span>non <span class=\"_ _12\"> </span>risulti attendibile sono valu<span class=\"_ _17\"></span>tate, comunque, al cos<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o. Ai <span class=\"_ _17\"></span>fini <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>bilancio <span class=\"_ _16\"></span>d\u2019esercizio, <span class=\"_ _17\"></span>l<span class=\"ff1\">e <span class=\"_ _17\"></span>partecipazioni <span class=\"_ _16\"></span>in <span class=\"_ _17\"></span>imprese <span class=\"_ _17\"></span>controllate<span class=\"_ _17\"></span> e <span class=\"_ _16\"></span>collegate <span class=\"_ _16\"></span>sono </span>sottoposte, in<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>presenza <span class=\"_ _17\"></span>di <span class=\"_ _6\"></span>indicatori di<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>impairmen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>, a verifica<span class=\"_ _17\"></span> circa eventuali<span class=\"_ _0\"></span> perdite di valore<span class=\"_ _17\"></span> mediante il confron<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o con il relativo val<span class=\"_ _0\"></span>ore recuperabi<span class=\"_ _0\"></span>le rappresentato dal<span class=\"_ _0\"></span> maggiore tra<span class=\"_ _0\"></span> il fair value, al<span class=\"_ _17\"></span> netto dei<span class=\"_ _17\"></span> costi di<span class=\"_ _0\"></span> vendita<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>valore d\u2019<span class=\"_ _17\"></span>uso<span class=\"ff1\">, determinati<span class=\"_ _17\"></span> anche sulla <span class=\"_ _17\"></span>base dei <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ispe<span class=\"_ _0\"></span>ttivi </span>patrimoni netti inclusi<span class=\"_ _17\"></span>vi di eventuali plusvalori inespressi<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span> Qualora esistano evi<span class=\"_ _0\"></span>denze che tali<span class=\"_ _17\"></span> partecipazioni abbi<span class=\"_ _0\"></span>ano sub<span class=\"_ _0\"></span>ito una perdi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a di valor<span class=\"_ _17\"></span>e, <span class=\"_ _6\"></span>la s<span class=\"_ _0\"></span>tessa \u00e8 rileva<span class=\"_ _0\"></span>ta nel conto e<span class=\"_ _17\"></span>conomico come svalutazione.<span class=\"_ _17\"></span> Qualora <span class=\"_ _12\"></span>vengano <span class=\"_ _12\"></span>meno <span class=\"_ _19\"></span>le <span class=\"_ _12\"></span>cause <span class=\"_ _12\"></span>che <span class=\"_ _19\"> </span>hanno <span class=\"_ _12\"></span>indotto <span class=\"_ _12\"></span>la <span class=\"_ _19\"> </span>svalutazion<span class=\"_ _0\"></span>e <span class=\"_ _19\"></span>\u00e8 <span class=\"_ _12\"></span>necessario ripristinare <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>fino <span class=\"_ _12\"></span>alla <span class=\"_ _3\"></span>concorrenza, <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>massimo, <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>costo <span class=\"_ _12\"></span>originar<span class=\"_ _17\"></span>io. <span class=\"_ _19\"> </span>Tale <span class=\"_ _3\"></span>ripristino<span class=\"_ _17\"></span> viene iscritto a conto<span class=\"_ _17\"></span> economico. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "Societ\u00e0 collegate  Le <span class=\"_ _21\"> </span>societ\u00e0 <span class=\"_ _1f\"> </span>collegate, <span class=\"_ _21\"> </span>sono <span class=\"_ _1f\"> </span>le <span class=\"_ _21\"> </span>imprese <span class=\"_ _21\"> </span>nelle <span class=\"_ _1f\"> </span>quali <span class=\"_ _21\"> </span>il <span class=\"_ _1f\"> </span>G<span class=\"_ _6\"></span>ruppo <span class=\"_ _1f\"> </span>esercita <span class=\"_ _21\"> </span>un\u2019influenza notevole, <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>si presu<span class=\"_ _0\"></span>me <span class=\"_ _17\"></span>sussistere <span class=\"_ _17\"></span>quando l<span class=\"_ _17\"></span>a par<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ecipazione <span class=\"_ _16\"></span>\u00e8 compresa<span class=\"_ _17\"></span> tra <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>20% e <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>50% dei diritti di voto<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span>  Le <span class=\"_ _17\"></span>partecipazioni <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>societ\u00e0 <span class=\"_ _0\"></span>collegate<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>sono valu<span class=\"_ _17\"></span>tate con <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>metodo <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>patrimonio <span class=\"_ _17\"></span>netto e sono inizialmente<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>iscritte al co<span class=\"_ _17\"></span>st<span class=\"_ _6\"></span>o di acquisto<span class=\"_ _17\"></span>. <span class=\"_ _6\"></span> Il metodo del pat<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>imonio ne<span class=\"_ _0\"></span>tto \u00e8 di seguito des<span class=\"_ _17\"></span>cr<span class=\"_ _6\"></span>itto:  \u2022<span class=\"ff1\"> <span class=\"_ _18\"> </span><span class=\"fc0\">il <span class=\"_ _14\"></span>valore <span class=\"_ _15\"></span>contabile <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>tali <span class=\"_ _14\"></span>partecipazioni <span class=\"_ _15\"></span>risulta <span class=\"_ _14\"></span>allineato <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>patri<span class=\"_ _0\"></span>monio <span class=\"_ _15\"></span>netto <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>comprende </span></span>l\u2019iscrizion<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>dei <span class=\"_ _1c\"> </span>maggiori <span class=\"_ _4\"> </span>valori <span class=\"_ _1c\"> </span>attribuiti <span class=\"_ _1c\"> </span>alle <span class=\"_ _4\"> </span>attivi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0 <span class=\"_ _4\"> </span>e <span class=\"_ _1c\"> </span>alle <span class=\"_ _4\"> </span>passivi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0 <span class=\"_ _1c\"> </span>e <span class=\"_ _4\"> </span>dell\u2019eventual<span class=\"_ _0\"></span>e avviamento indi<span class=\"_ _0\"></span>viduati al momento<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dell\u2019acq<span class=\"_ _0\"></span>uisizione; <span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _18\"> </span><span class=\"ff7 fc0\">gli <span class=\"_ _17\"></span>utili o le <span class=\"_ _17\"></span>perdite di<span class=\"_ _17\"></span> pertinenza de<span class=\"_ _0\"></span>l G<span class=\"_ _0\"></span>ruppo son<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>contabilizzati dalla <span class=\"_ _17\"></span>data i<span class=\"_ _0\"></span>n cui<span class=\"_ _0\"></span> l\u2019influen<span class=\"_ _0\"></span>za </span></span>notevole, o<span class=\"_ _17\"></span> il <span class=\"_ _17\"></span>controllo cong<span class=\"_ _0\"></span>iunto, ha <span class=\"_ _17\"></span>avuto <span class=\"_ _17\"></span>inizio e <span class=\"_ _17\"></span>fino alla <span class=\"_ _17\"></span>data in <span class=\"_ _17\"></span>cui l<span class=\"_ _17\"></span>\u2019influenza notevole,<span class=\"_ _17\"></span> o il controllo congiunto<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> cessa; nel caso<span class=\"_ _0\"></span> in cui, per effetto delle perdite<span class=\"_ _17\"></span>, <span class=\"_ _6\"></span>la societ\u00e0 valuta<span class=\"_ _17\"></span>ta con <span class=\"_ _15\"></span>il <span class=\"_ _3\"></span>metodo <span class=\"_ _3\"></span>in <span class=\"_ _15\"></span>oggetto <span class=\"_ _3\"></span>evidenzi <span class=\"_ _15\"></span>un <span class=\"_ _3\"></span>patrimonio <span class=\"_ _15\"></span>netto <span class=\"_ _15\"></span>negativo, <span class=\"_ _3\"></span>il <span class=\"_ _15\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _15\"></span>carico <span class=\"_ _3\"></span>della partecipazione <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _12\"> </span>annullato <span class=\"_ _12\"> </span>e <span class=\"_ _3\"></span>l\u2019eventuale <span class=\"_ _12\"> </span>eccedenza <span class=\"_ _3\"></span>di <span class=\"_ _12\"> </span>pertinenza <span class=\"_ _12\"> </span>del <span class=\"_ _3\"></span>Gruppo, <span class=\"_ _12\"> </span>laddove questo ultimo si <span class=\"_ _6\"></span>sia impegnato ad adempiere <span class=\"_ _6\"></span><span class=\"ff7\">a <span class=\"_ _6\"></span>obbl<span class=\"_ _0\"></span>igazioni legali o <span class=\"_ _6\"></span>implicite dell\u2019impresa </span>partecipata, <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>comunque <span class=\"_ _17\"></span>a cop<span class=\"_ _17\"></span>rirne l<span class=\"_ _0\"></span>e <span class=\"_ _17\"></span>perdite, <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>rilevata <span class=\"_ _0\"></span>in <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>apposito <span class=\"_ _17\"></span>fondo; <span class=\"_ _17\"></span>le va<span class=\"_ _17\"></span>riazioni patrimoniali <span class=\"_ _14\"></span>delle <span class=\"_ _15\"></span>societ\u00e0 <span class=\"_ _15\"></span>valutate <span class=\"_ _14\"></span>con <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>metodo <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>patrimonio <span class=\"_ _14\"></span>netto <span class=\"_ _15\"></span>non <span class=\"_ _15\"></span>rappresen<span class=\"_ _0\"></span>tate dal <span class=\"_ _0\"></span>risultato <span class=\"_ _17\"></span>di conto<span class=\"_ _17\"></span> economico <span class=\"_ _17\"></span>sono con<span class=\"_ _17\"></span>tabilizzate dire<span class=\"_ _17\"></span>ttamente a <span class=\"_ _16\"></span>r<span class=\"_ _6\"></span>ettifica<span class=\"_ _17\"></span> delle <span class=\"_ _17\"></span>riserve <span class=\"_ _0\"></span>di patrimonio net<span class=\"_ _0\"></span>to;  \u2022<span class=\"ff1\"> <span class=\"_ _18\"> </span><span class=\"fc0\">gli utili <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>le <span class=\"_ _14\"></span>perdite <span class=\"_ _6\"></span>significative<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>realizzate <span class=\"_ _6\"></span>generate <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>operazioni poste <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>essere <span class=\"_ _6\"></span>tra </span></span>la <span class=\"_ _14\"></span>Capogruppo/societ\u00e0 <span class=\"_ _14\"></span>controllate <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>la <span class=\"_ _14\"></span>partecipata <span class=\"_ _14\"></span>valutata <span class=\"_ _14\"></span>con <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>metodo <span class=\"_ _14\"></span>del <span class=\"_ _15\"></span>patrimonio netto sono eliminate in funzione del valore dell<span class=\"_ _17\"></span>a <span class=\"_ _6\"></span>quota di partecipazione<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>del Gruppo nella partecipata <span class=\"_ _14\"></span>stessa; <span class=\"_ _14\"></span>le <span class=\"_ _14\"></span>perdite <span class=\"_ _14\"></span>non <span class=\"_ _14\"></span>realizzate <span class=\"_ _14\"></span>sono <span class=\"_ _14\"></span>eliminate, <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>eccezione <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>caso <span class=\"_ _15\"></span>in <span class=\"_ _14\"></span>cui esse siano rappresen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ative di ridu<span class=\"_ _0\"></span>zione di valore.<span class=\"_ _17\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "Criteri di valutazione materiali Attivit\u00e0 imma<span class=\"_ _0\"></span>teriali a vita utile de<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>inita Le <span class=\"_ _15\"></span>attivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _15\"></span>imma<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>eriali <span class=\"_ _14\"></span>sono <span class=\"_ _14\"></span>costituite <span class=\"_ _15\"></span>da <span class=\"_ _14\"></span>elementi <span class=\"_ _14\"></span>non <span class=\"_ _15\"></span>monetari, <span class=\"_ _14\"></span>privi <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>consistenza fisica, <span class=\"_ _14\"></span>chiaramen<span class=\"_ _0\"></span>te <span class=\"_ _14\"></span>identificabi<span class=\"_ _0\"></span>li, <span class=\"_ _14\"></span>controllabili<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>e <span class=\"_ _14\"></span>atti <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>generare <span class=\"_ _14\"></span>benefici<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>economici <span class=\"_ _6\"></span>futuri. <span class=\"_ _14\"></span>Tali elementi <span class=\"_ _1c\"> </span>sono <span class=\"_ _1c\"> </span>rilevati  al <span class=\"_ _4\"> </span>costo, <span class=\"_ _1c\"> </span>comprensivi <span class=\"_ _1c\"> </span>dei <span class=\"_ _1c\"> </span>costi <span class=\"_ _1c\"> </span>accessori <span class=\"_ _1c\"> </span>di <span class=\"_ _1c\"> </span>diretta <span class=\"_ _1c\"> </span>imputazione<span class=\"_ _17\"></span> necessari a rende<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>e le atti<span class=\"_ _0\"></span>vit\u00e0 disponibili<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>all\u2019uso. <span class=\"ff1\"> </span>Per <span class=\"_ _6\"></span>ciascuna <span class=\"_ _14\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>immateriale <span class=\"_ _6\"></span>al <span class=\"_ _14\"></span>momento <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>prima <span class=\"_ _6\"></span>rilevazione <span class=\"_ _6\"></span>viene <span class=\"_ _6\"></span>determinata la <span class=\"_ _12\"> </span>vita <span class=\"_ _19\"> </span>utile. <span class=\"_ _12\"> </span>Nel <span class=\"_ _19\"> </span>caso <span class=\"_ _12\"> </span>che, <span class=\"_ _19\"> </span>sulla <span class=\"_ _12\"> </span>base <span class=\"_ _12\"> </span>di <span class=\"_ _19\"> </span>un\u2019ana<span class=\"_ _17\"></span>lisi <span class=\"_ _19\"> </span>di <span class=\"_ _12\"> </span>tutt<span class=\"_ _6\"></span>i <span class=\"_ _12\"> </span>i <span class=\"_ _19\"> </span>fattori <span class=\"_ _12\"> </span>rilevanti, <span class=\"_ _12\"> </span>non <span class=\"_ _12\"> </span>ci <span class=\"_ _19\"> </span>sia <span class=\"_ _12\"> </span>un prevedibile limite <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>periodo <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>cui <span class=\"_ _6\"></span>ci <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>attende <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>genereranno flus<span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>cassa <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>entrata per il <span class=\"_ _17\"></span>Gruppo, l\u2019attivit\u00e0 <span class=\"_ _17\"></span>immateriale <span class=\"_ _0\"></span>viene conside<span class=\"_ _17\"></span>rata a vi<span class=\"_ _0\"></span>ta utile <span class=\"_ _17\"></span>indefinita. La <span class=\"_ _17\"></span>st<span class=\"_ _6\"></span>ima <span class=\"_ _0\"></span>della vi<span class=\"_ _17\"></span>ta utile <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>riesaminata <span class=\"_ _3\"></span>con <span class=\"_ _12\"></span>periodicit\u00e0 <span class=\"_ _12\"></span>annuale <span class=\"_ _12\"></span>ed <span class=\"_ _12\"></span>eventuali <span class=\"_ _12\"></span>cambiamenti, <span class=\"_ _12\"></span>ladd<span class=\"_ _0\"></span>ove <span class=\"_ _12\"></span>necessari, sono apportati<span class=\"_ _0\"></span> con applicazi<span class=\"_ _0\"></span>one prospettica<span class=\"ls2\">. </span> Le attivit\u00e0 <span class=\"_ _6\"></span>immateri<span class=\"_ _0\"></span>ali sono <span class=\"_ _6\"></span>eliminate<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>bilancio al momento <span class=\"_ _6\"></span>della vendita o quando non <span class=\"_ _1f\"> </span>sussistono <span class=\"_ _1f\"> </span>benefici <span class=\"_ _19\"> </span>economici <span class=\"_ _1f\"> </span>futuri <span class=\"_ _1f\"> </span>attesi <span class=\"_ _1f\"> </span>dal <span class=\"_ _1f\"> </span>loro <span class=\"_ _1f\"> </span>uso <span class=\"_ _1f\"> </span>e <span class=\"_ _21\"> </span>l'eventuale <span class=\"_ _19\"> </span>perdita <span class=\"_ _1f\"> </span>o <span class=\"_ _21\"> </span>utile (calcolata <span class=\"_ _17\"></span>come <span class=\"_ _16\"></span>diff<span class=\"_ _6\"></span>erenz<span class=\"_ _17\"></span>a tra <span class=\"_ _16\"></span>il <span class=\"_ _17\"></span>valore <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>cessione <span class=\"_ _17\"></span>ed <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>valore <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>carico) viene <span class=\"_ _16\"></span>rilevata <span class=\"_ _17\"></span>a <span class=\"_ _0\"></span>conto economico nell'anno<span class=\"_ _17\"></span> della suddetta eliminazione.<span class=\"_ _17\"></span>  Le <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>i<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>materiali<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>vita <span class=\"_ _13\"> </span>utile <span class=\"_ _a\"> </span>definita <span class=\"_ _a\"> </span>sono <span class=\"_ _13\"> </span>esposte <span class=\"_ _a\"> </span>al <span class=\"_ _a\"> </span>netto <span class=\"_ _13\"> </span>dei <span class=\"_ _a\"> </span>relativi ammortamen<span class=\"_ _0\"></span>ti <span class=\"_ _15\"></span>accumulati <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>eventuali <span class=\"_ _14\"></span>perdite <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>valore <span class=\"_ _15\"></span>deter<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>inate <span class=\"_ _14\"></span>secondo <span class=\"_ _15\"></span>le <span class=\"_ _14\"></span>m<span class=\"_ _6\"></span>odalit\u00e0<span class=\"_ _17\"></span> descritte <span class=\"_ _3\"></span>nel <span class=\"_ _15\"></span>seguito. <span class=\"_ _3\"></span>L\u2019ammorta<span class=\"_ _0\"></span>mento <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>inizio <span class=\"_ _15\"></span>quando <span class=\"_ _3\"></span>l\u2019attivit\u00e0 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>disponi<span class=\"_ _0\"></span>bile <span class=\"_ _3\"></span>all\u2019us<span class=\"ff1\">o <span class=\"_ _3\"></span>ed <span class=\"_ _12\"></span>\u00e8 </span>ripartito <span class=\"_ _14\"></span>sistematicamen<span class=\"_ _17\"></span>te <span class=\"_ _15\"></span>in<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>relazione<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>alla <span class=\"_ _14\"></span>residua <span class=\"_ _14\"></span>possibilit\u00e0 <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>utilizzazion<span class=\"_ _0\"></span>e <span class=\"_ _14\"></span>della <span class=\"_ _14\"></span>stessa <span class=\"_ _14\"></span>e cio\u00e8 <span class=\"_ _17\"></span>sulla <span class=\"_ _16\"></span>base <span class=\"_ _0\"></span>della <span class=\"_ _16\"></span>vita <span class=\"_ _17\"></span>utile. <span class=\"_ _17\"></span>Nell\u2019esercizio <span class=\"_ _16\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _16\"></span>l\u2019attivit\u00e0 <span class=\"_ _17\"></span>immateriale <span class=\"_ _16\"></span>diviene <span class=\"_ _17\"></span>disponibile <span class=\"_ _16\"></span>per l\u2019uso, <span class=\"_ _16\"></span>l\u2019ammortamento <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _16\"></span>determinato <span class=\"_ _16\"></span>tenendo <span class=\"_ _16\"></span>conto<span class=\"ff1\"> <span class=\"_ _17\"></span>del <span class=\"_ _16\"></span>momento <span class=\"_ _16\"></span>effettivo <span class=\"_ _16\"></span>in <span class=\"_ _17\"></span>cui <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>condizione </span>si manifesta.  La  vita  utile  stimata  de<span class=\"_ _0\"></span>lle  principali<span class=\"_ _0\"></span>  attivit\u00e0  immateriali  a  vita  utile  defini<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a  \u00e8  la seguente: <table class=\"s w3a2 h2a3\" id=\"_fffd5852-06c4-4978-a6a3-4d8927abc8af\"><tr><td></td><td class=\"c x1e5 y17a8 w3a3 h2a4\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Vita utile<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x1e6 y17a9 w3a4 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">attivit\u00e0 immateriali<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x1e6 y17aa w3a5 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">a vita utile definita </div></td></tr><tr><td class=\"c x1e7 y17ab w1e7 h20c\"><div class=\"t m0 xf h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">- Costi di sviluppo </div></td><td class=\"c x1e8 y17ab w1b5 h20c\"><div class=\"t m0 x88 h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">5 </div></td></tr><tr><td class=\"c x1e7 y17ac w1e7 h39\"><div class=\"t m0 xf h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">- Diritti di concessione, licenze e marchi </div></td><td class=\"c x1ea y17ae w3a6 h2a6\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">4-<span class=\"lse\">18</span>-<span class=\"lse\">30<span class=\"_ _82\"> </span></span></div><div class=\"t m0 x1e9 h3 y17ad ff2 fs0 fc0 sc0 ls0 ws0\">i<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1e7 y17af w1e7 h39\"><div class=\"t m0 xf h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">- Altre attivit\u00e0 immateriali: </div></td><td class=\"c x1e8 y17af w1b5 h39\"><div class=\"t m0 x1f h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">5-<span class=\"lse\">22</span> </div></td></tr><tr><td class=\"c x1e7 y17b0 w1e7 h39\"><div class=\"t m0 xf h2 y171 ff1 fs0 fc0 sc0 ls20 ws0\">      <span class=\"ls0\">Lista clienti </span></div></td><td class=\"c x1e8 y17b0 w1b5 h39\"><div class=\"t m0 x13 h2 y171 ff1 fs0 fc0 sc0 lse ws0\">15<span class=\"ls0\">-</span>20<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1e7 y17b1 w1e7 h20d\"><div class=\"t m0 xf h2 y135a ff1 fs0 fc0 sc0 ls20 ws0\">      <span class=\"ls0\">Contratti sfruttamento in esclusiva di cave </span></div></td><td class=\"c x1e8 y17b1 w1b5 h20d\"><div class=\"t m0 x4f h2 y135a ff1 fs0 fc0 sc0 lse ws0\">30<span class=\"ls0\"> </span></div></td></tr></table>Attivit\u00e0 imma<span class=\"_ _0\"></span>teriali a vita ut<span class=\"_ _0\"></span>ile indefini<span class=\"_ _0\"></span>ta <span class=\"_ _6\"></span>e avviamen<span class=\"_ _0\"></span>to Le <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _14\"></span>imma<span class=\"_ _0\"></span>teriali <span class=\"_ _6\"></span>aventi <span class=\"_ _6\"></span>vita <span class=\"_ _6\"></span>utile <span class=\"_ _14\"></span>indefinita <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>quelle <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>per <span class=\"_ _14\"></span>le <span class=\"_ _6\"></span>quali, <span class=\"_ _6\"></span>sulla base <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>un\u2019analisi <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>tutti <span class=\"_ _6\"></span>i <span class=\"_ _14\"></span>fattori <span class=\"_ _6\"></span>rilevanti, <span class=\"_ _14\"></span>non <span class=\"_ _6\"></span>c\u2019\u00e8 <span class=\"_ _6\"></span>un <span class=\"_ _14\"></span>prevedibile <span class=\"_ _6\"></span>limite <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>periodo <span class=\"_ _6\"></span>in <span class=\"_ _14\"></span>cui <span class=\"_ _6\"></span>ci <span class=\"_ _14\"></span>si<span class=\"_ _82\"> </span>attende <span class=\"_ _17\"></span>che si <span class=\"_ _17\"></span>genereranno <span class=\"_ _17\"></span>flussi di<span class=\"_ _0\"></span> cassa<span class=\"_ _17\"></span> in <span class=\"_ _0\"></span>entrata <span class=\"_ _17\"></span>per il<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>G<span class=\"_ _6\"></span>ruppo. <span class=\"_ _17\"></span>Le Tes<span class=\"_ _17\"></span>tate Editoriali <span class=\"_ _17\"></span>sono considerate atti<span class=\"_ _0\"></span>vit\u00e0 a vita utile in<span class=\"_ _0\"></span>definita. Le <span class=\"_ _21\"> </span>attivit\u00e0 <span class=\"_ _21\"> </span>imma<span class=\"_ _0\"></span>teriali <span class=\"_ _21\"> </span>a <span class=\"_ _1f\"> </span>vita <span class=\"_ _21\"> </span>utile <span class=\"_ _21\"> </span>indefinita <span class=\"_ _1f\"> </span>sono <span class=\"_ _21\"> </span>inizialmente <span class=\"_ _1f\"> </span>rilevate <span class=\"_ _21\"> </span>al <span class=\"_ _1f\"> </span>costo <span class=\"_ _21\"> </span>di acquisto, <span class=\"_ _15\"></span>determinato <span class=\"_ _15\"></span>secondo <span class=\"_ _15\"></span>le <span class=\"_ _3\"></span>stesse <span class=\"_ _15\"></span>modalit\u00e0 <span class=\"_ _3\"></span>indicate <span class=\"_ _15\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _15\"></span>immateriali <span class=\"_ _15\"></span>a <span class=\"_ _3\"></span>vita utile <span class=\"_ _6\"></span>definita, <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>ammortizzate<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>bens\u00ec <span class=\"_ _6\"></span>soggette <span class=\"_ _6\"></span>annualmente<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>o <span class=\"_ _6\"></span>pi\u00f9 <span class=\"_ _6\"></span>fr<span class=\"_ _6\"></span>equente<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ente, se specifici even<span class=\"_ _0\"></span>ti indicano<span class=\"_ _0\"></span> la possibilit\u00e0 che<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>abbiano subito<span class=\"_ _17\"></span> una perdita di valore, a verifiche<span class=\"_ _17\"></span> finalizzate <span class=\"_ _12\"></span>ad <span class=\"_ _12\"></span>accertare <span class=\"_ _3\"></span>la <span class=\"_ _19\"></span>recuperabili<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0 <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>loro <span class=\"_ _12\"></span>valore <span class=\"_ _12\"></span>secondo <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>modalit\u00e0 <span class=\"_ _12\"></span>previste <span class=\"_ _12\"></span>per l\u2019avviamento  descritte  nel <span class=\"_ _1c\"> </span>seguito.  Le <span class=\"_ _1c\"> </span>eventuali  sva<span class=\"_ _6\"></span><span class=\"ff1\">lutazioni<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span>effettuate  sono  ripristinate </span>qualora <span class=\"_ _14\"></span>vengano <span class=\"_ _15\"></span>meno<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>i <span class=\"_ _14\"></span>motivi <span class=\"_ _14\"></span>che <span class=\"_ _15\"></span>le <span class=\"_ _14\"></span>hanno <span class=\"_ _15\"></span>ge<span class=\"_ _17\"></span>nerate. <span class=\"_ _3\"></span>Nel <span class=\"_ _14\"></span>caso <span class=\"_ _15\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>acqui<span class=\"_ _17\"></span>sizione <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>societ\u00e0 controllate, <span class=\"_ _12\"></span>le <span class=\"_ _19\"> </span>attivit\u00e0, <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>passivit\u00e0 <span class=\"_ _19\"> </span>e <span class=\"_ _19\"></span>le <span class=\"_ _12\"></span>passivit\u00e0 <span class=\"_ _12\"></span>potenziali <span class=\"_ _12\"></span>acquisite <span class=\"_ _19\"> </span>ed <span class=\"_ _12\"></span>identificabili <span class=\"_ _12\"></span>sono rilevate al loro valore corrente (<span class=\"_ _6\"></span><span class=\"ff6\">fair value</span>) alla data di acquisizione. La differenza positiva tra il <span class=\"_ _15\"></span>costo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>acquisto <span class=\"_ _15\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>quota <span class=\"_ _3\"></span>di <span class=\"_ _15\"></span>possesso <span class=\"_ _3\"></span>del <span class=\"_ _15\"></span>Gruppo <span class=\"_ _3\"></span>del <span class=\"_ _15\"></span>valore <span class=\"_ _3\"></span>corrente <span class=\"_ _15\"></span>di <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _15\"></span>e passivit\u00e0 <span class=\"_ _1f\"> </span>\u00e8 <span class=\"_ _19\"> </span>classificata <span class=\"_ _19\"> </span>come <span class=\"_ _1f\"> </span>avviamento <span class=\"_ _19\"> </span>e <span class=\"_ _1f\"> </span>iscritta <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>Bilancio <span class=\"_ _19\"> </span>come <span class=\"_ _1f\"> </span>attivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _1f\"> </span>immateriale.<span class=\"_ _0\"></span> L<span class=\"ff7\">\u2019eventuale <span class=\"_ _17\"></span>differenza <span class=\"_ _17\"></span>negativa <span class=\"_ _17\"></span>(\u201cavvia<span class=\"_ _0\"></span>mento <span class=\"_ _17\"></span>negativo\u201d) <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>invece <span class=\"_ _17\"></span>rilevata <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>Conto econo<span class=\"_ _17\"></span>mico </span>al momento del<span class=\"_ _0\"></span>l\u2019acquisi<span class=\"_ _0\"></span>zione.<span class=\"ff1\"> </span>Dopo <span class=\"_ _15\"></span>la <span class=\"_ _15\"></span>rilevazione <span class=\"_ _15\"></span>inizial<span class=\"_ _17\"></span>e, <span class=\"_ _3\"></span>l\u2019avviamento <span class=\"_ _15\"></span>non <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _14\"></span>amm<span class=\"_ _6\"></span>ortizza<span class=\"_ _0\"></span>to, <span class=\"_ _15\"></span>ma <span class=\"_ _15\"></span>viene <span class=\"_ _15\"></span>sottoposto<span class=\"_ _0\"></span> annualmente, <span class=\"_ _14\"></span>o <span class=\"_ _14\"></span>pi\u00f9 <span class=\"_ _14\"></span>frequentemente <span class=\"_ _14\"></span>se <span class=\"_ _14\"></span>specifici <span class=\"_ _14\"></span>eventi <span class=\"_ _14\"></span>indicano <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>possibilit\u00e0 <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>aver <span class=\"_ _14\"></span>subito una <span class=\"_ _6\"></span>perdita <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>valore, <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>verifiche <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>determinare <span class=\"_ _6\"></span>l\u2019esistenza <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>eventuali <span class=\"_ _6\"></span>ridu<span class=\"ff1\">zioni <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>valore. </span>Le eventuali <span class=\"_ _6\"></span>svalutazioni effettuate non <span class=\"_ _6\"></span>sono ripristinate qualora <span class=\"_ _6\"></span>vengano meno i <span class=\"_ _6\"></span>motivi che le hanno genera<span class=\"_ _0\"></span>te. Immobili, imp<span class=\"_ _0\"></span>ianti e macchinari Gli  i<span class=\"_ _0\"></span>mmobili, <span class=\"_ _8\"> </span>impianti<span class=\"_ _0\"></span>  e<span class=\"_ _0\"></span>  ma<span class=\"_ _0\"></span>cchinari <span class=\"_ _8\"> </span>sono <span class=\"_ _8\"> </span>rilevati <span class=\"_ _8\"> </span>al <span class=\"_ _8\"> </span>costo, <span class=\"_ _21\"> </span>comprensivo <span class=\"_ _8\"> </span>dei  c<span class=\"_ _17\"></span>osti accessori <span class=\"_ _6\"></span>direttamente <span class=\"_ _6\"></span>imputabili <span class=\"_ _6\"></span>e <span class=\"_ _14\"></span>necessari <span class=\"_ _6\"></span>alla <span class=\"_ _14\"></span>messa <span class=\"_ _6\"></span>in <span class=\"_ _14\"></span>funzione <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span>bene <span class=\"_ _14\"></span>per <span class=\"_ _6\"></span>l\u2019uso <span class=\"_ _14\"></span>per cui \u00e8 sta<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o acquis<span class=\"_ _17\"></span>tato, incrementato<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> in p<span class=\"_ _17\"></span>resenza di<span class=\"_ _0\"></span> obbligazi<span class=\"_ _17\"></span>oni attuali, del valore <span class=\"_ _17\"></span>attuale del costo stimato pe<span class=\"_ _0\"></span>r lo smantellamen<span class=\"ff7\">to<span class=\"_ _0\"></span> e la rimozione del<span class=\"_ _17\"></span>l\u2019attivit\u00e0. <span class=\"ff1\"> </span></span>Gli oneri finanziari che <span class=\"_ _6\"></span>sono direttamente imputa<span class=\"_ _17\"></span>bili al<span class=\"_ _6\"></span>l\u2019acqui<span class=\"_ _0\"></span>sizione, alla costr<span class=\"_ _6\"></span>uzione<span class=\"_ _17\"></span> o alla produzione di un<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>bene, sono<span class=\"_ _17\"></span> capitalizzati come parte del cos<span class=\"_ _17\"></span>to del bene stesso fino al<span class=\"_ _17\"></span> momento in cui il<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>bene \u00e8 <span class=\"_ _0\"></span>pronto per l\u2019uso<span class=\"_ _0\"></span> previsto o la vendita<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span><span class=\"ff1\"> </span>Gli <span class=\"_ _14\"></span>oneri <span class=\"_ _6\"></span>sostenuti <span class=\"_ _6\"></span>per <span class=\"_ _14\"></span>le <span class=\"_ _14\"></span>manutenzioni<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>e <span class=\"_ _14\"></span>le <span class=\"_ _6\"></span>riparazioni <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>natura <span class=\"_ _6\"></span>ordinaria <span class=\"_ _6\"></span>e/o <span class=\"_ _14\"></span>ciclica sono <span class=\"_ _8\"> </span>direttamen<span class=\"_ _0\"></span>te  i<span class=\"_ _17\"></span>mputati  al<span class=\"_ _17\"></span>  Conto <span class=\"_ _21\"> </span>economico <span class=\"_ _21\"> </span>dell\u2019esercizio <span class=\"_ _21\"> </span>in <span class=\"_ _8\"> </span>cui <span class=\"_ _21\"> </span>sono  sostenuti. <span class=\"_ _21\"> </span>La capitalizzazion<span class=\"_ _0\"></span>e dei costi inerenti l\u2019ampliamen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o, l\u2019ammodernamen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o o il miglior<span class=\"ff1\">amento degli </span>elementi <span class=\"_ _6\"></span>strutturali <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>propriet\u00e0 <span class=\"_ _6\"></span>o <span class=\"_ _14\"></span>in <span class=\"_ _6\"></span>uso <span class=\"_ _14\"></span>da <span class=\"_ _6\"></span>terzi, <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>effettuata <span class=\"_ _6\"></span>esclusivamente <span class=\"_ _6\"></span>nei <span class=\"_ _14\"></span>limiti <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>cui<span class=\"_ _82\"> </span>gli <span class=\"_ _17\"></span>st<span class=\"_ _6\"></span>essi <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ispondano<span class=\"_ _17\"></span> ai <span class=\"_ _0\"></span>requisiti <span class=\"_ _17\"></span>per essere <span class=\"_ _17\"></span>separatamente <span class=\"_ _17\"></span>classificati <span class=\"_ _17\"></span>come at<span class=\"_ _17\"></span>tivit\u00e0 o <span class=\"_ _17\"></span>parte di<span class=\"_ _17\"></span> una attivit\u00e0 applican<span class=\"_ _0\"></span>do il criterio del<span class=\"_ _17\"></span> <span class=\"_ _6\"></span><span class=\"ff6\">component a<span class=\"_ _17\"></span>pproach<span class=\"ff1\">. </span></span>Gli <span class=\"_ _3\"></span>immobili, <span class=\"_ _3\"></span>impianti <span class=\"_ _3\"></span>e <span class=\"_ _15\"></span>macchinari <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>esposti <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>netto <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>relativi <span class=\"_ _3\"></span>ammortamenti<span class=\"_ _17\"></span> accumulati <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>eventuali <span class=\"_ _15\"></span>perdite <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _15\"></span>determinate <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>modalit\u00e0 <span class=\"_ _3\"></span>descritte <span class=\"_ _3\"></span>nel seguito. L'a<span class=\"_ _17\"></span>mmortamento \u00e8 <span class=\"_ _17\"></span>calcolato in<span class=\"_ _17\"></span> quote <span class=\"_ _0\"></span>costanti <span class=\"_ _17\"></span>in base <span class=\"_ _17\"></span>alla vita <span class=\"_ _17\"></span>utile stimata<span class=\"_ _0\"></span> del <span class=\"_ _17\"></span>bene per l\u2019impresa, che \u00e8 riesaminata <span class=\"ff1\">con periodicit\u00e0 annuale ed eventuali cambiamenti, laddove<span class=\"_ _17\"></span> </span>necessari, sono apportati con applicazione <span class=\"_ _6\"></span>prosp<span class=\"_ _17\"></span>ett<span class=\"_ _6\"></span>ica. Le cave sono <span class=\"_ _6\"></span>ammor<span class=\"_ _0\"></span>tizzate in<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>base ai <span class=\"_ _5\"> </span>quantitativi <span class=\"_ _5\"> </span>estratti <span class=\"_ _13\"> </span>nel<span class=\"_ _17\"></span> <span class=\"_ _13\"> </span>periodo <span class=\"_ _5\"> </span>in <span class=\"_ _5\"> </span>relazione <span class=\"_ _5\"> </span>alla <span class=\"_ _13\"> </span>quantit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>estraibile <span class=\"_ _5\"> </span>nel <span class=\"_ _13\"> </span>periodo<span class=\"_ _17\"></span> <span class=\"_ _13\"> </span>di sfruttamento <span class=\"_ _16\"></span>della <span class=\"_ _17\"></span><span class=\"ff7\">cava <span class=\"_ _16\"></span>(criterio <span class=\"_ _17\"></span>scavato/scavabile).<span class=\"_ _17\"></span> In<span class=\"_ _17\"></span> p<span class=\"_ _17\"></span>resenza <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>un\u2019obbligazione <span class=\"_ _16\"></span>specifica,<span class=\"_ _17\"></span> </span>viene iscri<span class=\"_ _0\"></span>tto un appo<span class=\"_ _0\"></span>sito fondo <span class=\"_ _17\"></span>nel passivo al fine<span class=\"_ _17\"></span> del ripristino <span class=\"_ _0\"></span>ambientale <span class=\"_ _17\"></span>dei siti oggetto di<span class=\"_ _17\"></span> sfruttamento. La vita utile sti<span class=\"_ _0\"></span>mata dei princi<span class=\"_ _17\"></span>pali immobili, impianti e macchi<span class=\"_ _17\"></span>nari \u00e8 la seguente: Vita utile dell\u2019att<span class=\"_ _0\"></span>ivit\u00e0 mate<span class=\"_ _0\"></span>riale<span class=\"ff2\"> </span>Cave Scavato/scavab<span class=\"_ _17\"></span>ile Fabbricati destinati<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>all\u2019industria<span class=\"ff1\"> </span>18 <span class=\"ls0\">-30 anni </span>Fabbricati 33 anni Impianti antiinquina<span class=\"_ _17\"></span>mento 7 anni Impianti di prod<span class=\"_ _0\"></span>uzione  10<span class=\"ls0\">-20 anni </span>Impianti generic<span class=\"_ _0\"></span>i  8-10 anni Impianti specifi<span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>i 6-8 anni Attrezzature 2,5-4 anni Mobili e macch<span class=\"_ _0\"></span>ine d\u2019ufficio<span class=\"ff1\"> </span>8 anni Autoveicoli da <span class=\"_ _0\"></span>trasporto 4-5 anni<span class=\"_ _82\"> </span>Macchine elettroni<span class=\"_ _17\"></span>che 5 anni Escavatori, me<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>zi operati<span class=\"_ _0\"></span>vi, autoveicoli<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>da traspor<span class=\"_ _0\"></span>to 5 anni Costruzioni legger<span class=\"_ _17\"></span>e 8-10 anni Casseformi metall<span class=\"_ _17\"></span>ic<span class=\"_ _6\"></span>he 4 anni Rotative da sta<span class=\"_ _17\"></span>mpa 15 anni Si <span class=\"_ _15\"></span>precisa<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>che <span class=\"_ _15\"></span>gli <span class=\"_ _14\"></span>intervalli <span class=\"_ _14\"></span>sopra <span class=\"_ _15\"></span>riportati, <span class=\"_ _14\"></span>che <span class=\"_ _15\"></span>identificano <span class=\"_ _15\"></span>i <span class=\"_ _14\"></span>limiti <span class=\"_ _15\"></span>minimi <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>massimi,<span class=\"_ _0\"></span> riflettono <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>presenza <span class=\"_ _17\"></span>nella <span class=\"_ _17\"></span>stessa <span class=\"_ _17\"></span>categoria <span class=\"_ _17\"></span>di ce<span class=\"_ _17\"></span>spiti, <span class=\"_ _0\"></span>di <span class=\"_ _17\"></span>componenti <span class=\"_ _17\"></span>caratterizzati <span class=\"_ _17\"></span>da <span class=\"_ _17\"></span>vite <span class=\"_ _0\"></span>utili diverse. I <span class=\"_ _6\"></span>terreni, sia <span class=\"_ _14\"></span>liberi da <span class=\"_ _6\"></span>costruzione sia <span class=\"_ _14\"></span>annessi <span class=\"_ _6\"></span>a fabbricati <span class=\"_ _6\"></span>civili e <span class=\"_ _14\"></span>industrial<span class=\"_ _0\"></span>i, <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>sono ammortizzati in quan<span class=\"_ _17\"></span>to elementi a vita utile il<span class=\"_ _17\"></span>limitata. Qualora <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>bene <span class=\"_ _13\"> </span>oggetto <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>ammortamen<span class=\"_ _0\"></span>to <span class=\"_ _a\"> </span>sia <span class=\"_ _a\"> </span>compos<span class=\"_ _0\"></span>to <span class=\"_ _a\"> </span>da <span class=\"_ _a\"> </span>elementi <span class=\"_ _13\"> </span>distintamente identificabili<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>la  cui  vita  utile  differisce  significa<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ivamente  da<span class=\"_ _0\"></span>  quella  delle  altre  parti  che<span class=\"_ _17\"></span> compongono <span class=\"_ _14\"></span>l\u2019attivit\u00e0, <span class=\"_ _15\"></span>l\u2019ammortament<span class=\"_ _17\"></span>o <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _15\"></span>effettua<span class=\"_ _17\"></span>to <span class=\"_ _15\"></span>separatamente <span class=\"_ _14\"></span>per <span class=\"_ _15\"></span>ciascuna <span class=\"_ _15\"></span>dell<span class=\"ff1\">e <span class=\"_ _15\"></span>parti </span>che compongono il<span class=\"_ _0\"></span> bene in appli<span class=\"_ _0\"></span>cazione del princ<span class=\"_ _0\"></span>ipio del <span class=\"ff6\">component appr<span class=\"_ _0\"></span>oach<span class=\"ff1\">. </span></span>Al <span class=\"_ _15\"></span>momento <span class=\"_ _15\"></span>della <span class=\"_ _3\"></span>vendita <span class=\"_ _15\"></span>o <span class=\"_ _3\"></span>quando <span class=\"_ _15\"></span>non <span class=\"_ _3\"></span>sussistono <span class=\"_ _15\"></span>benefici <span class=\"_ _15\"></span>economici <span class=\"_ _15\"></span>futuri <span class=\"_ _15\"></span>attesi dall'uso <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>una attivit\u00e0 <span class=\"_ _16\"></span>m<span class=\"_ _6\"></span>ateriale, <span class=\"_ _17\"></span>essa <span class=\"_ _17\"></span>viene el<span class=\"_ _17\"></span>iminata <span class=\"_ _17\"></span>dal Bi<span class=\"_ _0\"></span>lancio <span class=\"_ _17\"></span>e <span class=\"_ _0\"></span>l'eventuale <span class=\"_ _17\"></span>perdita o <span class=\"_ _16\"></span>utile<span class=\"_ _82\"> </span>(calcolata come differenz<span class=\"_ _0\"></span>a tra <span class=\"_ _6\"></span>il valore di cessione ed il relativo valore net<span class=\"_ _6\"></span>to contabile) viene rilevata a conto econo<span class=\"_ _17\"></span>mico nell'anno della sudde<span class=\"_ _0\"></span>tta eliminazione.<span class=\"_ _82\"> </span>Leasing<span class=\"fc4\">  </span>Lo<span class=\"_ _17\"></span>catar<span class=\"_ _17\"></span>io Ind<span class=\"_ _17\"></span>ivi<span class=\"_ _17\"></span>duazi<span class=\"_ _17\"></span>one<span class=\"_ _0\"></span> del<span class=\"_ _17\"></span> lea<span class=\"_ _17\"></span>sing Al<span class=\"_ _17\"></span>la <span class=\"_ _15\"></span>data<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>ini<span class=\"_ _17\"></span>zio <span class=\"_ _15\"></span>de<span class=\"_ _17\"></span>l <span class=\"_ _15\"></span>contr<span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>o <span class=\"_ _15\"></span>(<span class=\"ff6\">in<span class=\"_ _17\"></span>cept<span class=\"_ _17\"></span>ion <span class=\"_ _15\"></span>da<span class=\"_ _17\"></span>te<span class=\"ff1\">, <span class=\"_ _15\"></span>an<span class=\"_ _17\"></span>teri<span class=\"_ _0\"></span>ore<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>tra<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>que<span class=\"_ _17\"></span>lla<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _15\"></span>sti<span class=\"_ _17\"></span>pul<span class=\"_ _17\"></span>a <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>co<span class=\"_ _17\"></span>ntra<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>e </span></span>qu<span class=\"_ _17\"></span>ella<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>cui<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>p<span class=\"_ _0\"></span>art<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>si<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>impe<span class=\"_ _17\"></span>gna<span class=\"_ _17\"></span>no <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>ri<span class=\"_ _17\"></span>spet<span class=\"_ _17\"></span>tare <span class=\"_ _14\"></span>i <span class=\"_ _14\"></span>termi<span class=\"_ _17\"></span>ni <span class=\"_ _15\"></span>co<span class=\"_ _17\"></span>ntrat<span class=\"_ _17\"></span>tual<span class=\"_ _17\"></span>i), <span class=\"_ _15\"></span>e<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>su<span class=\"_ _17\"></span>cces<span class=\"_ _17\"></span>siva<span class=\"_ _17\"></span>ment<span class=\"_ _0\"></span>e, <span class=\"_ _14\"></span>ad og<span class=\"_ _17\"></span>ni <span class=\"_ _17\"></span>modi<span class=\"_ _17\"></span>fica<span class=\"_ _17\"></span> d<span class=\"_ _17\"></span>ei <span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>min<span class=\"_ _17\"></span>i e<span class=\"_ _17\"></span> d<span class=\"_ _0\"></span>el<span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>cond<span class=\"_ _17\"></span>izion<span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>cont<span class=\"_ _0\"></span>rat<span class=\"_ _17\"></span>tual<span class=\"_ _17\"></span>i, <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>soci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _17\"></span>veri<span class=\"_ _17\"></span>fica<span class=\"_ _17\"></span> s<span class=\"_ _17\"></span>e l<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>stes<span class=\"_ _17\"></span>so <span class=\"_ _17\"></span>con<span class=\"_ _17\"></span>tien<span class=\"_ _17\"></span>e o <span class=\"_ _15\"></span>rapp<span class=\"_ _17\"></span>rese<span class=\"_ _17\"></span>nta <span class=\"_ _15\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _3\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sin<span class=\"_ _17\"></span>g<span class=\"_ _6\"></span><span class=\"ff1\">. <span class=\"_ _15\"></span>In <span class=\"_ _15\"></span>par<span class=\"_ _0\"></span>tic<span class=\"_ _17\"></span>ola<span class=\"_ _0\"></span>re,<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>un<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>con<span class=\"_ _17\"></span>trat<span class=\"_ _17\"></span>to <span class=\"_ _3\"></span>con<span class=\"_ _17\"></span>tien<span class=\"_ _17\"></span>e <span class=\"_ _3\"></span>o <span class=\"_ _15\"></span>rap<span class=\"_ _17\"></span>pres<span class=\"_ _17\"></span>enta<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _12\"></span><span class=\"ff6\">le<span class=\"_ _17\"></span>asi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> <span class=\"_ _3\"></span>se<span class=\"_ _17\"></span> </span></span></span></span>tra<span class=\"_ _17\"></span>sferi<span class=\"_ _17\"></span>sce <span class=\"_ _12\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>di<span class=\"_ _17\"></span>ritto<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>di <span class=\"_ _12\"> </span>cont<span class=\"_ _17\"></span>roll<span class=\"_ _17\"></span>are <span class=\"_ _12\"> </span>l\u2019u<span class=\"_ _0\"></span>til<span class=\"_ _0\"></span>iz<span class=\"_ _0\"></span>zo<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>un <span class=\"_ _12\"> </span>ben<span class=\"_ _0\"></span>e <span class=\"_ _12\"> </span>ide<span class=\"_ _17\"></span>ntifi<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>to,<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>pe<span class=\"_ _17\"></span>r <span class=\"_ _19\"> </span>un<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>peri<span class=\"_ _17\"></span>odo<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>di <span class=\"_ _12\"> </span>temp<span class=\"_ _17\"></span>o sta<span class=\"_ _17\"></span>bili<span class=\"_ _17\"></span>to, in ca<span class=\"_ _17\"></span>mbio<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>un cor<span class=\"_ _0\"></span>ris<span class=\"_ _17\"></span>petti<span class=\"_ _17\"></span>vo. Pe<span class=\"_ _17\"></span>r valu<span class=\"_ _17\"></span>tare se<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>un<span class=\"_ _0\"></span> cont<span class=\"_ _17\"></span>ratto<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>con<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ien<span class=\"_ _17\"></span>e <span class=\"_ _6\"></span>o ra<span class=\"_ _0\"></span>pp<span class=\"_ _0\"></span>res<span class=\"_ _17\"></span>enta<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>un le<span class=\"_ _17\"></span>asing<span class=\"_ _17\"></span> la <span class=\"_ _17\"></span>soci<span class=\"_ _17\"></span>et\u00e0: \u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span></span>va<span class=\"_ _17\"></span>luta<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>se, <span class=\"_ _15\"></span>ri<span class=\"_ _17\"></span>spet<span class=\"_ _0\"></span>to <span class=\"_ _15\"></span>al<span class=\"_ _17\"></span>l\u2019a<span class=\"_ _17\"></span>ttivit<span class=\"_ _17\"></span>\u00e0 <span class=\"_ _15\"></span>iden<span class=\"_ _17\"></span>tifi<span class=\"_ _17\"></span>cata<span class=\"_ _0\"></span>, <span class=\"_ _15\"></span>det<span class=\"_ _0\"></span>ie<span class=\"_ _17\"></span>ne <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>dir<span class=\"_ _0\"></span>itt<span class=\"_ _17\"></span>o <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>otte<span class=\"_ _17\"></span>nere<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>sos<span class=\"_ _17\"></span>tanzi<span class=\"_ _17\"></span>alm<span class=\"_ _0\"></span>en<span class=\"_ _17\"></span>te tut<span class=\"_ _0\"></span>ti <span class=\"_ _17\"></span>i be<span class=\"_ _17\"></span>nefi<span class=\"_ _17\"></span>ci e<span class=\"_ _0\"></span>con<span class=\"_ _17\"></span>omici<span class=\"_ _17\"></span> con<span class=\"_ _17\"></span>ness<span class=\"_ _17\"></span>i co<span class=\"_ _17\"></span>n il <span class=\"_ _17\"></span>suo <span class=\"_ _0\"></span>uti<span class=\"_ _17\"></span>lizz<span class=\"_ _17\"></span>o lun<span class=\"_ _17\"></span>go tu<span class=\"_ _17\"></span>tto i<span class=\"_ _17\"></span>l pe<span class=\"_ _17\"></span>riod<span class=\"_ _17\"></span>o di<span class=\"_ _17\"></span> util<span class=\"_ _0\"></span>iz<span class=\"_ _17\"></span>zo; \u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span>ve<span class=\"_ _17\"></span>rific<span class=\"_ _17\"></span>a <span class=\"_ _6\"></span>se il <span class=\"_ _6\"></span><span class=\"ff7\">con<span class=\"_ _17\"></span>tratt<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>si<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>ri<span class=\"_ _17\"></span>feri<span class=\"_ _0\"></span>sce<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>all\u2019<span class=\"_ _17\"></span>utili<span class=\"_ _17\"></span>zzo <span class=\"_ _6\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>att<span class=\"_ _17\"></span>ivit<span class=\"_ _17\"></span>\u00e0 <span class=\"_ _6\"></span>spec<span class=\"_ _17\"></span>ific<span class=\"_ _17\"></span>ata, esp<span class=\"_ _0\"></span>li<span class=\"_ _17\"></span>citame<span class=\"_ _0\"></span>nte<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>o<span class=\"_ _0\"></span> </span></span>imp<span class=\"_ _17\"></span>lici<span class=\"_ _17\"></span>tame<span class=\"_ _0\"></span>nte<span class=\"_ _17\"></span>, <span class=\"_ _8\"> </span>fis<span class=\"_ _17\"></span>ica<span class=\"_ _0\"></span>men<span class=\"_ _17\"></span>te <span class=\"_ _21\"> </span>dis<span class=\"_ _0\"></span>tin<span class=\"_ _17\"></span>ta <span class=\"_ _21\"> </span>o <span class=\"_ _21\"> </span>rapp<span class=\"_ _17\"></span>rese<span class=\"_ _0\"></span>nt<span class=\"_ _17\"></span>ante<span class=\"_ _0\"></span> <span class=\"_ _21\"> </span>sosta<span class=\"_ _17\"></span>nzi<span class=\"_ _17\"></span>alme<span class=\"_ _17\"></span>nte <span class=\"_ _21\"> </span>tut<span class=\"_ _17\"></span>ta <span class=\"_ _21\"> </span>la <span class=\"_ _21\"> </span>cap<span class=\"_ _17\"></span>acit<span class=\"_ _17\"></span>\u00e0 <span class=\"_ _8\"> </span>di<span class=\"_ _17\"></span> un<span class=\"_ _17\"></span>'atti<span class=\"_ _0\"></span>vi<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _17\"></span>fisi<span class=\"_ _17\"></span>came<span class=\"_ _17\"></span>nte <span class=\"_ _16\"></span>dist<span class=\"_ _17\"></span>inta<span class=\"_ _17\"></span>. <span class=\"_ _0\"></span>Se<span class=\"_ _17\"></span> i<span class=\"_ _17\"></span>l <span class=\"_ _17\"></span>forn<span class=\"_ _17\"></span>itor<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>ha <span class=\"_ _17\"></span>il<span class=\"_ _17\"></span> d<span class=\"_ _17\"></span>irit<span class=\"_ _17\"></span>to <span class=\"_ _17\"></span>sos<span class=\"_ _0\"></span>tan<span class=\"_ _17\"></span>zia<span class=\"_ _0\"></span>le<span class=\"_ _17\"></span> d<span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>sos<span class=\"_ _0\"></span>titu<span class=\"_ _17\"></span>zion<span class=\"_ _0\"></span>e, <span class=\"_ _16\"></span>l'at<span class=\"_ _0\"></span>tiv<span class=\"_ _17\"></span>it\u00e0 <span class=\"_ _16\"></span>non<span class=\"_ _0\"></span> \u00e8 i<span class=\"_ _17\"></span>den<span class=\"_ _17\"></span>tific<span class=\"_ _17\"></span>ata; \u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span>ve<span class=\"_ _17\"></span>rific<span class=\"_ _17\"></span>a <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>di<span class=\"_ _17\"></span>ritto<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span>dir<span class=\"_ _17\"></span>iger<span class=\"_ _17\"></span>e <span class=\"_ _12\"></span>l'u<span class=\"_ _17\"></span>tili<span class=\"_ _17\"></span>zzo <span class=\"_ _15\"></span>dell<span class=\"_ _0\"></span>'at<span class=\"_ _0\"></span>tivi<span class=\"_ _17\"></span>t\u00e0. <span class=\"_ _15\"></span>La <span class=\"_ _3\"></span>soc<span class=\"_ _17\"></span>iet\u00e0<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>rit<span class=\"_ _17\"></span>iene <span class=\"_ _15\"></span>di <span class=\"_ _3\"></span>gode<span class=\"_ _17\"></span>re <span class=\"_ _3\"></span>di </span>qu<span class=\"_ _17\"></span>esto <span class=\"_ _16\"></span>di<span class=\"_ _17\"></span>ritto<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>quan<span class=\"_ _17\"></span>do <span class=\"_ _16\"></span>ha <span class=\"_ _16\"></span>i <span class=\"_ _17\"></span>dir<span class=\"_ _0\"></span>itt<span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>per<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>assu<span class=\"_ _17\"></span>mere<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>le<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>deci<span class=\"_ _0\"></span>si<span class=\"_ _17\"></span>oni <span class=\"_ _16\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>pi\u00f9<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>rileva<span class=\"_ _17\"></span>nti <span class=\"_ _16\"></span>pe<span class=\"_ _17\"></span>r <span class=\"_ _17\"></span>camb<span class=\"_ _17\"></span>iare la<span class=\"_ _17\"></span> moda<span class=\"_ _17\"></span>lit\u00e0<span class=\"_ _17\"></span> e l<span class=\"_ _17\"></span>a fin<span class=\"_ _17\"></span>alit\u00e0<span class=\"_ _17\"></span> di u<span class=\"_ _17\"></span>tili<span class=\"_ _17\"></span>zzo d<span class=\"_ _17\"></span>ell'a<span class=\"_ _17\"></span>ttivi<span class=\"_ _17\"></span>t\u00e0 s<span class=\"_ _17\"></span>tessa<span class=\"_ _17\"></span>. Pe<span class=\"_ _17\"></span>r <span class=\"_ _15\"></span>i <span class=\"_ _14\"></span>cont<span class=\"_ _17\"></span>ratti<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>con<span class=\"_ _0\"></span>ten<span class=\"_ _17\"></span>enti<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>pi<span class=\"_ _17\"></span>\u00f9 <span class=\"_ _15\"></span>co<span class=\"_ _17\"></span>mpon<span class=\"_ _0\"></span>en<span class=\"_ _17\"></span>ti, <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>natu<span class=\"_ _0\"></span>ra <span class=\"_ _15\"></span><span class=\"ff6\">l<span class=\"_ _0\"></span>ea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>no<span class=\"_ _17\"></span>n <span class=\"_ _15\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sin<span class=\"_ _17\"></span>g<span class=\"ff1\">, <span class=\"_ _15\"></span>e <span class=\"_ _14\"></span>quin<span class=\"_ _17\"></span>di <span class=\"_ _14\"></span>rien<span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span>nti<span class=\"_ _17\"></span> </span></span></span></span>so<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>altri<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>pri<span class=\"_ _17\"></span>ncipi<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>cont<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>ili<span class=\"_ _17\"></span>, <span class=\"_ _21\"> </span>occ<span class=\"_ _17\"></span>orre<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>sepa<span class=\"_ _17\"></span>rare <span class=\"_ _1f\"> </span>le <span class=\"_ _1f\"> </span>si<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>ole<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>comp<span class=\"_ _17\"></span>onen<span class=\"_ _17\"></span>ti <span class=\"_ _1f\"> </span>alle <span class=\"_ _1f\"> </span>qua<span class=\"_ _17\"></span>li <span class=\"_ _1f\"> </span>appl<span class=\"_ _17\"></span>icare<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>i ris<span class=\"_ _17\"></span>pett<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>i p<span class=\"_ _17\"></span>rinci<span class=\"_ _17\"></span>pi c<span class=\"_ _17\"></span>onta<span class=\"_ _17\"></span>bili.<span class=\"_ _0\"></span> La<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>dur<span class=\"_ _17\"></span>ata <span class=\"_ _1f\"> </span>de<span class=\"_ _17\"></span>l <span class=\"_ _1f\"> </span><span class=\"ff6\">leas<span class=\"_ _17\"></span>ing<span class=\"ff1\"> <span class=\"_ _1f\"> </span>ini<span class=\"_ _17\"></span>zia<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>qua<span class=\"_ _17\"></span>ndo <span class=\"_ _1f\"> </span>il <span class=\"_ _19\"> </span>loc<span class=\"_ _0\"></span>ato<span class=\"_ _17\"></span>re <span class=\"_ _1f\"> </span>mett<span class=\"_ _17\"></span>e <span class=\"_ _1f\"> </span>il <span class=\"_ _1f\"> </span>be<span class=\"_ _17\"></span>ne <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>di<span class=\"_ _17\"></span>spos<span class=\"_ _17\"></span>izio<span class=\"_ _17\"></span>ne <span class=\"_ _1f\"> </span>del<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>loc<span class=\"_ _17\"></span>atar<span class=\"_ _0\"></span>io </span></span>(<span class=\"ff6\">co<span class=\"_ _17\"></span>mmen<span class=\"_ _0\"></span>cem<span class=\"_ _17\"></span>ent <span class=\"_ _17\"></span>date<span class=\"_ _17\"></span><span class=\"ff1\">) e<span class=\"_ _17\"></span>d \u00e8<span class=\"_ _17\"></span> de<span class=\"_ _0\"></span>ter<span class=\"_ _17\"></span>mina<span class=\"_ _17\"></span>ta c<span class=\"_ _17\"></span>onsi<span class=\"_ _17\"></span>dera<span class=\"_ _17\"></span>ndo <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>peri<span class=\"_ _0\"></span>od<span class=\"_ _17\"></span>o no<span class=\"_ _17\"></span>n an<span class=\"_ _17\"></span>null<span class=\"_ _17\"></span>abil<span class=\"_ _17\"></span>e del<span class=\"_ _17\"></span> co<span class=\"_ _17\"></span>ntra<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>, </span></span>ci<span class=\"_ _17\"></span>o\u00e8 <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>peri<span class=\"_ _17\"></span>odo <span class=\"_ _15\"></span>du<span class=\"_ _17\"></span>rant<span class=\"_ _0\"></span>e <span class=\"_ _15\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _15\"></span>qu<span class=\"_ _17\"></span>ale <span class=\"_ _15\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _15\"></span>pa<span class=\"_ _17\"></span>rti <span class=\"_ _15\"></span>h<span class=\"_ _0\"></span>an<span class=\"_ _17\"></span>no <span class=\"_ _15\"></span>dei<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>dir<span class=\"_ _17\"></span>itti <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>degl<span class=\"_ _17\"></span>i <span class=\"_ _15\"></span>ob<span class=\"_ _17\"></span>bligh<span class=\"_ _17\"></span>i <span class=\"_ _15\"></span>lega<span class=\"_ _0\"></span>lme<span class=\"_ _17\"></span>nte <span class=\"_ _14\"></span>esec<span class=\"_ _17\"></span>utiv<span class=\"_ _17\"></span>i (<span class=\"ff6\">en<span class=\"_ _17\"></span>force<span class=\"_ _17\"></span>abl<span class=\"_ _17\"></span>e<span class=\"ff1\">) e <span class=\"_ _0\"></span>in<span class=\"_ _17\"></span>clud<span class=\"_ _17\"></span>e anc<span class=\"_ _17\"></span>he i<span class=\"_ _17\"></span> <span class=\"ff6\">rent-<span class=\"_ _17\"></span>free <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rio<span class=\"_ _17\"></span>d<span class=\"ff1\">. A<span class=\"_ _17\"></span> tal<span class=\"_ _17\"></span>e du<span class=\"_ _17\"></span>rata <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span> ag<span class=\"_ _17\"></span>giu<span class=\"_ _0\"></span>ng<span class=\"_ _17\"></span>e: </span></span></span></span>\u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span></span>il<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>peri<span class=\"_ _17\"></span>odo<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>cope<span class=\"_ _17\"></span>rto <span class=\"_ _16\"></span>da <span class=\"_ _16\"></span>un\u2019<span class=\"_ _17\"></span>opzi<span class=\"_ _17\"></span>one <span class=\"_ _16\"></span>di <span class=\"_ _6d\"></span>rinn<span class=\"_ _17\"></span>ovo <span class=\"_ _16\"></span>del<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>con<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>rat<span class=\"_ _17\"></span>to <span class=\"_ _16\"></span>(\u201cop<span class=\"_ _17\"></span>zion<span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>proro<span class=\"_ _17\"></span>ga\u201d <span class=\"_ _16\"></span>o <span class=\"_ _17\"></span><span class=\"ff6\">ren<span class=\"_ _17\"></span>ewa<span class=\"_ _17\"></span>l </span>op<span class=\"_ _17\"></span>tion<span class=\"_ _0\"></span><span class=\"ff1\">), q<span class=\"_ _17\"></span>uan<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> la<span class=\"_ _17\"></span> soc<span class=\"_ _17\"></span>iet\u00e0 \u00e8<span class=\"_ _17\"></span> rag<span class=\"_ _17\"></span>ione<span class=\"_ _17\"></span>vol<span class=\"_ _0\"></span>men<span class=\"_ _17\"></span>te ce<span class=\"_ _17\"></span>rta d<span class=\"_ _17\"></span>i es<span class=\"_ _17\"></span>erci<span class=\"_ _17\"></span>tare <span class=\"_ _0\"></span>tal<span class=\"_ _17\"></span>e op<span class=\"_ _17\"></span>zione<span class=\"_ _17\"></span>;  </span>\u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span></span>i <span class=\"_ _1f\"> </span>peri<span class=\"_ _17\"></span>odi<span class=\"_ _17\"></span> <span class=\"_ _8\"> </span>su<span class=\"_ _17\"></span>cces<span class=\"_ _0\"></span>siv<span class=\"_ _17\"></span>i <span class=\"_ _21\"> </span>alla <span class=\"_ _1f\"> </span>data<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>ris<span class=\"_ _17\"></span>olu<span class=\"_ _17\"></span>zione<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>(\u201copz<span class=\"_ _17\"></span>ione<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>ri<span class=\"_ _0\"></span>sol<span class=\"_ _17\"></span>uzion<span class=\"_ _17\"></span>e\u201d <span class=\"_ _21\"> </span>o <span class=\"_ _21\"> </span><span class=\"ff6\">termi<span class=\"_ _17\"></span>nati<span class=\"_ _17\"></span>on<span class=\"_ _82\"> </span></span>op<span class=\"_ _17\"></span>tion<span class=\"_ _0\"></span><span class=\"ff1\">), q<span class=\"_ _17\"></span>uan<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> la<span class=\"_ _17\"></span> soc<span class=\"_ _17\"></span>iet\u00e0 \u00e8<span class=\"_ _17\"></span> rag<span class=\"_ _17\"></span>ione<span class=\"_ _17\"></span>vol<span class=\"_ _0\"></span>men<span class=\"_ _17\"></span>te ce<span class=\"_ _17\"></span>rta d<span class=\"_ _17\"></span>i no<span class=\"_ _17\"></span>n es<span class=\"_ _0\"></span>erc<span class=\"_ _17\"></span>itar<span class=\"_ _0\"></span>e t<span class=\"_ _0\"></span>al<span class=\"_ _17\"></span>e op<span class=\"_ _0\"></span>zi<span class=\"_ _17\"></span>one. </span>Le<span class=\"_ _17\"></span> opzi<span class=\"_ _17\"></span>oni <span class=\"_ _0\"></span>di<span class=\"_ _17\"></span> riso<span class=\"_ _17\"></span>luzi<span class=\"_ _17\"></span>one d<span class=\"_ _17\"></span>eten<span class=\"_ _0\"></span>ute<span class=\"_ _17\"></span> sol<span class=\"_ _17\"></span>o da<span class=\"_ _17\"></span>l lo<span class=\"_ _17\"></span>catore<span class=\"_ _17\"></span> non<span class=\"_ _17\"></span> son<span class=\"_ _0\"></span>o c<span class=\"_ _17\"></span>onsi<span class=\"_ _17\"></span>dera<span class=\"_ _17\"></span>te.  La<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>rag<span class=\"_ _0\"></span>io<span class=\"_ _17\"></span>nevo<span class=\"_ _17\"></span>le cert<span class=\"_ _0\"></span>ezz<span class=\"_ _17\"></span>a di<span class=\"_ _0\"></span> eser<span class=\"_ _17\"></span>cita<span class=\"_ _17\"></span>re o meno<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>un\u2019<span class=\"_ _17\"></span>opz<span class=\"_ _0\"></span>io<span class=\"_ _17\"></span>ne di pr<span class=\"_ _17\"></span>orog<span class=\"_ _0\"></span>a o ris<span class=\"_ _17\"></span>oluz<span class=\"_ _0\"></span>io<span class=\"_ _17\"></span>ne pre<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>sta<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dal<span class=\"_ _17\"></span> co<span class=\"_ _0\"></span>ntr<span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>o <span class=\"_ _1f\"> </span>\u00e8 <span class=\"_ _21\"> </span>veri<span class=\"_ _17\"></span>fica<span class=\"_ _17\"></span>ta <span class=\"_ _21\"> </span>dal<span class=\"_ _17\"></span>la <span class=\"_ _21\"> </span>so<span class=\"_ _0\"></span>cie<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _21\"> </span>all<span class=\"_ _17\"></span>a <span class=\"_ _21\"> </span>data<span class=\"_ _17\"></span> <span class=\"_ _8\"> </span>di <span class=\"_ _1f\"> </span>deco<span class=\"_ _17\"></span>rrenz<span class=\"_ _17\"></span>a, <span class=\"_ _21\"> </span>con<span class=\"_ _17\"></span>sid<span class=\"_ _0\"></span>era<span class=\"_ _17\"></span>ndo <span class=\"_ _1f\"> </span>tutti<span class=\"_ _17\"></span> <span class=\"_ _8\"> </span>i <span class=\"_ _1f\"> </span>fatti<span class=\"_ _17\"></span> <span class=\"_ _8\"> </span>e <span class=\"_ _1f\"> </span>le ci<span class=\"_ _17\"></span>rcost<span class=\"_ _17\"></span>anze<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>che <span class=\"_ _12\"> </span>gene<span class=\"_ _17\"></span>rano <span class=\"_ _12\"> </span>un <span class=\"_ _19\"> </span>in<span class=\"_ _17\"></span>cent<span class=\"_ _17\"></span>ivo <span class=\"_ _12\"> </span>econ<span class=\"_ _17\"></span>omico<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>all<span class=\"_ _17\"></span>\u2019eser<span class=\"_ _17\"></span>cizio<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>men<span class=\"_ _17\"></span>o<span class=\"_ _6\"></span><span class=\"ff1\"> <span class=\"_ _19\"> </span></span>del<span class=\"_ _17\"></span>l\u2019op<span class=\"_ _17\"></span>zion<span class=\"_ _17\"></span>e, <span class=\"_ _19\"> </span>ed <span class=\"_ _12\"> </span>\u00e8 su<span class=\"_ _0\"></span>cce<span class=\"_ _17\"></span>ssi<span class=\"_ _0\"></span>vam<span class=\"_ _17\"></span>ente<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>ri<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>rif<span class=\"_ _17\"></span>icata<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>og<span class=\"_ _17\"></span>ni <span class=\"_ _19\"> </span>qu<span class=\"_ _17\"></span>alvo<span class=\"_ _17\"></span>lta <span class=\"_ _12\"></span>si <span class=\"_ _19\"></span>pr<span class=\"_ _17\"></span>esen<span class=\"_ _17\"></span>tino<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>even<span class=\"_ _17\"></span>ti <span class=\"_ _19\"> </span>si<span class=\"_ _0\"></span>gn<span class=\"_ _17\"></span>ifica<span class=\"_ _17\"></span>tivi <span class=\"_ _12\"></span>o <span class=\"_ _19\"> </span>cam<span class=\"_ _0\"></span>bi<span class=\"_ _17\"></span>amen<span class=\"_ _0\"></span>ti<span class=\"_ _17\"></span> ne<span class=\"_ _17\"></span>lle <span class=\"_ _6d\"></span>circ<span class=\"_ _17\"></span>osta<span class=\"_ _17\"></span>nze <span class=\"_ _6d\"></span>che<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>potre<span class=\"_ _17\"></span>bbe<span class=\"_ _0\"></span>ro <span class=\"_ _6d\"></span>in<span class=\"_ _0\"></span>cid<span class=\"_ _17\"></span>ere <span class=\"_ _6d\"></span>sull<span class=\"_ _17\"></span>a <span class=\"_ _16\"></span>sua<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>de<span class=\"_ _0\"></span>ter<span class=\"_ _17\"></span>mina<span class=\"_ _17\"></span>zion<span class=\"_ _17\"></span>e, <span class=\"_ _6d\"></span>e <span class=\"_ _16\"></span>che<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>sono <span class=\"_ _6d\"></span>sott<span class=\"_ _17\"></span>o <span class=\"_ _16\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>con<span class=\"_ _17\"></span>trol<span class=\"_ _17\"></span>lo de<span class=\"_ _17\"></span>lla s<span class=\"_ _17\"></span>ocie<span class=\"_ _17\"></span>t\u00e0. Co<span class=\"_ _17\"></span>ntab<span class=\"_ _17\"></span>iliz<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>zio<span class=\"_ _17\"></span>ne d<span class=\"_ _0\"></span>el <span class=\"ff6\">l<span class=\"_ _17\"></span>easi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> </span></span>Al<span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>de<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rre<span class=\"_ _0\"></span>nz<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff7\">, l<span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>soci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _16\"></span>rile<span class=\"_ _0\"></span>va <span class=\"_ _16\"></span>l\u2019at<span class=\"_ _17\"></span>tivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>il <span class=\"_ _17\"></span>dir<span class=\"_ _0\"></span>itt<span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>uti<span class=\"_ _17\"></span>lizzo<span class=\"_ _17\"></span> <span class=\"_ _0\"></span>(<span class=\"ff6\">Ri<span class=\"_ _17\"></span>ght <span class=\"_ _17\"></span>of <span class=\"_ _16\"></span>Use<span class=\"_ _17\"></span> </span></span></span>o R<span class=\"_ _17\"></span>oU<span class=\"ff1\">) <span class=\"_ _17\"></span>e la<span class=\"_ _17\"></span> pass<span class=\"_ _17\"></span>ivi<span class=\"_ _17\"></span>t\u00e0 del<span class=\"_ _17\"></span> <span class=\"ff6\">leas<span class=\"_ _17\"></span>ing<span class=\"_ _0\"></span><span class=\"ff1\"> (<span class=\"ff6\">l<span class=\"_ _17\"></span>ease<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>li<span class=\"_ _17\"></span>abili<span class=\"_ _17\"></span>ty<span class=\"ff1 ls7\">).<span class=\"ls0\"> </span></span></span></span></span></span>L\u2019<span class=\"_ _17\"></span>attiv<span class=\"_ _17\"></span>it\u00e0 <span class=\"_ _3\"></span>consi<span class=\"_ _17\"></span>sten<span class=\"_ _17\"></span>te <span class=\"_ _12\"> </span>ne<span class=\"_ _17\"></span>l <span class=\"_ _12\"> </span>diri<span class=\"_ _17\"></span>tto <span class=\"_ _12\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _12\"> </span>utili<span class=\"_ _17\"></span>zzo <span class=\"_ _12\"></span>vi<span class=\"_ _17\"></span>ene <span class=\"_ _3\"></span>inizi<span class=\"_ _17\"></span>alme<span class=\"_ _17\"></span>nte <span class=\"_ _12\"></span>val<span class=\"_ _17\"></span>utat<span class=\"_ _17\"></span>a <span class=\"_ _12\"> </span>al <span class=\"_ _3\"></span>costo<span class=\"_ _17\"></span>, <span class=\"_ _12\"> </span>comp<span class=\"_ _0\"></span>ren<span class=\"_ _17\"></span>sivo<span class=\"_ _17\"></span> de<span class=\"_ _17\"></span>ll'im<span class=\"_ _17\"></span>porto<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>del<span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>va<span class=\"_ _0\"></span>lu<span class=\"_ _17\"></span>tazion<span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>ini<span class=\"_ _17\"></span>zial<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>dell<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>pas<span class=\"_ _17\"></span>sivit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _17\"></span><span class=\"ff6\">leasi<span class=\"_ _17\"></span>ng<span class=\"ff1\">, <span class=\"_ _16\"></span>rett<span class=\"_ _17\"></span>ific<span class=\"_ _17\"></span>ato <span class=\"_ _16\"></span>dei <span class=\"_ _16\"></span>pag<span class=\"_ _17\"></span>amen<span class=\"_ _17\"></span>ti <span class=\"_ _17\"></span>do<span class=\"_ _0\"></span>vu<span class=\"_ _0\"></span>ti </span></span>pe<span class=\"_ _17\"></span>r il <span class=\"ff6\">le<span class=\"_ _17\"></span>asi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> eff<span class=\"_ _0\"></span>ett<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>ti a<span class=\"_ _17\"></span>lla<span class=\"_ _0\"></span> dat<span class=\"_ _17\"></span>a o pr<span class=\"_ _17\"></span>ima<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>de<span class=\"_ _17\"></span>lla d<span class=\"_ _17\"></span>ata d<span class=\"_ _17\"></span>i de<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rre<span class=\"_ _17\"></span>nza, i<span class=\"_ _17\"></span>ncre<span class=\"_ _17\"></span>ment<span class=\"_ _17\"></span>ato d<span class=\"_ _0\"></span>ei<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>co<span class=\"_ _17\"></span>sti di<span class=\"_ _17\"></span>retti<span class=\"_ _17\"></span> </span></span>in<span class=\"_ _17\"></span>izia<span class=\"_ _0\"></span>li <span class=\"_ _17\"></span>so<span class=\"_ _0\"></span>ste<span class=\"_ _17\"></span>nuti <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>una<span class=\"_ _17\"></span> sti<span class=\"_ _17\"></span>ma <span class=\"_ _17\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>costi<span class=\"_ _17\"></span> c<span class=\"_ _17\"></span>he i<span class=\"_ _0\"></span>l <span class=\"_ _17\"></span>lo<span class=\"_ _0\"></span>cata<span class=\"_ _17\"></span>rio <span class=\"_ _17\"></span>do<span class=\"_ _0\"></span>vr\u00e0<span class=\"_ _17\"></span> so<span class=\"_ _17\"></span>sten<span class=\"_ _17\"></span>ere <span class=\"_ _17\"></span>per<span class=\"_ _17\"></span> lo <span class=\"_ _17\"></span>sma<span class=\"_ _17\"></span>ntel<span class=\"_ _17\"></span>lame<span class=\"_ _17\"></span>nto e l<span class=\"_ _17\"></span>a ri<span class=\"_ _17\"></span>mozi<span class=\"_ _17\"></span>one d<span class=\"_ _0\"></span>ell<span class=\"_ _17\"></span>'atti<span class=\"_ _17\"></span>vit\u00e0 <span class=\"_ _0\"></span>sot<span class=\"_ _17\"></span>tosta<span class=\"_ _17\"></span>nte o<span class=\"_ _17\"></span> per<span class=\"_ _0\"></span> il<span class=\"_ _17\"></span> rip<span class=\"_ _17\"></span>risti<span class=\"_ _0\"></span>no<span class=\"_ _17\"></span> dell<span class=\"_ _17\"></span>'attiv<span class=\"_ _17\"></span>it\u00e0 <span class=\"_ _17\"></span>sotto<span class=\"_ _17\"></span>stant<span class=\"_ _17\"></span>e o d<span class=\"_ _17\"></span>el s<span class=\"_ _17\"></span>ito i<span class=\"_ _17\"></span>n cui<span class=\"_ _17\"></span> \u00e8 ub<span class=\"_ _17\"></span>icat<span class=\"_ _0\"></span>a, <span class=\"_ _0\"></span>al<span class=\"_ _17\"></span> netto<span class=\"_ _17\"></span> deg<span class=\"_ _17\"></span>li i<span class=\"_ _17\"></span>ncent<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>i a<span class=\"_ _17\"></span>l <span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff1\"> rice<span class=\"_ _17\"></span>vuti<span class=\"_ _17\"></span>.  </span></span>La<span class=\"_ _17\"></span> pass<span class=\"_ _17\"></span>ivi<span class=\"_ _17\"></span>t\u00e0 de<span class=\"_ _17\"></span>l <span class=\"ff6\">le<span class=\"_ _17\"></span>asin<span class=\"_ _0\"></span>g<span class=\"ff1\"> v<span class=\"_ _0\"></span>ien<span class=\"_ _17\"></span>e va<span class=\"_ _17\"></span>luta<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>al<span class=\"_ _17\"></span> val<span class=\"_ _17\"></span>ore a<span class=\"_ _17\"></span>ttua<span class=\"_ _17\"></span>le d<span class=\"_ _17\"></span>ei p<span class=\"_ _17\"></span>agam<span class=\"_ _17\"></span>enti<span class=\"_ _17\"></span> dov<span class=\"_ _0\"></span>uti <span class=\"_ _17\"></span>per i<span class=\"_ _17\"></span>l le<span class=\"_ _17\"></span>asi<span class=\"_ _17\"></span>ng n<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> </span></span>ve<span class=\"_ _0\"></span>rsa<span class=\"_ _17\"></span>ti <span class=\"_ _17\"></span>all<span class=\"_ _17\"></span>a d<span class=\"_ _17\"></span>ata <span class=\"_ _17\"></span>di<span class=\"_ _17\"></span> de<span class=\"_ _17\"></span>corre<span class=\"_ _17\"></span>nza. <span class=\"_ _17\"></span>Ai<span class=\"_ _17\"></span> fi<span class=\"_ _17\"></span>ni <span class=\"_ _17\"></span>del<span class=\"_ _0\"></span>l\u2019a<span class=\"_ _17\"></span>ttual<span class=\"_ _17\"></span>izz<span class=\"_ _17\"></span>azion<span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>soci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _17\"></span>uti<span class=\"_ _0\"></span>liz<span class=\"_ _17\"></span>za, <span class=\"_ _17\"></span>qua<span class=\"_ _17\"></span>ndo<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>poss<span class=\"_ _17\"></span>ibile<span class=\"_ _17\"></span> e<span class=\"_ _0\"></span> se<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>ev<span class=\"_ _17\"></span>inci<span class=\"_ _17\"></span>bile<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dal<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>cont<span class=\"_ _0\"></span>rat<span class=\"_ _0\"></span>to,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>tass<span class=\"_ _17\"></span>o di inte<span class=\"_ _17\"></span>ress<span class=\"_ _0\"></span>e impl<span class=\"_ _17\"></span>ici<span class=\"_ _17\"></span>to <span class=\"_ _6\"></span>de<span class=\"_ _17\"></span>l <span class=\"_ _6\"></span><span class=\"ff6\">leasi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> o, in alte<span class=\"_ _17\"></span>rna<span class=\"_ _0\"></span>tiv<span class=\"_ _17\"></span>a, il tass<span class=\"_ _0\"></span>o di<span class=\"_ _17\"></span> </span></span>fin<span class=\"_ _17\"></span>anz<span class=\"_ _0\"></span>ia<span class=\"_ _17\"></span>mento<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>mar<span class=\"_ _17\"></span>ginal<span class=\"_ _17\"></span>e <span class=\"_ _6\"></span>(<span class=\"ff6\">inc<span class=\"_ _17\"></span>reme<span class=\"_ _0\"></span>nta<span class=\"_ _17\"></span>l <span class=\"_ _6\"></span>bor<span class=\"_ _0\"></span>row<span class=\"_ _17\"></span>ing<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>rate<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>- <span class=\"_ _6\"></span>IBR<span class=\"ff1\">).<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>I <span class=\"_ _6\"></span>paga<span class=\"_ _17\"></span>ment<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>d<span class=\"_ _17\"></span>ovut<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>pe<span class=\"_ _17\"></span>r <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span><span class=\"ff6\">leas<span class=\"_ _17\"></span>ing<span class=\"ff1\"> </span></span></span></span>in<span class=\"_ _17\"></span>clusi<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>nell<span class=\"_ _17\"></span>a <span class=\"_ _15\"></span>valu<span class=\"_ _17\"></span>tazi<span class=\"_ _17\"></span>one <span class=\"_ _15\"></span>de<span class=\"_ _17\"></span>lla <span class=\"_ _14\"></span>pass<span class=\"_ _17\"></span>ivit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>compr<span class=\"_ _17\"></span>endo<span class=\"_ _17\"></span>no <span class=\"_ _15\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>pag<span class=\"_ _17\"></span>amen<span class=\"_ _17\"></span>ti <span class=\"_ _15\"></span>fi<span class=\"_ _0\"></span>ssi<span class=\"_ _0\"></span>, <span class=\"_ _15\"></span>i <span class=\"_ _14\"></span>paga<span class=\"_ _17\"></span>ment<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>va<span class=\"_ _17\"></span>riab<span class=\"_ _17\"></span>ili ch<span class=\"_ _0\"></span>e <span class=\"_ _17\"></span>dipe<span class=\"_ _17\"></span>ndon<span class=\"_ _17\"></span>o d<span class=\"_ _0\"></span>a <span class=\"_ _17\"></span>un i<span class=\"_ _17\"></span>ndice<span class=\"_ _17\"></span> o <span class=\"_ _17\"></span>un <span class=\"_ _0\"></span>tas<span class=\"_ _17\"></span>so, <span class=\"_ _17\"></span>gli<span class=\"_ _0\"></span> i<span class=\"_ _17\"></span>mpor<span class=\"_ _0\"></span>ti <span class=\"_ _17\"></span>che<span class=\"_ _17\"></span> si <span class=\"_ _17\"></span>pre<span class=\"_ _0\"></span>ved<span class=\"_ _17\"></span>e d<span class=\"_ _17\"></span>i p<span class=\"_ _17\"></span>agare<span class=\"_ _17\"></span> a <span class=\"_ _17\"></span>titol<span class=\"_ _17\"></span>o d<span class=\"_ _17\"></span>i g<span class=\"_ _17\"></span>aran<span class=\"_ _0\"></span>zia su<span class=\"_ _0\"></span>l <span class=\"_ _1f\"> </span>valo<span class=\"_ _17\"></span>re <span class=\"_ _21\"> </span>res<span class=\"_ _17\"></span>idu<span class=\"_ _0\"></span>o, <span class=\"_ _1f\"> </span>il <span class=\"_ _1f\"> </span>prez<span class=\"_ _17\"></span>zo <span class=\"_ _21\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _8\"> </span>es<span class=\"_ _17\"></span>erci<span class=\"_ _0\"></span>zi<span class=\"_ _17\"></span>o <span class=\"_ _21\"> </span>di <span class=\"_ _1f\"> </span>un\u2019o<span class=\"_ _0\"></span>pz<span class=\"_ _0\"></span>io<span class=\"_ _17\"></span>ne <span class=\"_ _21\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _8\"> </span>ac<span class=\"_ _0\"></span>qui<span class=\"_ _17\"></span>sto <span class=\"_ _1f\"> </span>(che<span class=\"_ _0\"></span> <span class=\"_ _21\"> </span>la <span class=\"_ _1f\"> </span>soc<span class=\"_ _0\"></span>ie<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _21\"> </span>ha <span class=\"_ _1f\"> </span>la rag<span class=\"_ _17\"></span>ion<span class=\"_ _17\"></span>evole<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>cer<span class=\"_ _17\"></span>tezz<span class=\"_ _0\"></span>a di<span class=\"_ _0\"></span> eserc<span class=\"_ _17\"></span>itar<span class=\"_ _0\"></span>e),<span class=\"_ _0\"></span> i pag<span class=\"_ _17\"></span>amen<span class=\"_ _0\"></span>ti dov<span class=\"_ _17\"></span>uti in<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>un<span class=\"_ _0\"></span> perio<span class=\"_ _17\"></span>do di ri<span class=\"_ _0\"></span>nnov<span class=\"_ _0\"></span>o fac<span class=\"_ _17\"></span>oltativ<span class=\"_ _17\"></span>o <span class=\"_ _6\"></span>(se<span class=\"_ _17\"></span> la<span class=\"_ _17\"></span>  s<span class=\"_ _17\"></span>ocie<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _21\"> </span>ha <span class=\"_ _21\"> </span>la <span class=\"_ _21\"> </span>ragi<span class=\"_ _17\"></span>onevo<span class=\"_ _17\"></span>le <span class=\"_ _21\"> </span>cer<span class=\"_ _0\"></span>tez<span class=\"_ _17\"></span>za <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>ese<span class=\"_ _17\"></span>rcita<span class=\"_ _17\"></span>re <span class=\"_ _21\"> </span>l\u2019o<span class=\"_ _17\"></span>pzion<span class=\"_ _17\"></span>e <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>rinno<span class=\"_ _17\"></span>vo) <span class=\"_ _21\"> </span>e <span class=\"_ _21\"> </span>le <span class=\"_ _21\"> </span>pe<span class=\"_ _0\"></span>nal<span class=\"_ _17\"></span>it\u00e0 <span class=\"_ _21\"> </span>di ris<span class=\"_ _17\"></span>olu<span class=\"_ _17\"></span>zione<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>anti<span class=\"_ _0\"></span>ci<span class=\"_ _17\"></span>pata<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>(a <span class=\"_ _16\"></span>meno<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>soci<span class=\"_ _0\"></span>et\u00e0<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>abb<span class=\"_ _17\"></span>ia <span class=\"_ _17\"></span>la<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>ragio<span class=\"_ _17\"></span>nev<span class=\"_ _0\"></span>ole<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>certe<span class=\"_ _17\"></span>zza <span class=\"_ _16\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>non <span class=\"_ _16\"></span>riso<span class=\"_ _17\"></span>lve<span class=\"_ _17\"></span>re an<span class=\"_ _17\"></span>tici<span class=\"_ _17\"></span>pata<span class=\"_ _0\"></span>men<span class=\"_ _17\"></span>te i<span class=\"_ _0\"></span>l <span class=\"ff6\">l<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span>sin<span class=\"_ _17\"></span>g<span class=\"ff1 ls7\">).<span class=\"ls0\"> </span></span></span>Su<span class=\"_ _17\"></span>cces<span class=\"_ _17\"></span>siva<span class=\"_ _17\"></span>mente<span class=\"_ _17\"></span>, <span class=\"_ _19\"> </span>l\u2019<span class=\"_ _17\"></span>attivi<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _12\"> </span>per <span class=\"_ _12\"> </span>il <span class=\"_ _12\"> </span>di<span class=\"_ _0\"></span>rit<span class=\"_ _17\"></span>to <span class=\"_ _19\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>util<span class=\"_ _17\"></span>izz<span class=\"_ _0\"></span>o <span class=\"_ _19\"> </span>vi<span class=\"_ _17\"></span>ene<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>ammo<span class=\"_ _17\"></span>rtizz<span class=\"_ _17\"></span>ata <span class=\"_ _12\"> </span>a <span class=\"_ _19\"> </span>q<span class=\"_ _17\"></span>uote<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>cos<span class=\"_ _0\"></span>tan<span class=\"_ _17\"></span>ti <span class=\"_ _12\"> </span>per l\u2019i<span class=\"_ _17\"></span>nter<span class=\"_ _17\"></span>a <span class=\"_ _6\"></span>dura<span class=\"_ _17\"></span>ta <span class=\"_ _6\"></span>del<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>con<span class=\"_ _17\"></span>tratto<span class=\"_ _17\"></span>, <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>meno<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>contr<span class=\"_ _17\"></span>atto stes<span class=\"_ _0\"></span>so non<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>pre<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>tras<span class=\"_ _17\"></span>ferim<span class=\"_ _17\"></span>ento<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>del<span class=\"_ _17\"></span>la pro<span class=\"_ _17\"></span>prie<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>termi<span class=\"_ _17\"></span>ne <span class=\"_ _15\"></span>dell<span class=\"_ _17\"></span>a <span class=\"_ _3\"></span>dura<span class=\"_ _17\"></span>ta <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span><span class=\"ff6\">leasi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> <span class=\"_ _15\"></span>ovv<span class=\"_ _0\"></span>ero <span class=\"_ _15\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>costo<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _15\"></span><span class=\"ff6\">leasi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> <span class=\"_ _15\"></span>rifle<span class=\"_ _0\"></span>tta<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>fatto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>che<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>il </span></span></span></span>lo<span class=\"_ _17\"></span>cata<span class=\"_ _0\"></span>rio<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>eser<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1f\"> </span>l\u2019op<span class=\"_ _17\"></span>zione<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>ac<span class=\"_ _0\"></span>qui<span class=\"_ _17\"></span>sto. <span class=\"_ _1f\"> </span>In <span class=\"_ _21\"> </span>tal<span class=\"_ _17\"></span>e <span class=\"_ _21\"> </span>ult<span class=\"_ _0\"></span>ima<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>fatti<span class=\"_ _17\"></span>spec<span class=\"_ _17\"></span>ie <span class=\"_ _21\"> </span>l\u2019<span class=\"_ _17\"></span>ammor<span class=\"_ _17\"></span>tamen<span class=\"_ _17\"></span>to <span class=\"_ _21\"> </span>do<span class=\"_ _0\"></span>vr\u00e0<span class=\"_ _17\"></span> es<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>re il <span class=\"_ _6\"></span>pi<span class=\"_ _17\"></span>\u00f9 <span class=\"_ _6\"></span>brev<span class=\"_ _17\"></span>e <span class=\"_ _6\"></span>tra la <span class=\"_ _6\"></span>vi<span class=\"_ _0\"></span>ta util<span class=\"_ _17\"></span>e <span class=\"_ _6\"></span>del<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>be<span class=\"_ _0\"></span>ne e <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>dur<span class=\"_ _0\"></span>ata<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>de<span class=\"_ _17\"></span>l <span class=\"_ _6\"></span>cont<span class=\"_ _17\"></span>ratto<span class=\"_ _17\"></span>. <span class=\"_ _6\"></span>Le <span class=\"_ _6\"></span>vi<span class=\"_ _17\"></span>te <span class=\"_ _6\"></span>uti<span class=\"_ _17\"></span>li stima<span class=\"_ _17\"></span>te <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _17\"></span>e att<span class=\"_ _0\"></span>iv<span class=\"_ _17\"></span>it\u00e0 pe<span class=\"_ _17\"></span>r il d<span class=\"_ _17\"></span>irit<span class=\"_ _0\"></span>to d<span class=\"_ _17\"></span>i util<span class=\"_ _17\"></span>izzo s<span class=\"_ _17\"></span>ono c<span class=\"_ _17\"></span>alco<span class=\"_ _17\"></span>late<span class=\"_ _17\"></span> seco<span class=\"_ _17\"></span>ndo il m<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>imo<span class=\"_ _17\"></span> crite<span class=\"_ _17\"></span>rio a<span class=\"_ _17\"></span>ppli<span class=\"_ _17\"></span>cato al<span class=\"_ _17\"></span>le vo<span class=\"_ _17\"></span>ci di<span class=\"_ _17\"></span> imm<span class=\"_ _17\"></span>obil<span class=\"_ _17\"></span>izza<span class=\"_ _17\"></span>zioni<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>rife<span class=\"_ _17\"></span>rimen<span class=\"_ _17\"></span>to. <span class=\"_ _12\"></span>Ino<span class=\"_ _17\"></span>ltre<span class=\"_ _0\"></span>, <span class=\"_ _12\"></span>l'a<span class=\"_ _0\"></span>tti<span class=\"_ _17\"></span>vit\u00e0 <span class=\"_ _12\"></span>pe<span class=\"_ _17\"></span>r <span class=\"_ _19\"> </span>il<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>dir<span class=\"_ _0\"></span>itt<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>uti<span class=\"_ _17\"></span>liz<span class=\"_ _17\"></span>zo <span class=\"_ _12\"></span>viene<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>dim<span class=\"_ _17\"></span>inui<span class=\"_ _17\"></span>ta <span class=\"_ _12\"></span>del<span class=\"_ _0\"></span>le ev<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tua<span class=\"_ _17\"></span>li  per<span class=\"_ _17\"></span>dite<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>per  rid<span class=\"_ _17\"></span>uzi<span class=\"_ _0\"></span>on<span class=\"_ _17\"></span>e <span class=\"_ _1c\"> </span>di<span class=\"_ _0\"></span>  valo<span class=\"_ _17\"></span>re  (<span class=\"_ _6\"></span><span class=\"ff6\">im<span class=\"_ _17\"></span>pairm<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"ff1\">)  e  re<span class=\"_ _0\"></span>tti<span class=\"_ _17\"></span>fica<span class=\"_ _0\"></span>ta  al<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>fin<span class=\"_ _17\"></span>e <span class=\"_ _1c\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>rifl<span class=\"_ _0\"></span>ett<span class=\"_ _0\"></span>ere<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>le<span class=\"_ _17\"></span> </span></span>rim<span class=\"_ _17\"></span>isur<span class=\"_ _17\"></span>azio<span class=\"_ _17\"></span>ni de<span class=\"_ _17\"></span>lla <span class=\"_ _0\"></span>pa<span class=\"_ _17\"></span>ssivit<span class=\"_ _17\"></span>\u00e0 de<span class=\"_ _0\"></span>l <span class=\"ff6\">l<span class=\"_ _17\"></span>easi<span class=\"_ _17\"></span>ng<span class=\"ff1\">. </span></span>La<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>pa<span class=\"_ _17\"></span>ssi<span class=\"_ _0\"></span>vit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>del <span class=\"_ _6\"></span><span class=\"ff6\">leas<span class=\"_ _17\"></span>ing<span class=\"ff1\">, <span class=\"_ _6\"></span>succ<span class=\"_ _17\"></span>essi<span class=\"_ _17\"></span>vame<span class=\"_ _17\"></span>nte <span class=\"_ _6\"></span>alla<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>va<span class=\"_ _17\"></span>lutaz<span class=\"_ _17\"></span>ion<span class=\"_ _17\"></span>e <span class=\"_ _14\"></span>inizi<span class=\"_ _17\"></span>ale<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>al<span class=\"_ _17\"></span>la <span class=\"_ _14\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _14\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>dec<span class=\"_ _17\"></span>orren<span class=\"_ _17\"></span>za, <span class=\"_ _6\"></span>\u00e8 </span></span>va<span class=\"_ _0\"></span>lu<span class=\"_ _17\"></span>tata <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>cos<span class=\"_ _17\"></span>to <span class=\"_ _15\"></span>am<span class=\"_ _17\"></span>morti<span class=\"_ _17\"></span>zzato<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>uti<span class=\"_ _17\"></span>lizz<span class=\"_ _17\"></span>ando<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>crit<span class=\"_ _17\"></span>erio <span class=\"_ _14\"></span>del<span class=\"_ _17\"></span>l\u2019int<span class=\"_ _17\"></span>eress<span class=\"_ _17\"></span>e <span class=\"_ _15\"></span>ef<span class=\"_ _17\"></span>fetti<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>ed<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _14\"></span>rimis<span class=\"_ _17\"></span>urat<span class=\"_ _0\"></span>a <span class=\"_ _14\"></span>in ca<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>modi<span class=\"_ _17\"></span>fica<span class=\"_ _17\"></span> d<span class=\"_ _17\"></span>ei <span class=\"_ _16\"></span>futur<span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>pag<span class=\"_ _17\"></span>amen<span class=\"_ _17\"></span>ti <span class=\"_ _17\"></span>do<span class=\"_ _0\"></span>vu<span class=\"_ _0\"></span>ti <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>il <span class=\"_ _17\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff1\"> d<span class=\"_ _17\"></span>eriv<span class=\"_ _17\"></span>anti<span class=\"_ _17\"></span> <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>una<span class=\"_ _17\"></span> v<span class=\"_ _17\"></span>aria<span class=\"_ _17\"></span>zion<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>dell<span class=\"_ _17\"></span>'ind<span class=\"_ _0\"></span>ice<span class=\"_ _17\"></span> </span></span>o <span class=\"_ _3\"></span>tass<span class=\"_ _17\"></span>o, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cas<span class=\"_ _17\"></span>o <span class=\"_ _12\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>mod<span class=\"_ _0\"></span>ifi<span class=\"_ _17\"></span>ca <span class=\"_ _3\"></span>del<span class=\"_ _17\"></span>l'im<span class=\"_ _17\"></span>porto<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>che<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>la <span class=\"_ _3\"></span>soc<span class=\"_ _17\"></span>iet\u00e0<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>prev<span class=\"_ _17\"></span>ede<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>dov<span class=\"_ _17\"></span>er <span class=\"_ _3\"></span>pag<span class=\"_ _17\"></span>are <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>tito<span class=\"_ _0\"></span>lo<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>di<span class=\"_ _0\"></span> ga<span class=\"_ _17\"></span>ranzi<span class=\"_ _17\"></span>a <span class=\"_ _15\"></span>su<span class=\"_ _0\"></span>l <span class=\"_ _15\"></span>val<span class=\"_ _17\"></span>ore<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>res<span class=\"_ _17\"></span>iduo <span class=\"_ _14\"></span>o <span class=\"_ _15\"></span>qua<span class=\"_ _17\"></span>ndo<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>soci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _14\"></span>modi<span class=\"_ _17\"></span>fica<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>la<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>su<span class=\"_ _0\"></span>a <span class=\"_ _15\"></span>val<span class=\"_ _17\"></span>utaz<span class=\"_ _17\"></span>ione<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>con<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>rife<span class=\"_ _17\"></span>rimen<span class=\"_ _17\"></span>to al<span class=\"_ _17\"></span>l'es<span class=\"_ _17\"></span>erci<span class=\"_ _0\"></span>zio<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>o <span class=\"_ _6\"></span>men<span class=\"_ _17\"></span>o <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>un'o<span class=\"_ _17\"></span>pzio<span class=\"_ _17\"></span>ne <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>ac<span class=\"_ _17\"></span>quis<span class=\"_ _17\"></span>to, <span class=\"_ _6\"></span>pro<span class=\"_ _17\"></span>roga<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>o riso<span class=\"_ _0\"></span>lu<span class=\"_ _17\"></span>zione<span class=\"_ _17\"></span>. <span class=\"_ _6\"></span>Quan<span class=\"_ _17\"></span>do <span class=\"_ _6\"></span>la pass<span class=\"_ _17\"></span>ivit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>de<span class=\"_ _0\"></span>l le<span class=\"_ _17\"></span>asing<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _6\"></span>vie<span class=\"_ _17\"></span>ne rimi<span class=\"_ _0\"></span>sur<span class=\"_ _17\"></span>ata, il loc<span class=\"_ _17\"></span>atari<span class=\"_ _17\"></span>o <span class=\"_ _6\"></span>pr<span class=\"_ _0\"></span>oce<span class=\"_ _17\"></span>de ad una corr<span class=\"_ _17\"></span>ispo<span class=\"_ _17\"></span>nde<span class=\"_ _0\"></span>nte<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>modi<span class=\"_ _17\"></span>fica del<span class=\"_ _17\"></span>l'a<span class=\"_ _0\"></span>tti<span class=\"_ _17\"></span>vit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>pe<span class=\"_ _17\"></span>r <span class=\"_ _6\"></span>il </span>di<span class=\"_ _17\"></span>ritto<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _15\"></span>utili<span class=\"_ _17\"></span>zzo. <span class=\"_ _15\"></span>Se<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _15\"></span>valo<span class=\"_ _17\"></span>re <span class=\"_ _15\"></span>cont<span class=\"_ _17\"></span>abil<span class=\"_ _0\"></span>e <span class=\"_ _15\"></span>dell<span class=\"_ _17\"></span>'atti<span class=\"_ _17\"></span>vit\u00e0 <span class=\"_ _15\"></span>per<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _15\"></span>diri<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>uti<span class=\"_ _17\"></span>lizz<span class=\"_ _17\"></span>o <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>rid<span class=\"_ _0\"></span>ott<span class=\"_ _0\"></span>o <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>zero,<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>la mod<span class=\"_ _17\"></span>ific<span class=\"_ _17\"></span>a vi<span class=\"_ _17\"></span>ene <span class=\"_ _17\"></span>rilev<span class=\"_ _17\"></span>ata n<span class=\"_ _17\"></span>ell'<span class=\"_ _0\"></span>uti<span class=\"_ _0\"></span>le<span class=\"_ _17\"></span>/(per<span class=\"_ _0\"></span>di<span class=\"_ _17\"></span>ta) d<span class=\"_ _0\"></span>el<span class=\"_ _17\"></span>l\u2019es<span class=\"_ _0\"></span>erc<span class=\"_ _17\"></span>izi<span class=\"ff1 lsc\">o.<span class=\"ls0\"> </span></span>Ne<span class=\"_ _17\"></span>l pro<span class=\"_ _17\"></span>spe<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span> de<span class=\"_ _17\"></span>lla<span class=\"_ _17\"></span> situa<span class=\"_ _17\"></span>zion<span class=\"_ _0\"></span>e p<span class=\"_ _17\"></span>atri<span class=\"_ _0\"></span>mon<span class=\"_ _17\"></span>iale<span class=\"_ _0\"></span>-fi<span class=\"_ _17\"></span>nanzi<span class=\"_ _17\"></span>aria<span class=\"_ _0\"></span>, l<span class=\"_ _17\"></span>a soc<span class=\"_ _17\"></span>iet\u00e0<span class=\"_ _17\"></span> esp<span class=\"_ _17\"></span>one <span class=\"_ _0\"></span>le<span class=\"_ _17\"></span> attiv<span class=\"_ _0\"></span>it\u00e0<span class=\"_ _17\"></span> per<span class=\"_ _17\"></span> il d<span class=\"_ _17\"></span>irit<span class=\"_ _17\"></span>to di<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>util<span class=\"_ _17\"></span>izzo<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>tra le immo<span class=\"_ _17\"></span>bil<span class=\"_ _17\"></span>izzaz<span class=\"_ _17\"></span>ioni<span class=\"_ _17\"></span>, <span class=\"_ _6\"></span>nel<span class=\"_ _17\"></span>la stes<span class=\"_ _17\"></span>sa voc<span class=\"_ _17\"></span>e <span class=\"_ _6\"></span>nel<span class=\"_ _17\"></span>la qua<span class=\"_ _17\"></span>le sare<span class=\"_ _17\"></span>bber<span class=\"_ _17\"></span>o <span class=\"_ _6\"></span>esp<span class=\"_ _17\"></span>oste<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>tali<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>atti<span class=\"_ _0\"></span>vi<span class=\"_ _17\"></span>t\u00e0, se<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>foss<span class=\"_ _17\"></span>ero <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>prop<span class=\"_ _0\"></span>rie<span class=\"_ _17\"></span>t\u00e0; <span class=\"_ _16\"></span>e l<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>pass<span class=\"_ _17\"></span>ivit\u00e0<span class=\"_ _17\"></span> d<span class=\"_ _17\"></span>el <span class=\"_ _17\"></span>lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span> t<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>a <span class=\"_ _17\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>pas<span class=\"_ _17\"></span>sivit<span class=\"_ _17\"></span>\u00e0 <span class=\"_ _17\"></span>finan<span class=\"_ _17\"></span>zia<span class=\"_ _0\"></span>rie<span class=\"_ _0\"></span>. <span class=\"_ _17\"></span>A <span class=\"_ _17\"></span>con<span class=\"_ _17\"></span>to <span class=\"_ _17\"></span>eco<span class=\"_ _17\"></span>nomi<span class=\"_ _17\"></span>co gl<span class=\"_ _17\"></span>i  i<span class=\"_ _17\"></span>nter<span class=\"_ _17\"></span>essi<span class=\"_ _17\"></span>  p<span class=\"_ _17\"></span>assiv<span class=\"_ _17\"></span>i <span class=\"_ _21\"> </span>sulle<span class=\"_ _17\"></span>  p<span class=\"_ _17\"></span>assi<span class=\"_ _17\"></span>vit\u00e0<span class=\"_ _17\"></span>  d<span class=\"_ _17\"></span>el <span class=\"_ _21\"> </span>leasi<span class=\"_ _17\"></span>ng <span class=\"_ _21\"> </span>cost<span class=\"_ _0\"></span>itu<span class=\"_ _17\"></span>isco<span class=\"_ _17\"></span>no <span class=\"_ _21\"> </span>una<span class=\"_ _17\"></span>  c<span class=\"_ _17\"></span>ompon<span class=\"_ _17\"></span>ente<span class=\"_ _17\"></span>  d<span class=\"_ _17\"></span>egli<span class=\"_ _17\"></span>  o<span class=\"_ _17\"></span>neri fin<span class=\"_ _17\"></span>anz<span class=\"_ _0\"></span>ia<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>i <span class=\"_ _17\"></span>e s<span class=\"_ _17\"></span>ono <span class=\"_ _17\"></span>esp<span class=\"_ _17\"></span>osti<span class=\"_ _17\"></span> s<span class=\"_ _17\"></span>epar<span class=\"_ _0\"></span>ata<span class=\"_ _17\"></span>mente<span class=\"_ _17\"></span> da<span class=\"_ _17\"></span>lle<span class=\"_ _17\"></span> quo<span class=\"_ _17\"></span>te <span class=\"_ _0\"></span>di<span class=\"_ _17\"></span> am<span class=\"_ _17\"></span>morta<span class=\"_ _0\"></span>men<span class=\"_ _17\"></span>to <span class=\"_ _17\"></span>del<span class=\"_ _0\"></span>le<span class=\"_ _17\"></span> at<span class=\"_ _17\"></span>tivi<span class=\"_ _17\"></span>t\u00e0 p<span class=\"_ _17\"></span>er i<span class=\"_ _17\"></span>l d<span class=\"_ _17\"></span>irit<span class=\"_ _0\"></span>to<span class=\"_ _17\"></span> di<span class=\"_ _17\"></span> util<span class=\"_ _17\"></span>izzo<span class=\"_ _17\"></span>. Lo<span class=\"_ _17\"></span>cator<span class=\"_ _17\"></span>e Ind<span class=\"_ _17\"></span>ivi<span class=\"_ _17\"></span>duazi<span class=\"_ _17\"></span>one<span class=\"_ _0\"></span> del<span class=\"_ _17\"></span> lea<span class=\"_ _17\"></span>sing Al<span class=\"_ _17\"></span>la <span class=\"_ _1f\"> </span>dat<span class=\"_ _0\"></span>a <span class=\"_ _1f\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>ini<span class=\"_ _17\"></span>zio <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>cont<span class=\"_ _0\"></span>rat<span class=\"_ _0\"></span>to <span class=\"_ _19\"> </span>e, <span class=\"_ _19\"> </span>succ<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>men<span class=\"_ _17\"></span>te, <span class=\"_ _1f\"> </span>ad<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>ogn<span class=\"_ _17\"></span>i <span class=\"_ _1f\"> </span>mod<span class=\"_ _0\"></span>ifi<span class=\"_ _17\"></span>ca <span class=\"_ _1f\"> </span>de<span class=\"_ _17\"></span>i <span class=\"_ _1f\"> </span>termi<span class=\"_ _17\"></span>ni <span class=\"_ _19\"> </span>e <span class=\"_ _1f\"> </span>dell<span class=\"_ _17\"></span>e co<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>izi<span class=\"_ _17\"></span>oni<span class=\"_ _0\"></span>  con<span class=\"_ _17\"></span>trattu<span class=\"_ _17\"></span>ali<span class=\"_ _17\"></span>, <span class=\"_ _1c\"> </span>la  so<span class=\"_ _17\"></span>cie<span class=\"_ _0\"></span>t\u00e0  cl<span class=\"_ _17\"></span>ass<span class=\"_ _0\"></span>ifi<span class=\"_ _17\"></span>ca  ognu<span class=\"_ _17\"></span>no  de<span class=\"_ _17\"></span>i  sui<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sin<span class=\"_ _17\"></span>g<span class=\"ff1\">  <span class=\"ff7\">\u201catti<span class=\"_ _17\"></span>vi\u201d  co<span class=\"_ _17\"></span>me  <span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"ff1\"> </span></span></span></span></span>fin<span class=\"_ _17\"></span>anz<span class=\"_ _0\"></span>ia<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>io<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>o <span class=\"_ _19\"> </span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sin<span class=\"_ _0\"></span>g<span class=\"ff1\"> <span class=\"_ _19\"> </span>op<span class=\"_ _0\"></span>erat<span class=\"_ _17\"></span>ivo.<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>A <span class=\"_ _19\"> </span>tal<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>fin<span class=\"_ _17\"></span>e, <span class=\"_ _19\"> </span>la<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>soc<span class=\"_ _17\"></span>iet\u00e0<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>val<span class=\"_ _17\"></span>uta <span class=\"_ _19\"> </span>in<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>li<span class=\"_ _17\"></span>nea <span class=\"_ _19\"></span>ge<span class=\"_ _17\"></span>nera<span class=\"_ _17\"></span>le <span class=\"_ _19\"> </span>se <span class=\"_ _19\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span><span class=\"ff6\">le<span class=\"_ _17\"></span>asin<span class=\"_ _17\"></span>g<span class=\"ff1\"> </span></span></span></span>tra<span class=\"_ _17\"></span>sferi<span class=\"_ _17\"></span>sce <span class=\"_ _4\"> </span>sos<span class=\"_ _17\"></span>tanz<span class=\"_ _17\"></span>ialm<span class=\"_ _17\"></span>ente <span class=\"_ _4\"> </span>tutt<span class=\"_ _0\"></span>i <span class=\"_ _4\"> </span>i <span class=\"_ _4\"> </span>risc<span class=\"_ _17\"></span>hi <span class=\"_ _4\"> </span>e <span class=\"_ _5\"> </span>i <span class=\"_ _4\"> </span>ben<span class=\"_ _17\"></span>efic<span class=\"_ _17\"></span>i <span class=\"_ _5\"> </span>co<span class=\"_ _17\"></span>nness<span class=\"_ _17\"></span>i <span class=\"_ _4\"> </span>alla <span class=\"_ _4\"> </span>prop<span class=\"_ _17\"></span>riet\u00e0<span class=\"_ _17\"></span> <span class=\"_ _5\"> </span>de<span class=\"_ _0\"></span>ll'<span class=\"_ _17\"></span>attiv<span class=\"_ _17\"></span>it\u00e0 so<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>sta<span class=\"_ _17\"></span>nte.<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>In <span class=\"_ _15\"></span>tal <span class=\"_ _15\"></span>cas<span class=\"_ _17\"></span>o, <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"ff1\"> <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"></span>clas<span class=\"_ _17\"></span>sifi<span class=\"_ _17\"></span>cato<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>qual<span class=\"_ _17\"></span>e <span class=\"_ _3\"></span>fin<span class=\"_ _17\"></span>anzi<span class=\"_ _17\"></span>ario<span class=\"_ _17\"></span>, <span class=\"_ _3\"></span>altr<span class=\"_ _0\"></span>ime<span class=\"_ _17\"></span>nti <span class=\"_ _15\"></span>qua<span class=\"_ _17\"></span>le <span class=\"_ _15\"></span>ope<span class=\"_ _17\"></span>rati<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>. </span></span>Ne<span class=\"_ _17\"></span>ll'am<span class=\"_ _17\"></span>bito<span class=\"_ _17\"></span> di<span class=\"_ _0\"></span> tal<span class=\"_ _17\"></span>e v<span class=\"_ _17\"></span>aluta<span class=\"_ _17\"></span>zion<span class=\"_ _17\"></span>e, l<span class=\"_ _17\"></span>a so<span class=\"_ _0\"></span>ci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _17\"></span>consi<span class=\"_ _17\"></span>dera <span class=\"_ _17\"></span>tra <span class=\"_ _17\"></span>i v<span class=\"_ _17\"></span>ari <span class=\"_ _17\"></span>indi<span class=\"_ _17\"></span>cato<span class=\"_ _0\"></span>ri,<span class=\"_ _17\"></span> se <span class=\"_ _17\"></span>la d<span class=\"_ _0\"></span>ura<span class=\"_ _17\"></span>ta d<span class=\"_ _17\"></span>el <span class=\"ff6\">l<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span>si<span class=\"_ _17\"></span>ng<span class=\"ff1\"> </span></span>co<span class=\"_ _0\"></span>pre<span class=\"_ _17\"></span> la ma<span class=\"_ _0\"></span>gg<span class=\"_ _17\"></span>ior pa<span class=\"_ _17\"></span>rte de<span class=\"_ _0\"></span>ll<span class=\"_ _17\"></span>a vita<span class=\"_ _0\"></span> eco<span class=\"_ _17\"></span>nomi<span class=\"_ _17\"></span>ca del<span class=\"_ _0\"></span>l'a<span class=\"_ _17\"></span>ttivi<span class=\"_ _17\"></span>t\u00e0 so<span class=\"_ _17\"></span>ttost<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>te e<span class=\"_ _17\"></span>/o la p<span class=\"_ _17\"></span>rese<span class=\"_ _17\"></span>nza o<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>men<span class=\"_ _17\"></span>o di<span class=\"_ _0\"></span> op<span class=\"_ _17\"></span>zioni<span class=\"_ _17\"></span> di <span class=\"_ _17\"></span>acqui<span class=\"_ _17\"></span>sto r<span class=\"_ _17\"></span>agio<span class=\"_ _17\"></span>nevo<span class=\"_ _0\"></span>lme<span class=\"_ _17\"></span>nte <span class=\"_ _17\"></span>eserc<span class=\"_ _17\"></span>itab<span class=\"_ _17\"></span>ili.<span class=\"_ _17\"></span>  Pe<span class=\"_ _17\"></span>r <span class=\"_ _19\"> </span>i <span class=\"_ _12\"></span>cont<span class=\"_ _17\"></span>ratti<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>con<span class=\"_ _0\"></span>ten<span class=\"_ _17\"></span>enti<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>una<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>comp<span class=\"_ _17\"></span>one<span class=\"_ _17\"></span>nte <span class=\"_ _19\"></span><span class=\"ff6\">le<span class=\"_ _17\"></span>asi<span class=\"_ _0\"></span>ng<span class=\"ff1\"> <span class=\"_ _12\"></span>e <span class=\"_ _19\"></span>un<span class=\"_ _17\"></span>a <span class=\"_ _19\"></span>o <span class=\"_ _12\"></span>pi\u00f9<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>com<span class=\"_ _17\"></span>ponen<span class=\"_ _17\"></span>ti <span class=\"_ _19\"> </span><span class=\"ff6\">le<span class=\"_ _17\"></span>asin<span class=\"_ _17\"></span>g<span class=\"ff1\"> <span class=\"_ _19\"> </span>e <span class=\"_ _12\"></span>non </span></span></span></span>le<span class=\"_ _17\"></span>asing<span class=\"_ _17\"></span><span class=\"ff1\">, la<span class=\"_ _17\"></span> soci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _0\"></span>rip<span class=\"_ _17\"></span>arti<span class=\"_ _17\"></span>sce i<span class=\"_ _17\"></span>l co<span class=\"_ _0\"></span>rri<span class=\"_ _17\"></span>spett<span class=\"_ _17\"></span>ivo <span class=\"_ _17\"></span>del <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntra<span class=\"_ _17\"></span>tto a<span class=\"_ _0\"></span>pp<span class=\"_ _17\"></span>lica<span class=\"_ _17\"></span>ndo<span class=\"_ _0\"></span> l'<span class=\"_ _0\"></span>IFR<span class=\"_ _17\"></span>S 15. </span>Co<span class=\"_ _17\"></span>ntab<span class=\"_ _17\"></span>iliz<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>zio<span class=\"_ _17\"></span>ne d<span class=\"_ _0\"></span>el l<span class=\"_ _17\"></span>easi<span class=\"_ _17\"></span>ng In <span class=\"_ _a\"> </span>ca<span class=\"_ _17\"></span>so <span class=\"_ _a\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>lea<span class=\"_ _17\"></span>sing <span class=\"_ _a\"> </span><span class=\"ff6\">fina<span class=\"_ _0\"></span>nzi<span class=\"_ _17\"></span>ari<span class=\"_ _0\"></span>o<span class=\"ff1\"> <span class=\"_ _a\"> </span>la <span class=\"_ _a\"> </span>so<span class=\"_ _17\"></span>ciet\u00e0<span class=\"_ _17\"></span> <span class=\"_ _22\"> </span>ril<span class=\"_ _17\"></span>eva <span class=\"_ _a\"> </span>ne<span class=\"_ _17\"></span>l <span class=\"_ _a\"> </span>pros<span class=\"_ _0\"></span>pe<span class=\"_ _17\"></span>tto <span class=\"_ _a\"> </span>dell<span class=\"_ _17\"></span>a <span class=\"_ _a\"> </span>situ<span class=\"_ _0\"></span>azi<span class=\"_ _17\"></span>one </span></span>pa<span class=\"_ _17\"></span>trimo<span class=\"_ _17\"></span>nial<span class=\"_ _17\"></span>e-<span class=\"ff7\">fi<span class=\"_ _17\"></span>nanzi<span class=\"_ _17\"></span>aria <span class=\"_ _15\"></span>l\u2019a<span class=\"_ _17\"></span>ttivi<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _15\"></span>qua<span class=\"_ _0\"></span>le<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>credi<span class=\"_ _17\"></span>to <span class=\"_ _15\"></span>ad <span class=\"_ _15\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>val<span class=\"_ _17\"></span>ore <span class=\"_ _15\"></span>ug<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>le<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>all\u2019i<span class=\"_ _17\"></span>nvest<span class=\"_ _17\"></span>imen<span class=\"_ _17\"></span>to <span class=\"_ _3\"></span>ne<span class=\"_ _0\"></span>tto<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>nel<span class=\"_ _17\"></span> </span>le<span class=\"_ _17\"></span>asing<span class=\"_ _17\"></span><span class=\"ff7\">. <span class=\"_ _3\"></span>Per <span class=\"_ _15\"></span>valu<span class=\"_ _17\"></span>tare<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l\u2019i<span class=\"_ _17\"></span>nvest<span class=\"_ _17\"></span>imen<span class=\"_ _17\"></span>to <span class=\"_ _3\"></span>nett<span class=\"_ _0\"></span>o <span class=\"_ _15\"></span>nel<span class=\"_ _17\"></span> <span class=\"_ _12\"> </span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _12\"></span>la<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>so<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>et\u00e0<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>ri<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rre<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>tass<span class=\"_ _17\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>in<span class=\"_ _17\"></span>teres<span class=\"_ _17\"></span>se </span></span></span>imp<span class=\"_ _17\"></span>lici<span class=\"_ _17\"></span>to <span class=\"_ _6d\"></span>del <span class=\"_ _6d\"></span><span class=\"ff6\">le<span class=\"_ _17\"></span>asing<span class=\"_ _17\"></span><span class=\"ff7\">, <span class=\"_ _16\"></span>defi<span class=\"_ _17\"></span>nito<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>in<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>modo<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>tale<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>ric<span class=\"_ _17\"></span>ompr<span class=\"_ _17\"></span>end<span class=\"_ _17\"></span>ere <span class=\"_ _6d\"></span>i <span class=\"_ _6d\"></span>costi<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>dire<span class=\"_ _17\"></span>tti <span class=\"_ _6d\"></span>ini<span class=\"_ _17\"></span>ziali<span class=\"_ _0\"></span>. <span class=\"_ _6d\"></span>All<span class=\"_ _0\"></span>\u2019in<span class=\"_ _17\"></span>vest<span class=\"_ _17\"></span>imen<span class=\"_ _17\"></span>to </span></span>ne<span class=\"_ _17\"></span>tto ne<span class=\"_ _17\"></span>l <span class=\"ff6\">l<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span>sin<span class=\"_ _17\"></span>g<span class=\"ff7\">, la<span class=\"_ _17\"></span> soc<span class=\"_ _0\"></span>iet<span class=\"_ _0\"></span>\u00e0 a<span class=\"_ _17\"></span>ppl<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>a l<span class=\"_ _0\"></span>e d<span class=\"_ _17\"></span>ispo<span class=\"_ _17\"></span>sizio<span class=\"_ _17\"></span>ni pr<span class=\"_ _17\"></span>evis<span class=\"_ _17\"></span>te da<span class=\"_ _17\"></span>ll\u2019I<span class=\"_ _17\"></span>FRS <span class=\"_ _17\"></span>9 in t<span class=\"_ _17\"></span>ema d<span class=\"_ _17\"></span>i el<span class=\"_ _17\"></span>imi<span class=\"_ _0\"></span>naz<span class=\"_ _0\"></span>io<span class=\"_ _17\"></span>ne </span></span>co<span class=\"_ _0\"></span>nta<span class=\"_ _17\"></span>bil<span class=\"_ _17\"></span>e ed<span class=\"_ _0\"></span> ac<span class=\"_ _17\"></span>cant<span class=\"_ _0\"></span>ona<span class=\"_ _17\"></span>menti<span class=\"_ _17\"></span> per<span class=\"_ _0\"></span> ri<span class=\"_ _17\"></span>duzi<span class=\"_ _17\"></span>one <span class=\"_ _17\"></span>di va<span class=\"_ _17\"></span>lore. I p<span class=\"_ _0\"></span>rov<span class=\"_ _17\"></span>enti<span class=\"_ _17\"></span> fin<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>zi<span class=\"_ _0\"></span>ari<span class=\"_ _17\"></span> veng<span class=\"_ _17\"></span>ono r<span class=\"_ _0\"></span>il<span class=\"_ _17\"></span>evat<span class=\"_ _0\"></span>i l<span class=\"_ _0\"></span>un<span class=\"_ _17\"></span>go la<span class=\"_ _17\"></span> dura<span class=\"_ _17\"></span>ta de<span class=\"_ _0\"></span>l <span class=\"ff6\">l<span class=\"_ _17\"></span>easin<span class=\"_ _17\"></span>g<span class=\"ff1\"> sul<span class=\"_ _17\"></span>la b<span class=\"_ _17\"></span>ase d<span class=\"_ _17\"></span>i un <span class=\"_ _0\"></span>cri<span class=\"_ _17\"></span>teri<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> </span></span>si<span class=\"_ _17\"></span>stema<span class=\"_ _17\"></span>tico<span class=\"_ _17\"></span>. In c<span class=\"_ _17\"></span>aso d<span class=\"_ _0\"></span>i <span class=\"ff6\">le<span class=\"_ _17\"></span>asi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> ope<span class=\"_ _17\"></span>rati<span class=\"_ _17\"></span>vo la<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>so<span class=\"_ _17\"></span>ciet<span class=\"_ _17\"></span>\u00e0 ril<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>a i p<span class=\"_ _17\"></span>aga<span class=\"_ _0\"></span>men<span class=\"_ _17\"></span>ti ric<span class=\"_ _17\"></span>evut<span class=\"_ _17\"></span>i com<span class=\"_ _0\"></span>e p<span class=\"_ _17\"></span>rov<span class=\"_ _0\"></span>en<span class=\"_ _17\"></span>ti con<span class=\"_ _17\"></span> un </span></span>cri<span class=\"_ _17\"></span>teri<span class=\"_ _17\"></span>o a q<span class=\"_ _17\"></span>uote<span class=\"_ _17\"></span> cost<span class=\"_ _17\"></span>anti<span class=\"_ _17\"></span> lun<span class=\"_ _0\"></span>go<span class=\"_ _17\"></span> la d<span class=\"_ _17\"></span>urat<span class=\"_ _0\"></span>a d<span class=\"_ _17\"></span>el <span class=\"ff6\">l<span class=\"_ _0\"></span>ea<span class=\"_ _17\"></span>sing<span class=\"ff7\">, n<span class=\"_ _17\"></span>ell<span class=\"_ _17\"></span>a vo<span class=\"_ _0\"></span>ce <span class=\"_ _17\"></span>\u201c<span class=\"ff1\">Ric<span class=\"_ _17\"></span>avi<span class=\"ff7 ls7\">\u201d.</span> </span></span></span>Su<span class=\"_ _17\"></span>b-le<span class=\"_ _17\"></span>asing Pe<span class=\"_ _17\"></span>r <span class=\"_ _17\"></span>quan<span class=\"_ _17\"></span>to <span class=\"_ _17\"></span>rig<span class=\"_ _17\"></span>uard<span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span><span class=\"ff6\">sub-le<span class=\"_ _17\"></span>asin<span class=\"_ _17\"></span>g<span class=\"ff1\">, <span class=\"_ _17\"></span>la <span class=\"_ _16\"></span>soci<span class=\"_ _17\"></span>et\u00e0, <span class=\"_ _16\"></span>in <span class=\"_ _16\"></span>qual<span class=\"_ _17\"></span>it\u00e0 <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>loc<span class=\"_ _17\"></span>atore<span class=\"_ _17\"></span> i<span class=\"_ _17\"></span>nter<span class=\"_ _17\"></span>medio<span class=\"_ _17\"></span>, <span class=\"_ _17\"></span>clas<span class=\"_ _17\"></span>sifi<span class=\"_ _17\"></span>ca </span></span>la<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>sua quo<span class=\"_ _17\"></span>ta nel <span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _6\"></span>prin<span class=\"_ _17\"></span>cipal<span class=\"_ _17\"></span>e sepa<span class=\"_ _17\"></span>ratam<span class=\"_ _17\"></span>ente<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dal <span class=\"ff6\">sub-<span class=\"_ _17\"></span>leas<span class=\"_ _17\"></span>ing<span class=\"_ _0\"></span><span class=\"ff1\">. A <span class=\"_ _6\"></span>tal<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>fin<span class=\"_ _17\"></span>e, <span class=\"_ _6\"></span>cl<span class=\"_ _17\"></span>assi<span class=\"_ _17\"></span>fica<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>il <span class=\"ff6\">sub-<span class=\"_ _82\"> </span></span></span></span></span></span>le<span class=\"_ _17\"></span>asing<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _16\"></span>con <span class=\"_ _6d\"></span>rif<span class=\"_ _17\"></span>erime<span class=\"_ _17\"></span>nto <span class=\"_ _6d\"></span>all<span class=\"_ _17\"></span>'<span class=\"_ _6\"></span>att<span class=\"_ _17\"></span>ivit<span class=\"_ _17\"></span>\u00e0 <span class=\"_ _16\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>dirit<span class=\"_ _17\"></span>to <span class=\"_ _16\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>util<span class=\"_ _17\"></span>izzo<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>deri<span class=\"_ _17\"></span>vante<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>dal<span class=\"_ _17\"></span> <span class=\"_ _17\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"ff1\"> <span class=\"_ _6d\"></span>prin<span class=\"_ _17\"></span>cip<span class=\"_ _17\"></span>ale, <span class=\"_ _6d\"></span>piu<span class=\"_ _17\"></span>ttost<span class=\"_ _17\"></span>o </span></span></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>fac<span class=\"_ _17\"></span>endo<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>ri<span class=\"_ _17\"></span>ferim<span class=\"_ _17\"></span>ento<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>all<span class=\"_ _17\"></span>'atti<span class=\"_ _17\"></span>vit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>sot<span class=\"_ _17\"></span>tosta<span class=\"_ _17\"></span>nte.<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>Se<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _12\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _12\"></span>pri<span class=\"_ _17\"></span>nci<span class=\"_ _17\"></span>pale <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span><span class=\"ff6\">le<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>in<span class=\"_ _17\"></span>g<span class=\"ff1\"> <span class=\"_ _12\"></span>a <span class=\"_ _15\"></span>brev<span class=\"_ _17\"></span>e </span></span></span></span>ter<span class=\"_ _17\"></span>mine<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>ch<span class=\"_ _17\"></span>e <span class=\"_ _19\"> </span>la <span class=\"_ _12\"> </span>soci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _12\"> </span>ha <span class=\"_ _19\"> </span>co<span class=\"_ _17\"></span>ntab<span class=\"_ _0\"></span>ili<span class=\"_ _17\"></span>zzat<span class=\"_ _17\"></span>o <span class=\"_ _19\"> </span>app<span class=\"_ _17\"></span>lica<span class=\"_ _0\"></span>ndo<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>l\u2019<span class=\"_ _17\"></span>esenz<span class=\"_ _17\"></span>ione<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>pre<span class=\"_ _17\"></span>vis<span class=\"_ _0\"></span>ta <span class=\"_ _12\"> </span>dal<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>pri<span class=\"_ _17\"></span>ncip<span class=\"_ _0\"></span>io<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>e <span class=\"_ _12\"> </span>di se<span class=\"_ _0\"></span>gu<span class=\"_ _0\"></span>ito<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>espo<span class=\"_ _17\"></span>sta,<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _16\"></span><span class=\"ff6\">sub-<span class=\"ls14\">le</span>asi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> <span class=\"_ _6d\"></span>\u00e8 <span class=\"_ _16\"></span>cl<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>sifi<span class=\"_ _17\"></span>cato<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>come<span class=\"_ _17\"></span> <span class=\"_ _17\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _16\"></span>ope<span class=\"_ _0\"></span>rat<span class=\"_ _0\"></span>iv<span class=\"_ _17\"></span>o. <span class=\"_ _16\"></span>In <span class=\"_ _6d\"></span>pre<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>nza<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _17\"></span><span class=\"ff6\">sub<span class=\"_ _17\"></span>-lea<span class=\"_ _17\"></span>sing<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span></span></span></span></span>il <span class=\"ff6 ls0\">leas<span class=\"_ _17\"></span>ing<span class=\"_ _0\"></span><span class=\"ff1\"> pr<span class=\"_ _17\"></span>incip<span class=\"_ _17\"></span>ale <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>n \u00e8 <span class=\"_ _17\"></span>mai c<span class=\"_ _17\"></span>onsi<span class=\"_ _17\"></span>dera<span class=\"_ _17\"></span>to d<span class=\"_ _0\"></span>i m<span class=\"_ _17\"></span>odes<span class=\"_ _17\"></span>to va<span class=\"_ _17\"></span>lore<span class=\"_ _17\"></span>.<span class=\"_ _82\"> </span></span></span>Investimenti i<span class=\"_ _0\"></span>mmobiliari Gli <span class=\"_ _17\"></span>immobili <span class=\"_ _16\"></span>posseduti <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>fine <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>conseguire <span class=\"_ _17\"></span>canoni <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>locazione <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>per <span class=\"ff7\">l<span class=\"_ _0\"></span>\u2019apprezzamen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o </span>del <span class=\"_ _15\"></span>capitale <span class=\"_ _14\"></span>investito <span class=\"_ _15\"></span>o <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>en<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>rambe <span class=\"_ _15\"></span>le<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>motivazioni<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>(diversi <span class=\"_ _15\"></span>da <span class=\"_ _15\"></span>quell<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>destinati <span class=\"_ _14\"></span>all\u2019uso <span class=\"_ _15\"></span>nella produzione o nel<span class=\"_ _0\"></span>la fornitura di<span class=\"_ _17\"></span> beni o di servizi o <span class=\"_ _17\"></span>nell\u2019amministrazione azien<span class=\"_ _0\"></span>dale, iscritti<span class=\"_ _0\"></span> nella voce <span class=\"_ _5\"> </span>immobili, <span class=\"_ _5\"> </span>impianti <span class=\"_ _5\"> </span>e <span class=\"_ _5\"> </span>macchinari, <span class=\"_ _5\"> </span>e <span class=\"_ _13\"> </span>da <span class=\"_ _5\"> </span>quelli <span class=\"_ _5\"> </span>destinati <span class=\"_ _5\"> </span>alla <span class=\"_ _13\"> </span>vend<span class=\"_ _0\"></span>ita <span class=\"_ _13\"> </span>nel <span class=\"_ _5\"> </span>normale svolgimento <span class=\"_ _19\"> </span>dell\u2019<span class=\"_ _17\"></span>att<span class=\"_ _6\"></span>ivit\u00e0 <span class=\"_ _19\"> </span>imprenditori<span class=\"_ _0\"></span>ale<span class=\"ff1\">, <span class=\"_ _19\"> </span>che <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>iscritti <span class=\"_ _19\"> </span>al <span class=\"_ _19\"> </span>costo <span class=\"_ _19\"> </span>tra <span class=\"_ _19\"> </span>le <span class=\"_ _19\"> </span>rimanenze) <span class=\"_ _19\"> </span>sono </span>valutati <span class=\"_ _1f\"> </span>al <span class=\"_ _1f\"> </span>fair <span class=\"_ _21\"> </span>value <span class=\"_ _1f\"> </span>e <span class=\"_ _1f\"> </span>non <span class=\"_ _1f\"> </span>assoggettati <span class=\"_ _1f\"> </span>ad <span class=\"_ _1f\"> </span>ammortamento; <span class=\"_ _1f\"> </span>le <span class=\"_ _1f\"> </span>variazioni<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>valore <span class=\"_ _1f\"> </span>sono imputate a Con<span class=\"_ _0\"></span>to economico nell<span class=\"_ _0\"></span>a voce altri rica<span class=\"_ _17\"></span>vi operat<span class=\"_ _6\"></span>ivi. Il fair <span class=\"_ _17\"></span>value viene <span class=\"_ _17\"></span>determinato <span class=\"_ _17\"></span>sulla base <span class=\"_ _17\"></span>delle segue<span class=\"_ _17\"></span>nti metodologie <span class=\"_ _17\"></span>in funzione <span class=\"_ _17\"></span>della tipologia dell<span class=\"_ _17\"></span>\u2019investimento:<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ff6 fc0\">m<span class=\"_ _6\"></span>arket value app<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>oach<span class=\"ff7\">, ossia sul<span class=\"_ _0\"></span>la base dell\u2019analisi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di un campione di transazion<span class=\"_ _17\"></span>i di </span></span></span>vendita <span class=\"_ _14\"></span>r<span class=\"_ _6\"></span>ecenti <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>propriet\u00e0 <span class=\"_ _14\"></span>immobiliari <span class=\"_ _15\"></span>identiche<span class=\"_ _17\"></span>, <span class=\"_ _15\"></span>localizzate <span class=\"_ _15\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>prossimit\u00e0 <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>quelle<span class=\"_ _82\"> </span>oggetto <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>valutazione. <span class=\"_ _3\"></span>Il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>cos\u00ec <span class=\"_ _12\"></span>deter<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>inato <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>poi <span class=\"_ _3\"></span>rettificato <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>tener conto delle <span class=\"_ _17\"></span>peculiarit\u00e0 de<span class=\"_ _0\"></span>ll\u2019immobil<span class=\"_ _17\"></span>e o del terreno<span class=\"_ _17\"></span> <span class=\"_ _6\"></span><span class=\"ff1\">ritenute non<span class=\"_ _17\"></span> significative (<span class=\"_ _17\"></span>livello 2); </span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">proiezione de<span class=\"_ _0\"></span>i <span class=\"_ _17\"></span>flussi <span class=\"_ _17\"></span>finanziari <span class=\"_ _0\"></span>attualizzati <span class=\"_ _17\"></span>basati <span class=\"_ _17\"></span>su <span class=\"_ _17\"></span>stime <span class=\"_ _17\"></span>attendibili <span class=\"_ _17\"></span>di fl<span class=\"_ _0\"></span>ussi <span class=\"_ _17\"></span>finanziari </span></span>futuri supportate da<span class=\"_ _17\"></span> canoni di locazione e/o<span class=\"_ _0\"></span> di altri contratti esi<span class=\"_ _0\"></span>stenti. (livello 3).<span class=\"_ _82\"> </span>Perdite di valo<span class=\"_ _0\"></span>re Periodicamente <span class=\"_ _6\"></span>viene <span class=\"_ _6\"></span>verificata <span class=\"_ _6\"></span>l\u2019esistenza <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>eventi <span class=\"_ _6\"></span>o <span class=\"_ _14\"></span>cambiamenti <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>situazion<span class=\"ff1\">i <span class=\"_ _14\"></span>che </span>indichino <span class=\"_ _21\"> </span>che  il <span class=\"_ _8\"> </span>valore <span class=\"_ _8\"> </span>di <span class=\"_ _8\"> </span>carico  de<span class=\"_ _0\"></span>lle <span class=\"_ _8\"> </span>attivit\u00e0<span class=\"_ _0\"></span>  i<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>materiali<span class=\"_ _0\"></span>  e <span class=\"_ _21\"> </span>materiali  n<span class=\"_ _17\"></span>on  possa <span class=\"_ _21\"> </span>essere recuperato. <span class=\"_ _14\"></span>Se <span class=\"_ _15\"></span>esiste <span class=\"_ _15\"></span>un'ind<span class=\"_ _0\"></span>icazione <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>questo <span class=\"_ _15\"></span>tipo <span class=\"_ _15\"></span>si <span class=\"_ _15\"></span>procede<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>alla <span class=\"_ _15\"></span>determinazione <span class=\"_ _14\"></span>del <span class=\"_ _15\"></span>loro valore <span class=\"_ _6\"></span>recuperabile <span class=\"_ _6\"></span>e, <span class=\"_ _14\"></span>nel <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span>in <span class=\"_ _14\"></span>cui <span class=\"_ _14\"></span>il <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>netto <span class=\"_ _14\"></span>contabile <span class=\"_ _6\"></span>ecce<span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>valore <span class=\"_ _14\"></span>recuperabile, le  attivi<span class=\"_ _0\"></span>t\u00e0  son<span class=\"_ _0\"></span>o  svaluta<span class=\"_ _17\"></span>te  fino  a <span class=\"_ _21\"> </span>riflettere  il<span class=\"_ _0\"></span>  loro<span class=\"_ _17\"></span>  valore  re<span class=\"_ _0\"></span>cuperabile. <span class=\"_ _8\"> </span>Relativamente<span class=\"_ _17\"></span>  agli avviamenti <span class=\"_ _17\"></span>ed <span class=\"_ _17\"></span>alle <span class=\"_ _17\"></span>altre <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _17\"></span>immateriali <span class=\"_ _17\"></span>a <span class=\"_ _0\"></span>vita <span class=\"_ _17\"></span>indefinita <span class=\"_ _17\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _16\"></span>recuperabile <span class=\"_ _16\"></span>\u00e8 stimato<span class=\"_ _17\"></span> con cadenza <span class=\"_ _21\"> </span>annuale <span class=\"_ _21\"> </span>o,  co<span class=\"_ _17\"></span>munque,  ogni<span class=\"_ _17\"></span>  volta <span class=\"_ _1f\"> </span>che <span class=\"_ _21\"> </span>mutate <span class=\"_ _8\"> </span>circostanze <span class=\"_ _21\"> </span>o <span class=\"_ _21\"> </span>eventi <span class=\"_ _21\"> </span>specifici <span class=\"_ _8\"> </span>lo richiedano. Il <span class=\"_ _1c\"> </span>valore <span class=\"_ _1c\"> </span>recuperabile <span class=\"_ _1c\"> </span>delle <span class=\"_ _1c\"> </span>attivit\u00e0 <span class=\"_ _1c\"> </span>materiali <span class=\"_ _1c\"> </span>ed <span class=\"_ _4\"> </span>immateriali  \u00e8 <span class=\"_ _4\"> </span>rappresentato<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>dal maggiore tra il valore corrente al netto dei costi di dismissione<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>e il <span class=\"_ _6\"></span>loro valo<span class=\"_ _0\"></span>re d'uso, laddove il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>d\u2019uso <span class=\"_ _3\"></span>\u00e9 <span class=\"_ _3\"></span>rappresentato <span class=\"_ _15\"></span>dal <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>attuale <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _15\"></span>f<span class=\"_ _6\"></span>inanziari <span class=\"_ _15\"></span>fu<span class=\"ff1\">t<span class=\"_ _6\"></span>uri <span class=\"_ _15\"></span>che <span class=\"_ _3\"></span>si <span class=\"_ _12\"></span>prevede </span>abbiano <span class=\"_ _1c\"> </span>origine <span class=\"_ _1c\"> </span>dall\u2019attivit\u00e0  o, <span class=\"_ _1c\"> </span>per <span class=\"_ _4\"> </span>le <span class=\"_ _1c\"> </span>attivit\u00e0  che <span class=\"_ _1c\"> </span>non <span class=\"_ _1c\"> </span>generano <span class=\"_ _1c\"> </span>autonomamente<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>f<span class=\"_ _6\"></span>lussi finanziari <span class=\"_ _2\"> </span>ampiamente <span class=\"_ _2\"> </span>indipendenti, <span class=\"_ _2\"> </span>dall\u2019insieme <span class=\"_ _18\"> </span>di <span class=\"_ _2\"> </span>attivit\u00e0 <span class=\"_ _18\"> </span>che <span class=\"_ _2\"> </span>compongono <span class=\"_ _2\"> </span>l\u2019unit\u00e0 generatrice di fl<span class=\"_ _0\"></span>ussi finanziari cui<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>tale attivi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0 appartiene <span class=\"_ _17\"></span>(<span class=\"_ _6\"></span>\u201c<span class=\"ff6\">c<span class=\"ffd\">ash generating un<span class=\"_ _0\"></span>it\u201d<span class=\"ff1 ls7\">).<span class=\"ls0\"> </span></span></span></span>Nel <span class=\"_ _14\"></span>definire <span class=\"_ _14\"></span>il <span class=\"_ _14\"></span>valore <span class=\"_ _15\"></span>d'uso, <span class=\"_ _14\"></span>i <span class=\"_ _14\"></span>flussi <span class=\"_ _14\"></span>finanziari <span class=\"_ _14\"></span>futuri <span class=\"_ _14\"></span>attesi <span class=\"_ _14\"></span>sono <span class=\"_ _15\"></span>attuali<span class=\"_ _0\"></span>zzati <span class=\"_ _14\"></span>utilizzando un tasso di <span class=\"_ _6\"></span>sconto<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>ante imposte che riflette la stima corrente del merca<span class=\"_ _0\"></span>to riferito al costo del denaro rapportato<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>al tempo<span class=\"_ _0\"></span> e ai rischi specifici del<span class=\"_ _17\"></span>l'attivit\u00e0.  Una <span class=\"_ _21\"> </span>riduzione <span class=\"_ _1f\"> </span>di <span class=\"_ _21\"> </span>valore <span class=\"_ _21\"> </span>\u00e8 <span class=\"_ _8\"> </span>riconosciuta <span class=\"_ _1f\"> </span>nel <span class=\"_ _21\"> </span>conto <span class=\"_ _21\"> </span>economico <span class=\"_ _1f\"> </span>qualora <span class=\"_ _21\"> </span>il <span class=\"_ _21\"> </span>valore <span class=\"_ _21\"> </span>di iscrizione dell\u2019attivit\u00e0, o della r<span class=\"_ _6\"></span>elativa<span class=\"_ _0\"></span> <span class=\"_ _6\"></span><span class=\"ff6\">cash <span class=\"_ _6\"></span>genera<span class=\"_ _17\"></span>ting <span class=\"_ _6\"></span>unit<span class=\"ff1\"> <span class=\"_ _6\"></span>a cui essa <span class=\"_ _6\"></span>\u00e8 allocata, \u00e8 <span class=\"_ _6\"></span>superiore<span class=\"_ _17\"></span> </span></span>al <span class=\"_ _14\"></span>valore <span class=\"_ _14\"></span>r<span class=\"_ _6\"></span>ecuperabi<span class=\"_ _17\"></span>le; <span class=\"_ _15\"></span>le <span class=\"_ _14\"></span>perdite <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>valore <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>cash<span class=\"ff6\"> <span class=\"_ _14\"></span>generating <span class=\"_ _15\"></span>uni<span class=\"_ _0\"></span>t<span class=\"ff1\"> <span class=\"_ _15\"></span>sono <span class=\"_ _6\"></span>imputate <span class=\"_ _14\"></span>in <span class=\"_ _15\"></span>primo<span class=\"_ _17\"></span> </span></span>luogo  a <span class=\"_ _8\"> </span>riduzione  de<span class=\"_ _0\"></span>l  v<span class=\"_ _17\"></span>alore  contabile  del<span class=\"_ _0\"></span>l\u2019eventuale  avvi<span class=\"_ _17\"></span>amento  attribu<span class=\"_ _0\"></span>ito  e,  qui<span class=\"_ _0\"></span>ndi,  a<span class=\"_ _17\"></span> riduzione <span class=\"_ _12\"></span>delle <span class=\"_ _19\"></span>al<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>re <span class=\"_ _12\"></span>attivit\u00e0, <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>proporzione <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>relativo <span class=\"_ _19\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>contabile. <span class=\"_ _12\"></span>Qualora <span class=\"_ _12\"></span>vengano meno i presupp<span class=\"_ _0\"></span>osti per u<span class=\"_ _17\"></span>na svalutazione precede<span class=\"_ _17\"></span>ntem<span class=\"_ _6\"></span>ente<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>effettuata su<span class=\"_ _17\"></span> immobili, impianti<span class=\"_ _17\"></span> e macchinari ed attivit\u00e0 immateriali diversi da <span class=\"_ _6\"></span>avviamento<span class=\"_ _17\"></span>, <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>valore contabile dell\u2019atti<span class=\"_ _6\"></span><span class=\"ff1\">vit\u00e0 viene </span>ripristinato <span class=\"_ _16\"></span><span class=\"ff7\">con <span class=\"_ _0\"></span>imputazio<span class=\"_ _17\"></span>ne <span class=\"_ _0\"></span>a <span class=\"_ _17\"></span>conto <span class=\"_ _17\"></span>economico, <span class=\"_ _16\"></span>nei <span class=\"_ _17\"></span>limiti <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>valore <span class=\"_ _0\"></span>netto <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>carico <span class=\"_ _0\"></span>che <span class=\"_ _16\"></span>l\u2019attivo </span>in <span class=\"_ _16\"></span>oggetto <span class=\"_ _16\"></span>avrebbe <span class=\"_ _17\"></span>avuto<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>se <span class=\"_ _17\"></span>non <span class=\"_ _16\"></span>fosse <span class=\"_ _16\"></span>stata <span class=\"_ _16\"></span>effettuata <span class=\"_ _16\"></span>la <span class=\"_ _17\"></span>svalutazione <span class=\"_ _6d\"></span>e <span class=\"_ _16\"></span>f<span class=\"_ _6\"></span>ossero <span class=\"_ _6d\"></span>stati <span class=\"_ _17\"></span>effettuati<span class=\"_ _17\"></span> gli ammortamenti.<span class=\"_ _82\"> </span>Nel caso in cui la riduzione di <span class=\"_ _6\"></span>valore derivan<span class=\"_ _0\"></span>te dal test <span class=\"_ _6\"></span>di impairment sia superiore al valore dell<span class=\"_ _0\"></span>\u2019attivit\u00e0 o<span class=\"_ _0\"></span>ggetto <span class=\"_ _0\"></span>del te<span class=\"_ _0\"></span>st alloca<span class=\"_ _0\"></span>to alla<span class=\"ff1\"> <span class=\"ff6\">ca<span class=\"_ _17\"></span>sh generating uni<span class=\"_ _0\"></span>t<span class=\"ff1\"> cui l<span class=\"_ _0\"></span>a <span class=\"_ _17\"></span>st<span class=\"_ _6\"></span>essa <span class=\"_ _0\"></span>appartiene,<span class=\"_ _0\"></span> </span></span></span>l\u2019ammontare residuo \u00e8 <span class=\"_ _6\"></span>alloca<span class=\"_ _0\"></span>to <span class=\"_ _6\"></span>alle attivit\u00e0 incluse <span class=\"_ _6\"></span>nella <span class=\"_ _6\"></span><span class=\"ff6\">cash generating unit<span class=\"ff1\"> <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>proporzione<span class=\"_ _17\"></span> </span></span>del loro valore di<span class=\"_ _0\"></span> carico. Tale al<span class=\"_ _0\"></span>locazione ha come li<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ite minimo l\u2019<span class=\"_ _0\"></span>ammontare pi\u00f9 alto<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>tra:<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">il relativo <span class=\"ff6\">fair value</span> <span class=\"ff7\">dell\u2019attivit\u00e0 al net<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o dei costi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di dismissione;<span class=\"ff1\"> </span></span></span></span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">il relativo valore in uso, come sop<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>a definito; </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">zero. </span></span>Le <span class=\"_ _5\"> </span>perdite <span class=\"_ _5\"> </span>di <span class=\"_ _13\"> </span>valore <span class=\"_ _5\"> </span>sono <span class=\"_ _5\"> </span>contabilizzate<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>nel <span class=\"_ _5\"> </span>conto <span class=\"_ _13\"> </span>economico <span class=\"_ _5\"> </span>fra <span class=\"_ _5\"> </span>i <span class=\"_ _5\"> </span>costi <span class=\"_ _5\"> </span>per ammortamen<span class=\"_ _0\"></span>ti e svalutazi<span class=\"_ _17\"></span>oni.<span class=\"_ _6\"></span> Partecipazioni e<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>titoli n<span class=\"_ _17\"></span>on correnti Le <span class=\"_ _14\"></span>partecipazioni <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>imprese <span class=\"_ _14\"></span>diverse <span class=\"_ _14\"></span>da <span class=\"_ _14\"></span>quelle <span class=\"_ _14\"></span>cont<span class=\"_ _6\"></span>rollate, <span class=\"_ _14\"></span>collegate <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span><span class=\"ff6\">joint <span class=\"_ _14\"></span>venture</span><span class=\"ls2\">, </span>per <span class=\"_ _16\"></span>cui <span class=\"_ _16\"></span>si <span class=\"_ _16\"></span>rimanda <span class=\"_ _6d\"></span>all\u2019area <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>consolidamento <span class=\"_ _6d\"></span>(generalmente <span class=\"_ _16\"></span>con <span class=\"_ _6d\"></span>una <span class=\"_ _16\"></span>percentuale <span class=\"_ _6d\"></span>di <span class=\"_ _17\"></span>possess<span class=\"_ _17\"></span>o inferiore <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>20%) <span class=\"_ _15\"></span>sono <span class=\"_ _3\"></span>iscritte,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _15\"></span>momento <span class=\"_ _15\"></span>dell\u2019acquisto, <span class=\"_ _15\"></span>nella <span class=\"_ _15\"></span>voce <span class=\"_ _15\"></span>\u201cPartecipazioni<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _15\"></span>titoli non <span class=\"_ _1f\"> </span>correnti\u201d <span class=\"_ _1f\"> </span>inizialmente <span class=\"_ _1f\"> </span>al <span class=\"_ _1f\"> </span>costo, <span class=\"_ _21\"> </span>rilevato <span class=\"_ _1f\"> </span>alla <span class=\"_ _1f\"> </span>data <span class=\"_ _1f\"> </span>di <span class=\"_ _21\"> </span>effettuazione <span class=\"_ _21\"> </span>dell\u2019<span class=\"_ _17\"></span>operazione, <span class=\"_ _21\"> </span>in quanto <span class=\"_ _19\"> </span>rappresentativo<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span><span class=\"ff6\">fair <span class=\"_ _19\"> </span>value</span>, <span class=\"_ _1f\"> </span>compren<span class=\"_ _17\"></span>sivo <span class=\"_ _1f\"> </span>dei <span class=\"_ _19\"> </span>costi <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>transazione <span class=\"_ _19\"></span>direttamen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e attribuibil<span class=\"_ _0\"></span>i alla relativa transazi<span class=\"_ _0\"></span>one. Successivamen<span class=\"_ _0\"></span>te <span class=\"_ _3\"></span>alla <span class=\"_ _15\"></span>contabilizzazione <span class=\"_ _15\"></span>iniziale, <span class=\"_ _15\"></span>tali <span class=\"_ _3\"></span>partecipazioni<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>sono <span class=\"_ _15\"></span>valutate <span class=\"_ _3\"></span>al fair <span class=\"_ _4\"> </span>value<span class=\"ff1\"> <span class=\"_ _5\"> </span>con <span class=\"_ _4\"> </span>imputazion<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>degli <span class=\"_ _5\"> </span>effetti <span class=\"_ _4\"> </span>nelle <span class=\"_ _4\"> </span>Altre <span class=\"_ _5\"> </span>componenti <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>Conto <span class=\"_ _5\"> </span>Economico<span class=\"_ _17\"></span> </span>Complessivo <span class=\"ff7\">in ossequi<span class=\"_ _17\"></span>o all\u2019IFRS 9. <span class=\"ff1\"> </span></span>Tali <span class=\"_ _6\"></span>partecipazioni, <span class=\"_ _6\"></span>non <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>controllo <span class=\"_ _14\"></span>n\u00e9 <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>collegamento, <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>non <span class=\"_ _14\"></span>s<span class=\"_ _6\"></span><span class=\"ls1\">ono</span> <span class=\"_ _6\"></span>quotate <span class=\"_ _6\"></span>in <span class=\"_ _14\"></span>un mercato <span class=\"_ _12\"> </span>attivo<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>e <span class=\"_ _12\"> </span>per <span class=\"_ _12\"> </span>le <span class=\"_ _12\"> </span>quali <span class=\"_ _12\"> </span>l\u2019impiego <span class=\"_ _12\"></span>di <span class=\"_ _12\"> </span>un <span class=\"_ _12\"> </span>opportuno <span class=\"_ _3\"></span>modello <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>valutazione <span class=\"_ _12\"> </span>non <span class=\"_ _12\"> </span>risulti attendibile sono valu<span class=\"_ _17\"></span>tate, comunque, al cos<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o. Ai <span class=\"_ _17\"></span>fini <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>bilancio <span class=\"_ _16\"></span>d\u2019esercizio, <span class=\"_ _17\"></span>l<span class=\"ff1\">e <span class=\"_ _17\"></span>partecipazioni <span class=\"_ _16\"></span>in <span class=\"_ _17\"></span>imprese <span class=\"_ _17\"></span>controllate<span class=\"_ _17\"></span> e <span class=\"_ _16\"></span>collegate <span class=\"_ _16\"></span>sono </span>sottoposte, in<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>presenza <span class=\"_ _17\"></span>di <span class=\"_ _6\"></span>indicatori di<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>impairmen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>, a verifica<span class=\"_ _17\"></span> circa eventuali<span class=\"_ _0\"></span> perdite di valore<span class=\"_ _17\"></span> mediante il confron<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o con il relativo val<span class=\"_ _0\"></span>ore recuperabi<span class=\"_ _0\"></span>le rappresentato dal<span class=\"_ _0\"></span> maggiore tra<span class=\"_ _0\"></span> il fair value, al<span class=\"_ _17\"></span> netto dei<span class=\"_ _17\"></span> costi di<span class=\"_ _0\"></span> vendita<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>valore d\u2019<span class=\"_ _17\"></span>uso<span class=\"ff1\">, determinati<span class=\"_ _17\"></span> anche sulla <span class=\"_ _17\"></span>base dei <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ispe<span class=\"_ _0\"></span>ttivi </span>patrimoni netti inclusi<span class=\"_ _17\"></span>vi di eventuali plusvalori inespressi<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span> Qualora esistano evi<span class=\"_ _0\"></span>denze che tali<span class=\"_ _17\"></span> partecipazioni abbi<span class=\"_ _0\"></span>ano sub<span class=\"_ _0\"></span>ito una perdi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a di valor<span class=\"_ _17\"></span>e, <span class=\"_ _6\"></span>la s<span class=\"_ _0\"></span>tessa \u00e8 rileva<span class=\"_ _0\"></span>ta nel conto e<span class=\"_ _17\"></span>conomico come svalutazione.<span class=\"_ _17\"></span> Qualora <span class=\"_ _12\"></span>vengano <span class=\"_ _12\"></span>meno <span class=\"_ _19\"></span>le <span class=\"_ _12\"></span>cause <span class=\"_ _12\"></span>che <span class=\"_ _19\"> </span>hanno <span class=\"_ _12\"></span>indotto <span class=\"_ _12\"></span>la <span class=\"_ _19\"> </span>svalutazion<span class=\"_ _0\"></span>e <span class=\"_ _19\"></span>\u00e8 <span class=\"_ _12\"></span>necessario ripristinare <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>fino <span class=\"_ _12\"></span>alla <span class=\"_ _3\"></span>concorrenza, <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>massimo, <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>costo <span class=\"_ _12\"></span>originar<span class=\"_ _17\"></span>io. <span class=\"_ _19\"> </span>Tale <span class=\"_ _3\"></span>ripristino<span class=\"_ _17\"></span> viene iscritto a conto<span class=\"_ _17\"></span> economico. Rimanenze <span class=\"_ _0\"></span> Le <span class=\"_ _15\"></span>r<span class=\"_ _6\"></span>imanenze<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _15\"></span>materie <span class=\"_ _15\"></span>prime, <span class=\"_ _15\"></span>semilavorati <span class=\"_ _15\"></span>e <span class=\"_ _3\"></span>prodotti <span class=\"_ _15\"></span>finiti <span class=\"_ _3\"></span>sono <span class=\"_ _15\"></span>iscritte <span class=\"_ _15\"></span>al <span class=\"_ _12\"></span>costo <span class=\"_ _15\"></span>e valutate <span class=\"_ _15\"></span>al <span class=\"_ _14\"></span>m<span class=\"_ _6\"></span>inore <span class=\"_ _14\"></span>tra <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>costo <span class=\"_ _15\"></span>ed <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>valore <span class=\"_ _15\"></span>netto <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>presumibile <span class=\"_ _15\"></span>realizzo. <span class=\"_ _14\"></span>Il <span class=\"_ _15\"></span>costo <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>acquisto<span class=\"_ _17\"></span> viene <span class=\"_ _19\"></span>determinato <span class=\"_ _12\"></span>con <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>metodo <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>Costo <span class=\"_ _19\"> </span>Medio <span class=\"_ _12\"></span>Ponderato <span class=\"_ _19\"> </span>(CMP) <span class=\"_ _19\"> </span>ed <span class=\"_ _19\"></span>include <span class=\"_ _12\"></span>gli <span class=\"_ _19\"> </span>oneri accessori <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>competenza<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span> <span class=\"_ _16\"></span>Al <span class=\"_ _17\"></span>fine <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>determinare <span class=\"_ _16\"></span>il <span class=\"_ _17\"></span>valore <span class=\"_ _16\"></span>netto <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>presumibile <span class=\"_ _16\"></span>realizzo, <span class=\"_ _17\"></span>il <span class=\"_ _16\"></span>valore di <span class=\"_ _0\"></span>eventuali <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>imanenze<span class=\"_ _17\"></span> obsolete <span class=\"_ _17\"></span>o di <span class=\"_ _17\"></span>lento rigiro <span class=\"_ _17\"></span>viene <span class=\"_ _17\"></span>svalutato in <span class=\"_ _17\"></span>relazione <span class=\"_ _17\"></span>alla previsione <span class=\"_ _17\"></span>di utilizzo/realizzo <span class=\"_ _16\"></span>netto <span class=\"_ _17\"></span>futuro, <span class=\"_ _16\"></span>mediante <span class=\"_ _17\"></span>l\u2019iscrizione <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>apposito <span class=\"_ _16\"></span>fondo <span class=\"_ _17\"></span>rettificativo <span class=\"_ _16\"></span>a <span class=\"_ _17\"></span>riduzione del valore delle ri<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>anenze stesse.<span class=\"_ _17\"></span> I <span class=\"_ _15\"></span>prodotti <span class=\"_ _14\"></span>finiti <span class=\"_ _14\"></span>r<span class=\"_ _6\"></span>appresen<span class=\"_ _17\"></span>tati <span class=\"_ _15\"></span>da <span class=\"_ _15\"></span>immobil<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>e <span class=\"_ _14\"></span>da <span class=\"_ _15\"></span>aree <span class=\"_ _14\"></span>edificabili <span class=\"_ _14\"></span>sono <span class=\"_ _15\"></span>iscritti <span class=\"_ _14\"></span>al <span class=\"_ _15\"></span>costo <span class=\"_ _15\"></span>di acquisto o<span class=\"_ _17\"></span> di produzione<span class=\"_ _17\"></span> ovvero al<span class=\"_ _0\"></span> valore <span class=\"_ _17\"></span>di realiz<span class=\"_ _0\"></span>zo desu<span class=\"_ _0\"></span>mibile dal<span class=\"_ _17\"></span>l\u2019andamento del<span class=\"_ _17\"></span> mercato, se minore. Il co<span class=\"_ _0\"></span>sto \u00e8 determina<span class=\"_ _0\"></span>to con il<span class=\"_ _0\"></span> metodo del costo specifico sosten<span class=\"_ _17\"></span>uto. Diritti di emiss<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>one Relativamente <span class=\"_ _15\"></span>ai <span class=\"_ _3\"></span>diritti <span class=\"_ _15\"></span>di <span class=\"_ _3\"></span>emissioni <span class=\"_ _15\"></span>(<span class=\"_ _6\"></span>o <span class=\"_ _15\"></span>CO2) <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>atmosfera, <span class=\"_ _15\"></span>si <span class=\"_ _3\"></span>precisa <span class=\"_ _3\"></span>che <span class=\"_ _15\"></span>il <span class=\"_ _12\"></span>relativo trattamento <span class=\"_ _1f\"> </span>cont<span class=\"_ _6\"></span>abile <span class=\"_ _1f\"> </span>dei <span class=\"_ _21\"> </span>diritti  di<span class=\"_ _0\"></span> <span class=\"_ _21\"> </span>emissione <span class=\"_ _8\"> </span>(CO2) <span class=\"_ _21\"> </span>in <span class=\"_ _21\"> </span>atmosfera <span class=\"_ _21\"> </span>non <span class=\"_ _8\"> </span>\u00e8 <span class=\"_ _21\"> </span>espressamente disciplina<span class=\"_ _0\"></span>to <span class=\"_ _17\"></span>dagli <span class=\"_ _17\"></span>IFRS. <span class=\"_ _17\"></span>La <span class=\"_ _17\"></span>contabilizzazione <span class=\"_ _17\"></span>iniziale <span class=\"_ _16\"></span>t<span class=\"_ _6\"></span>ra <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _17\"></span>immaterial<span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>avviene <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>costo sostenuto <span class=\"_ _6\"></span>(zero <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>quote gratuite <span class=\"_ _6\"></span>assegnate), <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>ammortizzato in <span class=\"_ _6\"></span>quanto <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>ritiene <span class=\"_ _6\"></span>che il <span class=\"_ _12\"></span>valore <span class=\"_ _19\"> </span>residuo <span class=\"_ _12\"></span>sia <span class=\"_ _19\"> </span>almeno <span class=\"_ _12\"></span>pari <span class=\"_ _19\"> </span>al <span class=\"_ _12\"></span>valore <span class=\"_ _19\"> </span>contabile. <span class=\"_ _12\"></span>Alla <span class=\"_ _12\"></span>fine <span class=\"_ _19\"> </span>di <span class=\"_ _19\"></span>ogni <span class=\"_ _12\"></span>periodo <span class=\"_ _19\"> </span>qualora <span class=\"_ _12\"></span>l<span class=\"_ _6\"></span><span class=\"lsc\">a </span>produzione <span class=\"_ _22\"> </span>richieda <span class=\"_ _22\"> </span>una <span class=\"_ _22\"> </span>disponibilit\u00e0 <span class=\"_ _22\"> </span>di <span class=\"_ _7\"> </span>quote <span class=\"_ _22\"> </span>CO2 <span class=\"_ _7\"> </span>maggiore <span class=\"_ _22\"> </span>di <span class=\"_ _22\"> </span>quelle <span class=\"_ _22\"> </span>assegnate gratuitamente, i<span class=\"_ _0\"></span>l Gruppo <span class=\"_ _0\"></span>iscrive una passi<span class=\"_ _0\"></span>vit\u00e0 di i<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>porto pari al<span class=\"_ _17\"></span> valore di mercato<span class=\"_ _0\"></span> (fair value) relativo <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>numero <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>quote <span class=\"_ _6\"></span>che <span class=\"_ _15\"></span>devono<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>essere <span class=\"_ _6\"></span>successivamente<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>acquisite. <span class=\"_ _14\"></span>Nel <span class=\"_ _6\"></span>caso <span class=\"_ _15\"></span>in<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>cui tali <span class=\"_ _19\"> </span>quote <span class=\"_ _19\"> </span>siano <span class=\"_ _19\"> </span>gi\u00e0 <span class=\"_ _1f\"> </span>acquistate <span class=\"_ _19\"> </span>dalla <span class=\"_ _19\"> </span>societ\u00e0 <span class=\"_ _19\"> </span>alla <span class=\"_ _19\"> </span>data <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>bilancio, <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>passivit\u00e0 <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _1f\"> </span>valutata utilizzando <span class=\"_ _12\"></span>il <span class=\"_ _19\"></span>cos<span class=\"_ _0\"></span>to <span class=\"_ _12\"></span>medio <span class=\"_ _19\"></span>pondera<span class=\"_ _0\"></span>to <span class=\"_ _19\"></span>delle <span class=\"_ _12\"></span>quote <span class=\"_ _12\"></span>acquistate<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>ed <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _19\"></span><span class=\"ff7\">classifi<span class=\"_ _17\"></span>cata <span class=\"_ _19\"> </span>tra <span class=\"_ _12\"> </span>le <span class=\"_ _12\"> </span>\u201cAltre </span>passivit\u00e0\u201d. <span class=\"_ _6\"></span>I <span class=\"_ _6\"></span>costi <span class=\"_ _14\"></span>sostenuti <span class=\"_ _6\"></span>per <span class=\"_ _14\"></span>ottempe<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>are <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>normativa <span class=\"_ _6\"></span>sui <span class=\"_ _14\"></span>diritti <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>emission<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>(o <span class=\"_ _14\"></span>CO2) <span class=\"_ _6\"></span>in atmosfera sono considerati parte dei costi di produzione e <span class=\"_ _6\"></span>conseguen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>emente contabili<span class=\"_ _0\"></span>zzati tra le materie<span class=\"_ _0\"></span> prime. Strumenti finanzia<span class=\"_ _17\"></span>ri Classificazi<span class=\"_ _0\"></span>one e misurazi<span class=\"_ _17\"></span>one <span class=\"_ _6\"></span> L'IFRS <span class=\"_ _6\"></span>9 <span class=\"_ _6\"></span>prevede <span class=\"_ _6\"></span>specifiche <span class=\"_ _6\"></span>disposizioni <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>classificazione <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>valutazione <span class=\"_ _6\"></span>delle attivit\u00e0 <span class=\"_ _16\"></span>f<span class=\"_ _6\"></span>inanziarie <span class=\"_ _16\"></span>che <span class=\"_ _17\"></span>riflettono <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>modello <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>business <span class=\"_ _17\"></span>secondo <span class=\"_ _17\"></span>cui <span class=\"_ _17\"></span>vengono <span class=\"_ _17\"></span>gestite <span class=\"_ _17\"></span>tali <span class=\"_ _17\"></span>attivit\u00e0 e le caratteristiche<span class=\"_ _17\"></span> dei loro flussi finanziari.<span class=\"_ _82\"> </span>Le <span class=\"_ _18\"> </span>attivit\u00e0 <span class=\"_ _18\"> </span>finanziarie <span class=\"_ _18\"> </span>sono <span class=\"_ _18\"> </span>classificate<span class=\"_ _17\"></span> <span class=\"_ _38\"> </span>in <span class=\"_ _18\"> </span>tre <span class=\"_ _18\"> </span>categorie <span class=\"_ _18\"> </span>principali:<span class=\"_ _17\"></span> <span class=\"_ _38\"> </span>al <span class=\"_ _18\"> </span>costo ammortizzato,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>al fair <span class=\"_ _6\"></span>value rilevato nelle <span class=\"_ _6\"></span>altre componenti del <span class=\"_ _6\"></span>conto economico complessivo<span class=\"_ _0\"></span> (FVOCI) e al <span class=\"_ _0\"></span>fair value rilevato nell<span class=\"_ _17\"></span>'<span class=\"_ _6\"></span>utile/(perdi<span class=\"_ _17\"></span>ta) dell'esercizio (FVTPL)<span class=\"_ _17\"></span>. <span class=\"_ _6\"></span> Le <span class=\"_ _1f\"> </span>analisi <span class=\"_ _1f\"> </span>che <span class=\"_ _21\"> </span>un\u2019entit\u00e0 <span class=\"_ _1f\"> </span>deve <span class=\"_ _1f\"> </span>svolgere <span class=\"_ _21\"> </span>per <span class=\"_ _1f\"> </span>classifi<span class=\"_ _0\"></span>care <span class=\"_ _21\"> </span>le <span class=\"_ _1f\"> </span>attivit\u00e0 <span class=\"_ _1f\"> </span>finanziarie <span class=\"_ _1f\"> </span>nelle suddette <span class=\"_ _3\"></span>categorie <span class=\"_ _15\"></span>seguono <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>prima <span class=\"_ _15\"></span>distinzione <span class=\"_ _3\"></span>a <span class=\"_ _12\"></span>seconda<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>siamo <span class=\"_ _15\"></span>in <span class=\"_ _12\"></span>presenza <span class=\"_ _15\"></span>di <span class=\"_ _3\"></span>un titolo di capitale<span class=\"_ _0\"></span>, un titolo di debi<span class=\"_ _0\"></span>to o un derivato<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span>  Tutte <span class=\"_ _14\"></span>le <span class=\"_ _15\"></span>attivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _14\"></span>finanziarie <span class=\"_ _14\"></span>rappresentate <span class=\"_ _14\"></span>da <span class=\"_ _15\"></span>titoli <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>capitale <span class=\"_ _14\"></span>sono <span class=\"_ _15\"></span>sempre <span class=\"_ _6\"></span>rilevate <span class=\"_ _15\"></span>al fair value. Nel <span class=\"_ _15\"></span>caso <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>cui <span class=\"_ _14\"></span>il <span class=\"_ _15\"></span>titolo <span class=\"_ _15\"></span>sia <span class=\"_ _15\"></span>detenuto <span class=\"_ _15\"></span>con <span class=\"_ _14\"></span>f<span class=\"_ _6\"></span>inalit\u00e0 <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>tr<span class=\"_ _6\"></span>ading, <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>va<span class=\"_ _0\"></span>riazioni <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>f<span class=\"_ _6\"></span>air <span class=\"_ _15\"></span>value<span class=\"_ _0\"></span> devono essere r<span class=\"_ _6\"></span>ilevate<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>conto economico, mentre per tutti gli <span class=\"_ _6\"></span>altri investimenti l\u2019entit\u00e0 potr\u00e0 decidere, al<span class=\"_ _17\"></span>la data <span class=\"_ _17\"></span>di ril<span class=\"_ _17\"></span>evazione inizi<span class=\"_ _0\"></span>ale, di<span class=\"_ _17\"></span> rilevare <span class=\"_ _17\"></span>successivamente tu<span class=\"_ _17\"></span>tt<span class=\"_ _6\"></span>e <span class=\"_ _17\"></span>le variazi<span class=\"_ _17\"></span>oni di <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>air value <span class=\"_ _17\"></span>nelle <span class=\"_ _16\"></span>altre compon<span class=\"_ _17\"></span>enti <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>conto <span class=\"_ _0\"></span>economico<span class=\"_ _17\"></span> compl<span class=\"_ _0\"></span>essivo <span class=\"_ _16\"></span>(OCI), <span class=\"_ _17\"></span>esercitando <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>FVTOCI option. <span class=\"_ _6\"></span>In <span class=\"_ _14\"></span>tal <span class=\"_ _14\"></span>caso, <span class=\"_ _6\"></span>gli <span class=\"_ _14\"></span>importi <span class=\"_ _14\"></span>accumula<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>a <span class=\"_ _14\"></span>OCI <span class=\"_ _14\"></span>non <span class=\"_ _6\"></span>saranno <span class=\"_ _6\"></span>m<span class=\"_ _6\"></span>ai <span class=\"_ _6\"></span>riversati <span class=\"_ _6\"></span>nell\u2019utile/(perdita) dell\u2019eserci<span class=\"_ _0\"></span>zio <span class=\"_ _4\"> </span>anche <span class=\"_ _5\"> </span>in <span class=\"_ _4\"> </span>caso <span class=\"_ _4\"> </span>di <span class=\"_ _5\"> </span>eliminazione<span class=\"_ _17\"></span> <span class=\"_ _5\"> </span>contabile <span class=\"_ _4\"> </span>dell\u2019inve<span class=\"_ _0\"></span>stimento. <span class=\"_ _4\"> </span>L\u2019applicazione dell\u2019opzi<span class=\"_ _17\"></span>one \u201cFVTOCI\u201d <span class=\"_ _17\"></span>\u00e8 irrevocabile <span class=\"_ _17\"></span>e <span class=\"_ _0\"></span>le ri<span class=\"_ _0\"></span>classifiche<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>ra le <span class=\"_ _17\"></span>tre <span class=\"_ _0\"></span>categorie <span class=\"_ _17\"></span>non sono <span class=\"_ _17\"></span>concesse.<span class=\"ff1\"> </span>Tale opzione \u00e8 s<span class=\"_ _0\"></span>tata adottata pe<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span> la valutazi<span class=\"_ _0\"></span>one delle partecipa<span class=\"_ _0\"></span>zioni in altr<span class=\"_ _17\"></span>e impr<span class=\"_ _6\"></span>ese. Per <span class=\"_ _15\"></span>quanto <span class=\"_ _15\"></span>riguarda<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>invece <span class=\"_ _15\"></span>la <span class=\"_ _15\"></span>classificazione<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>delle <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _15\"></span>finanziarie<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>rappresentate<span class=\"_ _17\"></span> dai crediti e dai<span class=\"_ _0\"></span> titoli di d<span class=\"_ _0\"></span>ebito, \u00e8 necessario consi<span class=\"_ _17\"></span>derare due elementi:  1.  <span class=\"_ _6d\"></span>il model<span class=\"_ _0\"></span>lo di business ad<span class=\"_ _0\"></span>ottato dalla socie<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0. In pa<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ticolare: \u2014<span class=\"ff1\"> Held <span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>o <span class=\"_ _6\"></span></span>Collect <span class=\"_ _6\"></span>(HTC), <span class=\"_ _6\"></span>modello <span class=\"_ _6\"></span>avente <span class=\"_ _14\"></span>l\u2019obiettivo<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>possedere <span class=\"_ _6\"></span>l\u2019attivit\u00e0 <span class=\"_ _6\"></span>finanziaria per l\u2019incasso dei <span class=\"_ _0\"></span>flussi contra<span class=\"_ _0\"></span>ttuali;<span class=\"ff1\"> </span>\u2014<span class=\"ff1\"> </span>Held <span class=\"_ _3\"></span>To <span class=\"_ _3\"></span>Collect <span class=\"_ _15\"></span>and <span class=\"_ _3\"></span>Sale <span class=\"_ _15\"></span>(<span class=\"_ _6\"></span>HTC&amp;S),<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>modello <span class=\"_ _15\"></span>avente <span class=\"_ _3\"></span>l\u2019obiettivo <span class=\"_ _15\"></span>sia <span class=\"_ _3\"></span>di <span class=\"_ _15\"></span>incassare <span class=\"_ _15\"></span>i flussi contrat<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>uali de<span class=\"_ _0\"></span>rivanti dall<span class=\"_ _0\"></span>\u2019attivit\u00e0 finanziaria<span class=\"_ _17\"></span> sia di ven<span class=\"_ _0\"></span>dere l\u2019attivit\u00e0 <span class=\"_ _17\"></span>finanziaria stessa; \u2014<span class=\"ff1\"> altro modello di business<span class=\"_ _0\"></span> diverso dai due p<span class=\"_ _0\"></span>recedenti. </span>2.<span class=\"ls0\"> <span class=\"_ _28\"> </span>le carat<span class=\"_ _0\"></span>teristiche dei <span class=\"_ _0\"></span>flussi di cassa contrat<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>uali rinveni<span class=\"_ _0\"></span>enti dallo strumen<span class=\"_ _0\"></span>to finanziario.<span class=\"_ _0\"></span> In </span>particolare <span class=\"_ _21\"> </span>si  dovr\u00e0 <span class=\"_ _21\"> </span>verificare  se<span class=\"_ _17\"></span>  tali <span class=\"_ _21\"> </span>f<span class=\"_ _6\"></span>lussi <span class=\"_ _8\"> </span>di <span class=\"_ _21\"> </span>cassa  con<span class=\"_ _0\"></span>trattuali <span class=\"_ _21\"> </span>sono  rappresenta<span class=\"_ _17\"></span>ti unicamente <span class=\"_ _16\"></span>dal <span class=\"_ _17\"></span>pagamento <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>capitale <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>dagli <span class=\"_ _16\"></span>interessi <span class=\"_ _17\"></span>o <span class=\"_ _16\"></span>diversamente <span class=\"_ _16\"></span>includono <span class=\"_ _17\"></span>anche altre <span class=\"_ _6\"></span>componen<span class=\"_ _17\"></span>ti. <span class=\"_ _6\"></span>Questa verifica <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>denomina<span class=\"_ _0\"></span>ta SPPI <span class=\"_ _6\"></span>Test (Solely <span class=\"_ _6\"></span>Paym<span class=\"_ _17\"></span>ent <span class=\"_ _6\"></span>of <span class=\"_ _6\"></span>Principal<span class=\"_ _0\"></span> and Interest Test<span class=\"_ _17\"></span>)<span class=\"_ _6\"></span>. L\u2019IFRS 9 fornisce le<span class=\"_ _17\"></span> definizioni di capitale e inte<span class=\"_ _17\"></span>ressi:<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _1a\"> </span></span>il <span class=\"_ _19\"> </span>capitale <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>fair <span class=\"_ _12\"> </span>value <span class=\"_ _19\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _12\"> </span>finanziaria <span class=\"_ _19\"> </span>all\u2019<span class=\"_ _17\"></span>iscrizione <span class=\"_ _19\"> </span>iniziale <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>tale <span class=\"_ _19\"> </span>importo <span class=\"_ _12\"> </span>pu\u00f2 cambiare <span class=\"_ _6d\"></span>nel <span class=\"_ _17\"></span>tempo <span class=\"_ _6d\"></span>lungo <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>vita <span class=\"_ _16\"></span>dello <span class=\"_ _16\"></span>strumento <span class=\"_ _6d\"></span>f<span class=\"_ _6\"></span>inanzi<span class=\"_ _17\"></span>ario <span class=\"_ _17\"></span>(ad <span class=\"_ _16\"></span>esempio, <span class=\"_ _6d\"></span>tramite <span class=\"_ _16\"></span>rimborsi); \u2022<span class=\"ff1\"> <span class=\"_ _1a\"> </span>gli <span class=\"_ _14\"></span>interessi <span class=\"_ _6\"></span>rappresen<span class=\"_ _0\"></span>tano, <span class=\"_ _6\"></span>invece, <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>compensazi<span class=\"_ _0\"></span>one <span class=\"_ _6\"></span>per <span class=\"_ _14\"></span>il <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>temporale <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>denaro </span>e il rischio di credi<span class=\"_ _0\"></span>to sul capi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ale residuo. Un\u2019attivit\u00e0 <span class=\"_ _6\"></span>finanziaria<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>rappresentata quindi <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>titoli <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>debito <span class=\"_ _6\"></span>potr\u00e0 <span class=\"_ _6\"></span>essere classificata nelle seguenti cate<span class=\"_ _0\"></span>gorie: 1)<span class=\"ls0\"> <span class=\"_ _51\"> </span>Costo ammortizzato quando: </span>a.<span class=\"ls0\"> <span class=\"_ _39\"> </span>i <span class=\"_ _15\"></span>flussi <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>cassa <span class=\"_ _15\"></span>contrattual<span class=\"_ _17\"></span>i <span class=\"_ _15\"></span>dello <span class=\"_ _15\"></span>strumento <span class=\"_ _15\"></span>sono <span class=\"_ _15\"></span>rappresenta<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>unicame<span class=\"_ _0\"></span>nte <span class=\"_ _15\"></span>dal </span>pagamento di capital<span class=\"_ _0\"></span>e e interessi<span class=\"_ _17\"></span> (SPPI Test superato);<span class=\"_ _0\"></span> e b.<span class=\"ls0\"> <span class=\"_ _39\"> </span><span class=\"ff7\">il <span class=\"_ _19\"> </span>business <span class=\"_ _12\"> </span>model <span class=\"_ _19\"> </span>adottato <span class=\"_ _12\"> </span>dalla <span class=\"_ _19\"> </span>societ\u00e0 <span class=\"_ _12\"> </span>prevede <span class=\"_ _12\"> </span>che <span class=\"_ _19\"> </span>l\u2019entit\u00e0 <span class=\"_ _12\"> </span>detenga <span class=\"_ _19\"> </span>l\u2019attivit\u00e0 </span></span>finanziaria <span class=\"_ _14\"></span>esclusivamente <span class=\"_ _14\"></span>per <span class=\"_ _15\"></span>incassare <span class=\"_ _6\"></span>f<span class=\"_ _6\"></span>lussi <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>cassa<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>contrattuali <span class=\"_ _14\"></span>(modello <span class=\"_ _14\"></span>di business HTC). In <span class=\"_ _19\"> </span>questa <span class=\"_ _12\"></span>categoria, <span class=\"_ _19\"> </span>gli <span class=\"_ _12\"></span>strumenti <span class=\"_ _19\"> </span>finanziari<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"></span>inizi<span class=\"_ _17\"></span>almente <span class=\"_ _19\"> </span>rilevati <span class=\"_ _19\"> </span>al <span class=\"_ _12\"></span>f<span class=\"_ _6\"></span>air <span class=\"_ _12\"></span>value, inclusivo <span class=\"_ _12\"> </span>dei <span class=\"_ _19\"> </span>costi<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>dell\u2019<span class=\"_ _0\"></span>operazione, <span class=\"_ _12\"> </span>e <span class=\"_ _12\"> </span>successivamente <span class=\"_ _12\"> </span>valutati <span class=\"_ _19\"> </span>al<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>costo <span class=\"_ _12\"> </span>ammortizzato. <span class=\"_ _12\"> </span>Gli interessi <span class=\"_ _14\"></span>(<span class=\"_ _6\"></span>calcolati <span class=\"_ _14\"></span>utilizzando <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>criterio<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>dell\u2019interesse <span class=\"_ _14\"></span>effettivo), <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>pe<span class=\"ff1\">rdite <span class=\"_ _15\"></span>(e <span class=\"_ _15\"></span>i <span class=\"_ _15\"></span>ripristini<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>delle </span>perdite)  per <span class=\"_ _1c\"> </span>riduzione  di <span class=\"_ _1c\"> </span>valore, <span class=\"_ _1c\"> </span>gli  utili/(perdite)  su <span class=\"_ _1c\"> </span>cambi  e <span class=\"_ _1c\"> </span>gli <span class=\"_ _1c\"> </span>utili/(perdite<span class=\"_ _17\"></span>) <span class=\"_ _1c\"> </span>derivanti dall\u2019elimina<span class=\"_ _0\"></span>zione contabile sono <span class=\"_ _0\"></span>rilevati nell\u2019<span class=\"_ _0\"></span>utile/(perdita) del<span class=\"_ _0\"></span>l\u2019esercizio.<span class=\"ff1\"> </span>2)<span class=\"ls0\"> <span class=\"_ _51\"> </span>Fair Value Through Other Comp<span class=\"_ _17\"></span>rehensive Income (FVT<span class=\"_ _17\"></span>O<span class=\"_ _6\"></span>CI) quando<span class=\"_ _17\"></span>:<span class=\"_ _6\"></span> </span>a.<span class=\"ls0\"> <span class=\"_ _39\"> </span>i <span class=\"_ _15\"></span>flussi <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>cassa <span class=\"_ _15\"></span>contrattual<span class=\"_ _17\"></span>i <span class=\"_ _15\"></span>dello <span class=\"_ _15\"></span>strumento <span class=\"_ _15\"></span>sono <span class=\"_ _15\"></span>rappresenta<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>unicame<span class=\"_ _0\"></span>nte <span class=\"_ _15\"></span>dal </span>pagamento di capital<span class=\"_ _0\"></span>e e interessi<span class=\"_ _17\"></span> (SPPI Test superato);<span class=\"_ _0\"></span> e b.<span class=\"ls0\"> <span class=\"_ _39\"> </span><span class=\"ff7\">il <span class=\"_ _19\"> </span>business <span class=\"_ _12\"> </span>model <span class=\"_ _19\"> </span>adottato <span class=\"_ _12\"> </span>dalla <span class=\"_ _19\"> </span>societ\u00e0 <span class=\"_ _12\"> </span>prevede <span class=\"_ _12\"> </span>che <span class=\"_ _19\"> </span>l\u2019entit\u00e0 <span class=\"_ _12\"> </span>detenga <span class=\"_ _19\"> </span>l\u2019attivit\u00e0 </span></span>finanziaria <span class=\"_ _6d\"></span>sia <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>incassare <span class=\"_ _6d\"></span>f<span class=\"_ _6\"></span>lussi <span class=\"_ _6d\"></span>di <span class=\"_ _16\"></span>cassa <span class=\"_ _16\"></span>contrattuali<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>che <span class=\"_ _16\"></span>flussi <span class=\"_ _6d\"></span>di <span class=\"_ _17\"></span>cassa <span class=\"_ _6d\"></span>generati dalla vendita (model<span class=\"_ _17\"></span>lo di business HTC&amp;S). In <span class=\"_ _12\"></span>tale <span class=\"_ _12\"></span>categoria <span class=\"_ _12\"></span>gli <span class=\"_ _12\"></span>strumenti <span class=\"_ _12\"></span>finanziari <span class=\"_ _12\"></span>classificati <span class=\"_ _3\"></span>sono <span class=\"_ _12\"></span>inizialmente <span class=\"_ _12\"></span>rilevati <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>fair value, inclusivo dei<span class=\"_ _0\"></span> costi dell<span class=\"_ _17\"></span>\u2019operazione.<span class=\"ff1\"> </span>Gli <span class=\"_ _15\"></span>interessi <span class=\"_ _15\"></span>(calcolati <span class=\"_ _3\"></span>utilizzan<span class=\"_ _0\"></span>do <span class=\"_ _15\"></span>il <span class=\"_ _3\"></span>criterio <span class=\"_ _3\"></span>dell\u2019i<span class=\"_ _0\"></span>nteresse <span class=\"_ _15\"></span>effettivo <span class=\"_ _15\"></span>come <span class=\"_ _3\"></span>nel <span class=\"_ _15\"></span>previgente <span class=\"_ _15\"></span>IAS 39), <span class=\"_ _4\"> </span>le <span class=\"_ _1c\"> </span>perdite/(utili) <span class=\"_ _1c\"> </span>per <span class=\"_ _1c\"> </span>riduzione <span class=\"_ _4\"> </span>di <span class=\"_ _1c\"> </span>valore <span class=\"_ _4\"> </span>e <span class=\"_ _1c\"> </span>gli <span class=\"_ _4\"> </span>utili/(perdite) <span class=\"_ _1c\"> </span>su <span class=\"_ _4\"> </span>cambi <span class=\"_ _1c\"> </span>sono <span class=\"_ _4\"> </span>rilevati<span class=\"_ _17\"></span> nell\u2019util<span class=\"_ _0\"></span>e/(perdita) de<span class=\"_ _0\"></span>ll\u2019esercizi<span class=\"_ _0\"></span>o. <span class=\"_ _0\"></span>Le <span class=\"_ _17\"></span>altre va<span class=\"_ _17\"></span>riazioni <span class=\"_ _17\"></span>del fair<span class=\"ff1\"> <span class=\"_ _17\"></span>value de<span class=\"_ _17\"></span>llo st<span class=\"_ _0\"></span>rumento <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>rilevate </span>tra le <span class=\"_ _0\"></span>altre comp<span class=\"_ _17\"></span>onenti di conto<span class=\"_ _17\"></span> economico co<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>plessivo <span class=\"_ _0\"></span>(OCI). A<span class=\"_ _17\"></span>l momento dell<span class=\"_ _17\"></span>\u2019eliminazione contabile <span class=\"_ _1c\"> </span>dello <span class=\"_ _1c\"> </span>strumento,<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span>tutti <span class=\"_ _1c\"> </span>gli <span class=\"_ _1c\"> </span>utili/(perdite) <span class=\"_ _1c\"> </span>accumulati<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span>a <span class=\"_ _1c\"> </span>OCI <span class=\"_ _1c\"> </span>saranno <span class=\"_ _1c\"> </span>riclassificati nell\u2019util<span class=\"_ _0\"></span>e/(perdita) dell\u2019esercizi<span class=\"_ _17\"></span>o<span class=\"_ _6\"></span><span class=\"ff1\">. </span>3)<span class=\"ls0\"> <span class=\"_ _51\"> </span>Fair Value Through Profit Or<span class=\"_ _0\"></span> Loss in via residu<span class=\"_ _17\"></span>ale, <span class=\"_ _6\"></span>ovvero quan<span class=\"_ _17\"></span>do: </span>a.<span class=\"ls0\"> <span class=\"_ _5c\"> </span>non sono rispettati i criteri<span class=\"_ _0\"></span> precedentemente<span class=\"_ _17\"></span> descritti ovvero; </span>b.<span class=\"ls0\"> <span class=\"_ _5c\"> </span>nel caso in cui si eserciti <span class=\"_ _17\"></span>la f<span class=\"_ _6\"></span>air value option<span class=\"_ _0\"></span>. </span>Gli <span class=\"_ _19\"> </span>strumenti <span class=\"_ _19\"></span>finanziari <span class=\"_ _12\"></span>classificati <span class=\"_ _19\"> </span>in <span class=\"_ _19\"> </span>tale <span class=\"_ _1f\"> </span>categ<span class=\"_ _0\"></span>oria <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>inizialmente <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>successivamen<span class=\"_ _17\"></span>te rilevati  al <span class=\"_ _1c\"> </span>f<span class=\"_ _6\"></span>air  value. <span class=\"_ _1c\"> </span>I  costi <span class=\"_ _1c\"> </span>dell\u2019operazione  e <span class=\"_ _1c\"> </span>le <span class=\"_ _1c\"> </span>variazioni <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>fair <span class=\"_ _1c\"> </span>value  sono <span class=\"_ _1c\"> </span>rilevati nell\u2019util<span class=\"_ _0\"></span>e/(perdita) dell\u2019esercizi<span class=\"_ _17\"></span>o.<span class=\"_ _82\"> </span>Perdite per ridu<span class=\"_ _0\"></span>zione di valore L'IFRS 9 sostituisce il<span class=\"_ _0\"></span> modello della \u2018perdita sostenuta\u2019<span class=\"_ _0\"></span> (\u2018incurred loss\u2019) previsto dallo<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>IAS 39 con un modello prevision<span class=\"_ _17\"></span>ale della \u2018perdita attesa su crediti\u2019 (\u2018expected credi<span class=\"_ _17\"></span>t loss\u2019 o \u2018ECL\u2019). Il modello <span class=\"_ _7\"> </span>presuppone <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>livello <span class=\"_ _7\"> </span>significativo <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>valutazione <span class=\"_ _7\"> </span>in <span class=\"_ _2\"> </span>merito <span class=\"_ _7\"> </span>all'impatto <span class=\"_ _7\"> </span>dei cambiamenti dei <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>attori economici<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>sull'ECL che<span class=\"_ _17\"></span> saranno ponderati in base <span class=\"_ _17\"></span>alle probabilit\u00e0. Il modello di perdita per riduzi<span class=\"_ _0\"></span>one di valore si applica alle attivit\u00e0 finanziarie valutate<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>al costo ammortizzato <span class=\"_ _12\"></span>o <span class=\"_ _19\"> </span>al <span class=\"_ _19\"> </span>FVOCI, <span class=\"_ _12\"></span>fatta <span class=\"_ _19\"> </span>eccezione <span class=\"_ _19\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _19\"> </span>i <span class=\"_ _19\"></span>titoli <span class=\"_ _19\"></span>di <span class=\"_ _12\"></span>capitale <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>le <span class=\"_ _19\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _19\"> </span>derivanti <span class=\"_ _12\"></span>da contratti con i clien<span class=\"_ _0\"></span>ti. Il <span class=\"_ _12\"></span>principio <span class=\"_ _12\"></span>prevede <span class=\"_ _12\"></span>che <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>fondi <span class=\"_ _19\"></span>a <span class=\"_ _12\"></span>copertura <span class=\"_ _3\"></span>su <span class=\"_ _19\"></span>crediti <span class=\"_ _12\"></span>siano <span class=\"_ _12\"></span>valutati <span class=\"_ _12\"></span>utilizzando <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>seguenti approcci <span class=\"_ _4\"> </span>metodologici<span class=\"_ _0\"></span>: <span class=\"_ _5\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_ _4\"> </span>\u201cGeneral <span class=\"_ _4\"> </span>deterioration <span class=\"_ _4\"> </span>method\u201d <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>il <span class=\"_ _5\"> </span>\u201cSimpli<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>ied <span class=\"_ _4\"> </span>approach\u201d<span class=\"_ _0\"></span>; <span class=\"_ _4\"> </span>in particolare: \u2022<span class=\"ff1\"> <span class=\"_ _1a\"> </span></span>ll <span class=\"_ _12\"> </span>\u201cGeneral <span class=\"_ _3\"></span>deterioration <span class=\"_ _15\"></span>m<span class=\"_ _6\"></span>ethod\u201d <span class=\"_ _15\"></span>r<span class=\"_ _6\"></span>ichiede <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>classificazione <span class=\"_ _3\"></span>in <span class=\"_ _12\"></span>tre <span class=\"_ _3\"></span>stage <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>strumenti finanziari <span class=\"_ _6\"></span>inclusi nel <span class=\"_ _6\"></span>perimetro <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>applicazione <span class=\"_ _6\"></span>dell\u2019<span class=\"_ _17\"></span>I<span class=\"_ _6\"></span>FRS <span class=\"_ _6\"></span>9. <span class=\"_ _6\"></span>I <span class=\"_ _6\"></span>tre <span class=\"_ _6\"></span>stage <span class=\"_ _6\"></span>riflettono <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>livello di deterioramento <span class=\"_ _12\"></span>della <span class=\"_ _19\"></span>qu<span class=\"_ _0\"></span>alit\u00e0 <span class=\"_ _19\"> </span>del <span class=\"_ _12\"></span>credito <span class=\"_ _19\"> </span>dal <span class=\"_ _12\"></span>m<span class=\"_ _6\"></span>omento<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>in <span class=\"_ _12\"></span>cui <span class=\"_ _19\"> </span>lo <span class=\"_ _19\"> </span>strumen<span class=\"_ _17\"></span>to <span class=\"_ _19\"> </span>finan<span class=\"_ _6\"></span>ziario <span class=\"_ _19\"></span>\u00e8 acquisito e compo<span class=\"_ _17\"></span>rt<span class=\"_ _6\"></span>ano <span class=\"_ _0\"></span>una differente <span class=\"_ _0\"></span>modalit\u00e0 di cal<span class=\"_ _0\"></span>colo dell\u2019E<span class=\"_ _0\"></span>CL;<span class=\"_ _6\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _1a\"> </span></span>ll \u201cSi<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>plified <span class=\"_ _17\"></span>approach\u201d <span class=\"_ _17\"></span>prevede, pe<span class=\"_ _17\"></span>r i <span class=\"_ _17\"></span>crediti <span class=\"_ _17\"></span>commerciali, <span class=\"_ _17\"></span>contract <span class=\"_ _17\"></span>asset <span class=\"_ _0\"></span>e <span class=\"_ _17\"></span>crediti <span class=\"_ _17\"></span>derivanti da <span class=\"_ _6\"></span>contratti <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>leasing, <span class=\"_ _6\"></span>l\u2019adozione <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>alcune <span class=\"_ _14\"></span>sempl<span class=\"_ _17\"></span>ificazioni, <span class=\"_ _14\"></span>al <span class=\"_ _6\"></span>fine <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>evitare <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>le <span class=\"_ _14\"></span>entit\u00e0 siano <span class=\"_ _14\"></span>costrette <span class=\"_ _14\"></span>a <span class=\"_ _15\"></span>monito<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>are <span class=\"_ _14\"></span>i <span class=\"_ _15\"></span>cambia<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>enti <span class=\"_ _14\"></span>nel <span class=\"_ _14\"></span>rischio <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>cred<span class=\"_ _6\"></span>ito, <span class=\"_ _14\"></span>cos\u00ec <span class=\"_ _14\"></span>come <span class=\"_ _15\"></span>previs<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o <span class=\"_ _14\"></span>dal modello <span class=\"_ _21\"> </span>generale. <span class=\"_ _21\"> </span>La <span class=\"_ _21\"> </span>rilevazione <span class=\"_ _21\"> </span>della <span class=\"_ _21\"> </span>perdita <span class=\"_ _21\"> </span>secondo <span class=\"_ _21\"> </span>l\u2019approccio <span class=\"_ _21\"> </span>semplificato <span class=\"_ _1f\"> </span>deve essere <span class=\"_ _6\"></span>lifetime, <span class=\"_ _14\"></span>pertanto <span class=\"_ _6\"></span>non <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _6\"></span>r<span class=\"_ _6\"></span>ichies<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _14\"></span>stage <span class=\"_ _6\"></span>allocation. <span class=\"_ _14\"></span>Per <span class=\"_ _6\"></span>tale <span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>ipologi<span class=\"_ _0\"></span>a, <span class=\"_ _14\"></span>pertanto, <span class=\"_ _6\"></span>i crediti sono<span class=\"_ _17\"></span> suddivisi per <span class=\"_ _17\"></span>cluster omogenei,<span class=\"_ _17\"></span> con riferimenti <span class=\"_ _0\"></span>ai quali<span class=\"_ _17\"></span> sono successi<span class=\"_ _0\"></span>vamente determinati, <span class=\"_ _14\"></span>per <span class=\"_ _14\"></span>ogni <span class=\"_ _14\"></span>cluster, <span class=\"_ _14\"></span>i <span class=\"_ _15\"></span>parame<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ri <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>riferimento <span class=\"_ _14\"></span>(PD, <span class=\"_ _14\"></span>LGD, <span class=\"_ _14\"></span>ed <span class=\"_ _14\"></span>EAD) <span class=\"_ _14\"></span>per <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>calcolo delle lifetime expec<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ed credi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span> losses utili<span class=\"_ _17\"></span>zzando le informazioni disponibi<span class=\"_ _0\"></span>li. Nei <span class=\"_ _21\"> </span>casi <span class=\"_ _21\"> </span>in <span class=\"_ _8\"> </span>cui <span class=\"_ _21\"> </span>trova <span class=\"_ _8\"> </span>appl<span class=\"_ _0\"></span>icazione <span class=\"_ _21\"> </span>il <span class=\"_ _21\"> </span>General <span class=\"_ _21\"> </span>Deterioration <span class=\"_ _21\"> </span>Method, <span class=\"_ _21\"> </span>come <span class=\"_ _21\"> </span>anticipato, <span class=\"_ _21\"> </span>gli strumenti finanziari <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>classificati <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>tre <span class=\"_ _6\"></span>stage <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>funzione <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>deterioramento <span class=\"_ _6\"></span>della qualit\u00e0 creditizia tra la<span class=\"_ _0\"></span> data della rileva<span class=\"_ _0\"></span>zione inizial<span class=\"_ _17\"></span>e e <span class=\"_ _6\"></span>quell<span class=\"_ _17\"></span>a di <span class=\"_ _6\"></span>valutazi<span class=\"ls1\">one:</span> \u2022<span class=\"ff1\"> <span class=\"_ _3b\"> </span>Stage <span class=\"_ _3\"></span>1: <span class=\"_ _3\"></span>comprende <span class=\"_ _15\"></span>tutte <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _15\"></span>finanziarie <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>esame <span class=\"_ _15\"></span>al <span class=\"_ _3\"></span>momento <span class=\"_ _12\"></span>della <span class=\"_ _15\"></span>loro <span class=\"_ _3\"></span>prima </span>rilevazione <span class=\"_ _16\"></span>(data <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>rilevazione <span class=\"_ _16\"></span>iniziale) <span class=\"_ _16\"></span>a <span class=\"_ _17\"></span>prescindere <span class=\"_ _16\"></span>da <span class=\"_ _16\"></span>paramenti <span class=\"_ _16\"></span>qualitativi <span class=\"_ _16\"></span>(es.: <span class=\"_ _16\"></span>rating) e <span class=\"_ _17\"></span>ad eccezion<span class=\"_ _0\"></span>e <span class=\"_ _17\"></span>di situazi<span class=\"_ _0\"></span>oni <span class=\"_ _17\"></span>con evi<span class=\"_ _0\"></span>denze <span class=\"_ _17\"></span>oggettive <span class=\"_ _17\"></span>di impai<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ment. <span class=\"_ _17\"></span>Permangono <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>stage 1, in fase di valutazi<span class=\"_ _0\"></span>one successiva,<span class=\"_ _0\"></span> tutti gli strum<span class=\"_ _17\"></span>enti f<span class=\"_ _6\"></span>inanziari ch<span class=\"_ _17\"></span>e non hanno avuto un aumento <span class=\"_ _6\"></span>significativo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>rischio <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>credito r<span class=\"_ _6\"></span>ispett<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>alla <span class=\"_ _14\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>rilevazione <span class=\"_ _6\"></span>inizial<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>o <span class=\"_ _14\"></span>che abbiano  un <span class=\"_ _1c\"> </span>basso <span class=\"_ _1c\"> </span>rischio  di <span class=\"_ _1c\"> </span>credito <span class=\"_ _1c\"> </span>alla  data <span class=\"_ _1c\"> </span>di <span class=\"_ _1c\"> </span>riferimento. <span class=\"_ _1c\"> </span>Per  tali <span class=\"_ _1c\"> </span>attivit\u00e0  sono riconosciute <span class=\"_ _21\"> </span>le  perdite <span class=\"_ _21\"> </span>su <span class=\"_ _8\"> </span>crediti <span class=\"_ _8\"> </span>attese <span class=\"_ _21\"> </span>nei  pr<span class=\"_ _0\"></span>ossimi <span class=\"_ _21\"> </span>12  mesi <span class=\"_ _21\"> </span>(<span class=\"_ _6\"></span>12-month <span class=\"_ _21\"> </span>ECL)  che<span class=\"_ _17\"></span> rappresentano <span class=\"_ _19\"> </span>le <span class=\"_ _1f\"> </span>perdite <span class=\"_ _1f\"> </span>att<span class=\"_ _6\"></span>ese <span class=\"_ _19\"> </span>in <span class=\"_ _1f\"> </span>considerazione <span class=\"_ _1f\"> </span>della <span class=\"_ _19\"> </span>possibilit\u00e0 <span class=\"_ _1f\"> </span>che <span class=\"_ _1f\"> </span>si <span class=\"_ _21\"> </span>verifichino<span class=\"_ _82\"> </span>eventi di default nei prossimi 12 mesi. Gli interess<span class=\"_ _0\"></span>i degli strumenti finanziari compresi in stage 1 <span class=\"_ _17\"></span>sono calcolati sul<span class=\"_ _17\"></span> valore contabile <span class=\"_ _17\"></span>al lordo del<span class=\"_ _0\"></span>le eventuali<span class=\"_ _0\"></span> svalutazioni <span class=\"_ _17\"></span>sull\u2019asset;<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _3b\"> </span>Stage <span class=\"_ _17\"></span>2: <span class=\"_ _17\"></span>comprende <span class=\"_ _17\"></span>gli <span class=\"_ _17\"></span>strumenti <span class=\"_ _16\"></span>finanziari <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>hanno <span class=\"_ _16\"></span>avut<span class=\"_ _6\"></span>o <span class=\"_ _17\"></span>un <span class=\"_ _16\"></span>aumento <span class=\"_ _17\"></span>significativo <span class=\"_ _17\"></span>del </span>rischio <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>credito <span class=\"_ _15\"></span>r<span class=\"_ _6\"></span>ispetto<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _15\"></span>di <span class=\"_ _3\"></span>rilevazione <span class=\"_ _15\"></span>inizial<span class=\"_ _17\"></span>e, <span class=\"_ _3\"></span>ma <span class=\"_ _3\"></span>che <span class=\"_ _15\"></span>non <span class=\"_ _3\"></span>hanno <span class=\"_ _15\"></span>evidenze oggettive di<span class=\"_ _17\"></span> impairme<span class=\"_ _0\"></span>nt. <span class=\"_ _17\"></span>Per tali <span class=\"_ _17\"></span>attivit\u00e0 son<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>iconosciute <span class=\"_ _17\"></span>solo le <span class=\"_ _17\"></span>perdite <span class=\"_ _17\"></span>su crediti <span class=\"_ _17\"></span>attese derivanti <span class=\"_ _12\"> </span>da <span class=\"_ _19\"> </span>tutti <span class=\"_ _12\"> </span>i <span class=\"_ _19\"> </span>possibili<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>eventi <span class=\"_ _12\"> </span>di <span class=\"_ _19\"> </span>default <span class=\"_ _12\"> </span>lungo <span class=\"_ _19\"> </span>l\u2019intera <span class=\"_ _12\"> </span>vita <span class=\"_ _19\"> </span>attesa <span class=\"_ _12\"> </span>dello <span class=\"_ _12\"> </span>st<span class=\"_ _6\"></span>rumento<span class=\"_ _17\"></span> finanziario <span class=\"_ _6d\"></span>(<span class=\"_ _6\"></span>Lifetime<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>ECL). <span class=\"_ _16\"></span>Gli <span class=\"_ _17\"></span>interessi<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>degli <span class=\"_ _16\"></span>strumenti <span class=\"_ _6d\"></span>finanziari <span class=\"_ _17\"></span>comp<span class=\"_ _0\"></span>resi <span class=\"_ _16\"></span>in <span class=\"_ _17\"></span>stage<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>2 <span class=\"_ _16\"></span>sono calcolati sul valore<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>contabil<span class=\"_ _17\"></span>e al <span class=\"_ _6\"></span>lordo delle event<span class=\"ff7\">u<span class=\"_ _0\"></span>ali svalutazioni sul<span class=\"_ _0\"></span>l\u2019asset;<span class=\"ff1\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _30\"> </span>Stage <span class=\"_ _15\"></span>3: <span class=\"_ _15\"></span>comprende <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _14\"></span>finanziarie <span class=\"_ _15\"></span>che <span class=\"_ _15\"></span>hanno <span class=\"_ _15\"></span>evidenze <span class=\"_ _15\"></span>oggettive <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>default <span class=\"_ _15\"></span>alla </span>data <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>valutazione. <span class=\"_ _15\"></span>Per <span class=\"_ _15\"></span>tali <span class=\"_ _15\"></span>attivit\u00e0, <span class=\"_ _15\"></span>sono <span class=\"_ _15\"></span>riconosciute <span class=\"_ _15\"></span>solo <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>perdite <span class=\"_ _15\"></span>su <span class=\"_ _15\"></span>crediti <span class=\"_ _15\"></span>attese derivanti da tu<span class=\"_ _0\"></span>tti i possibili<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>eventi di default lungo<span class=\"_ _0\"></span> l\u2019intera vita<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>attesa del<span class=\"_ _0\"></span>lo strumento. <span class=\"ff1\"> </span>Disponibilit\u00e0 l<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>quide e <span class=\"_ _0\"></span>mezzi equivalent<span class=\"_ _0\"></span>i  Le <span class=\"_ _4\"> </span>disponibili<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _4\"> </span>liquide <span class=\"_ _4\"> </span>e <span class=\"_ _5\"> </span>mezzi <span class=\"_ _4\"> </span>equivalenti <span class=\"_ _1c\"> </span>sono <span class=\"_ _4\"> </span>contabilizzate <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>fair <span class=\"_ _5\"> </span>value <span class=\"_ _1c\"> </span><span class=\"lsc\">e </span>comprendono <span class=\"_ _4\"> </span>i <span class=\"_ _5\"> </span>depositi <span class=\"_ _4\"> </span>bancari, <span class=\"_ _5\"> </span>il <span class=\"_ _4\"> </span>denaro <span class=\"_ _5\"> </span>in <span class=\"_ _4\"> </span>cassa <span class=\"_ _5\"> </span>e <span class=\"_ _4\"> </span>altri <span class=\"_ _5\"> </span>valori <span class=\"_ _4\"> </span>equivalenti <span class=\"_ _4\"> </span>nonch\u00e9 investimenti <span class=\"_ _1f\"> </span>con  scaden<span class=\"_ _17\"></span>ze <span class=\"_ _8\"> </span>entro <span class=\"_ _21\"> </span>tre <span class=\"_ _21\"> </span>mesi <span class=\"_ _8\"> </span>dall<span class=\"_ _17\"></span>a  data <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>acquisto, <span class=\"_ _21\"> </span>ossia <span class=\"_ _21\"> </span>quei <span class=\"_ _21\"> </span>valori <span class=\"_ _8\"> </span>che<span class=\"_ _17\"></span> possiedono <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>requisiti <span class=\"_ _12\"></span>della <span class=\"_ _12\"></span>disponibilit\u00e0 <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>vista <span class=\"_ _12\"></span>o <span class=\"_ _19\"></span>a <span class=\"_ _12\"></span>brevissimo <span class=\"_ _12\"></span>termine, <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>bu<span class=\"_ _6\"></span>on <span class=\"_ _12\"></span>esito <span class=\"_ _12\"></span>e dell\u2019assenza<span class=\"_ _0\"></span> di spese per la riscossi<span class=\"_ _0\"></span>one<span class=\"ff1\">. </span>Le disponibil<span class=\"_ _0\"></span>it\u00e0 in valuta estera sono <span class=\"_ _17\"></span>valutate al tasso di cambi<span class=\"_ _0\"></span>o di fine anno<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span> Strumenti finanzia<span class=\"_ _17\"></span>ri derivati Il <span class=\"_ _15\"></span>Gruppo <span class=\"_ _15\"></span>utilizza <span class=\"_ _15\"></span>strumenti <span class=\"_ _15\"></span>finanziari <span class=\"_ _15\"></span>derivati, <span class=\"_ _15\"></span>util<span class=\"_ _0\"></span>izzati <span class=\"_ _15\"></span>con <span class=\"_ _15\"></span>l\u2019intento <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>copertura, <span class=\"_ _15\"></span>al fine di ridurre<span class=\"_ _0\"></span> il rischio di cambi<span class=\"_ _0\"></span>o, di tasso e<span class=\"_ _0\"></span> di variazioni<span class=\"_ _0\"></span> nei prezzi di merc<span class=\"_ _17\"></span>ato.<span class=\"_ _6\"></span> Tutti gli strumenti<span class=\"_ _17\"></span> f<span class=\"_ _6\"></span>inanzi<span class=\"_ _17\"></span>ari derivati sono valutati e contabil<span class=\"_ _0\"></span>izzati al <span class=\"ff6\">fair value</span>. Le <span class=\"_ _12\"> </span>operazioni <span class=\"_ _19\"> </span>che <span class=\"_ _12\"> </span>soddisfano <span class=\"_ _12\"> </span>i <span class=\"_ _19\"> </span>requisiti <span class=\"_ _12\"> </span>per <span class=\"_ _12\"> </span>l\u2019applicazi<span class=\"_ _0\"></span>one <span class=\"_ _12\"> </span>dell\u2019<span class=\"ffd\">\u201chedge <span class=\"_ _19\"> </span><span class=\"ff6\">accounting</span>\u201d<span class=\"ff1\"> </span></span>sono <span class=\"_ _12\"></span>classificate <span class=\"_ _12\"></span>come <span class=\"_ _12\"></span>operazioni <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>copertura, <span class=\"_ _12\"></span>mentre <span class=\"_ _12\"></span>le <span class=\"_ _19\"> </span>altre, <span class=\"_ _12\"></span>anche <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>f<span class=\"_ _6\"></span>inalizzate <span class=\"_ _12\"></span>alla gestione <span class=\"_ _4\"> </span>dei <span class=\"_ _4\"> </span>rischi, <span class=\"_ _1c\"> </span>sono <span class=\"_ _4\"> </span>designate <span class=\"_ _4\"> </span>come <span class=\"_ _1c\"> </span>aventi <span class=\"_ _4\"> </span>scopo <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>negoziazione. <span class=\"_ _4\"> </span>Pertan<span class=\"_ _0\"></span>to, <span class=\"_ _4\"> </span>in conseguenza<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>della <span class=\"_ _21\"> </span>mancata <span class=\"_ _1f\"> </span>presenza, <span class=\"_ _1f\"> </span>alla <span class=\"_ _1f\"> </span>data <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>sottoscrizione,<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>alcuni <span class=\"_ _1f\"> </span>dei <span class=\"_ _1f\"> </span>r<span class=\"_ _6\"></span>equisiti<span class=\"_ _0\"></span> formali <span class=\"_ _14\"></span>richiesti <span class=\"_ _14\"></span>dagli <span class=\"_ _14\"></span>IFRS, <span class=\"_ _14\"></span>le <span class=\"_ _14\"></span>variazioni <span class=\"_ _14\"></span>del <span class=\"_ _15\"></span><span class=\"ff6\">fair <span class=\"_ _14\"></span>value</span> <span class=\"_ _14\"></span>relativo <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>tali <span class=\"_ _15\"></span>ope<span class=\"_ _0\"></span>razioni <span class=\"_ _6\"></span>in <span class=\"_ _15\"></span>strumen<span class=\"_ _0\"></span>ti derivati sono rileva<span class=\"_ _0\"></span>te a conto econo<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ico. Per <span class=\"_ _8\"> </span>gli <span class=\"_ _21\"> </span>str<span class=\"_ _6\"></span>umenti <span class=\"_ _21\"> </span>derivati <span class=\"_ _21\"> </span>che  soddisfano <span class=\"_ _21\"> </span>i <span class=\"_ _8\"> </span>requisi<span class=\"_ _0\"></span>ti <span class=\"_ _8\"> </span>per <span class=\"_ _8\"> </span>essere <span class=\"_ _8\"> </span>classi<span class=\"_ _0\"></span>ficati <span class=\"_ _8\"> </span>come<span class=\"_ _0\"></span> strumenti <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>copertura, <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>successive <span class=\"_ _6\"></span>variazioni <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span><span class=\"ff6\">fair <span class=\"_ _6\"></span>value</span> <span class=\"_ _14\"></span>sono <span class=\"_ _6\"></span>contabil<span class=\"_ _17\"></span>izzate <span class=\"_ _14\"></span>seguendo gli specifici crite<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>i di segu<span class=\"_ _0\"></span>ito indicati.<span class=\"_ _82\"> </span>Relativamente <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>ciascun <span class=\"_ _6\"></span>st<span class=\"_ _6\"></span>rumen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>finanziario <span class=\"_ _6\"></span>derivato <span class=\"_ _14\"></span>qualificato<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>per <span class=\"_ _14\"></span>la <span class=\"_ _6\"></span>rilevazione come strumento di <span class=\"_ _6\"></span>copertura, \u00e8 documentata la <span class=\"_ _6\"></span>sua relazione con <span class=\"_ _6\"></span>l\u2019oggetto della copertura, compresi gl<span class=\"_ _0\"></span>i obiettivi<span class=\"_ _17\"></span> di gestione <span class=\"_ _17\"></span>del rischio, <span class=\"_ _17\"></span>la strategia di<span class=\"_ _0\"></span> copertu<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>e i <span class=\"_ _17\"></span>metodi per la <span class=\"_ _17\"></span>verifica dell\u2019efficacia. <span class=\"_ _0\"></span>L\u2019efficacia <span class=\"_ _17\"></span>di ciascuna copertura <span class=\"_ _0\"></span>\u00e8 v<span class=\"_ _17\"></span>erifica<span class=\"ff1\">t<span class=\"_ _6\"></span>a sia <span class=\"_ _0\"></span>al momen<span class=\"_ _17\"></span>to di accensione, si<span class=\"_ _17\"></span>a </span>durante <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>sua <span class=\"_ _14\"></span>vita. <span class=\"_ _6\"></span>Generalmente<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>una <span class=\"_ _14\"></span>copertura <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>considerata <span class=\"_ _6\"></span>altamente <span class=\"_ _6\"></span>\u201cefficace\u201d <span class=\"_ _6\"></span>se, <span class=\"_ _6\"></span>sia all\u2019inizi<span class=\"_ _0\"></span>o che durante la<span class=\"_ _17\"></span> sua vita, i cambia<span class=\"_ _17\"></span>me<span class=\"_ _6\"></span><span class=\"ff1\">nti del<span class=\"_ _17\"></span> <span class=\"_ _6\"></span><span class=\"ff6\">fair value<span class=\"_ _0\"></span> <span class=\"ff1\">(</span>fair value<span class=\"_ _0\"></span> hedge<span class=\"ff1\">) o<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dei flussi<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span> </span></span></span>cassa  attesi  nel  futuro  (<span class=\"ff6\">cash <span class=\"_ _1c\"> </span>flow  hedge<span class=\"ff7\">)  dell\u2019elemento  coperto  sono  sostanzialment<span class=\"_ _0\"></span>e </span></span>compensati dai ca<span class=\"_ _17\"></span>mbiamenti del <span class=\"ff6\">fair value</span> dello st<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>umento di coper<span class=\"_ _17\"></span>tura. Quando la <span class=\"_ _0\"></span>copertura <span class=\"_ _17\"></span>riguarda le va<span class=\"_ _17\"></span>riazioni di <span class=\"ff6\">fair <span class=\"_ _17\"></span>value<span class=\"ff1\"> di attivit\u00e0<span class=\"_ _17\"></span> o passivit\u00e0<span class=\"_ _17\"></span> iscritte in </span></span>bilancio (<span class=\"ff6\">fair value hedge</span>), sia <span class=\"_ _6\"></span>le variazioni del <span class=\"ff6\">fair value</span> <span class=\"_ _6\"></span>dello strumento di copertura, sia le variazioni dell<span class=\"_ _17\"></span>\u2019oggetto della copertura sono impu<span class=\"_ _17\"></span>tate al conto economico<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span><span class=\"ff1\"> </span>Nel <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>di <span class=\"_ _12\"></span>copertura <span class=\"_ _15\"></span>finalizzate <span class=\"_ _12\"></span>a <span class=\"_ _3\"></span>neutralizzare<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>il <span class=\"_ _3\"></span>rischio <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span>variazioni<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>nei <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>di cassa <span class=\"_ _3\"></span>originati <span class=\"_ _3\"></span>dall\u2019esecuzione <span class=\"_ _15\"></span>futura <span class=\"_ _3\"></span>di <span class=\"_ _12\"></span>obbligazi<span class=\"_ _17\"></span>oni <span class=\"_ _12\"></span>contrattualmen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e <span class=\"_ _3\"></span>definite <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di riferimento <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>bilancio <span class=\"_ _17\"></span>(<span class=\"_ _6\"></span><span class=\"ff6\">cash <span class=\"_ _17\"></span>flow <span class=\"_ _17\"></span>hedge<span class=\"ff1\">), le <span class=\"_ _16\"></span>variazioni <span class=\"_ _17\"></span>del <span class=\"ff6\">fair <span class=\"_ _17\"></span>value<span class=\"ff1\"> <span class=\"_ _17\"></span>dello <span class=\"_ _17\"></span>str<span class=\"_ _6\"></span>umento <span class=\"_ _17\"></span>derivato </span></span></span></span>registrate <span class=\"_ _16\"></span>successivame<span class=\"_ _17\"></span>nte <span class=\"_ _17\"></span>alla <span class=\"_ _17\"></span>prima <span class=\"_ _16\"></span>rilevazione <span class=\"_ _16\"></span>sono <span class=\"_ _17\"></span>contabilizzate<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> <span class=\"_ _16\"></span>limitatamente <span class=\"_ _16\"></span>alla <span class=\"_ _17\"></span>sola quota <span class=\"_ _14\"></span>efficace, <span class=\"_ _6\"></span>nella <span class=\"_ _14\"></span>voce <span class=\"_ _6\"></span>\u201c<span class=\"_ _6\"></span>Riserve\u201d <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span>patrimonio <span class=\"_ _14\"></span><span class=\"ff1\">netto, <span class=\"_ _14\"></span>economico <span class=\"_ _6\"></span>complessivo<span class=\"lsd\">. <span class=\"_ _6\"></span></span>Quando </span>si mani<span class=\"_ _17\"></span>festano gli<span class=\"_ _17\"></span> effetti <span class=\"_ _17\"></span>economici <span class=\"_ _17\"></span>originati <span class=\"ff7\">dal<span class=\"_ _0\"></span>l\u2019oggetto <span class=\"_ _17\"></span>della cop<span class=\"_ _0\"></span>ertura<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> l<span class=\"_ _0\"></span>a <span class=\"_ _17\"></span>riserva \u00e8<span class=\"_ _17\"></span> riversata<span class=\"_ _17\"></span> </span>a <span class=\"_ _16\"></span>Conto <span class=\"_ _17\"></span>Economico <span class=\"_ _16\"></span>fra <span class=\"_ _17\"></span>le <span class=\"_ _16\"></span>componenti <span class=\"_ _17\"></span>finanziarie<span class=\"lsd\">. <span class=\"_ _16\"></span><span class=\"ls0\">Qualora <span class=\"_ _16\"></span>la <span class=\"_ _17\"></span>copertura <span class=\"_ _17\"></span>non <span class=\"_ _6d\"></span>sia <span class=\"_ _17\"></span>perfettamente </span></span>efficace, <span class=\"_ _21\"> </span>la <span class=\"_ _21\"> </span>variazione <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span><span class=\"ff6\">fair <span class=\"_ _21\"> </span>value</span>  de<span class=\"_ _0\"></span>llo <span class=\"_ _21\"> </span>strumento <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>copertura, <span class=\"_ _1f\"> </span>riferibile <span class=\"_ _21\"> </span>alla <span class=\"_ _21\"> </span>porzione inefficace dello stesso, \u00e8 immediatamen<span class=\"_ _0\"></span>te rilevata a conto economico. Se, durante la vita di<span class=\"_ _0\"></span> uno <span class=\"_ _14\"></span>strumento <span class=\"_ _6\"></span>derivato, <span class=\"_ _6\"></span>il <span class=\"_ _14\"></span>manifestarsi <span class=\"_ _14\"></span>dei <span class=\"_ _14\"></span>flussi <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>cassa <span class=\"_ _14\"></span>previsti <span class=\"_ _14\"></span>e <span class=\"_ _14\"></span>oggetto <span class=\"_ _6\"></span>della <span class=\"_ _14\"></span>copertura non <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>pi\u00f9 <span class=\"_ _1f\"> </span>co<span class=\"ff7\">nsiderato <span class=\"_ _19\"> </span>altamente <span class=\"_ _19\"> </span>probabile, <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>quota <span class=\"_ _19\"> </span>della <span class=\"_ _19\"> </span>voce <span class=\"_ _19\"> </span>\u201cRiserve\u201d <span class=\"_ _19\"> </span>relativa <span class=\"_ _1f\"> </span>a <span class=\"_ _19\"> </span>ta<span class=\"_ _6\"></span></span>le<span class=\"_ _17\"></span> strumento <span class=\"_ _15\"></span>viene <span class=\"_ _12\"></span>immedi<span class=\"_ _17\"></span>atamente <span class=\"_ _3\"></span>riversata <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>dell\u2019esercizio. <span class=\"_ _15\"></span>Viceversa, nel <span class=\"_ _19\"></span>caso <span class=\"_ _12\"></span>lo <span class=\"_ _19\"> </span>strumento <span class=\"_ _19\"></span>d<span class=\"_ _0\"></span>erivato <span class=\"_ _19\"></span>sia <span class=\"_ _12\"></span>ceduto <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>non <span class=\"_ _12\"></span>sia <span class=\"_ _19\"> </span>pi\u00f9 <span class=\"_ _19\"> </span>qualificabi<span class=\"_ _0\"></span>le <span class=\"_ _19\"> </span>come <span class=\"_ _12\"></span>strumento <span class=\"_ _19\"></span>di<span class=\"_ _17\"></span> copertura <span class=\"_ _3\"></span>efficace, <span class=\"_ _15\"></span>la <span class=\"_ _12\"></span>parte <span class=\"_ _15\"></span>della <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201cRiserve\u201d <span class=\"_ _3\"></span>rappresentativa <span class=\"_ _3\"></span>le <span class=\"_ _15\"></span>variazio<span class=\"ff1\">ni <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span> </span>dello <span class=\"_ _19\"> </span>st<span class=\"_ _6\"></span>rumento, <span class=\"_ _19\"> </span>sino <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>quel <span class=\"_ _1f\"> </span>momento <span class=\"_ _1f\"> </span>rilevata, <span class=\"_ _19\"> </span>viene <span class=\"_ _1f\"> </span>mantenuta <span class=\"_ _1f\"> </span>quale <span class=\"_ _19\"> </span>componente <span class=\"_ _1f\"> </span>del patrimonio <span class=\"_ _6d\"></span>netto <span class=\"_ _16\"></span>ed <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _16\"></span>riversata <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>conto <span class=\"_ _16\"></span>economico <span class=\"_ _6d\"></span>seguendo <span class=\"_ _16\"></span>il <span class=\"_ _16\"></span>criterio <span class=\"_ _16\"></span>di <span class=\"_ _6d\"></span>classificazione <span class=\"_ _6d\"></span>sopra descritto,  contestual<span class=\"_ _17\"></span>mente  al  manifestarsi  del<span class=\"_ _17\"></span>l\u2019operazione <span class=\"_ _1c\"> </span><span class=\"ff1\">originariamen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e  oggetto  della<span class=\"_ _17\"></span> </span>copertura. Nel determinare<span class=\"_ _17\"></span> il <span class=\"_ _6\"></span><span class=\"ff6\">fair val<span class=\"_ _17\"></span>ue<span class=\"ff1\"> <span class=\"_ _6\"></span>degli s<span class=\"_ _0\"></span>trumenti finanzi<span class=\"_ _17\"></span>ari sono state utilizzate<span class=\"_ _17\"></span> tecniche di </span></span>pricing<span class=\"ff1\"> <span class=\"_ _14\"></span>al <span class=\"_ _15\"></span>fine <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>determinare <span class=\"_ _14\"></span>il <span class=\"_ _15\"></span>valore <span class=\"_ _14\"></span>attuale <span class=\"_ _15\"></span>dei <span class=\"_ _14\"></span>flussi <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>cassa <span class=\"_ _15\"></span>futuri <span class=\"_ _14\"></span>agli <span class=\"_ _15\"></span>stessi <span class=\"_ _14\"></span>attribuibili </span>mediante <span class=\"_ _14\"></span>l\u2019utilizzo <span class=\"_ _15\"></span>dell<span class=\"_ _0\"></span>e <span class=\"_ _15\"></span>curve <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>mercato <span class=\"_ _14\"></span>in <span class=\"_ _15\"></span>essere <span class=\"_ _14\"></span>alla <span class=\"_ _15\"></span>data <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>valutazione. <span class=\"_ _14\"></span>\u00c8 <span class=\"_ _15\"></span>stata <span class=\"_ _14\"></span>inoltre<span class=\"_ _82\"> </span>valorizzata <span class=\"_ _12\"></span>la <span class=\"_ _3\"></span>componente <span class=\"_ _12\"></span>relativa <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>rischio <span class=\"_ _3\"></span>inadempimento <span class=\"_ _3\"></span>(proprio <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>della <span class=\"_ _3\"></span>controparte) utilizzando una <span class=\"_ _0\"></span>metodologia deno<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>inata <span class=\"ff6\">spreadd<span class=\"_ _0\"></span>ed curve<span class=\"ff1\">. </span></span>Livelli gerarchici<span class=\"_ _0\"></span> di valutazione<span class=\"_ _17\"></span> del fair value In <span class=\"_ _6\"></span>relazione <span class=\"_ _6\"></span>alle attivit\u00e0 <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>passivit\u00e0 finanziarie <span class=\"_ _6\"></span>rilevate <span class=\"_ _6\"></span>nell<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>Situazione <span class=\"_ _6\"></span>Pat<span class=\"_ _0\"></span>rimoniale-<span class=\"_ _82\"> </span>Finanziaria al <span class=\"_ _6\"></span><span class=\"ff6\">fair <span class=\"_ _6\"></span>value<span class=\"ff7\">, l\u2019IFRS <span class=\"_ _6\"></span>13 <span class=\"_ _6\"></span>richiede che <span class=\"_ _6\"></span>tali <span class=\"_ _6\"></span>valori <span class=\"_ _6\"></span>siano classificati sulla <span class=\"_ _6\"></span>base <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>una<span class=\"_ _17\"></span> </span></span>gerarchia <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>livelli <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>rifletta <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>significativit\u00e0 <span class=\"_ _17\"></span>degli <span class=\"_ _17\"></span>input <span class=\"_ _17\"></span>utilizzati <span class=\"_ _17\"></span>nella <span class=\"_ _17\"></span>determinazione <span class=\"_ _17\"></span>del <span class=\"_ _0\"></span><span class=\"ff6\">fair </span>value<span class=\"ff1\">. Si distinguono<span class=\"_ _17\"></span> i seguenti livelli<span class=\"_ _17\"></span>:<span class=\"_ _6\"></span> </span>\u2022<span class=\"ff1\"> <span class=\"_ _18\"> </span><span class=\"fc0\">Livello 1: <span class=\"_ _14\"></span>determinazi<span class=\"_ _0\"></span>one <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span><span class=\"ff6\">fair <span class=\"_ _6\"></span>value</span> <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>base <span class=\"_ _6\"></span>a prezzi <span class=\"_ _6\"></span>quotati <span class=\"_ _6\"></span>in m<span class=\"_ _6\"></span>ercati attivi <span class=\"_ _6\"></span>per </span></span>le  attivi<span class=\"_ _0\"></span>t\u00e0  o<span class=\"_ _17\"></span>  per <span class=\"_ _8\"> </span>le  passi<span class=\"_ _17\"></span>vit\u00e0  identiche  <span class=\"ff7\">a<span class=\"_ _17\"></span>  cui  l<span class=\"_ _0\"></span>\u2019entit\u00e0 <span class=\"_ _8\"> </span>pu\u00f2 <span class=\"_ _21\"> </span>accedere  al<span class=\"_ _17\"></span>la  data <span class=\"_ _8\"> </span>di </span>valutazione; \u2022<span class=\"ff1\"> <span class=\"_ _18\"> </span><span class=\"fc0\">Livello <span class=\"_ _6d\"></span>2: <span class=\"_ _17\"></span>determinazion<span class=\"_ _0\"></span>e <span class=\"_ _6d\"></span>del<span class=\"ff6\"> <span class=\"_ _17\"></span>fair <span class=\"_ _16\"></span>value <span class=\"_ _16\"></span><span class=\"ff1\">in <span class=\"_ _16\"></span>base <span class=\"_ _16\"></span>a <span class=\"_ _6d\"></span>input <span class=\"_ _16\"></span>diversi <span class=\"_ _16\"></span>da <span class=\"_ _16\"></span>prezzi <span class=\"_ _6d\"></span>quotati <span class=\"_ _16\"></span>inclusi </span></span></span></span>nel  \u201cLivello  1\u201d  ma  che<span class=\"_ _0\"></span>  sono  osservabili<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>direttamente  (prezzi)<span class=\"_ _0\"></span>  o  indirettamente<span class=\"_ _17\"></span> (derivati dai prez<span class=\"_ _0\"></span>zi) per le at<span class=\"_ _0\"></span>tivit\u00e0 o per le passi<span class=\"_ _0\"></span>vit\u00e0; \u2022<span class=\"ff1\"> <span class=\"_ _18\"> </span><span class=\"fc0\">Livello <span class=\"_ _14\"></span>3: <span class=\"_ _14\"></span>determ<span class=\"_ _6\"></span>inazion<span class=\"_ _17\"></span>e <span class=\"_ _15\"></span>del <span class=\"_ _14\"></span><span class=\"ff6\">fair <span class=\"_ _15\"></span>value</span> <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>base <span class=\"_ _14\"></span>a <span class=\"_ _15\"></span>modelli<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>valutazione <span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>cui <span class=\"_ _14\"></span>input </span></span>non sono osservabil<span class=\"_ _0\"></span>i per le attivit\u00e0<span class=\"_ _17\"></span> o per le passivit\u00e0. Per l<span class=\"_ _0\"></span>\u2019identificazion<span class=\"_ _0\"></span>e del<span class=\"_ _17\"></span> livell<span class=\"_ _17\"></span>o gerarchico <span class=\"_ _17\"></span>di val<span class=\"_ _0\"></span>utazione <span class=\"_ _17\"></span>del <span class=\"ff6\">fair<span class=\"_ _17\"></span> value,<span class=\"ff1\"> <span class=\"_ _17\"></span>si rin<span class=\"_ _17\"></span>via alle <span class=\"_ _17\"></span>note </span></span>relative alle attivi<span class=\"_ _0\"></span>t\u00e0 che sono valutate<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>al <span class=\"ff6\">fair value</span>.<span class=\"_ _17\"></span> Benefici per i dipende<span class=\"_ _17\"></span>nti La <span class=\"_ _6\"></span>passivit\u00e0 relativa <span class=\"_ _6\"></span>ai <span class=\"_ _6\"></span>benefici riconosciuti <span class=\"_ _6\"></span>ai dipendenti <span class=\"_ _6\"></span>ed <span class=\"_ _6\"></span>erogati <span class=\"_ _6\"></span>in coincidenza <span class=\"_ _6\"></span>o successivamente <span class=\"_ _15\"></span>alla <span class=\"_ _15\"></span>cessazione <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>rapporto <span class=\"_ _3\"></span>di <span class=\"_ _15\"></span>lavoro <span class=\"_ _15\"></span>e <span class=\"_ _3\"></span>relativa <span class=\"_ _3\"></span>a <span class=\"_ _15\"></span>programmi <span class=\"_ _15\"></span>a <span class=\"_ _3\"></span>benefici definiti <span class=\"_ _6\"></span>(TFR), <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>netto <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>eventuali <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>al <span class=\"_ _14\"></span>servizio <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>piano, <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _14\"></span>determinata <span class=\"_ _6\"></span>sulla <span class=\"_ _6\"></span>base di ipotesi attuarial<span class=\"_ _0\"></span>i stimando l\u2019ammon<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>are dei ben<span class=\"_ _17\"></span>efici futuri che i dipendenti hanno <span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>aturato<span class=\"_ _17\"></span> alla <span class=\"_ _16\"></span>data <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>riferimento. <span class=\"_ _6d\"></span>La <span class=\"_ _17\"></span>passivit\u00e0 <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _16\"></span>rilevata <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>competenza <span class=\"_ _16\"></span>lungo <span class=\"_ _16\"></span>il <span class=\"_ _17\"></span>periodo <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>maturazione del diritto.  Relativamente<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>al T<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>attamento <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>Fine <span class=\"_ _17\"></span>Rapporto, <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>seguito <span class=\"_ _17\"></span>alle <span class=\"_ _17\"></span>modifiche <span class=\"_ _17\"></span>apportate <span class=\"_ _17\"></span>alla disciplina<span class=\"_ _0\"></span> dalla <span class=\"_ _17\"></span>Legge 27 dicemb<span class=\"_ _17\"></span>re 2006, n<span class=\"_ _17\"></span>. 296 e<span class=\"_ _17\"></span> successivi Dec<span class=\"_ _17\"></span>reti e <span class=\"_ _0\"></span>Regol<span class=\"_ _0\"></span>amenti at<span class=\"_ _0\"></span>tuativi (\u2018Riforma Previdenzi<span class=\"_ _17\"></span>ale\u2019) emanati nei primi <span class=\"_ _0\"></span>mesi del 2007, si<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>segnala che<span class=\"_ _0\"></span>:<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _54\"> </span><span class=\"fc0\">il TFR maturato al 31 dicembre 2006 con<span class=\"_ _17\"></span>tinua ad essere considerato un pian<span class=\"_ _0\"></span>o a </span></span>benefici definiti;<span class=\"_ _0\"></span>  \u2022<span class=\"ff1\"> <span class=\"_ _54\"> </span><span class=\"fc0\">il <span class=\"_ _12\"></span>TFR <span class=\"_ _3\"></span>maturato <span class=\"_ _3\"></span>a <span class=\"_ _12\"></span>partire <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>1\u00b0 <span class=\"_ _12\"></span>gennaio<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>2007, <span class=\"_ _3\"></span>per <span class=\"_ _12\"></span>le <span class=\"_ _3\"></span>aziende <span class=\"_ _3\"></span>italiane <span class=\"_ _3\"></span>con <span class=\"_ _12\"></span>un </span></span>numero <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>dipendenti <span class=\"_ _6d\"></span>superiore <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>50 <span class=\"_ _16\"></span>unit\u00e0, <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _16\"></span>considerato<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>un <span class=\"_ _16\"></span>piano <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>contribuzione definita. La determinazione del<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>valore attuale degli impeg<span class=\"_ _0\"></span>ni del Gruppo \u00e8 effettuata da attua<span class=\"_ _0\"></span>ri esterni <span class=\"_ _14\"></span>con <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>\u201cmetodo <span class=\"_ _14\"></span>della <span class=\"_ _14\"></span>proiezione <span class=\"_ _14\"></span>unitaria <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>cr<span class=\"_ _6\"></span>edito\u201d<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>(<span class=\"_ _6\"></span><span class=\"ff6\">Projected <span class=\"_ _14\"></span>Unit <span class=\"_ _14\"></span>Credit <span class=\"_ _14\"></span>Method<span class=\"ff1 ls7\">). </span></span>Con <span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>ale <span class=\"_ _6\"></span>m<span class=\"_ _6\"></span>etodo,<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>passivit\u00e0 <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _14\"></span>proiettata <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>futuro <span class=\"_ _6\"></span>per <span class=\"_ _14\"></span>determinare <span class=\"_ _14\"></span>il <span class=\"_ _14\"></span>probabil<span class=\"_ _17\"></span>e <span class=\"_ _15\"></span>ammontar<span class=\"_ _0\"></span>e da <span class=\"_ _16\"></span>pagare <span class=\"_ _16\"></span>al <span class=\"_ _6d\"></span>m<span class=\"_ _6\"></span>omento<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>della <span class=\"_ _6d\"></span>r<span class=\"_ _6\"></span>isoluzion<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>rapporto <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>lavoro <span class=\"_ _16\"></span>ed <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _16\"></span>poi <span class=\"_ _16\"></span>attualizzata, <span class=\"_ _16\"></span>scontando i <span class=\"_ _19\"> </span>futuri <span class=\"_ _19\"> </span>flussi <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>cassa <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>un <span class=\"_ _19\"> </span>t<span class=\"_ _6\"></span>asso <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>interesse <span class=\"_ _19\"></span>pari <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>quello <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>obbligazioni <span class=\"_ _19\"> </span>(<span class=\"_ _6\"></span><span class=\"ff6\">high <span class=\"_ _19\"> </span>quality </span>corporate<span class=\"ff1\">) <span class=\"_ _14\"></span>emesse <span class=\"_ _6\"></span>nella <span class=\"_ _14\"></span>valuta <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>cui <span class=\"_ _14\"></span>la <span class=\"_ _15\"></span>passi<span class=\"_ _17\"></span>vit\u00e0 <span class=\"_ _15\"></span>sa<span class=\"_ _0\"></span>r\u00e0 <span class=\"_ _14\"></span>liquidata, <span class=\"_ _14\"></span>per <span class=\"_ _14\"></span>tener <span class=\"_ _14\"></span>conto <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>tempo </span>che <span class=\"_ _14\"></span>trascorrer\u00e0 <span class=\"_ _14\"></span>prima <span class=\"_ _14\"></span>dell\u2019effettivo <span class=\"_ _14\"></span>pagamento.<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>Il <span class=\"_ _14\"></span>calcolo <span class=\"_ _14\"></span>t<span class=\"_ _6\"></span>iene <span class=\"_ _14\"></span>conto <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>TFR <span class=\"_ _14\"></span>maturato <span class=\"_ _14\"></span>per prestazioni <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>lavoro <span class=\"_ _5\"> </span>gi\u00e0 <span class=\"_ _5\"> </span>effettuate <span class=\"_ _5\"> </span>ed <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _5\"> </span>basato <span class=\"_ _5\"> </span>su <span class=\"_ _5\"> </span>ipotesi <span class=\"_ _5\"> </span>attuariali <span class=\"_ _5\"> </span>che <span class=\"_ _5\"> </span>r<span class=\"_ _6\"></span>iguardano<span class=\"_ _17\"></span> principalmente<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _15\"></span>tasso <span class=\"_ _15\"></span>d<span class=\"_ _17\"></span>i <span class=\"_ _15\"></span>interesse, <span class=\"_ _15\"></span>che <span class=\"_ _15\"></span>riflette<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>i<span class=\"_ _6\"></span>l <span class=\"_ _15\"></span>rendimento<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>mercato<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _14\"></span>t<span class=\"_ _6\"></span>itoli <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>aziende<span class=\"_ _0\"></span> primarie <span class=\"_ _4\"> </span>con <span class=\"_ _1c\"> </span>scadenza <span class=\"_ _4\"> </span>coerente <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>quella <span class=\"_ _1c\"> </span>attesa <span class=\"_ _4\"> </span>dell\u2019obbligazi<span class=\"_ _0\"></span>one <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>il <span class=\"_ _5\"> </span><span class=\"ff6\">turnover<span class=\"ff1\"> <span class=\"_ _4\"> </span>dei<span class=\"_ _17\"></span> </span></span>dipendenti. Per <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>quote <span class=\"_ _3\"></span>di <span class=\"_ _12\"></span>TFR <span class=\"_ _12\"></span>destinate <span class=\"_ _12\"></span>alla <span class=\"_ _3\"></span>previdenza <span class=\"_ _12\"></span>integra<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>iva <span class=\"_ _12\"></span>ovvero <span class=\"_ _3\"></span>al <span class=\"_ _12\"></span>fondo <span class=\"_ _3\"></span>I<span class=\"_ _6\"></span>NPS <span class=\"_ _3\"></span>a partire <span class=\"_ _6\"></span>dalla data <span class=\"_ _6\"></span>di opzione esercitata <span class=\"_ _6\"></span>dal dipendente, <span class=\"_ _6\"></span>il Gruppo <span class=\"_ _6\"></span>non \u00e8 <span class=\"_ _6\"></span>debitore delle <span class=\"_ _6\"></span>quote di <span class=\"_ _17\"></span>TFR <span class=\"_ _17\"></span>maturate <span class=\"_ _16\"></span>dopo <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>31 <span class=\"_ _17\"></span>dicembre <span class=\"_ _16\"></span>2006 <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>pertanto <span class=\"_ _17\"></span>nel <span class=\"_ _17\"></span>calcolo <span class=\"_ _16\"></span>attuariale <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>TFR <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _0\"></span>esclusa<span class=\"_ _17\"></span> la componente <span class=\"_ _0\"></span>relativa all<span class=\"_ _0\"></span>a dinamica salariale futu<span class=\"_ _17\"></span>ra. Gli <span class=\"_ _0\"></span>utili <span class=\"_ _17\"></span>e le<span class=\"_ _17\"></span> perdite <span class=\"_ _17\"></span>attuariali, <span class=\"_ _17\"></span>definiti <span class=\"_ _0\"></span>quale <span class=\"_ _17\"></span>differenza <span class=\"_ _17\"></span>tra i<span class=\"_ _0\"></span>l <span class=\"_ _17\"></span>valore di <span class=\"_ _17\"></span>bilancio <span class=\"_ _17\"></span>della <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _17\"></span>ed il valore <span class=\"_ _6\"></span>attuale degli <span class=\"_ _6\"></span>impegni del Gruppo <span class=\"_ _6\"></span>a f<span class=\"_ _6\"></span>ine periodo, dovuta al m<span class=\"_ _6\"></span>odificarsi dei <span class=\"_ _6\"></span>parametr<span class=\"_ _0\"></span>i attuariali <span class=\"_ _16\"></span>utilizzati <span class=\"_ _16\"></span>in <span class=\"_ _17\"></span>precedenza, <span class=\"_ _16\"></span>sono <span class=\"_ _16\"></span>imputati <span class=\"_ _17\"></span>direttamente<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>nelle <span class=\"_ _17\"></span>altre <span class=\"_ _16\"></span>componenti <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>Conto Economico compl<span class=\"_ _0\"></span>essivo. La componente fina<span class=\"_ _0\"></span>nziaria \u00e8 invece iscrit<span class=\"_ _17\"></span>ta nel Conto Economico nell<span class=\"_ _17\"></span>a voce proventi ed oneri finanziari.<span class=\"_ _82\"> </span>Fondi  I Fondi <span class=\"_ _17\"></span>riguardano costi<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>oneri di<span class=\"_ _17\"></span> natura determi<span class=\"_ _17\"></span>nata e di <span class=\"_ _0\"></span>esistenza <span class=\"_ _17\"></span>certa o probabi<span class=\"_ _17\"></span>le che <span class=\"_ _19\"> </span>alla <span class=\"_ _1f\"> </span>data <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>chiusura <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>periodo <span class=\"_ _1f\"> </span>sono <span class=\"_ _1f\"> </span>indeterminati <span class=\"_ _19\"> </span>nell\u2019ammontar<span class=\"_ _0\"></span>e <span class=\"_ _1f\"> </span>o <span class=\"_ _19\"> </span>nella <span class=\"_ _1f\"> </span>data <span class=\"_ _1f\"> </span>di sopravvenienza.<span class=\"ffb fc1\"> </span>Gli <span class=\"_ _14\"></span>accantonamen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>ai <span class=\"_ _14\"></span>f<span class=\"_ _6\"></span>ondi<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>sono <span class=\"_ _14\"></span>rilevati <span class=\"_ _14\"></span>quando,<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>alla <span class=\"_ _6\"></span>data <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>riferimento, <span class=\"_ _6\"></span>esiste <span class=\"_ _14\"></span>una obbligazion<span class=\"_ _0\"></span>e legale o <span class=\"_ _6\"></span>impli<span class=\"_ _17\"></span>cita, <span class=\"_ _6\"></span>che deriva da un evento passato, e sia probabil<span class=\"_ _17\"></span>e <span class=\"_ _6\"></span>un esborso di <span class=\"_ _6\"></span>risorse <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>soddisfare l'obbligazione <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>l\u2019ammontare <span class=\"_ _6\"></span>di t<span class=\"_ _6\"></span>ale <span class=\"_ _6\"></span>esborso sia <span class=\"_ _14\"></span>stimabil<span class=\"_ _0\"></span>e. <span class=\"_ _6\"></span>Quando l\u2019effetto <span class=\"_ _6\"></span>f<span class=\"_ _6\"></span>inanziario <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span>tempo <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _6\"></span>significativo <span class=\"_ _14\"></span>e <span class=\"_ _14\"></span>le <span class=\"_ _14\"></span>date <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>pagamento<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>delle <span class=\"_ _14\"></span>obbligazioni<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>sono attendibilme<span class=\"ff7\">nte <span class=\"_ _a\"> </span>stimabili, <span class=\"_ _22\"> </span>l\u2019accantonamento <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _22\"> </span>oggetto <span class=\"_ _22\"> </span>di <span class=\"_ _22\"> </span>attualizzazio<span class=\"_ _17\"></span>ne; <span class=\"_ _22\"> </span>l'incremento </span>dell'accantonamen<span class=\"_ _0\"></span>to dov<span class=\"_ _17\"></span>uto al trascor<span class=\"_ _0\"></span>rere del <span class=\"_ _17\"></span>tempo \u00e8 ri<span class=\"_ _0\"></span>levato co<span class=\"_ _0\"></span>me onere<span class=\"_ _17\"></span> finanziario. Se <span class=\"_ _0\"></span>la passivit\u00e0 <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _14\"></span>relativa <span class=\"_ _15\"></span>ad <span class=\"_ _14\"></span>attivit\u00e0 <span class=\"_ _14\"></span>materiali, <span class=\"_ _14\"></span>il <span class=\"_ _14\"></span>fondo <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _15\"></span>rilevato <span class=\"_ _6\"></span>in <span class=\"_ _15\"></span>controparti<span class=\"_ _0\"></span>ta <span class=\"_ _14\"></span>all\u2019att<span class=\"_ _6\"></span><span class=\"ff1\">ivit\u00e0 <span class=\"_ _14\"></span>a <span class=\"_ _15\"></span>cui <span class=\"_ _14\"></span>si </span>riferisce; <span class=\"_ _21\"> </span>la  ri<span class=\"_ _0\"></span>levazione<span class=\"_ _17\"></span>  del<span class=\"_ _0\"></span>l\u2019onere <span class=\"_ _21\"> </span>a  Con<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o <span class=\"_ _8\"> </span>eco<span class=\"_ _17\"></span>nomico  av<span class=\"_ _17\"></span>viene  a<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>traverso <span class=\"_ _21\"> </span>il  p<span class=\"_ _17\"></span>rocesso <span class=\"_ _8\"> </span>di ammortamen<span class=\"_ _0\"></span>to dell\u2019immob<span class=\"_ _0\"></span>ilizzazione material<span class=\"_ _0\"></span>e alla qual<span class=\"_ _0\"></span>e l\u2019onere stesso si<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>riferisce.<span class=\"ff1\"> </span>In <span class=\"_ _16\"></span>presenza <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>un\u2019obbligazione <span class=\"_ _6d\"></span>per <span class=\"_ _17\"></span>smantellamen<span class=\"_ _17\"></span>to <span class=\"_ _17\"></span>e <span class=\"_ _16\"></span>ripristino <span class=\"_ _16\"></span>siti <span class=\"_ _16\"></span>(es. <span class=\"_ _16\"></span>terreni <span class=\"_ _6d\"></span>di <span class=\"_ _16\"></span>cava), \u00e8 <span class=\"_ _12\"> </span>costituito <span class=\"_ _12\"></span>uno <span class=\"_ _3\"></span>specifico <span class=\"_ _12\"> </span>fondo <span class=\"_ _12\"> </span>i <span class=\"_ _12\"> </span>cui <span class=\"_ _12\"> </span>accantona<span class=\"_ _17\"></span>menti <span class=\"_ _12\"> </span>sono <span class=\"_ _12\"> </span>determinati <span class=\"_ _12\"></span>in <span class=\"_ _3\"></span>base <span class=\"_ _12\"> </span>all\u2019utilizzo dell\u2019attivit\u00e0 ma<span class=\"_ _0\"></span>teriale cui si riferisce<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span><span class=\"ff1\"> </span>Contributi I contributi sono rileva<span class=\"_ _0\"></span>ti al <span class=\"ff6\">fair value</span> quando vi \u00e8 la ragionevole certezza<span class=\"_ _0\"></span> che saranno ricevuti e che saranno<span class=\"_ _17\"></span> soddisfatte le condizioni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>previste pe<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span> l\u2019ottenimento<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>degl<span class=\"_ _0\"></span>i stessi.<span class=\"ff1\"> </span>I <span class=\"_ _14\"></span>contributi <span class=\"_ _6\"></span>ricevuti <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>fronte <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>specifici <span class=\"_ _6\"></span>beni <span class=\"_ _14\"></span>il <span class=\"_ _6\"></span>cui <span class=\"_ _14\"></span>valore <span class=\"_ _14\"></span>viene <span class=\"_ _6\"></span>iscritto <span class=\"_ _6\"></span>tra <span class=\"_ _14\"></span>le <span class=\"_ _6\"></span>imm<span class=\"_ _6\"></span>obilizzazi<span class=\"_ _17\"></span>oni sono <span class=\"_ _19\"> </span>rilevati <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>a <span class=\"_ _1f\"> </span>diretta<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>riduzione <span class=\"_ _19\"> </span>delle <span class=\"_ _19\"> </span>immobilizzazion<span class=\"_ _0\"></span>i <span class=\"_ _19\"> </span>stesse <span class=\"_ _1f\"> </span>o <span class=\"_ _19\"> </span>tra <span class=\"_ _19\"> </span>le <span class=\"_ _19\"> </span>altre <span class=\"_ _19\"> </span>passivit\u00e0 <span class=\"_ _19\"> </span>e accreditati <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>Conto <span class=\"_ _1f\"> </span>economico <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>relazione <span class=\"_ _1f\"> </span>al <span class=\"_ _19\"> </span>periodo <span class=\"_ _21\"> </span>di <span class=\"_ _1f\"> </span>ammortamento <span class=\"_ _1f\"> </span>dei <span class=\"_ _1f\"> </span>beni <span class=\"_ _1f\"> </span>cui <span class=\"_ _1f\"> </span>si<span class=\"_ _6\"></span> riferiscono. I <span class=\"_ _21\"> </span>contributi<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>in <span class=\"_ _21\"> </span>conto <span class=\"_ _1f\"> </span>esercizio <span class=\"_ _1f\"> </span>sono <span class=\"_ _1f\"> </span>rilevati <span class=\"_ _21\"> </span>integralmente<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>a <span class=\"_ _21\"> </span>Conto <span class=\"_ _1f\"> </span>economico <span class=\"_ _1f\"> </span>nel momento in cui sono<span class=\"_ _17\"></span> soddisfatte le condizioni<span class=\"_ _0\"></span> di iscrivibi<span class=\"_ _17\"></span>lit\u00e0.<span class=\"_ _6\"></span> Ricavi da contrat<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i con i c<span class=\"_ _0\"></span>lienti  La <span class=\"_ _19\"> </span>Societ\u00e0 <span class=\"_ _12\"></span>rileva <span class=\"_ _19\"> </span>i <span class=\"_ _19\"> </span>ricavi<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>in <span class=\"_ _19\"> </span>modo <span class=\"_ _19\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>trasferimento<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>al <span class=\"_ _19\"> </span>cliente <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>beni<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>e/o <span class=\"_ _19\"> </span>servizi <span class=\"_ _12\"></span>risulti<span class=\"_ _6\"></span> espresso <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>un <span class=\"_ _15\"></span>importo <span class=\"_ _14\"></span>che <span class=\"_ _15\"></span>rifletta <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>corrispettivo <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>cui <span class=\"_ _15\"></span>la <span class=\"_ _14\"></span>Societ\u00e0 <span class=\"_ _15\"></span>ritiene <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>avere <span class=\"_ _15\"></span>diritto quale compenso per<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>il tr<span class=\"_ _0\"></span>asferimento dei<span class=\"_ _0\"></span> beni e/o servizi<span class=\"_ _0\"></span> stessi. La <span class=\"_ _17\"></span>rilevazione <span class=\"_ _17\"></span>dei ricavi<span class=\"_ _17\"></span> avvi<span class=\"_ _17\"></span>ene attrave<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>so <span class=\"_ _17\"></span>i<span class=\"ff7\">l \u201c<span class=\"ff6\">five <span class=\"_ _16\"></span>step <span class=\"_ _17\"></span>model framewo<span class=\"_ _17\"></span>rk<span class=\"ff7 ls7\">\u201d </span><span class=\"ff1\">il <span class=\"_ _17\"></span>quale <span class=\"_ _17\"></span>prevede: </span></span></span>1)<span class=\"ls0\"> <span class=\"_ _51\"> </span><span class=\"ff7 ls9\">l\u2019</span>identificazione del contratto; </span>2)<span class=\"ls0\"> <span class=\"_ _51\"> </span><span class=\"ff7 ls9\">l\u2019</span>identificazione dei beni e servizi ogge<span class=\"_ _0\"></span>tto del cont<span class=\"_ _0\"></span>ratto; </span>3)<span class=\"ls0\"> <span class=\"_ _51\"> </span>la definizione del prezzo del<span class=\"_ _17\"></span>la t<span class=\"_ _6\"></span>ransazione; </span>4)<span class=\"ls0\"> <span class=\"_ _51\"> </span><span class=\"ff7 ls9\">l\u2019</span>allocazione delle obbligazioni contra<span class=\"_ _0\"></span>ttuali della compone<span class=\"_ _17\"></span>nte variabile del prezzo; </span>5)<span class=\"ls0\"> <span class=\"_ _51\"> </span><span class=\"ls9\">il <span class=\"_ _6\"></span></span>trasferimento del<span class=\"_ _0\"></span> controllo. </span>I <span class=\"_ _16\"></span>ricavi <span class=\"_ _17\"></span>sono <span class=\"_ _16\"></span>valutati <span class=\"_ _16\"></span>tenendo <span class=\"_ _17\"></span>conto <span class=\"_ _16\"></span>dei <span class=\"_ _16\"></span>termini <span class=\"_ _16\"></span>contrattuali <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>delle <span class=\"_ _16\"></span>pratiche <span class=\"_ _16\"></span>commerciali abitualmente <span class=\"_ _19\"> </span>applicate <span class=\"_ _19\"> </span>nei <span class=\"_ _19\"> </span>rapporti <span class=\"_ _19\"> </span>con <span class=\"_ _1f\"> </span>i <span class=\"_ _19\"> </span>clienti. <span class=\"_ _19\"> </span>Il <span class=\"_ _1f\"> </span>prezzo <span class=\"_ _19\"> </span>dell\u2019operazione <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _1f\"> </span>l\u2019importo<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>del corrispettivo<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>(che <span class=\"_ _17\"></span>pu\u00f2 <span class=\"_ _17\"></span>includ<span class=\"_ _0\"></span>ere <span class=\"_ _17\"></span>importi <span class=\"_ _16\"></span>f<span class=\"_ _6\"></span>issi<span class=\"_ _0\"></span>, <span class=\"_ _17\"></span>variabil<span class=\"_ _0\"></span>i <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>entrambi) <span class=\"_ _16\"></span>a <span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>ui <span class=\"_ _17\"></span>si <span class=\"_ _16\"></span>r<span class=\"_ _6\"></span>itien<span class=\"_ _0\"></span>e <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>avere <span class=\"_ _16\"></span>diritto in <span class=\"_ _15\"></span>cambio <span class=\"_ _15\"></span>del <span class=\"_ _14\"></span>trasferimento <span class=\"_ _15\"></span>del <span class=\"_ _14\"></span>controllo <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>beni/servizi<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>promessi. <span class=\"_ _14\"></span>Per <span class=\"_ _15\"></span>controllo <span class=\"_ _15\"></span>si <span class=\"_ _15\"></span>intende<span class=\"_ _17\"></span> genericamente <span class=\"_ _4\"> </span>la <span class=\"_ _5\"> </span>capacit\u00e0 <span class=\"_ _4\"> </span>di <span class=\"_ _5\"> </span>decidere <span class=\"_ _4\"> </span>dell\u2019uso <span class=\"_ _5\"> </span>dell\u2019attivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _5\"> </span>(bene/ser<span class=\"_ _17\"></span>vizio) <span class=\"_ _5\"> </span>e <span class=\"_ _5\"> </span>di <span class=\"_ _4\"> </span>t<span class=\"_ _6\"></span>rarne sostanzialmente <span class=\"_ _17\"></span>tutti i be<span class=\"_ _17\"></span>nefici rimanenti. <span class=\"_ _17\"></span>Il corrispettivo<span class=\"_ _17\"></span> totale dei<span class=\"_ _17\"></span> contratti per l<span class=\"_ _17\"></span>a prestazione<span class=\"_ _17\"></span> di <span class=\"_ _16\"></span>servizi <span class=\"_ _17\"></span>viene <span class=\"_ _16\"></span>ripartito <span class=\"_ _16\"></span>tra <span class=\"_ _17\"></span>tutti <span class=\"_ _16\"></span>i <span class=\"_ _17\"></span>servizi <span class=\"_ _16\"></span>sulla <span class=\"_ _16\"></span>base <span class=\"_ _16\"></span>dei <span class=\"_ _17\"></span>prezzi <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>vendita <span class=\"_ _16\"></span>dei <span class=\"_ _17\"></span>relativi <span class=\"_ _16\"></span>servizi <span class=\"_ _16\"></span>come se fossero stati vendu<span class=\"_ _17\"></span>ti singolarmente. N<span class=\"ff7\">ell\u2019ambi<span class=\"_ _0\"></span>to <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>ciascun <span class=\"_ _3\"></span>contratto, <span class=\"_ _12\"> </span>l\u2019elemen<span class=\"_ _17\"></span>to <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>riferimento <span class=\"_ _12\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _12\"> </span>riconosci<span class=\"_ _0\"></span>mento <span class=\"_ _12\"></span>dei </span>ricavi <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>singolo <span class=\"_ _6\"></span>obbligo <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>prestazione <span class=\"_ _6\"></span>(<span class=\"ff6\">performance obbligation</span>). <span class=\"_ _6\"></span>Per <span class=\"_ _6\"></span>ogni <span class=\"_ _6\"></span>obbligazion<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>di fare, <span class=\"_ _15\"></span>separatamente <span class=\"_ _15\"></span>individuata, <span class=\"_ _15\"></span>l\u2019entit\u00e0 <span class=\"_ _3\"></span>rileva <span class=\"_ _15\"></span>i <span class=\"_ _3\"></span>ricavi <span class=\"_ _15\"></span>quando <span class=\"_ _3\"></span>(o <span class=\"_ _15\"></span>m<span class=\"_ _6\"></span>an <span class=\"_ _15\"></span>mano <span class=\"_ _15\"></span>che) <span class=\"_ _3\"></span>adempie l\u2019obbli<span class=\"_ _0\"></span>gazione <span class=\"_ _1c\"> </span>stessa, <span class=\"_ _4\"> </span>trasferendo <span class=\"_ _1c\"> </span>al <span class=\"_ _4\"> </span>cliente <span class=\"_ _1c\"> </span>il  bene/servizio <span class=\"_ _4\"> </span>(ossia <span class=\"_ _1c\"> </span>l\u2019attivit\u00e0) <span class=\"_ _1c\"> </span>promesso. L\u2019attivit\u00e0 \u00e8 trasfe<span class=\"_ _0\"></span>rita quand<span class=\"_ _0\"></span>o (o man mano<span class=\"_ _0\"></span> che<span class=\"ff1\">) il cliente ne acquisi<span class=\"_ _0\"></span>sce il c<span class=\"_ _0\"></span>ontrollo.  </span>Per <span class=\"_ _6\"></span>le obbligazioni di fare <span class=\"_ _6\"></span>adempiute nel <span class=\"_ _6\"></span>corso del tempo <span class=\"_ _6\"></span>i ricavi <span class=\"_ _6\"></span>vengono<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>rilevati nel corso <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>tempo<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>(<span class=\"_ _6\"></span>over<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>the <span class=\"_ _15\"></span>time), <span class=\"_ _15\"></span>valu<span class=\"_ _0\"></span>tando <span class=\"_ _15\"></span>alla <span class=\"_ _14\"></span>fine <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>ogni <span class=\"_ _14\"></span>esercizio <span class=\"_ _15\"></span>i <span class=\"_ _15\"></span>progressi <span class=\"_ _14\"></span>fatti <span class=\"_ _15\"></span>verso l\u2019adempimento completo <span class=\"_ _6\"></span>dell\u2019obbligazi<span class=\"_ _17\"></span>one. <span class=\"_ _14\"></span>Per <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>valutazione <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>progressi possono <span class=\"_ _14\"></span>essere utilizzati modelli basati su dati <span class=\"_ _6\"></span>di input o su <span class=\"_ _6\"></span>dati di output. Il Gruppo utilizza il Metodo basato sugli input (cost-<span class=\"lsd\">to<span class=\"_ _17\"></span><span class=\"ls0\">-<span class=\"_ _6\"></span>cost method). Secondo<span class=\"_ _17\"></span> tale ultima metodologia, i ricavi sono rileva<span class=\"_ _0\"></span>ti sulla </span></span>base degli<span class=\"_ _0\"></span> input impi<span class=\"_ _0\"></span>egati pe<span class=\"_ _0\"></span>r adempiere <span class=\"_ _17\"></span>l\u2019obbligazione <span class=\"_ _0\"></span>fino alla <span class=\"_ _17\"></span>data, rispetto agli<span class=\"_ _0\"></span> input <span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>otali ipotizzati <span class=\"_ _2\"> </span>per <span class=\"_ _2\"> </span>adempiere <span class=\"_ _2\"> </span>l\u2019intera <span class=\"_ _2\"> </span>obbligazione. <span class=\"_ _2\"> </span>Quando <span class=\"_ _2\"> </span>gli <span class=\"_ _2\"> </span>input<span class=\"_ _6\"></span><span class=\"ff1\"> <span class=\"_ _2\"> </span>risultano <span class=\"_ _7\"> </span>distr<span class=\"_ _6\"></span>ibuiti<span class=\"_ _17\"></span> </span>uniformemen<span class=\"_ _0\"></span>te <span class=\"_ _1f\"> </span>nel <span class=\"_ _1f\"> </span>tempo, <span class=\"_ _1f\"> </span>la <span class=\"_ _19\"> </span>Societ\u00e0 <span class=\"_ _1f\"> </span>rileva <span class=\"_ _19\"> </span>i <span class=\"_ _1f\"> </span>corrispondenti <span class=\"_ _1f\"> </span>ricavi <span class=\"_ _19\"> </span>in <span class=\"_ _1f\"> </span>maniera <span class=\"_ _1f\"> </span>lineare. <span class=\"_ _19\"> </span>In determinate <span class=\"_ _15\"></span>circostanze, <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>grado <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valutare <span class=\"_ _3\"></span>ragionevolmente <span class=\"_ _3\"></span>il <span class=\"_ _15\"></span>r<span class=\"_ _6\"></span>isultato<span class=\"_ _17\"></span> dell\u2019obbliga<span class=\"_ _0\"></span>zione di fare, i ricavi<span class=\"_ _0\"></span> vengono rilevati<span class=\"ff1\"> sol<span class=\"_ _0\"></span>o fino a concorrenza<span class=\"_ _17\"></span> dei costi sostenuti. </span>Per le tipolog<span class=\"_ _0\"></span>ie di prodotti e ser<span class=\"_ _0\"></span>vizi prestati si<span class=\"_ _0\"></span> rinvia alla No<span class=\"_ _0\"></span>ta n. 24. Corrispettivi variabi<span class=\"_ _17\"></span>li Se <span class=\"_ _14\"></span>il <span class=\"_ _14\"></span>corrispettivo <span class=\"_ _6\"></span>contrattuale <span class=\"_ _14\"></span>include <span class=\"_ _6\"></span>un <span class=\"_ _14\"></span>importo <span class=\"_ _14\"></span>variabile <span class=\"_ _14\"></span>(ad <span class=\"_ _14\"></span>esempio <span class=\"_ _6\"></span>a <span class=\"_ _14\"></span>seguito <span class=\"_ _15\"></span>di riduzioni, <span class=\"_ _19\"> </span>sconti, <span class=\"_ _1f\"> </span>rimbor<span class=\"_ _0\"></span>si, <span class=\"_ _1f\"> </span>crediti, <span class=\"_ _19\"> </span>concessioni <span class=\"_ _19\"> </span>sul <span class=\"_ _1f\"> </span>prezzo, <span class=\"_ _1f\"> </span>incentivi<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> <span class=\"_ _19\"> </span>premi <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>rendimento, penalit\u00e0 <span class=\"_ _15\"></span>oppure <span class=\"_ _12\"></span>perch\u00e9 <span class=\"_ _15\"></span>il <span class=\"_ _3\"></span>corr<span class=\"_ _6\"></span>ispettivo <span class=\"_ _15\"></span>stesso <span class=\"_ _3\"></span>dipende <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>verificarsi <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>me<span class=\"_ _6\"></span>no <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _12\"></span>evento futuro <span class=\"_ _6\"></span>incerto), <span class=\"_ _6\"></span>l\u2019importo<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>corrispettivo <span class=\"_ _6\"></span>cui <span class=\"_ _6\"></span>si ritiene <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>avere <span class=\"_ _6\"></span>diritto <span class=\"_ _6\"></span>deve essere <span class=\"_ _6\"></span>stimato. <span class=\"_ _6\"></span>Il Gruppo <span class=\"_ _1f\"> </span><span class=\"ff1\">stima <span class=\"_ _1f\"> </span>i <span class=\"_ _1f\"> </span>corrispettivi<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>variabili<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>maniera <span class=\"_ _1f\"> </span>coerente <span class=\"_ _1f\"> </span>per <span class=\"_ _1f\"> </span>fattispecie <span class=\"_ _19\"> </span>simili, <span class=\"_ _1f\"> </span>usando <span class=\"_ _1f\"> </span>il </span>metodo <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>valore <span class=\"_ _16\"></span>atteso <span class=\"_ _16\"></span>o <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>valore <span class=\"_ _17\"></span>dell\u2019i<span class=\"_ _0\"></span>mp<span class=\"ff1\">orto <span class=\"_ _16\"></span>maggiormente <span class=\"_ _16\"></span>probabile; <span class=\"_ _16\"></span>in <span class=\"_ _16\"></span>seguito, <span class=\"_ _16\"></span>include </span>l\u2019importo <span class=\"_ _6\"></span>stimato <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span>corrispettivo <span class=\"_ _6\"></span>variabile <span class=\"_ _14\"></span>nel <span class=\"_ _14\"></span>pre<span class=\"_ _17\"></span>zzo <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>transizi<span class=\"_ _0\"></span>one <span class=\"_ _14\"></span>solo <span class=\"_ _6\"></span>nella <span class=\"_ _6\"></span>misura <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>cui tale importo risul<span class=\"_ _0\"></span>ta altamente p<span class=\"_ _0\"></span>robabile. Presenza di una co<span class=\"_ _17\"></span>mponente finanziaria signi<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>icativa I <span class=\"_ _a\"> </span>ricavi <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>Gruppo <span class=\"_ _a\"> </span>vengono <span class=\"_ _a\"> </span>retti<span class=\"_ _0\"></span>ficati <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>presenza <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>componenti<span class=\"_ _17\"></span> <span class=\"_ _22\"> </span>finanziarie significative, sia <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>stessa risulta <span class=\"_ _6\"></span>finanziata <span class=\"_ _6\"></span>dal proprio <span class=\"_ _6\"></span>cliente <span class=\"_ _6\"></span>(incasso anticipato), sia <span class=\"_ _6\"></span>se lo <span class=\"_ _15\"></span>finanzia <span class=\"_ _15\"></span>(<span class=\"_ _6\"></span>incassi <span class=\"_ _15\"></span>differi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i). <span class=\"_ _15\"></span>La <span class=\"_ _3\"></span>presenza <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>una <span class=\"_ _15\"></span>componente <span class=\"_ _15\"></span>finanziaria <span class=\"_ _15\"></span>significativa <span class=\"_ _15\"></span>vi<span class=\"_ _6\"></span><span class=\"ls1\">ene </span>identificata alla <span class=\"_ _6\"></span>stipula <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>contratto, comparando <span class=\"_ _6\"></span>i r<span class=\"_ _6\"></span>icavi attesi <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>pagamenti<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>ricevere.<span class=\"_ _17\"></span> Essa <span class=\"_ _14\"></span>non <span class=\"_ _14\"></span>viene <span class=\"_ _14\"></span>rilevata <span class=\"_ _14\"></span>se <span class=\"_ _14\"></span>tra <span class=\"_ _14\"></span>il <span class=\"_ _14\"></span>m<span class=\"_ _6\"></span>omento<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>trasferimento <span class=\"_ _6\"></span>del <span class=\"_ _15\"></span>bene/ser<span class=\"_ _17\"></span>vizio <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>momento del pagamento inte<span class=\"_ _17\"></span>rcorre un periodo di tempo<span class=\"_ _17\"></span> inferiore ai 12 mes<span class=\"ls9\">i.</span> Costi per l\u2019ottenimen<span class=\"_ _17\"></span>to e l\u2019adempimento del<span class=\"_ _0\"></span> contratto<span class=\"ff6\"> </span>Il <span class=\"_ _16\"></span>Gruppo <span class=\"_ _17\"></span>capitalizza <span class=\"_ _16\"></span>i <span class=\"_ _16\"></span>costi <span class=\"_ _17\"></span>sostenuti <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>l\u2019ottenimento <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>contratto <span class=\"_ _16\"></span>e <span class=\"_ _16\"></span>che <span class=\"_ _17\"></span>non <span class=\"_ _16\"></span>avrebbe sostenuto  s<span class=\"_ _0\"></span>e  non  l<span class=\"_ _17\"></span>o  avesse  o<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>tenuto<span class=\"_ _0\"></span>  (es.  co<span class=\"_ _17\"></span>mmissioni  di  ven<span class=\"_ _0\"></span>dita),<span class=\"_ _17\"></span>  quando  prevede<span class=\"_ _17\"></span>  di recuperarli. <span class=\"_ _6d\"></span>Il <span class=\"_ _16\"></span>Gruppo <span class=\"_ _16\"></span>capitalizza <span class=\"_ _16\"></span>i <span class=\"_ _16\"></span>costi <span class=\"_ _16\"></span>sostenuti <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>l\u2019adempimento <span class=\"_ _6d\"></span>del <span class=\"_ _16\"></span>contratto <span class=\"_ _16\"></span>solo <span class=\"_ _16\"></span>quando<span class=\"_ _0\"></span> questi <span class=\"_ _15\"></span>sono <span class=\"_ _14\"></span>direttamente <span class=\"_ _14\"></span>correlati <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>contra<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>to, <span class=\"_ _14\"></span>consentono <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>dispor<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>e <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>nuove <span class=\"_ _15\"></span>e <span class=\"_ _14\"></span>m<span class=\"_ _6\"></span>aggiori<span class=\"_ _17\"></span> risorse per gli<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>adempimenti fu<span class=\"_ _0\"></span>turi e si prevede<span class=\"_ _17\"></span> che tali costi saranno recuperati. Proventi e oneri<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>finanziari  I proventi e gli oneri <span class=\"_ _17\"></span>finanziari sono rilevati<span class=\"_ _0\"></span> per competenza<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>sulla base<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>degli<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>interessi maturati sul valore<span class=\"_ _17\"></span> netto delle relative attivit\u00e0 e<span class=\"_ _0\"></span> passivit\u00e0 finanziarie<span class=\"_ _17\"></span> utilizzando il tasso di interesse effet<span class=\"_ _0\"></span>tivo, utilizzando cio\u00e8<span class=\"_ _0\"></span> il tasso di in<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>eresse che<span class=\"_ _0\"></span> rende finanziariamente<span class=\"_ _0\"></span> equivalenti tutti i <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>lussi in <span class=\"_ _0\"></span>entrata ed in uscita<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>che c<span class=\"_ _0\"></span>ompongono una dete<span class=\"_ _17\"></span>rminata operazione.<span class=\"_ _82\"> </span>Dividendi I <span class=\"_ _1c\"> </span>dividendi <span class=\"_ _1c\"> </span>sono <span class=\"_ _1c\"> </span>rilevati <span class=\"_ _4\"> </span>quando <span class=\"_ _1c\"> </span>\u00e8 <span class=\"_ _1c\"> </span>stabilito <span class=\"_ _1c\"> </span>il <span class=\"_ _1c\"> </span>diritto <span class=\"_ _4\"> </span>degli <span class=\"_ _1c\"> </span>azionisti <span class=\"_ _1c\"> </span>a <span class=\"_ _1c\"> </span>ricevere <span class=\"_ _1c\"> </span>il pagamento <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>normalmente <span class=\"_ _3\"></span>corrisponde <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>delibera <span class=\"_ _3\"></span>assembleare <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>distribuzione <span class=\"_ _3\"></span>degli stessi. La dist<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ibuzione di<span class=\"_ _17\"></span> dividendi a terzi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>viene qui<span class=\"_ _17\"></span>ndi registrata come pas<span class=\"_ _17\"></span>sivit\u00e0 nel Bilancio nel periodo in cui la<span class=\"_ _17\"></span> distribuzione viene approvata<span class=\"_ _17\"></span> dall\u2019Assemblea degli Azi<span class=\"_ _0\"></span>onisti.<span class=\"ff1\"> </span>I<span class=\"_ _82\"> </span>mposte Le <span class=\"_ _15\"></span>imposte <span class=\"_ _15\"></span>correnti <span class=\"_ _15\"></span>sul<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>reddito <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>periodo <span class=\"_ _15\"></span>sono <span class=\"_ _14\"></span>determinate <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>base <span class=\"_ _15\"></span>alla <span class=\"_ _15\"></span>stima <span class=\"_ _15\"></span>del reddito <span class=\"_ _17\"></span>imponibile <span class=\"_ _17\"></span>e i<span class=\"_ _0\"></span>n <span class=\"_ _17\"></span>conformit\u00e0 <span class=\"_ _17\"></span>alle <span class=\"_ _17\"></span>disposizioni <span class=\"_ _16\"></span>in vigore; <span class=\"_ _16\"></span>si tiene <span class=\"_ _16\"></span>conto, <span class=\"_ _0\"></span>inol<span class=\"_ _0\"></span>tre, <span class=\"_ _17\"></span>degli ef<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>etti derivanti <span class=\"_ _19\"> </span>dall\u2019attivazione <span class=\"_ _19\"> </span>nell\u2019ambito <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>alcune <span class=\"_ _1f\"> </span>societ\u00e0 <span class=\"_ _19\"> </span>del <span class=\"_ _1f\"> </span>Gruppo <span class=\"_ _1f\"> </span>d<span class=\"ff1\">el <span class=\"_ _1f\"> </span>consolida<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o <span class=\"_ _19\"> </span>f<span class=\"_ _6\"></span>iscale<span class=\"_ _17\"></span> </span>nazionale. Le <span class=\"_ _14\"></span>imposte<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>differite <span class=\"_ _6\"></span>attive <span class=\"_ _14\"></span>e <span class=\"_ _6\"></span>passive <span class=\"_ _14\"></span>sono <span class=\"_ _6\"></span>calcolate <span class=\"_ _14\"></span>sulle <span class=\"_ _6\"></span>differenze <span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>empo<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>anee <span class=\"_ _6\"></span>tra <span class=\"_ _14\"></span>i valori <span class=\"_ _3\"></span>patrimoniali<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>iscritti <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>Bilancio <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>corrispondenti <span class=\"_ _3\"></span>valori <span class=\"_ _15\"></span>riconosciuti <span class=\"_ _3\"></span>ai <span class=\"_ _12\"></span>fini <span class=\"_ _15\"></span>fiscali, <span class=\"_ _3\"></span>in base alle aliquote fiscal<span class=\"_ _0\"></span>i e alla normativa fiscale v<span class=\"_ _17\"></span>igenti o sosta<span class=\"_ _6\"></span>nzialmente <span class=\"_ _17\"></span>in vigore alla data di riferimento del<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>bilancio. L\u2019iscrizione <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>attivit\u00e0 <span class=\"_ _1f\"> </span>per <span class=\"_ _21\"> </span>imposte <span class=\"_ _1f\"> </span><span class=\"ff1\">differite <span class=\"_ _1f\"> </span>\u00e8 <span class=\"_ _21\"> </span>effettuata <span class=\"_ _1f\"> </span>quando <span class=\"_ _1f\"> </span>il <span class=\"_ _1f\"> </span>loro <span class=\"_ _21\"> </span>recupero <span class=\"_ _1f\"> </span>\u00e8 </span>probabile, cio\u00e8 quando si prevede che po<span class=\"_ _17\"></span>ssano rendersi disponibili<span class=\"_ _0\"></span> in futuro imponibili fiscali sufficienti a recup<span class=\"_ _0\"></span>erare l\u2019attivit\u00e0<span class=\"_ _0\"></span>.<span class=\"ff1\"> </span>La <span class=\"_ _15\"></span>recuperabilit\u00e0 <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>imposte <span class=\"_ _15\"></span>differite <span class=\"_ _15\"></span>attive <span class=\"_ _15\"></span>viene <span class=\"_ _15\"></span>riesaminat<span class=\"_ _0\"></span>a <span class=\"_ _15\"></span>ad <span class=\"_ _15\"></span>ogni<span class=\"_ _6\"></span> chiusura di period<span class=\"_ _0\"></span>o. Le <span class=\"_ _3\"></span>imposte <span class=\"_ _3\"></span>correnti <span class=\"_ _15\"></span>e <span class=\"_ _12\"></span>differite <span class=\"_ _15\"></span>sono <span class=\"_ _3\"></span>rilevate <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>Conto <span class=\"_ _3\"></span>economico, <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>eccezione <span class=\"_ _3\"></span>di quelle <span class=\"_ _14\"></span>r<span class=\"_ _6\"></span>elative <span class=\"_ _14\"></span>a <span class=\"_ _15\"></span>voci <span class=\"_ _15\"></span>diretta<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ente <span class=\"_ _14\"></span>addebitate <span class=\"_ _15\"></span>o <span class=\"_ _14\"></span>accreditate <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>Pa<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>rimonio <span class=\"_ _14\"></span>netto <span class=\"_ _15\"></span>attraverso<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>il conto <span class=\"_ _19\"> </span>economico <span class=\"_ _19\"> </span>complessivo,<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>nei <span class=\"_ _19\"> </span>cui <span class=\"_ _19\"> </span>casi <span class=\"_ _1f\"> </span>l\u2019effetto <span class=\"_ _19\"> </span>fiscale <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>riconosciuto <span class=\"_ _1f\"> </span>dire<span class=\"ff1\">ttamente <span class=\"_ _19\"> </span>a </span>Patrimonio <span class=\"_ _12\"></span>netto. <span class=\"_ _12\"></span>Le <span class=\"_ _12\"></span>im<span class=\"_ _17\"></span>poste <span class=\"_ _12\"></span>correnti <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>differite <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>compensate<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>quando <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>impos<span class=\"_ _0\"></span>te <span class=\"_ _12\"></span>sul<span class=\"_ _82\"> </span>reddito <span class=\"_ _16\"></span>sono <span class=\"_ _17\"></span>applicate <span class=\"_ _16\"></span>dalla <span class=\"_ _17\"></span>medesima <span class=\"_ _16\"></span>autorit\u00e0 <span class=\"_ _16\"></span>f<span class=\"_ _6\"></span>iscal<span class=\"_ _0\"></span>e, <span class=\"_ _17\"></span>vi <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>un <span class=\"_ _16\"></span>diritto <span class=\"_ _17\"></span>legale <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>compensazion<span class=\"_ _0\"></span>e ed \u00e8 attesa una liqu<span class=\"_ _0\"></span>idazione del saldo<span class=\"_ _0\"></span> netto.  Le <span class=\"_ _14\"></span>altre <span class=\"_ _14\"></span>imposte <span class=\"_ _6\"></span>non <span class=\"_ _14\"></span>correlate <span class=\"_ _6\"></span>al <span class=\"_ _14\"></span>reddito, <span class=\"_ _14\"></span>come <span class=\"_ _14\"></span>le <span class=\"_ _6\"></span>tasse <span class=\"_ _14\"></span>sugli <span class=\"_ _14\"></span>immobili, <span class=\"_ _6\"></span>sono <span class=\"_ _14\"></span>incluse tra gli Altri cos<span class=\"_ _0\"></span>ti operativi. Operazioni in valu<span class=\"_ _17\"></span>te diverse dalla valuta <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>unzionale Tutte <span class=\"_ _6\"></span>le transazioni in <span class=\"_ _6\"></span>valuta <span class=\"_ _6\"></span>diversa dalla valuta <span class=\"_ _6\"></span>funzionale delle singole <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _6\"></span>del Gruppo sono ril<span class=\"_ _0\"></span>evate al tasso di ca<span class=\"_ _17\"></span>mbio in essere alla data dell'ope<span class=\"_ _17\"></span>razione. Le <span class=\"_ _5\"> </span>attivit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _5\"> </span>e <span class=\"_ _5\"> </span>le <span class=\"_ _5\"> </span>pa<span class=\"_ _0\"></span>ssivit\u00e0 <span class=\"_ _4\"> </span>monetarie <span class=\"_ _4\"> </span>denominate <span class=\"_ _5\"> </span>in <span class=\"_ _4\"> </span>valuta <span class=\"_ _5\"> </span>dive<span class=\"_ _0\"></span>rsa <span class=\"_ _5\"> </span>da<span class=\"_ _17\"></span>lla <span class=\"_ _5\"> </span>valuta funzionale <span class=\"_ _16\"></span>sono <span class=\"_ _17\"></span>successivamente<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>adeguate <span class=\"_ _17\"></span>al <span class=\"_ _16\"></span>tasso <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>cambio <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>essere <span class=\"_ _17\"></span>alla <span class=\"_ _16\"></span>data <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>chiusura del <span class=\"_ _15\"></span>periodo <span class=\"_ _15\"></span>p<span class=\"_ _0\"></span>resentato. <span class=\"_ _14\"></span>La <span class=\"_ _15\"></span>differenza, <span class=\"_ _14\"></span>positiva <span class=\"_ _15\"></span>o <span class=\"_ _15\"></span>negativa, <span class=\"_ _14\"></span>tra <span class=\"_ _15\"></span>i <span class=\"_ _15\"></span>valori <span class=\"_ _15\"></span>co<span class=\"_ _17\"></span>nvertiti <span class=\"_ _15\"></span>a<span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>cambi <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> periodo e quelli origi<span class=\"_ _17\"></span>nari \u00e8 imputata al Conto<span class=\"_ _0\"></span> economico. Il <span class=\"_ _15\"></span>Bilancio <span class=\"_ _15\"></span>Consolidato <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>Gruppo <span class=\"_ _3\"></span>Caltagirone <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"></span>redatto <span class=\"_ _15\"></span>in <span class=\"_ _3\"></span>Euro, <span class=\"_ _15\"></span>valuta <span class=\"_ _3\"></span>funzionale<span class=\"_ _17\"></span> della Capogruppo<span class=\"_ _0\"></span>. Le <span class=\"_ _17\"></span>att<span class=\"_ _6\"></span>ivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>e passivit\u00e0<span class=\"_ _17\"></span> non<span class=\"_ _17\"></span> monetarie <span class=\"_ _17\"></span>denominate <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>valuta <span class=\"_ _17\"></span>diversa <span class=\"_ _17\"></span>dall\u2019<span class=\"ff1\">Euro ed <span class=\"_ _17\"></span>iscritte </span>al <span class=\"_ _15\"></span>costo <span class=\"_ _15\"></span>storico <span class=\"_ _15\"></span>sono <span class=\"_ _14\"></span>convertite <span class=\"_ _15\"></span>utilizzando <span class=\"_ _14\"></span>il <span class=\"_ _15\"></span>tasso <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>cambio <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>vigore<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>alla <span class=\"_ _14\"></span>data <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>iniziale rilevazione del<span class=\"_ _0\"></span>l'operazione.  Le <span class=\"_ _21\"> </span>attivit\u00e0 <span class=\"_ _21\"> </span>e  le <span class=\"_ _1f\"> </span>passivit\u00e0 <span class=\"_ _21\"> </span>non <span class=\"_ _21\"> </span>monetarie <span class=\"_ _21\"> </span>iscritte <span class=\"_ _21\"> </span>al <span class=\"_ _21\"> </span>valore  eq<span class=\"_ _0\"></span>uo <span class=\"_ _21\"> </span>(<span class=\"ff6\">f<span class=\"_ _6\"></span>air <span class=\"_ _21\"> </span>value</span>) <span class=\"_ _21\"> </span>sono convertite util<span class=\"_ _0\"></span>izzando il tasso di<span class=\"_ _0\"></span> cambio alla data<span class=\"_ _17\"></span> di determinazione di tale <span class=\"_ _17\"></span>valore.<span class=\"_ _6\"></span> Conversione de<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span> bilanci de<span class=\"_ _17\"></span>l<span class=\"_ _6\"></span>le imprese<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>estere  I <span class=\"_ _14\"></span>bilanci <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _6\"></span>controllate, <span class=\"_ _6\"></span>collegate <span class=\"_ _6\"></span>e <span class=\"_ _14\"></span><span class=\"ff6\">joint <span class=\"_ _6\"></span>venture</span> <span class=\"_ _6\"></span>sono <span class=\"_ _14\"></span>redatti <span class=\"_ _6\"></span>utilizzando <span class=\"_ _6\"></span>la valuta dell'ambien<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e economico pr<span class=\"_ _17\"></span>evalente in cui esse operano<span class=\"_ _0\"></span> (valuta funzi<span class=\"_ _17\"></span>onale). <span class=\"_ _6\"></span> I <span class=\"_ _19\"> </span>bil<span class=\"_ _0\"></span>an<span class=\"_ _17\"></span>ci <span class=\"_ _19\"> </span>delle<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>soci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _19\"> </span>oper<span class=\"_ _17\"></span>anti<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>in <span class=\"_ _19\"> </span>pae<span class=\"_ _0\"></span>si <span class=\"_ _19\"> </span>non<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>inclu<span class=\"_ _17\"></span>si <span class=\"_ _19\"> </span>nell<span class=\"_ _17\"></span>\u2019are<span class=\"_ _17\"></span>a <span class=\"_ _21\"> </span><span class=\"ff1\">Euro<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _19\"> </span>con<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>rti<span class=\"_ _17\"></span>ti <span class=\"_ _1f\"> </span>in<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>Eu<span class=\"_ _17\"></span>ro </span>ap<span class=\"_ _17\"></span>plica<span class=\"_ _17\"></span>ndo<span class=\"_ _17\"></span>, alle<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>vo<span class=\"_ _17\"></span>ci di<span class=\"_ _17\"></span> stato<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>pa<span class=\"_ _17\"></span>trimo<span class=\"_ _17\"></span>nial<span class=\"_ _17\"></span>e, il<span class=\"_ _17\"></span> tass<span class=\"_ _0\"></span>o di<span class=\"_ _17\"></span> camb<span class=\"_ _17\"></span>io in<span class=\"_ _17\"></span> vigo<span class=\"_ _17\"></span>re all<span class=\"_ _17\"></span>a dat<span class=\"_ _17\"></span>a di c<span class=\"_ _0\"></span>hi<span class=\"_ _17\"></span>usur<span class=\"_ _0\"></span>a de<span class=\"_ _17\"></span>l pe<span class=\"_ _17\"></span>riod<span class=\"_ _17\"></span>o <span class=\"_ _16\"></span>di <span class=\"_ _6d\"></span>rife<span class=\"_ _0\"></span>rim<span class=\"_ _17\"></span>ento<span class=\"_ _17\"></span>, <span class=\"_ _16\"></span>e, <span class=\"_ _6d\"></span>alle<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>voci<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>di <span class=\"_ _6d\"></span>con<span class=\"_ _17\"></span>to <span class=\"_ _16\"></span>ec<span class=\"_ _0\"></span>ono<span class=\"_ _0\"></span>mico<span class=\"_ _17\"></span>, <span class=\"_ _16\"></span>il <span class=\"_ _6d\"></span>cam<span class=\"_ _17\"></span>bio <span class=\"_ _6d\"></span>medi<span class=\"_ _17\"></span>o <span class=\"_ _16\"></span>del<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>period<span class=\"_ _17\"></span>o <span class=\"_ _16\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>rifer<span class=\"_ _17\"></span>imen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span><span class=\"lsc\">o </span>(ad<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>ecce<span class=\"_ _17\"></span>zion<span class=\"_ _17\"></span>e <span class=\"_ _12\"></span>dell<span class=\"_ _17\"></span>e <span class=\"_ _12\"></span>enti<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _12\"></span>lo<span class=\"_ _17\"></span>cate<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>in <span class=\"_ _3\"></span>Turc<span class=\"_ _0\"></span>hia<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>le<span class=\"_ _17\"></span> <span class=\"_ _19\"></span>qu<span class=\"_ _17\"></span>ali <span class=\"_ _3\"></span>vien<span class=\"_ _17\"></span>e <span class=\"_ _12\"></span>usa<span class=\"_ _17\"></span>to <span class=\"_ _12\"></span>il <span class=\"_ _3\"></span>cambi<span class=\"_ _17\"></span>o <span class=\"_ _12\"></span>all<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>di ch<span class=\"_ _0\"></span>iu<span class=\"_ _17\"></span>sura<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>del<span class=\"_ _0\"></span>l\u2019a<span class=\"_ _17\"></span>nno<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>ca<span class=\"_ _17\"></span>usa <span class=\"_ _14\"></span>de<span class=\"_ _0\"></span>ll\u2019<span class=\"_ _17\"></span>appl<span class=\"_ _17\"></span>icazi<span class=\"_ _17\"></span>one<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>d<span class=\"_ _0\"></span>ello <span class=\"_ _6\"></span>IAS<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>2<span class=\"_ _0\"></span>9),<span class=\"ff1\"> <span class=\"_ _14\"></span>nel<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>caso<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>cu<span class=\"_ _17\"></span>i <span class=\"_ _14\"></span>non<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>si<span class=\"_ _17\"></span>ano<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>ril<span class=\"_ _17\"></span>eva<span class=\"_ _17\"></span>te </span>ne<span class=\"_ _17\"></span>l <span class=\"_ _12\"></span>perio<span class=\"_ _17\"></span>do <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>rif<span class=\"_ _17\"></span>erime<span class=\"_ _17\"></span>nto <span class=\"_ _12\"></span>fl<span class=\"_ _0\"></span>uttu<span class=\"_ _17\"></span>azio<span class=\"_ _17\"></span>ni <span class=\"_ _12\"></span>sig<span class=\"_ _17\"></span>nific<span class=\"_ _17\"></span>ativ<span class=\"_ _17\"></span>e, <span class=\"_ _19\"></span>ne<span class=\"_ _17\"></span>l <span class=\"_ _12\"></span>qua<span class=\"_ _0\"></span>l <span class=\"_ _12\"></span>cas<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>vi<span class=\"_ _0\"></span>ene<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>util<span class=\"_ _17\"></span>izz<span class=\"_ _17\"></span>ato <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>tas<span class=\"_ _17\"></span>so <span class=\"_ _12\"></span>di ca<span class=\"_ _0\"></span>mbi<span class=\"_ _17\"></span>o <span class=\"_ _15\"></span>al<span class=\"_ _0\"></span>la<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>da<span class=\"_ _17\"></span>ta <span class=\"_ _15\"></span>del<span class=\"_ _17\"></span>la <span class=\"_ _15\"></span>tr<span class=\"_ _17\"></span>ansa<span class=\"_ _17\"></span>zion<span class=\"_ _17\"></span>e. <span class=\"_ _15\"></span>Le<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _17\"></span>ffere<span class=\"_ _0\"></span>nz<span class=\"_ _0\"></span>e <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>con<span class=\"_ _0\"></span>ver<span class=\"_ _17\"></span>sion<span class=\"_ _17\"></span>e <span class=\"_ _15\"></span>der<span class=\"_ _17\"></span>ivan<span class=\"_ _17\"></span>ti <span class=\"_ _15\"></span>dal<span class=\"_ _17\"></span>l\u2019ad<span class=\"_ _17\"></span>egua<span class=\"_ _17\"></span>ment<span class=\"_ _17\"></span>o de<span class=\"_ _17\"></span>l <span class=\"_ _12\"></span>patr<span class=\"_ _17\"></span>imon<span class=\"_ _17\"></span>io <span class=\"_ _12\"></span>ne<span class=\"_ _17\"></span>tto <span class=\"_ _12\"></span>in<span class=\"_ _17\"></span>izia<span class=\"_ _17\"></span>le <span class=\"_ _3\"></span>ai <span class=\"_ _12\"></span>ca<span class=\"_ _17\"></span>mbi <span class=\"_ _3\"></span>corre<span class=\"_ _17\"></span>nti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>fin<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>pe<span class=\"_ _17\"></span>riod<span class=\"_ _17\"></span>o <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>le<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>diff<span class=\"_ _0\"></span>ere<span class=\"_ _17\"></span>nze <span class=\"_ _3\"></span>deri<span class=\"_ _17\"></span>van<span class=\"_ _0\"></span>ti <span class=\"_ _3\"></span>dal<span class=\"_ _17\"></span>la d<span class=\"ff7\">i<span class=\"_ _17\"></span>versa<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span>meto<span class=\"_ _17\"></span>dolo<span class=\"_ _17\"></span>gia <span class=\"_ _1c\"> </span>usata<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span>per <span class=\"_ _1c\"> </span>la <span class=\"_ _1c\"> </span>con<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>rsi<span class=\"_ _17\"></span>one <span class=\"_ _4\"> </span>de<span class=\"_ _17\"></span>l <span class=\"_ _4\"> </span>ris<span class=\"_ _17\"></span>ultato<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span>d\u2019e<span class=\"_ _17\"></span>serci<span class=\"_ _17\"></span>zio, <span class=\"_ _1c\"> </span>sono<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span>ril<span class=\"_ _0\"></span>eva<span class=\"_ _17\"></span>te <span class=\"_ _1c\"> </span>a<span class=\"_ _82\"> </span></span>pa<span class=\"_ _17\"></span>trimo<span class=\"_ _17\"></span>nio <span class=\"_ _17\"></span>netto<span class=\"_ _17\"></span> attra<span class=\"_ _17\"></span>vers<span class=\"_ _17\"></span>o il<span class=\"_ _17\"></span> conto<span class=\"_ _17\"></span> eco<span class=\"_ _17\"></span>nomi<span class=\"_ _17\"></span>co com<span class=\"_ _17\"></span>ple<span class=\"_ _0\"></span>ssi<span class=\"_ _17\"></span>vo e <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no e<span class=\"_ _17\"></span>spos<span class=\"_ _17\"></span>te se<span class=\"_ _0\"></span>pa<span class=\"_ _17\"></span>ratam<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>in<span class=\"_ _17\"></span> un<span class=\"_ _17\"></span>a ap<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>si<span class=\"_ _17\"></span>ta ri<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>rva<span class=\"_ _17\"></span> dell<span class=\"_ _17\"></span>o ste<span class=\"_ _0\"></span>sso<span class=\"_ _17\"></span>. Al <span class=\"_ _5\"> </span>momento <span class=\"_ _5\"> </span>della <span class=\"_ _5\"> </span>dismissione <span class=\"_ _4\"> </span>di <span class=\"_ _13\"> </span>un\u2019enti<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _5\"> </span>economica <span class=\"_ _5\"> </span>estera, <span class=\"_ _5\"> </span>le <span class=\"_ _5\"> </span>differenze <span class=\"_ _5\"> </span>di<span class=\"_ _0\"></span> conversione cumulate <span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>iportate<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>in <span class=\"_ _6\"></span>apposita riserva <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>patrimonio netto <span class=\"_ _6\"></span>saranno rilevate <span class=\"_ _6\"></span>a conto economico. I <span class=\"_ _17\"></span>principali <span class=\"_ _16\"></span>tassi <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>cambio <span class=\"_ _16\"></span>utilizzati <span class=\"_ _16\"></span>per <span class=\"_ _17\"></span>la <span class=\"_ _16\"></span>conversione <span class=\"_ _16\"></span>in <span class=\"_ _17\"></span>Euro <span class=\"_ _17\"></span>dei <span class=\"_ _16\"></span>bilanci <span class=\"_ _16\"></span>delle <span class=\"_ _16\"></span>imprese con valuta funzional<span class=\"_ _0\"></span>e diversa dall\u2019<span class=\"ff1\">E<span class=\"_ _17\"></span>uro<span class=\"_ _6\"></span>, sono i se<span class=\"_ _17\"></span>guenti: </span><table class=\"s w3a7 h2a7\" id=\"_be552af2-1633-4dac-bfc4-4bb6886f0ed6\"><tr><td></td><td class=\"c x1ec y17b2 w10 h2f\"><div class=\"t m0 xc9 h3 y77 ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre  </div></td><td class=\"c x1ed y17b2 w1f1 h2f\"><div class=\"t m0 x23 h3 y77 ff2 fs0 fc0 sc0 ls0 ws0\">Media  </div></td><td class=\"c x1ee y17b2 wc h2f\"><div class=\"t m0 xc9 h3 y77 ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre  </div></td><td class=\"c x1ef y17b2 w35 h2f\"><div class=\"t m0 x23 h3 y77 ff2 fs0 fc0 sc0 ls0 ws0\">Media  </div></td></tr><tr><td></td><td class=\"c x1ec y17b3 w10 h32\"><div class=\"t m0 x3f h3 y13b5 ff2 fs0 fc0 sc0 lse ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1ed y17b3 w1f1 h32\"><div class=\"t m0 x3f h3 y13b5 ff2 fs0 fc0 sc0 lse ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1ee y17b3 wc h32\"><div class=\"t m0 x3f h3 y13b5 ff2 fs0 fc0 sc0 lse ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x1ef y17b3 w35 h32\"><div class=\"t m0 x3f h3 y13b5 ff2 fs0 fc0 sc0 lse ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y17b4 w1f0 h1f2\"><div class=\"t m0 x1b h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">Lira turca <span class=\"ff7\">\u2013</span> TRY * </div></td><td class=\"c x1ec y17b4 w10 h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">36,74 </div></td><td class=\"c x1ed y17b4 w1f1 h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">35,57 </div></td><td class=\"c x1ee y17b4 wc h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">32,65 </div></td><td class=\"c x1ef y17b4 w35 h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">25,76 </div></td></tr><tr><td class=\"c x1f0 y17b5 w1f0 h1f2\"><div class=\"t m0 x1b h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">Dollaro USA <span class=\"ff7\">\u2013</span> USD </div></td><td class=\"c x1ec y17b5 w10 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">1,04 </div></td><td class=\"c x1ed y17b5 w1f1 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">1,08 </div></td><td class=\"c x1ee y17b5 wc h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">1,11 </div></td><td class=\"c x1ef y17b5 w35 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">1,08 </div></td></tr><tr><td class=\"c x1f0 y17b6 w1f0 h1f2\"><div class=\"t m0 x1b h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">Sterlina inglese <span class=\"ff7\">\u2013</span> GBP </div></td><td class=\"c x1ec y17b6 w10 h1f2\"><div class=\"t m0 x70 h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">0,83 </div></td><td class=\"c x1ed y17b6 w1f1 h1f2\"><div class=\"t m0 x70 h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">0,85 </div></td><td class=\"c x1ee y17b6 wc h1f2\"><div class=\"t m0 x70 h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">0,87 </div></td><td class=\"c x1ef y17b6 w35 h1f2\"><div class=\"t m0 x70 h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">0,87 </div></td></tr><tr><td class=\"c x1f0 y17b7 w1f0 h1f2\"><div class=\"t m0 x1b h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">Sterlina egiziana <span class=\"ff7\">\u2013</span> EGP </div></td><td class=\"c x1ec y17b7 w10 h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">52,81 </div></td><td class=\"c x1ed y17b7 w1f1 h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">48,68 </div></td><td class=\"c x1ee y17b7 wc h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">34,24 </div></td><td class=\"c x1ef y17b7 w35 h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">33,01 </div></td></tr><tr><td class=\"c x1f0 y17b8 w1f0 h1f2\"><div class=\"t m0 x1b h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">Corona danese <span class=\"ff7\">\u2013</span> DKK </div></td><td class=\"c x1ec y17b8 w10 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">7,46 </div></td><td class=\"c x1ed y17b8 w1f1 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">7,46 </div></td><td class=\"c x1ee y17b8 wc h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">7,45 </div></td><td class=\"c x1ef y17b8 w35 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">7,45 </div></td></tr><tr><td class=\"c x1f0 y17b9 w1f0 h1f2\"><div class=\"t m0 x1b h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">Corona islandese <span class=\"ff7\">\u2013</span> ISK </div></td><td class=\"c x1ec y17b9 w10 h1f2\"><div class=\"t m0 x23 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">143,90 </div></td><td class=\"c x1ed y17b9 w1f1 h1f2\"><div class=\"t m0 x23 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">149,31 </div></td><td class=\"c x1ee y17b9 wc h1f2\"><div class=\"t m0 x23 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">150,50 </div></td><td class=\"c x1ef y17b9 w35 h1f2\"><div class=\"t m0 x23 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">149,13 </div></td></tr><tr><td class=\"c x1f0 y17ba w1f0 h1f2\"><div class=\"t m0 x1b h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">Corona norvegese <span class=\"ff7\">\u2013</span> NOK </div></td><td class=\"c x1ec y17ba w10 h1f2\"><div class=\"t m0 x25 h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">11,80 </div></td><td class=\"c x1ed y17ba w1f1 h1f2\"><div class=\"t m0 x25 h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">11,63 </div></td><td class=\"c x1ee y17ba wc h1f2\"><div class=\"t m0 x25 h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">11,24 </div></td><td class=\"c x1ef y17ba w35 h1f2\"><div class=\"t m0 x25 h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">11,42 </div></td></tr><tr><td class=\"c x1f0 y17bb w1f0 h1f2\"><div class=\"t m0 x1b h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">Corona svedese <span class=\"ff7\">\u2013</span> <span class=\"ls1a\">SEK</span> </div></td><td class=\"c x1ec y17bb w10 h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">11,46 </div></td><td class=\"c x1ed y17bb w1f1 h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">11,43 </div></td><td class=\"c x1ee y17bb wc h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">11,10 </div></td><td class=\"c x1ef y17bb w35 h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">11,48 </div></td></tr><tr><td class=\"c x1f0 y17bc w1f0 h1f2\"><div class=\"t m0 x1b h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">Ringgit malese - MYR </div></td><td class=\"c x1ec y17bc w10 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">4,65 </div></td><td class=\"c x1ed y17bc w1f1 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">4,95 </div></td><td class=\"c x1ee y17bc wc h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">5,08 </div></td><td class=\"c x1ef y17bc w35 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">4,93 </div></td></tr><tr><td class=\"c x1f0 y17bd w1f0 h1f2\"><div class=\"t m0 x1b h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">Yuan renminbi cinese - <span class=\"ls15\">CNY</span> </div></td><td class=\"c x1ec y17bd w10 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">7,58 </div></td><td class=\"c x1ed y17bd w1f1 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">7,79 </div></td><td class=\"c x1ee y17bd wc h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">7,85 </div></td><td class=\"c x1ef y17bd w35 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">7,66 </div></td></tr></table>(*) Per le control<span class=\"_ _17\"></span>lat<span class=\"_ _6\"></span>e turche,<span class=\"_ _0\"></span> si riman<span class=\"_ _0\"></span>da al paragrafo \"Tur<span class=\"_ _17\"></span>chia <span class=\"_ _6\"></span><span class=\"ffd\">\u2013</span> <span class=\"ffd\">economia iperinf<span class=\"_ _17\"></span>lazionata: impatti per l\u2019<span class=\"_ _0\"></span>applicazione dello <span class=\"_ _17\"></span>I<span class=\"_ _6\"></span>AS </span>29\". Aggregazioni di<span class=\"_ _0\"></span> impresa Le <span class=\"_ _7\"> </span>aggregazioni <span class=\"_ _7\"> </span><span class=\"ff7\">aziendali <span class=\"_ _7\"> </span>sono <span class=\"_ _7\"> </span>rilevate <span class=\"_ _7\"> </span>secondo<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>il <span class=\"_ _7\"> </span>metodo <span class=\"_ _7\"> </span>dell\u2019acquisizione </span>(\u201c<span class=\"ff1 ls0\">acquisition <span class=\"_ _0\"></span>method<span class=\"ff7\">\u201d). Second<span class=\"_ _0\"></span>o tale metodo:<span class=\"ff1\"> <span class=\"_ _7c\"> </span>  </span></span></span>\u2022<span class=\"ff1\"> <span class=\"_ _47\"> </span><span class=\"ff7 fc0\">il  corrispettivo  tra<span class=\"_ _0\"></span>sferito  in  un\u2019aggregazi<span class=\"_ _17\"></span>one  aziendale  \u00e8  valutato<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>al  fair  value, </span></span>calcolato <span class=\"_ _19\"> </span>come <span class=\"_ _19\"> </span>la <span class=\"_ _1f\"> </span>somma <span class=\"_ _19\"> </span>dei <span class=\"_ _19\"> </span>f<span class=\"_ _6\"></span>air <span class=\"_ _19\"> </span>value <span class=\"_ _19\"> </span>delle <span class=\"_ _19\"> </span>attivit\u00e0 <span class=\"_ _19\"> </span>trasferite <span class=\"_ _19\"> </span>e <span class=\"_ _1f\"> </span>delle <span class=\"_ _19\"> </span>passivit\u00e0 assunte dal Gruppo alla data di <span class=\"_ _6\"></span>acquisizione e degl<span class=\"_ _17\"></span>i <span class=\"_ _6\"></span>strumenti di capitale emessi in cambi<span class=\"ff7\">o <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>controllo <span class=\"_ _17\"></span>dell\u2019impresa <span class=\"_ _16\"></span>acquisita.<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>Gli <span class=\"_ _17\"></span>oneri <span class=\"_ _16\"></span>accessori <span class=\"_ _16\"></span>alla <span class=\"_ _16\"></span>tr<span class=\"_ _6\"></span>ansazi<span class=\"_ _0\"></span>one <span class=\"_ _16\"></span>sono </span>rilevati nel con<span class=\"_ _0\"></span>to economi<span class=\"_ _0\"></span>co nel momento in cui <span class=\"_ _17\"></span>sono sostenuti; \u2022<span class=\"ff1\"> <span class=\"_ _47\"> </span><span class=\"fc0\">alla <span class=\"_ _17\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _17\"></span>acquisizione, <span class=\"_ _16\"></span>le attivit\u00e0<span class=\"_ _17\"></span> identifica<span class=\"_ _0\"></span>bili <span class=\"_ _17\"></span>acquisite <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>passivit\u00e0 a<span class=\"_ _17\"></span>ssunte <span class=\"_ _0\"></span>sono<span class=\"_ _0\"></span> </span></span>rilevate al <span class=\"_ _17\"></span>fair value al<span class=\"_ _17\"></span>la data di a<span class=\"_ _17\"></span>cquisizione; cos<span class=\"_ _0\"></span>tituiscono un<span class=\"_ _0\"></span>\u2019eccezione <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>imposte<span class=\"_ _0\"></span> differite a<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>tive <span class=\"_ _0\"></span>e passi<span class=\"_ _0\"></span>ve, <span class=\"_ _0\"></span>le attivi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0 e<span class=\"_ _0\"></span> passivit\u00e0<span class=\"_ _17\"></span> per <span class=\"_ _0\"></span>benefici ai <span class=\"_ _17\"></span>dipendenti, le <span class=\"_ _17\"></span>passivit\u00e0 o strumenti di capitale relativi a pagamenti basati su <span class=\"_ _6\"></span>azioni dell\u2019i<span class=\"_ _0\"></span>mpresa acquisita o pagamenti <span class=\"_ _19\"> </span>basati <span class=\"_ _1f\"> </span>su <span class=\"_ _1f\"> </span>azioni <span class=\"_ _1f\"> </span>relativi <span class=\"_ _1f\"> </span>al <span class=\"_ _1f\"> </span>gruppo<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>emessi <span class=\"_ _1f\"> </span>in <span class=\"_ _19\"> </span>sostituzione <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>contratti<span class=\"_ _0\"></span> dell\u2019i<span class=\"_ _0\"></span>mpresa <span class=\"_ _6\"></span>acquisita, e <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>attivit\u00e0 (o <span class=\"_ _6\"></span>gruppi di <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>e passivit<span class=\"_ _6\"></span><span class=\"ff1\">\u00e0) <span class=\"_ _6\"></span>possedu<span class=\"_ _0\"></span>te <span class=\"_ _6\"></span>per la </span>vendita, che sono<span class=\"_ _0\"></span> invece valutate<span class=\"_ _0\"></span> secondo il loro <span class=\"_ _17\"></span>principio di riferimento<span class=\"_ _82\"> </span>;<span class=\"_ _82\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _47\"> </span><span class=\"ff7 fc0\">l\u2019avviamento <span class=\"_ _4\"> </span>\u00e8 <span class=\"_ _4\"> </span>determinato<span class=\"_ _17\"></span> <span class=\"_ _5\"> </span>come <span class=\"_ _4\"> </span>l\u2019eccedenza <span class=\"_ _4\"> </span>tra <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>somma <span class=\"_ _4\"> </span>de<span class=\"_ _6\"></span><span class=\"ff1\">l <span class=\"_ _4\"> </span>corrispettivo </span></span></span>trasferito <span class=\"ff7\">nell\u2019aggregazio<span class=\"_ _0\"></span>ne <span class=\"_ _6\"></span>aziendale,<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>del valore del <span class=\"_ _6\"></span>patrimonio netto di <span class=\"_ _6\"></span>pertinenz<span class=\"_ _0\"></span>a </span>di <span class=\"_ _2b\"> </span>interessenze <span class=\"_ _48\"> </span>di <span class=\"_ _2b\"> </span>terzi <span class=\"_ _2b\"> </span>e <span class=\"_ _48\"> </span>del <span class=\"_ _2b\"> </span>fair <span class=\"_ _2b\"> </span>value <span class=\"_ _2b\"> </span>dell\u2019eventual<span class=\"_ _17\"></span>e <span class=\"_ _3c\"> </span>parteci<span class=\"_ _17\"></span>pazione precedentemente<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>detenuta <span class=\"_ _6\"></span>nell\u2019impresa <span class=\"_ _6\"></span>acquisita rispetto <span class=\"_ _14\"></span>al <span class=\"_ _6\"></span>fair <span class=\"_ _6\"></span>value <span class=\"_ _14\"></span>dell<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>attivit\u00e0 nette <span class=\"_ _17\"></span>acquisite <span class=\"_ _16\"></span>e passivi<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _17\"></span>assunte al<span class=\"_ _17\"></span>la <span class=\"_ _0\"></span>data <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>acquisizione. <span class=\"_ _16\"></span>Se <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>valore <span class=\"_ _17\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0<span class=\"_ _17\"></span> nette <span class=\"_ _14\"></span>acquisite <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>pas<span class=\"_ _0\"></span>sivit\u00e0 <span class=\"_ _14\"></span>assunte <span class=\"_ _14\"></span>alla <span class=\"_ _14\"></span>data <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>acquisizi<span class=\"_ _17\"></span>one <span class=\"_ _15\"></span>eccede <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>somma <span class=\"_ _15\"></span>del corrispettivo trasferito, del valore del patrimonio netto <span class=\"_ _6\"></span>di pertinenza di interessenze<span class=\"_ _0\"></span> di <span class=\"_ _19\"> </span>terzi <span class=\"_ _12\"></span>e <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>fa<span class=\"ff7\">ir <span class=\"_ _19\"> </span>value <span class=\"_ _12\"> </span>dell\u2019eventual<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>partecipazione <span class=\"_ _12\"> </span>precedentemente <span class=\"_ _12\"> </span>detenuta </span>nell\u2019i<span class=\"_ _0\"></span>mpresa <span class=\"_ _a\"> </span>acquisita, <span class=\"_ _13\"> </span>tale <span class=\"_ _a\"> </span>eccedenza <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _13\"> </span>r<span class=\"_ _6\"></span>ilevata <span class=\"_ _a\"> </span>im<span class=\"_ _0\"></span>mediatamente <span class=\"_ _13\"> </span>nel <span class=\"_ _a\"> </span>conto<span class=\"_ _0\"></span> economico come<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>provento de<span class=\"_ _0\"></span>rivante dalla tran<span class=\"_ _17\"></span>sazione conclusa; \u2022<span class=\"ff1\"> <span class=\"_ _47\"> </span><span class=\"fc0\">eventuali corrispettivi <span class=\"_ _6\"></span>sottoposti<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>a <span class=\"_ _6\"></span>condizione previsti dal <span class=\"_ _6\"></span>contratto <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>aggregazion<span class=\"_ _0\"></span>e </span></span>aziendale <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>valutati <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>air <span class=\"_ _17\"></span>value <span class=\"_ _17\"></span>alla <span class=\"_ _17\"></span>data di<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>acquisizion<span class=\"_ _17\"></span>e ed <span class=\"_ _17\"></span>inclusi <span class=\"_ _17\"></span>nel <span class=\"_ _0\"></span>valore <span class=\"_ _17\"></span>del corrispettivo <span class=\"_ _1c\"> </span>trasferito <span class=\"_ _4\"> </span><span class=\"ff7\">nell\u2019<span class=\"_ _17\"></span>aggregazione <span class=\"_ _4\"> </span>aziendale <span class=\"_ _4\"> </span>ai <span class=\"_ _1c\"> </span>f<span class=\"_ _6\"></span>ini <span class=\"_ _1c\"> </span>della <span class=\"_ _4\"> </span>determinazione </span>dell\u2019avvi<span class=\"_ _0\"></span>amento.<span class=\"ff1\"> </span>Nel <span class=\"_ _1b\"> </span>caso <span class=\"_ _1b\"> </span>di <span class=\"_ _24\"> </span>aggrega<span class=\"_ _0\"></span>zioni <span class=\"_ _1b\"> </span>aziendali <span class=\"_ _1b\"> </span>avvenute <span class=\"_ _1b\"> </span>per <span class=\"_ _1b\"> </span>fasi, <span class=\"_ _24\"> </span>la<span class=\"_ _17\"></span> <span class=\"_ _24\"> </span>partecipazione precedentemente<span class=\"_ _0\"></span>  detenuta  nel<span class=\"_ _0\"></span>l\u2019impresa  acquisi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a  \u00e8  rivalutata<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>al  fair  v<span class=\"_ _17\"></span>alue  alla  data  di acquisizione <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>controllo <span class=\"_ _6\"></span>e <span class=\"_ _14\"></span>l\u2019eventuale <span class=\"_ _6\"></span>utile <span class=\"_ _6\"></span>o <span class=\"_ _14\"></span>perdita <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>ne <span class=\"_ _14\"></span>consegue <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>rilevata <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>conto ec<span class=\"ls0\">onomico.  </span>Se i <span class=\"_ _6\"></span>valori <span class=\"_ _6\"></span>iniziali<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>di un\u2019aggregazione aziendale <span class=\"_ _6\"></span>sono incompleti alla <span class=\"_ _6\"></span>data di chiusura del bilancio in <span class=\"_ _6\"></span>cui l\u2019aggregazione aziendale <span class=\"_ _6\"></span>\u00e8 avvenuta, il <span class=\"_ _6\"></span>gruppo riporta nel proprio <span class=\"_ _6\"></span>bilancio<span class=\"_ _17\"></span> consolidato i valori p<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ovvisori degl<span class=\"_ _17\"></span>i elementi per cui non pu\u00f2 e<span class=\"_ _17\"></span>ssere conclusa la rilevazione.<span class=\"_ _0\"></span>  Tali valori provvisori sono rettificati nel periodo di misurazione per tenere conto delle nuove <span class=\"_ _6\"></span>informazioni <span class=\"_ _6\"></span>ottenute su <span class=\"_ _14\"></span>fatti <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>circostanze <span class=\"_ _6\"></span>esistenti <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>acquisizione <span class=\"_ _6\"></span>che, <span class=\"_ _6\"></span>se note, avrebbero a<span class=\"_ _0\"></span>vuto effetti sul<span class=\"_ _17\"></span> valore delle attivit\u00e0 e passivit\u00e0<span class=\"_ _17\"></span> r<span class=\"_ _6\"></span>iconosciute a <span class=\"_ _0\"></span>tale data. Nell\u2019ambi<span class=\"_ _0\"></span>to <span class=\"_ _19\"> </span>del <span class=\"_ _12\"> </span>passaggio <span class=\"_ _12\"> </span>agli <span class=\"_ _12\"> </span>I<span class=\"_ _6\"></span>FRS, <span class=\"_ _12\"> </span>il <span class=\"_ _19\"> </span>Gruppo <span class=\"_ _12\"> </span>ha <span class=\"_ _19\"> </span>deciso <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>rideterminare <span class=\"_ _12\"> </span>solo <span class=\"_ _19\"> </span>le aggregazioni <span class=\"_ _15\"></span>aziendali <span class=\"_ _15\"></span>avvenute <span class=\"_ _15\"></span>successivamen<span class=\"_ _0\"></span>te <span class=\"_ _15\"></span>al <span class=\"_ _3\"></span>1\u00b0 <span class=\"_ _3\"></span>gennaio <span class=\"_ _15\"></span>2004. <span class=\"_ _15\"></span>Per <span class=\"_ _3\"></span>le <span class=\"_ _15\"></span>acquisizioni avvenute <span class=\"_ _15\"></span>prima <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tale <span class=\"_ _12\"></span>data,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l\u2019avviamento <span class=\"_ _15\"></span>corrisponde <span class=\"_ _3\"></span>all\u2019importo <span class=\"_ _3\"></span>contabilizzato <span class=\"_ _15\"></span>secondo <span class=\"_ _3\"></span>i precedenti principi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>contabil<span class=\"_ _17\"></span>i (<span class=\"_ _6\"></span>Principi C<span class=\"_ _0\"></span>ontabili Italiani). Utile (Perdi<span class=\"_ _0\"></span>ta) per azione Base L\u2019utile (perdita)<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>base per<span class=\"_ _17\"></span> azione \u00e8 calcolato divide<span class=\"_ _17\"></span>ndo il Risultato economi<span class=\"_ _0\"></span>co del Grupp<span class=\"_ _17\"></span>o per la <span class=\"_ _14\"></span>m<span class=\"_ _6\"></span>edia <span class=\"_ _14\"></span>ponderata <span class=\"_ _15\"></span>dell<span class=\"_ _17\"></span>e <span class=\"_ _15\"></span><span class=\"ff7\">azioni <span class=\"_ _15\"></span>ordinarie <span class=\"_ _14\"></span>in <span class=\"_ _15\"></span>circ<span class=\"_ _17\"></span>olazione <span class=\"_ _15\"></span>durante <span class=\"_ _14\"></span>l\u2019esercizio, <span class=\"_ _14\"></span>escludendo <span class=\"_ _15\"></span>le<span class=\"_ _82\"> </span></span>a<span class=\"_ _82\"> </span>zioni proprie. Diluito L\u2019utile <span class=\"_ _16\"></span>diluito <span class=\"_ _17\"></span>per azi<span class=\"_ _0\"></span>one <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>calcolato <span class=\"_ _17\"></span>dividendo <span class=\"_ _16\"></span>il <span class=\"_ _17\"></span>Risultato <span class=\"_ _17\"></span>economico <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>Gruppo <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>media ponderata <span class=\"_ _19\"> </span>delle <span class=\"_ _1f\"> </span>azioni <span class=\"_ _19\"> </span>ordinarie <span class=\"_ _1f\"> </span>in <span class=\"_ _19\"> </span>circolazione <span class=\"_ _1f\"> </span>durante <span class=\"_ _1f\"> </span>l\u2019esercizio, <span class=\"_ _19\"> </span>escl<span class=\"_ _0\"></span>udendo <span class=\"_ _19\"> </span>le <span class=\"_ _1f\"> </span>azioni proprie. <span class=\"_ _12\"> </span>Ai <span class=\"_ _12\"> </span>f<span class=\"_ _6\"></span>ini <span class=\"_ _12\"> </span>del <span class=\"_ _12\"> </span>calcolo <span class=\"_ _12\"> </span>dell\u2019utile <span class=\"_ _12\"> </span>diluito <span class=\"_ _19\"> </span>per <span class=\"_ _12\"> </span>azione, <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>m<span class=\"_ _6\"></span>edia<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span><span class=\"ff1\">ponderata <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>azioni <span class=\"_ _19\"> </span>in </span>circolazione <span class=\"_ _17\"></span>\u00e8 mo<span class=\"_ _17\"></span>dificata <span class=\"_ _17\"></span>assumendo la<span class=\"_ _17\"></span> conversione <span class=\"_ _17\"></span>di <span class=\"_ _0\"></span>tutte <span class=\"_ _17\"></span>le potenzi<span class=\"_ _0\"></span>ali <span class=\"_ _17\"></span>azioni <span class=\"_ _17\"></span>aventi ef<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>etto diluitivo. <span class=\"_ _12\"></span>Il <span class=\"_ _19\"></span>Risul<span class=\"_ _0\"></span>tato <span class=\"_ _12\"></span>per <span class=\"_ _19\"> </span>azione <span class=\"_ _12\"></span>diluito <span class=\"_ _12\"></span>non <span class=\"_ _19\"></span>vien<span class=\"_ _17\"></span>e <span class=\"_ _19\"> </span>calcolato <span class=\"_ _12\"></span>nel <span class=\"_ _12\"></span>caso <span class=\"_ _19\"> </span>di <span class=\"_ _12\"></span>perdite, <span class=\"_ _12\"></span>in <span class=\"_ _19\"></span>quanto<span class=\"_ _17\"></span> qualunque effetto<span class=\"_ _0\"></span> diluitivo dete<span class=\"_ _0\"></span>rminerebbe un mig<span class=\"_ _0\"></span>lioramento del Ri<span class=\"_ _17\"></span>sultato per azione. Uso di stime La  predisposizi<span class=\"_ _0\"></span>one  dei <span class=\"_ _8\"> </span>bilanci<span class=\"_ _0\"></span>  consolidati <span class=\"_ _8\"> </span>richiede  da  pa<span class=\"_ _0\"></span>rte  degli  A<span class=\"_ _17\"></span>mministratori l\u2019appli<span class=\"_ _0\"></span>cazione <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>principi <span class=\"_ _12\"> </span>e <span class=\"_ _12\"> </span>m<span class=\"_ _6\"></span>etodolog<span class=\"_ _0\"></span>ie <span class=\"_ _12\"> </span>contabili <span class=\"_ _12\"></span>che, <span class=\"_ _12\"> </span>in <span class=\"_ _12\"></span>talune<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>circostanze, <span class=\"_ _12\"> </span>si <span class=\"_ _12\"> </span>basano <span class=\"_ _12\"> </span>su difficili <span class=\"_ _12\"> </span>e <span class=\"_ _19\"> </span>soggettive <span class=\"_ _19\"> </span>valutazioni <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>stime <span class=\"_ _19\"> </span>basate <span class=\"_ _12\"> </span>sull\u2019esp<span class=\"_ _0\"></span>erienza <span class=\"_ _19\"> </span>storica <span class=\"_ _19\"> </span>ed <span class=\"_ _19\"> </span>assun<span class=\"ff1\">zioni <span class=\"_ _19\"></span>che </span>vengono <span class=\"_ _1f\"> </span>di <span class=\"_ _21\"> </span>volta <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>volta <span class=\"_ _21\"> </span>considerate <span class=\"_ _1f\"> </span>ragionevol<span class=\"_ _0\"></span>i <span class=\"_ _1f\"> </span>e <span class=\"_ _21\"> </span>realistiche <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>funzione <span class=\"_ _21\"> </span>delle <span class=\"_ _1f\"> </span>relative circostanze. <span class=\"_ _19\"> </span>L\u2019applicazi<span class=\"_ _0\"></span>one <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>tali <span class=\"_ _1f\"> </span>stime <span class=\"_ _19\"> </span>ed <span class=\"_ _19\"> </span>assunzioni <span class=\"_ _19\"> </span>influenza <span class=\"_ _19\"> </span>gli <span class=\"_ _19\"> </span>importi <span class=\"_ _19\"> </span>riportati <span class=\"_ _19\"> </span>negli schemi <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>Bilancio, <span class=\"_ _19\"> </span>quali <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>Situazione <span class=\"_ _19\"> </span>patrimoniale-finanziaria, <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>Conto <span class=\"_ _19\"> </span>economico <span class=\"_ _19\"> </span>ed <span class=\"_ _19\"> </span>il Rendiconto fina<span class=\"_ _0\"></span>nziario, <span class=\"_ _0\"></span>nonch\u00e9 <span class=\"_ _0\"></span>l\u2019informativa <span class=\"_ _17\"></span>fornita. I <span class=\"_ _17\"></span>risultati <span class=\"ff1\">finali del<span class=\"_ _17\"></span>le poste di<span class=\"_ _17\"></span> Bilancio per<span class=\"_ _0\"></span> </span>le <span class=\"_ _12\"></span>quali <span class=\"_ _19\"> </span>sono <span class=\"_ _12\"></span>state <span class=\"_ _19\"> </span>utili<span class=\"_ _0\"></span>zzate <span class=\"_ _19\"></span>le <span class=\"_ _12\"></span>suddette <span class=\"_ _12\"></span>stime <span class=\"_ _12\"></span>ed <span class=\"_ _19\"> </span>assunzioni, <span class=\"_ _12\"></span>possono <span class=\"_ _12\"></span>differire <span class=\"_ _12\"></span>da <span class=\"_ _19\"> </span>quelli<span class=\"_ _0\"></span> riportati <span class=\"_ _17\"></span>nei bilanci<span class=\"_ _17\"></span> a cau<span class=\"_ _17\"></span>sa dell\u2019ince<span class=\"_ _0\"></span>rtezza che<span class=\"_ _17\"></span> caratterizza <span class=\"_ _17\"></span>le assun<span class=\"_ _0\"></span>zioni <span class=\"_ _17\"></span>e le <span class=\"_ _17\"></span>condizioni <span class=\"_ _17\"></span>sull<span class=\"_ _6\"></span><span class=\"ff1\">e </span>quali si basano le s<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ime.   I <span class=\"_ _21\"> </span>principi <span class=\"_ _21\"> </span>contabili <span class=\"_ _1f\"> </span>e <span class=\"_ _21\"> </span>le <span class=\"_ _21\"> </span>voci <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>bilancio <span class=\"_ _21\"> </span>che <span class=\"_ _21\"> </span>richiedono <span class=\"_ _1f\"> </span>pi\u00f9 <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>altri <span class=\"_ _21\"> </span>una <span class=\"_ _8\"> </span>maggiore<span class=\"_ _17\"></span> soggettivit\u00e0 <span class=\"_ _21\"> </span>da <span class=\"_ _21\"> </span>parte <span class=\"_ _8\"> </span>degl<span class=\"_ _0\"></span>i <span class=\"_ _21\"> </span>amministratori <span class=\"_ _21\"> </span>nell\u2019elaborazione <span class=\"_ _21\"> </span>delle <span class=\"_ _21\"> </span>stime <span class=\"_ _21\"> </span>e <span class=\"_ _21\"> </span>per  i <span class=\"_ _1f\"> </span>quali <span class=\"_ _8\"> </span>un cambiamento <span class=\"_ _6\"></span>nelle <span class=\"_ _6\"></span>condizioni <span class=\"_ _6\"></span>sottostanti <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>assunzioni<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>utilizzate <span class=\"_ _14\"></span>potrebbe<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>avere <span class=\"_ _14\"></span>un <span class=\"_ _14\"></span>impatt<span class=\"_ _0\"></span>o significativo sul bil<span class=\"_ _17\"></span>ancio consolidato del Gruppo<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>sono i seguen<span class=\"_ _17\"></span>ti: \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ff6 fc0\">Att<span class=\"_ _6\"></span>ivit\u00e0 <span class=\"_ _19\"> </span>imma<span class=\"_ _17\"></span>teriali <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>vita <span class=\"_ _19\"> </span>utile <span class=\"_ _19\"> </span>indefinita <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>avvia<span class=\"_ _17\"></span>ment<span class=\"_ _6\"></span>o<span class=\"lsd\">: <span class=\"_ _12\"></span></span><span class=\"ff7\">l\u2019avviamento <span class=\"_ _19\"> </span><span class=\"ff1\">e <span class=\"_ _19\"> </span>le <span class=\"_ _12\"></span>altre <span class=\"_ _19\"> </span>attivit\u00e0 </span></span></span></span>immateriali a<span class=\"_ _17\"></span> vita utile inde<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>inita sono annual<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ente<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>oggetto di<span class=\"_ _0\"></span> verifica<span class=\"_ _0\"></span> al fine di<span class=\"_ _17\"></span> accertare l\u2019esistenza <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>eventuali <span class=\"_ _6\"></span>riduzioni <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>valore <span class=\"_ _14\"></span>da <span class=\"_ _6\"></span>rilevare <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>conto <span class=\"_ _6\"></span>economico. <span class=\"_ _6\"></span>In <span class=\"_ _14\"></span>particolare,<span class=\"_ _17\"></span> la <span class=\"_ _6\"></span>verifica <span class=\"_ _14\"></span>in <span class=\"_ _6\"></span>oggetto <span class=\"_ _6\"></span>comporta <span class=\"_ _6\"></span>la <span class=\"_ _14\"></span>determinazi<span class=\"_ _17\"></span>one <span class=\"_ _14\"></span>del <span class=\"_ _6\"></span>valore <span class=\"_ _14\"></span>recuperabile <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>CGU <span class=\"_ _14\"></span>cui sono <span class=\"_ _6\"></span>allocati <span class=\"_ _6\"></span><span class=\"ff7\">l\u2019avviamento</span> <span class=\"_ _6\"></span>e <span class=\"_ _14\"></span>le <span class=\"_ _14\"></span>altre <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>immateriali <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>vita <span class=\"_ _14\"></span>utile <span class=\"_ _14\"></span>indefinit<span class=\"_ _0\"></span>a <span class=\"_ _14\"></span>mediante <span class=\"_ _14\"></span>la stima del relativo valore recuperabi<span class=\"_ _17\"></span>le, <span class=\"_ _6\"></span>pari al maggiore tra il <span class=\"ff7\">valore d\u2019uso </span>e il fair value al netto <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>dismissi<span class=\"_ _0\"></span>one; <span class=\"_ _15\"></span>qualora <span class=\"_ _15\"></span>tale <span class=\"_ _15\"></span>valo<span class=\"_ _17\"></span>re <span class=\"_ _15\"></span>recuperabile <span class=\"_ _15\"></span>risulti <span class=\"_ _14\"></span>inferiore <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>valore<span class=\"_ _17\"></span> contabile <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>CGU, <span class=\"_ _17\"></span>si <span class=\"_ _0\"></span>deve <span class=\"_ _17\"></span>procedere <span class=\"_ _16\"></span>ad un<span class=\"_ _0\"></span>a <span class=\"_ _17\"></span>svalutazione <span class=\"_ _17\"></span>dell\u2019avviament<span class=\"_ _17\"></span>o alloca<span class=\"_ _0\"></span>to <span class=\"_ _17\"></span>alle stesse <span class=\"_ _12\"></span><span class=\"ff7\">e, <span class=\"_ _3\"></span>per <span class=\"_ _12\"> </span>l\u2019eventuale <span class=\"_ _3\"></span>eccedenza, <span class=\"_ _12\"> </span>delle <span class=\"_ _3\"></span>altre <span class=\"_ _12\"> </span>attivit\u00e0</span>. <span class=\"_ _12\"></span>La <span class=\"_ _12\"></span>determinazi<span class=\"_ _17\"></span>one <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>valore<span class=\"_ _82\"> </span>recuperabile <span class=\"_ _12\"> </span>delle <span class=\"_ _12\"> </span>CGU <span class=\"_ _3\"></span>comporta <span class=\"_ _12\"> </span>l\u2019assunzione <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>stime <span class=\"_ _12\"> </span>che <span class=\"_ _12\"> </span>dipendono <span class=\"_ _3\"></span>da <span class=\"_ _19\"> </span>fattori <span class=\"_ _12\"></span>che<span class=\"_ _17\"></span> possono <span class=\"_ _16\"></span>cambiare <span class=\"_ _6d\"></span>nel <span class=\"_ _16\"></span>tempo, <span class=\"_ _16\"></span>con <span class=\"_ _6d\"></span>potenziali <span class=\"_ _16\"></span>conseguenti <span class=\"_ _6d\"></span>effetti <span class=\"_ _16\"></span>anche <span class=\"_ _6d\"></span>significativi <span class=\"_ _16\"></span>rispetto alle valutazioni<span class=\"_ _0\"></span> effettuate dagli<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>Amministrat<span class=\"_ _0\"></span>ori.<span class=\"ff6\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ff6 fc0\">Svalutazione <span class=\"_ _14\"></span>delle <span class=\"_ _15\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _15\"></span>immobi<span class=\"_ _17\"></span>lizzate: <span class=\"_ _15\"></span><span class=\"ff1\">in <span class=\"_ _14\"></span>accordo <span class=\"_ _14\"></span>con <span class=\"_ _15\"></span>i <span class=\"_ _14\"></span>principi <span class=\"_ _15\"></span>co<span class=\"_ _0\"></span>ntabili <span class=\"_ _14\"></span>applicati <span class=\"_ _15\"></span>da<span class=\"_ _17\"></span>l </span></span></span>Gruppo, le <span class=\"_ _6\"></span>attivit\u00e0 materiali e <span class=\"_ _6\"></span>immateriali con <span class=\"_ _6\"></span>vita definita <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>oggetto<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>di verifica <span class=\"_ _6\"></span>al f<span class=\"_ _6\"></span>ine<span class=\"_ _0\"></span> di <span class=\"_ _1f\"> </span>accertare <span class=\"_ _19\"> </span>se <span class=\"_ _21\"> </span>si <span class=\"_ _1f\"> </span>sia <span class=\"_ _1f\"> </span>verificata<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>una <span class=\"_ _1f\"> </span>riduzione <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>valore, <span class=\"_ _1f\"> </span>che <span class=\"_ _1f\"> </span>va <span class=\"_ _1f\"> </span>rilevata <span class=\"_ _1f\"> </span>tramite <span class=\"_ _1f\"> </span>una<span class=\"_ _0\"></span> svalutazione, <span class=\"_ _4\"> </span>quando <span class=\"_ _4\"> </span>sussistono <span class=\"_ _4\"> </span>indicatori <span class=\"_ _4\"> </span>che <span class=\"_ _4\"> </span>facciano <span class=\"_ _4\"> </span>prevedere <span class=\"_ _4\"> </span>difficolt\u00e0 <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>il recupero <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>relativo <span class=\"_ _3\"></span>valore <span class=\"_ _12\"> </span>netto <span class=\"_ _15\"></span>contabile <span class=\"_ _3\"></span>tramite <span class=\"_ _3\"></span>l\u2019uso. <span class=\"_ _12\"></span>La <span class=\"_ _3\"></span>verifica<span class=\"_ _17\"></span> <span class=\"_ _12\"> </span>dell\u2019esistenza<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>dei suddetti <span class=\"_ _13\"> </span>indicatori <span class=\"_ _13\"> </span>richiede <span class=\"_ _13\"> </span>da <span class=\"_ _13\"> </span>parte <span class=\"_ _13\"> </span>degli <span class=\"_ _13\"> </span>amm<span class=\"_ _6\"></span>inistrato<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>i <span class=\"_ _13\"> </span>l\u2019e<span class=\"ff1\">sercizio <span class=\"_ _a\"> </span>di <span class=\"_ _13\"> </span>valutazion<span class=\"_ _0\"></span>i </span>soggettive <span class=\"_ _19\"> </span>basate <span class=\"_ _1f\"> </span>sulle <span class=\"_ _19\"> </span>informazioni <span class=\"_ _19\"> </span>disponibili <span class=\"_ _19\"> </span>all\u2019interno <span class=\"_ _1f\"> </span>del <span class=\"_ _19\"> </span>Gr<span class=\"_ _6\"></span>uppo <span class=\"_ _19\"> </span>e <span class=\"_ _1f\"> </span>dal <span class=\"_ _19\"> </span>mercato, nonch\u00e9 <span class=\"_ _12\"> </span>dall\u2019esperienza <span class=\"_ _12\"></span>storica. <span class=\"_ _12\"> </span>Inoltre, <span class=\"_ _12\"> </span>qualora <span class=\"_ _12\"></span>venga <span class=\"_ _12\"> </span>determinato<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>che <span class=\"_ _12\"> </span>possa <span class=\"_ _19\"> </span>essers<span class=\"_ _17\"></span>i generata una<span class=\"_ _0\"></span> potenziale <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>iduzione di<span class=\"_ _17\"></span> valore, il Gru<span class=\"_ _0\"></span>ppo procede alla det<span class=\"_ _17\"></span>erminazione della<span class=\"_ _0\"></span> stessa <span class=\"_ _12\"></span>utilizzando<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>tecniche <span class=\"_ _3\"></span>valutative <span class=\"_ _12\"></span>ritenute <span class=\"_ _12\"></span>id<span class=\"_ _0\"></span>onee. <span class=\"_ _12\"></span>La <span class=\"_ _12\"></span>corretta <span class=\"_ _3\"></span>identificazione <span class=\"_ _3\"></span>degli elementi <span class=\"_ _14\"></span>indicatori <span class=\"_ _14\"></span>dell\u2019esistenza<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>una <span class=\"_ _15\"></span>po<span class=\"_ _0\"></span>tenziale <span class=\"_ _14\"></span>riduzione <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>valo<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>e, <span class=\"_ _14\"></span>nonch\u00e9 <span class=\"_ _14\"></span>le <span class=\"_ _15\"></span>stime<span class=\"_ _17\"></span> per <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>determinazi<span class=\"_ _17\"></span>one <span class=\"_ _14\"></span>delle <span class=\"_ _14\"></span>stesse <span class=\"_ _14\"></span>dipendono <span class=\"_ _6\"></span>da <span class=\"_ _15\"></span>fattori<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>che <span class=\"_ _14\"></span>possono <span class=\"_ _6\"></span>variare <span class=\"_ _14\"></span>nel <span class=\"_ _14\"></span>tempo influenzando le valutazi<span class=\"_ _0\"></span>oni e stime e<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>fettuate <span class=\"_ _0\"></span>dagli Ammini<span class=\"_ _17\"></span>st<span class=\"_ _6\"></span>ratori.<span class=\"ff6\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ff6 fc0\">Ammortamento <span class=\"_ _13\"> </span>delle <span class=\"_ _13\"> </span>attivit\u00e0 <span class=\"_ _13\"> </span>immobilizzate:<span class=\"ff1\"> <span class=\"_ _a\"> </span><span class=\"ff7\">l\u2019a<span class=\"_ _0\"></span>mmortamento <span class=\"_ _13\"> </span>delle <span class=\"_ _13\"> </span>immobilizzazion<span class=\"_ _0\"></span>i </span></span></span></span>costituisce <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>costo <span class=\"_ _6\"></span>rilevante <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>il <span class=\"_ _14\"></span>Gruppo. I<span class=\"_ _6\"></span>l <span class=\"_ _6\"></span>costo <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>immobili, <span class=\"_ _6\"></span>impianti <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>macchinari <span class=\"_ _6\"></span>\u00e8 ammortizzato<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>a <span class=\"_ _14\"></span>quote <span class=\"_ _6\"></span>costanti <span class=\"_ _14\"></span>lungo <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>vita <span class=\"_ _14\"></span>utile <span class=\"_ _14\"></span>stimata <span class=\"_ _14\"></span>dei <span class=\"_ _14\"></span>relativi <span class=\"_ _14\"></span>cespiti<span class=\"_ _0\"></span>. <span class=\"_ _14\"></span>La <span class=\"_ _15\"></span>vi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a <span class=\"_ _14\"></span>utile economica <span class=\"_ _1f\"> </span>delle <span class=\"_ _1f\"> </span>immobilizzazi<span class=\"_ _17\"></span>on<span class=\"_ _6\"></span>i <span class=\"_ _1f\"> </span>del <span class=\"_ _21\"> </span>Gruppo <span class=\"_ _1f\"> </span>\u00e8 <span class=\"_ _1f\"> </span>determinata <span class=\"_ _1f\"> </span>dagli <span class=\"_ _1f\"> </span>amministratori <span class=\"_ _1f\"> </span>nel momento <span class=\"_ _19\"> </span>in <span class=\"_ _1f\"> </span>cui <span class=\"_ _1f\"> </span>l\u2019immobi<span class=\"_ _17\"></span>lizzazione <span class=\"_ _1f\"> </span>\u00e8 <span class=\"_ _1f\"> </span>stata <span class=\"_ _1f\"> </span>acquistata; <span class=\"_ _19\"> </span>essa <span class=\"_ _1f\"> </span>\u00e8 <span class=\"_ _19\"> </span>basata <span class=\"_ _1f\"> </span>sull\u2019esp<span class=\"_ _0\"></span>erienza storica <span class=\"_ _15\"></span>per <span class=\"_ _14\"></span>analoghe <span class=\"_ _14\"></span>immobilizzazioni, <span class=\"_ _14\"></span>condizioni <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>mercato <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>an<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>icipazioni<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>riguardanti eventi <span class=\"_ _19\"> </span>f<span class=\"_ _6\"></span>uturi <span class=\"_ _19\"> </span>che <span class=\"_ _1f\"> </span>potrebbero <span class=\"_ _19\"> </span>avere <span class=\"_ _1f\"> </span>impatto <span class=\"_ _19\"> </span>sulla <span class=\"_ _1f\"> </span>vita <span class=\"_ _1f\"> </span>utile, <span class=\"_ _19\"> </span>tra <span class=\"_ _1f\"> </span>i <span class=\"_ _1f\"> </span>quali <span class=\"_ _19\"> </span>variazioni <span class=\"_ _1f\"> </span>nella tecnologia. <span class=\"_ _19\"> </span>Pertanto, <span class=\"_ _19\"> </span>l\u2019effettiva <span class=\"_ _19\"> </span>vita <span class=\"_ _19\"> </span>economica <span class=\"_ _19\"> </span>pu\u00f2 <span class=\"_ _1f\"> </span>differire <span class=\"_ _19\"> </span>dalla <span class=\"_ _19\"> </span>vita <span class=\"_ _1f\"> </span>uti<span class=\"_ _17\"></span>le <span class=\"_ _1f\"> </span>stimata. <span class=\"_ _19\"> </span>Il Gruppo <span class=\"_ _4\"> </span>valuta <span class=\"_ _4\"> </span>periodicamente<span class=\"_ _17\"></span> <span class=\"_ _5\"> </span>i <span class=\"_ _4\"> </span>cambiamenti <span class=\"_ _1c\"> </span>tecnologici <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>settore, <span class=\"_ _4\"> </span>gli <span class=\"_ _4\"> </span>oneri <span class=\"_ _4\"> </span>di smantellamento <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>il <span class=\"_ _5\"> </span>va<span class=\"_ _0\"></span>lore <span class=\"_ _5\"> </span>di <span class=\"_ _4\"> </span>recupero <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>aggiornare <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>r<span class=\"_ _6\"></span>esidua <span class=\"_ _4\"> </span>vita <span class=\"_ _4\"> </span>utile. <span class=\"_ _4\"> </span>Tale aggiornamento <span class=\"_ _1a\"> </span>periodico <span class=\"_ _1a\"> </span>potrebbe <span class=\"_ _1a\"> </span>comportare <span class=\"_ _1b\"> </span>una <span class=\"_ _1a\"> </span>variazione <span class=\"_ _1a\"> </span>nel <span class=\"_ _1b\"> </span>periodo<span class=\"_ _0\"></span> <span class=\"_ _1b\"> </span>di<span class=\"_ _17\"></span> ammortamen<span class=\"_ _0\"></span>to <span class=\"_ _16\"></span>e <span class=\"_ _16\"></span>quindi <span class=\"_ _17\"></span>anche <span class=\"_ _16\"></span>della <span class=\"_ _16\"></span>quota <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>ammortamento <span class=\"_ _16\"></span>degli <span class=\"_ _16\"></span>esercizi <span class=\"_ _16\"></span>futuri. <span class=\"_ _16\"></span>Le <span class=\"_ _17\"></span>stime<span class=\"_ _17\"></span> e <span class=\"_ _17\"></span>le assunzi<span class=\"_ _17\"></span>oni sono <span class=\"_ _17\"></span>periodi<span class=\"_ _0\"></span>camente <span class=\"_ _17\"></span>riviste e <span class=\"_ _17\"></span>gli <span class=\"_ _17\"></span>effetti <span class=\"_ _17\"></span>di ci<span class=\"_ _0\"></span>ascuna <span class=\"_ _17\"></span>variazione <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>iscritti a conto econo<span class=\"_ _0\"></span>mico.  \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ff6 fc0\">Imposte<span class=\"ff1\">: <span class=\"_ _21\"> </span>le  i<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>poste <span class=\"_ _21\"> </span>sul <span class=\"_ _21\"> </span>reddito <span class=\"_ _21\"> </span>(correnti <span class=\"_ _21\"> </span>e  di<span class=\"_ _17\"></span>fferite) <span class=\"_ _21\"> </span>sono  de<span class=\"_ _0\"></span>terminate<span class=\"_ _17\"></span>  second<span class=\"_ _0\"></span>o <span class=\"_ _21\"> </span>una </span></span></span>prudente <span class=\"_ _1c\"> </span>interpretazione  delle <span class=\"_ _1c\"> </span>normative <span class=\"_ _1c\"> </span>fiscali <span class=\"_ _1c\"> </span>vigenti. <span class=\"_ _1c\"> </span>Questo <span class=\"_ _1c\"> </span>processo <span class=\"_ _1c\"> </span>comport<span class=\"_ _0\"></span>a talvolta <span class=\"_ _15\"></span>complesse <span class=\"_ _14\"></span>stime <span class=\"_ _15\"></span>nella <span class=\"_ _14\"></span>determinazione <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>reddito <span class=\"_ _15\"></span>imponibi<span class=\"_ _0\"></span>le <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>dell<span class=\"_ _0\"></span>e <span class=\"_ _15\"></span>differenze<span class=\"_ _82\"> </span>temporanee <span class=\"_ _4\"> </span>deducibili <span class=\"_ _4\"> </span>ed <span class=\"_ _5\"> </span>imponibili <span class=\"_ _4\"> </span>tra <span class=\"_ _5\"> </span>valori <span class=\"_ _4\"> </span>contabili <span class=\"_ _5\"> </span>e <span class=\"_ _4\"> </span>fiscali. <span class=\"_ _5\"> </span>In <span class=\"_ _4\"> </span>part<span class=\"_ _6\"></span>icolare<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> <span class=\"_ _5\"> </span>la valutazione <span class=\"_ _16\"></span>per <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>recuperabilit\u00e0 <span class=\"_ _16\"></span>delle <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _17\"></span>per <span class=\"_ _16\"></span>imposte di<span class=\"_ _17\"></span>fferite, <span class=\"_ _17\"></span>rilevate <span class=\"_ _17\"></span>in <span class=\"_ _16\"></span>relazione <span class=\"_ _17\"></span>sia alle <span class=\"_ _19\"> </span>perdite <span class=\"_ _19\"> </span>fiscali <span class=\"_ _19\"> </span>utilizzabil<span class=\"_ _0\"></span>i <span class=\"_ _19\"> </span>negli <span class=\"_ _19\"> </span>esercizi <span class=\"_ _19\"> </span>successivi, <span class=\"_ _19\"> </span>sia <span class=\"_ _19\"> </span>alle <span class=\"_ _19\"> </span>differenze <span class=\"_ _19\"></span>temporanee<span class=\"_ _17\"></span> deducibili<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> tiene conto de<span class=\"_ _0\"></span>lla stima dei redditi i<span class=\"_ _17\"></span>mponibili futuri attesi. \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ff6 fc0\">Riduzione <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>valore <span class=\"_ _1f\"> </span>delle <span class=\"_ _19\"> </span>attivit\u00e0 <span class=\"_ _19\"> </span>finanziarie<span class=\"ff1\">: <span class=\"_ _1f\"> </span>Sotto <span class=\"_ _19\"> </span>il <span class=\"_ _1f\"> </span>modello <span class=\"_ _19\"> </span>previsto <span class=\"_ _19\"> </span><span class=\"ff7\">dall\u2019IFRS <span class=\"_ _19\"> </span>9, <span class=\"_ _1f\"> </span>la </span></span></span></span>perdita attesa viene definita come la somma <span class=\"_ _6\"></span>dell<span class=\"_ _0\"></span>e perdite <span class=\"_ _6\"></span>attese derivan<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i dagli eventi di default <span class=\"_ _4\"> </span>che <span class=\"_ _5\"> </span>possono <span class=\"_ _1c\"> </span>colpire <span class=\"_ _4\"> </span>lo <span class=\"_ _5\"> </span>strumento <span class=\"_ _4\"> </span>finanziario <span class=\"_ _4\"> </span>su <span class=\"_ _5\"> </span>un <span class=\"_ _4\"> </span>determi<span class=\"_ _17\"></span>nat<span class=\"_ _6\"></span>o <span class=\"_ _4\"> </span>orizzonte temporale; <span class=\"_ _12\"></span>ci\u00f2 <span class=\"_ _12\"></span>si <span class=\"_ _12\"></span>concretizza <span class=\"_ _12\"></span>nella <span class=\"_ _12\"></span>rilevazione <span class=\"_ _3\"></span>della <span class=\"_ _12\"></span>perdita <span class=\"_ _12\"></span>attesa<span class=\"_ _6\"></span> <span class=\"_ _12\"></span>sia <span class=\"_ _12\"></span>utilizzando <span class=\"_ _12\"></span>dati passati <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>presenti, <span class=\"_ _6\"></span>nonch\u00e9 <span class=\"_ _6\"></span>informazioni <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>merito <span class=\"_ _6\"></span>a <span class=\"_ _14\"></span>circostanze<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>future <span class=\"_ _6\"></span>(forward <span class=\"_ _6\"></span>looking). Tale modello \u00e8 s<span class=\"_ _0\"></span>tato appli<span class=\"_ _17\"></span>cato <span class=\"_ _6\"></span>alle attivit\u00e0 finanzi<span class=\"_ _17\"></span>arie iscritte al costo a<span class=\"_ _17\"></span>mm<span class=\"_ _6\"></span>ortizza<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o. \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ff6 fc0\">Benefici <span class=\"_ _1c\"> </span>ai <span class=\"_ _4\"> </span>dipenden<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i<span class=\"ff1\">:  gli <span class=\"_ _4\"> </span>accantonamenti<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span>connessi <span class=\"_ _1c\"> </span>ai <span class=\"_ _1c\"> </span>benefici <span class=\"_ _1c\"> </span>ai <span class=\"_ _1c\"> </span>dipendenti <span class=\"_ _1c\"> </span>sono </span></span></span>determinati <span class=\"_ _15\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ipotesi <span class=\"_ _3\"></span>attuariali;<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>variazioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>ipotesi <span class=\"_ _3\"></span>potrebbero <span class=\"_ _15\"></span>avere<span class=\"_ _17\"></span> effetti significa<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ivi su tale <span class=\"_ _17\"></span>voce<span class=\"_ _6\"></span><span class=\"lsd\">. </span> \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ff6 fc0\">Fondo <span class=\"_ _17\"></span>vertenze <span class=\"_ _17\"></span>legali<span class=\"ff1\">: <span class=\"_ _16\"></span>gli <span class=\"_ _16\"></span>accantonamenti <span class=\"_ _16\"></span>relativi <span class=\"_ _16\"></span>a <span class=\"_ _17\"></span>contenziosi <span class=\"_ _16\"></span>sono <span class=\"_ _17\"></span>frutto <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>un <span class=\"_ _17\"></span>processo </span></span></span>che si<span class=\"_ _0\"></span> ba<span class=\"_ _17\"></span>sa sull<span class=\"_ _0\"></span>a val<span class=\"_ _0\"></span>utazione <span class=\"_ _17\"></span>delle probab<span class=\"_ _0\"></span>ilit\u00e0<span class=\"_ _0\"></span> di <span class=\"_ _17\"></span>soccombenza <span class=\"_ _17\"></span>e, laddove<span class=\"_ _17\"></span> rilevante, <span class=\"_ _17\"></span>tiene conto <span class=\"_ _12\"></span>dei <span class=\"_ _3\"></span>pareri <span class=\"_ _12\"></span>degli <span class=\"_ _12\"></span>esperti <span class=\"_ _3\"></span>legali <span class=\"_ _12\"></span>coinvolti. <span class=\"_ _12\"></span>Coerente<span class=\"_ _17\"></span>mente <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>quanto <span class=\"_ _3\"></span>disposto <span class=\"_ _12\"></span>dai principi <span class=\"_ _6\"></span>contabili <span class=\"_ _14\"></span>internazi<span class=\"_ _17\"></span>onali, <span class=\"_ _14\"></span>sono <span class=\"_ _14\"></span>iscritti <span class=\"_ _6\"></span>in <span class=\"_ _14\"></span>bilancio <span class=\"_ _6\"></span>gli <span class=\"_ _14\"></span>accantonamenti<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>relativi <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>quei contenziosi il cui esi<span class=\"_ _0\"></span>to di soccombenza<span class=\"_ _17\"></span> \u00e8 stimato come p<span class=\"_ _0\"></span>robabile.  \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ffd fc0\">Allocazione <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>prezzo <span class=\"_ _0\"></span>pagato <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>l\u2019acquisizione <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>controllo <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>un\u2019entit\u00e0 <span class=\"_ _17\"></span>(Purchase <span class=\"_ _17\"></span>price<span class=\"_ _17\"></span> </span></span>allocation): <span class=\"_ _15\"></span><span class=\"ff7\">nell\u2019ambito <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>aggregazioni <span class=\"_ _3\"></span>aziendali, <span class=\"_ _15\"></span>a <span class=\"_ _3\"></span>fronte <span class=\"_ _3\"></span>del <span class=\"_ _15\"></span>corrispettivo <span class=\"_ _15\"></span>trasferito </span>per <span class=\"_ _15\"></span>l\u2019acquisizi<span class=\"_ _17\"></span>one <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>controllo <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>un\u2019impresa, <span class=\"_ _15\"></span>pa<span class=\"_ _0\"></span>ri <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span><span class=\"ff6\">fair<span class=\"ff1\"> <span class=\"_ _15\"></span></span>value<span class=\"ff1\"> <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _15\"></span>trasferite <span class=\"_ _14\"></span>e </span></span>delle passivit\u00e0 <span class=\"_ _6\"></span>assunte <span class=\"_ _6\"></span>nonch\u00e9 degli <span class=\"_ _6\"></span>strumenti <span class=\"_ _6\"></span>di capitale <span class=\"_ _6\"></span>emessi, <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>attivit\u00e0 identificabili acquisite <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>passivit\u00e0 <span class=\"_ _15\"></span>assunte <span class=\"_ _3\"></span>sono <span class=\"_ _15\"></span>rilevate <span class=\"_ _15\"></span>nel <span class=\"_ _15\"></span>bilancio <span class=\"_ _15\"></span>consolida<span class=\"_ _0\"></span>to <span class=\"_ _15\"></span>ai <span class=\"_ _3\"></span>valori <span class=\"_ _15\"></span>correnti (<span class=\"ff6\">fair <span class=\"_ _12\"></span>value) <span class=\"_ _3\"></span></span>alla <span class=\"_ _12\"></span>data <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span>acquisizione, <span class=\"_ _3\"></span>m<span class=\"_ _6\"></span>edian<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e <span class=\"_ _3\"></span>un <span class=\"_ _12\"></span>processo <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>allocazi<span class=\"_ _17\"></span>one <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>prezzo pagato (<span class=\"ff6\">Purchase price allocation</span>). Durante il periodo di misurazione, la determinazione<span class=\"_ _0\"></span> di tali valori correnti <span class=\"_ _0\"></span>comporta l\u2019assunzione di<span class=\"_ _0\"></span> stime da<span class=\"_ _0\"></span> parte degli ammin<span class=\"_ _17\"></span>istratori circa le informazioni disponibili su <span class=\"_ _6\"></span>tutti <span class=\"_ _6\"></span>i fatti <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>circostanze esistenti alla <span class=\"_ _6\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>acqui<span class=\"_ _0\"></span>sizione che possono avere e<span class=\"_ _0\"></span>ffetti sul val<span class=\"_ _0\"></span>ore delle attivit\u00e0 acqui<span class=\"_ _17\"></span>site e <span class=\"_ _6\"></span>delle pas<span class=\"_ _0\"></span>sivit\u00e0 assunte. \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ff6 fc0\">Stima <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>Fair <span class=\"_ _3\"></span>Value <span class=\"_ _12\"></span>degli <span class=\"_ _3\"></span>investimenti <span class=\"_ _12\"></span>immobili<span class=\"_ _0\"></span>ari:<span class=\"ff1\"> <span class=\"_ _19\"></span>a <span class=\"_ _3\"></span>ciascuna <span class=\"_ _12\"></span>data<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>riferimento <span class=\"_ _12\"></span>del<span class=\"_ _17\"></span> </span></span></span>bilancio, <span class=\"_ _15\"></span>gli <span class=\"_ _3\"></span>investimenti <span class=\"_ _3\"></span>immobiliari <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>valutati <span class=\"_ _15\"></span>al <span class=\"_ _12\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span>. <span class=\"_ _3\"></span>Nel <span class=\"_ _3\"></span>determinarne <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span><span class=\"ff6\">fair </span>value<span class=\"ff7\">, gli <span class=\"_ _17\"></span>amministratori <span class=\"_ _17\"></span>si basano su <span class=\"_ _17\"></span>assunzioni relative <span class=\"_ _0\"></span>in pa<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ticolare <span class=\"_ _17\"></span>all\u2019andamento del<span class=\"_ _0\"></span> </span>mercato <span class=\"_ _17\"></span>immobili<span class=\"_ _0\"></span>are <span class=\"_ _17\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>supportate <span class=\"_ _17\"></span>da pe<span class=\"_ _17\"></span>rizie <span class=\"_ _17\"></span>di e<span class=\"_ _0\"></span>sperti <span class=\"_ _16\"></span>indipendenti<span class=\"ls2\">.<span class=\"_ _82\"> </span></span>Tali <span class=\"_ _4\"> </span>assunzioni <span class=\"_ _1c\"> </span>possono <span class=\"_ _4\"> </span>variare<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>nel <span class=\"_ _4\"> </span>tempo <span class=\"_ _4\"> </span>influenzando <span class=\"_ _1c\"> </span>le <span class=\"_ _4\"> </span>valutazioni <span class=\"_ _1c\"> </span>e <span class=\"_ _4\"> </span>le <span class=\"_ _5\"> </span>s<span class=\"_ _0\"></span>time effettuare dagli a<span class=\"_ _17\"></span>mm<span class=\"_ _6\"></span>inistrato<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>i.<span class=\"_ _82\"> </span>Cambiamenti di principi contabili, errori e cambiamenti di stima I <span class=\"_ _a\"> </span>principi <span class=\"_ _13\"> </span>contabili <span class=\"_ _13\"> </span>adottati <span class=\"_ _a\"> </span>sono <span class=\"_ _13\"> </span>modificati <span class=\"_ _a\"> </span>d<span class=\"_ _17\"></span>a <span class=\"_ _a\"> </span>un <span class=\"_ _a\"> </span>periodo <span class=\"_ _13\"> </span>all\u2019altro <span class=\"_ _13\"> </span>solo <span class=\"_ _a\"> </span>se <span class=\"_ _a\"> </span>il cambiamento <span class=\"_ _7\"> </span>\u00e8 <span class=\"_ _22\"> </span>richiesto <span class=\"_ _7\"> </span>da <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>princi<span class=\"_ _0\"></span>pio <span class=\"_ _7\"> </span>o <span class=\"_ _7\"> </span>se <span class=\"_ _7\"> </span>contribuisce<span class=\"_ _17\"></span> <span class=\"_ _2\"> </span>a <span class=\"_ _7\"> </span>fornire <span class=\"_ _7\"> </span>info<span class=\"_ _0\"></span>rmazioni maggiormente <span class=\"_ _3\"></span>attendibil<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>rilevanti <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>eff<span class=\"_ _6\"></span>etti <span class=\"_ _15\"></span>delle <span class=\"_ _3\"></span>operazioni <span class=\"_ _3\"></span>compiute <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>situazione patrimoniale, sul <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>isultato econo<span class=\"_ _0\"></span>mico o sui<span class=\"_ _0\"></span> flussi finanziari del<span class=\"_ _0\"></span>l\u2019impresa.<span class=\"ff1\"> </span>I <span class=\"_ _2\"> </span>cambiamenti <span class=\"_ _2\"> </span>dei <span class=\"_ _2\"> </span>principi<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>contabili <span class=\"_ _2\"> </span>sono <span class=\"_ _2\"> </span>contabilizzati <span class=\"_ _7\"> </span>r<span class=\"_ _6\"></span>etroa<span class=\"_ _0\"></span>ttivamente <span class=\"_ _7\"> </span>con l\u2019imputazione <span class=\"_ _16\"></span>degli <span class=\"_ _16\"></span>effetti <span class=\"_ _6d\"></span>a <span class=\"_ _17\"></span>patrimonio <span class=\"_ _16\"></span>netto <span class=\"_ _16\"></span>d\u2019apertura <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>il <span class=\"_ _17\"></span>pi\u00f9 <span class=\"_ _16\"></span>remoto <span class=\"_ _16\"></span>dei <span class=\"_ _16\"></span>periodi <span class=\"_ _16\"></span>presentati. Gli <span class=\"_ _6\"></span>importi <span class=\"_ _6\"></span>comparativi <span class=\"_ _14\"></span>indi<span class=\"_ _0\"></span>cati <span class=\"_ _6\"></span>per <span class=\"_ _14\"></span>ciascun <span class=\"_ _6\"></span>periodo <span class=\"_ _6\"></span>precedente <span class=\"_ _6\"></span>vengono <span class=\"_ _14\"></span>parimenti <span class=\"_ _6\"></span>rettificati come se il nuovo<span class=\"_ _0\"></span> principio fosse s<span class=\"_ _0\"></span>tato applicato si<span class=\"_ _17\"></span>n dall\u2019inizio. <span class=\"ff1\"> </span>L\u2019approccio <span class=\"_ _1c\"> </span>prospettico  \u00e8 <span class=\"_ _4\"> </span>effettuato  solo <span class=\"_ _4\"> </span>quando<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>risulta <span class=\"_ _1c\"> </span>impraticabile <span class=\"_ _1c\"> </span>ricostr<span class=\"_ _6\"></span><span class=\"ff1\">uire<span class=\"_ _0\"></span> </span>l\u2019informazione <span class=\"_ _a\"> </span>comparativa <span class=\"_ _a\"> </span>ovvero <span class=\"_ _22\"> </span>qualora <span class=\"_ _a\"> </span>gli <span class=\"_ _22\"> </span>effetti <span class=\"_ _a\"> </span>del <span class=\"_ _22\"> </span>cambiamento <span class=\"_ _a\"> </span>risultino <span class=\"_ _22\"> </span>non significativi. L\u2019applicazi<span class=\"_ _17\"></span>one <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>un <span class=\"_ _12\"> </span>pri<span class=\"_ _6\"></span>ncipio <span class=\"_ _12\"> </span>contabile <span class=\"_ _12\"> </span>nuovo <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>modificato <span class=\"_ _12\"> </span>\u00e8 <span class=\"_ _19\"> </span>contabili<span class=\"_ _0\"></span>zzata <span class=\"_ _19\"> </span>come<span class=\"_ _17\"></span> richiesto <span class=\"_ _1f\"> </span>dal <span class=\"_ _21\"> </span>principio <span class=\"_ _1f\"> </span>stesso. <span class=\"_ _1f\"> </span>Se <span class=\"_ _21\"> </span>il <span class=\"_ _21\"> </span>principio <span class=\"_ _1f\"> </span>non <span class=\"_ _21\"> </span>discipli<span class=\"_ _0\"></span>na <span class=\"_ _21\"> </span>le <span class=\"_ _1f\"> </span>modalit\u00e0 <span class=\"_ _21\"> </span>di <span class=\"_ _1f\"> </span>transizione, <span class=\"_ _21\"> </span>il cambiamento \u00e8 cont<span class=\"_ _17\"></span>abilizzato secondo il metodo <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>etroattivo o, se<span class=\"_ _17\"></span> impraticabile, prospe<span class=\"_ _0\"></span>ttico. Nel caso di errori rilevant<span class=\"_ _0\"></span>i si applica lo stesso t<span class=\"_ _6\"></span>rattamento<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>previsto per<span class=\"_ _0\"></span> i <span class=\"_ _6\"></span>cambiamenti<span class=\"_ _17\"></span> nei <span class=\"_ _2\"> </span>principi <span class=\"_ _2\"> </span>contabili <span class=\"_ _2\"> </span>illustrato <span class=\"_ _7\"> </span>in <span class=\"_ _18\"> </span>precedenza<span class=\"_ _17\"></span>. <span class=\"_ _18\"> </span>Nel <span class=\"_ _2\"> </span>caso <span class=\"_ _2\"> </span>di <span class=\"_ _2\"> </span>errori <span class=\"_ _7\"> </span>non <span class=\"_ _18\"> </span>rilevanti <span class=\"_ _2\"> </span>la contabilizzazi<span class=\"_ _0\"></span>one \u00e8 effettuata a<span class=\"_ _0\"></span> Conto Economico<span class=\"_ _17\"></span> nel periodo in cui l\u2019error<span class=\"_ _17\"></span>e \u00e8 rilevato.<span class=\"ff1\"> </span>I <span class=\"_ _6\"></span>cambiamenti <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>stima sono <span class=\"_ _6\"></span>contabilizzati <span class=\"_ _6\"></span>prospetticamente a <span class=\"_ _6\"></span>Conto <span class=\"_ _6\"></span>Economico <span class=\"_ _6\"></span>nel periodo in <span class=\"_ _17\"></span>cui avviene il <span class=\"_ _17\"></span>cambiamento se influisce <span class=\"_ _17\"></span>solo su quest\u2019ul<span class=\"_ _0\"></span>timo oppure <span class=\"_ _17\"></span>nel periodo in<span class=\"_ _17\"></span> cui \u00e8 avvenuto<span class=\"_ _0\"></span> il cambia<span class=\"_ _17\"></span>mento e nei periodi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>successivi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>se il cambia<span class=\"_ _17\"></span>mento influisce anche su questi ultimi.  Informativa di settore  <span class=\"_ _26\"> </span><span class=\"ff7\">In <span class=\"_ _6\"></span>applicazione <span class=\"_ _6\"></span>dell\u2019IFRS <span class=\"_ _6\"></span>8, <span class=\"_ _14\"></span>relativamente <span class=\"_ _6\"></span>agli <span class=\"_ _14\"></span>schemi <span class=\"_ _6\"></span>relativi <span class=\"_ _6\"></span>all\u2019informativa <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>sett<span class=\"_ _6\"></span>ore </span>di <span class=\"_ _14\"></span>att<span class=\"_ _6\"></span>ivit\u00e0,<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>Gruppo <span class=\"_ _15\"></span>Calt<span class=\"_ _0\"></span>agirone <span class=\"_ _14\"></span>adotta <span class=\"_ _15\"></span>la <span class=\"_ _14\"></span>suddivisione <span class=\"_ _14\"></span>per <span class=\"_ _14\"></span>settore <span class=\"_ _15\"></span>operati<span class=\"_ _17\"></span>vo, <span class=\"_ _15\"></span>definito <span class=\"_ _14\"></span>come una componente<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di un\u2019entit\u00e0:<span class=\"ff1\"> </span>a) <span class=\"_ _14\"></span>che <span class=\"_ _14\"></span>intraprende <span class=\"_ _14\"></span>attivit\u00e0 <span class=\"_ _14\"></span>imprenditoriali<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>generatrici<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>ricavi <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>costi <span class=\"_ _14\"></span>(compresi <span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>ricavi <span class=\"_ _6\"></span>e <span class=\"_ _15\"></span>i<span class=\"_ _17\"></span> costi riguardanti ope<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>azion<span class=\"_ _0\"></span>i con altre componen<span class=\"_ _17\"></span>ti della medesima entit\u00e0)<span class=\"_ _17\"></span>;<span class=\"_ _82\"> </span>b) <span class=\"_ _15\"></span>i <span class=\"_ _15\"></span>cui <span class=\"_ _15\"></span>risulta<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>operativi<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>sono <span class=\"_ _15\"></span>rivisti<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>periodicame<span class=\"_ _0\"></span>nte <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>pi\u00f9 <span class=\"_ _14\"></span>alto <span class=\"_ _15\"></span>livello <span class=\"_ _15\"></span>decisi<span class=\"_ _0\"></span>onale <span class=\"_ _15\"></span>operativo<span class=\"_ _17\"></span> dell'entit\u00e0 <span class=\"_ _6\"></span>ai <span class=\"_ _6\"></span>fini <span class=\"_ _6\"></span>dell'adozione di <span class=\"_ _6\"></span>decisioni <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>m<span class=\"_ _6\"></span>erito alle <span class=\"_ _6\"></span>risorse <span class=\"_ _14\"></span>da <span class=\"_ _6\"></span>allocare <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>settore <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>della valutazione dei risulta<span class=\"_ _17\"></span>ti; e c) per la quale<span class=\"_ _0\"></span> sono disponi<span class=\"_ _0\"></span>bili informazioni di<span class=\"_ _0\"></span> bilancio separa<span class=\"_ _0\"></span>te. L\u2019indivi<span class=\"_ _0\"></span>duazione <span class=\"_ _6\"></span>dei <span class=\"_ _14\"></span>settori <span class=\"_ _15\"></span>operativi <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>G<span class=\"_ _6\"></span>ruppo <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _14\"></span>st<span class=\"_ _6\"></span>ata <span class=\"_ _6\"></span>effettuata <span class=\"_ _14\"></span>con <span class=\"_ _6\"></span>riferimento <span class=\"_ _14\"></span>al sistema <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>rendicontazione <span class=\"_ _6d\"></span>interno <span class=\"_ _17\"></span>adottato <span class=\"_ _16\"></span>periodicamente<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>dalla <span class=\"_ _17\"></span>Capogruppo <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>la <span class=\"_ _17\"></span>struttura direzionale e organizza<span class=\"_ _17\"></span>tiva del Gruppo.  I <span class=\"_ _6\"></span>settori operativi <span class=\"_ _6\"></span>identificati del G<span class=\"_ _6\"></span>ruppo sono <span class=\"_ _6\"></span>i seguenti: <span class=\"_ _6\"></span>a) <span class=\"_ _6\"></span>Cemento, calcestruzzo e inerti, <span class=\"_ _17\"></span>rappresentato <span class=\"_ _16\"></span>dal <span class=\"_ _17\"></span>Gruppo <span class=\"_ _17\"></span>Cementir, <span class=\"_ _17\"></span>b) E<span class=\"_ _0\"></span>ditoria, <span class=\"_ _17\"></span>rappresentato<span class=\"_ _17\"></span> dal <span class=\"_ _16\"></span>Gruppo <span class=\"_ _0\"></span>Caltagi<span class=\"_ _0\"></span>rone Editore, <span class=\"_ _15\"></span>c) <span class=\"_ _3\"></span>Costruzioni, <span class=\"_ _15\"></span>rappresentato <span class=\"_ _15\"></span>dal <span class=\"_ _15\"></span>Gruppo <span class=\"_ _15\"></span>Vianini <span class=\"_ _3\"></span>Lavori, <span class=\"_ _15\"></span>d) <span class=\"_ _3\"></span>Gestione <span class=\"_ _15\"></span>immobiliare, rappresentato <span class=\"_ _21\"> </span>dal <span class=\"_ _21\"> </span>Gruppo <span class=\"_ _8\"> </span>Domus <span class=\"_ _21\"> </span>Italia <span class=\"_ _21\"> </span>ed <span class=\"_ _8\"> </span>e) <span class=\"_ _21\"> </span>Altre <span class=\"_ _8\"> </span>attivit\u00e0, <span class=\"_ _21\"> </span>rappresentato <span class=\"_ _21\"> </span>dalle <span class=\"_ _21\"> </span>societ\u00e0 controllate <span class=\"_ _17\"></span>che svol<span class=\"_ _0\"></span>gono <span class=\"_ _17\"></span>prevalentemente<span class=\"_ _0\"></span> a<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>tivit\u00e0 <span class=\"_ _17\"></span>di na<span class=\"_ _0\"></span>tura <span class=\"_ _17\"></span>finanziaria, <span class=\"_ _17\"></span>in q<span class=\"_ _17\"></span>ualit\u00e0 di <span class=\"_ _17\"></span>holding <span class=\"_ _17\"></span>di partecipazioni, <span class=\"_ _6d\"></span>e <span class=\"_ _16\"></span>delle <span class=\"_ _16\"></span>societ\u00e0 <span class=\"_ _16\"></span>controllate <span class=\"_ _16\"></span>operative <span class=\"_ _16\"></span>nella <span class=\"_ _16\"></span>prestazione <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>servizi <span class=\"_ _6d\"></span>di <span class=\"_ _17\"></span>varia <span class=\"_ _16\"></span>natura. In<span class=\"ls0\">oltre, <span class=\"_ _1c\"> </span>le <span class=\"_ _4\"> </span>attivit\u00e0 <span class=\"_ _4\"> </span>sono <span class=\"_ _1c\"> </span>svolte <span class=\"_ _4\"> </span>nelle <span class=\"_ _1c\"> </span>seguenti <span class=\"_ _4\"> </span>principali <span class=\"_ _4\"> </span>aree <span class=\"_ _1c\"> </span>geografiche: <span class=\"_ _4\"> </span>Italia,<span class=\"_ _17\"></span> </span>Danimarca, <span class=\"_ _3\"></span>Belgio, <span class=\"_ _3\"></span>Usa, <span class=\"_ _12\"></span>Turchia, <span class=\"_ _3\"></span>Egitto, <span class=\"_ _3\"></span>Cina <span class=\"_ _12\"></span>con <span class=\"_ _3\"></span>Malesia <span class=\"_ _12\"></span>e <span class=\"_ _3\"></span>Australia <span class=\"_ _3\"></span>e <span class=\"_ _12\"></span>infine <span class=\"_ _12\"></span>altri <span class=\"_ _3\"></span>paesi esteri. Per maggio<span class=\"_ _17\"></span>ri dettagli si rimanda alla no<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a 33. Valore del Gruppo  <span class=\"_ _26\"> </span> <span class=\"_ _5\"> </span>La <span class=\"_ _21\"> </span>capitalizzazione <span class=\"_ _1f\"> </span>in <span class=\"_ _21\"> </span>Borsa <span class=\"_ _21\"> </span>del <span class=\"_ _1f\"> </span>titolo <span class=\"_ _21\"> </span>Caltagirone <span class=\"_ _1f\"> </span>risulta <span class=\"_ _21\"> </span>attualmente <span class=\"_ _1f\"> </span>inferiore <span class=\"_ _1f\"> </span>al patrimonio <span class=\"_ _15\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>contabile <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>(capitalizzazione <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>Borsa<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>31 <span class=\"_ _15\"></span>dicembre <span class=\"_ _3\"></span><span class=\"ls1\">2024</span> <span class=\"_ _15\"></span>pari a 780,8 milioni di <span class=\"_ _6\"></span>Euro a fronte <span class=\"_ _6\"></span>di un <span class=\"_ _6\"></span>Patrimonio<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>Netto <span class=\"_ _6\"></span>di competenza del Gruppo <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>1.869,7 miliardi <span class=\"_ _3\"></span>di <span class=\"_ _12\"></span>Euro), <span class=\"_ _3\"></span>significativa<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ente <span class=\"_ _3\"></span>distante <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>valutazione <span class=\"_ _3\"></span>basata <span class=\"_ _12\"></span>sui<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>fondamentali <span class=\"_ _3\"></span>del Gruppo espressa dal<span class=\"_ _17\"></span> valore economico o di mercato dei suoi<span class=\"_ _17\"></span> assets.  <span class=\"_ _26\"> </span> <span class=\"_ _5\"> </span>Si <span class=\"_ _12\"></span>ritiene<span class=\"_ _17\"></span> <span class=\"_ _19\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>valore <span class=\"_ _3\"></span>del <span class=\"_ _12\"></span>Gruppo <span class=\"_ _3\"></span>debba <span class=\"_ _12\"></span>essere<span class=\"_ _17\"></span> <span class=\"_ _19\"></span>deter<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>inato <span class=\"_ _3\"></span>avendo r<span class=\"_ _6\"></span>igua<span class=\"_ _0\"></span>rdo <span class=\"_ _12\"></span>alla capacit\u00e0 <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>genera<span class=\"_ _0\"></span>re <span class=\"_ _12\"></span>flussi <span class=\"_ _3\"></span>f<span class=\"_ _6\"></span>inanziari <span class=\"_ _3\"></span>piuttosto <span class=\"_ _12\"></span>che <span class=\"_ _12\"></span>su <span class=\"_ _12\"></span>valori <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span>Borsa <span class=\"_ _12\"></span>che <span class=\"_ _12\"></span>riflettono <span class=\"_ _12\"></span>anche<span class=\"_ _17\"></span> situazioni <span class=\"_ _1c\"> </span>non <span class=\"_ _1c\"> </span>strettam<span class=\"_ _0\"></span>ente <span class=\"_ _1c\"> </span>collegate <span class=\"_ _1c\"> </span>al <span class=\"_ _1c\"> </span>Gruppo, <span class=\"_ _1c\"> </span>con <span class=\"_ _1c\"> </span>aspettative  focalizzate <span class=\"_ _1c\"> </span>ne<span class=\"_ _6\"></span>l <span class=\"_ _1c\"> </span>breve termine. <span class=\"_ _14\"></span>I<span class=\"_ _6\"></span>noltre <span class=\"_ _14\"></span>si <span class=\"_ _15\"></span>consideri <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>fatto che <span class=\"_ _15\"></span>normalme<span class=\"_ _0\"></span>nte <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>societ\u00e0 <span class=\"_ _15\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>svolgono <span class=\"_ _14\"></span>att<span class=\"_ _6\"></span>ivit\u00e0 <span class=\"_ _15\"></span>di Holding <span class=\"_ _19\"> </span>quale <span class=\"_ _1f\"> </span>la <span class=\"_ _1f\"> </span>Caltagirone <span class=\"_ _19\"> </span>SpA <span class=\"_ _1f\"> </span>il <span class=\"_ _1f\"> </span>mercato <span class=\"_ _19\"> </span>sconta <span class=\"_ _1f\"> </span>il <span class=\"_ _1f\"> </span>costo <span class=\"_ _19\"> </span>della <span class=\"_ _1f\"> </span>struttura <span class=\"_ _1f\"> </span>di <span class=\"_ _19\"> </span>Holding <span class=\"_ _1f\"> </span>e attribuisce <span class=\"_ _17\"></span>una disecono<span class=\"_ _17\"></span>mia gestional<span class=\"_ _17\"></span>e rispetto <span class=\"_ _0\"></span>all\u2019<span class=\"_ _17\"></span>acquisto dei<span class=\"ff1\"> si<span class=\"_ _0\"></span>ngoli <span class=\"_ _17\"></span>assets sottostan<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i, <span class=\"_ _17\"></span>che </span>separatamente <span class=\"_ _17\"></span>considerati, esp<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>imono<span class=\"_ _17\"></span> valori intri<span class=\"_ _17\"></span>nseci superiori al<span class=\"_ _17\"></span>le loro <span class=\"_ _0\"></span>quotazioni<span class=\"_ _17\"></span> di Borsa.<span class=\"_ _82\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-479": {
   "value": "<div class=\"c w2 h0 gs4\"><div class=\"t m0 x2 hd y1034 ff1 fs7 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x2 hd yf7e ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h27 y135b ffb fs7 fc1 sc0 ls0 ws0\">Attivit\u00e0 imma<span class=\"_ _0\"></span>teriali a vita ut<span class=\"_ _0\"></span>ile indefini<span class=\"_ _0\"></span>ta <span class=\"_ _6\"></span>e avviamen<span class=\"_ _0\"></span>to </div><div class=\"t m0 xfd hd yf63 ff1 fs7 fc0 sc0 ls0 ws0\">Le <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _14\"></span>imma<span class=\"_ _0\"></span>teriali <span class=\"_ _6\"></span>aventi <span class=\"_ _6\"></span>vita <span class=\"_ _6\"></span>utile <span class=\"_ _14\"></span>indefinita <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>quelle <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>per <span class=\"_ _14\"></span>le <span class=\"_ _6\"></span>quali, <span class=\"_ _6\"></span>sulla </div><div class=\"t m0 x2 h10 y6a5 ff7 fs7 fc0 sc0 ls0 ws0\">base <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>un\u2019analisi <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>tutti <span class=\"_ _6\"></span>i <span class=\"_ _14\"></span>fattori <span class=\"_ _6\"></span>rilevanti, <span class=\"_ _14\"></span>non <span class=\"_ _6\"></span>c\u2019\u00e8 <span class=\"_ _6\"></span>un <span class=\"_ _14\"></span>prevedibile <span class=\"_ _6\"></span>limite <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>periodo <span class=\"_ _6\"></span>in <span class=\"_ _14\"></span>cui <span class=\"_ _6\"></span>ci <span class=\"_ _14\"></span>si<span class=\"_ _82\"> </span></div></div>attende <span class=\"_ _17\"></span>che si <span class=\"_ _17\"></span>genereranno <span class=\"_ _17\"></span>flussi di<span class=\"_ _0\"></span> cassa<span class=\"_ _17\"></span> in <span class=\"_ _0\"></span>entrata <span class=\"_ _17\"></span>per il<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>G<span class=\"_ _6\"></span>ruppo. <span class=\"_ _17\"></span>Le Tes<span class=\"_ _17\"></span>tate Editoriali <span class=\"_ _17\"></span>sono considerate atti<span class=\"_ _0\"></span>vit\u00e0 a vita utile in<span class=\"_ _0\"></span>definita. Le <span class=\"_ _21\"> </span>attivit\u00e0 <span class=\"_ _21\"> </span>imma<span class=\"_ _0\"></span>teriali <span class=\"_ _21\"> </span>a <span class=\"_ _1f\"> </span>vita <span class=\"_ _21\"> </span>utile <span class=\"_ _21\"> </span>indefinita <span class=\"_ _1f\"> </span>sono <span class=\"_ _21\"> </span>inizialmente <span class=\"_ _1f\"> </span>rilevate <span class=\"_ _21\"> </span>al <span class=\"_ _1f\"> </span>costo <span class=\"_ _21\"> </span>di acquisto, <span class=\"_ _15\"></span>determinato <span class=\"_ _15\"></span>secondo <span class=\"_ _15\"></span>le <span class=\"_ _3\"></span>stesse <span class=\"_ _15\"></span>modalit\u00e0 <span class=\"_ _3\"></span>indicate <span class=\"_ _15\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _15\"></span>immateriali <span class=\"_ _15\"></span>a <span class=\"_ _3\"></span>vita utile <span class=\"_ _6\"></span>definita, <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>ammortizzate<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>bens\u00ec <span class=\"_ _6\"></span>soggette <span class=\"_ _6\"></span>annualmente<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>o <span class=\"_ _6\"></span>pi\u00f9 <span class=\"_ _6\"></span>fr<span class=\"_ _6\"></span>equente<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ente, se specifici even<span class=\"_ _0\"></span>ti indicano<span class=\"_ _0\"></span> la possibilit\u00e0 che<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>abbiano subito<span class=\"_ _17\"></span> una perdita di valore, a verifiche<span class=\"_ _17\"></span> finalizzate <span class=\"_ _12\"></span>ad <span class=\"_ _12\"></span>accertare <span class=\"_ _3\"></span>la <span class=\"_ _19\"></span>recuperabili<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0 <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>loro <span class=\"_ _12\"></span>valore <span class=\"_ _12\"></span>secondo <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>modalit\u00e0 <span class=\"_ _12\"></span>previste <span class=\"_ _12\"></span>per l\u2019avviamento  descritte  nel <span class=\"_ _1c\"> </span>seguito.  Le <span class=\"_ _1c\"> </span>eventuali  sva<span class=\"_ _6\"></span><span class=\"ff1\">lutazioni<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span>effettuate  sono  ripristinate </span>qualora <span class=\"_ _14\"></span>vengano <span class=\"_ _15\"></span>meno<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>i <span class=\"_ _14\"></span>motivi <span class=\"_ _14\"></span>che <span class=\"_ _15\"></span>le <span class=\"_ _14\"></span>hanno <span class=\"_ _15\"></span>ge<span class=\"_ _17\"></span>nerate. <span class=\"_ _3\"></span>Nel <span class=\"_ _14\"></span>caso <span class=\"_ _15\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>acqui<span class=\"_ _17\"></span>sizione <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>societ\u00e0 controllate, <span class=\"_ _12\"></span>le <span class=\"_ _19\"> </span>attivit\u00e0, <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>passivit\u00e0 <span class=\"_ _19\"> </span>e <span class=\"_ _19\"></span>le <span class=\"_ _12\"></span>passivit\u00e0 <span class=\"_ _12\"></span>potenziali <span class=\"_ _12\"></span>acquisite <span class=\"_ _19\"> </span>ed <span class=\"_ _12\"></span>identificabili <span class=\"_ _12\"></span>sono rilevate al loro valore corrente (<span class=\"_ _6\"></span><span class=\"ff6\">fair value</span>) alla data di acquisizione. La differenza positiva tra il <span class=\"_ _15\"></span>costo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>acquisto <span class=\"_ _15\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>quota <span class=\"_ _3\"></span>di <span class=\"_ _15\"></span>possesso <span class=\"_ _3\"></span>del <span class=\"_ _15\"></span>Gruppo <span class=\"_ _3\"></span>del <span class=\"_ _15\"></span>valore <span class=\"_ _3\"></span>corrente <span class=\"_ _15\"></span>di <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _15\"></span>e passivit\u00e0 <span class=\"_ _1f\"> </span>\u00e8 <span class=\"_ _19\"> </span>classificata <span class=\"_ _19\"> </span>come <span class=\"_ _1f\"> </span>avviamento <span class=\"_ _19\"> </span>e <span class=\"_ _1f\"> </span>iscritta <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>Bilancio <span class=\"_ _19\"> </span>come <span class=\"_ _1f\"> </span>attivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _1f\"> </span>immateriale.<span class=\"_ _0\"></span> L<span class=\"ff7\">\u2019eventuale <span class=\"_ _17\"></span>differenza <span class=\"_ _17\"></span>negativa <span class=\"_ _17\"></span>(\u201cavvia<span class=\"_ _0\"></span>mento <span class=\"_ _17\"></span>negativo\u201d) <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>invece <span class=\"_ _17\"></span>rilevata <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>Conto econo<span class=\"_ _17\"></span>mico </span>al momento del<span class=\"_ _0\"></span>l\u2019acquisi<span class=\"_ _0\"></span>zione.<span class=\"ff1\"> </span>Dopo <span class=\"_ _15\"></span>la <span class=\"_ _15\"></span>rilevazione <span class=\"_ _15\"></span>inizial<span class=\"_ _17\"></span>e, <span class=\"_ _3\"></span>l\u2019avviamento <span class=\"_ _15\"></span>non <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _14\"></span>amm<span class=\"_ _6\"></span>ortizza<span class=\"_ _0\"></span>to, <span class=\"_ _15\"></span>ma <span class=\"_ _15\"></span>viene <span class=\"_ _15\"></span>sottoposto<span class=\"_ _0\"></span> annualmente, <span class=\"_ _14\"></span>o <span class=\"_ _14\"></span>pi\u00f9 <span class=\"_ _14\"></span>frequentemente <span class=\"_ _14\"></span>se <span class=\"_ _14\"></span>specifici <span class=\"_ _14\"></span>eventi <span class=\"_ _14\"></span>indicano <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>possibilit\u00e0 <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>aver <span class=\"_ _14\"></span>subito una <span class=\"_ _6\"></span>perdita <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>valore, <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>verifiche <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>determinare <span class=\"_ _6\"></span>l\u2019esistenza <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>eventuali <span class=\"_ _6\"></span>ridu<span class=\"ff1\">zioni <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>valore. </span>Le eventuali <span class=\"_ _6\"></span>svalutazioni effettuate non <span class=\"_ _6\"></span>sono ripristinate qualora <span class=\"_ _6\"></span>vengano meno i <span class=\"_ _6\"></span>motivi che le hanno genera<span class=\"_ _0\"></span>te. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-490": {
   "value": "Attivit\u00e0 imma<span class=\"_ _0\"></span>teriali a vita ut<span class=\"_ _0\"></span>ile indefini<span class=\"_ _0\"></span>ta <span class=\"_ _6\"></span>e avviamen<span class=\"_ _0\"></span>to Le <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _14\"></span>imma<span class=\"_ _0\"></span>teriali <span class=\"_ _6\"></span>aventi <span class=\"_ _6\"></span>vita <span class=\"_ _6\"></span>utile <span class=\"_ _14\"></span>indefinita <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>quelle <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>per <span class=\"_ _14\"></span>le <span class=\"_ _6\"></span>quali, <span class=\"_ _6\"></span>sulla base <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>un\u2019analisi <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>tutti <span class=\"_ _6\"></span>i <span class=\"_ _14\"></span>fattori <span class=\"_ _6\"></span>rilevanti, <span class=\"_ _14\"></span>non <span class=\"_ _6\"></span>c\u2019\u00e8 <span class=\"_ _6\"></span>un <span class=\"_ _14\"></span>prevedibile <span class=\"_ _6\"></span>limite <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>periodo <span class=\"_ _6\"></span>in <span class=\"_ _14\"></span>cui <span class=\"_ _6\"></span>ci <span class=\"_ _14\"></span>si<span class=\"_ _82\"> </span>attende <span class=\"_ _17\"></span>che si <span class=\"_ _17\"></span>genereranno <span class=\"_ _17\"></span>flussi di<span class=\"_ _0\"></span> cassa<span class=\"_ _17\"></span> in <span class=\"_ _0\"></span>entrata <span class=\"_ _17\"></span>per il<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>G<span class=\"_ _6\"></span>ruppo. <span class=\"_ _17\"></span>Le Tes<span class=\"_ _17\"></span>tate Editoriali <span class=\"_ _17\"></span>sono considerate atti<span class=\"_ _0\"></span>vit\u00e0 a vita utile in<span class=\"_ _0\"></span>definita. Le <span class=\"_ _21\"> </span>attivit\u00e0 <span class=\"_ _21\"> </span>imma<span class=\"_ _0\"></span>teriali <span class=\"_ _21\"> </span>a <span class=\"_ _1f\"> </span>vita <span class=\"_ _21\"> </span>utile <span class=\"_ _21\"> </span>indefinita <span class=\"_ _1f\"> </span>sono <span class=\"_ _21\"> </span>inizialmente <span class=\"_ _1f\"> </span>rilevate <span class=\"_ _21\"> </span>al <span class=\"_ _1f\"> </span>costo <span class=\"_ _21\"> </span>di acquisto, <span class=\"_ _15\"></span>determinato <span class=\"_ _15\"></span>secondo <span class=\"_ _15\"></span>le <span class=\"_ _3\"></span>stesse <span class=\"_ _15\"></span>modalit\u00e0 <span class=\"_ _3\"></span>indicate <span class=\"_ _15\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _15\"></span>immateriali <span class=\"_ _15\"></span>a <span class=\"_ _3\"></span>vita utile <span class=\"_ _6\"></span>definita, <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>ammortizzate<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>bens\u00ec <span class=\"_ _6\"></span>soggette <span class=\"_ _6\"></span>annualmente<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>o <span class=\"_ _6\"></span>pi\u00f9 <span class=\"_ _6\"></span>fr<span class=\"_ _6\"></span>equente<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ente, se specifici even<span class=\"_ _0\"></span>ti indicano<span class=\"_ _0\"></span> la possibilit\u00e0 che<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>abbiano subito<span class=\"_ _17\"></span> una perdita di valore, a verifiche<span class=\"_ _17\"></span> finalizzate <span class=\"_ _12\"></span>ad <span class=\"_ _12\"></span>accertare <span class=\"_ _3\"></span>la <span class=\"_ _19\"></span>recuperabili<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0 <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>loro <span class=\"_ _12\"></span>valore <span class=\"_ _12\"></span>secondo <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>modalit\u00e0 <span class=\"_ _12\"></span>previste <span class=\"_ _12\"></span>per l\u2019avviamento  descritte  nel <span class=\"_ _1c\"> </span>seguito.  Le <span class=\"_ _1c\"> </span>eventuali  sva<span class=\"_ _6\"></span><span class=\"ff1\">lutazioni<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span>effettuate  sono  ripristinate </span>qualora <span class=\"_ _14\"></span>vengano <span class=\"_ _15\"></span>meno<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>i <span class=\"_ _14\"></span>motivi <span class=\"_ _14\"></span>che <span class=\"_ _15\"></span>le <span class=\"_ _14\"></span>hanno <span class=\"_ _15\"></span>ge<span class=\"_ _17\"></span>nerate. <span class=\"_ _3\"></span>Nel <span class=\"_ _14\"></span>caso <span class=\"_ _15\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>acqui<span class=\"_ _17\"></span>sizione <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>societ\u00e0 controllate, <span class=\"_ _12\"></span>le <span class=\"_ _19\"> </span>attivit\u00e0, <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>passivit\u00e0 <span class=\"_ _19\"> </span>e <span class=\"_ _19\"></span>le <span class=\"_ _12\"></span>passivit\u00e0 <span class=\"_ _12\"></span>potenziali <span class=\"_ _12\"></span>acquisite <span class=\"_ _19\"> </span>ed <span class=\"_ _12\"></span>identificabili <span class=\"_ _12\"></span>sono rilevate al loro valore corrente (<span class=\"_ _6\"></span><span class=\"ff6\">fair value</span>) alla data di acquisizione. La differenza positiva tra il <span class=\"_ _15\"></span>costo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>acquisto <span class=\"_ _15\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>quota <span class=\"_ _3\"></span>di <span class=\"_ _15\"></span>possesso <span class=\"_ _3\"></span>del <span class=\"_ _15\"></span>Gruppo <span class=\"_ _3\"></span>del <span class=\"_ _15\"></span>valore <span class=\"_ _3\"></span>corrente <span class=\"_ _15\"></span>di <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _15\"></span>e passivit\u00e0 <span class=\"_ _1f\"> </span>\u00e8 <span class=\"_ _19\"> </span>classificata <span class=\"_ _19\"> </span>come <span class=\"_ _1f\"> </span>avviamento <span class=\"_ _19\"> </span>e <span class=\"_ _1f\"> </span>iscritta <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>Bilancio <span class=\"_ _19\"> </span>come <span class=\"_ _1f\"> </span>attivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _1f\"> </span>immateriale.<span class=\"_ _0\"></span> L<span class=\"ff7\">\u2019eventuale <span class=\"_ _17\"></span>differenza <span class=\"_ _17\"></span>negativa <span class=\"_ _17\"></span>(\u201cavvia<span class=\"_ _0\"></span>mento <span class=\"_ _17\"></span>negativo\u201d) <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>invece <span class=\"_ _17\"></span>rilevata <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>Conto econo<span class=\"_ _17\"></span>mico </span>al momento del<span class=\"_ _0\"></span>l\u2019acquisi<span class=\"_ _0\"></span>zione.<span class=\"ff1\"> </span>Dopo <span class=\"_ _15\"></span>la <span class=\"_ _15\"></span>rilevazione <span class=\"_ _15\"></span>inizial<span class=\"_ _17\"></span>e, <span class=\"_ _3\"></span>l\u2019avviamento <span class=\"_ _15\"></span>non <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _14\"></span>amm<span class=\"_ _6\"></span>ortizza<span class=\"_ _0\"></span>to, <span class=\"_ _15\"></span>ma <span class=\"_ _15\"></span>viene <span class=\"_ _15\"></span>sottoposto<span class=\"_ _0\"></span> annualmente, <span class=\"_ _14\"></span>o <span class=\"_ _14\"></span>pi\u00f9 <span class=\"_ _14\"></span>frequentemente <span class=\"_ _14\"></span>se <span class=\"_ _14\"></span>specifici <span class=\"_ _14\"></span>eventi <span class=\"_ _14\"></span>indicano <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>possibilit\u00e0 <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>aver <span class=\"_ _14\"></span>subito una <span class=\"_ _6\"></span>perdita <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>valore, <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>verifiche <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>determinare <span class=\"_ _6\"></span>l\u2019esistenza <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>eventuali <span class=\"_ _6\"></span>ridu<span class=\"ff1\">zioni <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>valore. </span>Le eventuali <span class=\"_ _6\"></span>svalutazioni effettuate non <span class=\"_ _6\"></span>sono ripristinate qualora <span class=\"_ _6\"></span>vengano meno i <span class=\"_ _6\"></span>motivi che le hanno genera<span class=\"_ _0\"></span>te. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "Immobili, imp<span class=\"_ _0\"></span>ianti e macchinari Gli  i<span class=\"_ _0\"></span>mmobili, <span class=\"_ _8\"> </span>impianti<span class=\"_ _0\"></span>  e<span class=\"_ _0\"></span>  ma<span class=\"_ _0\"></span>cchinari <span class=\"_ _8\"> </span>sono <span class=\"_ _8\"> </span>rilevati <span class=\"_ _8\"> </span>al <span class=\"_ _8\"> </span>costo, <span class=\"_ _21\"> </span>comprensivo <span class=\"_ _8\"> </span>dei  c<span class=\"_ _17\"></span>osti accessori <span class=\"_ _6\"></span>direttamente <span class=\"_ _6\"></span>imputabili <span class=\"_ _6\"></span>e <span class=\"_ _14\"></span>necessari <span class=\"_ _6\"></span>alla <span class=\"_ _14\"></span>messa <span class=\"_ _6\"></span>in <span class=\"_ _14\"></span>funzione <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span>bene <span class=\"_ _14\"></span>per <span class=\"_ _6\"></span>l\u2019uso <span class=\"_ _14\"></span>per cui \u00e8 sta<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o acquis<span class=\"_ _17\"></span>tato, incrementato<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> in p<span class=\"_ _17\"></span>resenza di<span class=\"_ _0\"></span> obbligazi<span class=\"_ _17\"></span>oni attuali, del valore <span class=\"_ _17\"></span>attuale del costo stimato pe<span class=\"_ _0\"></span>r lo smantellamen<span class=\"ff7\">to<span class=\"_ _0\"></span> e la rimozione del<span class=\"_ _17\"></span>l\u2019attivit\u00e0. <span class=\"ff1\"> </span></span>Gli oneri finanziari che <span class=\"_ _6\"></span>sono direttamente imputa<span class=\"_ _17\"></span>bili al<span class=\"_ _6\"></span>l\u2019acqui<span class=\"_ _0\"></span>sizione, alla costr<span class=\"_ _6\"></span>uzione<span class=\"_ _17\"></span> o alla produzione di un<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>bene, sono<span class=\"_ _17\"></span> capitalizzati come parte del cos<span class=\"_ _17\"></span>to del bene stesso fino al<span class=\"_ _17\"></span> momento in cui il<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>bene \u00e8 <span class=\"_ _0\"></span>pronto per l\u2019uso<span class=\"_ _0\"></span> previsto o la vendita<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span><span class=\"ff1\"> </span>Gli <span class=\"_ _14\"></span>oneri <span class=\"_ _6\"></span>sostenuti <span class=\"_ _6\"></span>per <span class=\"_ _14\"></span>le <span class=\"_ _14\"></span>manutenzioni<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>e <span class=\"_ _14\"></span>le <span class=\"_ _6\"></span>riparazioni <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>natura <span class=\"_ _6\"></span>ordinaria <span class=\"_ _6\"></span>e/o <span class=\"_ _14\"></span>ciclica sono <span class=\"_ _8\"> </span>direttamen<span class=\"_ _0\"></span>te  i<span class=\"_ _17\"></span>mputati  al<span class=\"_ _17\"></span>  Conto <span class=\"_ _21\"> </span>economico <span class=\"_ _21\"> </span>dell\u2019esercizio <span class=\"_ _21\"> </span>in <span class=\"_ _8\"> </span>cui <span class=\"_ _21\"> </span>sono  sostenuti. <span class=\"_ _21\"> </span>La capitalizzazion<span class=\"_ _0\"></span>e dei costi inerenti l\u2019ampliamen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o, l\u2019ammodernamen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o o il miglior<span class=\"ff1\">amento degli </span>elementi <span class=\"_ _6\"></span>strutturali <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>propriet\u00e0 <span class=\"_ _6\"></span>o <span class=\"_ _14\"></span>in <span class=\"_ _6\"></span>uso <span class=\"_ _14\"></span>da <span class=\"_ _6\"></span>terzi, <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>effettuata <span class=\"_ _6\"></span>esclusivamente <span class=\"_ _6\"></span>nei <span class=\"_ _14\"></span>limiti <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>cui<span class=\"_ _82\"> </span>gli <span class=\"_ _17\"></span>st<span class=\"_ _6\"></span>essi <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ispondano<span class=\"_ _17\"></span> ai <span class=\"_ _0\"></span>requisiti <span class=\"_ _17\"></span>per essere <span class=\"_ _17\"></span>separatamente <span class=\"_ _17\"></span>classificati <span class=\"_ _17\"></span>come at<span class=\"_ _17\"></span>tivit\u00e0 o <span class=\"_ _17\"></span>parte di<span class=\"_ _17\"></span> una attivit\u00e0 applican<span class=\"_ _0\"></span>do il criterio del<span class=\"_ _17\"></span> <span class=\"_ _6\"></span><span class=\"ff6\">component a<span class=\"_ _17\"></span>pproach<span class=\"ff1\">. </span></span>Gli <span class=\"_ _3\"></span>immobili, <span class=\"_ _3\"></span>impianti <span class=\"_ _3\"></span>e <span class=\"_ _15\"></span>macchinari <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>esposti <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>netto <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>relativi <span class=\"_ _3\"></span>ammortamenti<span class=\"_ _17\"></span> accumulati <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>eventuali <span class=\"_ _15\"></span>perdite <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _15\"></span>determinate <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>modalit\u00e0 <span class=\"_ _3\"></span>descritte <span class=\"_ _3\"></span>nel seguito. L'a<span class=\"_ _17\"></span>mmortamento \u00e8 <span class=\"_ _17\"></span>calcolato in<span class=\"_ _17\"></span> quote <span class=\"_ _0\"></span>costanti <span class=\"_ _17\"></span>in base <span class=\"_ _17\"></span>alla vita <span class=\"_ _17\"></span>utile stimata<span class=\"_ _0\"></span> del <span class=\"_ _17\"></span>bene per l\u2019impresa, che \u00e8 riesaminata <span class=\"ff1\">con periodicit\u00e0 annuale ed eventuali cambiamenti, laddove<span class=\"_ _17\"></span> </span>necessari, sono apportati con applicazione <span class=\"_ _6\"></span>prosp<span class=\"_ _17\"></span>ett<span class=\"_ _6\"></span>ica. Le cave sono <span class=\"_ _6\"></span>ammor<span class=\"_ _0\"></span>tizzate in<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>base ai <span class=\"_ _5\"> </span>quantitativi <span class=\"_ _5\"> </span>estratti <span class=\"_ _13\"> </span>nel<span class=\"_ _17\"></span> <span class=\"_ _13\"> </span>periodo <span class=\"_ _5\"> </span>in <span class=\"_ _5\"> </span>relazione <span class=\"_ _5\"> </span>alla <span class=\"_ _13\"> </span>quantit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>estraibile <span class=\"_ _5\"> </span>nel <span class=\"_ _13\"> </span>periodo<span class=\"_ _17\"></span> <span class=\"_ _13\"> </span>di sfruttamento <span class=\"_ _16\"></span>della <span class=\"_ _17\"></span><span class=\"ff7\">cava <span class=\"_ _16\"></span>(criterio <span class=\"_ _17\"></span>scavato/scavabile).<span class=\"_ _17\"></span> In<span class=\"_ _17\"></span> p<span class=\"_ _17\"></span>resenza <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>un\u2019obbligazione <span class=\"_ _16\"></span>specifica,<span class=\"_ _17\"></span> </span>viene iscri<span class=\"_ _0\"></span>tto un appo<span class=\"_ _0\"></span>sito fondo <span class=\"_ _17\"></span>nel passivo al fine<span class=\"_ _17\"></span> del ripristino <span class=\"_ _0\"></span>ambientale <span class=\"_ _17\"></span>dei siti oggetto di<span class=\"_ _17\"></span> sfruttamento. La vita utile sti<span class=\"_ _0\"></span>mata dei princi<span class=\"_ _17\"></span>pali immobili, impianti e macchi<span class=\"_ _17\"></span>nari \u00e8 la seguente: Vita utile dell\u2019att<span class=\"_ _0\"></span>ivit\u00e0 mate<span class=\"_ _0\"></span>riale<span class=\"ff2\"> </span>Cave Scavato/scavab<span class=\"_ _17\"></span>ile Fabbricati destinati<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>all\u2019industria<span class=\"ff1\"> </span>18 <span class=\"ls0\">-30 anni </span>Fabbricati 33 anni Impianti antiinquina<span class=\"_ _17\"></span>mento 7 anni Impianti di prod<span class=\"_ _0\"></span>uzione  10<span class=\"ls0\">-20 anni </span>Impianti generic<span class=\"_ _0\"></span>i  8-10 anni Impianti specifi<span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>i 6-8 anni Attrezzature 2,5-4 anni Mobili e macch<span class=\"_ _0\"></span>ine d\u2019ufficio<span class=\"ff1\"> </span>8 anni Autoveicoli da <span class=\"_ _0\"></span>trasporto 4-5 anni<span class=\"_ _82\"> </span>Macchine elettroni<span class=\"_ _17\"></span>che 5 anni Escavatori, me<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>zi operati<span class=\"_ _0\"></span>vi, autoveicoli<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>da traspor<span class=\"_ _0\"></span>to 5 anni Costruzioni legger<span class=\"_ _17\"></span>e 8-10 anni Casseformi metall<span class=\"_ _17\"></span>ic<span class=\"_ _6\"></span>he 4 anni Rotative da sta<span class=\"_ _17\"></span>mpa 15 anni Si <span class=\"_ _15\"></span>precisa<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>che <span class=\"_ _15\"></span>gli <span class=\"_ _14\"></span>intervalli <span class=\"_ _14\"></span>sopra <span class=\"_ _15\"></span>riportati, <span class=\"_ _14\"></span>che <span class=\"_ _15\"></span>identificano <span class=\"_ _15\"></span>i <span class=\"_ _14\"></span>limiti <span class=\"_ _15\"></span>minimi <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>massimi,<span class=\"_ _0\"></span> riflettono <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>presenza <span class=\"_ _17\"></span>nella <span class=\"_ _17\"></span>stessa <span class=\"_ _17\"></span>categoria <span class=\"_ _17\"></span>di ce<span class=\"_ _17\"></span>spiti, <span class=\"_ _0\"></span>di <span class=\"_ _17\"></span>componenti <span class=\"_ _17\"></span>caratterizzati <span class=\"_ _17\"></span>da <span class=\"_ _17\"></span>vite <span class=\"_ _0\"></span>utili diverse. I <span class=\"_ _6\"></span>terreni, sia <span class=\"_ _14\"></span>liberi da <span class=\"_ _6\"></span>costruzione sia <span class=\"_ _14\"></span>annessi <span class=\"_ _6\"></span>a fabbricati <span class=\"_ _6\"></span>civili e <span class=\"_ _14\"></span>industrial<span class=\"_ _0\"></span>i, <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>sono ammortizzati in quan<span class=\"_ _17\"></span>to elementi a vita utile il<span class=\"_ _17\"></span>limitata. Qualora <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>bene <span class=\"_ _13\"> </span>oggetto <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>ammortamen<span class=\"_ _0\"></span>to <span class=\"_ _a\"> </span>sia <span class=\"_ _a\"> </span>compos<span class=\"_ _0\"></span>to <span class=\"_ _a\"> </span>da <span class=\"_ _a\"> </span>elementi <span class=\"_ _13\"> </span>distintamente identificabili<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>la  cui  vita  utile  differisce  significa<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ivamente  da<span class=\"_ _0\"></span>  quella  delle  altre  parti  che<span class=\"_ _17\"></span> compongono <span class=\"_ _14\"></span>l\u2019attivit\u00e0, <span class=\"_ _15\"></span>l\u2019ammortament<span class=\"_ _17\"></span>o <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _15\"></span>effettua<span class=\"_ _17\"></span>to <span class=\"_ _15\"></span>separatamente <span class=\"_ _14\"></span>per <span class=\"_ _15\"></span>ciascuna <span class=\"_ _15\"></span>dell<span class=\"ff1\">e <span class=\"_ _15\"></span>parti </span>che compongono il<span class=\"_ _0\"></span> bene in appli<span class=\"_ _0\"></span>cazione del princ<span class=\"_ _0\"></span>ipio del <span class=\"ff6\">component appr<span class=\"_ _0\"></span>oach<span class=\"ff1\">. </span></span>Al <span class=\"_ _15\"></span>momento <span class=\"_ _15\"></span>della <span class=\"_ _3\"></span>vendita <span class=\"_ _15\"></span>o <span class=\"_ _3\"></span>quando <span class=\"_ _15\"></span>non <span class=\"_ _3\"></span>sussistono <span class=\"_ _15\"></span>benefici <span class=\"_ _15\"></span>economici <span class=\"_ _15\"></span>futuri <span class=\"_ _15\"></span>attesi dall'uso <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>una attivit\u00e0 <span class=\"_ _16\"></span>m<span class=\"_ _6\"></span>ateriale, <span class=\"_ _17\"></span>essa <span class=\"_ _17\"></span>viene el<span class=\"_ _17\"></span>iminata <span class=\"_ _17\"></span>dal Bi<span class=\"_ _0\"></span>lancio <span class=\"_ _17\"></span>e <span class=\"_ _0\"></span>l'eventuale <span class=\"_ _17\"></span>perdita o <span class=\"_ _16\"></span>utile<span class=\"_ _82\"> </span> (calcolata come differenz<span class=\"_ _0\"></span>a tra <span class=\"_ _6\"></span>il valore di cessione ed il relativo valore net<span class=\"_ _6\"></span>to contabile) viene rilevata a conto econo<span class=\"_ _17\"></span>mico nell'anno della sudde<span class=\"_ _0\"></span>tta eliminazione.<span class=\"_ _82\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "Leasing<span class=\"fc4\">  </span>Lo<span class=\"_ _17\"></span>catar<span class=\"_ _17\"></span>io Ind<span class=\"_ _17\"></span>ivi<span class=\"_ _17\"></span>duazi<span class=\"_ _17\"></span>one<span class=\"_ _0\"></span> del<span class=\"_ _17\"></span> lea<span class=\"_ _17\"></span>sing Al<span class=\"_ _17\"></span>la <span class=\"_ _15\"></span>data<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>ini<span class=\"_ _17\"></span>zio <span class=\"_ _15\"></span>de<span class=\"_ _17\"></span>l <span class=\"_ _15\"></span>contr<span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>o <span class=\"_ _15\"></span>(<span class=\"ff6\">in<span class=\"_ _17\"></span>cept<span class=\"_ _17\"></span>ion <span class=\"_ _15\"></span>da<span class=\"_ _17\"></span>te<span class=\"ff1\">, <span class=\"_ _15\"></span>an<span class=\"_ _17\"></span>teri<span class=\"_ _0\"></span>ore<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>tra<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>que<span class=\"_ _17\"></span>lla<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _15\"></span>sti<span class=\"_ _17\"></span>pul<span class=\"_ _17\"></span>a <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>co<span class=\"_ _17\"></span>ntra<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>e </span></span>qu<span class=\"_ _17\"></span>ella<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>cui<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>p<span class=\"_ _0\"></span>art<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>si<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>impe<span class=\"_ _17\"></span>gna<span class=\"_ _17\"></span>no <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>ri<span class=\"_ _17\"></span>spet<span class=\"_ _17\"></span>tare <span class=\"_ _14\"></span>i <span class=\"_ _14\"></span>termi<span class=\"_ _17\"></span>ni <span class=\"_ _15\"></span>co<span class=\"_ _17\"></span>ntrat<span class=\"_ _17\"></span>tual<span class=\"_ _17\"></span>i), <span class=\"_ _15\"></span>e<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>su<span class=\"_ _17\"></span>cces<span class=\"_ _17\"></span>siva<span class=\"_ _17\"></span>ment<span class=\"_ _0\"></span>e, <span class=\"_ _14\"></span>ad og<span class=\"_ _17\"></span>ni <span class=\"_ _17\"></span>modi<span class=\"_ _17\"></span>fica<span class=\"_ _17\"></span> d<span class=\"_ _17\"></span>ei <span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>min<span class=\"_ _17\"></span>i e<span class=\"_ _17\"></span> d<span class=\"_ _0\"></span>el<span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>cond<span class=\"_ _17\"></span>izion<span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>cont<span class=\"_ _0\"></span>rat<span class=\"_ _17\"></span>tual<span class=\"_ _17\"></span>i, <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>soci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _17\"></span>veri<span class=\"_ _17\"></span>fica<span class=\"_ _17\"></span> s<span class=\"_ _17\"></span>e l<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>stes<span class=\"_ _17\"></span>so <span class=\"_ _17\"></span>con<span class=\"_ _17\"></span>tien<span class=\"_ _17\"></span>e o <span class=\"_ _15\"></span>rapp<span class=\"_ _17\"></span>rese<span class=\"_ _17\"></span>nta <span class=\"_ _15\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _3\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sin<span class=\"_ _17\"></span>g<span class=\"_ _6\"></span><span class=\"ff1\">. <span class=\"_ _15\"></span>In <span class=\"_ _15\"></span>par<span class=\"_ _0\"></span>tic<span class=\"_ _17\"></span>ola<span class=\"_ _0\"></span>re,<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>un<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>con<span class=\"_ _17\"></span>trat<span class=\"_ _17\"></span>to <span class=\"_ _3\"></span>con<span class=\"_ _17\"></span>tien<span class=\"_ _17\"></span>e <span class=\"_ _3\"></span>o <span class=\"_ _15\"></span>rap<span class=\"_ _17\"></span>pres<span class=\"_ _17\"></span>enta<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _12\"></span><span class=\"ff6\">le<span class=\"_ _17\"></span>asi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> <span class=\"_ _3\"></span>se<span class=\"_ _17\"></span> </span></span></span></span>tra<span class=\"_ _17\"></span>sferi<span class=\"_ _17\"></span>sce <span class=\"_ _12\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>di<span class=\"_ _17\"></span>ritto<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>di <span class=\"_ _12\"> </span>cont<span class=\"_ _17\"></span>roll<span class=\"_ _17\"></span>are <span class=\"_ _12\"> </span>l\u2019u<span class=\"_ _0\"></span>til<span class=\"_ _0\"></span>iz<span class=\"_ _0\"></span>zo<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>un <span class=\"_ _12\"> </span>ben<span class=\"_ _0\"></span>e <span class=\"_ _12\"> </span>ide<span class=\"_ _17\"></span>ntifi<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>to,<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>pe<span class=\"_ _17\"></span>r <span class=\"_ _19\"> </span>un<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>peri<span class=\"_ _17\"></span>odo<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>di <span class=\"_ _12\"> </span>temp<span class=\"_ _17\"></span>o sta<span class=\"_ _17\"></span>bili<span class=\"_ _17\"></span>to, in ca<span class=\"_ _17\"></span>mbio<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>un cor<span class=\"_ _0\"></span>ris<span class=\"_ _17\"></span>petti<span class=\"_ _17\"></span>vo. Pe<span class=\"_ _17\"></span>r valu<span class=\"_ _17\"></span>tare se<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>un<span class=\"_ _0\"></span> cont<span class=\"_ _17\"></span>ratto<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>con<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ien<span class=\"_ _17\"></span>e <span class=\"_ _6\"></span>o ra<span class=\"_ _0\"></span>pp<span class=\"_ _0\"></span>res<span class=\"_ _17\"></span>enta<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>un le<span class=\"_ _17\"></span>asing<span class=\"_ _17\"></span> la <span class=\"_ _17\"></span>soci<span class=\"_ _17\"></span>et\u00e0: \u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span></span>va<span class=\"_ _17\"></span>luta<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>se, <span class=\"_ _15\"></span>ri<span class=\"_ _17\"></span>spet<span class=\"_ _0\"></span>to <span class=\"_ _15\"></span>al<span class=\"_ _17\"></span>l\u2019a<span class=\"_ _17\"></span>ttivit<span class=\"_ _17\"></span>\u00e0 <span class=\"_ _15\"></span>iden<span class=\"_ _17\"></span>tifi<span class=\"_ _17\"></span>cata<span class=\"_ _0\"></span>, <span class=\"_ _15\"></span>det<span class=\"_ _0\"></span>ie<span class=\"_ _17\"></span>ne <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>dir<span class=\"_ _0\"></span>itt<span class=\"_ _17\"></span>o <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>otte<span class=\"_ _17\"></span>nere<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>sos<span class=\"_ _17\"></span>tanzi<span class=\"_ _17\"></span>alm<span class=\"_ _0\"></span>en<span class=\"_ _17\"></span>te tut<span class=\"_ _0\"></span>ti <span class=\"_ _17\"></span>i be<span class=\"_ _17\"></span>nefi<span class=\"_ _17\"></span>ci e<span class=\"_ _0\"></span>con<span class=\"_ _17\"></span>omici<span class=\"_ _17\"></span> con<span class=\"_ _17\"></span>ness<span class=\"_ _17\"></span>i co<span class=\"_ _17\"></span>n il <span class=\"_ _17\"></span>suo <span class=\"_ _0\"></span>uti<span class=\"_ _17\"></span>lizz<span class=\"_ _17\"></span>o lun<span class=\"_ _17\"></span>go tu<span class=\"_ _17\"></span>tto i<span class=\"_ _17\"></span>l pe<span class=\"_ _17\"></span>riod<span class=\"_ _17\"></span>o di<span class=\"_ _17\"></span> util<span class=\"_ _0\"></span>iz<span class=\"_ _17\"></span>zo; \u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span>ve<span class=\"_ _17\"></span>rific<span class=\"_ _17\"></span>a <span class=\"_ _6\"></span>se il <span class=\"_ _6\"></span><span class=\"ff7\">con<span class=\"_ _17\"></span>tratt<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>si<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>ri<span class=\"_ _17\"></span>feri<span class=\"_ _0\"></span>sce<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>all\u2019<span class=\"_ _17\"></span>utili<span class=\"_ _17\"></span>zzo <span class=\"_ _6\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>att<span class=\"_ _17\"></span>ivit<span class=\"_ _17\"></span>\u00e0 <span class=\"_ _6\"></span>spec<span class=\"_ _17\"></span>ific<span class=\"_ _17\"></span>ata, esp<span class=\"_ _0\"></span>li<span class=\"_ _17\"></span>citame<span class=\"_ _0\"></span>nte<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>o<span class=\"_ _0\"></span> </span></span>imp<span class=\"_ _17\"></span>lici<span class=\"_ _17\"></span>tame<span class=\"_ _0\"></span>nte<span class=\"_ _17\"></span>, <span class=\"_ _8\"> </span>fis<span class=\"_ _17\"></span>ica<span class=\"_ _0\"></span>men<span class=\"_ _17\"></span>te <span class=\"_ _21\"> </span>dis<span class=\"_ _0\"></span>tin<span class=\"_ _17\"></span>ta <span class=\"_ _21\"> </span>o <span class=\"_ _21\"> </span>rapp<span class=\"_ _17\"></span>rese<span class=\"_ _0\"></span>nt<span class=\"_ _17\"></span>ante<span class=\"_ _0\"></span> <span class=\"_ _21\"> </span>sosta<span class=\"_ _17\"></span>nzi<span class=\"_ _17\"></span>alme<span class=\"_ _17\"></span>nte <span class=\"_ _21\"> </span>tut<span class=\"_ _17\"></span>ta <span class=\"_ _21\"> </span>la <span class=\"_ _21\"> </span>cap<span class=\"_ _17\"></span>acit<span class=\"_ _17\"></span>\u00e0 <span class=\"_ _8\"> </span>di<span class=\"_ _17\"></span> un<span class=\"_ _17\"></span>'atti<span class=\"_ _0\"></span>vi<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _17\"></span>fisi<span class=\"_ _17\"></span>came<span class=\"_ _17\"></span>nte <span class=\"_ _16\"></span>dist<span class=\"_ _17\"></span>inta<span class=\"_ _17\"></span>. <span class=\"_ _0\"></span>Se<span class=\"_ _17\"></span> i<span class=\"_ _17\"></span>l <span class=\"_ _17\"></span>forn<span class=\"_ _17\"></span>itor<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>ha <span class=\"_ _17\"></span>il<span class=\"_ _17\"></span> d<span class=\"_ _17\"></span>irit<span class=\"_ _17\"></span>to <span class=\"_ _17\"></span>sos<span class=\"_ _0\"></span>tan<span class=\"_ _17\"></span>zia<span class=\"_ _0\"></span>le<span class=\"_ _17\"></span> d<span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>sos<span class=\"_ _0\"></span>titu<span class=\"_ _17\"></span>zion<span class=\"_ _0\"></span>e, <span class=\"_ _16\"></span>l'at<span class=\"_ _0\"></span>tiv<span class=\"_ _17\"></span>it\u00e0 <span class=\"_ _16\"></span>non<span class=\"_ _0\"></span> \u00e8 i<span class=\"_ _17\"></span>den<span class=\"_ _17\"></span>tific<span class=\"_ _17\"></span>ata; \u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span>ve<span class=\"_ _17\"></span>rific<span class=\"_ _17\"></span>a <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>di<span class=\"_ _17\"></span>ritto<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span>dir<span class=\"_ _17\"></span>iger<span class=\"_ _17\"></span>e <span class=\"_ _12\"></span>l'u<span class=\"_ _17\"></span>tili<span class=\"_ _17\"></span>zzo <span class=\"_ _15\"></span>dell<span class=\"_ _0\"></span>'at<span class=\"_ _0\"></span>tivi<span class=\"_ _17\"></span>t\u00e0. <span class=\"_ _15\"></span>La <span class=\"_ _3\"></span>soc<span class=\"_ _17\"></span>iet\u00e0<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>rit<span class=\"_ _17\"></span>iene <span class=\"_ _15\"></span>di <span class=\"_ _3\"></span>gode<span class=\"_ _17\"></span>re <span class=\"_ _3\"></span>di </span>qu<span class=\"_ _17\"></span>esto <span class=\"_ _16\"></span>di<span class=\"_ _17\"></span>ritto<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>quan<span class=\"_ _17\"></span>do <span class=\"_ _16\"></span>ha <span class=\"_ _16\"></span>i <span class=\"_ _17\"></span>dir<span class=\"_ _0\"></span>itt<span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>per<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>assu<span class=\"_ _17\"></span>mere<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>le<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>deci<span class=\"_ _0\"></span>si<span class=\"_ _17\"></span>oni <span class=\"_ _16\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>pi\u00f9<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>rileva<span class=\"_ _17\"></span>nti <span class=\"_ _16\"></span>pe<span class=\"_ _17\"></span>r <span class=\"_ _17\"></span>camb<span class=\"_ _17\"></span>iare la<span class=\"_ _17\"></span> moda<span class=\"_ _17\"></span>lit\u00e0<span class=\"_ _17\"></span> e l<span class=\"_ _17\"></span>a fin<span class=\"_ _17\"></span>alit\u00e0<span class=\"_ _17\"></span> di u<span class=\"_ _17\"></span>tili<span class=\"_ _17\"></span>zzo d<span class=\"_ _17\"></span>ell'a<span class=\"_ _17\"></span>ttivi<span class=\"_ _17\"></span>t\u00e0 s<span class=\"_ _17\"></span>tessa<span class=\"_ _17\"></span>. Pe<span class=\"_ _17\"></span>r <span class=\"_ _15\"></span>i <span class=\"_ _14\"></span>cont<span class=\"_ _17\"></span>ratti<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>con<span class=\"_ _0\"></span>ten<span class=\"_ _17\"></span>enti<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>pi<span class=\"_ _17\"></span>\u00f9 <span class=\"_ _15\"></span>co<span class=\"_ _17\"></span>mpon<span class=\"_ _0\"></span>en<span class=\"_ _17\"></span>ti, <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>natu<span class=\"_ _0\"></span>ra <span class=\"_ _15\"></span><span class=\"ff6\">l<span class=\"_ _0\"></span>ea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>no<span class=\"_ _17\"></span>n <span class=\"_ _15\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sin<span class=\"_ _17\"></span>g<span class=\"ff1\">, <span class=\"_ _15\"></span>e <span class=\"_ _14\"></span>quin<span class=\"_ _17\"></span>di <span class=\"_ _14\"></span>rien<span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span>nti<span class=\"_ _17\"></span> </span></span></span></span>so<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>altri<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>pri<span class=\"_ _17\"></span>ncipi<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>cont<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>ili<span class=\"_ _17\"></span>, <span class=\"_ _21\"> </span>occ<span class=\"_ _17\"></span>orre<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>sepa<span class=\"_ _17\"></span>rare <span class=\"_ _1f\"> </span>le <span class=\"_ _1f\"> </span>si<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>ole<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>comp<span class=\"_ _17\"></span>onen<span class=\"_ _17\"></span>ti <span class=\"_ _1f\"> </span>alle <span class=\"_ _1f\"> </span>qua<span class=\"_ _17\"></span>li <span class=\"_ _1f\"> </span>appl<span class=\"_ _17\"></span>icare<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>i ris<span class=\"_ _17\"></span>pett<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>i p<span class=\"_ _17\"></span>rinci<span class=\"_ _17\"></span>pi c<span class=\"_ _17\"></span>onta<span class=\"_ _17\"></span>bili.<span class=\"_ _0\"></span> La<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>dur<span class=\"_ _17\"></span>ata <span class=\"_ _1f\"> </span>de<span class=\"_ _17\"></span>l <span class=\"_ _1f\"> </span><span class=\"ff6\">leas<span class=\"_ _17\"></span>ing<span class=\"ff1\"> <span class=\"_ _1f\"> </span>ini<span class=\"_ _17\"></span>zia<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>qua<span class=\"_ _17\"></span>ndo <span class=\"_ _1f\"> </span>il <span class=\"_ _19\"> </span>loc<span class=\"_ _0\"></span>ato<span class=\"_ _17\"></span>re <span class=\"_ _1f\"> </span>mett<span class=\"_ _17\"></span>e <span class=\"_ _1f\"> </span>il <span class=\"_ _1f\"> </span>be<span class=\"_ _17\"></span>ne <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>di<span class=\"_ _17\"></span>spos<span class=\"_ _17\"></span>izio<span class=\"_ _17\"></span>ne <span class=\"_ _1f\"> </span>del<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>loc<span class=\"_ _17\"></span>atar<span class=\"_ _0\"></span>io </span></span>(<span class=\"ff6\">co<span class=\"_ _17\"></span>mmen<span class=\"_ _0\"></span>cem<span class=\"_ _17\"></span>ent <span class=\"_ _17\"></span>date<span class=\"_ _17\"></span><span class=\"ff1\">) e<span class=\"_ _17\"></span>d \u00e8<span class=\"_ _17\"></span> de<span class=\"_ _0\"></span>ter<span class=\"_ _17\"></span>mina<span class=\"_ _17\"></span>ta c<span class=\"_ _17\"></span>onsi<span class=\"_ _17\"></span>dera<span class=\"_ _17\"></span>ndo <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>peri<span class=\"_ _0\"></span>od<span class=\"_ _17\"></span>o no<span class=\"_ _17\"></span>n an<span class=\"_ _17\"></span>null<span class=\"_ _17\"></span>abil<span class=\"_ _17\"></span>e del<span class=\"_ _17\"></span> co<span class=\"_ _17\"></span>ntra<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>, </span></span>ci<span class=\"_ _17\"></span>o\u00e8 <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>peri<span class=\"_ _17\"></span>odo <span class=\"_ _15\"></span>du<span class=\"_ _17\"></span>rant<span class=\"_ _0\"></span>e <span class=\"_ _15\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _15\"></span>qu<span class=\"_ _17\"></span>ale <span class=\"_ _15\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _15\"></span>pa<span class=\"_ _17\"></span>rti <span class=\"_ _15\"></span>h<span class=\"_ _0\"></span>an<span class=\"_ _17\"></span>no <span class=\"_ _15\"></span>dei<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>dir<span class=\"_ _17\"></span>itti <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>degl<span class=\"_ _17\"></span>i <span class=\"_ _15\"></span>ob<span class=\"_ _17\"></span>bligh<span class=\"_ _17\"></span>i <span class=\"_ _15\"></span>lega<span class=\"_ _0\"></span>lme<span class=\"_ _17\"></span>nte <span class=\"_ _14\"></span>esec<span class=\"_ _17\"></span>utiv<span class=\"_ _17\"></span>i (<span class=\"ff6\">en<span class=\"_ _17\"></span>force<span class=\"_ _17\"></span>abl<span class=\"_ _17\"></span>e<span class=\"ff1\">) e <span class=\"_ _0\"></span>in<span class=\"_ _17\"></span>clud<span class=\"_ _17\"></span>e anc<span class=\"_ _17\"></span>he i<span class=\"_ _17\"></span> <span class=\"ff6\">rent-<span class=\"_ _17\"></span>free <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rio<span class=\"_ _17\"></span>d<span class=\"ff1\">. A<span class=\"_ _17\"></span> tal<span class=\"_ _17\"></span>e du<span class=\"_ _17\"></span>rata <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span> ag<span class=\"_ _17\"></span>giu<span class=\"_ _0\"></span>ng<span class=\"_ _17\"></span>e: </span></span></span></span>\u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span></span>il<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>peri<span class=\"_ _17\"></span>odo<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>cope<span class=\"_ _17\"></span>rto <span class=\"_ _16\"></span>da <span class=\"_ _16\"></span>un\u2019<span class=\"_ _17\"></span>opzi<span class=\"_ _17\"></span>one <span class=\"_ _16\"></span>di <span class=\"_ _6d\"></span>rinn<span class=\"_ _17\"></span>ovo <span class=\"_ _16\"></span>del<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>con<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>rat<span class=\"_ _17\"></span>to <span class=\"_ _16\"></span>(\u201cop<span class=\"_ _17\"></span>zion<span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>proro<span class=\"_ _17\"></span>ga\u201d <span class=\"_ _16\"></span>o <span class=\"_ _17\"></span><span class=\"ff6\">ren<span class=\"_ _17\"></span>ewa<span class=\"_ _17\"></span>l </span>op<span class=\"_ _17\"></span>tion<span class=\"_ _0\"></span><span class=\"ff1\">), q<span class=\"_ _17\"></span>uan<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> la<span class=\"_ _17\"></span> soc<span class=\"_ _17\"></span>iet\u00e0 \u00e8<span class=\"_ _17\"></span> rag<span class=\"_ _17\"></span>ione<span class=\"_ _17\"></span>vol<span class=\"_ _0\"></span>men<span class=\"_ _17\"></span>te ce<span class=\"_ _17\"></span>rta d<span class=\"_ _17\"></span>i es<span class=\"_ _17\"></span>erci<span class=\"_ _17\"></span>tare <span class=\"_ _0\"></span>tal<span class=\"_ _17\"></span>e op<span class=\"_ _17\"></span>zione<span class=\"_ _17\"></span>;  </span>\u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span></span>i <span class=\"_ _1f\"> </span>peri<span class=\"_ _17\"></span>odi<span class=\"_ _17\"></span> <span class=\"_ _8\"> </span>su<span class=\"_ _17\"></span>cces<span class=\"_ _0\"></span>siv<span class=\"_ _17\"></span>i <span class=\"_ _21\"> </span>alla <span class=\"_ _1f\"> </span>data<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>ris<span class=\"_ _17\"></span>olu<span class=\"_ _17\"></span>zione<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>(\u201copz<span class=\"_ _17\"></span>ione<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>ri<span class=\"_ _0\"></span>sol<span class=\"_ _17\"></span>uzion<span class=\"_ _17\"></span>e\u201d <span class=\"_ _21\"> </span>o <span class=\"_ _21\"> </span><span class=\"ff6\">termi<span class=\"_ _17\"></span>nati<span class=\"_ _17\"></span>on<span class=\"_ _82\"> </span></span><span class=\"ff6\"> </span>op<span class=\"_ _17\"></span>tion<span class=\"_ _0\"></span><span class=\"ff1\">), q<span class=\"_ _17\"></span>uan<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> la<span class=\"_ _17\"></span> soc<span class=\"_ _17\"></span>iet\u00e0 \u00e8<span class=\"_ _17\"></span> rag<span class=\"_ _17\"></span>ione<span class=\"_ _17\"></span>vol<span class=\"_ _0\"></span>men<span class=\"_ _17\"></span>te ce<span class=\"_ _17\"></span>rta d<span class=\"_ _17\"></span>i no<span class=\"_ _17\"></span>n es<span class=\"_ _0\"></span>erc<span class=\"_ _17\"></span>itar<span class=\"_ _0\"></span>e t<span class=\"_ _0\"></span>al<span class=\"_ _17\"></span>e op<span class=\"_ _0\"></span>zi<span class=\"_ _17\"></span>one. </span>Le<span class=\"_ _17\"></span> opzi<span class=\"_ _17\"></span>oni <span class=\"_ _0\"></span>di<span class=\"_ _17\"></span> riso<span class=\"_ _17\"></span>luzi<span class=\"_ _17\"></span>one d<span class=\"_ _17\"></span>eten<span class=\"_ _0\"></span>ute<span class=\"_ _17\"></span> sol<span class=\"_ _17\"></span>o da<span class=\"_ _17\"></span>l lo<span class=\"_ _17\"></span>catore<span class=\"_ _17\"></span> non<span class=\"_ _17\"></span> son<span class=\"_ _0\"></span>o c<span class=\"_ _17\"></span>onsi<span class=\"_ _17\"></span>dera<span class=\"_ _17\"></span>te.  La<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>rag<span class=\"_ _0\"></span>io<span class=\"_ _17\"></span>nevo<span class=\"_ _17\"></span>le cert<span class=\"_ _0\"></span>ezz<span class=\"_ _17\"></span>a di<span class=\"_ _0\"></span> eser<span class=\"_ _17\"></span>cita<span class=\"_ _17\"></span>re o meno<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>un\u2019<span class=\"_ _17\"></span>opz<span class=\"_ _0\"></span>io<span class=\"_ _17\"></span>ne di pr<span class=\"_ _17\"></span>orog<span class=\"_ _0\"></span>a o ris<span class=\"_ _17\"></span>oluz<span class=\"_ _0\"></span>io<span class=\"_ _17\"></span>ne pre<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>sta<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dal<span class=\"_ _17\"></span> co<span class=\"_ _0\"></span>ntr<span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>o <span class=\"_ _1f\"> </span>\u00e8 <span class=\"_ _21\"> </span>veri<span class=\"_ _17\"></span>fica<span class=\"_ _17\"></span>ta <span class=\"_ _21\"> </span>dal<span class=\"_ _17\"></span>la <span class=\"_ _21\"> </span>so<span class=\"_ _0\"></span>cie<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _21\"> </span>all<span class=\"_ _17\"></span>a <span class=\"_ _21\"> </span>data<span class=\"_ _17\"></span> <span class=\"_ _8\"> </span>di <span class=\"_ _1f\"> </span>deco<span class=\"_ _17\"></span>rrenz<span class=\"_ _17\"></span>a, <span class=\"_ _21\"> </span>con<span class=\"_ _17\"></span>sid<span class=\"_ _0\"></span>era<span class=\"_ _17\"></span>ndo <span class=\"_ _1f\"> </span>tutti<span class=\"_ _17\"></span> <span class=\"_ _8\"> </span>i <span class=\"_ _1f\"> </span>fatti<span class=\"_ _17\"></span> <span class=\"_ _8\"> </span>e <span class=\"_ _1f\"> </span>le ci<span class=\"_ _17\"></span>rcost<span class=\"_ _17\"></span>anze<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>che <span class=\"_ _12\"> </span>gene<span class=\"_ _17\"></span>rano <span class=\"_ _12\"> </span>un <span class=\"_ _19\"> </span>in<span class=\"_ _17\"></span>cent<span class=\"_ _17\"></span>ivo <span class=\"_ _12\"> </span>econ<span class=\"_ _17\"></span>omico<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>all<span class=\"_ _17\"></span>\u2019eser<span class=\"_ _17\"></span>cizio<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>men<span class=\"_ _17\"></span>o<span class=\"_ _6\"></span><span class=\"ff1\"> <span class=\"_ _19\"> </span></span>del<span class=\"_ _17\"></span>l\u2019op<span class=\"_ _17\"></span>zion<span class=\"_ _17\"></span>e, <span class=\"_ _19\"> </span>ed <span class=\"_ _12\"> </span>\u00e8 su<span class=\"_ _0\"></span>cce<span class=\"_ _17\"></span>ssi<span class=\"_ _0\"></span>vam<span class=\"_ _17\"></span>ente<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>ri<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>rif<span class=\"_ _17\"></span>icata<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>og<span class=\"_ _17\"></span>ni <span class=\"_ _19\"> </span>qu<span class=\"_ _17\"></span>alvo<span class=\"_ _17\"></span>lta <span class=\"_ _12\"></span>si <span class=\"_ _19\"></span>pr<span class=\"_ _17\"></span>esen<span class=\"_ _17\"></span>tino<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>even<span class=\"_ _17\"></span>ti <span class=\"_ _19\"> </span>si<span class=\"_ _0\"></span>gn<span class=\"_ _17\"></span>ifica<span class=\"_ _17\"></span>tivi <span class=\"_ _12\"></span>o <span class=\"_ _19\"> </span>cam<span class=\"_ _0\"></span>bi<span class=\"_ _17\"></span>amen<span class=\"_ _0\"></span>ti<span class=\"_ _17\"></span> ne<span class=\"_ _17\"></span>lle <span class=\"_ _6d\"></span>circ<span class=\"_ _17\"></span>osta<span class=\"_ _17\"></span>nze <span class=\"_ _6d\"></span>che<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>potre<span class=\"_ _17\"></span>bbe<span class=\"_ _0\"></span>ro <span class=\"_ _6d\"></span>in<span class=\"_ _0\"></span>cid<span class=\"_ _17\"></span>ere <span class=\"_ _6d\"></span>sull<span class=\"_ _17\"></span>a <span class=\"_ _16\"></span>sua<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>de<span class=\"_ _0\"></span>ter<span class=\"_ _17\"></span>mina<span class=\"_ _17\"></span>zion<span class=\"_ _17\"></span>e, <span class=\"_ _6d\"></span>e <span class=\"_ _16\"></span>che<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>sono <span class=\"_ _6d\"></span>sott<span class=\"_ _17\"></span>o <span class=\"_ _16\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>con<span class=\"_ _17\"></span>trol<span class=\"_ _17\"></span>lo de<span class=\"_ _17\"></span>lla s<span class=\"_ _17\"></span>ocie<span class=\"_ _17\"></span>t\u00e0. Co<span class=\"_ _17\"></span>ntab<span class=\"_ _17\"></span>iliz<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>zio<span class=\"_ _17\"></span>ne d<span class=\"_ _0\"></span>el <span class=\"ff6\">l<span class=\"_ _17\"></span>easi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> </span></span>Al<span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>de<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rre<span class=\"_ _0\"></span>nz<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff7\">, l<span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>soci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _16\"></span>rile<span class=\"_ _0\"></span>va <span class=\"_ _16\"></span>l\u2019at<span class=\"_ _17\"></span>tivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>il <span class=\"_ _17\"></span>dir<span class=\"_ _0\"></span>itt<span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>uti<span class=\"_ _17\"></span>lizzo<span class=\"_ _17\"></span> <span class=\"_ _0\"></span>(<span class=\"ff6\">Ri<span class=\"_ _17\"></span>ght <span class=\"_ _17\"></span>of <span class=\"_ _16\"></span>Use<span class=\"_ _17\"></span> </span></span></span>o R<span class=\"_ _17\"></span>oU<span class=\"ff1\">) <span class=\"_ _17\"></span>e la<span class=\"_ _17\"></span> pass<span class=\"_ _17\"></span>ivi<span class=\"_ _17\"></span>t\u00e0 del<span class=\"_ _17\"></span> <span class=\"ff6\">leas<span class=\"_ _17\"></span>ing<span class=\"_ _0\"></span><span class=\"ff1\"> (<span class=\"ff6\">l<span class=\"_ _17\"></span>ease<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>li<span class=\"_ _17\"></span>abili<span class=\"_ _17\"></span>ty<span class=\"ff1 ls7\">).<span class=\"ls0\"> </span></span></span></span></span></span>L\u2019<span class=\"_ _17\"></span>attiv<span class=\"_ _17\"></span>it\u00e0 <span class=\"_ _3\"></span>consi<span class=\"_ _17\"></span>sten<span class=\"_ _17\"></span>te <span class=\"_ _12\"> </span>ne<span class=\"_ _17\"></span>l <span class=\"_ _12\"> </span>diri<span class=\"_ _17\"></span>tto <span class=\"_ _12\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _12\"> </span>utili<span class=\"_ _17\"></span>zzo <span class=\"_ _12\"></span>vi<span class=\"_ _17\"></span>ene <span class=\"_ _3\"></span>inizi<span class=\"_ _17\"></span>alme<span class=\"_ _17\"></span>nte <span class=\"_ _12\"></span>val<span class=\"_ _17\"></span>utat<span class=\"_ _17\"></span>a <span class=\"_ _12\"> </span>al <span class=\"_ _3\"></span>costo<span class=\"_ _17\"></span>, <span class=\"_ _12\"> </span>comp<span class=\"_ _0\"></span>ren<span class=\"_ _17\"></span>sivo<span class=\"_ _17\"></span> de<span class=\"_ _17\"></span>ll'im<span class=\"_ _17\"></span>porto<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>del<span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>va<span class=\"_ _0\"></span>lu<span class=\"_ _17\"></span>tazion<span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>ini<span class=\"_ _17\"></span>zial<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>dell<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>pas<span class=\"_ _17\"></span>sivit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _17\"></span><span class=\"ff6\">leasi<span class=\"_ _17\"></span>ng<span class=\"ff1\">, <span class=\"_ _16\"></span>rett<span class=\"_ _17\"></span>ific<span class=\"_ _17\"></span>ato <span class=\"_ _16\"></span>dei <span class=\"_ _16\"></span>pag<span class=\"_ _17\"></span>amen<span class=\"_ _17\"></span>ti <span class=\"_ _17\"></span>do<span class=\"_ _0\"></span>vu<span class=\"_ _0\"></span>ti </span></span>pe<span class=\"_ _17\"></span>r il <span class=\"ff6\">le<span class=\"_ _17\"></span>asi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> eff<span class=\"_ _0\"></span>ett<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>ti a<span class=\"_ _17\"></span>lla<span class=\"_ _0\"></span> dat<span class=\"_ _17\"></span>a o pr<span class=\"_ _17\"></span>ima<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>de<span class=\"_ _17\"></span>lla d<span class=\"_ _17\"></span>ata d<span class=\"_ _17\"></span>i de<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rre<span class=\"_ _17\"></span>nza, i<span class=\"_ _17\"></span>ncre<span class=\"_ _17\"></span>ment<span class=\"_ _17\"></span>ato d<span class=\"_ _0\"></span>ei<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>co<span class=\"_ _17\"></span>sti di<span class=\"_ _17\"></span>retti<span class=\"_ _17\"></span> </span></span>in<span class=\"_ _17\"></span>izia<span class=\"_ _0\"></span>li <span class=\"_ _17\"></span>so<span class=\"_ _0\"></span>ste<span class=\"_ _17\"></span>nuti <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>una<span class=\"_ _17\"></span> sti<span class=\"_ _17\"></span>ma <span class=\"_ _17\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>costi<span class=\"_ _17\"></span> c<span class=\"_ _17\"></span>he i<span class=\"_ _0\"></span>l <span class=\"_ _17\"></span>lo<span class=\"_ _0\"></span>cata<span class=\"_ _17\"></span>rio <span class=\"_ _17\"></span>do<span class=\"_ _0\"></span>vr\u00e0<span class=\"_ _17\"></span> so<span class=\"_ _17\"></span>sten<span class=\"_ _17\"></span>ere <span class=\"_ _17\"></span>per<span class=\"_ _17\"></span> lo <span class=\"_ _17\"></span>sma<span class=\"_ _17\"></span>ntel<span class=\"_ _17\"></span>lame<span class=\"_ _17\"></span>nto e l<span class=\"_ _17\"></span>a ri<span class=\"_ _17\"></span>mozi<span class=\"_ _17\"></span>one d<span class=\"_ _0\"></span>ell<span class=\"_ _17\"></span>'atti<span class=\"_ _17\"></span>vit\u00e0 <span class=\"_ _0\"></span>sot<span class=\"_ _17\"></span>tosta<span class=\"_ _17\"></span>nte o<span class=\"_ _17\"></span> per<span class=\"_ _0\"></span> il<span class=\"_ _17\"></span> rip<span class=\"_ _17\"></span>risti<span class=\"_ _0\"></span>no<span class=\"_ _17\"></span> dell<span class=\"_ _17\"></span>'attiv<span class=\"_ _17\"></span>it\u00e0 <span class=\"_ _17\"></span>sotto<span class=\"_ _17\"></span>stant<span class=\"_ _17\"></span>e o d<span class=\"_ _17\"></span>el s<span class=\"_ _17\"></span>ito i<span class=\"_ _17\"></span>n cui<span class=\"_ _17\"></span> \u00e8 ub<span class=\"_ _17\"></span>icat<span class=\"_ _0\"></span>a, <span class=\"_ _0\"></span>al<span class=\"_ _17\"></span> netto<span class=\"_ _17\"></span> deg<span class=\"_ _17\"></span>li i<span class=\"_ _17\"></span>ncent<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>i a<span class=\"_ _17\"></span>l <span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff1\"> rice<span class=\"_ _17\"></span>vuti<span class=\"_ _17\"></span>.  </span></span>La<span class=\"_ _17\"></span> pass<span class=\"_ _17\"></span>ivi<span class=\"_ _17\"></span>t\u00e0 de<span class=\"_ _17\"></span>l <span class=\"ff6\">le<span class=\"_ _17\"></span>asin<span class=\"_ _0\"></span>g<span class=\"ff1\"> v<span class=\"_ _0\"></span>ien<span class=\"_ _17\"></span>e va<span class=\"_ _17\"></span>luta<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>al<span class=\"_ _17\"></span> val<span class=\"_ _17\"></span>ore a<span class=\"_ _17\"></span>ttua<span class=\"_ _17\"></span>le d<span class=\"_ _17\"></span>ei p<span class=\"_ _17\"></span>agam<span class=\"_ _17\"></span>enti<span class=\"_ _17\"></span> dov<span class=\"_ _0\"></span>uti <span class=\"_ _17\"></span>per i<span class=\"_ _17\"></span>l le<span class=\"_ _17\"></span>asi<span class=\"_ _17\"></span>ng n<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> </span></span>ve<span class=\"_ _0\"></span>rsa<span class=\"_ _17\"></span>ti <span class=\"_ _17\"></span>all<span class=\"_ _17\"></span>a d<span class=\"_ _17\"></span>ata <span class=\"_ _17\"></span>di<span class=\"_ _17\"></span> de<span class=\"_ _17\"></span>corre<span class=\"_ _17\"></span>nza. <span class=\"_ _17\"></span>Ai<span class=\"_ _17\"></span> fi<span class=\"_ _17\"></span>ni <span class=\"_ _17\"></span>del<span class=\"_ _0\"></span>l\u2019a<span class=\"_ _17\"></span>ttual<span class=\"_ _17\"></span>izz<span class=\"_ _17\"></span>azion<span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>soci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _17\"></span>uti<span class=\"_ _0\"></span>liz<span class=\"_ _17\"></span>za, <span class=\"_ _17\"></span>qua<span class=\"_ _17\"></span>ndo<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>poss<span class=\"_ _17\"></span>ibile<span class=\"_ _17\"></span> e<span class=\"_ _0\"></span> se<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>ev<span class=\"_ _17\"></span>inci<span class=\"_ _17\"></span>bile<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dal<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>cont<span class=\"_ _0\"></span>rat<span class=\"_ _0\"></span>to,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>tass<span class=\"_ _17\"></span>o di inte<span class=\"_ _17\"></span>ress<span class=\"_ _0\"></span>e impl<span class=\"_ _17\"></span>ici<span class=\"_ _17\"></span>to <span class=\"_ _6\"></span>de<span class=\"_ _17\"></span>l <span class=\"_ _6\"></span><span class=\"ff6\">leasi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> o, in alte<span class=\"_ _17\"></span>rna<span class=\"_ _0\"></span>tiv<span class=\"_ _17\"></span>a, il tass<span class=\"_ _0\"></span>o di<span class=\"_ _17\"></span> </span></span>fin<span class=\"_ _17\"></span>anz<span class=\"_ _0\"></span>ia<span class=\"_ _17\"></span>mento<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>mar<span class=\"_ _17\"></span>ginal<span class=\"_ _17\"></span>e <span class=\"_ _6\"></span>(<span class=\"ff6\">inc<span class=\"_ _17\"></span>reme<span class=\"_ _0\"></span>nta<span class=\"_ _17\"></span>l <span class=\"_ _6\"></span>bor<span class=\"_ _0\"></span>row<span class=\"_ _17\"></span>ing<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>rate<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>- <span class=\"_ _6\"></span>IBR<span class=\"ff1\">).<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>I <span class=\"_ _6\"></span>paga<span class=\"_ _17\"></span>ment<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>d<span class=\"_ _17\"></span>ovut<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>pe<span class=\"_ _17\"></span>r <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span><span class=\"ff6\">leas<span class=\"_ _17\"></span>ing<span class=\"ff1\"> </span></span></span></span>in<span class=\"_ _17\"></span>clusi<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>nell<span class=\"_ _17\"></span>a <span class=\"_ _15\"></span>valu<span class=\"_ _17\"></span>tazi<span class=\"_ _17\"></span>one <span class=\"_ _15\"></span>de<span class=\"_ _17\"></span>lla <span class=\"_ _14\"></span>pass<span class=\"_ _17\"></span>ivit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>compr<span class=\"_ _17\"></span>endo<span class=\"_ _17\"></span>no <span class=\"_ _15\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>pag<span class=\"_ _17\"></span>amen<span class=\"_ _17\"></span>ti <span class=\"_ _15\"></span>fi<span class=\"_ _0\"></span>ssi<span class=\"_ _0\"></span>, <span class=\"_ _15\"></span>i <span class=\"_ _14\"></span>paga<span class=\"_ _17\"></span>ment<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>va<span class=\"_ _17\"></span>riab<span class=\"_ _17\"></span>ili ch<span class=\"_ _0\"></span>e <span class=\"_ _17\"></span>dipe<span class=\"_ _17\"></span>ndon<span class=\"_ _17\"></span>o d<span class=\"_ _0\"></span>a <span class=\"_ _17\"></span>un i<span class=\"_ _17\"></span>ndice<span class=\"_ _17\"></span> o <span class=\"_ _17\"></span>un <span class=\"_ _0\"></span>tas<span class=\"_ _17\"></span>so, <span class=\"_ _17\"></span>gli<span class=\"_ _0\"></span> i<span class=\"_ _17\"></span>mpor<span class=\"_ _0\"></span>ti <span class=\"_ _17\"></span>che<span class=\"_ _17\"></span> si <span class=\"_ _17\"></span>pre<span class=\"_ _0\"></span>ved<span class=\"_ _17\"></span>e d<span class=\"_ _17\"></span>i p<span class=\"_ _17\"></span>agare<span class=\"_ _17\"></span> a <span class=\"_ _17\"></span>titol<span class=\"_ _17\"></span>o d<span class=\"_ _17\"></span>i g<span class=\"_ _17\"></span>aran<span class=\"_ _0\"></span>zia su<span class=\"_ _0\"></span>l <span class=\"_ _1f\"> </span>valo<span class=\"_ _17\"></span>re <span class=\"_ _21\"> </span>res<span class=\"_ _17\"></span>idu<span class=\"_ _0\"></span>o, <span class=\"_ _1f\"> </span>il <span class=\"_ _1f\"> </span>prez<span class=\"_ _17\"></span>zo <span class=\"_ _21\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _8\"> </span>es<span class=\"_ _17\"></span>erci<span class=\"_ _0\"></span>zi<span class=\"_ _17\"></span>o <span class=\"_ _21\"> </span>di <span class=\"_ _1f\"> </span>un\u2019o<span class=\"_ _0\"></span>pz<span class=\"_ _0\"></span>io<span class=\"_ _17\"></span>ne <span class=\"_ _21\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _8\"> </span>ac<span class=\"_ _0\"></span>qui<span class=\"_ _17\"></span>sto <span class=\"_ _1f\"> </span>(che<span class=\"_ _0\"></span> <span class=\"_ _21\"> </span>la <span class=\"_ _1f\"> </span>soc<span class=\"_ _0\"></span>ie<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _21\"> </span>ha <span class=\"_ _1f\"> </span>la rag<span class=\"_ _17\"></span>ion<span class=\"_ _17\"></span>evole<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>cer<span class=\"_ _17\"></span>tezz<span class=\"_ _0\"></span>a di<span class=\"_ _0\"></span> eserc<span class=\"_ _17\"></span>itar<span class=\"_ _0\"></span>e),<span class=\"_ _0\"></span> i pag<span class=\"_ _17\"></span>amen<span class=\"_ _0\"></span>ti dov<span class=\"_ _17\"></span>uti in<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>un<span class=\"_ _0\"></span> perio<span class=\"_ _17\"></span>do di ri<span class=\"_ _0\"></span>nnov<span class=\"_ _0\"></span>o fac<span class=\"_ _17\"></span>oltativ<span class=\"_ _17\"></span>o <span class=\"_ _6\"></span>(se<span class=\"_ _17\"></span> la<span class=\"_ _17\"></span>  s<span class=\"_ _17\"></span>ocie<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _21\"> </span>ha <span class=\"_ _21\"> </span>la <span class=\"_ _21\"> </span>ragi<span class=\"_ _17\"></span>onevo<span class=\"_ _17\"></span>le <span class=\"_ _21\"> </span>cer<span class=\"_ _0\"></span>tez<span class=\"_ _17\"></span>za <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>ese<span class=\"_ _17\"></span>rcita<span class=\"_ _17\"></span>re <span class=\"_ _21\"> </span>l\u2019o<span class=\"_ _17\"></span>pzion<span class=\"_ _17\"></span>e <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>rinno<span class=\"_ _17\"></span>vo) <span class=\"_ _21\"> </span>e <span class=\"_ _21\"> </span>le <span class=\"_ _21\"> </span>pe<span class=\"_ _0\"></span>nal<span class=\"_ _17\"></span>it\u00e0 <span class=\"_ _21\"> </span>di ris<span class=\"_ _17\"></span>olu<span class=\"_ _17\"></span>zione<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>anti<span class=\"_ _0\"></span>ci<span class=\"_ _17\"></span>pata<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>(a <span class=\"_ _16\"></span>meno<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>soci<span class=\"_ _0\"></span>et\u00e0<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>abb<span class=\"_ _17\"></span>ia <span class=\"_ _17\"></span>la<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>ragio<span class=\"_ _17\"></span>nev<span class=\"_ _0\"></span>ole<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>certe<span class=\"_ _17\"></span>zza <span class=\"_ _16\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>non <span class=\"_ _16\"></span>riso<span class=\"_ _17\"></span>lve<span class=\"_ _17\"></span>re an<span class=\"_ _17\"></span>tici<span class=\"_ _17\"></span>pata<span class=\"_ _0\"></span>men<span class=\"_ _17\"></span>te i<span class=\"_ _0\"></span>l <span class=\"ff6\">l<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span>sin<span class=\"_ _17\"></span>g<span class=\"ff1 ls7\">).<span class=\"ls0\"> </span></span></span>Su<span class=\"_ _17\"></span>cces<span class=\"_ _17\"></span>siva<span class=\"_ _17\"></span>mente<span class=\"_ _17\"></span>, <span class=\"_ _19\"> </span>l\u2019<span class=\"_ _17\"></span>attivi<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _12\"> </span>per <span class=\"_ _12\"> </span>il <span class=\"_ _12\"> </span>di<span class=\"_ _0\"></span>rit<span class=\"_ _17\"></span>to <span class=\"_ _19\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>util<span class=\"_ _17\"></span>izz<span class=\"_ _0\"></span>o <span class=\"_ _19\"> </span>vi<span class=\"_ _17\"></span>ene<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>ammo<span class=\"_ _17\"></span>rtizz<span class=\"_ _17\"></span>ata <span class=\"_ _12\"> </span>a <span class=\"_ _19\"> </span>q<span class=\"_ _17\"></span>uote<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>cos<span class=\"_ _0\"></span>tan<span class=\"_ _17\"></span>ti <span class=\"_ _12\"> </span>per l\u2019i<span class=\"_ _17\"></span>nter<span class=\"_ _17\"></span>a <span class=\"_ _6\"></span>dura<span class=\"_ _17\"></span>ta <span class=\"_ _6\"></span>del<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>con<span class=\"_ _17\"></span>tratto<span class=\"_ _17\"></span>, <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>meno<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>contr<span class=\"_ _17\"></span>atto stes<span class=\"_ _0\"></span>so non<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>pre<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>tras<span class=\"_ _17\"></span>ferim<span class=\"_ _17\"></span>ento<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>del<span class=\"_ _17\"></span>la pro<span class=\"_ _17\"></span>prie<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>termi<span class=\"_ _17\"></span>ne <span class=\"_ _15\"></span>dell<span class=\"_ _17\"></span>a <span class=\"_ _3\"></span>dura<span class=\"_ _17\"></span>ta <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span><span class=\"ff6\">leasi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> <span class=\"_ _15\"></span>ovv<span class=\"_ _0\"></span>ero <span class=\"_ _15\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>costo<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _15\"></span><span class=\"ff6\">leasi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> <span class=\"_ _15\"></span>rifle<span class=\"_ _0\"></span>tta<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>fatto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>che<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>il </span></span></span></span>lo<span class=\"_ _17\"></span>cata<span class=\"_ _0\"></span>rio<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>eser<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1f\"> </span>l\u2019op<span class=\"_ _17\"></span>zione<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>ac<span class=\"_ _0\"></span>qui<span class=\"_ _17\"></span>sto. <span class=\"_ _1f\"> </span>In <span class=\"_ _21\"> </span>tal<span class=\"_ _17\"></span>e <span class=\"_ _21\"> </span>ult<span class=\"_ _0\"></span>ima<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>fatti<span class=\"_ _17\"></span>spec<span class=\"_ _17\"></span>ie <span class=\"_ _21\"> </span>l\u2019<span class=\"_ _17\"></span>ammor<span class=\"_ _17\"></span>tamen<span class=\"_ _17\"></span>to <span class=\"_ _21\"> </span>do<span class=\"_ _0\"></span>vr\u00e0<span class=\"_ _17\"></span> es<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>re il <span class=\"_ _6\"></span>pi<span class=\"_ _17\"></span>\u00f9 <span class=\"_ _6\"></span>brev<span class=\"_ _17\"></span>e <span class=\"_ _6\"></span>tra la <span class=\"_ _6\"></span>vi<span class=\"_ _0\"></span>ta util<span class=\"_ _17\"></span>e <span class=\"_ _6\"></span>del<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>be<span class=\"_ _0\"></span>ne e <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>dur<span class=\"_ _0\"></span>ata<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>de<span class=\"_ _17\"></span>l <span class=\"_ _6\"></span>cont<span class=\"_ _17\"></span>ratto<span class=\"_ _17\"></span>. <span class=\"_ _6\"></span>Le <span class=\"_ _6\"></span>vi<span class=\"_ _17\"></span>te <span class=\"_ _6\"></span>uti<span class=\"_ _17\"></span>li stima<span class=\"_ _17\"></span>te <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _17\"></span>e att<span class=\"_ _0\"></span>iv<span class=\"_ _17\"></span>it\u00e0 pe<span class=\"_ _17\"></span>r il d<span class=\"_ _17\"></span>irit<span class=\"_ _0\"></span>to d<span class=\"_ _17\"></span>i util<span class=\"_ _17\"></span>izzo s<span class=\"_ _17\"></span>ono c<span class=\"_ _17\"></span>alco<span class=\"_ _17\"></span>late<span class=\"_ _17\"></span> seco<span class=\"_ _17\"></span>ndo il m<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>imo<span class=\"_ _17\"></span> crite<span class=\"_ _17\"></span>rio a<span class=\"_ _17\"></span>ppli<span class=\"_ _17\"></span>cato al<span class=\"_ _17\"></span>le vo<span class=\"_ _17\"></span>ci di<span class=\"_ _17\"></span> imm<span class=\"_ _17\"></span>obil<span class=\"_ _17\"></span>izza<span class=\"_ _17\"></span>zioni<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>rife<span class=\"_ _17\"></span>rimen<span class=\"_ _17\"></span>to. <span class=\"_ _12\"></span>Ino<span class=\"_ _17\"></span>ltre<span class=\"_ _0\"></span>, <span class=\"_ _12\"></span>l'a<span class=\"_ _0\"></span>tti<span class=\"_ _17\"></span>vit\u00e0 <span class=\"_ _12\"></span>pe<span class=\"_ _17\"></span>r <span class=\"_ _19\"> </span>il<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>dir<span class=\"_ _0\"></span>itt<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>uti<span class=\"_ _17\"></span>liz<span class=\"_ _17\"></span>zo <span class=\"_ _12\"></span>viene<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>dim<span class=\"_ _17\"></span>inui<span class=\"_ _17\"></span>ta <span class=\"_ _12\"></span>del<span class=\"_ _0\"></span>le ev<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tua<span class=\"_ _17\"></span>li  per<span class=\"_ _17\"></span>dite<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>per  rid<span class=\"_ _17\"></span>uzi<span class=\"_ _0\"></span>on<span class=\"_ _17\"></span>e <span class=\"_ _1c\"> </span>di<span class=\"_ _0\"></span>  valo<span class=\"_ _17\"></span>re  (<span class=\"_ _6\"></span><span class=\"ff6\">im<span class=\"_ _17\"></span>pairm<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"ff1\">)  e  re<span class=\"_ _0\"></span>tti<span class=\"_ _17\"></span>fica<span class=\"_ _0\"></span>ta  al<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>fin<span class=\"_ _17\"></span>e <span class=\"_ _1c\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>rifl<span class=\"_ _0\"></span>ett<span class=\"_ _0\"></span>ere<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>le<span class=\"_ _17\"></span> </span></span>rim<span class=\"_ _17\"></span>isur<span class=\"_ _17\"></span>azio<span class=\"_ _17\"></span>ni de<span class=\"_ _17\"></span>lla <span class=\"_ _0\"></span>pa<span class=\"_ _17\"></span>ssivit<span class=\"_ _17\"></span>\u00e0 de<span class=\"_ _0\"></span>l <span class=\"ff6\">l<span class=\"_ _17\"></span>easi<span class=\"_ _17\"></span>ng<span class=\"ff1\">. </span></span>La<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>pa<span class=\"_ _17\"></span>ssi<span class=\"_ _0\"></span>vit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>del <span class=\"_ _6\"></span><span class=\"ff6\">leas<span class=\"_ _17\"></span>ing<span class=\"ff1\">, <span class=\"_ _6\"></span>succ<span class=\"_ _17\"></span>essi<span class=\"_ _17\"></span>vame<span class=\"_ _17\"></span>nte <span class=\"_ _6\"></span>alla<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>va<span class=\"_ _17\"></span>lutaz<span class=\"_ _17\"></span>ion<span class=\"_ _17\"></span>e <span class=\"_ _14\"></span>inizi<span class=\"_ _17\"></span>ale<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>al<span class=\"_ _17\"></span>la <span class=\"_ _14\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _14\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>dec<span class=\"_ _17\"></span>orren<span class=\"_ _17\"></span>za, <span class=\"_ _6\"></span>\u00e8 </span></span>va<span class=\"_ _0\"></span>lu<span class=\"_ _17\"></span>tata <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>cos<span class=\"_ _17\"></span>to <span class=\"_ _15\"></span>am<span class=\"_ _17\"></span>morti<span class=\"_ _17\"></span>zzato<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>uti<span class=\"_ _17\"></span>lizz<span class=\"_ _17\"></span>ando<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>crit<span class=\"_ _17\"></span>erio <span class=\"_ _14\"></span>del<span class=\"_ _17\"></span>l\u2019int<span class=\"_ _17\"></span>eress<span class=\"_ _17\"></span>e <span class=\"_ _15\"></span>ef<span class=\"_ _17\"></span>fetti<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>ed<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _14\"></span>rimis<span class=\"_ _17\"></span>urat<span class=\"_ _0\"></span>a <span class=\"_ _14\"></span>in ca<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>modi<span class=\"_ _17\"></span>fica<span class=\"_ _17\"></span> d<span class=\"_ _17\"></span>ei <span class=\"_ _16\"></span>futur<span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>pag<span class=\"_ _17\"></span>amen<span class=\"_ _17\"></span>ti <span class=\"_ _17\"></span>do<span class=\"_ _0\"></span>vu<span class=\"_ _0\"></span>ti <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>il <span class=\"_ _17\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff1\"> d<span class=\"_ _17\"></span>eriv<span class=\"_ _17\"></span>anti<span class=\"_ _17\"></span> <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>una<span class=\"_ _17\"></span> v<span class=\"_ _17\"></span>aria<span class=\"_ _17\"></span>zion<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>dell<span class=\"_ _17\"></span>'ind<span class=\"_ _0\"></span>ice<span class=\"_ _17\"></span> </span></span>o <span class=\"_ _3\"></span>tass<span class=\"_ _17\"></span>o, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cas<span class=\"_ _17\"></span>o <span class=\"_ _12\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>mod<span class=\"_ _0\"></span>ifi<span class=\"_ _17\"></span>ca <span class=\"_ _3\"></span>del<span class=\"_ _17\"></span>l'im<span class=\"_ _17\"></span>porto<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>che<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>la <span class=\"_ _3\"></span>soc<span class=\"_ _17\"></span>iet\u00e0<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>prev<span class=\"_ _17\"></span>ede<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>dov<span class=\"_ _17\"></span>er <span class=\"_ _3\"></span>pag<span class=\"_ _17\"></span>are <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>tito<span class=\"_ _0\"></span>lo<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>di<span class=\"_ _0\"></span> ga<span class=\"_ _17\"></span>ranzi<span class=\"_ _17\"></span>a <span class=\"_ _15\"></span>su<span class=\"_ _0\"></span>l <span class=\"_ _15\"></span>val<span class=\"_ _17\"></span>ore<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>res<span class=\"_ _17\"></span>iduo <span class=\"_ _14\"></span>o <span class=\"_ _15\"></span>qua<span class=\"_ _17\"></span>ndo<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>soci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _14\"></span>modi<span class=\"_ _17\"></span>fica<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>la<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>su<span class=\"_ _0\"></span>a <span class=\"_ _15\"></span>val<span class=\"_ _17\"></span>utaz<span class=\"_ _17\"></span>ione<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>con<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>rife<span class=\"_ _17\"></span>rimen<span class=\"_ _17\"></span>to al<span class=\"_ _17\"></span>l'es<span class=\"_ _17\"></span>erci<span class=\"_ _0\"></span>zio<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>o <span class=\"_ _6\"></span>men<span class=\"_ _17\"></span>o <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>un'o<span class=\"_ _17\"></span>pzio<span class=\"_ _17\"></span>ne <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>ac<span class=\"_ _17\"></span>quis<span class=\"_ _17\"></span>to, <span class=\"_ _6\"></span>pro<span class=\"_ _17\"></span>roga<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>o riso<span class=\"_ _0\"></span>lu<span class=\"_ _17\"></span>zione<span class=\"_ _17\"></span>. <span class=\"_ _6\"></span>Quan<span class=\"_ _17\"></span>do <span class=\"_ _6\"></span>la pass<span class=\"_ _17\"></span>ivit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>de<span class=\"_ _0\"></span>l le<span class=\"_ _17\"></span>asing<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _6\"></span>vie<span class=\"_ _17\"></span>ne rimi<span class=\"_ _0\"></span>sur<span class=\"_ _17\"></span>ata, il loc<span class=\"_ _17\"></span>atari<span class=\"_ _17\"></span>o <span class=\"_ _6\"></span>pr<span class=\"_ _0\"></span>oce<span class=\"_ _17\"></span>de ad una corr<span class=\"_ _17\"></span>ispo<span class=\"_ _17\"></span>nde<span class=\"_ _0\"></span>nte<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>modi<span class=\"_ _17\"></span>fica del<span class=\"_ _17\"></span>l'a<span class=\"_ _0\"></span>tti<span class=\"_ _17\"></span>vit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>pe<span class=\"_ _17\"></span>r <span class=\"_ _6\"></span>il </span>di<span class=\"_ _17\"></span>ritto<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _15\"></span>utili<span class=\"_ _17\"></span>zzo. <span class=\"_ _15\"></span>Se<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _15\"></span>valo<span class=\"_ _17\"></span>re <span class=\"_ _15\"></span>cont<span class=\"_ _17\"></span>abil<span class=\"_ _0\"></span>e <span class=\"_ _15\"></span>dell<span class=\"_ _17\"></span>'atti<span class=\"_ _17\"></span>vit\u00e0 <span class=\"_ _15\"></span>per<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _15\"></span>diri<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>uti<span class=\"_ _17\"></span>lizz<span class=\"_ _17\"></span>o <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>rid<span class=\"_ _0\"></span>ott<span class=\"_ _0\"></span>o <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>zero,<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>la mod<span class=\"_ _17\"></span>ific<span class=\"_ _17\"></span>a vi<span class=\"_ _17\"></span>ene <span class=\"_ _17\"></span>rilev<span class=\"_ _17\"></span>ata n<span class=\"_ _17\"></span>ell'<span class=\"_ _0\"></span>uti<span class=\"_ _0\"></span>le<span class=\"_ _17\"></span>/(per<span class=\"_ _0\"></span>di<span class=\"_ _17\"></span>ta) d<span class=\"_ _0\"></span>el<span class=\"_ _17\"></span>l\u2019es<span class=\"_ _0\"></span>erc<span class=\"_ _17\"></span>izi<span class=\"ff1 lsc\">o.<span class=\"ls0\"> </span></span>Ne<span class=\"_ _17\"></span>l pro<span class=\"_ _17\"></span>spe<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span> de<span class=\"_ _17\"></span>lla<span class=\"_ _17\"></span> situa<span class=\"_ _17\"></span>zion<span class=\"_ _0\"></span>e p<span class=\"_ _17\"></span>atri<span class=\"_ _0\"></span>mon<span class=\"_ _17\"></span>iale<span class=\"_ _0\"></span>-fi<span class=\"_ _17\"></span>nanzi<span class=\"_ _17\"></span>aria<span class=\"_ _0\"></span>, l<span class=\"_ _17\"></span>a soc<span class=\"_ _17\"></span>iet\u00e0<span class=\"_ _17\"></span> esp<span class=\"_ _17\"></span>one <span class=\"_ _0\"></span>le<span class=\"_ _17\"></span> attiv<span class=\"_ _0\"></span>it\u00e0<span class=\"_ _17\"></span> per<span class=\"_ _17\"></span> il d<span class=\"_ _17\"></span>irit<span class=\"_ _17\"></span>to di<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>util<span class=\"_ _17\"></span>izzo<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>tra le immo<span class=\"_ _17\"></span>bil<span class=\"_ _17\"></span>izzaz<span class=\"_ _17\"></span>ioni<span class=\"_ _17\"></span>, <span class=\"_ _6\"></span>nel<span class=\"_ _17\"></span>la stes<span class=\"_ _17\"></span>sa voc<span class=\"_ _17\"></span>e <span class=\"_ _6\"></span>nel<span class=\"_ _17\"></span>la qua<span class=\"_ _17\"></span>le sare<span class=\"_ _17\"></span>bber<span class=\"_ _17\"></span>o <span class=\"_ _6\"></span>esp<span class=\"_ _17\"></span>oste<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>tali<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>atti<span class=\"_ _0\"></span>vi<span class=\"_ _17\"></span>t\u00e0, se<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>foss<span class=\"_ _17\"></span>ero <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>prop<span class=\"_ _0\"></span>rie<span class=\"_ _17\"></span>t\u00e0; <span class=\"_ _16\"></span>e l<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>pass<span class=\"_ _17\"></span>ivit\u00e0<span class=\"_ _17\"></span> d<span class=\"_ _17\"></span>el <span class=\"_ _17\"></span>lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span> t<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>a <span class=\"_ _17\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>pas<span class=\"_ _17\"></span>sivit<span class=\"_ _17\"></span>\u00e0 <span class=\"_ _17\"></span>finan<span class=\"_ _17\"></span>zia<span class=\"_ _0\"></span>rie<span class=\"_ _0\"></span>. <span class=\"_ _17\"></span>A <span class=\"_ _17\"></span>con<span class=\"_ _17\"></span>to <span class=\"_ _17\"></span>eco<span class=\"_ _17\"></span>nomi<span class=\"_ _17\"></span>co gl<span class=\"_ _17\"></span>i  i<span class=\"_ _17\"></span>nter<span class=\"_ _17\"></span>essi<span class=\"_ _17\"></span>  p<span class=\"_ _17\"></span>assiv<span class=\"_ _17\"></span>i <span class=\"_ _21\"> </span>sulle<span class=\"_ _17\"></span>  p<span class=\"_ _17\"></span>assi<span class=\"_ _17\"></span>vit\u00e0<span class=\"_ _17\"></span>  d<span class=\"_ _17\"></span>el <span class=\"_ _21\"> </span>leasi<span class=\"_ _17\"></span>ng <span class=\"_ _21\"> </span>cost<span class=\"_ _0\"></span>itu<span class=\"_ _17\"></span>isco<span class=\"_ _17\"></span>no <span class=\"_ _21\"> </span>una<span class=\"_ _17\"></span>  c<span class=\"_ _17\"></span>ompon<span class=\"_ _17\"></span>ente<span class=\"_ _17\"></span>  d<span class=\"_ _17\"></span>egli<span class=\"_ _17\"></span>  o<span class=\"_ _17\"></span>neri fin<span class=\"_ _17\"></span>anz<span class=\"_ _0\"></span>ia<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>i <span class=\"_ _17\"></span>e s<span class=\"_ _17\"></span>ono <span class=\"_ _17\"></span>esp<span class=\"_ _17\"></span>osti<span class=\"_ _17\"></span> s<span class=\"_ _17\"></span>epar<span class=\"_ _0\"></span>ata<span class=\"_ _17\"></span>mente<span class=\"_ _17\"></span> da<span class=\"_ _17\"></span>lle<span class=\"_ _17\"></span> quo<span class=\"_ _17\"></span>te <span class=\"_ _0\"></span>di<span class=\"_ _17\"></span> am<span class=\"_ _17\"></span>morta<span class=\"_ _0\"></span>men<span class=\"_ _17\"></span>to <span class=\"_ _17\"></span>del<span class=\"_ _0\"></span>le<span class=\"_ _17\"></span> at<span class=\"_ _17\"></span>tivi<span class=\"_ _17\"></span>t\u00e0 p<span class=\"_ _17\"></span>er i<span class=\"_ _17\"></span>l d<span class=\"_ _17\"></span>irit<span class=\"_ _0\"></span>to<span class=\"_ _17\"></span> di<span class=\"_ _17\"></span> util<span class=\"_ _17\"></span>izzo<span class=\"_ _17\"></span>. Lo<span class=\"_ _17\"></span>cator<span class=\"_ _17\"></span>e Ind<span class=\"_ _17\"></span>ivi<span class=\"_ _17\"></span>duazi<span class=\"_ _17\"></span>one<span class=\"_ _0\"></span> del<span class=\"_ _17\"></span> lea<span class=\"_ _17\"></span>sing Al<span class=\"_ _17\"></span>la <span class=\"_ _1f\"> </span>dat<span class=\"_ _0\"></span>a <span class=\"_ _1f\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>ini<span class=\"_ _17\"></span>zio <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>cont<span class=\"_ _0\"></span>rat<span class=\"_ _0\"></span>to <span class=\"_ _19\"> </span>e, <span class=\"_ _19\"> </span>succ<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>men<span class=\"_ _17\"></span>te, <span class=\"_ _1f\"> </span>ad<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>ogn<span class=\"_ _17\"></span>i <span class=\"_ _1f\"> </span>mod<span class=\"_ _0\"></span>ifi<span class=\"_ _17\"></span>ca <span class=\"_ _1f\"> </span>de<span class=\"_ _17\"></span>i <span class=\"_ _1f\"> </span>termi<span class=\"_ _17\"></span>ni <span class=\"_ _19\"> </span>e <span class=\"_ _1f\"> </span>dell<span class=\"_ _17\"></span>e co<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>izi<span class=\"_ _17\"></span>oni<span class=\"_ _0\"></span>  con<span class=\"_ _17\"></span>trattu<span class=\"_ _17\"></span>ali<span class=\"_ _17\"></span>, <span class=\"_ _1c\"> </span>la  so<span class=\"_ _17\"></span>cie<span class=\"_ _0\"></span>t\u00e0  cl<span class=\"_ _17\"></span>ass<span class=\"_ _0\"></span>ifi<span class=\"_ _17\"></span>ca  ognu<span class=\"_ _17\"></span>no  de<span class=\"_ _17\"></span>i  sui<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sin<span class=\"_ _17\"></span>g<span class=\"ff1\">  <span class=\"ff7\">\u201catti<span class=\"_ _17\"></span>vi\u201d  co<span class=\"_ _17\"></span>me  <span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"ff1\"> </span></span></span></span></span>fin<span class=\"_ _17\"></span>anz<span class=\"_ _0\"></span>ia<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>io<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>o <span class=\"_ _19\"> </span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sin<span class=\"_ _0\"></span>g<span class=\"ff1\"> <span class=\"_ _19\"> </span>op<span class=\"_ _0\"></span>erat<span class=\"_ _17\"></span>ivo.<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>A <span class=\"_ _19\"> </span>tal<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>fin<span class=\"_ _17\"></span>e, <span class=\"_ _19\"> </span>la<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>soc<span class=\"_ _17\"></span>iet\u00e0<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>val<span class=\"_ _17\"></span>uta <span class=\"_ _19\"> </span>in<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>li<span class=\"_ _17\"></span>nea <span class=\"_ _19\"></span>ge<span class=\"_ _17\"></span>nera<span class=\"_ _17\"></span>le <span class=\"_ _19\"> </span>se <span class=\"_ _19\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span><span class=\"ff6\">le<span class=\"_ _17\"></span>asin<span class=\"_ _17\"></span>g<span class=\"ff1\"> </span></span></span></span>tra<span class=\"_ _17\"></span>sferi<span class=\"_ _17\"></span>sce <span class=\"_ _4\"> </span>sos<span class=\"_ _17\"></span>tanz<span class=\"_ _17\"></span>ialm<span class=\"_ _17\"></span>ente <span class=\"_ _4\"> </span>tutt<span class=\"_ _0\"></span>i <span class=\"_ _4\"> </span>i <span class=\"_ _4\"> </span>risc<span class=\"_ _17\"></span>hi <span class=\"_ _4\"> </span>e <span class=\"_ _5\"> </span>i <span class=\"_ _4\"> </span>ben<span class=\"_ _17\"></span>efic<span class=\"_ _17\"></span>i <span class=\"_ _5\"> </span>co<span class=\"_ _17\"></span>nness<span class=\"_ _17\"></span>i <span class=\"_ _4\"> </span>alla <span class=\"_ _4\"> </span>prop<span class=\"_ _17\"></span>riet\u00e0<span class=\"_ _17\"></span> <span class=\"_ _5\"> </span>de<span class=\"_ _0\"></span>ll'<span class=\"_ _17\"></span>attiv<span class=\"_ _17\"></span>it\u00e0 so<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>sta<span class=\"_ _17\"></span>nte.<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>In <span class=\"_ _15\"></span>tal <span class=\"_ _15\"></span>cas<span class=\"_ _17\"></span>o, <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"ff1\"> <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"></span>clas<span class=\"_ _17\"></span>sifi<span class=\"_ _17\"></span>cato<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>qual<span class=\"_ _17\"></span>e <span class=\"_ _3\"></span>fin<span class=\"_ _17\"></span>anzi<span class=\"_ _17\"></span>ario<span class=\"_ _17\"></span>, <span class=\"_ _3\"></span>altr<span class=\"_ _0\"></span>ime<span class=\"_ _17\"></span>nti <span class=\"_ _15\"></span>qua<span class=\"_ _17\"></span>le <span class=\"_ _15\"></span>ope<span class=\"_ _17\"></span>rati<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>. </span></span>Ne<span class=\"_ _17\"></span>ll'am<span class=\"_ _17\"></span>bito<span class=\"_ _17\"></span> di<span class=\"_ _0\"></span> tal<span class=\"_ _17\"></span>e v<span class=\"_ _17\"></span>aluta<span class=\"_ _17\"></span>zion<span class=\"_ _17\"></span>e, l<span class=\"_ _17\"></span>a so<span class=\"_ _0\"></span>ci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _17\"></span>consi<span class=\"_ _17\"></span>dera <span class=\"_ _17\"></span>tra <span class=\"_ _17\"></span>i v<span class=\"_ _17\"></span>ari <span class=\"_ _17\"></span>indi<span class=\"_ _17\"></span>cato<span class=\"_ _0\"></span>ri,<span class=\"_ _17\"></span> se <span class=\"_ _17\"></span>la d<span class=\"_ _0\"></span>ura<span class=\"_ _17\"></span>ta d<span class=\"_ _17\"></span>el <span class=\"ff6\">l<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span>si<span class=\"_ _17\"></span>ng<span class=\"ff1\"> </span></span>co<span class=\"_ _0\"></span>pre<span class=\"_ _17\"></span> la ma<span class=\"_ _0\"></span>gg<span class=\"_ _17\"></span>ior pa<span class=\"_ _17\"></span>rte de<span class=\"_ _0\"></span>ll<span class=\"_ _17\"></span>a vita<span class=\"_ _0\"></span> eco<span class=\"_ _17\"></span>nomi<span class=\"_ _17\"></span>ca del<span class=\"_ _0\"></span>l'a<span class=\"_ _17\"></span>ttivi<span class=\"_ _17\"></span>t\u00e0 so<span class=\"_ _17\"></span>ttost<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>te e<span class=\"_ _17\"></span>/o la p<span class=\"_ _17\"></span>rese<span class=\"_ _17\"></span>nza o<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>men<span class=\"_ _17\"></span>o di<span class=\"_ _0\"></span> op<span class=\"_ _17\"></span>zioni<span class=\"_ _17\"></span> di <span class=\"_ _17\"></span>acqui<span class=\"_ _17\"></span>sto r<span class=\"_ _17\"></span>agio<span class=\"_ _17\"></span>nevo<span class=\"_ _0\"></span>lme<span class=\"_ _17\"></span>nte <span class=\"_ _17\"></span>eserc<span class=\"_ _17\"></span>itab<span class=\"_ _17\"></span>ili.<span class=\"_ _17\"></span>  Pe<span class=\"_ _17\"></span>r <span class=\"_ _19\"> </span>i <span class=\"_ _12\"></span>cont<span class=\"_ _17\"></span>ratti<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>con<span class=\"_ _0\"></span>ten<span class=\"_ _17\"></span>enti<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>una<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>comp<span class=\"_ _17\"></span>one<span class=\"_ _17\"></span>nte <span class=\"_ _19\"></span><span class=\"ff6\">le<span class=\"_ _17\"></span>asi<span class=\"_ _0\"></span>ng<span class=\"ff1\"> <span class=\"_ _12\"></span>e <span class=\"_ _19\"></span>un<span class=\"_ _17\"></span>a <span class=\"_ _19\"></span>o <span class=\"_ _12\"></span>pi\u00f9<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>com<span class=\"_ _17\"></span>ponen<span class=\"_ _17\"></span>ti <span class=\"_ _19\"> </span><span class=\"ff6\">le<span class=\"_ _17\"></span>asin<span class=\"_ _17\"></span>g<span class=\"ff1\"> <span class=\"_ _19\"> </span>e <span class=\"_ _12\"></span>non </span></span></span></span>le<span class=\"_ _17\"></span>asing<span class=\"_ _17\"></span><span class=\"ff1\">, la<span class=\"_ _17\"></span> soci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _0\"></span>rip<span class=\"_ _17\"></span>arti<span class=\"_ _17\"></span>sce i<span class=\"_ _17\"></span>l co<span class=\"_ _0\"></span>rri<span class=\"_ _17\"></span>spett<span class=\"_ _17\"></span>ivo <span class=\"_ _17\"></span>del <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntra<span class=\"_ _17\"></span>tto a<span class=\"_ _0\"></span>pp<span class=\"_ _17\"></span>lica<span class=\"_ _17\"></span>ndo<span class=\"_ _0\"></span> l'<span class=\"_ _0\"></span>IFR<span class=\"_ _17\"></span>S 15. </span>Co<span class=\"_ _17\"></span>ntab<span class=\"_ _17\"></span>iliz<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>zio<span class=\"_ _17\"></span>ne d<span class=\"_ _0\"></span>el l<span class=\"_ _17\"></span>easi<span class=\"_ _17\"></span>ng In <span class=\"_ _a\"> </span>ca<span class=\"_ _17\"></span>so <span class=\"_ _a\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>lea<span class=\"_ _17\"></span>sing <span class=\"_ _a\"> </span><span class=\"ff6\">fina<span class=\"_ _0\"></span>nzi<span class=\"_ _17\"></span>ari<span class=\"_ _0\"></span>o<span class=\"ff1\"> <span class=\"_ _a\"> </span>la <span class=\"_ _a\"> </span>so<span class=\"_ _17\"></span>ciet\u00e0<span class=\"_ _17\"></span> <span class=\"_ _22\"> </span>ril<span class=\"_ _17\"></span>eva <span class=\"_ _a\"> </span>ne<span class=\"_ _17\"></span>l <span class=\"_ _a\"> </span>pros<span class=\"_ _0\"></span>pe<span class=\"_ _17\"></span>tto <span class=\"_ _a\"> </span>dell<span class=\"_ _17\"></span>a <span class=\"_ _a\"> </span>situ<span class=\"_ _0\"></span>azi<span class=\"_ _17\"></span>one </span></span>pa<span class=\"_ _17\"></span>trimo<span class=\"_ _17\"></span>nial<span class=\"_ _17\"></span>e-<span class=\"ff7\">fi<span class=\"_ _17\"></span>nanzi<span class=\"_ _17\"></span>aria <span class=\"_ _15\"></span>l\u2019a<span class=\"_ _17\"></span>ttivi<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _15\"></span>qua<span class=\"_ _0\"></span>le<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>credi<span class=\"_ _17\"></span>to <span class=\"_ _15\"></span>ad <span class=\"_ _15\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>val<span class=\"_ _17\"></span>ore <span class=\"_ _15\"></span>ug<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>le<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>all\u2019i<span class=\"_ _17\"></span>nvest<span class=\"_ _17\"></span>imen<span class=\"_ _17\"></span>to <span class=\"_ _3\"></span>ne<span class=\"_ _0\"></span>tto<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>nel<span class=\"_ _17\"></span> </span>le<span class=\"_ _17\"></span>asing<span class=\"_ _17\"></span><span class=\"ff7\">. <span class=\"_ _3\"></span>Per <span class=\"_ _15\"></span>valu<span class=\"_ _17\"></span>tare<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l\u2019i<span class=\"_ _17\"></span>nvest<span class=\"_ _17\"></span>imen<span class=\"_ _17\"></span>to <span class=\"_ _3\"></span>nett<span class=\"_ _0\"></span>o <span class=\"_ _15\"></span>nel<span class=\"_ _17\"></span> <span class=\"_ _12\"> </span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _12\"></span>la<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>so<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>et\u00e0<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>ri<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rre<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>tass<span class=\"_ _17\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>in<span class=\"_ _17\"></span>teres<span class=\"_ _17\"></span>se </span></span></span>imp<span class=\"_ _17\"></span>lici<span class=\"_ _17\"></span>to <span class=\"_ _6d\"></span>del <span class=\"_ _6d\"></span><span class=\"ff6\">le<span class=\"_ _17\"></span>asing<span class=\"_ _17\"></span><span class=\"ff7\">, <span class=\"_ _16\"></span>defi<span class=\"_ _17\"></span>nito<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>in<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>modo<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>tale<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>ric<span class=\"_ _17\"></span>ompr<span class=\"_ _17\"></span>end<span class=\"_ _17\"></span>ere <span class=\"_ _6d\"></span>i <span class=\"_ _6d\"></span>costi<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>dire<span class=\"_ _17\"></span>tti <span class=\"_ _6d\"></span>ini<span class=\"_ _17\"></span>ziali<span class=\"_ _0\"></span>. <span class=\"_ _6d\"></span>All<span class=\"_ _0\"></span>\u2019in<span class=\"_ _17\"></span>vest<span class=\"_ _17\"></span>imen<span class=\"_ _17\"></span>to </span></span>ne<span class=\"_ _17\"></span>tto ne<span class=\"_ _17\"></span>l <span class=\"ff6\">l<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span>sin<span class=\"_ _17\"></span>g<span class=\"ff7\">, la<span class=\"_ _17\"></span> soc<span class=\"_ _0\"></span>iet<span class=\"_ _0\"></span>\u00e0 a<span class=\"_ _17\"></span>ppl<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>a l<span class=\"_ _0\"></span>e d<span class=\"_ _17\"></span>ispo<span class=\"_ _17\"></span>sizio<span class=\"_ _17\"></span>ni pr<span class=\"_ _17\"></span>evis<span class=\"_ _17\"></span>te da<span class=\"_ _17\"></span>ll\u2019I<span class=\"_ _17\"></span>FRS <span class=\"_ _17\"></span>9 in t<span class=\"_ _17\"></span>ema d<span class=\"_ _17\"></span>i el<span class=\"_ _17\"></span>imi<span class=\"_ _0\"></span>naz<span class=\"_ _0\"></span>io<span class=\"_ _17\"></span>ne </span></span>co<span class=\"_ _0\"></span>nta<span class=\"_ _17\"></span>bil<span class=\"_ _17\"></span>e ed<span class=\"_ _0\"></span> ac<span class=\"_ _17\"></span>cant<span class=\"_ _0\"></span>ona<span class=\"_ _17\"></span>menti<span class=\"_ _17\"></span> per<span class=\"_ _0\"></span> ri<span class=\"_ _17\"></span>duzi<span class=\"_ _17\"></span>one <span class=\"_ _17\"></span>di va<span class=\"_ _17\"></span>lore. I p<span class=\"_ _0\"></span>rov<span class=\"_ _17\"></span>enti<span class=\"_ _17\"></span> fin<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>zi<span class=\"_ _0\"></span>ari<span class=\"_ _17\"></span> veng<span class=\"_ _17\"></span>ono r<span class=\"_ _0\"></span>il<span class=\"_ _17\"></span>evat<span class=\"_ _0\"></span>i l<span class=\"_ _0\"></span>un<span class=\"_ _17\"></span>go la<span class=\"_ _17\"></span> dura<span class=\"_ _17\"></span>ta de<span class=\"_ _0\"></span>l <span class=\"ff6\">l<span class=\"_ _17\"></span>easin<span class=\"_ _17\"></span>g<span class=\"ff1\"> sul<span class=\"_ _17\"></span>la b<span class=\"_ _17\"></span>ase d<span class=\"_ _17\"></span>i un <span class=\"_ _0\"></span>cri<span class=\"_ _17\"></span>teri<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> </span></span>si<span class=\"_ _17\"></span>stema<span class=\"_ _17\"></span>tico<span class=\"_ _17\"></span>. In c<span class=\"_ _17\"></span>aso d<span class=\"_ _0\"></span>i <span class=\"ff6\">le<span class=\"_ _17\"></span>asi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> ope<span class=\"_ _17\"></span>rati<span class=\"_ _17\"></span>vo la<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>so<span class=\"_ _17\"></span>ciet<span class=\"_ _17\"></span>\u00e0 ril<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>a i p<span class=\"_ _17\"></span>aga<span class=\"_ _0\"></span>men<span class=\"_ _17\"></span>ti ric<span class=\"_ _17\"></span>evut<span class=\"_ _17\"></span>i com<span class=\"_ _0\"></span>e p<span class=\"_ _17\"></span>rov<span class=\"_ _0\"></span>en<span class=\"_ _17\"></span>ti con<span class=\"_ _17\"></span> un </span></span>cri<span class=\"_ _17\"></span>teri<span class=\"_ _17\"></span>o a q<span class=\"_ _17\"></span>uote<span class=\"_ _17\"></span> cost<span class=\"_ _17\"></span>anti<span class=\"_ _17\"></span> lun<span class=\"_ _0\"></span>go<span class=\"_ _17\"></span> la d<span class=\"_ _17\"></span>urat<span class=\"_ _0\"></span>a d<span class=\"_ _17\"></span>el <span class=\"ff6\">l<span class=\"_ _0\"></span>ea<span class=\"_ _17\"></span>sing<span class=\"ff7\">, n<span class=\"_ _17\"></span>ell<span class=\"_ _17\"></span>a vo<span class=\"_ _0\"></span>ce <span class=\"_ _17\"></span>\u201c<span class=\"ff1\">Ric<span class=\"_ _17\"></span>avi<span class=\"ff7 ls7\">\u201d.</span> </span></span></span>Su<span class=\"_ _17\"></span>b-le<span class=\"_ _17\"></span>asing Pe<span class=\"_ _17\"></span>r <span class=\"_ _17\"></span>quan<span class=\"_ _17\"></span>to <span class=\"_ _17\"></span>rig<span class=\"_ _17\"></span>uard<span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span><span class=\"ff6\">sub-le<span class=\"_ _17\"></span>asin<span class=\"_ _17\"></span>g<span class=\"ff1\">, <span class=\"_ _17\"></span>la <span class=\"_ _16\"></span>soci<span class=\"_ _17\"></span>et\u00e0, <span class=\"_ _16\"></span>in <span class=\"_ _16\"></span>qual<span class=\"_ _17\"></span>it\u00e0 <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>loc<span class=\"_ _17\"></span>atore<span class=\"_ _17\"></span> i<span class=\"_ _17\"></span>nter<span class=\"_ _17\"></span>medio<span class=\"_ _17\"></span>, <span class=\"_ _17\"></span>clas<span class=\"_ _17\"></span>sifi<span class=\"_ _17\"></span>ca </span></span>la<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>sua quo<span class=\"_ _17\"></span>ta nel <span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _6\"></span>prin<span class=\"_ _17\"></span>cipal<span class=\"_ _17\"></span>e sepa<span class=\"_ _17\"></span>ratam<span class=\"_ _17\"></span>ente<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dal <span class=\"ff6\">sub-<span class=\"_ _17\"></span>leas<span class=\"_ _17\"></span>ing<span class=\"_ _0\"></span><span class=\"ff1\">. A <span class=\"_ _6\"></span>tal<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>fin<span class=\"_ _17\"></span>e, <span class=\"_ _6\"></span>cl<span class=\"_ _17\"></span>assi<span class=\"_ _17\"></span>fica<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>il <span class=\"ff6\">sub-<span class=\"_ _82\"> </span></span></span></span></span></span>le<span class=\"_ _17\"></span>asing<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _16\"></span>con <span class=\"_ _6d\"></span>rif<span class=\"_ _17\"></span>erime<span class=\"_ _17\"></span>nto <span class=\"_ _6d\"></span>all<span class=\"_ _17\"></span>'<span class=\"_ _6\"></span>att<span class=\"_ _17\"></span>ivit<span class=\"_ _17\"></span>\u00e0 <span class=\"_ _16\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>dirit<span class=\"_ _17\"></span>to <span class=\"_ _16\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>util<span class=\"_ _17\"></span>izzo<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>deri<span class=\"_ _17\"></span>vante<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>dal<span class=\"_ _17\"></span> <span class=\"_ _17\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"ff1\"> <span class=\"_ _6d\"></span>prin<span class=\"_ _17\"></span>cip<span class=\"_ _17\"></span>ale, <span class=\"_ _6d\"></span>piu<span class=\"_ _17\"></span>ttost<span class=\"_ _17\"></span>o </span></span></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>fac<span class=\"_ _17\"></span>endo<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>ri<span class=\"_ _17\"></span>ferim<span class=\"_ _17\"></span>ento<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>all<span class=\"_ _17\"></span>'atti<span class=\"_ _17\"></span>vit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>sot<span class=\"_ _17\"></span>tosta<span class=\"_ _17\"></span>nte.<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>Se<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _12\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _12\"></span>pri<span class=\"_ _17\"></span>nci<span class=\"_ _17\"></span>pale <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span><span class=\"ff6\">le<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>in<span class=\"_ _17\"></span>g<span class=\"ff1\"> <span class=\"_ _12\"></span>a <span class=\"_ _15\"></span>brev<span class=\"_ _17\"></span>e </span></span></span></span>ter<span class=\"_ _17\"></span>mine<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>ch<span class=\"_ _17\"></span>e <span class=\"_ _19\"> </span>la <span class=\"_ _12\"> </span>soci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _12\"> </span>ha <span class=\"_ _19\"> </span>co<span class=\"_ _17\"></span>ntab<span class=\"_ _0\"></span>ili<span class=\"_ _17\"></span>zzat<span class=\"_ _17\"></span>o <span class=\"_ _19\"> </span>app<span class=\"_ _17\"></span>lica<span class=\"_ _0\"></span>ndo<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>l\u2019<span class=\"_ _17\"></span>esenz<span class=\"_ _17\"></span>ione<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>pre<span class=\"_ _17\"></span>vis<span class=\"_ _0\"></span>ta <span class=\"_ _12\"> </span>dal<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>pri<span class=\"_ _17\"></span>ncip<span class=\"_ _0\"></span>io<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>e <span class=\"_ _12\"> </span>di se<span class=\"_ _0\"></span>gu<span class=\"_ _0\"></span>ito<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>espo<span class=\"_ _17\"></span>sta,<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _16\"></span><span class=\"ff6\">sub-<span class=\"ls14\">le</span>asi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> <span class=\"_ _6d\"></span>\u00e8 <span class=\"_ _16\"></span>cl<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>sifi<span class=\"_ _17\"></span>cato<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>come<span class=\"_ _17\"></span> <span class=\"_ _17\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _16\"></span>ope<span class=\"_ _0\"></span>rat<span class=\"_ _0\"></span>iv<span class=\"_ _17\"></span>o. <span class=\"_ _16\"></span>In <span class=\"_ _6d\"></span>pre<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>nza<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _17\"></span><span class=\"ff6\">sub<span class=\"_ _17\"></span>-lea<span class=\"_ _17\"></span>sing<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span></span></span></span></span>il <span class=\"ff6 ls0\">leas<span class=\"_ _17\"></span>ing<span class=\"_ _0\"></span><span class=\"ff1\"> pr<span class=\"_ _17\"></span>incip<span class=\"_ _17\"></span>ale <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>n \u00e8 <span class=\"_ _17\"></span>mai c<span class=\"_ _17\"></span>onsi<span class=\"_ _17\"></span>dera<span class=\"_ _17\"></span>to d<span class=\"_ _0\"></span>i m<span class=\"_ _17\"></span>odes<span class=\"_ _17\"></span>to va<span class=\"_ _17\"></span>lore<span class=\"_ _17\"></span>.<span class=\"_ _82\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-480": {
   "value": "Leasing<span class=\"fc4\">  </span>Lo<span class=\"_ _17\"></span>catar<span class=\"_ _17\"></span>io Ind<span class=\"_ _17\"></span>ivi<span class=\"_ _17\"></span>duazi<span class=\"_ _17\"></span>one<span class=\"_ _0\"></span> del<span class=\"_ _17\"></span> lea<span class=\"_ _17\"></span>sing Al<span class=\"_ _17\"></span>la <span class=\"_ _15\"></span>data<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>ini<span class=\"_ _17\"></span>zio <span class=\"_ _15\"></span>de<span class=\"_ _17\"></span>l <span class=\"_ _15\"></span>contr<span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>o <span class=\"_ _15\"></span>(<span class=\"ff6\">in<span class=\"_ _17\"></span>cept<span class=\"_ _17\"></span>ion <span class=\"_ _15\"></span>da<span class=\"_ _17\"></span>te<span class=\"ff1\">, <span class=\"_ _15\"></span>an<span class=\"_ _17\"></span>teri<span class=\"_ _0\"></span>ore<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>tra<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>que<span class=\"_ _17\"></span>lla<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _15\"></span>sti<span class=\"_ _17\"></span>pul<span class=\"_ _17\"></span>a <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>co<span class=\"_ _17\"></span>ntra<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>e </span></span>qu<span class=\"_ _17\"></span>ella<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>cui<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>p<span class=\"_ _0\"></span>art<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>si<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>impe<span class=\"_ _17\"></span>gna<span class=\"_ _17\"></span>no <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>ri<span class=\"_ _17\"></span>spet<span class=\"_ _17\"></span>tare <span class=\"_ _14\"></span>i <span class=\"_ _14\"></span>termi<span class=\"_ _17\"></span>ni <span class=\"_ _15\"></span>co<span class=\"_ _17\"></span>ntrat<span class=\"_ _17\"></span>tual<span class=\"_ _17\"></span>i), <span class=\"_ _15\"></span>e<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>su<span class=\"_ _17\"></span>cces<span class=\"_ _17\"></span>siva<span class=\"_ _17\"></span>ment<span class=\"_ _0\"></span>e, <span class=\"_ _14\"></span>ad og<span class=\"_ _17\"></span>ni <span class=\"_ _17\"></span>modi<span class=\"_ _17\"></span>fica<span class=\"_ _17\"></span> d<span class=\"_ _17\"></span>ei <span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>min<span class=\"_ _17\"></span>i e<span class=\"_ _17\"></span> d<span class=\"_ _0\"></span>el<span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>cond<span class=\"_ _17\"></span>izion<span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>cont<span class=\"_ _0\"></span>rat<span class=\"_ _17\"></span>tual<span class=\"_ _17\"></span>i, <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>soci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _17\"></span>veri<span class=\"_ _17\"></span>fica<span class=\"_ _17\"></span> s<span class=\"_ _17\"></span>e l<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>stes<span class=\"_ _17\"></span>so <span class=\"_ _17\"></span>con<span class=\"_ _17\"></span>tien<span class=\"_ _17\"></span>e o <span class=\"_ _15\"></span>rapp<span class=\"_ _17\"></span>rese<span class=\"_ _17\"></span>nta <span class=\"_ _15\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _3\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sin<span class=\"_ _17\"></span>g<span class=\"_ _6\"></span><span class=\"ff1\">. <span class=\"_ _15\"></span>In <span class=\"_ _15\"></span>par<span class=\"_ _0\"></span>tic<span class=\"_ _17\"></span>ola<span class=\"_ _0\"></span>re,<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>un<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>con<span class=\"_ _17\"></span>trat<span class=\"_ _17\"></span>to <span class=\"_ _3\"></span>con<span class=\"_ _17\"></span>tien<span class=\"_ _17\"></span>e <span class=\"_ _3\"></span>o <span class=\"_ _15\"></span>rap<span class=\"_ _17\"></span>pres<span class=\"_ _17\"></span>enta<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _12\"></span><span class=\"ff6\">le<span class=\"_ _17\"></span>asi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> <span class=\"_ _3\"></span>se<span class=\"_ _17\"></span> </span></span></span></span>tra<span class=\"_ _17\"></span>sferi<span class=\"_ _17\"></span>sce <span class=\"_ _12\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>di<span class=\"_ _17\"></span>ritto<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>di <span class=\"_ _12\"> </span>cont<span class=\"_ _17\"></span>roll<span class=\"_ _17\"></span>are <span class=\"_ _12\"> </span>l\u2019u<span class=\"_ _0\"></span>til<span class=\"_ _0\"></span>iz<span class=\"_ _0\"></span>zo<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>un <span class=\"_ _12\"> </span>ben<span class=\"_ _0\"></span>e <span class=\"_ _12\"> </span>ide<span class=\"_ _17\"></span>ntifi<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>to,<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>pe<span class=\"_ _17\"></span>r <span class=\"_ _19\"> </span>un<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>peri<span class=\"_ _17\"></span>odo<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>di <span class=\"_ _12\"> </span>temp<span class=\"_ _17\"></span>o sta<span class=\"_ _17\"></span>bili<span class=\"_ _17\"></span>to, in ca<span class=\"_ _17\"></span>mbio<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>un cor<span class=\"_ _0\"></span>ris<span class=\"_ _17\"></span>petti<span class=\"_ _17\"></span>vo. Pe<span class=\"_ _17\"></span>r valu<span class=\"_ _17\"></span>tare se<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>un<span class=\"_ _0\"></span> cont<span class=\"_ _17\"></span>ratto<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>con<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ien<span class=\"_ _17\"></span>e <span class=\"_ _6\"></span>o ra<span class=\"_ _0\"></span>pp<span class=\"_ _0\"></span>res<span class=\"_ _17\"></span>enta<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>un le<span class=\"_ _17\"></span>asing<span class=\"_ _17\"></span> la <span class=\"_ _17\"></span>soci<span class=\"_ _17\"></span>et\u00e0: \u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span></span>va<span class=\"_ _17\"></span>luta<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>se, <span class=\"_ _15\"></span>ri<span class=\"_ _17\"></span>spet<span class=\"_ _0\"></span>to <span class=\"_ _15\"></span>al<span class=\"_ _17\"></span>l\u2019a<span class=\"_ _17\"></span>ttivit<span class=\"_ _17\"></span>\u00e0 <span class=\"_ _15\"></span>iden<span class=\"_ _17\"></span>tifi<span class=\"_ _17\"></span>cata<span class=\"_ _0\"></span>, <span class=\"_ _15\"></span>det<span class=\"_ _0\"></span>ie<span class=\"_ _17\"></span>ne <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>dir<span class=\"_ _0\"></span>itt<span class=\"_ _17\"></span>o <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>otte<span class=\"_ _17\"></span>nere<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>sos<span class=\"_ _17\"></span>tanzi<span class=\"_ _17\"></span>alm<span class=\"_ _0\"></span>en<span class=\"_ _17\"></span>te tut<span class=\"_ _0\"></span>ti <span class=\"_ _17\"></span>i be<span class=\"_ _17\"></span>nefi<span class=\"_ _17\"></span>ci e<span class=\"_ _0\"></span>con<span class=\"_ _17\"></span>omici<span class=\"_ _17\"></span> con<span class=\"_ _17\"></span>ness<span class=\"_ _17\"></span>i co<span class=\"_ _17\"></span>n il <span class=\"_ _17\"></span>suo <span class=\"_ _0\"></span>uti<span class=\"_ _17\"></span>lizz<span class=\"_ _17\"></span>o lun<span class=\"_ _17\"></span>go tu<span class=\"_ _17\"></span>tto i<span class=\"_ _17\"></span>l pe<span class=\"_ _17\"></span>riod<span class=\"_ _17\"></span>o di<span class=\"_ _17\"></span> util<span class=\"_ _0\"></span>iz<span class=\"_ _17\"></span>zo; \u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span>ve<span class=\"_ _17\"></span>rific<span class=\"_ _17\"></span>a <span class=\"_ _6\"></span>se il <span class=\"_ _6\"></span><span class=\"ff7\">con<span class=\"_ _17\"></span>tratt<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>si<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>ri<span class=\"_ _17\"></span>feri<span class=\"_ _0\"></span>sce<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>all\u2019<span class=\"_ _17\"></span>utili<span class=\"_ _17\"></span>zzo <span class=\"_ _6\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>att<span class=\"_ _17\"></span>ivit<span class=\"_ _17\"></span>\u00e0 <span class=\"_ _6\"></span>spec<span class=\"_ _17\"></span>ific<span class=\"_ _17\"></span>ata, esp<span class=\"_ _0\"></span>li<span class=\"_ _17\"></span>citame<span class=\"_ _0\"></span>nte<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>o<span class=\"_ _0\"></span> </span></span>imp<span class=\"_ _17\"></span>lici<span class=\"_ _17\"></span>tame<span class=\"_ _0\"></span>nte<span class=\"_ _17\"></span>, <span class=\"_ _8\"> </span>fis<span class=\"_ _17\"></span>ica<span class=\"_ _0\"></span>men<span class=\"_ _17\"></span>te <span class=\"_ _21\"> </span>dis<span class=\"_ _0\"></span>tin<span class=\"_ _17\"></span>ta <span class=\"_ _21\"> </span>o <span class=\"_ _21\"> </span>rapp<span class=\"_ _17\"></span>rese<span class=\"_ _0\"></span>nt<span class=\"_ _17\"></span>ante<span class=\"_ _0\"></span> <span class=\"_ _21\"> </span>sosta<span class=\"_ _17\"></span>nzi<span class=\"_ _17\"></span>alme<span class=\"_ _17\"></span>nte <span class=\"_ _21\"> </span>tut<span class=\"_ _17\"></span>ta <span class=\"_ _21\"> </span>la <span class=\"_ _21\"> </span>cap<span class=\"_ _17\"></span>acit<span class=\"_ _17\"></span>\u00e0 <span class=\"_ _8\"> </span>di<span class=\"_ _17\"></span> un<span class=\"_ _17\"></span>'atti<span class=\"_ _0\"></span>vi<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _17\"></span>fisi<span class=\"_ _17\"></span>came<span class=\"_ _17\"></span>nte <span class=\"_ _16\"></span>dist<span class=\"_ _17\"></span>inta<span class=\"_ _17\"></span>. <span class=\"_ _0\"></span>Se<span class=\"_ _17\"></span> i<span class=\"_ _17\"></span>l <span class=\"_ _17\"></span>forn<span class=\"_ _17\"></span>itor<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>ha <span class=\"_ _17\"></span>il<span class=\"_ _17\"></span> d<span class=\"_ _17\"></span>irit<span class=\"_ _17\"></span>to <span class=\"_ _17\"></span>sos<span class=\"_ _0\"></span>tan<span class=\"_ _17\"></span>zia<span class=\"_ _0\"></span>le<span class=\"_ _17\"></span> d<span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>sos<span class=\"_ _0\"></span>titu<span class=\"_ _17\"></span>zion<span class=\"_ _0\"></span>e, <span class=\"_ _16\"></span>l'at<span class=\"_ _0\"></span>tiv<span class=\"_ _17\"></span>it\u00e0 <span class=\"_ _16\"></span>non<span class=\"_ _0\"></span> \u00e8 i<span class=\"_ _17\"></span>den<span class=\"_ _17\"></span>tific<span class=\"_ _17\"></span>ata; \u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span>ve<span class=\"_ _17\"></span>rific<span class=\"_ _17\"></span>a <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>di<span class=\"_ _17\"></span>ritto<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span>dir<span class=\"_ _17\"></span>iger<span class=\"_ _17\"></span>e <span class=\"_ _12\"></span>l'u<span class=\"_ _17\"></span>tili<span class=\"_ _17\"></span>zzo <span class=\"_ _15\"></span>dell<span class=\"_ _0\"></span>'at<span class=\"_ _0\"></span>tivi<span class=\"_ _17\"></span>t\u00e0. <span class=\"_ _15\"></span>La <span class=\"_ _3\"></span>soc<span class=\"_ _17\"></span>iet\u00e0<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>rit<span class=\"_ _17\"></span>iene <span class=\"_ _15\"></span>di <span class=\"_ _3\"></span>gode<span class=\"_ _17\"></span>re <span class=\"_ _3\"></span>di </span>qu<span class=\"_ _17\"></span>esto <span class=\"_ _16\"></span>di<span class=\"_ _17\"></span>ritto<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>quan<span class=\"_ _17\"></span>do <span class=\"_ _16\"></span>ha <span class=\"_ _16\"></span>i <span class=\"_ _17\"></span>dir<span class=\"_ _0\"></span>itt<span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>per<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>assu<span class=\"_ _17\"></span>mere<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>le<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>deci<span class=\"_ _0\"></span>si<span class=\"_ _17\"></span>oni <span class=\"_ _16\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _16\"></span>le <span class=\"_ _16\"></span>pi\u00f9<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>rileva<span class=\"_ _17\"></span>nti <span class=\"_ _16\"></span>pe<span class=\"_ _17\"></span>r <span class=\"_ _17\"></span>camb<span class=\"_ _17\"></span>iare la<span class=\"_ _17\"></span> moda<span class=\"_ _17\"></span>lit\u00e0<span class=\"_ _17\"></span> e l<span class=\"_ _17\"></span>a fin<span class=\"_ _17\"></span>alit\u00e0<span class=\"_ _17\"></span> di u<span class=\"_ _17\"></span>tili<span class=\"_ _17\"></span>zzo d<span class=\"_ _17\"></span>ell'a<span class=\"_ _17\"></span>ttivi<span class=\"_ _17\"></span>t\u00e0 s<span class=\"_ _17\"></span>tessa<span class=\"_ _17\"></span>. Pe<span class=\"_ _17\"></span>r <span class=\"_ _15\"></span>i <span class=\"_ _14\"></span>cont<span class=\"_ _17\"></span>ratti<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>con<span class=\"_ _0\"></span>ten<span class=\"_ _17\"></span>enti<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>pi<span class=\"_ _17\"></span>\u00f9 <span class=\"_ _15\"></span>co<span class=\"_ _17\"></span>mpon<span class=\"_ _0\"></span>en<span class=\"_ _17\"></span>ti, <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>natu<span class=\"_ _0\"></span>ra <span class=\"_ _15\"></span><span class=\"ff6\">l<span class=\"_ _0\"></span>ea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>no<span class=\"_ _17\"></span>n <span class=\"_ _15\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sin<span class=\"_ _17\"></span>g<span class=\"ff1\">, <span class=\"_ _15\"></span>e <span class=\"_ _14\"></span>quin<span class=\"_ _17\"></span>di <span class=\"_ _14\"></span>rien<span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span>nti<span class=\"_ _17\"></span> </span></span></span></span>so<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>altri<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>pri<span class=\"_ _17\"></span>ncipi<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>cont<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>ili<span class=\"_ _17\"></span>, <span class=\"_ _21\"> </span>occ<span class=\"_ _17\"></span>orre<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>sepa<span class=\"_ _17\"></span>rare <span class=\"_ _1f\"> </span>le <span class=\"_ _1f\"> </span>si<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>ole<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>comp<span class=\"_ _17\"></span>onen<span class=\"_ _17\"></span>ti <span class=\"_ _1f\"> </span>alle <span class=\"_ _1f\"> </span>qua<span class=\"_ _17\"></span>li <span class=\"_ _1f\"> </span>appl<span class=\"_ _17\"></span>icare<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>i ris<span class=\"_ _17\"></span>pett<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>i p<span class=\"_ _17\"></span>rinci<span class=\"_ _17\"></span>pi c<span class=\"_ _17\"></span>onta<span class=\"_ _17\"></span>bili.<span class=\"_ _0\"></span> La<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>dur<span class=\"_ _17\"></span>ata <span class=\"_ _1f\"> </span>de<span class=\"_ _17\"></span>l <span class=\"_ _1f\"> </span><span class=\"ff6\">leas<span class=\"_ _17\"></span>ing<span class=\"ff1\"> <span class=\"_ _1f\"> </span>ini<span class=\"_ _17\"></span>zia<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>qua<span class=\"_ _17\"></span>ndo <span class=\"_ _1f\"> </span>il <span class=\"_ _19\"> </span>loc<span class=\"_ _0\"></span>ato<span class=\"_ _17\"></span>re <span class=\"_ _1f\"> </span>mett<span class=\"_ _17\"></span>e <span class=\"_ _1f\"> </span>il <span class=\"_ _1f\"> </span>be<span class=\"_ _17\"></span>ne <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>di<span class=\"_ _17\"></span>spos<span class=\"_ _17\"></span>izio<span class=\"_ _17\"></span>ne <span class=\"_ _1f\"> </span>del<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>loc<span class=\"_ _17\"></span>atar<span class=\"_ _0\"></span>io </span></span>(<span class=\"ff6\">co<span class=\"_ _17\"></span>mmen<span class=\"_ _0\"></span>cem<span class=\"_ _17\"></span>ent <span class=\"_ _17\"></span>date<span class=\"_ _17\"></span><span class=\"ff1\">) e<span class=\"_ _17\"></span>d \u00e8<span class=\"_ _17\"></span> de<span class=\"_ _0\"></span>ter<span class=\"_ _17\"></span>mina<span class=\"_ _17\"></span>ta c<span class=\"_ _17\"></span>onsi<span class=\"_ _17\"></span>dera<span class=\"_ _17\"></span>ndo <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>peri<span class=\"_ _0\"></span>od<span class=\"_ _17\"></span>o no<span class=\"_ _17\"></span>n an<span class=\"_ _17\"></span>null<span class=\"_ _17\"></span>abil<span class=\"_ _17\"></span>e del<span class=\"_ _17\"></span> co<span class=\"_ _17\"></span>ntra<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>, </span></span>ci<span class=\"_ _17\"></span>o\u00e8 <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>peri<span class=\"_ _17\"></span>odo <span class=\"_ _15\"></span>du<span class=\"_ _17\"></span>rant<span class=\"_ _0\"></span>e <span class=\"_ _15\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _15\"></span>qu<span class=\"_ _17\"></span>ale <span class=\"_ _15\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _15\"></span>pa<span class=\"_ _17\"></span>rti <span class=\"_ _15\"></span>h<span class=\"_ _0\"></span>an<span class=\"_ _17\"></span>no <span class=\"_ _15\"></span>dei<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>dir<span class=\"_ _17\"></span>itti <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>degl<span class=\"_ _17\"></span>i <span class=\"_ _15\"></span>ob<span class=\"_ _17\"></span>bligh<span class=\"_ _17\"></span>i <span class=\"_ _15\"></span>lega<span class=\"_ _0\"></span>lme<span class=\"_ _17\"></span>nte <span class=\"_ _14\"></span>esec<span class=\"_ _17\"></span>utiv<span class=\"_ _17\"></span>i (<span class=\"ff6\">en<span class=\"_ _17\"></span>force<span class=\"_ _17\"></span>abl<span class=\"_ _17\"></span>e<span class=\"ff1\">) e <span class=\"_ _0\"></span>in<span class=\"_ _17\"></span>clud<span class=\"_ _17\"></span>e anc<span class=\"_ _17\"></span>he i<span class=\"_ _17\"></span> <span class=\"ff6\">rent-<span class=\"_ _17\"></span>free <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rio<span class=\"_ _17\"></span>d<span class=\"ff1\">. A<span class=\"_ _17\"></span> tal<span class=\"_ _17\"></span>e du<span class=\"_ _17\"></span>rata <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span> ag<span class=\"_ _17\"></span>giu<span class=\"_ _0\"></span>ng<span class=\"_ _17\"></span>e: </span></span></span></span>\u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span></span>il<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>peri<span class=\"_ _17\"></span>odo<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>cope<span class=\"_ _17\"></span>rto <span class=\"_ _16\"></span>da <span class=\"_ _16\"></span>un\u2019<span class=\"_ _17\"></span>opzi<span class=\"_ _17\"></span>one <span class=\"_ _16\"></span>di <span class=\"_ _6d\"></span>rinn<span class=\"_ _17\"></span>ovo <span class=\"_ _16\"></span>del<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>con<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>rat<span class=\"_ _17\"></span>to <span class=\"_ _16\"></span>(\u201cop<span class=\"_ _17\"></span>zion<span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>proro<span class=\"_ _17\"></span>ga\u201d <span class=\"_ _16\"></span>o <span class=\"_ _17\"></span><span class=\"ff6\">ren<span class=\"_ _17\"></span>ewa<span class=\"_ _17\"></span>l </span>op<span class=\"_ _17\"></span>tion<span class=\"_ _0\"></span><span class=\"ff1\">), q<span class=\"_ _17\"></span>uan<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> la<span class=\"_ _17\"></span> soc<span class=\"_ _17\"></span>iet\u00e0 \u00e8<span class=\"_ _17\"></span> rag<span class=\"_ _17\"></span>ione<span class=\"_ _17\"></span>vol<span class=\"_ _0\"></span>men<span class=\"_ _17\"></span>te ce<span class=\"_ _17\"></span>rta d<span class=\"_ _17\"></span>i es<span class=\"_ _17\"></span>erci<span class=\"_ _17\"></span>tare <span class=\"_ _0\"></span>tal<span class=\"_ _17\"></span>e op<span class=\"_ _17\"></span>zione<span class=\"_ _17\"></span>;  </span>\u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span></span>i <span class=\"_ _1f\"> </span>peri<span class=\"_ _17\"></span>odi<span class=\"_ _17\"></span> <span class=\"_ _8\"> </span>su<span class=\"_ _17\"></span>cces<span class=\"_ _0\"></span>siv<span class=\"_ _17\"></span>i <span class=\"_ _21\"> </span>alla <span class=\"_ _1f\"> </span>data<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>ris<span class=\"_ _17\"></span>olu<span class=\"_ _17\"></span>zione<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>(\u201copz<span class=\"_ _17\"></span>ione<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>ri<span class=\"_ _0\"></span>sol<span class=\"_ _17\"></span>uzion<span class=\"_ _17\"></span>e\u201d <span class=\"_ _21\"> </span>o <span class=\"_ _21\"> </span><span class=\"ff6\">termi<span class=\"_ _17\"></span>nati<span class=\"_ _17\"></span>on<span class=\"_ _82\"> </span></span><span class=\"ff6\"> </span>op<span class=\"_ _17\"></span>tion<span class=\"_ _0\"></span><span class=\"ff1\">), q<span class=\"_ _17\"></span>uan<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> la<span class=\"_ _17\"></span> soc<span class=\"_ _17\"></span>iet\u00e0 \u00e8<span class=\"_ _17\"></span> rag<span class=\"_ _17\"></span>ione<span class=\"_ _17\"></span>vol<span class=\"_ _0\"></span>men<span class=\"_ _17\"></span>te ce<span class=\"_ _17\"></span>rta d<span class=\"_ _17\"></span>i no<span class=\"_ _17\"></span>n es<span class=\"_ _0\"></span>erc<span class=\"_ _17\"></span>itar<span class=\"_ _0\"></span>e t<span class=\"_ _0\"></span>al<span class=\"_ _17\"></span>e op<span class=\"_ _0\"></span>zi<span class=\"_ _17\"></span>one. </span>Le<span class=\"_ _17\"></span> opzi<span class=\"_ _17\"></span>oni <span class=\"_ _0\"></span>di<span class=\"_ _17\"></span> riso<span class=\"_ _17\"></span>luzi<span class=\"_ _17\"></span>one d<span class=\"_ _17\"></span>eten<span class=\"_ _0\"></span>ute<span class=\"_ _17\"></span> sol<span class=\"_ _17\"></span>o da<span class=\"_ _17\"></span>l lo<span class=\"_ _17\"></span>catore<span class=\"_ _17\"></span> non<span class=\"_ _17\"></span> son<span class=\"_ _0\"></span>o c<span class=\"_ _17\"></span>onsi<span class=\"_ _17\"></span>dera<span class=\"_ _17\"></span>te.  La<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>rag<span class=\"_ _0\"></span>io<span class=\"_ _17\"></span>nevo<span class=\"_ _17\"></span>le cert<span class=\"_ _0\"></span>ezz<span class=\"_ _17\"></span>a di<span class=\"_ _0\"></span> eser<span class=\"_ _17\"></span>cita<span class=\"_ _17\"></span>re o meno<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>un\u2019<span class=\"_ _17\"></span>opz<span class=\"_ _0\"></span>io<span class=\"_ _17\"></span>ne di pr<span class=\"_ _17\"></span>orog<span class=\"_ _0\"></span>a o ris<span class=\"_ _17\"></span>oluz<span class=\"_ _0\"></span>io<span class=\"_ _17\"></span>ne pre<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>sta<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dal<span class=\"_ _17\"></span> co<span class=\"_ _0\"></span>ntr<span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>o <span class=\"_ _1f\"> </span>\u00e8 <span class=\"_ _21\"> </span>veri<span class=\"_ _17\"></span>fica<span class=\"_ _17\"></span>ta <span class=\"_ _21\"> </span>dal<span class=\"_ _17\"></span>la <span class=\"_ _21\"> </span>so<span class=\"_ _0\"></span>cie<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _21\"> </span>all<span class=\"_ _17\"></span>a <span class=\"_ _21\"> </span>data<span class=\"_ _17\"></span> <span class=\"_ _8\"> </span>di <span class=\"_ _1f\"> </span>deco<span class=\"_ _17\"></span>rrenz<span class=\"_ _17\"></span>a, <span class=\"_ _21\"> </span>con<span class=\"_ _17\"></span>sid<span class=\"_ _0\"></span>era<span class=\"_ _17\"></span>ndo <span class=\"_ _1f\"> </span>tutti<span class=\"_ _17\"></span> <span class=\"_ _8\"> </span>i <span class=\"_ _1f\"> </span>fatti<span class=\"_ _17\"></span> <span class=\"_ _8\"> </span>e <span class=\"_ _1f\"> </span>le ci<span class=\"_ _17\"></span>rcost<span class=\"_ _17\"></span>anze<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>che <span class=\"_ _12\"> </span>gene<span class=\"_ _17\"></span>rano <span class=\"_ _12\"> </span>un <span class=\"_ _19\"> </span>in<span class=\"_ _17\"></span>cent<span class=\"_ _17\"></span>ivo <span class=\"_ _12\"> </span>econ<span class=\"_ _17\"></span>omico<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>all<span class=\"_ _17\"></span>\u2019eser<span class=\"_ _17\"></span>cizio<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>men<span class=\"_ _17\"></span>o<span class=\"_ _6\"></span><span class=\"ff1\"> <span class=\"_ _19\"> </span></span>del<span class=\"_ _17\"></span>l\u2019op<span class=\"_ _17\"></span>zion<span class=\"_ _17\"></span>e, <span class=\"_ _19\"> </span>ed <span class=\"_ _12\"> </span>\u00e8 su<span class=\"_ _0\"></span>cce<span class=\"_ _17\"></span>ssi<span class=\"_ _0\"></span>vam<span class=\"_ _17\"></span>ente<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>ri<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>rif<span class=\"_ _17\"></span>icata<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>og<span class=\"_ _17\"></span>ni <span class=\"_ _19\"> </span>qu<span class=\"_ _17\"></span>alvo<span class=\"_ _17\"></span>lta <span class=\"_ _12\"></span>si <span class=\"_ _19\"></span>pr<span class=\"_ _17\"></span>esen<span class=\"_ _17\"></span>tino<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>even<span class=\"_ _17\"></span>ti <span class=\"_ _19\"> </span>si<span class=\"_ _0\"></span>gn<span class=\"_ _17\"></span>ifica<span class=\"_ _17\"></span>tivi <span class=\"_ _12\"></span>o <span class=\"_ _19\"> </span>cam<span class=\"_ _0\"></span>bi<span class=\"_ _17\"></span>amen<span class=\"_ _0\"></span>ti<span class=\"_ _17\"></span> ne<span class=\"_ _17\"></span>lle <span class=\"_ _6d\"></span>circ<span class=\"_ _17\"></span>osta<span class=\"_ _17\"></span>nze <span class=\"_ _6d\"></span>che<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>potre<span class=\"_ _17\"></span>bbe<span class=\"_ _0\"></span>ro <span class=\"_ _6d\"></span>in<span class=\"_ _0\"></span>cid<span class=\"_ _17\"></span>ere <span class=\"_ _6d\"></span>sull<span class=\"_ _17\"></span>a <span class=\"_ _16\"></span>sua<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>de<span class=\"_ _0\"></span>ter<span class=\"_ _17\"></span>mina<span class=\"_ _17\"></span>zion<span class=\"_ _17\"></span>e, <span class=\"_ _6d\"></span>e <span class=\"_ _16\"></span>che<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>sono <span class=\"_ _6d\"></span>sott<span class=\"_ _17\"></span>o <span class=\"_ _16\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>con<span class=\"_ _17\"></span>trol<span class=\"_ _17\"></span>lo de<span class=\"_ _17\"></span>lla s<span class=\"_ _17\"></span>ocie<span class=\"_ _17\"></span>t\u00e0. Co<span class=\"_ _17\"></span>ntab<span class=\"_ _17\"></span>iliz<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>zio<span class=\"_ _17\"></span>ne d<span class=\"_ _0\"></span>el <span class=\"ff6\">l<span class=\"_ _17\"></span>easi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> </span></span>Al<span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>de<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rre<span class=\"_ _0\"></span>nz<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff7\">, l<span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>soci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _16\"></span>rile<span class=\"_ _0\"></span>va <span class=\"_ _16\"></span>l\u2019at<span class=\"_ _17\"></span>tivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>il <span class=\"_ _17\"></span>dir<span class=\"_ _0\"></span>itt<span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>uti<span class=\"_ _17\"></span>lizzo<span class=\"_ _17\"></span> <span class=\"_ _0\"></span>(<span class=\"ff6\">Ri<span class=\"_ _17\"></span>ght <span class=\"_ _17\"></span>of <span class=\"_ _16\"></span>Use<span class=\"_ _17\"></span> </span></span></span>o R<span class=\"_ _17\"></span>oU<span class=\"ff1\">) <span class=\"_ _17\"></span>e la<span class=\"_ _17\"></span> pass<span class=\"_ _17\"></span>ivi<span class=\"_ _17\"></span>t\u00e0 del<span class=\"_ _17\"></span> <span class=\"ff6\">leas<span class=\"_ _17\"></span>ing<span class=\"_ _0\"></span><span class=\"ff1\"> (<span class=\"ff6\">l<span class=\"_ _17\"></span>ease<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>li<span class=\"_ _17\"></span>abili<span class=\"_ _17\"></span>ty<span class=\"ff1 ls7\">).<span class=\"ls0\"> </span></span></span></span></span></span>L\u2019<span class=\"_ _17\"></span>attiv<span class=\"_ _17\"></span>it\u00e0 <span class=\"_ _3\"></span>consi<span class=\"_ _17\"></span>sten<span class=\"_ _17\"></span>te <span class=\"_ _12\"> </span>ne<span class=\"_ _17\"></span>l <span class=\"_ _12\"> </span>diri<span class=\"_ _17\"></span>tto <span class=\"_ _12\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _12\"> </span>utili<span class=\"_ _17\"></span>zzo <span class=\"_ _12\"></span>vi<span class=\"_ _17\"></span>ene <span class=\"_ _3\"></span>inizi<span class=\"_ _17\"></span>alme<span class=\"_ _17\"></span>nte <span class=\"_ _12\"></span>val<span class=\"_ _17\"></span>utat<span class=\"_ _17\"></span>a <span class=\"_ _12\"> </span>al <span class=\"_ _3\"></span>costo<span class=\"_ _17\"></span>, <span class=\"_ _12\"> </span>comp<span class=\"_ _0\"></span>ren<span class=\"_ _17\"></span>sivo<span class=\"_ _17\"></span> de<span class=\"_ _17\"></span>ll'im<span class=\"_ _17\"></span>porto<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>del<span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>va<span class=\"_ _0\"></span>lu<span class=\"_ _17\"></span>tazion<span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>ini<span class=\"_ _17\"></span>zial<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>dell<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>pas<span class=\"_ _17\"></span>sivit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _17\"></span><span class=\"ff6\">leasi<span class=\"_ _17\"></span>ng<span class=\"ff1\">, <span class=\"_ _16\"></span>rett<span class=\"_ _17\"></span>ific<span class=\"_ _17\"></span>ato <span class=\"_ _16\"></span>dei <span class=\"_ _16\"></span>pag<span class=\"_ _17\"></span>amen<span class=\"_ _17\"></span>ti <span class=\"_ _17\"></span>do<span class=\"_ _0\"></span>vu<span class=\"_ _0\"></span>ti </span></span>pe<span class=\"_ _17\"></span>r il <span class=\"ff6\">le<span class=\"_ _17\"></span>asi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> eff<span class=\"_ _0\"></span>ett<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>ti a<span class=\"_ _17\"></span>lla<span class=\"_ _0\"></span> dat<span class=\"_ _17\"></span>a o pr<span class=\"_ _17\"></span>ima<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>de<span class=\"_ _17\"></span>lla d<span class=\"_ _17\"></span>ata d<span class=\"_ _17\"></span>i de<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rre<span class=\"_ _17\"></span>nza, i<span class=\"_ _17\"></span>ncre<span class=\"_ _17\"></span>ment<span class=\"_ _17\"></span>ato d<span class=\"_ _0\"></span>ei<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>co<span class=\"_ _17\"></span>sti di<span class=\"_ _17\"></span>retti<span class=\"_ _17\"></span> </span></span>in<span class=\"_ _17\"></span>izia<span class=\"_ _0\"></span>li <span class=\"_ _17\"></span>so<span class=\"_ _0\"></span>ste<span class=\"_ _17\"></span>nuti <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>una<span class=\"_ _17\"></span> sti<span class=\"_ _17\"></span>ma <span class=\"_ _17\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>costi<span class=\"_ _17\"></span> c<span class=\"_ _17\"></span>he i<span class=\"_ _0\"></span>l <span class=\"_ _17\"></span>lo<span class=\"_ _0\"></span>cata<span class=\"_ _17\"></span>rio <span class=\"_ _17\"></span>do<span class=\"_ _0\"></span>vr\u00e0<span class=\"_ _17\"></span> so<span class=\"_ _17\"></span>sten<span class=\"_ _17\"></span>ere <span class=\"_ _17\"></span>per<span class=\"_ _17\"></span> lo <span class=\"_ _17\"></span>sma<span class=\"_ _17\"></span>ntel<span class=\"_ _17\"></span>lame<span class=\"_ _17\"></span>nto e l<span class=\"_ _17\"></span>a ri<span class=\"_ _17\"></span>mozi<span class=\"_ _17\"></span>one d<span class=\"_ _0\"></span>ell<span class=\"_ _17\"></span>'atti<span class=\"_ _17\"></span>vit\u00e0 <span class=\"_ _0\"></span>sot<span class=\"_ _17\"></span>tosta<span class=\"_ _17\"></span>nte o<span class=\"_ _17\"></span> per<span class=\"_ _0\"></span> il<span class=\"_ _17\"></span> rip<span class=\"_ _17\"></span>risti<span class=\"_ _0\"></span>no<span class=\"_ _17\"></span> dell<span class=\"_ _17\"></span>'attiv<span class=\"_ _17\"></span>it\u00e0 <span class=\"_ _17\"></span>sotto<span class=\"_ _17\"></span>stant<span class=\"_ _17\"></span>e o d<span class=\"_ _17\"></span>el s<span class=\"_ _17\"></span>ito i<span class=\"_ _17\"></span>n cui<span class=\"_ _17\"></span> \u00e8 ub<span class=\"_ _17\"></span>icat<span class=\"_ _0\"></span>a, <span class=\"_ _0\"></span>al<span class=\"_ _17\"></span> netto<span class=\"_ _17\"></span> deg<span class=\"_ _17\"></span>li i<span class=\"_ _17\"></span>ncent<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>i a<span class=\"_ _17\"></span>l <span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff1\"> rice<span class=\"_ _17\"></span>vuti<span class=\"_ _17\"></span>.  </span></span>La<span class=\"_ _17\"></span> pass<span class=\"_ _17\"></span>ivi<span class=\"_ _17\"></span>t\u00e0 de<span class=\"_ _17\"></span>l <span class=\"ff6\">le<span class=\"_ _17\"></span>asin<span class=\"_ _0\"></span>g<span class=\"ff1\"> v<span class=\"_ _0\"></span>ien<span class=\"_ _17\"></span>e va<span class=\"_ _17\"></span>luta<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>al<span class=\"_ _17\"></span> val<span class=\"_ _17\"></span>ore a<span class=\"_ _17\"></span>ttua<span class=\"_ _17\"></span>le d<span class=\"_ _17\"></span>ei p<span class=\"_ _17\"></span>agam<span class=\"_ _17\"></span>enti<span class=\"_ _17\"></span> dov<span class=\"_ _0\"></span>uti <span class=\"_ _17\"></span>per i<span class=\"_ _17\"></span>l le<span class=\"_ _17\"></span>asi<span class=\"_ _17\"></span>ng n<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> </span></span>ve<span class=\"_ _0\"></span>rsa<span class=\"_ _17\"></span>ti <span class=\"_ _17\"></span>all<span class=\"_ _17\"></span>a d<span class=\"_ _17\"></span>ata <span class=\"_ _17\"></span>di<span class=\"_ _17\"></span> de<span class=\"_ _17\"></span>corre<span class=\"_ _17\"></span>nza. <span class=\"_ _17\"></span>Ai<span class=\"_ _17\"></span> fi<span class=\"_ _17\"></span>ni <span class=\"_ _17\"></span>del<span class=\"_ _0\"></span>l\u2019a<span class=\"_ _17\"></span>ttual<span class=\"_ _17\"></span>izz<span class=\"_ _17\"></span>azion<span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>soci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _17\"></span>uti<span class=\"_ _0\"></span>liz<span class=\"_ _17\"></span>za, <span class=\"_ _17\"></span>qua<span class=\"_ _17\"></span>ndo<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>poss<span class=\"_ _17\"></span>ibile<span class=\"_ _17\"></span> e<span class=\"_ _0\"></span> se<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>ev<span class=\"_ _17\"></span>inci<span class=\"_ _17\"></span>bile<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dal<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>cont<span class=\"_ _0\"></span>rat<span class=\"_ _0\"></span>to,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>tass<span class=\"_ _17\"></span>o di inte<span class=\"_ _17\"></span>ress<span class=\"_ _0\"></span>e impl<span class=\"_ _17\"></span>ici<span class=\"_ _17\"></span>to <span class=\"_ _6\"></span>de<span class=\"_ _17\"></span>l <span class=\"_ _6\"></span><span class=\"ff6\">leasi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> o, in alte<span class=\"_ _17\"></span>rna<span class=\"_ _0\"></span>tiv<span class=\"_ _17\"></span>a, il tass<span class=\"_ _0\"></span>o di<span class=\"_ _17\"></span> </span></span>fin<span class=\"_ _17\"></span>anz<span class=\"_ _0\"></span>ia<span class=\"_ _17\"></span>mento<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>mar<span class=\"_ _17\"></span>ginal<span class=\"_ _17\"></span>e <span class=\"_ _6\"></span>(<span class=\"ff6\">inc<span class=\"_ _17\"></span>reme<span class=\"_ _0\"></span>nta<span class=\"_ _17\"></span>l <span class=\"_ _6\"></span>bor<span class=\"_ _0\"></span>row<span class=\"_ _17\"></span>ing<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>rate<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>- <span class=\"_ _6\"></span>IBR<span class=\"ff1\">).<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>I <span class=\"_ _6\"></span>paga<span class=\"_ _17\"></span>ment<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>d<span class=\"_ _17\"></span>ovut<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>pe<span class=\"_ _17\"></span>r <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span><span class=\"ff6\">leas<span class=\"_ _17\"></span>ing<span class=\"ff1\"> </span></span></span></span>in<span class=\"_ _17\"></span>clusi<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>nell<span class=\"_ _17\"></span>a <span class=\"_ _15\"></span>valu<span class=\"_ _17\"></span>tazi<span class=\"_ _17\"></span>one <span class=\"_ _15\"></span>de<span class=\"_ _17\"></span>lla <span class=\"_ _14\"></span>pass<span class=\"_ _17\"></span>ivit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>compr<span class=\"_ _17\"></span>endo<span class=\"_ _17\"></span>no <span class=\"_ _15\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>pag<span class=\"_ _17\"></span>amen<span class=\"_ _17\"></span>ti <span class=\"_ _15\"></span>fi<span class=\"_ _0\"></span>ssi<span class=\"_ _0\"></span>, <span class=\"_ _15\"></span>i <span class=\"_ _14\"></span>paga<span class=\"_ _17\"></span>ment<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>va<span class=\"_ _17\"></span>riab<span class=\"_ _17\"></span>ili ch<span class=\"_ _0\"></span>e <span class=\"_ _17\"></span>dipe<span class=\"_ _17\"></span>ndon<span class=\"_ _17\"></span>o d<span class=\"_ _0\"></span>a <span class=\"_ _17\"></span>un i<span class=\"_ _17\"></span>ndice<span class=\"_ _17\"></span> o <span class=\"_ _17\"></span>un <span class=\"_ _0\"></span>tas<span class=\"_ _17\"></span>so, <span class=\"_ _17\"></span>gli<span class=\"_ _0\"></span> i<span class=\"_ _17\"></span>mpor<span class=\"_ _0\"></span>ti <span class=\"_ _17\"></span>che<span class=\"_ _17\"></span> si <span class=\"_ _17\"></span>pre<span class=\"_ _0\"></span>ved<span class=\"_ _17\"></span>e d<span class=\"_ _17\"></span>i p<span class=\"_ _17\"></span>agare<span class=\"_ _17\"></span> a <span class=\"_ _17\"></span>titol<span class=\"_ _17\"></span>o d<span class=\"_ _17\"></span>i g<span class=\"_ _17\"></span>aran<span class=\"_ _0\"></span>zia su<span class=\"_ _0\"></span>l <span class=\"_ _1f\"> </span>valo<span class=\"_ _17\"></span>re <span class=\"_ _21\"> </span>res<span class=\"_ _17\"></span>idu<span class=\"_ _0\"></span>o, <span class=\"_ _1f\"> </span>il <span class=\"_ _1f\"> </span>prez<span class=\"_ _17\"></span>zo <span class=\"_ _21\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _8\"> </span>es<span class=\"_ _17\"></span>erci<span class=\"_ _0\"></span>zi<span class=\"_ _17\"></span>o <span class=\"_ _21\"> </span>di <span class=\"_ _1f\"> </span>un\u2019o<span class=\"_ _0\"></span>pz<span class=\"_ _0\"></span>io<span class=\"_ _17\"></span>ne <span class=\"_ _21\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _8\"> </span>ac<span class=\"_ _0\"></span>qui<span class=\"_ _17\"></span>sto <span class=\"_ _1f\"> </span>(che<span class=\"_ _0\"></span> <span class=\"_ _21\"> </span>la <span class=\"_ _1f\"> </span>soc<span class=\"_ _0\"></span>ie<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _21\"> </span>ha <span class=\"_ _1f\"> </span>la rag<span class=\"_ _17\"></span>ion<span class=\"_ _17\"></span>evole<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>cer<span class=\"_ _17\"></span>tezz<span class=\"_ _0\"></span>a di<span class=\"_ _0\"></span> eserc<span class=\"_ _17\"></span>itar<span class=\"_ _0\"></span>e),<span class=\"_ _0\"></span> i pag<span class=\"_ _17\"></span>amen<span class=\"_ _0\"></span>ti dov<span class=\"_ _17\"></span>uti in<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>un<span class=\"_ _0\"></span> perio<span class=\"_ _17\"></span>do di ri<span class=\"_ _0\"></span>nnov<span class=\"_ _0\"></span>o fac<span class=\"_ _17\"></span>oltativ<span class=\"_ _17\"></span>o <span class=\"_ _6\"></span>(se<span class=\"_ _17\"></span> la<span class=\"_ _17\"></span>  s<span class=\"_ _17\"></span>ocie<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _21\"> </span>ha <span class=\"_ _21\"> </span>la <span class=\"_ _21\"> </span>ragi<span class=\"_ _17\"></span>onevo<span class=\"_ _17\"></span>le <span class=\"_ _21\"> </span>cer<span class=\"_ _0\"></span>tez<span class=\"_ _17\"></span>za <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>ese<span class=\"_ _17\"></span>rcita<span class=\"_ _17\"></span>re <span class=\"_ _21\"> </span>l\u2019o<span class=\"_ _17\"></span>pzion<span class=\"_ _17\"></span>e <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>rinno<span class=\"_ _17\"></span>vo) <span class=\"_ _21\"> </span>e <span class=\"_ _21\"> </span>le <span class=\"_ _21\"> </span>pe<span class=\"_ _0\"></span>nal<span class=\"_ _17\"></span>it\u00e0 <span class=\"_ _21\"> </span>di ris<span class=\"_ _17\"></span>olu<span class=\"_ _17\"></span>zione<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>anti<span class=\"_ _0\"></span>ci<span class=\"_ _17\"></span>pata<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>(a <span class=\"_ _16\"></span>meno<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>soci<span class=\"_ _0\"></span>et\u00e0<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>abb<span class=\"_ _17\"></span>ia <span class=\"_ _17\"></span>la<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>ragio<span class=\"_ _17\"></span>nev<span class=\"_ _0\"></span>ole<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>certe<span class=\"_ _17\"></span>zza <span class=\"_ _16\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>non <span class=\"_ _16\"></span>riso<span class=\"_ _17\"></span>lve<span class=\"_ _17\"></span>re an<span class=\"_ _17\"></span>tici<span class=\"_ _17\"></span>pata<span class=\"_ _0\"></span>men<span class=\"_ _17\"></span>te i<span class=\"_ _0\"></span>l <span class=\"ff6\">l<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span>sin<span class=\"_ _17\"></span>g<span class=\"ff1 ls7\">).<span class=\"ls0\"> </span></span></span>Su<span class=\"_ _17\"></span>cces<span class=\"_ _17\"></span>siva<span class=\"_ _17\"></span>mente<span class=\"_ _17\"></span>, <span class=\"_ _19\"> </span>l\u2019<span class=\"_ _17\"></span>attivi<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _12\"> </span>per <span class=\"_ _12\"> </span>il <span class=\"_ _12\"> </span>di<span class=\"_ _0\"></span>rit<span class=\"_ _17\"></span>to <span class=\"_ _19\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>util<span class=\"_ _17\"></span>izz<span class=\"_ _0\"></span>o <span class=\"_ _19\"> </span>vi<span class=\"_ _17\"></span>ene<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>ammo<span class=\"_ _17\"></span>rtizz<span class=\"_ _17\"></span>ata <span class=\"_ _12\"> </span>a <span class=\"_ _19\"> </span>q<span class=\"_ _17\"></span>uote<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>cos<span class=\"_ _0\"></span>tan<span class=\"_ _17\"></span>ti <span class=\"_ _12\"> </span>per l\u2019i<span class=\"_ _17\"></span>nter<span class=\"_ _17\"></span>a <span class=\"_ _6\"></span>dura<span class=\"_ _17\"></span>ta <span class=\"_ _6\"></span>del<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>con<span class=\"_ _17\"></span>tratto<span class=\"_ _17\"></span>, <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>meno<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>contr<span class=\"_ _17\"></span>atto stes<span class=\"_ _0\"></span>so non<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>pre<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>tras<span class=\"_ _17\"></span>ferim<span class=\"_ _17\"></span>ento<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>del<span class=\"_ _17\"></span>la pro<span class=\"_ _17\"></span>prie<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>termi<span class=\"_ _17\"></span>ne <span class=\"_ _15\"></span>dell<span class=\"_ _17\"></span>a <span class=\"_ _3\"></span>dura<span class=\"_ _17\"></span>ta <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span><span class=\"ff6\">leasi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> <span class=\"_ _15\"></span>ovv<span class=\"_ _0\"></span>ero <span class=\"_ _15\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>costo<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _15\"></span><span class=\"ff6\">leasi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> <span class=\"_ _15\"></span>rifle<span class=\"_ _0\"></span>tta<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>fatto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>che<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>il </span></span></span></span>lo<span class=\"_ _17\"></span>cata<span class=\"_ _0\"></span>rio<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>eser<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1f\"> </span>l\u2019op<span class=\"_ _17\"></span>zione<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>ac<span class=\"_ _0\"></span>qui<span class=\"_ _17\"></span>sto. <span class=\"_ _1f\"> </span>In <span class=\"_ _21\"> </span>tal<span class=\"_ _17\"></span>e <span class=\"_ _21\"> </span>ult<span class=\"_ _0\"></span>ima<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>fatti<span class=\"_ _17\"></span>spec<span class=\"_ _17\"></span>ie <span class=\"_ _21\"> </span>l\u2019<span class=\"_ _17\"></span>ammor<span class=\"_ _17\"></span>tamen<span class=\"_ _17\"></span>to <span class=\"_ _21\"> </span>do<span class=\"_ _0\"></span>vr\u00e0<span class=\"_ _17\"></span> es<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>re il <span class=\"_ _6\"></span>pi<span class=\"_ _17\"></span>\u00f9 <span class=\"_ _6\"></span>brev<span class=\"_ _17\"></span>e <span class=\"_ _6\"></span>tra la <span class=\"_ _6\"></span>vi<span class=\"_ _0\"></span>ta util<span class=\"_ _17\"></span>e <span class=\"_ _6\"></span>del<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>be<span class=\"_ _0\"></span>ne e <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>dur<span class=\"_ _0\"></span>ata<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>de<span class=\"_ _17\"></span>l <span class=\"_ _6\"></span>cont<span class=\"_ _17\"></span>ratto<span class=\"_ _17\"></span>. <span class=\"_ _6\"></span>Le <span class=\"_ _6\"></span>vi<span class=\"_ _17\"></span>te <span class=\"_ _6\"></span>uti<span class=\"_ _17\"></span>li stima<span class=\"_ _17\"></span>te <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _17\"></span>e att<span class=\"_ _0\"></span>iv<span class=\"_ _17\"></span>it\u00e0 pe<span class=\"_ _17\"></span>r il d<span class=\"_ _17\"></span>irit<span class=\"_ _0\"></span>to d<span class=\"_ _17\"></span>i util<span class=\"_ _17\"></span>izzo s<span class=\"_ _17\"></span>ono c<span class=\"_ _17\"></span>alco<span class=\"_ _17\"></span>late<span class=\"_ _17\"></span> seco<span class=\"_ _17\"></span>ndo il m<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>imo<span class=\"_ _17\"></span> crite<span class=\"_ _17\"></span>rio a<span class=\"_ _17\"></span>ppli<span class=\"_ _17\"></span>cato al<span class=\"_ _17\"></span>le vo<span class=\"_ _17\"></span>ci di<span class=\"_ _17\"></span> imm<span class=\"_ _17\"></span>obil<span class=\"_ _17\"></span>izza<span class=\"_ _17\"></span>zioni<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>rife<span class=\"_ _17\"></span>rimen<span class=\"_ _17\"></span>to. <span class=\"_ _12\"></span>Ino<span class=\"_ _17\"></span>ltre<span class=\"_ _0\"></span>, <span class=\"_ _12\"></span>l'a<span class=\"_ _0\"></span>tti<span class=\"_ _17\"></span>vit\u00e0 <span class=\"_ _12\"></span>pe<span class=\"_ _17\"></span>r <span class=\"_ _19\"> </span>il<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>dir<span class=\"_ _0\"></span>itt<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>uti<span class=\"_ _17\"></span>liz<span class=\"_ _17\"></span>zo <span class=\"_ _12\"></span>viene<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>dim<span class=\"_ _17\"></span>inui<span class=\"_ _17\"></span>ta <span class=\"_ _12\"></span>del<span class=\"_ _0\"></span>le ev<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tua<span class=\"_ _17\"></span>li  per<span class=\"_ _17\"></span>dite<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>per  rid<span class=\"_ _17\"></span>uzi<span class=\"_ _0\"></span>on<span class=\"_ _17\"></span>e <span class=\"_ _1c\"> </span>di<span class=\"_ _0\"></span>  valo<span class=\"_ _17\"></span>re  (<span class=\"_ _6\"></span><span class=\"ff6\">im<span class=\"_ _17\"></span>pairm<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"ff1\">)  e  re<span class=\"_ _0\"></span>tti<span class=\"_ _17\"></span>fica<span class=\"_ _0\"></span>ta  al<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>fin<span class=\"_ _17\"></span>e <span class=\"_ _1c\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>rifl<span class=\"_ _0\"></span>ett<span class=\"_ _0\"></span>ere<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>le<span class=\"_ _17\"></span> </span></span>rim<span class=\"_ _17\"></span>isur<span class=\"_ _17\"></span>azio<span class=\"_ _17\"></span>ni de<span class=\"_ _17\"></span>lla <span class=\"_ _0\"></span>pa<span class=\"_ _17\"></span>ssivit<span class=\"_ _17\"></span>\u00e0 de<span class=\"_ _0\"></span>l <span class=\"ff6\">l<span class=\"_ _17\"></span>easi<span class=\"_ _17\"></span>ng<span class=\"ff1\">. </span></span>La<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>pa<span class=\"_ _17\"></span>ssi<span class=\"_ _0\"></span>vit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>del <span class=\"_ _6\"></span><span class=\"ff6\">leas<span class=\"_ _17\"></span>ing<span class=\"ff1\">, <span class=\"_ _6\"></span>succ<span class=\"_ _17\"></span>essi<span class=\"_ _17\"></span>vame<span class=\"_ _17\"></span>nte <span class=\"_ _6\"></span>alla<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>va<span class=\"_ _17\"></span>lutaz<span class=\"_ _17\"></span>ion<span class=\"_ _17\"></span>e <span class=\"_ _14\"></span>inizi<span class=\"_ _17\"></span>ale<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>al<span class=\"_ _17\"></span>la <span class=\"_ _14\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _14\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>dec<span class=\"_ _17\"></span>orren<span class=\"_ _17\"></span>za, <span class=\"_ _6\"></span>\u00e8 </span></span>va<span class=\"_ _0\"></span>lu<span class=\"_ _17\"></span>tata <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>cos<span class=\"_ _17\"></span>to <span class=\"_ _15\"></span>am<span class=\"_ _17\"></span>morti<span class=\"_ _17\"></span>zzato<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>uti<span class=\"_ _17\"></span>lizz<span class=\"_ _17\"></span>ando<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>crit<span class=\"_ _17\"></span>erio <span class=\"_ _14\"></span>del<span class=\"_ _17\"></span>l\u2019int<span class=\"_ _17\"></span>eress<span class=\"_ _17\"></span>e <span class=\"_ _15\"></span>ef<span class=\"_ _17\"></span>fetti<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>ed<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _14\"></span>rimis<span class=\"_ _17\"></span>urat<span class=\"_ _0\"></span>a <span class=\"_ _14\"></span>in ca<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>modi<span class=\"_ _17\"></span>fica<span class=\"_ _17\"></span> d<span class=\"_ _17\"></span>ei <span class=\"_ _16\"></span>futur<span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>pag<span class=\"_ _17\"></span>amen<span class=\"_ _17\"></span>ti <span class=\"_ _17\"></span>do<span class=\"_ _0\"></span>vu<span class=\"_ _0\"></span>ti <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>il <span class=\"_ _17\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff1\"> d<span class=\"_ _17\"></span>eriv<span class=\"_ _17\"></span>anti<span class=\"_ _17\"></span> <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>una<span class=\"_ _17\"></span> v<span class=\"_ _17\"></span>aria<span class=\"_ _17\"></span>zion<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>dell<span class=\"_ _17\"></span>'ind<span class=\"_ _0\"></span>ice<span class=\"_ _17\"></span> </span></span>o <span class=\"_ _3\"></span>tass<span class=\"_ _17\"></span>o, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cas<span class=\"_ _17\"></span>o <span class=\"_ _12\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>mod<span class=\"_ _0\"></span>ifi<span class=\"_ _17\"></span>ca <span class=\"_ _3\"></span>del<span class=\"_ _17\"></span>l'im<span class=\"_ _17\"></span>porto<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>che<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>la <span class=\"_ _3\"></span>soc<span class=\"_ _17\"></span>iet\u00e0<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>prev<span class=\"_ _17\"></span>ede<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>dov<span class=\"_ _17\"></span>er <span class=\"_ _3\"></span>pag<span class=\"_ _17\"></span>are <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>tito<span class=\"_ _0\"></span>lo<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>di<span class=\"_ _0\"></span> ga<span class=\"_ _17\"></span>ranzi<span class=\"_ _17\"></span>a <span class=\"_ _15\"></span>su<span class=\"_ _0\"></span>l <span class=\"_ _15\"></span>val<span class=\"_ _17\"></span>ore<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>res<span class=\"_ _17\"></span>iduo <span class=\"_ _14\"></span>o <span class=\"_ _15\"></span>qua<span class=\"_ _17\"></span>ndo<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>soci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _14\"></span>modi<span class=\"_ _17\"></span>fica<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>la<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>su<span class=\"_ _0\"></span>a <span class=\"_ _15\"></span>val<span class=\"_ _17\"></span>utaz<span class=\"_ _17\"></span>ione<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>con<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>rife<span class=\"_ _17\"></span>rimen<span class=\"_ _17\"></span>to al<span class=\"_ _17\"></span>l'es<span class=\"_ _17\"></span>erci<span class=\"_ _0\"></span>zio<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>o <span class=\"_ _6\"></span>men<span class=\"_ _17\"></span>o <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>un'o<span class=\"_ _17\"></span>pzio<span class=\"_ _17\"></span>ne <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>ac<span class=\"_ _17\"></span>quis<span class=\"_ _17\"></span>to, <span class=\"_ _6\"></span>pro<span class=\"_ _17\"></span>roga<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>o riso<span class=\"_ _0\"></span>lu<span class=\"_ _17\"></span>zione<span class=\"_ _17\"></span>. <span class=\"_ _6\"></span>Quan<span class=\"_ _17\"></span>do <span class=\"_ _6\"></span>la pass<span class=\"_ _17\"></span>ivit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>de<span class=\"_ _0\"></span>l le<span class=\"_ _17\"></span>asing<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _6\"></span>vie<span class=\"_ _17\"></span>ne rimi<span class=\"_ _0\"></span>sur<span class=\"_ _17\"></span>ata, il loc<span class=\"_ _17\"></span>atari<span class=\"_ _17\"></span>o <span class=\"_ _6\"></span>pr<span class=\"_ _0\"></span>oce<span class=\"_ _17\"></span>de ad una corr<span class=\"_ _17\"></span>ispo<span class=\"_ _17\"></span>nde<span class=\"_ _0\"></span>nte<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>modi<span class=\"_ _17\"></span>fica del<span class=\"_ _17\"></span>l'a<span class=\"_ _0\"></span>tti<span class=\"_ _17\"></span>vit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>pe<span class=\"_ _17\"></span>r <span class=\"_ _6\"></span>il </span>di<span class=\"_ _17\"></span>ritto<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _15\"></span>utili<span class=\"_ _17\"></span>zzo. <span class=\"_ _15\"></span>Se<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _15\"></span>valo<span class=\"_ _17\"></span>re <span class=\"_ _15\"></span>cont<span class=\"_ _17\"></span>abil<span class=\"_ _0\"></span>e <span class=\"_ _15\"></span>dell<span class=\"_ _17\"></span>'atti<span class=\"_ _17\"></span>vit\u00e0 <span class=\"_ _15\"></span>per<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _15\"></span>diri<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>uti<span class=\"_ _17\"></span>lizz<span class=\"_ _17\"></span>o <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>rid<span class=\"_ _0\"></span>ott<span class=\"_ _0\"></span>o <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>zero,<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>la mod<span class=\"_ _17\"></span>ific<span class=\"_ _17\"></span>a vi<span class=\"_ _17\"></span>ene <span class=\"_ _17\"></span>rilev<span class=\"_ _17\"></span>ata n<span class=\"_ _17\"></span>ell'<span class=\"_ _0\"></span>uti<span class=\"_ _0\"></span>le<span class=\"_ _17\"></span>/(per<span class=\"_ _0\"></span>di<span class=\"_ _17\"></span>ta) d<span class=\"_ _0\"></span>el<span class=\"_ _17\"></span>l\u2019es<span class=\"_ _0\"></span>erc<span class=\"_ _17\"></span>izi<span class=\"ff1 lsc\">o.<span class=\"ls0\"> </span></span>Ne<span class=\"_ _17\"></span>l pro<span class=\"_ _17\"></span>spe<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span> de<span class=\"_ _17\"></span>lla<span class=\"_ _17\"></span> situa<span class=\"_ _17\"></span>zion<span class=\"_ _0\"></span>e p<span class=\"_ _17\"></span>atri<span class=\"_ _0\"></span>mon<span class=\"_ _17\"></span>iale<span class=\"_ _0\"></span>-fi<span class=\"_ _17\"></span>nanzi<span class=\"_ _17\"></span>aria<span class=\"_ _0\"></span>, l<span class=\"_ _17\"></span>a soc<span class=\"_ _17\"></span>iet\u00e0<span class=\"_ _17\"></span> esp<span class=\"_ _17\"></span>one <span class=\"_ _0\"></span>le<span class=\"_ _17\"></span> attiv<span class=\"_ _0\"></span>it\u00e0<span class=\"_ _17\"></span> per<span class=\"_ _17\"></span> il d<span class=\"_ _17\"></span>irit<span class=\"_ _17\"></span>to di<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>util<span class=\"_ _17\"></span>izzo<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>tra le immo<span class=\"_ _17\"></span>bil<span class=\"_ _17\"></span>izzaz<span class=\"_ _17\"></span>ioni<span class=\"_ _17\"></span>, <span class=\"_ _6\"></span>nel<span class=\"_ _17\"></span>la stes<span class=\"_ _17\"></span>sa voc<span class=\"_ _17\"></span>e <span class=\"_ _6\"></span>nel<span class=\"_ _17\"></span>la qua<span class=\"_ _17\"></span>le sare<span class=\"_ _17\"></span>bber<span class=\"_ _17\"></span>o <span class=\"_ _6\"></span>esp<span class=\"_ _17\"></span>oste<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>tali<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>atti<span class=\"_ _0\"></span>vi<span class=\"_ _17\"></span>t\u00e0, se<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>foss<span class=\"_ _17\"></span>ero <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>prop<span class=\"_ _0\"></span>rie<span class=\"_ _17\"></span>t\u00e0; <span class=\"_ _16\"></span>e l<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>pass<span class=\"_ _17\"></span>ivit\u00e0<span class=\"_ _17\"></span> d<span class=\"_ _17\"></span>el <span class=\"_ _17\"></span>lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span> t<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>a <span class=\"_ _17\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>pas<span class=\"_ _17\"></span>sivit<span class=\"_ _17\"></span>\u00e0 <span class=\"_ _17\"></span>finan<span class=\"_ _17\"></span>zia<span class=\"_ _0\"></span>rie<span class=\"_ _0\"></span>. <span class=\"_ _17\"></span>A <span class=\"_ _17\"></span>con<span class=\"_ _17\"></span>to <span class=\"_ _17\"></span>eco<span class=\"_ _17\"></span>nomi<span class=\"_ _17\"></span>co gl<span class=\"_ _17\"></span>i  i<span class=\"_ _17\"></span>nter<span class=\"_ _17\"></span>essi<span class=\"_ _17\"></span>  p<span class=\"_ _17\"></span>assiv<span class=\"_ _17\"></span>i <span class=\"_ _21\"> </span>sulle<span class=\"_ _17\"></span>  p<span class=\"_ _17\"></span>assi<span class=\"_ _17\"></span>vit\u00e0<span class=\"_ _17\"></span>  d<span class=\"_ _17\"></span>el <span class=\"_ _21\"> </span>leasi<span class=\"_ _17\"></span>ng <span class=\"_ _21\"> </span>cost<span class=\"_ _0\"></span>itu<span class=\"_ _17\"></span>isco<span class=\"_ _17\"></span>no <span class=\"_ _21\"> </span>una<span class=\"_ _17\"></span>  c<span class=\"_ _17\"></span>ompon<span class=\"_ _17\"></span>ente<span class=\"_ _17\"></span>  d<span class=\"_ _17\"></span>egli<span class=\"_ _17\"></span>  o<span class=\"_ _17\"></span>neri fin<span class=\"_ _17\"></span>anz<span class=\"_ _0\"></span>ia<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>i <span class=\"_ _17\"></span>e s<span class=\"_ _17\"></span>ono <span class=\"_ _17\"></span>esp<span class=\"_ _17\"></span>osti<span class=\"_ _17\"></span> s<span class=\"_ _17\"></span>epar<span class=\"_ _0\"></span>ata<span class=\"_ _17\"></span>mente<span class=\"_ _17\"></span> da<span class=\"_ _17\"></span>lle<span class=\"_ _17\"></span> quo<span class=\"_ _17\"></span>te <span class=\"_ _0\"></span>di<span class=\"_ _17\"></span> am<span class=\"_ _17\"></span>morta<span class=\"_ _0\"></span>men<span class=\"_ _17\"></span>to <span class=\"_ _17\"></span>del<span class=\"_ _0\"></span>le<span class=\"_ _17\"></span> at<span class=\"_ _17\"></span>tivi<span class=\"_ _17\"></span>t\u00e0 p<span class=\"_ _17\"></span>er i<span class=\"_ _17\"></span>l d<span class=\"_ _17\"></span>irit<span class=\"_ _0\"></span>to<span class=\"_ _17\"></span> di<span class=\"_ _17\"></span> util<span class=\"_ _17\"></span>izzo<span class=\"_ _17\"></span>. Lo<span class=\"_ _17\"></span>cator<span class=\"_ _17\"></span>e Ind<span class=\"_ _17\"></span>ivi<span class=\"_ _17\"></span>duazi<span class=\"_ _17\"></span>one<span class=\"_ _0\"></span> del<span class=\"_ _17\"></span> lea<span class=\"_ _17\"></span>sing Al<span class=\"_ _17\"></span>la <span class=\"_ _1f\"> </span>dat<span class=\"_ _0\"></span>a <span class=\"_ _1f\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>ini<span class=\"_ _17\"></span>zio <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>cont<span class=\"_ _0\"></span>rat<span class=\"_ _0\"></span>to <span class=\"_ _19\"> </span>e, <span class=\"_ _19\"> </span>succ<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>men<span class=\"_ _17\"></span>te, <span class=\"_ _1f\"> </span>ad<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>ogn<span class=\"_ _17\"></span>i <span class=\"_ _1f\"> </span>mod<span class=\"_ _0\"></span>ifi<span class=\"_ _17\"></span>ca <span class=\"_ _1f\"> </span>de<span class=\"_ _17\"></span>i <span class=\"_ _1f\"> </span>termi<span class=\"_ _17\"></span>ni <span class=\"_ _19\"> </span>e <span class=\"_ _1f\"> </span>dell<span class=\"_ _17\"></span>e co<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>izi<span class=\"_ _17\"></span>oni<span class=\"_ _0\"></span>  con<span class=\"_ _17\"></span>trattu<span class=\"_ _17\"></span>ali<span class=\"_ _17\"></span>, <span class=\"_ _1c\"> </span>la  so<span class=\"_ _17\"></span>cie<span class=\"_ _0\"></span>t\u00e0  cl<span class=\"_ _17\"></span>ass<span class=\"_ _0\"></span>ifi<span class=\"_ _17\"></span>ca  ognu<span class=\"_ _17\"></span>no  de<span class=\"_ _17\"></span>i  sui<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sin<span class=\"_ _17\"></span>g<span class=\"ff1\">  <span class=\"ff7\">\u201catti<span class=\"_ _17\"></span>vi\u201d  co<span class=\"_ _17\"></span>me  <span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"ff1\"> </span></span></span></span></span>fin<span class=\"_ _17\"></span>anz<span class=\"_ _0\"></span>ia<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>io<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>o <span class=\"_ _19\"> </span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sin<span class=\"_ _0\"></span>g<span class=\"ff1\"> <span class=\"_ _19\"> </span>op<span class=\"_ _0\"></span>erat<span class=\"_ _17\"></span>ivo.<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>A <span class=\"_ _19\"> </span>tal<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>fin<span class=\"_ _17\"></span>e, <span class=\"_ _19\"> </span>la<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>soc<span class=\"_ _17\"></span>iet\u00e0<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>val<span class=\"_ _17\"></span>uta <span class=\"_ _19\"> </span>in<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>li<span class=\"_ _17\"></span>nea <span class=\"_ _19\"></span>ge<span class=\"_ _17\"></span>nera<span class=\"_ _17\"></span>le <span class=\"_ _19\"> </span>se <span class=\"_ _19\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span><span class=\"ff6\">le<span class=\"_ _17\"></span>asin<span class=\"_ _17\"></span>g<span class=\"ff1\"> </span></span></span></span>tra<span class=\"_ _17\"></span>sferi<span class=\"_ _17\"></span>sce <span class=\"_ _4\"> </span>sos<span class=\"_ _17\"></span>tanz<span class=\"_ _17\"></span>ialm<span class=\"_ _17\"></span>ente <span class=\"_ _4\"> </span>tutt<span class=\"_ _0\"></span>i <span class=\"_ _4\"> </span>i <span class=\"_ _4\"> </span>risc<span class=\"_ _17\"></span>hi <span class=\"_ _4\"> </span>e <span class=\"_ _5\"> </span>i <span class=\"_ _4\"> </span>ben<span class=\"_ _17\"></span>efic<span class=\"_ _17\"></span>i <span class=\"_ _5\"> </span>co<span class=\"_ _17\"></span>nness<span class=\"_ _17\"></span>i <span class=\"_ _4\"> </span>alla <span class=\"_ _4\"> </span>prop<span class=\"_ _17\"></span>riet\u00e0<span class=\"_ _17\"></span> <span class=\"_ _5\"> </span>de<span class=\"_ _0\"></span>ll'<span class=\"_ _17\"></span>attiv<span class=\"_ _17\"></span>it\u00e0 so<span class=\"_ _0\"></span>tto<span class=\"_ _0\"></span>sta<span class=\"_ _17\"></span>nte.<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>In <span class=\"_ _15\"></span>tal <span class=\"_ _15\"></span>cas<span class=\"_ _17\"></span>o, <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"ff1\"> <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"></span>clas<span class=\"_ _17\"></span>sifi<span class=\"_ _17\"></span>cato<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>qual<span class=\"_ _17\"></span>e <span class=\"_ _3\"></span>fin<span class=\"_ _17\"></span>anzi<span class=\"_ _17\"></span>ario<span class=\"_ _17\"></span>, <span class=\"_ _3\"></span>altr<span class=\"_ _0\"></span>ime<span class=\"_ _17\"></span>nti <span class=\"_ _15\"></span>qua<span class=\"_ _17\"></span>le <span class=\"_ _15\"></span>ope<span class=\"_ _17\"></span>rati<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>. </span></span>Ne<span class=\"_ _17\"></span>ll'am<span class=\"_ _17\"></span>bito<span class=\"_ _17\"></span> di<span class=\"_ _0\"></span> tal<span class=\"_ _17\"></span>e v<span class=\"_ _17\"></span>aluta<span class=\"_ _17\"></span>zion<span class=\"_ _17\"></span>e, l<span class=\"_ _17\"></span>a so<span class=\"_ _0\"></span>ci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _17\"></span>consi<span class=\"_ _17\"></span>dera <span class=\"_ _17\"></span>tra <span class=\"_ _17\"></span>i v<span class=\"_ _17\"></span>ari <span class=\"_ _17\"></span>indi<span class=\"_ _17\"></span>cato<span class=\"_ _0\"></span>ri,<span class=\"_ _17\"></span> se <span class=\"_ _17\"></span>la d<span class=\"_ _0\"></span>ura<span class=\"_ _17\"></span>ta d<span class=\"_ _17\"></span>el <span class=\"ff6\">l<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span>si<span class=\"_ _17\"></span>ng<span class=\"ff1\"> </span></span>co<span class=\"_ _0\"></span>pre<span class=\"_ _17\"></span> la ma<span class=\"_ _0\"></span>gg<span class=\"_ _17\"></span>ior pa<span class=\"_ _17\"></span>rte de<span class=\"_ _0\"></span>ll<span class=\"_ _17\"></span>a vita<span class=\"_ _0\"></span> eco<span class=\"_ _17\"></span>nomi<span class=\"_ _17\"></span>ca del<span class=\"_ _0\"></span>l'a<span class=\"_ _17\"></span>ttivi<span class=\"_ _17\"></span>t\u00e0 so<span class=\"_ _17\"></span>ttost<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>te e<span class=\"_ _17\"></span>/o la p<span class=\"_ _17\"></span>rese<span class=\"_ _17\"></span>nza o<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>men<span class=\"_ _17\"></span>o di<span class=\"_ _0\"></span> op<span class=\"_ _17\"></span>zioni<span class=\"_ _17\"></span> di <span class=\"_ _17\"></span>acqui<span class=\"_ _17\"></span>sto r<span class=\"_ _17\"></span>agio<span class=\"_ _17\"></span>nevo<span class=\"_ _0\"></span>lme<span class=\"_ _17\"></span>nte <span class=\"_ _17\"></span>eserc<span class=\"_ _17\"></span>itab<span class=\"_ _17\"></span>ili.<span class=\"_ _17\"></span>  Pe<span class=\"_ _17\"></span>r <span class=\"_ _19\"> </span>i <span class=\"_ _12\"></span>cont<span class=\"_ _17\"></span>ratti<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>con<span class=\"_ _0\"></span>ten<span class=\"_ _17\"></span>enti<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>una<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>comp<span class=\"_ _17\"></span>one<span class=\"_ _17\"></span>nte <span class=\"_ _19\"></span><span class=\"ff6\">le<span class=\"_ _17\"></span>asi<span class=\"_ _0\"></span>ng<span class=\"ff1\"> <span class=\"_ _12\"></span>e <span class=\"_ _19\"></span>un<span class=\"_ _17\"></span>a <span class=\"_ _19\"></span>o <span class=\"_ _12\"></span>pi\u00f9<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>com<span class=\"_ _17\"></span>ponen<span class=\"_ _17\"></span>ti <span class=\"_ _19\"> </span><span class=\"ff6\">le<span class=\"_ _17\"></span>asin<span class=\"_ _17\"></span>g<span class=\"ff1\"> <span class=\"_ _19\"> </span>e <span class=\"_ _12\"></span>non </span></span></span></span>le<span class=\"_ _17\"></span>asing<span class=\"_ _17\"></span><span class=\"ff1\">, la<span class=\"_ _17\"></span> soci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _0\"></span>rip<span class=\"_ _17\"></span>arti<span class=\"_ _17\"></span>sce i<span class=\"_ _17\"></span>l co<span class=\"_ _0\"></span>rri<span class=\"_ _17\"></span>spett<span class=\"_ _17\"></span>ivo <span class=\"_ _17\"></span>del <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntra<span class=\"_ _17\"></span>tto a<span class=\"_ _0\"></span>pp<span class=\"_ _17\"></span>lica<span class=\"_ _17\"></span>ndo<span class=\"_ _0\"></span> l'<span class=\"_ _0\"></span>IFR<span class=\"_ _17\"></span>S 15. </span>Co<span class=\"_ _17\"></span>ntab<span class=\"_ _17\"></span>iliz<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>zio<span class=\"_ _17\"></span>ne d<span class=\"_ _0\"></span>el l<span class=\"_ _17\"></span>easi<span class=\"_ _17\"></span>ng In <span class=\"_ _a\"> </span>ca<span class=\"_ _17\"></span>so <span class=\"_ _a\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>lea<span class=\"_ _17\"></span>sing <span class=\"_ _a\"> </span><span class=\"ff6\">fina<span class=\"_ _0\"></span>nzi<span class=\"_ _17\"></span>ari<span class=\"_ _0\"></span>o<span class=\"ff1\"> <span class=\"_ _a\"> </span>la <span class=\"_ _a\"> </span>so<span class=\"_ _17\"></span>ciet\u00e0<span class=\"_ _17\"></span> <span class=\"_ _22\"> </span>ril<span class=\"_ _17\"></span>eva <span class=\"_ _a\"> </span>ne<span class=\"_ _17\"></span>l <span class=\"_ _a\"> </span>pros<span class=\"_ _0\"></span>pe<span class=\"_ _17\"></span>tto <span class=\"_ _a\"> </span>dell<span class=\"_ _17\"></span>a <span class=\"_ _a\"> </span>situ<span class=\"_ _0\"></span>azi<span class=\"_ _17\"></span>one </span></span>pa<span class=\"_ _17\"></span>trimo<span class=\"_ _17\"></span>nial<span class=\"_ _17\"></span>e-<span class=\"ff7\">fi<span class=\"_ _17\"></span>nanzi<span class=\"_ _17\"></span>aria <span class=\"_ _15\"></span>l\u2019a<span class=\"_ _17\"></span>ttivi<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _15\"></span>qua<span class=\"_ _0\"></span>le<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>credi<span class=\"_ _17\"></span>to <span class=\"_ _15\"></span>ad <span class=\"_ _15\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>val<span class=\"_ _17\"></span>ore <span class=\"_ _15\"></span>ug<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>le<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>all\u2019i<span class=\"_ _17\"></span>nvest<span class=\"_ _17\"></span>imen<span class=\"_ _17\"></span>to <span class=\"_ _3\"></span>ne<span class=\"_ _0\"></span>tto<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>nel<span class=\"_ _17\"></span> </span>le<span class=\"_ _17\"></span>asing<span class=\"_ _17\"></span><span class=\"ff7\">. <span class=\"_ _3\"></span>Per <span class=\"_ _15\"></span>valu<span class=\"_ _17\"></span>tare<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l\u2019i<span class=\"_ _17\"></span>nvest<span class=\"_ _17\"></span>imen<span class=\"_ _17\"></span>to <span class=\"_ _3\"></span>nett<span class=\"_ _0\"></span>o <span class=\"_ _15\"></span>nel<span class=\"_ _17\"></span> <span class=\"_ _12\"> </span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _12\"></span>la<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>so<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>et\u00e0<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>ri<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rre<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>tass<span class=\"_ _17\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>in<span class=\"_ _17\"></span>teres<span class=\"_ _17\"></span>se </span></span></span>imp<span class=\"_ _17\"></span>lici<span class=\"_ _17\"></span>to <span class=\"_ _6d\"></span>del <span class=\"_ _6d\"></span><span class=\"ff6\">le<span class=\"_ _17\"></span>asing<span class=\"_ _17\"></span><span class=\"ff7\">, <span class=\"_ _16\"></span>defi<span class=\"_ _17\"></span>nito<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>in<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>modo<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>tale<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>ric<span class=\"_ _17\"></span>ompr<span class=\"_ _17\"></span>end<span class=\"_ _17\"></span>ere <span class=\"_ _6d\"></span>i <span class=\"_ _6d\"></span>costi<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>dire<span class=\"_ _17\"></span>tti <span class=\"_ _6d\"></span>ini<span class=\"_ _17\"></span>ziali<span class=\"_ _0\"></span>. <span class=\"_ _6d\"></span>All<span class=\"_ _0\"></span>\u2019in<span class=\"_ _17\"></span>vest<span class=\"_ _17\"></span>imen<span class=\"_ _17\"></span>to </span></span>ne<span class=\"_ _17\"></span>tto ne<span class=\"_ _17\"></span>l <span class=\"ff6\">l<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span>sin<span class=\"_ _17\"></span>g<span class=\"ff7\">, la<span class=\"_ _17\"></span> soc<span class=\"_ _0\"></span>iet<span class=\"_ _0\"></span>\u00e0 a<span class=\"_ _17\"></span>ppl<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>a l<span class=\"_ _0\"></span>e d<span class=\"_ _17\"></span>ispo<span class=\"_ _17\"></span>sizio<span class=\"_ _17\"></span>ni pr<span class=\"_ _17\"></span>evis<span class=\"_ _17\"></span>te da<span class=\"_ _17\"></span>ll\u2019I<span class=\"_ _17\"></span>FRS <span class=\"_ _17\"></span>9 in t<span class=\"_ _17\"></span>ema d<span class=\"_ _17\"></span>i el<span class=\"_ _17\"></span>imi<span class=\"_ _0\"></span>naz<span class=\"_ _0\"></span>io<span class=\"_ _17\"></span>ne </span></span>co<span class=\"_ _0\"></span>nta<span class=\"_ _17\"></span>bil<span class=\"_ _17\"></span>e ed<span class=\"_ _0\"></span> ac<span class=\"_ _17\"></span>cant<span class=\"_ _0\"></span>ona<span class=\"_ _17\"></span>menti<span class=\"_ _17\"></span> per<span class=\"_ _0\"></span> ri<span class=\"_ _17\"></span>duzi<span class=\"_ _17\"></span>one <span class=\"_ _17\"></span>di va<span class=\"_ _17\"></span>lore. I p<span class=\"_ _0\"></span>rov<span class=\"_ _17\"></span>enti<span class=\"_ _17\"></span> fin<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>zi<span class=\"_ _0\"></span>ari<span class=\"_ _17\"></span> veng<span class=\"_ _17\"></span>ono r<span class=\"_ _0\"></span>il<span class=\"_ _17\"></span>evat<span class=\"_ _0\"></span>i l<span class=\"_ _0\"></span>un<span class=\"_ _17\"></span>go la<span class=\"_ _17\"></span> dura<span class=\"_ _17\"></span>ta de<span class=\"_ _0\"></span>l <span class=\"ff6\">l<span class=\"_ _17\"></span>easin<span class=\"_ _17\"></span>g<span class=\"ff1\"> sul<span class=\"_ _17\"></span>la b<span class=\"_ _17\"></span>ase d<span class=\"_ _17\"></span>i un <span class=\"_ _0\"></span>cri<span class=\"_ _17\"></span>teri<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> </span></span>si<span class=\"_ _17\"></span>stema<span class=\"_ _17\"></span>tico<span class=\"_ _17\"></span>. In c<span class=\"_ _17\"></span>aso d<span class=\"_ _0\"></span>i <span class=\"ff6\">le<span class=\"_ _17\"></span>asi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> ope<span class=\"_ _17\"></span>rati<span class=\"_ _17\"></span>vo la<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>so<span class=\"_ _17\"></span>ciet<span class=\"_ _17\"></span>\u00e0 ril<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>a i p<span class=\"_ _17\"></span>aga<span class=\"_ _0\"></span>men<span class=\"_ _17\"></span>ti ric<span class=\"_ _17\"></span>evut<span class=\"_ _17\"></span>i com<span class=\"_ _0\"></span>e p<span class=\"_ _17\"></span>rov<span class=\"_ _0\"></span>en<span class=\"_ _17\"></span>ti con<span class=\"_ _17\"></span> un </span></span>cri<span class=\"_ _17\"></span>teri<span class=\"_ _17\"></span>o a q<span class=\"_ _17\"></span>uote<span class=\"_ _17\"></span> cost<span class=\"_ _17\"></span>anti<span class=\"_ _17\"></span> lun<span class=\"_ _0\"></span>go<span class=\"_ _17\"></span> la d<span class=\"_ _17\"></span>urat<span class=\"_ _0\"></span>a d<span class=\"_ _17\"></span>el <span class=\"ff6\">l<span class=\"_ _0\"></span>ea<span class=\"_ _17\"></span>sing<span class=\"ff7\">, n<span class=\"_ _17\"></span>ell<span class=\"_ _17\"></span>a vo<span class=\"_ _0\"></span>ce <span class=\"_ _17\"></span>\u201c<span class=\"ff1\">Ric<span class=\"_ _17\"></span>avi<span class=\"ff7 ls7\">\u201d.</span> </span></span></span>Su<span class=\"_ _17\"></span>b-le<span class=\"_ _17\"></span>asing Pe<span class=\"_ _17\"></span>r <span class=\"_ _17\"></span>quan<span class=\"_ _17\"></span>to <span class=\"_ _17\"></span>rig<span class=\"_ _17\"></span>uard<span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span><span class=\"ff6\">sub-le<span class=\"_ _17\"></span>asin<span class=\"_ _17\"></span>g<span class=\"ff1\">, <span class=\"_ _17\"></span>la <span class=\"_ _16\"></span>soci<span class=\"_ _17\"></span>et\u00e0, <span class=\"_ _16\"></span>in <span class=\"_ _16\"></span>qual<span class=\"_ _17\"></span>it\u00e0 <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>loc<span class=\"_ _17\"></span>atore<span class=\"_ _17\"></span> i<span class=\"_ _17\"></span>nter<span class=\"_ _17\"></span>medio<span class=\"_ _17\"></span>, <span class=\"_ _17\"></span>clas<span class=\"_ _17\"></span>sifi<span class=\"_ _17\"></span>ca </span></span>la<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>sua quo<span class=\"_ _17\"></span>ta nel <span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _6\"></span>prin<span class=\"_ _17\"></span>cipal<span class=\"_ _17\"></span>e sepa<span class=\"_ _17\"></span>ratam<span class=\"_ _17\"></span>ente<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dal <span class=\"ff6\">sub-<span class=\"_ _17\"></span>leas<span class=\"_ _17\"></span>ing<span class=\"_ _0\"></span><span class=\"ff1\">. A <span class=\"_ _6\"></span>tal<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>fin<span class=\"_ _17\"></span>e, <span class=\"_ _6\"></span>cl<span class=\"_ _17\"></span>assi<span class=\"_ _17\"></span>fica<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>il <span class=\"ff6\">sub-<span class=\"_ _82\"> </span></span></span></span></span></span>le<span class=\"_ _17\"></span>asing<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _16\"></span>con <span class=\"_ _6d\"></span>rif<span class=\"_ _17\"></span>erime<span class=\"_ _17\"></span>nto <span class=\"_ _6d\"></span>all<span class=\"_ _17\"></span>'<span class=\"_ _6\"></span>att<span class=\"_ _17\"></span>ivit<span class=\"_ _17\"></span>\u00e0 <span class=\"_ _16\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>dirit<span class=\"_ _17\"></span>to <span class=\"_ _16\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>util<span class=\"_ _17\"></span>izzo<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>deri<span class=\"_ _17\"></span>vante<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>dal<span class=\"_ _17\"></span> <span class=\"_ _17\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"ff1\"> <span class=\"_ _6d\"></span>prin<span class=\"_ _17\"></span>cip<span class=\"_ _17\"></span>ale, <span class=\"_ _6d\"></span>piu<span class=\"_ _17\"></span>ttost<span class=\"_ _17\"></span>o </span></span></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>fac<span class=\"_ _17\"></span>endo<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>ri<span class=\"_ _17\"></span>ferim<span class=\"_ _17\"></span>ento<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>all<span class=\"_ _17\"></span>'atti<span class=\"_ _17\"></span>vit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>sot<span class=\"_ _17\"></span>tosta<span class=\"_ _17\"></span>nte.<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>Se<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _12\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _12\"></span>pri<span class=\"_ _17\"></span>nci<span class=\"_ _17\"></span>pale <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span><span class=\"ff6\">le<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>in<span class=\"_ _17\"></span>g<span class=\"ff1\"> <span class=\"_ _12\"></span>a <span class=\"_ _15\"></span>brev<span class=\"_ _17\"></span>e </span></span></span></span>ter<span class=\"_ _17\"></span>mine<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>ch<span class=\"_ _17\"></span>e <span class=\"_ _19\"> </span>la <span class=\"_ _12\"> </span>soci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _12\"> </span>ha <span class=\"_ _19\"> </span>co<span class=\"_ _17\"></span>ntab<span class=\"_ _0\"></span>ili<span class=\"_ _17\"></span>zzat<span class=\"_ _17\"></span>o <span class=\"_ _19\"> </span>app<span class=\"_ _17\"></span>lica<span class=\"_ _0\"></span>ndo<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>l\u2019<span class=\"_ _17\"></span>esenz<span class=\"_ _17\"></span>ione<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>pre<span class=\"_ _17\"></span>vis<span class=\"_ _0\"></span>ta <span class=\"_ _12\"> </span>dal<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>pri<span class=\"_ _17\"></span>ncip<span class=\"_ _0\"></span>io<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>e <span class=\"_ _12\"> </span>di se<span class=\"_ _0\"></span>gu<span class=\"_ _0\"></span>ito<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>espo<span class=\"_ _17\"></span>sta,<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>il<span class=\"_ _17\"></span> <span class=\"_ _16\"></span><span class=\"ff6\">sub-<span class=\"ls14\">le</span>asi<span class=\"_ _17\"></span>ng<span class=\"ff1\"> <span class=\"_ _6d\"></span>\u00e8 <span class=\"_ _16\"></span>cl<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>sifi<span class=\"_ _17\"></span>cato<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>come<span class=\"_ _17\"></span> <span class=\"_ _17\"></span><span class=\"ff6\">lea<span class=\"_ _17\"></span>sing<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _16\"></span>ope<span class=\"_ _0\"></span>rat<span class=\"_ _0\"></span>iv<span class=\"_ _17\"></span>o. <span class=\"_ _16\"></span>In <span class=\"_ _6d\"></span>pre<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>nza<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _17\"></span><span class=\"ff6\">sub<span class=\"_ _17\"></span>-lea<span class=\"_ _17\"></span>sing<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span></span></span></span></span>il <span class=\"ff6 ls0\">leas<span class=\"_ _17\"></span>ing<span class=\"_ _0\"></span><span class=\"ff1\"> pr<span class=\"_ _17\"></span>incip<span class=\"_ _17\"></span>ale <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>n \u00e8 <span class=\"_ _17\"></span>mai c<span class=\"_ _17\"></span>onsi<span class=\"_ _17\"></span>dera<span class=\"_ _17\"></span>to d<span class=\"_ _0\"></span>i m<span class=\"_ _17\"></span>odes<span class=\"_ _17\"></span>to va<span class=\"_ _17\"></span>lore<span class=\"_ _17\"></span>.<span class=\"_ _82\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "Investimenti i<span class=\"_ _0\"></span>mmobiliari Gli <span class=\"_ _17\"></span>immobili <span class=\"_ _16\"></span>posseduti <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>fine <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>conseguire <span class=\"_ _17\"></span>canoni <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>locazione <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>per <span class=\"ff7\">l<span class=\"_ _0\"></span>\u2019apprezzamen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o </span>del <span class=\"_ _15\"></span>capitale <span class=\"_ _14\"></span>investito <span class=\"_ _15\"></span>o <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>en<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>rambe <span class=\"_ _15\"></span>le<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>motivazioni<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>(diversi <span class=\"_ _15\"></span>da <span class=\"_ _15\"></span>quell<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>destinati <span class=\"_ _14\"></span>all\u2019uso <span class=\"_ _15\"></span>nella produzione o nel<span class=\"_ _0\"></span>la fornitura di<span class=\"_ _17\"></span> beni o di servizi o <span class=\"_ _17\"></span>nell\u2019amministrazione azien<span class=\"_ _0\"></span>dale, iscritti<span class=\"_ _0\"></span> nella voce <span class=\"_ _5\"> </span>immobili, <span class=\"_ _5\"> </span>impianti <span class=\"_ _5\"> </span>e <span class=\"_ _5\"> </span>macchinari, <span class=\"_ _5\"> </span>e <span class=\"_ _13\"> </span>da <span class=\"_ _5\"> </span>quelli <span class=\"_ _5\"> </span>destinati <span class=\"_ _5\"> </span>alla <span class=\"_ _13\"> </span>vend<span class=\"_ _0\"></span>ita <span class=\"_ _13\"> </span>nel <span class=\"_ _5\"> </span>normale svolgimento <span class=\"_ _19\"> </span>dell\u2019<span class=\"_ _17\"></span>att<span class=\"_ _6\"></span>ivit\u00e0 <span class=\"_ _19\"> </span>imprenditori<span class=\"_ _0\"></span>ale<span class=\"ff1\">, <span class=\"_ _19\"> </span>che <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>iscritti <span class=\"_ _19\"> </span>al <span class=\"_ _19\"> </span>costo <span class=\"_ _19\"> </span>tra <span class=\"_ _19\"> </span>le <span class=\"_ _19\"> </span>rimanenze) <span class=\"_ _19\"> </span>sono </span>valutati <span class=\"_ _1f\"> </span>al <span class=\"_ _1f\"> </span>fair <span class=\"_ _21\"> </span>value <span class=\"_ _1f\"> </span>e <span class=\"_ _1f\"> </span>non <span class=\"_ _1f\"> </span>assoggettati <span class=\"_ _1f\"> </span>ad <span class=\"_ _1f\"> </span>ammortamento; <span class=\"_ _1f\"> </span>le <span class=\"_ _1f\"> </span>variazioni<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>valore <span class=\"_ _1f\"> </span>sono imputate a Con<span class=\"_ _0\"></span>to economico nell<span class=\"_ _0\"></span>a voce altri rica<span class=\"_ _17\"></span>vi operat<span class=\"_ _6\"></span>ivi. Il fair <span class=\"_ _17\"></span>value viene <span class=\"_ _17\"></span>determinato <span class=\"_ _17\"></span>sulla base <span class=\"_ _17\"></span>delle segue<span class=\"_ _17\"></span>nti metodologie <span class=\"_ _17\"></span>in funzione <span class=\"_ _17\"></span>della tipologia dell<span class=\"_ _17\"></span>\u2019investimento:<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ff6 fc0\">m<span class=\"_ _6\"></span>arket value app<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>oach<span class=\"ff7\">, ossia sul<span class=\"_ _0\"></span>la base dell\u2019analisi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di un campione di transazion<span class=\"_ _17\"></span>i di </span></span></span>vendita <span class=\"_ _14\"></span>r<span class=\"_ _6\"></span>ecenti <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>propriet\u00e0 <span class=\"_ _14\"></span>immobiliari <span class=\"_ _15\"></span>identiche<span class=\"_ _17\"></span>, <span class=\"_ _15\"></span>localizzate <span class=\"_ _15\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>prossimit\u00e0 <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>quelle<span class=\"_ _82\"> </span><span class=\"_ _0\"></span> oggetto <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>valutazione. <span class=\"_ _3\"></span>Il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>cos\u00ec <span class=\"_ _12\"></span>deter<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>inato <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>poi <span class=\"_ _3\"></span>rettificato <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>tener conto delle <span class=\"_ _17\"></span>peculiarit\u00e0 de<span class=\"_ _0\"></span>ll\u2019immobil<span class=\"_ _17\"></span>e o del terreno<span class=\"_ _17\"></span> <span class=\"_ _6\"></span><span class=\"ff1\">ritenute non<span class=\"_ _17\"></span> significative (<span class=\"_ _17\"></span>livello 2); </span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">proiezione de<span class=\"_ _0\"></span>i <span class=\"_ _17\"></span>flussi <span class=\"_ _17\"></span>finanziari <span class=\"_ _0\"></span>attualizzati <span class=\"_ _17\"></span>basati <span class=\"_ _17\"></span>su <span class=\"_ _17\"></span>stime <span class=\"_ _17\"></span>attendibili <span class=\"_ _17\"></span>di fl<span class=\"_ _0\"></span>ussi <span class=\"_ _17\"></span>finanziari </span></span>futuri supportate da<span class=\"_ _17\"></span> canoni di locazione e/o<span class=\"_ _0\"></span> di altri contratti esi<span class=\"_ _0\"></span>stenti. (livello 3).<span class=\"_ _82\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "Perdite di valo<span class=\"_ _0\"></span>re Periodicamente <span class=\"_ _6\"></span>viene <span class=\"_ _6\"></span>verificata <span class=\"_ _6\"></span>l\u2019esistenza <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>eventi <span class=\"_ _6\"></span>o <span class=\"_ _14\"></span>cambiamenti <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>situazion<span class=\"ff1\">i <span class=\"_ _14\"></span>che </span>indichino <span class=\"_ _21\"> </span>che  il <span class=\"_ _8\"> </span>valore <span class=\"_ _8\"> </span>di <span class=\"_ _8\"> </span>carico  de<span class=\"_ _0\"></span>lle <span class=\"_ _8\"> </span>attivit\u00e0<span class=\"_ _0\"></span>  i<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>materiali<span class=\"_ _0\"></span>  e <span class=\"_ _21\"> </span>materiali  n<span class=\"_ _17\"></span>on  possa <span class=\"_ _21\"> </span>essere recuperato. <span class=\"_ _14\"></span>Se <span class=\"_ _15\"></span>esiste <span class=\"_ _15\"></span>un'ind<span class=\"_ _0\"></span>icazione <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>questo <span class=\"_ _15\"></span>tipo <span class=\"_ _15\"></span>si <span class=\"_ _15\"></span>procede<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>alla <span class=\"_ _15\"></span>determinazione <span class=\"_ _14\"></span>del <span class=\"_ _15\"></span>loro valore <span class=\"_ _6\"></span>recuperabile <span class=\"_ _6\"></span>e, <span class=\"_ _14\"></span>nel <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span>in <span class=\"_ _14\"></span>cui <span class=\"_ _14\"></span>il <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>netto <span class=\"_ _14\"></span>contabile <span class=\"_ _6\"></span>ecce<span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>valore <span class=\"_ _14\"></span>recuperabile, le  attivi<span class=\"_ _0\"></span>t\u00e0  son<span class=\"_ _0\"></span>o  svaluta<span class=\"_ _17\"></span>te  fino  a <span class=\"_ _21\"> </span>riflettere  il<span class=\"_ _0\"></span>  loro<span class=\"_ _17\"></span>  valore  re<span class=\"_ _0\"></span>cuperabile. <span class=\"_ _8\"> </span>Relativamente<span class=\"_ _17\"></span>  agli avviamenti <span class=\"_ _17\"></span>ed <span class=\"_ _17\"></span>alle <span class=\"_ _17\"></span>altre <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _17\"></span>immateriali <span class=\"_ _17\"></span>a <span class=\"_ _0\"></span>vita <span class=\"_ _17\"></span>indefinita <span class=\"_ _17\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _16\"></span>recuperabile <span class=\"_ _16\"></span>\u00e8 stimato<span class=\"_ _17\"></span> con cadenza <span class=\"_ _21\"> </span>annuale <span class=\"_ _21\"> </span>o,  co<span class=\"_ _17\"></span>munque,  ogni<span class=\"_ _17\"></span>  volta <span class=\"_ _1f\"> </span>che <span class=\"_ _21\"> </span>mutate <span class=\"_ _8\"> </span>circostanze <span class=\"_ _21\"> </span>o <span class=\"_ _21\"> </span>eventi <span class=\"_ _21\"> </span>specifici <span class=\"_ _8\"> </span>lo richiedano. Il <span class=\"_ _1c\"> </span>valore <span class=\"_ _1c\"> </span>recuperabile <span class=\"_ _1c\"> </span>delle <span class=\"_ _1c\"> </span>attivit\u00e0 <span class=\"_ _1c\"> </span>materiali <span class=\"_ _1c\"> </span>ed <span class=\"_ _4\"> </span>immateriali  \u00e8 <span class=\"_ _4\"> </span>rappresentato<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>dal maggiore tra il valore corrente al netto dei costi di dismissione<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>e il <span class=\"_ _6\"></span>loro valo<span class=\"_ _0\"></span>re d'uso, laddove il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>d\u2019uso <span class=\"_ _3\"></span>\u00e9 <span class=\"_ _3\"></span>rappresentato <span class=\"_ _15\"></span>dal <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>attuale <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _15\"></span>f<span class=\"_ _6\"></span>inanziari <span class=\"_ _15\"></span>fu<span class=\"ff1\">t<span class=\"_ _6\"></span>uri <span class=\"_ _15\"></span>che <span class=\"_ _3\"></span>si <span class=\"_ _12\"></span>prevede </span>abbiano <span class=\"_ _1c\"> </span>origine <span class=\"_ _1c\"> </span>dall\u2019attivit\u00e0  o, <span class=\"_ _1c\"> </span>per <span class=\"_ _4\"> </span>le <span class=\"_ _1c\"> </span>attivit\u00e0  che <span class=\"_ _1c\"> </span>non <span class=\"_ _1c\"> </span>generano <span class=\"_ _1c\"> </span>autonomamente<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>f<span class=\"_ _6\"></span>lussi finanziari <span class=\"_ _2\"> </span>ampiamente <span class=\"_ _2\"> </span>indipendenti, <span class=\"_ _2\"> </span>dall\u2019insieme <span class=\"_ _18\"> </span>di <span class=\"_ _2\"> </span>attivit\u00e0 <span class=\"_ _18\"> </span>che <span class=\"_ _2\"> </span>compongono <span class=\"_ _2\"> </span>l\u2019unit\u00e0 generatrice di fl<span class=\"_ _0\"></span>ussi finanziari cui<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>tale attivi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0 appartiene <span class=\"_ _17\"></span>(<span class=\"_ _6\"></span>\u201c<span class=\"ff6\">c<span class=\"ffd\">ash generating un<span class=\"_ _0\"></span>it\u201d<span class=\"ff1 ls7\">).<span class=\"ls0\"> </span></span></span></span>Nel <span class=\"_ _14\"></span>definire <span class=\"_ _14\"></span>il <span class=\"_ _14\"></span>valore <span class=\"_ _15\"></span>d'uso, <span class=\"_ _14\"></span>i <span class=\"_ _14\"></span>flussi <span class=\"_ _14\"></span>finanziari <span class=\"_ _14\"></span>futuri <span class=\"_ _14\"></span>attesi <span class=\"_ _14\"></span>sono <span class=\"_ _15\"></span>attuali<span class=\"_ _0\"></span>zzati <span class=\"_ _14\"></span>utilizzando un tasso di <span class=\"_ _6\"></span>sconto<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>ante imposte che riflette la stima corrente del merca<span class=\"_ _0\"></span>to riferito al costo del denaro rapportato<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>al tempo<span class=\"_ _0\"></span> e ai rischi specifici del<span class=\"_ _17\"></span>l'attivit\u00e0.  Una <span class=\"_ _21\"> </span>riduzione <span class=\"_ _1f\"> </span>di <span class=\"_ _21\"> </span>valore <span class=\"_ _21\"> </span>\u00e8 <span class=\"_ _8\"> </span>riconosciuta <span class=\"_ _1f\"> </span>nel <span class=\"_ _21\"> </span>conto <span class=\"_ _21\"> </span>economico <span class=\"_ _1f\"> </span>qualora <span class=\"_ _21\"> </span>il <span class=\"_ _21\"> </span>valore <span class=\"_ _21\"> </span>di iscrizione dell\u2019attivit\u00e0, o della r<span class=\"_ _6\"></span>elativa<span class=\"_ _0\"></span> <span class=\"_ _6\"></span><span class=\"ff6\">cash <span class=\"_ _6\"></span>genera<span class=\"_ _17\"></span>ting <span class=\"_ _6\"></span>unit<span class=\"ff1\"> <span class=\"_ _6\"></span>a cui essa <span class=\"_ _6\"></span>\u00e8 allocata, \u00e8 <span class=\"_ _6\"></span>superiore<span class=\"_ _17\"></span> </span></span>al <span class=\"_ _14\"></span>valore <span class=\"_ _14\"></span>r<span class=\"_ _6\"></span>ecuperabi<span class=\"_ _17\"></span>le; <span class=\"_ _15\"></span>le <span class=\"_ _14\"></span>perdite <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>valore <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>cash<span class=\"ff6\"> <span class=\"_ _14\"></span>generating <span class=\"_ _15\"></span>uni<span class=\"_ _0\"></span>t<span class=\"ff1\"> <span class=\"_ _15\"></span>sono <span class=\"_ _6\"></span>imputate <span class=\"_ _14\"></span>in <span class=\"_ _15\"></span>primo<span class=\"_ _17\"></span> </span></span>luogo  a <span class=\"_ _8\"> </span>riduzione  de<span class=\"_ _0\"></span>l  v<span class=\"_ _17\"></span>alore  contabile  del<span class=\"_ _0\"></span>l\u2019eventuale  avvi<span class=\"_ _17\"></span>amento  attribu<span class=\"_ _0\"></span>ito  e,  qui<span class=\"_ _0\"></span>ndi,  a<span class=\"_ _17\"></span> riduzione <span class=\"_ _12\"></span>delle <span class=\"_ _19\"></span>al<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>re <span class=\"_ _12\"></span>attivit\u00e0, <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>proporzione <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>relativo <span class=\"_ _19\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>contabile. <span class=\"_ _12\"></span>Qualora <span class=\"_ _12\"></span>vengano meno i presupp<span class=\"_ _0\"></span>osti per u<span class=\"_ _17\"></span>na svalutazione precede<span class=\"_ _17\"></span>ntem<span class=\"_ _6\"></span>ente<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>effettuata su<span class=\"_ _17\"></span> immobili, impianti<span class=\"_ _17\"></span> e macchinari ed attivit\u00e0 immateriali diversi da <span class=\"_ _6\"></span>avviamento<span class=\"_ _17\"></span>, <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>valore contabile dell\u2019atti<span class=\"_ _6\"></span><span class=\"ff1\">vit\u00e0 viene </span>ripristinato <span class=\"_ _16\"></span><span class=\"ff7\">con <span class=\"_ _0\"></span>imputazio<span class=\"_ _17\"></span>ne <span class=\"_ _0\"></span>a <span class=\"_ _17\"></span>conto <span class=\"_ _17\"></span>economico, <span class=\"_ _16\"></span>nei <span class=\"_ _17\"></span>limiti <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>valore <span class=\"_ _0\"></span>netto <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>carico <span class=\"_ _0\"></span>che <span class=\"_ _16\"></span>l\u2019attivo </span>in <span class=\"_ _16\"></span>oggetto <span class=\"_ _16\"></span>avrebbe <span class=\"_ _17\"></span>avuto<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>se <span class=\"_ _17\"></span>non <span class=\"_ _16\"></span>fosse <span class=\"_ _16\"></span>stata <span class=\"_ _16\"></span>effettuata <span class=\"_ _16\"></span>la <span class=\"_ _17\"></span>svalutazione <span class=\"_ _6d\"></span>e <span class=\"_ _16\"></span>f<span class=\"_ _6\"></span>ossero <span class=\"_ _6d\"></span>stati <span class=\"_ _17\"></span>effettuati<span class=\"_ _17\"></span> gli ammortamenti.<span class=\"_ _82\"> </span> Nel caso in cui la riduzione di <span class=\"_ _6\"></span>valore derivan<span class=\"_ _0\"></span>te dal test <span class=\"_ _6\"></span>di impairment sia superiore al valore dell<span class=\"_ _0\"></span>\u2019attivit\u00e0 o<span class=\"_ _0\"></span>ggetto <span class=\"_ _0\"></span>del te<span class=\"_ _0\"></span>st alloca<span class=\"_ _0\"></span>to alla<span class=\"ff1\"> <span class=\"ff6\">ca<span class=\"_ _17\"></span>sh generating uni<span class=\"_ _0\"></span>t<span class=\"ff1\"> cui l<span class=\"_ _0\"></span>a <span class=\"_ _17\"></span>st<span class=\"_ _6\"></span>essa <span class=\"_ _0\"></span>appartiene,<span class=\"_ _0\"></span> </span></span></span>l\u2019ammontare residuo \u00e8 <span class=\"_ _6\"></span>alloca<span class=\"_ _0\"></span>to <span class=\"_ _6\"></span>alle attivit\u00e0 incluse <span class=\"_ _6\"></span>nella <span class=\"_ _6\"></span><span class=\"ff6\">cash generating unit<span class=\"ff1\"> <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>proporzione<span class=\"_ _17\"></span> </span></span>del loro valore di<span class=\"_ _0\"></span> carico. Tale al<span class=\"_ _0\"></span>locazione ha come li<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ite minimo l\u2019<span class=\"_ _0\"></span>ammontare pi\u00f9 alto<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>tra:<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">il relativo <span class=\"ff6\">fair value</span> <span class=\"ff7\">dell\u2019attivit\u00e0 al net<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o dei costi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di dismissione;<span class=\"ff1\"> </span></span></span></span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">il relativo valore in uso, come sop<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>a definito; </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">zero. </span></span>Le <span class=\"_ _5\"> </span>perdite <span class=\"_ _5\"> </span>di <span class=\"_ _13\"> </span>valore <span class=\"_ _5\"> </span>sono <span class=\"_ _5\"> </span>contabilizzate<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>nel <span class=\"_ _5\"> </span>conto <span class=\"_ _13\"> </span>economico <span class=\"_ _5\"> </span>fra <span class=\"_ _5\"> </span>i <span class=\"_ _5\"> </span>costi <span class=\"_ _5\"> </span>per ammortamen<span class=\"_ _0\"></span>ti e svalutazi<span class=\"_ _17\"></span>oni.<span class=\"_ _6\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "Perdite di valo<span class=\"_ _0\"></span>re Periodicamente <span class=\"_ _6\"></span>viene <span class=\"_ _6\"></span>verificata <span class=\"_ _6\"></span>l\u2019esistenza <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>eventi <span class=\"_ _6\"></span>o <span class=\"_ _14\"></span>cambiamenti <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>situazion<span class=\"ff1\">i <span class=\"_ _14\"></span>che </span>indichino <span class=\"_ _21\"> </span>che  il <span class=\"_ _8\"> </span>valore <span class=\"_ _8\"> </span>di <span class=\"_ _8\"> </span>carico  de<span class=\"_ _0\"></span>lle <span class=\"_ _8\"> </span>attivit\u00e0<span class=\"_ _0\"></span>  i<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>materiali<span class=\"_ _0\"></span>  e <span class=\"_ _21\"> </span>materiali  n<span class=\"_ _17\"></span>on  possa <span class=\"_ _21\"> </span>essere recuperato. <span class=\"_ _14\"></span>Se <span class=\"_ _15\"></span>esiste <span class=\"_ _15\"></span>un'ind<span class=\"_ _0\"></span>icazione <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>questo <span class=\"_ _15\"></span>tipo <span class=\"_ _15\"></span>si <span class=\"_ _15\"></span>procede<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>alla <span class=\"_ _15\"></span>determinazione <span class=\"_ _14\"></span>del <span class=\"_ _15\"></span>loro valore <span class=\"_ _6\"></span>recuperabile <span class=\"_ _6\"></span>e, <span class=\"_ _14\"></span>nel <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span>in <span class=\"_ _14\"></span>cui <span class=\"_ _14\"></span>il <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>netto <span class=\"_ _14\"></span>contabile <span class=\"_ _6\"></span>ecce<span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>valore <span class=\"_ _14\"></span>recuperabile, le  attivi<span class=\"_ _0\"></span>t\u00e0  son<span class=\"_ _0\"></span>o  svaluta<span class=\"_ _17\"></span>te  fino  a <span class=\"_ _21\"> </span>riflettere  il<span class=\"_ _0\"></span>  loro<span class=\"_ _17\"></span>  valore  re<span class=\"_ _0\"></span>cuperabile. <span class=\"_ _8\"> </span>Relativamente<span class=\"_ _17\"></span>  agli avviamenti <span class=\"_ _17\"></span>ed <span class=\"_ _17\"></span>alle <span class=\"_ _17\"></span>altre <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _17\"></span>immateriali <span class=\"_ _17\"></span>a <span class=\"_ _0\"></span>vita <span class=\"_ _17\"></span>indefinita <span class=\"_ _17\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _16\"></span>recuperabile <span class=\"_ _16\"></span>\u00e8 stimato<span class=\"_ _17\"></span> con cadenza <span class=\"_ _21\"> </span>annuale <span class=\"_ _21\"> </span>o,  co<span class=\"_ _17\"></span>munque,  ogni<span class=\"_ _17\"></span>  volta <span class=\"_ _1f\"> </span>che <span class=\"_ _21\"> </span>mutate <span class=\"_ _8\"> </span>circostanze <span class=\"_ _21\"> </span>o <span class=\"_ _21\"> </span>eventi <span class=\"_ _21\"> </span>specifici <span class=\"_ _8\"> </span>lo richiedano. Il <span class=\"_ _1c\"> </span>valore <span class=\"_ _1c\"> </span>recuperabile <span class=\"_ _1c\"> </span>delle <span class=\"_ _1c\"> </span>attivit\u00e0 <span class=\"_ _1c\"> </span>materiali <span class=\"_ _1c\"> </span>ed <span class=\"_ _4\"> </span>immateriali  \u00e8 <span class=\"_ _4\"> </span>rappresentato<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>dal maggiore tra il valore corrente al netto dei costi di dismissione<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>e il <span class=\"_ _6\"></span>loro valo<span class=\"_ _0\"></span>re d'uso, laddove il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>d\u2019uso <span class=\"_ _3\"></span>\u00e9 <span class=\"_ _3\"></span>rappresentato <span class=\"_ _15\"></span>dal <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>attuale <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _15\"></span>f<span class=\"_ _6\"></span>inanziari <span class=\"_ _15\"></span>fu<span class=\"ff1\">t<span class=\"_ _6\"></span>uri <span class=\"_ _15\"></span>che <span class=\"_ _3\"></span>si <span class=\"_ _12\"></span>prevede </span>abbiano <span class=\"_ _1c\"> </span>origine <span class=\"_ _1c\"> </span>dall\u2019attivit\u00e0  o, <span class=\"_ _1c\"> </span>per <span class=\"_ _4\"> </span>le <span class=\"_ _1c\"> </span>attivit\u00e0  che <span class=\"_ _1c\"> </span>non <span class=\"_ _1c\"> </span>generano <span class=\"_ _1c\"> </span>autonomamente<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>f<span class=\"_ _6\"></span>lussi finanziari <span class=\"_ _2\"> </span>ampiamente <span class=\"_ _2\"> </span>indipendenti, <span class=\"_ _2\"> </span>dall\u2019insieme <span class=\"_ _18\"> </span>di <span class=\"_ _2\"> </span>attivit\u00e0 <span class=\"_ _18\"> </span>che <span class=\"_ _2\"> </span>compongono <span class=\"_ _2\"> </span>l\u2019unit\u00e0 generatrice di fl<span class=\"_ _0\"></span>ussi finanziari cui<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>tale attivi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0 appartiene <span class=\"_ _17\"></span>(<span class=\"_ _6\"></span>\u201c<span class=\"ff6\">c<span class=\"ffd\">ash generating un<span class=\"_ _0\"></span>it\u201d<span class=\"ff1 ls7\">).<span class=\"ls0\"> </span></span></span></span>Nel <span class=\"_ _14\"></span>definire <span class=\"_ _14\"></span>il <span class=\"_ _14\"></span>valore <span class=\"_ _15\"></span>d'uso, <span class=\"_ _14\"></span>i <span class=\"_ _14\"></span>flussi <span class=\"_ _14\"></span>finanziari <span class=\"_ _14\"></span>futuri <span class=\"_ _14\"></span>attesi <span class=\"_ _14\"></span>sono <span class=\"_ _15\"></span>attuali<span class=\"_ _0\"></span>zzati <span class=\"_ _14\"></span>utilizzando un tasso di <span class=\"_ _6\"></span>sconto<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>ante imposte che riflette la stima corrente del merca<span class=\"_ _0\"></span>to riferito al costo del denaro rapportato<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>al tempo<span class=\"_ _0\"></span> e ai rischi specifici del<span class=\"_ _17\"></span>l'attivit\u00e0.  Una <span class=\"_ _21\"> </span>riduzione <span class=\"_ _1f\"> </span>di <span class=\"_ _21\"> </span>valore <span class=\"_ _21\"> </span>\u00e8 <span class=\"_ _8\"> </span>riconosciuta <span class=\"_ _1f\"> </span>nel <span class=\"_ _21\"> </span>conto <span class=\"_ _21\"> </span>economico <span class=\"_ _1f\"> </span>qualora <span class=\"_ _21\"> </span>il <span class=\"_ _21\"> </span>valore <span class=\"_ _21\"> </span>di iscrizione dell\u2019attivit\u00e0, o della r<span class=\"_ _6\"></span>elativa<span class=\"_ _0\"></span> <span class=\"_ _6\"></span><span class=\"ff6\">cash <span class=\"_ _6\"></span>genera<span class=\"_ _17\"></span>ting <span class=\"_ _6\"></span>unit<span class=\"ff1\"> <span class=\"_ _6\"></span>a cui essa <span class=\"_ _6\"></span>\u00e8 allocata, \u00e8 <span class=\"_ _6\"></span>superiore<span class=\"_ _17\"></span> </span></span>al <span class=\"_ _14\"></span>valore <span class=\"_ _14\"></span>r<span class=\"_ _6\"></span>ecuperabi<span class=\"_ _17\"></span>le; <span class=\"_ _15\"></span>le <span class=\"_ _14\"></span>perdite <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>valore <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>cash<span class=\"ff6\"> <span class=\"_ _14\"></span>generating <span class=\"_ _15\"></span>uni<span class=\"_ _0\"></span>t<span class=\"ff1\"> <span class=\"_ _15\"></span>sono <span class=\"_ _6\"></span>imputate <span class=\"_ _14\"></span>in <span class=\"_ _15\"></span>primo<span class=\"_ _17\"></span> </span></span>luogo  a <span class=\"_ _8\"> </span>riduzione  de<span class=\"_ _0\"></span>l  v<span class=\"_ _17\"></span>alore  contabile  del<span class=\"_ _0\"></span>l\u2019eventuale  avvi<span class=\"_ _17\"></span>amento  attribu<span class=\"_ _0\"></span>ito  e,  qui<span class=\"_ _0\"></span>ndi,  a<span class=\"_ _17\"></span> riduzione <span class=\"_ _12\"></span>delle <span class=\"_ _19\"></span>al<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>re <span class=\"_ _12\"></span>attivit\u00e0, <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>proporzione <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>relativo <span class=\"_ _19\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>contabile. <span class=\"_ _12\"></span>Qualora <span class=\"_ _12\"></span>vengano meno i presupp<span class=\"_ _0\"></span>osti per u<span class=\"_ _17\"></span>na svalutazione precede<span class=\"_ _17\"></span>ntem<span class=\"_ _6\"></span>ente<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>effettuata su<span class=\"_ _17\"></span> immobili, impianti<span class=\"_ _17\"></span> e macchinari ed attivit\u00e0 immateriali diversi da <span class=\"_ _6\"></span>avviamento<span class=\"_ _17\"></span>, <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>valore contabile dell\u2019atti<span class=\"_ _6\"></span><span class=\"ff1\">vit\u00e0 viene </span>ripristinato <span class=\"_ _16\"></span><span class=\"ff7\">con <span class=\"_ _0\"></span>imputazio<span class=\"_ _17\"></span>ne <span class=\"_ _0\"></span>a <span class=\"_ _17\"></span>conto <span class=\"_ _17\"></span>economico, <span class=\"_ _16\"></span>nei <span class=\"_ _17\"></span>limiti <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>valore <span class=\"_ _0\"></span>netto <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>carico <span class=\"_ _0\"></span>che <span class=\"_ _16\"></span>l\u2019attivo </span>in <span class=\"_ _16\"></span>oggetto <span class=\"_ _16\"></span>avrebbe <span class=\"_ _17\"></span>avuto<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>se <span class=\"_ _17\"></span>non <span class=\"_ _16\"></span>fosse <span class=\"_ _16\"></span>stata <span class=\"_ _16\"></span>effettuata <span class=\"_ _16\"></span>la <span class=\"_ _17\"></span>svalutazione <span class=\"_ _6d\"></span>e <span class=\"_ _16\"></span>f<span class=\"_ _6\"></span>ossero <span class=\"_ _6d\"></span>stati <span class=\"_ _17\"></span>effettuati<span class=\"_ _17\"></span> gli ammortamenti.<span class=\"_ _82\"> </span> Nel caso in cui la riduzione di <span class=\"_ _6\"></span>valore derivan<span class=\"_ _0\"></span>te dal test <span class=\"_ _6\"></span>di impairment sia superiore al valore dell<span class=\"_ _0\"></span>\u2019attivit\u00e0 o<span class=\"_ _0\"></span>ggetto <span class=\"_ _0\"></span>del te<span class=\"_ _0\"></span>st alloca<span class=\"_ _0\"></span>to alla<span class=\"ff1\"> <span class=\"ff6\">ca<span class=\"_ _17\"></span>sh generating uni<span class=\"_ _0\"></span>t<span class=\"ff1\"> cui l<span class=\"_ _0\"></span>a <span class=\"_ _17\"></span>st<span class=\"_ _6\"></span>essa <span class=\"_ _0\"></span>appartiene,<span class=\"_ _0\"></span> </span></span></span>l\u2019ammontare residuo \u00e8 <span class=\"_ _6\"></span>alloca<span class=\"_ _0\"></span>to <span class=\"_ _6\"></span>alle attivit\u00e0 incluse <span class=\"_ _6\"></span>nella <span class=\"_ _6\"></span><span class=\"ff6\">cash generating unit<span class=\"ff1\"> <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>proporzione<span class=\"_ _17\"></span> </span></span>del loro valore di<span class=\"_ _0\"></span> carico. Tale al<span class=\"_ _0\"></span>locazione ha come li<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ite minimo l\u2019<span class=\"_ _0\"></span>ammontare pi\u00f9 alto<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>tra:<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">il relativo <span class=\"ff6\">fair value</span> <span class=\"ff7\">dell\u2019attivit\u00e0 al net<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o dei costi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di dismissione;<span class=\"ff1\"> </span></span></span></span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">il relativo valore in uso, come sop<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>a definito; </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">zero. </span></span>Le <span class=\"_ _5\"> </span>perdite <span class=\"_ _5\"> </span>di <span class=\"_ _13\"> </span>valore <span class=\"_ _5\"> </span>sono <span class=\"_ _5\"> </span>contabilizzate<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>nel <span class=\"_ _5\"> </span>conto <span class=\"_ _13\"> </span>economico <span class=\"_ _5\"> </span>fra <span class=\"_ _5\"> </span>i <span class=\"_ _5\"> </span>costi <span class=\"_ _5\"> </span>per ammortamen<span class=\"_ _0\"></span>ti e svalutazi<span class=\"_ _17\"></span>oni.<span class=\"_ _6\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "Perdite di valo<span class=\"_ _0\"></span>re Periodicamente <span class=\"_ _6\"></span>viene <span class=\"_ _6\"></span>verificata <span class=\"_ _6\"></span>l\u2019esistenza <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>eventi <span class=\"_ _6\"></span>o <span class=\"_ _14\"></span>cambiamenti <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>situazion<span class=\"ff1\">i <span class=\"_ _14\"></span>che </span>indichino <span class=\"_ _21\"> </span>che  il <span class=\"_ _8\"> </span>valore <span class=\"_ _8\"> </span>di <span class=\"_ _8\"> </span>carico  de<span class=\"_ _0\"></span>lle <span class=\"_ _8\"> </span>attivit\u00e0<span class=\"_ _0\"></span>  i<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>materiali<span class=\"_ _0\"></span>  e <span class=\"_ _21\"> </span>materiali  n<span class=\"_ _17\"></span>on  possa <span class=\"_ _21\"> </span>essere recuperato. <span class=\"_ _14\"></span>Se <span class=\"_ _15\"></span>esiste <span class=\"_ _15\"></span>un'ind<span class=\"_ _0\"></span>icazione <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>questo <span class=\"_ _15\"></span>tipo <span class=\"_ _15\"></span>si <span class=\"_ _15\"></span>procede<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>alla <span class=\"_ _15\"></span>determinazione <span class=\"_ _14\"></span>del <span class=\"_ _15\"></span>loro valore <span class=\"_ _6\"></span>recuperabile <span class=\"_ _6\"></span>e, <span class=\"_ _14\"></span>nel <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span>in <span class=\"_ _14\"></span>cui <span class=\"_ _14\"></span>il <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>netto <span class=\"_ _14\"></span>contabile <span class=\"_ _6\"></span>ecce<span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>valore <span class=\"_ _14\"></span>recuperabile, le  attivi<span class=\"_ _0\"></span>t\u00e0  son<span class=\"_ _0\"></span>o  svaluta<span class=\"_ _17\"></span>te  fino  a <span class=\"_ _21\"> </span>riflettere  il<span class=\"_ _0\"></span>  loro<span class=\"_ _17\"></span>  valore  re<span class=\"_ _0\"></span>cuperabile. <span class=\"_ _8\"> </span>Relativamente<span class=\"_ _17\"></span>  agli avviamenti <span class=\"_ _17\"></span>ed <span class=\"_ _17\"></span>alle <span class=\"_ _17\"></span>altre <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _17\"></span>immateriali <span class=\"_ _17\"></span>a <span class=\"_ _0\"></span>vita <span class=\"_ _17\"></span>indefinita <span class=\"_ _17\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _16\"></span>recuperabile <span class=\"_ _16\"></span>\u00e8 stimato<span class=\"_ _17\"></span> con cadenza <span class=\"_ _21\"> </span>annuale <span class=\"_ _21\"> </span>o,  co<span class=\"_ _17\"></span>munque,  ogni<span class=\"_ _17\"></span>  volta <span class=\"_ _1f\"> </span>che <span class=\"_ _21\"> </span>mutate <span class=\"_ _8\"> </span>circostanze <span class=\"_ _21\"> </span>o <span class=\"_ _21\"> </span>eventi <span class=\"_ _21\"> </span>specifici <span class=\"_ _8\"> </span>lo richiedano. Il <span class=\"_ _1c\"> </span>valore <span class=\"_ _1c\"> </span>recuperabile <span class=\"_ _1c\"> </span>delle <span class=\"_ _1c\"> </span>attivit\u00e0 <span class=\"_ _1c\"> </span>materiali <span class=\"_ _1c\"> </span>ed <span class=\"_ _4\"> </span>immateriali  \u00e8 <span class=\"_ _4\"> </span>rappresentato<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>dal maggiore tra il valore corrente al netto dei costi di dismissione<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>e il <span class=\"_ _6\"></span>loro valo<span class=\"_ _0\"></span>re d'uso, laddove il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>d\u2019uso <span class=\"_ _3\"></span>\u00e9 <span class=\"_ _3\"></span>rappresentato <span class=\"_ _15\"></span>dal <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>attuale <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _15\"></span>f<span class=\"_ _6\"></span>inanziari <span class=\"_ _15\"></span>fu<span class=\"ff1\">t<span class=\"_ _6\"></span>uri <span class=\"_ _15\"></span>che <span class=\"_ _3\"></span>si <span class=\"_ _12\"></span>prevede </span>abbiano <span class=\"_ _1c\"> </span>origine <span class=\"_ _1c\"> </span>dall\u2019attivit\u00e0  o, <span class=\"_ _1c\"> </span>per <span class=\"_ _4\"> </span>le <span class=\"_ _1c\"> </span>attivit\u00e0  che <span class=\"_ _1c\"> </span>non <span class=\"_ _1c\"> </span>generano <span class=\"_ _1c\"> </span>autonomamente<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>f<span class=\"_ _6\"></span>lussi finanziari <span class=\"_ _2\"> </span>ampiamente <span class=\"_ _2\"> </span>indipendenti, <span class=\"_ _2\"> </span>dall\u2019insieme <span class=\"_ _18\"> </span>di <span class=\"_ _2\"> </span>attivit\u00e0 <span class=\"_ _18\"> </span>che <span class=\"_ _2\"> </span>compongono <span class=\"_ _2\"> </span>l\u2019unit\u00e0 generatrice di fl<span class=\"_ _0\"></span>ussi finanziari cui<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>tale attivi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0 appartiene <span class=\"_ _17\"></span>(<span class=\"_ _6\"></span>\u201c<span class=\"ff6\">c<span class=\"ffd\">ash generating un<span class=\"_ _0\"></span>it\u201d<span class=\"ff1 ls7\">).<span class=\"ls0\"> </span></span></span></span>Nel <span class=\"_ _14\"></span>definire <span class=\"_ _14\"></span>il <span class=\"_ _14\"></span>valore <span class=\"_ _15\"></span>d'uso, <span class=\"_ _14\"></span>i <span class=\"_ _14\"></span>flussi <span class=\"_ _14\"></span>finanziari <span class=\"_ _14\"></span>futuri <span class=\"_ _14\"></span>attesi <span class=\"_ _14\"></span>sono <span class=\"_ _15\"></span>attuali<span class=\"_ _0\"></span>zzati <span class=\"_ _14\"></span>utilizzando un tasso di <span class=\"_ _6\"></span>sconto<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>ante imposte che riflette la stima corrente del merca<span class=\"_ _0\"></span>to riferito al costo del denaro rapportato<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>al tempo<span class=\"_ _0\"></span> e ai rischi specifici del<span class=\"_ _17\"></span>l'attivit\u00e0.  Una <span class=\"_ _21\"> </span>riduzione <span class=\"_ _1f\"> </span>di <span class=\"_ _21\"> </span>valore <span class=\"_ _21\"> </span>\u00e8 <span class=\"_ _8\"> </span>riconosciuta <span class=\"_ _1f\"> </span>nel <span class=\"_ _21\"> </span>conto <span class=\"_ _21\"> </span>economico <span class=\"_ _1f\"> </span>qualora <span class=\"_ _21\"> </span>il <span class=\"_ _21\"> </span>valore <span class=\"_ _21\"> </span>di iscrizione dell\u2019attivit\u00e0, o della r<span class=\"_ _6\"></span>elativa<span class=\"_ _0\"></span> <span class=\"_ _6\"></span><span class=\"ff6\">cash <span class=\"_ _6\"></span>genera<span class=\"_ _17\"></span>ting <span class=\"_ _6\"></span>unit<span class=\"ff1\"> <span class=\"_ _6\"></span>a cui essa <span class=\"_ _6\"></span>\u00e8 allocata, \u00e8 <span class=\"_ _6\"></span>superiore<span class=\"_ _17\"></span> </span></span>al <span class=\"_ _14\"></span>valore <span class=\"_ _14\"></span>r<span class=\"_ _6\"></span>ecuperabi<span class=\"_ _17\"></span>le; <span class=\"_ _15\"></span>le <span class=\"_ _14\"></span>perdite <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>valore <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>cash<span class=\"ff6\"> <span class=\"_ _14\"></span>generating <span class=\"_ _15\"></span>uni<span class=\"_ _0\"></span>t<span class=\"ff1\"> <span class=\"_ _15\"></span>sono <span class=\"_ _6\"></span>imputate <span class=\"_ _14\"></span>in <span class=\"_ _15\"></span>primo<span class=\"_ _17\"></span> </span></span>luogo  a <span class=\"_ _8\"> </span>riduzione  de<span class=\"_ _0\"></span>l  v<span class=\"_ _17\"></span>alore  contabile  del<span class=\"_ _0\"></span>l\u2019eventuale  avvi<span class=\"_ _17\"></span>amento  attribu<span class=\"_ _0\"></span>ito  e,  qui<span class=\"_ _0\"></span>ndi,  a<span class=\"_ _17\"></span> riduzione <span class=\"_ _12\"></span>delle <span class=\"_ _19\"></span>al<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>re <span class=\"_ _12\"></span>attivit\u00e0, <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>proporzione <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>relativo <span class=\"_ _19\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>contabile. <span class=\"_ _12\"></span>Qualora <span class=\"_ _12\"></span>vengano meno i presupp<span class=\"_ _0\"></span>osti per u<span class=\"_ _17\"></span>na svalutazione precede<span class=\"_ _17\"></span>ntem<span class=\"_ _6\"></span>ente<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>effettuata su<span class=\"_ _17\"></span> immobili, impianti<span class=\"_ _17\"></span> e macchinari ed attivit\u00e0 immateriali diversi da <span class=\"_ _6\"></span>avviamento<span class=\"_ _17\"></span>, <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>valore contabile dell\u2019atti<span class=\"_ _6\"></span><span class=\"ff1\">vit\u00e0 viene </span>ripristinato <span class=\"_ _16\"></span><span class=\"ff7\">con <span class=\"_ _0\"></span>imputazio<span class=\"_ _17\"></span>ne <span class=\"_ _0\"></span>a <span class=\"_ _17\"></span>conto <span class=\"_ _17\"></span>economico, <span class=\"_ _16\"></span>nei <span class=\"_ _17\"></span>limiti <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>valore <span class=\"_ _0\"></span>netto <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>carico <span class=\"_ _0\"></span>che <span class=\"_ _16\"></span>l\u2019attivo </span>in <span class=\"_ _16\"></span>oggetto <span class=\"_ _16\"></span>avrebbe <span class=\"_ _17\"></span>avuto<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>se <span class=\"_ _17\"></span>non <span class=\"_ _16\"></span>fosse <span class=\"_ _16\"></span>stata <span class=\"_ _16\"></span>effettuata <span class=\"_ _16\"></span>la <span class=\"_ _17\"></span>svalutazione <span class=\"_ _6d\"></span>e <span class=\"_ _16\"></span>f<span class=\"_ _6\"></span>ossero <span class=\"_ _6d\"></span>stati <span class=\"_ _17\"></span>effettuati<span class=\"_ _17\"></span> gli ammortamenti.<span class=\"_ _82\"> </span> Nel caso in cui la riduzione di <span class=\"_ _6\"></span>valore derivan<span class=\"_ _0\"></span>te dal test <span class=\"_ _6\"></span>di impairment sia superiore al valore dell<span class=\"_ _0\"></span>\u2019attivit\u00e0 o<span class=\"_ _0\"></span>ggetto <span class=\"_ _0\"></span>del te<span class=\"_ _0\"></span>st alloca<span class=\"_ _0\"></span>to alla<span class=\"ff1\"> <span class=\"ff6\">ca<span class=\"_ _17\"></span>sh generating uni<span class=\"_ _0\"></span>t<span class=\"ff1\"> cui l<span class=\"_ _0\"></span>a <span class=\"_ _17\"></span>st<span class=\"_ _6\"></span>essa <span class=\"_ _0\"></span>appartiene,<span class=\"_ _0\"></span> </span></span></span>l\u2019ammontare residuo \u00e8 <span class=\"_ _6\"></span>alloca<span class=\"_ _0\"></span>to <span class=\"_ _6\"></span>alle attivit\u00e0 incluse <span class=\"_ _6\"></span>nella <span class=\"_ _6\"></span><span class=\"ff6\">cash generating unit<span class=\"ff1\"> <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>proporzione<span class=\"_ _17\"></span> </span></span>del loro valore di<span class=\"_ _0\"></span> carico. Tale al<span class=\"_ _0\"></span>locazione ha come li<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ite minimo l\u2019<span class=\"_ _0\"></span>ammontare pi\u00f9 alto<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>tra:<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">il relativo <span class=\"ff6\">fair value</span> <span class=\"ff7\">dell\u2019attivit\u00e0 al net<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o dei costi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di dismissione;<span class=\"ff1\"> </span></span></span></span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">il relativo valore in uso, come sop<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>a definito; </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"fc0\">zero. </span></span>Le <span class=\"_ _5\"> </span>perdite <span class=\"_ _5\"> </span>di <span class=\"_ _13\"> </span>valore <span class=\"_ _5\"> </span>sono <span class=\"_ _5\"> </span>contabilizzate<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>nel <span class=\"_ _5\"> </span>conto <span class=\"_ _13\"> </span>economico <span class=\"_ _5\"> </span>fra <span class=\"_ _5\"> </span>i <span class=\"_ _5\"> </span>costi <span class=\"_ _5\"> </span>per ammortamen<span class=\"_ _0\"></span>ti e svalutazi<span class=\"_ _17\"></span>oni.<span class=\"_ _6\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "Rimanenze <span class=\"_ _0\"></span> Le <span class=\"_ _15\"></span>r<span class=\"_ _6\"></span>imanenze<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _15\"></span>materie <span class=\"_ _15\"></span>prime, <span class=\"_ _15\"></span>semilavorati <span class=\"_ _15\"></span>e <span class=\"_ _3\"></span>prodotti <span class=\"_ _15\"></span>finiti <span class=\"_ _3\"></span>sono <span class=\"_ _15\"></span>iscritte <span class=\"_ _15\"></span>al <span class=\"_ _12\"></span>costo <span class=\"_ _15\"></span>e valutate <span class=\"_ _15\"></span>al <span class=\"_ _14\"></span>m<span class=\"_ _6\"></span>inore <span class=\"_ _14\"></span>tra <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>costo <span class=\"_ _15\"></span>ed <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>valore <span class=\"_ _15\"></span>netto <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>presumibile <span class=\"_ _15\"></span>realizzo. <span class=\"_ _14\"></span>Il <span class=\"_ _15\"></span>costo <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>acquisto<span class=\"_ _17\"></span> viene <span class=\"_ _19\"></span>determinato <span class=\"_ _12\"></span>con <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>metodo <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>Costo <span class=\"_ _19\"> </span>Medio <span class=\"_ _12\"></span>Ponderato <span class=\"_ _19\"> </span>(CMP) <span class=\"_ _19\"> </span>ed <span class=\"_ _19\"></span>include <span class=\"_ _12\"></span>gli <span class=\"_ _19\"> </span>oneri accessori <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>competenza<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span> <span class=\"_ _16\"></span>Al <span class=\"_ _17\"></span>fine <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>determinare <span class=\"_ _16\"></span>il <span class=\"_ _17\"></span>valore <span class=\"_ _16\"></span>netto <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>presumibile <span class=\"_ _16\"></span>realizzo, <span class=\"_ _17\"></span>il <span class=\"_ _16\"></span>valore di <span class=\"_ _0\"></span>eventuali <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>imanenze<span class=\"_ _17\"></span> obsolete <span class=\"_ _17\"></span>o di <span class=\"_ _17\"></span>lento rigiro <span class=\"_ _17\"></span>viene <span class=\"_ _17\"></span>svalutato in <span class=\"_ _17\"></span>relazione <span class=\"_ _17\"></span>alla previsione <span class=\"_ _17\"></span>di utilizzo/realizzo <span class=\"_ _16\"></span>netto <span class=\"_ _17\"></span>futuro, <span class=\"_ _16\"></span>mediante <span class=\"_ _17\"></span>l\u2019iscrizione <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>apposito <span class=\"_ _16\"></span>fondo <span class=\"_ _17\"></span>rettificativo <span class=\"_ _16\"></span>a <span class=\"_ _17\"></span>riduzione del valore delle ri<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>anenze stesse.<span class=\"_ _17\"></span> I <span class=\"_ _15\"></span>prodotti <span class=\"_ _14\"></span>finiti <span class=\"_ _14\"></span>r<span class=\"_ _6\"></span>appresen<span class=\"_ _17\"></span>tati <span class=\"_ _15\"></span>da <span class=\"_ _15\"></span>immobil<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>e <span class=\"_ _14\"></span>da <span class=\"_ _15\"></span>aree <span class=\"_ _14\"></span>edificabili <span class=\"_ _14\"></span>sono <span class=\"_ _15\"></span>iscritti <span class=\"_ _14\"></span>al <span class=\"_ _15\"></span>costo <span class=\"_ _15\"></span>di acquisto o<span class=\"_ _17\"></span> di produzione<span class=\"_ _17\"></span> ovvero al<span class=\"_ _0\"></span> valore <span class=\"_ _17\"></span>di realiz<span class=\"_ _0\"></span>zo desu<span class=\"_ _0\"></span>mibile dal<span class=\"_ _17\"></span>l\u2019andamento del<span class=\"_ _17\"></span> mercato, se minore. Il co<span class=\"_ _0\"></span>sto \u00e8 determina<span class=\"_ _0\"></span>to con il<span class=\"_ _0\"></span> metodo del costo specifico sosten<span class=\"_ _17\"></span>uto. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "Diritti di emiss<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>one Relativamente <span class=\"_ _15\"></span>ai <span class=\"_ _3\"></span>diritti <span class=\"_ _15\"></span>di <span class=\"_ _3\"></span>emissioni <span class=\"_ _15\"></span>(<span class=\"_ _6\"></span>o <span class=\"_ _15\"></span>CO2) <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>atmosfera, <span class=\"_ _15\"></span>si <span class=\"_ _3\"></span>precisa <span class=\"_ _3\"></span>che <span class=\"_ _15\"></span>il <span class=\"_ _12\"></span>relativo trattamento <span class=\"_ _1f\"> </span>cont<span class=\"_ _6\"></span>abile <span class=\"_ _1f\"> </span>dei <span class=\"_ _21\"> </span>diritti  di<span class=\"_ _0\"></span> <span class=\"_ _21\"> </span>emissione <span class=\"_ _8\"> </span>(CO2) <span class=\"_ _21\"> </span>in <span class=\"_ _21\"> </span>atmosfera <span class=\"_ _21\"> </span>non <span class=\"_ _8\"> </span>\u00e8 <span class=\"_ _21\"> </span>espressamente disciplina<span class=\"_ _0\"></span>to <span class=\"_ _17\"></span>dagli <span class=\"_ _17\"></span>IFRS. <span class=\"_ _17\"></span>La <span class=\"_ _17\"></span>contabilizzazione <span class=\"_ _17\"></span>iniziale <span class=\"_ _16\"></span>t<span class=\"_ _6\"></span>ra <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _17\"></span>immaterial<span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>avviene <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>costo sostenuto <span class=\"_ _6\"></span>(zero <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>quote gratuite <span class=\"_ _6\"></span>assegnate), <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>ammortizzato in <span class=\"_ _6\"></span>quanto <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>ritiene <span class=\"_ _6\"></span>che il <span class=\"_ _12\"></span>valore <span class=\"_ _19\"> </span>residuo <span class=\"_ _12\"></span>sia <span class=\"_ _19\"> </span>almeno <span class=\"_ _12\"></span>pari <span class=\"_ _19\"> </span>al <span class=\"_ _12\"></span>valore <span class=\"_ _19\"> </span>contabile. <span class=\"_ _12\"></span>Alla <span class=\"_ _12\"></span>fine <span class=\"_ _19\"> </span>di <span class=\"_ _19\"></span>ogni <span class=\"_ _12\"></span>periodo <span class=\"_ _19\"> </span>qualora <span class=\"_ _12\"></span>l<span class=\"_ _6\"></span><span class=\"lsc\">a </span>produzione <span class=\"_ _22\"> </span>richieda <span class=\"_ _22\"> </span>una <span class=\"_ _22\"> </span>disponibilit\u00e0 <span class=\"_ _22\"> </span>di <span class=\"_ _7\"> </span>quote <span class=\"_ _22\"> </span>CO2 <span class=\"_ _7\"> </span>maggiore <span class=\"_ _22\"> </span>di <span class=\"_ _22\"> </span>quelle <span class=\"_ _22\"> </span>assegnate gratuitamente, i<span class=\"_ _0\"></span>l Gruppo <span class=\"_ _0\"></span>iscrive una passi<span class=\"_ _0\"></span>vit\u00e0 di i<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>porto pari al<span class=\"_ _17\"></span> valore di mercato<span class=\"_ _0\"></span> (fair value) relativo <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>numero <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>quote <span class=\"_ _6\"></span>che <span class=\"_ _15\"></span>devono<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>essere <span class=\"_ _6\"></span>successivamente<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>acquisite. <span class=\"_ _14\"></span>Nel <span class=\"_ _6\"></span>caso <span class=\"_ _15\"></span>in<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>cui tali <span class=\"_ _19\"> </span>quote <span class=\"_ _19\"> </span>siano <span class=\"_ _19\"> </span>gi\u00e0 <span class=\"_ _1f\"> </span>acquistate <span class=\"_ _19\"> </span>dalla <span class=\"_ _19\"> </span>societ\u00e0 <span class=\"_ _19\"> </span>alla <span class=\"_ _19\"> </span>data <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>bilancio, <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>passivit\u00e0 <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _1f\"> </span>valutata utilizzando <span class=\"_ _12\"></span>il <span class=\"_ _19\"></span>cos<span class=\"_ _0\"></span>to <span class=\"_ _12\"></span>medio <span class=\"_ _19\"></span>pondera<span class=\"_ _0\"></span>to <span class=\"_ _19\"></span>delle <span class=\"_ _12\"></span>quote <span class=\"_ _12\"></span>acquistate<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>ed <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _19\"></span><span class=\"ff7\">classifi<span class=\"_ _17\"></span>cata <span class=\"_ _19\"> </span>tra <span class=\"_ _12\"> </span>le <span class=\"_ _12\"> </span>\u201cAltre </span>passivit\u00e0\u201d. <span class=\"_ _6\"></span>I <span class=\"_ _6\"></span>costi <span class=\"_ _14\"></span>sostenuti <span class=\"_ _6\"></span>per <span class=\"_ _14\"></span>ottempe<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>are <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>normativa <span class=\"_ _6\"></span>sui <span class=\"_ _14\"></span>diritti <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>emission<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>(o <span class=\"_ _14\"></span>CO2) <span class=\"_ _6\"></span>in atmosfera sono considerati parte dei costi di produzione e <span class=\"_ _6\"></span>conseguen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>emente contabili<span class=\"_ _0\"></span>zzati tra le materie<span class=\"_ _0\"></span> prime. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmissionRightsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "Strumenti finanzia<span class=\"_ _17\"></span>ri Classificazi<span class=\"_ _0\"></span>one e misurazi<span class=\"_ _17\"></span>one <span class=\"_ _6\"></span> L'IFRS <span class=\"_ _6\"></span>9 <span class=\"_ _6\"></span>prevede <span class=\"_ _6\"></span>specifiche <span class=\"_ _6\"></span>disposizioni <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>classificazione <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>valutazione <span class=\"_ _6\"></span>delle attivit\u00e0 <span class=\"_ _16\"></span>f<span class=\"_ _6\"></span>inanziarie <span class=\"_ _16\"></span>che <span class=\"_ _17\"></span>riflettono <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>modello <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>business <span class=\"_ _17\"></span>secondo <span class=\"_ _17\"></span>cui <span class=\"_ _17\"></span>vengono <span class=\"_ _17\"></span>gestite <span class=\"_ _17\"></span>tali <span class=\"_ _17\"></span>attivit\u00e0 e le caratteristiche<span class=\"_ _17\"></span> dei loro flussi finanziari.<span class=\"_ _82\"> </span>Le <span class=\"_ _18\"> </span>attivit\u00e0 <span class=\"_ _18\"> </span>finanziarie <span class=\"_ _18\"> </span>sono <span class=\"_ _18\"> </span>classificate<span class=\"_ _17\"></span> <span class=\"_ _38\"> </span>in <span class=\"_ _18\"> </span>tre <span class=\"_ _18\"> </span>categorie <span class=\"_ _18\"> </span>principali:<span class=\"_ _17\"></span> <span class=\"_ _38\"> </span>al <span class=\"_ _18\"> </span>costo ammortizzato,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>al fair <span class=\"_ _6\"></span>value rilevato nelle <span class=\"_ _6\"></span>altre componenti del <span class=\"_ _6\"></span>conto economico complessivo<span class=\"_ _0\"></span> (FVOCI) e al <span class=\"_ _0\"></span>fair value rilevato nell<span class=\"_ _17\"></span>'<span class=\"_ _6\"></span>utile/(perdi<span class=\"_ _17\"></span>ta) dell'esercizio (FVTPL)<span class=\"_ _17\"></span>. <span class=\"_ _6\"></span> Le <span class=\"_ _1f\"> </span>analisi <span class=\"_ _1f\"> </span>che <span class=\"_ _21\"> </span>un\u2019entit\u00e0 <span class=\"_ _1f\"> </span>deve <span class=\"_ _1f\"> </span>svolgere <span class=\"_ _21\"> </span>per <span class=\"_ _1f\"> </span>classifi<span class=\"_ _0\"></span>care <span class=\"_ _21\"> </span>le <span class=\"_ _1f\"> </span>attivit\u00e0 <span class=\"_ _1f\"> </span>finanziarie <span class=\"_ _1f\"> </span>nelle suddette <span class=\"_ _3\"></span>categorie <span class=\"_ _15\"></span>seguono <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>prima <span class=\"_ _15\"></span>distinzione <span class=\"_ _3\"></span>a <span class=\"_ _12\"></span>seconda<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>siamo <span class=\"_ _15\"></span>in <span class=\"_ _12\"></span>presenza <span class=\"_ _15\"></span>di <span class=\"_ _3\"></span>un titolo di capitale<span class=\"_ _0\"></span>, un titolo di debi<span class=\"_ _0\"></span>to o un derivato<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span>  Tutte <span class=\"_ _14\"></span>le <span class=\"_ _15\"></span>attivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _14\"></span>finanziarie <span class=\"_ _14\"></span>rappresentate <span class=\"_ _14\"></span>da <span class=\"_ _15\"></span>titoli <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>capitale <span class=\"_ _14\"></span>sono <span class=\"_ _15\"></span>sempre <span class=\"_ _6\"></span>rilevate <span class=\"_ _15\"></span>al fair value. Nel <span class=\"_ _15\"></span>caso <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>cui <span class=\"_ _14\"></span>il <span class=\"_ _15\"></span>titolo <span class=\"_ _15\"></span>sia <span class=\"_ _15\"></span>detenuto <span class=\"_ _15\"></span>con <span class=\"_ _14\"></span>f<span class=\"_ _6\"></span>inalit\u00e0 <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>tr<span class=\"_ _6\"></span>ading, <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>va<span class=\"_ _0\"></span>riazioni <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>f<span class=\"_ _6\"></span>air <span class=\"_ _15\"></span>value<span class=\"_ _0\"></span> devono essere r<span class=\"_ _6\"></span>ilevate<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>conto economico, mentre per tutti gli <span class=\"_ _6\"></span>altri investimenti l\u2019entit\u00e0 potr\u00e0 decidere, al<span class=\"_ _17\"></span>la data <span class=\"_ _17\"></span>di ril<span class=\"_ _17\"></span>evazione inizi<span class=\"_ _0\"></span>ale, di<span class=\"_ _17\"></span> rilevare <span class=\"_ _17\"></span>successivamente tu<span class=\"_ _17\"></span>tt<span class=\"_ _6\"></span>e <span class=\"_ _17\"></span>le variazi<span class=\"_ _17\"></span>oni di <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>air value <span class=\"_ _17\"></span>nelle <span class=\"_ _16\"></span>altre compon<span class=\"_ _17\"></span>enti <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>conto <span class=\"_ _0\"></span>economico<span class=\"_ _17\"></span> compl<span class=\"_ _0\"></span>essivo <span class=\"_ _16\"></span>(OCI), <span class=\"_ _17\"></span>esercitando <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>FVTOCI option. <span class=\"_ _6\"></span>In <span class=\"_ _14\"></span>tal <span class=\"_ _14\"></span>caso, <span class=\"_ _6\"></span>gli <span class=\"_ _14\"></span>importi <span class=\"_ _14\"></span>accumula<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>a <span class=\"_ _14\"></span>OCI <span class=\"_ _14\"></span>non <span class=\"_ _6\"></span>saranno <span class=\"_ _6\"></span>m<span class=\"_ _6\"></span>ai <span class=\"_ _6\"></span>riversati <span class=\"_ _6\"></span>nell\u2019utile/(perdita) dell\u2019eserci<span class=\"_ _0\"></span>zio <span class=\"_ _4\"> </span>anche <span class=\"_ _5\"> </span>in <span class=\"_ _4\"> </span>caso <span class=\"_ _4\"> </span>di <span class=\"_ _5\"> </span>eliminazione<span class=\"_ _17\"></span> <span class=\"_ _5\"> </span>contabile <span class=\"_ _4\"> </span>dell\u2019inve<span class=\"_ _0\"></span>stimento. <span class=\"_ _4\"> </span>L\u2019applicazione dell\u2019opzi<span class=\"_ _17\"></span>one \u201cFVTOCI\u201d <span class=\"_ _17\"></span>\u00e8 irrevocabile <span class=\"_ _17\"></span>e <span class=\"_ _0\"></span>le ri<span class=\"_ _0\"></span>classifiche<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>ra le <span class=\"_ _17\"></span>tre <span class=\"_ _0\"></span>categorie <span class=\"_ _17\"></span>non sono <span class=\"_ _17\"></span>concesse.<span class=\"ff1\"> </span>Tale opzione \u00e8 s<span class=\"_ _0\"></span>tata adottata pe<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span> la valutazi<span class=\"_ _0\"></span>one delle partecipa<span class=\"_ _0\"></span>zioni in altr<span class=\"_ _17\"></span>e impr<span class=\"_ _6\"></span>ese. Per <span class=\"_ _15\"></span>quanto <span class=\"_ _15\"></span>riguarda<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>invece <span class=\"_ _15\"></span>la <span class=\"_ _15\"></span>classificazione<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>delle <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _15\"></span>finanziarie<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>rappresentate<span class=\"_ _17\"></span> dai crediti e dai<span class=\"_ _0\"></span> titoli di d<span class=\"_ _0\"></span>ebito, \u00e8 necessario consi<span class=\"_ _17\"></span>derare due elementi:  1.  <span class=\"_ _6d\"></span>il model<span class=\"_ _0\"></span>lo di business ad<span class=\"_ _0\"></span>ottato dalla socie<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0. In pa<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ticolare: \u2014<span class=\"ff1\"> Held <span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>o <span class=\"_ _6\"></span></span>Collect <span class=\"_ _6\"></span>(HTC), <span class=\"_ _6\"></span>modello <span class=\"_ _6\"></span>avente <span class=\"_ _14\"></span>l\u2019obiettivo<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>possedere <span class=\"_ _6\"></span>l\u2019attivit\u00e0 <span class=\"_ _6\"></span>finanziaria per l\u2019incasso dei <span class=\"_ _0\"></span>flussi contra<span class=\"_ _0\"></span>ttuali;<span class=\"ff1\"> </span>\u2014<span class=\"ff1\"> </span>Held <span class=\"_ _3\"></span>To <span class=\"_ _3\"></span>Collect <span class=\"_ _15\"></span>and <span class=\"_ _3\"></span>Sale <span class=\"_ _15\"></span>(<span class=\"_ _6\"></span>HTC&amp;S),<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>modello <span class=\"_ _15\"></span>avente <span class=\"_ _3\"></span>l\u2019obiettivo <span class=\"_ _15\"></span>sia <span class=\"_ _3\"></span>di <span class=\"_ _15\"></span>incassare <span class=\"_ _15\"></span>i flussi contrat<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>uali de<span class=\"_ _0\"></span>rivanti dall<span class=\"_ _0\"></span>\u2019attivit\u00e0 finanziaria<span class=\"_ _17\"></span> sia di ven<span class=\"_ _0\"></span>dere l\u2019attivit\u00e0 <span class=\"_ _17\"></span>finanziaria stessa; \u2014<span class=\"ff1\"> altro modello di business<span class=\"_ _0\"></span> diverso dai due p<span class=\"_ _0\"></span>recedenti. </span>2.<span class=\"ls0\"> <span class=\"_ _28\"> </span>le carat<span class=\"_ _0\"></span>teristiche dei <span class=\"_ _0\"></span>flussi di cassa contrat<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>uali rinveni<span class=\"_ _0\"></span>enti dallo strumen<span class=\"_ _0\"></span>to finanziario.<span class=\"_ _0\"></span> In </span>particolare <span class=\"_ _21\"> </span>si  dovr\u00e0 <span class=\"_ _21\"> </span>verificare  se<span class=\"_ _17\"></span>  tali <span class=\"_ _21\"> </span>f<span class=\"_ _6\"></span>lussi <span class=\"_ _8\"> </span>di <span class=\"_ _21\"> </span>cassa  con<span class=\"_ _0\"></span>trattuali <span class=\"_ _21\"> </span>sono  rappresenta<span class=\"_ _17\"></span>ti unicamente <span class=\"_ _16\"></span>dal <span class=\"_ _17\"></span>pagamento <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>capitale <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>dagli <span class=\"_ _16\"></span>interessi <span class=\"_ _17\"></span>o <span class=\"_ _16\"></span>diversamente <span class=\"_ _16\"></span>includono <span class=\"_ _17\"></span>anche altre <span class=\"_ _6\"></span>componen<span class=\"_ _17\"></span>ti. <span class=\"_ _6\"></span>Questa verifica <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>denomina<span class=\"_ _0\"></span>ta SPPI <span class=\"_ _6\"></span>Test (Solely <span class=\"_ _6\"></span>Paym<span class=\"_ _17\"></span>ent <span class=\"_ _6\"></span>of <span class=\"_ _6\"></span>Principal<span class=\"_ _0\"></span> and Interest Test<span class=\"_ _17\"></span>)<span class=\"_ _6\"></span>. L\u2019IFRS 9 fornisce le<span class=\"_ _17\"></span> definizioni di capitale e inte<span class=\"_ _17\"></span>ressi:<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _1a\"> </span></span>il <span class=\"_ _19\"> </span>capitale <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>fair <span class=\"_ _12\"> </span>value <span class=\"_ _19\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _12\"> </span>finanziaria <span class=\"_ _19\"> </span>all\u2019<span class=\"_ _17\"></span>iscrizione <span class=\"_ _19\"> </span>iniziale <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>tale <span class=\"_ _19\"> </span>importo <span class=\"_ _12\"> </span>pu\u00f2 cambiare <span class=\"_ _6d\"></span>nel <span class=\"_ _17\"></span>tempo <span class=\"_ _6d\"></span>lungo <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>vita <span class=\"_ _16\"></span>dello <span class=\"_ _16\"></span>strumento <span class=\"_ _6d\"></span>f<span class=\"_ _6\"></span>inanzi<span class=\"_ _17\"></span>ario <span class=\"_ _17\"></span>(ad <span class=\"_ _16\"></span>esempio, <span class=\"_ _6d\"></span>tramite <span class=\"_ _16\"></span>rimborsi); \u2022<span class=\"ff1\"> <span class=\"_ _1a\"> </span>gli <span class=\"_ _14\"></span>interessi <span class=\"_ _6\"></span>rappresen<span class=\"_ _0\"></span>tano, <span class=\"_ _6\"></span>invece, <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>compensazi<span class=\"_ _0\"></span>one <span class=\"_ _6\"></span>per <span class=\"_ _14\"></span>il <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>temporale <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>denaro </span>e il rischio di credi<span class=\"_ _0\"></span>to sul capi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ale residuo. Un\u2019attivit\u00e0 <span class=\"_ _6\"></span>finanziaria<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>rappresentata quindi <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>titoli <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>debito <span class=\"_ _6\"></span>potr\u00e0 <span class=\"_ _6\"></span>essere classificata nelle seguenti cate<span class=\"_ _0\"></span>gorie: 1)<span class=\"ls0\"> <span class=\"_ _51\"> </span>Costo ammortizzato quando: </span>a.<span class=\"ls0\"> <span class=\"_ _39\"> </span>i <span class=\"_ _15\"></span>flussi <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>cassa <span class=\"_ _15\"></span>contrattual<span class=\"_ _17\"></span>i <span class=\"_ _15\"></span>dello <span class=\"_ _15\"></span>strumento <span class=\"_ _15\"></span>sono <span class=\"_ _15\"></span>rappresenta<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>unicame<span class=\"_ _0\"></span>nte <span class=\"_ _15\"></span>dal </span>pagamento di capital<span class=\"_ _0\"></span>e e interessi<span class=\"_ _17\"></span> (SPPI Test superato);<span class=\"_ _0\"></span> e b.<span class=\"ls0\"> <span class=\"_ _39\"> </span><span class=\"ff7\">il <span class=\"_ _19\"> </span>business <span class=\"_ _12\"> </span>model <span class=\"_ _19\"> </span>adottato <span class=\"_ _12\"> </span>dalla <span class=\"_ _19\"> </span>societ\u00e0 <span class=\"_ _12\"> </span>prevede <span class=\"_ _12\"> </span>che <span class=\"_ _19\"> </span>l\u2019entit\u00e0 <span class=\"_ _12\"> </span>detenga <span class=\"_ _19\"> </span>l\u2019attivit\u00e0 </span></span>finanziaria <span class=\"_ _14\"></span>esclusivamente <span class=\"_ _14\"></span>per <span class=\"_ _15\"></span>incassare <span class=\"_ _6\"></span>f<span class=\"_ _6\"></span>lussi <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>cassa<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>contrattuali <span class=\"_ _14\"></span>(modello <span class=\"_ _14\"></span>di business HTC). In <span class=\"_ _19\"> </span>questa <span class=\"_ _12\"></span>categoria, <span class=\"_ _19\"> </span>gli <span class=\"_ _12\"></span>strumenti <span class=\"_ _19\"> </span>finanziari<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"></span>inizi<span class=\"_ _17\"></span>almente <span class=\"_ _19\"> </span>rilevati <span class=\"_ _19\"> </span>al <span class=\"_ _12\"></span>f<span class=\"_ _6\"></span>air <span class=\"_ _12\"></span>value, inclusivo <span class=\"_ _12\"> </span>dei <span class=\"_ _19\"> </span>costi<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>dell\u2019<span class=\"_ _0\"></span>operazione, <span class=\"_ _12\"> </span>e <span class=\"_ _12\"> </span>successivamente <span class=\"_ _12\"> </span>valutati <span class=\"_ _19\"> </span>al<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>costo <span class=\"_ _12\"> </span>ammortizzato. <span class=\"_ _12\"> </span>Gli interessi <span class=\"_ _14\"></span>(<span class=\"_ _6\"></span>calcolati <span class=\"_ _14\"></span>utilizzando <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>criterio<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>dell\u2019interesse <span class=\"_ _14\"></span>effettivo), <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>pe<span class=\"ff1\">rdite <span class=\"_ _15\"></span>(e <span class=\"_ _15\"></span>i <span class=\"_ _15\"></span>ripristini<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>delle </span>perdite)  per <span class=\"_ _1c\"> </span>riduzione  di <span class=\"_ _1c\"> </span>valore, <span class=\"_ _1c\"> </span>gli  utili/(perdite)  su <span class=\"_ _1c\"> </span>cambi  e <span class=\"_ _1c\"> </span>gli <span class=\"_ _1c\"> </span>utili/(perdite<span class=\"_ _17\"></span>) <span class=\"_ _1c\"> </span>derivanti dall\u2019elimina<span class=\"_ _0\"></span>zione contabile sono <span class=\"_ _0\"></span>rilevati nell\u2019<span class=\"_ _0\"></span>utile/(perdita) del<span class=\"_ _0\"></span>l\u2019esercizio.<span class=\"ff1\"> </span>2)<span class=\"ls0\"> <span class=\"_ _51\"> </span>Fair Value Through Other Comp<span class=\"_ _17\"></span>rehensive Income (FVT<span class=\"_ _17\"></span>O<span class=\"_ _6\"></span>CI) quando<span class=\"_ _17\"></span>:<span class=\"_ _6\"></span> </span>a.<span class=\"ls0\"> <span class=\"_ _39\"> </span>i <span class=\"_ _15\"></span>flussi <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>cassa <span class=\"_ _15\"></span>contrattual<span class=\"_ _17\"></span>i <span class=\"_ _15\"></span>dello <span class=\"_ _15\"></span>strumento <span class=\"_ _15\"></span>sono <span class=\"_ _15\"></span>rappresenta<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>unicame<span class=\"_ _0\"></span>nte <span class=\"_ _15\"></span>dal </span>pagamento di capital<span class=\"_ _0\"></span>e e interessi<span class=\"_ _17\"></span> (SPPI Test superato);<span class=\"_ _0\"></span> e b.<span class=\"ls0\"> <span class=\"_ _39\"> </span><span class=\"ff7\">il <span class=\"_ _19\"> </span>business <span class=\"_ _12\"> </span>model <span class=\"_ _19\"> </span>adottato <span class=\"_ _12\"> </span>dalla <span class=\"_ _19\"> </span>societ\u00e0 <span class=\"_ _12\"> </span>prevede <span class=\"_ _12\"> </span>che <span class=\"_ _19\"> </span>l\u2019entit\u00e0 <span class=\"_ _12\"> </span>detenga <span class=\"_ _19\"> </span>l\u2019attivit\u00e0 </span></span>finanziaria <span class=\"_ _6d\"></span>sia <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>incassare <span class=\"_ _6d\"></span>f<span class=\"_ _6\"></span>lussi <span class=\"_ _6d\"></span>di <span class=\"_ _16\"></span>cassa <span class=\"_ _16\"></span>contrattuali<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>che <span class=\"_ _16\"></span>flussi <span class=\"_ _6d\"></span>di <span class=\"_ _17\"></span>cassa <span class=\"_ _6d\"></span>generati dalla vendita (model<span class=\"_ _17\"></span>lo di business HTC&amp;S). In <span class=\"_ _12\"></span>tale <span class=\"_ _12\"></span>categoria <span class=\"_ _12\"></span>gli <span class=\"_ _12\"></span>strumenti <span class=\"_ _12\"></span>finanziari <span class=\"_ _12\"></span>classificati <span class=\"_ _3\"></span>sono <span class=\"_ _12\"></span>inizialmente <span class=\"_ _12\"></span>rilevati <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>fair value, inclusivo dei<span class=\"_ _0\"></span> costi dell<span class=\"_ _17\"></span>\u2019operazione.<span class=\"ff1\"> </span>Gli <span class=\"_ _15\"></span>interessi <span class=\"_ _15\"></span>(calcolati <span class=\"_ _3\"></span>utilizzan<span class=\"_ _0\"></span>do <span class=\"_ _15\"></span>il <span class=\"_ _3\"></span>criterio <span class=\"_ _3\"></span>dell\u2019i<span class=\"_ _0\"></span>nteresse <span class=\"_ _15\"></span>effettivo <span class=\"_ _15\"></span>come <span class=\"_ _3\"></span>nel <span class=\"_ _15\"></span>previgente <span class=\"_ _15\"></span>IAS 39), <span class=\"_ _4\"> </span>le <span class=\"_ _1c\"> </span>perdite/(utili) <span class=\"_ _1c\"> </span>per <span class=\"_ _1c\"> </span>riduzione <span class=\"_ _4\"> </span>di <span class=\"_ _1c\"> </span>valore <span class=\"_ _4\"> </span>e <span class=\"_ _1c\"> </span>gli <span class=\"_ _4\"> </span>utili/(perdite) <span class=\"_ _1c\"> </span>su <span class=\"_ _4\"> </span>cambi <span class=\"_ _1c\"> </span>sono <span class=\"_ _4\"> </span>rilevati<span class=\"_ _17\"></span> nell\u2019util<span class=\"_ _0\"></span>e/(perdita) de<span class=\"_ _0\"></span>ll\u2019esercizi<span class=\"_ _0\"></span>o. <span class=\"_ _0\"></span>Le <span class=\"_ _17\"></span>altre va<span class=\"_ _17\"></span>riazioni <span class=\"_ _17\"></span>del fair<span class=\"ff1\"> <span class=\"_ _17\"></span>value de<span class=\"_ _17\"></span>llo st<span class=\"_ _0\"></span>rumento <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>rilevate </span>tra le <span class=\"_ _0\"></span>altre comp<span class=\"_ _17\"></span>onenti di conto<span class=\"_ _17\"></span> economico co<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>plessivo <span class=\"_ _0\"></span>(OCI). A<span class=\"_ _17\"></span>l momento dell<span class=\"_ _17\"></span>\u2019eliminazione contabile <span class=\"_ _1c\"> </span>dello <span class=\"_ _1c\"> </span>strumento,<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span>tutti <span class=\"_ _1c\"> </span>gli <span class=\"_ _1c\"> </span>utili/(perdite) <span class=\"_ _1c\"> </span>accumulati<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span>a <span class=\"_ _1c\"> </span>OCI <span class=\"_ _1c\"> </span>saranno <span class=\"_ _1c\"> </span>riclassificati nell\u2019util<span class=\"_ _0\"></span>e/(perdita) dell\u2019esercizi<span class=\"_ _17\"></span>o<span class=\"_ _6\"></span><span class=\"ff1\">. </span>3)<span class=\"ls0\"> <span class=\"_ _51\"> </span>Fair Value Through Profit Or<span class=\"_ _0\"></span> Loss in via residu<span class=\"_ _17\"></span>ale, <span class=\"_ _6\"></span>ovvero quan<span class=\"_ _17\"></span>do: </span>a.<span class=\"ls0\"> <span class=\"_ _5c\"> </span>non sono rispettati i criteri<span class=\"_ _0\"></span> precedentemente<span class=\"_ _17\"></span> descritti ovvero; </span>b.<span class=\"ls0\"> <span class=\"_ _5c\"> </span>nel caso in cui si eserciti <span class=\"_ _17\"></span>la f<span class=\"_ _6\"></span>air value option<span class=\"_ _0\"></span>. </span>Gli <span class=\"_ _19\"> </span>strumenti <span class=\"_ _19\"></span>finanziari <span class=\"_ _12\"></span>classificati <span class=\"_ _19\"> </span>in <span class=\"_ _19\"> </span>tale <span class=\"_ _1f\"> </span>categ<span class=\"_ _0\"></span>oria <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>inizialmente <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>successivamen<span class=\"_ _17\"></span>te rilevati  al <span class=\"_ _1c\"> </span>f<span class=\"_ _6\"></span>air  value. <span class=\"_ _1c\"> </span>I  costi <span class=\"_ _1c\"> </span>dell\u2019operazione  e <span class=\"_ _1c\"> </span>le <span class=\"_ _1c\"> </span>variazioni <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>fair <span class=\"_ _1c\"> </span>value  sono <span class=\"_ _1c\"> </span>rilevati nell\u2019util<span class=\"_ _0\"></span>e/(perdita) dell\u2019esercizi<span class=\"_ _17\"></span>o.<span class=\"_ _82\"> </span>Perdite per ridu<span class=\"_ _0\"></span>zione di valore L'IFRS 9 sostituisce il<span class=\"_ _0\"></span> modello della \u2018perdita sostenuta\u2019<span class=\"_ _0\"></span> (\u2018incurred loss\u2019) previsto dallo<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>IAS 39 con un modello prevision<span class=\"_ _17\"></span>ale della \u2018perdita attesa su crediti\u2019 (\u2018expected credi<span class=\"_ _17\"></span>t loss\u2019 o \u2018ECL\u2019). Il modello <span class=\"_ _7\"> </span>presuppone <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>livello <span class=\"_ _7\"> </span>significativo <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>valutazione <span class=\"_ _7\"> </span>in <span class=\"_ _2\"> </span>merito <span class=\"_ _7\"> </span>all'impatto <span class=\"_ _7\"> </span>dei cambiamenti dei <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>attori economici<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>sull'ECL che<span class=\"_ _17\"></span> saranno ponderati in base <span class=\"_ _17\"></span>alle probabilit\u00e0. Il modello di perdita per riduzi<span class=\"_ _0\"></span>one di valore si applica alle attivit\u00e0 finanziarie valutate<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>al costo ammortizzato <span class=\"_ _12\"></span>o <span class=\"_ _19\"> </span>al <span class=\"_ _19\"> </span>FVOCI, <span class=\"_ _12\"></span>fatta <span class=\"_ _19\"> </span>eccezione <span class=\"_ _19\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _19\"> </span>i <span class=\"_ _19\"></span>titoli <span class=\"_ _19\"></span>di <span class=\"_ _12\"></span>capitale <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>le <span class=\"_ _19\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _19\"> </span>derivanti <span class=\"_ _12\"></span>da contratti con i clien<span class=\"_ _0\"></span>ti. Il <span class=\"_ _12\"></span>principio <span class=\"_ _12\"></span>prevede <span class=\"_ _12\"></span>che <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>fondi <span class=\"_ _19\"></span>a <span class=\"_ _12\"></span>copertura <span class=\"_ _3\"></span>su <span class=\"_ _19\"></span>crediti <span class=\"_ _12\"></span>siano <span class=\"_ _12\"></span>valutati <span class=\"_ _12\"></span>utilizzando <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>seguenti approcci <span class=\"_ _4\"> </span>metodologici<span class=\"_ _0\"></span>: <span class=\"_ _5\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_ _4\"> </span>\u201cGeneral <span class=\"_ _4\"> </span>deterioration <span class=\"_ _4\"> </span>method\u201d <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>il <span class=\"_ _5\"> </span>\u201cSimpli<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>ied <span class=\"_ _4\"> </span>approach\u201d<span class=\"_ _0\"></span>; <span class=\"_ _4\"> </span>in particolare: \u2022<span class=\"ff1\"> <span class=\"_ _1a\"> </span></span>ll <span class=\"_ _12\"> </span>\u201cGeneral <span class=\"_ _3\"></span>deterioration <span class=\"_ _15\"></span>m<span class=\"_ _6\"></span>ethod\u201d <span class=\"_ _15\"></span>r<span class=\"_ _6\"></span>ichiede <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>classificazione <span class=\"_ _3\"></span>in <span class=\"_ _12\"></span>tre <span class=\"_ _3\"></span>stage <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>strumenti finanziari <span class=\"_ _6\"></span>inclusi nel <span class=\"_ _6\"></span>perimetro <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>applicazione <span class=\"_ _6\"></span>dell\u2019<span class=\"_ _17\"></span>I<span class=\"_ _6\"></span>FRS <span class=\"_ _6\"></span>9. <span class=\"_ _6\"></span>I <span class=\"_ _6\"></span>tre <span class=\"_ _6\"></span>stage <span class=\"_ _6\"></span>riflettono <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>livello di deterioramento <span class=\"_ _12\"></span>della <span class=\"_ _19\"></span>qu<span class=\"_ _0\"></span>alit\u00e0 <span class=\"_ _19\"> </span>del <span class=\"_ _12\"></span>credito <span class=\"_ _19\"> </span>dal <span class=\"_ _12\"></span>m<span class=\"_ _6\"></span>omento<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>in <span class=\"_ _12\"></span>cui <span class=\"_ _19\"> </span>lo <span class=\"_ _19\"> </span>strumen<span class=\"_ _17\"></span>to <span class=\"_ _19\"> </span>finan<span class=\"_ _6\"></span>ziario <span class=\"_ _19\"></span>\u00e8 acquisito e compo<span class=\"_ _17\"></span>rt<span class=\"_ _6\"></span>ano <span class=\"_ _0\"></span>una differente <span class=\"_ _0\"></span>modalit\u00e0 di cal<span class=\"_ _0\"></span>colo dell\u2019E<span class=\"_ _0\"></span>CL;<span class=\"_ _6\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _1a\"> </span></span>ll \u201cSi<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>plified <span class=\"_ _17\"></span>approach\u201d <span class=\"_ _17\"></span>prevede, pe<span class=\"_ _17\"></span>r i <span class=\"_ _17\"></span>crediti <span class=\"_ _17\"></span>commerciali, <span class=\"_ _17\"></span>contract <span class=\"_ _17\"></span>asset <span class=\"_ _0\"></span>e <span class=\"_ _17\"></span>crediti <span class=\"_ _17\"></span>derivanti da <span class=\"_ _6\"></span>contratti <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>leasing, <span class=\"_ _6\"></span>l\u2019adozione <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>alcune <span class=\"_ _14\"></span>sempl<span class=\"_ _17\"></span>ificazioni, <span class=\"_ _14\"></span>al <span class=\"_ _6\"></span>fine <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>evitare <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>le <span class=\"_ _14\"></span>entit\u00e0 siano <span class=\"_ _14\"></span>costrette <span class=\"_ _14\"></span>a <span class=\"_ _15\"></span>monito<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>are <span class=\"_ _14\"></span>i <span class=\"_ _15\"></span>cambia<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>enti <span class=\"_ _14\"></span>nel <span class=\"_ _14\"></span>rischio <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>cred<span class=\"_ _6\"></span>ito, <span class=\"_ _14\"></span>cos\u00ec <span class=\"_ _14\"></span>come <span class=\"_ _15\"></span>previs<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o <span class=\"_ _14\"></span>dal modello <span class=\"_ _21\"> </span>generale. <span class=\"_ _21\"> </span>La <span class=\"_ _21\"> </span>rilevazione <span class=\"_ _21\"> </span>della <span class=\"_ _21\"> </span>perdita <span class=\"_ _21\"> </span>secondo <span class=\"_ _21\"> </span>l\u2019approccio <span class=\"_ _21\"> </span>semplificato <span class=\"_ _1f\"> </span>deve essere <span class=\"_ _6\"></span>lifetime, <span class=\"_ _14\"></span>pertanto <span class=\"_ _6\"></span>non <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _6\"></span>r<span class=\"_ _6\"></span>ichies<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _14\"></span>stage <span class=\"_ _6\"></span>allocation. <span class=\"_ _14\"></span>Per <span class=\"_ _6\"></span>tale <span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>ipologi<span class=\"_ _0\"></span>a, <span class=\"_ _14\"></span>pertanto, <span class=\"_ _6\"></span>i crediti sono<span class=\"_ _17\"></span> suddivisi per <span class=\"_ _17\"></span>cluster omogenei,<span class=\"_ _17\"></span> con riferimenti <span class=\"_ _0\"></span>ai quali<span class=\"_ _17\"></span> sono successi<span class=\"_ _0\"></span>vamente determinati, <span class=\"_ _14\"></span>per <span class=\"_ _14\"></span>ogni <span class=\"_ _14\"></span>cluster, <span class=\"_ _14\"></span>i <span class=\"_ _15\"></span>parame<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ri <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>riferimento <span class=\"_ _14\"></span>(PD, <span class=\"_ _14\"></span>LGD, <span class=\"_ _14\"></span>ed <span class=\"_ _14\"></span>EAD) <span class=\"_ _14\"></span>per <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>calcolo delle lifetime expec<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ed credi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span> losses utili<span class=\"_ _17\"></span>zzando le informazioni disponibi<span class=\"_ _0\"></span>li. Nei <span class=\"_ _21\"> </span>casi <span class=\"_ _21\"> </span>in <span class=\"_ _8\"> </span>cui <span class=\"_ _21\"> </span>trova <span class=\"_ _8\"> </span>appl<span class=\"_ _0\"></span>icazione <span class=\"_ _21\"> </span>il <span class=\"_ _21\"> </span>General <span class=\"_ _21\"> </span>Deterioration <span class=\"_ _21\"> </span>Method, <span class=\"_ _21\"> </span>come <span class=\"_ _21\"> </span>anticipato, <span class=\"_ _21\"> </span>gli strumenti finanziari <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>classificati <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>tre <span class=\"_ _6\"></span>stage <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>funzione <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>deterioramento <span class=\"_ _6\"></span>della qualit\u00e0 creditizia tra la<span class=\"_ _0\"></span> data della rileva<span class=\"_ _0\"></span>zione inizial<span class=\"_ _17\"></span>e e <span class=\"_ _6\"></span>quell<span class=\"_ _17\"></span>a di <span class=\"_ _6\"></span>valutazi<span class=\"ls1\">one:</span> \u2022<span class=\"ff1\"> <span class=\"_ _3b\"> </span>Stage <span class=\"_ _3\"></span>1: <span class=\"_ _3\"></span>comprende <span class=\"_ _15\"></span>tutte <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _15\"></span>finanziarie <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>esame <span class=\"_ _15\"></span>al <span class=\"_ _3\"></span>momento <span class=\"_ _12\"></span>della <span class=\"_ _15\"></span>loro <span class=\"_ _3\"></span>prima </span>rilevazione <span class=\"_ _16\"></span>(data <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>rilevazione <span class=\"_ _16\"></span>iniziale) <span class=\"_ _16\"></span>a <span class=\"_ _17\"></span>prescindere <span class=\"_ _16\"></span>da <span class=\"_ _16\"></span>paramenti <span class=\"_ _16\"></span>qualitativi <span class=\"_ _16\"></span>(es.: <span class=\"_ _16\"></span>rating) e <span class=\"_ _17\"></span>ad eccezion<span class=\"_ _0\"></span>e <span class=\"_ _17\"></span>di situazi<span class=\"_ _0\"></span>oni <span class=\"_ _17\"></span>con evi<span class=\"_ _0\"></span>denze <span class=\"_ _17\"></span>oggettive <span class=\"_ _17\"></span>di impai<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ment. <span class=\"_ _17\"></span>Permangono <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>stage 1, in fase di valutazi<span class=\"_ _0\"></span>one successiva,<span class=\"_ _0\"></span> tutti gli strum<span class=\"_ _17\"></span>enti f<span class=\"_ _6\"></span>inanziari ch<span class=\"_ _17\"></span>e non hanno avuto un aumento <span class=\"_ _6\"></span>significativo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>rischio <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>credito r<span class=\"_ _6\"></span>ispett<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>alla <span class=\"_ _14\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>rilevazione <span class=\"_ _6\"></span>inizial<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>o <span class=\"_ _14\"></span>che abbiano  un <span class=\"_ _1c\"> </span>basso <span class=\"_ _1c\"> </span>rischio  di <span class=\"_ _1c\"> </span>credito <span class=\"_ _1c\"> </span>alla  data <span class=\"_ _1c\"> </span>di <span class=\"_ _1c\"> </span>riferimento. <span class=\"_ _1c\"> </span>Per  tali <span class=\"_ _1c\"> </span>attivit\u00e0  sono riconosciute <span class=\"_ _21\"> </span>le  perdite <span class=\"_ _21\"> </span>su <span class=\"_ _8\"> </span>crediti <span class=\"_ _8\"> </span>attese <span class=\"_ _21\"> </span>nei  pr<span class=\"_ _0\"></span>ossimi <span class=\"_ _21\"> </span>12  mesi <span class=\"_ _21\"> </span>(<span class=\"_ _6\"></span>12-month <span class=\"_ _21\"> </span>ECL)  che<span class=\"_ _17\"></span> rappresentano <span class=\"_ _19\"> </span>le <span class=\"_ _1f\"> </span>perdite <span class=\"_ _1f\"> </span>att<span class=\"_ _6\"></span>ese <span class=\"_ _19\"> </span>in <span class=\"_ _1f\"> </span>considerazione <span class=\"_ _1f\"> </span>della <span class=\"_ _19\"> </span>possibilit\u00e0 <span class=\"_ _1f\"> </span>che <span class=\"_ _1f\"> </span>si <span class=\"_ _21\"> </span>verifichino<span class=\"_ _82\"> </span>eventi di default nei prossimi 12 mesi. Gli interess<span class=\"_ _0\"></span>i degli strumenti finanziari compresi in stage 1 <span class=\"_ _17\"></span>sono calcolati sul<span class=\"_ _17\"></span> valore contabile <span class=\"_ _17\"></span>al lordo del<span class=\"_ _0\"></span>le eventuali<span class=\"_ _0\"></span> svalutazioni <span class=\"_ _17\"></span>sull\u2019asset;<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _3b\"> </span>Stage <span class=\"_ _17\"></span>2: <span class=\"_ _17\"></span>comprende <span class=\"_ _17\"></span>gli <span class=\"_ _17\"></span>strumenti <span class=\"_ _16\"></span>finanziari <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>hanno <span class=\"_ _16\"></span>avut<span class=\"_ _6\"></span>o <span class=\"_ _17\"></span>un <span class=\"_ _16\"></span>aumento <span class=\"_ _17\"></span>significativo <span class=\"_ _17\"></span>del </span>rischio <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>credito <span class=\"_ _15\"></span>r<span class=\"_ _6\"></span>ispetto<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _15\"></span>di <span class=\"_ _3\"></span>rilevazione <span class=\"_ _15\"></span>inizial<span class=\"_ _17\"></span>e, <span class=\"_ _3\"></span>ma <span class=\"_ _3\"></span>che <span class=\"_ _15\"></span>non <span class=\"_ _3\"></span>hanno <span class=\"_ _15\"></span>evidenze oggettive di<span class=\"_ _17\"></span> impairme<span class=\"_ _0\"></span>nt. <span class=\"_ _17\"></span>Per tali <span class=\"_ _17\"></span>attivit\u00e0 son<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>iconosciute <span class=\"_ _17\"></span>solo le <span class=\"_ _17\"></span>perdite <span class=\"_ _17\"></span>su crediti <span class=\"_ _17\"></span>attese derivanti <span class=\"_ _12\"> </span>da <span class=\"_ _19\"> </span>tutti <span class=\"_ _12\"> </span>i <span class=\"_ _19\"> </span>possibili<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>eventi <span class=\"_ _12\"> </span>di <span class=\"_ _19\"> </span>default <span class=\"_ _12\"> </span>lungo <span class=\"_ _19\"> </span>l\u2019intera <span class=\"_ _12\"> </span>vita <span class=\"_ _19\"> </span>attesa <span class=\"_ _12\"> </span>dello <span class=\"_ _12\"> </span>st<span class=\"_ _6\"></span>rumento<span class=\"_ _17\"></span> finanziario <span class=\"_ _6d\"></span>(<span class=\"_ _6\"></span>Lifetime<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>ECL). <span class=\"_ _16\"></span>Gli <span class=\"_ _17\"></span>interessi<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>degli <span class=\"_ _16\"></span>strumenti <span class=\"_ _6d\"></span>finanziari <span class=\"_ _17\"></span>comp<span class=\"_ _0\"></span>resi <span class=\"_ _16\"></span>in <span class=\"_ _17\"></span>stage<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>2 <span class=\"_ _16\"></span>sono calcolati sul valore<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>contabil<span class=\"_ _17\"></span>e al <span class=\"_ _6\"></span>lordo delle event<span class=\"ff7\">u<span class=\"_ _0\"></span>ali svalutazioni sul<span class=\"_ _0\"></span>l\u2019asset;<span class=\"ff1\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _30\"> </span>Stage <span class=\"_ _15\"></span>3: <span class=\"_ _15\"></span>comprende <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _14\"></span>finanziarie <span class=\"_ _15\"></span>che <span class=\"_ _15\"></span>hanno <span class=\"_ _15\"></span>evidenze <span class=\"_ _15\"></span>oggettive <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>default <span class=\"_ _15\"></span>alla </span>data <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>valutazione. <span class=\"_ _15\"></span>Per <span class=\"_ _15\"></span>tali <span class=\"_ _15\"></span>attivit\u00e0, <span class=\"_ _15\"></span>sono <span class=\"_ _15\"></span>riconosciute <span class=\"_ _15\"></span>solo <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>perdite <span class=\"_ _15\"></span>su <span class=\"_ _15\"></span>crediti <span class=\"_ _15\"></span>attese derivanti da tu<span class=\"_ _0\"></span>tti i possibili<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>eventi di default lungo<span class=\"_ _0\"></span> l\u2019intera vita<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>attesa del<span class=\"_ _0\"></span>lo strumento. <span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "Disponibilit\u00e0 l<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>quide e <span class=\"_ _0\"></span>mezzi equivalent<span class=\"_ _0\"></span>i  Le <span class=\"_ _4\"> </span>disponibili<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _4\"> </span>liquide <span class=\"_ _4\"> </span>e <span class=\"_ _5\"> </span>mezzi <span class=\"_ _4\"> </span>equivalenti <span class=\"_ _1c\"> </span>sono <span class=\"_ _4\"> </span>contabilizzate <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>fair <span class=\"_ _5\"> </span>value <span class=\"_ _1c\"> </span><span class=\"lsc\">e </span>comprendono <span class=\"_ _4\"> </span>i <span class=\"_ _5\"> </span>depositi <span class=\"_ _4\"> </span>bancari, <span class=\"_ _5\"> </span>il <span class=\"_ _4\"> </span>denaro <span class=\"_ _5\"> </span>in <span class=\"_ _4\"> </span>cassa <span class=\"_ _5\"> </span>e <span class=\"_ _4\"> </span>altri <span class=\"_ _5\"> </span>valori <span class=\"_ _4\"> </span>equivalenti <span class=\"_ _4\"> </span>nonch\u00e9 investimenti <span class=\"_ _1f\"> </span>con  scaden<span class=\"_ _17\"></span>ze <span class=\"_ _8\"> </span>entro <span class=\"_ _21\"> </span>tre <span class=\"_ _21\"> </span>mesi <span class=\"_ _8\"> </span>dall<span class=\"_ _17\"></span>a  data <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>acquisto, <span class=\"_ _21\"> </span>ossia <span class=\"_ _21\"> </span>quei <span class=\"_ _21\"> </span>valori <span class=\"_ _8\"> </span>che<span class=\"_ _17\"></span> possiedono <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>requisiti <span class=\"_ _12\"></span>della <span class=\"_ _12\"></span>disponibilit\u00e0 <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>vista <span class=\"_ _12\"></span>o <span class=\"_ _19\"></span>a <span class=\"_ _12\"></span>brevissimo <span class=\"_ _12\"></span>termine, <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>bu<span class=\"_ _6\"></span>on <span class=\"_ _12\"></span>esito <span class=\"_ _12\"></span>e dell\u2019assenza<span class=\"_ _0\"></span> di spese per la riscossi<span class=\"_ _0\"></span>one<span class=\"ff1\">. </span>Le disponibil<span class=\"_ _0\"></span>it\u00e0 in valuta estera sono <span class=\"_ _17\"></span>valutate al tasso di cambi<span class=\"_ _0\"></span>o di fine anno<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "Strumenti finanzia<span class=\"_ _17\"></span>ri derivati Il <span class=\"_ _15\"></span>Gruppo <span class=\"_ _15\"></span>utilizza <span class=\"_ _15\"></span>strumenti <span class=\"_ _15\"></span>finanziari <span class=\"_ _15\"></span>derivati, <span class=\"_ _15\"></span>util<span class=\"_ _0\"></span>izzati <span class=\"_ _15\"></span>con <span class=\"_ _15\"></span>l\u2019intento <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>copertura, <span class=\"_ _15\"></span>al fine di ridurre<span class=\"_ _0\"></span> il rischio di cambi<span class=\"_ _0\"></span>o, di tasso e<span class=\"_ _0\"></span> di variazioni<span class=\"_ _0\"></span> nei prezzi di merc<span class=\"_ _17\"></span>ato.<span class=\"_ _6\"></span> Tutti gli strumenti<span class=\"_ _17\"></span> f<span class=\"_ _6\"></span>inanzi<span class=\"_ _17\"></span>ari derivati sono valutati e contabil<span class=\"_ _0\"></span>izzati al <span class=\"ff6\">fair value</span>. Le <span class=\"_ _12\"> </span>operazioni <span class=\"_ _19\"> </span>che <span class=\"_ _12\"> </span>soddisfano <span class=\"_ _12\"> </span>i <span class=\"_ _19\"> </span>requisiti <span class=\"_ _12\"> </span>per <span class=\"_ _12\"> </span>l\u2019applicazi<span class=\"_ _0\"></span>one <span class=\"_ _12\"> </span>dell\u2019<span class=\"ffd\">\u201chedge <span class=\"_ _19\"> </span><span class=\"ff6\">accounting</span>\u201d<span class=\"ff1\"> </span></span>sono <span class=\"_ _12\"></span>classificate <span class=\"_ _12\"></span>come <span class=\"_ _12\"></span>operazioni <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>copertura, <span class=\"_ _12\"></span>mentre <span class=\"_ _12\"></span>le <span class=\"_ _19\"> </span>altre, <span class=\"_ _12\"></span>anche <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>f<span class=\"_ _6\"></span>inalizzate <span class=\"_ _12\"></span>alla gestione <span class=\"_ _4\"> </span>dei <span class=\"_ _4\"> </span>rischi, <span class=\"_ _1c\"> </span>sono <span class=\"_ _4\"> </span>designate <span class=\"_ _4\"> </span>come <span class=\"_ _1c\"> </span>aventi <span class=\"_ _4\"> </span>scopo <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>negoziazione. <span class=\"_ _4\"> </span>Pertan<span class=\"_ _0\"></span>to, <span class=\"_ _4\"> </span>in conseguenza<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>della <span class=\"_ _21\"> </span>mancata <span class=\"_ _1f\"> </span>presenza, <span class=\"_ _1f\"> </span>alla <span class=\"_ _1f\"> </span>data <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>sottoscrizione,<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>alcuni <span class=\"_ _1f\"> </span>dei <span class=\"_ _1f\"> </span>r<span class=\"_ _6\"></span>equisiti<span class=\"_ _0\"></span> formali <span class=\"_ _14\"></span>richiesti <span class=\"_ _14\"></span>dagli <span class=\"_ _14\"></span>IFRS, <span class=\"_ _14\"></span>le <span class=\"_ _14\"></span>variazioni <span class=\"_ _14\"></span>del <span class=\"_ _15\"></span><span class=\"ff6\">fair <span class=\"_ _14\"></span>value</span> <span class=\"_ _14\"></span>relativo <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>tali <span class=\"_ _15\"></span>ope<span class=\"_ _0\"></span>razioni <span class=\"_ _6\"></span>in <span class=\"_ _15\"></span>strumen<span class=\"_ _0\"></span>ti derivati sono rileva<span class=\"_ _0\"></span>te a conto econo<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ico. Per <span class=\"_ _8\"> </span>gli <span class=\"_ _21\"> </span>str<span class=\"_ _6\"></span>umenti <span class=\"_ _21\"> </span>derivati <span class=\"_ _21\"> </span>che  soddisfano <span class=\"_ _21\"> </span>i <span class=\"_ _8\"> </span>requisi<span class=\"_ _0\"></span>ti <span class=\"_ _8\"> </span>per <span class=\"_ _8\"> </span>essere <span class=\"_ _8\"> </span>classi<span class=\"_ _0\"></span>ficati <span class=\"_ _8\"> </span>come<span class=\"_ _0\"></span> strumenti <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>copertura, <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>successive <span class=\"_ _6\"></span>variazioni <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span><span class=\"ff6\">fair <span class=\"_ _6\"></span>value</span> <span class=\"_ _14\"></span>sono <span class=\"_ _6\"></span>contabil<span class=\"_ _17\"></span>izzate <span class=\"_ _14\"></span>seguendo gli specifici crite<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>i di segu<span class=\"_ _0\"></span>ito indicati.<span class=\"_ _82\"> </span>Relativamente <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>ciascun <span class=\"_ _6\"></span>st<span class=\"_ _6\"></span>rumen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>finanziario <span class=\"_ _6\"></span>derivato <span class=\"_ _14\"></span>qualificato<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>per <span class=\"_ _14\"></span>la <span class=\"_ _6\"></span>rilevazione come strumento di <span class=\"_ _6\"></span>copertura, \u00e8 documentata la <span class=\"_ _6\"></span>sua relazione con <span class=\"_ _6\"></span>l\u2019oggetto della copertura, compresi gl<span class=\"_ _0\"></span>i obiettivi<span class=\"_ _17\"></span> di gestione <span class=\"_ _17\"></span>del rischio, <span class=\"_ _17\"></span>la strategia di<span class=\"_ _0\"></span> copertu<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>e i <span class=\"_ _17\"></span>metodi per la <span class=\"_ _17\"></span>verifica dell\u2019efficacia. <span class=\"_ _0\"></span>L\u2019efficacia <span class=\"_ _17\"></span>di ciascuna copertura <span class=\"_ _0\"></span>\u00e8 v<span class=\"_ _17\"></span>erifica<span class=\"ff1\">t<span class=\"_ _6\"></span>a sia <span class=\"_ _0\"></span>al momen<span class=\"_ _17\"></span>to di accensione, si<span class=\"_ _17\"></span>a </span>durante <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>sua <span class=\"_ _14\"></span>vita. <span class=\"_ _6\"></span>Generalmente<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>una <span class=\"_ _14\"></span>copertura <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>considerata <span class=\"_ _6\"></span>altamente <span class=\"_ _6\"></span>\u201cefficace\u201d <span class=\"_ _6\"></span>se, <span class=\"_ _6\"></span>sia all\u2019inizi<span class=\"_ _0\"></span>o che durante la<span class=\"_ _17\"></span> sua vita, i cambia<span class=\"_ _17\"></span>me<span class=\"_ _6\"></span><span class=\"ff1\">nti del<span class=\"_ _17\"></span> <span class=\"_ _6\"></span><span class=\"ff6\">fair value<span class=\"_ _0\"></span> <span class=\"ff1\">(</span>fair value<span class=\"_ _0\"></span> hedge<span class=\"ff1\">) o<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dei flussi<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span> </span></span></span>cassa  attesi  nel  futuro  (<span class=\"ff6\">cash <span class=\"_ _1c\"> </span>flow  hedge<span class=\"ff7\">)  dell\u2019elemento  coperto  sono  sostanzialment<span class=\"_ _0\"></span>e </span></span>compensati dai ca<span class=\"_ _17\"></span>mbiamenti del <span class=\"ff6\">fair value</span> dello st<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>umento di coper<span class=\"_ _17\"></span>tura. Quando la <span class=\"_ _0\"></span>copertura <span class=\"_ _17\"></span>riguarda le va<span class=\"_ _17\"></span>riazioni di <span class=\"ff6\">fair <span class=\"_ _17\"></span>value<span class=\"ff1\"> di attivit\u00e0<span class=\"_ _17\"></span> o passivit\u00e0<span class=\"_ _17\"></span> iscritte in </span></span>bilancio (<span class=\"ff6\">fair value hedge</span>), sia <span class=\"_ _6\"></span>le variazioni del <span class=\"ff6\">fair value</span> <span class=\"_ _6\"></span>dello strumento di copertura, sia le variazioni dell<span class=\"_ _17\"></span>\u2019oggetto della copertura sono impu<span class=\"_ _17\"></span>tate al conto economico<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span><span class=\"ff1\"> </span>Nel <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>di <span class=\"_ _12\"></span>copertura <span class=\"_ _15\"></span>finalizzate <span class=\"_ _12\"></span>a <span class=\"_ _3\"></span>neutralizzare<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>il <span class=\"_ _3\"></span>rischio <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span>variazioni<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>nei <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>di cassa <span class=\"_ _3\"></span>originati <span class=\"_ _3\"></span>dall\u2019esecuzione <span class=\"_ _15\"></span>futura <span class=\"_ _3\"></span>di <span class=\"_ _12\"></span>obbligazi<span class=\"_ _17\"></span>oni <span class=\"_ _12\"></span>contrattualmen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e <span class=\"_ _3\"></span>definite <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di riferimento <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>bilancio <span class=\"_ _17\"></span>(<span class=\"_ _6\"></span><span class=\"ff6\">cash <span class=\"_ _17\"></span>flow <span class=\"_ _17\"></span>hedge<span class=\"ff1\">), le <span class=\"_ _16\"></span>variazioni <span class=\"_ _17\"></span>del <span class=\"ff6\">fair <span class=\"_ _17\"></span>value<span class=\"ff1\"> <span class=\"_ _17\"></span>dello <span class=\"_ _17\"></span>str<span class=\"_ _6\"></span>umento <span class=\"_ _17\"></span>derivato </span></span></span></span>registrate <span class=\"_ _16\"></span>successivame<span class=\"_ _17\"></span>nte <span class=\"_ _17\"></span>alla <span class=\"_ _17\"></span>prima <span class=\"_ _16\"></span>rilevazione <span class=\"_ _16\"></span>sono <span class=\"_ _17\"></span>contabilizzate<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> <span class=\"_ _16\"></span>limitatamente <span class=\"_ _16\"></span>alla <span class=\"_ _17\"></span>sola quota <span class=\"_ _14\"></span>efficace, <span class=\"_ _6\"></span>nella <span class=\"_ _14\"></span>voce <span class=\"_ _6\"></span>\u201c<span class=\"_ _6\"></span>Riserve\u201d <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span>patrimonio <span class=\"_ _14\"></span><span class=\"ff1\">netto, <span class=\"_ _14\"></span>economico <span class=\"_ _6\"></span>complessivo<span class=\"lsd\">. <span class=\"_ _6\"></span></span>Quando </span>si mani<span class=\"_ _17\"></span>festano gli<span class=\"_ _17\"></span> effetti <span class=\"_ _17\"></span>economici <span class=\"_ _17\"></span>originati <span class=\"ff7\">dal<span class=\"_ _0\"></span>l\u2019oggetto <span class=\"_ _17\"></span>della cop<span class=\"_ _0\"></span>ertura<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> l<span class=\"_ _0\"></span>a <span class=\"_ _17\"></span>riserva \u00e8<span class=\"_ _17\"></span> riversata<span class=\"_ _17\"></span> </span>a <span class=\"_ _16\"></span>Conto <span class=\"_ _17\"></span>Economico <span class=\"_ _16\"></span>fra <span class=\"_ _17\"></span>le <span class=\"_ _16\"></span>componenti <span class=\"_ _17\"></span>finanziarie<span class=\"lsd\">. <span class=\"_ _16\"></span><span class=\"ls0\">Qualora <span class=\"_ _16\"></span>la <span class=\"_ _17\"></span>copertura <span class=\"_ _17\"></span>non <span class=\"_ _6d\"></span>sia <span class=\"_ _17\"></span>perfettamente </span></span>efficace, <span class=\"_ _21\"> </span>la <span class=\"_ _21\"> </span>variazione <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span><span class=\"ff6\">fair <span class=\"_ _21\"> </span>value</span>  de<span class=\"_ _0\"></span>llo <span class=\"_ _21\"> </span>strumento <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>copertura, <span class=\"_ _1f\"> </span>riferibile <span class=\"_ _21\"> </span>alla <span class=\"_ _21\"> </span>porzione inefficace dello stesso, \u00e8 immediatamen<span class=\"_ _0\"></span>te rilevata a conto economico. Se, durante la vita di<span class=\"_ _0\"></span> uno <span class=\"_ _14\"></span>strumento <span class=\"_ _6\"></span>derivato, <span class=\"_ _6\"></span>il <span class=\"_ _14\"></span>manifestarsi <span class=\"_ _14\"></span>dei <span class=\"_ _14\"></span>flussi <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>cassa <span class=\"_ _14\"></span>previsti <span class=\"_ _14\"></span>e <span class=\"_ _14\"></span>oggetto <span class=\"_ _6\"></span>della <span class=\"_ _14\"></span>copertura non <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>pi\u00f9 <span class=\"_ _1f\"> </span>co<span class=\"ff7\">nsiderato <span class=\"_ _19\"> </span>altamente <span class=\"_ _19\"> </span>probabile, <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>quota <span class=\"_ _19\"> </span>della <span class=\"_ _19\"> </span>voce <span class=\"_ _19\"> </span>\u201cRiserve\u201d <span class=\"_ _19\"> </span>relativa <span class=\"_ _1f\"> </span>a <span class=\"_ _19\"> </span>ta<span class=\"_ _6\"></span></span>le<span class=\"_ _17\"></span> strumento <span class=\"_ _15\"></span>viene <span class=\"_ _12\"></span>immedi<span class=\"_ _17\"></span>atamente <span class=\"_ _3\"></span>riversata <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>dell\u2019esercizio. <span class=\"_ _15\"></span>Viceversa, nel <span class=\"_ _19\"></span>caso <span class=\"_ _12\"></span>lo <span class=\"_ _19\"> </span>strumento <span class=\"_ _19\"></span>d<span class=\"_ _0\"></span>erivato <span class=\"_ _19\"></span>sia <span class=\"_ _12\"></span>ceduto <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>non <span class=\"_ _12\"></span>sia <span class=\"_ _19\"> </span>pi\u00f9 <span class=\"_ _19\"> </span>qualificabi<span class=\"_ _0\"></span>le <span class=\"_ _19\"> </span>come <span class=\"_ _12\"></span>strumento <span class=\"_ _19\"></span>di<span class=\"_ _17\"></span> copertura <span class=\"_ _3\"></span>efficace, <span class=\"_ _15\"></span>la <span class=\"_ _12\"></span>parte <span class=\"_ _15\"></span>della <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201cRiserve\u201d <span class=\"_ _3\"></span>rappresentativa <span class=\"_ _3\"></span>le <span class=\"_ _15\"></span>variazio<span class=\"ff1\">ni <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span> </span>dello <span class=\"_ _19\"> </span>st<span class=\"_ _6\"></span>rumento, <span class=\"_ _19\"> </span>sino <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>quel <span class=\"_ _1f\"> </span>momento <span class=\"_ _1f\"> </span>rilevata, <span class=\"_ _19\"> </span>viene <span class=\"_ _1f\"> </span>mantenuta <span class=\"_ _1f\"> </span>quale <span class=\"_ _19\"> </span>componente <span class=\"_ _1f\"> </span>del patrimonio <span class=\"_ _6d\"></span>netto <span class=\"_ _16\"></span>ed <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _16\"></span>riversata <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>conto <span class=\"_ _16\"></span>economico <span class=\"_ _6d\"></span>seguendo <span class=\"_ _16\"></span>il <span class=\"_ _16\"></span>criterio <span class=\"_ _16\"></span>di <span class=\"_ _6d\"></span>classificazione <span class=\"_ _6d\"></span>sopra descritto,  contestual<span class=\"_ _17\"></span>mente  al  manifestarsi  del<span class=\"_ _17\"></span>l\u2019operazione <span class=\"_ _1c\"> </span><span class=\"ff1\">originariamen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e  oggetto  della<span class=\"_ _17\"></span> </span>copertura. Nel determinare<span class=\"_ _17\"></span> il <span class=\"_ _6\"></span><span class=\"ff6\">fair val<span class=\"_ _17\"></span>ue<span class=\"ff1\"> <span class=\"_ _6\"></span>degli s<span class=\"_ _0\"></span>trumenti finanzi<span class=\"_ _17\"></span>ari sono state utilizzate<span class=\"_ _17\"></span> tecniche di </span></span>pricing<span class=\"ff1\"> <span class=\"_ _14\"></span>al <span class=\"_ _15\"></span>fine <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>determinare <span class=\"_ _14\"></span>il <span class=\"_ _15\"></span>valore <span class=\"_ _14\"></span>attuale <span class=\"_ _15\"></span>dei <span class=\"_ _14\"></span>flussi <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>cassa <span class=\"_ _15\"></span>futuri <span class=\"_ _14\"></span>agli <span class=\"_ _15\"></span>stessi <span class=\"_ _14\"></span>attribuibili </span>mediante <span class=\"_ _14\"></span>l\u2019utilizzo <span class=\"_ _15\"></span>dell<span class=\"_ _0\"></span>e <span class=\"_ _15\"></span>curve <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>mercato <span class=\"_ _14\"></span>in <span class=\"_ _15\"></span>essere <span class=\"_ _14\"></span>alla <span class=\"_ _15\"></span>data <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>valutazione. <span class=\"_ _14\"></span>\u00c8 <span class=\"_ _15\"></span>stata <span class=\"_ _14\"></span>inoltre<span class=\"_ _82\"> </span> valorizzata <span class=\"_ _12\"></span>la <span class=\"_ _3\"></span>componente <span class=\"_ _12\"></span>relativa <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>rischio <span class=\"_ _3\"></span>inadempimento <span class=\"_ _3\"></span>(proprio <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>della <span class=\"_ _3\"></span>controparte) utilizzando una <span class=\"_ _0\"></span>metodologia deno<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>inata <span class=\"ff6\">spreadd<span class=\"_ _0\"></span>ed curve<span class=\"ff1\">. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "Livelli gerarchici<span class=\"_ _0\"></span> di valutazione<span class=\"_ _17\"></span> del fair value In <span class=\"_ _6\"></span>relazione <span class=\"_ _6\"></span>alle attivit\u00e0 <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>passivit\u00e0 finanziarie <span class=\"_ _6\"></span>rilevate <span class=\"_ _6\"></span>nell<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>Situazione <span class=\"_ _6\"></span>Pat<span class=\"_ _0\"></span>rimoniale-<span class=\"_ _82\"> </span>Finanziaria al <span class=\"_ _6\"></span><span class=\"ff6\">fair <span class=\"_ _6\"></span>value<span class=\"ff7\">, l\u2019IFRS <span class=\"_ _6\"></span>13 <span class=\"_ _6\"></span>richiede che <span class=\"_ _6\"></span>tali <span class=\"_ _6\"></span>valori <span class=\"_ _6\"></span>siano classificati sulla <span class=\"_ _6\"></span>base <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>una<span class=\"_ _17\"></span> </span></span>gerarchia <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>livelli <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>rifletta <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>significativit\u00e0 <span class=\"_ _17\"></span>degli <span class=\"_ _17\"></span>input <span class=\"_ _17\"></span>utilizzati <span class=\"_ _17\"></span>nella <span class=\"_ _17\"></span>determinazione <span class=\"_ _17\"></span>del <span class=\"_ _0\"></span><span class=\"ff6\">fair </span>value<span class=\"ff1\">. Si distinguono<span class=\"_ _17\"></span> i seguenti livelli<span class=\"_ _17\"></span>:<span class=\"_ _6\"></span> </span>\u2022<span class=\"ff1\"> <span class=\"_ _18\"> </span><span class=\"fc0\">Livello 1: <span class=\"_ _14\"></span>determinazi<span class=\"_ _0\"></span>one <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span><span class=\"ff6\">fair <span class=\"_ _6\"></span>value</span> <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>base <span class=\"_ _6\"></span>a prezzi <span class=\"_ _6\"></span>quotati <span class=\"_ _6\"></span>in m<span class=\"_ _6\"></span>ercati attivi <span class=\"_ _6\"></span>per </span></span>le  attivi<span class=\"_ _0\"></span>t\u00e0  o<span class=\"_ _17\"></span>  per <span class=\"_ _8\"> </span>le  passi<span class=\"_ _17\"></span>vit\u00e0  identiche  <span class=\"ff7\">a<span class=\"_ _17\"></span>  cui  l<span class=\"_ _0\"></span>\u2019entit\u00e0 <span class=\"_ _8\"> </span>pu\u00f2 <span class=\"_ _21\"> </span>accedere  al<span class=\"_ _17\"></span>la  data <span class=\"_ _8\"> </span>di </span>valutazione; \u2022<span class=\"ff1\"> <span class=\"_ _18\"> </span><span class=\"fc0\">Livello <span class=\"_ _6d\"></span>2: <span class=\"_ _17\"></span>determinazion<span class=\"_ _0\"></span>e <span class=\"_ _6d\"></span>del<span class=\"ff6\"> <span class=\"_ _17\"></span>fair <span class=\"_ _16\"></span>value <span class=\"_ _16\"></span><span class=\"ff1\">in <span class=\"_ _16\"></span>base <span class=\"_ _16\"></span>a <span class=\"_ _6d\"></span>input <span class=\"_ _16\"></span>diversi <span class=\"_ _16\"></span>da <span class=\"_ _16\"></span>prezzi <span class=\"_ _6d\"></span>quotati <span class=\"_ _16\"></span>inclusi </span></span></span></span>nel  \u201cLivello  1\u201d  ma  che<span class=\"_ _0\"></span>  sono  osservabili<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>direttamente  (prezzi)<span class=\"_ _0\"></span>  o  indirettamente<span class=\"_ _17\"></span> (derivati dai prez<span class=\"_ _0\"></span>zi) per le at<span class=\"_ _0\"></span>tivit\u00e0 o per le passi<span class=\"_ _0\"></span>vit\u00e0; \u2022<span class=\"ff1\"> <span class=\"_ _18\"> </span><span class=\"fc0\">Livello <span class=\"_ _14\"></span>3: <span class=\"_ _14\"></span>determ<span class=\"_ _6\"></span>inazion<span class=\"_ _17\"></span>e <span class=\"_ _15\"></span>del <span class=\"_ _14\"></span><span class=\"ff6\">fair <span class=\"_ _15\"></span>value</span> <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>base <span class=\"_ _14\"></span>a <span class=\"_ _15\"></span>modelli<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>valutazione <span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>cui <span class=\"_ _14\"></span>input </span></span>non sono osservabil<span class=\"_ _0\"></span>i per le attivit\u00e0<span class=\"_ _17\"></span> o per le passivit\u00e0. Per l<span class=\"_ _0\"></span>\u2019identificazion<span class=\"_ _0\"></span>e del<span class=\"_ _17\"></span> livell<span class=\"_ _17\"></span>o gerarchico <span class=\"_ _17\"></span>di val<span class=\"_ _0\"></span>utazione <span class=\"_ _17\"></span>del <span class=\"ff6\">fair<span class=\"_ _17\"></span> value,<span class=\"ff1\"> <span class=\"_ _17\"></span>si rin<span class=\"_ _17\"></span>via alle <span class=\"_ _17\"></span>note </span></span>relative alle attivi<span class=\"_ _0\"></span>t\u00e0 che sono valutate<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>al <span class=\"ff6\">fair value</span>.<span class=\"_ _17\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "Livelli gerarchici<span class=\"_ _0\"></span> di valutazione<span class=\"_ _17\"></span> del fair value In <span class=\"_ _6\"></span>relazione <span class=\"_ _6\"></span>alle attivit\u00e0 <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>passivit\u00e0 finanziarie <span class=\"_ _6\"></span>rilevate <span class=\"_ _6\"></span>nell<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>Situazione <span class=\"_ _6\"></span>Pat<span class=\"_ _0\"></span>rimoniale-<span class=\"_ _82\"> </span>Finanziaria al <span class=\"_ _6\"></span><span class=\"ff6\">fair <span class=\"_ _6\"></span>value<span class=\"ff7\">, l\u2019IFRS <span class=\"_ _6\"></span>13 <span class=\"_ _6\"></span>richiede che <span class=\"_ _6\"></span>tali <span class=\"_ _6\"></span>valori <span class=\"_ _6\"></span>siano classificati sulla <span class=\"_ _6\"></span>base <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>una<span class=\"_ _17\"></span> </span></span>gerarchia <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>livelli <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>rifletta <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>significativit\u00e0 <span class=\"_ _17\"></span>degli <span class=\"_ _17\"></span>input <span class=\"_ _17\"></span>utilizzati <span class=\"_ _17\"></span>nella <span class=\"_ _17\"></span>determinazione <span class=\"_ _17\"></span>del <span class=\"_ _0\"></span><span class=\"ff6\">fair </span>value<span class=\"ff1\">. Si distinguono<span class=\"_ _17\"></span> i seguenti livelli<span class=\"_ _17\"></span>:<span class=\"_ _6\"></span> </span>\u2022<span class=\"ff1\"> <span class=\"_ _18\"> </span><span class=\"fc0\">Livello 1: <span class=\"_ _14\"></span>determinazi<span class=\"_ _0\"></span>one <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span><span class=\"ff6\">fair <span class=\"_ _6\"></span>value</span> <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>base <span class=\"_ _6\"></span>a prezzi <span class=\"_ _6\"></span>quotati <span class=\"_ _6\"></span>in m<span class=\"_ _6\"></span>ercati attivi <span class=\"_ _6\"></span>per </span></span>le  attivi<span class=\"_ _0\"></span>t\u00e0  o<span class=\"_ _17\"></span>  per <span class=\"_ _8\"> </span>le  passi<span class=\"_ _17\"></span>vit\u00e0  identiche  <span class=\"ff7\">a<span class=\"_ _17\"></span>  cui  l<span class=\"_ _0\"></span>\u2019entit\u00e0 <span class=\"_ _8\"> </span>pu\u00f2 <span class=\"_ _21\"> </span>accedere  al<span class=\"_ _17\"></span>la  data <span class=\"_ _8\"> </span>di </span>valutazione; \u2022<span class=\"ff1\"> <span class=\"_ _18\"> </span><span class=\"fc0\">Livello <span class=\"_ _6d\"></span>2: <span class=\"_ _17\"></span>determinazion<span class=\"_ _0\"></span>e <span class=\"_ _6d\"></span>del<span class=\"ff6\"> <span class=\"_ _17\"></span>fair <span class=\"_ _16\"></span>value <span class=\"_ _16\"></span><span class=\"ff1\">in <span class=\"_ _16\"></span>base <span class=\"_ _16\"></span>a <span class=\"_ _6d\"></span>input <span class=\"_ _16\"></span>diversi <span class=\"_ _16\"></span>da <span class=\"_ _16\"></span>prezzi <span class=\"_ _6d\"></span>quotati <span class=\"_ _16\"></span>inclusi </span></span></span></span>nel  \u201cLivello  1\u201d  ma  che<span class=\"_ _0\"></span>  sono  osservabili<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>direttamente  (prezzi)<span class=\"_ _0\"></span>  o  indirettamente<span class=\"_ _17\"></span> (derivati dai prez<span class=\"_ _0\"></span>zi) per le at<span class=\"_ _0\"></span>tivit\u00e0 o per le passi<span class=\"_ _0\"></span>vit\u00e0; \u2022<span class=\"ff1\"> <span class=\"_ _18\"> </span><span class=\"fc0\">Livello <span class=\"_ _14\"></span>3: <span class=\"_ _14\"></span>determ<span class=\"_ _6\"></span>inazion<span class=\"_ _17\"></span>e <span class=\"_ _15\"></span>del <span class=\"_ _14\"></span><span class=\"ff6\">fair <span class=\"_ _15\"></span>value</span> <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>base <span class=\"_ _14\"></span>a <span class=\"_ _15\"></span>modelli<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>valutazione <span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>cui <span class=\"_ _14\"></span>input </span></span>non sono osservabil<span class=\"_ _0\"></span>i per le attivit\u00e0<span class=\"_ _17\"></span> o per le passivit\u00e0. Per l<span class=\"_ _0\"></span>\u2019identificazion<span class=\"_ _0\"></span>e del<span class=\"_ _17\"></span> livell<span class=\"_ _17\"></span>o gerarchico <span class=\"_ _17\"></span>di val<span class=\"_ _0\"></span>utazione <span class=\"_ _17\"></span>del <span class=\"ff6\">fair<span class=\"_ _17\"></span> value,<span class=\"ff1\"> <span class=\"_ _17\"></span>si rin<span class=\"_ _17\"></span>via alle <span class=\"_ _17\"></span>note </span></span>relative alle attivi<span class=\"_ _0\"></span>t\u00e0 che sono valutate<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>al <span class=\"ff6\">fair value</span>.<span class=\"_ _17\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "Benefici per i dipende<span class=\"_ _17\"></span>nti La <span class=\"_ _6\"></span>passivit\u00e0 relativa <span class=\"_ _6\"></span>ai <span class=\"_ _6\"></span>benefici riconosciuti <span class=\"_ _6\"></span>ai dipendenti <span class=\"_ _6\"></span>ed <span class=\"_ _6\"></span>erogati <span class=\"_ _6\"></span>in coincidenza <span class=\"_ _6\"></span>o successivamente <span class=\"_ _15\"></span>alla <span class=\"_ _15\"></span>cessazione <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>rapporto <span class=\"_ _3\"></span>di <span class=\"_ _15\"></span>lavoro <span class=\"_ _15\"></span>e <span class=\"_ _3\"></span>relativa <span class=\"_ _3\"></span>a <span class=\"_ _15\"></span>programmi <span class=\"_ _15\"></span>a <span class=\"_ _3\"></span>benefici definiti <span class=\"_ _6\"></span>(TFR), <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>netto <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>eventuali <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>al <span class=\"_ _14\"></span>servizio <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>piano, <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _14\"></span>determinata <span class=\"_ _6\"></span>sulla <span class=\"_ _6\"></span>base di ipotesi attuarial<span class=\"_ _0\"></span>i stimando l\u2019ammon<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>are dei ben<span class=\"_ _17\"></span>efici futuri che i dipendenti hanno <span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>aturato<span class=\"_ _17\"></span> alla <span class=\"_ _16\"></span>data <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>riferimento. <span class=\"_ _6d\"></span>La <span class=\"_ _17\"></span>passivit\u00e0 <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _16\"></span>rilevata <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>competenza <span class=\"_ _16\"></span>lungo <span class=\"_ _16\"></span>il <span class=\"_ _17\"></span>periodo <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>maturazione del diritto.  Relativamente<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>al T<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>attamento <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>Fine <span class=\"_ _17\"></span>Rapporto, <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>seguito <span class=\"_ _17\"></span>alle <span class=\"_ _17\"></span>modifiche <span class=\"_ _17\"></span>apportate <span class=\"_ _17\"></span>alla disciplina<span class=\"_ _0\"></span> dalla <span class=\"_ _17\"></span>Legge 27 dicemb<span class=\"_ _17\"></span>re 2006, n<span class=\"_ _17\"></span>. 296 e<span class=\"_ _17\"></span> successivi Dec<span class=\"_ _17\"></span>reti e <span class=\"_ _0\"></span>Regol<span class=\"_ _0\"></span>amenti at<span class=\"_ _0\"></span>tuativi (\u2018Riforma Previdenzi<span class=\"_ _17\"></span>ale\u2019) emanati nei primi <span class=\"_ _0\"></span>mesi del 2007, si<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>segnala che<span class=\"_ _0\"></span>:<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _54\"> </span><span class=\"fc0\">il TFR maturato al 31 dicembre 2006 con<span class=\"_ _17\"></span>tinua ad essere considerato un pian<span class=\"_ _0\"></span>o a </span></span>benefici definiti;<span class=\"_ _0\"></span>  \u2022<span class=\"ff1\"> <span class=\"_ _54\"> </span><span class=\"fc0\">il <span class=\"_ _12\"></span>TFR <span class=\"_ _3\"></span>maturato <span class=\"_ _3\"></span>a <span class=\"_ _12\"></span>partire <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>1\u00b0 <span class=\"_ _12\"></span>gennaio<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>2007, <span class=\"_ _3\"></span>per <span class=\"_ _12\"></span>le <span class=\"_ _3\"></span>aziende <span class=\"_ _3\"></span>italiane <span class=\"_ _3\"></span>con <span class=\"_ _12\"></span>un </span></span>numero <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>dipendenti <span class=\"_ _6d\"></span>superiore <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>50 <span class=\"_ _16\"></span>unit\u00e0, <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _16\"></span>considerato<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>un <span class=\"_ _16\"></span>piano <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>contribuzione definita. La determinazione del<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>valore attuale degli impeg<span class=\"_ _0\"></span>ni del Gruppo \u00e8 effettuata da attua<span class=\"_ _0\"></span>ri esterni <span class=\"_ _14\"></span>con <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>\u201cmetodo <span class=\"_ _14\"></span>della <span class=\"_ _14\"></span>proiezione <span class=\"_ _14\"></span>unitaria <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>cr<span class=\"_ _6\"></span>edito\u201d<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>(<span class=\"_ _6\"></span><span class=\"ff6\">Projected <span class=\"_ _14\"></span>Unit <span class=\"_ _14\"></span>Credit <span class=\"_ _14\"></span>Method<span class=\"ff1 ls7\">). </span></span>Con <span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>ale <span class=\"_ _6\"></span>m<span class=\"_ _6\"></span>etodo,<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>passivit\u00e0 <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _14\"></span>proiettata <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>futuro <span class=\"_ _6\"></span>per <span class=\"_ _14\"></span>determinare <span class=\"_ _14\"></span>il <span class=\"_ _14\"></span>probabil<span class=\"_ _17\"></span>e <span class=\"_ _15\"></span>ammontar<span class=\"_ _0\"></span>e da <span class=\"_ _16\"></span>pagare <span class=\"_ _16\"></span>al <span class=\"_ _6d\"></span>m<span class=\"_ _6\"></span>omento<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>della <span class=\"_ _6d\"></span>r<span class=\"_ _6\"></span>isoluzion<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>rapporto <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>lavoro <span class=\"_ _16\"></span>ed <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _16\"></span>poi <span class=\"_ _16\"></span>attualizzata, <span class=\"_ _16\"></span>scontando i <span class=\"_ _19\"> </span>futuri <span class=\"_ _19\"> </span>flussi <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>cassa <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>un <span class=\"_ _19\"> </span>t<span class=\"_ _6\"></span>asso <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>interesse <span class=\"_ _19\"></span>pari <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>quello <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>obbligazioni <span class=\"_ _19\"> </span>(<span class=\"_ _6\"></span><span class=\"ff6\">high <span class=\"_ _19\"> </span>quality </span>corporate<span class=\"ff1\">) <span class=\"_ _14\"></span>emesse <span class=\"_ _6\"></span>nella <span class=\"_ _14\"></span>valuta <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>cui <span class=\"_ _14\"></span>la <span class=\"_ _15\"></span>passi<span class=\"_ _17\"></span>vit\u00e0 <span class=\"_ _15\"></span>sa<span class=\"_ _0\"></span>r\u00e0 <span class=\"_ _14\"></span>liquidata, <span class=\"_ _14\"></span>per <span class=\"_ _14\"></span>tener <span class=\"_ _14\"></span>conto <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>tempo </span>che <span class=\"_ _14\"></span>trascorrer\u00e0 <span class=\"_ _14\"></span>prima <span class=\"_ _14\"></span>dell\u2019effettivo <span class=\"_ _14\"></span>pagamento.<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>Il <span class=\"_ _14\"></span>calcolo <span class=\"_ _14\"></span>t<span class=\"_ _6\"></span>iene <span class=\"_ _14\"></span>conto <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>TFR <span class=\"_ _14\"></span>maturato <span class=\"_ _14\"></span>per prestazioni <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>lavoro <span class=\"_ _5\"> </span>gi\u00e0 <span class=\"_ _5\"> </span>effettuate <span class=\"_ _5\"> </span>ed <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _5\"> </span>basato <span class=\"_ _5\"> </span>su <span class=\"_ _5\"> </span>ipotesi <span class=\"_ _5\"> </span>attuariali <span class=\"_ _5\"> </span>che <span class=\"_ _5\"> </span>r<span class=\"_ _6\"></span>iguardano<span class=\"_ _17\"></span> principalmente<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _15\"></span>tasso <span class=\"_ _15\"></span>d<span class=\"_ _17\"></span>i <span class=\"_ _15\"></span>interesse, <span class=\"_ _15\"></span>che <span class=\"_ _15\"></span>riflette<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>i<span class=\"_ _6\"></span>l <span class=\"_ _15\"></span>rendimento<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>mercato<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _14\"></span>t<span class=\"_ _6\"></span>itoli <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>aziende<span class=\"_ _0\"></span> primarie <span class=\"_ _4\"> </span>con <span class=\"_ _1c\"> </span>scadenza <span class=\"_ _4\"> </span>coerente <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>quella <span class=\"_ _1c\"> </span>attesa <span class=\"_ _4\"> </span>dell\u2019obbligazi<span class=\"_ _0\"></span>one <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>il <span class=\"_ _5\"> </span><span class=\"ff6\">turnover<span class=\"ff1\"> <span class=\"_ _4\"> </span>dei<span class=\"_ _17\"></span> </span></span>dipendenti. Per <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>quote <span class=\"_ _3\"></span>di <span class=\"_ _12\"></span>TFR <span class=\"_ _12\"></span>destinate <span class=\"_ _12\"></span>alla <span class=\"_ _3\"></span>previdenza <span class=\"_ _12\"></span>integra<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>iva <span class=\"_ _12\"></span>ovvero <span class=\"_ _3\"></span>al <span class=\"_ _12\"></span>fondo <span class=\"_ _3\"></span>I<span class=\"_ _6\"></span>NPS <span class=\"_ _3\"></span>a partire <span class=\"_ _6\"></span>dalla data <span class=\"_ _6\"></span>di opzione esercitata <span class=\"_ _6\"></span>dal dipendente, <span class=\"_ _6\"></span>il Gruppo <span class=\"_ _6\"></span>non \u00e8 <span class=\"_ _6\"></span>debitore delle <span class=\"_ _6\"></span>quote di <span class=\"_ _17\"></span>TFR <span class=\"_ _17\"></span>maturate <span class=\"_ _16\"></span>dopo <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>31 <span class=\"_ _17\"></span>dicembre <span class=\"_ _16\"></span>2006 <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>pertanto <span class=\"_ _17\"></span>nel <span class=\"_ _17\"></span>calcolo <span class=\"_ _16\"></span>attuariale <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>TFR <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _0\"></span>esclusa<span class=\"_ _17\"></span> la componente <span class=\"_ _0\"></span>relativa all<span class=\"_ _0\"></span>a dinamica salariale futu<span class=\"_ _17\"></span>ra. Gli <span class=\"_ _0\"></span>utili <span class=\"_ _17\"></span>e le<span class=\"_ _17\"></span> perdite <span class=\"_ _17\"></span>attuariali, <span class=\"_ _17\"></span>definiti <span class=\"_ _0\"></span>quale <span class=\"_ _17\"></span>differenza <span class=\"_ _17\"></span>tra i<span class=\"_ _0\"></span>l <span class=\"_ _17\"></span>valore di <span class=\"_ _17\"></span>bilancio <span class=\"_ _17\"></span>della <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _17\"></span>ed il valore <span class=\"_ _6\"></span>attuale degli <span class=\"_ _6\"></span>impegni del Gruppo <span class=\"_ _6\"></span>a f<span class=\"_ _6\"></span>ine periodo, dovuta al m<span class=\"_ _6\"></span>odificarsi dei <span class=\"_ _6\"></span>parametr<span class=\"_ _0\"></span>i attuariali <span class=\"_ _16\"></span>utilizzati <span class=\"_ _16\"></span>in <span class=\"_ _17\"></span>precedenza, <span class=\"_ _16\"></span>sono <span class=\"_ _16\"></span>imputati <span class=\"_ _17\"></span>direttamente<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>nelle <span class=\"_ _17\"></span>altre <span class=\"_ _16\"></span>componenti <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>Conto Economico compl<span class=\"_ _0\"></span>essivo. La componente fina<span class=\"_ _0\"></span>nziaria \u00e8 invece iscrit<span class=\"_ _17\"></span>ta nel Conto Economico nell<span class=\"_ _17\"></span>a voce proventi ed oneri finanziari.<span class=\"_ _82\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "Benefici per i dipende<span class=\"_ _17\"></span>nti La <span class=\"_ _6\"></span>passivit\u00e0 relativa <span class=\"_ _6\"></span>ai <span class=\"_ _6\"></span>benefici riconosciuti <span class=\"_ _6\"></span>ai dipendenti <span class=\"_ _6\"></span>ed <span class=\"_ _6\"></span>erogati <span class=\"_ _6\"></span>in coincidenza <span class=\"_ _6\"></span>o successivamente <span class=\"_ _15\"></span>alla <span class=\"_ _15\"></span>cessazione <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>rapporto <span class=\"_ _3\"></span>di <span class=\"_ _15\"></span>lavoro <span class=\"_ _15\"></span>e <span class=\"_ _3\"></span>relativa <span class=\"_ _3\"></span>a <span class=\"_ _15\"></span>programmi <span class=\"_ _15\"></span>a <span class=\"_ _3\"></span>benefici definiti <span class=\"_ _6\"></span>(TFR), <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>netto <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>eventuali <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>al <span class=\"_ _14\"></span>servizio <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>piano, <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _14\"></span>determinata <span class=\"_ _6\"></span>sulla <span class=\"_ _6\"></span>base di ipotesi attuarial<span class=\"_ _0\"></span>i stimando l\u2019ammon<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>are dei ben<span class=\"_ _17\"></span>efici futuri che i dipendenti hanno <span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>aturato<span class=\"_ _17\"></span> alla <span class=\"_ _16\"></span>data <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>riferimento. <span class=\"_ _6d\"></span>La <span class=\"_ _17\"></span>passivit\u00e0 <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _16\"></span>rilevata <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>competenza <span class=\"_ _16\"></span>lungo <span class=\"_ _16\"></span>il <span class=\"_ _17\"></span>periodo <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>maturazione del diritto.  Relativamente<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>al T<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>attamento <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>Fine <span class=\"_ _17\"></span>Rapporto, <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>seguito <span class=\"_ _17\"></span>alle <span class=\"_ _17\"></span>modifiche <span class=\"_ _17\"></span>apportate <span class=\"_ _17\"></span>alla disciplina<span class=\"_ _0\"></span> dalla <span class=\"_ _17\"></span>Legge 27 dicemb<span class=\"_ _17\"></span>re 2006, n<span class=\"_ _17\"></span>. 296 e<span class=\"_ _17\"></span> successivi Dec<span class=\"_ _17\"></span>reti e <span class=\"_ _0\"></span>Regol<span class=\"_ _0\"></span>amenti at<span class=\"_ _0\"></span>tuativi (\u2018Riforma Previdenzi<span class=\"_ _17\"></span>ale\u2019) emanati nei primi <span class=\"_ _0\"></span>mesi del 2007, si<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>segnala che<span class=\"_ _0\"></span>:<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _54\"> </span><span class=\"fc0\">il TFR maturato al 31 dicembre 2006 con<span class=\"_ _17\"></span>tinua ad essere considerato un pian<span class=\"_ _0\"></span>o a </span></span>benefici definiti;<span class=\"_ _0\"></span>  \u2022<span class=\"ff1\"> <span class=\"_ _54\"> </span><span class=\"fc0\">il <span class=\"_ _12\"></span>TFR <span class=\"_ _3\"></span>maturato <span class=\"_ _3\"></span>a <span class=\"_ _12\"></span>partire <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>1\u00b0 <span class=\"_ _12\"></span>gennaio<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>2007, <span class=\"_ _3\"></span>per <span class=\"_ _12\"></span>le <span class=\"_ _3\"></span>aziende <span class=\"_ _3\"></span>italiane <span class=\"_ _3\"></span>con <span class=\"_ _12\"></span>un </span></span>numero <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>dipendenti <span class=\"_ _6d\"></span>superiore <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>50 <span class=\"_ _16\"></span>unit\u00e0, <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _16\"></span>considerato<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>un <span class=\"_ _16\"></span>piano <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>contribuzione definita. La determinazione del<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>valore attuale degli impeg<span class=\"_ _0\"></span>ni del Gruppo \u00e8 effettuata da attua<span class=\"_ _0\"></span>ri esterni <span class=\"_ _14\"></span>con <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>\u201cmetodo <span class=\"_ _14\"></span>della <span class=\"_ _14\"></span>proiezione <span class=\"_ _14\"></span>unitaria <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>cr<span class=\"_ _6\"></span>edito\u201d<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>(<span class=\"_ _6\"></span><span class=\"ff6\">Projected <span class=\"_ _14\"></span>Unit <span class=\"_ _14\"></span>Credit <span class=\"_ _14\"></span>Method<span class=\"ff1 ls7\">). </span></span>Con <span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>ale <span class=\"_ _6\"></span>m<span class=\"_ _6\"></span>etodo,<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>passivit\u00e0 <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _14\"></span>proiettata <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>futuro <span class=\"_ _6\"></span>per <span class=\"_ _14\"></span>determinare <span class=\"_ _14\"></span>il <span class=\"_ _14\"></span>probabil<span class=\"_ _17\"></span>e <span class=\"_ _15\"></span>ammontar<span class=\"_ _0\"></span>e da <span class=\"_ _16\"></span>pagare <span class=\"_ _16\"></span>al <span class=\"_ _6d\"></span>m<span class=\"_ _6\"></span>omento<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>della <span class=\"_ _6d\"></span>r<span class=\"_ _6\"></span>isoluzion<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>rapporto <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>lavoro <span class=\"_ _16\"></span>ed <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _16\"></span>poi <span class=\"_ _16\"></span>attualizzata, <span class=\"_ _16\"></span>scontando i <span class=\"_ _19\"> </span>futuri <span class=\"_ _19\"> </span>flussi <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>cassa <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>un <span class=\"_ _19\"> </span>t<span class=\"_ _6\"></span>asso <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>interesse <span class=\"_ _19\"></span>pari <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>quello <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>obbligazioni <span class=\"_ _19\"> </span>(<span class=\"_ _6\"></span><span class=\"ff6\">high <span class=\"_ _19\"> </span>quality </span>corporate<span class=\"ff1\">) <span class=\"_ _14\"></span>emesse <span class=\"_ _6\"></span>nella <span class=\"_ _14\"></span>valuta <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>cui <span class=\"_ _14\"></span>la <span class=\"_ _15\"></span>passi<span class=\"_ _17\"></span>vit\u00e0 <span class=\"_ _15\"></span>sa<span class=\"_ _0\"></span>r\u00e0 <span class=\"_ _14\"></span>liquidata, <span class=\"_ _14\"></span>per <span class=\"_ _14\"></span>tener <span class=\"_ _14\"></span>conto <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>tempo </span>che <span class=\"_ _14\"></span>trascorrer\u00e0 <span class=\"_ _14\"></span>prima <span class=\"_ _14\"></span>dell\u2019effettivo <span class=\"_ _14\"></span>pagamento.<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>Il <span class=\"_ _14\"></span>calcolo <span class=\"_ _14\"></span>t<span class=\"_ _6\"></span>iene <span class=\"_ _14\"></span>conto <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>TFR <span class=\"_ _14\"></span>maturato <span class=\"_ _14\"></span>per prestazioni <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>lavoro <span class=\"_ _5\"> </span>gi\u00e0 <span class=\"_ _5\"> </span>effettuate <span class=\"_ _5\"> </span>ed <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _5\"> </span>basato <span class=\"_ _5\"> </span>su <span class=\"_ _5\"> </span>ipotesi <span class=\"_ _5\"> </span>attuariali <span class=\"_ _5\"> </span>che <span class=\"_ _5\"> </span>r<span class=\"_ _6\"></span>iguardano<span class=\"_ _17\"></span> principalmente<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _15\"></span>tasso <span class=\"_ _15\"></span>d<span class=\"_ _17\"></span>i <span class=\"_ _15\"></span>interesse, <span class=\"_ _15\"></span>che <span class=\"_ _15\"></span>riflette<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>i<span class=\"_ _6\"></span>l <span class=\"_ _15\"></span>rendimento<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>mercato<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _14\"></span>t<span class=\"_ _6\"></span>itoli <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>aziende<span class=\"_ _0\"></span> primarie <span class=\"_ _4\"> </span>con <span class=\"_ _1c\"> </span>scadenza <span class=\"_ _4\"> </span>coerente <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>quella <span class=\"_ _1c\"> </span>attesa <span class=\"_ _4\"> </span>dell\u2019obbligazi<span class=\"_ _0\"></span>one <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>il <span class=\"_ _5\"> </span><span class=\"ff6\">turnover<span class=\"ff1\"> <span class=\"_ _4\"> </span>dei<span class=\"_ _17\"></span> </span></span>dipendenti. Per <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>quote <span class=\"_ _3\"></span>di <span class=\"_ _12\"></span>TFR <span class=\"_ _12\"></span>destinate <span class=\"_ _12\"></span>alla <span class=\"_ _3\"></span>previdenza <span class=\"_ _12\"></span>integra<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>iva <span class=\"_ _12\"></span>ovvero <span class=\"_ _3\"></span>al <span class=\"_ _12\"></span>fondo <span class=\"_ _3\"></span>I<span class=\"_ _6\"></span>NPS <span class=\"_ _3\"></span>a partire <span class=\"_ _6\"></span>dalla data <span class=\"_ _6\"></span>di opzione esercitata <span class=\"_ _6\"></span>dal dipendente, <span class=\"_ _6\"></span>il Gruppo <span class=\"_ _6\"></span>non \u00e8 <span class=\"_ _6\"></span>debitore delle <span class=\"_ _6\"></span>quote di <span class=\"_ _17\"></span>TFR <span class=\"_ _17\"></span>maturate <span class=\"_ _16\"></span>dopo <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>31 <span class=\"_ _17\"></span>dicembre <span class=\"_ _16\"></span>2006 <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>pertanto <span class=\"_ _17\"></span>nel <span class=\"_ _17\"></span>calcolo <span class=\"_ _16\"></span>attuariale <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>TFR <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _0\"></span>esclusa<span class=\"_ _17\"></span> la componente <span class=\"_ _0\"></span>relativa all<span class=\"_ _0\"></span>a dinamica salariale futu<span class=\"_ _17\"></span>ra. Gli <span class=\"_ _0\"></span>utili <span class=\"_ _17\"></span>e le<span class=\"_ _17\"></span> perdite <span class=\"_ _17\"></span>attuariali, <span class=\"_ _17\"></span>definiti <span class=\"_ _0\"></span>quale <span class=\"_ _17\"></span>differenza <span class=\"_ _17\"></span>tra i<span class=\"_ _0\"></span>l <span class=\"_ _17\"></span>valore di <span class=\"_ _17\"></span>bilancio <span class=\"_ _17\"></span>della <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _17\"></span>ed il valore <span class=\"_ _6\"></span>attuale degli <span class=\"_ _6\"></span>impegni del Gruppo <span class=\"_ _6\"></span>a f<span class=\"_ _6\"></span>ine periodo, dovuta al m<span class=\"_ _6\"></span>odificarsi dei <span class=\"_ _6\"></span>parametr<span class=\"_ _0\"></span>i attuariali <span class=\"_ _16\"></span>utilizzati <span class=\"_ _16\"></span>in <span class=\"_ _17\"></span>precedenza, <span class=\"_ _16\"></span>sono <span class=\"_ _16\"></span>imputati <span class=\"_ _17\"></span>direttamente<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>nelle <span class=\"_ _17\"></span>altre <span class=\"_ _16\"></span>componenti <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>Conto Economico compl<span class=\"_ _0\"></span>essivo. La componente fina<span class=\"_ _0\"></span>nziaria \u00e8 invece iscrit<span class=\"_ _17\"></span>ta nel Conto Economico nell<span class=\"_ _17\"></span>a voce proventi ed oneri finanziari.<span class=\"_ _82\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "Fondi  I Fondi <span class=\"_ _17\"></span>riguardano costi<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>oneri di<span class=\"_ _17\"></span> natura determi<span class=\"_ _17\"></span>nata e di <span class=\"_ _0\"></span>esistenza <span class=\"_ _17\"></span>certa o probabi<span class=\"_ _17\"></span>le che <span class=\"_ _19\"> </span>alla <span class=\"_ _1f\"> </span>data <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>chiusura <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>periodo <span class=\"_ _1f\"> </span>sono <span class=\"_ _1f\"> </span>indeterminati <span class=\"_ _19\"> </span>nell\u2019ammontar<span class=\"_ _0\"></span>e <span class=\"_ _1f\"> </span>o <span class=\"_ _19\"> </span>nella <span class=\"_ _1f\"> </span>data <span class=\"_ _1f\"> </span>di sopravvenienza.<span class=\"ffb fc1\"> </span>Gli <span class=\"_ _14\"></span>accantonamen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>ai <span class=\"_ _14\"></span>f<span class=\"_ _6\"></span>ondi<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>sono <span class=\"_ _14\"></span>rilevati <span class=\"_ _14\"></span>quando,<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>alla <span class=\"_ _6\"></span>data <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>riferimento, <span class=\"_ _6\"></span>esiste <span class=\"_ _14\"></span>una obbligazion<span class=\"_ _0\"></span>e legale o <span class=\"_ _6\"></span>impli<span class=\"_ _17\"></span>cita, <span class=\"_ _6\"></span>che deriva da un evento passato, e sia probabil<span class=\"_ _17\"></span>e <span class=\"_ _6\"></span>un esborso di <span class=\"_ _6\"></span>risorse <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>soddisfare l'obbligazione <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>l\u2019ammontare <span class=\"_ _6\"></span>di t<span class=\"_ _6\"></span>ale <span class=\"_ _6\"></span>esborso sia <span class=\"_ _14\"></span>stimabil<span class=\"_ _0\"></span>e. <span class=\"_ _6\"></span>Quando l\u2019effetto <span class=\"_ _6\"></span>f<span class=\"_ _6\"></span>inanziario <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span>tempo <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _6\"></span>significativo <span class=\"_ _14\"></span>e <span class=\"_ _14\"></span>le <span class=\"_ _14\"></span>date <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>pagamento<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>delle <span class=\"_ _14\"></span>obbligazioni<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>sono attendibilme<span class=\"ff7\">nte <span class=\"_ _a\"> </span>stimabili, <span class=\"_ _22\"> </span>l\u2019accantonamento <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _22\"> </span>oggetto <span class=\"_ _22\"> </span>di <span class=\"_ _22\"> </span>attualizzazio<span class=\"_ _17\"></span>ne; <span class=\"_ _22\"> </span>l'incremento </span>dell'accantonamen<span class=\"_ _0\"></span>to dov<span class=\"_ _17\"></span>uto al trascor<span class=\"_ _0\"></span>rere del <span class=\"_ _17\"></span>tempo \u00e8 ri<span class=\"_ _0\"></span>levato co<span class=\"_ _0\"></span>me onere<span class=\"_ _17\"></span> finanziario. Se <span class=\"_ _0\"></span>la passivit\u00e0 <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _14\"></span>relativa <span class=\"_ _15\"></span>ad <span class=\"_ _14\"></span>attivit\u00e0 <span class=\"_ _14\"></span>materiali, <span class=\"_ _14\"></span>il <span class=\"_ _14\"></span>fondo <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _15\"></span>rilevato <span class=\"_ _6\"></span>in <span class=\"_ _15\"></span>controparti<span class=\"_ _0\"></span>ta <span class=\"_ _14\"></span>all\u2019att<span class=\"_ _6\"></span><span class=\"ff1\">ivit\u00e0 <span class=\"_ _14\"></span>a <span class=\"_ _15\"></span>cui <span class=\"_ _14\"></span>si </span>riferisce; <span class=\"_ _21\"> </span>la  ri<span class=\"_ _0\"></span>levazione<span class=\"_ _17\"></span>  del<span class=\"_ _0\"></span>l\u2019onere <span class=\"_ _21\"> </span>a  Con<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o <span class=\"_ _8\"> </span>eco<span class=\"_ _17\"></span>nomico  av<span class=\"_ _17\"></span>viene  a<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>traverso <span class=\"_ _21\"> </span>il  p<span class=\"_ _17\"></span>rocesso <span class=\"_ _8\"> </span>di ammortamen<span class=\"_ _0\"></span>to dell\u2019immob<span class=\"_ _0\"></span>ilizzazione material<span class=\"_ _0\"></span>e alla qual<span class=\"_ _0\"></span>e l\u2019onere stesso si<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>riferisce.<span class=\"ff1\"> </span>In <span class=\"_ _16\"></span>presenza <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>un\u2019obbligazione <span class=\"_ _6d\"></span>per <span class=\"_ _17\"></span>smantellamen<span class=\"_ _17\"></span>to <span class=\"_ _17\"></span>e <span class=\"_ _16\"></span>ripristino <span class=\"_ _16\"></span>siti <span class=\"_ _16\"></span>(es. <span class=\"_ _16\"></span>terreni <span class=\"_ _6d\"></span>di <span class=\"_ _16\"></span>cava), \u00e8 <span class=\"_ _12\"> </span>costituito <span class=\"_ _12\"></span>uno <span class=\"_ _3\"></span>specifico <span class=\"_ _12\"> </span>fondo <span class=\"_ _12\"> </span>i <span class=\"_ _12\"> </span>cui <span class=\"_ _12\"> </span>accantona<span class=\"_ _17\"></span>menti <span class=\"_ _12\"> </span>sono <span class=\"_ _12\"> </span>determinati <span class=\"_ _12\"></span>in <span class=\"_ _3\"></span>base <span class=\"_ _12\"> </span>all\u2019utilizzo dell\u2019attivit\u00e0 ma<span class=\"_ _0\"></span>teriale cui si riferisce<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "Fondi  I Fondi <span class=\"_ _17\"></span>riguardano costi<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>oneri di<span class=\"_ _17\"></span> natura determi<span class=\"_ _17\"></span>nata e di <span class=\"_ _0\"></span>esistenza <span class=\"_ _17\"></span>certa o probabi<span class=\"_ _17\"></span>le che <span class=\"_ _19\"> </span>alla <span class=\"_ _1f\"> </span>data <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>chiusura <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>periodo <span class=\"_ _1f\"> </span>sono <span class=\"_ _1f\"> </span>indeterminati <span class=\"_ _19\"> </span>nell\u2019ammontar<span class=\"_ _0\"></span>e <span class=\"_ _1f\"> </span>o <span class=\"_ _19\"> </span>nella <span class=\"_ _1f\"> </span>data <span class=\"_ _1f\"> </span>di sopravvenienza.<span class=\"ffb fc1\"> </span>Gli <span class=\"_ _14\"></span>accantonamen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>ai <span class=\"_ _14\"></span>f<span class=\"_ _6\"></span>ondi<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>sono <span class=\"_ _14\"></span>rilevati <span class=\"_ _14\"></span>quando,<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>alla <span class=\"_ _6\"></span>data <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>riferimento, <span class=\"_ _6\"></span>esiste <span class=\"_ _14\"></span>una obbligazion<span class=\"_ _0\"></span>e legale o <span class=\"_ _6\"></span>impli<span class=\"_ _17\"></span>cita, <span class=\"_ _6\"></span>che deriva da un evento passato, e sia probabil<span class=\"_ _17\"></span>e <span class=\"_ _6\"></span>un esborso di <span class=\"_ _6\"></span>risorse <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>soddisfare l'obbligazione <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>l\u2019ammontare <span class=\"_ _6\"></span>di t<span class=\"_ _6\"></span>ale <span class=\"_ _6\"></span>esborso sia <span class=\"_ _14\"></span>stimabil<span class=\"_ _0\"></span>e. <span class=\"_ _6\"></span>Quando l\u2019effetto <span class=\"_ _6\"></span>f<span class=\"_ _6\"></span>inanziario <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span>tempo <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _6\"></span>significativo <span class=\"_ _14\"></span>e <span class=\"_ _14\"></span>le <span class=\"_ _14\"></span>date <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>pagamento<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>delle <span class=\"_ _14\"></span>obbligazioni<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>sono attendibilme<span class=\"ff7\">nte <span class=\"_ _a\"> </span>stimabili, <span class=\"_ _22\"> </span>l\u2019accantonamento <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _22\"> </span>oggetto <span class=\"_ _22\"> </span>di <span class=\"_ _22\"> </span>attualizzazio<span class=\"_ _17\"></span>ne; <span class=\"_ _22\"> </span>l'incremento </span>dell'accantonamen<span class=\"_ _0\"></span>to dov<span class=\"_ _17\"></span>uto al trascor<span class=\"_ _0\"></span>rere del <span class=\"_ _17\"></span>tempo \u00e8 ri<span class=\"_ _0\"></span>levato co<span class=\"_ _0\"></span>me onere<span class=\"_ _17\"></span> finanziario. Se <span class=\"_ _0\"></span>la passivit\u00e0 <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _14\"></span>relativa <span class=\"_ _15\"></span>ad <span class=\"_ _14\"></span>attivit\u00e0 <span class=\"_ _14\"></span>materiali, <span class=\"_ _14\"></span>il <span class=\"_ _14\"></span>fondo <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _15\"></span>rilevato <span class=\"_ _6\"></span>in <span class=\"_ _15\"></span>controparti<span class=\"_ _0\"></span>ta <span class=\"_ _14\"></span>all\u2019att<span class=\"_ _6\"></span><span class=\"ff1\">ivit\u00e0 <span class=\"_ _14\"></span>a <span class=\"_ _15\"></span>cui <span class=\"_ _14\"></span>si </span>riferisce; <span class=\"_ _21\"> </span>la  ri<span class=\"_ _0\"></span>levazione<span class=\"_ _17\"></span>  del<span class=\"_ _0\"></span>l\u2019onere <span class=\"_ _21\"> </span>a  Con<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o <span class=\"_ _8\"> </span>eco<span class=\"_ _17\"></span>nomico  av<span class=\"_ _17\"></span>viene  a<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>traverso <span class=\"_ _21\"> </span>il  p<span class=\"_ _17\"></span>rocesso <span class=\"_ _8\"> </span>di ammortamen<span class=\"_ _0\"></span>to dell\u2019immob<span class=\"_ _0\"></span>ilizzazione material<span class=\"_ _0\"></span>e alla qual<span class=\"_ _0\"></span>e l\u2019onere stesso si<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>riferisce.<span class=\"ff1\"> </span>In <span class=\"_ _16\"></span>presenza <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>un\u2019obbligazione <span class=\"_ _6d\"></span>per <span class=\"_ _17\"></span>smantellamen<span class=\"_ _17\"></span>to <span class=\"_ _17\"></span>e <span class=\"_ _16\"></span>ripristino <span class=\"_ _16\"></span>siti <span class=\"_ _16\"></span>(es. <span class=\"_ _16\"></span>terreni <span class=\"_ _6d\"></span>di <span class=\"_ _16\"></span>cava), \u00e8 <span class=\"_ _12\"> </span>costituito <span class=\"_ _12\"></span>uno <span class=\"_ _3\"></span>specifico <span class=\"_ _12\"> </span>fondo <span class=\"_ _12\"> </span>i <span class=\"_ _12\"> </span>cui <span class=\"_ _12\"> </span>accantona<span class=\"_ _17\"></span>menti <span class=\"_ _12\"> </span>sono <span class=\"_ _12\"> </span>determinati <span class=\"_ _12\"></span>in <span class=\"_ _3\"></span>base <span class=\"_ _12\"> </span>all\u2019utilizzo dell\u2019attivit\u00e0 ma<span class=\"_ _0\"></span>teriale cui si riferisce<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "Contributi I contributi sono rileva<span class=\"_ _0\"></span>ti al <span class=\"ff6\">fair value</span> quando vi \u00e8 la ragionevole certezza<span class=\"_ _0\"></span> che saranno ricevuti e che saranno<span class=\"_ _17\"></span> soddisfatte le condizioni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>previste pe<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span> l\u2019ottenimento<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>degl<span class=\"_ _0\"></span>i stessi.<span class=\"ff1\"> </span>I <span class=\"_ _14\"></span>contributi <span class=\"_ _6\"></span>ricevuti <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>fronte <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>specifici <span class=\"_ _6\"></span>beni <span class=\"_ _14\"></span>il <span class=\"_ _6\"></span>cui <span class=\"_ _14\"></span>valore <span class=\"_ _14\"></span>viene <span class=\"_ _6\"></span>iscritto <span class=\"_ _6\"></span>tra <span class=\"_ _14\"></span>le <span class=\"_ _6\"></span>imm<span class=\"_ _6\"></span>obilizzazi<span class=\"_ _17\"></span>oni sono <span class=\"_ _19\"> </span>rilevati <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>a <span class=\"_ _1f\"> </span>diretta<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>riduzione <span class=\"_ _19\"> </span>delle <span class=\"_ _19\"> </span>immobilizzazion<span class=\"_ _0\"></span>i <span class=\"_ _19\"> </span>stesse <span class=\"_ _1f\"> </span>o <span class=\"_ _19\"> </span>tra <span class=\"_ _19\"> </span>le <span class=\"_ _19\"> </span>altre <span class=\"_ _19\"> </span>passivit\u00e0 <span class=\"_ _19\"> </span>e accreditati <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>Conto <span class=\"_ _1f\"> </span>economico <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>relazione <span class=\"_ _1f\"> </span>al <span class=\"_ _19\"> </span>periodo <span class=\"_ _21\"> </span>di <span class=\"_ _1f\"> </span>ammortamento <span class=\"_ _1f\"> </span>dei <span class=\"_ _1f\"> </span>beni <span class=\"_ _1f\"> </span>cui <span class=\"_ _1f\"> </span>si<span class=\"_ _6\"></span> riferiscono. I <span class=\"_ _21\"> </span>contributi<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>in <span class=\"_ _21\"> </span>conto <span class=\"_ _1f\"> </span>esercizio <span class=\"_ _1f\"> </span>sono <span class=\"_ _1f\"> </span>rilevati <span class=\"_ _21\"> </span>integralmente<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>a <span class=\"_ _21\"> </span>Conto <span class=\"_ _1f\"> </span>economico <span class=\"_ _1f\"> </span>nel momento in cui sono<span class=\"_ _17\"></span> soddisfatte le condizioni<span class=\"_ _0\"></span> di iscrivibi<span class=\"_ _17\"></span>lit\u00e0.<span class=\"_ _6\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "Ricavi da contrat<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i con i c<span class=\"_ _0\"></span>lienti  La <span class=\"_ _19\"> </span>Societ\u00e0 <span class=\"_ _12\"></span>rileva <span class=\"_ _19\"> </span>i <span class=\"_ _19\"> </span>ricavi<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>in <span class=\"_ _19\"> </span>modo <span class=\"_ _19\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>trasferimento<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>al <span class=\"_ _19\"> </span>cliente <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>beni<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>e/o <span class=\"_ _19\"> </span>servizi <span class=\"_ _12\"></span>risulti<span class=\"_ _6\"></span> espresso <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>un <span class=\"_ _15\"></span>importo <span class=\"_ _14\"></span>che <span class=\"_ _15\"></span>rifletta <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>corrispettivo <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>cui <span class=\"_ _15\"></span>la <span class=\"_ _14\"></span>Societ\u00e0 <span class=\"_ _15\"></span>ritiene <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>avere <span class=\"_ _15\"></span>diritto quale compenso per<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>il tr<span class=\"_ _0\"></span>asferimento dei<span class=\"_ _0\"></span> beni e/o servizi<span class=\"_ _0\"></span> stessi. La <span class=\"_ _17\"></span>rilevazione <span class=\"_ _17\"></span>dei ricavi<span class=\"_ _17\"></span> avvi<span class=\"_ _17\"></span>ene attrave<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>so <span class=\"_ _17\"></span>i<span class=\"ff7\">l \u201c<span class=\"ff6\">five <span class=\"_ _16\"></span>step <span class=\"_ _17\"></span>model framewo<span class=\"_ _17\"></span>rk<span class=\"ff7 ls7\">\u201d </span><span class=\"ff1\">il <span class=\"_ _17\"></span>quale <span class=\"_ _17\"></span>prevede: </span></span></span>1)<span class=\"ls0\"> <span class=\"_ _51\"> </span><span class=\"ff7 ls9\">l\u2019</span>identificazione del contratto; </span>2)<span class=\"ls0\"> <span class=\"_ _51\"> </span><span class=\"ff7 ls9\">l\u2019</span>identificazione dei beni e servizi ogge<span class=\"_ _0\"></span>tto del cont<span class=\"_ _0\"></span>ratto; </span>3)<span class=\"ls0\"> <span class=\"_ _51\"> </span>la definizione del prezzo del<span class=\"_ _17\"></span>la t<span class=\"_ _6\"></span>ransazione; </span>4)<span class=\"ls0\"> <span class=\"_ _51\"> </span><span class=\"ff7 ls9\">l\u2019</span>allocazione delle obbligazioni contra<span class=\"_ _0\"></span>ttuali della compone<span class=\"_ _17\"></span>nte variabile del prezzo; </span>5)<span class=\"ls0\"> <span class=\"_ _51\"> </span><span class=\"ls9\">il <span class=\"_ _6\"></span></span>trasferimento del<span class=\"_ _0\"></span> controllo. </span>I <span class=\"_ _16\"></span>ricavi <span class=\"_ _17\"></span>sono <span class=\"_ _16\"></span>valutati <span class=\"_ _16\"></span>tenendo <span class=\"_ _17\"></span>conto <span class=\"_ _16\"></span>dei <span class=\"_ _16\"></span>termini <span class=\"_ _16\"></span>contrattuali <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>delle <span class=\"_ _16\"></span>pratiche <span class=\"_ _16\"></span>commerciali abitualmente <span class=\"_ _19\"> </span>applicate <span class=\"_ _19\"> </span>nei <span class=\"_ _19\"> </span>rapporti <span class=\"_ _19\"> </span>con <span class=\"_ _1f\"> </span>i <span class=\"_ _19\"> </span>clienti. <span class=\"_ _19\"> </span>Il <span class=\"_ _1f\"> </span>prezzo <span class=\"_ _19\"> </span>dell\u2019operazione <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _1f\"> </span>l\u2019importo<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>del corrispettivo<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>(che <span class=\"_ _17\"></span>pu\u00f2 <span class=\"_ _17\"></span>includ<span class=\"_ _0\"></span>ere <span class=\"_ _17\"></span>importi <span class=\"_ _16\"></span>f<span class=\"_ _6\"></span>issi<span class=\"_ _0\"></span>, <span class=\"_ _17\"></span>variabil<span class=\"_ _0\"></span>i <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>entrambi) <span class=\"_ _16\"></span>a <span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>ui <span class=\"_ _17\"></span>si <span class=\"_ _16\"></span>r<span class=\"_ _6\"></span>itien<span class=\"_ _0\"></span>e <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>avere <span class=\"_ _16\"></span>diritto in <span class=\"_ _15\"></span>cambio <span class=\"_ _15\"></span>del <span class=\"_ _14\"></span>trasferimento <span class=\"_ _15\"></span>del <span class=\"_ _14\"></span>controllo <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>beni/servizi<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>promessi. <span class=\"_ _14\"></span>Per <span class=\"_ _15\"></span>controllo <span class=\"_ _15\"></span>si <span class=\"_ _15\"></span>intende<span class=\"_ _17\"></span> genericamente <span class=\"_ _4\"> </span>la <span class=\"_ _5\"> </span>capacit\u00e0 <span class=\"_ _4\"> </span>di <span class=\"_ _5\"> </span>decidere <span class=\"_ _4\"> </span>dell\u2019uso <span class=\"_ _5\"> </span>dell\u2019attivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _5\"> </span>(bene/ser<span class=\"_ _17\"></span>vizio) <span class=\"_ _5\"> </span>e <span class=\"_ _5\"> </span>di <span class=\"_ _4\"> </span>t<span class=\"_ _6\"></span>rarne sostanzialmente <span class=\"_ _17\"></span>tutti i be<span class=\"_ _17\"></span>nefici rimanenti. <span class=\"_ _17\"></span>Il corrispettivo<span class=\"_ _17\"></span> totale dei<span class=\"_ _17\"></span> contratti per l<span class=\"_ _17\"></span>a prestazione<span class=\"_ _17\"></span> di <span class=\"_ _16\"></span>servizi <span class=\"_ _17\"></span>viene <span class=\"_ _16\"></span>ripartito <span class=\"_ _16\"></span>tra <span class=\"_ _17\"></span>tutti <span class=\"_ _16\"></span>i <span class=\"_ _17\"></span>servizi <span class=\"_ _16\"></span>sulla <span class=\"_ _16\"></span>base <span class=\"_ _16\"></span>dei <span class=\"_ _17\"></span>prezzi <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>vendita <span class=\"_ _16\"></span>dei <span class=\"_ _17\"></span>relativi <span class=\"_ _16\"></span>servizi <span class=\"_ _16\"></span>come se fossero stati vendu<span class=\"_ _17\"></span>ti singolarmente. N<span class=\"ff7\">ell\u2019ambi<span class=\"_ _0\"></span>to <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>ciascun <span class=\"_ _3\"></span>contratto, <span class=\"_ _12\"> </span>l\u2019elemen<span class=\"_ _17\"></span>to <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>riferimento <span class=\"_ _12\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _12\"> </span>riconosci<span class=\"_ _0\"></span>mento <span class=\"_ _12\"></span>dei </span>ricavi <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>singolo <span class=\"_ _6\"></span>obbligo <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>prestazione <span class=\"_ _6\"></span>(<span class=\"ff6\">performance obbligation</span>). <span class=\"_ _6\"></span>Per <span class=\"_ _6\"></span>ogni <span class=\"_ _6\"></span>obbligazion<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>di fare, <span class=\"_ _15\"></span>separatamente <span class=\"_ _15\"></span>individuata, <span class=\"_ _15\"></span>l\u2019entit\u00e0 <span class=\"_ _3\"></span>rileva <span class=\"_ _15\"></span>i <span class=\"_ _3\"></span>ricavi <span class=\"_ _15\"></span>quando <span class=\"_ _3\"></span>(o <span class=\"_ _15\"></span>m<span class=\"_ _6\"></span>an <span class=\"_ _15\"></span>mano <span class=\"_ _15\"></span>che) <span class=\"_ _3\"></span>adempie l\u2019obbli<span class=\"_ _0\"></span>gazione <span class=\"_ _1c\"> </span>stessa, <span class=\"_ _4\"> </span>trasferendo <span class=\"_ _1c\"> </span>al <span class=\"_ _4\"> </span>cliente <span class=\"_ _1c\"> </span>il  bene/servizio <span class=\"_ _4\"> </span>(ossia <span class=\"_ _1c\"> </span>l\u2019attivit\u00e0) <span class=\"_ _1c\"> </span>promesso. L\u2019attivit\u00e0 \u00e8 trasfe<span class=\"_ _0\"></span>rita quand<span class=\"_ _0\"></span>o (o man mano<span class=\"_ _0\"></span> che<span class=\"ff1\">) il cliente ne acquisi<span class=\"_ _0\"></span>sce il c<span class=\"_ _0\"></span>ontrollo.  </span>Per <span class=\"_ _6\"></span>le obbligazioni di fare <span class=\"_ _6\"></span>adempiute nel <span class=\"_ _6\"></span>corso del tempo <span class=\"_ _6\"></span>i ricavi <span class=\"_ _6\"></span>vengono<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>rilevati nel corso <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>tempo<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>(<span class=\"_ _6\"></span>over<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>the <span class=\"_ _15\"></span>time), <span class=\"_ _15\"></span>valu<span class=\"_ _0\"></span>tando <span class=\"_ _15\"></span>alla <span class=\"_ _14\"></span>fine <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>ogni <span class=\"_ _14\"></span>esercizio <span class=\"_ _15\"></span>i <span class=\"_ _15\"></span>progressi <span class=\"_ _14\"></span>fatti <span class=\"_ _15\"></span>verso l\u2019adempimento completo <span class=\"_ _6\"></span>dell\u2019obbligazi<span class=\"_ _17\"></span>one. <span class=\"_ _14\"></span>Per <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>valutazione <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>progressi possono <span class=\"_ _14\"></span>essere utilizzati modelli basati su dati <span class=\"_ _6\"></span>di input o su <span class=\"_ _6\"></span>dati di output. Il Gruppo utilizza il Metodo basato sugli input (cost-<span class=\"lsd\">to<span class=\"_ _17\"></span><span class=\"ls0\">-<span class=\"_ _6\"></span>cost method). Secondo<span class=\"_ _17\"></span> tale ultima metodologia, i ricavi sono rileva<span class=\"_ _0\"></span>ti sulla </span></span>base degli<span class=\"_ _0\"></span> input impi<span class=\"_ _0\"></span>egati pe<span class=\"_ _0\"></span>r adempiere <span class=\"_ _17\"></span>l\u2019obbligazione <span class=\"_ _0\"></span>fino alla <span class=\"_ _17\"></span>data, rispetto agli<span class=\"_ _0\"></span> input <span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>otali ipotizzati <span class=\"_ _2\"> </span>per <span class=\"_ _2\"> </span>adempiere <span class=\"_ _2\"> </span>l\u2019intera <span class=\"_ _2\"> </span>obbligazione. <span class=\"_ _2\"> </span>Quando <span class=\"_ _2\"> </span>gli <span class=\"_ _2\"> </span>input<span class=\"_ _6\"></span><span class=\"ff1\"> <span class=\"_ _2\"> </span>risultano <span class=\"_ _7\"> </span>distr<span class=\"_ _6\"></span>ibuiti<span class=\"_ _17\"></span> </span>uniformemen<span class=\"_ _0\"></span>te <span class=\"_ _1f\"> </span>nel <span class=\"_ _1f\"> </span>tempo, <span class=\"_ _1f\"> </span>la <span class=\"_ _19\"> </span>Societ\u00e0 <span class=\"_ _1f\"> </span>rileva <span class=\"_ _19\"> </span>i <span class=\"_ _1f\"> </span>corrispondenti <span class=\"_ _1f\"> </span>ricavi <span class=\"_ _19\"> </span>in <span class=\"_ _1f\"> </span>maniera <span class=\"_ _1f\"> </span>lineare. <span class=\"_ _19\"> </span>In determinate <span class=\"_ _15\"></span>circostanze, <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>grado <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valutare <span class=\"_ _3\"></span>ragionevolmente <span class=\"_ _3\"></span>il <span class=\"_ _15\"></span>r<span class=\"_ _6\"></span>isultato<span class=\"_ _17\"></span> dell\u2019obbliga<span class=\"_ _0\"></span>zione di fare, i ricavi<span class=\"_ _0\"></span> vengono rilevati<span class=\"ff1\"> sol<span class=\"_ _0\"></span>o fino a concorrenza<span class=\"_ _17\"></span> dei costi sostenuti. </span>Per le tipolog<span class=\"_ _0\"></span>ie di prodotti e ser<span class=\"_ _0\"></span>vizi prestati si<span class=\"_ _0\"></span> rinvia alla No<span class=\"_ _0\"></span>ta n. 24. Corrispettivi variabi<span class=\"_ _17\"></span>li Se <span class=\"_ _14\"></span>il <span class=\"_ _14\"></span>corrispettivo <span class=\"_ _6\"></span>contrattuale <span class=\"_ _14\"></span>include <span class=\"_ _6\"></span>un <span class=\"_ _14\"></span>importo <span class=\"_ _14\"></span>variabile <span class=\"_ _14\"></span>(ad <span class=\"_ _14\"></span>esempio <span class=\"_ _6\"></span>a <span class=\"_ _14\"></span>seguito <span class=\"_ _15\"></span>di riduzioni, <span class=\"_ _19\"> </span>sconti, <span class=\"_ _1f\"> </span>rimbor<span class=\"_ _0\"></span>si, <span class=\"_ _1f\"> </span>crediti, <span class=\"_ _19\"> </span>concessioni <span class=\"_ _19\"> </span>sul <span class=\"_ _1f\"> </span>prezzo, <span class=\"_ _1f\"> </span>incentivi<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> <span class=\"_ _19\"> </span>premi <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>rendimento, penalit\u00e0 <span class=\"_ _15\"></span>oppure <span class=\"_ _12\"></span>perch\u00e9 <span class=\"_ _15\"></span>il <span class=\"_ _3\"></span>corr<span class=\"_ _6\"></span>ispettivo <span class=\"_ _15\"></span>stesso <span class=\"_ _3\"></span>dipende <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>verificarsi <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>me<span class=\"_ _6\"></span>no <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _12\"></span>evento futuro <span class=\"_ _6\"></span>incerto), <span class=\"_ _6\"></span>l\u2019importo<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>corrispettivo <span class=\"_ _6\"></span>cui <span class=\"_ _6\"></span>si ritiene <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>avere <span class=\"_ _6\"></span>diritto <span class=\"_ _6\"></span>deve essere <span class=\"_ _6\"></span>stimato. <span class=\"_ _6\"></span>Il Gruppo <span class=\"_ _1f\"> </span><span class=\"ff1\">stima <span class=\"_ _1f\"> </span>i <span class=\"_ _1f\"> </span>corrispettivi<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>variabili<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>maniera <span class=\"_ _1f\"> </span>coerente <span class=\"_ _1f\"> </span>per <span class=\"_ _1f\"> </span>fattispecie <span class=\"_ _19\"> </span>simili, <span class=\"_ _1f\"> </span>usando <span class=\"_ _1f\"> </span>il </span>metodo <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>valore <span class=\"_ _16\"></span>atteso <span class=\"_ _16\"></span>o <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>valore <span class=\"_ _17\"></span>dell\u2019i<span class=\"_ _0\"></span>mp<span class=\"ff1\">orto <span class=\"_ _16\"></span>maggiormente <span class=\"_ _16\"></span>probabile; <span class=\"_ _16\"></span>in <span class=\"_ _16\"></span>seguito, <span class=\"_ _16\"></span>include </span>l\u2019importo <span class=\"_ _6\"></span>stimato <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span>corrispettivo <span class=\"_ _6\"></span>variabile <span class=\"_ _14\"></span>nel <span class=\"_ _14\"></span>pre<span class=\"_ _17\"></span>zzo <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>transizi<span class=\"_ _0\"></span>one <span class=\"_ _14\"></span>solo <span class=\"_ _6\"></span>nella <span class=\"_ _6\"></span>misura <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>cui tale importo risul<span class=\"_ _0\"></span>ta altamente p<span class=\"_ _0\"></span>robabile. Presenza di una co<span class=\"_ _17\"></span>mponente finanziaria signi<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>icativa I <span class=\"_ _a\"> </span>ricavi <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>Gruppo <span class=\"_ _a\"> </span>vengono <span class=\"_ _a\"> </span>retti<span class=\"_ _0\"></span>ficati <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>presenza <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>componenti<span class=\"_ _17\"></span> <span class=\"_ _22\"> </span>finanziarie significative, sia <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>stessa risulta <span class=\"_ _6\"></span>finanziata <span class=\"_ _6\"></span>dal proprio <span class=\"_ _6\"></span>cliente <span class=\"_ _6\"></span>(incasso anticipato), sia <span class=\"_ _6\"></span>se lo <span class=\"_ _15\"></span>finanzia <span class=\"_ _15\"></span>(<span class=\"_ _6\"></span>incassi <span class=\"_ _15\"></span>differi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i). <span class=\"_ _15\"></span>La <span class=\"_ _3\"></span>presenza <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>una <span class=\"_ _15\"></span>componente <span class=\"_ _15\"></span>finanziaria <span class=\"_ _15\"></span>significativa <span class=\"_ _15\"></span>vi<span class=\"_ _6\"></span><span class=\"ls1\">ene </span>identificata alla <span class=\"_ _6\"></span>stipula <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>contratto, comparando <span class=\"_ _6\"></span>i r<span class=\"_ _6\"></span>icavi attesi <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>pagamenti<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>ricevere.<span class=\"_ _17\"></span> Essa <span class=\"_ _14\"></span>non <span class=\"_ _14\"></span>viene <span class=\"_ _14\"></span>rilevata <span class=\"_ _14\"></span>se <span class=\"_ _14\"></span>tra <span class=\"_ _14\"></span>il <span class=\"_ _14\"></span>m<span class=\"_ _6\"></span>omento<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>trasferimento <span class=\"_ _6\"></span>del <span class=\"_ _15\"></span>bene/ser<span class=\"_ _17\"></span>vizio <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>momento del pagamento inte<span class=\"_ _17\"></span>rcorre un periodo di tempo<span class=\"_ _17\"></span> inferiore ai 12 mes<span class=\"ls9\">i.</span> Costi per l\u2019ottenimen<span class=\"_ _17\"></span>to e l\u2019adempimento del<span class=\"_ _0\"></span> contratto<span class=\"ff6\"> </span>Il <span class=\"_ _16\"></span>Gruppo <span class=\"_ _17\"></span>capitalizza <span class=\"_ _16\"></span>i <span class=\"_ _16\"></span>costi <span class=\"_ _17\"></span>sostenuti <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>l\u2019ottenimento <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>contratto <span class=\"_ _16\"></span>e <span class=\"_ _16\"></span>che <span class=\"_ _17\"></span>non <span class=\"_ _16\"></span>avrebbe sostenuto  s<span class=\"_ _0\"></span>e  non  l<span class=\"_ _17\"></span>o  avesse  o<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>tenuto<span class=\"_ _0\"></span>  (es.  co<span class=\"_ _17\"></span>mmissioni  di  ven<span class=\"_ _0\"></span>dita),<span class=\"_ _17\"></span>  quando  prevede<span class=\"_ _17\"></span>  di recuperarli. <span class=\"_ _6d\"></span>Il <span class=\"_ _16\"></span>Gruppo <span class=\"_ _16\"></span>capitalizza <span class=\"_ _16\"></span>i <span class=\"_ _16\"></span>costi <span class=\"_ _16\"></span>sostenuti <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>l\u2019adempimento <span class=\"_ _6d\"></span>del <span class=\"_ _16\"></span>contratto <span class=\"_ _16\"></span>solo <span class=\"_ _16\"></span>quando<span class=\"_ _0\"></span> questi <span class=\"_ _15\"></span>sono <span class=\"_ _14\"></span>direttamente <span class=\"_ _14\"></span>correlati <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>contra<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>to, <span class=\"_ _14\"></span>consentono <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>dispor<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>e <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>nuove <span class=\"_ _15\"></span>e <span class=\"_ _14\"></span>m<span class=\"_ _6\"></span>aggiori<span class=\"_ _17\"></span> risorse per gli<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>adempimenti fu<span class=\"_ _0\"></span>turi e si prevede<span class=\"_ _17\"></span> che tali costi saranno recuperati. 24.<span class=\"ls0\"> <span class=\"_ _17\"></span>Ricavi operativi <span class=\"_ _7e\"> </span> <span class=\"_ _2f\"> </span> </span><table class=\"s w465 h2fb\" id=\"_23c16b8a-1389-482c-9e62-a0d1885b0237\"><tr><td></td><td class=\"c x2f3 y1a8c w28f h3d\"><div class=\"t m0 x21 h3 y189 ff2 fs0 fc0 sc0 lse ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x2f4 y1a8c w27b h3d\"><div class=\"t m0 x52 h3 y189 ff2 fs0 fc0 sc0 lse ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1a8d w28e h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Ricavi  </div></td><td class=\"c x2f3 y1a8d w28f h3d\"><div class=\"t m0 xc6 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 2.093.267  </div></td><td class=\"c x2f4 y1a8d w27b h3d\"><div class=\"t m0 xf h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 1.928.620  </div></td></tr><tr><td class=\"c x1f0 y1a8e w28e h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Variazione delle rimanenze  </div></td><td class=\"c x2f3 y1a8e w28f h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(887) </div></td><td class=\"c x2f4 y1a8e w27b h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">11.288 </div></td></tr><tr><td class=\"c x1bf y1a8f w466 h2ae\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Incrementi immobilizzazioni per lavori<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1bf y193d w467 h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">interni</div></td><td class=\"c x2f3 y1a90 w28f h50\"><div class=\"t m0 xcb h2 y198 ff1 fs0 fc0 sc0 ls20 ws0\">          <span class=\"ls0\">921  </span></div></td><td class=\"c x2f4 y1a90 w27b h50\"><div class=\"t m0 xf h2 y198 ff1 fs0 fc0 sc0 ls20 ws0\">        <span class=\"ls0\">1.085  </span></div></td></tr><tr><td class=\"c x1f0 y1a91 w28e h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Altri ricavi operativi </div></td><td class=\"c x2f3 y1a91 w28f h3d\"><div class=\"t m0 xcb h2 y189 ff1 fs0 fc0 sc0 ls20 ws0\">     <span class=\"ls0\">46.797  </span></div></td><td class=\"c x2f4 y1a91 w27b h3d\"><div class=\"t m0 xf h2 y189 ff1 fs0 fc0 sc0 ls20 ws0\">      <span class=\"ls0\">49.957  </span></div></td></tr><tr><td class=\"c x1f0 y1a92 w28e h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale ricavi operativi </div></td><td class=\"c x2f3 y1a92 w28f h3d\"><div class=\"t m0 xc6 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 2.140.098  </div></td><td class=\"c x2f4 y1a92 w27b h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 1.990.949  </div></td></tr><tr><td class=\"c x1f0 y1858 w28e h40\"><div class=\"t m0 x1b h26 y18f ff6 fs0 fc0 sc0 ls0 ws0\">di cui verso correlate </div></td><td class=\"c x2f3 y1858 w28f h40\"><div class=\"t m0 x21 h26 y18f ff6 fs0 fc0 sc0 ls0 ws0\">149.037 </div></td><td class=\"c x2f4 y1858 w27b h40\"><div class=\"t m0 x3b h26 y18f ff6 fs0 fc0 sc0 ls0 ws0\">57.646 </div></td></tr></table>Di seguito si ripo<span class=\"_ _0\"></span>rtano i ricavi<span class=\"_ _0\"></span> per area geografica <span class=\"_ _0\"></span>e prodotto: <span class=\"_ _69\"> </span> <table class=\"s w468 h30d\" id=\"_94e47061-b6d2-423c-a1a3-0d4c5de9b950\"><tr><td class=\"c x1f0 y1a93 w290 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x2f5 y1a94 w469 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Nordic<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x2f6 y1a94 w46a h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Nord<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x2f7 y1a94 w46b h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Asia<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x2f8 y1a95 w46c h30e\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">Poste non<span class=\"_ _82\"> </span></div></td><td class=\"c x2f9 y1a94 w46d h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y1a96 w290 h6c\"><div class=\"t m0 x1b h43 yf1 ff1 fs8 fc0 sc0 ls0 ws0\">(Euro <span class=\"ff7\">\u2018000</span><span class=\"ff7\">)</span> </div></td><td class=\"c x2fa y1a97 w46e h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">&amp; Baltic<span class=\"_ _82\"> </span></div></td><td class=\"c x2fb y1a96 w292 h105\"><div class=\"t m0 x26 h103 y8c3 ff2 fs8 fc0 sc0 ls0 ws0\">Belgio </div></td><td class=\"c x2fc y1a97 w46f h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">America<span class=\"_ _82\"> </span></div></td><td class=\"c x2fd y1a96 w294 h105\"><div class=\"t m0 xc6 h103 y8c3 ff2 fs8 fc0 sc0 ls0 ws0\">Turchia </div></td><td class=\"c x2ec y1a96 w295 h105\"><div class=\"t m0 xf h103 y8c3 ff2 fs8 fc0 sc0 ls0 ws0\">Egitto </div></td><td class=\"c x2fe y1a97 w470 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Pacifico<span class=\"_ _82\"> </span></div></td><td class=\"c x2ff y1a96 w292 h105\"><div class=\"t m0 x21 h103 y8c3 ff2 fs8 fc0 sc0 ls0 ws0\">Italia </div></td><td class=\"c x300 y1a98 w471 h30f\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">allocate e<span class=\"_ _82\"> </span></div></td><td class=\"c x2f8 y1a9a w472 h310\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">rettifiche**<span class=\"_ _82\"> </span></div><div class=\"t m0 x301 h103 y1a99 ff2 fs8 fc0 sc0 ls0 ws0\">Caltagirone<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y1a9b w290 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Cemento </div></td><td class=\"c x302 y1a9b w291 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">445.519 </div></td><td class=\"c x2fb y1a9b w292 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">200.817 </div></td><td class=\"c x303 y1a9b w293 h1ed\"><div class=\"t m0 xf h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">160.737 </div></td><td class=\"c x2fd y1a9b w294 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">235.154 </div></td><td class=\"c x2ec y1a9b w295 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">50.255 </div></td><td class=\"c x25d y1a9b w296 h1ed\"><div class=\"t m0 xf h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">121.350 </div></td><td class=\"c x2ff y1a9b w292 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2a4 y1a9b w1d7 h1ed\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(56.674) </div></td><td class=\"c x304 y1a9b w297 h1ed\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">1.157.158 </div></td></tr><tr><td class=\"c x1f0 y1a9c w290 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Calcestruzzo<span class=\"_ _0\"></span> </div></td><td class=\"c x302 y1a9c w291 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">295.735 </div></td><td class=\"c x2fb y1a9c w292 h1ed\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">98.203 </div></td><td class=\"c x303 y1a9c w293 h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2fd y1a9c w294 h1ed\"><div class=\"t m0 xc7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">92.072 </div></td><td class=\"c x2ec y1a9c w295 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x25d y1a9c w296 h1ed\"><div class=\"t m0 x29 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ff y1a9c w292 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2a4 y1a9c w1d7 h1ed\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x304 y1a9c w297 h1ed\"><div class=\"t m0 x22 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">486.010 </div></td></tr><tr><td class=\"c x1f0 y1a9d w290 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Aggregati </div></td><td class=\"c x302 y1a9d w291 h1ec\"><div class=\"t m0 xc7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">25.267 </div></td><td class=\"c x2fb y1a9d w292 h1ec\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">60.853 </div></td><td class=\"c x303 y1a9d w293 h1ec\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2fd y1a9d w294 h1ec\"><div class=\"t m0 xca h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">7.077 </div></td><td class=\"c x2ec y1a9d w295 h1ec\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x25d y1a9d w296 h1ec\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.926 </div></td><td class=\"c x2ff y1a9d w292 h1ec\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2a4 y1a9d w1d7 h1ec\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x304 y1a9d w297 h1ec\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">96.123 </div></td></tr><tr><td class=\"c x1f0 y1a9e w290 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls24 ws0\">Waste<span class=\"ls0\"> </span></div></td><td class=\"c x302 y1a9e w291 h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2fb y1a9e w292 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x303 y1a9e w293 h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2fd y1a9e w294 h1ed\"><div class=\"t m0 xca h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">6.602 </div></td><td class=\"c x2ec y1a9e w295 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x25d y1a9e w296 h1ed\"><div class=\"t m0 x29 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ff y1a9e w292 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2a4 y1a9e w1d7 h1ed\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x304 y1a9e w297 h1ed\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">6.602 </div></td></tr><tr><td class=\"c x1f0 y1a9f w290 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Ricavi editoria<span class=\"_ _0\"></span>li </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2ff y1a9f w292 h1ed\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">42.444 </div></td><td></td><td class=\"c x304 y1a9f w297 h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">42.444 </div></td></tr><tr><td class=\"c x1f0 y1aa0 w290 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Ricavi pubblicitar<span class=\"_ _17\"></span>i </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2ff y1aa0 w292 h1ec\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">61.918 </div></td><td></td><td class=\"c x304 y1aa0 w297 h1ec\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">61.918 </div></td></tr><tr><td class=\"c x1f0 y1aa1 w290 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Costruzioni </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2ff y1aa1 w292 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">116.221 </div></td><td></td><td class=\"c x304 y1aa1 w297 h1ed\"><div class=\"t m0 x22 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">116.221 </div></td></tr><tr><td class=\"c x1f0 y1aa2 w290 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Gestione Immo<span class=\"_ _0\"></span>biliare </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2ff y1aa2 w292 h1ed\"><div class=\"t m0 x49 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">9.573 </div></td><td></td><td class=\"c x304 y1aa2 w297 h1ed\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">9.573 </div></td></tr><tr><td class=\"c x1f0 y1aa3 w290 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Altre attivit\u00e0<span class=\"_ _0\"></span> </div></td><td class=\"c x302 y1aa3 w291 h1ec\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2fb y1aa3 w292 h1ec\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x303 y1aa3 w293 h1ec\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">22.103 </div></td><td class=\"c x2fd y1aa3 w294 h1ec\"><div class=\"t m0 xc7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">18.282 </div></td><td class=\"c x2ec y1aa3 w295 h1ec\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x306 y17e4 w473 h311\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _82\"> </span></div><div class=\"t m0 x305 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">208.782<span class=\"_ _82\"> </span></div></td><td class=\"c x2a4 y1aa3 w1d7 h1ec\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(46.901) </div></td><td class=\"c x304 y1aa3 w297 h1ec\"><div class=\"t m0 x22 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">202.266 </div></td></tr><tr><td class=\"c x1bf y1aa4 w474 h2da\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Poste non alloca<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e e<span class=\"_ _82\"> </span></div></td><td class=\"c x302 y1aa5 w291 h102\"><div class=\"t m0 x1b h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">(47.960) </div></td><td></td><td></td><td class=\"c x308 y1aa6 w475 h312\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _82\"> </span></div><div class=\"t m0 x307 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">(34.155)<span class=\"_ _82\"> </span></div></td><td class=\"c x2ec y1aa5 w295 h102\"><div class=\"t m0 x28 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x25d y1aa5 w296 h102\"><div class=\"t m0 xc7 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">(2.836) </div></td><td class=\"c x2ff y1aa5 w292 h102\"><div class=\"t m0 x3e h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2a4 y1aa5 w1d7 h102\"><div class=\"t m0 xf h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">(164.744) </div></td><td class=\"c x304 y1aa5 w297 h102\"><div class=\"t m0 x45 h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\">(249.695) </div></td></tr><tr><td class=\"c x1bf y1aa7 w476 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">rettifiche<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1aa8 w290 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Ricavi </div></td><td class=\"c x302 y1aa8 w291 h1ec\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">718.561 </div></td><td class=\"c x2fb y1aa8 w292 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">359.873 </div></td><td class=\"c x303 y1aa8 w293 h1ec\"><div class=\"t m0 xf h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">182.840 </div></td><td class=\"c x2fd y1aa8 w294 h1ec\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">325.032 </div></td><td class=\"c x2ec y1aa8 w295 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">50.255 </div></td><td class=\"c x25d y1aa8 w296 h1ec\"><div class=\"t m0 xf h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">121.440 </div></td><td class=\"c x2ff y1aa8 w292 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">438.938 </div></td><td class=\"c x2a4 y1aa8 w1d7 h1ec\"><div class=\"t m0 xf h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">(268.319) </div></td><td class=\"c x304 y1aa8 w297 h1ec\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">1.928.620 </div></td></tr><tr><td class=\"c x1f0 y1aa9 w290 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x2f5 y1aaa w469 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Nordic<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x2f6 y1aaa w46a h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Nord<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x2f7 y1aaa w46b h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Asia<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x2f8 y1aab w46c h313\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Poste non<span class=\"_ _82\"> </span></div></td><td class=\"c x2f9 y1aaa w46d h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y1aac w290 h6e\"><div class=\"t m0 x1b h43 yf1 ff1 fs8 fc0 sc0 ls0 ws0\">(Euro <span class=\"ff7\">\u2018000</span><span class=\"ff7\">)</span> </div></td><td class=\"c x2fa y1aad w46e h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">&amp; Baltic<span class=\"_ _82\"> </span></div></td><td class=\"c x2fb y1aac w292 h10b\"><div class=\"t m0 x26 h103 y8e7 ff2 fs8 fc0 sc0 ls0 ws0\">Belgio </div></td><td class=\"c x2fc y1aad w46f h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">America<span class=\"_ _82\"> </span></div></td><td class=\"c x2fd y1aac w294 h10b\"><div class=\"t m0 xc6 h103 y8e7 ff2 fs8 fc0 sc0 ls0 ws0\">Turchia </div></td><td class=\"c x2ec y1aac w295 h10b\"><div class=\"t m0 xf h103 y8e7 ff2 fs8 fc0 sc0 ls0 ws0\">Egitto </div></td><td class=\"c x2fe y1aad w470 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Pacifico<span class=\"_ _82\"> </span></div></td><td class=\"c x2ff y1aac w292 h10b\"><div class=\"t m0 x21 h103 y8e7 ff2 fs8 fc0 sc0 ls0 ws0\">Italia </div></td><td class=\"c x300 y1aae w471 h312\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">allocate e<span class=\"_ _82\"> </span></div></td><td class=\"c x2f8 y1aaf w472 h314\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">rettifiche**<span class=\"_ _82\"> </span></div><div class=\"t m0 x301 h103 y1a99 ff2 fs8 fc0 sc0 ls0 ws0\">Caltagirone<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y1ab0 w290 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Cemento </div></td><td class=\"c x302 y1ab0 w291 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">430.282 </div></td><td class=\"c x2fb y1ab0 w292 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">174.951 </div></td><td class=\"c x303 y1ab0 w293 h1ed\"><div class=\"t m0 xf h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">162.180 </div></td><td class=\"c x2fd y1ab0 w294 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">267.794 </div></td><td class=\"c x2ec y1ab0 w295 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">46.264 </div></td><td class=\"c x25d y1ab0 w296 h1ed\"><div class=\"t m0 xf h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">104.406 </div></td><td class=\"c x2ff y1ab0 w292 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2a4 y1ab0 w1d7 h1ed\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(54.040) </div></td><td class=\"c x304 y1ab0 w297 h1ed\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">1.131.837 </div></td></tr><tr><td class=\"c x1f0 y1ab1 w290 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Calcestruzzo<span class=\"_ _0\"></span> </div></td><td class=\"c x302 y1ab1 w291 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">292.756 </div></td><td class=\"c x2fb y1ab1 w292 h1ed\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">94.693 </div></td><td class=\"c x303 y1ab1 w293 h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2fd y1ab1 w294 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">129.722 </div></td><td class=\"c x2ec y1ab1 w295 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x25d y1ab1 w296 h1ed\"><div class=\"t m0 x29 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ff y1ab1 w292 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2a4 y1ab1 w1d7 h1ed\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x304 y1ab1 w297 h1ed\"><div class=\"t m0 x22 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">517.171 </div></td></tr><tr><td class=\"c x1f0 y1ab2 w290 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Aggregati </div></td><td class=\"c x302 y1ab2 w291 h1ec\"><div class=\"t m0 xc7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">23.255 </div></td><td class=\"c x2fb y1ab2 w292 h1ec\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">65.677 </div></td><td class=\"c x303 y1ab2 w293 h1ec\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2fd y1ab2 w294 h1ec\"><div class=\"t m0 xc7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">12.642 </div></td><td class=\"c x2ec y1ab2 w295 h1ec\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x25d y1ab2 w296 h1ec\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3.225 </div></td><td class=\"c x2ff y1ab2 w292 h1ec\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2a4 y1ab2 w1d7 h1ec\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.420 </div></td><td class=\"c x304 y1ab2 w297 h1ec\"><div class=\"t m0 x22 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">106.219 </div></td></tr><tr><td class=\"c x1f0 y1ab3 w290 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls24 ws0\">Waste<span class=\"ls0\"> </span></div></td><td class=\"c x302 y1ab3 w291 h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2fb y1ab3 w292 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x303 y1ab3 w293 h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2fd y1ab3 w294 h1ed\"><div class=\"t m0 xca h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">6.097 </div></td><td class=\"c x2ec y1ab3 w295 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x25d y1ab3 w296 h1ed\"><div class=\"t m0 x29 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ff y1ab3 w292 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2a4 y1ab3 w1d7 h1ed\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x304 y1ab3 w297 h1ed\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">6.097 </div></td></tr><tr><td class=\"c x1f0 y1ab4 w290 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Ricavi editoria<span class=\"_ _17\"></span>l<span class=\"_ _6\"></span>i </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2ff y1ab4 w292 h1ed\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">39.340 </div></td><td class=\"c x2a4 y1ab4 w1d7 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(141)<span class=\"ls0\"> </span></div></td><td class=\"c x304 y1ab4 w297 h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">39.198 </div></td></tr><tr><td class=\"c x1f0 y1ab5 w290 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Ricavi pubblicitar<span class=\"_ _17\"></span>i </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2ff y1ab5 w292 h1ec\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">58.234 </div></td><td></td><td class=\"c x304 y1ab5 w297 h1ec\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">58.234 </div></td></tr><tr><td class=\"c x1f0 y1ab6 w290 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Costruzioni </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2ff y1ab6 w292 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">293.624 </div></td><td class=\"c x2a4 y1ab6 w1d7 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(120)<span class=\"ls0\"> </span></div></td><td class=\"c x304 y1ab6 w297 h1ed\"><div class=\"t m0 x22 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">293.503 </div></td></tr><tr><td class=\"c x1f0 y1ab7 w290 h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Gestione Immo<span class=\"_ _0\"></span>biliare </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2ff y1ab7 w292 h219\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">10.527 </div></td><td></td><td class=\"c x304 y1ab7 w297 h219\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">10.527 </div></td></tr><tr><td class=\"c x1f0 y1ab8 w290 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Altre attivit\u00e0<span class=\"_ _0\"></span> </div></td><td class=\"c x302 y1ab8 w291 h1ec\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2fb y1ab8 w292 h1ec\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x303 y1ab8 w293 h1ec\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">19.103 </div></td><td class=\"c x2fd y1ab8 w294 h1ec\"><div class=\"t m0 xc7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">23.867 </div></td><td class=\"c x2ec y1ab8 w295 h1ec\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x306 y1804 w473 h311\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _82\"> </span></div><div class=\"t m0 x305 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">150.131<span class=\"_ _82\"> </span></div></td><td class=\"c x2a4 y1ab8 w1d7 h1ec\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(24.233) </div></td><td class=\"c x304 y1ab8 w297 h1ec\"><div class=\"t m0 x22 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">168.868 </div></td></tr><tr><td class=\"c x1bf y1ab9 w474 h2da\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Poste non alloca<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e e<span class=\"_ _82\"> </span></div></td><td class=\"c x302 y1aba w291 h102\"><div class=\"t m0 x1b h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">(51.158) </div></td><td class=\"c x2fb y1aba w292 h102\"><div class=\"t m0 x15 h43 y8c ff1 fs8 fc0 sc0 ls28 ws0\">(7)<span class=\"ls0\"> </span></div></td><td class=\"c x303 y1aba w293 h102\"><div class=\"t m0 x21 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">1.420 </div></td><td class=\"c x2fd y1aba w294 h102\"><div class=\"t m0 x1b h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">(48.949) </div></td><td class=\"c x2ec y1aba w295 h102\"><div class=\"t m0 x28 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x25d y1aba w296 h102\"><div class=\"t m0 xc7 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">(3.094) </div></td><td class=\"c x2ff y1aba w292 h102\"><div class=\"t m0 x3e h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2a4 y1aba w1d7 h102\"><div class=\"t m0 xf h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">(136.600) </div></td><td class=\"c x304 y1aba w297 h102\"><div class=\"t m0 x45 h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\">(238.388) </div></td></tr><tr><td class=\"c x1bf y1abb w476 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">rettifiche<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1abc w290 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Ricavi </div></td><td class=\"c x302 y1abc w291 h1ec\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">695.135 </div></td><td class=\"c x2fb y1abc w292 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">335.314 </div></td><td class=\"c x303 y1abc w293 h1ec\"><div class=\"t m0 xf h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">182.703 </div></td><td class=\"c x2fd y1abc w294 h1ec\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">391.173 </div></td><td class=\"c x2ec y1abc w295 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">46.264 </div></td><td class=\"c x25d y1abc w296 h1ec\"><div class=\"t m0 xf h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">104.537 </div></td><td class=\"c x2ff y1abc w292 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">551.856 </div></td><td class=\"c x2a4 y1abc w1d7 h1ec\"><div class=\"t m0 xf h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">(213.715) </div></td><td class=\"c x304 y1abc w297 h1ec\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">2.093.267 </div></td></tr></table>Il dettaglio degli<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>Altri ricavi<span class=\"_ _0\"></span> operativi \u00e8 evidenziato<span class=\"_ _0\"></span> nella seguente tabel<span class=\"_ _0\"></span>la: <table class=\"s w477 h2f5\" id=\"_7ebc9681-6851-4065-ad35-16d825ebbb81\"><tr><td></td><td class=\"c x2c7 y1abd w299 h202\"><div class=\"t m0 x52 h3 y189 ff2 fs0 fc0 sc0 lse ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x309 y1abd w29a h202\"><div class=\"t m0 x52 h3 y189 ff2 fs0 fc0 sc0 lse ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1bf y1abe w478 h2a1\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Rivalutazione investimenti</div></td><td class=\"c x2c7 y1abf w299 h50\"><div class=\"t m0 x22 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\"> 17.335  </div></td><td class=\"c x309 y1abf w29a h50\"><div class=\"t m0 x3d h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\"> 7.741  </div></td></tr><tr><td class=\"c x1bf y1ac0 w479 h2a2\"><div class=\"t m0 x1b7 h2 y1794 ff1 fs0 fc0 sc0 ls0 ws0\">immobiliari<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1ac1 w298 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Plusvalenze da alienazione </div></td><td class=\"c x2c7 y1ac1 w299 h3d\"><div class=\"t m0 x29 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">930 </span> </div></td><td class=\"c x309 y1ac1 w29a h3d\"><div class=\"t m0 x22 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 17.964  </div></td></tr><tr><td class=\"c x1f0 y1ac2 w298 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Altri ricavi da societ\u00e0 consortili </div></td><td class=\"c x2c7 y1ac2 w299 h3d\"><div class=\"t m0 x29 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">485 </span> </div></td><td class=\"c x309 y1ac2 w29a h3d\"><div class=\"t m0 x3d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 3.851  </div></td></tr><tr><td class=\"c x1f0 y1ac3 w298 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Sopravvenienze attive </div></td><td class=\"c x2c7 y1ac3 w299 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 1.455  </div></td><td class=\"c x309 y1ac3 w29a h3d\"><div class=\"t m0 x29 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">788 </span> </div></td></tr><tr><td class=\"c x1f0 y1ac4 w298 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Recupero spese da terzi </div></td><td class=\"c x2c7 y1ac4 w299 h40\"><div class=\"t m0 x35 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 2.450  </div></td><td class=\"c x309 y1ac4 w29a h40\"><div class=\"t m0 x3d h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 2.283  </div></td></tr><tr><td class=\"c x1f0 y1ac5 w298 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Fitti, canoni e noleggi </div></td><td class=\"c x2c7 y1ac5 w299 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 1.768  </div></td><td class=\"c x309 y1ac5 w29a h3d\"><div class=\"t m0 x3d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 1.086  </div></td></tr><tr><td class=\"c x1f0 y1ac6 w298 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Utilizzo fondo rischi </div></td><td class=\"c x2c7 y1ac6 w299 h3d\"><div class=\"t m0 x29 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">214 </span> </div></td><td class=\"c x309 y1ac6 w29a h3d\"><div class=\"t m0 x29 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">552 </span> </div></td></tr><tr><td class=\"c x1f0 y1ac7 w298 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Contributi in conto esercizio </div></td><td class=\"c x2c7 y1ac7 w299 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 6.543  </div></td><td class=\"c x309 y1ac7 w29a h3d\"><div class=\"t m0 x3d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 4.927  </div></td></tr><tr><td class=\"c x1f0 y1ac8 w298 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Altri ricavi diversi </div></td><td class=\"c x2c7 y1ac8 w299 h40\"><div class=\"t m0 x22 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 15.618  </div></td><td class=\"c x309 y1ac8 w29a h40\"><div class=\"t m0 x22 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 10.765  </div></td></tr><tr><td class=\"c x1f0 y1ac9 w298 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale altri ricavi operativi </div></td><td class=\"c x2c7 y1ac9 w299 h3d\"><div class=\"t m0 x22 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 46.797  </div></td><td class=\"c x309 y1ac9 w29a h3d\"><div class=\"t m0 x22 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 49.957  </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "Ricavi da contrat<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i con i c<span class=\"_ _0\"></span>lienti  La <span class=\"_ _19\"> </span>Societ\u00e0 <span class=\"_ _12\"></span>rileva <span class=\"_ _19\"> </span>i <span class=\"_ _19\"> </span>ricavi<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>in <span class=\"_ _19\"> </span>modo <span class=\"_ _19\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>trasferimento<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>al <span class=\"_ _19\"> </span>cliente <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>beni<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>e/o <span class=\"_ _19\"> </span>servizi <span class=\"_ _12\"></span>risulti<span class=\"_ _6\"></span> espresso <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>un <span class=\"_ _15\"></span>importo <span class=\"_ _14\"></span>che <span class=\"_ _15\"></span>rifletta <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>corrispettivo <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>cui <span class=\"_ _15\"></span>la <span class=\"_ _14\"></span>Societ\u00e0 <span class=\"_ _15\"></span>ritiene <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>avere <span class=\"_ _15\"></span>diritto quale compenso per<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>il tr<span class=\"_ _0\"></span>asferimento dei<span class=\"_ _0\"></span> beni e/o servizi<span class=\"_ _0\"></span> stessi. La <span class=\"_ _17\"></span>rilevazione <span class=\"_ _17\"></span>dei ricavi<span class=\"_ _17\"></span> avvi<span class=\"_ _17\"></span>ene attrave<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>so <span class=\"_ _17\"></span>i<span class=\"ff7\">l \u201c<span class=\"ff6\">five <span class=\"_ _16\"></span>step <span class=\"_ _17\"></span>model framewo<span class=\"_ _17\"></span>rk<span class=\"ff7 ls7\">\u201d </span><span class=\"ff1\">il <span class=\"_ _17\"></span>quale <span class=\"_ _17\"></span>prevede: </span></span></span>1)<span class=\"ls0\"> <span class=\"_ _51\"> </span><span class=\"ff7 ls9\">l\u2019</span>identificazione del contratto; </span>2)<span class=\"ls0\"> <span class=\"_ _51\"> </span><span class=\"ff7 ls9\">l\u2019</span>identificazione dei beni e servizi ogge<span class=\"_ _0\"></span>tto del cont<span class=\"_ _0\"></span>ratto; </span>3)<span class=\"ls0\"> <span class=\"_ _51\"> </span>la definizione del prezzo del<span class=\"_ _17\"></span>la t<span class=\"_ _6\"></span>ransazione; </span>4)<span class=\"ls0\"> <span class=\"_ _51\"> </span><span class=\"ff7 ls9\">l\u2019</span>allocazione delle obbligazioni contra<span class=\"_ _0\"></span>ttuali della compone<span class=\"_ _17\"></span>nte variabile del prezzo; </span>5)<span class=\"ls0\"> <span class=\"_ _51\"> </span><span class=\"ls9\">il <span class=\"_ _6\"></span></span>trasferimento del<span class=\"_ _0\"></span> controllo. </span>I <span class=\"_ _16\"></span>ricavi <span class=\"_ _17\"></span>sono <span class=\"_ _16\"></span>valutati <span class=\"_ _16\"></span>tenendo <span class=\"_ _17\"></span>conto <span class=\"_ _16\"></span>dei <span class=\"_ _16\"></span>termini <span class=\"_ _16\"></span>contrattuali <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>delle <span class=\"_ _16\"></span>pratiche <span class=\"_ _16\"></span>commerciali abitualmente <span class=\"_ _19\"> </span>applicate <span class=\"_ _19\"> </span>nei <span class=\"_ _19\"> </span>rapporti <span class=\"_ _19\"> </span>con <span class=\"_ _1f\"> </span>i <span class=\"_ _19\"> </span>clienti. <span class=\"_ _19\"> </span>Il <span class=\"_ _1f\"> </span>prezzo <span class=\"_ _19\"> </span>dell\u2019operazione <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _1f\"> </span>l\u2019importo<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>del corrispettivo<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>(che <span class=\"_ _17\"></span>pu\u00f2 <span class=\"_ _17\"></span>includ<span class=\"_ _0\"></span>ere <span class=\"_ _17\"></span>importi <span class=\"_ _16\"></span>f<span class=\"_ _6\"></span>issi<span class=\"_ _0\"></span>, <span class=\"_ _17\"></span>variabil<span class=\"_ _0\"></span>i <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>entrambi) <span class=\"_ _16\"></span>a <span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>ui <span class=\"_ _17\"></span>si <span class=\"_ _16\"></span>r<span class=\"_ _6\"></span>itien<span class=\"_ _0\"></span>e <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>avere <span class=\"_ _16\"></span>diritto in <span class=\"_ _15\"></span>cambio <span class=\"_ _15\"></span>del <span class=\"_ _14\"></span>trasferimento <span class=\"_ _15\"></span>del <span class=\"_ _14\"></span>controllo <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>beni/servizi<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>promessi. <span class=\"_ _14\"></span>Per <span class=\"_ _15\"></span>controllo <span class=\"_ _15\"></span>si <span class=\"_ _15\"></span>intende<span class=\"_ _17\"></span> genericamente <span class=\"_ _4\"> </span>la <span class=\"_ _5\"> </span>capacit\u00e0 <span class=\"_ _4\"> </span>di <span class=\"_ _5\"> </span>decidere <span class=\"_ _4\"> </span>dell\u2019uso <span class=\"_ _5\"> </span>dell\u2019attivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _5\"> </span>(bene/ser<span class=\"_ _17\"></span>vizio) <span class=\"_ _5\"> </span>e <span class=\"_ _5\"> </span>di <span class=\"_ _4\"> </span>t<span class=\"_ _6\"></span>rarne sostanzialmente <span class=\"_ _17\"></span>tutti i be<span class=\"_ _17\"></span>nefici rimanenti. <span class=\"_ _17\"></span>Il corrispettivo<span class=\"_ _17\"></span> totale dei<span class=\"_ _17\"></span> contratti per l<span class=\"_ _17\"></span>a prestazione<span class=\"_ _17\"></span> di <span class=\"_ _16\"></span>servizi <span class=\"_ _17\"></span>viene <span class=\"_ _16\"></span>ripartito <span class=\"_ _16\"></span>tra <span class=\"_ _17\"></span>tutti <span class=\"_ _16\"></span>i <span class=\"_ _17\"></span>servizi <span class=\"_ _16\"></span>sulla <span class=\"_ _16\"></span>base <span class=\"_ _16\"></span>dei <span class=\"_ _17\"></span>prezzi <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>vendita <span class=\"_ _16\"></span>dei <span class=\"_ _17\"></span>relativi <span class=\"_ _16\"></span>servizi <span class=\"_ _16\"></span>come se fossero stati vendu<span class=\"_ _17\"></span>ti singolarmente. N<span class=\"ff7\">ell\u2019ambi<span class=\"_ _0\"></span>to <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>ciascun <span class=\"_ _3\"></span>contratto, <span class=\"_ _12\"> </span>l\u2019elemen<span class=\"_ _17\"></span>to <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>riferimento <span class=\"_ _12\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _12\"> </span>riconosci<span class=\"_ _0\"></span>mento <span class=\"_ _12\"></span>dei </span>ricavi <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>singolo <span class=\"_ _6\"></span>obbligo <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>prestazione <span class=\"_ _6\"></span>(<span class=\"ff6\">performance obbligation</span>). <span class=\"_ _6\"></span>Per <span class=\"_ _6\"></span>ogni <span class=\"_ _6\"></span>obbligazion<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>di fare, <span class=\"_ _15\"></span>separatamente <span class=\"_ _15\"></span>individuata, <span class=\"_ _15\"></span>l\u2019entit\u00e0 <span class=\"_ _3\"></span>rileva <span class=\"_ _15\"></span>i <span class=\"_ _3\"></span>ricavi <span class=\"_ _15\"></span>quando <span class=\"_ _3\"></span>(o <span class=\"_ _15\"></span>m<span class=\"_ _6\"></span>an <span class=\"_ _15\"></span>mano <span class=\"_ _15\"></span>che) <span class=\"_ _3\"></span>adempie l\u2019obbli<span class=\"_ _0\"></span>gazione <span class=\"_ _1c\"> </span>stessa, <span class=\"_ _4\"> </span>trasferendo <span class=\"_ _1c\"> </span>al <span class=\"_ _4\"> </span>cliente <span class=\"_ _1c\"> </span>il  bene/servizio <span class=\"_ _4\"> </span>(ossia <span class=\"_ _1c\"> </span>l\u2019attivit\u00e0) <span class=\"_ _1c\"> </span>promesso. L\u2019attivit\u00e0 \u00e8 trasfe<span class=\"_ _0\"></span>rita quand<span class=\"_ _0\"></span>o (o man mano<span class=\"_ _0\"></span> che<span class=\"ff1\">) il cliente ne acquisi<span class=\"_ _0\"></span>sce il c<span class=\"_ _0\"></span>ontrollo.  </span>Per <span class=\"_ _6\"></span>le obbligazioni di fare <span class=\"_ _6\"></span>adempiute nel <span class=\"_ _6\"></span>corso del tempo <span class=\"_ _6\"></span>i ricavi <span class=\"_ _6\"></span>vengono<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>rilevati nel corso <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>tempo<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>(<span class=\"_ _6\"></span>over<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>the <span class=\"_ _15\"></span>time), <span class=\"_ _15\"></span>valu<span class=\"_ _0\"></span>tando <span class=\"_ _15\"></span>alla <span class=\"_ _14\"></span>fine <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>ogni <span class=\"_ _14\"></span>esercizio <span class=\"_ _15\"></span>i <span class=\"_ _15\"></span>progressi <span class=\"_ _14\"></span>fatti <span class=\"_ _15\"></span>verso l\u2019adempimento completo <span class=\"_ _6\"></span>dell\u2019obbligazi<span class=\"_ _17\"></span>one. <span class=\"_ _14\"></span>Per <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>valutazione <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>progressi possono <span class=\"_ _14\"></span>essere utilizzati modelli basati su dati <span class=\"_ _6\"></span>di input o su <span class=\"_ _6\"></span>dati di output. Il Gruppo utilizza il Metodo basato sugli input (cost-<span class=\"lsd\">to<span class=\"_ _17\"></span><span class=\"ls0\">-<span class=\"_ _6\"></span>cost method). Secondo<span class=\"_ _17\"></span> tale ultima metodologia, i ricavi sono rileva<span class=\"_ _0\"></span>ti sulla </span></span>base degli<span class=\"_ _0\"></span> input impi<span class=\"_ _0\"></span>egati pe<span class=\"_ _0\"></span>r adempiere <span class=\"_ _17\"></span>l\u2019obbligazione <span class=\"_ _0\"></span>fino alla <span class=\"_ _17\"></span>data, rispetto agli<span class=\"_ _0\"></span> input <span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>otali ipotizzati <span class=\"_ _2\"> </span>per <span class=\"_ _2\"> </span>adempiere <span class=\"_ _2\"> </span>l\u2019intera <span class=\"_ _2\"> </span>obbligazione. <span class=\"_ _2\"> </span>Quando <span class=\"_ _2\"> </span>gli <span class=\"_ _2\"> </span>input<span class=\"_ _6\"></span><span class=\"ff1\"> <span class=\"_ _2\"> </span>risultano <span class=\"_ _7\"> </span>distr<span class=\"_ _6\"></span>ibuiti<span class=\"_ _17\"></span> </span>uniformemen<span class=\"_ _0\"></span>te <span class=\"_ _1f\"> </span>nel <span class=\"_ _1f\"> </span>tempo, <span class=\"_ _1f\"> </span>la <span class=\"_ _19\"> </span>Societ\u00e0 <span class=\"_ _1f\"> </span>rileva <span class=\"_ _19\"> </span>i <span class=\"_ _1f\"> </span>corrispondenti <span class=\"_ _1f\"> </span>ricavi <span class=\"_ _19\"> </span>in <span class=\"_ _1f\"> </span>maniera <span class=\"_ _1f\"> </span>lineare. <span class=\"_ _19\"> </span>In determinate <span class=\"_ _15\"></span>circostanze, <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>grado <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valutare <span class=\"_ _3\"></span>ragionevolmente <span class=\"_ _3\"></span>il <span class=\"_ _15\"></span>r<span class=\"_ _6\"></span>isultato<span class=\"_ _17\"></span> dell\u2019obbliga<span class=\"_ _0\"></span>zione di fare, i ricavi<span class=\"_ _0\"></span> vengono rilevati<span class=\"ff1\"> sol<span class=\"_ _0\"></span>o fino a concorrenza<span class=\"_ _17\"></span> dei costi sostenuti. </span>Per le tipolog<span class=\"_ _0\"></span>ie di prodotti e ser<span class=\"_ _0\"></span>vizi prestati si<span class=\"_ _0\"></span> rinvia alla No<span class=\"_ _0\"></span>ta n. 24. Corrispettivi variabi<span class=\"_ _17\"></span>li Se <span class=\"_ _14\"></span>il <span class=\"_ _14\"></span>corrispettivo <span class=\"_ _6\"></span>contrattuale <span class=\"_ _14\"></span>include <span class=\"_ _6\"></span>un <span class=\"_ _14\"></span>importo <span class=\"_ _14\"></span>variabile <span class=\"_ _14\"></span>(ad <span class=\"_ _14\"></span>esempio <span class=\"_ _6\"></span>a <span class=\"_ _14\"></span>seguito <span class=\"_ _15\"></span>di riduzioni, <span class=\"_ _19\"> </span>sconti, <span class=\"_ _1f\"> </span>rimbor<span class=\"_ _0\"></span>si, <span class=\"_ _1f\"> </span>crediti, <span class=\"_ _19\"> </span>concessioni <span class=\"_ _19\"> </span>sul <span class=\"_ _1f\"> </span>prezzo, <span class=\"_ _1f\"> </span>incentivi<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> <span class=\"_ _19\"> </span>premi <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>rendimento, penalit\u00e0 <span class=\"_ _15\"></span>oppure <span class=\"_ _12\"></span>perch\u00e9 <span class=\"_ _15\"></span>il <span class=\"_ _3\"></span>corr<span class=\"_ _6\"></span>ispettivo <span class=\"_ _15\"></span>stesso <span class=\"_ _3\"></span>dipende <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>verificarsi <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>me<span class=\"_ _6\"></span>no <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _12\"></span>evento futuro <span class=\"_ _6\"></span>incerto), <span class=\"_ _6\"></span>l\u2019importo<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>corrispettivo <span class=\"_ _6\"></span>cui <span class=\"_ _6\"></span>si ritiene <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>avere <span class=\"_ _6\"></span>diritto <span class=\"_ _6\"></span>deve essere <span class=\"_ _6\"></span>stimato. <span class=\"_ _6\"></span>Il Gruppo <span class=\"_ _1f\"> </span><span class=\"ff1\">stima <span class=\"_ _1f\"> </span>i <span class=\"_ _1f\"> </span>corrispettivi<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>variabili<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>maniera <span class=\"_ _1f\"> </span>coerente <span class=\"_ _1f\"> </span>per <span class=\"_ _1f\"> </span>fattispecie <span class=\"_ _19\"> </span>simili, <span class=\"_ _1f\"> </span>usando <span class=\"_ _1f\"> </span>il </span>metodo <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>valore <span class=\"_ _16\"></span>atteso <span class=\"_ _16\"></span>o <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>valore <span class=\"_ _17\"></span>dell\u2019i<span class=\"_ _0\"></span>mp<span class=\"ff1\">orto <span class=\"_ _16\"></span>maggiormente <span class=\"_ _16\"></span>probabile; <span class=\"_ _16\"></span>in <span class=\"_ _16\"></span>seguito, <span class=\"_ _16\"></span>include </span>l\u2019importo <span class=\"_ _6\"></span>stimato <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span>corrispettivo <span class=\"_ _6\"></span>variabile <span class=\"_ _14\"></span>nel <span class=\"_ _14\"></span>pre<span class=\"_ _17\"></span>zzo <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>transizi<span class=\"_ _0\"></span>one <span class=\"_ _14\"></span>solo <span class=\"_ _6\"></span>nella <span class=\"_ _6\"></span>misura <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>cui tale importo risul<span class=\"_ _0\"></span>ta altamente p<span class=\"_ _0\"></span>robabile. Presenza di una co<span class=\"_ _17\"></span>mponente finanziaria signi<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>icativa I <span class=\"_ _a\"> </span>ricavi <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>Gruppo <span class=\"_ _a\"> </span>vengono <span class=\"_ _a\"> </span>retti<span class=\"_ _0\"></span>ficati <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>presenza <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>componenti<span class=\"_ _17\"></span> <span class=\"_ _22\"> </span>finanziarie significative, sia <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>stessa risulta <span class=\"_ _6\"></span>finanziata <span class=\"_ _6\"></span>dal proprio <span class=\"_ _6\"></span>cliente <span class=\"_ _6\"></span>(incasso anticipato), sia <span class=\"_ _6\"></span>se lo <span class=\"_ _15\"></span>finanzia <span class=\"_ _15\"></span>(<span class=\"_ _6\"></span>incassi <span class=\"_ _15\"></span>differi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i). <span class=\"_ _15\"></span>La <span class=\"_ _3\"></span>presenza <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>una <span class=\"_ _15\"></span>componente <span class=\"_ _15\"></span>finanziaria <span class=\"_ _15\"></span>significativa <span class=\"_ _15\"></span>vi<span class=\"_ _6\"></span><span class=\"ls1\">ene </span>identificata alla <span class=\"_ _6\"></span>stipula <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>contratto, comparando <span class=\"_ _6\"></span>i r<span class=\"_ _6\"></span>icavi attesi <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>pagamenti<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>ricevere.<span class=\"_ _17\"></span> Essa <span class=\"_ _14\"></span>non <span class=\"_ _14\"></span>viene <span class=\"_ _14\"></span>rilevata <span class=\"_ _14\"></span>se <span class=\"_ _14\"></span>tra <span class=\"_ _14\"></span>il <span class=\"_ _14\"></span>m<span class=\"_ _6\"></span>omento<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>trasferimento <span class=\"_ _6\"></span>del <span class=\"_ _15\"></span>bene/ser<span class=\"_ _17\"></span>vizio <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>momento del pagamento inte<span class=\"_ _17\"></span>rcorre un periodo di tempo<span class=\"_ _17\"></span> inferiore ai 12 mes<span class=\"ls9\">i.</span> Costi per l\u2019ottenimen<span class=\"_ _17\"></span>to e l\u2019adempimento del<span class=\"_ _0\"></span> contratto<span class=\"ff6\"> </span>Il <span class=\"_ _16\"></span>Gruppo <span class=\"_ _17\"></span>capitalizza <span class=\"_ _16\"></span>i <span class=\"_ _16\"></span>costi <span class=\"_ _17\"></span>sostenuti <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>l\u2019ottenimento <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>contratto <span class=\"_ _16\"></span>e <span class=\"_ _16\"></span>che <span class=\"_ _17\"></span>non <span class=\"_ _16\"></span>avrebbe sostenuto  s<span class=\"_ _0\"></span>e  non  l<span class=\"_ _17\"></span>o  avesse  o<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>tenuto<span class=\"_ _0\"></span>  (es.  co<span class=\"_ _17\"></span>mmissioni  di  ven<span class=\"_ _0\"></span>dita),<span class=\"_ _17\"></span>  quando  prevede<span class=\"_ _17\"></span>  di recuperarli. <span class=\"_ _6d\"></span>Il <span class=\"_ _16\"></span>Gruppo <span class=\"_ _16\"></span>capitalizza <span class=\"_ _16\"></span>i <span class=\"_ _16\"></span>costi <span class=\"_ _16\"></span>sostenuti <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>l\u2019adempimento <span class=\"_ _6d\"></span>del <span class=\"_ _16\"></span>contratto <span class=\"_ _16\"></span>solo <span class=\"_ _16\"></span>quando<span class=\"_ _0\"></span> questi <span class=\"_ _15\"></span>sono <span class=\"_ _14\"></span>direttamente <span class=\"_ _14\"></span>correlati <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>contra<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>to, <span class=\"_ _14\"></span>consentono <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>dispor<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>e <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>nuove <span class=\"_ _15\"></span>e <span class=\"_ _14\"></span>m<span class=\"_ _6\"></span>aggiori<span class=\"_ _17\"></span> risorse per gli<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>adempimenti fu<span class=\"_ _0\"></span>turi e si prevede<span class=\"_ _17\"></span> che tali costi saranno recuperati. 11.<span class=\"ls0\"> <span class=\"_ _17\"></span>Attivit\u00e0 e Passivit\u00e0 deri<span class=\"_ _0\"></span>vanti derivanti da<span class=\"_ _0\"></span> contratto </span>La <span class=\"_ _19\"> </span>voce, <span class=\"_ _1f\"> </span>pari <span class=\"_ _19\"> </span>a <span class=\"_ _1f\"> </span><span class=\"ls1\">43</span>,6 <span class=\"_ _19\"> </span>milioni <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>Euro <span class=\"_ _1f\"> </span>(30,6 <span class=\"_ _19\"> </span>milioni <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>Euro <span class=\"_ _1f\"> </span>al <span class=\"_ _19\"> </span>31 <span class=\"_ _1f\"> </span>dicembre <span class=\"_ _19\"> </span>2023)<span class=\"ls13\">, </span>rappresenta<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>l\u2019ammontare<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>lordo <span class=\"_ _17\"></span>dovuto <span class=\"_ _6d\"></span>dai <span class=\"_ _17\"></span>clienti <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>i <span class=\"_ _17\"></span>contratti<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>relativi <span class=\"_ _16\"></span>alle <span class=\"_ _16\"></span>commesse <span class=\"_ _16\"></span>in <span class=\"_ _16\"></span>corso per <span class=\"_ _19\"> </span>i <span class=\"_ _19\"> </span>quali <span class=\"_ _19\"></span>i <span class=\"_ _12\"></span>costi <span class=\"_ _1f\"> </span>sostenuti, <span class=\"_ _19\"></span>pi\u00f9 <span class=\"_ _12\"></span>i <span class=\"_ _19\"> </span>margini <span class=\"_ _19\"> </span>rilevati <span class=\"_ _19\"> </span>(meno <span class=\"_ _12\"></span>le <span class=\"_ _19\"> </span>perdite <span class=\"_ _19\"> </span>rilevate), <span class=\"_ _19\"> </span>eccedono <span class=\"_ _19\"></span>la<span class=\"_ _17\"></span> fatturazione <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>avanzamento <span class=\"_ _16\"></span>lavori. <span class=\"_ _16\"></span>Gli <span class=\"_ _17\"></span>acconti <span class=\"_ _16\"></span>ricevuti <span class=\"_ _16\"></span>per <span class=\"_ _17\"></span>tali <span class=\"_ _16\"></span>commesse, <span class=\"_ _16\"></span>pari <span class=\"_ _16\"></span>a <span class=\"_ _17\"></span>1<span class=\"_ _6\"></span>86,3 <span class=\"_ _16\"></span>milioni di Euro al 31 dicemb<span class=\"_ _17\"></span>re 2024 sono classificati tra le passi<span class=\"_ _17\"></span>vit\u00e0 derivanti dal contra<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>to. Al <span class=\"_ _6\"></span>31 <span class=\"_ _14\"></span>dicembre <span class=\"_ _6\"></span>2024 <span class=\"_ _14\"></span>i <span class=\"_ _6\"></span>lavori <span class=\"_ _6\"></span>in <span class=\"_ _14\"></span>corso <span class=\"_ _6\"></span>riguardano <span class=\"_ _6\"></span>principalmente <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>relative <span class=\"_ _6\"></span>ai cantieri <span class=\"_ _15\"></span>della<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>linea <span class=\"_ _15\"></span>Metropol<span class=\"_ _0\"></span>itana <span class=\"_ _15\"></span>Catanzaro-Cata<span class=\"_ _17\"></span>nzaro <span class=\"_ _15\"></span>Lido, <span class=\"_ _15\"></span>della <span class=\"_ _14\"></span>Metropolitana <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>Napoli, Linea 1 e 6 e della Li<span class=\"_ _0\"></span>nea C dell<span class=\"_ _0\"></span>a Metropolitana<span class=\"_ _0\"></span> di Roma.  In relazi<span class=\"_ _0\"></span>one al<span class=\"_ _17\"></span>le commesse <span class=\"_ _17\"></span>in corso <span class=\"_ _17\"></span>i costi <span class=\"_ _17\"></span>sostenuti <span class=\"_ _17\"></span>ad oggi <span class=\"_ _17\"></span>ammontano a<span class=\"_ _17\"></span> circa <span class=\"_ _17\"></span>1,5<span class=\"_ _6\"></span>3 miliardi di Euro ed<span class=\"_ _0\"></span> i relativi margini a<span class=\"_ _17\"></span> 130,2<span class=\"_ _6\"></span>1 mil<span class=\"_ _0\"></span>ioni di Euro. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-507": {
   "value": "Proventi e oneri<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>finanziari  I proventi e gli oneri <span class=\"_ _17\"></span>finanziari sono rilevati<span class=\"_ _0\"></span> per competenza<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>sulla base<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>degli<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>interessi maturati sul valore<span class=\"_ _17\"></span> netto delle relative attivit\u00e0 e<span class=\"_ _0\"></span> passivit\u00e0 finanziarie<span class=\"_ _17\"></span> utilizzando il tasso di interesse effet<span class=\"_ _0\"></span>tivo, utilizzando cio\u00e8<span class=\"_ _0\"></span> il tasso di in<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>eresse che<span class=\"_ _0\"></span> rende finanziariamente<span class=\"_ _0\"></span> equivalenti tutti i <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>lussi in <span class=\"_ _0\"></span>entrata ed in uscita<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>che c<span class=\"_ _0\"></span>ompongono una dete<span class=\"_ _17\"></span>rminata operazione.<span class=\"_ _82\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-491": {
   "value": "Proventi e oneri<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>finanziari  I proventi e gli oneri <span class=\"_ _17\"></span>finanziari sono rilevati<span class=\"_ _0\"></span> per competenza<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>sulla base<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>degli<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>interessi maturati sul valore<span class=\"_ _17\"></span> netto delle relative attivit\u00e0 e<span class=\"_ _0\"></span> passivit\u00e0 finanziarie<span class=\"_ _17\"></span> utilizzando il tasso di interesse effet<span class=\"_ _0\"></span>tivo, utilizzando cio\u00e8<span class=\"_ _0\"></span> il tasso di in<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>eresse che<span class=\"_ _0\"></span> rende finanziariamente<span class=\"_ _0\"></span> equivalenti tutti i <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>lussi in <span class=\"_ _0\"></span>entrata ed in uscita<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>che c<span class=\"_ _0\"></span>ompongono una dete<span class=\"_ _17\"></span>rminata operazione.<span class=\"_ _82\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "Proventi e oneri<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>finanziari  I proventi e gli oneri <span class=\"_ _17\"></span>finanziari sono rilevati<span class=\"_ _0\"></span> per competenza<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>sulla base<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>degli<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>interessi maturati sul valore<span class=\"_ _17\"></span> netto delle relative attivit\u00e0 e<span class=\"_ _0\"></span> passivit\u00e0 finanziarie<span class=\"_ _17\"></span> utilizzando il tasso di interesse effet<span class=\"_ _0\"></span>tivo, utilizzando cio\u00e8<span class=\"_ _0\"></span> il tasso di in<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>eresse che<span class=\"_ _0\"></span> rende finanziariamente<span class=\"_ _0\"></span> equivalenti tutti i <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>lussi in <span class=\"_ _0\"></span>entrata ed in uscita<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>che c<span class=\"_ _0\"></span>ompongono una dete<span class=\"_ _17\"></span>rminata operazione.<span class=\"_ _82\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "Dividendi I <span class=\"_ _1c\"> </span>dividendi <span class=\"_ _1c\"> </span>sono <span class=\"_ _1c\"> </span>rilevati <span class=\"_ _4\"> </span>quando <span class=\"_ _1c\"> </span>\u00e8 <span class=\"_ _1c\"> </span>stabilito <span class=\"_ _1c\"> </span>il <span class=\"_ _1c\"> </span>diritto <span class=\"_ _4\"> </span>degli <span class=\"_ _1c\"> </span>azionisti <span class=\"_ _1c\"> </span>a <span class=\"_ _1c\"> </span>ricevere <span class=\"_ _1c\"> </span>il pagamento <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>normalmente <span class=\"_ _3\"></span>corrisponde <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>delibera <span class=\"_ _3\"></span>assembleare <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>distribuzione <span class=\"_ _3\"></span>degli stessi. La dist<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ibuzione di<span class=\"_ _17\"></span> dividendi a terzi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>viene qui<span class=\"_ _17\"></span>ndi registrata come pas<span class=\"_ _17\"></span>sivit\u00e0 nel Bilancio nel periodo in cui la<span class=\"_ _17\"></span> distribuzione viene approvata<span class=\"_ _17\"></span> dall\u2019Assemblea degli Azi<span class=\"_ _0\"></span>onisti.<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "I<span class=\"_ _82\"> </span>mposte Le <span class=\"_ _15\"></span>imposte <span class=\"_ _15\"></span>correnti <span class=\"_ _15\"></span>sul<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>reddito <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>periodo <span class=\"_ _15\"></span>sono <span class=\"_ _14\"></span>determinate <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>base <span class=\"_ _15\"></span>alla <span class=\"_ _15\"></span>stima <span class=\"_ _15\"></span>del reddito <span class=\"_ _17\"></span>imponibile <span class=\"_ _17\"></span>e i<span class=\"_ _0\"></span>n <span class=\"_ _17\"></span>conformit\u00e0 <span class=\"_ _17\"></span>alle <span class=\"_ _17\"></span>disposizioni <span class=\"_ _16\"></span>in vigore; <span class=\"_ _16\"></span>si tiene <span class=\"_ _16\"></span>conto, <span class=\"_ _0\"></span>inol<span class=\"_ _0\"></span>tre, <span class=\"_ _17\"></span>degli ef<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>etti derivanti <span class=\"_ _19\"> </span>dall\u2019attivazione <span class=\"_ _19\"> </span>nell\u2019ambito <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>alcune <span class=\"_ _1f\"> </span>societ\u00e0 <span class=\"_ _19\"> </span>del <span class=\"_ _1f\"> </span>Gruppo <span class=\"_ _1f\"> </span>d<span class=\"ff1\">el <span class=\"_ _1f\"> </span>consolida<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o <span class=\"_ _19\"> </span>f<span class=\"_ _6\"></span>iscale<span class=\"_ _17\"></span> </span>nazionale. Le <span class=\"_ _14\"></span>imposte<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>differite <span class=\"_ _6\"></span>attive <span class=\"_ _14\"></span>e <span class=\"_ _6\"></span>passive <span class=\"_ _14\"></span>sono <span class=\"_ _6\"></span>calcolate <span class=\"_ _14\"></span>sulle <span class=\"_ _6\"></span>differenze <span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>empo<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>anee <span class=\"_ _6\"></span>tra <span class=\"_ _14\"></span>i valori <span class=\"_ _3\"></span>patrimoniali<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>iscritti <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>Bilancio <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>corrispondenti <span class=\"_ _3\"></span>valori <span class=\"_ _15\"></span>riconosciuti <span class=\"_ _3\"></span>ai <span class=\"_ _12\"></span>fini <span class=\"_ _15\"></span>fiscali, <span class=\"_ _3\"></span>in base alle aliquote fiscal<span class=\"_ _0\"></span>i e alla normativa fiscale v<span class=\"_ _17\"></span>igenti o sosta<span class=\"_ _6\"></span>nzialmente <span class=\"_ _17\"></span>in vigore alla data di riferimento del<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>bilancio. L\u2019iscrizione <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>attivit\u00e0 <span class=\"_ _1f\"> </span>per <span class=\"_ _21\"> </span>imposte <span class=\"_ _1f\"> </span><span class=\"ff1\">differite <span class=\"_ _1f\"> </span>\u00e8 <span class=\"_ _21\"> </span>effettuata <span class=\"_ _1f\"> </span>quando <span class=\"_ _1f\"> </span>il <span class=\"_ _1f\"> </span>loro <span class=\"_ _21\"> </span>recupero <span class=\"_ _1f\"> </span>\u00e8 </span>probabile, cio\u00e8 quando si prevede che po<span class=\"_ _17\"></span>ssano rendersi disponibili<span class=\"_ _0\"></span> in futuro imponibili fiscali sufficienti a recup<span class=\"_ _0\"></span>erare l\u2019attivit\u00e0<span class=\"_ _0\"></span>.<span class=\"ff1\"> </span>La <span class=\"_ _15\"></span>recuperabilit\u00e0 <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>imposte <span class=\"_ _15\"></span>differite <span class=\"_ _15\"></span>attive <span class=\"_ _15\"></span>viene <span class=\"_ _15\"></span>riesaminat<span class=\"_ _0\"></span>a <span class=\"_ _15\"></span>ad <span class=\"_ _15\"></span>ogni<span class=\"_ _6\"></span> chiusura di period<span class=\"_ _0\"></span>o. Le <span class=\"_ _3\"></span>imposte <span class=\"_ _3\"></span>correnti <span class=\"_ _15\"></span>e <span class=\"_ _12\"></span>differite <span class=\"_ _15\"></span>sono <span class=\"_ _3\"></span>rilevate <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>Conto <span class=\"_ _3\"></span>economico, <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>eccezione <span class=\"_ _3\"></span>di quelle <span class=\"_ _14\"></span>r<span class=\"_ _6\"></span>elative <span class=\"_ _14\"></span>a <span class=\"_ _15\"></span>voci <span class=\"_ _15\"></span>diretta<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ente <span class=\"_ _14\"></span>addebitate <span class=\"_ _15\"></span>o <span class=\"_ _14\"></span>accreditate <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>Pa<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>rimonio <span class=\"_ _14\"></span>netto <span class=\"_ _15\"></span>attraverso<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>il conto <span class=\"_ _19\"> </span>economico <span class=\"_ _19\"> </span>complessivo,<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>nei <span class=\"_ _19\"> </span>cui <span class=\"_ _19\"> </span>casi <span class=\"_ _1f\"> </span>l\u2019effetto <span class=\"_ _19\"> </span>fiscale <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>riconosciuto <span class=\"_ _1f\"> </span>dire<span class=\"ff1\">ttamente <span class=\"_ _19\"> </span>a </span>Patrimonio <span class=\"_ _12\"></span>netto. <span class=\"_ _12\"></span>Le <span class=\"_ _12\"></span>im<span class=\"_ _17\"></span>poste <span class=\"_ _12\"></span>correnti <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>differite <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>compensate<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>quando <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>impos<span class=\"_ _0\"></span>te <span class=\"_ _12\"></span>sul<span class=\"_ _82\"> </span> reddito <span class=\"_ _16\"></span>sono <span class=\"_ _17\"></span>applicate <span class=\"_ _16\"></span>dalla <span class=\"_ _17\"></span>medesima <span class=\"_ _16\"></span>autorit\u00e0 <span class=\"_ _16\"></span>f<span class=\"_ _6\"></span>iscal<span class=\"_ _0\"></span>e, <span class=\"_ _17\"></span>vi <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>un <span class=\"_ _16\"></span>diritto <span class=\"_ _17\"></span>legale <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>compensazion<span class=\"_ _0\"></span>e ed \u00e8 attesa una liqu<span class=\"_ _0\"></span>idazione del saldo<span class=\"_ _0\"></span> netto.  Le <span class=\"_ _14\"></span>altre <span class=\"_ _14\"></span>imposte <span class=\"_ _6\"></span>non <span class=\"_ _14\"></span>correlate <span class=\"_ _6\"></span>al <span class=\"_ _14\"></span>reddito, <span class=\"_ _14\"></span>come <span class=\"_ _14\"></span>le <span class=\"_ _6\"></span>tasse <span class=\"_ _14\"></span>sugli <span class=\"_ _14\"></span>immobili, <span class=\"_ _6\"></span>sono <span class=\"_ _14\"></span>incluse tra gli Altri cos<span class=\"_ _0\"></span>ti operativi. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "mposte Le <span class=\"_ _15\"></span>imposte <span class=\"_ _15\"></span>correnti <span class=\"_ _15\"></span>sul<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>reddito <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>periodo <span class=\"_ _15\"></span>sono <span class=\"_ _14\"></span>determinate <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>base <span class=\"_ _15\"></span>alla <span class=\"_ _15\"></span>stima <span class=\"_ _15\"></span>del reddito <span class=\"_ _17\"></span>imponibile <span class=\"_ _17\"></span>e i<span class=\"_ _0\"></span>n <span class=\"_ _17\"></span>conformit\u00e0 <span class=\"_ _17\"></span>alle <span class=\"_ _17\"></span>disposizioni <span class=\"_ _16\"></span>in vigore; <span class=\"_ _16\"></span>si tiene <span class=\"_ _16\"></span>conto, <span class=\"_ _0\"></span>inol<span class=\"_ _0\"></span>tre, <span class=\"_ _17\"></span>degli ef<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>etti derivanti <span class=\"_ _19\"> </span>dall\u2019attivazione <span class=\"_ _19\"> </span>nell\u2019ambito <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>alcune <span class=\"_ _1f\"> </span>societ\u00e0 <span class=\"_ _19\"> </span>del <span class=\"_ _1f\"> </span>Gruppo <span class=\"_ _1f\"> </span>d<span class=\"ff1\">el <span class=\"_ _1f\"> </span>consolida<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o <span class=\"_ _19\"> </span>f<span class=\"_ _6\"></span>iscale<span class=\"_ _17\"></span> </span>nazionale. Le <span class=\"_ _14\"></span>imposte<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>differite <span class=\"_ _6\"></span>attive <span class=\"_ _14\"></span>e <span class=\"_ _6\"></span>passive <span class=\"_ _14\"></span>sono <span class=\"_ _6\"></span>calcolate <span class=\"_ _14\"></span>sulle <span class=\"_ _6\"></span>differenze <span class=\"_ _6\"></span>t<span class=\"_ _6\"></span>empo<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>anee <span class=\"_ _6\"></span>tra <span class=\"_ _14\"></span>i valori <span class=\"_ _3\"></span>patrimoniali<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>iscritti <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>Bilancio <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>corrispondenti <span class=\"_ _3\"></span>valori <span class=\"_ _15\"></span>riconosciuti <span class=\"_ _3\"></span>ai <span class=\"_ _12\"></span>fini <span class=\"_ _15\"></span>fiscali, <span class=\"_ _3\"></span>in base alle aliquote fiscal<span class=\"_ _0\"></span>i e alla normativa fiscale v<span class=\"_ _17\"></span>igenti o sosta<span class=\"_ _6\"></span>nzialmente <span class=\"_ _17\"></span>in vigore alla data di riferimento del<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>bilancio. L\u2019iscrizione <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>attivit\u00e0 <span class=\"_ _1f\"> </span>per <span class=\"_ _21\"> </span>imposte <span class=\"_ _1f\"> </span><span class=\"ff1\">differite <span class=\"_ _1f\"> </span>\u00e8 <span class=\"_ _21\"> </span>effettuata <span class=\"_ _1f\"> </span>quando <span class=\"_ _1f\"> </span>il <span class=\"_ _1f\"> </span>loro <span class=\"_ _21\"> </span>recupero <span class=\"_ _1f\"> </span>\u00e8 </span>probabile, cio\u00e8 quando si prevede che po<span class=\"_ _17\"></span>ssano rendersi disponibili<span class=\"_ _0\"></span> in futuro imponibili fiscali sufficienti a recup<span class=\"_ _0\"></span>erare l\u2019attivit\u00e0<span class=\"_ _0\"></span>.<span class=\"ff1\"> </span>La <span class=\"_ _15\"></span>recuperabilit\u00e0 <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>imposte <span class=\"_ _15\"></span>differite <span class=\"_ _15\"></span>attive <span class=\"_ _15\"></span>viene <span class=\"_ _15\"></span>riesaminat<span class=\"_ _0\"></span>a <span class=\"_ _15\"></span>ad <span class=\"_ _15\"></span>ogni<span class=\"_ _6\"></span> chiusura di period<span class=\"_ _0\"></span>o. Le <span class=\"_ _3\"></span>imposte <span class=\"_ _3\"></span>correnti <span class=\"_ _15\"></span>e <span class=\"_ _12\"></span>differite <span class=\"_ _15\"></span>sono <span class=\"_ _3\"></span>rilevate <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>Conto <span class=\"_ _3\"></span>economico, <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>eccezione <span class=\"_ _3\"></span>di quelle <span class=\"_ _14\"></span>r<span class=\"_ _6\"></span>elative <span class=\"_ _14\"></span>a <span class=\"_ _15\"></span>voci <span class=\"_ _15\"></span>diretta<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ente <span class=\"_ _14\"></span>addebitate <span class=\"_ _15\"></span>o <span class=\"_ _14\"></span>accreditate <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>Pa<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>rimonio <span class=\"_ _14\"></span>netto <span class=\"_ _15\"></span>attraverso<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>il conto <span class=\"_ _19\"> </span>economico <span class=\"_ _19\"> </span>complessivo,<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>nei <span class=\"_ _19\"> </span>cui <span class=\"_ _19\"> </span>casi <span class=\"_ _1f\"> </span>l\u2019effetto <span class=\"_ _19\"> </span>fiscale <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>riconosciuto <span class=\"_ _1f\"> </span>dire<span class=\"ff1\">ttamente <span class=\"_ _19\"> </span>a </span>Patrimonio <span class=\"_ _12\"></span>netto. <span class=\"_ _12\"></span>Le <span class=\"_ _12\"></span>im<span class=\"_ _17\"></span>poste <span class=\"_ _12\"></span>correnti <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>differite <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>compensate<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>quando <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>impos<span class=\"_ _0\"></span>te <span class=\"_ _12\"></span>sul<span class=\"_ _82\"> </span> reddito <span class=\"_ _16\"></span>sono <span class=\"_ _17\"></span>applicate <span class=\"_ _16\"></span>dalla <span class=\"_ _17\"></span>medesima <span class=\"_ _16\"></span>autorit\u00e0 <span class=\"_ _16\"></span>f<span class=\"_ _6\"></span>iscal<span class=\"_ _0\"></span>e, <span class=\"_ _17\"></span>vi <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>un <span class=\"_ _16\"></span>diritto <span class=\"_ _17\"></span>legale <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>compensazion<span class=\"_ _0\"></span>e ed \u00e8 attesa una liqu<span class=\"_ _0\"></span>idazione del saldo<span class=\"_ _0\"></span> netto.  Le <span class=\"_ _14\"></span>altre <span class=\"_ _14\"></span>imposte <span class=\"_ _6\"></span>non <span class=\"_ _14\"></span>correlate <span class=\"_ _6\"></span>al <span class=\"_ _14\"></span>reddito, <span class=\"_ _14\"></span>come <span class=\"_ _14\"></span>le <span class=\"_ _6\"></span>tasse <span class=\"_ _14\"></span>sugli <span class=\"_ _14\"></span>immobili, <span class=\"_ _6\"></span>sono <span class=\"_ _14\"></span>incluse tra gli Altri cos<span class=\"_ _0\"></span>ti operativi. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "Operazioni in valu<span class=\"_ _17\"></span>te diverse dalla valuta <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>unzionale Tutte <span class=\"_ _6\"></span>le transazioni in <span class=\"_ _6\"></span>valuta <span class=\"_ _6\"></span>diversa dalla valuta <span class=\"_ _6\"></span>funzionale delle singole <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _6\"></span>del Gruppo sono ril<span class=\"_ _0\"></span>evate al tasso di ca<span class=\"_ _17\"></span>mbio in essere alla data dell'ope<span class=\"_ _17\"></span>razione. Le <span class=\"_ _5\"> </span>attivit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _5\"> </span>e <span class=\"_ _5\"> </span>le <span class=\"_ _5\"> </span>pa<span class=\"_ _0\"></span>ssivit\u00e0 <span class=\"_ _4\"> </span>monetarie <span class=\"_ _4\"> </span>denominate <span class=\"_ _5\"> </span>in <span class=\"_ _4\"> </span>valuta <span class=\"_ _5\"> </span>dive<span class=\"_ _0\"></span>rsa <span class=\"_ _5\"> </span>da<span class=\"_ _17\"></span>lla <span class=\"_ _5\"> </span>valuta funzionale <span class=\"_ _16\"></span>sono <span class=\"_ _17\"></span>successivamente<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>adeguate <span class=\"_ _17\"></span>al <span class=\"_ _16\"></span>tasso <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>cambio <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>essere <span class=\"_ _17\"></span>alla <span class=\"_ _16\"></span>data <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>chiusura del <span class=\"_ _15\"></span>periodo <span class=\"_ _15\"></span>p<span class=\"_ _0\"></span>resentato. <span class=\"_ _14\"></span>La <span class=\"_ _15\"></span>differenza, <span class=\"_ _14\"></span>positiva <span class=\"_ _15\"></span>o <span class=\"_ _15\"></span>negativa, <span class=\"_ _14\"></span>tra <span class=\"_ _15\"></span>i <span class=\"_ _15\"></span>valori <span class=\"_ _15\"></span>co<span class=\"_ _17\"></span>nvertiti <span class=\"_ _15\"></span>a<span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>cambi <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> periodo e quelli origi<span class=\"_ _17\"></span>nari \u00e8 imputata al Conto<span class=\"_ _0\"></span> economico. Il <span class=\"_ _15\"></span>Bilancio <span class=\"_ _15\"></span>Consolidato <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>Gruppo <span class=\"_ _3\"></span>Caltagirone <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"></span>redatto <span class=\"_ _15\"></span>in <span class=\"_ _3\"></span>Euro, <span class=\"_ _15\"></span>valuta <span class=\"_ _3\"></span>funzionale<span class=\"_ _17\"></span> della Capogruppo<span class=\"_ _0\"></span>. Le <span class=\"_ _17\"></span>att<span class=\"_ _6\"></span>ivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>e passivit\u00e0<span class=\"_ _17\"></span> non<span class=\"_ _17\"></span> monetarie <span class=\"_ _17\"></span>denominate <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>valuta <span class=\"_ _17\"></span>diversa <span class=\"_ _17\"></span>dall\u2019<span class=\"ff1\">Euro ed <span class=\"_ _17\"></span>iscritte </span>al <span class=\"_ _15\"></span>costo <span class=\"_ _15\"></span>storico <span class=\"_ _15\"></span>sono <span class=\"_ _14\"></span>convertite <span class=\"_ _15\"></span>utilizzando <span class=\"_ _14\"></span>il <span class=\"_ _15\"></span>tasso <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>cambio <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>vigore<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>alla <span class=\"_ _14\"></span>data <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>iniziale rilevazione del<span class=\"_ _0\"></span>l'operazione.  Le <span class=\"_ _21\"> </span>attivit\u00e0 <span class=\"_ _21\"> </span>e  le <span class=\"_ _1f\"> </span>passivit\u00e0 <span class=\"_ _21\"> </span>non <span class=\"_ _21\"> </span>monetarie <span class=\"_ _21\"> </span>iscritte <span class=\"_ _21\"> </span>al <span class=\"_ _21\"> </span>valore  eq<span class=\"_ _0\"></span>uo <span class=\"_ _21\"> </span>(<span class=\"ff6\">f<span class=\"_ _6\"></span>air <span class=\"_ _21\"> </span>value</span>) <span class=\"_ _21\"> </span>sono convertite util<span class=\"_ _0\"></span>izzando il tasso di<span class=\"_ _0\"></span> cambio alla data<span class=\"_ _17\"></span> di determinazione di tale <span class=\"_ _17\"></span>valore.<span class=\"_ _6\"></span> Conversione de<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span> bilanci de<span class=\"_ _17\"></span>l<span class=\"_ _6\"></span>le imprese<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>estere  I <span class=\"_ _14\"></span>bilanci <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _6\"></span>controllate, <span class=\"_ _6\"></span>collegate <span class=\"_ _6\"></span>e <span class=\"_ _14\"></span><span class=\"ff6\">joint <span class=\"_ _6\"></span>venture</span> <span class=\"_ _6\"></span>sono <span class=\"_ _14\"></span>redatti <span class=\"_ _6\"></span>utilizzando <span class=\"_ _6\"></span>la valuta dell'ambien<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e economico pr<span class=\"_ _17\"></span>evalente in cui esse operano<span class=\"_ _0\"></span> (valuta funzi<span class=\"_ _17\"></span>onale). <span class=\"_ _6\"></span> I <span class=\"_ _19\"> </span>bil<span class=\"_ _0\"></span>an<span class=\"_ _17\"></span>ci <span class=\"_ _19\"> </span>delle<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>soci<span class=\"_ _17\"></span>et\u00e0 <span class=\"_ _19\"> </span>oper<span class=\"_ _17\"></span>anti<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>in <span class=\"_ _19\"> </span>pae<span class=\"_ _0\"></span>si <span class=\"_ _19\"> </span>non<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>inclu<span class=\"_ _17\"></span>si <span class=\"_ _19\"> </span>nell<span class=\"_ _17\"></span>\u2019are<span class=\"_ _17\"></span>a <span class=\"_ _21\"> </span><span class=\"ff1\">Euro<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _19\"> </span>con<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>rti<span class=\"_ _17\"></span>ti <span class=\"_ _1f\"> </span>in<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>Eu<span class=\"_ _17\"></span>ro </span>ap<span class=\"_ _17\"></span>plica<span class=\"_ _17\"></span>ndo<span class=\"_ _17\"></span>, alle<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>vo<span class=\"_ _17\"></span>ci di<span class=\"_ _17\"></span> stato<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>pa<span class=\"_ _17\"></span>trimo<span class=\"_ _17\"></span>nial<span class=\"_ _17\"></span>e, il<span class=\"_ _17\"></span> tass<span class=\"_ _0\"></span>o di<span class=\"_ _17\"></span> camb<span class=\"_ _17\"></span>io in<span class=\"_ _17\"></span> vigo<span class=\"_ _17\"></span>re all<span class=\"_ _17\"></span>a dat<span class=\"_ _17\"></span>a di c<span class=\"_ _0\"></span>hi<span class=\"_ _17\"></span>usur<span class=\"_ _0\"></span>a de<span class=\"_ _17\"></span>l pe<span class=\"_ _17\"></span>riod<span class=\"_ _17\"></span>o <span class=\"_ _16\"></span>di <span class=\"_ _6d\"></span>rife<span class=\"_ _0\"></span>rim<span class=\"_ _17\"></span>ento<span class=\"_ _17\"></span>, <span class=\"_ _16\"></span>e, <span class=\"_ _6d\"></span>alle<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>voci<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>di <span class=\"_ _6d\"></span>con<span class=\"_ _17\"></span>to <span class=\"_ _16\"></span>ec<span class=\"_ _0\"></span>ono<span class=\"_ _0\"></span>mico<span class=\"_ _17\"></span>, <span class=\"_ _16\"></span>il <span class=\"_ _6d\"></span>cam<span class=\"_ _17\"></span>bio <span class=\"_ _6d\"></span>medi<span class=\"_ _17\"></span>o <span class=\"_ _16\"></span>del<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>period<span class=\"_ _17\"></span>o <span class=\"_ _16\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>rifer<span class=\"_ _17\"></span>imen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span><span class=\"lsc\">o </span>(ad<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>ecce<span class=\"_ _17\"></span>zion<span class=\"_ _17\"></span>e <span class=\"_ _12\"></span>dell<span class=\"_ _17\"></span>e <span class=\"_ _12\"></span>enti<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _12\"></span>lo<span class=\"_ _17\"></span>cate<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>in <span class=\"_ _3\"></span>Turc<span class=\"_ _0\"></span>hia<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>le<span class=\"_ _17\"></span> <span class=\"_ _19\"></span>qu<span class=\"_ _17\"></span>ali <span class=\"_ _3\"></span>vien<span class=\"_ _17\"></span>e <span class=\"_ _12\"></span>usa<span class=\"_ _17\"></span>to <span class=\"_ _12\"></span>il <span class=\"_ _3\"></span>cambi<span class=\"_ _17\"></span>o <span class=\"_ _12\"></span>all<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>di ch<span class=\"_ _0\"></span>iu<span class=\"_ _17\"></span>sura<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>del<span class=\"_ _0\"></span>l\u2019a<span class=\"_ _17\"></span>nno<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>ca<span class=\"_ _17\"></span>usa <span class=\"_ _14\"></span>de<span class=\"_ _0\"></span>ll\u2019<span class=\"_ _17\"></span>appl<span class=\"_ _17\"></span>icazi<span class=\"_ _17\"></span>one<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>d<span class=\"_ _0\"></span>ello <span class=\"_ _6\"></span>IAS<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>2<span class=\"_ _0\"></span>9),<span class=\"ff1\"> <span class=\"_ _14\"></span>nel<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>caso<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>cu<span class=\"_ _17\"></span>i <span class=\"_ _14\"></span>non<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>si<span class=\"_ _17\"></span>ano<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>ril<span class=\"_ _17\"></span>eva<span class=\"_ _17\"></span>te </span>ne<span class=\"_ _17\"></span>l <span class=\"_ _12\"></span>perio<span class=\"_ _17\"></span>do <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>rif<span class=\"_ _17\"></span>erime<span class=\"_ _17\"></span>nto <span class=\"_ _12\"></span>fl<span class=\"_ _0\"></span>uttu<span class=\"_ _17\"></span>azio<span class=\"_ _17\"></span>ni <span class=\"_ _12\"></span>sig<span class=\"_ _17\"></span>nific<span class=\"_ _17\"></span>ativ<span class=\"_ _17\"></span>e, <span class=\"_ _19\"></span>ne<span class=\"_ _17\"></span>l <span class=\"_ _12\"></span>qua<span class=\"_ _0\"></span>l <span class=\"_ _12\"></span>cas<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>vi<span class=\"_ _0\"></span>ene<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>util<span class=\"_ _17\"></span>izz<span class=\"_ _17\"></span>ato <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>tas<span class=\"_ _17\"></span>so <span class=\"_ _12\"></span>di ca<span class=\"_ _0\"></span>mbi<span class=\"_ _17\"></span>o <span class=\"_ _15\"></span>al<span class=\"_ _0\"></span>la<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>da<span class=\"_ _17\"></span>ta <span class=\"_ _15\"></span>del<span class=\"_ _17\"></span>la <span class=\"_ _15\"></span>tr<span class=\"_ _17\"></span>ansa<span class=\"_ _17\"></span>zion<span class=\"_ _17\"></span>e. <span class=\"_ _15\"></span>Le<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _17\"></span>ffere<span class=\"_ _0\"></span>nz<span class=\"_ _0\"></span>e <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>con<span class=\"_ _0\"></span>ver<span class=\"_ _17\"></span>sion<span class=\"_ _17\"></span>e <span class=\"_ _15\"></span>der<span class=\"_ _17\"></span>ivan<span class=\"_ _17\"></span>ti <span class=\"_ _15\"></span>dal<span class=\"_ _17\"></span>l\u2019ad<span class=\"_ _17\"></span>egua<span class=\"_ _17\"></span>ment<span class=\"_ _17\"></span>o de<span class=\"_ _17\"></span>l <span class=\"_ _12\"></span>patr<span class=\"_ _17\"></span>imon<span class=\"_ _17\"></span>io <span class=\"_ _12\"></span>ne<span class=\"_ _17\"></span>tto <span class=\"_ _12\"></span>in<span class=\"_ _17\"></span>izia<span class=\"_ _17\"></span>le <span class=\"_ _3\"></span>ai <span class=\"_ _12\"></span>ca<span class=\"_ _17\"></span>mbi <span class=\"_ _3\"></span>corre<span class=\"_ _17\"></span>nti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>fin<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>pe<span class=\"_ _17\"></span>riod<span class=\"_ _17\"></span>o <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>le<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>diff<span class=\"_ _0\"></span>ere<span class=\"_ _17\"></span>nze <span class=\"_ _3\"></span>deri<span class=\"_ _17\"></span>van<span class=\"_ _0\"></span>ti <span class=\"_ _3\"></span>dal<span class=\"_ _17\"></span>la d<span class=\"ff7\">i<span class=\"_ _17\"></span>versa<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span>meto<span class=\"_ _17\"></span>dolo<span class=\"_ _17\"></span>gia <span class=\"_ _1c\"> </span>usata<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span>per <span class=\"_ _1c\"> </span>la <span class=\"_ _1c\"> </span>con<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>rsi<span class=\"_ _17\"></span>one <span class=\"_ _4\"> </span>de<span class=\"_ _17\"></span>l <span class=\"_ _4\"> </span>ris<span class=\"_ _17\"></span>ultato<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span>d\u2019e<span class=\"_ _17\"></span>serci<span class=\"_ _17\"></span>zio, <span class=\"_ _1c\"> </span>sono<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span>ril<span class=\"_ _0\"></span>eva<span class=\"_ _17\"></span>te <span class=\"_ _1c\"> </span>a<span class=\"_ _82\"> </span></span><span class=\"ff7\"> </span>pa<span class=\"_ _17\"></span>trimo<span class=\"_ _17\"></span>nio <span class=\"_ _17\"></span>netto<span class=\"_ _17\"></span> attra<span class=\"_ _17\"></span>vers<span class=\"_ _17\"></span>o il<span class=\"_ _17\"></span> conto<span class=\"_ _17\"></span> eco<span class=\"_ _17\"></span>nomi<span class=\"_ _17\"></span>co com<span class=\"_ _17\"></span>ple<span class=\"_ _0\"></span>ssi<span class=\"_ _17\"></span>vo e <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no e<span class=\"_ _17\"></span>spos<span class=\"_ _17\"></span>te se<span class=\"_ _0\"></span>pa<span class=\"_ _17\"></span>ratam<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>in<span class=\"_ _17\"></span> un<span class=\"_ _17\"></span>a ap<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>si<span class=\"_ _17\"></span>ta ri<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>rva<span class=\"_ _17\"></span> dell<span class=\"_ _17\"></span>o ste<span class=\"_ _0\"></span>sso<span class=\"_ _17\"></span>. Al <span class=\"_ _5\"> </span>momento <span class=\"_ _5\"> </span>della <span class=\"_ _5\"> </span>dismissione <span class=\"_ _4\"> </span>di <span class=\"_ _13\"> </span>un\u2019enti<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _5\"> </span>economica <span class=\"_ _5\"> </span>estera, <span class=\"_ _5\"> </span>le <span class=\"_ _5\"> </span>differenze <span class=\"_ _5\"> </span>di<span class=\"_ _0\"></span> conversione cumulate <span class=\"_ _6\"></span>e r<span class=\"_ _6\"></span>iportate<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>in <span class=\"_ _6\"></span>apposita riserva <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>patrimonio netto <span class=\"_ _6\"></span>saranno rilevate <span class=\"_ _6\"></span>a conto economico. I <span class=\"_ _17\"></span>principali <span class=\"_ _16\"></span>tassi <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>cambio <span class=\"_ _16\"></span>utilizzati <span class=\"_ _16\"></span>per <span class=\"_ _17\"></span>la <span class=\"_ _16\"></span>conversione <span class=\"_ _16\"></span>in <span class=\"_ _17\"></span>Euro <span class=\"_ _17\"></span>dei <span class=\"_ _16\"></span>bilanci <span class=\"_ _16\"></span>delle <span class=\"_ _16\"></span>imprese con valuta funzional<span class=\"_ _0\"></span>e diversa dall\u2019<span class=\"ff1\">E<span class=\"_ _17\"></span>uro<span class=\"_ _6\"></span>, sono i se<span class=\"_ _17\"></span>guenti: </span><table class=\"s w3a7 h2a7\" id=\"_be552af2-1633-4dac-bfc4-4bb6886f0ed6\"><tr><td></td><td class=\"c x1ec y17b2 w10 h2f\"><div class=\"t m0 xc9 h3 y77 ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre  </div></td><td class=\"c x1ed y17b2 w1f1 h2f\"><div class=\"t m0 x23 h3 y77 ff2 fs0 fc0 sc0 ls0 ws0\">Media  </div></td><td class=\"c x1ee y17b2 wc h2f\"><div class=\"t m0 xc9 h3 y77 ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre  </div></td><td class=\"c x1ef y17b2 w35 h2f\"><div class=\"t m0 x23 h3 y77 ff2 fs0 fc0 sc0 ls0 ws0\">Media  </div></td></tr><tr><td></td><td class=\"c x1ec y17b3 w10 h32\"><div class=\"t m0 x3f h3 y13b5 ff2 fs0 fc0 sc0 lse ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1ed y17b3 w1f1 h32\"><div class=\"t m0 x3f h3 y13b5 ff2 fs0 fc0 sc0 lse ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1ee y17b3 wc h32\"><div class=\"t m0 x3f h3 y13b5 ff2 fs0 fc0 sc0 lse ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x1ef y17b3 w35 h32\"><div class=\"t m0 x3f h3 y13b5 ff2 fs0 fc0 sc0 lse ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y17b4 w1f0 h1f2\"><div class=\"t m0 x1b h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">Lira turca <span class=\"ff7\">\u2013</span> TRY * </div></td><td class=\"c x1ec y17b4 w10 h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">36,74 </div></td><td class=\"c x1ed y17b4 w1f1 h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">35,57 </div></td><td class=\"c x1ee y17b4 wc h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">32,65 </div></td><td class=\"c x1ef y17b4 w35 h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">25,76 </div></td></tr><tr><td class=\"c x1f0 y17b5 w1f0 h1f2\"><div class=\"t m0 x1b h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">Dollaro USA <span class=\"ff7\">\u2013</span> USD </div></td><td class=\"c x1ec y17b5 w10 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">1,04 </div></td><td class=\"c x1ed y17b5 w1f1 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">1,08 </div></td><td class=\"c x1ee y17b5 wc h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">1,11 </div></td><td class=\"c x1ef y17b5 w35 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">1,08 </div></td></tr><tr><td class=\"c x1f0 y17b6 w1f0 h1f2\"><div class=\"t m0 x1b h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">Sterlina inglese <span class=\"ff7\">\u2013</span> GBP </div></td><td class=\"c x1ec y17b6 w10 h1f2\"><div class=\"t m0 x70 h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">0,83 </div></td><td class=\"c x1ed y17b6 w1f1 h1f2\"><div class=\"t m0 x70 h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">0,85 </div></td><td class=\"c x1ee y17b6 wc h1f2\"><div class=\"t m0 x70 h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">0,87 </div></td><td class=\"c x1ef y17b6 w35 h1f2\"><div class=\"t m0 x70 h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">0,87 </div></td></tr><tr><td class=\"c x1f0 y17b7 w1f0 h1f2\"><div class=\"t m0 x1b h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">Sterlina egiziana <span class=\"ff7\">\u2013</span> EGP </div></td><td class=\"c x1ec y17b7 w10 h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">52,81 </div></td><td class=\"c x1ed y17b7 w1f1 h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">48,68 </div></td><td class=\"c x1ee y17b7 wc h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">34,24 </div></td><td class=\"c x1ef y17b7 w35 h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">33,01 </div></td></tr><tr><td class=\"c x1f0 y17b8 w1f0 h1f2\"><div class=\"t m0 x1b h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">Corona danese <span class=\"ff7\">\u2013</span> DKK </div></td><td class=\"c x1ec y17b8 w10 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">7,46 </div></td><td class=\"c x1ed y17b8 w1f1 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">7,46 </div></td><td class=\"c x1ee y17b8 wc h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">7,45 </div></td><td class=\"c x1ef y17b8 w35 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">7,45 </div></td></tr><tr><td class=\"c x1f0 y17b9 w1f0 h1f2\"><div class=\"t m0 x1b h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">Corona islandese <span class=\"ff7\">\u2013</span> ISK </div></td><td class=\"c x1ec y17b9 w10 h1f2\"><div class=\"t m0 x23 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">143,90 </div></td><td class=\"c x1ed y17b9 w1f1 h1f2\"><div class=\"t m0 x23 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">149,31 </div></td><td class=\"c x1ee y17b9 wc h1f2\"><div class=\"t m0 x23 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">150,50 </div></td><td class=\"c x1ef y17b9 w35 h1f2\"><div class=\"t m0 x23 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">149,13 </div></td></tr><tr><td class=\"c x1f0 y17ba w1f0 h1f2\"><div class=\"t m0 x1b h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">Corona norvegese <span class=\"ff7\">\u2013</span> NOK </div></td><td class=\"c x1ec y17ba w10 h1f2\"><div class=\"t m0 x25 h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">11,80 </div></td><td class=\"c x1ed y17ba w1f1 h1f2\"><div class=\"t m0 x25 h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">11,63 </div></td><td class=\"c x1ee y17ba wc h1f2\"><div class=\"t m0 x25 h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">11,24 </div></td><td class=\"c x1ef y17ba w35 h1f2\"><div class=\"t m0 x25 h2 y8e3 ff1 fs0 fc0 sc0 ls0 ws0\">11,42 </div></td></tr><tr><td class=\"c x1f0 y17bb w1f0 h1f2\"><div class=\"t m0 x1b h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">Corona svedese <span class=\"ff7\">\u2013</span> <span class=\"ls1a\">SEK</span> </div></td><td class=\"c x1ec y17bb w10 h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">11,46 </div></td><td class=\"c x1ed y17bb w1f1 h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">11,43 </div></td><td class=\"c x1ee y17bb wc h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">11,10 </div></td><td class=\"c x1ef y17bb w35 h1f2\"><div class=\"t m0 x25 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">11,48 </div></td></tr><tr><td class=\"c x1f0 y17bc w1f0 h1f2\"><div class=\"t m0 x1b h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">Ringgit malese - MYR </div></td><td class=\"c x1ec y17bc w10 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">4,65 </div></td><td class=\"c x1ed y17bc w1f1 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">4,95 </div></td><td class=\"c x1ee y17bc wc h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">5,08 </div></td><td class=\"c x1ef y17bc w35 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">4,93 </div></td></tr><tr><td class=\"c x1f0 y17bd w1f0 h1f2\"><div class=\"t m0 x1b h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">Yuan renminbi cinese - <span class=\"ls15\">CNY</span> </div></td><td class=\"c x1ec y17bd w10 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">7,58 </div></td><td class=\"c x1ed y17bd w1f1 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">7,79 </div></td><td class=\"c x1ee y17bd wc h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">7,85 </div></td><td class=\"c x1ef y17bd w35 h1f2\"><div class=\"t m0 x70 h2 y171 ff1 fs0 fc0 sc0 ls0 ws0\">7,66 </div></td></tr></table>(*) Per le control<span class=\"_ _17\"></span>lat<span class=\"_ _6\"></span>e turche,<span class=\"_ _0\"></span> si riman<span class=\"_ _0\"></span>da al paragrafo \"Tur<span class=\"_ _17\"></span>chia <span class=\"_ _6\"></span><span class=\"ffd\">\u2013</span> <span class=\"ffd\">economia iperinf<span class=\"_ _17\"></span>lazionata: impatti per l\u2019<span class=\"_ _0\"></span>applicazione dello <span class=\"_ _17\"></span>I<span class=\"_ _6\"></span>AS </span>29\". ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "Aggregazioni di<span class=\"_ _0\"></span> impresa Le <span class=\"_ _7\"> </span>aggregazioni <span class=\"_ _7\"> </span><span class=\"ff7\">aziendali <span class=\"_ _7\"> </span>sono <span class=\"_ _7\"> </span>rilevate <span class=\"_ _7\"> </span>secondo<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>il <span class=\"_ _7\"> </span>metodo <span class=\"_ _7\"> </span>dell\u2019acquisizione </span>(\u201c<span class=\"ff1 ls0\">acquisition <span class=\"_ _0\"></span>method<span class=\"ff7\">\u201d). Second<span class=\"_ _0\"></span>o tale metodo:<span class=\"ff1\"> <span class=\"_ _7c\"> </span>  </span></span></span>\u2022<span class=\"ff1\"> <span class=\"_ _47\"> </span><span class=\"ff7 fc0\">il  corrispettivo  tra<span class=\"_ _0\"></span>sferito  in  un\u2019aggregazi<span class=\"_ _17\"></span>one  aziendale  \u00e8  valutato<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>al  fair  value, </span></span>calcolato <span class=\"_ _19\"> </span>come <span class=\"_ _19\"> </span>la <span class=\"_ _1f\"> </span>somma <span class=\"_ _19\"> </span>dei <span class=\"_ _19\"> </span>f<span class=\"_ _6\"></span>air <span class=\"_ _19\"> </span>value <span class=\"_ _19\"> </span>delle <span class=\"_ _19\"> </span>attivit\u00e0 <span class=\"_ _19\"> </span>trasferite <span class=\"_ _19\"> </span>e <span class=\"_ _1f\"> </span>delle <span class=\"_ _19\"> </span>passivit\u00e0 assunte dal Gruppo alla data di <span class=\"_ _6\"></span>acquisizione e degl<span class=\"_ _17\"></span>i <span class=\"_ _6\"></span>strumenti di capitale emessi in cambi<span class=\"ff7\">o <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>controllo <span class=\"_ _17\"></span>dell\u2019impresa <span class=\"_ _16\"></span>acquisita.<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>Gli <span class=\"_ _17\"></span>oneri <span class=\"_ _16\"></span>accessori <span class=\"_ _16\"></span>alla <span class=\"_ _16\"></span>tr<span class=\"_ _6\"></span>ansazi<span class=\"_ _0\"></span>one <span class=\"_ _16\"></span>sono </span>rilevati nel con<span class=\"_ _0\"></span>to economi<span class=\"_ _0\"></span>co nel momento in cui <span class=\"_ _17\"></span>sono sostenuti; \u2022<span class=\"ff1\"> <span class=\"_ _47\"> </span><span class=\"fc0\">alla <span class=\"_ _17\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _17\"></span>acquisizione, <span class=\"_ _16\"></span>le attivit\u00e0<span class=\"_ _17\"></span> identifica<span class=\"_ _0\"></span>bili <span class=\"_ _17\"></span>acquisite <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>passivit\u00e0 a<span class=\"_ _17\"></span>ssunte <span class=\"_ _0\"></span>sono<span class=\"_ _0\"></span> </span></span>rilevate al <span class=\"_ _17\"></span>fair value al<span class=\"_ _17\"></span>la data di a<span class=\"_ _17\"></span>cquisizione; cos<span class=\"_ _0\"></span>tituiscono un<span class=\"_ _0\"></span>\u2019eccezione <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>imposte<span class=\"_ _0\"></span> differite a<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>tive <span class=\"_ _0\"></span>e passi<span class=\"_ _0\"></span>ve, <span class=\"_ _0\"></span>le attivi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0 e<span class=\"_ _0\"></span> passivit\u00e0<span class=\"_ _17\"></span> per <span class=\"_ _0\"></span>benefici ai <span class=\"_ _17\"></span>dipendenti, le <span class=\"_ _17\"></span>passivit\u00e0 o strumenti di capitale relativi a pagamenti basati su <span class=\"_ _6\"></span>azioni dell\u2019i<span class=\"_ _0\"></span>mpresa acquisita o pagamenti <span class=\"_ _19\"> </span>basati <span class=\"_ _1f\"> </span>su <span class=\"_ _1f\"> </span>azioni <span class=\"_ _1f\"> </span>relativi <span class=\"_ _1f\"> </span>al <span class=\"_ _1f\"> </span>gruppo<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>emessi <span class=\"_ _1f\"> </span>in <span class=\"_ _19\"> </span>sostituzione <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>contratti<span class=\"_ _0\"></span> dell\u2019i<span class=\"_ _0\"></span>mpresa <span class=\"_ _6\"></span>acquisita, e <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>attivit\u00e0 (o <span class=\"_ _6\"></span>gruppi di <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>e passivit<span class=\"_ _6\"></span><span class=\"ff1\">\u00e0) <span class=\"_ _6\"></span>possedu<span class=\"_ _0\"></span>te <span class=\"_ _6\"></span>per la </span>vendita, che sono<span class=\"_ _0\"></span> invece valutate<span class=\"_ _0\"></span> secondo il loro <span class=\"_ _17\"></span>principio di riferimento<span class=\"_ _82\"> </span>;<span class=\"_ _82\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _47\"> </span><span class=\"ff7 fc0\">l\u2019avviamento <span class=\"_ _4\"> </span>\u00e8 <span class=\"_ _4\"> </span>determinato<span class=\"_ _17\"></span> <span class=\"_ _5\"> </span>come <span class=\"_ _4\"> </span>l\u2019eccedenza <span class=\"_ _4\"> </span>tra <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>somma <span class=\"_ _4\"> </span>de<span class=\"_ _6\"></span><span class=\"ff1\">l <span class=\"_ _4\"> </span>corrispettivo </span></span></span>trasferito <span class=\"ff7\">nell\u2019aggregazio<span class=\"_ _0\"></span>ne <span class=\"_ _6\"></span>aziendale,<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>del valore del <span class=\"_ _6\"></span>patrimonio netto di <span class=\"_ _6\"></span>pertinenz<span class=\"_ _0\"></span>a </span>di <span class=\"_ _2b\"> </span>interessenze <span class=\"_ _48\"> </span>di <span class=\"_ _2b\"> </span>terzi <span class=\"_ _2b\"> </span>e <span class=\"_ _48\"> </span>del <span class=\"_ _2b\"> </span>fair <span class=\"_ _2b\"> </span>value <span class=\"_ _2b\"> </span>dell\u2019eventual<span class=\"_ _17\"></span>e <span class=\"_ _3c\"> </span>parteci<span class=\"_ _17\"></span>pazione precedentemente<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>detenuta <span class=\"_ _6\"></span>nell\u2019impresa <span class=\"_ _6\"></span>acquisita rispetto <span class=\"_ _14\"></span>al <span class=\"_ _6\"></span>fair <span class=\"_ _6\"></span>value <span class=\"_ _14\"></span>dell<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>attivit\u00e0 nette <span class=\"_ _17\"></span>acquisite <span class=\"_ _16\"></span>e passivi<span class=\"_ _17\"></span>t\u00e0 <span class=\"_ _17\"></span>assunte al<span class=\"_ _17\"></span>la <span class=\"_ _0\"></span>data <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>acquisizione. <span class=\"_ _16\"></span>Se <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>valore <span class=\"_ _17\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0<span class=\"_ _17\"></span> nette <span class=\"_ _14\"></span>acquisite <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>pas<span class=\"_ _0\"></span>sivit\u00e0 <span class=\"_ _14\"></span>assunte <span class=\"_ _14\"></span>alla <span class=\"_ _14\"></span>data <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>acquisizi<span class=\"_ _17\"></span>one <span class=\"_ _15\"></span>eccede <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>somma <span class=\"_ _15\"></span>del corrispettivo trasferito, del valore del patrimonio netto <span class=\"_ _6\"></span>di pertinenza di interessenze<span class=\"_ _0\"></span> di <span class=\"_ _19\"> </span>terzi <span class=\"_ _12\"></span>e <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>fa<span class=\"ff7\">ir <span class=\"_ _19\"> </span>value <span class=\"_ _12\"> </span>dell\u2019eventual<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>partecipazione <span class=\"_ _12\"> </span>precedentemente <span class=\"_ _12\"> </span>detenuta </span>nell\u2019i<span class=\"_ _0\"></span>mpresa <span class=\"_ _a\"> </span>acquisita, <span class=\"_ _13\"> </span>tale <span class=\"_ _a\"> </span>eccedenza <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _13\"> </span>r<span class=\"_ _6\"></span>ilevata <span class=\"_ _a\"> </span>im<span class=\"_ _0\"></span>mediatamente <span class=\"_ _13\"> </span>nel <span class=\"_ _a\"> </span>conto<span class=\"_ _0\"></span> economico come<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>provento de<span class=\"_ _0\"></span>rivante dalla tran<span class=\"_ _17\"></span>sazione conclusa; \u2022<span class=\"ff1\"> <span class=\"_ _47\"> </span><span class=\"fc0\">eventuali corrispettivi <span class=\"_ _6\"></span>sottoposti<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>a <span class=\"_ _6\"></span>condizione previsti dal <span class=\"_ _6\"></span>contratto <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>aggregazion<span class=\"_ _0\"></span>e </span></span>aziendale <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>valutati <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>air <span class=\"_ _17\"></span>value <span class=\"_ _17\"></span>alla <span class=\"_ _17\"></span>data di<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>acquisizion<span class=\"_ _17\"></span>e ed <span class=\"_ _17\"></span>inclusi <span class=\"_ _17\"></span>nel <span class=\"_ _0\"></span>valore <span class=\"_ _17\"></span>del corrispettivo <span class=\"_ _1c\"> </span>trasferito <span class=\"_ _4\"> </span><span class=\"ff7\">nell\u2019<span class=\"_ _17\"></span>aggregazione <span class=\"_ _4\"> </span>aziendale <span class=\"_ _4\"> </span>ai <span class=\"_ _1c\"> </span>f<span class=\"_ _6\"></span>ini <span class=\"_ _1c\"> </span>della <span class=\"_ _4\"> </span>determinazione </span>dell\u2019avvi<span class=\"_ _0\"></span>amento.<span class=\"ff1\"> </span>Nel <span class=\"_ _1b\"> </span>caso <span class=\"_ _1b\"> </span>di <span class=\"_ _24\"> </span>aggrega<span class=\"_ _0\"></span>zioni <span class=\"_ _1b\"> </span>aziendali <span class=\"_ _1b\"> </span>avvenute <span class=\"_ _1b\"> </span>per <span class=\"_ _1b\"> </span>fasi, <span class=\"_ _24\"> </span>la<span class=\"_ _17\"></span> <span class=\"_ _24\"> </span>partecipazione precedentemente<span class=\"_ _0\"></span>  detenuta  nel<span class=\"_ _0\"></span>l\u2019impresa  acquisi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a  \u00e8  rivalutata<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>al  fair  v<span class=\"_ _17\"></span>alue  alla  data  di acquisizione <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>controllo <span class=\"_ _6\"></span>e <span class=\"_ _14\"></span>l\u2019eventuale <span class=\"_ _6\"></span>utile <span class=\"_ _6\"></span>o <span class=\"_ _14\"></span>perdita <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>ne <span class=\"_ _14\"></span>consegue <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>rilevata <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>conto ec<span class=\"ls0\">onomico.  </span>Se i <span class=\"_ _6\"></span>valori <span class=\"_ _6\"></span>iniziali<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>di un\u2019aggregazione aziendale <span class=\"_ _6\"></span>sono incompleti alla <span class=\"_ _6\"></span>data di chiusura del bilancio in <span class=\"_ _6\"></span>cui l\u2019aggregazione aziendale <span class=\"_ _6\"></span>\u00e8 avvenuta, il <span class=\"_ _6\"></span>gruppo riporta nel proprio <span class=\"_ _6\"></span>bilancio<span class=\"_ _17\"></span> consolidato i valori p<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ovvisori degl<span class=\"_ _17\"></span>i elementi per cui non pu\u00f2 e<span class=\"_ _17\"></span>ssere conclusa la rilevazione.<span class=\"_ _0\"></span>  Tali valori provvisori sono rettificati nel periodo di misurazione per tenere conto delle nuove <span class=\"_ _6\"></span>informazioni <span class=\"_ _6\"></span>ottenute su <span class=\"_ _14\"></span>fatti <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>circostanze <span class=\"_ _6\"></span>esistenti <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>acquisizione <span class=\"_ _6\"></span>che, <span class=\"_ _6\"></span>se note, avrebbero a<span class=\"_ _0\"></span>vuto effetti sul<span class=\"_ _17\"></span> valore delle attivit\u00e0 e passivit\u00e0<span class=\"_ _17\"></span> r<span class=\"_ _6\"></span>iconosciute a <span class=\"_ _0\"></span>tale data. Nell\u2019ambi<span class=\"_ _0\"></span>to <span class=\"_ _19\"> </span>del <span class=\"_ _12\"> </span>passaggio <span class=\"_ _12\"> </span>agli <span class=\"_ _12\"> </span>I<span class=\"_ _6\"></span>FRS, <span class=\"_ _12\"> </span>il <span class=\"_ _19\"> </span>Gruppo <span class=\"_ _12\"> </span>ha <span class=\"_ _19\"> </span>deciso <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>rideterminare <span class=\"_ _12\"> </span>solo <span class=\"_ _19\"> </span>le aggregazioni <span class=\"_ _15\"></span>aziendali <span class=\"_ _15\"></span>avvenute <span class=\"_ _15\"></span>successivamen<span class=\"_ _0\"></span>te <span class=\"_ _15\"></span>al <span class=\"_ _3\"></span>1\u00b0 <span class=\"_ _3\"></span>gennaio <span class=\"_ _15\"></span>2004. <span class=\"_ _15\"></span>Per <span class=\"_ _3\"></span>le <span class=\"_ _15\"></span>acquisizioni avvenute <span class=\"_ _15\"></span>prima <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tale <span class=\"_ _12\"></span>data,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l\u2019avviamento <span class=\"_ _15\"></span>corrisponde <span class=\"_ _3\"></span>all\u2019importo <span class=\"_ _3\"></span>contabilizzato <span class=\"_ _15\"></span>secondo <span class=\"_ _3\"></span>i precedenti principi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>contabil<span class=\"_ _17\"></span>i (<span class=\"_ _6\"></span>Principi C<span class=\"_ _0\"></span>ontabili Italiani). ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "Utile (Perdi<span class=\"_ _0\"></span>ta) per azione Base L\u2019utile (perdita)<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>base per<span class=\"_ _17\"></span> azione \u00e8 calcolato divide<span class=\"_ _17\"></span>ndo il Risultato economi<span class=\"_ _0\"></span>co del Grupp<span class=\"_ _17\"></span>o per la <span class=\"_ _14\"></span>m<span class=\"_ _6\"></span>edia <span class=\"_ _14\"></span>ponderata <span class=\"_ _15\"></span>dell<span class=\"_ _17\"></span>e <span class=\"_ _15\"></span><span class=\"ff7\">azioni <span class=\"_ _15\"></span>ordinarie <span class=\"_ _14\"></span>in <span class=\"_ _15\"></span>circ<span class=\"_ _17\"></span>olazione <span class=\"_ _15\"></span>durante <span class=\"_ _14\"></span>l\u2019esercizio, <span class=\"_ _14\"></span>escludendo <span class=\"_ _15\"></span>le<span class=\"_ _82\"> </span></span>zioni proprie. Diluito L\u2019utile <span class=\"_ _16\"></span>diluito <span class=\"_ _17\"></span>per azi<span class=\"_ _0\"></span>one <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>calcolato <span class=\"_ _17\"></span>dividendo <span class=\"_ _16\"></span>il <span class=\"_ _17\"></span>Risultato <span class=\"_ _17\"></span>economico <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>Gruppo <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>media ponderata <span class=\"_ _19\"> </span>delle <span class=\"_ _1f\"> </span>azioni <span class=\"_ _19\"> </span>ordinarie <span class=\"_ _1f\"> </span>in <span class=\"_ _19\"> </span>circolazione <span class=\"_ _1f\"> </span>durante <span class=\"_ _1f\"> </span>l\u2019esercizio, <span class=\"_ _19\"> </span>escl<span class=\"_ _0\"></span>udendo <span class=\"_ _19\"> </span>le <span class=\"_ _1f\"> </span>azioni proprie. <span class=\"_ _12\"> </span>Ai <span class=\"_ _12\"> </span>f<span class=\"_ _6\"></span>ini <span class=\"_ _12\"> </span>del <span class=\"_ _12\"> </span>calcolo <span class=\"_ _12\"> </span>dell\u2019utile <span class=\"_ _12\"> </span>diluito <span class=\"_ _19\"> </span>per <span class=\"_ _12\"> </span>azione, <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>m<span class=\"_ _6\"></span>edia<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span><span class=\"ff1\">ponderata <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>azioni <span class=\"_ _19\"> </span>in </span>circolazione <span class=\"_ _17\"></span>\u00e8 mo<span class=\"_ _17\"></span>dificata <span class=\"_ _17\"></span>assumendo la<span class=\"_ _17\"></span> conversione <span class=\"_ _17\"></span>di <span class=\"_ _0\"></span>tutte <span class=\"_ _17\"></span>le potenzi<span class=\"_ _0\"></span>ali <span class=\"_ _17\"></span>azioni <span class=\"_ _17\"></span>aventi ef<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>etto diluitivo. <span class=\"_ _12\"></span>Il <span class=\"_ _19\"></span>Risul<span class=\"_ _0\"></span>tato <span class=\"_ _12\"></span>per <span class=\"_ _19\"> </span>azione <span class=\"_ _12\"></span>diluito <span class=\"_ _12\"></span>non <span class=\"_ _19\"></span>vien<span class=\"_ _17\"></span>e <span class=\"_ _19\"> </span>calcolato <span class=\"_ _12\"></span>nel <span class=\"_ _12\"></span>caso <span class=\"_ _19\"> </span>di <span class=\"_ _12\"></span>perdite, <span class=\"_ _12\"></span>in <span class=\"_ _19\"></span>quanto<span class=\"_ _17\"></span> qualunque effetto<span class=\"_ _0\"></span> diluitivo dete<span class=\"_ _0\"></span>rminerebbe un mig<span class=\"_ _0\"></span>lioramento del Ri<span class=\"_ _17\"></span>sultato per azione. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "Uso di stime La  predisposizi<span class=\"_ _0\"></span>one  dei <span class=\"_ _8\"> </span>bilanci<span class=\"_ _0\"></span>  consolidati <span class=\"_ _8\"> </span>richiede  da  pa<span class=\"_ _0\"></span>rte  degli  A<span class=\"_ _17\"></span>mministratori l\u2019appli<span class=\"_ _0\"></span>cazione <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>principi <span class=\"_ _12\"> </span>e <span class=\"_ _12\"> </span>m<span class=\"_ _6\"></span>etodolog<span class=\"_ _0\"></span>ie <span class=\"_ _12\"> </span>contabili <span class=\"_ _12\"></span>che, <span class=\"_ _12\"> </span>in <span class=\"_ _12\"></span>talune<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>circostanze, <span class=\"_ _12\"> </span>si <span class=\"_ _12\"> </span>basano <span class=\"_ _12\"> </span>su difficili <span class=\"_ _12\"> </span>e <span class=\"_ _19\"> </span>soggettive <span class=\"_ _19\"> </span>valutazioni <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>stime <span class=\"_ _19\"> </span>basate <span class=\"_ _12\"> </span>sull\u2019esp<span class=\"_ _0\"></span>erienza <span class=\"_ _19\"> </span>storica <span class=\"_ _19\"> </span>ed <span class=\"_ _19\"> </span>assun<span class=\"ff1\">zioni <span class=\"_ _19\"></span>che </span>vengono <span class=\"_ _1f\"> </span>di <span class=\"_ _21\"> </span>volta <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>volta <span class=\"_ _21\"> </span>considerate <span class=\"_ _1f\"> </span>ragionevol<span class=\"_ _0\"></span>i <span class=\"_ _1f\"> </span>e <span class=\"_ _21\"> </span>realistiche <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>funzione <span class=\"_ _21\"> </span>delle <span class=\"_ _1f\"> </span>relative circostanze. <span class=\"_ _19\"> </span>L\u2019applicazi<span class=\"_ _0\"></span>one <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>tali <span class=\"_ _1f\"> </span>stime <span class=\"_ _19\"> </span>ed <span class=\"_ _19\"> </span>assunzioni <span class=\"_ _19\"> </span>influenza <span class=\"_ _19\"> </span>gli <span class=\"_ _19\"> </span>importi <span class=\"_ _19\"> </span>riportati <span class=\"_ _19\"> </span>negli schemi <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>Bilancio, <span class=\"_ _19\"> </span>quali <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>Situazione <span class=\"_ _19\"> </span>patrimoniale-finanziaria, <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>Conto <span class=\"_ _19\"> </span>economico <span class=\"_ _19\"> </span>ed <span class=\"_ _19\"> </span>il Rendiconto fina<span class=\"_ _0\"></span>nziario, <span class=\"_ _0\"></span>nonch\u00e9 <span class=\"_ _0\"></span>l\u2019informativa <span class=\"_ _17\"></span>fornita. I <span class=\"_ _17\"></span>risultati <span class=\"ff1\">finali del<span class=\"_ _17\"></span>le poste di<span class=\"_ _17\"></span> Bilancio per<span class=\"_ _0\"></span> </span>le <span class=\"_ _12\"></span>quali <span class=\"_ _19\"> </span>sono <span class=\"_ _12\"></span>state <span class=\"_ _19\"> </span>utili<span class=\"_ _0\"></span>zzate <span class=\"_ _19\"></span>le <span class=\"_ _12\"></span>suddette <span class=\"_ _12\"></span>stime <span class=\"_ _12\"></span>ed <span class=\"_ _19\"> </span>assunzioni, <span class=\"_ _12\"></span>possono <span class=\"_ _12\"></span>differire <span class=\"_ _12\"></span>da <span class=\"_ _19\"> </span>quelli<span class=\"_ _0\"></span> riportati <span class=\"_ _17\"></span>nei bilanci<span class=\"_ _17\"></span> a cau<span class=\"_ _17\"></span>sa dell\u2019ince<span class=\"_ _0\"></span>rtezza che<span class=\"_ _17\"></span> caratterizza <span class=\"_ _17\"></span>le assun<span class=\"_ _0\"></span>zioni <span class=\"_ _17\"></span>e le <span class=\"_ _17\"></span>condizioni <span class=\"_ _17\"></span>sull<span class=\"_ _6\"></span><span class=\"ff1\">e </span>quali si basano le s<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ime.   I <span class=\"_ _21\"> </span>principi <span class=\"_ _21\"> </span>contabili <span class=\"_ _1f\"> </span>e <span class=\"_ _21\"> </span>le <span class=\"_ _21\"> </span>voci <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>bilancio <span class=\"_ _21\"> </span>che <span class=\"_ _21\"> </span>richiedono <span class=\"_ _1f\"> </span>pi\u00f9 <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>altri <span class=\"_ _21\"> </span>una <span class=\"_ _8\"> </span>maggiore<span class=\"_ _17\"></span> soggettivit\u00e0 <span class=\"_ _21\"> </span>da <span class=\"_ _21\"> </span>parte <span class=\"_ _8\"> </span>degl<span class=\"_ _0\"></span>i <span class=\"_ _21\"> </span>amministratori <span class=\"_ _21\"> </span>nell\u2019elaborazione <span class=\"_ _21\"> </span>delle <span class=\"_ _21\"> </span>stime <span class=\"_ _21\"> </span>e <span class=\"_ _21\"> </span>per  i <span class=\"_ _1f\"> </span>quali <span class=\"_ _8\"> </span>un cambiamento <span class=\"_ _6\"></span>nelle <span class=\"_ _6\"></span>condizioni <span class=\"_ _6\"></span>sottostanti <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>assunzioni<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>utilizzate <span class=\"_ _14\"></span>potrebbe<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>avere <span class=\"_ _14\"></span>un <span class=\"_ _14\"></span>impatt<span class=\"_ _0\"></span>o significativo sul bil<span class=\"_ _17\"></span>ancio consolidato del Gruppo<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>sono i seguen<span class=\"_ _17\"></span>ti: \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ff6 fc0\">Att<span class=\"_ _6\"></span>ivit\u00e0 <span class=\"_ _19\"> </span>imma<span class=\"_ _17\"></span>teriali <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>vita <span class=\"_ _19\"> </span>utile <span class=\"_ _19\"> </span>indefinita <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>avvia<span class=\"_ _17\"></span>ment<span class=\"_ _6\"></span>o<span class=\"lsd\">: <span class=\"_ _12\"></span></span><span class=\"ff7\">l\u2019avviamento <span class=\"_ _19\"> </span><span class=\"ff1\">e <span class=\"_ _19\"> </span>le <span class=\"_ _12\"></span>altre <span class=\"_ _19\"> </span>attivit\u00e0 </span></span></span></span>immateriali a<span class=\"_ _17\"></span> vita utile inde<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>inita sono annual<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ente<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>oggetto di<span class=\"_ _0\"></span> verifica<span class=\"_ _0\"></span> al fine di<span class=\"_ _17\"></span> accertare l\u2019esistenza <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>eventuali <span class=\"_ _6\"></span>riduzioni <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>valore <span class=\"_ _14\"></span>da <span class=\"_ _6\"></span>rilevare <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>conto <span class=\"_ _6\"></span>economico. <span class=\"_ _6\"></span>In <span class=\"_ _14\"></span>particolare,<span class=\"_ _17\"></span> la <span class=\"_ _6\"></span>verifica <span class=\"_ _14\"></span>in <span class=\"_ _6\"></span>oggetto <span class=\"_ _6\"></span>comporta <span class=\"_ _6\"></span>la <span class=\"_ _14\"></span>determinazi<span class=\"_ _17\"></span>one <span class=\"_ _14\"></span>del <span class=\"_ _6\"></span>valore <span class=\"_ _14\"></span>recuperabile <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>CGU <span class=\"_ _14\"></span>cui sono <span class=\"_ _6\"></span>allocati <span class=\"_ _6\"></span><span class=\"ff7\">l\u2019avviamento</span> <span class=\"_ _6\"></span>e <span class=\"_ _14\"></span>le <span class=\"_ _14\"></span>altre <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>immateriali <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>vita <span class=\"_ _14\"></span>utile <span class=\"_ _14\"></span>indefinit<span class=\"_ _0\"></span>a <span class=\"_ _14\"></span>mediante <span class=\"_ _14\"></span>la stima del relativo valore recuperabi<span class=\"_ _17\"></span>le, <span class=\"_ _6\"></span>pari al maggiore tra il <span class=\"ff7\">valore d\u2019uso </span>e il fair value al netto <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>dismissi<span class=\"_ _0\"></span>one; <span class=\"_ _15\"></span>qualora <span class=\"_ _15\"></span>tale <span class=\"_ _15\"></span>valo<span class=\"_ _17\"></span>re <span class=\"_ _15\"></span>recuperabile <span class=\"_ _15\"></span>risulti <span class=\"_ _14\"></span>inferiore <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>valore<span class=\"_ _17\"></span> contabile <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>CGU, <span class=\"_ _17\"></span>si <span class=\"_ _0\"></span>deve <span class=\"_ _17\"></span>procedere <span class=\"_ _16\"></span>ad un<span class=\"_ _0\"></span>a <span class=\"_ _17\"></span>svalutazione <span class=\"_ _17\"></span>dell\u2019avviament<span class=\"_ _17\"></span>o alloca<span class=\"_ _0\"></span>to <span class=\"_ _17\"></span>alle stesse <span class=\"_ _12\"></span><span class=\"ff7\">e, <span class=\"_ _3\"></span>per <span class=\"_ _12\"> </span>l\u2019eventuale <span class=\"_ _3\"></span>eccedenza, <span class=\"_ _12\"> </span>delle <span class=\"_ _3\"></span>altre <span class=\"_ _12\"> </span>attivit\u00e0</span>. <span class=\"_ _12\"></span>La <span class=\"_ _12\"></span>determinazi<span class=\"_ _17\"></span>one <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>valore<span class=\"_ _82\"> </span>recuperabile <span class=\"_ _12\"> </span>delle <span class=\"_ _12\"> </span>CGU <span class=\"_ _3\"></span>comporta <span class=\"_ _12\"> </span>l\u2019assunzione <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>stime <span class=\"_ _12\"> </span>che <span class=\"_ _12\"> </span>dipendono <span class=\"_ _3\"></span>da <span class=\"_ _19\"> </span>fattori <span class=\"_ _12\"></span>che<span class=\"_ _17\"></span> possono <span class=\"_ _16\"></span>cambiare <span class=\"_ _6d\"></span>nel <span class=\"_ _16\"></span>tempo, <span class=\"_ _16\"></span>con <span class=\"_ _6d\"></span>potenziali <span class=\"_ _16\"></span>conseguenti <span class=\"_ _6d\"></span>effetti <span class=\"_ _16\"></span>anche <span class=\"_ _6d\"></span>significativi <span class=\"_ _16\"></span>rispetto alle valutazioni<span class=\"_ _0\"></span> effettuate dagli<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>Amministrat<span class=\"_ _0\"></span>ori.<span class=\"ff6\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ff6 fc0\">Svalutazione <span class=\"_ _14\"></span>delle <span class=\"_ _15\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _15\"></span>immobi<span class=\"_ _17\"></span>lizzate: <span class=\"_ _15\"></span><span class=\"ff1\">in <span class=\"_ _14\"></span>accordo <span class=\"_ _14\"></span>con <span class=\"_ _15\"></span>i <span class=\"_ _14\"></span>principi <span class=\"_ _15\"></span>co<span class=\"_ _0\"></span>ntabili <span class=\"_ _14\"></span>applicati <span class=\"_ _15\"></span>da<span class=\"_ _17\"></span>l </span></span></span>Gruppo, le <span class=\"_ _6\"></span>attivit\u00e0 materiali e <span class=\"_ _6\"></span>immateriali con <span class=\"_ _6\"></span>vita definita <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>oggetto<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>di verifica <span class=\"_ _6\"></span>al f<span class=\"_ _6\"></span>ine<span class=\"_ _0\"></span> di <span class=\"_ _1f\"> </span>accertare <span class=\"_ _19\"> </span>se <span class=\"_ _21\"> </span>si <span class=\"_ _1f\"> </span>sia <span class=\"_ _1f\"> </span>verificata<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>una <span class=\"_ _1f\"> </span>riduzione <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>valore, <span class=\"_ _1f\"> </span>che <span class=\"_ _1f\"> </span>va <span class=\"_ _1f\"> </span>rilevata <span class=\"_ _1f\"> </span>tramite <span class=\"_ _1f\"> </span>una<span class=\"_ _0\"></span> svalutazione, <span class=\"_ _4\"> </span>quando <span class=\"_ _4\"> </span>sussistono <span class=\"_ _4\"> </span>indicatori <span class=\"_ _4\"> </span>che <span class=\"_ _4\"> </span>facciano <span class=\"_ _4\"> </span>prevedere <span class=\"_ _4\"> </span>difficolt\u00e0 <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>il recupero <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>relativo <span class=\"_ _3\"></span>valore <span class=\"_ _12\"> </span>netto <span class=\"_ _15\"></span>contabile <span class=\"_ _3\"></span>tramite <span class=\"_ _3\"></span>l\u2019uso. <span class=\"_ _12\"></span>La <span class=\"_ _3\"></span>verifica<span class=\"_ _17\"></span> <span class=\"_ _12\"> </span>dell\u2019esistenza<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>dei suddetti <span class=\"_ _13\"> </span>indicatori <span class=\"_ _13\"> </span>richiede <span class=\"_ _13\"> </span>da <span class=\"_ _13\"> </span>parte <span class=\"_ _13\"> </span>degli <span class=\"_ _13\"> </span>amm<span class=\"_ _6\"></span>inistrato<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>i <span class=\"_ _13\"> </span>l\u2019e<span class=\"ff1\">sercizio <span class=\"_ _a\"> </span>di <span class=\"_ _13\"> </span>valutazion<span class=\"_ _0\"></span>i </span>soggettive <span class=\"_ _19\"> </span>basate <span class=\"_ _1f\"> </span>sulle <span class=\"_ _19\"> </span>informazioni <span class=\"_ _19\"> </span>disponibili <span class=\"_ _19\"> </span>all\u2019interno <span class=\"_ _1f\"> </span>del <span class=\"_ _19\"> </span>Gr<span class=\"_ _6\"></span>uppo <span class=\"_ _19\"> </span>e <span class=\"_ _1f\"> </span>dal <span class=\"_ _19\"> </span>mercato, nonch\u00e9 <span class=\"_ _12\"> </span>dall\u2019esperienza <span class=\"_ _12\"></span>storica. <span class=\"_ _12\"> </span>Inoltre, <span class=\"_ _12\"> </span>qualora <span class=\"_ _12\"></span>venga <span class=\"_ _12\"> </span>determinato<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>che <span class=\"_ _12\"> </span>possa <span class=\"_ _19\"> </span>essers<span class=\"_ _17\"></span>i generata una<span class=\"_ _0\"></span> potenziale <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>iduzione di<span class=\"_ _17\"></span> valore, il Gru<span class=\"_ _0\"></span>ppo procede alla det<span class=\"_ _17\"></span>erminazione della<span class=\"_ _0\"></span> stessa <span class=\"_ _12\"></span>utilizzando<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>tecniche <span class=\"_ _3\"></span>valutative <span class=\"_ _12\"></span>ritenute <span class=\"_ _12\"></span>id<span class=\"_ _0\"></span>onee. <span class=\"_ _12\"></span>La <span class=\"_ _12\"></span>corretta <span class=\"_ _3\"></span>identificazione <span class=\"_ _3\"></span>degli elementi <span class=\"_ _14\"></span>indicatori <span class=\"_ _14\"></span>dell\u2019esistenza<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>una <span class=\"_ _15\"></span>po<span class=\"_ _0\"></span>tenziale <span class=\"_ _14\"></span>riduzione <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>valo<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>e, <span class=\"_ _14\"></span>nonch\u00e9 <span class=\"_ _14\"></span>le <span class=\"_ _15\"></span>stime<span class=\"_ _17\"></span> per <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>determinazi<span class=\"_ _17\"></span>one <span class=\"_ _14\"></span>delle <span class=\"_ _14\"></span>stesse <span class=\"_ _14\"></span>dipendono <span class=\"_ _6\"></span>da <span class=\"_ _15\"></span>fattori<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>che <span class=\"_ _14\"></span>possono <span class=\"_ _6\"></span>variare <span class=\"_ _14\"></span>nel <span class=\"_ _14\"></span>tempo influenzando le valutazi<span class=\"_ _0\"></span>oni e stime e<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>fettuate <span class=\"_ _0\"></span>dagli Ammini<span class=\"_ _17\"></span>st<span class=\"_ _6\"></span>ratori.<span class=\"ff6\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ff6 fc0\">Ammortamento <span class=\"_ _13\"> </span>delle <span class=\"_ _13\"> </span>attivit\u00e0 <span class=\"_ _13\"> </span>immobilizzate:<span class=\"ff1\"> <span class=\"_ _a\"> </span><span class=\"ff7\">l\u2019a<span class=\"_ _0\"></span>mmortamento <span class=\"_ _13\"> </span>delle <span class=\"_ _13\"> </span>immobilizzazion<span class=\"_ _0\"></span>i </span></span></span></span>costituisce <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>costo <span class=\"_ _6\"></span>rilevante <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>il <span class=\"_ _14\"></span>Gruppo. I<span class=\"_ _6\"></span>l <span class=\"_ _6\"></span>costo <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>immobili, <span class=\"_ _6\"></span>impianti <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>macchinari <span class=\"_ _6\"></span>\u00e8 ammortizzato<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>a <span class=\"_ _14\"></span>quote <span class=\"_ _6\"></span>costanti <span class=\"_ _14\"></span>lungo <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>vita <span class=\"_ _14\"></span>utile <span class=\"_ _14\"></span>stimata <span class=\"_ _14\"></span>dei <span class=\"_ _14\"></span>relativi <span class=\"_ _14\"></span>cespiti<span class=\"_ _0\"></span>. <span class=\"_ _14\"></span>La <span class=\"_ _15\"></span>vi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a <span class=\"_ _14\"></span>utile economica <span class=\"_ _1f\"> </span>delle <span class=\"_ _1f\"> </span>immobilizzazi<span class=\"_ _17\"></span>on<span class=\"_ _6\"></span>i <span class=\"_ _1f\"> </span>del <span class=\"_ _21\"> </span>Gruppo <span class=\"_ _1f\"> </span>\u00e8 <span class=\"_ _1f\"> </span>determinata <span class=\"_ _1f\"> </span>dagli <span class=\"_ _1f\"> </span>amministratori <span class=\"_ _1f\"> </span>nel momento <span class=\"_ _19\"> </span>in <span class=\"_ _1f\"> </span>cui <span class=\"_ _1f\"> </span>l\u2019immobi<span class=\"_ _17\"></span>lizzazione <span class=\"_ _1f\"> </span>\u00e8 <span class=\"_ _1f\"> </span>stata <span class=\"_ _1f\"> </span>acquistata; <span class=\"_ _19\"> </span>essa <span class=\"_ _1f\"> </span>\u00e8 <span class=\"_ _19\"> </span>basata <span class=\"_ _1f\"> </span>sull\u2019esp<span class=\"_ _0\"></span>erienza storica <span class=\"_ _15\"></span>per <span class=\"_ _14\"></span>analoghe <span class=\"_ _14\"></span>immobilizzazioni, <span class=\"_ _14\"></span>condizioni <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>mercato <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>an<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>icipazioni<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>riguardanti eventi <span class=\"_ _19\"> </span>f<span class=\"_ _6\"></span>uturi <span class=\"_ _19\"> </span>che <span class=\"_ _1f\"> </span>potrebbero <span class=\"_ _19\"> </span>avere <span class=\"_ _1f\"> </span>impatto <span class=\"_ _19\"> </span>sulla <span class=\"_ _1f\"> </span>vita <span class=\"_ _1f\"> </span>utile, <span class=\"_ _19\"> </span>tra <span class=\"_ _1f\"> </span>i <span class=\"_ _1f\"> </span>quali <span class=\"_ _19\"> </span>variazioni <span class=\"_ _1f\"> </span>nella tecnologia. <span class=\"_ _19\"> </span>Pertanto, <span class=\"_ _19\"> </span>l\u2019effettiva <span class=\"_ _19\"> </span>vita <span class=\"_ _19\"> </span>economica <span class=\"_ _19\"> </span>pu\u00f2 <span class=\"_ _1f\"> </span>differire <span class=\"_ _19\"> </span>dalla <span class=\"_ _19\"> </span>vita <span class=\"_ _1f\"> </span>uti<span class=\"_ _17\"></span>le <span class=\"_ _1f\"> </span>stimata. <span class=\"_ _19\"> </span>Il Gruppo <span class=\"_ _4\"> </span>valuta <span class=\"_ _4\"> </span>periodicamente<span class=\"_ _17\"></span> <span class=\"_ _5\"> </span>i <span class=\"_ _4\"> </span>cambiamenti <span class=\"_ _1c\"> </span>tecnologici <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>settore, <span class=\"_ _4\"> </span>gli <span class=\"_ _4\"> </span>oneri <span class=\"_ _4\"> </span>di smantellamento <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>il <span class=\"_ _5\"> </span>va<span class=\"_ _0\"></span>lore <span class=\"_ _5\"> </span>di <span class=\"_ _4\"> </span>recupero <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>aggiornare <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>r<span class=\"_ _6\"></span>esidua <span class=\"_ _4\"> </span>vita <span class=\"_ _4\"> </span>utile. <span class=\"_ _4\"> </span>Tale aggiornamento <span class=\"_ _1a\"> </span>periodico <span class=\"_ _1a\"> </span>potrebbe <span class=\"_ _1a\"> </span>comportare <span class=\"_ _1b\"> </span>una <span class=\"_ _1a\"> </span>variazione <span class=\"_ _1a\"> </span>nel <span class=\"_ _1b\"> </span>periodo<span class=\"_ _0\"></span> <span class=\"_ _1b\"> </span>di<span class=\"_ _17\"></span> ammortamen<span class=\"_ _0\"></span>to <span class=\"_ _16\"></span>e <span class=\"_ _16\"></span>quindi <span class=\"_ _17\"></span>anche <span class=\"_ _16\"></span>della <span class=\"_ _16\"></span>quota <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>ammortamento <span class=\"_ _16\"></span>degli <span class=\"_ _16\"></span>esercizi <span class=\"_ _16\"></span>futuri. <span class=\"_ _16\"></span>Le <span class=\"_ _17\"></span>stime<span class=\"_ _17\"></span> e <span class=\"_ _17\"></span>le assunzi<span class=\"_ _17\"></span>oni sono <span class=\"_ _17\"></span>periodi<span class=\"_ _0\"></span>camente <span class=\"_ _17\"></span>riviste e <span class=\"_ _17\"></span>gli <span class=\"_ _17\"></span>effetti <span class=\"_ _17\"></span>di ci<span class=\"_ _0\"></span>ascuna <span class=\"_ _17\"></span>variazione <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>iscritti a conto econo<span class=\"_ _0\"></span>mico.  \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ff6 fc0\">Imposte<span class=\"ff1\">: <span class=\"_ _21\"> </span>le  i<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>poste <span class=\"_ _21\"> </span>sul <span class=\"_ _21\"> </span>reddito <span class=\"_ _21\"> </span>(correnti <span class=\"_ _21\"> </span>e  di<span class=\"_ _17\"></span>fferite) <span class=\"_ _21\"> </span>sono  de<span class=\"_ _0\"></span>terminate<span class=\"_ _17\"></span>  second<span class=\"_ _0\"></span>o <span class=\"_ _21\"> </span>una </span></span></span>prudente <span class=\"_ _1c\"> </span>interpretazione  delle <span class=\"_ _1c\"> </span>normative <span class=\"_ _1c\"> </span>fiscali <span class=\"_ _1c\"> </span>vigenti. <span class=\"_ _1c\"> </span>Questo <span class=\"_ _1c\"> </span>processo <span class=\"_ _1c\"> </span>comport<span class=\"_ _0\"></span>a talvolta <span class=\"_ _15\"></span>complesse <span class=\"_ _14\"></span>stime <span class=\"_ _15\"></span>nella <span class=\"_ _14\"></span>determinazione <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>reddito <span class=\"_ _15\"></span>imponibi<span class=\"_ _0\"></span>le <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>dell<span class=\"_ _0\"></span>e <span class=\"_ _15\"></span>differenze<span class=\"_ _82\"> </span>temporanee <span class=\"_ _4\"> </span>deducibili <span class=\"_ _4\"> </span>ed <span class=\"_ _5\"> </span>imponibili <span class=\"_ _4\"> </span>tra <span class=\"_ _5\"> </span>valori <span class=\"_ _4\"> </span>contabili <span class=\"_ _5\"> </span>e <span class=\"_ _4\"> </span>fiscali. <span class=\"_ _5\"> </span>In <span class=\"_ _4\"> </span>part<span class=\"_ _6\"></span>icolare<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> <span class=\"_ _5\"> </span>la valutazione <span class=\"_ _16\"></span>per <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>recuperabilit\u00e0 <span class=\"_ _16\"></span>delle <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _17\"></span>per <span class=\"_ _16\"></span>imposte di<span class=\"_ _17\"></span>fferite, <span class=\"_ _17\"></span>rilevate <span class=\"_ _17\"></span>in <span class=\"_ _16\"></span>relazione <span class=\"_ _17\"></span>sia alle <span class=\"_ _19\"> </span>perdite <span class=\"_ _19\"> </span>fiscali <span class=\"_ _19\"> </span>utilizzabil<span class=\"_ _0\"></span>i <span class=\"_ _19\"> </span>negli <span class=\"_ _19\"> </span>esercizi <span class=\"_ _19\"> </span>successivi, <span class=\"_ _19\"> </span>sia <span class=\"_ _19\"> </span>alle <span class=\"_ _19\"> </span>differenze <span class=\"_ _19\"></span>temporanee<span class=\"_ _17\"></span> deducibili<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> tiene conto de<span class=\"_ _0\"></span>lla stima dei redditi i<span class=\"_ _17\"></span>mponibili futuri attesi. \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ff6 fc0\">Riduzione <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>valore <span class=\"_ _1f\"> </span>delle <span class=\"_ _19\"> </span>attivit\u00e0 <span class=\"_ _19\"> </span>finanziarie<span class=\"ff1\">: <span class=\"_ _1f\"> </span>Sotto <span class=\"_ _19\"> </span>il <span class=\"_ _1f\"> </span>modello <span class=\"_ _19\"> </span>previsto <span class=\"_ _19\"> </span><span class=\"ff7\">dall\u2019IFRS <span class=\"_ _19\"> </span>9, <span class=\"_ _1f\"> </span>la </span></span></span></span>perdita attesa viene definita come la somma <span class=\"_ _6\"></span>dell<span class=\"_ _0\"></span>e perdite <span class=\"_ _6\"></span>attese derivan<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i dagli eventi di default <span class=\"_ _4\"> </span>che <span class=\"_ _5\"> </span>possono <span class=\"_ _1c\"> </span>colpire <span class=\"_ _4\"> </span>lo <span class=\"_ _5\"> </span>strumento <span class=\"_ _4\"> </span>finanziario <span class=\"_ _4\"> </span>su <span class=\"_ _5\"> </span>un <span class=\"_ _4\"> </span>determi<span class=\"_ _17\"></span>nat<span class=\"_ _6\"></span>o <span class=\"_ _4\"> </span>orizzonte temporale; <span class=\"_ _12\"></span>ci\u00f2 <span class=\"_ _12\"></span>si <span class=\"_ _12\"></span>concretizza <span class=\"_ _12\"></span>nella <span class=\"_ _12\"></span>rilevazione <span class=\"_ _3\"></span>della <span class=\"_ _12\"></span>perdita <span class=\"_ _12\"></span>attesa<span class=\"_ _6\"></span> <span class=\"_ _12\"></span>sia <span class=\"_ _12\"></span>utilizzando <span class=\"_ _12\"></span>dati passati <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>presenti, <span class=\"_ _6\"></span>nonch\u00e9 <span class=\"_ _6\"></span>informazioni <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>merito <span class=\"_ _6\"></span>a <span class=\"_ _14\"></span>circostanze<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>future <span class=\"_ _6\"></span>(forward <span class=\"_ _6\"></span>looking). Tale modello \u00e8 s<span class=\"_ _0\"></span>tato appli<span class=\"_ _17\"></span>cato <span class=\"_ _6\"></span>alle attivit\u00e0 finanzi<span class=\"_ _17\"></span>arie iscritte al costo a<span class=\"_ _17\"></span>mm<span class=\"_ _6\"></span>ortizza<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o. \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ff6 fc0\">Benefici <span class=\"_ _1c\"> </span>ai <span class=\"_ _4\"> </span>dipenden<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i<span class=\"ff1\">:  gli <span class=\"_ _4\"> </span>accantonamenti<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span>connessi <span class=\"_ _1c\"> </span>ai <span class=\"_ _1c\"> </span>benefici <span class=\"_ _1c\"> </span>ai <span class=\"_ _1c\"> </span>dipendenti <span class=\"_ _1c\"> </span>sono </span></span></span>determinati <span class=\"_ _15\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ipotesi <span class=\"_ _3\"></span>attuariali;<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>variazioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>ipotesi <span class=\"_ _3\"></span>potrebbero <span class=\"_ _15\"></span>avere<span class=\"_ _17\"></span> effetti significa<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ivi su tale <span class=\"_ _17\"></span>voce<span class=\"_ _6\"></span><span class=\"lsd\">. </span> \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ff6 fc0\">Fondo <span class=\"_ _17\"></span>vertenze <span class=\"_ _17\"></span>legali<span class=\"ff1\">: <span class=\"_ _16\"></span>gli <span class=\"_ _16\"></span>accantonamenti <span class=\"_ _16\"></span>relativi <span class=\"_ _16\"></span>a <span class=\"_ _17\"></span>contenziosi <span class=\"_ _16\"></span>sono <span class=\"_ _17\"></span>frutto <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>un <span class=\"_ _17\"></span>processo </span></span></span>che si<span class=\"_ _0\"></span> ba<span class=\"_ _17\"></span>sa sull<span class=\"_ _0\"></span>a val<span class=\"_ _0\"></span>utazione <span class=\"_ _17\"></span>delle probab<span class=\"_ _0\"></span>ilit\u00e0<span class=\"_ _0\"></span> di <span class=\"_ _17\"></span>soccombenza <span class=\"_ _17\"></span>e, laddove<span class=\"_ _17\"></span> rilevante, <span class=\"_ _17\"></span>tiene conto <span class=\"_ _12\"></span>dei <span class=\"_ _3\"></span>pareri <span class=\"_ _12\"></span>degli <span class=\"_ _12\"></span>esperti <span class=\"_ _3\"></span>legali <span class=\"_ _12\"></span>coinvolti. <span class=\"_ _12\"></span>Coerente<span class=\"_ _17\"></span>mente <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>quanto <span class=\"_ _3\"></span>disposto <span class=\"_ _12\"></span>dai principi <span class=\"_ _6\"></span>contabili <span class=\"_ _14\"></span>internazi<span class=\"_ _17\"></span>onali, <span class=\"_ _14\"></span>sono <span class=\"_ _14\"></span>iscritti <span class=\"_ _6\"></span>in <span class=\"_ _14\"></span>bilancio <span class=\"_ _6\"></span>gli <span class=\"_ _14\"></span>accantonamenti<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>relativi <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>quei contenziosi il cui esi<span class=\"_ _0\"></span>to di soccombenza<span class=\"_ _17\"></span> \u00e8 stimato come p<span class=\"_ _0\"></span>robabile.  \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ffd fc0\">Allocazione <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>prezzo <span class=\"_ _0\"></span>pagato <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>l\u2019acquisizione <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>controllo <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>un\u2019entit\u00e0 <span class=\"_ _17\"></span>(Purchase <span class=\"_ _17\"></span>price<span class=\"_ _17\"></span> </span></span>allocation): <span class=\"_ _15\"></span><span class=\"ff7\">nell\u2019ambito <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>aggregazioni <span class=\"_ _3\"></span>aziendali, <span class=\"_ _15\"></span>a <span class=\"_ _3\"></span>fronte <span class=\"_ _3\"></span>del <span class=\"_ _15\"></span>corrispettivo <span class=\"_ _15\"></span>trasferito </span>per <span class=\"_ _15\"></span>l\u2019acquisizi<span class=\"_ _17\"></span>one <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>controllo <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>un\u2019impresa, <span class=\"_ _15\"></span>pa<span class=\"_ _0\"></span>ri <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span><span class=\"ff6\">fair<span class=\"ff1\"> <span class=\"_ _15\"></span></span>value<span class=\"ff1\"> <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _15\"></span>trasferite <span class=\"_ _14\"></span>e </span></span>delle passivit\u00e0 <span class=\"_ _6\"></span>assunte <span class=\"_ _6\"></span>nonch\u00e9 degli <span class=\"_ _6\"></span>strumenti <span class=\"_ _6\"></span>di capitale <span class=\"_ _6\"></span>emessi, <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>attivit\u00e0 identificabili acquisite <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>passivit\u00e0 <span class=\"_ _15\"></span>assunte <span class=\"_ _3\"></span>sono <span class=\"_ _15\"></span>rilevate <span class=\"_ _15\"></span>nel <span class=\"_ _15\"></span>bilancio <span class=\"_ _15\"></span>consolida<span class=\"_ _0\"></span>to <span class=\"_ _15\"></span>ai <span class=\"_ _3\"></span>valori <span class=\"_ _15\"></span>correnti (<span class=\"ff6\">fair <span class=\"_ _12\"></span>value) <span class=\"_ _3\"></span></span>alla <span class=\"_ _12\"></span>data <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span>acquisizione, <span class=\"_ _3\"></span>m<span class=\"_ _6\"></span>edian<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e <span class=\"_ _3\"></span>un <span class=\"_ _12\"></span>processo <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>allocazi<span class=\"_ _17\"></span>one <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>prezzo pagato (<span class=\"ff6\">Purchase price allocation</span>). Durante il periodo di misurazione, la determinazione<span class=\"_ _0\"></span> di tali valori correnti <span class=\"_ _0\"></span>comporta l\u2019assunzione di<span class=\"_ _0\"></span> stime da<span class=\"_ _0\"></span> parte degli ammin<span class=\"_ _17\"></span>istratori circa le informazioni disponibili su <span class=\"_ _6\"></span>tutti <span class=\"_ _6\"></span>i fatti <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>circostanze esistenti alla <span class=\"_ _6\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>acqui<span class=\"_ _0\"></span>sizione che possono avere e<span class=\"_ _0\"></span>ffetti sul val<span class=\"_ _0\"></span>ore delle attivit\u00e0 acqui<span class=\"_ _17\"></span>site e <span class=\"_ _6\"></span>delle pas<span class=\"_ _0\"></span>sivit\u00e0 assunte. \u2022<span class=\"ff1\"> <span class=\"_ _52\"> </span><span class=\"ff6 fc0\">Stima <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>Fair <span class=\"_ _3\"></span>Value <span class=\"_ _12\"></span>degli <span class=\"_ _3\"></span>investimenti <span class=\"_ _12\"></span>immobili<span class=\"_ _0\"></span>ari:<span class=\"ff1\"> <span class=\"_ _19\"></span>a <span class=\"_ _3\"></span>ciascuna <span class=\"_ _12\"></span>data<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>riferimento <span class=\"_ _12\"></span>del<span class=\"_ _17\"></span> </span></span></span>bilancio, <span class=\"_ _15\"></span>gli <span class=\"_ _3\"></span>investimenti <span class=\"_ _3\"></span>immobiliari <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>valutati <span class=\"_ _15\"></span>al <span class=\"_ _12\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span>. <span class=\"_ _3\"></span>Nel <span class=\"_ _3\"></span>determinarne <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span><span class=\"ff6\">fair </span>value<span class=\"ff7\">, gli <span class=\"_ _17\"></span>amministratori <span class=\"_ _17\"></span>si basano su <span class=\"_ _17\"></span>assunzioni relative <span class=\"_ _0\"></span>in pa<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ticolare <span class=\"_ _17\"></span>all\u2019andamento del<span class=\"_ _0\"></span> </span>mercato <span class=\"_ _17\"></span>immobili<span class=\"_ _0\"></span>are <span class=\"_ _17\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>supportate <span class=\"_ _17\"></span>da pe<span class=\"_ _17\"></span>rizie <span class=\"_ _17\"></span>di e<span class=\"_ _0\"></span>sperti <span class=\"_ _16\"></span>indipendenti<span class=\"ls2\">.<span class=\"_ _82\"> </span></span>Tali <span class=\"_ _4\"> </span>assunzioni <span class=\"_ _1c\"> </span>possono <span class=\"_ _4\"> </span>variare<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>nel <span class=\"_ _4\"> </span>tempo <span class=\"_ _4\"> </span>influenzando <span class=\"_ _1c\"> </span>le <span class=\"_ _4\"> </span>valutazioni <span class=\"_ _1c\"> </span>e <span class=\"_ _4\"> </span>le <span class=\"_ _5\"> </span>s<span class=\"_ _0\"></span>time effettuare dagli a<span class=\"_ _17\"></span>mm<span class=\"_ _6\"></span>inistrato<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>i.<span class=\"_ _82\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "Cambiamenti di principi contabili, errori e cambiamenti di stima I <span class=\"_ _a\"> </span>principi <span class=\"_ _13\"> </span>contabili <span class=\"_ _13\"> </span>adottati <span class=\"_ _a\"> </span>sono <span class=\"_ _13\"> </span>modificati <span class=\"_ _a\"> </span>d<span class=\"_ _17\"></span>a <span class=\"_ _a\"> </span>un <span class=\"_ _a\"> </span>periodo <span class=\"_ _13\"> </span>all\u2019altro <span class=\"_ _13\"> </span>solo <span class=\"_ _a\"> </span>se <span class=\"_ _a\"> </span>il cambiamento <span class=\"_ _7\"> </span>\u00e8 <span class=\"_ _22\"> </span>richiesto <span class=\"_ _7\"> </span>da <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>princi<span class=\"_ _0\"></span>pio <span class=\"_ _7\"> </span>o <span class=\"_ _7\"> </span>se <span class=\"_ _7\"> </span>contribuisce<span class=\"_ _17\"></span> <span class=\"_ _2\"> </span>a <span class=\"_ _7\"> </span>fornire <span class=\"_ _7\"> </span>info<span class=\"_ _0\"></span>rmazioni maggiormente <span class=\"_ _3\"></span>attendibil<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>rilevanti <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>eff<span class=\"_ _6\"></span>etti <span class=\"_ _15\"></span>delle <span class=\"_ _3\"></span>operazioni <span class=\"_ _3\"></span>compiute <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>situazione patrimoniale, sul <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>isultato econo<span class=\"_ _0\"></span>mico o sui<span class=\"_ _0\"></span> flussi finanziari del<span class=\"_ _0\"></span>l\u2019impresa.<span class=\"ff1\"> </span>I <span class=\"_ _2\"> </span>cambiamenti <span class=\"_ _2\"> </span>dei <span class=\"_ _2\"> </span>principi<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>contabili <span class=\"_ _2\"> </span>sono <span class=\"_ _2\"> </span>contabilizzati <span class=\"_ _7\"> </span>r<span class=\"_ _6\"></span>etroa<span class=\"_ _0\"></span>ttivamente <span class=\"_ _7\"> </span>con l\u2019imputazione <span class=\"_ _16\"></span>degli <span class=\"_ _16\"></span>effetti <span class=\"_ _6d\"></span>a <span class=\"_ _17\"></span>patrimonio <span class=\"_ _16\"></span>netto <span class=\"_ _16\"></span>d\u2019apertura <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>il <span class=\"_ _17\"></span>pi\u00f9 <span class=\"_ _16\"></span>remoto <span class=\"_ _16\"></span>dei <span class=\"_ _16\"></span>periodi <span class=\"_ _16\"></span>presentati. Gli <span class=\"_ _6\"></span>importi <span class=\"_ _6\"></span>comparativi <span class=\"_ _14\"></span>indi<span class=\"_ _0\"></span>cati <span class=\"_ _6\"></span>per <span class=\"_ _14\"></span>ciascun <span class=\"_ _6\"></span>periodo <span class=\"_ _6\"></span>precedente <span class=\"_ _6\"></span>vengono <span class=\"_ _14\"></span>parimenti <span class=\"_ _6\"></span>rettificati come se il nuovo<span class=\"_ _0\"></span> principio fosse s<span class=\"_ _0\"></span>tato applicato si<span class=\"_ _17\"></span>n dall\u2019inizio. <span class=\"ff1\"> </span>L\u2019approccio <span class=\"_ _1c\"> </span>prospettico  \u00e8 <span class=\"_ _4\"> </span>effettuato  solo <span class=\"_ _4\"> </span>quando<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>risulta <span class=\"_ _1c\"> </span>impraticabile <span class=\"_ _1c\"> </span>ricostr<span class=\"_ _6\"></span><span class=\"ff1\">uire<span class=\"_ _0\"></span> </span>l\u2019informazione <span class=\"_ _a\"> </span>comparativa <span class=\"_ _a\"> </span>ovvero <span class=\"_ _22\"> </span>qualora <span class=\"_ _a\"> </span>gli <span class=\"_ _22\"> </span>effetti <span class=\"_ _a\"> </span>del <span class=\"_ _22\"> </span>cambiamento <span class=\"_ _a\"> </span>risultino <span class=\"_ _22\"> </span>non significativi. L\u2019applicazi<span class=\"_ _17\"></span>one <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>un <span class=\"_ _12\"> </span>pri<span class=\"_ _6\"></span>ncipio <span class=\"_ _12\"> </span>contabile <span class=\"_ _12\"> </span>nuovo <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>modificato <span class=\"_ _12\"> </span>\u00e8 <span class=\"_ _19\"> </span>contabili<span class=\"_ _0\"></span>zzata <span class=\"_ _19\"> </span>come<span class=\"_ _17\"></span> richiesto <span class=\"_ _1f\"> </span>dal <span class=\"_ _21\"> </span>principio <span class=\"_ _1f\"> </span>stesso. <span class=\"_ _1f\"> </span>Se <span class=\"_ _21\"> </span>il <span class=\"_ _21\"> </span>principio <span class=\"_ _1f\"> </span>non <span class=\"_ _21\"> </span>discipli<span class=\"_ _0\"></span>na <span class=\"_ _21\"> </span>le <span class=\"_ _1f\"> </span>modalit\u00e0 <span class=\"_ _21\"> </span>di <span class=\"_ _1f\"> </span>transizione, <span class=\"_ _21\"> </span>il cambiamento \u00e8 cont<span class=\"_ _17\"></span>abilizzato secondo il metodo <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>etroattivo o, se<span class=\"_ _17\"></span> impraticabile, prospe<span class=\"_ _0\"></span>ttico. Nel caso di errori rilevant<span class=\"_ _0\"></span>i si applica lo stesso t<span class=\"_ _6\"></span>rattamento<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>previsto per<span class=\"_ _0\"></span> i <span class=\"_ _6\"></span>cambiamenti<span class=\"_ _17\"></span> nei <span class=\"_ _2\"> </span>principi <span class=\"_ _2\"> </span>contabili <span class=\"_ _2\"> </span>illustrato <span class=\"_ _7\"> </span>in <span class=\"_ _18\"> </span>precedenza<span class=\"_ _17\"></span>. <span class=\"_ _18\"> </span>Nel <span class=\"_ _2\"> </span>caso <span class=\"_ _2\"> </span>di <span class=\"_ _2\"> </span>errori <span class=\"_ _7\"> </span>non <span class=\"_ _18\"> </span>rilevanti <span class=\"_ _2\"> </span>la contabilizzazi<span class=\"_ _0\"></span>one \u00e8 effettuata a<span class=\"_ _0\"></span> Conto Economico<span class=\"_ _17\"></span> nel periodo in cui l\u2019error<span class=\"_ _17\"></span>e \u00e8 rilevato.<span class=\"ff1\"> </span>I <span class=\"_ _6\"></span>cambiamenti <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>stima sono <span class=\"_ _6\"></span>contabilizzati <span class=\"_ _6\"></span>prospetticamente a <span class=\"_ _6\"></span>Conto <span class=\"_ _6\"></span>Economico <span class=\"_ _6\"></span>nel periodo in <span class=\"_ _17\"></span>cui avviene il <span class=\"_ _17\"></span>cambiamento se influisce <span class=\"_ _17\"></span>solo su quest\u2019ul<span class=\"_ _0\"></span>timo oppure <span class=\"_ _17\"></span>nel periodo in<span class=\"_ _17\"></span> cui \u00e8 avvenuto<span class=\"_ _0\"></span> il cambia<span class=\"_ _17\"></span>mento e nei periodi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>successivi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>se il cambia<span class=\"_ _17\"></span>mento influisce anche su questi ultimi.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-497": {
   "value": "Cambiamenti di principi contabili, errori e cambiamenti di stima I <span class=\"_ _a\"> </span>principi <span class=\"_ _13\"> </span>contabili <span class=\"_ _13\"> </span>adottati <span class=\"_ _a\"> </span>sono <span class=\"_ _13\"> </span>modificati <span class=\"_ _a\"> </span>d<span class=\"_ _17\"></span>a <span class=\"_ _a\"> </span>un <span class=\"_ _a\"> </span>periodo <span class=\"_ _13\"> </span>all\u2019altro <span class=\"_ _13\"> </span>solo <span class=\"_ _a\"> </span>se <span class=\"_ _a\"> </span>il cambiamento <span class=\"_ _7\"> </span>\u00e8 <span class=\"_ _22\"> </span>richiesto <span class=\"_ _7\"> </span>da <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>princi<span class=\"_ _0\"></span>pio <span class=\"_ _7\"> </span>o <span class=\"_ _7\"> </span>se <span class=\"_ _7\"> </span>contribuisce<span class=\"_ _17\"></span> <span class=\"_ _2\"> </span>a <span class=\"_ _7\"> </span>fornire <span class=\"_ _7\"> </span>info<span class=\"_ _0\"></span>rmazioni maggiormente <span class=\"_ _3\"></span>attendibil<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>rilevanti <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>eff<span class=\"_ _6\"></span>etti <span class=\"_ _15\"></span>delle <span class=\"_ _3\"></span>operazioni <span class=\"_ _3\"></span>compiute <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>situazione patrimoniale, sul <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>isultato econo<span class=\"_ _0\"></span>mico o sui<span class=\"_ _0\"></span> flussi finanziari del<span class=\"_ _0\"></span>l\u2019impresa.<span class=\"ff1\"> </span>I <span class=\"_ _2\"> </span>cambiamenti <span class=\"_ _2\"> </span>dei <span class=\"_ _2\"> </span>principi<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>contabili <span class=\"_ _2\"> </span>sono <span class=\"_ _2\"> </span>contabilizzati <span class=\"_ _7\"> </span>r<span class=\"_ _6\"></span>etroa<span class=\"_ _0\"></span>ttivamente <span class=\"_ _7\"> </span>con l\u2019imputazione <span class=\"_ _16\"></span>degli <span class=\"_ _16\"></span>effetti <span class=\"_ _6d\"></span>a <span class=\"_ _17\"></span>patrimonio <span class=\"_ _16\"></span>netto <span class=\"_ _16\"></span>d\u2019apertura <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>il <span class=\"_ _17\"></span>pi\u00f9 <span class=\"_ _16\"></span>remoto <span class=\"_ _16\"></span>dei <span class=\"_ _16\"></span>periodi <span class=\"_ _16\"></span>presentati. Gli <span class=\"_ _6\"></span>importi <span class=\"_ _6\"></span>comparativi <span class=\"_ _14\"></span>indi<span class=\"_ _0\"></span>cati <span class=\"_ _6\"></span>per <span class=\"_ _14\"></span>ciascun <span class=\"_ _6\"></span>periodo <span class=\"_ _6\"></span>precedente <span class=\"_ _6\"></span>vengono <span class=\"_ _14\"></span>parimenti <span class=\"_ _6\"></span>rettificati come se il nuovo<span class=\"_ _0\"></span> principio fosse s<span class=\"_ _0\"></span>tato applicato si<span class=\"_ _17\"></span>n dall\u2019inizio. <span class=\"ff1\"> </span>L\u2019approccio <span class=\"_ _1c\"> </span>prospettico  \u00e8 <span class=\"_ _4\"> </span>effettuato  solo <span class=\"_ _4\"> </span>quando<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>risulta <span class=\"_ _1c\"> </span>impraticabile <span class=\"_ _1c\"> </span>ricostr<span class=\"_ _6\"></span><span class=\"ff1\">uire<span class=\"_ _0\"></span> </span>l\u2019informazione <span class=\"_ _a\"> </span>comparativa <span class=\"_ _a\"> </span>ovvero <span class=\"_ _22\"> </span>qualora <span class=\"_ _a\"> </span>gli <span class=\"_ _22\"> </span>effetti <span class=\"_ _a\"> </span>del <span class=\"_ _22\"> </span>cambiamento <span class=\"_ _a\"> </span>risultino <span class=\"_ _22\"> </span>non significativi. L\u2019applicazi<span class=\"_ _17\"></span>one <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>un <span class=\"_ _12\"> </span>pri<span class=\"_ _6\"></span>ncipio <span class=\"_ _12\"> </span>contabile <span class=\"_ _12\"> </span>nuovo <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>modificato <span class=\"_ _12\"> </span>\u00e8 <span class=\"_ _19\"> </span>contabili<span class=\"_ _0\"></span>zzata <span class=\"_ _19\"> </span>come<span class=\"_ _17\"></span> richiesto <span class=\"_ _1f\"> </span>dal <span class=\"_ _21\"> </span>principio <span class=\"_ _1f\"> </span>stesso. <span class=\"_ _1f\"> </span>Se <span class=\"_ _21\"> </span>il <span class=\"_ _21\"> </span>principio <span class=\"_ _1f\"> </span>non <span class=\"_ _21\"> </span>discipli<span class=\"_ _0\"></span>na <span class=\"_ _21\"> </span>le <span class=\"_ _1f\"> </span>modalit\u00e0 <span class=\"_ _21\"> </span>di <span class=\"_ _1f\"> </span>transizione, <span class=\"_ _21\"> </span>il cambiamento \u00e8 cont<span class=\"_ _17\"></span>abilizzato secondo il metodo <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>etroattivo o, se<span class=\"_ _17\"></span> impraticabile, prospe<span class=\"_ _0\"></span>ttico. Nel caso di errori rilevant<span class=\"_ _0\"></span>i si applica lo stesso t<span class=\"_ _6\"></span>rattamento<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>previsto per<span class=\"_ _0\"></span> i <span class=\"_ _6\"></span>cambiamenti<span class=\"_ _17\"></span> nei <span class=\"_ _2\"> </span>principi <span class=\"_ _2\"> </span>contabili <span class=\"_ _2\"> </span>illustrato <span class=\"_ _7\"> </span>in <span class=\"_ _18\"> </span>precedenza<span class=\"_ _17\"></span>. <span class=\"_ _18\"> </span>Nel <span class=\"_ _2\"> </span>caso <span class=\"_ _2\"> </span>di <span class=\"_ _2\"> </span>errori <span class=\"_ _7\"> </span>non <span class=\"_ _18\"> </span>rilevanti <span class=\"_ _2\"> </span>la contabilizzazi<span class=\"_ _0\"></span>one \u00e8 effettuata a<span class=\"_ _0\"></span> Conto Economico<span class=\"_ _17\"></span> nel periodo in cui l\u2019error<span class=\"_ _17\"></span>e \u00e8 rilevato.<span class=\"ff1\"> </span>I <span class=\"_ _6\"></span>cambiamenti <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>stima sono <span class=\"_ _6\"></span>contabilizzati <span class=\"_ _6\"></span>prospetticamente a <span class=\"_ _6\"></span>Conto <span class=\"_ _6\"></span>Economico <span class=\"_ _6\"></span>nel periodo in <span class=\"_ _17\"></span>cui avviene il <span class=\"_ _17\"></span>cambiamento se influisce <span class=\"_ _17\"></span>solo su quest\u2019ul<span class=\"_ _0\"></span>timo oppure <span class=\"_ _17\"></span>nel periodo in<span class=\"_ _17\"></span> cui \u00e8 avvenuto<span class=\"_ _0\"></span> il cambia<span class=\"_ _17\"></span>mento e nei periodi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>successivi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>se il cambia<span class=\"_ _17\"></span>mento influisce anche su questi ultimi.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-488": {
   "value": "Informativa di settore  <span class=\"_ _26\"> </span><span class=\"ff7\">In <span class=\"_ _6\"></span>applicazione <span class=\"_ _6\"></span>dell\u2019IFRS <span class=\"_ _6\"></span>8, <span class=\"_ _14\"></span>relativamente <span class=\"_ _6\"></span>agli <span class=\"_ _14\"></span>schemi <span class=\"_ _6\"></span>relativi <span class=\"_ _6\"></span>all\u2019informativa <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>sett<span class=\"_ _6\"></span>ore </span>di <span class=\"_ _14\"></span>att<span class=\"_ _6\"></span>ivit\u00e0,<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>Gruppo <span class=\"_ _15\"></span>Calt<span class=\"_ _0\"></span>agirone <span class=\"_ _14\"></span>adotta <span class=\"_ _15\"></span>la <span class=\"_ _14\"></span>suddivisione <span class=\"_ _14\"></span>per <span class=\"_ _14\"></span>settore <span class=\"_ _15\"></span>operati<span class=\"_ _17\"></span>vo, <span class=\"_ _15\"></span>definito <span class=\"_ _14\"></span>come una componente<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di un\u2019entit\u00e0:<span class=\"ff1\"> </span>a) <span class=\"_ _14\"></span>che <span class=\"_ _14\"></span>intraprende <span class=\"_ _14\"></span>attivit\u00e0 <span class=\"_ _14\"></span>imprenditoriali<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>generatrici<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>ricavi <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>costi <span class=\"_ _14\"></span>(compresi <span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>ricavi <span class=\"_ _6\"></span>e <span class=\"_ _15\"></span>i<span class=\"_ _17\"></span> costi riguardanti ope<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>azion<span class=\"_ _0\"></span>i con altre componen<span class=\"_ _17\"></span>ti della medesima entit\u00e0)<span class=\"_ _17\"></span>;<span class=\"_ _82\"> </span><span class=\"_ _6\"></span> b) <span class=\"_ _15\"></span>i <span class=\"_ _15\"></span>cui <span class=\"_ _15\"></span>risulta<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>operativi<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>sono <span class=\"_ _15\"></span>rivisti<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>periodicame<span class=\"_ _0\"></span>nte <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>pi\u00f9 <span class=\"_ _14\"></span>alto <span class=\"_ _15\"></span>livello <span class=\"_ _15\"></span>decisi<span class=\"_ _0\"></span>onale <span class=\"_ _15\"></span>operativo<span class=\"_ _17\"></span> dell'entit\u00e0 <span class=\"_ _6\"></span>ai <span class=\"_ _6\"></span>fini <span class=\"_ _6\"></span>dell'adozione di <span class=\"_ _6\"></span>decisioni <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>m<span class=\"_ _6\"></span>erito alle <span class=\"_ _6\"></span>risorse <span class=\"_ _14\"></span>da <span class=\"_ _6\"></span>allocare <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>settore <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>della valutazione dei risulta<span class=\"_ _17\"></span>ti; e c) per la quale<span class=\"_ _0\"></span> sono disponi<span class=\"_ _0\"></span>bili informazioni di<span class=\"_ _0\"></span> bilancio separa<span class=\"_ _0\"></span>te. L\u2019indivi<span class=\"_ _0\"></span>duazione <span class=\"_ _6\"></span>dei <span class=\"_ _14\"></span>settori <span class=\"_ _15\"></span>operativi <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>G<span class=\"_ _6\"></span>ruppo <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _14\"></span>st<span class=\"_ _6\"></span>ata <span class=\"_ _6\"></span>effettuata <span class=\"_ _14\"></span>con <span class=\"_ _6\"></span>riferimento <span class=\"_ _14\"></span>al sistema <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>rendicontazione <span class=\"_ _6d\"></span>interno <span class=\"_ _17\"></span>adottato <span class=\"_ _16\"></span>periodicamente<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>dalla <span class=\"_ _17\"></span>Capogruppo <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>la <span class=\"_ _17\"></span>struttura direzionale e organizza<span class=\"_ _17\"></span>tiva del Gruppo.  I <span class=\"_ _6\"></span>settori operativi <span class=\"_ _6\"></span>identificati del G<span class=\"_ _6\"></span>ruppo sono <span class=\"_ _6\"></span>i seguenti: <span class=\"_ _6\"></span>a) <span class=\"_ _6\"></span>Cemento, calcestruzzo e inerti, <span class=\"_ _17\"></span>rappresentato <span class=\"_ _16\"></span>dal <span class=\"_ _17\"></span>Gruppo <span class=\"_ _17\"></span>Cementir, <span class=\"_ _17\"></span>b) E<span class=\"_ _0\"></span>ditoria, <span class=\"_ _17\"></span>rappresentato<span class=\"_ _17\"></span> dal <span class=\"_ _16\"></span>Gruppo <span class=\"_ _0\"></span>Caltagi<span class=\"_ _0\"></span>rone Editore, <span class=\"_ _15\"></span>c) <span class=\"_ _3\"></span>Costruzioni, <span class=\"_ _15\"></span>rappresentato <span class=\"_ _15\"></span>dal <span class=\"_ _15\"></span>Gruppo <span class=\"_ _15\"></span>Vianini <span class=\"_ _3\"></span>Lavori, <span class=\"_ _15\"></span>d) <span class=\"_ _3\"></span>Gestione <span class=\"_ _15\"></span>immobiliare, rappresentato <span class=\"_ _21\"> </span>dal <span class=\"_ _21\"> </span>Gruppo <span class=\"_ _8\"> </span>Domus <span class=\"_ _21\"> </span>Italia <span class=\"_ _21\"> </span>ed <span class=\"_ _8\"> </span>e) <span class=\"_ _21\"> </span>Altre <span class=\"_ _8\"> </span>attivit\u00e0, <span class=\"_ _21\"> </span>rappresentato <span class=\"_ _21\"> </span>dalle <span class=\"_ _21\"> </span>societ\u00e0 controllate <span class=\"_ _17\"></span>che svol<span class=\"_ _0\"></span>gono <span class=\"_ _17\"></span>prevalentemente<span class=\"_ _0\"></span> a<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>tivit\u00e0 <span class=\"_ _17\"></span>di na<span class=\"_ _0\"></span>tura <span class=\"_ _17\"></span>finanziaria, <span class=\"_ _17\"></span>in q<span class=\"_ _17\"></span>ualit\u00e0 di <span class=\"_ _17\"></span>holding <span class=\"_ _17\"></span>di partecipazioni, <span class=\"_ _6d\"></span>e <span class=\"_ _16\"></span>delle <span class=\"_ _16\"></span>societ\u00e0 <span class=\"_ _16\"></span>controllate <span class=\"_ _16\"></span>operative <span class=\"_ _16\"></span>nella <span class=\"_ _16\"></span>prestazione <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>servizi <span class=\"_ _6d\"></span>di <span class=\"_ _17\"></span>varia <span class=\"_ _16\"></span>natura. In<span class=\"ls0\">oltre, <span class=\"_ _1c\"> </span>le <span class=\"_ _4\"> </span>attivit\u00e0 <span class=\"_ _4\"> </span>sono <span class=\"_ _1c\"> </span>svolte <span class=\"_ _4\"> </span>nelle <span class=\"_ _1c\"> </span>seguenti <span class=\"_ _4\"> </span>principali <span class=\"_ _4\"> </span>aree <span class=\"_ _1c\"> </span>geografiche: <span class=\"_ _4\"> </span>Italia,<span class=\"_ _17\"></span> </span>Danimarca, <span class=\"_ _3\"></span>Belgio, <span class=\"_ _3\"></span>Usa, <span class=\"_ _12\"></span>Turchia, <span class=\"_ _3\"></span>Egitto, <span class=\"_ _3\"></span>Cina <span class=\"_ _12\"></span>con <span class=\"_ _3\"></span>Malesia <span class=\"_ _12\"></span>e <span class=\"_ _3\"></span>Australia <span class=\"_ _3\"></span>e <span class=\"_ _12\"></span>infine <span class=\"_ _12\"></span>altri <span class=\"_ _3\"></span>paesi esteri. Per maggio<span class=\"_ _17\"></span>ri dettagli si rimanda alla no<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a 33. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "Attivit\u00e0<span class=\"ff1\"> </span>1.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Attivit\u00e0 Imma<span class=\"_ _0\"></span>teriali a vita utile defin<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>ta </span><table class=\"s w3a8 h2a8\" id=\"_e616d95d-d9cc-4bf4-bfa9-1ffe8cdfacc8\"><tr><td></td><td></td><td class=\"c x1f1 y17bf w3a9 h2a9\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Diritti di<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x1f2 y17c0 w3aa h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Imm. in<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y17c1 w1f2 h196\"><div class=\"t m0 x7b h3e y501 ffb fs0 fc0 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1f3 y17c2 w3ab h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Costi di<span class=\"_ _82\"> </span></div></td><td class=\"c x1f4 y17c2 w3ac h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">concessione,<span class=\"_ _82\"> </span></div></td><td class=\"c x1f5 y17c2 w3ad h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Altre attivit\u00e0<span class=\"_ _82\"> </span></div></td><td class=\"c x1f2 y17c3 w3ae h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">corso e<span class=\"_ _82\"> </span></div></td><td class=\"c x1f6 y17c1 w1f5 h196\"><div class=\"t m0 xca h3 y501 ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x1f7 y17c4 w3af h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">sviluppo<span class=\"_ _82\"> </span></div></td><td class=\"c x1f8 y17c4 w3b0 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">licenze e<span class=\"_ _82\"> </span></div></td><td class=\"c x1f9 y17c4 w3b1 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x1fa y17c5 w3b2 h2ab\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">marchi<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x1f2 y17c6 w3b3 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">acconti<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y17c7 w1f2 h40\"><div class=\"t m0 x81 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1fb y17c7 w1f3 h40\"><div class=\"t m0 x35 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">1.786  </div></td><td class=\"c x1fc y17c7 wa h40\"><div class=\"t m0 x25 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">68.616  </div></td><td class=\"c x1fd y17c7 w38 h40\"><div class=\"t m0 x2a h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">273.145  </div></td><td class=\"c x1fe y17c7 w1f4 h40\"><div class=\"t m0 x37 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">1.004  </div></td><td class=\"c x1f6 y17c7 w1f5 h40\"><div class=\"t m0 xcb h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">344.552  </div></td></tr><tr><td class=\"c x1f0 y17c8 w1f2 h3d\"><div class=\"t m0 x14b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td class=\"c x1fc y17c8 wa h3d\"><div class=\"t m0 x30 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">119 <span class=\"ls0\"> </span></div></td><td class=\"c x1fd y17c8 w38 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">7.000  </div></td><td class=\"c x1fe y17c8 w1f4 h3d\"><div class=\"t m0 x37 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">4.943  </div></td><td class=\"c x1f6 y17c8 w1f5 h3d\"><div class=\"t m0 x49 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">12.061  </div></td></tr><tr><td class=\"c x1f0 y17c9 w1f2 h3d\"><div class=\"t m0 x14c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td class=\"c x1fc y17c9 wa h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (1.111)  </div></td><td class=\"c x1fd y17c9 w38 h3d\"><div class=\"t m0 x3f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (173)  </div></td><td></td><td class=\"c x1f6 y17c9 w1f5 h3d\"><div class=\"t m0 x26 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (1.284)  </div></td></tr><tr><td class=\"c x1f0 y17ca w1f2 h3d\"><div class=\"t m0 x14d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29 </div></td><td></td><td class=\"c x1fc y17ca wa h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.907  </div></td><td class=\"c x1fd y17ca w38 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.653  </div></td><td class=\"c x1fe y17ca w1f4 h3d\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17ca w1f5 h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">3.560  </div></td></tr><tr><td class=\"c x1f0 y17cb w1f2 h40\"><div class=\"t m0 xf1 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td></td><td class=\"c x1fc y17cb wa h40\"><div class=\"t m0 x30 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">480 <span class=\"ls0\"> </span></div></td><td class=\"c x1fd y17cb w38 h40\"><div class=\"t m0 x23 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> (5.210)  </div></td><td class=\"c x1fe y17cb w1f4 h40\"><div class=\"t m0 x3e h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> (4.255)  </div></td><td class=\"c x1f6 y17cb w1f5 h40\"><div class=\"t m0 x26 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> (8.985)  </div></td></tr><tr><td class=\"c x1ff y17cc w3b4 h2ac\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Variazione perimetro di<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x200 y17cd w3b5 h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x1fc y17ce wa h51\"><div class=\"t m0 x14e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fd y17ce w38 h51\"><div class=\"t m0 x56 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">16 <span class=\"ls0\"> </span></div></td><td class=\"c x1fe y17ce w1f4 h51\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17ce w1f5 h51\"><div class=\"t m0 x3e h2 y189 ff1 fs0 fc0 sc0 lse ws0\">16 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y17cf w1f2 h202\"><div class=\"t m0 x6a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Differenze di conversione </div></td><td></td><td class=\"c x1fc y17cf wa h202\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (2.575)  </div></td><td class=\"c x1fd y17cf w38 h202\"><div class=\"t m0 x23 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (4.630)  </div></td><td class=\"c x1fe y17cf w1f4 h202\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17cf w1f5 h202\"><div class=\"t m0 x26 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (7.205)  </div></td></tr><tr><td class=\"c x1f0 y17d0 w1f2 h40\"><div class=\"t m0 x81 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1fb y17d0 w1f3 h40\"><div class=\"t m0 x35 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">1.786  </div></td><td class=\"c x1fc y17d0 wa h40\"><div class=\"t m0 x25 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">67.436  </div></td><td class=\"c x1fd y17d0 w38 h40\"><div class=\"t m0 x2a h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">271.801  </div></td><td class=\"c x1fe y17d0 w1f4 h40\"><div class=\"t m0 x37 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">1.692  </div></td><td class=\"c x1f6 y17d0 w1f5 h40\"><div class=\"t m0 xcb h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">342.715  </div></td></tr><tr><td class=\"c x1f0 y17d1 w1f6 h3d\"><div class=\"t m0 x14c h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1fb y17d1 w1f3 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.786  </div></td><td class=\"c x1fc y17d1 wa h3d\"><div class=\"t m0 x25 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">67.436  </div></td><td class=\"c x1fd y17d1 w38 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">271.801  </div></td><td class=\"c x1fe y17d1 w1f4 h3d\"><div class=\"t m0 x37 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.692  </div></td><td class=\"c x1f6 y17d1 w5f h3d\"><div class=\"t m0 xcb h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">342.715  </div></td></tr><tr><td class=\"c x1f0 y17d2 w1f6 h40\"><div class=\"t m0 x103 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td class=\"c x1fc y17d2 wa h40\"><div class=\"t m0 x30 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">334 <span class=\"ls0\"> </span></div></td><td class=\"c x1fd y17d2 w38 h40\"><div class=\"t m0 x37 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">12.769  </div></td><td class=\"c x1fe y17d2 w1f4 h40\"><div class=\"t m0 x70 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">942 <span class=\"ls0\"> </span></div></td><td class=\"c x1f6 y17d2 w5f h40\"><div class=\"t m0 x49 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">14.044  </div></td></tr><tr><td class=\"c x1f0 y17d3 w1f6 h3d\"><div class=\"t m0 x14c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td class=\"c x1fc y17d3 wa h3d\"><div class=\"t m0 x83 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1fd y17d3 w38 h3d\"><div class=\"t m0 x20 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (81)  </div></td><td></td><td class=\"c x1f6 y17d3 w5f h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (81)  </div></td></tr><tr><td class=\"c x1f0 y17d4 w1f6 h3d\"><div class=\"t m0 x1f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29 </div></td><td class=\"c x1fb y17d4 w1f3 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y17d4 wa h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">2.758  </div></td><td class=\"c x1fd y17d4 w38 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.660  </div></td><td class=\"c x1fe y17d4 w1f4 h3d\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17d4 w5f h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">4.418  </div></td></tr><tr><td class=\"c x1f0 y17d5 w1f6 h3d\"><div class=\"t m0 xf1 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x1fb y17d5 w1f3 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y17d5 wa h3d\"><div class=\"t m0 x30 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">399 <span class=\"ls0\"> </span></div></td><td class=\"c x1fd y17d5 w38 h3d\"><div class=\"t m0 x23 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (1.784)  </div></td><td class=\"c x1fe y17d5 w1f4 h3d\"><div class=\"t m0 x37 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (545)  </div></td><td class=\"c x1f6 y17d5 w5f h3d\"><div class=\"t m0 x26 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (1.930)  </div></td></tr><tr><td class=\"c x1ff y17d6 w3b4 h2ae\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Variazione perimetro di<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x200 y17d7 w3b5 h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _82\"> </span></div></td><td class=\"c x1fb y17d8 w1f3 h50\"><div class=\"t m0 x82 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y17d8 wa h50\"><div class=\"t m0 x14e h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fd y17d8 w38 h50\"><div class=\"t m0 x13f h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">2.232  </div></td><td class=\"c x1fe y17d8 w1f4 h50\"><div class=\"t m0 x63 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17d8 w5f h50\"><div class=\"t m0 x7 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">2.232  </div></td></tr><tr><td class=\"c x1f0 y17d9 w1f6 h3d\"><div class=\"t m0 x6a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Differenze di conversione </div></td><td class=\"c x1fb y17d9 w1f3 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y17d9 wa h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.304  </div></td><td class=\"c x1fd y17d9 w38 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">5.676  </div></td><td class=\"c x1fe y17d9 w1f4 h3d\"><div class=\"t m0 x20 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (1)  </div></td><td class=\"c x1f6 y17d9 w5f h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">6.979  </div></td></tr><tr><td class=\"c x1f0 y17da w1f6 h3d\"><div class=\"t m0 x14c h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1fb y17da w1f3 h3d\"><div class=\"t m0 x35 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">1.786  </div></td><td class=\"c x1fc y17da wa h3d\"><div class=\"t m0 x25 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">72.230  </div></td><td class=\"c x1fd y17da w38 h3d\"><div class=\"t m0 x2a h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">292.273  </div></td><td class=\"c x1fe y17da w1f4 h3d\"><div class=\"t m0 x37 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">2.088  </div></td><td class=\"c x1f6 y17da w5f h3d\"><div class=\"t m0 xcb h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">368.378  </div></td></tr><tr><td></td><td></td><td class=\"c x1f1 y17db w3a9 h2af\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Diritti di<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x1f2 y17dc w3aa h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Imm. in<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x201 y17de w3b6 h2b0\"><div class=\"t m0 x1b7 h3e y17dd ffb fs0 fc0 sc0 ls0 ws0\">Fondo ammortamento e perdite<span class=\"_ _82\"> </span></div></td><td class=\"c x1f3 y17df w3ab h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Costi di<span class=\"_ _82\"> </span></div></td><td class=\"c x1f4 y17df w3ac h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">concessione,<span class=\"_ _82\"> </span></div></td><td class=\"c x1fd y17e0 w38 h13\"><div class=\"t m0 x35 h3 y501 ff2 fs0 fc0 sc0 ls0 ws0\">Altre </div></td><td class=\"c x1f2 y17e1 w3ae h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">corso e<span class=\"_ _82\"> </span></div></td><td class=\"c x1f6 y17e0 w1f5 h13\"><div class=\"t m0 xca h3 y501 ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x202 y17e2 w3b7 h2b0\"><div class=\"t m0 x1b7 h3e y17dd ffb fs0 fc0 sc0 ls0 ws0\">durevoli<span class=\"_ _82\"> </span></div></td><td class=\"c x1f7 y17e3 w3af h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">sviluppo<span class=\"_ _82\"> </span></div></td><td class=\"c x1f8 y17e3 w3b0 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">licenze e<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x1fa y17e4 w3b2 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">marchi<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x1f2 y17e5 w3b3 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">acconti<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y17e6 w1f2 h3d\"><div class=\"t m0 x81 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1fb y17e6 w1f3 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.786  </div></td><td class=\"c x1fc y17e6 wa h3d\"><div class=\"t m0 x25 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">31.040  </div></td><td class=\"c x1fd y17e6 w38 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">106.693  </div></td><td class=\"c x1fe y17e6 w1f4 h3d\"><div class=\"t m0 x56 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1f6 y17e6 w1f5 h3d\"><div class=\"t m0 xcb h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">139.519  </div></td></tr><tr><td class=\"c x1f0 y17e7 w1f2 h4f\"><div class=\"t m0 x14b h2 y13e6 ff1 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td class=\"c x1fc y17e7 wa h4f\"><div class=\"t m0 x82 h2 y13e6 ff1 fs0 fc0 sc0 ls0 ws0\">2.554  </div></td><td class=\"c x1fd y17e7 w38 h4f\"><div class=\"t m0 x37 h2 y13e6 ff1 fs0 fc0 sc0 ls0 ws0\">13.179  </div></td><td></td><td class=\"c x1f6 y17e7 w1f5 h4f\"><div class=\"t m0 x49 h2 y13e6 ff1 fs0 fc0 sc0 ls0 ws0\">15.733  </div></td></tr><tr><td class=\"c x1f0 y17e8 w1f2 h3d\"><div class=\"t m0 x14c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td class=\"c x1fc y17e8 wa h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (435)  </div></td><td class=\"c x1fd y17e8 w38 h3d\"><div class=\"t m0 x3f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (254)  </div></td><td></td><td class=\"c x1f6 y17e8 w1f5 h3d\"><div class=\"t m0 x52 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (689)  </div></td></tr><tr><td class=\"c x1f0 y17e9 w1f2 h3d\"><div class=\"t m0 x14d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29 </div></td><td></td><td class=\"c x1fc y17e9 wa h3d\"><div class=\"t m0 x30 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">290 <span class=\"ls0\"> </span></div></td><td class=\"c x1fd y17e9 w38 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.577  </div></td><td class=\"c x1fe y17e9 w1f4 h3d\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17e9 w1f5 h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.867  </div></td></tr><tr><td class=\"c x1f0 y17ea w1f2 h3d\"><div class=\"t m0 x6a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Differenze di conversione </div></td><td></td><td class=\"c x1fc y17ea wa h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (807)  </div></td><td class=\"c x1fd y17ea w38 h3d\"><div class=\"t m0 x23 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (1.993)  </div></td><td class=\"c x1fe y17ea w1f4 h3d\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17ea w1f5 h3d\"><div class=\"t m0 x26 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (2.800)  </div></td></tr><tr><td class=\"c x1f0 y17eb w1f2 h40\"><div class=\"t m0 x81 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1fb y17eb w1f3 h40\"><div class=\"t m0 x35 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">1.786  </div></td><td class=\"c x1fc y17eb wa h40\"><div class=\"t m0 x25 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">32.643  </div></td><td class=\"c x1fd y17eb w38 h40\"><div class=\"t m0 x2a h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">119.201  </div></td><td class=\"c x1fe y17eb w1f4 h40\"><div class=\"t m0 x56 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1f6 y17eb w1f5 h40\"><div class=\"t m0 xcb h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">153.630  </div></td></tr><tr><td class=\"c x1f0 y17ec w1f6 h3d\"><div class=\"t m0 x14c h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1fb y17ec w1f3 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.786  </div></td><td class=\"c x1fc y17ec wa h3d\"><div class=\"t m0 x25 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">32.643  </div></td><td class=\"c x1fd y17ec w38 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">119.201  </div></td><td class=\"c x1fe y17ec w1f4 h3d\"><div class=\"t m0 x56 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1f6 y17ec w5f h3d\"><div class=\"t m0 xcb h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">153.630  </div></td></tr><tr><td class=\"c x1f0 y17ed w1f6 h40\"><div class=\"t m0 x103 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1fb y17ed w1f3 h40\"><div class=\"t m0 x82 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y17ed wa h40\"><div class=\"t m0 x82 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">2.419  </div></td><td class=\"c x1fd y17ed w38 h40\"><div class=\"t m0 x37 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">12.845  </div></td><td class=\"c x1fe y17ed w1f4 h40\"><div class=\"t m0 x63 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17ed w5f h40\"><div class=\"t m0 x49 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">15.264  </div></td></tr><tr><td class=\"c x1f0 y17ee w1f6 h3d\"><div class=\"t m0 x14c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1fb y17ee w1f3 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y17ee wa h3d\"><div class=\"t m0 x14e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fd y17ee w38 h3d\"><div class=\"t m0 x20 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (86)  </div></td><td class=\"c x1fe y17ee w1f4 h3d\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17ee w5f h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (86)  </div></td></tr><tr><td class=\"c x1f0 y17ef w1f6 h3d\"><div class=\"t m0 x1f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29 </div></td><td class=\"c x1fb y17ef w1f3 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y17ef wa h3d\"><div class=\"t m0 x30 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">602 <span class=\"ls0\"> </span></div></td><td class=\"c x1fd y17ef w38 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.655  </div></td><td class=\"c x1fe y17ef w1f4 h3d\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17ef w5f h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">2.257  </div></td></tr><tr><td class=\"c x1f0 y17f0 w1f6 h3d\"><div class=\"t m0 x6a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Differenze di conversione </div></td><td class=\"c x1fb y17f0 w1f3 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y17f0 wa h3d\"><div class=\"t m0 x30 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">269 <span class=\"ls0\"> </span></div></td><td class=\"c x1fd y17f0 w38 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.698  </div></td><td class=\"c x1fe y17f0 w1f4 h3d\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17f0 w5f h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.967  </div></td></tr><tr><td class=\"c x1f0 y17f1 w1f6 h40\"><div class=\"t m0 x14c h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1fb y17f1 w1f3 h40\"><div class=\"t m0 x35 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">1.786  </div></td><td class=\"c x1fc y17f1 wa h40\"><div class=\"t m0 x25 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">35.932  </div></td><td class=\"c x1fd y17f1 w38 h40\"><div class=\"t m0 x2a h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">135.313  </div></td><td class=\"c x1fe y17f1 w1f4 h40\"><div class=\"t m0 x56 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1f6 y17f1 w5f h40\"><div class=\"t m0 xcb h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">173.032  </div></td></tr><tr><td class=\"c x1f0 y17f2 w1f2 h3d\"><div class=\"t m0 x3a h3e y189 ffb fs0 fc0 sc0 ls0 ws0\">Valore netto </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y17f3 w1f2 h40\"><div class=\"t m0 x81 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1fb y17f3 w1f3 h40\"><div class=\"t m0 x57 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1fc y17f3 wa h40\"><div class=\"t m0 x25 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">37.576  </div></td><td class=\"c x1fd y17f3 w38 h40\"><div class=\"t m0 x2a h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">166.453  </div></td><td class=\"c x1fe y17f3 w1f4 h40\"><div class=\"t m0 x37 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">1.004  </div></td><td class=\"c x1f6 y17f3 w1f5 h40\"><div class=\"t m0 xcb h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">205.033  </div></td></tr><tr><td class=\"c x1f0 y17f4 w1f2 h3d\"><div class=\"t m0 x81 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1fb y17f4 w1f3 h3d\"><div class=\"t m0 x57 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1fc y17f4 wa h3d\"><div class=\"t m0 x25 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">34.793  </div></td><td class=\"c x1fd y17f4 w38 h3d\"><div class=\"t m0 x2a h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">152.600  </div></td><td class=\"c x1fe y17f4 w1f4 h3d\"><div class=\"t m0 x37 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">1.692  </div></td><td class=\"c x1f6 y17f4 w1f5 h3d\"><div class=\"t m0 xcb h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">189.086  </div></td></tr><tr><td class=\"c x1f0 y17f5 w1f6 h3d\"><div class=\"t m0 x14c h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1fb y17f5 w1f3 h3d\"><div class=\"t m0 x57 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1fc y17f5 wa h3d\"><div class=\"t m0 x25 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">36.298  </div></td><td class=\"c x1fd y17f5 w38 h3d\"><div class=\"t m0 x2a h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">156.960  </div></td><td class=\"c x1fe y17f5 w1f4 h3d\"><div class=\"t m0 x37 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">2.088  </div></td><td class=\"c x1f6 y17f5 w5f h3d\"><div class=\"t m0 xcb h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">195.346  </div></td></tr></table>Al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span><span class=\"ls1\">2024</span> <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>immaterial<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>vita <span class=\"_ _3\"></span>utile <span class=\"_ _15\"></span>definita <span class=\"_ _3\"></span>ammontano <span class=\"_ _15\"></span>a <span class=\"_ _12\"></span>195,3 milioni di Euro (189,1 milioni di Euro al 31 dicembre <span class=\"_ _6\"></span><span class=\"ls1\">2023</span>) e sono quasi interamente<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>riferibili<span class=\"_ _17\"></span> al <span class=\"_ _6\"></span>Gruppo Cementir <span class=\"_ _6\"></span>Holding<span class=\"lsd\">. </span>I <span class=\"_ _6\"></span>diritti <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>concession<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>licenze si <span class=\"_ _6\"></span>riferiscono prevalentemente alle <span class=\"_ _14\"></span>concessioni <span class=\"_ _15\"></span>sull\u2019<span class=\"_ _17\"></span>utilizzo <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>cave <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>alle <span class=\"_ _14\"></span>licenze <span class=\"_ _14\"></span>software <span class=\"_ _14\"></span>r<span class=\"_ _6\"></span>elative <span class=\"_ _14\"></span>all\u2019implementazion<span class=\"_ _17\"></span>e <span class=\"_ _15\"></span>del sistema <span class=\"_ _1f\"> </span>informativo <span class=\"_ _21\"> </span>(SAP <span class=\"_ _1f\"> </span>R/3). <span class=\"_ _8\"> </span><span class=\"ff7\">L\u2019incremento<span class=\"_ _17\"></span> <span class=\"_ _8\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _21\"> </span>periodo <span class=\"_ _21\"> </span>\u00e8 <span class=\"_ _21\"> </span>principalm<span class=\"_ _0\"></span>ente <span class=\"_ _21\"> </span>attribuibi<span class=\"_ _0\"></span>le <span class=\"_ _21\"> </span>al </span>Gruppo  Cementir  Holding  in  merito  a  progetti  r<span class=\"_ _6\"></span>elativi  a  miglioramenti<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>nei <span class=\"_ _1c\"> </span>processi  IT, tecnologia, <span class=\"_ _1f\"> </span>infrastrutture <span class=\"_ _1f\"> </span>e <span class=\"_ _1f\"> </span>misure <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>sicurezza <span class=\"_ _19\"> </span>inform<span class=\"_ _6\"></span>atica. <span class=\"_ _21\"> </span>La <span class=\"_ _1f\"> </span>riclassifica <span class=\"_ _1f\"> </span>riportata <span class=\"_ _1f\"> </span>nella<span class=\"_ _82\"> </span> t<span class=\"_ _82\"> </span>abella <span class=\"_ _16\"></span>\u00e8 p<span class=\"_ _17\"></span>rincipalmente <span class=\"_ _16\"></span>conseguenza <span class=\"_ _17\"></span>della <span class=\"_ _17\"></span>compen<span class=\"_ _0\"></span>sazione <span class=\"_ _17\"></span>delle <span class=\"_ _16\"></span>quote <span class=\"_ _17\"></span>CO2 <span class=\"_ _16\"></span>con l<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>r<span class=\"_ _6\"></span>ispettive<span class=\"_ _17\"></span> passivit\u00e0, avvenuta<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>nel corso del<span class=\"_ _0\"></span>l\u2019esercizio.<span class=\"ff1\"> </span>Per <span class=\"_ _17\"></span>maggiori <span class=\"_ _17\"></span>dettagli <span class=\"_ _17\"></span>relativamente <span class=\"_ _17\"></span>all\u2019incremen<span class=\"_ _17\"></span>to <span class=\"_ _17\"></span>relativo al<span class=\"_ _0\"></span>la <span class=\"_ _17\"></span>Variazione <span class=\"_ _17\"></span>perimetro<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>di consolidamento si<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>riman<span class=\"_ _17\"></span>da alla nota 37 Acquisizioni<span class=\"_ _0\"></span> e cessazioni aziendal<span class=\"_ _17\"></span>i.<span class=\"_ _6\"></span> Le <span class=\"_ _4\"> </span>Altre <span class=\"_ _5\"> </span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>immaterial<span class=\"_ _17\"></span>i <span class=\"_ _5\"> </span>si <span class=\"_ _4\"> </span>r<span class=\"_ _6\"></span>iferiscono <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>Gruppo <span class=\"_ _4\"> </span>Cementir <span class=\"_ _4\"> </span>ed<span class=\"_ _6\"></span> <span class=\"_ _4\"> </span>includono <span class=\"_ _4\"> </span>la determinazione <span class=\"_ _19\"> </span>dei <span class=\"_ _19\"> </span>valori <span class=\"_ _19\"> </span>assegnati <span class=\"_ _1f\"> </span>in <span class=\"_ _19\"> </span>sede <span class=\"_ _1f\"> </span>di <span class=\"_ _19\"> </span>acquisizione <span class=\"_ _19\"> </span>del <span class=\"_ _1f\"> </span>Gruppo <span class=\"_ _1f\"> </span>Compagnie <span class=\"_ _1f\"> </span>des<span class=\"_ _17\"></span> Ciments <span class=\"_ _6\"></span>Belges <span class=\"_ _14\"></span>e <span class=\"_ _14\"></span>della <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _14\"></span>Lehigh <span class=\"_ _6\"></span>White <span class=\"_ _14\"></span>Cement <span class=\"_ _6\"></span>Company <span class=\"_ _14\"></span>ad <span class=\"_ _14\"></span>alcune <span class=\"_ _6\"></span>grandezze <span class=\"_ _6\"></span>quali le <span class=\"_ _14\"></span>liste <span class=\"_ _14\"></span>clienti <span class=\"_ _14\"></span>e <span class=\"_ _14\"></span>i <span class=\"_ _14\"></span>contratti <span class=\"_ _15\"></span>inerenti<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>lo <span class=\"_ _14\"></span>sfruttamen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>esclusiva <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>cave. <span class=\"_ _14\"></span>Tali <span class=\"_ _14\"></span>grandezze <span class=\"_ _14\"></span>sono state <span class=\"_ _14\"></span>iscritte <span class=\"_ _6\"></span>nell\u2019ambito <span class=\"_ _6\"></span>dell\u2019allocazione <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span>prezzo <span class=\"_ _14\"></span>pagato <span class=\"_ _14\"></span>per <span class=\"_ _14\"></span>l\u2019acquisizione <span class=\"_ _6\"></span>delle <span class=\"_ _14\"></span>suddette<span class=\"_ _17\"></span> societ\u00e0. L\u2019incremento <span class=\"_ _3\"></span>dell\u2019esercizio <span class=\"_ _3\"></span>relativo <span class=\"_ _12\"> </span>alle <span class=\"_ _12\"></span>\u201cDifferenz<span class=\"_ _17\"></span>e <span class=\"_ _12\"> </span>di <span class=\"_ _19\"> </span>conversione\u201d<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _3\"></span>conseguenza principale dell<span class=\"_ _17\"></span>\u2019apprezzamento del Dollaro A<span class=\"_ _0\"></span>mericano rispe<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>to all\u2019E<span class=\"_ _17\"></span>uro.<span class=\"_ _6\"></span><span class=\"ff1\"> </span>2.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Attivit\u00e0 imma<span class=\"_ _0\"></span>teriali a vita utile indef<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>nita e avvi<span class=\"_ _0\"></span>amento </span><table class=\"s w3b8 h2b1\" id=\"_0af71c5d-92e0-4126-8a65-e8b728cddbd4\"><tr><td class=\"c x204 y17f6 w77 h1ed\"><div class=\"t m0 x14f h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x205 y17f6 w1f7 h1ed\"><div class=\"t m0 x38 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Avviamento </div></td><td class=\"c x206 y17f6 w1f8 h1ed\"><div class=\"t m0 x5e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Testate </div></td><td class=\"c x207 y17f6 w1f8 h1ed\"><div class=\"t m0 x30 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x204 y17f7 w77 h1ec\"><div class=\"t m0 x30 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x205 y17f7 w1f7 h1ec\"><div class=\"t m0 x70 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 408.411  </div></td><td class=\"c x206 y17f7 w1f8 h1ec\"><div class=\"t m0 x55 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 91.802  </div></td><td class=\"c x207 y17f7 w1f8 h1ec\"><div class=\"t m0 x70 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 500.213  </div></td></tr><tr><td class=\"c x204 y17f8 w77 h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29<span class=\"_ _0\"></span> </div></td><td class=\"c x205 y17f8 w1f7 h1ed\"><div class=\"t m0 x55 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 42.203  </div></td><td></td><td class=\"c x207 y17f8 w1f8 h1ed\"><div class=\"t m0 x55 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 42.203  </div></td></tr><tr><td class=\"c x208 y17fa w3b9 h2b2\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Differenze di</div></td><td class=\"c x205 y17fb w1f7 h10e\"><div class=\"t m0 x82 h43 y8f5 ff1 fs8 fc0 sc0 ls0 ws0\"> (44.523)  </div></td><td></td><td class=\"c x207 y17fb w1f8 h10e\"><div class=\"t m0 x82 h103 y8f5 ff2 fs8 fc0 sc0 ls0 ws0\"> (44.523)  </div></td></tr><tr><td class=\"c x209 y17fd w3ba h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">conversione<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x204 y17fe w77 h1ed\"><div class=\"t m0 x30 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x205 y17fe w1f7 h1ed\"><div class=\"t m0 x70 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 406.092  </div></td><td class=\"c x206 y17fe w1f8 h1ed\"><div class=\"t m0 x55 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 91.802  </div></td><td class=\"c x207 y17fe w1f8 h1ed\"><div class=\"t m0 x70 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 497.894  </div></td></tr><tr><td class=\"c x204 y17ff w1f9 h1ec\"><div class=\"t m0 x30 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x205 y17ff w1f7 h1ec\"><div class=\"t m0 x20 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">406.092 </div></td><td class=\"c x206 y17ff w1f8 h1ec\"><div class=\"t m0 x30 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">91.802 </div></td><td class=\"c x207 y17ff w1fa h1ec\"><div class=\"t m0 x20 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">497.894 </div></td></tr><tr><td class=\"c x204 y1800 w1f9 h1ed\"><div class=\"t m0 x5e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Svalutazioni </div></td><td class=\"c x205 y1800 w1f7 h1ed\"><div class=\"t m0 x13d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x206 y1800 w1f8 h1ed\"><div class=\"t m0 x6a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(15.000) </div></td><td class=\"c x207 y1800 w1fa h1ed\"><div class=\"t m0 x6a h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">(15.000) </div></td></tr><tr><td class=\"c x204 y1801 w1f9 h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29<span class=\"_ _0\"></span> </div></td><td class=\"c x205 y1801 w1f7 h1ed\"><div class=\"t m0 x30 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">45.496 </div></td><td></td><td class=\"c x207 y1801 w1fa h1ed\"><div class=\"t m0 x30 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">45.496 </div></td></tr><tr><td class=\"c x1bf y1802 w3bb h2b4\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Variazione perimetr<span class=\"_ _0\"></span>o di<span class=\"_ _82\"> </span></div></td><td class=\"c x205 y1803 w1f7 h101\"><div class=\"t m0 x56 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">9.532 </div></td><td></td><td class=\"c x207 y1803 w1fa h101\"><div class=\"t m0 x56 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">9.532 </div></td></tr><tr><td class=\"c x20a y1804 w3bc h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x20b y1805 w3b9 h2b5\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Differenze di<span class=\"_ _82\"> </span></div></td><td class=\"c x205 y1806 w1f7 h101\"><div class=\"t m0 x6a h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">(11.281) </div></td><td></td><td class=\"c x207 y1806 w1fa h101\"><div class=\"t m0 x6a h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">(11.281) </div></td></tr><tr><td class=\"c x209 y1807 w3ba h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">conversione<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x204 y1808 w1f9 h219\"><div class=\"t m0 x30 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x205 y1808 w1f7 h219\"><div class=\"t m0 x20 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">449.840 </div></td><td class=\"c x206 y1808 w1f8 h219\"><div class=\"t m0 x30 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">76.802 </div></td><td class=\"c x207 y1808 w1fa h219\"><div class=\"t m0 x20 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">526.642 </div></td></tr></table> <span class=\"_ _25\"> </span><span class=\"ff7\">L\u2019avviamento <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>allocato</span> <span class=\"_ _3\"></span>ai <span class=\"_ _12\"></span>seguenti<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>gruppi <span class=\"_ _3\"></span>di <span class=\"_ _12\"></span><span class=\"ff6\">cash <span class=\"_ _3\"></span>generating <span class=\"_ _3\"></span>unit<span class=\"ls2\">, <span class=\"_ _3\"></span></span></span>t<span class=\"_ _6\"></span>utte <span class=\"_ _3\"></span>riferibili<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>al<span class=\"_ _0\"></span> Gruppo Cemen<span class=\"_ _0\"></span>tir Holding<span class=\"ff6\">: </span><table class=\"s w3bd h2b6\" id=\"_123a79ab-273f-4a93-94e8-30a99ba48a88\"><tr><td class=\"c x1f0 y1809 w1fb h51\"><div class=\"t m0 x1b h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x20c y180a w3be h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc1 sc0 ls0 ws0\">Nordic &amp;<span class=\"_ _82\"> </span></div></td><td class=\"c x20d y180b w3bf h2b7\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc1 sc0 ls0 ws0\">Nord<span class=\"_ _82\"> </span></div></td><td class=\"c x20e y1809 w1fc h51\"><div class=\"t m0 x28 h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">Turchia </div></td><td class=\"c x20f y1809 w2f h51\"><div class=\"t m0 x38 h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">Egitto </div></td><td class=\"c x210 y180b w3c0 h2b7\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc1 sc0 ls0 ws0\">Asia<span class=\"_ _82\"> </span></div></td><td class=\"c x211 y1809 w1ff h51\"><div class=\"t m0 x22 h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">Italia </div></td><td class=\"c x212 y1809 w200 h51\"><div class=\"t m0 x19 h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x213 y180c w3c1 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc1 sc0 ls0 ws0\">Baltic<span class=\"_ _82\"> </span></div></td><td class=\"c x214 y180d w3c2 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc1 sc0 ls0 ws0\">America<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x215 y180d w3c3 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc1 sc0 ls0 ws0\">Pacifico<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x216 y180e w1fd h3d\"><div class=\"t m0 x25 h3 y189 ff2 fs0 fc1 sc0 ls0 ws0\">USA </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y180f w3c4 h29c\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc1 sc0 ls0 ws0\">Valore di inizio<span class=\"_ _82\"> </span></div></td><td class=\"c x217 y1810 w1fc h21b\"><div class=\"t m0 x28 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">253.772  </div></td><td class=\"c x216 y1810 w1fd h21b\"><div class=\"t m0 x38 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">27.843  </div></td><td class=\"c x20e y1810 w1fc h21b\"><div class=\"t m0 x28 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">118.850  </div></td><td class=\"c x20f y1810 w2f h21b\"><div class=\"t m0 x23 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">1.112  </div></td><td class=\"c x218 y1810 w1fe h21b\"><div class=\"t m0 x52 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">2.937  </div></td><td class=\"c x211 y1810 w1ff h21b\"><div class=\"t m0 x7 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">1.577  </div></td><td class=\"c x212 y1810 w200 h21b\"><div class=\"t m0 xc6 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">406.092  </div></td></tr><tr><td class=\"c x1bf y1811 w3c5 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc1 sc0 ls0 ws0\">periodo<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1812 w3c6 h2b8\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Rivalutazione<span class=\"_ _82\"> </span></div></td><td class=\"c x217 y1813 w1fc h51\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x216 y1813 w1fd h51\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x20e y1813 w1fc h51\"><div class=\"t m0 x38 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">45.496 </div></td><td class=\"c x20f y1813 w2f h51\"><div class=\"t m0 x41 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y1813 w1fe h51\"><div class=\"t m0 x4a h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x211 y1813 w1ff h51\"><div class=\"t m0 x37 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x212 y1813 w200 h51\"><div class=\"t m0 xc7 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">45.496 </div></td></tr><tr><td class=\"c x1bf y1814 w3c7 h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">monetaria<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x219 y1815 w3c8 h2b9\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Variazione<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1816 w3c9 h2ba\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">perimetro <span class=\"lse\">di<span class=\"_ _82\"> </span></span></div></td><td class=\"c x217 y1817 w1fc h21c\"><div class=\"t m0 x4a h2 y196 ff1 fs0 fc0 sc0 ls0 ws0\">9.292 </div></td><td class=\"c x216 y1817 w1fd h21c\"><div class=\"t m0 x56 h2 y196 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x20e y1817 w1fc h21c\"><div class=\"t m0 x56 h2 y196 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x20f y1817 w2f h21c\"><div class=\"t m0 x41 h2 y196 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y1817 w1fe h21c\"><div class=\"t m0 x15 h2 y196 ff1 fs0 fc0 sc0 lse ws0\">240<span class=\"ls0\"> </span></div></td><td class=\"c x211 y1817 w1ff h21c\"><div class=\"t m0 x37 h2 y196 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x212 y1817 w200 h21c\"><div class=\"t m0 x21 h2 y196 ff1 fs0 fc0 sc0 ls0 ws0\">9.532 </div></td></tr><tr><td class=\"c x1bf y1818 w3b5 h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x219 y1819 w3ca h2b8\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Differenze di<span class=\"_ _82\"> </span></div></td><td class=\"c x217 y181a w1fc h51\"><div class=\"t m0 x3e h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">(1.083) </div></td><td class=\"c x216 y181a w1fd h51\"><div class=\"t m0 x4a h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">1.771 </div></td><td class=\"c x20e y181a w1fc h51\"><div class=\"t m0 x3d h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">(11.844) </div></td><td class=\"c x20f y181a w2f h51\"><div class=\"t m0 x4a h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">(391) </div></td><td class=\"c x218 y181a w1fe h51\"><div class=\"t m0 x15 h2 y198 ff1 fs0 fc0 sc0 lse ws0\">266<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x212 y181a w200 h51\"><div class=\"t m0 x1b h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">(11.281) </div></td></tr><tr><td class=\"c x1bf y181b w3cb h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">conversione<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y181c w3cc h29c\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc1 sc0 ls0 ws0\">Valore di fine<span class=\"_ _82\"> </span></div></td><td class=\"c x217 y181d w1fc h50\"><div class=\"t m0 x28 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">261.981 </div></td><td class=\"c x216 y181d w1fd h50\"><div class=\"t m0 x38 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">29.614 </div></td><td class=\"c x20e y181d w1fc h50\"><div class=\"t m0 x28 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">152.502 </div></td><td class=\"c x20f y181d w2f h50\"><div class=\"t m0 x3f h3 y29d ff2 fs0 fc1 sc0 lse ws0\">721<span class=\"ls0\"> </span></div></td><td class=\"c x218 y181d w1fe h50\"><div class=\"t m0 x52 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">3.444 </div></td><td class=\"c x211 y181d w1ff h50\"><div class=\"t m0 x7 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">1.577 </div></td><td class=\"c x212 y181d w200 h50\"><div class=\"t m0 xc6 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">449.839 </div></td></tr><tr><td class=\"c x1bf y181e w3c5 h29d\"><div class=\"t m0 x1b7 h3 y1794 ff2 fs0 fc1 sc0 ls0 ws0\">periodo<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><div class=\"gs6\"><table class=\"s w3cd h2bb\" id=\"_80111660-6464-4d38-b07d-d486fd65220c\"><tr><td class=\"c x1f0 y181f w1fb h51\"><div class=\"t m0 x1b h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x20c y1820 w3be h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc1 sc0 ls0 ws0\">Nordic &amp;<span class=\"_ _82\"> </span></div></td><td class=\"c x20d y1821 w3bf h2b7\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc1 sc0 ls0 ws0\">Nord<span class=\"_ _82\"> </span></div></td><td class=\"c x20e y181f w1fc h51\"><div class=\"t m0 x28 h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">Turchia </div></td><td class=\"c x20f y181f w2f h51\"><div class=\"t m0 x38 h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">Egitto </div></td><td class=\"c x210 y1821 w3c0 h2b7\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc1 sc0 ls0 ws0\">Asia<span class=\"_ _82\"> </span></div></td><td class=\"c x211 y181f w1ff h51\"><div class=\"t m0 x22 h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">Italia </div></td><td class=\"c x212 y181f w200 h51\"><div class=\"t m0 x19 h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x213 y1822 w3c1 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc1 sc0 ls0 ws0\">Baltic<span class=\"_ _82\"> </span></div></td><td class=\"c x214 y1823 w3c2 h2ab\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc1 sc0 ls0 ws0\">America<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x215 y1823 w3c3 h2ab\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc1 sc0 ls0 ws0\">Pacifico<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x216 y1824 w1fd h3d\"><div class=\"t m0 x25 h3 y189 ff2 fs0 fc1 sc0 ls0 ws0\">USA </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1825 w3c4 h2bc\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc1 sc0 ls0 ws0\">Valore di inizio<span class=\"_ _82\"> </span></div></td><td class=\"c x217 y1826 w1fc h50\"><div class=\"t m0 x28 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">255.403  </div></td><td class=\"c x216 y1826 w1fd h50\"><div class=\"t m0 x38 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">28.845  </div></td><td class=\"c x20e y1826 w1fc h50\"><div class=\"t m0 x28 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">117.957  </div></td><td class=\"c x20f y1826 w2f h50\"><div class=\"t m0 x23 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">1.453  </div></td><td class=\"c x218 y1826 w1fe h50\"><div class=\"t m0 x52 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">3.176  </div></td><td class=\"c x211 y1826 w1ff h50\"><div class=\"t m0 x7 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">1.577  </div></td><td class=\"c x212 y1826 w200 h50\"><div class=\"t m0 xc6 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">408.411  </div></td></tr><tr><td class=\"c x1bf y1827 w3c5 h2bd\"><div class=\"t m0 x1b7 h3 y1794 ff2 fs0 fc1 sc0 ls0 ws0\">periodo<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1816 w3c6 h2be\"><div class=\"t m0 x1b7 h2 y1828 ff1 fs0 fc0 sc0 ls0 ws0\">Rivalutazione</div></td><td class=\"c x217 y1829 w1fc h51\"><div class=\"t m0 x126 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x216 y1829 w1fd h51\"><div class=\"t m0 x126 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x20e y1829 w1fc h51\"><div class=\"t m0 x38 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">42.203  </div></td><td class=\"c x20f y1829 w2f h51\"><div class=\"t m0 x30 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x218 y1829 w1fe h51\"><div class=\"t m0 x2a h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x211 y1829 w1ff h51\"><div class=\"t m0 x37 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x212 y1829 w200 h51\"><div class=\"t m0 xc7 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">42.203  </div></td></tr><tr><td class=\"c x1bf y1818 w3c7 h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">monetaria<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x219 y182a w3ca h2ae\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Differenze di<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y181b w3cb h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">conversione</div></td><td class=\"c x217 y182b w1fc h50\"><div class=\"t m0 x24 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\"> (1.631)  </div></td><td class=\"c x216 y182b w1fd h50\"><div class=\"t m0 x24 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\"> (1.002)  </div></td><td class=\"c x20e y182b w1fc h50\"><div class=\"t m0 x15 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\"> (41.310)  </div></td><td class=\"c x20f y182b w2f h50\"><div class=\"t m0 x2a h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\"> (341)  </div></td><td class=\"c x218 y182b w1fe h50\"><div class=\"t m0 x21 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\"> (239)  </div></td><td></td><td class=\"c x212 y182b w200 h50\"><div class=\"t m0 x37 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(44.523)  </div></td></tr><tr><td class=\"c x1bf y181c w3cc h2bc\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc1 sc0 ls0 ws0\">Valore di fine<span class=\"_ _82\"> </span></div></td><td class=\"c x217 y182c w1fc h50\"><div class=\"t m0 x28 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">253.772  </div></td><td class=\"c x216 y182c w1fd h50\"><div class=\"t m0 x38 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">27.843  </div></td><td class=\"c x20e y182c w1fc h50\"><div class=\"t m0 x28 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">118.850  </div></td><td class=\"c x20f y182c w2f h50\"><div class=\"t m0 x23 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">1.112  </div></td><td class=\"c x218 y182c w1fe h50\"><div class=\"t m0 x52 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">2.937  </div></td><td class=\"c x211 y182c w1ff h50\"><div class=\"t m0 x7 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">1.577  </div></td><td class=\"c x212 y182c w200 h50\"><div class=\"t m0 xc6 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">406.092  </div></td></tr><tr><td class=\"c x1bf y181e w3c5 h29d\"><div class=\"t m0 x1b7 h3 y1794 ff2 fs0 fc1 sc0 ls0 ws0\">periodo<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table></div><div class=\"c w2 h0 gs7\"><div class=\"t m0 xfd hd y10e7 ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xfd hd y104c ff7 fs7 fc0 sc0 ls0 ws0\">Per <span class=\"_ _a\"> </span>maggiori <span class=\"_ _a\"> </span>in<span class=\"_ _0\"></span>formazioni <span class=\"_ _a\"> </span>relativamen<span class=\"_ _17\"></span>te <span class=\"_ _a\"> </span>all\u2019incremento <span class=\"_ _a\"> </span>relativo <span class=\"_ _a\"> </span>all<span class=\"_ _17\"></span>a <span class=\"_ _22\"> </span><span class=\"ff1\">Variazione </span></div><div class=\"t m0 x2 hd y13fb ff1 fs7 fc0 sc0 ls0 ws0\">perimetro di consol<span class=\"_ _17\"></span>idamento si rimanda all<span class=\"_ _0\"></span>a nota 37 Acquisizi<span class=\"_ _17\"></span>oni e cessioni aziendali<span class=\"_ _0\"></span>.<span class=\"_ _6\"></span> </div><div class=\"t m0 xfd hd y13fc ff1 fs7 fc0 sc0 ls0 ws0\">Con <span class=\"_ _4\"> </span>riferimento<span class=\"_ _17\"></span> <span class=\"_ _5\"> </span>alle <span class=\"_ _1c\"> </span>altre <span class=\"_ _4\"> </span>attivit\u00e0 <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>vita <span class=\"_ _4\"> </span>utile <span class=\"_ _1c\"> </span>indefinita, <span class=\"_ _4\"> </span>si <span class=\"_ _4\"> </span>riporta <span class=\"_ _4\"> </span>d<span class=\"_ _6\"></span>i <span class=\"_ _1c\"> </span>seguito <span class=\"_ _4\"> </span>la </div><div class=\"t m0 x2 hd y106b ff1 fs7 fc0 sc0 ls0 ws0\">composizione del saldo<span class=\"_ _17\"></span> relativo alle testate editori<span class=\"_ _17\"></span>ali dei quotidiani: </div><div class=\"t m0 xfd hd y3da ff1 fs7 fc0 sc0 ls0 ws0\"> </div></div><div class=\"gs8\"><table class=\"s w3ce h2bf\" id=\"_1d93eb83-5945-484b-9db1-3ce9b1ce97e7\"><tr><td></td><td class=\"c x21b y182d w202 h2e\"><div class=\"t m0 x1b h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x21c y182d w203 h2e\"><div class=\"t m0 xf h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x21d y182e w201 h2f\"><div class=\"t m0 x3d h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">Il Messaggero </div></td><td class=\"c x21b y182e w202 h2f\"><div class=\"t m0 x15 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">34.808  </div></td><td class=\"c x21c y182e w203 h2f\"><div class=\"t m0 x3d h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">43.808  </div></td></tr><tr><td class=\"c x21d y182f w201 h2e\"><div class=\"t m0 x5e h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">Il Mattino </div></td><td class=\"c x21b y182f w202 h2e\"><div class=\"t m0 x15 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">14.896  </div></td><td class=\"c x21c y182f w203 h2e\"><div class=\"t m0 x3d h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">17.796  </div></td></tr><tr><td class=\"c x21d y1830 w201 h2e\"><div class=\"t m0 x29 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">Il Gazzettino </div></td><td class=\"c x21b y1830 w202 h2e\"><div class=\"t m0 x15 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">24.587  </div></td><td class=\"c x21c y1830 w203 h2e\"><div class=\"t m0 x3d h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">27.687  </div></td></tr><tr><td class=\"c x21d y1831 w201 h2e\"><div class=\"t m0 x19 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">Corriere Adriatico<span class=\"_ _6\"></span> </div></td><td class=\"c x21b y1831 w202 h2e\"><div class=\"t m0 x27 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">2.078  </div></td><td class=\"c x21c y1831 w203 h2e\"><div class=\"t m0 x38 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">2.078  </div></td></tr><tr><td class=\"c x21e y1832 w3cf h2c0\"><div class=\"t m0 x1b7 h22 y16fc ff1 fs2 fc0 sc0 ls0 ws0\">Quotidiano di<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x21f y1833 w3d0 h2c1\"><div class=\"t m0 x1b7 h22 y16e6 ff1 fs2 fc0 sc0 ls0 ws0\">Puglia<span class=\"_ _82\"> </span></div></td><td class=\"c x21b y1834 w202 h30\"><div class=\"t m0 x37 h22 y129 ff1 fs2 fc0 sc0 ls6 ws0\">433 <span class=\"ls0\"> </span></div></td><td class=\"c x21c y1834 w203 h30\"><div class=\"t m0 x25 h22 y129 ff1 fs2 fc0 sc0 ls6 ws0\">433 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x21d y1835 w201 h53\"><div class=\"t m0 x90 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x21b y1835 w202 h53\"><div class=\"t m0 x15 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">76.802  </div></td><td class=\"c x21c y1835 w203 h53\"><div class=\"t m0 x3d h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">91.802  </div></td></tr></table></div><div class=\"c w2 h0 gs7\"><div class=\"t m0 x2 h4b y13ba ff6 fs7 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h4b yfee ff6 fs7 fc1 sc0 ls0 ws0\">Gruppo Cemen<span class=\"_ _0\"></span>tir Holding  </div><div class=\"t m0 xfd hd y44c ff1 fs7 fc0 sc0 ls0 ws0\">Il <span class=\"_ _8\"> </span>Gruppo <span class=\"_ _21\"> </span>Cementir <span class=\"_ _8\"> </span>Hol<span class=\"_ _17\"></span>ding,  coerente<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ente <span class=\"_ _21\"> </span>con <span class=\"_ _8\"> </span>quanto <span class=\"_ _21\"> </span>effettuato <span class=\"_ _21\"> </span>negli <span class=\"_ _8\"> </span>esercizi<span class=\"_ _0\"></span> </div><div class=\"t m0 x2 hd y13fe ff1 fs7 fc0 sc0 ls0 ws0\">precedenti, <span class=\"_ _19\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>effettuato<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>le <span class=\"_ _19\"></span>opportune<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>verifiche <span class=\"_ _19\"></span>di <span class=\"_ _12\"></span>r<span class=\"_ _6\"></span>iduzione <span class=\"_ _12\"></span>durevole <span class=\"_ _19\"> </span>di <span class=\"_ _12\"></span>valore <span class=\"_ _19\"> </span>alle <span class=\"_ _19\"></span>unit\u00e0<span class=\"_ _0\"></span> </div><div class=\"t m0 x2 h10 yfd3 ff7 fs7 fc0 sc0 ls0 ws0\">generatrici <span class=\"_ _21\"> </span>di <span class=\"_ _8\"> </span>flussi <span class=\"_ _21\"> </span>finanziari <span class=\"_ _21\"> </span>(<span class=\"_ _6\"></span>di <span class=\"_ _21\"> </span>seguito <span class=\"_ _21\"> </span>\u201cCGU\u201d) <span class=\"_ _21\"> </span>a  cui <span class=\"_ _21\"> </span>era <span class=\"_ _21\"> </span>stato <span class=\"_ _8\"> </span>attrib<span class=\"_ _0\"></span>uito <span class=\"_ _8\"> </span>un <span class=\"_ _21\"> </span>valore <span class=\"_ _8\"> </span>di </div><div class=\"t m0 x2 hd yac5 ff1 fs7 fc0 sc0 ls0 ws0\">avviamento. </div><div class=\"t m0 xfd hd y13ff ff1 fs7 fc0 sc0 ls0 ws0\">Le CGU, <span class=\"_ _6\"></span>definite come il <span class=\"_ _6\"></span>pi\u00f9 <span class=\"_ _6\"></span>piccolo<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>gruppo <span class=\"_ _6\"></span>identi<span class=\"_ _0\"></span>ficabile di <span class=\"_ _6\"></span>attivit\u00e0 che genera flussi </div><div class=\"t m0 x2 hd y88f ff1 fs7 fc0 sc0 ls0 ws0\">finanziari <span class=\"_ _16\"></span>in <span class=\"_ _0\"></span>entrata <span class=\"_ _17\"></span>che <span class=\"_ _16\"></span>sono <span class=\"_ _17\"></span>ampiamente <span class=\"_ _17\"></span>indipendenti <span class=\"_ _16\"></span>dai <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>lussi <span class=\"_ _16\"></span>finanziari <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>entrata <span class=\"_ _17\"></span>generati </div><div class=\"t m0 x2 hd y12d5 ff1 fs7 fc0 sc0 ls0 ws0\">da <span class=\"_ _6\"></span>altre <span class=\"_ _6\"></span>attivit\u00e0 o <span class=\"_ _6\"></span>gruppi <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>attivit\u00e0, sono <span class=\"_ _6\"></span>identificate <span class=\"_ _6\"></span>nelle <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _6\"></span>e/o <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>specifici impianti <span class=\"_ _6\"></span>cui </div><div class=\"t m0 x2 hd y1196 ff7 fs7 fc0 sc0 ls0 ws0\">si riferiscono e<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>alle quali<span class=\"_ _0\"></span> \u00e8 stato allocato l\u2019<span class=\"_ _0\"></span>avviamento paga<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o in fase di<span class=\"_ _0\"></span> acquisizi<span class=\"_ _17\"></span>one. <span class=\"_ _6\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 xfd hd y685 ff1 fs7 fc0 sc0 ls0 ws0\">Al <span class=\"_ _17\"></span>31 di<span class=\"_ _17\"></span>cembr<span class=\"_ _6\"></span>e <span class=\"_ _17\"></span>2024 i<span class=\"_ _0\"></span>l <span class=\"_ _17\"></span>Gruppo Cementi<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>Holding <span class=\"_ _17\"></span>ha <span class=\"_ _17\"></span>rappresentato <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>CGU <span class=\"_ _0\"></span>sulla <span class=\"_ _17\"></span>base </div><div class=\"t m0 x2 h10 y1266 ff7 fs7 fc0 sc0 ls0 ws0\">dei  segmenti  operativi<span class=\"_ _17\"></span>  presenti <span class=\"_ _1c\"> </span>ed  in  coerenz<span class=\"_ _17\"></span>a <span class=\"_ _1c\"> </span>con  l\u2019organizzazione  azi<span class=\"_ _17\"></span>endale.  A <span class=\"_ _1c\"> </span>tale </div><div class=\"t m0 x2 h10 y294 ff7 fs7 fc0 sc0 ls0 ws0\">proposito, <span class=\"_ _5\"> </span>si <span class=\"_ _5\"> </span>precisa <span class=\"_ _5\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>i <span class=\"_ _5\"> </span>raggruppamenti <span class=\"_ _5\"> </span>del<span class=\"_ _17\"></span>le <span class=\"_ _13\"> </span>CGU <span class=\"_ _5\"> </span>\u201cNordic <span class=\"_ _5\"> </span>&amp; <span class=\"_ _5\"> </span>Bal<span class=\"_ _0\"></span>tic\u201d <span class=\"_ _5\"> </span>e <span class=\"_ _5\"> </span>\u201cTurchia\u201d </div><div class=\"t m0 x2 hd y12e ff1 fs7 fc0 sc0 ls0 ws0\">ricomprendono anc<span class=\"_ _17\"></span>he le CGU sulle qual<span class=\"_ _0\"></span>i sono all<span class=\"_ _17\"></span>ocati <span class=\"_ _6\"></span>gli avvi<span class=\"_ _17\"></span>ament<span class=\"_ _6\"></span>i rela<span class=\"_ _17\"></span>tivi alle acquisizioni </div><div class=\"t m0 x2 hd y15c ff1 fs7 fc0 sc0 ls0 ws0\">locali di societ\u00e0.<span class=\"_ _17\"></span> </div></div>In <span class=\"_ _15\"></span>particolare, <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>raggruppamento <span class=\"_ _15\"></span>della <span class=\"_ _15\"></span>CGU <span class=\"_ _3\"></span>\u201cNordic <span class=\"_ _15\"></span>&amp; <span class=\"_ _15\"></span>Baltic\u201d <span class=\"_ _15\"></span>comprende <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>gruppo Aalborg <span class=\"_ _16\"></span>Port<span class=\"_ _6\"></span>land<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> <span class=\"_ _17\"></span>Unicon <span class=\"_ _16\"></span>Danimarca <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>Unicon <span class=\"_ _16\"></span>Norvegia, <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>raggruppamento <span class=\"_ _16\"></span>della <span class=\"_ _17\"></span>CGU <span class=\"_ _17\"></span>\u201cNord America\u201d <span class=\"_ _12\"> </span>comprende<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>gli <span class=\"_ _12\"> </span>Stati <span class=\"_ _12\"> </span>Uniti, <span class=\"_ _12\"> </span>il <span class=\"_ _12\"> </span>raggruppa<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ento <span class=\"_ _12\"> </span>della <span class=\"_ _12\"></span>CGU <span class=\"_ _3\"></span>\u201cTurchia\u201d <span class=\"_ _12\"> </span>comprende <span class=\"_ _12\"></span>il<span class=\"ff1\"> </span>gruppo <span class=\"_ _12\"> </span>Cimentas, <span class=\"_ _12\"> </span>Lalapasa, <span class=\"_ _19\"> </span>Su<span class=\"_ _0\"></span>reko, <span class=\"_ _12\"> </span>Elazig <span class=\"_ _19\"> </span>Cim<span class=\"_ _0\"></span>ento, <span class=\"_ _12\"> </span>l\u2019Egitto <span class=\"_ _19\"> </span>si <span class=\"_ _12\"> </span>riferisce <span class=\"_ _12\"> </span>alla <span class=\"_ _19\"> </span>Sinai <span class=\"_ _12\"> </span>White Cement Co<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>pany, <span class=\"_ _17\"></span>mentre il raggruppa<span class=\"_ _17\"></span>mento della <span class=\"_ _0\"></span>CGU \u201cAsia <span class=\"_ _17\"></span>Pacifico\u201d comprende<span class=\"_ _17\"></span> Aalborg Portland Malesi<span class=\"_ _0\"></span>a, Aalborg Portland<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>Anqinq ed Aal<span class=\"_ _17\"></span>borg Portland Australia. I <span class=\"_ _15\"></span>test <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>impairment <span class=\"_ _15\"></span>effettuati<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>sui <span class=\"_ _15\"></span>raggruppamenti<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>CGU <span class=\"_ _15\"></span>ricomprendo<span class=\"_ _17\"></span>no <span class=\"_ _3\"></span>i <span class=\"_ _15\"></span>flussi consolidati <span class=\"_ _21\"> </span>riferiti  al <span class=\"_ _21\"> </span>corrispondente <span class=\"_ _21\"> </span>raggruppamento <span class=\"_ _21\"> </span>allo  scop<span class=\"_ _0\"></span>o <span class=\"_ _8\"> </span>di <span class=\"_ _21\"> </span>verificare  l\u2019<span class=\"_ _17\"></span>eventuale esistenza di perdite<span class=\"_ _17\"></span> di valore. I <span class=\"_ _6\"></span>test di <span class=\"_ _6\"></span>impairment sono <span class=\"_ _6\"></span>stati <span class=\"_ _6\"></span>condot<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i confrontando il <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>di bilancio <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>il valore in <span class=\"_ _21\"> </span>uso  del<span class=\"_ _0\"></span>le <span class=\"_ _8\"> </span>CGU, <span class=\"_ _21\"> </span>determinato<span class=\"_ _0\"></span>  u<span class=\"_ _17\"></span>tilizzando <span class=\"_ _8\"> </span>il <span class=\"_ _21\"> </span>metodo <span class=\"_ _8\"> </span>del<span class=\"_ _0\"></span>  \u201cdi<span class=\"_ _17\"></span>scounted <span class=\"_ _8\"> </span>cash <span class=\"_ _21\"> </span>flow\u201d <span class=\"_ _21\"> </span>(DCF) applicato <span class=\"_ _21\"> </span>ai <span class=\"_ _8\"> </span>flussi <span class=\"_ _21\"> </span>di  ca<span class=\"_ _17\"></span>ssa  p<span class=\"_ _0\"></span>revisionali <span class=\"_ _21\"> </span>dei <span class=\"_ _8\"> </span>piani<span class=\"_ _17\"></span>  triennali<span class=\"_ _17\"></span>/<span class=\"_ _6\"></span>quinquennal<span class=\"_ _0\"></span>i  predi<span class=\"_ _0\"></span>sposti <span class=\"_ _21\"> </span>dagli amministratori <span class=\"_ _17\"></span>di ciascuna C<span class=\"_ _17\"></span>G<span class=\"_ _6\"></span>U. Le p<span class=\"_ _17\"></span>roiezioni dei flussi<span class=\"_ _17\"></span> finanziari sono s<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ate stima<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e in <span class=\"_ _17\"></span>base alle <span class=\"_ _15\"></span>previsioni <span class=\"_ _15\"></span>del <span class=\"_ _3\"></span>budget<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>2025 <span class=\"_ _15\"></span>approvati <span class=\"_ _15\"></span>dai <span class=\"_ _3\"></span>CdA <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>rispettive <span class=\"_ _15\"></span>societ\u00e0 <span class=\"_ _15\"></span>controllate <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>del biennio/quadrien<span class=\"_ _0\"></span>nio <span class=\"_ _17\"></span>successivo <span class=\"_ _16\"></span>effettuate <span class=\"_ _17\"></span>dalla <span class=\"_ _16\"></span>direzione <span class=\"_ _0\"></span>aziendale; <span class=\"_ _16\"></span>t<span class=\"_ _6\"></span>ali <span class=\"_ _16\"></span>proiezioni <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>state elaborate <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>base <span class=\"_ _17\"></span>al Pi<span class=\"_ _0\"></span>ano <span class=\"_ _17\"></span>Industriale <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>G<span class=\"_ _6\"></span>ruppo <span class=\"_ _17\"></span>Cementir <span class=\"_ _17\"></span>Holding, <span class=\"_ _17\"></span>esaminato <span class=\"_ _17\"></span>ed <span class=\"_ _17\"></span>approvato<span class=\"_ _0\"></span> dal <span class=\"_ _19\"> </span>Consiglio <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>Ammini<span class=\"_ _0\"></span>strazione <span class=\"_ _19\"> </span>della <span class=\"_ _19\"> </span>Cementir <span class=\"_ _19\"> </span>Holding <span class=\"_ _19\"> </span>NV <span class=\"_ _1f\"> </span>l\u201911 <span class=\"_ _19\"> </span>febbraio <span class=\"_ _19\"> </span>2025. <span class=\"_ _19\"> </span>I <span class=\"_ _1f\"> </span>valori terminali <span class=\"_ _14\"></span>sono <span class=\"_ _15\"></span>stati <span class=\"_ _15\"></span>de<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>erminati <span class=\"_ _14\"></span>applicando <span class=\"_ _14\"></span>un <span class=\"_ _15\"></span>tasso <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>crescita <span class=\"_ _15\"></span>perpe<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ua. <span class=\"_ _14\"></span>Le <span class=\"_ _15\"></span>proiezioni <span class=\"_ _14\"></span>dei flussi <span class=\"_ _17\"></span>di cassa<span class=\"_ _17\"></span> incl<span class=\"_ _17\"></span>udono l<span class=\"_ _17\"></span>'impatto dei<span class=\"_ _17\"></span> rischi <span class=\"_ _16\"></span>climatici <span class=\"_ _17\"></span>sui fl<span class=\"_ _0\"></span>ussi <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>cassa <span class=\"_ _0\"></span>futuri <span class=\"_ _17\"></span>attesi <span class=\"_ _17\"></span>relativi <span class=\"_ _17\"></span>agli investimenti destina<span class=\"_ _0\"></span>ti alla riduzi<span class=\"_ _0\"></span>one delle emi<span class=\"_ _0\"></span>ssioni di CO2. Per  l\u2019attualizzazi<span class=\"_ _17\"></span>one <span class=\"_ _1c\"> </span>dei  flussi  finanziari<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>attesi,  il  tasso<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>\u00e8  stato  dete<span class=\"_ _0\"></span>rminato  per<span class=\"_ _17\"></span> ciascuna CGU<span class=\"_ _0\"></span> in base al costo <span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>edio pondera<span class=\"_ _0\"></span>to del capitale (WAC<span class=\"_ _17\"></span>C). Di <span class=\"_ _3\"></span>seguito <span class=\"_ _12\"></span>si <span class=\"_ _3\"></span>riportano <span class=\"_ _3\"></span>le <span class=\"_ _12\"></span>ipotesi <span class=\"_ _3\"></span>chiave <span class=\"_ _12\"></span>util<span class=\"_ _0\"></span>izzate <span class=\"_ _3\"></span>per <span class=\"_ _12\"></span>la <span class=\"_ _3\"></span>determinazione<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>valore d\u2019uso delle CGU<span class=\"ff1\"> </span><table class=\"s w3d1 h2c2\" id=\"_430f24cd-5bac-4724-9d9e-4c5a66919366\"><tr><td class=\"c x1f0 y1836 w204 h142\"><div class=\"t m0 x1b h3 y790 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x220 y1837 w3d2 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Tasso di crescita<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x221 y1838 w3d3 h2c3\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Tasso medio di<span class=\"_ _82\"> </span></div></td><td class=\"c x222 y1837 w3d4 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">EBITDA ratio<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x223 y1839 w3d5 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">dei valori<span class=\"_ _82\"> </span></div></td><td class=\"c x224 y183a w3d6 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Tasso di<span class=\"_ _82\"> </span></div></td><td class=\"c x225 y183a w3d7 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">incremento dei<span class=\"_ _82\"> </span></div></td><td class=\"c x226 y1839 w3d8 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">medio dal 2025<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y183b w204 h220\"><div class=\"t m0 x1b h3 y1406 ff2 fs0 fc0 sc0 ls0 ws0\">Valori in % </div></td><td class=\"c x227 y183c w3d9 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">terminali</div></td><td class=\"c x228 y183d w3c4 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">attualizzazione<span class=\"_ _82\"> </span></div></td><td class=\"c x229 y183d w3da h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">ricavi dal 2025<span class=\"_ _82\"> </span></div></td><td class=\"c x22a y183c w3db h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">alla fine del piano<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x22b y183e w3db h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">alla fine del piano<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y183f w204 h1e7\"><div class=\"t m0 x1b h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">Nordic &amp; Baltic  </div></td><td class=\"c x22c y183f w148 h1e7\"><div class=\"t m0 x2f h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">1,5% </div></td><td class=\"c x22d y183f w205 h1e7\"><div class=\"t m0 x2f h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">6,1% </div></td><td class=\"c x22e y183f w206 h1e7\"><div class=\"t m0 x2f h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">8,7% </div></td><td class=\"c x22f y183f w205 h1e7\"><div class=\"t m0 x56 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">25,2% </div></td></tr><tr><td class=\"c x1f0 y1840 w204 h221\"><div class=\"t m0 x1b h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">Nord America </div></td><td class=\"c x22c y1840 w148 h221\"><div class=\"t m0 x14d h2 y198 ff1 fs0 fc0 sc0 lse ws0\">2%<span class=\"ls0\"> </span></div></td><td class=\"c x22d y1840 w205 h221\"><div class=\"t m0 x2f h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">8,8% </div></td><td class=\"c x22e y1840 w206 h221\"><div class=\"t m0 x2f h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">5,4% </div></td><td class=\"c x22f y1840 w205 h221\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">14,9% </div></td></tr><tr><td class=\"c x1f0 y1841 w204 h221\"><div class=\"t m0 x1b h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">Turchia </div></td><td class=\"c x22c y1841 w148 h221\"><div class=\"t m0 x14d h2 y198 ff1 fs0 fc0 sc0 lse ws0\">6%<span class=\"ls0\"> </span></div></td><td class=\"c x22d y1841 w205 h221\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">21,8% </div></td><td class=\"c x22e y1841 w206 h221\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">15,0% </div></td><td class=\"c x22f y1841 w205 h221\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">16,4% </div></td></tr><tr><td class=\"c x1f0 y1842 w204 h1e7\"><div class=\"t m0 x1b h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">Egitto </div></td><td class=\"c x22c y1842 w148 h1e7\"><div class=\"t m0 x14d h2 y29d ff1 fs0 fc0 sc0 lse ws0\">3%<span class=\"ls0\"> </span></div></td><td class=\"c x22d y1842 w205 h1e7\"><div class=\"t m0 x56 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">20,0% </div></td><td class=\"c x22e y1842 w206 h1e7\"><div class=\"t m0 x56 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">15,3% </div></td><td class=\"c x22f y1842 w205 h1e7\"><div class=\"t m0 x56 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">28,2% </div></td></tr><tr><td class=\"c x1f0 y1843 w204 h11a\"><div class=\"t m0 x1b h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">Asia-Pacifico </div></td><td class=\"c x22c y1843 w148 h11a\"><div class=\"t m0 x14d h2 yf4c ff1 fs0 fc0 sc0 lse ws0\">3%<span class=\"ls0\"> </span></div></td><td class=\"c x22d y1843 w205 h11a\"><div class=\"t m0 x2f h2 yf4c ff1 fs0 fc0 sc0 ls0 ws0\">8,6% </div></td><td class=\"c x22e y1843 w206 h11a\"><div class=\"t m0 x2f h2 yf4c ff1 fs0 fc0 sc0 ls0 ws0\">4,1% </div></td><td class=\"c x22f y1843 w205 h11a\"><div class=\"t m0 x56 h2 yf4c ff1 fs0 fc0 sc0 ls0 ws0\">17,0% </div></td></tr></table><div class=\"gs6\"><table class=\"s w3d1 h2c4\" id=\"_9a5c74bf-f51c-46ca-8518-464344a4078a\"><tr><td class=\"c x1f0 y1844 w204 h223\"><div class=\"t m0 x1b h3 y854 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x220 y1845 w3d2 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Tasso di crescita<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x221 y1846 w3d3 h2c5\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Tasso medio di<span class=\"_ _82\"> </span></div></td><td class=\"c x222 y1845 w3d4 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">EBITDA ratio<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x223 y1847 w3d5 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">dei valori<span class=\"_ _82\"> </span></div></td><td class=\"c x224 y1848 w3d6 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Tasso di<span class=\"_ _82\"> </span></div></td><td class=\"c x225 y1848 w3d7 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">incremento dei<span class=\"_ _82\"> </span></div></td><td class=\"c x226 y1847 w3d8 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">medio dal 2024<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y1849 w204 h19\"><div class=\"t m0 x1b h3 y38d ff2 fs0 fc0 sc0 ls0 ws0\">Valori in % </div></td><td class=\"c x227 y184a w3d9 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">terminali</div></td><td class=\"c x228 y184b w3c4 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">attualizzazione<span class=\"_ _82\"> </span></div></td><td class=\"c x229 y184b w3da h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">ricavi dal 2024<span class=\"_ _82\"> </span></div></td><td class=\"c x22a y184a w3db h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">alla fine del piano<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x22b y184c w3db h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">alla fine del piano<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y184d w204 h221\"><div class=\"t m0 x1b h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">Nordic &amp; Baltic  </div></td><td class=\"c x22c y184d w148 h221\"><div class=\"t m0 x2f h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">1,5% </div></td><td class=\"c x22d y184d w205 h221\"><div class=\"t m0 x2f h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">6,7% </div></td><td class=\"c x22e y184d w206 h221\"><div class=\"t m0 x2f h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">6,1% </div></td><td class=\"c x22f y184d w205 h221\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">24,5% </div></td></tr><tr><td class=\"c x1f0 y184e w204 h1e7\"><div class=\"t m0 x1b h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">Nord America </div></td><td class=\"c x22c y184e w148 h1e7\"><div class=\"t m0 x14d h2 y29d ff1 fs0 fc0 sc0 lse ws0\">2%<span class=\"ls0\"> </span></div></td><td class=\"c x22d y184e w205 h1e7\"><div class=\"t m0 x2f h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">8,7% </div></td><td class=\"c x22e y184e w206 h1e7\"><div class=\"t m0 x2f h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">4,7% </div></td><td class=\"c x22f y184e w205 h1e7\"><div class=\"t m0 x56 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">14,5% </div></td></tr><tr><td class=\"c x1f0 y184f w204 h221\"><div class=\"t m0 x1b h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">Turchia </div></td><td class=\"c x22c y184f w148 h221\"><div class=\"t m0 x14d h2 y198 ff1 fs0 fc0 sc0 lse ws0\">5%<span class=\"ls0\"> </span></div></td><td class=\"c x22d y184f w205 h221\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">21,4% </div></td><td class=\"c x22e y184f w206 h221\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">38,9% </div></td><td class=\"c x22f y184f w205 h221\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">17,0% </div></td></tr><tr><td class=\"c x1f0 y1850 w204 h1e7\"><div class=\"t m0 x1b h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">Egitto </div></td><td class=\"c x22c y1850 w148 h1e7\"><div class=\"t m0 x14d h2 y29d ff1 fs0 fc0 sc0 lse ws0\">3%<span class=\"ls0\"> </span></div></td><td class=\"c x22d y1850 w205 h1e7\"><div class=\"t m0 x56 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">24,6% </div></td><td class=\"c x22e y1850 w206 h1e7\"><div class=\"t m0 x56 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">10,4% </div></td><td class=\"c x22f y1850 w205 h1e7\"><div class=\"t m0 x56 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">24,6% </div></td></tr><tr><td class=\"c x1f0 y1851 w204 h11a\"><div class=\"t m0 x1b h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">Asia-Pacifico </div></td><td class=\"c x22c y1851 w148 h11a\"><div class=\"t m0 x14d h2 yf4c ff1 fs0 fc0 sc0 lse ws0\">3%<span class=\"ls0\"> </span></div></td><td class=\"c x22d y1851 w205 h11a\"><div class=\"t m0 x2f h2 yf4c ff1 fs0 fc0 sc0 ls0 ws0\">8,5% </div></td><td class=\"c x22e y1851 w206 h11a\"><div class=\"t m0 x14d h2 yf4c ff1 fs0 fc0 sc0 lse ws0\">4%<span class=\"ls0\"> </span></div></td><td class=\"c x22f y1851 w205 h11a\"><div class=\"t m0 x56 h2 yf4c ff1 fs0 fc0 sc0 ls0 ws0\">16,9% </div></td></tr></table></div><div class=\"c w2 h0 gsa\"><div class=\"t m0 x2 hd y12c5 ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xfd hd yb2a ff1 fs7 fc0 sc0 ls0 ws0\">Le <span class=\"_ _14\"></span>verifiche <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>cui <span class=\"_ _6\"></span>sopra <span class=\"_ _14\"></span>non <span class=\"_ _14\"></span>hanno <span class=\"_ _14\"></span>dato <span class=\"_ _6\"></span>origine <span class=\"_ _14\"></span>ad <span class=\"_ _14\"></span>alcuna <span class=\"_ _14\"></span>riduzione <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>valore <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>31 </div><div class=\"t m0 x2 hd y212 ff1 fs7 fc0 sc0 ls0 ws0\">dicembre 2024.<span class=\"_ _0\"></span> </div><div class=\"t m0 xfd hd yf53 ff1 fs7 fc0 sc0 ls1d ws0\">Tenendo <span class=\"_ _12\"></span>conto <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>ipotesi <span class=\"_ _12\"></span>chiave <span class=\"_ _3\"></span>sop<span class=\"_ _6\"></span>ra <span class=\"_ _3\"></span>ripor<span class=\"_ _6\"></span>tate, <span class=\"_ _12\"></span>il <span class=\"_ _3\"></span>m<span class=\"_ _6\"></span>anagement<span class=\"_ _6\"></span><span class=\"ls0\"> <span class=\"_ _3\"></span>della <span class=\"_ _12\"></span>Cementir<span class=\"_ _17\"></span> </span></div><div class=\"t m0 x2 hd y11b3 ff1 fs7 fc0 sc0 ls0 ws0\">Holding ha effettua<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o un'an<span class=\"_ _0\"></span>alisi di sensitivi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0 ipotizzando<span class=\"_ _0\"></span> quanto segue<span class=\"_ _0\"></span>: </div><div class=\"t m0 xfd hd ybb1 ff7 fs7 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span></span>Un\u2019ipotesi<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>oscillazione <span class=\"_ _15\"></span>dei <span class=\"_ _14\"></span>tassi <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>attualizzazione <span class=\"_ _14\"></span>(WACC). <span class=\"_ _14\"></span>In <span class=\"_ _15\"></span>particolare,<span class=\"_ _17\"></span> </div><div class=\"t m0 x2 hd y1024 ff1 fs7 fc0 sc0 ls0 ws0\">una <span class=\"_ _7\"> </span>possibi<span class=\"_ _0\"></span>le <span class=\"_ _22\"> </span>ragionevole <span class=\"_ _22\"> </span>variazione <span class=\"_ _22\"> </span>del <span class=\"_ _7\"> </span>WACC<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> <span class=\"_ _7\"> </span>a <span class=\"_ _22\"> </span>parit\u00e0 <span class=\"_ _22\"> </span>di <span class=\"_ _7\"> </span>altre <span class=\"_ _22\"> </span>condizioni, <span class=\"_ _22\"> </span>non </div><div class=\"t m0 x2 hd y140e ff1 fs7 fc0 sc0 ls0 ws0\">comporterebbe <span class=\"_ _14\"></span>la <span class=\"_ _15\"></span>rilevaz<span class=\"_ _17\"></span>ione <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>una <span class=\"_ _14\"></span>perdita <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>valore <span class=\"_ _14\"></span>per <span class=\"_ _15\"></span>tutti <span class=\"_ _14\"></span>i <span class=\"_ _15\"></span>raggruppamenti <span class=\"_ _14\"></span>delle <span class=\"_ _14\"></span>CGU </div><div class=\"t m0 x2 hd y140f ff1 fs7 fc0 sc0 ls1 ws0\">es<span class=\"ls0\">poste in preceden<span class=\"_ _17\"></span>za. Le modifiche applicate <span class=\"_ _17\"></span>all'ipotesi, basate sulle pec<span class=\"_ _17\"></span>uliarit\u00e0 delle CGU </span></div><div class=\"t m0 x2 hd y448 ff1 fs7 fc0 sc0 ls0 ws0\">e del contesto ma<span class=\"_ _17\"></span>cr<span class=\"_ _6\"></span>oecono<span class=\"_ _0\"></span>mico in cui operano<span class=\"_ _17\"></span>, <span class=\"_ _6\"></span>sono le seguen<span class=\"_ _17\"></span>ti: </div><div class=\"t m0 xfd hd yc70 ff7 fs7 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span>Nordic &amp; Baltic <span class=\"_ _0\"></span>+/- 0,4% </span></div><div class=\"t m0 xfd hd yd2a ff7 fs7 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span>Nord America <span class=\"_ _17\"></span>+/<span class=\"_ _6\"></span>- 0,4% </span></div><div class=\"t m0 xfd hd yd02 ff7 fs7 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span>Turchia +/- <span class=\"ls1\">1%</span> </span></div><div class=\"t m0 xfd hd y3e5 ff7 fs7 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span>Egitto +/- 0,4% </span></div><div class=\"t m0 xfd hd ybde ff7 fs7 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span>Asia Pacifico +<span class=\"_ _0\"></span>/- 0,4% </span></div><div class=\"t m0 xfd hd ye99 ff7 fs7 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span>Una <span class=\"_ _6\"></span>r<span class=\"_ _6\"></span>iduzione<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>dei <span class=\"_ _14\"></span>tassi <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>crescita <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>una <span class=\"_ _14\"></span>percent<span class=\"_ _17\"></span>uale <span class=\"_ _14\"></span>pari <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>-1%, <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>parit\u00e0 <span class=\"_ _6\"></span>di </span></div><div class=\"t m0 x2 hd y99a ff1 fs7 fc0 sc0 ls0 ws0\">altre <span class=\"_ _15\"></span>condizi<span class=\"_ _0\"></span>oni, <span class=\"_ _15\"></span>non <span class=\"_ _14\"></span>comporterebbe <span class=\"_ _14\"></span>la <span class=\"_ _15\"></span>rilevazion<span class=\"_ _0\"></span>e <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>una <span class=\"_ _15\"></span>perdita <span class=\"_ _14\"></span>significativa <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>valore <span class=\"_ _15\"></span>per<span class=\"_ _17\"></span> </div><div class=\"t m0 x2 hd ydc3 ff1 fs7 fc0 sc0 ls0 ws0\">tutti i raggruppa<span class=\"_ _17\"></span>ment<span class=\"_ _6\"></span>i del<span class=\"_ _0\"></span>le suddette CGU<span class=\"_ _0\"></span>. </div><div class=\"t m0 xfd hd y1410 ff7 fs7 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span> </span>Una riduzione sia<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dell'incremen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o dei ricavi<span class=\"_ _0\"></span> annuali che del<span class=\"_ _17\"></span>l\u2019EBITDA ratio del </div><div class=\"t m0 x2 hd ya3d ff1 fs7 fc0 sc0 ls0 ws0\">10%, <span class=\"_ _0\"></span>a <span class=\"_ _17\"></span>parit\u00e0 di<span class=\"_ _17\"></span> altre <span class=\"_ _17\"></span>condizioni, <span class=\"_ _17\"></span>non compo<span class=\"_ _17\"></span>rterebbe l<span class=\"_ _17\"></span>a rilevazi<span class=\"_ _0\"></span>one di<span class=\"_ _17\"></span> alcun<span class=\"_ _17\"></span>a perdita<span class=\"_ _0\"></span> di <span class=\"_ _17\"></span>valore </div><div class=\"t m0 x2 hd ybbe ff1 fs7 fc0 sc0 ls0 ws0\">per <span class=\"_ _15\"></span>tutte <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>suddette <span class=\"_ _15\"></span>CGU, <span class=\"_ _15\"></span>ad <span class=\"_ _15\"></span>eccezione<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>della <span class=\"_ _15\"></span>Turchia <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>la <span class=\"_ _15\"></span>quale <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>break<span class=\"_ _6\"></span>-<span class=\"ls1\">ev</span>en <span class=\"_ _15\"></span>sarebbe </div><div class=\"t m0 x2 hd y1147 ff7 fs7 fc0 sc0 ls0 ws0\">raggiunto con una<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>riduzione dell<span class=\"_ _17\"></span>\u2019EBITDA del 2%.<span class=\"ff1\"> </span></div><div class=\"t m0 xfd hd yddf ff1 fs7 fc0 sc0 ls0 ws0\">Le <span class=\"_ _17\"></span>stime <span class=\"_ _17\"></span>ed <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>dati <span class=\"_ _17\"></span>previsional<span class=\"_ _0\"></span>i <span class=\"_ _17\"></span>cui <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>applicati <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>citati <span class=\"_ _17\"></span>parametri <span class=\"_ _16\"></span>sono <span class=\"_ _17\"></span>stati <span class=\"_ _17\"></span>determinati </div><div class=\"t m0 x2 h10 y133c ff7 fs7 fc0 sc0 ls0 ws0\">sulla <span class=\"_ _17\"></span>base dell\u2019esp<span class=\"_ _17\"></span>erienza passata <span class=\"_ _17\"></span>e delle <span class=\"_ _17\"></span>attese <span class=\"_ _17\"></span>circa gli <span class=\"_ _17\"></span>sviluppi <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>mercati <span class=\"_ _17\"></span>in cui <span class=\"_ _17\"></span>il Gruppo<span class=\"_ _17\"></span> </div><div class=\"t m0 x2 hd y806 ff1 fs7 fc0 sc0 ls0 ws0\">opera. <span class=\"_ _12\"></span>Il <span class=\"_ _12\"></span>Gruppo <span class=\"_ _12\"></span>Cementir <span class=\"_ _12\"></span>Holding <span class=\"_ _12\"></span>tiene <span class=\"_ _3\"></span>sotto <span class=\"_ _12\"></span>costante <span class=\"_ _12\"></span>monitoraggio <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>circostanze<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>e <span class=\"_ _12\"></span>gli </div></div>eventi, <span class=\"_ _13\"> </span>legati <span class=\"_ _13\"> </span>all\u2019evoluzione <span class=\"_ _13\"> </span>dell\u2019attuale <span class=\"_ _13\"> </span>contes<span class=\"_ _17\"></span>to <span class=\"_ _a\"> </span>econo<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ico, <span class=\"_ _13\"> </span>che <span class=\"_ _13\"> </span>potrebbero <span class=\"_ _13\"> </span>causare l\u2019esistenza di perdite<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di val<span class=\"_ _0\"></span>ore<span class=\"ff1\">. </span>Gruppo Caltagirone Edi<span class=\"_ _17\"></span>tore Con rife<span class=\"_ _0\"></span>rimento al<span class=\"_ _17\"></span> modello val<span class=\"_ _17\"></span>utativo utili<span class=\"_ _0\"></span>zzato ai <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>ini <span class=\"_ _17\"></span>della verifica <span class=\"_ _0\"></span>della rec<span class=\"_ _17\"></span>uperabilit\u00e0 delle Testate edi<span class=\"_ _0\"></span>toriali, in li<span class=\"_ _0\"></span>nea con quanto svolto<span class=\"_ _0\"></span> nel <span class=\"ls1\">2023<span class=\"lsd\">, </span></span>il Gruppo Calta<span class=\"_ _17\"></span>girone Editore ha effettuato <span class=\"_ _14\"></span>la <span class=\"_ _15\"></span>verifica <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>recuperabilit\u00e0 <span class=\"_ _15\"></span>del<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>valore <span class=\"_ _15\"></span>delle <span class=\"_ _14\"></span>singole <span class=\"_ _15\"></span>Testate <span class=\"_ _15\"></span>Editorial<span class=\"_ _17\"></span>i <span class=\"_ _15\"></span>ai <span class=\"_ _15\"></span>sensi <span class=\"_ _15\"></span>del<span class=\"_ _17\"></span> combinato disposto<span class=\"_ _17\"></span> dello IAS 36 par. 10(a) e <span class=\"_ _0\"></span>dello IAS 38<span class=\"_ _0\"></span> par. 108.   Con rife<span class=\"_ _0\"></span>rimento al<span class=\"_ _17\"></span> modello val<span class=\"_ _17\"></span>utativo utili<span class=\"_ _0\"></span>zzato ai <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>ini <span class=\"_ _17\"></span>della verifica <span class=\"_ _0\"></span>della rec<span class=\"_ _17\"></span>uperabilit\u00e0 delle <span class=\"_ _15\"></span>Testate <span class=\"_ _14\"></span>editoriali, <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>line<span class=\"_ _0\"></span>a <span class=\"_ _15\"></span>con <span class=\"_ _15\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>svolto <span class=\"_ _15\"></span>nel <span class=\"_ _15\"></span>2023<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"></span>stata<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>effettuata <span class=\"_ _15\"></span>la <span class=\"_ _15\"></span>verifica<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>di recuperabilit\u00e0 <span class=\"_ _17\"></span>del valore <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>singole Testate <span class=\"_ _17\"></span>Editoriali ai<span class=\"_ _0\"></span> sensi <span class=\"_ _17\"></span>del combinato <span class=\"_ _17\"></span>disposto dello<span class=\"_ _17\"></span> IAS 36 par. 10(a<span class=\"_ _0\"></span>) e dello <span class=\"_ _0\"></span>IAS 38 par. 108. <span class=\"_ _17\"></span> <span class=\"_ _6\"></span> L\u2019<span class=\"ff6 ls0\">impairment <span class=\"_ _17\"></span>test <span class=\"ff1\">delle si<span class=\"_ _17\"></span>ngole Testate <span class=\"_ _0\"></span>Editoriali <span class=\"_ _0\"></span>\u00e8 s<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ato ef<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>ettua<span class=\"_ _0\"></span>to avendo<span class=\"_ _17\"></span> riferimento </span></span>a <span class=\"_ _6\"></span>un <span class=\"_ _14\"></span>valore recuperabile <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>singole <span class=\"_ _6\"></span>Testate <span class=\"_ _6\"></span>Editoriali<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>calcolato <span class=\"_ _6\"></span>con <span class=\"_ _14\"></span>un modello <span class=\"_ _6\"></span>valutativo fondato <span class=\"_ _15\"></span>su <span class=\"_ _14\"></span>una <span class=\"_ _15\"></span>misura <span class=\"_ _15\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>valore <span class=\"_ _15\"></span>coerente <span class=\"_ _14\"></span>con <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span><span class=\"ff6\">fair <span class=\"_ _15\"></span>value</span> <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>terzo <span class=\"_ _14\"></span>livello <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>cui <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>principio contabile internazional<span class=\"_ _17\"></span>e IFRS 13 \u201c<span class=\"ff6\">Fair Value Mea<span class=\"_ _17\"></span>surement<span class=\"ff7\">\u201d (o \u201cIFRS 13\u201d)<span class=\"_ _0\"></span>.  <span class=\"ff1\"> </span></span></span>Il <span class=\"_ _2\"> </span>valore <span class=\"_ _7\"> </span>recuperabile<span class=\"ff6\"> <span class=\"_ _7\"> </span></span>delle <span class=\"_ _2\"> </span>Testate <span class=\"_ _7\"> </span>Editoriali <span class=\"_ _2\"> </span>\u00e8 <span class=\"_ _7\"> </span>stato <span class=\"_ _2\"> </span>determinato <span class=\"_ _7\"> </span>mediante<span class=\"_ _17\"></span> l\u2019appli<span class=\"_ _0\"></span>cazione <span class=\"_ _15\"></span>d<span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>una <span class=\"_ _3\"></span>metodologia <span class=\"_ _15\"></span>valutativa <span class=\"_ _3\"></span>basata <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>multipli<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>empirici. <span class=\"_ _15\"></span>Tale <span class=\"_ _15\"></span>metodologia rientra <span class=\"_ _14\"></span>tra <span class=\"_ _14\"></span>i <span class=\"_ _14\"></span>metodi <span class=\"_ _14\"></span>comparativi <span class=\"_ _14\"></span>pi\u00f9 <span class=\"_ _14\"></span>diffusi <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>dottrina <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>in<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>prassi <span class=\"_ _14\"></span>ai <span class=\"_ _14\"></span>fini <span class=\"_ _14\"></span>della <span class=\"_ _14\"></span>determinazione<span class=\"_ _0\"></span> del valore di speci<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>iche tipol<span class=\"_ _17\"></span>ogie di attivit\u00e0 immateriali<span class=\"_ _0\"></span>. Il <span class=\"_ _6\"></span>modello <span class=\"_ _14\"></span>applicato<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>f<span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>riferimento, <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>st<span class=\"_ _6\"></span>ima <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>recuperabile <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>Testate Editoriali, a <span class=\"_ _17\"></span>multipli del <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>atturato<span class=\"_ _17\"></span> (distinto per <span class=\"_ _17\"></span>diffusione e <span class=\"_ _0\"></span>raccolta pubb<span class=\"_ _0\"></span>licita<span class=\"_ _0\"></span>ria) e <span class=\"_ _0\"></span>a un <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>attore<span class=\"_ _17\"></span> correttivo <span class=\"_ _17\"></span>rappresentato <span class=\"_ _17\"></span>da un <span class=\"_ _17\"></span>multiplo dei <span class=\"_ _17\"></span>valori <span class=\"_ _0\"></span>negativi <span class=\"_ _17\"></span>di EBITDA <span class=\"_ _0\"></span>eventualmente <span class=\"_ _17\"></span>generati dalla <span class=\"_ _16\"></span>Testata E<span class=\"_ _0\"></span>ditoriale. <span class=\"_ _16\"></span>I <span class=\"_ _17\"></span>coefficienti <span class=\"_ _17\"></span>moltiplicativi <span class=\"_ _16\"></span>delle <span class=\"_ _17\"></span>variabili <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>fatturato <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>stati <span class=\"_ _17\"></span>calibrati avendo <span class=\"_ _16\"></span>riferimento <span class=\"_ _16\"></span>ad <span class=\"_ _16\"></span>una <span class=\"_ _16\"></span>\u201c<span class=\"_ _6\"></span><span class=\"ff6\">balance <span class=\"_ _16\"></span>scoreca<span class=\"_ _0\"></span>rd<span class=\"ff7\">\u201d <span class=\"_ _16\"></span>volta <span class=\"_ _17\"></span>ad <span class=\"_ _16\"></span>assegnare <span class=\"_ _16\"></span>un <span class=\"_ _16\"></span>punteggio <span class=\"_ _16\"></span>ad <span class=\"_ _16\"></span>una <span class=\"_ _16\"></span>serie </span></span>di  fatto<span class=\"_ _0\"></span>ri  qualita<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ivi  espl<span class=\"_ _0\"></span>icativi  del  val<span class=\"_ _17\"></span>ore  delle  t<span class=\"_ _17\"></span>estat<span class=\"_ _6\"></span>e  edi<span class=\"_ _0\"></span>toriali <span class=\"_ _8\"> </span>(anziani<span class=\"_ _0\"></span>t\u00e0,  concorrenza<span class=\"_ _17\"></span>, diffusione, <span class=\"_ _18\"> </span>prezzo, <span class=\"_ _38\"> </span>redazione, <span class=\"_ _38\"> </span>attrattivit\u00e0 <span class=\"_ _38\"> </span>pubbli<span class=\"_ _17\"></span>citaria, <span class=\"_ _32\"> </span>potenzialit\u00e0 <span class=\"_ _18\"> </span>future, <span class=\"_ _32\"> </span>serbatoio<span class=\"_ _17\"></span> pubblicitario <span class=\"_ _8\"> </span>e  redditivit\u00e0), <span class=\"_ _8\"> </span>sulla  ba<span class=\"_ _0\"></span>se  di  un\u2019an<span class=\"_ _17\"></span>alisi  dell\u2019andamento  ge<span class=\"_ _17\"></span>nerale  del  settore<span class=\"_ _17\"></span> editoriale <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>della <span class=\"_ _14\"></span>posizione <span class=\"_ _15\"></span>competitiva <span class=\"_ _14\"></span>assunta <span class=\"_ _15\"></span>da <span class=\"_ _15\"></span>ciascuna<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>Testata <span class=\"_ _14\"></span>Editoriale <span class=\"_ _15\"></span>nel <span class=\"_ _15\"></span>proprio<span class=\"_ _17\"></span> mercato <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>riferimen<span class=\"_ _17\"></span>to, <span class=\"_ _13\"> </span>nonch\u00e9 <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>funzione <span class=\"_ _13\"> </span>del<span class=\"_ _17\"></span>l\u2019esperienza <span class=\"_ _13\"> </span>empirica <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>valutazioni<span class=\"_ _17\"></span> manageriali <span class=\"_ _14\"></span>sui <span class=\"_ _15\"></span>profili <span class=\"_ _15\"></span>qu<span class=\"_ _0\"></span>alitativi <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>ciascuna <span class=\"_ _15\"></span>delle <span class=\"_ _14\"></span>Testate <span class=\"_ _15\"></span>Editori<span class=\"_ _0\"></span>ali. <span class=\"_ _15\"></span>La <span class=\"_ _14\"></span>determinazione <span class=\"_ _15\"></span>dei coefficienti <span class=\"_ _21\"> </span>del  fattu<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ato <span class=\"_ _8\"> </span>in <span class=\"_ _21\"> </span>funzione  del<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>punteggio <span class=\"_ _21\"> </span>complessivo <span class=\"_ _8\"> </span>risultante <span class=\"_ _21\"> </span>dalla  <span class=\"ff6\">balance </span>scorecard<span class=\"ff1\">,  per  ciascu<span class=\"_ _17\"></span>na  Testata  Editorial<span class=\"_ _17\"></span>e, <span class=\"_ _1c\"> </span>\u00e8  stata  effe<span class=\"_ _0\"></span>ttuata  sulla  b<span class=\"_ _0\"></span>ase  di  un  criterio<span class=\"_ _82\"> </span></span>oggettivo in funzione<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>del quale, per tutti i coeffici<span class=\"_ _0\"></span>enti, all\u2019attribuzione<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di un punteggio minimo<span class=\"_ _17\"></span> a <span class=\"_ _6\"></span>tutti <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>fattori <span class=\"_ _6\"></span>qualitativi <span class=\"_ _6\"></span>corrisponde l\u2019estremo <span class=\"_ _6\"></span>inferiore del <span class=\"_ _14\"></span><span class=\"ff6\">r<span class=\"_ _6\"></span>ange<span class=\"ff1\"> parametrico <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>massimo </span></span>punteggio l\u2019estre<span class=\"_ _0\"></span>mo superiore del<span class=\"_ _0\"></span>lo stesso <span class=\"ff6\">range<span class=\"_ _0\"></span><span class=\"ff1 lsd\">. <span class=\"ls0\"> </span></span></span>Nel <span class=\"_ _3\"></span>prospetto <span class=\"_ _12\"></span>sottostan<span class=\"_ _17\"></span>te <span class=\"_ _12\"></span>si <span class=\"_ _3\"></span>riportano <span class=\"_ _12\"></span>i <span class=\"_ _3\"></span>valori <span class=\"_ _3\"></span>di <span class=\"_ _12\"></span>iscrizione <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>delle <span class=\"_ _12\"></span>Testate Editoriali <span class=\"_ _17\"></span>alla <span class=\"_ _17\"></span>luce <span class=\"_ _17\"></span>dei risul<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ati <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>analisi <span class=\"_ _17\"></span>svolte al <span class=\"_ _17\"></span>fine <span class=\"_ _17\"></span>di effet<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>uare <span class=\"_ _17\"></span>il <span class=\"ff6\">test <span class=\"_ _17\"></span><span class=\"ff1\">di <span class=\"_ _17\"></span><span class=\"ff6\">impairment<span class=\"ff1\"> <span class=\"_ _17\"></span>delle </span></span></span></span>Testate <span class=\"_ _15\"></span>Editoriali. <span class=\"_ _15\"></span>I <span class=\"_ _15\"></span>risultati, <span class=\"_ _15\"></span>conforta<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>anche <span class=\"_ _15\"></span>da <span class=\"_ _15\"></span>valutazioni <span class=\"_ _15\"></span>effettuate<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>da <span class=\"_ _15\"></span>un <span class=\"_ _3\"></span>professionista<span class=\"_ _17\"></span> esterno, hanno por<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ato al<span class=\"_ _17\"></span>la r<span class=\"_ _6\"></span>ilevazion<span class=\"_ _17\"></span>e di <span class=\"_ _6\"></span>una perd<span class=\"_ _17\"></span>ita di valore: <table class=\"s w3dc h2c6\" id=\"_a92f5c98-b4ec-4859-afb2-1c0cfe5015af\"><tr><td class=\"c x231 y1852 w208 h226\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc1 sc0 ls0 ws0\">Descrizione </div></td><td></td><td class=\"c x232 y1852 w209 h226\"><div class=\"t m0 x57 h103 y1b6 ff2 fs8 fc1 sc0 ls0 ws0\">Testate </div></td><td></td></tr><tr><td></td><td class=\"c x232 y1853 w20a h1ec\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc1 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x233 y1853 w20b h1ec\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc1 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x234 y1853 w1fe h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc1 sc0 ls0 ws0\">Svalutaz. </div></td></tr><tr><td class=\"c x231 y1854 w208 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Il Gazzettino  </div></td><td class=\"c x232 y1854 w20a h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 24.587 <span class=\"_ _0\"></span> </div></td><td class=\"c x233 y1854 w20b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 27.687 <span class=\"_ _0\"></span> </div></td><td class=\"c x234 y1854 w1fe h1ed\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (3.1<span class=\"ls10\">00</span><span class=\"ls10\">) </span> </div></td></tr><tr><td class=\"c x231 y1855 w208 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Il Messaggero <span class=\"_ _17\"></span> </div></td><td class=\"c x232 y1855 w20a h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\"></span><span class=\"ls10\">34</span>.808  </div></td><td class=\"c x233 y1855 w20b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 43.808 <span class=\"_ _0\"></span> </div></td><td class=\"c x234 y1855 w1fe h1ed\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (9.0<span class=\"ls10\">00</span><span class=\"ls10\">) </span> </div></td></tr><tr><td class=\"c x231 y1856 w208 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Il Mattino </div></td><td class=\"c x232 y1856 w20a h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 14.896 <span class=\"_ _0\"></span> </div></td><td class=\"c x233 y1856 w20b h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 17.796 <span class=\"_ _0\"></span> </div></td><td class=\"c x234 y1856 w1fe h1ec\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (2.900)  </div></td></tr><tr><td class=\"c x231 y1857 w208 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Quotidiano di Puglia<span class=\"_ _17\"></span> </div></td><td class=\"c x232 y1857 w20a h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">431 </span> </div></td><td class=\"c x233 y1857 w20b h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">431 </span> </div></td><td class=\"c x234 y1857 w1fe h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x231 y1858 w208 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Corriere Adriatico<span class=\"_ _0\"></span> </div></td><td class=\"c x232 y1858 w20a h1ed\"><div class=\"t m0 xcb h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.078  </div></td><td class=\"c x233 y1858 w20b h1ed\"><div class=\"t m0 xcb h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.078  </div></td><td class=\"c x234 y1858 w1fe h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td></tr></table>In <span class=\"_ _15\"></span>aggiunta <span class=\"_ _15\"></span>alla <span class=\"_ _3\"></span>verifica <span class=\"_ _15\"></span>della <span class=\"_ _15\"></span>recuperabili<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0 <span class=\"_ _15\"></span>del <span class=\"_ _3\"></span>valore <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>Testate <span class=\"_ _15\"></span>Editoriali <span class=\"_ _15\"></span>al <span class=\"_ _3\"></span>31 dicembre <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>mediante <span class=\"_ _3\"></span>l\u2019appli<span class=\"_ _0\"></span>cazione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>illustrato <span class=\"_ _12\"> </span>in <span class=\"_ _3\"></span>precedenza<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>tenuto <span class=\"_ _3\"></span>conto delle interdipendenze<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>esistenti fra<span class=\"_ _0\"></span> le diverse legal entity del Gruppo Caltagirone Editore e in linea <span class=\"_ _19\"> </span>con <span class=\"_ _1f\"> </span>quanto <span class=\"_ _19\"> </span>svolto<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>nell\u2019ambito<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>del <span class=\"_ _19\"> </span>t<span class=\"_ _6\"></span>est<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>di <span class=\"_ _19\"> </span>impairment <span class=\"_ _19\"> </span>effettuato<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>con <span class=\"_ _19\"> </span>riferimento <span class=\"_ _1f\"> </span><span class=\"ff1\">agli </span>esercizi <span class=\"_ _3\"></span>precedenti<span class=\"ff7\">, <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _3\"></span>stata <span class=\"_ _3\"></span>effettuata <span class=\"_ _15\"></span>anche <span class=\"_ _3\"></span>un\u2019analisi<span class=\"_ _17\"></span> <span class=\"_ _12\"> </span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cassa <span class=\"_ _3\"></span>prospettici<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>della </span>CGU <span class=\"_ _17\"></span>avendo <span class=\"_ _17\"></span>riferimento,<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>solo <span class=\"_ _0\"></span>ai <span class=\"_ _17\"></span>fini <span class=\"_ _0\"></span><span class=\"ff7\">dell\u2019esercizi<span class=\"_ _17\"></span>o i<span class=\"_ _0\"></span>n <span class=\"_ _17\"></span>essere, <span class=\"_ _17\"></span>ad <span class=\"_ _0\"></span>un <span class=\"_ _17\"></span>unico <span class=\"_ _17\"></span>schema <span class=\"_ _17\"></span>economico,<span class=\"_ _17\"></span> </span>patrimoniale e <span class=\"_ _17\"></span>finanziario aggregato <span class=\"_ _17\"></span>che, tra le <span class=\"_ _0\"></span>altre cose, con<span class=\"_ _17\"></span>sente una \u201clet<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ura\u201d uni<span class=\"_ _0\"></span>taria dei<span class=\"_ _17\"></span> dati. L\u2019analisi<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>in <span class=\"_ _22\"> </span>oggetto <span class=\"_ _7\"> </span>\u00e8 <span class=\"_ _7\"> </span>stata <span class=\"_ _22\"> </span>effettuata <span class=\"_ _22\"> </span>come <span class=\"_ _7\"> </span>previsto <span class=\"_ _22\"> </span>dal <span class=\"_ _7\"> </span>pri<span class=\"_ _0\"></span>ncipio <span class=\"_ _22\"> </span>contabile internazionale <span class=\"_ _6\"></span>I<span class=\"_ _6\"></span>AS <span class=\"_ _14\"></span>36. <span class=\"_ _14\"></span> <span class=\"_ _15\"></span><span class=\"ff7\">Il <span class=\"_ _14\"></span>valore <span class=\"_ _14\"></span>d\u2019uso <span class=\"_ _15\"></span>nell<span class=\"_ _0\"></span>\u2019esercizio <span class=\"_ _14\"></span>2024 <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _15\"></span>stato <span class=\"_ _14\"></span>determin<span class=\"_ _17\"></span>ato <span class=\"_ _15\"></span>attraverso <span class=\"_ _14\"></span>la </span>metodologia <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>Discounted <span class=\"_ _15\"></span>Cash<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>Flow <span class=\"_ _15\"></span>ossia <span class=\"_ _15\"></span>l\u2019attualizzazione <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>flussi <span class=\"_ _15\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>cassa <span class=\"_ _3\"></span>operativi<span class=\"_ _17\"></span> futuri generati dal<span class=\"_ _0\"></span>la CGU.  La <span class=\"_ _1c\"> </span>verifica <span class=\"_ _1c\"> </span>della <span class=\"_ _1c\"> </span>recuperabili<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>valore <span class=\"_ _1c\"> </span>della <span class=\"_ _4\"> </span>CGU  \u00e8 <span class=\"_ _4\"> </span>stata  basata <span class=\"_ _1c\"> </span>sul <span class=\"_ _1c\"> </span>piano economico <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>finanziario <span class=\"_ _16\"></span>2025-2029 <span class=\"_ _17\"></span>del <span class=\"_ _16\"></span>Gruppo <span class=\"_ _17\"></span>Caltagirone <span class=\"_ _16\"></span>Editore, <span class=\"_ _16\"></span>sviluppato <span class=\"_ _17\"></span>sulla <span class=\"_ _16\"></span>base <span class=\"_ _17\"></span>dei piani <span class=\"_ _15\"></span>ricevuti <span class=\"_ _14\"></span>dalle <span class=\"_ _15\"></span>societ\u00e0 <span class=\"_ _15\"></span>controllate <span class=\"_ _15\"></span>ed <span class=\"_ _15\"></span>approva<span class=\"_ _0\"></span>to <span class=\"_ _15\"></span>dal <span class=\"_ _15\"></span>Consiglio <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>Amministrazion<span class=\"ls1\">e <span class=\"_ _3\"></span></span>della Caltagirone  Editore <span class=\"_ _1c\"> </span>SpA <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>12 <span class=\"_ _1c\"> </span>marzo <span class=\"_ _1c\"> </span>2025, <span class=\"_ _1c\"> </span>nel <span class=\"_ _1c\"> </span>quale  sono <span class=\"_ _4\"> </span>state  riportate <span class=\"_ _1c\"> </span>le <span class=\"_ _1c\"> </span>poste economiche <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>patrimoniali<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>della <span class=\"_ _3\"></span>CGU <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>Gruppo <span class=\"_ _15\"></span>cui <span class=\"_ _3\"></span>fanno <span class=\"_ _15\"></span>riferimento <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _15\"></span>editoriali (incluse le Tes<span class=\"_ _0\"></span>tate Editorial<span class=\"_ _17\"></span>i) <span class=\"_ _6\"></span>e di raccolta pubbl<span class=\"_ _0\"></span>icitaria. In <span class=\"_ _17\"></span>particolare, <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>flussi <span class=\"_ _0\"></span>di <span class=\"_ _17\"></span>cassa <span class=\"_ _17\"></span>sono <span class=\"_ _0\"></span>stati <span class=\"_ _17\"></span>stimati <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>periodo <span class=\"_ _17\"></span>esplicito <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>cinque <span class=\"_ _17\"></span>anni e sono <span class=\"_ _6\"></span>stati attualizzati sulla base di un <span class=\"_ _6\"></span>tasso determinato in funzione del <span class=\"_ _6\"></span>costo del capitale della <span class=\"_ _14\"></span>CGU <span class=\"_ _15\"></span>(weighted <span class=\"_ _14\"></span>average <span class=\"_ _15\"></span>cost <span class=\"_ _14\"></span>of <span class=\"_ _15\"></span>capital,<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>o <span class=\"_ _14\"></span>\u201cwacc\u201d). <span class=\"_ _15\"></span>A <span class=\"_ _14\"></span>tale <span class=\"_ _15\"></span>valo<span class=\"ff1\">re <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"></span>stato <span class=\"_ _14\"></span>sommato <span class=\"_ _14\"></span>un<span class=\"_ _82\"> </span></span>valore <span class=\"_ _17\"></span>terminale <span class=\"_ _17\"></span>(terminal <span class=\"_ _17\"></span>value) <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>appresenta <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>proiezione <span class=\"_ _17\"></span>della <span class=\"_ _17\"></span>capacit\u00e0 di<span class=\"_ _17\"></span> reddi<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>della<span class=\"_ _17\"></span> CGU, <span class=\"_ _15\"></span>calcolata <span class=\"_ _15\"></span>applicando <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>modello <span class=\"_ _15\"></span>della <span class=\"_ _15\"></span>r<span class=\"_ _6\"></span>endi<span class=\"_ _0\"></span>ta <span class=\"_ _15\"></span>perpetua. <span class=\"_ _15\"></span>Si <span class=\"_ _3\"></span>segnala <span class=\"_ _15\"></span>altres\u00ec <span class=\"_ _15\"></span>che <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>la determinazione del<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>termina<span class=\"_ _0\"></span>l value \u00e8 stato appl<span class=\"_ _0\"></span>icato un tasso<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di crescita pari<span class=\"_ _0\"></span> a zero.  Nell\u2019effettuazione <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>test <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>impairment <span class=\"_ _6\"></span>approvato <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>Consiglio <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>Amministrazione<span class=\"ff1\"> </span>della <span class=\"_ _12\"></span>Caltagirone <span class=\"_ _19\"> </span>Editore <span class=\"_ _19\"></span>SpA, <span class=\"_ _12\"></span>sono <span class=\"_ _19\"> </span>stati <span class=\"_ _19\"> </span>presi <span class=\"_ _12\"></span>in <span class=\"_ _19\"> </span>considerazione <span class=\"_ _19\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>flussi <span class=\"_ _12\"></span>f<span class=\"_ _6\"></span>inanziari <span class=\"_ _12\"></span>attesi consolidati <span class=\"_ _21\"> </span>per <span class=\"_ _21\"> </span>il <span class=\"_ _8\"> </span>2025. <span class=\"_ _21\"> </span>Inoltre, <span class=\"_ _21\"> </span>per <span class=\"_ _8\"> </span>gli <span class=\"_ _21\"> </span>anni <span class=\"_ _21\"> </span>successivi, <span class=\"_ _21\"> </span>sono <span class=\"_ _21\"> </span>state <span class=\"_ _21\"> </span>formulate <span class=\"_ _21\"> </span>specifiche previsioni <span class=\"_ _0\"></span>dell\u2019andamento <span class=\"_ _17\"></span>del business, sull<span class=\"_ _17\"></span>a base dei piani<span class=\"_ _17\"></span> ricevuti dalle s<span class=\"_ _17\"></span>ociet\u00e0 controllate,<span class=\"_ _17\"></span> tenendo <span class=\"_ _6\"></span>pertanto <span class=\"_ _6\"></span>conto <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>contesto <span class=\"_ _6\"></span>economico-<span class=\"ff7\">finanziario <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>mercato <span class=\"_ _6\"></span>mutato <span class=\"_ _6\"></span>dall\u2019attuale<span class=\"_ _0\"></span> </span>crisi, <span class=\"_ _16\"></span>nonch\u00e9 <span class=\"_ _16\"></span>delle <span class=\"_ _16\"></span>diverse <span class=\"_ _17\"></span>condizioni <span class=\"_ _16\"></span>operative<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>derivanti <span class=\"_ _17\"></span>dallo <span class=\"_ _16\"></span>scenario <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>crisi. <span class=\"_ _16\"></span>A <span class=\"_ _17\"></span>tale <span class=\"_ _16\"></span>riguardo si <span class=\"_ _14\"></span>precisa <span class=\"_ _15\"></span>che <span class=\"_ _14\"></span>le <span class=\"_ _15\"></span>previsioni <span class=\"_ _14\"></span>formulate <span class=\"_ _15\"></span>nell<span class=\"_ _0\"></span>\u2019esercizi<span class=\"_ _0\"></span>o <span class=\"_ _15\"></span>precedente<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>sono <span class=\"_ _14\"></span>state <span class=\"_ _14\"></span>aggiornate <span class=\"_ _15\"></span>dall<span class=\"_ _0\"></span>a controllata <span class=\"_ _17\"></span>Caltagirone<span class=\"_ _17\"></span> Edi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ore <span class=\"_ _17\"></span>SpA, <span class=\"_ _17\"></span>sulla <span class=\"_ _17\"></span>base <span class=\"_ _17\"></span>dei <span class=\"_ _16\"></span>piani <span class=\"_ _17\"></span>ricevuti <span class=\"_ _17\"></span>dalle <span class=\"_ _17\"></span>sue <span class=\"_ _17\"></span>societ\u00e0 con<span class=\"_ _0\"></span>trollate,<span class=\"_ _17\"></span> anche in relazione ai<span class=\"_ _17\"></span> dat<span class=\"_ _6\"></span>i di consun<span class=\"_ _17\"></span>tivo dell\u2019esercizio 2024.<span class=\"ff1\"> </span>In <span class=\"_ _17\"></span>particolare, <span class=\"_ _17\"></span>va <span class=\"_ _17\"></span>rimarcato <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>azioni di<span class=\"_ _17\"></span> razion<span class=\"_ _0\"></span>alizzazione <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>contenimento <span class=\"_ _17\"></span>dei <span class=\"_ _17\"></span>costi decise <span class=\"_ _12\"></span>ed <span class=\"_ _19\"> </span>intraprese <span class=\"_ _12\"></span>nel <span class=\"_ _19\"> </span>tempo <span class=\"_ _19\"></span>dal <span class=\"_ _12\"></span>managemen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>, <span class=\"_ _19\"></span>hanno <span class=\"_ _12\"></span>sempre <span class=\"_ _12\"></span>avuto <span class=\"_ _12\"></span>un <span class=\"_ _19\"> </span>esito <span class=\"_ _19\"></span>positivo<span class=\"_ _17\"></span> superiore <span class=\"_ _17\"></span>al preven<span class=\"_ _17\"></span>tivato. Viceve<span class=\"_ _17\"></span>rsa, l\u2019anda<span class=\"_ _0\"></span>mento <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ercato <span class=\"_ _17\"></span>pubblicitario<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>e della<span class=\"ff1\"> diffusi<span class=\"_ _0\"></span>one </span>della <span class=\"_ _21\"> </span>carta  stampata, <span class=\"_ _21\"> </span>a <span class=\"_ _8\"> </span>causa <span class=\"_ _21\"> </span>del  prolungarsi <span class=\"_ _1f\"> </span>del  periodo <span class=\"_ _21\"> </span>di <span class=\"_ _8\"> </span>crisi <span class=\"_ _8\"> </span>congiuntamente <span class=\"_ _21\"> </span>alla straordinaria  rivoluzion<span class=\"_ _0\"></span>e  digitale  dei  mezzi  di  infor<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>azione,  \u00e8  stato  c<span class=\"_ _0\"></span>ontrassegnato  da difficolt\u00e0 <span class=\"_ _17\"></span>pi\u00f9 <span class=\"_ _17\"></span>ampie <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>durature <span class=\"_ _17\"></span>rispetto <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>quelle <span class=\"_ _17\"></span>previste <span class=\"_ _17\"></span>da <span class=\"_ _17\"></span>tutti <span class=\"_ _17\"></span>i<span class=\"_ _6\"></span> <span class=\"_ _17\"></span>principali <span class=\"_ _16\"></span>operatori. <span class=\"_ _17\"></span>Pertanto, i <span class=\"_ _16\"></span>flussi <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>cassa <span class=\"_ _16\"></span>attesi <span class=\"_ _16\"></span>impiegati <span class=\"_ _16\"></span>nell\u2019appli<span class=\"_ _0\"></span>cazione <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>modello <span class=\"_ _16\"></span>sono <span class=\"_ _17\"></span>stati <span class=\"_ _16\"></span>determinati <span class=\"_ _16\"></span>sulla <span class=\"_ _17\"></span>base dei dati <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span><span class=\"ff6\">budget<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _6\"></span>2025 <span class=\"_ _6\"></span>e di pianificazione 2026-2029 e <span class=\"_ _6\"></span>rappresentano<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>miglior stima degli </span></span>importi <span class=\"_ _14\"></span>e <span class=\"_ _14\"></span>delle <span class=\"_ _14\"></span>tempistiche <span class=\"_ _14\"></span>secondo <span class=\"_ _14\"></span>cui <span class=\"_ _14\"></span>i <span class=\"_ _14\"></span>flussi <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>cassa <span class=\"_ _14\"></span>futuri <span class=\"_ _14\"></span>si <span class=\"_ _14\"></span>manifesteranno <span class=\"_ _14\"></span>sulla <span class=\"_ _14\"></span>base del <span class=\"_ _6\"></span>piano <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>lungo <span class=\"_ _14\"></span>termine, <span class=\"_ _6\"></span>che <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _14\"></span>stato <span class=\"_ _6\"></span>rivisto <span class=\"_ _14\"></span>e <span class=\"_ _6\"></span>aggiornato <span class=\"_ _14\"></span>nel <span class=\"_ _6\"></span>2025 <span class=\"_ _14\"></span>anche <span class=\"_ _6\"></span>al <span class=\"_ _14\"></span>fine <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>tenere conto <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>quanto <span class=\"_ _5\"> </span>sopra <span class=\"_ _13\"> </span>richiamato <span class=\"_ _13\"> </span>e <span class=\"_ _5\"> </span>degli <span class=\"_ _13\"> </span>scostamenti <span class=\"_ _13\"> </span>evidenzi<span class=\"_ _17\"></span>ati <span class=\"_ _a\"> </span>tr<span class=\"_ _17\"></span>a <span class=\"_ _a\"> </span>la <span class=\"_ _5\"> </span>precedente pianificazion<span class=\"_ _0\"></span>e <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>consuntivo <span class=\"_ _17\"></span>2024. <span class=\"_ _16\"></span>I <span class=\"_ _17\"></span>Costi <span class=\"_ _17\"></span>Operativi <span class=\"_ _16\"></span>considerati <span class=\"_ _17\"></span>nei <span class=\"_ _16\"></span>flussi <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>cassa <span class=\"_ _0\"></span>attesi <span class=\"_ _16\"></span>sono stati <span class=\"_ _17\"></span>anch\u2019essi <span class=\"_ _17\"></span>determinati <span class=\"_ _16\"></span>in <span class=\"_ _0\"></span>funzione <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>stime <span class=\"_ _16\"></span>del <span class=\"ff6\">management<span class=\"_ _17\"></span><span class=\"ff1\"> per<span class=\"_ _17\"></span> i <span class=\"_ _17\"></span>prossimi <span class=\"_ _17\"></span>cinque<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>anni </span></span>e <span class=\"_ _19\"> </span>tenendo <span class=\"_ _19\"> </span>conto <span class=\"_ _1f\"> </span>degli <span class=\"_ _19\"> </span>effetti <span class=\"_ _19\"> </span>positivi <span class=\"_ _19\"> </span>dei <span class=\"_ _19\"> </span>piani <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>ristrutturazione<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>effettuati <span class=\"_ _19\"> </span>nei <span class=\"_ _1f\"> </span>precedenti<span class=\"_ _17\"></span> esercizi. <span class=\"_ _6\"></span>Dall\u2019ul<span class=\"_ _0\"></span>teriore <span class=\"_ _6\"></span>test <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>impairment <span class=\"_ _6\"></span>predisposto non <span class=\"_ _14\"></span>sono emerse <span class=\"_ _6\"></span>ulteriori <span class=\"_ _6\"></span>svalutazioni<span class=\"_ _17\"></span> delle  attivit\u00e0  incluse  nella  CGU  cui  fanno  riferi<span class=\"_ _0\"></span>mento  le  attivit\u00e0  editoriali  e  di  raccolta pubblicitaria.  Nel <span class=\"_ _32\"> </span>prospetto <span class=\"_ _32\"> </span>sottostante <span class=\"_ _38\"> </span>si <span class=\"_ _32\"> </span>r<span class=\"_ _6\"></span>iportano <span class=\"_ _38\"> </span>i <span class=\"_ _32\"> </span>principali <span class=\"_ _32\"> </span>parametri <span class=\"_ _32\"> </span>utilizzati <span class=\"_ _32\"> </span>nella determinazione del<span class=\"_ _17\"></span> <span class=\"_ _6\"></span><span class=\"ff6\">test </span>di<span class=\"_ _0\"></span> <span class=\"ff6\">impairment</span>.<span class=\"_ _82\"> </span><table class=\"s w3dd h2c7\" id=\"_2d3b84a1-fcf0-4544-a461-9a098f32eb68\"><tr><td class=\"c x236 y1859 w20c h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc1 sc0 ls0 ws0\">Descrizione </div></td><td class=\"c x237 y1859 w6e h1ed\"><div class=\"t m0 x22 h47 y1b6 ffb fs8 fc1 sc0 ls0 ws0\">Tax rate </div></td><td></td><td class=\"c x238 y1859 w20d h1ed\"><div class=\"t m0 x35 h103 y1b6 ff2 fs8 fc1 sc0 ls0 ws0\">WACC* </div></td><td></td><td></td><td class=\"c x239 y1859 w20e h1ed\"><div class=\"t m0 x7 h103 y1b6 ffb fs8 fc1 sc0 ls0 ws0\">g-rate<span class=\"ff2 ls3a\">**</span> </div></td><td class=\"c x23a y185b w3de h2c8\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc1 sc0 ls0 ws0\">Periodo esplic<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>to<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x237 y185c w176 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc1 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x23b y185c w176 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc1 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x238 y185c w210 h1ed\"><div class=\"t m0 x52 h103 y1b6 ff2 fs8 fc1 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x23c y185c w211 h1ed\"><div class=\"t m0 x52 h103 y1b6 ff2 fs8 fc1 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x239 y185c w212 h1ed\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc1 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x23d y185c w213 h1ed\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc1 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x23e y185d w3df h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc1 sc0 ls0 ws0\">flussi di cassa<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x236 y185e w20c h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Valore </div></td><td class=\"c x237 y185e w176 h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">28,82% </div></td><td class=\"c x23b y185e w176 h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">28,82% </div></td><td class=\"c x238 y185e w210 h1ec\"><div class=\"t m0 x49 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">7,10% </div></td><td class=\"c x23c y185e w211 h1ec\"><div class=\"t m0 x49 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">8,70% </div></td><td class=\"c x239 y185e w212 h1ec\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x23d y185e w213 h1ec\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x23f y185e w20f h1ec\"><div class=\"t m0 x5e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">5 anni </div></td></tr></table>* <span class=\"_ _3\"> </span>I<span class=\"_ _6\"></span>l <span class=\"_ _12\"> </span>WAC<span class=\"_ _0\"></span>C <span class=\"_ _3\"> </span>rappresenta <span class=\"_ _12\"> </span>la <span class=\"_ _3\"> </span>media <span class=\"_ _3\"> </span>ponderata <span class=\"_ _12\"> </span>del <span class=\"_ _3\"> </span>costo <span class=\"_ _12\"> </span>del <span class=\"_ _3\"> </span>capitale <span class=\"_ _3\"> </span>dell\u2019impresa <span class=\"_ _12\"> </span>tenuto <span class=\"_ _3\"> </span>contro <span class=\"_ _3\"> </span>dei <span class=\"_ _12\"> </span>rischi <span class=\"_ _3\"> </span>specifici<span class=\"_ _17\"></span> relativamente <span class=\"_ _8\"> </span>ai <span class=\"_ _21\"> </span>settori <span class=\"_ _8\"> </span>operativi <span class=\"_ _8\"> </span>considerati<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span> <span class=\"_ _8\"> </span>Tale <span class=\"_ _8\"> </span>parametro <span class=\"_ _21\"> </span>\u00e8 <span class=\"_ _8\"> </span>considerato <span class=\"_ _8\"> </span>al <span class=\"_ _8\"> </span>netto <span class=\"_ _8\"> </span>dell\u2019effetto<span class=\"_ _17\"></span> <span class=\"_ _37\"> </span>fiscale <span class=\"_ _8\"> </span>e <span class=\"_ _8\"> </span>tiene <span class=\"_ _8\"> </span>conto dell\u2019evoluzione dei<span class=\"_ _17\"></span> t<span class=\"_ _6\"></span>as<span class=\"ff6\">si.    </span>** Il \u201cg<span class=\"ff6\">-</span>rate\u201d rap<span class=\"_ _0\"></span>presenta il tas<span class=\"_ _0\"></span>so di crescita a<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>teso ai fini<span class=\"_ _0\"></span> della determi<span class=\"_ _0\"></span>nazione del \u201cter<span class=\"_ _0\"></span>minal value\u201d.  <span class=\"ff6\"> </span>Dalle risultanze delle analisi di sensitivit\u00e0 effettuate \u00e8 <span class=\"_ _6\"></span>emerso che <span class=\"_ _6\"></span><span class=\"ff7\">\u2013</span> sebbene si rilevi una <span class=\"_ _14\"></span>sensibilit\u00e0 <span class=\"_ _15\"></span>non <span class=\"_ _14\"></span>trascurabile <span class=\"_ _14\"></span>delle <span class=\"_ _15\"></span>stime<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>al <span class=\"_ _14\"></span>variare <span class=\"_ _15\"></span>dei <span class=\"_ _14\"></span>parametri <span class=\"_ _14\"></span>g <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>w<span class=\"_ _17\"></span>acc <span class=\"_ _15\"></span>considerati <span class=\"_ _14\"></span>e che, <span class=\"_ _21\"> </span>in <span class=\"_ _1f\"> </span>t<span class=\"_ _6\"></span>aluni <span class=\"_ _1f\"> </span>scenari <span class=\"_ _21\"> </span>valutativi, <span class=\"_ _1f\"> </span>il <span class=\"_ _21\"> </span>differenziale <span class=\"_ _1f\"> </span>tra <span class=\"_ _21\"> </span>l\u2019Enterprise <span class=\"_ _1f\"> </span>Valu<span class=\"_ _6\"></span><span class=\"ff1\">e <span class=\"_ _21\"> </span>stimato <span class=\"_ _1f\"> </span>e <span class=\"_ _21\"> </span>il <span class=\"_ _21\"> </span>valore </span>contabile <span class=\"_ _19\"> </span>del <span class=\"_ _1f\"> </span>CIN <span class=\"_ _1f\"> </span>della <span class=\"_ _1f\"> </span>CGU <span class=\"_ _1f\"> </span>risulterebbe <span class=\"_ _1f\"> </span>negati<span class=\"_ _17\"></span>vo <span class=\"_ _21\"> </span>(peraltro <span class=\"_ _19\"> </span>solo <span class=\"_ _1f\"> </span>per <span class=\"_ _1f\"> </span>ipotesi <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>tasso <span class=\"_ _1f\"> </span>di crescita <span class=\"_ _4\"> </span>pari <span class=\"_ _5\"> </span>a <span class=\"_ _4\"> </span>zero) <span class=\"_ _5\"> </span><span class=\"ff7\">\u2013</span> <span class=\"_ _4\"> </span>nella <span class=\"_ _4\"> </span>maggioranza <span class=\"_ _5\"> </span>degl<span class=\"_ _17\"></span>i <span class=\"_ _5\"> </span>scenari <span class=\"_ _4\"> </span>esaminati <span class=\"_ _5\"> </span>i <span class=\"_ _4\"> </span>risultati <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>t<span class=\"_ _6\"></span>est confermano, nell<span class=\"_ _0\"></span>a sostanza, le <span class=\"_ _17\"></span>conclusioni ottenute con<span class=\"_ _0\"></span> riferimento allo scenario<span class=\"_ _0\"></span> base.  Al di <span class=\"_ _17\"></span>l\u00e0 dei modelli di<span class=\"_ _0\"></span> impairment u<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ilizzati <span class=\"_ _17\"></span>nella valutazione del<span class=\"_ _17\"></span>le attivit\u00e0 immaterial<span class=\"_ _17\"></span>i a vita indefinita, va sottolineato che, nelle considerazioni<span class=\"_ _0\"></span> inerenti l\u2019effettivo valore degli assets immateriali <span class=\"_ _12\"></span>che <span class=\"_ _12\"></span>qualificano <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _12\"></span>editoriali, <span class=\"_ _12\"></span>vanno <span class=\"_ _12\"></span>tenut<span class=\"_ _6\"></span>i <span class=\"_ _12\"></span>presenti <span class=\"_ _12\"></span>anche <span class=\"_ _19\"> </span>elementi<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>che esulano <span class=\"_ _15\"></span>da <span class=\"_ _15\"></span>dinamiche <span class=\"_ _15\"></span>strettamente <span class=\"_ _15\"></span>economiche <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>che <span class=\"_ _3\"></span>hanno <span class=\"_ _15\"></span>a <span class=\"_ _3\"></span>che <span class=\"_ _15\"></span>fare <span class=\"_ _15\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _15\"></span>numero <span class=\"_ _15\"></span>di lettori <span class=\"_ _1f\"> </span>e <span class=\"_ _19\"> </span>con <span class=\"_ _1f\"> </span>la <span class=\"_ _19\"> </span>diffusione <span class=\"_ _19\"> </span>sul <span class=\"_ _1f\"> </span>mercato, <span class=\"_ _19\"> </span>elementi <span class=\"_ _19\"> </span>che <span class=\"_ _1f\"> </span>conferiscono <span class=\"_ _19\"> </span>valore <span class=\"_ _19\"> </span>effettivo <span class=\"_ _1f\"> </span>ad <span class=\"_ _19\"> </span>un quotidiano e ne<span class=\"_ _0\"></span> determinano il<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>prezzo. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-498": {
   "value": "Attivit\u00e0<span class=\"ff1\"> </span>1.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Attivit\u00e0 Imma<span class=\"_ _0\"></span>teriali a vita utile defin<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>ta </span><table class=\"s w3a8 h2a8\" id=\"_e616d95d-d9cc-4bf4-bfa9-1ffe8cdfacc8\"><tr><td></td><td></td><td class=\"c x1f1 y17bf w3a9 h2a9\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Diritti di<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x1f2 y17c0 w3aa h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Imm. in<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y17c1 w1f2 h196\"><div class=\"t m0 x7b h3e y501 ffb fs0 fc0 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1f3 y17c2 w3ab h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Costi di<span class=\"_ _82\"> </span></div></td><td class=\"c x1f4 y17c2 w3ac h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">concessione,<span class=\"_ _82\"> </span></div></td><td class=\"c x1f5 y17c2 w3ad h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Altre attivit\u00e0<span class=\"_ _82\"> </span></div></td><td class=\"c x1f2 y17c3 w3ae h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">corso e<span class=\"_ _82\"> </span></div></td><td class=\"c x1f6 y17c1 w1f5 h196\"><div class=\"t m0 xca h3 y501 ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x1f7 y17c4 w3af h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">sviluppo<span class=\"_ _82\"> </span></div></td><td class=\"c x1f8 y17c4 w3b0 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">licenze e<span class=\"_ _82\"> </span></div></td><td class=\"c x1f9 y17c4 w3b1 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x1fa y17c5 w3b2 h2ab\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">marchi<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x1f2 y17c6 w3b3 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">acconti<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y17c7 w1f2 h40\"><div class=\"t m0 x81 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1fb y17c7 w1f3 h40\"><div class=\"t m0 x35 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">1.786  </div></td><td class=\"c x1fc y17c7 wa h40\"><div class=\"t m0 x25 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">68.616  </div></td><td class=\"c x1fd y17c7 w38 h40\"><div class=\"t m0 x2a h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">273.145  </div></td><td class=\"c x1fe y17c7 w1f4 h40\"><div class=\"t m0 x37 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">1.004  </div></td><td class=\"c x1f6 y17c7 w1f5 h40\"><div class=\"t m0 xcb h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">344.552  </div></td></tr><tr><td class=\"c x1f0 y17c8 w1f2 h3d\"><div class=\"t m0 x14b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td class=\"c x1fc y17c8 wa h3d\"><div class=\"t m0 x30 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">119 <span class=\"ls0\"> </span></div></td><td class=\"c x1fd y17c8 w38 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">7.000  </div></td><td class=\"c x1fe y17c8 w1f4 h3d\"><div class=\"t m0 x37 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">4.943  </div></td><td class=\"c x1f6 y17c8 w1f5 h3d\"><div class=\"t m0 x49 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">12.061  </div></td></tr><tr><td class=\"c x1f0 y17c9 w1f2 h3d\"><div class=\"t m0 x14c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td class=\"c x1fc y17c9 wa h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (1.111)  </div></td><td class=\"c x1fd y17c9 w38 h3d\"><div class=\"t m0 x3f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (173)  </div></td><td></td><td class=\"c x1f6 y17c9 w1f5 h3d\"><div class=\"t m0 x26 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (1.284)  </div></td></tr><tr><td class=\"c x1f0 y17ca w1f2 h3d\"><div class=\"t m0 x14d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29 </div></td><td></td><td class=\"c x1fc y17ca wa h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.907  </div></td><td class=\"c x1fd y17ca w38 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.653  </div></td><td class=\"c x1fe y17ca w1f4 h3d\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17ca w1f5 h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">3.560  </div></td></tr><tr><td class=\"c x1f0 y17cb w1f2 h40\"><div class=\"t m0 xf1 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td></td><td class=\"c x1fc y17cb wa h40\"><div class=\"t m0 x30 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">480 <span class=\"ls0\"> </span></div></td><td class=\"c x1fd y17cb w38 h40\"><div class=\"t m0 x23 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> (5.210)  </div></td><td class=\"c x1fe y17cb w1f4 h40\"><div class=\"t m0 x3e h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> (4.255)  </div></td><td class=\"c x1f6 y17cb w1f5 h40\"><div class=\"t m0 x26 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> (8.985)  </div></td></tr><tr><td class=\"c x1ff y17cc w3b4 h2ac\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Variazione perimetro di<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x200 y17cd w3b5 h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x1fc y17ce wa h51\"><div class=\"t m0 x14e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fd y17ce w38 h51\"><div class=\"t m0 x56 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">16 <span class=\"ls0\"> </span></div></td><td class=\"c x1fe y17ce w1f4 h51\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17ce w1f5 h51\"><div class=\"t m0 x3e h2 y189 ff1 fs0 fc0 sc0 lse ws0\">16 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y17cf w1f2 h202\"><div class=\"t m0 x6a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Differenze di conversione </div></td><td></td><td class=\"c x1fc y17cf wa h202\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (2.575)  </div></td><td class=\"c x1fd y17cf w38 h202\"><div class=\"t m0 x23 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (4.630)  </div></td><td class=\"c x1fe y17cf w1f4 h202\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17cf w1f5 h202\"><div class=\"t m0 x26 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (7.205)  </div></td></tr><tr><td class=\"c x1f0 y17d0 w1f2 h40\"><div class=\"t m0 x81 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1fb y17d0 w1f3 h40\"><div class=\"t m0 x35 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">1.786  </div></td><td class=\"c x1fc y17d0 wa h40\"><div class=\"t m0 x25 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">67.436  </div></td><td class=\"c x1fd y17d0 w38 h40\"><div class=\"t m0 x2a h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">271.801  </div></td><td class=\"c x1fe y17d0 w1f4 h40\"><div class=\"t m0 x37 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">1.692  </div></td><td class=\"c x1f6 y17d0 w1f5 h40\"><div class=\"t m0 xcb h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">342.715  </div></td></tr><tr><td class=\"c x1f0 y17d1 w1f6 h3d\"><div class=\"t m0 x14c h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1fb y17d1 w1f3 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.786  </div></td><td class=\"c x1fc y17d1 wa h3d\"><div class=\"t m0 x25 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">67.436  </div></td><td class=\"c x1fd y17d1 w38 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">271.801  </div></td><td class=\"c x1fe y17d1 w1f4 h3d\"><div class=\"t m0 x37 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.692  </div></td><td class=\"c x1f6 y17d1 w5f h3d\"><div class=\"t m0 xcb h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">342.715  </div></td></tr><tr><td class=\"c x1f0 y17d2 w1f6 h40\"><div class=\"t m0 x103 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td class=\"c x1fc y17d2 wa h40\"><div class=\"t m0 x30 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">334 <span class=\"ls0\"> </span></div></td><td class=\"c x1fd y17d2 w38 h40\"><div class=\"t m0 x37 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">12.769  </div></td><td class=\"c x1fe y17d2 w1f4 h40\"><div class=\"t m0 x70 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">942 <span class=\"ls0\"> </span></div></td><td class=\"c x1f6 y17d2 w5f h40\"><div class=\"t m0 x49 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">14.044  </div></td></tr><tr><td class=\"c x1f0 y17d3 w1f6 h3d\"><div class=\"t m0 x14c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td class=\"c x1fc y17d3 wa h3d\"><div class=\"t m0 x83 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1fd y17d3 w38 h3d\"><div class=\"t m0 x20 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (81)  </div></td><td></td><td class=\"c x1f6 y17d3 w5f h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (81)  </div></td></tr><tr><td class=\"c x1f0 y17d4 w1f6 h3d\"><div class=\"t m0 x1f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29 </div></td><td class=\"c x1fb y17d4 w1f3 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y17d4 wa h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">2.758  </div></td><td class=\"c x1fd y17d4 w38 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.660  </div></td><td class=\"c x1fe y17d4 w1f4 h3d\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17d4 w5f h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">4.418  </div></td></tr><tr><td class=\"c x1f0 y17d5 w1f6 h3d\"><div class=\"t m0 xf1 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x1fb y17d5 w1f3 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y17d5 wa h3d\"><div class=\"t m0 x30 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">399 <span class=\"ls0\"> </span></div></td><td class=\"c x1fd y17d5 w38 h3d\"><div class=\"t m0 x23 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (1.784)  </div></td><td class=\"c x1fe y17d5 w1f4 h3d\"><div class=\"t m0 x37 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (545)  </div></td><td class=\"c x1f6 y17d5 w5f h3d\"><div class=\"t m0 x26 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (1.930)  </div></td></tr><tr><td class=\"c x1ff y17d6 w3b4 h2ae\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Variazione perimetro di<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x200 y17d7 w3b5 h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _82\"> </span></div></td><td class=\"c x1fb y17d8 w1f3 h50\"><div class=\"t m0 x82 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y17d8 wa h50\"><div class=\"t m0 x14e h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fd y17d8 w38 h50\"><div class=\"t m0 x13f h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">2.232  </div></td><td class=\"c x1fe y17d8 w1f4 h50\"><div class=\"t m0 x63 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17d8 w5f h50\"><div class=\"t m0 x7 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">2.232  </div></td></tr><tr><td class=\"c x1f0 y17d9 w1f6 h3d\"><div class=\"t m0 x6a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Differenze di conversione </div></td><td class=\"c x1fb y17d9 w1f3 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y17d9 wa h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.304  </div></td><td class=\"c x1fd y17d9 w38 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">5.676  </div></td><td class=\"c x1fe y17d9 w1f4 h3d\"><div class=\"t m0 x20 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (1)  </div></td><td class=\"c x1f6 y17d9 w5f h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">6.979  </div></td></tr><tr><td class=\"c x1f0 y17da w1f6 h3d\"><div class=\"t m0 x14c h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1fb y17da w1f3 h3d\"><div class=\"t m0 x35 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">1.786  </div></td><td class=\"c x1fc y17da wa h3d\"><div class=\"t m0 x25 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">72.230  </div></td><td class=\"c x1fd y17da w38 h3d\"><div class=\"t m0 x2a h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">292.273  </div></td><td class=\"c x1fe y17da w1f4 h3d\"><div class=\"t m0 x37 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">2.088  </div></td><td class=\"c x1f6 y17da w5f h3d\"><div class=\"t m0 xcb h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">368.378  </div></td></tr><tr><td></td><td></td><td class=\"c x1f1 y17db w3a9 h2af\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Diritti di<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x1f2 y17dc w3aa h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Imm. in<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x201 y17de w3b6 h2b0\"><div class=\"t m0 x1b7 h3e y17dd ffb fs0 fc0 sc0 ls0 ws0\">Fondo ammortamento e perdite<span class=\"_ _82\"> </span></div></td><td class=\"c x1f3 y17df w3ab h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Costi di<span class=\"_ _82\"> </span></div></td><td class=\"c x1f4 y17df w3ac h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">concessione,<span class=\"_ _82\"> </span></div></td><td class=\"c x1fd y17e0 w38 h13\"><div class=\"t m0 x35 h3 y501 ff2 fs0 fc0 sc0 ls0 ws0\">Altre </div></td><td class=\"c x1f2 y17e1 w3ae h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">corso e<span class=\"_ _82\"> </span></div></td><td class=\"c x1f6 y17e0 w1f5 h13\"><div class=\"t m0 xca h3 y501 ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x202 y17e2 w3b7 h2b0\"><div class=\"t m0 x1b7 h3e y17dd ffb fs0 fc0 sc0 ls0 ws0\">durevoli<span class=\"_ _82\"> </span></div></td><td class=\"c x1f7 y17e3 w3af h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">sviluppo<span class=\"_ _82\"> </span></div></td><td class=\"c x1f8 y17e3 w3b0 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">licenze e<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x1fa y17e4 w3b2 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">marchi<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x1f2 y17e5 w3b3 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">acconti<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y17e6 w1f2 h3d\"><div class=\"t m0 x81 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1fb y17e6 w1f3 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.786  </div></td><td class=\"c x1fc y17e6 wa h3d\"><div class=\"t m0 x25 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">31.040  </div></td><td class=\"c x1fd y17e6 w38 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">106.693  </div></td><td class=\"c x1fe y17e6 w1f4 h3d\"><div class=\"t m0 x56 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1f6 y17e6 w1f5 h3d\"><div class=\"t m0 xcb h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">139.519  </div></td></tr><tr><td class=\"c x1f0 y17e7 w1f2 h4f\"><div class=\"t m0 x14b h2 y13e6 ff1 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td class=\"c x1fc y17e7 wa h4f\"><div class=\"t m0 x82 h2 y13e6 ff1 fs0 fc0 sc0 ls0 ws0\">2.554  </div></td><td class=\"c x1fd y17e7 w38 h4f\"><div class=\"t m0 x37 h2 y13e6 ff1 fs0 fc0 sc0 ls0 ws0\">13.179  </div></td><td></td><td class=\"c x1f6 y17e7 w1f5 h4f\"><div class=\"t m0 x49 h2 y13e6 ff1 fs0 fc0 sc0 ls0 ws0\">15.733  </div></td></tr><tr><td class=\"c x1f0 y17e8 w1f2 h3d\"><div class=\"t m0 x14c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td class=\"c x1fc y17e8 wa h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (435)  </div></td><td class=\"c x1fd y17e8 w38 h3d\"><div class=\"t m0 x3f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (254)  </div></td><td></td><td class=\"c x1f6 y17e8 w1f5 h3d\"><div class=\"t m0 x52 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (689)  </div></td></tr><tr><td class=\"c x1f0 y17e9 w1f2 h3d\"><div class=\"t m0 x14d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29 </div></td><td></td><td class=\"c x1fc y17e9 wa h3d\"><div class=\"t m0 x30 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">290 <span class=\"ls0\"> </span></div></td><td class=\"c x1fd y17e9 w38 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.577  </div></td><td class=\"c x1fe y17e9 w1f4 h3d\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17e9 w1f5 h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.867  </div></td></tr><tr><td class=\"c x1f0 y17ea w1f2 h3d\"><div class=\"t m0 x6a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Differenze di conversione </div></td><td></td><td class=\"c x1fc y17ea wa h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (807)  </div></td><td class=\"c x1fd y17ea w38 h3d\"><div class=\"t m0 x23 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (1.993)  </div></td><td class=\"c x1fe y17ea w1f4 h3d\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17ea w1f5 h3d\"><div class=\"t m0 x26 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (2.800)  </div></td></tr><tr><td class=\"c x1f0 y17eb w1f2 h40\"><div class=\"t m0 x81 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1fb y17eb w1f3 h40\"><div class=\"t m0 x35 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">1.786  </div></td><td class=\"c x1fc y17eb wa h40\"><div class=\"t m0 x25 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">32.643  </div></td><td class=\"c x1fd y17eb w38 h40\"><div class=\"t m0 x2a h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">119.201  </div></td><td class=\"c x1fe y17eb w1f4 h40\"><div class=\"t m0 x56 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1f6 y17eb w1f5 h40\"><div class=\"t m0 xcb h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">153.630  </div></td></tr><tr><td class=\"c x1f0 y17ec w1f6 h3d\"><div class=\"t m0 x14c h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1fb y17ec w1f3 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.786  </div></td><td class=\"c x1fc y17ec wa h3d\"><div class=\"t m0 x25 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">32.643  </div></td><td class=\"c x1fd y17ec w38 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">119.201  </div></td><td class=\"c x1fe y17ec w1f4 h3d\"><div class=\"t m0 x56 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1f6 y17ec w5f h3d\"><div class=\"t m0 xcb h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">153.630  </div></td></tr><tr><td class=\"c x1f0 y17ed w1f6 h40\"><div class=\"t m0 x103 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1fb y17ed w1f3 h40\"><div class=\"t m0 x82 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y17ed wa h40\"><div class=\"t m0 x82 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">2.419  </div></td><td class=\"c x1fd y17ed w38 h40\"><div class=\"t m0 x37 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">12.845  </div></td><td class=\"c x1fe y17ed w1f4 h40\"><div class=\"t m0 x63 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17ed w5f h40\"><div class=\"t m0 x49 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">15.264  </div></td></tr><tr><td class=\"c x1f0 y17ee w1f6 h3d\"><div class=\"t m0 x14c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1fb y17ee w1f3 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y17ee wa h3d\"><div class=\"t m0 x14e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fd y17ee w38 h3d\"><div class=\"t m0 x20 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (86)  </div></td><td class=\"c x1fe y17ee w1f4 h3d\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17ee w5f h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (86)  </div></td></tr><tr><td class=\"c x1f0 y17ef w1f6 h3d\"><div class=\"t m0 x1f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29 </div></td><td class=\"c x1fb y17ef w1f3 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y17ef wa h3d\"><div class=\"t m0 x30 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">602 <span class=\"ls0\"> </span></div></td><td class=\"c x1fd y17ef w38 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.655  </div></td><td class=\"c x1fe y17ef w1f4 h3d\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17ef w5f h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">2.257  </div></td></tr><tr><td class=\"c x1f0 y17f0 w1f6 h3d\"><div class=\"t m0 x6a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Differenze di conversione </div></td><td class=\"c x1fb y17f0 w1f3 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y17f0 wa h3d\"><div class=\"t m0 x30 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">269 <span class=\"ls0\"> </span></div></td><td class=\"c x1fd y17f0 w38 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.698  </div></td><td class=\"c x1fe y17f0 w1f4 h3d\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1f6 y17f0 w5f h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.967  </div></td></tr><tr><td class=\"c x1f0 y17f1 w1f6 h40\"><div class=\"t m0 x14c h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1fb y17f1 w1f3 h40\"><div class=\"t m0 x35 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">1.786  </div></td><td class=\"c x1fc y17f1 wa h40\"><div class=\"t m0 x25 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">35.932  </div></td><td class=\"c x1fd y17f1 w38 h40\"><div class=\"t m0 x2a h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">135.313  </div></td><td class=\"c x1fe y17f1 w1f4 h40\"><div class=\"t m0 x56 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1f6 y17f1 w5f h40\"><div class=\"t m0 xcb h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">173.032  </div></td></tr><tr><td class=\"c x1f0 y17f2 w1f2 h3d\"><div class=\"t m0 x3a h3e y189 ffb fs0 fc0 sc0 ls0 ws0\">Valore netto </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y17f3 w1f2 h40\"><div class=\"t m0 x81 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1fb y17f3 w1f3 h40\"><div class=\"t m0 x57 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1fc y17f3 wa h40\"><div class=\"t m0 x25 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">37.576  </div></td><td class=\"c x1fd y17f3 w38 h40\"><div class=\"t m0 x2a h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">166.453  </div></td><td class=\"c x1fe y17f3 w1f4 h40\"><div class=\"t m0 x37 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">1.004  </div></td><td class=\"c x1f6 y17f3 w1f5 h40\"><div class=\"t m0 xcb h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">205.033  </div></td></tr><tr><td class=\"c x1f0 y17f4 w1f2 h3d\"><div class=\"t m0 x81 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1fb y17f4 w1f3 h3d\"><div class=\"t m0 x57 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1fc y17f4 wa h3d\"><div class=\"t m0 x25 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">34.793  </div></td><td class=\"c x1fd y17f4 w38 h3d\"><div class=\"t m0 x2a h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">152.600  </div></td><td class=\"c x1fe y17f4 w1f4 h3d\"><div class=\"t m0 x37 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">1.692  </div></td><td class=\"c x1f6 y17f4 w1f5 h3d\"><div class=\"t m0 xcb h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">189.086  </div></td></tr><tr><td class=\"c x1f0 y17f5 w1f6 h3d\"><div class=\"t m0 x14c h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1fb y17f5 w1f3 h3d\"><div class=\"t m0 x57 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1fc y17f5 wa h3d\"><div class=\"t m0 x25 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">36.298  </div></td><td class=\"c x1fd y17f5 w38 h3d\"><div class=\"t m0 x2a h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">156.960  </div></td><td class=\"c x1fe y17f5 w1f4 h3d\"><div class=\"t m0 x37 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">2.088  </div></td><td class=\"c x1f6 y17f5 w5f h3d\"><div class=\"t m0 xcb h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">195.346  </div></td></tr></table>Al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span><span class=\"ls1\">2024</span> <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>immaterial<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>vita <span class=\"_ _3\"></span>utile <span class=\"_ _15\"></span>definita <span class=\"_ _3\"></span>ammontano <span class=\"_ _15\"></span>a <span class=\"_ _12\"></span>195,3 milioni di Euro (189,1 milioni di Euro al 31 dicembre <span class=\"_ _6\"></span><span class=\"ls1\">2023</span>) e sono quasi interamente<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>riferibili<span class=\"_ _17\"></span> al <span class=\"_ _6\"></span>Gruppo Cementir <span class=\"_ _6\"></span>Holding<span class=\"lsd\">. </span>I <span class=\"_ _6\"></span>diritti <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>concession<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>licenze si <span class=\"_ _6\"></span>riferiscono prevalentemente alle <span class=\"_ _14\"></span>concessioni <span class=\"_ _15\"></span>sull\u2019<span class=\"_ _17\"></span>utilizzo <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>cave <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>alle <span class=\"_ _14\"></span>licenze <span class=\"_ _14\"></span>software <span class=\"_ _14\"></span>r<span class=\"_ _6\"></span>elative <span class=\"_ _14\"></span>all\u2019implementazion<span class=\"_ _17\"></span>e <span class=\"_ _15\"></span>del sistema <span class=\"_ _1f\"> </span>informativo <span class=\"_ _21\"> </span>(SAP <span class=\"_ _1f\"> </span>R/3). <span class=\"_ _8\"> </span><span class=\"ff7\">L\u2019incremento<span class=\"_ _17\"></span> <span class=\"_ _8\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _21\"> </span>periodo <span class=\"_ _21\"> </span>\u00e8 <span class=\"_ _21\"> </span>principalm<span class=\"_ _0\"></span>ente <span class=\"_ _21\"> </span>attribuibi<span class=\"_ _0\"></span>le <span class=\"_ _21\"> </span>al </span>Gruppo  Cementir  Holding  in  merito  a  progetti  r<span class=\"_ _6\"></span>elativi  a  miglioramenti<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>nei <span class=\"_ _1c\"> </span>processi  IT, tecnologia, <span class=\"_ _1f\"> </span>infrastrutture <span class=\"_ _1f\"> </span>e <span class=\"_ _1f\"> </span>misure <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>sicurezza <span class=\"_ _19\"> </span>inform<span class=\"_ _6\"></span>atica. <span class=\"_ _21\"> </span>La <span class=\"_ _1f\"> </span>riclassifica <span class=\"_ _1f\"> </span>riportata <span class=\"_ _1f\"> </span>nella<span class=\"_ _82\"> </span> abella <span class=\"_ _16\"></span>\u00e8 p<span class=\"_ _17\"></span>rincipalmente <span class=\"_ _16\"></span>conseguenza <span class=\"_ _17\"></span>della <span class=\"_ _17\"></span>compen<span class=\"_ _0\"></span>sazione <span class=\"_ _17\"></span>delle <span class=\"_ _16\"></span>quote <span class=\"_ _17\"></span>CO2 <span class=\"_ _16\"></span>con l<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>r<span class=\"_ _6\"></span>ispettive<span class=\"_ _17\"></span> passivit\u00e0, avvenuta<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>nel corso del<span class=\"_ _0\"></span>l\u2019esercizio.<span class=\"ff1\"> </span>Per <span class=\"_ _17\"></span>maggiori <span class=\"_ _17\"></span>dettagli <span class=\"_ _17\"></span>relativamente <span class=\"_ _17\"></span>all\u2019incremen<span class=\"_ _17\"></span>to <span class=\"_ _17\"></span>relativo al<span class=\"_ _0\"></span>la <span class=\"_ _17\"></span>Variazione <span class=\"_ _17\"></span>perimetro<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>di consolidamento si<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>riman<span class=\"_ _17\"></span>da alla nota 37 Acquisizioni<span class=\"_ _0\"></span> e cessazioni aziendal<span class=\"_ _17\"></span>i.<span class=\"_ _6\"></span> Le <span class=\"_ _4\"> </span>Altre <span class=\"_ _5\"> </span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>immaterial<span class=\"_ _17\"></span>i <span class=\"_ _5\"> </span>si <span class=\"_ _4\"> </span>r<span class=\"_ _6\"></span>iferiscono <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>Gruppo <span class=\"_ _4\"> </span>Cementir <span class=\"_ _4\"> </span>ed<span class=\"_ _6\"></span> <span class=\"_ _4\"> </span>includono <span class=\"_ _4\"> </span>la determinazione <span class=\"_ _19\"> </span>dei <span class=\"_ _19\"> </span>valori <span class=\"_ _19\"> </span>assegnati <span class=\"_ _1f\"> </span>in <span class=\"_ _19\"> </span>sede <span class=\"_ _1f\"> </span>di <span class=\"_ _19\"> </span>acquisizione <span class=\"_ _19\"> </span>del <span class=\"_ _1f\"> </span>Gruppo <span class=\"_ _1f\"> </span>Compagnie <span class=\"_ _1f\"> </span>des<span class=\"_ _17\"></span> Ciments <span class=\"_ _6\"></span>Belges <span class=\"_ _14\"></span>e <span class=\"_ _14\"></span>della <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _14\"></span>Lehigh <span class=\"_ _6\"></span>White <span class=\"_ _14\"></span>Cement <span class=\"_ _6\"></span>Company <span class=\"_ _14\"></span>ad <span class=\"_ _14\"></span>alcune <span class=\"_ _6\"></span>grandezze <span class=\"_ _6\"></span>quali le <span class=\"_ _14\"></span>liste <span class=\"_ _14\"></span>clienti <span class=\"_ _14\"></span>e <span class=\"_ _14\"></span>i <span class=\"_ _14\"></span>contratti <span class=\"_ _15\"></span>inerenti<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>lo <span class=\"_ _14\"></span>sfruttamen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>esclusiva <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>cave. <span class=\"_ _14\"></span>Tali <span class=\"_ _14\"></span>grandezze <span class=\"_ _14\"></span>sono state <span class=\"_ _14\"></span>iscritte <span class=\"_ _6\"></span>nell\u2019ambito <span class=\"_ _6\"></span>dell\u2019allocazione <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span>prezzo <span class=\"_ _14\"></span>pagato <span class=\"_ _14\"></span>per <span class=\"_ _14\"></span>l\u2019acquisizione <span class=\"_ _6\"></span>delle <span class=\"_ _14\"></span>suddette<span class=\"_ _17\"></span> societ\u00e0. L\u2019incremento <span class=\"_ _3\"></span>dell\u2019esercizio <span class=\"_ _3\"></span>relativo <span class=\"_ _12\"> </span>alle <span class=\"_ _12\"></span>\u201cDifferenz<span class=\"_ _17\"></span>e <span class=\"_ _12\"> </span>di <span class=\"_ _19\"> </span>conversione\u201d<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _3\"></span>conseguenza principale dell<span class=\"_ _17\"></span>\u2019apprezzamento del Dollaro A<span class=\"_ _0\"></span>mericano rispe<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>to all\u2019E<span class=\"_ _17\"></span>uro.<span class=\"_ _6\"></span><span class=\"ff1\"> </span>2.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Attivit\u00e0 imma<span class=\"_ _0\"></span>teriali a vita utile indef<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>nita e avvi<span class=\"_ _0\"></span>amento </span><table class=\"s w3b8 h2b1\" id=\"_0af71c5d-92e0-4126-8a65-e8b728cddbd4\"><tr><td class=\"c x204 y17f6 w77 h1ed\"><div class=\"t m0 x14f h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x205 y17f6 w1f7 h1ed\"><div class=\"t m0 x38 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Avviamento </div></td><td class=\"c x206 y17f6 w1f8 h1ed\"><div class=\"t m0 x5e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Testate </div></td><td class=\"c x207 y17f6 w1f8 h1ed\"><div class=\"t m0 x30 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x204 y17f7 w77 h1ec\"><div class=\"t m0 x30 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x205 y17f7 w1f7 h1ec\"><div class=\"t m0 x70 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 408.411  </div></td><td class=\"c x206 y17f7 w1f8 h1ec\"><div class=\"t m0 x55 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 91.802  </div></td><td class=\"c x207 y17f7 w1f8 h1ec\"><div class=\"t m0 x70 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 500.213  </div></td></tr><tr><td class=\"c x204 y17f8 w77 h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29<span class=\"_ _0\"></span> </div></td><td class=\"c x205 y17f8 w1f7 h1ed\"><div class=\"t m0 x55 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 42.203  </div></td><td></td><td class=\"c x207 y17f8 w1f8 h1ed\"><div class=\"t m0 x55 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 42.203  </div></td></tr><tr><td class=\"c x208 y17fa w3b9 h2b2\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Differenze di</div></td><td class=\"c x205 y17fb w1f7 h10e\"><div class=\"t m0 x82 h43 y8f5 ff1 fs8 fc0 sc0 ls0 ws0\"> (44.523)  </div></td><td></td><td class=\"c x207 y17fb w1f8 h10e\"><div class=\"t m0 x82 h103 y8f5 ff2 fs8 fc0 sc0 ls0 ws0\"> (44.523)  </div></td></tr><tr><td class=\"c x209 y17fd w3ba h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">conversione<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x204 y17fe w77 h1ed\"><div class=\"t m0 x30 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x205 y17fe w1f7 h1ed\"><div class=\"t m0 x70 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 406.092  </div></td><td class=\"c x206 y17fe w1f8 h1ed\"><div class=\"t m0 x55 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 91.802  </div></td><td class=\"c x207 y17fe w1f8 h1ed\"><div class=\"t m0 x70 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 497.894  </div></td></tr><tr><td class=\"c x204 y17ff w1f9 h1ec\"><div class=\"t m0 x30 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x205 y17ff w1f7 h1ec\"><div class=\"t m0 x20 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">406.092 </div></td><td class=\"c x206 y17ff w1f8 h1ec\"><div class=\"t m0 x30 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">91.802 </div></td><td class=\"c x207 y17ff w1fa h1ec\"><div class=\"t m0 x20 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">497.894 </div></td></tr><tr><td class=\"c x204 y1800 w1f9 h1ed\"><div class=\"t m0 x5e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Svalutazioni </div></td><td class=\"c x205 y1800 w1f7 h1ed\"><div class=\"t m0 x13d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x206 y1800 w1f8 h1ed\"><div class=\"t m0 x6a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(15.000) </div></td><td class=\"c x207 y1800 w1fa h1ed\"><div class=\"t m0 x6a h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">(15.000) </div></td></tr><tr><td class=\"c x204 y1801 w1f9 h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29<span class=\"_ _0\"></span> </div></td><td class=\"c x205 y1801 w1f7 h1ed\"><div class=\"t m0 x30 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">45.496 </div></td><td></td><td class=\"c x207 y1801 w1fa h1ed\"><div class=\"t m0 x30 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">45.496 </div></td></tr><tr><td class=\"c x1bf y1802 w3bb h2b4\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Variazione perimetr<span class=\"_ _0\"></span>o di<span class=\"_ _82\"> </span></div></td><td class=\"c x205 y1803 w1f7 h101\"><div class=\"t m0 x56 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">9.532 </div></td><td></td><td class=\"c x207 y1803 w1fa h101\"><div class=\"t m0 x56 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">9.532 </div></td></tr><tr><td class=\"c x20a y1804 w3bc h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x20b y1805 w3b9 h2b5\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Differenze di<span class=\"_ _82\"> </span></div></td><td class=\"c x205 y1806 w1f7 h101\"><div class=\"t m0 x6a h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">(11.281) </div></td><td></td><td class=\"c x207 y1806 w1fa h101\"><div class=\"t m0 x6a h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">(11.281) </div></td></tr><tr><td class=\"c x209 y1807 w3ba h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">conversione<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x204 y1808 w1f9 h219\"><div class=\"t m0 x30 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x205 y1808 w1f7 h219\"><div class=\"t m0 x20 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">449.840 </div></td><td class=\"c x206 y1808 w1f8 h219\"><div class=\"t m0 x30 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">76.802 </div></td><td class=\"c x207 y1808 w1fa h219\"><div class=\"t m0 x20 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">526.642 </div></td></tr></table> <span class=\"_ _25\"> </span><span class=\"ff7\">L\u2019avviamento <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>allocato</span> <span class=\"_ _3\"></span>ai <span class=\"_ _12\"></span>seguenti<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>gruppi <span class=\"_ _3\"></span>di <span class=\"_ _12\"></span><span class=\"ff6\">cash <span class=\"_ _3\"></span>generating <span class=\"_ _3\"></span>unit<span class=\"ls2\">, <span class=\"_ _3\"></span></span></span>t<span class=\"_ _6\"></span>utte <span class=\"_ _3\"></span>riferibili<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>al<span class=\"_ _0\"></span> Gruppo Cemen<span class=\"_ _0\"></span>tir Holding<span class=\"ff6\">: </span><table class=\"s w3bd h2b6\" id=\"_123a79ab-273f-4a93-94e8-30a99ba48a88\"><tr><td class=\"c x1f0 y1809 w1fb h51\"><div class=\"t m0 x1b h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x20c y180a w3be h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc1 sc0 ls0 ws0\">Nordic &amp;<span class=\"_ _82\"> </span></div></td><td class=\"c x20d y180b w3bf h2b7\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc1 sc0 ls0 ws0\">Nord<span class=\"_ _82\"> </span></div></td><td class=\"c x20e y1809 w1fc h51\"><div class=\"t m0 x28 h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">Turchia </div></td><td class=\"c x20f y1809 w2f h51\"><div class=\"t m0 x38 h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">Egitto </div></td><td class=\"c x210 y180b w3c0 h2b7\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc1 sc0 ls0 ws0\">Asia<span class=\"_ _82\"> </span></div></td><td class=\"c x211 y1809 w1ff h51\"><div class=\"t m0 x22 h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">Italia </div></td><td class=\"c x212 y1809 w200 h51\"><div class=\"t m0 x19 h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x213 y180c w3c1 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc1 sc0 ls0 ws0\">Baltic<span class=\"_ _82\"> </span></div></td><td class=\"c x214 y180d w3c2 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc1 sc0 ls0 ws0\">America<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x215 y180d w3c3 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc1 sc0 ls0 ws0\">Pacifico<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x216 y180e w1fd h3d\"><div class=\"t m0 x25 h3 y189 ff2 fs0 fc1 sc0 ls0 ws0\">USA </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y180f w3c4 h29c\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc1 sc0 ls0 ws0\">Valore di inizio<span class=\"_ _82\"> </span></div></td><td class=\"c x217 y1810 w1fc h21b\"><div class=\"t m0 x28 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">253.772  </div></td><td class=\"c x216 y1810 w1fd h21b\"><div class=\"t m0 x38 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">27.843  </div></td><td class=\"c x20e y1810 w1fc h21b\"><div class=\"t m0 x28 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">118.850  </div></td><td class=\"c x20f y1810 w2f h21b\"><div class=\"t m0 x23 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">1.112  </div></td><td class=\"c x218 y1810 w1fe h21b\"><div class=\"t m0 x52 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">2.937  </div></td><td class=\"c x211 y1810 w1ff h21b\"><div class=\"t m0 x7 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">1.577  </div></td><td class=\"c x212 y1810 w200 h21b\"><div class=\"t m0 xc6 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">406.092  </div></td></tr><tr><td class=\"c x1bf y1811 w3c5 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc1 sc0 ls0 ws0\">periodo<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1812 w3c6 h2b8\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Rivalutazione<span class=\"_ _82\"> </span></div></td><td class=\"c x217 y1813 w1fc h51\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x216 y1813 w1fd h51\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x20e y1813 w1fc h51\"><div class=\"t m0 x38 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">45.496 </div></td><td class=\"c x20f y1813 w2f h51\"><div class=\"t m0 x41 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y1813 w1fe h51\"><div class=\"t m0 x4a h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x211 y1813 w1ff h51\"><div class=\"t m0 x37 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x212 y1813 w200 h51\"><div class=\"t m0 xc7 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">45.496 </div></td></tr><tr><td class=\"c x1bf y1814 w3c7 h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">monetaria<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x219 y1815 w3c8 h2b9\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Variazione<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1816 w3c9 h2ba\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">perimetro <span class=\"lse\">di<span class=\"_ _82\"> </span></span></div></td><td class=\"c x217 y1817 w1fc h21c\"><div class=\"t m0 x4a h2 y196 ff1 fs0 fc0 sc0 ls0 ws0\">9.292 </div></td><td class=\"c x216 y1817 w1fd h21c\"><div class=\"t m0 x56 h2 y196 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x20e y1817 w1fc h21c\"><div class=\"t m0 x56 h2 y196 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x20f y1817 w2f h21c\"><div class=\"t m0 x41 h2 y196 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y1817 w1fe h21c\"><div class=\"t m0 x15 h2 y196 ff1 fs0 fc0 sc0 lse ws0\">240<span class=\"ls0\"> </span></div></td><td class=\"c x211 y1817 w1ff h21c\"><div class=\"t m0 x37 h2 y196 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x212 y1817 w200 h21c\"><div class=\"t m0 x21 h2 y196 ff1 fs0 fc0 sc0 ls0 ws0\">9.532 </div></td></tr><tr><td class=\"c x1bf y1818 w3b5 h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x219 y1819 w3ca h2b8\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Differenze di<span class=\"_ _82\"> </span></div></td><td class=\"c x217 y181a w1fc h51\"><div class=\"t m0 x3e h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">(1.083) </div></td><td class=\"c x216 y181a w1fd h51\"><div class=\"t m0 x4a h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">1.771 </div></td><td class=\"c x20e y181a w1fc h51\"><div class=\"t m0 x3d h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">(11.844) </div></td><td class=\"c x20f y181a w2f h51\"><div class=\"t m0 x4a h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">(391) </div></td><td class=\"c x218 y181a w1fe h51\"><div class=\"t m0 x15 h2 y198 ff1 fs0 fc0 sc0 lse ws0\">266<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x212 y181a w200 h51\"><div class=\"t m0 x1b h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">(11.281) </div></td></tr><tr><td class=\"c x1bf y181b w3cb h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">conversione<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y181c w3cc h29c\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc1 sc0 ls0 ws0\">Valore di fine<span class=\"_ _82\"> </span></div></td><td class=\"c x217 y181d w1fc h50\"><div class=\"t m0 x28 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">261.981 </div></td><td class=\"c x216 y181d w1fd h50\"><div class=\"t m0 x38 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">29.614 </div></td><td class=\"c x20e y181d w1fc h50\"><div class=\"t m0 x28 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">152.502 </div></td><td class=\"c x20f y181d w2f h50\"><div class=\"t m0 x3f h3 y29d ff2 fs0 fc1 sc0 lse ws0\">721<span class=\"ls0\"> </span></div></td><td class=\"c x218 y181d w1fe h50\"><div class=\"t m0 x52 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">3.444 </div></td><td class=\"c x211 y181d w1ff h50\"><div class=\"t m0 x7 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">1.577 </div></td><td class=\"c x212 y181d w200 h50\"><div class=\"t m0 xc6 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">449.839 </div></td></tr><tr><td class=\"c x1bf y181e w3c5 h29d\"><div class=\"t m0 x1b7 h3 y1794 ff2 fs0 fc1 sc0 ls0 ws0\">periodo<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w3cd h2bb\" id=\"_80111660-6464-4d38-b07d-d486fd65220c\"><tr><td class=\"c x1f0 y181f w1fb h51\"><div class=\"t m0 x1b h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x20c y1820 w3be h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc1 sc0 ls0 ws0\">Nordic &amp;<span class=\"_ _82\"> </span></div></td><td class=\"c x20d y1821 w3bf h2b7\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc1 sc0 ls0 ws0\">Nord<span class=\"_ _82\"> </span></div></td><td class=\"c x20e y181f w1fc h51\"><div class=\"t m0 x28 h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">Turchia </div></td><td class=\"c x20f y181f w2f h51\"><div class=\"t m0 x38 h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">Egitto </div></td><td class=\"c x210 y1821 w3c0 h2b7\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc1 sc0 ls0 ws0\">Asia<span class=\"_ _82\"> </span></div></td><td class=\"c x211 y181f w1ff h51\"><div class=\"t m0 x22 h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">Italia </div></td><td class=\"c x212 y181f w200 h51\"><div class=\"t m0 x19 h3 y198 ff2 fs0 fc1 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x213 y1822 w3c1 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc1 sc0 ls0 ws0\">Baltic<span class=\"_ _82\"> </span></div></td><td class=\"c x214 y1823 w3c2 h2ab\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc1 sc0 ls0 ws0\">America<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x215 y1823 w3c3 h2ab\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc1 sc0 ls0 ws0\">Pacifico<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x216 y1824 w1fd h3d\"><div class=\"t m0 x25 h3 y189 ff2 fs0 fc1 sc0 ls0 ws0\">USA </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1825 w3c4 h2bc\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc1 sc0 ls0 ws0\">Valore di inizio<span class=\"_ _82\"> </span></div></td><td class=\"c x217 y1826 w1fc h50\"><div class=\"t m0 x28 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">255.403  </div></td><td class=\"c x216 y1826 w1fd h50\"><div class=\"t m0 x38 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">28.845  </div></td><td class=\"c x20e y1826 w1fc h50\"><div class=\"t m0 x28 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">117.957  </div></td><td class=\"c x20f y1826 w2f h50\"><div class=\"t m0 x23 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">1.453  </div></td><td class=\"c x218 y1826 w1fe h50\"><div class=\"t m0 x52 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">3.176  </div></td><td class=\"c x211 y1826 w1ff h50\"><div class=\"t m0 x7 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">1.577  </div></td><td class=\"c x212 y1826 w200 h50\"><div class=\"t m0 xc6 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">408.411  </div></td></tr><tr><td class=\"c x1bf y1827 w3c5 h2bd\"><div class=\"t m0 x1b7 h3 y1794 ff2 fs0 fc1 sc0 ls0 ws0\">periodo<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1816 w3c6 h2be\"><div class=\"t m0 x1b7 h2 y1828 ff1 fs0 fc0 sc0 ls0 ws0\">Rivalutazione</div></td><td class=\"c x217 y1829 w1fc h51\"><div class=\"t m0 x126 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x216 y1829 w1fd h51\"><div class=\"t m0 x126 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x20e y1829 w1fc h51\"><div class=\"t m0 x38 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">42.203  </div></td><td class=\"c x20f y1829 w2f h51\"><div class=\"t m0 x30 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x218 y1829 w1fe h51\"><div class=\"t m0 x2a h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x211 y1829 w1ff h51\"><div class=\"t m0 x37 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x212 y1829 w200 h51\"><div class=\"t m0 xc7 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">42.203  </div></td></tr><tr><td class=\"c x1bf y1818 w3c7 h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">monetaria<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x219 y182a w3ca h2ae\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Differenze di<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y181b w3cb h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">conversione</div></td><td class=\"c x217 y182b w1fc h50\"><div class=\"t m0 x24 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\"> (1.631)  </div></td><td class=\"c x216 y182b w1fd h50\"><div class=\"t m0 x24 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\"> (1.002)  </div></td><td class=\"c x20e y182b w1fc h50\"><div class=\"t m0 x15 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\"> (41.310)  </div></td><td class=\"c x20f y182b w2f h50\"><div class=\"t m0 x2a h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\"> (341)  </div></td><td class=\"c x218 y182b w1fe h50\"><div class=\"t m0 x21 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\"> (239)  </div></td><td></td><td class=\"c x212 y182b w200 h50\"><div class=\"t m0 x37 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(44.523)  </div></td></tr><tr><td class=\"c x1bf y181c w3cc h2bc\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc1 sc0 ls0 ws0\">Valore di fine<span class=\"_ _82\"> </span></div></td><td class=\"c x217 y182c w1fc h50\"><div class=\"t m0 x28 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">253.772  </div></td><td class=\"c x216 y182c w1fd h50\"><div class=\"t m0 x38 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">27.843  </div></td><td class=\"c x20e y182c w1fc h50\"><div class=\"t m0 x28 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">118.850  </div></td><td class=\"c x20f y182c w2f h50\"><div class=\"t m0 x23 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">1.112  </div></td><td class=\"c x218 y182c w1fe h50\"><div class=\"t m0 x52 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">2.937  </div></td><td class=\"c x211 y182c w1ff h50\"><div class=\"t m0 x7 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">1.577  </div></td><td class=\"c x212 y182c w200 h50\"><div class=\"t m0 xc6 h3 y29d ff2 fs0 fc1 sc0 ls0 ws0\">406.092  </div></td></tr><tr><td class=\"c x1bf y181e w3c5 h29d\"><div class=\"t m0 x1b7 h3 y1794 ff2 fs0 fc1 sc0 ls0 ws0\">periodo<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Per <span class=\"_ _a\"> </span>maggiori <span class=\"_ _a\"> </span>in<span class=\"_ _0\"></span>formazioni <span class=\"_ _a\"> </span>relativamen<span class=\"_ _17\"></span>te <span class=\"_ _a\"> </span>all\u2019incremento <span class=\"_ _a\"> </span>relativo <span class=\"_ _a\"> </span>all<span class=\"_ _17\"></span>a <span class=\"_ _22\"> </span><span class=\"ff1\">Variazione </span>perimetro di consol<span class=\"_ _17\"></span>idamento si rimanda all<span class=\"_ _0\"></span>a nota 37 Acquisizi<span class=\"_ _17\"></span>oni e cessioni aziendali<span class=\"_ _0\"></span>.<span class=\"_ _6\"></span> Con <span class=\"_ _4\"> </span>riferimento<span class=\"_ _17\"></span> <span class=\"_ _5\"> </span>alle <span class=\"_ _1c\"> </span>altre <span class=\"_ _4\"> </span>attivit\u00e0 <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>vita <span class=\"_ _4\"> </span>utile <span class=\"_ _1c\"> </span>indefinita, <span class=\"_ _4\"> </span>si <span class=\"_ _4\"> </span>riporta <span class=\"_ _4\"> </span>d<span class=\"_ _6\"></span>i <span class=\"_ _1c\"> </span>seguito <span class=\"_ _4\"> </span>la composizione del saldo<span class=\"_ _17\"></span> relativo alle testate editori<span class=\"_ _17\"></span>ali dei quotidiani: <table class=\"s w3ce h2bf\" id=\"_1d93eb83-5945-484b-9db1-3ce9b1ce97e7\"><tr><td></td><td class=\"c x21b y182d w202 h2e\"><div class=\"t m0 x1b h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x21c y182d w203 h2e\"><div class=\"t m0 xf h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x21d y182e w201 h2f\"><div class=\"t m0 x3d h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">Il Messaggero </div></td><td class=\"c x21b y182e w202 h2f\"><div class=\"t m0 x15 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">34.808  </div></td><td class=\"c x21c y182e w203 h2f\"><div class=\"t m0 x3d h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">43.808  </div></td></tr><tr><td class=\"c x21d y182f w201 h2e\"><div class=\"t m0 x5e h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">Il Mattino </div></td><td class=\"c x21b y182f w202 h2e\"><div class=\"t m0 x15 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">14.896  </div></td><td class=\"c x21c y182f w203 h2e\"><div class=\"t m0 x3d h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">17.796  </div></td></tr><tr><td class=\"c x21d y1830 w201 h2e\"><div class=\"t m0 x29 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">Il Gazzettino </div></td><td class=\"c x21b y1830 w202 h2e\"><div class=\"t m0 x15 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">24.587  </div></td><td class=\"c x21c y1830 w203 h2e\"><div class=\"t m0 x3d h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">27.687  </div></td></tr><tr><td class=\"c x21d y1831 w201 h2e\"><div class=\"t m0 x19 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">Corriere Adriatico<span class=\"_ _6\"></span> </div></td><td class=\"c x21b y1831 w202 h2e\"><div class=\"t m0 x27 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">2.078  </div></td><td class=\"c x21c y1831 w203 h2e\"><div class=\"t m0 x38 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">2.078  </div></td></tr><tr><td class=\"c x21e y1832 w3cf h2c0\"><div class=\"t m0 x1b7 h22 y16fc ff1 fs2 fc0 sc0 ls0 ws0\">Quotidiano di<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x21f y1833 w3d0 h2c1\"><div class=\"t m0 x1b7 h22 y16e6 ff1 fs2 fc0 sc0 ls0 ws0\">Puglia<span class=\"_ _82\"> </span></div></td><td class=\"c x21b y1834 w202 h30\"><div class=\"t m0 x37 h22 y129 ff1 fs2 fc0 sc0 ls6 ws0\">433 <span class=\"ls0\"> </span></div></td><td class=\"c x21c y1834 w203 h30\"><div class=\"t m0 x25 h22 y129 ff1 fs2 fc0 sc0 ls6 ws0\">433 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x21d y1835 w201 h53\"><div class=\"t m0 x90 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x21b y1835 w202 h53\"><div class=\"t m0 x15 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">76.802  </div></td><td class=\"c x21c y1835 w203 h53\"><div class=\"t m0 x3d h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">91.802  </div></td></tr></table>Gruppo Cemen<span class=\"_ _0\"></span>tir Holding  Il <span class=\"_ _8\"> </span>Gruppo <span class=\"_ _21\"> </span>Cementir <span class=\"_ _8\"> </span>Hol<span class=\"_ _17\"></span>ding,  coerente<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ente <span class=\"_ _21\"> </span>con <span class=\"_ _8\"> </span>quanto <span class=\"_ _21\"> </span>effettuato <span class=\"_ _21\"> </span>negli <span class=\"_ _8\"> </span>esercizi<span class=\"_ _0\"></span> precedenti, <span class=\"_ _19\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>effettuato<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>le <span class=\"_ _19\"></span>opportune<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>verifiche <span class=\"_ _19\"></span>di <span class=\"_ _12\"></span>r<span class=\"_ _6\"></span>iduzione <span class=\"_ _12\"></span>durevole <span class=\"_ _19\"> </span>di <span class=\"_ _12\"></span>valore <span class=\"_ _19\"> </span>alle <span class=\"_ _19\"></span>unit\u00e0<span class=\"_ _0\"></span> generatrici <span class=\"_ _21\"> </span>di <span class=\"_ _8\"> </span>flussi <span class=\"_ _21\"> </span>finanziari <span class=\"_ _21\"> </span>(<span class=\"_ _6\"></span>di <span class=\"_ _21\"> </span>seguito <span class=\"_ _21\"> </span>\u201cCGU\u201d) <span class=\"_ _21\"> </span>a  cui <span class=\"_ _21\"> </span>era <span class=\"_ _21\"> </span>stato <span class=\"_ _8\"> </span>attrib<span class=\"_ _0\"></span>uito <span class=\"_ _8\"> </span>un <span class=\"_ _21\"> </span>valore <span class=\"_ _8\"> </span>di avviamento. Le CGU, <span class=\"_ _6\"></span>definite come il <span class=\"_ _6\"></span>pi\u00f9 <span class=\"_ _6\"></span>piccolo<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>gruppo <span class=\"_ _6\"></span>identi<span class=\"_ _0\"></span>ficabile di <span class=\"_ _6\"></span>attivit\u00e0 che genera flussi finanziari <span class=\"_ _16\"></span>in <span class=\"_ _0\"></span>entrata <span class=\"_ _17\"></span>che <span class=\"_ _16\"></span>sono <span class=\"_ _17\"></span>ampiamente <span class=\"_ _17\"></span>indipendenti <span class=\"_ _16\"></span>dai <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>lussi <span class=\"_ _16\"></span>finanziari <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>entrata <span class=\"_ _17\"></span>generati da <span class=\"_ _6\"></span>altre <span class=\"_ _6\"></span>attivit\u00e0 o <span class=\"_ _6\"></span>gruppi <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>attivit\u00e0, sono <span class=\"_ _6\"></span>identificate <span class=\"_ _6\"></span>nelle <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _6\"></span>e/o <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>specifici impianti <span class=\"_ _6\"></span>cui si riferiscono e<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>alle quali<span class=\"_ _0\"></span> \u00e8 stato allocato l\u2019<span class=\"_ _0\"></span>avviamento paga<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o in fase di<span class=\"_ _0\"></span> acquisizi<span class=\"_ _17\"></span>one. <span class=\"_ _6\"></span><span class=\"ff1\"> </span>Al <span class=\"_ _17\"></span>31 di<span class=\"_ _17\"></span>cembr<span class=\"_ _6\"></span>e <span class=\"_ _17\"></span>2024 i<span class=\"_ _0\"></span>l <span class=\"_ _17\"></span>Gruppo Cementi<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>Holding <span class=\"_ _17\"></span>ha <span class=\"_ _17\"></span>rappresentato <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>CGU <span class=\"_ _0\"></span>sulla <span class=\"_ _17\"></span>base dei  segmenti  operativi<span class=\"_ _17\"></span>  presenti <span class=\"_ _1c\"> </span>ed  in  coerenz<span class=\"_ _17\"></span>a <span class=\"_ _1c\"> </span>con  l\u2019organizzazione  azi<span class=\"_ _17\"></span>endale.  A <span class=\"_ _1c\"> </span>tale proposito, <span class=\"_ _5\"> </span>si <span class=\"_ _5\"> </span>precisa <span class=\"_ _5\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>i <span class=\"_ _5\"> </span>raggruppamenti <span class=\"_ _5\"> </span>del<span class=\"_ _17\"></span>le <span class=\"_ _13\"> </span>CGU <span class=\"_ _5\"> </span>\u201cNordic <span class=\"_ _5\"> </span>&amp; <span class=\"_ _5\"> </span>Bal<span class=\"_ _0\"></span>tic\u201d <span class=\"_ _5\"> </span>e <span class=\"_ _5\"> </span>\u201cTurchia\u201d ricomprendono anc<span class=\"_ _17\"></span>he le CGU sulle qual<span class=\"_ _0\"></span>i sono all<span class=\"_ _17\"></span>ocati <span class=\"_ _6\"></span>gli avvi<span class=\"_ _17\"></span>ament<span class=\"_ _6\"></span>i rela<span class=\"_ _17\"></span>tivi alle acquisizioni locali di societ\u00e0.<span class=\"_ _17\"></span> In <span class=\"_ _15\"></span>particolare, <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>raggruppamento <span class=\"_ _15\"></span>della <span class=\"_ _15\"></span>CGU <span class=\"_ _3\"></span>\u201cNordic <span class=\"_ _15\"></span>&amp; <span class=\"_ _15\"></span>Baltic\u201d <span class=\"_ _15\"></span>comprende <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>gruppo Aalborg <span class=\"_ _16\"></span>Port<span class=\"_ _6\"></span>land<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> <span class=\"_ _17\"></span>Unicon <span class=\"_ _16\"></span>Danimarca <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>Unicon <span class=\"_ _16\"></span>Norvegia, <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>raggruppamento <span class=\"_ _16\"></span>della <span class=\"_ _17\"></span>CGU <span class=\"_ _17\"></span>\u201cNord America\u201d <span class=\"_ _12\"> </span>comprende<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>gli <span class=\"_ _12\"> </span>Stati <span class=\"_ _12\"> </span>Uniti, <span class=\"_ _12\"> </span>il <span class=\"_ _12\"> </span>raggruppa<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ento <span class=\"_ _12\"> </span>della <span class=\"_ _12\"></span>CGU <span class=\"_ _3\"></span>\u201cTurchia\u201d <span class=\"_ _12\"> </span>comprende <span class=\"_ _12\"></span>il<span class=\"ff1\"> </span>gruppo <span class=\"_ _12\"> </span>Cimentas, <span class=\"_ _12\"> </span>Lalapasa, <span class=\"_ _19\"> </span>Su<span class=\"_ _0\"></span>reko, <span class=\"_ _12\"> </span>Elazig <span class=\"_ _19\"> </span>Cim<span class=\"_ _0\"></span>ento, <span class=\"_ _12\"> </span>l\u2019Egitto <span class=\"_ _19\"> </span>si <span class=\"_ _12\"> </span>riferisce <span class=\"_ _12\"> </span>alla <span class=\"_ _19\"> </span>Sinai <span class=\"_ _12\"> </span>White Cement Co<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>pany, <span class=\"_ _17\"></span>mentre il raggruppa<span class=\"_ _17\"></span>mento della <span class=\"_ _0\"></span>CGU \u201cAsia <span class=\"_ _17\"></span>Pacifico\u201d comprende<span class=\"_ _17\"></span> Aalborg Portland Malesi<span class=\"_ _0\"></span>a, Aalborg Portland<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>Anqinq ed Aal<span class=\"_ _17\"></span>borg Portland Australia. I <span class=\"_ _15\"></span>test <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>impairment <span class=\"_ _15\"></span>effettuati<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>sui <span class=\"_ _15\"></span>raggruppamenti<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>CGU <span class=\"_ _15\"></span>ricomprendo<span class=\"_ _17\"></span>no <span class=\"_ _3\"></span>i <span class=\"_ _15\"></span>flussi consolidati <span class=\"_ _21\"> </span>riferiti  al <span class=\"_ _21\"> </span>corrispondente <span class=\"_ _21\"> </span>raggruppamento <span class=\"_ _21\"> </span>allo  scop<span class=\"_ _0\"></span>o <span class=\"_ _8\"> </span>di <span class=\"_ _21\"> </span>verificare  l\u2019<span class=\"_ _17\"></span>eventuale esistenza di perdite<span class=\"_ _17\"></span> di valore. I <span class=\"_ _6\"></span>test di <span class=\"_ _6\"></span>impairment sono <span class=\"_ _6\"></span>stati <span class=\"_ _6\"></span>condot<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i confrontando il <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>di bilancio <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>il valore in <span class=\"_ _21\"> </span>uso  del<span class=\"_ _0\"></span>le <span class=\"_ _8\"> </span>CGU, <span class=\"_ _21\"> </span>determinato<span class=\"_ _0\"></span>  u<span class=\"_ _17\"></span>tilizzando <span class=\"_ _8\"> </span>il <span class=\"_ _21\"> </span>metodo <span class=\"_ _8\"> </span>del<span class=\"_ _0\"></span>  \u201cdi<span class=\"_ _17\"></span>scounted <span class=\"_ _8\"> </span>cash <span class=\"_ _21\"> </span>flow\u201d <span class=\"_ _21\"> </span>(DCF) applicato <span class=\"_ _21\"> </span>ai <span class=\"_ _8\"> </span>flussi <span class=\"_ _21\"> </span>di  ca<span class=\"_ _17\"></span>ssa  p<span class=\"_ _0\"></span>revisionali <span class=\"_ _21\"> </span>dei <span class=\"_ _8\"> </span>piani<span class=\"_ _17\"></span>  triennali<span class=\"_ _17\"></span>/<span class=\"_ _6\"></span>quinquennal<span class=\"_ _0\"></span>i  predi<span class=\"_ _0\"></span>sposti <span class=\"_ _21\"> </span>dagli amministratori <span class=\"_ _17\"></span>di ciascuna C<span class=\"_ _17\"></span>G<span class=\"_ _6\"></span>U. Le p<span class=\"_ _17\"></span>roiezioni dei flussi<span class=\"_ _17\"></span> finanziari sono s<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ate stima<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e in <span class=\"_ _17\"></span>base alle <span class=\"_ _15\"></span>previsioni <span class=\"_ _15\"></span>del <span class=\"_ _3\"></span>budget<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>2025 <span class=\"_ _15\"></span>approvati <span class=\"_ _15\"></span>dai <span class=\"_ _3\"></span>CdA <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>rispettive <span class=\"_ _15\"></span>societ\u00e0 <span class=\"_ _15\"></span>controllate <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>del biennio/quadrien<span class=\"_ _0\"></span>nio <span class=\"_ _17\"></span>successivo <span class=\"_ _16\"></span>effettuate <span class=\"_ _17\"></span>dalla <span class=\"_ _16\"></span>direzione <span class=\"_ _0\"></span>aziendale; <span class=\"_ _16\"></span>t<span class=\"_ _6\"></span>ali <span class=\"_ _16\"></span>proiezioni <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>state elaborate <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>base <span class=\"_ _17\"></span>al Pi<span class=\"_ _0\"></span>ano <span class=\"_ _17\"></span>Industriale <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>G<span class=\"_ _6\"></span>ruppo <span class=\"_ _17\"></span>Cementir <span class=\"_ _17\"></span>Holding, <span class=\"_ _17\"></span>esaminato <span class=\"_ _17\"></span>ed <span class=\"_ _17\"></span>approvato<span class=\"_ _0\"></span> dal <span class=\"_ _19\"> </span>Consiglio <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>Ammini<span class=\"_ _0\"></span>strazione <span class=\"_ _19\"> </span>della <span class=\"_ _19\"> </span>Cementir <span class=\"_ _19\"> </span>Holding <span class=\"_ _19\"> </span>NV <span class=\"_ _1f\"> </span>l\u201911 <span class=\"_ _19\"> </span>febbraio <span class=\"_ _19\"> </span>2025. <span class=\"_ _19\"> </span>I <span class=\"_ _1f\"> </span>valori terminali <span class=\"_ _14\"></span>sono <span class=\"_ _15\"></span>stati <span class=\"_ _15\"></span>de<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>erminati <span class=\"_ _14\"></span>applicando <span class=\"_ _14\"></span>un <span class=\"_ _15\"></span>tasso <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>crescita <span class=\"_ _15\"></span>perpe<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ua. <span class=\"_ _14\"></span>Le <span class=\"_ _15\"></span>proiezioni <span class=\"_ _14\"></span>dei flussi <span class=\"_ _17\"></span>di cassa<span class=\"_ _17\"></span> incl<span class=\"_ _17\"></span>udono l<span class=\"_ _17\"></span>'impatto dei<span class=\"_ _17\"></span> rischi <span class=\"_ _16\"></span>climatici <span class=\"_ _17\"></span>sui fl<span class=\"_ _0\"></span>ussi <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>cassa <span class=\"_ _0\"></span>futuri <span class=\"_ _17\"></span>attesi <span class=\"_ _17\"></span>relativi <span class=\"_ _17\"></span>agli investimenti destina<span class=\"_ _0\"></span>ti alla riduzi<span class=\"_ _0\"></span>one delle emi<span class=\"_ _0\"></span>ssioni di CO2. Per  l\u2019attualizzazi<span class=\"_ _17\"></span>one <span class=\"_ _1c\"> </span>dei  flussi  finanziari<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>attesi,  il  tasso<span class=\"_ _17\"></span> <span class=\"_ _1c\"> </span>\u00e8  stato  dete<span class=\"_ _0\"></span>rminato  per<span class=\"_ _17\"></span> ciascuna CGU<span class=\"_ _0\"></span> in base al costo <span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>edio pondera<span class=\"_ _0\"></span>to del capitale (WAC<span class=\"_ _17\"></span>C). Di <span class=\"_ _3\"></span>seguito <span class=\"_ _12\"></span>si <span class=\"_ _3\"></span>riportano <span class=\"_ _3\"></span>le <span class=\"_ _12\"></span>ipotesi <span class=\"_ _3\"></span>chiave <span class=\"_ _12\"></span>util<span class=\"_ _0\"></span>izzate <span class=\"_ _3\"></span>per <span class=\"_ _12\"></span>la <span class=\"_ _3\"></span>determinazione<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>valore d\u2019uso delle CGU<span class=\"ff1\"> </span><table class=\"s w3d1 h2c2\" id=\"_430f24cd-5bac-4724-9d9e-4c5a66919366\"><tr><td class=\"c x1f0 y1836 w204 h142\"><div class=\"t m0 x1b h3 y790 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x220 y1837 w3d2 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Tasso di crescita<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x221 y1838 w3d3 h2c3\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Tasso medio di<span class=\"_ _82\"> </span></div></td><td class=\"c x222 y1837 w3d4 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">EBITDA ratio<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x223 y1839 w3d5 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">dei valori<span class=\"_ _82\"> </span></div></td><td class=\"c x224 y183a w3d6 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Tasso di<span class=\"_ _82\"> </span></div></td><td class=\"c x225 y183a w3d7 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">incremento dei<span class=\"_ _82\"> </span></div></td><td class=\"c x226 y1839 w3d8 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">medio dal 2025<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y183b w204 h220\"><div class=\"t m0 x1b h3 y1406 ff2 fs0 fc0 sc0 ls0 ws0\">Valori in % </div></td><td class=\"c x227 y183c w3d9 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">terminali</div></td><td class=\"c x228 y183d w3c4 h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">attualizzazione<span class=\"_ _82\"> </span></div></td><td class=\"c x229 y183d w3da h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">ricavi dal 2025<span class=\"_ _82\"> </span></div></td><td class=\"c x22a y183c w3db h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">alla fine del piano<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x22b y183e w3db h2a5\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">alla fine del piano<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y183f w204 h1e7\"><div class=\"t m0 x1b h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">Nordic &amp; Baltic  </div></td><td class=\"c x22c y183f w148 h1e7\"><div class=\"t m0 x2f h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">1,5% </div></td><td class=\"c x22d y183f w205 h1e7\"><div class=\"t m0 x2f h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">6,1% </div></td><td class=\"c x22e y183f w206 h1e7\"><div class=\"t m0 x2f h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">8,7% </div></td><td class=\"c x22f y183f w205 h1e7\"><div class=\"t m0 x56 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">25,2% </div></td></tr><tr><td class=\"c x1f0 y1840 w204 h221\"><div class=\"t m0 x1b h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">Nord America </div></td><td class=\"c x22c y1840 w148 h221\"><div class=\"t m0 x14d h2 y198 ff1 fs0 fc0 sc0 lse ws0\">2%<span class=\"ls0\"> </span></div></td><td class=\"c x22d y1840 w205 h221\"><div class=\"t m0 x2f h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">8,8% </div></td><td class=\"c x22e y1840 w206 h221\"><div class=\"t m0 x2f h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">5,4% </div></td><td class=\"c x22f y1840 w205 h221\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">14,9% </div></td></tr><tr><td class=\"c x1f0 y1841 w204 h221\"><div class=\"t m0 x1b h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">Turchia </div></td><td class=\"c x22c y1841 w148 h221\"><div class=\"t m0 x14d h2 y198 ff1 fs0 fc0 sc0 lse ws0\">6%<span class=\"ls0\"> </span></div></td><td class=\"c x22d y1841 w205 h221\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">21,8% </div></td><td class=\"c x22e y1841 w206 h221\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">15,0% </div></td><td class=\"c x22f y1841 w205 h221\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">16,4% </div></td></tr><tr><td class=\"c x1f0 y1842 w204 h1e7\"><div class=\"t m0 x1b h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">Egitto </div></td><td class=\"c x22c y1842 w148 h1e7\"><div class=\"t m0 x14d h2 y29d ff1 fs0 fc0 sc0 lse ws0\">3%<span class=\"ls0\"> </span></div></td><td class=\"c x22d y1842 w205 h1e7\"><div class=\"t m0 x56 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">20,0% </div></td><td class=\"c x22e y1842 w206 h1e7\"><div class=\"t m0 x56 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">15,3% </div></td><td class=\"c x22f y1842 w205 h1e7\"><div class=\"t m0 x56 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">28,2% </div></td></tr><tr><td class=\"c x1f0 y1843 w204 h11a\"><div class=\"t m0 x1b h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">Asia-Pacifico </div></td><td class=\"c x22c y1843 w148 h11a\"><div class=\"t m0 x14d h2 yf4c ff1 fs0 fc0 sc0 lse ws0\">3%<span class=\"ls0\"> </span></div></td><td class=\"c x22d y1843 w205 h11a\"><div class=\"t m0 x2f h2 yf4c ff1 fs0 fc0 sc0 ls0 ws0\">8,6% </div></td><td class=\"c x22e y1843 w206 h11a\"><div class=\"t m0 x2f h2 yf4c ff1 fs0 fc0 sc0 ls0 ws0\">4,1% </div></td><td class=\"c x22f y1843 w205 h11a\"><div class=\"t m0 x56 h2 yf4c ff1 fs0 fc0 sc0 ls0 ws0\">17,0% </div></td></tr></table><table class=\"s w3d1 h2c4\" id=\"_9a5c74bf-f51c-46ca-8518-464344a4078a\"><tr><td class=\"c x1f0 y1844 w204 h223\"><div class=\"t m0 x1b h3 y854 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x220 y1845 w3d2 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Tasso di crescita<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x221 y1846 w3d3 h2c5\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Tasso medio di<span class=\"_ _82\"> </span></div></td><td class=\"c x222 y1845 w3d4 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">EBITDA ratio<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x223 y1847 w3d5 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">dei valori<span class=\"_ _82\"> </span></div></td><td class=\"c x224 y1848 w3d6 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Tasso di<span class=\"_ _82\"> </span></div></td><td class=\"c x225 y1848 w3d7 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">incremento dei<span class=\"_ _82\"> </span></div></td><td class=\"c x226 y1847 w3d8 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">medio dal 2024<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y1849 w204 h19\"><div class=\"t m0 x1b h3 y38d ff2 fs0 fc0 sc0 ls0 ws0\">Valori in % </div></td><td class=\"c x227 y184a w3d9 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">terminali</div></td><td class=\"c x228 y184b w3c4 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">attualizzazione<span class=\"_ _82\"> </span></div></td><td class=\"c x229 y184b w3da h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">ricavi dal 2024<span class=\"_ _82\"> </span></div></td><td class=\"c x22a y184a w3db h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">alla fine del piano<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x22b y184c w3db h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">alla fine del piano<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y184d w204 h221\"><div class=\"t m0 x1b h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">Nordic &amp; Baltic  </div></td><td class=\"c x22c y184d w148 h221\"><div class=\"t m0 x2f h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">1,5% </div></td><td class=\"c x22d y184d w205 h221\"><div class=\"t m0 x2f h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">6,7% </div></td><td class=\"c x22e y184d w206 h221\"><div class=\"t m0 x2f h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">6,1% </div></td><td class=\"c x22f y184d w205 h221\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">24,5% </div></td></tr><tr><td class=\"c x1f0 y184e w204 h1e7\"><div class=\"t m0 x1b h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">Nord America </div></td><td class=\"c x22c y184e w148 h1e7\"><div class=\"t m0 x14d h2 y29d ff1 fs0 fc0 sc0 lse ws0\">2%<span class=\"ls0\"> </span></div></td><td class=\"c x22d y184e w205 h1e7\"><div class=\"t m0 x2f h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">8,7% </div></td><td class=\"c x22e y184e w206 h1e7\"><div class=\"t m0 x2f h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">4,7% </div></td><td class=\"c x22f y184e w205 h1e7\"><div class=\"t m0 x56 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">14,5% </div></td></tr><tr><td class=\"c x1f0 y184f w204 h221\"><div class=\"t m0 x1b h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">Turchia </div></td><td class=\"c x22c y184f w148 h221\"><div class=\"t m0 x14d h2 y198 ff1 fs0 fc0 sc0 lse ws0\">5%<span class=\"ls0\"> </span></div></td><td class=\"c x22d y184f w205 h221\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">21,4% </div></td><td class=\"c x22e y184f w206 h221\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">38,9% </div></td><td class=\"c x22f y184f w205 h221\"><div class=\"t m0 x56 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">17,0% </div></td></tr><tr><td class=\"c x1f0 y1850 w204 h1e7\"><div class=\"t m0 x1b h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">Egitto </div></td><td class=\"c x22c y1850 w148 h1e7\"><div class=\"t m0 x14d h2 y29d ff1 fs0 fc0 sc0 lse ws0\">3%<span class=\"ls0\"> </span></div></td><td class=\"c x22d y1850 w205 h1e7\"><div class=\"t m0 x56 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">24,6% </div></td><td class=\"c x22e y1850 w206 h1e7\"><div class=\"t m0 x56 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">10,4% </div></td><td class=\"c x22f y1850 w205 h1e7\"><div class=\"t m0 x56 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">24,6% </div></td></tr><tr><td class=\"c x1f0 y1851 w204 h11a\"><div class=\"t m0 x1b h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">Asia-Pacifico </div></td><td class=\"c x22c y1851 w148 h11a\"><div class=\"t m0 x14d h2 yf4c ff1 fs0 fc0 sc0 lse ws0\">3%<span class=\"ls0\"> </span></div></td><td class=\"c x22d y1851 w205 h11a\"><div class=\"t m0 x2f h2 yf4c ff1 fs0 fc0 sc0 ls0 ws0\">8,5% </div></td><td class=\"c x22e y1851 w206 h11a\"><div class=\"t m0 x14d h2 yf4c ff1 fs0 fc0 sc0 lse ws0\">4%<span class=\"ls0\"> </span></div></td><td class=\"c x22f y1851 w205 h11a\"><div class=\"t m0 x56 h2 yf4c ff1 fs0 fc0 sc0 ls0 ws0\">16,9% </div></td></tr></table>Le <span class=\"_ _14\"></span>verifiche <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>cui <span class=\"_ _6\"></span>sopra <span class=\"_ _14\"></span>non <span class=\"_ _14\"></span>hanno <span class=\"_ _14\"></span>dato <span class=\"_ _6\"></span>origine <span class=\"_ _14\"></span>ad <span class=\"_ _14\"></span>alcuna <span class=\"_ _14\"></span>riduzione <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>valore <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>31 dicembre 2024.<span class=\"_ _0\"></span> Tenendo <span class=\"_ _12\"></span>conto <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>ipotesi <span class=\"_ _12\"></span>chiave <span class=\"_ _3\"></span>sop<span class=\"_ _6\"></span>ra <span class=\"_ _3\"></span>ripor<span class=\"_ _6\"></span>tate, <span class=\"_ _12\"></span>il <span class=\"_ _3\"></span>m<span class=\"_ _6\"></span>anagement<span class=\"_ _6\"></span><span class=\"ls0\"> <span class=\"_ _3\"></span>della <span class=\"_ _12\"></span>Cementir<span class=\"_ _17\"></span> </span>Holding ha effettua<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o un'an<span class=\"_ _0\"></span>alisi di sensitivi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0 ipotizzando<span class=\"_ _0\"></span> quanto segue<span class=\"_ _0\"></span>: \u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span></span>Un\u2019ipotesi<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>oscillazione <span class=\"_ _15\"></span>dei <span class=\"_ _14\"></span>tassi <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>attualizzazione <span class=\"_ _14\"></span>(WACC). <span class=\"_ _14\"></span>In <span class=\"_ _15\"></span>particolare,<span class=\"_ _17\"></span> una <span class=\"_ _7\"> </span>possibi<span class=\"_ _0\"></span>le <span class=\"_ _22\"> </span>ragionevole <span class=\"_ _22\"> </span>variazione <span class=\"_ _22\"> </span>del <span class=\"_ _7\"> </span>WACC<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> <span class=\"_ _7\"> </span>a <span class=\"_ _22\"> </span>parit\u00e0 <span class=\"_ _22\"> </span>di <span class=\"_ _7\"> </span>altre <span class=\"_ _22\"> </span>condizioni, <span class=\"_ _22\"> </span>non comporterebbe <span class=\"_ _14\"></span>la <span class=\"_ _15\"></span>rilevaz<span class=\"_ _17\"></span>ione <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>una <span class=\"_ _14\"></span>perdita <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>valore <span class=\"_ _14\"></span>per <span class=\"_ _15\"></span>tutti <span class=\"_ _14\"></span>i <span class=\"_ _15\"></span>raggruppamenti <span class=\"_ _14\"></span>delle <span class=\"_ _14\"></span>CGU es<span class=\"ls0\">poste in preceden<span class=\"_ _17\"></span>za. Le modifiche applicate <span class=\"_ _17\"></span>all'ipotesi, basate sulle pec<span class=\"_ _17\"></span>uliarit\u00e0 delle CGU </span>e del contesto ma<span class=\"_ _17\"></span>cr<span class=\"_ _6\"></span>oecono<span class=\"_ _0\"></span>mico in cui operano<span class=\"_ _17\"></span>, <span class=\"_ _6\"></span>sono le seguen<span class=\"_ _17\"></span>ti: \u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span>Nordic &amp; Baltic <span class=\"_ _0\"></span>+/- 0,4% </span>\u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span>Nord America <span class=\"_ _17\"></span>+/<span class=\"_ _6\"></span>- 0,4% </span>\u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span>Turchia +/- <span class=\"ls1\">1%</span> </span>\u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span>Egitto +/- 0,4% </span>\u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span>Asia Pacifico +<span class=\"_ _0\"></span>/- 0,4% </span>\u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span>Una <span class=\"_ _6\"></span>r<span class=\"_ _6\"></span>iduzione<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>dei <span class=\"_ _14\"></span>tassi <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>crescita <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>una <span class=\"_ _14\"></span>percent<span class=\"_ _17\"></span>uale <span class=\"_ _14\"></span>pari <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>-1%, <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>parit\u00e0 <span class=\"_ _6\"></span>di </span>altre <span class=\"_ _15\"></span>condizi<span class=\"_ _0\"></span>oni, <span class=\"_ _15\"></span>non <span class=\"_ _14\"></span>comporterebbe <span class=\"_ _14\"></span>la <span class=\"_ _15\"></span>rilevazion<span class=\"_ _0\"></span>e <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>una <span class=\"_ _15\"></span>perdita <span class=\"_ _14\"></span>significativa <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>valore <span class=\"_ _15\"></span>per<span class=\"_ _17\"></span> tutti i raggruppa<span class=\"_ _17\"></span>ment<span class=\"_ _6\"></span>i del<span class=\"_ _0\"></span>le suddette CGU<span class=\"_ _0\"></span>. \u2022<span class=\"ff1\"> <span class=\"_ _56\"> </span> </span>Una riduzione sia<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dell'incremen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o dei ricavi<span class=\"_ _0\"></span> annuali che del<span class=\"_ _17\"></span>l\u2019EBITDA ratio del 10%, <span class=\"_ _0\"></span>a <span class=\"_ _17\"></span>parit\u00e0 di<span class=\"_ _17\"></span> altre <span class=\"_ _17\"></span>condizioni, <span class=\"_ _17\"></span>non compo<span class=\"_ _17\"></span>rterebbe l<span class=\"_ _17\"></span>a rilevazi<span class=\"_ _0\"></span>one di<span class=\"_ _17\"></span> alcun<span class=\"_ _17\"></span>a perdita<span class=\"_ _0\"></span> di <span class=\"_ _17\"></span>valore per <span class=\"_ _15\"></span>tutte <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>suddette <span class=\"_ _15\"></span>CGU, <span class=\"_ _15\"></span>ad <span class=\"_ _15\"></span>eccezione<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>della <span class=\"_ _15\"></span>Turchia <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>la <span class=\"_ _15\"></span>quale <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>break<span class=\"_ _6\"></span>-<span class=\"ls1\">ev</span>en <span class=\"_ _15\"></span>sarebbe raggiunto con una<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>riduzione dell<span class=\"_ _17\"></span>\u2019EBITDA del 2%.<span class=\"ff1\"> </span>Le <span class=\"_ _17\"></span>stime <span class=\"_ _17\"></span>ed <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>dati <span class=\"_ _17\"></span>previsional<span class=\"_ _0\"></span>i <span class=\"_ _17\"></span>cui <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>applicati <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>citati <span class=\"_ _17\"></span>parametri <span class=\"_ _16\"></span>sono <span class=\"_ _17\"></span>stati <span class=\"_ _17\"></span>determinati sulla <span class=\"_ _17\"></span>base dell\u2019esp<span class=\"_ _17\"></span>erienza passata <span class=\"_ _17\"></span>e delle <span class=\"_ _17\"></span>attese <span class=\"_ _17\"></span>circa gli <span class=\"_ _17\"></span>sviluppi <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>mercati <span class=\"_ _17\"></span>in cui <span class=\"_ _17\"></span>il Gruppo<span class=\"_ _17\"></span> opera. <span class=\"_ _12\"></span>Il <span class=\"_ _12\"></span>Gruppo <span class=\"_ _12\"></span>Cementir <span class=\"_ _12\"></span>Holding <span class=\"_ _12\"></span>tiene <span class=\"_ _3\"></span>sotto <span class=\"_ _12\"></span>costante <span class=\"_ _12\"></span>monitoraggio <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>circostanze<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>e <span class=\"_ _12\"></span>gli eventi, <span class=\"_ _13\"> </span>legati <span class=\"_ _13\"> </span>all\u2019evoluzione <span class=\"_ _13\"> </span>dell\u2019attuale <span class=\"_ _13\"> </span>contes<span class=\"_ _17\"></span>to <span class=\"_ _a\"> </span>econo<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ico, <span class=\"_ _13\"> </span>che <span class=\"_ _13\"> </span>potrebbero <span class=\"_ _13\"> </span>causare l\u2019esistenza di perdite<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di val<span class=\"_ _0\"></span>ore<span class=\"ff1\">. </span>Gruppo Caltagirone Edi<span class=\"_ _17\"></span>tore Con rife<span class=\"_ _0\"></span>rimento al<span class=\"_ _17\"></span> modello val<span class=\"_ _17\"></span>utativo utili<span class=\"_ _0\"></span>zzato ai <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>ini <span class=\"_ _17\"></span>della verifica <span class=\"_ _0\"></span>della rec<span class=\"_ _17\"></span>uperabilit\u00e0 delle Testate edi<span class=\"_ _0\"></span>toriali, in li<span class=\"_ _0\"></span>nea con quanto svolto<span class=\"_ _0\"></span> nel <span class=\"ls1\">2023<span class=\"lsd\">, </span></span>il Gruppo Calta<span class=\"_ _17\"></span>girone Editore ha effettuato <span class=\"_ _14\"></span>la <span class=\"_ _15\"></span>verifica <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>recuperabilit\u00e0 <span class=\"_ _15\"></span>del<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>valore <span class=\"_ _15\"></span>delle <span class=\"_ _14\"></span>singole <span class=\"_ _15\"></span>Testate <span class=\"_ _15\"></span>Editorial<span class=\"_ _17\"></span>i <span class=\"_ _15\"></span>ai <span class=\"_ _15\"></span>sensi <span class=\"_ _15\"></span>del<span class=\"_ _17\"></span> combinato disposto<span class=\"_ _17\"></span> dello IAS 36 par. 10(a) e <span class=\"_ _0\"></span>dello IAS 38<span class=\"_ _0\"></span> par. 108.   Con rife<span class=\"_ _0\"></span>rimento al<span class=\"_ _17\"></span> modello val<span class=\"_ _17\"></span>utativo utili<span class=\"_ _0\"></span>zzato ai <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>ini <span class=\"_ _17\"></span>della verifica <span class=\"_ _0\"></span>della rec<span class=\"_ _17\"></span>uperabilit\u00e0 delle <span class=\"_ _15\"></span>Testate <span class=\"_ _14\"></span>editoriali, <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>line<span class=\"_ _0\"></span>a <span class=\"_ _15\"></span>con <span class=\"_ _15\"></span>quanto<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>svolto <span class=\"_ _15\"></span>nel <span class=\"_ _15\"></span>2023<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"></span>stata<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>effettuata <span class=\"_ _15\"></span>la <span class=\"_ _15\"></span>verifica<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>di recuperabilit\u00e0 <span class=\"_ _17\"></span>del valore <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>singole Testate <span class=\"_ _17\"></span>Editoriali ai<span class=\"_ _0\"></span> sensi <span class=\"_ _17\"></span>del combinato <span class=\"_ _17\"></span>disposto dello<span class=\"_ _17\"></span> IAS 36 par. 10(a<span class=\"_ _0\"></span>) e dello <span class=\"_ _0\"></span>IAS 38 par. 108. <span class=\"_ _17\"></span> <span class=\"_ _6\"></span> L\u2019<span class=\"ff6 ls0\">impairment <span class=\"_ _17\"></span>test <span class=\"ff1\">delle si<span class=\"_ _17\"></span>ngole Testate <span class=\"_ _0\"></span>Editoriali <span class=\"_ _0\"></span>\u00e8 s<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ato ef<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>ettua<span class=\"_ _0\"></span>to avendo<span class=\"_ _17\"></span> riferimento </span></span>a <span class=\"_ _6\"></span>un <span class=\"_ _14\"></span>valore recuperabile <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>singole <span class=\"_ _6\"></span>Testate <span class=\"_ _6\"></span>Editoriali<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>calcolato <span class=\"_ _6\"></span>con <span class=\"_ _14\"></span>un modello <span class=\"_ _6\"></span>valutativo fondato <span class=\"_ _15\"></span>su <span class=\"_ _14\"></span>una <span class=\"_ _15\"></span>misura <span class=\"_ _15\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>valore <span class=\"_ _15\"></span>coerente <span class=\"_ _14\"></span>con <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span><span class=\"ff6\">fair <span class=\"_ _15\"></span>value</span> <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>terzo <span class=\"_ _14\"></span>livello <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>cui <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>principio contabile internazional<span class=\"_ _17\"></span>e IFRS 13 \u201c<span class=\"ff6\">Fair Value Mea<span class=\"_ _17\"></span>surement<span class=\"ff7\">\u201d (o \u201cIFRS 13\u201d)<span class=\"_ _0\"></span>.  <span class=\"ff1\"> </span></span></span>Il <span class=\"_ _2\"> </span>valore <span class=\"_ _7\"> </span>recuperabile<span class=\"ff6\"> <span class=\"_ _7\"> </span></span>delle <span class=\"_ _2\"> </span>Testate <span class=\"_ _7\"> </span>Editoriali <span class=\"_ _2\"> </span>\u00e8 <span class=\"_ _7\"> </span>stato <span class=\"_ _2\"> </span>determinato <span class=\"_ _7\"> </span>mediante<span class=\"_ _17\"></span> l\u2019appli<span class=\"_ _0\"></span>cazione <span class=\"_ _15\"></span>d<span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>una <span class=\"_ _3\"></span>metodologia <span class=\"_ _15\"></span>valutativa <span class=\"_ _3\"></span>basata <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>multipli<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>empirici. <span class=\"_ _15\"></span>Tale <span class=\"_ _15\"></span>metodologia rientra <span class=\"_ _14\"></span>tra <span class=\"_ _14\"></span>i <span class=\"_ _14\"></span>metodi <span class=\"_ _14\"></span>comparativi <span class=\"_ _14\"></span>pi\u00f9 <span class=\"_ _14\"></span>diffusi <span class=\"_ _14\"></span>in <span class=\"_ _14\"></span>dottrina <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>in<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>prassi <span class=\"_ _14\"></span>ai <span class=\"_ _14\"></span>fini <span class=\"_ _14\"></span>della <span class=\"_ _14\"></span>determinazione<span class=\"_ _0\"></span> del valore di speci<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>iche tipol<span class=\"_ _17\"></span>ogie di attivit\u00e0 immateriali<span class=\"_ _0\"></span>. Il <span class=\"_ _6\"></span>modello <span class=\"_ _14\"></span>applicato<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>f<span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>riferimento, <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>st<span class=\"_ _6\"></span>ima <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>recuperabile <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>Testate Editoriali, a <span class=\"_ _17\"></span>multipli del <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>atturato<span class=\"_ _17\"></span> (distinto per <span class=\"_ _17\"></span>diffusione e <span class=\"_ _0\"></span>raccolta pubb<span class=\"_ _0\"></span>licita<span class=\"_ _0\"></span>ria) e <span class=\"_ _0\"></span>a un <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>attore<span class=\"_ _17\"></span> correttivo <span class=\"_ _17\"></span>rappresentato <span class=\"_ _17\"></span>da un <span class=\"_ _17\"></span>multiplo dei <span class=\"_ _17\"></span>valori <span class=\"_ _0\"></span>negativi <span class=\"_ _17\"></span>di EBITDA <span class=\"_ _0\"></span>eventualmente <span class=\"_ _17\"></span>generati dalla <span class=\"_ _16\"></span>Testata E<span class=\"_ _0\"></span>ditoriale. <span class=\"_ _16\"></span>I <span class=\"_ _17\"></span>coefficienti <span class=\"_ _17\"></span>moltiplicativi <span class=\"_ _16\"></span>delle <span class=\"_ _17\"></span>variabili <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>fatturato <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>stati <span class=\"_ _17\"></span>calibrati avendo <span class=\"_ _16\"></span>riferimento <span class=\"_ _16\"></span>ad <span class=\"_ _16\"></span>una <span class=\"_ _16\"></span>\u201c<span class=\"_ _6\"></span><span class=\"ff6\">balance <span class=\"_ _16\"></span>scoreca<span class=\"_ _0\"></span>rd<span class=\"ff7\">\u201d <span class=\"_ _16\"></span>volta <span class=\"_ _17\"></span>ad <span class=\"_ _16\"></span>assegnare <span class=\"_ _16\"></span>un <span class=\"_ _16\"></span>punteggio <span class=\"_ _16\"></span>ad <span class=\"_ _16\"></span>una <span class=\"_ _16\"></span>serie </span></span>di  fatto<span class=\"_ _0\"></span>ri  qualita<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ivi  espl<span class=\"_ _0\"></span>icativi  del  val<span class=\"_ _17\"></span>ore  delle  t<span class=\"_ _17\"></span>estat<span class=\"_ _6\"></span>e  edi<span class=\"_ _0\"></span>toriali <span class=\"_ _8\"> </span>(anziani<span class=\"_ _0\"></span>t\u00e0,  concorrenza<span class=\"_ _17\"></span>, diffusione, <span class=\"_ _18\"> </span>prezzo, <span class=\"_ _38\"> </span>redazione, <span class=\"_ _38\"> </span>attrattivit\u00e0 <span class=\"_ _38\"> </span>pubbli<span class=\"_ _17\"></span>citaria, <span class=\"_ _32\"> </span>potenzialit\u00e0 <span class=\"_ _18\"> </span>future, <span class=\"_ _32\"> </span>serbatoio<span class=\"_ _17\"></span> pubblicitario <span class=\"_ _8\"> </span>e  redditivit\u00e0), <span class=\"_ _8\"> </span>sulla  ba<span class=\"_ _0\"></span>se  di  un\u2019an<span class=\"_ _17\"></span>alisi  dell\u2019andamento  ge<span class=\"_ _17\"></span>nerale  del  settore<span class=\"_ _17\"></span> editoriale <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>della <span class=\"_ _14\"></span>posizione <span class=\"_ _15\"></span>competitiva <span class=\"_ _14\"></span>assunta <span class=\"_ _15\"></span>da <span class=\"_ _15\"></span>ciascuna<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>Testata <span class=\"_ _14\"></span>Editoriale <span class=\"_ _15\"></span>nel <span class=\"_ _15\"></span>proprio<span class=\"_ _17\"></span> mercato <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>riferimen<span class=\"_ _17\"></span>to, <span class=\"_ _13\"> </span>nonch\u00e9 <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>funzione <span class=\"_ _13\"> </span>del<span class=\"_ _17\"></span>l\u2019esperienza <span class=\"_ _13\"> </span>empirica <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>valutazioni<span class=\"_ _17\"></span> manageriali <span class=\"_ _14\"></span>sui <span class=\"_ _15\"></span>profili <span class=\"_ _15\"></span>qu<span class=\"_ _0\"></span>alitativi <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>ciascuna <span class=\"_ _15\"></span>delle <span class=\"_ _14\"></span>Testate <span class=\"_ _15\"></span>Editori<span class=\"_ _0\"></span>ali. <span class=\"_ _15\"></span>La <span class=\"_ _14\"></span>determinazione <span class=\"_ _15\"></span>dei coefficienti <span class=\"_ _21\"> </span>del  fattu<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ato <span class=\"_ _8\"> </span>in <span class=\"_ _21\"> </span>funzione  del<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>punteggio <span class=\"_ _21\"> </span>complessivo <span class=\"_ _8\"> </span>risultante <span class=\"_ _21\"> </span>dalla  <span class=\"ff6\">balance </span>scorecard<span class=\"ff1\">,  per  ciascu<span class=\"_ _17\"></span>na  Testata  Editorial<span class=\"_ _17\"></span>e, <span class=\"_ _1c\"> </span>\u00e8  stata  effe<span class=\"_ _0\"></span>ttuata  sulla  b<span class=\"_ _0\"></span>ase  di  un  criterio<span class=\"_ _82\"> </span></span><span class=\"ff1\"><span class=\"_ _17\"></span> </span>oggettivo in funzione<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>del quale, per tutti i coeffici<span class=\"_ _0\"></span>enti, all\u2019attribuzione<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di un punteggio minimo<span class=\"_ _17\"></span> a <span class=\"_ _6\"></span>tutti <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>fattori <span class=\"_ _6\"></span>qualitativi <span class=\"_ _6\"></span>corrisponde l\u2019estremo <span class=\"_ _6\"></span>inferiore del <span class=\"_ _14\"></span><span class=\"ff6\">r<span class=\"_ _6\"></span>ange<span class=\"ff1\"> parametrico <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>massimo </span></span>punteggio l\u2019estre<span class=\"_ _0\"></span>mo superiore del<span class=\"_ _0\"></span>lo stesso <span class=\"ff6\">range<span class=\"_ _0\"></span><span class=\"ff1 lsd\">. <span class=\"ls0\"> </span></span></span>Nel <span class=\"_ _3\"></span>prospetto <span class=\"_ _12\"></span>sottostan<span class=\"_ _17\"></span>te <span class=\"_ _12\"></span>si <span class=\"_ _3\"></span>riportano <span class=\"_ _12\"></span>i <span class=\"_ _3\"></span>valori <span class=\"_ _3\"></span>di <span class=\"_ _12\"></span>iscrizione <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>delle <span class=\"_ _12\"></span>Testate Editoriali <span class=\"_ _17\"></span>alla <span class=\"_ _17\"></span>luce <span class=\"_ _17\"></span>dei risul<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ati <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>analisi <span class=\"_ _17\"></span>svolte al <span class=\"_ _17\"></span>fine <span class=\"_ _17\"></span>di effet<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>uare <span class=\"_ _17\"></span>il <span class=\"ff6\">test <span class=\"_ _17\"></span><span class=\"ff1\">di <span class=\"_ _17\"></span><span class=\"ff6\">impairment<span class=\"ff1\"> <span class=\"_ _17\"></span>delle </span></span></span></span>Testate <span class=\"_ _15\"></span>Editoriali. <span class=\"_ _15\"></span>I <span class=\"_ _15\"></span>risultati, <span class=\"_ _15\"></span>conforta<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>anche <span class=\"_ _15\"></span>da <span class=\"_ _15\"></span>valutazioni <span class=\"_ _15\"></span>effettuate<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>da <span class=\"_ _15\"></span>un <span class=\"_ _3\"></span>professionista<span class=\"_ _17\"></span> esterno, hanno por<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ato al<span class=\"_ _17\"></span>la r<span class=\"_ _6\"></span>ilevazion<span class=\"_ _17\"></span>e di <span class=\"_ _6\"></span>una perd<span class=\"_ _17\"></span>ita di valore: <table class=\"s w3dc h2c6\" id=\"_a92f5c98-b4ec-4859-afb2-1c0cfe5015af\"><tr><td class=\"c x231 y1852 w208 h226\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc1 sc0 ls0 ws0\">Descrizione </div></td><td></td><td class=\"c x232 y1852 w209 h226\"><div class=\"t m0 x57 h103 y1b6 ff2 fs8 fc1 sc0 ls0 ws0\">Testate </div></td><td></td></tr><tr><td></td><td class=\"c x232 y1853 w20a h1ec\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc1 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x233 y1853 w20b h1ec\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc1 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x234 y1853 w1fe h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc1 sc0 ls0 ws0\">Svalutaz. </div></td></tr><tr><td class=\"c x231 y1854 w208 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Il Gazzettino  </div></td><td class=\"c x232 y1854 w20a h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 24.587 <span class=\"_ _0\"></span> </div></td><td class=\"c x233 y1854 w20b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 27.687 <span class=\"_ _0\"></span> </div></td><td class=\"c x234 y1854 w1fe h1ed\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (3.1<span class=\"ls10\">00</span><span class=\"ls10\">) </span> </div></td></tr><tr><td class=\"c x231 y1855 w208 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Il Messaggero <span class=\"_ _17\"></span> </div></td><td class=\"c x232 y1855 w20a h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\"></span><span class=\"ls10\">34</span>.808  </div></td><td class=\"c x233 y1855 w20b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 43.808 <span class=\"_ _0\"></span> </div></td><td class=\"c x234 y1855 w1fe h1ed\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (9.0<span class=\"ls10\">00</span><span class=\"ls10\">) </span> </div></td></tr><tr><td class=\"c x231 y1856 w208 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Il Mattino </div></td><td class=\"c x232 y1856 w20a h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 14.896 <span class=\"_ _0\"></span> </div></td><td class=\"c x233 y1856 w20b h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 17.796 <span class=\"_ _0\"></span> </div></td><td class=\"c x234 y1856 w1fe h1ec\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (2.900)  </div></td></tr><tr><td class=\"c x231 y1857 w208 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Quotidiano di Puglia<span class=\"_ _17\"></span> </div></td><td class=\"c x232 y1857 w20a h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">431 </span> </div></td><td class=\"c x233 y1857 w20b h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">431 </span> </div></td><td class=\"c x234 y1857 w1fe h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x231 y1858 w208 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Corriere Adriatico<span class=\"_ _0\"></span> </div></td><td class=\"c x232 y1858 w20a h1ed\"><div class=\"t m0 xcb h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.078  </div></td><td class=\"c x233 y1858 w20b h1ed\"><div class=\"t m0 xcb h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.078  </div></td><td class=\"c x234 y1858 w1fe h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td></tr></table>In <span class=\"_ _15\"></span>aggiunta <span class=\"_ _15\"></span>alla <span class=\"_ _3\"></span>verifica <span class=\"_ _15\"></span>della <span class=\"_ _15\"></span>recuperabili<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0 <span class=\"_ _15\"></span>del <span class=\"_ _3\"></span>valore <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>Testate <span class=\"_ _15\"></span>Editoriali <span class=\"_ _15\"></span>al <span class=\"_ _3\"></span>31 dicembre <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>mediante <span class=\"_ _3\"></span>l\u2019appli<span class=\"_ _0\"></span>cazione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>illustrato <span class=\"_ _12\"> </span>in <span class=\"_ _3\"></span>precedenza<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>tenuto <span class=\"_ _3\"></span>conto delle interdipendenze<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>esistenti fra<span class=\"_ _0\"></span> le diverse legal entity del Gruppo Caltagirone Editore e in linea <span class=\"_ _19\"> </span>con <span class=\"_ _1f\"> </span>quanto <span class=\"_ _19\"> </span>svolto<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>nell\u2019ambito<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>del <span class=\"_ _19\"> </span>t<span class=\"_ _6\"></span>est<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>di <span class=\"_ _19\"> </span>impairment <span class=\"_ _19\"> </span>effettuato<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>con <span class=\"_ _19\"> </span>riferimento <span class=\"_ _1f\"> </span><span class=\"ff1\">agli </span>esercizi <span class=\"_ _3\"></span>precedenti<span class=\"ff7\">, <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _3\"></span>stata <span class=\"_ _3\"></span>effettuata <span class=\"_ _15\"></span>anche <span class=\"_ _3\"></span>un\u2019analisi<span class=\"_ _17\"></span> <span class=\"_ _12\"> </span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cassa <span class=\"_ _3\"></span>prospettici<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>della </span>CGU <span class=\"_ _17\"></span>avendo <span class=\"_ _17\"></span>riferimento,<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>solo <span class=\"_ _0\"></span>ai <span class=\"_ _17\"></span>fini <span class=\"_ _0\"></span><span class=\"ff7\">dell\u2019esercizi<span class=\"_ _17\"></span>o i<span class=\"_ _0\"></span>n <span class=\"_ _17\"></span>essere, <span class=\"_ _17\"></span>ad <span class=\"_ _0\"></span>un <span class=\"_ _17\"></span>unico <span class=\"_ _17\"></span>schema <span class=\"_ _17\"></span>economico,<span class=\"_ _17\"></span> </span>patrimoniale e <span class=\"_ _17\"></span>finanziario aggregato <span class=\"_ _17\"></span>che, tra le <span class=\"_ _0\"></span>altre cose, con<span class=\"_ _17\"></span>sente una \u201clet<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ura\u201d uni<span class=\"_ _0\"></span>taria dei<span class=\"_ _17\"></span> dati. L\u2019analisi<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>in <span class=\"_ _22\"> </span>oggetto <span class=\"_ _7\"> </span>\u00e8 <span class=\"_ _7\"> </span>stata <span class=\"_ _22\"> </span>effettuata <span class=\"_ _22\"> </span>come <span class=\"_ _7\"> </span>previsto <span class=\"_ _22\"> </span>dal <span class=\"_ _7\"> </span>pri<span class=\"_ _0\"></span>ncipio <span class=\"_ _22\"> </span>contabile internazionale <span class=\"_ _6\"></span>I<span class=\"_ _6\"></span>AS <span class=\"_ _14\"></span>36. <span class=\"_ _14\"></span> <span class=\"_ _15\"></span><span class=\"ff7\">Il <span class=\"_ _14\"></span>valore <span class=\"_ _14\"></span>d\u2019uso <span class=\"_ _15\"></span>nell<span class=\"_ _0\"></span>\u2019esercizio <span class=\"_ _14\"></span>2024 <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _15\"></span>stato <span class=\"_ _14\"></span>determin<span class=\"_ _17\"></span>ato <span class=\"_ _15\"></span>attraverso <span class=\"_ _14\"></span>la </span>metodologia <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>Discounted <span class=\"_ _15\"></span>Cash<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>Flow <span class=\"_ _15\"></span>ossia <span class=\"_ _15\"></span>l\u2019attualizzazione <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>flussi <span class=\"_ _15\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>cassa <span class=\"_ _3\"></span>operativi<span class=\"_ _17\"></span> futuri generati dal<span class=\"_ _0\"></span>la CGU.  La <span class=\"_ _1c\"> </span>verifica <span class=\"_ _1c\"> </span>della <span class=\"_ _1c\"> </span>recuperabili<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>valore <span class=\"_ _1c\"> </span>della <span class=\"_ _4\"> </span>CGU  \u00e8 <span class=\"_ _4\"> </span>stata  basata <span class=\"_ _1c\"> </span>sul <span class=\"_ _1c\"> </span>piano economico <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>finanziario <span class=\"_ _16\"></span>2025-2029 <span class=\"_ _17\"></span>del <span class=\"_ _16\"></span>Gruppo <span class=\"_ _17\"></span>Caltagirone <span class=\"_ _16\"></span>Editore, <span class=\"_ _16\"></span>sviluppato <span class=\"_ _17\"></span>sulla <span class=\"_ _16\"></span>base <span class=\"_ _17\"></span>dei piani <span class=\"_ _15\"></span>ricevuti <span class=\"_ _14\"></span>dalle <span class=\"_ _15\"></span>societ\u00e0 <span class=\"_ _15\"></span>controllate <span class=\"_ _15\"></span>ed <span class=\"_ _15\"></span>approva<span class=\"_ _0\"></span>to <span class=\"_ _15\"></span>dal <span class=\"_ _15\"></span>Consiglio <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>Amministrazion<span class=\"ls1\">e <span class=\"_ _3\"></span></span>della Caltagirone  Editore <span class=\"_ _1c\"> </span>SpA <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>12 <span class=\"_ _1c\"> </span>marzo <span class=\"_ _1c\"> </span>2025, <span class=\"_ _1c\"> </span>nel <span class=\"_ _1c\"> </span>quale  sono <span class=\"_ _4\"> </span>state  riportate <span class=\"_ _1c\"> </span>le <span class=\"_ _1c\"> </span>poste economiche <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>patrimoniali<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>della <span class=\"_ _3\"></span>CGU <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>Gruppo <span class=\"_ _15\"></span>cui <span class=\"_ _3\"></span>fanno <span class=\"_ _15\"></span>riferimento <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _15\"></span>editoriali (incluse le Tes<span class=\"_ _0\"></span>tate Editorial<span class=\"_ _17\"></span>i) <span class=\"_ _6\"></span>e di raccolta pubbl<span class=\"_ _0\"></span>icitaria. In <span class=\"_ _17\"></span>particolare, <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>flussi <span class=\"_ _0\"></span>di <span class=\"_ _17\"></span>cassa <span class=\"_ _17\"></span>sono <span class=\"_ _0\"></span>stati <span class=\"_ _17\"></span>stimati <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>periodo <span class=\"_ _17\"></span>esplicito <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>cinque <span class=\"_ _17\"></span>anni e sono <span class=\"_ _6\"></span>stati attualizzati sulla base di un <span class=\"_ _6\"></span>tasso determinato in funzione del <span class=\"_ _6\"></span>costo del capitale della <span class=\"_ _14\"></span>CGU <span class=\"_ _15\"></span>(weighted <span class=\"_ _14\"></span>average <span class=\"_ _15\"></span>cost <span class=\"_ _14\"></span>of <span class=\"_ _15\"></span>capital,<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>o <span class=\"_ _14\"></span>\u201cwacc\u201d). <span class=\"_ _15\"></span>A <span class=\"_ _14\"></span>tale <span class=\"_ _15\"></span>valo<span class=\"ff1\">re <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"></span>stato <span class=\"_ _14\"></span>sommato <span class=\"_ _14\"></span>un<span class=\"_ _82\"> </span></span>valore <span class=\"_ _17\"></span>terminale <span class=\"_ _17\"></span>(terminal <span class=\"_ _17\"></span>value) <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>appresenta <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>proiezione <span class=\"_ _17\"></span>della <span class=\"_ _17\"></span>capacit\u00e0 di<span class=\"_ _17\"></span> reddi<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>della<span class=\"_ _17\"></span> CGU, <span class=\"_ _15\"></span>calcolata <span class=\"_ _15\"></span>applicando <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>modello <span class=\"_ _15\"></span>della <span class=\"_ _15\"></span>r<span class=\"_ _6\"></span>endi<span class=\"_ _0\"></span>ta <span class=\"_ _15\"></span>perpetua. <span class=\"_ _15\"></span>Si <span class=\"_ _3\"></span>segnala <span class=\"_ _15\"></span>altres\u00ec <span class=\"_ _15\"></span>che <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>la determinazione del<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>termina<span class=\"_ _0\"></span>l value \u00e8 stato appl<span class=\"_ _0\"></span>icato un tasso<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di crescita pari<span class=\"_ _0\"></span> a zero.  Nell\u2019effettuazione <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>test <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>impairment <span class=\"_ _6\"></span>approvato <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>Consiglio <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>Amministrazione<span class=\"ff1\"> </span>della <span class=\"_ _12\"></span>Caltagirone <span class=\"_ _19\"> </span>Editore <span class=\"_ _19\"></span>SpA, <span class=\"_ _12\"></span>sono <span class=\"_ _19\"> </span>stati <span class=\"_ _19\"> </span>presi <span class=\"_ _12\"></span>in <span class=\"_ _19\"> </span>considerazione <span class=\"_ _19\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>flussi <span class=\"_ _12\"></span>f<span class=\"_ _6\"></span>inanziari <span class=\"_ _12\"></span>attesi consolidati <span class=\"_ _21\"> </span>per <span class=\"_ _21\"> </span>il <span class=\"_ _8\"> </span>2025. <span class=\"_ _21\"> </span>Inoltre, <span class=\"_ _21\"> </span>per <span class=\"_ _8\"> </span>gli <span class=\"_ _21\"> </span>anni <span class=\"_ _21\"> </span>successivi, <span class=\"_ _21\"> </span>sono <span class=\"_ _21\"> </span>state <span class=\"_ _21\"> </span>formulate <span class=\"_ _21\"> </span>specifiche previsioni <span class=\"_ _0\"></span>dell\u2019andamento <span class=\"_ _17\"></span>del business, sull<span class=\"_ _17\"></span>a base dei piani<span class=\"_ _17\"></span> ricevuti dalle s<span class=\"_ _17\"></span>ociet\u00e0 controllate,<span class=\"_ _17\"></span> tenendo <span class=\"_ _6\"></span>pertanto <span class=\"_ _6\"></span>conto <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>contesto <span class=\"_ _6\"></span>economico-<span class=\"ff7\">finanziario <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>mercato <span class=\"_ _6\"></span>mutato <span class=\"_ _6\"></span>dall\u2019attuale<span class=\"_ _0\"></span> </span>crisi, <span class=\"_ _16\"></span>nonch\u00e9 <span class=\"_ _16\"></span>delle <span class=\"_ _16\"></span>diverse <span class=\"_ _17\"></span>condizioni <span class=\"_ _16\"></span>operative<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>derivanti <span class=\"_ _17\"></span>dallo <span class=\"_ _16\"></span>scenario <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>crisi. <span class=\"_ _16\"></span>A <span class=\"_ _17\"></span>tale <span class=\"_ _16\"></span>riguardo si <span class=\"_ _14\"></span>precisa <span class=\"_ _15\"></span>che <span class=\"_ _14\"></span>le <span class=\"_ _15\"></span>previsioni <span class=\"_ _14\"></span>formulate <span class=\"_ _15\"></span>nell<span class=\"_ _0\"></span>\u2019esercizi<span class=\"_ _0\"></span>o <span class=\"_ _15\"></span>precedente<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>sono <span class=\"_ _14\"></span>state <span class=\"_ _14\"></span>aggiornate <span class=\"_ _15\"></span>dall<span class=\"_ _0\"></span>a controllata <span class=\"_ _17\"></span>Caltagirone<span class=\"_ _17\"></span> Edi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ore <span class=\"_ _17\"></span>SpA, <span class=\"_ _17\"></span>sulla <span class=\"_ _17\"></span>base <span class=\"_ _17\"></span>dei <span class=\"_ _16\"></span>piani <span class=\"_ _17\"></span>ricevuti <span class=\"_ _17\"></span>dalle <span class=\"_ _17\"></span>sue <span class=\"_ _17\"></span>societ\u00e0 con<span class=\"_ _0\"></span>trollate,<span class=\"_ _17\"></span> anche in relazione ai<span class=\"_ _17\"></span> dat<span class=\"_ _6\"></span>i di consun<span class=\"_ _17\"></span>tivo dell\u2019esercizio 2024.<span class=\"ff1\"> </span>In <span class=\"_ _17\"></span>particolare, <span class=\"_ _17\"></span>va <span class=\"_ _17\"></span>rimarcato <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>azioni di<span class=\"_ _17\"></span> razion<span class=\"_ _0\"></span>alizzazione <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>contenimento <span class=\"_ _17\"></span>dei <span class=\"_ _17\"></span>costi decise <span class=\"_ _12\"></span>ed <span class=\"_ _19\"> </span>intraprese <span class=\"_ _12\"></span>nel <span class=\"_ _19\"> </span>tempo <span class=\"_ _19\"></span>dal <span class=\"_ _12\"></span>managemen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>, <span class=\"_ _19\"></span>hanno <span class=\"_ _12\"></span>sempre <span class=\"_ _12\"></span>avuto <span class=\"_ _12\"></span>un <span class=\"_ _19\"> </span>esito <span class=\"_ _19\"></span>positivo<span class=\"_ _17\"></span> superiore <span class=\"_ _17\"></span>al preven<span class=\"_ _17\"></span>tivato. Viceve<span class=\"_ _17\"></span>rsa, l\u2019anda<span class=\"_ _0\"></span>mento <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ercato <span class=\"_ _17\"></span>pubblicitario<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>e della<span class=\"ff1\"> diffusi<span class=\"_ _0\"></span>one </span>della <span class=\"_ _21\"> </span>carta  stampata, <span class=\"_ _21\"> </span>a <span class=\"_ _8\"> </span>causa <span class=\"_ _21\"> </span>del  prolungarsi <span class=\"_ _1f\"> </span>del  periodo <span class=\"_ _21\"> </span>di <span class=\"_ _8\"> </span>crisi <span class=\"_ _8\"> </span>congiuntamente <span class=\"_ _21\"> </span>alla straordinaria  rivoluzion<span class=\"_ _0\"></span>e  digitale  dei  mezzi  di  infor<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>azione,  \u00e8  stato  c<span class=\"_ _0\"></span>ontrassegnato  da difficolt\u00e0 <span class=\"_ _17\"></span>pi\u00f9 <span class=\"_ _17\"></span>ampie <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>durature <span class=\"_ _17\"></span>rispetto <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>quelle <span class=\"_ _17\"></span>previste <span class=\"_ _17\"></span>da <span class=\"_ _17\"></span>tutti <span class=\"_ _17\"></span>i<span class=\"_ _6\"></span> <span class=\"_ _17\"></span>principali <span class=\"_ _16\"></span>operatori. <span class=\"_ _17\"></span>Pertanto, i <span class=\"_ _16\"></span>flussi <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>cassa <span class=\"_ _16\"></span>attesi <span class=\"_ _16\"></span>impiegati <span class=\"_ _16\"></span>nell\u2019appli<span class=\"_ _0\"></span>cazione <span class=\"_ _16\"></span>del <span class=\"_ _17\"></span>modello <span class=\"_ _16\"></span>sono <span class=\"_ _17\"></span>stati <span class=\"_ _16\"></span>determinati <span class=\"_ _16\"></span>sulla <span class=\"_ _17\"></span>base dei dati <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span><span class=\"ff6\">budget<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _6\"></span>2025 <span class=\"_ _6\"></span>e di pianificazione 2026-2029 e <span class=\"_ _6\"></span>rappresentano<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>miglior stima degli </span></span>importi <span class=\"_ _14\"></span>e <span class=\"_ _14\"></span>delle <span class=\"_ _14\"></span>tempistiche <span class=\"_ _14\"></span>secondo <span class=\"_ _14\"></span>cui <span class=\"_ _14\"></span>i <span class=\"_ _14\"></span>flussi <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>cassa <span class=\"_ _14\"></span>futuri <span class=\"_ _14\"></span>si <span class=\"_ _14\"></span>manifesteranno <span class=\"_ _14\"></span>sulla <span class=\"_ _14\"></span>base del <span class=\"_ _6\"></span>piano <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>lungo <span class=\"_ _14\"></span>termine, <span class=\"_ _6\"></span>che <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _14\"></span>stato <span class=\"_ _6\"></span>rivisto <span class=\"_ _14\"></span>e <span class=\"_ _6\"></span>aggiornato <span class=\"_ _14\"></span>nel <span class=\"_ _6\"></span>2025 <span class=\"_ _14\"></span>anche <span class=\"_ _6\"></span>al <span class=\"_ _14\"></span>fine <span class=\"_ _14\"></span>di <span class=\"_ _6\"></span>tenere conto <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>quanto <span class=\"_ _5\"> </span>sopra <span class=\"_ _13\"> </span>richiamato <span class=\"_ _13\"> </span>e <span class=\"_ _5\"> </span>degli <span class=\"_ _13\"> </span>scostamenti <span class=\"_ _13\"> </span>evidenzi<span class=\"_ _17\"></span>ati <span class=\"_ _a\"> </span>tr<span class=\"_ _17\"></span>a <span class=\"_ _a\"> </span>la <span class=\"_ _5\"> </span>precedente pianificazion<span class=\"_ _0\"></span>e <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>consuntivo <span class=\"_ _17\"></span>2024. <span class=\"_ _16\"></span>I <span class=\"_ _17\"></span>Costi <span class=\"_ _17\"></span>Operativi <span class=\"_ _16\"></span>considerati <span class=\"_ _17\"></span>nei <span class=\"_ _16\"></span>flussi <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>cassa <span class=\"_ _0\"></span>attesi <span class=\"_ _16\"></span>sono stati <span class=\"_ _17\"></span>anch\u2019essi <span class=\"_ _17\"></span>determinati <span class=\"_ _16\"></span>in <span class=\"_ _0\"></span>funzione <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>stime <span class=\"_ _16\"></span>del <span class=\"ff6\">management<span class=\"_ _17\"></span><span class=\"ff1\"> per<span class=\"_ _17\"></span> i <span class=\"_ _17\"></span>prossimi <span class=\"_ _17\"></span>cinque<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>anni </span></span>e <span class=\"_ _19\"> </span>tenendo <span class=\"_ _19\"> </span>conto <span class=\"_ _1f\"> </span>degli <span class=\"_ _19\"> </span>effetti <span class=\"_ _19\"> </span>positivi <span class=\"_ _19\"> </span>dei <span class=\"_ _19\"> </span>piani <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>ristrutturazione<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>effettuati <span class=\"_ _19\"> </span>nei <span class=\"_ _1f\"> </span>precedenti<span class=\"_ _17\"></span> esercizi. <span class=\"_ _6\"></span>Dall\u2019ul<span class=\"_ _0\"></span>teriore <span class=\"_ _6\"></span>test <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>impairment <span class=\"_ _6\"></span>predisposto non <span class=\"_ _14\"></span>sono emerse <span class=\"_ _6\"></span>ulteriori <span class=\"_ _6\"></span>svalutazioni<span class=\"_ _17\"></span> delle  attivit\u00e0  incluse  nella  CGU  cui  fanno  riferi<span class=\"_ _0\"></span>mento  le  attivit\u00e0  editoriali  e  di  raccolta pubblicitaria.  Nel <span class=\"_ _32\"> </span>prospetto <span class=\"_ _32\"> </span>sottostante <span class=\"_ _38\"> </span>si <span class=\"_ _32\"> </span>r<span class=\"_ _6\"></span>iportano <span class=\"_ _38\"> </span>i <span class=\"_ _32\"> </span>principali <span class=\"_ _32\"> </span>parametri <span class=\"_ _32\"> </span>utilizzati <span class=\"_ _32\"> </span>nella determinazione del<span class=\"_ _17\"></span> <span class=\"_ _6\"></span><span class=\"ff6\">test </span>di<span class=\"_ _0\"></span> <span class=\"ff6\">impairment</span>.<span class=\"_ _82\"> </span><table class=\"s w3dd h2c7\" id=\"_2d3b84a1-fcf0-4544-a461-9a098f32eb68\"><tr><td class=\"c x236 y1859 w20c h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc1 sc0 ls0 ws0\">Descrizione </div></td><td class=\"c x237 y1859 w6e h1ed\"><div class=\"t m0 x22 h47 y1b6 ffb fs8 fc1 sc0 ls0 ws0\">Tax rate </div></td><td></td><td class=\"c x238 y1859 w20d h1ed\"><div class=\"t m0 x35 h103 y1b6 ff2 fs8 fc1 sc0 ls0 ws0\">WACC* </div></td><td></td><td></td><td class=\"c x239 y1859 w20e h1ed\"><div class=\"t m0 x7 h103 y1b6 ffb fs8 fc1 sc0 ls0 ws0\">g-rate<span class=\"ff2 ls3a\">**</span> </div></td><td class=\"c x23a y185b w3de h2c8\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc1 sc0 ls0 ws0\">Periodo esplic<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>to<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x237 y185c w176 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc1 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x23b y185c w176 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc1 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x238 y185c w210 h1ed\"><div class=\"t m0 x52 h103 y1b6 ff2 fs8 fc1 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x23c y185c w211 h1ed\"><div class=\"t m0 x52 h103 y1b6 ff2 fs8 fc1 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x239 y185c w212 h1ed\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc1 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x23d y185c w213 h1ed\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc1 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x23e y185d w3df h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc1 sc0 ls0 ws0\">flussi di cassa<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x236 y185e w20c h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Valore </div></td><td class=\"c x237 y185e w176 h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">28,82% </div></td><td class=\"c x23b y185e w176 h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">28,82% </div></td><td class=\"c x238 y185e w210 h1ec\"><div class=\"t m0 x49 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">7,10% </div></td><td class=\"c x23c y185e w211 h1ec\"><div class=\"t m0 x49 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">8,70% </div></td><td class=\"c x239 y185e w212 h1ec\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x23d y185e w213 h1ec\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x23f y185e w20f h1ec\"><div class=\"t m0 x5e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">5 anni </div></td></tr></table>* <span class=\"_ _3\"> </span>I<span class=\"_ _6\"></span>l <span class=\"_ _12\"> </span>WAC<span class=\"_ _0\"></span>C <span class=\"_ _3\"> </span>rappresenta <span class=\"_ _12\"> </span>la <span class=\"_ _3\"> </span>media <span class=\"_ _3\"> </span>ponderata <span class=\"_ _12\"> </span>del <span class=\"_ _3\"> </span>costo <span class=\"_ _12\"> </span>del <span class=\"_ _3\"> </span>capitale <span class=\"_ _3\"> </span>dell\u2019impresa <span class=\"_ _12\"> </span>tenuto <span class=\"_ _3\"> </span>contro <span class=\"_ _3\"> </span>dei <span class=\"_ _12\"> </span>rischi <span class=\"_ _3\"> </span>specifici<span class=\"_ _17\"></span> relativamente <span class=\"_ _8\"> </span>ai <span class=\"_ _21\"> </span>settori <span class=\"_ _8\"> </span>operativi <span class=\"_ _8\"> </span>considerati<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span> <span class=\"_ _8\"> </span>Tale <span class=\"_ _8\"> </span>parametro <span class=\"_ _21\"> </span>\u00e8 <span class=\"_ _8\"> </span>considerato <span class=\"_ _8\"> </span>al <span class=\"_ _8\"> </span>netto <span class=\"_ _8\"> </span>dell\u2019effetto<span class=\"_ _17\"></span> <span class=\"_ _37\"> </span>fiscale <span class=\"_ _8\"> </span>e <span class=\"_ _8\"> </span>tiene <span class=\"_ _8\"> </span>conto dell\u2019evoluzione dei<span class=\"_ _17\"></span> t<span class=\"_ _6\"></span>as<span class=\"ff6\">si.    </span>** Il \u201cg<span class=\"ff6\">-</span>rate\u201d rap<span class=\"_ _0\"></span>presenta il tas<span class=\"_ _0\"></span>so di crescita a<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>teso ai fini<span class=\"_ _0\"></span> della determi<span class=\"_ _0\"></span>nazione del \u201cter<span class=\"_ _0\"></span>minal value\u201d.  <span class=\"ff6\"> </span>Dalle risultanze delle analisi di sensitivit\u00e0 effettuate \u00e8 <span class=\"_ _6\"></span>emerso che <span class=\"_ _6\"></span><span class=\"ff7\">\u2013</span> sebbene si rilevi una <span class=\"_ _14\"></span>sensibilit\u00e0 <span class=\"_ _15\"></span>non <span class=\"_ _14\"></span>trascurabile <span class=\"_ _14\"></span>delle <span class=\"_ _15\"></span>stime<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>al <span class=\"_ _14\"></span>variare <span class=\"_ _15\"></span>dei <span class=\"_ _14\"></span>parametri <span class=\"_ _14\"></span>g <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>w<span class=\"_ _17\"></span>acc <span class=\"_ _15\"></span>considerati <span class=\"_ _14\"></span>e che, <span class=\"_ _21\"> </span>in <span class=\"_ _1f\"> </span>t<span class=\"_ _6\"></span>aluni <span class=\"_ _1f\"> </span>scenari <span class=\"_ _21\"> </span>valutativi, <span class=\"_ _1f\"> </span>il <span class=\"_ _21\"> </span>differenziale <span class=\"_ _1f\"> </span>tra <span class=\"_ _21\"> </span>l\u2019Enterprise <span class=\"_ _1f\"> </span>Valu<span class=\"_ _6\"></span><span class=\"ff1\">e <span class=\"_ _21\"> </span>stimato <span class=\"_ _1f\"> </span>e <span class=\"_ _21\"> </span>il <span class=\"_ _21\"> </span>valore </span>contabile <span class=\"_ _19\"> </span>del <span class=\"_ _1f\"> </span>CIN <span class=\"_ _1f\"> </span>della <span class=\"_ _1f\"> </span>CGU <span class=\"_ _1f\"> </span>risulterebbe <span class=\"_ _1f\"> </span>negati<span class=\"_ _17\"></span>vo <span class=\"_ _21\"> </span>(peraltro <span class=\"_ _19\"> </span>solo <span class=\"_ _1f\"> </span>per <span class=\"_ _1f\"> </span>ipotesi <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>tasso <span class=\"_ _1f\"> </span>di crescita <span class=\"_ _4\"> </span>pari <span class=\"_ _5\"> </span>a <span class=\"_ _4\"> </span>zero) <span class=\"_ _5\"> </span><span class=\"ff7\">\u2013</span> <span class=\"_ _4\"> </span>nella <span class=\"_ _4\"> </span>maggioranza <span class=\"_ _5\"> </span>degl<span class=\"_ _17\"></span>i <span class=\"_ _5\"> </span>scenari <span class=\"_ _4\"> </span>esaminati <span class=\"_ _5\"> </span>i <span class=\"_ _4\"> </span>risultati <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>t<span class=\"_ _6\"></span>est confermano, nell<span class=\"_ _0\"></span>a sostanza, le <span class=\"_ _17\"></span>conclusioni ottenute con<span class=\"_ _0\"></span> riferimento allo scenario<span class=\"_ _0\"></span> base.  Al di <span class=\"_ _17\"></span>l\u00e0 dei modelli di<span class=\"_ _0\"></span> impairment u<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ilizzati <span class=\"_ _17\"></span>nella valutazione del<span class=\"_ _17\"></span>le attivit\u00e0 immaterial<span class=\"_ _17\"></span>i a vita indefinita, va sottolineato che, nelle considerazioni<span class=\"_ _0\"></span> inerenti l\u2019effettivo valore degli assets immateriali <span class=\"_ _12\"></span>che <span class=\"_ _12\"></span>qualificano <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _12\"></span>editoriali, <span class=\"_ _12\"></span>vanno <span class=\"_ _12\"></span>tenut<span class=\"_ _6\"></span>i <span class=\"_ _12\"></span>presenti <span class=\"_ _12\"></span>anche <span class=\"_ _19\"> </span>elementi<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>che esulano <span class=\"_ _15\"></span>da <span class=\"_ _15\"></span>dinamiche <span class=\"_ _15\"></span>strettamente <span class=\"_ _15\"></span>economiche <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>che <span class=\"_ _3\"></span>hanno <span class=\"_ _15\"></span>a <span class=\"_ _3\"></span>che <span class=\"_ _15\"></span>fare <span class=\"_ _15\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _15\"></span>numero <span class=\"_ _15\"></span>di lettori <span class=\"_ _1f\"> </span>e <span class=\"_ _19\"> </span>con <span class=\"_ _1f\"> </span>la <span class=\"_ _19\"> </span>diffusione <span class=\"_ _19\"> </span>sul <span class=\"_ _1f\"> </span>mercato, <span class=\"_ _19\"> </span>elementi <span class=\"_ _19\"> </span>che <span class=\"_ _1f\"> </span>conferiscono <span class=\"_ _19\"> </span>valore <span class=\"_ _19\"> </span>effettivo <span class=\"_ _1f\"> </span>ad <span class=\"_ _19\"> </span>un quotidiano e ne<span class=\"_ _0\"></span> determinano il<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>prezzo. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-499": {
   "value": "3.  Immobili, impianti e macchinari Costo storico Terreni e Cave Impianti e Altri Immobilizzazioni Totale fabbricati Macchinari beni in corso 01.01.2023 633.535 198.935 1.608.071 205.183 56.554 2.702.279 Incrementi 7.450 2.036 30.337 33.997 69.499 143.318 Decrementi (2.364) (3.481) (5.044) (16.065) (50) (27.004) Variazione perimetro di (13.250) consolidamento (1.425) (2.076) (9.079) (670) - Rivalutazioni IAS 29 56.327 791 162.262 10.650 83 230.113 Differenze cambio (64.076) (4.935) (181.946) (14.005) (1.470) (266.432) Riclassifiche 6.508 (175) 20.461 2.944 (28.799) 939 31.12.2023 635.955 191.096 1.625.061 222.034 95.817 2.769.963 01.01.2024 635.955 191.096 1.625.061 222.034 95.817 2.769.963 Incrementi 15.554 2.173 30.601 41.488 93.023 182.839 Decrementi (6.848) - (16.243) (13.152) (135) (36.377) Variazione perimetro di 1.207 - 1.340 2.008 - 4.555 consolidamento Rivalutazioni IAS 29 57.759 793 167.153 12.320 792 238.817 Differenze cambio (14.585) 489 (44.347) (2.928) (2.382) (63.753) Riclassifiche 5.491 2.831 49.488 1.743 (57.915) 1.638 31.12.2024 694.533 197.382 1.813.053 263.513 129.200 3.097.682 Fondo ammortamento e Terreni e Cave Impianti e Altri Immobilizzazioni Totale perdite durevoli fabbricati Macchinari beni in corso 01.01.2023 366.648 29.362 1.214.397 140.534 - 1.750.942 Incrementi 20.398 3.696 59.762 26.943 110.798 Decrementi (1.701) (3.584) (4.603) (14.329) (24.217) Rivalutazioni IAS 29 31.108 730 151.742 9.865 - 193.445 Variazione perimetro di (1.088) (5.359) (7.731) (598) - (14.776) consolidamento Differenze cambio (33.530) (3.473) (157.376) (11.229) - (205.608) Riclassifiche (39) 41 (76) (74) 31.12.2023 381.796 21.372 1.256.232 151.109 - 1.810.510 01.01.2024 381.796 21.372 1.256.232 151.109 - 1.810.510 Incrementi 20.676 3.969 65.390 33.875 123.911 Decrementi (3.808) - (17.121) (11.636) (32.565) Rivalutazioni IAS 29 32.350 850 156.700 11.416 201.316 Differenze cambio (7.687) (178) (40.687) (2.349) (50.901) Riclassifiche (305) (2) (261) (568) 31.12.2024 423.022 26.013 1.420.513 182.155 - 2.051.703 Valore netto 01.01.2023 251.739 177.563 351.838 54.074 56.554 891.769 31.12.2023 254.159 169.724 368.829 70.924 95.817 959.454 31.12.2024 271.511 171.369 392.540 81.358 129.200 1.045.980        Le  vite  utili  adottate  dal  Gruppo  sono  riportate  nel  paragrafo  relativo  ai  criteri  di valutazione cui si rinvia.      Il valore netto contabile degli immobili, impianti e macchinari \u00e8 impegnato per 105,3 milioni di Euro (101,1 milioni di Euro al 31 dicembre 2023), a garanzia di finanziamenti bancari il cui ammontare residuo al 31 dicembre 2024 \u00e8 pari a 106,1 milioni di Euro (120,7 milioni di Euro al 31 dicembre 2023).     Al  31  dicembre  2024  non  ci  sono  impegni  contrattuali  in  essere  per  l\u2019acquisto  di immobili, impianti e macchinari (nessun impegno al 31 dicembre 2023).       Gli incrementi  del periodo,  relativi  principalmente  al  Gruppo Cementir,  riguardano prevalentemente investimenti per l\u2019efficientamento degli impianti, finalizzati alla diminuzione dei consumi di elettricit\u00e0, combustibili e materie prime, nonch\u00e9 altri investimenti per l\u2019aumento della  capacit\u00e0  di  macinazione  o  di  stoccaggio  ed  il  miglioramento  della  logistica  di trasferimento  materiali  all\u2019interno  degli  impianti.  Sono  inoltre  inclusi  investimenti  in sostenibilit\u00e0 per aumentare l\u2019utilizzo di combustibili alternativi rispetto ai tradizionali oltre a progetti  per  nuovi  silos  di  cemento.  L'investimento  pi\u00f9  importante  riguarda l'ammodernamento  del  forno  dell'impianto  belga,  per  aumentare  l'uso  di  combustibili alternativi dall'attuale 40% a oltre il 70% e la riattivazione del secondo forno di produzione del clinker  in Egitto. Significativi, infine,  sono anche  investimenti  contabilizzati in base  al principio contabile IFRS 16 relativi al rinnovo di automezzi di trasporto e  distribuzione di cemento, calcestruzzo e aggregati e ad alcuni terminali di cemento. Per  maggiori  dettagli  relativamente  all\u2019incremento  relativo  alla  Variazione  perimetro  di consolidamento si rimanda alla nota 37 Acquisizioni e cessioni aziendali.     Gli  ammortamenti  dell\u2019esercizio  (nota  26)  sono  calcolati  considerando  il  logorio tecnico, l\u2019obsolescenza tecnologica e il presunto valore di realizzo.  Con riferimento agli impatti derivanti dall\u2019applicazione dell\u2019IFRS 16 per il Gruppo al 31 dicembre 2024, si riportano di seguito le seguenti informazioni integrative: Terreni e Impianti e Altri beni Totale attivit\u00e0 per diritto di fabbricati macchinari utilizzo Valore lordo al 1\u00b0 gennaio 2023 60.824 27.193 103.114 191.128 Incrementi 5.610 10.357 29.704 45.671 Decrementi (860) (702) (13.176) (14.738) Variazione perimetro di (318) - (26) (344) consolidamento Rivalutazioni IAS 29 125 232 422 779 Differenze cambio (790) (955) (3.576) (5.321) Riclassifiche 13 0 1.078 1.092 Valore lordo al 31 dicembre 2023 64.603 36.126 117.541 218.267 #RIF! #RIF! #RIF! Fondo ammortamento al 1\u00b0 gennaio 25.814 13.364 58.657 97.834 2023 Ammortamenti 8.847 4.752 22.062 35.661 Decrementi (483) (698) (11.935) (13.116) Variazione perimetro di (11) - (16) (27) consolidamento Rivalutazioni IAS 29 114 165 376 655 Differenze cambio (336) (546) (1.920) (2.802) Riclassifiche (4) - 19 15 Fondo ammortamento al 31 33.941 17.037 67.243 118.220 dicembre 2023 Valore netto al 31 dicembre 2023 30.662 19.089 50.298 100.047 Terreni e Impianti e Altri beni Totale attivit\u00e0 per diritto di fabbricati macchinari utilizzo Valore lordo al 1\u00b0 gennaio 2024 64.603 36.126 117.541 218.267 Incrementi 13.219 3.607 37.811 54.637 Decrementi (5.570) (803) (12.385) (18.758) Variazione perimetro di - - - - consolidamento Rivalutazioni IAS 29 (86) 220 2.323 2.457 Differenze cambio (194) 970 53 829 Riclassifiche (38) 288 (180) 71 Valore lordo al 31 dicembre 2024 71.933 40.408 145.163 257.502 #RIF! #RIF! #RIF! Fondo ammortamento al 1\u00b0 gennaio 33.941 17.037 67.243 118.220 2024 Ammortamenti 9.096 5.313 28.504 42.913 Decrementi (4.164) (829) (10.859) (15.852) Rivalutazioni IAS 29 (121) 185 1.688 1.752 Differenze cambio (125) 584 212 671 Riclassifiche (4) - (134) (138) Fondo ammortamento al 31 38.623 22.290 86.655 147.566 dicembre 2024 Valore netto al 31 dicembre 2024 33.311 18.118 58.508 109.936 Al 31 dicembre 2024 le attivit\u00e0 per il diritto di utilizzo sono pari a 109,9 milioni Euro (100 milioni di Euro  al 31 dicembre 2023) e la voce Altri beni, pari a 58,6 milioni di Euro (50,3 milioni di Euro al 31 dicembre 2023), include principalmente contratti relativi a leasing per automezzi e mezzi di trasporto di cui 48,0 milioni di Euro (43,9 milioni di Euro al 31 dicembre 2023) appartenenti al Gruppo Cementir. L\u2019esposizione del Gruppo, con evidenza delle scadenze delle passivit\u00e0 del leasing relative ai flussi finanziari contrattuali non attualizzati \u00e8 la seguente: 31.12.2024 31.12.2023 Entro 3 mesi  9.176   7.796  Tra 3 mesi ed 1 anno  27.131   21.592  Tra 1 e 2 anni  26.748   18.189  Tra 2 e 5 anni  38.420   23.888  Oltre 5 anni  7.769   5.676  Totale passivit\u00e0 del leasing non attualizzate al 31 109.243   77.141  dicembre Le passivit\u00e0 del leasing non correnti e correnti sono di seguito esposte: 31.12.2024 31.12.2023 Passivit\u00e0 non correnti del leasing  56.521   57.208  Passivit\u00e0 non correnti del leasing \u2013 parti correlate  14.155   11.596  Passivit\u00e0 del leasing non correnti  70.676   68.804  Passivit\u00e0 correnti del leasing  34.855   28.829  Passivit\u00e0 correnti del leasing \u2013 parti correlate  5.798   3.369  Passivit\u00e0 del leasing correnti  40.653   32.198  Totale passivit\u00e0 del leasing  111.328   101.003  Importi rilevati nel conto economico 2024 2023 consolidato Ammortamenti 44.508  38.486  Interessi passivi sulle passivit\u00e0 del 5.097  2.856  leasing Costi relativi ai leasing a breve termine 7.187  4.356  Costi relativi ai leasing di attivit\u00e0 di 232  281 modesto valore ",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-508": {
   "value": "3.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Immobili, imp<span class=\"_ _0\"></span>ianti e macchinari </span><table class=\"s w3e0 h2ca\" id=\"_31e431c5-c0d4-46a7-aa97-05868c01cd54\"><tr><td class=\"c x241 y185f w214 h50\"><div class=\"t m0 x63 h3e y29d ffb fs0 fc0 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x242 y1860 w3e1 h29c\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Terreni e<span class=\"_ _82\"> </span></div></td><td class=\"c x243 y185f w216 h50\"><div class=\"t m0 x19 h3 y29d ff2 fs0 fc0 sc0 ls0 ws0\">Cave </div></td><td class=\"c x244 y1860 w3e2 h29c\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Impianti e<span class=\"_ _82\"> </span></div></td><td class=\"c x245 y1860 w3e3 h29c\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _82\"> </span></div></td><td class=\"c x246 y1860 w3e4 h29c\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Immobilizzazioni<span class=\"_ _82\"> </span></div></td><td class=\"c x247 y185f w218 h50\"><div class=\"t m0 x7 h3 y29d ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x248 y1861 w3e5 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">fabbricati<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x249 y1861 w3e6 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">Macchinari<span class=\"_ _82\"> </span></div></td><td class=\"c x245 y1861 w3e7 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">beni<span class=\"_ _82\"> </span></div></td><td class=\"c x24a y1861 w3e8 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">in corso<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x241 y1862 w214 h3d\"><div class=\"t m0 x13d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x24b y1862 w215 h3d\"><div class=\"t m0 x27 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">633.535 </div></td><td class=\"c x243 y1862 w216 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">198.935 </div></td><td class=\"c x24c y1862 w217 h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">1.608.071 </div></td><td class=\"c x24d y1862 w216 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">205.183 </div></td><td class=\"c x24e y1862 w1fa h3d\"><div class=\"t m0 x5e h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">56.554 </div></td><td class=\"c x247 y1862 w218 h3d\"><div class=\"t m0 xc6 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">2.702.279 </div></td></tr><tr><td class=\"c x241 y1863 w214 h3d\"><div class=\"t m0 x14 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x24b y1863 w215 h3d\"><div class=\"t m0 x25 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">7.450 </div></td><td class=\"c x243 y1863 w216 h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">2.036 </div></td><td class=\"c x24c y1863 w217 h3d\"><div class=\"t m0 x15 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">30.337 </div></td><td class=\"c x24d y1863 w216 h3d\"><div class=\"t m0 x19 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">33.997 </div></td><td class=\"c x24e y1863 w1fa h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">69.499 </div></td><td class=\"c x247 y1863 w218 h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">143.318 </div></td></tr><tr><td class=\"c x241 y1864 w214 h3d\"><div class=\"t m0 xd8 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x24b y1864 w215 h3d\"><div class=\"t m0 x29 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(2.364) </div></td><td class=\"c x243 y1864 w216 h3d\"><div class=\"t m0 xc7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(3.481) </div></td><td class=\"c x24c y1864 w217 h3d\"><div class=\"t m0 x1d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(5.044) </div></td><td class=\"c x24d y1864 w216 h3d\"><div class=\"t m0 xc6 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(16.065) </div></td><td class=\"c x24e y1864 w1fa h3d\"><div class=\"t m0 x2f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(50) </div></td><td class=\"c x247 y1864 w218 h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(27.004) </div></td></tr><tr><td class=\"c x1bf y1865 w3b4 h2a1\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Variazione perimetro di<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x247 y1866 w218 h50\"><div class=\"t m0 x19 h3 y198 ff2 fs0 fc0 sc0 ls0 ws0\">(13.250) </div></td></tr><tr><td class=\"c x24f y1867 w3b5 h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _82\"> </span></div></td><td class=\"c x24b y1866 w215 h50\"><div class=\"t m0 x29 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">(1.425) </div></td><td class=\"c x243 y1866 w216 h50\"><div class=\"t m0 xc7 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">(2.076) </div></td><td class=\"c x24c y1866 w217 h50\"><div class=\"t m0 x1d h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">(9.079) </div></td><td class=\"c x24d y1866 w216 h50\"><div class=\"t m0 x52 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">(670) </div></td><td class=\"c x24e y1866 w1fa h50\"><div class=\"t m0 x6 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td></td></tr><tr><td class=\"c x241 y1868 w214 h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29 </div></td><td class=\"c x24b y1868 w215 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">56.327 </div></td><td class=\"c x243 y1868 w216 h3d\"><div class=\"t m0 x15 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">791<span class=\"ls0\"> </span></div></td><td class=\"c x24c y1868 w217 h3d\"><div class=\"t m0 x1c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">162.262 </div></td><td class=\"c x24d y1868 w216 h3d\"><div class=\"t m0 x19 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">10.650 </div></td><td class=\"c x24e y1868 w1fa h3d\"><div class=\"t m0 x6f h2 y189 ff1 fs0 fc0 sc0 lse ws0\">83<span class=\"ls0\"> </span></div></td><td class=\"c x247 y1868 w218 h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">230.113 </div></td></tr><tr><td class=\"c x241 y1869 w214 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x24b y1869 w215 h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(64.076) </div></td><td class=\"c x243 y1869 w216 h3d\"><div class=\"t m0 xc7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(4.935) </div></td><td class=\"c x24c y1869 w217 h3d\"><div class=\"t m0 x49 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(181.946) </div></td><td class=\"c x24d y1869 w216 h3d\"><div class=\"t m0 xc6 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(14.005) </div></td><td class=\"c x24e y1869 w1fa h3d\"><div class=\"t m0 x20 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(1.470) </div></td><td class=\"c x247 y1869 w218 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(266.432) </div></td></tr><tr><td class=\"c x241 y186a w214 h40\"><div class=\"t m0 x6f h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x24b y186a w215 h40\"><div class=\"t m0 x25 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">6.508 </div></td><td class=\"c x243 y186a w216 h40\"><div class=\"t m0 x52 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">(175) </div></td><td class=\"c x24c y186a w217 h40\"><div class=\"t m0 x15 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">20.461 </div></td><td class=\"c x24d y186a w216 h40\"><div class=\"t m0 x21 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">2.944 </div></td><td class=\"c x24e y186a w1fa h40\"><div class=\"t m0 x3f h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">(28.799) </div></td><td class=\"c x247 y186a w218 h40\"><div class=\"t m0 x3e h3 y18f ff2 fs0 fc0 sc0 lse ws0\">939<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x241 y186b w214 h3d\"><div class=\"t m0 x13d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x24b y186b w215 h3d\"><div class=\"t m0 x27 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">635.955 </div></td><td class=\"c x243 y186b w216 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">191.096 </div></td><td class=\"c x24c y186b w217 h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">1.625.061 </div></td><td class=\"c x24d y186b w216 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">222.034 </div></td><td class=\"c x24e y186b w1fa h3d\"><div class=\"t m0 x5e h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">95.817 </div></td><td class=\"c x247 y186b w218 h3d\"><div class=\"t m0 xc6 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">2.769.963 </div></td></tr><tr><td class=\"c x241 y186c w219 h202\"><div class=\"t m0 x13d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x24b y186c w215 h202\"><div class=\"t m0 x27 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">635.955 </div></td><td class=\"c x243 y186c w216 h202\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">191.096 </div></td><td class=\"c x24c y186c w217 h202\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">1.625.061 </div></td><td class=\"c x24d y186c w216 h202\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">222.034 </div></td><td class=\"c x24e y186c w1fa h202\"><div class=\"t m0 x5e h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">95.817 </div></td><td class=\"c x247 y186c w21a h202\"><div class=\"t m0 xc6 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">2.769.963 </div></td></tr><tr><td class=\"c x241 y186d w219 h3d\"><div class=\"t m0 x14 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x24b y186d w215 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">15.554 </div></td><td class=\"c x243 y186d w216 h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">2.173 </div></td><td class=\"c x24c y186d w217 h3d\"><div class=\"t m0 x15 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">30.601 </div></td><td class=\"c x24d y186d w216 h3d\"><div class=\"t m0 x19 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">41.488 </div></td><td class=\"c x24e y186d w1fa h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">93.023 </div></td><td class=\"c x247 y186d w21a h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">182.839 </div></td></tr><tr><td class=\"c x241 y186e w219 h40\"><div class=\"t m0 xd8 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x24b y186e w215 h40\"><div class=\"t m0 x29 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">(6.848) </div></td><td class=\"c x243 y186e w216 h40\"><div class=\"t m0 x23 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x24c y186e w217 h40\"><div class=\"t m0 x7 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">(16.243) </div></td><td class=\"c x24d y186e w216 h40\"><div class=\"t m0 xc6 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">(13.152) </div></td><td class=\"c x24e y186e w1fa h40\"><div class=\"t m0 x56 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">(135) </div></td><td class=\"c x247 y186e w21a h40\"><div class=\"t m0 x19 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">(36.377) </div></td></tr><tr><td class=\"c x1bf y186f w3b4 h2b8\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Variazione perimetro di<span class=\"_ _82\"> </span></div></td><td class=\"c x24b y1870 w215 h51\"><div class=\"t m0 x25 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">1.207 </div></td><td class=\"c x243 y1870 w216 h51\"><div class=\"t m0 x23 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x24c y1870 w217 h51\"><div class=\"t m0 x27 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">1.340 </div></td><td class=\"c x24d y1870 w216 h51\"><div class=\"t m0 x21 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">2.008 </div></td><td class=\"c x24e y1870 w1fa h51\"><div class=\"t m0 x6 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x247 y1870 w21a h51\"><div class=\"t m0 x1d h3 y198 ff2 fs0 fc0 sc0 ls0 ws0\">4.555 </div></td></tr><tr><td class=\"c x24f y1871 w3b5 h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x241 y1872 w219 h3d\"><div class=\"t m0 x23 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29 </div></td><td class=\"c x24b y1872 w215 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">57.759 </div></td><td class=\"c x243 y1872 w216 h3d\"><div class=\"t m0 x15 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">793<span class=\"ls0\"> </span></div></td><td class=\"c x24c y1872 w217 h3d\"><div class=\"t m0 x1c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">167.153 </div></td><td class=\"c x24d y1872 w216 h3d\"><div class=\"t m0 x19 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">12.320 </div></td><td class=\"c x24e y1872 w1fa h3d\"><div class=\"t m0 x83 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">792<span class=\"ls0\"> </span></div></td><td class=\"c x247 y1872 w21a h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">238.817 </div></td></tr><tr><td class=\"c x241 y1873 w219 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x24b y1873 w215 h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(14.585) </div></td><td class=\"c x243 y1873 w216 h3d\"><div class=\"t m0 x15 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">489<span class=\"ls0\"> </span></div></td><td class=\"c x24c y1873 w217 h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(44.347) </div></td><td class=\"c x24d y1873 w216 h3d\"><div class=\"t m0 xc7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(2.928) </div></td><td class=\"c x24e y1873 w1fa h3d\"><div class=\"t m0 x20 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(2.382) </div></td><td class=\"c x247 y1873 w21a h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(63.753) </div></td></tr><tr><td class=\"c x241 y1874 w219 h40\"><div class=\"t m0 x6f h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x24b y1874 w215 h40\"><div class=\"t m0 x25 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">5.491 </div></td><td class=\"c x243 y1874 w216 h40\"><div class=\"t m0 x21 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">2.831 </div></td><td class=\"c x24c y1874 w217 h40\"><div class=\"t m0 x15 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">49.488 </div></td><td class=\"c x24d y1874 w216 h40\"><div class=\"t m0 x21 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">1.743 </div></td><td class=\"c x24e y1874 w1fa h40\"><div class=\"t m0 x3f h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">(57.915) </div></td><td class=\"c x247 y1874 w21a h40\"><div class=\"t m0 x1d h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">1.638 </div></td></tr><tr><td class=\"c x241 y1875 w219 h3d\"><div class=\"t m0 x13d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x24b y1875 w215 h3d\"><div class=\"t m0 x27 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">694.533 </div></td><td class=\"c x243 y1875 w216 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">197.382 </div></td><td class=\"c x24c y1875 w217 h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">1.813.053 </div></td><td class=\"c x24d y1875 w216 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">263.513 </div></td><td class=\"c x24e y1875 w1fa h3d\"><div class=\"t m0 x13f h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">129.200 </div></td><td class=\"c x247 y1875 w21a h3d\"><div class=\"t m0 xc6 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">3.097.682 </div></td></tr></table><table class=\"s w3e9 h2cb\" id=\"_afebb91b-59e8-4977-9395-e2c1d51185f4\"><tr><td class=\"c x250 y1877 w3ea h2cc\"><div class=\"t m0 x1b7 h3e y1876 ffb fs0 fc0 sc0 ls0 ws0\">Fondo ammortamento e<span class=\"_ _82\"> </span></div></td><td class=\"c x251 y1878 w3e1 h2b7\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Terreni e<span class=\"_ _82\"> </span></div></td><td class=\"c x252 y1879 w216 h51\"><div class=\"t m0 x19 h3 y198 ff2 fs0 fc0 sc0 ls0 ws0\">Cave </div></td><td class=\"c x253 y1878 w3e2 h2b7\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Impianti e<span class=\"_ _82\"> </span></div></td><td class=\"c x254 y1878 w3e3 h2b7\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _82\"> </span></div></td><td class=\"c x255 y1878 w3e4 h2b7\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Immobilizzazioni<span class=\"_ _82\"> </span></div></td><td class=\"c x256 y1879 w218 h51\"><div class=\"t m0 x19 h3 y198 ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x257 y187a w3eb h2cd\"><div class=\"t m0 x1b7 h3e y1799 ffb fs0 fc0 sc0 ls0 ws0\">perdite durevoli<span class=\"_ _82\"> </span></div></td><td class=\"c x258 y187a w3e5 h2ab\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">fabbricati<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x259 y187a w3e6 h2ab\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">Macchinari<span class=\"_ _82\"> </span></div></td><td class=\"c x254 y187a w3e7 h2ab\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">beni<span class=\"_ _82\"> </span></div></td><td class=\"c x25a y187a w3e8 h2ab\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">in corso<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y187b w214 h40\"><div class=\"t m0 x13d h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x25b y187b w215 h40\"><div class=\"t m0 x27 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">366.648 </div></td><td class=\"c x252 y187b w216 h40\"><div class=\"t m0 x19 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">29.362 </div></td><td class=\"c x25c y187b w217 h40\"><div class=\"t m0 x19 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">1.214.397 </div></td><td class=\"c x25d y187b w216 h40\"><div class=\"t m0 xf h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">140.534 </div></td><td class=\"c x25e y187b w1fa h40\"><div class=\"t m0 x6 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y187b w218 h40\"><div class=\"t m0 xc6 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">1.750.942 </div></td></tr><tr><td class=\"c x1f0 y187c w214 h3d\"><div class=\"t m0 x14 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x25b y187c w215 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">20.398 </div></td><td class=\"c x252 y187c w216 h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">3.696 </div></td><td class=\"c x25c y187c w217 h3d\"><div class=\"t m0 x15 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">59.762 </div></td><td class=\"c x25d y187c w216 h3d\"><div class=\"t m0 x19 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">26.943 </div></td><td></td><td class=\"c x256 y187c w218 h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">110.798 </div></td></tr><tr><td class=\"c x1f0 y187d w214 h3d\"><div class=\"t m0 xd8 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x25b y187d w215 h3d\"><div class=\"t m0 x29 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(1.701) </div></td><td class=\"c x252 y187d w216 h3d\"><div class=\"t m0 xc7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(3.584) </div></td><td class=\"c x25c y187d w217 h3d\"><div class=\"t m0 x1d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(4.603) </div></td><td class=\"c x25d y187d w216 h3d\"><div class=\"t m0 xc6 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(14.329) </div></td><td></td><td class=\"c x256 y187d w218 h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(24.217) </div></td></tr><tr><td class=\"c x1f0 y187e w214 h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29 </div></td><td class=\"c x25b y187e w215 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">31.108 </div></td><td class=\"c x252 y187e w216 h3d\"><div class=\"t m0 x15 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">730<span class=\"ls0\"> </span></div></td><td class=\"c x25c y187e w217 h3d\"><div class=\"t m0 x1c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">151.742 </div></td><td class=\"c x25d y187e w216 h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">9.865 </div></td><td class=\"c x25e y187e w1fa h3d\"><div class=\"t m0 x6 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y187e w218 h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">193.445 </div></td></tr><tr><td class=\"c x25f y187f w3b4 h2ce\"><div class=\"t m0 x1b7 h2 y1828 ff1 fs0 fc0 sc0 ls0 ws0\">Variazione perimetro di<span class=\"_ _82\"> </span></div></td><td class=\"c x25b y1880 w215 h50\"><div class=\"t m0 x29 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">(1.088) </div></td><td class=\"c x252 y1880 w216 h50\"><div class=\"t m0 xc7 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">(5.359) </div></td><td class=\"c x25c y1880 w217 h50\"><div class=\"t m0 x1d h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">(7.731) </div></td><td class=\"c x25d y1880 w216 h50\"><div class=\"t m0 x52 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">(598) </div></td><td class=\"c x25e y1880 w1fa h50\"><div class=\"t m0 x6 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y1880 w218 h50\"><div class=\"t m0 x19 h3 y29d ff2 fs0 fc0 sc0 ls0 ws0\">(14.776) </div></td></tr><tr><td class=\"c x260 y1881 w3b5 h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1882 w214 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x25b y1882 w215 h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(33.530) </div></td><td class=\"c x252 y1882 w216 h3d\"><div class=\"t m0 xc7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(3.473) </div></td><td class=\"c x25c y1882 w217 h3d\"><div class=\"t m0 x49 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(157.376) </div></td><td class=\"c x25d y1882 w216 h3d\"><div class=\"t m0 xc6 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(11.229) </div></td><td class=\"c x25e y1882 w1fa h3d\"><div class=\"t m0 x6 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y1882 w218 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(205.608) </div></td></tr><tr><td class=\"c x1f0 y1883 w214 h3d\"><div class=\"t m0 x6f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x25b y1883 w215 h3d\"><div class=\"t m0 x70 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(39) </div></td><td></td><td class=\"c x25c y1883 w217 h3d\"><div class=\"t m0 x57 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">41<span class=\"ls0\"> </span></div></td><td class=\"c x25d y1883 w216 h3d\"><div class=\"t m0 x1d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(76) </div></td><td></td><td class=\"c x256 y1883 w218 h3d\"><div class=\"t m0 x27 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(74) </div></td></tr><tr><td class=\"c x1f0 y1884 w214 h40\"><div class=\"t m0 x13d h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x25b y1884 w215 h40\"><div class=\"t m0 x27 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">381.796 </div></td><td class=\"c x252 y1884 w216 h40\"><div class=\"t m0 x19 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">21.372 </div></td><td class=\"c x25c y1884 w217 h40\"><div class=\"t m0 x19 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">1.256.232 </div></td><td class=\"c x25d y1884 w216 h40\"><div class=\"t m0 xf h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">151.109 </div></td><td class=\"c x25e y1884 w1fa h40\"><div class=\"t m0 x6 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y1884 w218 h40\"><div class=\"t m0 xc6 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">1.810.510 </div></td></tr><tr><td class=\"c x1f0 y1885 w219 h3d\"><div class=\"t m0 x13d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x25b y1885 w215 h3d\"><div class=\"t m0 x27 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">381.796 </div></td><td class=\"c x252 y1885 w216 h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">21.372 </div></td><td class=\"c x25c y1885 w217 h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">1.256.232 </div></td><td class=\"c x25d y1885 w216 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">151.109 </div></td><td class=\"c x25e y1885 w1fa h3d\"><div class=\"t m0 x6 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y1885 w21a h3d\"><div class=\"t m0 xc6 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">1.810.510 </div></td></tr><tr><td class=\"c x1f0 y1886 w219 h40\"><div class=\"t m0 x14 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x25b y1886 w215 h40\"><div class=\"t m0 x2a h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">20.676 </div></td><td class=\"c x252 y1886 w216 h40\"><div class=\"t m0 x21 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">3.969 </div></td><td class=\"c x25c y1886 w217 h40\"><div class=\"t m0 x15 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">65.390 </div></td><td class=\"c x25d y1886 w216 h40\"><div class=\"t m0 x19 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">33.875 </div></td><td></td><td class=\"c x256 y1886 w21a h40\"><div class=\"t m0 x49 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">123.911 </div></td></tr><tr><td class=\"c x1f0 y1887 w219 h3d\"><div class=\"t m0 xd8 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x25b y1887 w215 h3d\"><div class=\"t m0 x29 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(3.808) </div></td><td class=\"c x252 y1887 w216 h3d\"><div class=\"t m0 x23 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x25c y1887 w217 h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(17.121) </div></td><td class=\"c x25d y1887 w216 h3d\"><div class=\"t m0 xc6 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(11.636) </div></td><td></td><td class=\"c x256 y1887 w21a h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(32.565) </div></td></tr><tr><td class=\"c x1f0 y1888 w219 h202\"><div class=\"t m0 x23 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29 </div></td><td class=\"c x25b y1888 w215 h202\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">32.350 </div></td><td class=\"c x252 y1888 w216 h202\"><div class=\"t m0 x15 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">850<span class=\"ls0\"> </span></div></td><td class=\"c x25c y1888 w217 h202\"><div class=\"t m0 x1c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">156.700 </div></td><td class=\"c x25d y1888 w216 h202\"><div class=\"t m0 x19 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">11.416 </div></td><td></td><td class=\"c x256 y1888 w21a h202\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">201.316 </div></td></tr><tr><td class=\"c x1f0 y1889 w219 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Differenze cambio </div></td><td class=\"c x25b y1889 w215 h3d\"><div class=\"t m0 x29 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(7.687) </div></td><td class=\"c x252 y1889 w216 h3d\"><div class=\"t m0 x52 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(178) </div></td><td class=\"c x25c y1889 w217 h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(40.687) </div></td><td class=\"c x25d y1889 w216 h3d\"><div class=\"t m0 xc7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">(2.349) </div></td><td></td><td class=\"c x256 y1889 w21a h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(50.901) </div></td></tr><tr><td class=\"c x1f0 y188a w219 h40\"><div class=\"t m0 x6f h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x25b y188a w215 h40\"><div class=\"t m0 x14f h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">(305) </div></td><td></td><td class=\"c x25c y188a w217 h40\"><div class=\"t m0 x25 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">(2) </div></td><td class=\"c x25d y188a w216 h40\"><div class=\"t m0 x52 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">(261) </div></td><td></td><td class=\"c x256 y188a w21a h40\"><div class=\"t m0 x15 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">(568) </div></td></tr><tr><td class=\"c x1f0 y188b w219 h3d\"><div class=\"t m0 x13d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x25b y188b w215 h3d\"><div class=\"t m0 x27 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">423.022 </div></td><td class=\"c x252 y188b w216 h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">26.013 </div></td><td class=\"c x25c y188b w217 h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">1.420.513 </div></td><td class=\"c x25d y188b w216 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">182.155 </div></td><td class=\"c x25e y188b w1fa h3d\"><div class=\"t m0 x6 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y188b w21a h3d\"><div class=\"t m0 xc6 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">2.051.703 </div></td></tr><tr><td class=\"c x1f0 y188c w214 h40\"><div class=\"t m0 x14e h3e y18f ffb fs0 fc0 sc0 ls0 ws0\">Valore netto </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y188d w214 h3d\"><div class=\"t m0 x13d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x25b y188d w215 h3d\"><div class=\"t m0 x27 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">251.739 </div></td><td class=\"c x252 y188d w216 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">177.563 </div></td><td class=\"c x25c y188d w217 h3d\"><div class=\"t m0 x1c h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">351.838 </div></td><td class=\"c x25d y188d w216 h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">54.074 </div></td><td class=\"c x25e y188d w1fa h3d\"><div class=\"t m0 x5e h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">56.554 </div></td><td class=\"c x256 y188d w218 h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">891.769 </div></td></tr><tr><td class=\"c x1f0 y188e w214 h3d\"><div class=\"t m0 x13d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x25b y188e w215 h3d\"><div class=\"t m0 x27 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">254.159 </div></td><td class=\"c x252 y188e w216 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">169.724 </div></td><td class=\"c x25c y188e w217 h3d\"><div class=\"t m0 x1c h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">368.829 </div></td><td class=\"c x25d y188e w216 h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">70.924 </div></td><td class=\"c x25e y188e w1fa h3d\"><div class=\"t m0 x5e h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">95.817 </div></td><td class=\"c x256 y188e w218 h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">959.454 </div></td></tr><tr><td class=\"c x1f0 y188f w219 h3d\"><div class=\"t m0 x13d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x25b y188f w215 h3d\"><div class=\"t m0 x27 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">271.511 </div></td><td class=\"c x252 y188f w216 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">171.369 </div></td><td class=\"c x25c y188f w217 h3d\"><div class=\"t m0 x1c h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">392.540 </div></td><td class=\"c x25d y188f w216 h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">81.358 </div></td><td class=\"c x25e y188f w1fa h3d\"><div class=\"t m0 x13f h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">129.200 </div></td><td class=\"c x256 y188f w21a h3d\"><div class=\"t m0 xc6 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">1.045.980 </div></td></tr></table> <span class=\"_ _29\"> </span>Le <span class=\"_ _4\"> </span>vite <span class=\"_ _1c\"> </span>utili <span class=\"_ _4\"> </span>adottate <span class=\"_ _4\"> </span>dal <span class=\"_ _1c\"> </span>Gruppo <span class=\"_ _4\"> </span>sono <span class=\"_ _4\"> </span>riportate <span class=\"_ _1c\"> </span>nel <span class=\"_ _4\"> </span>paragrafo <span class=\"_ _1c\"> </span>relativo <span class=\"_ _1c\"> </span>ai <span class=\"_ _4\"> </span>criteri <span class=\"_ _4\"> </span>di valutazione cui si ri<span class=\"_ _0\"></span>nvia.   <span class=\"_ _29\"> </span> <span class=\"_ _3b\"> </span>Il <span class=\"_ _14\"></span>valore <span class=\"_ _6\"></span>netto <span class=\"_ _14\"></span>contabil<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>degli <span class=\"_ _14\"></span>immobili, <span class=\"_ _14\"></span>impianti <span class=\"_ _6\"></span>e <span class=\"_ _14\"></span>macchinari <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _14\"></span>impegnato<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>per <span class=\"_ _14\"></span>105,3<span class=\"_ _0\"></span> milioni <span class=\"_ _6d\"></span>di <span class=\"_ _16\"></span>Euro <span class=\"_ _17\"></span>(101,1 <span class=\"_ _16\"></span>milioni <span class=\"_ _6d\"></span>di <span class=\"_ _17\"></span>Euro <span class=\"_ _16\"></span>al <span class=\"_ _16\"></span>31 <span class=\"_ _17\"></span>dicembre <span class=\"_ _6d\"></span>2023), <span class=\"_ _16\"></span>a <span class=\"_ _17\"></span>garanzia <span class=\"_ _6d\"></span>di <span class=\"_ _16\"></span>f<span class=\"_ _6\"></span>inan<span class=\"_ _0\"></span>ziamenti <span class=\"_ _16\"></span>bancari il cui ammontare residuo al 31 <span class=\"_ _6\"></span>dicembre 2024 \u00e8 pari a 106,1 milioni di <span class=\"_ _6\"></span>Euro <span class=\"_ _6\"></span>(120,7 milioni di Euro al 31 dicemb<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>e 2023).  <span class=\"_ _29\"> </span> <span class=\"_ _3b\"> </span>Al <span class=\"_ _19\"> </span>31 <span class=\"_ _19\"> </span>dicembre <span class=\"_ _19\"> </span>2024 <span class=\"_ _19\"> </span>non <span class=\"_ _19\"> </span>ci <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span><span class=\"ff7\">impegni <span class=\"_ _19\"> </span>contrattuali <span class=\"_ _19\"> </span>in <span class=\"_ _19\"> </span>essere <span class=\"_ _19\"> </span>per <span class=\"_ _19\"> </span>l\u2019acquisto <span class=\"_ _19\"> </span>di<span class=\"_ _0\"></span> </span>immobili, impianti<span class=\"_ _17\"></span> e macchinari (nessun impegno al<span class=\"_ _0\"></span> 31 dicembre <span class=\"ls1\">2023<span class=\"ls7\">).</span></span> <span class=\"_ _5\"> </span>  <span class=\"_ _29\"> </span> <span class=\"_ _3b\"> </span>Gli <span class=\"_ _19\"></span>incre<span class=\"_ _0\"></span>menti <span class=\"_ _19\"> </span>del <span class=\"_ _12\"></span>periodo, <span class=\"_ _19\"> </span>relativi <span class=\"_ _19\"> </span>principalmen<span class=\"_ _17\"></span>te <span class=\"_ _19\"> </span>al <span class=\"_ _19\"> </span>Gruppo <span class=\"_ _19\"></span>Cementi<span class=\"_ _0\"></span>r, <span class=\"_ _19\"> </span>riguardano prevalentemente<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>investimenti<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>per <span class=\"_ _6\"></span>l\u2019efficien<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>amento degli <span class=\"_ _6\"></span>impianti, finalizzati <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>diminuzion<span class=\"_ _0\"></span>e dei <span class=\"_ _16\"></span>consumi <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>elettricit\u00e0, <span class=\"_ _16\"></span>combustibil<span class=\"_ _0\"></span>i <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>materie <span class=\"_ _17\"></span>prime, <span class=\"_ _17\"></span>nonch\u00e9 <span class=\"_ _16\"></span>altri <span class=\"_ _17\"></span>investim<span class=\"_ _17\"></span>ent<span class=\"_ _6\"></span>i <span class=\"_ _16\"></span>per <span class=\"_ _17\"></span>l\u2019aumento<span class=\"_ _0\"></span> della <span class=\"_ _5\"> </span>capacit\u00e0 <span class=\"_ _13\"> </span>di <span class=\"_ _5\"> </span>macinazione <span class=\"_ _5\"> </span>o <span class=\"_ _13\"> </span>di <span class=\"_ _5\"> </span>stoccaggio <span class=\"_ _5\"> </span>ed <span class=\"_ _13\"> </span>il <span class=\"_ _5\"> </span>m<span class=\"_ _6\"></span>iglioramento<span class=\"_ _17\"></span> <span class=\"_ _13\"> </span>della <span class=\"_ _5\"> </span>logistica <span class=\"_ _13\"> </span>di trasferimento <span class=\"_ _22\"> </span>materiali <span class=\"_ _7\"> </span>all\u2019interno <span class=\"_ _22\"> </span>degli <span class=\"_ _7\"> </span>impianti. <span class=\"_ _7\"> </span>Sono <span class=\"_ _7\"> </span>inoltre <span class=\"_ _7\"> </span>inclusi <span class=\"_ _22\"> </span>investimenti <span class=\"_ _7\"> </span>in sostenibilit\u00e0 <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>aumentare <span class=\"_ _15\"></span>l\u2019util<span class=\"_ _0\"></span>izzo <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>combustibi<span class=\"_ _0\"></span>li <span class=\"_ _15\"></span>alternativi <span class=\"_ _15\"></span>rispetto <span class=\"_ _15\"></span>ai <span class=\"_ _15\"></span>tradizionali<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>oltre <span class=\"_ _12\"></span><span class=\"ff1 lsc\">a </span>progetti <span class=\"_ _52\"> </span>per <span class=\"_ _27\"> </span>nuovi <span class=\"_ _52\"> </span>sil<span class=\"ls1\">os</span> <span class=\"_ _52\"> </span>di <span class=\"_ _27\"> </span>cemento. <span class=\"_ _27\"> </span>L'inve<span class=\"_ _17\"></span>st<span class=\"_ _6\"></span>imento <span class=\"_ _52\"> </span>pi\u00f9 <span class=\"_ _27\"> </span>imp<span class=\"_ _0\"></span>ortante <span class=\"_ _52\"> </span>riguarda l'ammoderna<span class=\"_ _0\"></span>mento <span class=\"_ _13\"> </span>del <span class=\"_ _5\"> </span>forno <span class=\"_ _13\"> </span>dell'impianto<span class=\"_ _17\"></span> <span class=\"_ _13\"> </span>belga, <span class=\"_ _13\"> </span>per <span class=\"_ _5\"> </span>aumentare <span class=\"_ _13\"> </span>l'us<span class=\"_ _17\"></span>o <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>combustibil<span class=\"_ _0\"></span>i alternativi <span class=\"_ _14\"></span>dall'attuale <span class=\"_ _14\"></span>40% <span class=\"_ _15\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>oltre<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>70% <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>la <span class=\"_ _6\"></span>r<span class=\"_ _6\"></span>iattivazion<span class=\"_ _17\"></span>e <span class=\"_ _15\"></span>del <span class=\"_ _14\"></span>secondo <span class=\"_ _15\"></span>forno <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>produzione del <span class=\"_ _12\"></span>clinker <span class=\"_ _19\"> </span>in <span class=\"_ _12\"></span>Egitto. <span class=\"_ _12\"></span>Significativi, <span class=\"_ _19\"></span>infine<span class=\"_ _17\"></span>, <span class=\"_ _19\"> </span>sono <span class=\"_ _12\"></span>anche <span class=\"_ _19\"> </span>investimenti<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>contabilizzati <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>base <span class=\"_ _19\"> </span>al principio <span class=\"_ _12\"></span>contabile <span class=\"_ _12\"></span>IFRS <span class=\"_ _12\"></span>16 <span class=\"_ _12\"></span>relativi <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>rinnovo <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>automezzi <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>trasporto <span class=\"_ _3\"></span>e <span class=\"_ _19\"> </span>distribuzione <span class=\"_ _12\"></span>di cemento, calcest<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>uzzo e ag<span class=\"_ _0\"></span>gregati e ad alcuni <span class=\"_ _0\"></span>terminali di cemen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o.<span class=\"_ _82\"> </span>Per <span class=\"_ _1c\"> </span>maggiori <span class=\"_ _4\"> </span>dettagli  relativamente <span class=\"_ _1c\"> </span>all\u2019incremento <span class=\"_ _1c\"> </span>relativo <span class=\"_ _4\"> </span>alla  Variazione <span class=\"_ _1c\"> </span>perimetro <span class=\"_ _4\"> </span>di consolidamento si<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>riman<span class=\"_ _17\"></span>da alla nota 37 Acquisizioni<span class=\"_ _0\"></span> e cessioni aziendali.  <span class=\"_ _29\"> </span> <span class=\"_ _3b\"> </span>Gli  ammortamenti  <span class=\"ff7\">dell\u2019esercizio  </span>(nota  26) <span class=\"_ _1c\"> </span>sono  calcolati  considerando  il  logorio tecnico, l\u2019obsol<span class=\"_ _17\"></span>escenza tecnologica e il presunto <span class=\"_ _0\"></span>valore di realizzo. <span class=\"ff1\"> </span>Con <span class=\"_ _17\"></span>riferimento <span class=\"_ _17\"></span>agli i<span class=\"_ _0\"></span>mpatti <span class=\"_ _17\"></span>derivanti <span class=\"_ _17\"></span>dall\u2019applicazione <span class=\"_ _17\"></span>dell\u2019IFRS <span class=\"_ _17\"></span>16 <span class=\"_ _17\"></span>per il <span class=\"_ _17\"></span>Gruppo <span class=\"_ _17\"></span>al 31 dicembre <span class=\"ls1\">2024</span>, si ripo<span class=\"_ _17\"></span>rt<span class=\"_ _6\"></span>ano di segui<span class=\"_ _0\"></span>to le seguen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i informazioni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>integra<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ive: <table class=\"s w3ec h2cf\" id=\"_22b7b885-9ec2-4ccd-8c08-2b87d37d96db\"><tr><td></td><td class=\"c x261 y1890 w3ed h2d0\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Terreni e<span class=\"_ _82\"> </span></div></td><td class=\"c x262 y1890 w3ee h2d0\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Impianti e<span class=\"_ _82\"> </span></div></td><td class=\"c x263 y1891 w5f h101\"><div class=\"t m0 xc6 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">Altri beni </div></td><td class=\"c x264 y1890 w3ef h2d0\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Totale attivit\u00e0<span class=\"_ _0\"></span> per diritto di<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x265 y1892 w3f0 h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">fabbricati<span class=\"_ _82\"> </span></div></td><td class=\"c x266 y1892 w3f1 h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">macchinari<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x267 y1892 w3f2 h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">utilizzo<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y1893 w46 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Valore lordo a<span class=\"_ _0\"></span>l 1\u00b0 gennaio 202<span class=\"_ _0\"></span>3 </div></td><td class=\"c x268 y1893 w21b h1ed\"><div class=\"t m0 x57 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">60.824 </div></td><td class=\"c x269 y1893 w21c h1ed\"><div class=\"t m0 x66 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">27.193 </div></td><td class=\"c x263 y1893 w5f h1ed\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">103.114 </div></td><td class=\"c x26a y1893 w21d h1ed\"><div class=\"t m0 x6e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">191.128 </div></td></tr><tr><td class=\"c x1f0 y1894 w46 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x268 y1894 w21b h1ec\"><div class=\"t m0 x6a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">5.610 </div></td><td class=\"c x269 y1894 w21c h1ec\"><div class=\"t m0 x66 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">10.357 </div></td><td class=\"c x263 y1894 w5f h1ec\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">29.704 </div></td><td class=\"c x26a y1894 w21d h1ec\"><div class=\"t m0 x8c h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">45.671 </div></td></tr><tr><td class=\"c x1f0 y1895 w46 h226\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x268 y1895 w21b h226\"><div class=\"t m0 x20 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(860)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y1895 w21c h226\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(702)<span class=\"ls0\"> </span></div></td><td class=\"c x263 y1895 w5f h226\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(13.176) </div></td><td class=\"c x26a y1895 w21d h226\"><div class=\"t m0 x4f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(14.738) </div></td></tr><tr><td class=\"c x1bf y1897 w3bb h2b5\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">Variazione perimetr<span class=\"_ _0\"></span>o di<span class=\"_ _82\"> </span></div></td><td class=\"c x268 y1898 w21b h101\"><div class=\"t m0 x20 h43 y8d5 ff1 fs8 fc0 sc0 ls28 ws0\">(318)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y1898 w21c h101\"><div class=\"t m0 x13d h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 y1898 w5f h101\"><div class=\"t m0 x3d h43 y8d5 ff1 fs8 fc0 sc0 ls28 ws0\">(26)<span class=\"ls0\"> </span></div></td><td class=\"c x26a y1898 w21d h101\"><div class=\"t m0 x0 h43 y8d5 ff1 fs8 fc0 sc0 ls28 ws0\">(344)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1bf y1899 w3bc h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y189a w46 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29<span class=\"_ _17\"></span> </div></td><td class=\"c x268 y189a w21b h1ed\"><div class=\"t m0 x126 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">125<span class=\"ls0\"> </span></div></td><td class=\"c x269 y189a w21c h1ed\"><div class=\"t m0 x83 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">232<span class=\"ls0\"> </span></div></td><td class=\"c x263 y189a w5f h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">422<span class=\"ls0\"> </span></div></td><td class=\"c x26a y189a w21d h1ed\"><div class=\"t m0 x151 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">779<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y189b w46 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Differenze ca<span class=\"_ _0\"></span>mbio </div></td><td class=\"c x268 y189b w21b h1ed\"><div class=\"t m0 x20 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(790)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y189b w21c h1ed\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(955)<span class=\"ls0\"> </span></div></td><td class=\"c x263 y189b w5f h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(3.576) </div></td><td class=\"c x26a y189b w21d h1ed\"><div class=\"t m0 x84 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(5.321) </div></td></tr><tr><td class=\"c x1f0 y189c w46 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x268 y189c w21b h1ec\"><div class=\"t m0 x63 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">13<span class=\"ls0\"> </span></div></td><td class=\"c x269 y189c w21c h1ec\"><div class=\"t m0 x15e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x263 y189c w5f h1ec\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.078 </div></td><td class=\"c x26a y189c w21d h1ec\"><div class=\"t m0 x2 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.092 </div></td></tr><tr><td class=\"c x1f0 y189d w46 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Valore lordo a<span class=\"_ _0\"></span>l 31 dicembre<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>2023 </div></td><td class=\"c x268 y189d w21b h1ed\"><div class=\"t m0 x57 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">64.603 </div></td><td class=\"c x269 y189d w21c h1ed\"><div class=\"t m0 x66 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">36.126 </div></td><td class=\"c x263 y189d w5f h1ed\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">117.541 </div></td><td class=\"c x26a y189d w21d h1ed\"><div class=\"t m0 x6e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">218.267 </div></td></tr><tr><td></td><td class=\"c x268 y189e w21b h1ed\"><div class=\"t m0 x6a h43 y1b6 ff1 fs8 fcc sc0 ls0 ws0\">#RIF! </div></td><td class=\"c x269 y189e w21c h1ed\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fcc sc0 ls0 ws0\">#RIF! </div></td><td class=\"c x263 y189e w5f h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fcc sc0 ls0 ws0\">#RIF! </div></td><td></td></tr><tr><td class=\"c x1bf y189f w3f3 h2d1\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Fondo ammort<span class=\"_ _0\"></span>amento al 1\u00b0 gen<span class=\"_ _17\"></span>naio<span class=\"_ _82\"> </span></div></td><td class=\"c x268 y18a0 w21b h101\"><div class=\"t m0 x57 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">25.814 </div></td><td class=\"c x269 y18a0 w21c h101\"><div class=\"t m0 x66 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">13.364 </div></td><td class=\"c x263 y18a0 w5f h101\"><div class=\"t m0 x21 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">58.657 </div></td><td class=\"c x26a y18a0 w21d h101\"><div class=\"t m0 x8c h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">97.834 </div></td></tr><tr><td class=\"c x1bf y18a1 w3f4 h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y18a2 w46 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Ammortamenti<span class=\"_ _17\"></span> </div></td><td class=\"c x268 y18a2 w21b h1ed\"><div class=\"t m0 x6a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">8.847 </div></td><td class=\"c x269 y18a2 w21c h1ed\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">4.752 </div></td><td class=\"c x263 y18a2 w5f h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">22.062 </div></td><td class=\"c x26a y18a2 w21d h1ed\"><div class=\"t m0 x8c h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">35.661 </div></td></tr><tr><td class=\"c x1f0 y18a3 w46 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x268 y18a3 w21b h1ec\"><div class=\"t m0 x20 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(483)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y18a3 w21c h1ec\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(698)<span class=\"ls0\"> </span></div></td><td class=\"c x263 y18a3 w5f h1ec\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(11.935) </div></td><td class=\"c x26a y18a3 w21d h1ec\"><div class=\"t m0 x4f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(13.116) </div></td></tr><tr><td class=\"c x1bf y18a4 w3bb h2d2\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">Variazione perimetr<span class=\"_ _0\"></span>o di<span class=\"_ _82\"> </span></div></td><td class=\"c x268 y18a5 w21b h102\"><div class=\"t m0 x30 h43 y8c ff1 fs8 fc0 sc0 ls28 ws0\">(11)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y18a5 w21c h102\"><div class=\"t m0 x13d h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 y18a5 w5f h102\"><div class=\"t m0 x3d h43 y8c ff1 fs8 fc0 sc0 ls28 ws0\">(16)<span class=\"ls0\"> </span></div></td><td class=\"c x26a y18a5 w21d h102\"><div class=\"t m0 x151 h43 y8c ff1 fs8 fc0 sc0 ls28 ws0\">(27)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1bf y18a6 w3bc h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y18a7 w46 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29<span class=\"_ _17\"></span> </div></td><td class=\"c x268 y18a7 w21b h1ec\"><div class=\"t m0 x126 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">114<span class=\"ls0\"> </span></div></td><td class=\"c x269 y18a7 w21c h1ec\"><div class=\"t m0 x83 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">165<span class=\"ls0\"> </span></div></td><td class=\"c x263 y18a7 w5f h1ec\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">376<span class=\"ls0\"> </span></div></td><td class=\"c x26a y18a7 w21d h1ec\"><div class=\"t m0 x151 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">655<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y18a8 w46 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Differenze ca<span class=\"_ _0\"></span>mbio </div></td><td class=\"c x268 y18a8 w21b h1ed\"><div class=\"t m0 x20 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(336)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y18a8 w21c h1ed\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(546)<span class=\"ls0\"> </span></div></td><td class=\"c x263 y18a8 w5f h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(1.920) </div></td><td class=\"c x26a y18a8 w21d h1ed\"><div class=\"t m0 x84 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(2.802) </div></td></tr><tr><td class=\"c x1f0 y18a9 w46 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x268 y18a9 w21b h1ed\"><div class=\"t m0 x31 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(4)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y18a9 w21c h1ed\"><div class=\"t m0 x13d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 y18a9 w5f h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">19<span class=\"ls0\"> </span></div></td><td class=\"c x26a y18a9 w21d h1ed\"><div class=\"t m0 x15f h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">15<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1bf y18ab w3f5 h2d3\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Fondo ammort<span class=\"_ _0\"></span>amento al 31<span class=\"_ _82\"> </span></div></td><td class=\"c x268 y18ac w21b h101\"><div class=\"t m0 x57 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">33.941 </div></td><td class=\"c x269 y18ac w21c h101\"><div class=\"t m0 x66 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">17.037 </div></td><td class=\"c x263 y18ac w5f h101\"><div class=\"t m0 x21 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">67.243 </div></td><td class=\"c x26a y18ac w21d h101\"><div class=\"t m0 x6e h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">118.220 </div></td></tr><tr><td class=\"c x1bf y18ad w3f6 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">dicembre 2023<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y18ae w46 h226\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Valore netto a<span class=\"_ _0\"></span>l 31 dicembre 202<span class=\"_ _17\"></span>3 </div></td><td class=\"c x268 y18ae w21b h226\"><div class=\"t m0 x57 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">30.662 </div></td><td class=\"c x269 y18ae w21c h226\"><div class=\"t m0 x66 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">19.089 </div></td><td class=\"c x263 y18ae w5f h226\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">50.298 </div></td><td class=\"c x26a y18ae w21d h226\"><div class=\"t m0 x6e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">100.047 </div></td></tr><tr><td></td><td class=\"c x261 y18af w3ed h2d5\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Terreni e<span class=\"_ _82\"> </span></div></td><td class=\"c x262 y18af w3ee h2d5\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Impianti e<span class=\"_ _82\"> </span></div></td><td class=\"c x263 y18b0 w5f h102\"><div class=\"t m0 xc6 h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\">Altri beni </div></td><td class=\"c x264 y18af w3ef h2d5\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Totale attivit\u00e0<span class=\"_ _0\"></span> per diritto di<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x265 y18b1 w3f0 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">fabbricati<span class=\"_ _82\"> </span></div></td><td class=\"c x266 y18b1 w3f1 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">macchinari<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x267 y18b1 w3f2 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">utilizzo<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y18b2 w21e h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Valore lordo a<span class=\"_ _0\"></span>l 1\u00b0 gennaio 202<span class=\"_ _0\"></span>4 </div></td><td class=\"c x268 y18b2 w21b h1ec\"><div class=\"t m0 x57 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">64.603 </div></td><td class=\"c x269 y18b2 w21c h1ec\"><div class=\"t m0 x66 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">36.126 </div></td><td class=\"c x263 y18b2 w5f h1ec\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">117.541 </div></td><td class=\"c x26a y18b2 w21f h1ec\"><div class=\"t m0 x6e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">218.267 </div></td></tr><tr><td class=\"c x1f0 y18b3 w21e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x268 y18b3 w21b h1ed\"><div class=\"t m0 x57 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">13.219 </div></td><td class=\"c x269 y18b3 w21c h1ed\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3.607 </div></td><td class=\"c x263 y18b3 w5f h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">37.811 </div></td><td class=\"c x26a y18b3 w21f h1ed\"><div class=\"t m0 x8c h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">54.637 </div></td></tr><tr><td class=\"c x1f0 y18b4 w21e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x268 y18b4 w21b h1ed\"><div class=\"t m0 x14f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(5.570) </div></td><td class=\"c x269 y18b4 w21c h1ed\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(803)<span class=\"ls0\"> </span></div></td><td class=\"c x263 y18b4 w5f h1ed\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(12.385) </div></td><td class=\"c x26a y18b4 w21f h1ed\"><div class=\"t m0 x4f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(18.758) </div></td></tr><tr><td class=\"c x1bf y18b5 w3bb h2b4\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Variazione perimetr<span class=\"_ _0\"></span>o di<span class=\"_ _82\"> </span></div></td><td class=\"c x268 y18b6 w21b h101\"><div class=\"t m0 x14e h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x269 y18b6 w21c h101\"><div class=\"t m0 x13d h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 y18b6 w5f h101\"><div class=\"t m0 x37 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y18b6 w21f h101\"><div class=\"t m0 x81 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1bf y18b7 w3bc h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y18b8 w21e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29<span class=\"_ _17\"></span> </div></td><td class=\"c x268 y18b8 w21b h1ed\"><div class=\"t m0 x30 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(86)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y18b8 w21c h1ed\"><div class=\"t m0 x83 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">220<span class=\"ls0\"> </span></div></td><td class=\"c x263 y18b8 w5f h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.323 </div></td><td class=\"c x26a y18b8 w21f h1ed\"><div class=\"t m0 x2 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.457 </div></td></tr><tr><td class=\"c x1f0 y18b9 w21e h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Differenze ca<span class=\"_ _0\"></span>mbio </div></td><td class=\"c x268 y18b9 w21b h1ec\"><div class=\"t m0 x20 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(194)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y18b9 w21c h1ec\"><div class=\"t m0 x83 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">970<span class=\"ls0\"> </span></div></td><td class=\"c x263 y18b9 w5f h1ec\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">53<span class=\"ls0\"> </span></div></td><td class=\"c x26a y18b9 w21f h1ec\"><div class=\"t m0 x151 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">829<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y18ba w21e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x268 y18ba w21b h1ed\"><div class=\"t m0 x30 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(38)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y18ba w21c h1ed\"><div class=\"t m0 x83 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">288<span class=\"ls0\"> </span></div></td><td class=\"c x263 y18ba w5f h1ed\"><div class=\"t m0 x3b h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(180)<span class=\"ls0\"> </span></div></td><td class=\"c x26a y18ba w21f h1ed\"><div class=\"t m0 x15f h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">71<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y18bb w21e h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Valore lordo a<span class=\"_ _0\"></span>l 31 dicembre<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>2024 </div></td><td class=\"c x268 y18bb w21b h219\"><div class=\"t m0 x57 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">71.933 </div></td><td class=\"c x269 y18bb w21c h219\"><div class=\"t m0 x66 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">40.408 </div></td><td class=\"c x263 y18bb w5f h219\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">145.163 </div></td><td class=\"c x26a y18bb w21f h219\"><div class=\"t m0 x6e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">257.502 </div></td></tr><tr><td></td><td class=\"c x268 y18bc w21b h1ec\"><div class=\"t m0 x6a h43 y1b6 ff1 fs8 fcc sc0 ls0 ws0\">#RIF! </div></td><td class=\"c x269 y18bc w21c h1ec\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fcc sc0 ls0 ws0\">#RIF! </div></td><td class=\"c x263 y18bc w5f h1ec\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fcc sc0 ls0 ws0\">#RIF! </div></td><td></td></tr><tr><td class=\"c x1bf y18bd w3f3 h2d3\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Fondo ammort<span class=\"_ _0\"></span>amento al 1\u00b0 gen<span class=\"_ _17\"></span>naio<span class=\"_ _82\"> </span></div></td><td class=\"c x268 y18be w21b h101\"><div class=\"t m0 x57 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">33.941 </div></td><td class=\"c x269 y18be w21c h101\"><div class=\"t m0 x66 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">17.037 </div></td><td class=\"c x263 y18be w5f h101\"><div class=\"t m0 x21 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">67.243 </div></td><td class=\"c x26a y18be w21f h101\"><div class=\"t m0 x6e h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">118.220 </div></td></tr><tr><td class=\"c x1bf y18bf w3f4 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y18c0 w21e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Ammortamenti<span class=\"_ _17\"></span> </div></td><td class=\"c x268 y18c0 w21b h1ed\"><div class=\"t m0 x6a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">9.096 </div></td><td class=\"c x269 y18c0 w21c h1ed\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">5.313 </div></td><td class=\"c x263 y18c0 w5f h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">28.504 </div></td><td class=\"c x26a y18c0 w21f h1ed\"><div class=\"t m0 x8c h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">42.913 </div></td></tr><tr><td class=\"c x1f0 y18c1 w21e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x268 y18c1 w21b h1ed\"><div class=\"t m0 x14f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(4.164) </div></td><td class=\"c x269 y18c1 w21c h1ed\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(829)<span class=\"ls0\"> </span></div></td><td class=\"c x263 y18c1 w5f h1ed\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(10.859) </div></td><td class=\"c x26a y18c1 w21f h1ed\"><div class=\"t m0 x4f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(15.852) </div></td></tr><tr><td class=\"c x1f0 y18c2 w21e h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazioni IAS 29<span class=\"_ _17\"></span> </div></td><td class=\"c x268 y18c2 w21b h1ec\"><div class=\"t m0 x20 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(121)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y18c2 w21c h1ec\"><div class=\"t m0 x83 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">185<span class=\"ls0\"> </span></div></td><td class=\"c x263 y18c2 w5f h1ec\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.688 </div></td><td class=\"c x26a y18c2 w21f h1ec\"><div class=\"t m0 x2 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.752 </div></td></tr><tr><td class=\"c x1f0 y18c3 w21e h226\"><div class=\"t m0 x1b h43 y92b ff1 fs8 fc0 sc0 ls0 ws0\">Differenze ca<span class=\"_ _0\"></span>mbio </div></td><td class=\"c x268 y18c3 w21b h226\"><div class=\"t m0 x20 h43 y92b ff1 fs8 fc0 sc0 ls28 ws0\">(125)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y18c3 w21c h226\"><div class=\"t m0 x83 h43 y92b ff1 fs8 fc0 sc0 ls10 ws0\">584<span class=\"ls0\"> </span></div></td><td class=\"c x263 y18c3 w5f h226\"><div class=\"t m0 x24 h43 y92b ff1 fs8 fc0 sc0 ls10 ws0\">212<span class=\"ls0\"> </span></div></td><td class=\"c x26a y18c3 w21f h226\"><div class=\"t m0 x151 h43 y92b ff1 fs8 fc0 sc0 ls10 ws0\">671<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y18c4 w21e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x268 y18c4 w21b h1ed\"><div class=\"t m0 x31 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(4)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y18c4 w21c h1ed\"><div class=\"t m0 x13d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 y18c4 w5f h1ed\"><div class=\"t m0 x3b h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(134)<span class=\"ls0\"> </span></div></td><td class=\"c x26a y18c4 w21f h1ed\"><div class=\"t m0 x0 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(138)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1bf y18c5 w3f5 h2d6\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Fondo ammort<span class=\"_ _0\"></span>amento al 31<span class=\"_ _82\"> </span></div></td><td class=\"c x268 y18c6 w21b h101\"><div class=\"t m0 x57 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">38.623 </div></td><td class=\"c x269 y18c6 w21c h101\"><div class=\"t m0 x66 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">22.290 </div></td><td class=\"c x263 y18c6 w5f h101\"><div class=\"t m0 x21 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">86.655 </div></td><td class=\"c x26a y18c6 w21f h101\"><div class=\"t m0 x6e h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">147.566 </div></td></tr><tr><td class=\"c x1bf y18c7 w3f6 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">dicembre 2024<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y18c8 w21e h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Valore netto a<span class=\"_ _0\"></span>l 31 dicembre 202<span class=\"_ _17\"></span>4 </div></td><td class=\"c x268 y18c8 w21b h1ed\"><div class=\"t m0 x57 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">33.311 </div></td><td class=\"c x269 y18c8 w21c h1ed\"><div class=\"t m0 x66 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">18.118 </div></td><td class=\"c x263 y18c8 w5f h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">58.508 </div></td><td class=\"c x26a y18c8 w21f h1ed\"><div class=\"t m0 x6e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">109.936 </div></td></tr></table>Al <span class=\"_ _6\"></span>31 <span class=\"_ _15\"></span>dicemb<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>e <span class=\"_ _14\"></span><span class=\"ls1\">2024</span> <span class=\"_ _14\"></span>le <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _14\"></span>per <span class=\"_ _14\"></span>il <span class=\"_ _6\"></span>diritto <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>utilizzo <span class=\"_ _6\"></span>sono <span class=\"_ _14\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _15\"></span>109,9 <span class=\"_ _6\"></span>m<span class=\"_ _6\"></span>ili<span class=\"_ _17\"></span>oni <span class=\"_ _14\"></span>Euro (100 <span class=\"_ _17\"></span>milioni <span class=\"_ _16\"></span>di E<span class=\"_ _17\"></span>uro  <span class=\"_ _16\"></span>al <span class=\"_ _17\"></span>31 <span class=\"_ _17\"></span>dicembre <span class=\"_ _17\"></span><span class=\"ls1\">2023<span class=\"ls0\">) <span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>la <span class=\"_ _17\"></span>voce <span class=\"_ _17\"></span>Altri <span class=\"_ _0\"></span>beni, <span class=\"_ _17\"></span>pari <span class=\"_ _16\"></span>a 58,6<span class=\"_ _17\"></span> mi<span class=\"_ _17\"></span>lioni <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>Euro <span class=\"_ _17\"></span>(<span class=\"_ _6\"></span>50,3 </span></span>milioni <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>Euro <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>31 <span class=\"_ _14\"></span>dicembre <span class=\"_ _15\"></span><span class=\"ls1\">2023</span>), <span class=\"_ _15\"></span>include<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>principal<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ente <span class=\"_ _14\"></span>contratti <span class=\"_ _15\"></span>relativi <span class=\"_ _14\"></span>a <span class=\"_ _15\"></span>leasing <span class=\"_ _15\"></span>per<span class=\"_ _82\"> </span><span class=\"_ _17\"></span> automezzi <span class=\"_ _17\"></span>e mezzi <span class=\"_ _17\"></span>di tr<span class=\"_ _0\"></span>asporto <span class=\"_ _17\"></span>di cui <span class=\"_ _17\"></span>48,0 mi<span class=\"_ _0\"></span>lioni <span class=\"_ _17\"></span>di Euro <span class=\"_ _17\"></span>(43,9 mili<span class=\"_ _17\"></span>oni di <span class=\"_ _0\"></span>Euro al<span class=\"_ _17\"></span> 31 <span class=\"_ _17\"></span>dicembre 2023<span class=\"ls0\">) appartenenti al <span class=\"_ _17\"></span>G<span class=\"_ _6\"></span>ruppo Cemen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ir. </span>L\u2019esposizion<span class=\"_ _0\"></span>e <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>G<span class=\"_ _6\"></span>ruppo, <span class=\"_ _15\"></span>con <span class=\"_ _15\"></span>evidenza <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>scadenze <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>passivit\u00e0 <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>leasing relative ai flussi finanzi<span class=\"_ _17\"></span>ari contrattuali non attuali<span class=\"_ _17\"></span>zzati \u00e8 la seguente: <table class=\"s w3f7 h2d7\" id=\"_c16334da-c439-4360-9c5d-b7432d0dd233\"><tr><td></td><td class=\"c x26b y18c9 w137 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.<span class=\"ls10\">2024</span> </div></td><td class=\"c x20f y18c9 w221 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.<span class=\"ls10\">2023</span> </div></td></tr><tr><td class=\"c x1f0 y18ca w220 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Entro 3 mesi<span class=\"_ _0\"></span> </div></td><td class=\"c x26b y18ca w137 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 9.176  </div></td><td class=\"c x20f y18ca w221 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.796  </div></td></tr><tr><td class=\"c x1f0 y18cb w220 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Tra 3 mesi ed 1 ann<span class=\"_ _0\"></span>o </div></td><td class=\"c x26b y18cb w137 h1ed\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 27.131  </div></td><td class=\"c x20f y18cb w221 h1ed\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 21.592  </div></td></tr><tr><td class=\"c x1f0 y18cc w220 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Tra 1 e 2 anni<span class=\"_ _17\"></span> </div></td><td class=\"c x26b y18cc w137 h1ec\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 26.748  </div></td><td class=\"c x20f y18cc w221 h1ec\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 18.189  </div></td></tr><tr><td class=\"c x1f0 y18cd w220 h226\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Tra 2 e 5 anni<span class=\"_ _17\"></span> </div></td><td class=\"c x26b y18cd w137 h226\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 38.420  </div></td><td class=\"c x20f y18cd w221 h226\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 23.888  </div></td></tr><tr><td class=\"c x1f0 y18ce w220 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Oltre 5 anni </div></td><td class=\"c x26b y18ce w137 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.769  </div></td><td class=\"c x20f y18ce w221 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 5.676  </div></td></tr><tr><td class=\"c x1bf y18cf w3f8 h2d0\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Totale passivit\u00e0 <span class=\"_ _17\"></span>del leasing non attualizzate<span class=\"_ _0\"></span> al 31</div></td><td class=\"c x26b y18d0 w137 h101\"><div class=\"t m0 x49 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\"> 109.243  </div></td><td class=\"c x20f y18d0 w221 h101\"><div class=\"t m0 x7 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\"> 77.141  </div></td></tr><tr><td class=\"c x1bf y181e w3f9 h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">dicembre<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr></table>Le passivit\u00e0 del<span class=\"_ _0\"></span> leasing non cor<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>enti e co<span class=\"_ _0\"></span>rrenti sono di<span class=\"_ _0\"></span> seguito espos<span class=\"_ _0\"></span>te: <table class=\"s w3fa h2d8\" id=\"_36206f62-8fd6-4bfc-9359-74c2fb81fa48\"><tr><td></td><td class=\"c x26b y18d1 w137 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.<span class=\"ls10\">2024</span> </div></td><td class=\"c x20f y18d1 w222 h1ed\"><div class=\"t m0 x52 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.<span class=\"ls10\">2023</span> </div></td></tr><tr><td class=\"c x1f0 y18d2 w220 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 non <span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>orrenti del<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>leasing </div></td><td class=\"c x26b y18d2 w137 h1ec\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 56.521  </div></td><td class=\"c x20f y18d2 w222 h1ec\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 57.208  </div></td></tr><tr><td class=\"c x1f0 y18d3 w220 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 non <span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>orrenti del<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>leasing <span class=\"ff7\">\u2013</span> parti cor<span class=\"_ _0\"></span>relate </div></td><td class=\"c x26b y18d3 w137 h1ed\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 14.155  </div></td><td class=\"c x20f y18d3 w222 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 11.596  </div></td></tr><tr><td class=\"c x1f0 y18d4 w220 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 del<span class=\"_ _0\"></span> leasing non corre<span class=\"_ _0\"></span>nti </div></td><td class=\"c x26b y18d4 w137 h1ed\"><div class=\"t m0 x7 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 70.676 <span class=\"ff1\"> </span></div></td><td class=\"c x20f y18d4 w222 h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 68.804  </div></td></tr><tr><td class=\"c x1f0 y18d5 w220 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 corren<span class=\"_ _0\"></span>ti del leasing </div></td><td class=\"c x26b y18d5 w137 h1ec\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 34.855  </div></td><td class=\"c x20f y18d5 w222 h1ec\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 28.829  </div></td></tr><tr><td class=\"c x1f0 y18d6 w220 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 corren<span class=\"_ _0\"></span>ti del leasing<span class=\"_ _17\"></span> <span class=\"_ _6\"></span><span class=\"ff7\">\u2013</span> parti correlate<span class=\"_ _17\"></span> </div></td><td class=\"c x26b y18d6 w137 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 5.798  </div></td><td class=\"c x20f y18d6 w222 h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 3.369  </div></td></tr><tr><td class=\"c x1f0 y18d7 w220 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 del<span class=\"_ _0\"></span> leasing correnti </div></td><td class=\"c x26b y18d7 w137 h1ed\"><div class=\"t m0 x7 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 40.653 <span class=\"ff1\"> </span></div></td><td class=\"c x20f y18d7 w222 h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 32.198  </div></td></tr><tr><td class=\"c x1f0 y18d8 w220 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale passivit\u00e0 <span class=\"_ _17\"></span>del leasing </div></td><td class=\"c x26b y18d8 w137 h1ec\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 111.328  </div></td><td class=\"c x20f y18d8 w222 h1ec\"><div class=\"t m0 x3d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 101.003  </div></td></tr><tr><td class=\"c x1bf y18d9 w3fb h2d9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Importi rilevat<span class=\"_ _0\"></span>i nel conto eco<span class=\"_ _17\"></span>nomico<span class=\"_ _82\"> </span></div></td><td class=\"c x26c y18da w224 h10a\"><div class=\"t m0 x4f h103 y8c ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x20f y18da w222 h10a\"><div class=\"t m0 x37 h103 y8c ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1bf y18db w3fc h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">consolidato<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y18dc w223 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Ammortamenti<span class=\"_ _17\"></span> </div></td><td class=\"c x26c y18dc w224 h1ec\"><div class=\"t m0 x8 h103 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">44.508<span class=\"ff2\"> </span></div></td><td class=\"c x20f y18dc w222 h1ec\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 38.486  </div></td></tr><tr><td class=\"c x1bf y1802 w3fd h2da\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Interessi passi<span class=\"_ _17\"></span>v<span class=\"_ _6\"></span>i sulle passi<span class=\"_ _0\"></span>vit\u00e0 del<span class=\"_ _82\"> </span></div></td><td class=\"c x26c y18dd w224 h102\"><div class=\"t m0 x8c h103 y8c ff1 fs8 fc0 sc0 ls0 ws0\">5.097<span class=\"ff2\"> </span></div></td><td class=\"c x20f y18dd w222 h102\"><div class=\"t m0 x2a h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> 2.856  </div></td></tr><tr><td class=\"c x1bf y1804 w3fe h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">leasing<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y18de w223 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Costi relativi a<span class=\"_ _0\"></span>i leasing a br<span class=\"_ _0\"></span>eve termine </div></td><td class=\"c x26c y18de w224 h1ec\"><div class=\"t m0 x8c h103 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">7.187<span class=\"ff2\"> </span></div></td><td class=\"c x20f y18de w222 h1ec\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 4.356  </div></td></tr><tr><td class=\"c x1bf y18df w3ff h2da\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Costi relativi a<span class=\"_ _0\"></span>i leasing di at<span class=\"_ _0\"></span>tivit\u00e0 di<span class=\"_ _82\"> </span></div></td><td class=\"c x26c y18e0 w224 h102\"><div class=\"t m0 x80 h103 y8c ff1 fs8 fc0 sc0 ls10 ws0\">232<span class=\"ff2 ls0\"> </span></div></td><td class=\"c x20f y18e0 w222 h102\"><div class=\"t m0 x14f h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">281</span><span class=\"ls10\"> </span></div></td></tr><tr><td class=\"c x1bf y181e w400 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">modesto valor<span class=\"_ _0\"></span>e<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-509": {
   "value": "<div class=\"c w2 h0 gse\"><div class=\"t m0 xfd hd y107d ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h27 ye01 ffb fs7 fc1 sc0 ls1 ws0\">4.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Investimenti i<span class=\"_ _0\"></span>mmobiliari </span></div><div class=\"t m0 x2 hc y1450 ff5 fs5 fc0 sc0 ls0 ws0\"> </div></div><div class=\"gsf\"><table class=\"s w401 h2db\" id=\"_390de4c4-13ee-4f3b-9a55-faa3da0caf18\"><tr><td class=\"c x1bf y18e1 w402 h2d3\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Investimenti<span class=\"_ _82\"> </span></div></td><td class=\"c x26d y18e2 w226 h101\"><div class=\"t m0 x49 h103 y8e7 ff2 fs8 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x26e y18e1 w403 h2d3\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _82\"> </span></div></td><td class=\"c x26f y18e1 w404 h2d3\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Valutazioni<span class=\"_ _82\"> </span></div></td><td class=\"c x270 y18e2 wb h101\"><div class=\"t m0 xc7 h103 y8e7 ff2 fs8 fc0 sc0 ls0 ws0\">Effetto IAS 29<span class=\"_ _17\"></span> </div></td><td class=\"c x271 y18e1 w405 h2d3\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Delta<span class=\"_ _82\"> </span></div></td><td class=\"c x272 y18e2 w228 h101\"><div class=\"t m0 xc9 h103 y8e7 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1bf y18e3 w406 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">immobiliari<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x26e y18e3 w407 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">decrementi<span class=\"_ _82\"> </span></div></td><td class=\"c x273 y18e3 w408 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">al Fair Value<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x274 y18e3 w409 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">cambio<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y18e4 w225 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Investimenti im<span class=\"_ _0\"></span>mobiliari </div></td><td class=\"c x26d y18e4 w226 h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 369.493  </div></td><td class=\"c x275 y18e4 w227 h1ed\"><div class=\"t m0 x3d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (12.870)  </div></td><td class=\"c x276 y18e4 we2 h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.784  </div></td><td class=\"c x270 y18e4 wb h1ed\"><div class=\"t m0 x14f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 23.603  </div></td><td class=\"c x277 y18e4 w2b h1ed\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (26.795)  </div></td><td class=\"c x272 y18e4 w228 h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 361.215  </div></td></tr><tr><td class=\"c x1f0 y18e5 w225 h1ec\"><div class=\"t m0 x14d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x26d y18e5 w226 h1ec\"><div class=\"t m0 x38 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 369.493  </div></td><td class=\"c x275 y18e5 w227 h1ec\"><div class=\"t m0 x3d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (12.870)  </div></td><td class=\"c x276 y18e5 we2 h1ec\"><div class=\"t m0 x38 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 7.784  </div></td><td class=\"c x270 y18e5 wb h1ec\"><div class=\"t m0 x14f h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 23.603  </div></td><td class=\"c x277 y18e5 w2b h1ec\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (26.795)  </div></td><td class=\"c x272 y18e5 w228 h1ec\"><div class=\"t m0 x22 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 361.215  </div></td></tr><tr><td class=\"c x1bf y18e6 w402 h2dc\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Investimenti<span class=\"_ _82\"> </span></div></td><td class=\"c x26d y18e7 w226 h10e\"><div class=\"t m0 x49 h103 y8e7 ff2 fs8 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x26e y18e6 w403 h2dc\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _82\"> </span></div></td><td class=\"c x26f y18e6 w404 h2dc\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Valutazioni<span class=\"_ _82\"> </span></div></td><td class=\"c x270 y18e7 wb h10e\"><div class=\"t m0 xc7 h103 y8e7 ff2 fs8 fc0 sc0 ls0 ws0\">Effetto IAS 29<span class=\"_ _17\"></span> </div></td><td class=\"c x271 y18e6 w405 h2dc\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Delta<span class=\"_ _82\"> </span></div></td><td class=\"c x272 y18e7 w13e h10e\"><div class=\"t m0 xc9 h103 y8e7 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1bf y18e8 w406 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">immobiliari<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x26e y18e8 w407 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">decrementi<span class=\"_ _82\"> </span></div></td><td class=\"c x273 y18e8 w408 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">al Fair Value<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x274 y18e8 w409 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">cambio<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y18e9 w229 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Investimenti im<span class=\"_ _0\"></span>mobiliari </div></td><td class=\"c x26d y18e9 w226 h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 361.215  </div></td><td class=\"c x275 y18e9 w227 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (8.357)  </div></td><td class=\"c x276 y18e9 we2 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 15.185  </div></td><td class=\"c x270 y18e9 wb h1ed\"><div class=\"t m0 x14f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 27.735  </div></td><td class=\"c x277 y18e9 w2b h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (7.817)  </div></td><td class=\"c x272 y18e9 w13e h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 387.961  </div></td></tr><tr><td class=\"c x1f0 y18ea w229 h1ed\"><div class=\"t m0 x14d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x26d y18ea w226 h1ed\"><div class=\"t m0 x38 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 361.215  </div></td><td class=\"c x275 y18ea w227 h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (8.357)  </div></td><td class=\"c x276 y18ea we2 h1ed\"><div class=\"t m0 x28 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 15.185  </div></td><td class=\"c x270 y18ea wb h1ed\"><div class=\"t m0 x14f h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 27.735  </div></td><td class=\"c x277 y18ea w2b h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (7.817)  </div></td><td class=\"c x272 y18ea w13e h1ed\"><div class=\"t m0 x22 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 387.961  </div></td></tr></table></div><div class=\"c w2 h0 gse\"><div class=\"t m0 x2 hc yb84 ff5 fs5 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 hc y143e ff5 fs5 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xfd hd yab0 ff1 fs7 fc0 sc0 ls0 ws0\">Gli investi<span class=\"_ _17\"></span>menti immobiliari, pa<span class=\"_ _17\"></span>ri a 387,9<span class=\"_ _17\"></span> milioni di <span class=\"_ _0\"></span>Euro, <span class=\"_ _0\"></span>sono costitui<span class=\"_ _17\"></span>ti principalment<span class=\"_ _17\"></span>e </div><div class=\"t m0 x2 hd y1451 ff1 fs7 fc0 sc0 ls0 ws0\">da immobili <span class=\"_ _6\"></span>situati in <span class=\"_ _6\"></span>Roma (principalmente a <span class=\"_ _6\"></span>destinazi<span class=\"_ _17\"></span>one <span class=\"_ _6\"></span>residenziale)<span class=\"ls2\">, <span class=\"ls1\">da <span class=\"_ _6\"></span></span></span>terreni <span class=\"_ _6\"></span>situati in </div><div class=\"t m0 x2 hd y1452 ff1 fs7 fc0 sc0 ls0 ws0\">Turchia <span class=\"ls1\">e </span>da alcuni t<span class=\"_ _0\"></span>erreni situati nelle p<span class=\"_ _0\"></span>rovince di Roma e<span class=\"_ _17\"></span> Taranto. </div></div>La <span class=\"_ _15\"></span>variazione <span class=\"_ _15\"></span>del <span class=\"_ _14\"></span>f<span class=\"_ _6\"></span>air <span class=\"_ _15\"></span>value<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>include <span class=\"_ _15\"></span>principal<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ente <span class=\"_ _15\"></span>la <span class=\"_ _15\"></span>rivalutazione <span class=\"_ _14\"></span>degli <span class=\"_ _15\"></span>immobili <span class=\"_ _15\"></span>in Turchia, di prop<span class=\"_ _0\"></span>riet\u00e0 del Gruppo Cemen<span class=\"_ _17\"></span>tir Holding. Gli <span class=\"_ _16\"></span>immobili <span class=\"_ _16\"></span>sono <span class=\"_ _17\"></span>iscritti <span class=\"_ _17\"></span>al <span class=\"_ _16\"></span>fair <span class=\"_ _17\"></span>value <span class=\"_ _17\"></span>sulla <span class=\"_ _16\"></span>base <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>perizie <span class=\"_ _17\"></span>tecniche <span class=\"_ _16\"></span>effettuate <span class=\"_ _17\"></span>da <span class=\"_ _16\"></span>esperti indipendenti<span class=\"_ _0\"></span>, <span class=\"_ _16\"></span>che <span class=\"_ _16\"></span>rispondono <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>requisiti <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>professional<span class=\"_ _17\"></span>it\u00e0, <span class=\"_ _17\"></span>tenendo <span class=\"_ _16\"></span>conto <span class=\"_ _16\"></span>principal<span class=\"_ _0\"></span>mente <span class=\"_ _16\"></span>delle quotazioni <span class=\"_ _3\"></span>di <span class=\"_ _12\"></span>altri <span class=\"_ _12\"></span>beni <span class=\"_ _12\"></span>assimil<span class=\"_ _0\"></span>abili, <span class=\"_ _3\"></span>r<span class=\"_ _6\"></span>ecentemente <span class=\"_ _3\"></span>oggetto <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>transazione <span class=\"_ _3\"></span>o <span class=\"_ _12\"></span>correntemen<span class=\"_ _0\"></span>te offerti sullo stesso<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>merca<span class=\"_ _0\"></span>to. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-510": {
   "value": "5.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Partecipazioni va<span class=\"_ _17\"></span>lutate al patrimonio netto </span>La voce \u00e8 cos\u00ec compos<span class=\"_ _17\"></span>ta: <table class=\"s w40a h2dd\" id=\"_0172ee7e-8937-421b-9494-bedab7dcdbfc\"><tr><td></td><td class=\"c x278 y18eb w22c h1ec\"><div class=\"t m0 x26 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x279 y18eb w13f h1ec\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Variazioni </div></td><td class=\"c x27a y18eb w22d h1ec\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f0 y18ec w22b h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Partecipazioni<span class=\"_ _0\"></span> in imprese con<span class=\"_ _17\"></span>s<span class=\"_ _6\"></span>ortili collega<span class=\"_ _0\"></span>te </div></td><td class=\"c x278 y18ec w22c h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">20.334  </div></td><td class=\"c x279 y18ec w13f h1ec\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(146) </span> </div></td><td class=\"c x27a y18ec w22d h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">20.188  </div></td></tr><tr><td class=\"c x1f0 y18ed w22b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Partecipazioni<span class=\"_ _0\"></span> in altre imprese <span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>ollegate  </div></td><td class=\"c x278 y18ed w22c h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">32.922  </div></td><td class=\"c x279 y18ed w13f h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (9.485)  </div></td><td class=\"c x27a y18ed w22d h1ed\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">23.437  </div></td></tr><tr><td class=\"c x1f0 y18ee w22b h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x278 y18ee w22c h1ed\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">53.256  </div></td><td class=\"c x279 y18ee w13f h1ed\"><div class=\"t m0 x38 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (9.631)  </div></td><td class=\"c x27a y18ee w22d h1ed\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">43.625  </div></td></tr><tr><td></td><td class=\"c x278 y18ef w22c h1ec\"><div class=\"t m0 x26 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x279 y18ef w13f h1ec\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Variazioni </div></td><td class=\"c x27a y18ef w22f h1ec\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1f0 y18f0 w22e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Partecipazioni<span class=\"_ _0\"></span> in imprese con<span class=\"_ _17\"></span>s<span class=\"_ _6\"></span>ortili collega<span class=\"_ _0\"></span>te </div></td><td class=\"c x278 y18f0 w22c h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">20.188  </div></td><td class=\"c x279 y18f0 w13f h1ed\"><div class=\"t m0 x55 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">26 <span class=\"ls0\"> </span></div></td><td class=\"c x27a y18f0 w22f h1ed\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">20.214  </div></td></tr><tr><td class=\"c x1f0 y18f1 w22e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Partecipazioni<span class=\"_ _0\"></span> in altre imprese <span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>ollegate  </div></td><td class=\"c x278 y18f1 w22c h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">23.437  </div></td><td class=\"c x279 y18f1 w13f h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (4.959)  </div></td><td class=\"c x27a y18f1 w22f h1ed\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">18.478  </div></td></tr><tr><td class=\"c x1f0 y18f2 w22e h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x278 y18f2 w22c h1ec\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">43.625  </div></td><td class=\"c x279 y18f2 w13f h1ec\"><div class=\"t m0 x38 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (4.934)  </div></td><td class=\"c x27a y18f2 w22f h1ec\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">38.691  </div></td></tr></table>La <span class=\"_ _21\"> </span>tabella <span class=\"_ _21\"> </span>successiva <span class=\"_ _1f\"> </span>m<span class=\"_ _6\"></span>ostra <span class=\"_ _1f\"> </span>la <span class=\"_ _21\"> </span>m<span class=\"_ _6\"></span>ovimentazion<span class=\"_ _0\"></span>e <span class=\"_ _21\"> </span>delle <span class=\"_ _21\"> </span>partecipazioni <span class=\"_ _21\"> </span>in <span class=\"_ _21\"> </span>imprese consortili collegate <span class=\"_ _17\"></span>valutate con il metodo del<span class=\"_ _17\"></span> Patrimonio Netto: <table class=\"s w40b h2de\" id=\"_f58eab9a-fa20-49be-b359-9410c85514be\"><tr><td class=\"c x1bf y18f3 w40c h29f\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Partecipazioni in imprese consortili<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x27b y18f4 w231 h41\"><div class=\"t m0 x49 h3 y198 ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x27c y18f3 w40d h29f\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _82\"> </span></div></td><td class=\"c x27d y18f4 w233 h41\"><div class=\"t m0 x26 h3 y198 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x27e y18f3 w40e h29f\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls3b ws0\">%<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1bf y18f5 w40f h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">collegate<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x27f y18f5 w410 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">(decrementi)<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x280 y18f5 w411 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">possesso</div></td></tr><tr><td class=\"c x1f0 y18f6 w230 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> CONSORZIO CO.MA.VI  </div></td><td></td><td class=\"c x27b y18f6 w231 h40\"><div class=\"t m0 x5e h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">289 </span> </div></td><td class=\"c x281 y18f6 w232 h40\"><div class=\"t m0 x25 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> (289)  </div></td><td class=\"c x27d y18f6 w233 h40\"><div class=\"t m0 x41 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x282 y18f6 w234 h40\"><div class=\"t m0 x22 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">0,00% </div></td></tr><tr><td class=\"c x1f0 y18f7 w230 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> METRO C SCPA  </div></td><td></td><td class=\"c x27b y18f7 w231 h3d\"><div class=\"t m0 x23 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 19.672  </div></td><td class=\"c x281 y18f7 w232 h3d\"><div class=\"t m0 x70 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">166 </span> </div></td><td class=\"c x27d y18f7 w233 h3d\"><div class=\"t m0 x27 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 19.838  </div></td><td class=\"c x282 y18f7 w234 h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">34,50% </div></td></tr><tr><td class=\"c x1f0 y18f8 w230 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> CONSORZIO ETERIA  </div></td><td></td><td class=\"c x27b y18f8 w231 h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">250 </span> </div></td><td class=\"c x281 y18f8 w232 h3d\"><div class=\"t m0 x63 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x27d y18f8 w233 h3d\"><div class=\"t m0 x57 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">250 </span> </div></td><td class=\"c x282 y18f8 w234 h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">45,45% </div></td></tr><tr><td class=\"c x1f0 y18f9 w230 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> ALTRE MINORI  </div></td><td></td><td class=\"c x27b y18f9 w231 h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">123 </span> </div></td><td class=\"c x281 y18f9 w232 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (23)  </div></td><td class=\"c x27d y18f9 w233 h3d\"><div class=\"t m0 x57 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">100 </span> </div></td><td></td></tr><tr><td></td><td class=\"c x1f0 y18fa w230 h40\"><div class=\"t m0 x168 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x27b y18fa w231 h40\"><div class=\"t m0 x23 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> 20.334  </div></td><td class=\"c x281 y18fa w232 h40\"><div class=\"t m0 x25 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> (146)  </div></td><td class=\"c x27d y18fa w233 h40\"><div class=\"t m0 x27 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> 20.188  </div></td><td></td></tr><tr><td class=\"c x1bf y18fb w40c h29c\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Partecipazioni in imprese consortili<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x27b y18fc w231 h50\"><div class=\"t m0 x22 h3 y198 ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x283 y18fb w40d h29c\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _82\"> </span></div></td><td class=\"c x27d y18fc w233 h50\"><div class=\"t m0 x45 h3 y198 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x284 y18fb w40e h29c\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls3b ws0\">%<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1bf y18fd w40f h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">collegate<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x285 y18fd w410 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">(decrementi)<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x280 y18fd w411 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">possesso<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y18fe w236 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">METRO C SCPA </div></td><td></td><td class=\"c x27b y18fe w231 h3d\"><div class=\"t m0 x37 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">19.838  </div></td><td></td><td class=\"c x27d y18fe w233 h3d\"><div class=\"t m0 x38 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">19.838  </div></td><td class=\"c x282 y18fe w237 h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">34,50% </div></td></tr><tr><td class=\"c x1f0 y18ff w236 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">CONSORZIO ETERIA </div></td><td></td><td class=\"c x27b y18ff w231 h3d\"><div class=\"t m0 x66 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">250 <span class=\"ls0\"> </span></div></td><td></td><td class=\"c x27d y18ff w233 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">250 <span class=\"ls0\"> </span></div></td><td class=\"c x282 y18ff w237 h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">45,45% </div></td></tr><tr><td class=\"c x1f0 y1900 w236 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">ALTRE MINORI </div></td><td></td><td class=\"c x27b y1900 w231 h40\"><div class=\"t m0 x66 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">100 <span class=\"ls0\"> </span></div></td><td class=\"c x281 y1900 w232 h40\"><div class=\"t m0 x126 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">26 <span class=\"ls0\"> </span></div></td><td class=\"c x27d y1900 w233 h40\"><div class=\"t m0 x82 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">126 <span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1f0 y1901 w236 h3d\"><div class=\"t m0 x168 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x27b y1901 w231 h3d\"><div class=\"t m0 x37 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">20.188  </div></td><td class=\"c x281 y1901 w232 h3d\"><div class=\"t m0 x126 h3 y189 ff2 fs0 fc0 sc0 lse ws0\">26 <span class=\"ls0\"> </span></div></td><td class=\"c x27d y1901 w233 h3d\"><div class=\"t m0 x38 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">20.214  </div></td><td></td></tr></table>La<span class=\"ls0\"> <span class=\"_ _19\"> </span>partecipazione <span class=\"_ _12\"></span>in <span class=\"_ _19\"> </span>Metro <span class=\"_ _12\"></span>C <span class=\"_ _19\"> </span>Scpa <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"></span>espos<span class=\"_ _0\"></span>ta <span class=\"_ _19\"></span>al <span class=\"_ _12\"></span>netto <span class=\"_ _19\"> </span>del <span class=\"_ _19\"></span>debito<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>per <span class=\"_ _19\"> </span>la <span class=\"_ _12\"></span>quota <span class=\"_ _19\"> </span>di </span>capitale sottosc<span class=\"_ _0\"></span>ritto ma non<span class=\"_ _0\"></span> ancora versato<span class=\"_ _0\"></span> dalla Vi<span class=\"_ _0\"></span>anini Lavori SpA (31,9<span class=\"_ _0\"></span> milioni<span class=\"_ _0\"></span> di <span class=\"_ _6\"></span>Euro).  La tabella <span class=\"_ _17\"></span>successiva mostra la <span class=\"_ _17\"></span>movimentazione d<span class=\"_ _17\"></span>elle partecipazioni<span class=\"_ _0\"></span> in al<span class=\"_ _0\"></span>tre imprese collegate valutate<span class=\"_ _0\"></span> con il metodo<span class=\"_ _17\"></span> del Patrimonio Netto: <div class=\"gs6\"><table class=\"s w412 h2df\" id=\"_003b99d6-3dee-42aa-83ca-3ff9a5aa97e7\"><tr><td></td><td></td><td class=\"c x286 y1902 w413 h2e0\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Incrementi /<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x287 y1903 w239 h13\"><div class=\"t m0 x1b h3 y4ec ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x288 y1904 w414 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">(decrementi) a<span class=\"_ _82\"> </span></div></td><td class=\"c x289 y1904 w3e3 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x28b y1905 w415 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Riclassifiche<span class=\"_ _82\"> </span></div><div class=\"t m0 x28a h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"_ _82\"> </span></div></td><td class=\"c x28c y1904 w3e7 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">% di<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x28d y1906 w416 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Conto<span class=\"_ _82\"> </span></div></td><td class=\"c x28e y1906 w417 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">movimenti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x28f y1906 w411 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">possesso<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x290 y1907 w418 h2ab\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">economico<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1908 w238 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Ekol Unicon SPZOO </div></td><td class=\"c x287 y1908 w239 h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">3.455  </div></td><td class=\"c x291 y1908 w23a h3d\"><div class=\"t m0 x126 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">607 <span class=\"ls0\"> </span></div></td><td class=\"c x292 y1908 w239 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 lse ws0\">187 <span class=\"ls0\"> </span></div></td><td></td><td class=\"c x293 y1908 w23c h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">4.249  </div></td><td class=\"c x294 y1908 w23d h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">49,00% </div></td></tr><tr><td class=\"c x1f0 y1909 w238 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Agab Syd Aktiebolag </div></td><td class=\"c x287 y1909 w239 h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.962  </div></td><td class=\"c x291 y1909 w23a h3d\"><div class=\"t m0 x126 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">165 <span class=\"ls0\"> </span></div></td><td class=\"c x292 y1909 w239 h3d\"><div class=\"t m0 x25 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">10 <span class=\"ls0\"> </span></div></td><td></td><td class=\"c x293 y1909 w23c h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">2.136  </div></td><td class=\"c x294 y1909 w23d h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">40,00% </div></td></tr><tr><td class=\"c x1f0 y190a w238 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Recybel </div></td><td class=\"c x287 y190a w239 h40\"><div class=\"t m0 x2a h2 y18f ff1 fs0 fc0 sc0 lse ws0\">144 <span class=\"ls0\"> </span></div></td><td></td><td class=\"c x292 y190a w239 h40\"><div class=\"t m0 x4a h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> (1)  </div></td><td></td><td class=\"c x293 y190a w23c h40\"><div class=\"t m0 x23 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">142 <span class=\"ls0\"> </span></div></td><td class=\"c x294 y190a w23d h40\"><div class=\"t m0 x21 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">25,50% </div></td></tr><tr><td class=\"c x1f0 y190b w238 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Eurostazioni Spa </div></td><td class=\"c x287 y190b w239 h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">9.089  </div></td><td class=\"c x291 y190b w23a h3d\"><div class=\"t m0 x70 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.073  </div></td><td class=\"c x292 y190b w239 h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (1.505)  </div></td><td></td><td class=\"c x293 y190b w23c h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">8.658  </div></td><td class=\"c x294 y190b w23d h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">32,71% </div></td></tr><tr><td class=\"c x1f0 y190c w238 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Acqua Campania S.p.A. </div></td><td class=\"c x287 y190c w239 h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">9.517  </div></td><td class=\"c x291 y190c w23a h3d\"><div class=\"t m0 x70 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.850  </div></td><td class=\"c x292 y190c w239 h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (2.264)  </div></td><td class=\"c x295 y190c w23b h3d\"><div class=\"t m0 x27 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (9.103)  </div></td><td class=\"c x293 y190c w23c h3d\"><div class=\"t m0 x70 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x294 y190c w23d h3d\"><div class=\"t m0 x22 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">0,01% </div></td></tr><tr><td class=\"c x1f0 y190d w238 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Torreblanca del Sol SA </div></td><td class=\"c x287 y190d w239 h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">6.673  </div></td><td class=\"c x291 y190d w23a h3d\"><div class=\"t m0 x126 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">928 <span class=\"ls0\"> </span></div></td><td class=\"c x292 y190d w239 h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (1.466)  </div></td><td></td><td class=\"c x293 y190d w23c h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">6.135  </div></td><td class=\"c x294 y190d w23d h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">30,00% </div></td></tr><tr><td class=\"c x1f0 y190e w238 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Metro B Srl </div></td><td class=\"c x287 y190e w239 h40\"><div class=\"t m0 x28 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">2.082  </div></td><td class=\"c x291 y190e w23a h40\"><div class=\"t m0 x82 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> (247)  </div></td><td class=\"c x292 y190e w239 h40\"><div class=\"t m0 x2a h2 y18f ff1 fs0 fc0 sc0 lse ws0\">283 <span class=\"ls0\"> </span></div></td><td class=\"c x295 y190e w23b h40\"><div class=\"t m0 x41 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x293 y190e w23c h40\"><div class=\"t m0 x24 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">2.118  </div></td><td class=\"c x294 y190e w23d h40\"><div class=\"t m0 x21 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">45,01% </div></td></tr><tr><td class=\"c x1f0 y190f w238 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x287 y190f w239 h3d\"><div class=\"t m0 x3b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">32.922  </div></td><td class=\"c x291 y190f w23a h3d\"><div class=\"t m0 x70 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">4.376  </div></td><td class=\"c x292 y190f w239 h3d\"><div class=\"t m0 x7 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> (4.758)  </div></td><td class=\"c x295 y190f w23b h3d\"><div class=\"t m0 x27 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> (9.103)  </div></td><td class=\"c x293 y190f w23c h3d\"><div class=\"t m0 x15 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">23.437  </div></td><td></td></tr><tr><td></td><td></td><td class=\"c x286 y1910 w413 h2e1\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Incrementi /<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x287 y1911 w239 h231\"><div class=\"t m0 x1b h3 y50d ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x288 y1912 w414 h2e2\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">(decrementi) a<span class=\"_ _82\"> </span></div></td><td class=\"c x289 y1912 w3e3 h2e2\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x28b y1913 w415 h2e2\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Riclassifiche<span class=\"_ _82\"> </span></div><div class=\"t m0 x28a h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _82\"> </span></div></td><td class=\"c x28c y1912 w3e7 h2e2\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">% di<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x28d y1914 w416 h2e2\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Conto<span class=\"_ _82\"> </span></div></td><td class=\"c x28e y1914 w417 h2e2\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">movimenti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x28f y1914 w411 h2e2\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">possesso<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x290 y1915 w418 h29d\"><div class=\"t m0 x1b7 h3 y1794 ff2 fs0 fc0 sc0 ls0 ws0\">economico<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1916 w23e h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Ekol Unicon SPZOO </div></td><td class=\"c x287 y1916 w239 h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">4.249  </div></td><td class=\"c x291 y1916 w23a h3d\"><div class=\"t m0 x126 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">680 <span class=\"ls0\"> </span></div></td><td class=\"c x292 y1916 w239 h3d\"><div class=\"t m0 x3d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (161)  </div></td><td></td><td class=\"c x293 y1916 w23c h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">4.768  </div></td><td class=\"c x294 y1916 w23f h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">49,00% </div></td></tr><tr><td class=\"c x1f0 y1917 w23e h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Agab Syd Aktiebolag </div></td><td class=\"c x287 y1917 w239 h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">2.136  </div></td><td class=\"c x291 y1917 w23a h3d\"><div class=\"t m0 x126 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">205 <span class=\"ls0\"> </span></div></td><td class=\"c x292 y1917 w239 h3d\"><div class=\"t m0 x38 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (68)  </div></td><td></td><td class=\"c x293 y1917 w23c h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">2.273  </div></td><td class=\"c x294 y1917 w23f h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">40,00% </div></td></tr><tr><td class=\"c x1f0 y1918 w23e h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Recybel </div></td><td class=\"c x287 y1918 w239 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 lse ws0\">142 <span class=\"ls0\"> </span></div></td><td class=\"c x291 y1918 w23a h3d\"><div class=\"t m0 x67 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td></td><td></td><td class=\"c x293 y1918 w23c h3d\"><div class=\"t m0 x23 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">142 <span class=\"ls0\"> </span></div></td><td class=\"c x294 y1918 w23f h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">25,50% </div></td></tr><tr><td class=\"c x1f0 y1919 w23e h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">NB Beton Aps </div></td><td class=\"c x287 y1919 w239 h40\"><div class=\"t m0 x82 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x291 y1919 w23a h40\"><div class=\"t m0 x126 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">268 <span class=\"ls0\"> </span></div></td><td class=\"c x292 y1919 w239 h40\"><div class=\"t m0 x28 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">2.683  </div></td><td></td><td class=\"c x293 y1919 w23c h40\"><div class=\"t m0 x24 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">2.951  </div></td><td class=\"c x294 y1919 w23f h40\"><div class=\"t m0 x21 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">49,00% </div></td></tr><tr><td class=\"c x1f0 y191a w23e h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Eurostazioni Spa </div></td><td class=\"c x287 y191a w239 h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">8.658  </div></td><td class=\"c x291 y191a w23a h3d\"><div class=\"t m0 x55 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (47)  </div></td><td class=\"c x292 y191a w239 h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (8.532)  </div></td><td></td><td class=\"c x293 y191a w23c h3d\"><div class=\"t m0 x14f h2 y189 ff1 fs0 fc0 sc0 lse ws0\">78 <span class=\"ls0\"> </span></div></td><td class=\"c x294 y191a w23f h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">32,71% </div></td></tr><tr><td class=\"c x1f0 y191b w23e h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Torreblanca del Sol SA </div></td><td class=\"c x287 y191b w239 h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">6.135  </div></td><td class=\"c x291 y191b w23a h3d\"><div class=\"t m0 x41 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (3)  </div></td><td class=\"c x292 y191b w239 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">3 <span class=\"ls0\"> </span></div></td><td></td><td class=\"c x293 y191b w23c h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">6.135  </div></td><td class=\"c x294 y191b w23f h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">30,00% </div></td></tr><tr><td class=\"c x1f0 y191c w23e h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Metro B Srl </div></td><td class=\"c x287 y191c w239 h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">2.118  </div></td><td class=\"c x291 y191c w23a h3d\"><div class=\"t m0 x55 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (77)  </div></td><td class=\"c x292 y191c w239 h3d\"><div class=\"t m0 x25 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">90 <span class=\"ls0\"> </span></div></td><td></td><td class=\"c x293 y191c w23c h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">2.131  </div></td><td class=\"c x294 y191c w23f h3d\"><div class=\"t m0 x21 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">45,01% </div></td></tr><tr><td class=\"c x1f0 y191d w23e h40\"><div class=\"t m0 x1b h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x287 y191d w239 h40\"><div class=\"t m0 x3b h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">23.437  </div></td><td class=\"c x291 y191d w23a h40\"><div class=\"t m0 x70 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">1.026  </div></td><td class=\"c x292 y191d w239 h40\"><div class=\"t m0 x7 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> (5.985)  </div></td><td class=\"c x295 y191d w23b h40\"><div class=\"t m0 x41 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x293 y191d w23c h40\"><div class=\"t m0 x15 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">18.478  </div></td><td></td></tr></table></div><div class=\"c w2 h0 gs11\"><div class=\"t m0 xfd hd y26d ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xfd hd y1366 ff1 fs7 fc0 sc0 ls0 ws0\">Per le suddette<span class=\"_ _0\"></span> partecipazi<span class=\"_ _0\"></span>oni non si rilevano indi<span class=\"_ _17\"></span>catori di impairment. </div><div class=\"t m0 xfd hd y170 ff1 fs7 fc0 sc0 ls0 ws0\">La partecipazione<span class=\"_ _0\"></span> in Metro <span class=\"_ _6\"></span>B Srl \u00e8 esposta<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>al netto del debito per la quota di capitale<span class=\"_ _17\"></span> </div><div class=\"t m0 x2 hd yef6 ff1 fs7 fc0 sc0 ls0 ws0\">sottoscritto ma n<span class=\"_ _0\"></span>on ancora versato<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dalla Vi<span class=\"_ _0\"></span>anini Lavori SpA <span class=\"_ _0\"></span>(6,09 milioni di Euro<span class=\"ls7\">).</span> </div><div class=\"t m0 xfd hd yea7 ff1 fs7 fc0 sc0 ls0 ws0\">Il decremento della partecipazione in Eurostazioni SpA <span class=\"_ _6\"></span>\u00e8 relativo principalmente alla </div><div class=\"t m0 x2 hd y1465 ff1 fs7 fc0 sc0 ls0 ws0\">parziale <span class=\"_ _19\"></span>riduzion<span class=\"_ _0\"></span>e, <span class=\"_ _19\"> </span>pari <span class=\"_ _12\"></span>a <span class=\"_ _19\"> </span>5,2 <span class=\"_ _19\"> </span>milioni <span class=\"_ _19\"></span>di <span class=\"_ _19\"> </span>Euro, <span class=\"_ _19\"> </span>del <span class=\"_ _19\"></span>capitale <span class=\"_ _12\"></span>sociale <span class=\"_ _19\"> </span>della <span class=\"_ _19\"></span>stessa <span class=\"_ _12\"></span>collegata, </div><div class=\"t m0 x2 hd y1466 ff1 fs7 fc0 sc0 ls0 ws0\">ritenuto <span class=\"_ _17\"></span>esuberante <span class=\"_ _16\"></span>rispetto <span class=\"_ _17\"></span>alle <span class=\"_ _17\"></span>necessit\u00e0 <span class=\"_ _17\"></span>aziendal<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span> <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>dividendo <span class=\"_ _17\"></span>distribuito <span class=\"_ _17\"></span>dalla <span class=\"_ _17\"></span>stessa <span class=\"_ _17\"></span>per </div><div class=\"t m0 x2 hd y696 ff1 fs7 fc0 sc0 ls0 ws0\">2,8 milioni<span class=\"_ _0\"></span> di Euro. </div><div class=\"t m0 xfd h10 yaed ff7 fs7 fc0 sc0 ls0 ws0\">Per <span class=\"_ _6\"></span>gli <span class=\"_ _6\"></span>\u201cAltri <span class=\"_ _6\"></span>m<span class=\"_ _6\"></span>ovimenti\u201d<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>afferenti <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>partecipata <span class=\"_ _6\"></span>NB <span class=\"_ _6\"></span>Beton <span class=\"_ _6\"></span>Aps <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>rimanda <span class=\"_ _6\"></span>alla <span class=\"_ _14\"></span>nota </div><div class=\"t m0 x2 hd y57a ff1 fs7 fc0 sc0 ls0 ws0\">37 Acquisizion<span class=\"_ _0\"></span>i e cessioni azi<span class=\"_ _0\"></span>endali. </div><div class=\"t m0 xfd hd y1151 ff1 fs7 fc0 sc0 ls0 ws0\">Nelle <span class=\"_ _16\"></span>seguenti <span class=\"_ _17\"></span>tabelle <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>sintetizzati <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>dati <span class=\"_ _17\"></span>contabili <span class=\"_ _16\"></span>delle <span class=\"_ _0\"></span>principali <span class=\"_ _16\"></span>societ\u00e0 <span class=\"_ _0\"></span>collegate;<span class=\"_ _17\"></span> </div><div class=\"t m0 x2 hd y1467 ff1 fs7 fc0 sc0 ls0 ws0\">le <span class=\"_ _3\"></span>tabelle <span class=\"_ _12\"></span>includono <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>r<span class=\"_ _6\"></span>iconcili<span class=\"_ _17\"></span>azione <span class=\"_ _12\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _12\"></span>informazioni <span class=\"_ _15\"></span>finanziarie <span class=\"_ _12\"></span>sintetiche<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>e <span class=\"_ _3\"></span>il </div><div class=\"t m0 x2 hd y595 ff1 fs7 fc0 sc0 ls0 ws0\">valore contabil<span class=\"_ _0\"></span>e delle partecipazi<span class=\"_ _17\"></span>oni. </div></div><div class=\"gs12\"><table class=\"s w419 h2e3\" id=\"_1ff71bf2-9011-4c07-8710-9bce9e14383f\"><tr><td></td><td class=\"c x296 y191e w241 h1ed\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Eurostazioni SpA<span class=\"_ _17\"></span> </div></td><td></td><td></td><td class=\"c x297 y191e w164 h1ed\"><div class=\"t m0 x22 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Metro C ScpA </div></td></tr><tr><td></td><td class=\"c x296 y191f w242 h226\"><div class=\"t m0 x45 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x298 y191f w243 h226\"><div class=\"t m0 x45 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x297 y191f w244 h226\"><div class=\"t m0 x45 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1ef y191f wcb h226\"><div class=\"t m0 x45 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1920 w240 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Ricavi </div></td><td class=\"c x296 y1920 w242 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">                -  </div></td><td class=\"c x298 y1920 we3 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">                -  </div></td><td class=\"c x297 y1920 we4 h1ed\"><div class=\"t m0 x7 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">91.677 </div></td><td class=\"c x1ef y1920 wcb h1ed\"><div class=\"t m0 x7 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">95.926 </div></td></tr><tr><td class=\"c x1f0 y1921 w240 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Risultato di eserc<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>zio </div></td><td class=\"c x296 y1921 w242 h1ed\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">119<span class=\"ls0\"> </span></div></td><td class=\"c x298 y1921 we3 h1ed\"><div class=\"t m0 x1d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">3.458 </div></td><td class=\"c x297 y1921 we4 h1ed\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">239<span class=\"ls0\"> </span></div></td><td class=\"c x1ef y1921 wcb h1ed\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">354<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1922 w240 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Attivit\u00e0 non corre<span class=\"_ _0\"></span>nti </div></td><td class=\"c x296 y1922 w242 h1ec\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x298 y1922 we3 h1ec\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">20.237 </div></td><td class=\"c x297 y1922 we4 h1ec\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">97.637 </div></td><td class=\"c x1ef y1922 wcb h1ec\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">98.309 </div></td></tr><tr><td class=\"c x1f0 y1923 w240 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Attivit\u00e0 correnti<span class=\"_ _0\"></span> </div></td><td class=\"c x296 y1923 w242 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">266<span class=\"ls0\"> </span></div></td><td class=\"c x298 y1923 we3 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3.700 </div></td><td class=\"c x297 y1923 we4 h1ed\"><div class=\"t m0 xca h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">348.362 </div></td><td class=\"c x1ef y1923 wcb h1ed\"><div class=\"t m0 xca h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">367.209 </div></td></tr><tr><td class=\"c x1f0 y1924 w240 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 non <span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>orrenti </div></td><td class=\"c x296 y1924 w242 h1ed\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x298 y1924 we3 h1ed\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3 </div></td><td class=\"c x297 y1924 we4 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.971 </div></td><td class=\"c x1ef y1924 wcb h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.938 </div></td></tr><tr><td class=\"c x1f0 y1925 w240 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 corren<span class=\"_ _0\"></span>ti </div></td><td class=\"c x296 y1925 w242 h1ec\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">27<span class=\"ls0\"> </span></div></td><td class=\"c x298 y1925 we3 h1ec\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">84<span class=\"ls0\"> </span></div></td><td class=\"c x297 y1925 we4 h1ec\"><div class=\"t m0 xca h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">293.510 </div></td><td class=\"c x1ef y1925 wcb h1ec\"><div class=\"t m0 xca h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">313.063 </div></td></tr><tr><td class=\"c x1f0 y1926 w240 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Attivit\u00e0 nette </div></td><td class=\"c x296 y1926 w242 h1ed\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">239<span class=\"ls0\"> </span></div></td><td class=\"c x298 y1926 we3 h1ed\"><div class=\"t m0 x7 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">23.851 </div></td><td class=\"c x297 y1926 w245 h1ed\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">149.517 </div></td><td class=\"c x1ef y1926 we3 h1ed\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">149.518 </div></td></tr><tr><td class=\"c x1f0 y1927 w240 h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Altre compone<span class=\"_ _0\"></span>nti OIC </div></td><td class=\"c x296 y1927 w242 h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">                -  </div></td><td class=\"c x298 y1927 we3 h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">                -  </div></td><td class=\"c x297 y1927 w245 h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">                -  </div></td><td class=\"c x1ef y1927 we3 h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">                -  </div></td></tr><tr><td class=\"c x1f0 y1928 w240 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Utile/(perdita)<span class=\"_ _0\"></span> complessivo  </div></td><td class=\"c x296 y1928 w242 h1ec\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">119<span class=\"ls0\"> </span></div></td><td class=\"c x298 y1928 we3 h1ec\"><div class=\"t m0 x1d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">3.458 </div></td><td class=\"c x297 y1928 w245 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">                -  </div></td><td class=\"c x1ef y1928 we3 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">                -  </div></td></tr><tr><td class=\"c x1f0 y1929 w240 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Riconciliazione va<span class=\"_ _0\"></span>lore della<span class=\"_ _0\"></span> partecipaz<span class=\"_ _0\"></span>ione </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y192a w240 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">% possesso<span class=\"_ _0\"></span> </div></td><td class=\"c x296 y192a w242 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">33%<span class=\"ls0\"> </span></div></td><td class=\"c x298 y192a we3 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">33%<span class=\"ls0\"> </span></div></td><td class=\"c x297 y192a w245 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">35%<span class=\"ls0\"> </span></div></td><td class=\"c x1ef y192a we3 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">35%<span class=\"ls0\"> </span></div></td></tr></table></div><div class=\"gs14\"><table class=\"s w41a h2e4\" id=\"_4e3def02-6313-4082-b73b-92bd95dbe016\"><tr><td class=\"c x1f0 y192b w240 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Quota di patrimonio<span class=\"_ _17\"></span> netto attribuibile al Grup<span class=\"_ _0\"></span>po </div></td><td class=\"c x296 y192b w242 h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">78 <span class=\"ls0\"> </span></div></td><td class=\"c x298 y192b we3 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">7.801  </div></td><td class=\"c x297 y192b w245 h1ed\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">51.583  </div></td><td class=\"c x1ef y192b we3 h1ed\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">51.584  </div></td></tr><tr><td class=\"c x1f0 y192c w240 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rettifiche di consol<span class=\"_ _17\"></span>idamento </div></td><td class=\"c x296 y192c w242 h1ec\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x298 y192c we3 h1ec\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\"></span><span class=\"ls10\">85</span>6  </div></td><td class=\"c x297 y192c w245 h1ec\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1ef y192c we3 h1ec\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1f0 y192d w240 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Riclassifica capitale<span class=\"_ _17\"></span> non versato </div></td><td class=\"c x296 y192d w242 h1ed\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x298 y192d we3 h1ed\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x297 y192d w245 h1ed\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (31.746)  </div></td><td class=\"c x1ef y192d we3 h1ed\"><div class=\"t m0 xc7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (31.746)  </div></td></tr><tr><td class=\"c x1f0 y192e w240 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Valore della partec<span class=\"_ _17\"></span>ipazione con il metod<span class=\"_ _17\"></span>o <span class=\"_ _6\"></span>del Patri<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>onio Ne<span class=\"_ _0\"></span>tto </div></td><td class=\"c x296 y192e w242 h1ed\"><div class=\"t m0 x2a h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">78<span class=\"ls0\"> </span></div></td><td class=\"c x298 y192e we3 h1ed\"><div class=\"t m0 x1d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">8.658 </div></td><td class=\"c x297 y192e we4 h1ed\"><div class=\"t m0 x7 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">19.837 </div></td><td class=\"c x1ef y192e wcb h1ed\"><div class=\"t m0 x7 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">19.838 </div></td></tr><tr><td class=\"c x1f0 y192f w240 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Dividendi perce<span class=\"_ _0\"></span>piti dalla col<span class=\"_ _17\"></span>l<span class=\"_ _6\"></span>egata </div></td><td class=\"c x296 y192f w242 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        2.808  </div></td><td class=\"c x298 y192f w243 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        1.476  </div></td><td></td><td></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-511": {
   "value": "<div class=\"c w2 h0 gs16\"><div class=\"t m0 x2 h27 y1473 ffb fs7 fc1 sc0 ls1 ws0\">6.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Partecipazioni e<span class=\"_ _17\"></span> titoli non correnti  <span class=\"ff6\"> </span></span></div><div class=\"t m0 x6d h27 y1474 ffb fs7 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 hd y1475 ff1 fs7 fc0 sc0 ls0 ws0\">La voce risulta cos\u00ec<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>com<span class=\"_ _0\"></span>posta: </div></div><div class=\"gs17\"><table class=\"s w41b h2e5\" id=\"_cb9ec804-b861-40e5-a328-ffb41c757055\"><tr><td></td><td class=\"c x299 y1930 w248 h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x29a y1930 w22d h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Variazioni </div></td><td class=\"c x29b y1930 w13f h3d\"><div class=\"t m0 x26 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f0 y1931 w247 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Partecipazioni in imprese controllate  </div></td><td class=\"c x299 y1931 w248 h3d\"><div class=\"t m0 x41 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">58 <span class=\"ls0\"> </span></div></td><td class=\"c x29a y1931 w22d h3d\"><div class=\"t m0 x41 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">8 <span class=\"ls0\"> </span></div></td><td class=\"c x29b y1931 w13f h3d\"><div class=\"t m0 x55 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">66 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1932 w247 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Partecipazioni in altre imprese (FVTOCI) </div></td><td class=\"c x299 y1932 w248 h3d\"><div class=\"t m0 x57 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">4.533  </div></td><td class=\"c x29a y1932 w22d h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (1.882)  </div></td><td class=\"c x29b y1932 w13f h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">2.651  </div></td></tr><tr><td class=\"c x1bf y1933 w41c h2e6\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Investimenti in strumenti rappresentativi di<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1934 w41d h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">capitale (FVTOCI)<span class=\"_ _82\"> </span></div></td><td class=\"c x299 y1935 w248 h21b\"><div class=\"t m0 x38 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">557.475  </div></td><td class=\"c x29a y1935 w22d h21b\"><div class=\"t m0 x38 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">96.713  </div></td><td class=\"c x29b y1935 w13f h21b\"><div class=\"t m0 x28 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">654.188  </div></td></tr><tr><td class=\"c x1f0 y1936 w247 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Titoli a reddito fisso (Costo ammortizzato) </div></td><td class=\"c x299 y1936 w248 h3d\"><div class=\"t m0 x2b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">25.399  </div></td><td class=\"c x29a y1936 w22d h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (7.555)  </div></td><td class=\"c x29b y1936 w13f h3d\"><div class=\"t m0 x38 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">17.844  </div></td></tr><tr><td class=\"c x1f0 y1937 w247 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x299 y1937 w248 h3d\"><div class=\"t m0 x38 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">587.464  </div></td><td class=\"c x29a y1937 w22d h3d\"><div class=\"t m0 x38 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">87.284  </div></td><td class=\"c x29b y1937 w13f h3d\"><div class=\"t m0 x28 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">674.748  </div></td></tr><tr><td></td><td class=\"c x299 y1938 w248 h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x29a y1938 w22d h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Variazioni </div></td><td class=\"c x29b y1938 w1fc h3d\"><div class=\"t m0 x26 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1f0 y1939 w249 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Partecipazioni in imprese controllate  </div></td><td class=\"c x299 y1939 w248 h40\"><div class=\"t m0 x41 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">66 <span class=\"ls0\"> </span></div></td><td class=\"c x29a y1939 w22d h40\"><div class=\"t m0 x41 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">7 <span class=\"ls0\"> </span></div></td><td class=\"c x29b y1939 w1fc h40\"><div class=\"t m0 x55 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">72 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y193a w249 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Partecipazioni in altre imprese (FVTOCI) </div></td><td class=\"c x299 y193a w248 h3d\"><div class=\"t m0 x57 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">2.651  </div></td><td class=\"c x29a y193a w22d h3d\"><div class=\"t m0 x55 h2 y189 ff1 fs0 fc0 sc0 lse ws0\">41 <span class=\"ls0\"> </span></div></td><td class=\"c x29b y193a w1fc h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">2.692  </div></td></tr><tr><td class=\"c x1bf y193b w41c h2ac\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Investimenti in strumenti rappresentativi di<span class=\"_ _82\"> </span></div></td><td class=\"c x299 y193c w248 h51\"><div class=\"t m0 x38 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">654.188  </div></td><td class=\"c x29a y193c w22d h51\"><div class=\"t m0 x28 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">301.519  </div></td><td class=\"c x29b y193c w1fc h51\"><div class=\"t m0 x28 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">955.707  </div></td></tr><tr><td class=\"c x1bf y193d w41d h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">capitale (FVTOCI)<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y193e w249 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Titoli a reddito fisso (FV) </div></td><td class=\"c x299 y193e w248 h40\"><div class=\"t m0 x90 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x29a y193e w22d h40\"><div class=\"t m0 x38 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">74.337  </div></td><td class=\"c x29b y193e w1fc h40\"><div class=\"t m0 x38 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">74.337  </div></td></tr><tr><td class=\"c x1f0 y193f w249 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Titoli a reddito fisso (costo ammortizzato) </div></td><td class=\"c x299 y193f w248 h3d\"><div class=\"t m0 x2b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">17.844  </div></td><td class=\"c x29a y193f w22d h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (7.844)  </div></td><td class=\"c x29b y193f w1fc h3d\"><div class=\"t m0 x38 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">10.000  </div></td></tr><tr><td class=\"c x1f0 y1940 w249 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x299 y1940 w248 h3d\"><div class=\"t m0 x38 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">674.748  </div></td><td class=\"c x29a y1940 w22d h3d\"><div class=\"t m0 x28 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">368.059  </div></td><td class=\"c x29b y1940 w1fc h3d\"><div class=\"t m0 x1c h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">1.042.808  </div></td></tr></table></div><div class=\"c w2 h0 gs16\"><div class=\"t m0 x2 h34 y139a ff6 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h34 y30f ff6 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x80 h4b y1090 ff6 fs7 fc1 sc0 ls1 ws0\">a)<span class=\"ls0\"> <span class=\"_ _23\"> </span>Partecipazioni in imp<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ese control<span class=\"_ _17\"></span>late  </span></div><div class=\"t m0 xfd hd y13e5 ff1 fs7 fc0 sc0 ls0 ws0\">Le partecipazioni in imprese controllate non consoli<span class=\"_ _0\"></span>date riguardano societ\u00e0 consortili </div><div class=\"t m0 x2 h10 y1377 ff7 fs7 fc0 sc0 ls0 ws0\">che <span class=\"_ _15\"></span>f<span class=\"_ _6\"></span>unzion<span class=\"_ _0\"></span>ano <span class=\"_ _15\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _15\"></span>sistema <span class=\"_ _3\"></span>del <span class=\"_ _15\"></span>\u201cribaltamento <span class=\"_ _15\"></span>costi\u201d <span class=\"_ _15\"></span>e <span class=\"_ _3\"></span>non <span class=\"_ _15\"></span>sono <span class=\"_ _3\"></span>significative<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ai <span class=\"_ _15\"></span>fini <span class=\"_ _3\"></span>della </div><div class=\"t m0 x2 hd y1378 ff7 fs7 fc0 sc0 ls0 ws0\">rappresentazione  economica,  finanziaria <span class=\"_ _1c\"> </span>e <span class=\"_ _1c\"> </span>patrimonial<span class=\"_ _0\"></span>e <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>Gruppo. <span class=\"_ _1c\"> </span>Per <span class=\"_ _1c\"> </span>l\u2019el<span class=\"ff1\">enco <span class=\"_ _1c\"> </span>delle </span></div><div class=\"t m0 x2 h10 y1379 ff7 fs7 fc0 sc0 ls0 ws0\">partecipazioni <span class=\"_ _15\"></span>incluse <span class=\"_ _15\"></span>nella <span class=\"_ _15\"></span>voce <span class=\"_ _15\"></span>\u201cPartecipazioni <span class=\"_ _15\"></span>in <span class=\"_ _3\"></span>imprese <span class=\"_ _15\"></span>controllate\u201d <span class=\"_ _15\"></span>si <span class=\"_ _15\"></span>fa <span class=\"_ _15\"></span>riferimento <span class=\"_ _15\"></span>al </div><div class=\"t m0 x2 hd ya56 ff1 fs7 fc0 sc0 ls0 ws0\">prospetto allegato<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>alle presenti No<span class=\"_ _0\"></span>te esplicative. </div><div class=\"t m0 x2 hd y1392 ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x81 h4b y147b ff6 fs7 fc1 sc0 ls1 ws0\">b)<span class=\"ls0\"> <span class=\"_ _22\"> </span>Partecipazioni in alt<span class=\"_ _17\"></span>re imprese  </span></div><div class=\"t m0 x2 hd y147c ff1 fs7 fc0 sc0 ls0 ws0\">Il dettaglio dell<span class=\"_ _0\"></span>e partecipazioni<span class=\"_ _0\"></span> \u00e8 il seguente: </div><div class=\"t m0 x2 hd yf99 ff1 fs7 fc0 sc0 ls0 ws0\"> </div></div><div class=\"gs18\"><table class=\"s w41e h2e7\" id=\"_f79db4ef-57d8-46c6-bdd1-5d855604dfdd\"><tr><td class=\"c x1bf y1941 w41f h2e8\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Partecipazioni in<span class=\"_ _17\"></span> al<span class=\"_ _6\"></span>tre<span class=\"_ _82\"> </span></div></td><td class=\"c x29c y1942 w24b h10a\"><div class=\"t m0 x24 h103 y147d ff2 fs8 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x29d y1941 w403 h2e8\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _82\"> </span></div></td><td class=\"c x29a y1942 wd9 h10a\"><div class=\"t m0 x1b h103 y147d ff2 fs8 fc0 sc0 ls0 ws0\">Fair value </div></td><td></td><td class=\"c x29f y1943 w420 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Riclassifiche<span class=\"_ _82\"> </span></div><div class=\"t m0 x29e h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"_ _82\"> </span></div></td><td class=\"c x2a0 y1941 w421 h2e8\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls3c ws0\">%<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1bf y1915 w422 h2ea\"><div class=\"t m0 x1b7 h103 y1944 ff2 fs8 fc0 sc0 ls0 ws0\">imprese<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x2a1 y1915 w423 h2ea\"><div class=\"t m0 x1b7 h103 y1944 ff2 fs8 fc0 sc0 ls0 ws0\">(Decrementi)<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td class=\"c x2a2 y1915 w424 h2ea\"><div class=\"t m0 x1b7 h103 y1944 ff2 fs8 fc0 sc0 ls0 ws0\">possesso<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1bf y1945 w425 h2b4\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">ACQUE BLU ARN<span class=\"_ _17\"></span>O</div></td><td class=\"c x29c y1946 w24b h101\"><div class=\"t m0 x14d h43 y8c3 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.903  </div></td><td></td><td></td><td class=\"c x2a3 y1946 w24d h101\"><div class=\"t m0 x5e h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2a4 y1946 w24e h101\"><div class=\"t m0 x57 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2a5 y1946 w24f h101\"><div class=\"t m0 x2b h43 y8c3 ff1 fs8 fc0 sc0 ls10 ws0\">0%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1bf y1947 w426 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">BASSO SPA</div></td><td></td><td class=\"c x22d y1946 w24c h101\"><div class=\"t m0 x3d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.903)  </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1948 w427 h2b5\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">METROPOLITAN<span class=\"_ _17\"></span>A <span class=\"_ _6\"></span>DI</div></td><td class=\"c x29c y1949 w24b h101\"><div class=\"t m0 x160 h43 y8e7 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">958 </span> </div></td><td></td><td></td><td class=\"c x2a3 y1949 w24d h101\"><div class=\"t m0 x5e h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2a4 y1949 w24e h101\"><div class=\"t m0 x38 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">958 </span> </div></td><td class=\"c x2a5 y1949 w24f h101\"><div class=\"t m0 x3b h43 y8e7 ff1 fs8 fc0 sc0 ls0 ws0\">18,12% </div></td></tr><tr><td class=\"c x1bf y194a w428 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">NAPOLI<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y194b w24a h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">ANSA </div></td><td class=\"c x29c y194b w24b h1ed\"><div class=\"t m0 x14d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.198  </div></td><td></td><td></td><td class=\"c x2a3 y194b w24d h1ed\"><div class=\"t m0 x5e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2a4 y194b w24e h1ed\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.198  </div></td><td class=\"c x2a5 y194b w24f h1ed\"><div class=\"t m0 x3b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">10,58% </div></td></tr><tr><td class=\"c x1bf y194c w429 h2b5\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">ACQUA CAMPAN<span class=\"_ _17\"></span>IA</div></td><td class=\"c x29c y194d w24b h101\"><div class=\"t m0 x2 h43 y8e7 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td></td><td></td><td class=\"c x2a3 y194d w24d h101\"><div class=\"t m0 x3d h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> (5.384)  </div></td><td class=\"c x2a4 y194d w24e h101\"><div class=\"t m0 x4a h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">22 </span> </div></td><td class=\"c x2a5 y194d w24f h101\"><div class=\"t m0 x3d h43 y8e7 ff1 fs8 fc0 sc0 ls0 ws0\">0,01% </div></td></tr><tr><td class=\"c x1bf y18e8 w42a h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">S.P.A.</div></td><td></td><td></td><td class=\"c x29a y194d wd9 h101\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 5.406  </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y194e w24a h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">ALTRE MINORI<span class=\"_ _17\"></span> </div></td><td class=\"c x29c y194e w24b h1ed\"><div class=\"t m0 x160 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">473 </span> </div></td><td class=\"c x22d y194e w24c h1ed\"><div class=\"t m0 x57 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(1) </span> </div></td><td class=\"c x29a y194e wd9 h1ed\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2a3 y194e w24d h1ed\"><div class=\"t m0 x5e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2a4 y194e w24e h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">473 </span> </div></td><td></td></tr><tr><td class=\"c x1f0 y194f w24a h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x29c y194f w24b h219\"><div class=\"t m0 x14d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 4.533  </div></td><td class=\"c x22d y194f w24c h219\"><div class=\"t m0 x3d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (1.904)  </div></td><td class=\"c x29a y194f wd9 h219\"><div class=\"t m0 x22 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 5.406  </div></td><td class=\"c x2a3 y194f w24d h219\"><div class=\"t m0 x3d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (5.384)  </div></td><td class=\"c x2a4 y194f w24e h219\"><div class=\"t m0 x35 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 2.651  </div></td><td></td></tr></table></div><div class=\"gs6\"><table class=\"s w42b h2eb\" id=\"_2f462f9e-5bd6-4d25-b7d9-e85167e6127e\"><tr><td class=\"c x1bf y1950 w41f h2ec\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Partecipazioni in<span class=\"_ _17\"></span> al<span class=\"_ _6\"></span>tre<span class=\"_ _82\"> </span></div></td><td class=\"c x29c y1951 w24b h101\"><div class=\"t m0 x24 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x29d y1950 w403 h2ec\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _82\"> </span></div></td><td class=\"c x29a y1951 wd9 h101\"><div class=\"t m0 x1b h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">Fair value </div></td><td></td><td class=\"c x29f y1952 w420 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Riclassifiche<span class=\"_ _82\"> </span></div><div class=\"t m0 x29e h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _82\"> </span></div></td><td class=\"c x2a0 y1950 w421 h2ec\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls3c ws0\">%<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1bf y1947 w422 h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">imprese<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x2a1 y1947 w423 h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">(Decrementi)<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td class=\"c x2a2 y1947 w424 h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">possesso<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1bf y1953 w427 h2ee\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">METROPOLITAN<span class=\"_ _17\"></span>A <span class=\"_ _6\"></span>DI</div></td><td class=\"c x29c y1954 w24b h102\"><div class=\"t m0 x160 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">958 </span> </div></td><td></td><td></td><td class=\"c x2a3 y1954 w24d h102\"><div class=\"t m0 x5e h43 y8c3 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2a4 y1954 w24e h102\"><div class=\"t m0 x38 h43 y8c3 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">958 </span> </div></td><td class=\"c x2a5 y1954 w252 h102\"><div class=\"t m0 x3b h43 y8c3 ff1 fs8 fc0 sc0 ls0 ws0\">18,12% </div></td></tr><tr><td class=\"c x1bf y1955 w428 h2ef\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">NAPOLI<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1956 w251 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">ANSA </div></td><td class=\"c x29c y1956 w24b h1ec\"><div class=\"t m0 x14d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.198  </div></td><td></td><td></td><td class=\"c x2a3 y1956 w24d h1ec\"><div class=\"t m0 x5e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2a4 y1956 w24e h1ec\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.198  </div></td><td class=\"c x2a5 y1956 w252 h1ec\"><div class=\"t m0 x3b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">10,58% </div></td></tr><tr><td class=\"c x1bf y1957 w429 h2ee\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">ACQUA CAMPAN<span class=\"_ _17\"></span>IA</div></td><td class=\"c x29c y1958 w24b h102\"><div class=\"t m0 x88 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">22 </span> </div></td><td></td><td></td><td></td><td class=\"c x2a4 y1958 w24e h102\"><div class=\"t m0 x4a h43 y8c3 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">22 </span> </div></td><td class=\"c x2a5 y1958 w252 h102\"><div class=\"t m0 x3d h43 y8c3 ff1 fs8 fc0 sc0 ls0 ws0\">0,01% </div></td></tr><tr><td class=\"c x1bf y1959 w42a h2ef\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">S.P.A.<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y195a w251 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">ALTRE MINORI<span class=\"_ _17\"></span> </div></td><td class=\"c x29c y195a w24b h1ec\"><div class=\"t m0 x160 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">473 </span> </div></td><td class=\"c x22d y195a w24c h1ec\"><div class=\"t m0 x3f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">41 </span> </div></td><td></td><td class=\"c x2a3 y195a w24d h1ec\"><div class=\"t m0 x5e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2a4 y195a w24e h1ec\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">514 </span> </div></td><td></td></tr><tr><td class=\"c x1f0 y195b w251 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x29c y195b w24b h1ed\"><div class=\"t m0 x14d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 2.651  </div></td><td class=\"c x22d y195b w24c h1ed\"><div class=\"t m0 x3f h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">41 </span> </div></td><td class=\"c x29a y195b wd9 h1ed\"><div class=\"t m0 x2b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2a3 y195b w24d h1ed\"><div class=\"t m0 x5e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2a4 y195b w24e h1ed\"><div class=\"t m0 x35 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 2.692  </div></td><td></td></tr></table></div><div class=\"c w2 h0 gs1a\"><div class=\"t m0 x2 h4b y1483 ff6 fs7 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x81 h4b y32d ff6 fs7 fc1 sc0 ls0 ws0\">c) <span class=\"_ _7\"> </span>I<span class=\"_ _6\"></span>nvestimenti in<span class=\"_ _17\"></span> strumenti rappresentativi di <span class=\"_ _17\"></span>capitale </div><div class=\"t m0 xfd hd y1484 ff1 fs7 fc0 sc0 ls0 ws0\"> </div></div><div class=\"gs1b\"><table class=\"s w42c h2f0\" id=\"_0e564fd0-f1a9-4c29-abd5-feb7e63fb060\"><tr><td class=\"c x1bf y195c w42d h29f\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Investimenti in strumenti rappresentativi di<span class=\"_ _82\"> </span></div></td><td class=\"c x2a6 y195d w239 h41\"><div class=\"t m0 x1b h3 yb91 ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td></td><td class=\"c x2a9 y195c w42e h2e2\"><div class=\"t m0 x2a7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Acquisti/<span class=\"_ _82\"> </span></div><div class=\"t m0 x2a8 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Valutazione<span class=\"_ _82\"> </span></div></td><td class=\"c x2aa y195d w256 h41\"><div class=\"t m0 x27 h3 yb91 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1bf y195e w42f h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">capitale<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x2ac y195f w430 h2e2\"><div class=\"t m0 x2a7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">(Cessioni)<span class=\"_ _82\"> </span></div><div class=\"t m0 x2ab h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">al fair value<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y1960 w253 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Acea SpA </div></td><td class=\"c x2a6 y1960 w239 h3d\"><div class=\"t m0 x1c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 72.352  </div></td><td class=\"c x2ad y1960 w254 h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 4.435  </div></td><td class=\"c x2ae y1960 w255 h3d\"><div class=\"t m0 x27 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 6.220  </div></td><td class=\"c x2aa y1960 w256 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 83.008  </div></td></tr><tr><td class=\"c x1f0 y1961 w253 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Assicurazioni Generali SpA </div></td><td class=\"c x2a6 y1961 w239 h3d\"><div class=\"t m0 x45 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 361.376  </div></td><td class=\"c x2ad y1961 w254 h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 7.428  </div></td><td class=\"c x2ae y1961 w255 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 54.261  </div></td><td class=\"c x2aa y1961 w256 h3d\"><div class=\"t m0 x37 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 423.065  </div></td></tr><tr><td class=\"c x1f0 y1962 w253 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Azimut SpA </div></td><td class=\"c x2a6 y1962 w239 h40\"><div class=\"t m0 x35 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 6.279  </div></td><td class=\"c x2ad y1962 w254 h40\"><div class=\"t m0 x4a h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 2.620  </div></td><td class=\"c x2ae y1962 w255 h40\"><div class=\"t m0 x27 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 1.266  </div></td><td class=\"c x2aa y1962 w256 h40\"><div class=\"t m0 x13f h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 10.165  </div></td></tr><tr><td class=\"c x1f0 y1963 w253 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls1a ws0\">BPM<span class=\"ls0\"> </span></div></td><td class=\"c x2a6 y1963 w239 h3d\"><div class=\"t m0 x57 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">4 </span> </div></td><td class=\"c x2ad y1963 w254 h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 4.620  </div></td><td class=\"c x2ae y1963 w255 h3d\"><div class=\"t m0 x2b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">157 </span> </div></td><td class=\"c x2aa y1963 w256 h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 4.781  </div></td></tr><tr><td class=\"c x1f0 y1964 w253 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Italgas SpA </div></td><td class=\"c x2a6 y1964 w239 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 6.228  </div></td><td class=\"c x2ad y1964 w254 h3d\"><div class=\"t m0 x56 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ae y1964 w255 h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (12)  </div></td><td class=\"c x2aa y1964 w256 h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 6.216  </div></td></tr><tr><td class=\"c x1f0 y1965 w253 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Mediobanca SpA </div></td><td class=\"c x2a6 y1965 w239 h3d\"><div class=\"t m0 x1c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 82.653  </div></td><td class=\"c x2ad y1965 w254 h3d\"><div class=\"t m0 x56 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ae y1965 w255 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 20.387  </div></td><td class=\"c x2aa y1965 w256 h3d\"><div class=\"t m0 x37 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 103.040  </div></td></tr><tr><td class=\"c x1f0 y1966 w253 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Poste Italiane SpA </div></td><td class=\"c x2a6 y1966 w239 h40\"><div class=\"t m0 x1c h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 28.291  </div></td><td class=\"c x2ad y1966 w254 h40\"><div class=\"t m0 x3e h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> (7.272)  </div></td><td class=\"c x2ae y1966 w255 h40\"><div class=\"t m0 x27 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 2.603  </div></td><td class=\"c x2aa y1966 w256 h40\"><div class=\"t m0 x13f h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 23.621  </div></td></tr><tr><td class=\"c x1f0 y1967 w253 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Suez SA </div></td><td class=\"c x2a6 y1967 w239 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ad y1967 w254 h3d\"><div class=\"t m0 x56 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ae y1967 w255 h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2aa y1967 w256 h3d\"><div class=\"t m0 x14d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1f0 y1968 w253 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Altre minori </div></td><td class=\"c x2a6 y1968 w239 h3d\"><div class=\"t m0 x38 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">292 </span> </div></td><td class=\"c x2ad y1968 w254 h3d\"><div class=\"t m0 x3f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (29)  </div></td><td class=\"c x2ae y1968 w255 h3d\"><div class=\"t m0 x57 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">30 </span> </div></td><td class=\"c x2aa y1968 w256 h3d\"><div class=\"t m0 x56 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">292 </span> </div></td></tr><tr><td class=\"c x1f0 y1969 w253 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x2a6 y1969 w239 h3d\"><div class=\"t m0 x45 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 557.475  </div></td><td class=\"c x2ad y1969 w254 h3d\"><div class=\"t m0 x38 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 11.802  </div></td><td class=\"c x2ae y1969 w255 h3d\"><div class=\"t m0 x35 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 84.912  </div></td><td class=\"c x2aa y1969 w256 h3d\"><div class=\"t m0 x37 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 654.188  </div></td></tr><tr><td class=\"c x1bf y196a w42d h29c\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Investimenti in strumenti rappresentativi di<span class=\"_ _82\"> </span></div></td><td class=\"c x2a6 y196b w239 h50\"><div class=\"t m0 x1b h3 y29d ff2 fs0 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x2a9 y196a w42e h2a5\" colspan=\"2\"><div class=\"t m0 x2a7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Acquisti/<span class=\"_ _82\"> </span></div><div class=\"t m0 x2a8 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">Valutazione<span class=\"_ _82\"> </span></div></td><td class=\"c x2aa y196b w258 h50\"><div class=\"t m0 x27 h3 y29d ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1bf y196c w42f h29d\"><div class=\"t m0 x1b7 h3 y1794 ff2 fs0 fc0 sc0 ls0 ws0\">capitale<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x2ac y196d w430 h2a5\" colspan=\"2\"><div class=\"t m0 x2a7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">(Cessioni)<span class=\"_ _82\"> </span></div><div class=\"t m0 x2ab h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">al fair value<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y196e w257 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Acea SpA </div></td><td class=\"c x2a6 y196e w239 h3d\"><div class=\"t m0 x1c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 83.008  </div></td><td class=\"c x2ad y196e w254 h3d\"><div class=\"t m0 x56 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ae y196e w255 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 29.110  </div></td><td class=\"c x2aa y196e w258 h3d\"><div class=\"t m0 x37 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 112.117  </div></td></tr><tr><td class=\"c x1f0 y196f w257 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Anima </div></td><td class=\"c x2a6 y196f w239 h3d\"><div class=\"t m0 x82 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ad y196f w254 h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 8.849  </div></td><td class=\"c x2ae y196f w255 h3d\"><div class=\"t m0 x2b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">433 </span> </div></td><td class=\"c x2aa y196f w258 h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 9.282  </div></td></tr><tr><td class=\"c x1f0 y1970 w257 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Assicurazioni Generali SpA </div></td><td class=\"c x2a6 y1970 w239 h3d\"><div class=\"t m0 x45 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 423.065  </div></td><td class=\"c x2ad y1970 w254 h3d\"><div class=\"t m0 x38 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 24.236  </div></td><td class=\"c x2ae y1970 w255 h3d\"><div class=\"t m0 x1c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 189.453  </div></td><td class=\"c x2aa y1970 w258 h3d\"><div class=\"t m0 x37 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 636.754  </div></td></tr><tr><td class=\"c x1f0 y1971 w257 h4f\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Azimut SpA </div></td><td class=\"c x2a6 y1971 w239 h4f\"><div class=\"t m0 x1c h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 10.165  </div></td><td class=\"c x2ad y1971 w254 h4f\"><div class=\"t m0 x3e h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> (8.541)  </div></td><td class=\"c x2ae y1971 w255 h4f\"><div class=\"t m0 x15 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> (1.625)  </div></td><td class=\"c x2aa y1971 w258 h4f\"><div class=\"t m0 x14d h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1f0 y1972 w257 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls1a ws0\">BPM<span class=\"ls0\"> </span></div></td><td class=\"c x2a6 y1972 w239 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 4.781  </div></td><td class=\"c x2ad y1972 w254 h3d\"><div class=\"t m0 x3e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (4.624)  </div></td><td class=\"c x2ae y1972 w255 h3d\"><div class=\"t m0 x38 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (157)  </div></td><td class=\"c x2aa y1972 w258 h3d\"><div class=\"t m0 x14d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1f0 y1973 w257 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Italgas SpA </div></td><td class=\"c x2a6 y1973 w239 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 6.216  </div></td><td class=\"c x2ad y1973 w254 h3d\"><div class=\"t m0 x56 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ae y1973 w255 h3d\"><div class=\"t m0 x2b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">276 </span> </div></td><td class=\"c x2aa y1973 w258 h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 6.492  </div></td></tr><tr><td class=\"c x1f0 y1919 w257 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Mediobanca SpA </div></td><td class=\"c x2a6 y1919 w239 h3d\"><div class=\"t m0 x45 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 103.040  </div></td><td class=\"c x2ad y1919 w254 h3d\"><div class=\"t m0 x56 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ae y1919 w255 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 26.450  </div></td><td class=\"c x2aa y1919 w258 h3d\"><div class=\"t m0 x37 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 129.490  </div></td></tr><tr><td class=\"c x1f0 y1974 w257 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">MPS </div></td><td class=\"c x2a6 y1974 w239 h40\"><div class=\"t m0 x82 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ad y1974 w254 h40\"><div class=\"t m0 x38 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 42.025  </div></td><td class=\"c x2ae y1974 w255 h40\"><div class=\"t m0 x27 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 2.895  </div></td><td class=\"c x2aa y1974 w258 h40\"><div class=\"t m0 x13f h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 44.920  </div></td></tr><tr><td class=\"c x1f0 y1975 w257 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Poste Italiane SpA </div></td><td class=\"c x2a6 y1975 w239 h3d\"><div class=\"t m0 x1c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 23.621  </div></td><td class=\"c x2ad y1975 w254 h3d\"><div class=\"t m0 x35 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (12.232)  </div></td><td class=\"c x2ae y1975 w255 h3d\"><div class=\"t m0 x27 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 4.955  </div></td><td class=\"c x2aa y1975 w258 h3d\"><div class=\"t m0 x13f h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 16.344  </div></td></tr><tr><td class=\"c x1f0 y1976 w257 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Altre minori </div></td><td class=\"c x2a6 y1976 w239 h3d\"><div class=\"t m0 x38 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">292 </span> </div></td><td class=\"c x2ad y1976 w254 h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">15 </span> </div></td><td class=\"c x2ae y1976 w255 h3d\"><div class=\"t m0 x5e h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2aa y1976 w258 h3d\"><div class=\"t m0 x56 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">307 </span> </div></td></tr><tr><td class=\"c x1f0 y1977 w257 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x2a6 y1977 w239 h3d\"><div class=\"t m0 x45 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 654.188  </div></td><td class=\"c x2ad y1977 w254 h3d\"><div class=\"t m0 x38 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 49.729  </div></td><td class=\"c x2ae y1977 w255 h3d\"><div class=\"t m0 x1c h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 251.790  </div></td><td class=\"c x2aa y1977 w258 h3d\"><div class=\"t m0 x37 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 955.707  </div></td></tr></table></div><div class=\"c w2 h0 gs1a\"><div class=\"t m0 xfd hd y21f ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xfd hd y148b ff1 fs7 fc0 sc0 ls0 ws0\">La valutazione <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span><span class=\"ff6\">fair <span class=\"_ _6\"></span>value</span> di <span class=\"_ _6\"></span>tali st<span class=\"_ _6\"></span>rumenti di <span class=\"_ _6\"></span>capitale al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>dicembre <span class=\"_ _6\"></span>2024 ha <span class=\"_ _6\"></span>avuto </div><div class=\"t m0 x2 hd ybce ff1 fs7 fc0 sc0 ls0 ws0\">come  con<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ropartita<span class=\"_ _0\"></span>,  attraverso <span class=\"_ _21\"> </span>il  Conto  Econo<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ico <span class=\"_ _8\"> </span>Complessivo, <span class=\"_ _8\"> </span>la  s<span class=\"_ _17\"></span>pecifica  riserva <span class=\"_ _8\"> </span>di </div><div class=\"t m0 x2 hd ye6a ff1 fs7 fc0 sc0 ls0 ws0\">Patrimonio Netto<span class=\"_ _0\"></span><span class=\"lsd\">. <span class=\"ls0\">   </span></span></div><div class=\"t m0 xfd hd y223 ff1 fs7 fc0 sc0 ls0 ws0\">Di seguito viene <span class=\"_ _0\"></span>riportata la variazi<span class=\"_ _17\"></span>one della riserva <span class=\"ff6\">fair value: </span></div></div><div class=\"gs1c\"><table class=\"s w431 h2f1\" id=\"_2ff66b91-bcee-4e42-858b-4909b7cba401\"><tr><td></td><td class=\"c x2b0 y1978 w137 h226\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x2b1 y1978 w25a h226\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Incrementi / (decre<span class=\"_ _17\"></span>menti) </div></td><td class=\"c x2b2 y1978 w137 h226\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x2b3 y1979 w259 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Riserva Fair Value<span class=\"_ _17\"></span> </div></td><td class=\"c x2b0 y1979 w137 h1ec\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 42.920  </div></td><td class=\"c x2b1 y1979 w25a h1ec\"><div class=\"t m0 x6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 84.912  </div></td><td class=\"c x2b2 y1979 w137 h1ec\"><div class=\"t m0 xca h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 127.832  </div></td></tr><tr><td class=\"c x2b3 y197a w259 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Effetto fiscale<span class=\"_ _0\"></span> </div></td><td class=\"c x2b0 y197a w137 h1ed\"><div class=\"t m0 x52 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.301)  </div></td><td class=\"c x2b1 y197a w25a h1ed\"><div class=\"t m0 x8 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(473) </span> </div></td><td class=\"c x2b2 y197a w137 h1ed\"><div class=\"t m0 x52 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.774)  </div></td></tr><tr><td class=\"c x2b3 y197b w259 h219\"><div class=\"t m0 x1b h103 y1b6 ff3 fs8 fc0 sc0 ls0 ws0\">Riserva Fair Va<span class=\"_ _17\"></span>l<span class=\"_ _6\"></span>ue al netto<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dell\u2019eff<span class=\"_ _0\"></span>etto fiscale<span class=\"ff2\"> </span></div></td><td class=\"c x2b0 y197b w137 h219\"><div class=\"t m0 x7 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 41.619  </div></td><td class=\"c x2b1 y197b w25a h219\"><div class=\"t m0 x6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 84.439  </div></td><td class=\"c x2b2 y197b w137 h219\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 126.058  </div></td></tr><tr><td class=\"c x2b3 y197c w259 h1ec\"><div class=\"t m0 x1b h34 y1b6 ff6 fs8 fc0 sc0 ls0 ws0\">di cui quota Gru<span class=\"_ _17\"></span>ppo </div></td><td class=\"c x2b0 y197c w137 h1ec\"><div class=\"t m0 x7 h34 y1b6 ff6 fs8 fc0 sc0 ls0 ws0\"> 38.475  </div></td><td class=\"c x2b1 y197c w25a h1ec\"><div class=\"t m0 x6 h34 y1b6 ff6 fs8 fc0 sc0 ls0 ws0\"> 63.162  </div></td><td class=\"c x2b2 y197c w137 h1ec\"><div class=\"t m0 xca h34 y1b6 ff6 fs8 fc0 sc0 ls0 ws0\"> 101.637  </div></td></tr><tr><td></td><td class=\"c x2b0 y197d w137 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x2b1 y197d w25a h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Incrementi / (decre<span class=\"_ _17\"></span>menti) </div></td><td class=\"c x2b2 y197d w25b h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x2b3 y197e w54 h232\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Riserva Fair Value<span class=\"_ _17\"></span> </div></td><td class=\"c x2b0 y197e w137 h232\"><div class=\"t m0 x49 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 127.832  </div></td><td class=\"c x2b1 y197e w25a h232\"><div class=\"t m0 x14d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 251.790  </div></td><td class=\"c x2b2 y197e w25b h232\"><div class=\"t m0 xca h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 379.622  </div></td></tr><tr><td class=\"c x2b3 y197f w54 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Effetto fiscale<span class=\"_ _0\"></span> </div></td><td class=\"c x2b0 y197f w137 h1ed\"><div class=\"t m0 x52 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.774)  </div></td><td class=\"c x2b1 y197f w25a h1ed\"><div class=\"t m0 x13d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (3.318)  </div></td><td class=\"c x2b2 y197f w25b h1ed\"><div class=\"t m0 x52 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (5.091)  </div></td></tr><tr><td class=\"c x2b3 y1980 w54 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff3 fs8 fc0 sc0 ls0 ws0\">Riserva Fair Va<span class=\"_ _17\"></span>l<span class=\"_ _6\"></span>ue al netto<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>dell\u2019eff<span class=\"_ _0\"></span>etto fiscale<span class=\"ff2\"> </span></div></td><td class=\"c x2b0 y1980 w137 h1ed\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 126.058  </div></td><td class=\"c x2b1 y1980 w25a h1ed\"><div class=\"t m0 x14d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 248.472  </div></td><td class=\"c x2b2 y1980 w25b h1ed\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 374.530  </div></td></tr><tr><td class=\"c x2b3 y1981 w54 h1ec\"><div class=\"t m0 x1b h34 y1b6 ff6 fs8 fc0 sc0 ls0 ws0\">di cui quota Gru<span class=\"_ _17\"></span>ppo </div></td><td class=\"c x2b0 y1981 w137 h1ec\"><div class=\"t m0 x49 h34 y1b6 ff6 fs8 fc0 sc0 ls0 ws0\"> 101.637  </div></td><td class=\"c x2b1 y1981 w25a h1ec\"><div class=\"t m0 x14d h34 y1b6 ff6 fs8 fc0 sc0 ls0 ws0\"> 195.405  </div></td><td class=\"c x2b2 y1981 w25b h1ec\"><div class=\"t m0 xca h34 y1b6 ff6 fs8 fc0 sc0 ls0 ws0\"> 297.043  </div></td></tr></table></div>Relativamente <span class=\"_ _21\"> </span>all\u2019informativa <span class=\"_ _1f\"> </span>r<span class=\"_ _6\"></span>ichiesta <span class=\"_ _21\"> </span>dall\u2019IFRS <span class=\"_ _21\"> </span><span class=\"ff1 ls1\">13<span class=\"ls0\">,  i<span class=\"_ _0\"></span>n <span class=\"_ _21\"> </span>riferimento <span class=\"_ _21\"> </span>alla <span class=\"_ _21\"> </span>cosiddetta </span></span>\u201cgerarchia <span class=\"_ _15\"></span>del <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span>\u201d, <span class=\"_ _12\"></span>si <span class=\"_ _15\"></span>rileva <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>azioni <span class=\"_ _3\"></span>disponibili <span class=\"_ _15\"></span>per <span class=\"_ _12\"> </span>la <span class=\"_ _15\"></span>ve<span class=\"_ _6\"></span><span class=\"ff1\">ndita <span class=\"_ _3\"></span>appartengono <span class=\"_ _15\"></span>al </span>livello 1, trattando<span class=\"_ _17\"></span>si di strumenti finanziari quo<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ati in un <span class=\"_ _0\"></span>mercato attivo. d)<span class=\"ls0\"> <span class=\"_ _22\"> </span>Titoli a reddito fisso<span class=\"_ _0\"></span> </span>I <span class=\"_ _15\"></span>titoli <span class=\"_ _15\"></span>a <span class=\"_ _3\"></span>reddito <span class=\"_ _15\"></span>fisso <span class=\"_ _15\"></span>sono <span class=\"_ _15\"></span>costituiti <span class=\"_ _15\"></span>da <span class=\"_ _15\"></span>obbligazioni <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>titoli <span class=\"_ _15\"></span>di <span class=\"_ _3\"></span>stato <span class=\"_ _15\"></span>italiani, <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>cui <span class=\"_ _15\"></span>f<span class=\"_ _14\"></span><span class=\"ff6\">air </span>value<span class=\"ff1\">, al 31 dicemb<span class=\"_ _17\"></span>re 2024 \u00e8 pari ad Euro <span class=\"ls1\">86</span> milioni di<span class=\"_ _0\"></span> Euro.<span class=\"_ _82\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-512": {
   "value": "7.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Attivit\u00e0 finanz<span class=\"_ _17\"></span>iari<span class=\"_ _6\"></span>e non <span class=\"_ _0\"></span>correnti </span> <span class=\"_ _5c\"> </span> <span class=\"_ _12\"></span>La <span class=\"_ _14\"></span>voce <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _15\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _15\"></span><span class=\"ls1\">305</span> <span class=\"_ _6\"></span>mila <span class=\"_ _14\"></span>Euro <span class=\"_ _14\"></span>(290 <span class=\"_ _14\"></span>mila <span class=\"_ _14\"></span>Euro <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>31 <span class=\"_ _14\"></span>dicembre <span class=\"_ _14\"></span><span class=\"ls1\">2023</span>) <span class=\"_ _14\"></span>ed <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _14\"></span>costituita principalmente <span class=\"_ _15\"></span>da <span class=\"_ _15\"></span>un<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>risconto <span class=\"_ _15\"></span>attivo <span class=\"_ _14\"></span>su <span class=\"_ _15\"></span>oneri <span class=\"_ _15\"></span>accessori <span class=\"_ _15\"></span>ad <span class=\"_ _15\"></span>un <span class=\"_ _14\"></span>finanziamento <span class=\"_ _15\"></span>acceso <span class=\"_ _14\"></span>dalla Cementir Holdi<span class=\"_ _17\"></span>ng.<span class=\"_ _6\"></span> 8.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Altre attivit\u00e0<span class=\"_ _0\"></span> non corre<span class=\"_ _0\"></span>nti </span> <span class=\"_ _71\"> </span> <span class=\"_ _30\"> </span>La <span class=\"_ _1f\"> </span>voce, <span class=\"_ _19\"> </span>pari <span class=\"_ _19\"> </span>a <span class=\"_ _1f\"> </span><span class=\"ls1\">444</span> <span class=\"_ _19\"> </span>mila <span class=\"_ _19\"> </span>Euro <span class=\"_ _19\"> </span>(<span class=\"ls1\">615</span> <span class=\"_ _19\"> </span>mila <span class=\"_ _1f\"> </span>Euro <span class=\"_ _19\"> </span>al <span class=\"_ _19\"> </span>31 <span class=\"_ _19\"> </span>dicembre <span class=\"_ _19\"> </span><span class=\"ls1\">2023<span class=\"_ _6\"></span></span>)<span class=\"lsd\">, <span class=\"_ _12\"></span></span>si <span class=\"_ _1f\"> </span>riferisce principalmente a<span class=\"_ _0\"></span> crediti per deposi<span class=\"_ _0\"></span>ti cauzionali, rel<span class=\"_ _17\"></span>ativi al Gruppo Cementir H<span class=\"_ _0\"></span>olding<span class=\"_ _82\"> </span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-500": {
   "value": "7.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Attivit\u00e0 finanz<span class=\"_ _17\"></span>iari<span class=\"_ _6\"></span>e non <span class=\"_ _0\"></span>correnti </span> <span class=\"_ _5c\"> </span> <span class=\"_ _12\"></span>La <span class=\"_ _14\"></span>voce <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _15\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _15\"></span><span class=\"ls1\">305</span> <span class=\"_ _6\"></span>mila <span class=\"_ _14\"></span>Euro <span class=\"_ _14\"></span>(290 <span class=\"_ _14\"></span>mila <span class=\"_ _14\"></span>Euro <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>31 <span class=\"_ _14\"></span>dicembre <span class=\"_ _14\"></span><span class=\"ls1\">2023</span>) <span class=\"_ _14\"></span>ed <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _14\"></span>costituita principalmente <span class=\"_ _15\"></span>da <span class=\"_ _15\"></span>un<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>risconto <span class=\"_ _15\"></span>attivo <span class=\"_ _14\"></span>su <span class=\"_ _15\"></span>oneri <span class=\"_ _15\"></span>accessori <span class=\"_ _15\"></span>ad <span class=\"_ _15\"></span>un <span class=\"_ _14\"></span>finanziamento <span class=\"_ _15\"></span>acceso <span class=\"_ _14\"></span>dalla Cementir Holdi<span class=\"_ _17\"></span>ng.<span class=\"_ _6\"></span> 8.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Altre attivit\u00e0<span class=\"_ _0\"></span> non corre<span class=\"_ _0\"></span>nti </span> <span class=\"_ _71\"> </span> <span class=\"_ _30\"> </span>La <span class=\"_ _1f\"> </span>voce, <span class=\"_ _19\"> </span>pari <span class=\"_ _19\"> </span>a <span class=\"_ _1f\"> </span><span class=\"ls1\">444</span> <span class=\"_ _19\"> </span>mila <span class=\"_ _19\"> </span>Euro <span class=\"_ _19\"> </span>(<span class=\"ls1\">615</span> <span class=\"_ _19\"> </span>mila <span class=\"_ _1f\"> </span>Euro <span class=\"_ _19\"> </span>al <span class=\"_ _19\"> </span>31 <span class=\"_ _19\"> </span>dicembre <span class=\"_ _19\"> </span><span class=\"ls1\">2023<span class=\"_ _6\"></span></span>)<span class=\"lsd\">, <span class=\"_ _12\"></span></span>si <span class=\"_ _1f\"> </span>riferisce principalmente a<span class=\"_ _0\"></span> crediti per deposi<span class=\"_ _0\"></span>ti cauzionali, rel<span class=\"_ _17\"></span>ativi al Gruppo Cementir H<span class=\"_ _0\"></span>olding<span class=\"_ _82\"> </span>15.<span class=\"ls0\"> <span class=\"_ _17\"></span>Altre attivit\u00e0 correnti </span>La voce \u00e8 cos\u00ec compos<span class=\"_ _17\"></span>ta: <table class=\"s w443 h2fb\" id=\"_f8a01a81-e41b-41a1-85b1-060e3a0f1e86\"><tr><td></td><td class=\"c x2cd y19ed w24f h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x2ce y19ed w239 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f0 y19ee w271 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Crediti verso il personale </div></td><td class=\"c x2cd y19ee w24f h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.417  </div></td><td class=\"c x2ce y19ee w239 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 lse ws0\">902 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y19ef w271 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Crediti verso imprese correlate </div></td><td class=\"c x2cd y19ef w24f h40\"><div class=\"t m0 x28 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">1.571  </div></td><td class=\"c x2ce y19ef w239 h40\"><div class=\"t m0 x25 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">67 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y19f0 w271 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Crediti per IVA </div></td><td class=\"c x2cd y19f0 w24f h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">14.037  </div></td><td class=\"c x2ce y19f0 w239 h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">8.174  </div></td></tr><tr><td class=\"c x1f0 y19f1 w271 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Crediti verso altri </div></td><td class=\"c x2cd y19f1 w24f h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">19.138  </div></td><td class=\"c x2ce y19f1 w239 h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">11.532  </div></td></tr><tr><td class=\"c x1f0 y19f2 w271 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Ratei attivi  </div></td><td class=\"c x2cd y19f2 w24f h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 lse ws0\">565 <span class=\"ls0\"> </span></div></td><td class=\"c x2ce y19f2 w239 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 lse ws0\">342 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y19f3 w271 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Risconti attivi </div></td><td class=\"c x2cd y19f3 w24f h40\"><div class=\"t m0 x28 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">6.663  </div></td><td class=\"c x2ce y19f3 w239 h40\"><div class=\"t m0 x28 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">7.857  </div></td></tr><tr><td class=\"c x1f0 y19f4 w271 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale altre attivit\u00e0  </div></td><td class=\"c x2cd y19f4 w24f h3d\"><div class=\"t m0 x3b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">43.392  </div></td><td class=\"c x2ce y19f4 w239 h3d\"><div class=\"t m0 x3b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">28.874  </div></td></tr></table>I <span class=\"_ _14\"></span>r<span class=\"_ _6\"></span>iscon<span class=\"_ _0\"></span>ti <span class=\"_ _14\"></span>att<span class=\"_ _6\"></span>ivi <span class=\"_ _14\"></span>sono <span class=\"_ _14\"></span>relativi <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>quote <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>costi <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>competenza <span class=\"_ _14\"></span>dell\u2019esercizi<span class=\"_ _0\"></span>o <span class=\"_ _14\"></span>successivo per assicurazioni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>ed altri costi co<span class=\"_ _0\"></span>muni a due o<span class=\"_ _0\"></span> pi\u00f9 esercizi. Non esistono crediti<span class=\"_ _0\"></span> con esigi<span class=\"_ _0\"></span>bilit\u00e0 superiore all<span class=\"_ _0\"></span>\u2019esercizio.<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-501": {
   "value": "9.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Imposte differi<span class=\"_ _0\"></span>te e impos<span class=\"_ _0\"></span>te correnti  </span> <span class=\"_ _5a\"> </span>Le <span class=\"_ _12\"></span>imposte <span class=\"_ _12\"></span>differite <span class=\"_ _3\"></span>sono <span class=\"_ _12\"></span>riferite <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>differenze <span class=\"_ _3\"></span>temporanee <span class=\"_ _3\"></span>t<span class=\"_ _6\"></span>ra <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>valori <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span>Bilancio <span class=\"_ _3\"></span>e <span class=\"_ _19\"> </span>i corrispondenti val<span class=\"_ _0\"></span>ori fiscal<span class=\"_ _0\"></span>mente riconosciuti.<span class=\"_ _0\"></span>   <span class=\"_ _5a\"> </span>Di seguito viene fornita<span class=\"_ _17\"></span> la movimentazione<span class=\"_ _0\"></span> delle Imposte Di<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>ferite At<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ive e Passi<span class=\"_ _0\"></span>ve: <table class=\"s w432 h2f2\" id=\"_14205260-9abc-48ef-8907-4165c527806e\"><tr><td></td><td class=\"c x2b4 y1982 w25e h101\"><div class=\"t m0 xc6 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x2b5 y1983 w433 h2d3\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Accantonamenti<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>al netto degl<span class=\"_ _17\"></span>i<span class=\"_ _82\"> </span></div></td><td class=\"c x2b6 y1983 w434 h2d3\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _82\"> </span></div></td><td class=\"c x2b7 y1982 w260 h101\"><div class=\"t m0 x3b h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f0 y1984 w25d h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Imposte diffe<span class=\"_ _0\"></span>rite attive </div></td><td></td><td class=\"c x2b8 y1985 w435 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">utilizzi a conto eco<span class=\"_ _17\"></span>nomico<span class=\"_ _82\"> </span></div></td><td class=\"c x2b9 y1985 w424 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">variazioni<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y1986 w25d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Perdite fiscali a nuo<span class=\"_ _17\"></span>vo </div></td><td class=\"c x2b4 y1986 w25e h1ed\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 76.034  </div></td><td class=\"c x22d y1986 w25f h1ed\"><div class=\"t m0 xb3 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.363  </div></td><td class=\"c x2ba y1986 wee h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (3.888)  </div></td><td class=\"c x2b7 y1986 w260 h1ed\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 73.509  </div></td></tr><tr><td class=\"c x1f0 y1987 w25d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Differenze su<span class=\"_ _0\"></span> attivit\u00e0 material<span class=\"_ _17\"></span>i </div></td><td class=\"c x2b4 y1987 w25e h1ec\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 7.359  </div></td><td></td><td class=\"c x2ba y1987 wee h1ec\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (3.165)  </div></td><td class=\"c x2b7 y1987 w260 h1ec\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 4.194  </div></td></tr><tr><td class=\"c x1f0 y1988 w25d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fondo per rischi e<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>oneri </div></td><td class=\"c x2b4 y1988 w25e h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 3.324  </div></td><td class=\"c x22d y1988 w25f h1ed\"><div class=\"t m0 x161 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">554 </span> </div></td><td class=\"c x2ba y1988 wee h1ed\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(557) </span> </div></td><td class=\"c x2b7 y1988 w260 h1ed\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 3.321  </div></td></tr><tr><td class=\"c x1f0 y1989 w25d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Svalutazione credi<span class=\"_ _17\"></span>ti </div></td><td class=\"c x2b4 y1989 w25e h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 1.036  </div></td><td class=\"c x22d y1989 w25f h1ed\"><div class=\"t m0 xff h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(115) </span> </div></td><td class=\"c x2ba y1989 wee h1ed\"><div class=\"t m0 x6a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">42 </span> </div></td><td class=\"c x2b7 y1989 w260 h1ed\"><div class=\"t m0 x70 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">963 </span> </div></td></tr><tr><td class=\"c x1f0 y198a w25d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazione mon<span class=\"_ _17\"></span>etaria IAS 29 </div></td><td class=\"c x2b4 y198a w25e h1ec\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (10.186)  </div></td><td class=\"c x22d y198a w25f h1ec\"><div class=\"t m0 x14b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (7.340)  </div></td><td class=\"c x2ba y198a wee h1ec\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 17.526  </div></td><td class=\"c x2b7 y198a w260 h1ec\"><div class=\"t m0 x56 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1f0 y198b w25d h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x2b4 y198b w25e h1ed\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 57.942  </div></td><td class=\"c x22d y198b w25f h1ed\"><div class=\"t m0 xb3 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 7.558  </div></td><td class=\"c x2ba y198b wee h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (3.975)  </div></td><td class=\"c x2b7 y198b w260 h1ed\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 61.524  </div></td></tr><tr><td class=\"c x1f0 y198c w25d h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x2b4 y198c w25e h1ed\"><div class=\"t m0 x45 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 135.508  </div></td><td class=\"c x22d y198c w25f h1ed\"><div class=\"t m0 xb3 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.020  </div></td><td class=\"c x2ba y198c wee h1ed\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 5.983  </div></td><td class=\"c x2b7 y198c w260 h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 143.510  </div></td></tr><tr><td class=\"c x1f0 y198d w25d h232\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Imposte differite pa<span class=\"_ _17\"></span>ssive </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y198e w25d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fair value attivit\u00e0<span class=\"_ _17\"></span> immat. e materiali </div></td><td class=\"c x2b4 y198e w25e h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 3.202  </div></td><td class=\"c x22d y198e w25f h1ed\"><div class=\"t m0 xff h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(127) </span> </div></td><td></td><td class=\"c x2b7 y198e w260 h1ed\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 3.075  </div></td></tr><tr><td class=\"c x1f0 y198f w25d h226\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fair value in<span class=\"_ _0\"></span>vestimenti immobi<span class=\"_ _17\"></span>li<span class=\"_ _6\"></span>ari </div></td><td class=\"c x2b4 y198f w25e h226\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 3.092  </div></td><td class=\"c x22d y198f w25f h226\"><div class=\"t m0 x14b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.356)  </div></td><td class=\"c x2ba y198f wee h226\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(211) </span> </div></td><td class=\"c x2b7 y198f w260 h226\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 1.525  </div></td></tr><tr><td class=\"c x1f0 y1990 w25d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Differenze ammor<span class=\"_ _17\"></span>tamenti contabili </div></td><td class=\"c x2b4 y1990 w25e h1ec\"><div class=\"t m0 x45 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 109.327  </div></td><td class=\"c x22d y1990 w25f h1ec\"><div class=\"t m0 x14b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (4.860)  </div></td><td class=\"c x2ba y1990 wee h1ec\"><div class=\"t m0 x3f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">743 </span> </div></td><td class=\"c x2b7 y1990 w260 h1ec\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 105.210  </div></td></tr><tr><td class=\"c x1f0 y1991 w25d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazione impian<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i </div></td><td class=\"c x2b4 y1991 w25e h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 8.354  </div></td><td class=\"c x22d y1991 w25f h1ed\"><div class=\"t m0 xb3 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 3.253  </div></td><td class=\"c x2ba y1991 wee h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (4.668)  </div></td><td class=\"c x2b7 y1991 w260 h1ed\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 6.939  </div></td></tr><tr><td class=\"c x1f0 y1992 w25d h219\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazione mon<span class=\"_ _17\"></span>etaria IAS 29 </div></td><td class=\"c x2b4 y1992 w25e h219\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 19.182  </div></td><td class=\"c x22d y1992 w25f h219\"><div class=\"t m0 x14b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (8.282)  </div></td><td class=\"c x2ba y1992 wee h219\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 11.757  </div></td><td class=\"c x2b7 y1992 w260 h219\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 22.657  </div></td></tr><tr><td class=\"c x1f0 y1993 w25d h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x2b4 y1993 w25e h1ec\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 41.391  </div></td><td class=\"c x22d y1993 w25f h1ec\"><div class=\"t m0 x161 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">269 </span> </div></td><td class=\"c x2ba y1993 wee h1ec\"><div class=\"t m0 x4a h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 1.143  </div></td><td class=\"c x2b7 y1993 w260 h1ec\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 42.803  </div></td></tr><tr><td class=\"c x1f0 y1994 w25d h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x2b4 y1994 w25e h1ed\"><div class=\"t m0 x45 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 184.548  </div></td><td class=\"c x22d y1994 w25f h1ed\"><div class=\"t m0 x14c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (11.103)  </div></td><td class=\"c x2ba y1994 wee h1ed\"><div class=\"t m0 x4a h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 8.764  </div></td><td class=\"c x2b7 y1994 w260 h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 182.209  </div></td></tr><tr><td class=\"c x1f0 y1995 w25d h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Valore netto per<span class=\"_ _0\"></span> imposte diff<span class=\"_ _0\"></span>erite </div></td><td class=\"c x2b4 y1995 w25e h219\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (49.040)  </div></td><td class=\"c x22d y1995 w25f h219\"><div class=\"t m0 x9a h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 13.123  </div></td><td class=\"c x2ba y1995 wee h219\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (2.781)  </div></td><td class=\"c x2b7 y1995 w260 h219\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (38.699)  </div></td></tr><tr><td></td><td class=\"c x2b4 y1996 w25e h101\"><div class=\"t m0 xc6 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x2b5 y1997 w433 h2d3\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Accantonamenti<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>al netto degl<span class=\"_ _17\"></span>i<span class=\"_ _82\"> </span></div></td><td class=\"c x2b6 y1997 w434 h2d3\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _82\"> </span></div></td><td class=\"c x2b7 y1996 w254 h101\"><div class=\"t m0 x3b h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1f0 y1998 w261 h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Imposte diffe<span class=\"_ _0\"></span>rite attive </div></td><td></td><td class=\"c x2b8 y1999 w435 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">utilizzi a conto eco<span class=\"_ _17\"></span>nomico<span class=\"_ _82\"> </span></div></td><td class=\"c x2b9 y1999 w424 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">variazioni<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y199a w261 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Perdite fiscali a nuo<span class=\"_ _17\"></span>vo </div></td><td class=\"c x2b4 y199a w25e h1ed\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 73.509  </div></td><td class=\"c x22d y199a w25f h1ed\"><div class=\"t m0 xb3 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.910  </div></td><td class=\"c x2ba y199a wee h1ed\"><div class=\"t m0 x3f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">342 </span> </div></td><td class=\"c x2b7 y199a w254 h1ed\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 75.761  </div></td></tr><tr><td class=\"c x1f0 y199b w261 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Differenze su<span class=\"_ _0\"></span> attivit\u00e0 material<span class=\"_ _17\"></span>i </div></td><td class=\"c x2b4 y199b w25e h1ec\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 4.194  </div></td><td class=\"c x22d y199b w25f h1ec\"><div class=\"t m0 x14b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (6.466)  </div></td><td class=\"c x2ba y199b wee h1ec\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.272  </div></td><td class=\"c x2b7 y199b w254 h1ec\"><div class=\"t m0 x56 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1f0 y199c w261 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fondo per rischi e<span class=\"_ _17\"></span> oneri </div></td><td class=\"c x2b4 y199c w25e h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 3.321  </div></td><td class=\"c x22d y199c w25f h1ed\"><div class=\"t m0 x14b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.371)  </div></td><td class=\"c x2ba y199c wee h1ed\"><div class=\"t m0 x3f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">615 </span> </div></td><td class=\"c x2b7 y199c w254 h1ed\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 2.565  </div></td></tr></table><div class=\"gs6\"><table class=\"s w432 h2f3\" id=\"_4ec944c6-6c28-4607-a078-334e0daefad0\"><tr><td class=\"c x1f0 y199d w261 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Svalutazione credi<span class=\"_ _17\"></span>ti </div></td><td class=\"c x2b4 y199d w25e h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">963 </span> </div></td><td class=\"c x22d y199d w25f h1ed\"><div class=\"t m0 xff h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(170) </span> </div></td><td class=\"c x2ba y199d wee h1ed\"><div class=\"t m0 x3f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">118 </span> </div></td><td class=\"c x2b7 y199d w254 h1ed\"><div class=\"t m0 x70 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">911 </span> </div></td></tr><tr><td class=\"c x1f0 y199e w261 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazione mon<span class=\"_ _17\"></span>etaria IAS 29 </div></td><td class=\"c x2b4 y199e w25e h1ec\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td></td><td></td><td class=\"c x2b7 y199e w254 h1ec\"><div class=\"t m0 x56 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1f0 y199f w261 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x2b4 y199f w25e h1ed\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 61.524  </div></td><td class=\"c x22d y199f w25f h1ed\"><div class=\"t m0 x14b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (3.087)  </div></td><td class=\"c x2ba y199f wee h1ed\"><div class=\"t m0 x3f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">491 </span> </div></td><td class=\"c x2b7 y199f w254 h1ed\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 58.928  </div></td></tr><tr><td class=\"c x1f0 y19a0 w261 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x2b4 y19a0 w25e h1ed\"><div class=\"t m0 x45 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 143.510  </div></td><td class=\"c x22d y19a0 w25f h1ed\"><div class=\"t m0 x14b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (9.184)  </div></td><td class=\"c x2ba y19a0 wee h1ed\"><div class=\"t m0 x4a h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 3.838  </div></td><td class=\"c x2b7 y19a0 w254 h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 138.164  </div></td></tr><tr><td class=\"c x1f0 y19a1 w261 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Imposte diffe<span class=\"_ _0\"></span>rite passive </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y19a2 w261 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fair value attivit\u00e0<span class=\"_ _17\"></span> immat. e materiali </div></td><td class=\"c x2b4 y19a2 w25e h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 3.075  </div></td><td class=\"c x22d y19a2 w25f h1ed\"><div class=\"t m0 x14b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.048)  </div></td><td></td><td class=\"c x2b7 y19a2 w254 h1ed\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 2.027  </div></td></tr><tr><td class=\"c x1f0 y19a3 w261 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fair value in<span class=\"_ _0\"></span>vestimenti immobi<span class=\"_ _17\"></span>li<span class=\"_ _6\"></span>ari </div></td><td class=\"c x2b4 y19a3 w25e h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 1.525  </div></td><td class=\"c x22d y19a3 w25f h1ed\"><div class=\"t m0 x161 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">525 </span> </div></td><td></td><td class=\"c x2b7 y19a3 w254 h1ed\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 2.050  </div></td></tr><tr><td class=\"c x1f0 y19a4 w261 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Differenze ammor<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>amenti con<span class=\"_ _0\"></span>tabili </div></td><td class=\"c x2b4 y19a4 w25e h1ec\"><div class=\"t m0 x45 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 105.210  </div></td><td class=\"c x22d y19a4 w25f h1ec\"><div class=\"t m0 x14b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (5.689)  </div></td><td class=\"c x2ba y19a4 wee h1ec\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.129  </div></td><td class=\"c x2b7 y19a4 w254 h1ec\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 100.650  </div></td></tr><tr><td class=\"c x1f0 y19a5 w261 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazione impian<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i </div></td><td class=\"c x2b4 y19a5 w25e h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 6.939  </div></td><td class=\"c x22d y19a5 w25f h1ed\"><div class=\"t m0 xb3 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.650  </div></td><td class=\"c x2ba y19a5 wee h1ed\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(670) </span> </div></td><td class=\"c x2b7 y19a5 w254 h1ed\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 8.919  </div></td></tr><tr><td class=\"c x1f0 y19a6 w261 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazione mon<span class=\"_ _17\"></span>etaria IAS 29 </div></td><td class=\"c x2b4 y19a6 w25e h1ed\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 22.657  </div></td><td></td><td class=\"c x2ba y19a6 wee h1ed\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 9.745  </div></td><td class=\"c x2b7 y19a6 w254 h1ed\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 32.402  </div></td></tr><tr><td class=\"c x1f0 y19a7 w261 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x2b4 y19a7 w25e h1ec\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 42.803  </div></td><td class=\"c x22d y19a7 w25f h1ec\"><div class=\"t m0 xb3 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 5.967  </div></td><td class=\"c x2ba y19a7 wee h1ec\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.056  </div></td><td class=\"c x2b7 y19a7 w254 h1ec\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 50.826  </div></td></tr><tr><td class=\"c x1f0 y19a8 w261 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x2b4 y19a8 w25e h1ed\"><div class=\"t m0 x45 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 182.209  </div></td><td class=\"c x22d y19a8 w25f h1ed\"><div class=\"t m0 xb3 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 2.405  </div></td><td class=\"c x2ba y19a8 wee h1ed\"><div class=\"t m0 x38 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 12.260  </div></td><td class=\"c x2b7 y19a8 w254 h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 196.874  </div></td></tr><tr><td class=\"c x1f0 y19a9 w261 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Valore netto per<span class=\"_ _0\"></span> imposte d<span class=\"_ _0\"></span>ifferite </div></td><td class=\"c x2b4 y19a9 w25e h1ed\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (38.699)  </div></td><td class=\"c x22d y19a9 w25f h1ed\"><div class=\"t m0 x14c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (11.589)  </div></td><td class=\"c x2ba y19a9 wee h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (8.422)  </div></td><td class=\"c x2b7 y19a9 w254 h1ed\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (58.710)  </div></td></tr></table></div><div class=\"c w2 h0 gs1e\"><div class=\"t m0 xfd hd yc14 ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xfd hd ya31 ff1 fs7 fc0 sc0 ls0 ws0\">Tenuto <span class=\"_ _16\"></span>conto <span class=\"_ _16\"></span>della <span class=\"_ _17\"></span>prese<span class=\"_ _0\"></span>nza <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>differenze<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>tempora<span class=\"_ _17\"></span>nee <span class=\"_ _17\"></span>imponibili <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>sulla <span class=\"_ _16\"></span>base <span class=\"_ _16\"></span>dei <span class=\"_ _17\"></span>piani </div><div class=\"t m0 x2 hd yd5d ff1 fs7 fc0 sc0 ls0 ws0\">previsionali<span class=\"_ _0\"></span>, <span class=\"_ _15\"></span>si <span class=\"_ _15\"></span>ritiene <span class=\"_ _15\"></span>che <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>Gr<span class=\"_ _6\"></span>uppo <span class=\"_ _15\"></span>avr\u00e0, <span class=\"_ _15\"></span>nel <span class=\"_ _14\"></span>corso <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>prossimi <span class=\"_ _15\"></span>esercizi<span class=\"_ _17\"></span>, <span class=\"_ _15\"></span>redditi <span class=\"_ _15\"></span>imponibili </div><div class=\"t m0 x2 hd y149f ff1 fs7 fc0 sc0 ls0 ws0\">sufficienti <span class=\"_ _14\"></span>per <span class=\"_ _14\"></span>poter <span class=\"_ _14\"></span>recuperare <span class=\"_ _6\"></span>le <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _14\"></span>per <span class=\"_ _14\"></span>imposte <span class=\"_ _14\"></span>differite <span class=\"_ _14\"></span>attive <span class=\"_ _14\"></span>presenti <span class=\"_ _14\"></span>nel <span class=\"_ _14\"></span>bilancio <span class=\"_ _14\"></span>al </div><div class=\"t m0 x2 hd y214 ff1 fs7 fc0 sc0 ls0 ws0\">31 dicembre <span class=\"ls1\">2024</span>.<span class=\"_ _17\"></span> </div><div class=\"t m0 xfd hd y215 ff1 fs7 fc0 sc0 ls0 ws0\">I <span class=\"_ _19\"> </span>Debiti <span class=\"_ _19\"> </span>per <span class=\"_ _1f\"> </span>imposte <span class=\"_ _19\"> </span>correnti <span class=\"_ _19\"> </span>includono <span class=\"_ _19\"></span>le <span class=\"_ _19\"> </span>imposte <span class=\"_ _19\"> </span>sul <span class=\"_ _19\"> </span>reddito <span class=\"_ _19\"> </span>maturate <span class=\"_ _12\"></span>nel <span class=\"_ _1f\"> </span>corso </div><div class=\"t m0 x2 hd y216 ff7 fs7 fc0 sc0 ls0 ws0\">dell\u2019eserci<span class=\"_ _0\"></span>zio e sono pari a <span class=\"ff1\">25,2 mil<span class=\"_ _0\"></span>ioni di Euro (24,9 mil<span class=\"_ _0\"></span>ioni di Euro al 31 <span class=\"_ _17\"></span>dicembre <span class=\"ls1\">2023<span class=\"ls7\">).</span></span> </span></div><div class=\"t m0 x2 hd y217 ff1 fs7 fc0 sc0 ls0 ws0\">            <span class=\"ff7\">Le impos<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e sul redd<span class=\"_ _0\"></span>ito dell\u2019esercizi<span class=\"_ _17\"></span>o sono cos\u00ec composte:<span class=\"ff1\"> </span></span></div></div><div class=\"gs1f\"><table class=\"s w436 h2f4\" id=\"_bb4d3042-6740-483a-8e5a-c1b2214ba608\"><tr><td></td><td class=\"c x2bc y19aa w13e h1ed\"><div class=\"t m0 x2a h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x2bd y19aa w263 h1ed\"><div class=\"t m0 x38 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2be y19ab w262 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Imposte sul redd<span class=\"_ _0\"></span>ito </div></td><td class=\"c x2bc y19ab w13e h1ed\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 62.362  </div></td><td class=\"c x2bd y19ab w263 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 79.662  </div></td></tr><tr><td class=\"c x2be y19ac w262 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">IRAP </div></td><td class=\"c x2bc y19ac w13e h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.877  </div></td><td class=\"c x2bd y19ac w263 h1ec\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.292  </div></td></tr><tr><td class=\"c x2be y19ad w262 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Imposte relative<span class=\"_ _0\"></span> ad esercizi<span class=\"_ _0\"></span> preceden<span class=\"_ _0\"></span>ti </div></td><td class=\"c x2bc y19ad w13e h1ed\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (9.036)  </div></td><td class=\"c x2bd y19ad w263 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.682  </div></td></tr><tr><td class=\"c x2be y19ae w262 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Imposte corrent<span class=\"_ _17\"></span>i </div></td><td class=\"c x2bc y19ae w13e h1ed\"><div class=\"t m0 x35 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 55.202  </div></td><td class=\"c x2bd y19ae w263 h1ed\"><div class=\"t m0 x1d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 83.636  </div></td></tr><tr><td class=\"c x2be y19af w262 h236\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _0\"></span>to imposte differi<span class=\"_ _17\"></span>te passive </div></td><td class=\"c x2bc y19af w13e h236\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 16.793  </div></td><td class=\"c x2bd y19af w263 h236\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 16.491  </div></td></tr><tr><td class=\"c x2be y19b0 w262 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Utilizzo impo<span class=\"_ _0\"></span>ste differite pa<span class=\"_ _0\"></span>ssive </div></td><td class=\"c x2bc y19b0 w13e h1ed\"><div class=\"t m0 x1c h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (14.378)  </div></td><td class=\"c x2bd y19b0 w263 h1ed\"><div class=\"t m0 x52 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (34.505)  </div></td></tr><tr><td class=\"c x2be y19b1 w262 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Variazione aliquo<span class=\"_ _0\"></span>ta </div></td><td class=\"c x2bc y19b1 w13e h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(9) </span> </div></td><td class=\"c x2bd y19b1 w263 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 6.911  </div></td></tr><tr><td class=\"c x2be y19b2 w262 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Imposte diffe<span class=\"_ _0\"></span>rite passive </div></td><td class=\"c x2bc y19b2 w13e h1ec\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 2.405  </div></td><td class=\"c x2bd y19b2 w263 h1ec\"><div class=\"t m0 x52 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (11.104)  </div></td></tr><tr><td class=\"c x2be y19b3 w262 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Accertamento i<span class=\"_ _0\"></span>mposte differi<span class=\"_ _0\"></span>te attive </div></td><td class=\"c x2bc y19b3 w13e h1ed\"><div class=\"t m0 x1c h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (10.546)  </div></td><td class=\"c x2bd y19b3 w263 h1ed\"><div class=\"t m0 x3b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (7.862)  </div></td></tr><tr><td class=\"c x2be y19b4 w262 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Utilizzo impo<span class=\"_ _0\"></span>ste differite att<span class=\"_ _0\"></span>ive </div></td><td class=\"c x2bc y19b4 w13e h1ed\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 19.730  </div></td><td class=\"c x2bd y19b4 w263 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 6.405  </div></td></tr><tr><td class=\"c x2be y19b5 w262 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Variazione aliquo<span class=\"_ _0\"></span>ta </div></td><td class=\"c x2bc y19b5 w13e h1ec\"><div class=\"t m0 x70 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2bd y19b5 w263 h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(562) </span> </div></td></tr><tr><td class=\"c x2be y19b6 w262 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Imposte diffe<span class=\"_ _0\"></span>rite attive </div></td><td class=\"c x2bc y19b6 w13e h1ed\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 9.184  </div></td><td class=\"c x2bd y19b6 w263 h1ed\"><div class=\"t m0 x3b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (2.019)  </div></td></tr><tr><td class=\"c x2be y19b7 w262 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale imposte<span class=\"_ _17\"></span> </div></td><td class=\"c x2bc y19b7 w13e h1ed\"><div class=\"t m0 x35 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 66.792  </div></td><td class=\"c x2bd y19b7 w263 h1ed\"><div class=\"t m0 x1d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 70.513  </div></td></tr><tr><td class=\"c x2be y19b8 w262 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Totale imposta IRE<span class=\"_ _17\"></span>S corrente e differita </div></td><td class=\"c x2bc y19b8 w13e h1ed\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 74.115  </div></td><td class=\"c x2bd y19b8 w263 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 66.501  </div></td></tr><tr><td class=\"c x2be y19b9 w262 h219\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Totale imposta IRA<span class=\"_ _17\"></span>P corrente e differita </div></td><td class=\"c x2bc y19b9 w13e h219\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.713  </div></td><td class=\"c x2bd y19b9 w263 h219\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.331  </div></td></tr><tr><td class=\"c x2be y19ba w262 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Imposte relative<span class=\"_ _0\"></span> ad esercizi<span class=\"_ _0\"></span> preceden<span class=\"_ _0\"></span>ti </div></td><td class=\"c x2bc y19ba w13e h1ec\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (9.036)  </div></td><td class=\"c x2bd y19ba w263 h1ec\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.682  </div></td></tr><tr><td class=\"c x2be y19bb w262 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale imposte<span class=\"_ _17\"></span> </div></td><td class=\"c x2bc y19bb w13e h1ed\"><div class=\"t m0 x35 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 66.792  </div></td><td class=\"c x2bd y19bb w263 h1ed\"><div class=\"t m0 x1d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 70.513  </div></td></tr></table></div><div class=\"c w2 h0 gs1e\"><div class=\"t m0 x2 hd y124 ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 hd y13c4 ff7 fs7 fc0 sc0 ls0 ws0\">L\u2019analisi<span class=\"_ _0\"></span> della differenza tra ali<span class=\"_ _17\"></span>quota <span class=\"_ _6\"></span>fiscale<span class=\"_ _0\"></span> IRES effettiva e quel<span class=\"_ _17\"></span>la teorica \u00e8 la seguente:<span class=\"ff1\"> </span></div></div><div class=\"gs20\"><table class=\"s w437 h2f5\" id=\"_968860fb-8812-41eb-85d6-0e35419f7ed5\"><tr><td></td><td></td><td class=\"c x2bf y19bc w265 h2e\"><div class=\"t m0 x7 h103 y1287 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x2c0 y19bc w266 h2e\"><div class=\"t m0 x19 h103 y1287 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x2c1 y19bd w263 h10a\"><div class=\"t m0 x26 h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\">Imponibile </div></td><td class=\"c x2bf y19bd w265 h10a\"><div class=\"t m0 x1c h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\">Imposta </div></td><td class=\"c x2c2 y19be w438 h2d9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">aliquota<span class=\"_ _82\"> </span></div></td><td class=\"c x25e y19bd w221 h10a\"><div class=\"t m0 x1b h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\">Imponibile </div></td><td class=\"c x2c0 y19bd w266 h10a\"><div class=\"t m0 xf h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\">Imposta </div></td><td class=\"c x27e y19be w438 h2d9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">aliquota<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x2c2 y19bf w439 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">effettiva<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x27e y19bf w439 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">effettiva<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y19c0 w264 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Risultato ante<span class=\"_ _0\"></span> imposte </div></td><td class=\"c x2c1 y19c0 w263 h1ec\"><div class=\"t m0 x7 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 324.334  </div></td><td class=\"c x2bf y19c0 w265 h1ec\"><div class=\"t m0 x1d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 77.840  </div></td><td class=\"c x2c3 y19c0 w263 h1ec\"><div class=\"t m0 x28 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">24,0% </div></td><td class=\"c x25e y19c0 w221 h1ec\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 332.100  </div></td><td class=\"c x2c0 y19c0 w266 h1ec\"><div class=\"t m0 xc7 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 79.704  </div></td><td class=\"c x212 y19c0 w200 h1ec\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">24,0% </div></td></tr><tr><td class=\"c x1bf y19c1 w43a h2d5\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Differenze permane<span class=\"_ _17\"></span>nti in aumento<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y19c2 w43b h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">(diminuzione):<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y19c3 w264 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Dividendi </div></td><td></td><td class=\"c x2bf y19c3 w265 h1ec\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (10.923)  </div></td><td></td><td></td><td class=\"c x2c0 y19c3 w266 h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (10.279)  </div></td><td></td></tr><tr><td class=\"c x1f0 y19c4 w264 h219\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Risultato valuta<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>ione ad<span class=\"_ _0\"></span> equity </div></td><td></td><td class=\"c x2bf y19c4 w265 h219\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(246) </span> </div></td><td></td><td></td><td class=\"c x2c0 y19c4 w266 h219\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.050)  </div></td><td></td></tr><tr><td class=\"c x1f0 y19c5 w264 h3d\"><div class=\"t m0 x1b h43 y109 ff1 fs8 fc0 sc0 ls0 ws0\">Plusvalenza da <span class=\"_ _0\"></span>vendita partecipaz<span class=\"_ _17\"></span>ioni </div></td><td></td><td></td><td></td><td></td><td class=\"c x2c0 y19c5 w266 h3d\"><div class=\"t m0 x26 h43 y109 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.732)  </div></td><td></td></tr><tr><td class=\"c x1f0 y19c6 w264 h3d\"><div class=\"t m0 x1b h43 y121 ff1 fs8 fc0 sc0 ls0 ws0\">Fair value partec<span class=\"_ _0\"></span>ipazioni </div></td><td></td><td></td><td></td><td></td><td class=\"c x2c0 y19c6 w266 h3d\"><div class=\"t m0 x26 h43 y121 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.233)  </div></td><td></td></tr><tr><td class=\"c x1f0 y19c7 w264 h219\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Adeguamento al<span class=\"_ _0\"></span>iquota </div></td><td></td><td class=\"c x2bf y19c7 w265 h219\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(9) </span> </div></td><td></td><td></td><td class=\"c x2c0 y19c7 w266 h219\"><div class=\"t m0 x45 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 6.348  </div></td><td></td></tr><tr><td class=\"c x1f0 y19c8 w264 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altre variazioni per<span class=\"_ _17\"></span>manenti </div></td><td></td><td class=\"c x2bf y19c8 w265 h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.453  </div></td><td></td><td></td><td class=\"c x2c0 y19c8 w266 h1ed\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (5.258)  </div></td><td></td></tr><tr><td class=\"c x1f0 y19c9 w264 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale Ires corrente<span class=\"_ _17\"></span> e differita </div></td><td></td><td class=\"c x2bf y19c9 w265 h1ec\"><div class=\"t m0 x1d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 74.115  </div></td><td class=\"c x2c3 y19c9 w263 h1ec\"><div class=\"t m0 x28 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">22,9% </div></td><td></td><td class=\"c x2c0 y19c9 w266 h1ec\"><div class=\"t m0 xc7 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 66.500  </div></td><td class=\"c x212 y19c9 w200 h1ec\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">18,1% </div></td></tr></table></div>14.<span class=\"ls0\"> <span class=\"_ _17\"></span>Attivit\u00e0 per imposte co<span class=\"_ _17\"></span>rrenti </span>La voce, <span class=\"_ _6\"></span>pari a circa <span class=\"_ _6\"></span>15,8 milioni di Euro (7,2<span class=\"_ _6\"></span> milioni di Euro al <span class=\"_ _6\"></span>31 dicembre <span class=\"ls1\">2023</span>)<span class=\"lsd\">, <span class=\"_ _6\"></span></span>\u00e8 costituita principal<span class=\"_ _0\"></span>mente d<span class=\"ff7\">ai crediti ve<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>so l\u2019Erario pe<span class=\"_ _0\"></span>r gli acconti versati<span class=\"ff1\"> <span class=\"ls1\">e </span>da imposte<span class=\"_ _0\"></span> chieste </span></span>a rimborso da alcune <span class=\"_ _17\"></span>societ\u00e0 controllate. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-513": {
   "value": "9.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Imposte differi<span class=\"_ _0\"></span>te e impos<span class=\"_ _0\"></span>te correnti  </span> <span class=\"_ _5a\"> </span>Le <span class=\"_ _12\"></span>imposte <span class=\"_ _12\"></span>differite <span class=\"_ _3\"></span>sono <span class=\"_ _12\"></span>riferite <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>differenze <span class=\"_ _3\"></span>temporanee <span class=\"_ _3\"></span>t<span class=\"_ _6\"></span>ra <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>valori <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span>Bilancio <span class=\"_ _3\"></span>e <span class=\"_ _19\"> </span>i corrispondenti val<span class=\"_ _0\"></span>ori fiscal<span class=\"_ _0\"></span>mente riconosciuti.<span class=\"_ _0\"></span>   <span class=\"_ _5a\"> </span>Di seguito viene fornita<span class=\"_ _17\"></span> la movimentazione<span class=\"_ _0\"></span> delle Imposte Di<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>ferite At<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ive e Passi<span class=\"_ _0\"></span>ve: <table class=\"s w432 h2f2\" id=\"_14205260-9abc-48ef-8907-4165c527806e\"><tr><td></td><td class=\"c x2b4 y1982 w25e h101\"><div class=\"t m0 xc6 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x2b5 y1983 w433 h2d3\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Accantonamenti<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>al netto degl<span class=\"_ _17\"></span>i<span class=\"_ _82\"> </span></div></td><td class=\"c x2b6 y1983 w434 h2d3\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _82\"> </span></div></td><td class=\"c x2b7 y1982 w260 h101\"><div class=\"t m0 x3b h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f0 y1984 w25d h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Imposte diffe<span class=\"_ _0\"></span>rite attive </div></td><td></td><td class=\"c x2b8 y1985 w435 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">utilizzi a conto eco<span class=\"_ _17\"></span>nomico<span class=\"_ _82\"> </span></div></td><td class=\"c x2b9 y1985 w424 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">variazioni<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y1986 w25d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Perdite fiscali a nuo<span class=\"_ _17\"></span>vo </div></td><td class=\"c x2b4 y1986 w25e h1ed\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 76.034  </div></td><td class=\"c x22d y1986 w25f h1ed\"><div class=\"t m0 xb3 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.363  </div></td><td class=\"c x2ba y1986 wee h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (3.888)  </div></td><td class=\"c x2b7 y1986 w260 h1ed\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 73.509  </div></td></tr><tr><td class=\"c x1f0 y1987 w25d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Differenze su<span class=\"_ _0\"></span> attivit\u00e0 material<span class=\"_ _17\"></span>i </div></td><td class=\"c x2b4 y1987 w25e h1ec\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 7.359  </div></td><td></td><td class=\"c x2ba y1987 wee h1ec\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (3.165)  </div></td><td class=\"c x2b7 y1987 w260 h1ec\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 4.194  </div></td></tr><tr><td class=\"c x1f0 y1988 w25d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fondo per rischi e<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>oneri </div></td><td class=\"c x2b4 y1988 w25e h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 3.324  </div></td><td class=\"c x22d y1988 w25f h1ed\"><div class=\"t m0 x161 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">554 </span> </div></td><td class=\"c x2ba y1988 wee h1ed\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(557) </span> </div></td><td class=\"c x2b7 y1988 w260 h1ed\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 3.321  </div></td></tr><tr><td class=\"c x1f0 y1989 w25d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Svalutazione credi<span class=\"_ _17\"></span>ti </div></td><td class=\"c x2b4 y1989 w25e h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 1.036  </div></td><td class=\"c x22d y1989 w25f h1ed\"><div class=\"t m0 xff h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(115) </span> </div></td><td class=\"c x2ba y1989 wee h1ed\"><div class=\"t m0 x6a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">42 </span> </div></td><td class=\"c x2b7 y1989 w260 h1ed\"><div class=\"t m0 x70 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">963 </span> </div></td></tr><tr><td class=\"c x1f0 y198a w25d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazione mon<span class=\"_ _17\"></span>etaria IAS 29 </div></td><td class=\"c x2b4 y198a w25e h1ec\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (10.186)  </div></td><td class=\"c x22d y198a w25f h1ec\"><div class=\"t m0 x14b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (7.340)  </div></td><td class=\"c x2ba y198a wee h1ec\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 17.526  </div></td><td class=\"c x2b7 y198a w260 h1ec\"><div class=\"t m0 x56 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1f0 y198b w25d h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x2b4 y198b w25e h1ed\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 57.942  </div></td><td class=\"c x22d y198b w25f h1ed\"><div class=\"t m0 xb3 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 7.558  </div></td><td class=\"c x2ba y198b wee h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (3.975)  </div></td><td class=\"c x2b7 y198b w260 h1ed\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 61.524  </div></td></tr><tr><td class=\"c x1f0 y198c w25d h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x2b4 y198c w25e h1ed\"><div class=\"t m0 x45 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 135.508  </div></td><td class=\"c x22d y198c w25f h1ed\"><div class=\"t m0 xb3 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.020  </div></td><td class=\"c x2ba y198c wee h1ed\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 5.983  </div></td><td class=\"c x2b7 y198c w260 h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 143.510  </div></td></tr><tr><td class=\"c x1f0 y198d w25d h232\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Imposte differite pa<span class=\"_ _17\"></span>ssive </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y198e w25d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fair value attivit\u00e0<span class=\"_ _17\"></span> immat. e materiali </div></td><td class=\"c x2b4 y198e w25e h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 3.202  </div></td><td class=\"c x22d y198e w25f h1ed\"><div class=\"t m0 xff h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(127) </span> </div></td><td></td><td class=\"c x2b7 y198e w260 h1ed\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 3.075  </div></td></tr><tr><td class=\"c x1f0 y198f w25d h226\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fair value in<span class=\"_ _0\"></span>vestimenti immobi<span class=\"_ _17\"></span>li<span class=\"_ _6\"></span>ari </div></td><td class=\"c x2b4 y198f w25e h226\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 3.092  </div></td><td class=\"c x22d y198f w25f h226\"><div class=\"t m0 x14b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.356)  </div></td><td class=\"c x2ba y198f wee h226\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(211) </span> </div></td><td class=\"c x2b7 y198f w260 h226\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 1.525  </div></td></tr><tr><td class=\"c x1f0 y1990 w25d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Differenze ammor<span class=\"_ _17\"></span>tamenti contabili </div></td><td class=\"c x2b4 y1990 w25e h1ec\"><div class=\"t m0 x45 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 109.327  </div></td><td class=\"c x22d y1990 w25f h1ec\"><div class=\"t m0 x14b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (4.860)  </div></td><td class=\"c x2ba y1990 wee h1ec\"><div class=\"t m0 x3f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">743 </span> </div></td><td class=\"c x2b7 y1990 w260 h1ec\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 105.210  </div></td></tr><tr><td class=\"c x1f0 y1991 w25d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazione impian<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i </div></td><td class=\"c x2b4 y1991 w25e h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 8.354  </div></td><td class=\"c x22d y1991 w25f h1ed\"><div class=\"t m0 xb3 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 3.253  </div></td><td class=\"c x2ba y1991 wee h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (4.668)  </div></td><td class=\"c x2b7 y1991 w260 h1ed\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 6.939  </div></td></tr><tr><td class=\"c x1f0 y1992 w25d h219\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazione mon<span class=\"_ _17\"></span>etaria IAS 29 </div></td><td class=\"c x2b4 y1992 w25e h219\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 19.182  </div></td><td class=\"c x22d y1992 w25f h219\"><div class=\"t m0 x14b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (8.282)  </div></td><td class=\"c x2ba y1992 wee h219\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 11.757  </div></td><td class=\"c x2b7 y1992 w260 h219\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 22.657  </div></td></tr><tr><td class=\"c x1f0 y1993 w25d h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x2b4 y1993 w25e h1ec\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 41.391  </div></td><td class=\"c x22d y1993 w25f h1ec\"><div class=\"t m0 x161 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">269 </span> </div></td><td class=\"c x2ba y1993 wee h1ec\"><div class=\"t m0 x4a h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 1.143  </div></td><td class=\"c x2b7 y1993 w260 h1ec\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 42.803  </div></td></tr><tr><td class=\"c x1f0 y1994 w25d h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x2b4 y1994 w25e h1ed\"><div class=\"t m0 x45 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 184.548  </div></td><td class=\"c x22d y1994 w25f h1ed\"><div class=\"t m0 x14c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (11.103)  </div></td><td class=\"c x2ba y1994 wee h1ed\"><div class=\"t m0 x4a h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 8.764  </div></td><td class=\"c x2b7 y1994 w260 h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 182.209  </div></td></tr><tr><td class=\"c x1f0 y1995 w25d h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Valore netto per<span class=\"_ _0\"></span> imposte diff<span class=\"_ _0\"></span>erite </div></td><td class=\"c x2b4 y1995 w25e h219\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (49.040)  </div></td><td class=\"c x22d y1995 w25f h219\"><div class=\"t m0 x9a h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 13.123  </div></td><td class=\"c x2ba y1995 wee h219\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (2.781)  </div></td><td class=\"c x2b7 y1995 w260 h219\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (38.699)  </div></td></tr><tr><td></td><td class=\"c x2b4 y1996 w25e h101\"><div class=\"t m0 xc6 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x2b5 y1997 w433 h2d3\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Accantonamenti<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>al netto degl<span class=\"_ _17\"></span>i<span class=\"_ _82\"> </span></div></td><td class=\"c x2b6 y1997 w434 h2d3\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _82\"> </span></div></td><td class=\"c x2b7 y1996 w254 h101\"><div class=\"t m0 x3b h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1f0 y1998 w261 h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Imposte diffe<span class=\"_ _0\"></span>rite attive </div></td><td></td><td class=\"c x2b8 y1999 w435 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">utilizzi a conto eco<span class=\"_ _17\"></span>nomico<span class=\"_ _82\"> </span></div></td><td class=\"c x2b9 y1999 w424 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">variazioni<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y199a w261 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Perdite fiscali a nuo<span class=\"_ _17\"></span>vo </div></td><td class=\"c x2b4 y199a w25e h1ed\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 73.509  </div></td><td class=\"c x22d y199a w25f h1ed\"><div class=\"t m0 xb3 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.910  </div></td><td class=\"c x2ba y199a wee h1ed\"><div class=\"t m0 x3f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">342 </span> </div></td><td class=\"c x2b7 y199a w254 h1ed\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 75.761  </div></td></tr><tr><td class=\"c x1f0 y199b w261 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Differenze su<span class=\"_ _0\"></span> attivit\u00e0 material<span class=\"_ _17\"></span>i </div></td><td class=\"c x2b4 y199b w25e h1ec\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 4.194  </div></td><td class=\"c x22d y199b w25f h1ec\"><div class=\"t m0 x14b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (6.466)  </div></td><td class=\"c x2ba y199b wee h1ec\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.272  </div></td><td class=\"c x2b7 y199b w254 h1ec\"><div class=\"t m0 x56 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1f0 y199c w261 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fondo per rischi e<span class=\"_ _17\"></span> oneri </div></td><td class=\"c x2b4 y199c w25e h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 3.321  </div></td><td class=\"c x22d y199c w25f h1ed\"><div class=\"t m0 x14b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.371)  </div></td><td class=\"c x2ba y199c wee h1ed\"><div class=\"t m0 x3f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">615 </span> </div></td><td class=\"c x2b7 y199c w254 h1ed\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 2.565  </div></td></tr></table><table class=\"s w432 h2f3\" id=\"_4ec944c6-6c28-4607-a078-334e0daefad0\"><tr><td class=\"c x1f0 y199d w261 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Svalutazione credi<span class=\"_ _17\"></span>ti </div></td><td class=\"c x2b4 y199d w25e h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">963 </span> </div></td><td class=\"c x22d y199d w25f h1ed\"><div class=\"t m0 xff h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(170) </span> </div></td><td class=\"c x2ba y199d wee h1ed\"><div class=\"t m0 x3f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">118 </span> </div></td><td class=\"c x2b7 y199d w254 h1ed\"><div class=\"t m0 x70 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">911 </span> </div></td></tr><tr><td class=\"c x1f0 y199e w261 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazione mon<span class=\"_ _17\"></span>etaria IAS 29 </div></td><td class=\"c x2b4 y199e w25e h1ec\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td></td><td></td><td class=\"c x2b7 y199e w254 h1ec\"><div class=\"t m0 x56 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1f0 y199f w261 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x2b4 y199f w25e h1ed\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 61.524  </div></td><td class=\"c x22d y199f w25f h1ed\"><div class=\"t m0 x14b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (3.087)  </div></td><td class=\"c x2ba y199f wee h1ed\"><div class=\"t m0 x3f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">491 </span> </div></td><td class=\"c x2b7 y199f w254 h1ed\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 58.928  </div></td></tr><tr><td class=\"c x1f0 y19a0 w261 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x2b4 y19a0 w25e h1ed\"><div class=\"t m0 x45 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 143.510  </div></td><td class=\"c x22d y19a0 w25f h1ed\"><div class=\"t m0 x14b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (9.184)  </div></td><td class=\"c x2ba y19a0 wee h1ed\"><div class=\"t m0 x4a h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 3.838  </div></td><td class=\"c x2b7 y19a0 w254 h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 138.164  </div></td></tr><tr><td class=\"c x1f0 y19a1 w261 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Imposte diffe<span class=\"_ _0\"></span>rite passive </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y19a2 w261 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fair value attivit\u00e0<span class=\"_ _17\"></span> immat. e materiali </div></td><td class=\"c x2b4 y19a2 w25e h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 3.075  </div></td><td class=\"c x22d y19a2 w25f h1ed\"><div class=\"t m0 x14b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.048)  </div></td><td></td><td class=\"c x2b7 y19a2 w254 h1ed\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 2.027  </div></td></tr><tr><td class=\"c x1f0 y19a3 w261 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fair value in<span class=\"_ _0\"></span>vestimenti immobi<span class=\"_ _17\"></span>li<span class=\"_ _6\"></span>ari </div></td><td class=\"c x2b4 y19a3 w25e h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 1.525  </div></td><td class=\"c x22d y19a3 w25f h1ed\"><div class=\"t m0 x161 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">525 </span> </div></td><td></td><td class=\"c x2b7 y19a3 w254 h1ed\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 2.050  </div></td></tr><tr><td class=\"c x1f0 y19a4 w261 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Differenze ammor<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>amenti con<span class=\"_ _0\"></span>tabili </div></td><td class=\"c x2b4 y19a4 w25e h1ec\"><div class=\"t m0 x45 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 105.210  </div></td><td class=\"c x22d y19a4 w25f h1ec\"><div class=\"t m0 x14b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (5.689)  </div></td><td class=\"c x2ba y19a4 wee h1ec\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.129  </div></td><td class=\"c x2b7 y19a4 w254 h1ec\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 100.650  </div></td></tr><tr><td class=\"c x1f0 y19a5 w261 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazione impian<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i </div></td><td class=\"c x2b4 y19a5 w25e h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 6.939  </div></td><td class=\"c x22d y19a5 w25f h1ed\"><div class=\"t m0 xb3 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.650  </div></td><td class=\"c x2ba y19a5 wee h1ed\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(670) </span> </div></td><td class=\"c x2b7 y19a5 w254 h1ed\"><div class=\"t m0 x25 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 8.919  </div></td></tr><tr><td class=\"c x1f0 y19a6 w261 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazione mon<span class=\"_ _17\"></span>etaria IAS 29 </div></td><td class=\"c x2b4 y19a6 w25e h1ed\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 22.657  </div></td><td></td><td class=\"c x2ba y19a6 wee h1ed\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 9.745  </div></td><td class=\"c x2b7 y19a6 w254 h1ed\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 32.402  </div></td></tr><tr><td class=\"c x1f0 y19a7 w261 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x2b4 y19a7 w25e h1ec\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 42.803  </div></td><td class=\"c x22d y19a7 w25f h1ec\"><div class=\"t m0 xb3 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 5.967  </div></td><td class=\"c x2ba y19a7 wee h1ec\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.056  </div></td><td class=\"c x2b7 y19a7 w254 h1ec\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 50.826  </div></td></tr><tr><td class=\"c x1f0 y19a8 w261 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x2b4 y19a8 w25e h1ed\"><div class=\"t m0 x45 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 182.209  </div></td><td class=\"c x22d y19a8 w25f h1ed\"><div class=\"t m0 xb3 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 2.405  </div></td><td class=\"c x2ba y19a8 wee h1ed\"><div class=\"t m0 x38 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 12.260  </div></td><td class=\"c x2b7 y19a8 w254 h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 196.874  </div></td></tr><tr><td class=\"c x1f0 y19a9 w261 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Valore netto per<span class=\"_ _0\"></span> imposte d<span class=\"_ _0\"></span>ifferite </div></td><td class=\"c x2b4 y19a9 w25e h1ed\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (38.699)  </div></td><td class=\"c x22d y19a9 w25f h1ed\"><div class=\"t m0 x14c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (11.589)  </div></td><td class=\"c x2ba y19a9 wee h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (8.422)  </div></td><td class=\"c x2b7 y19a9 w254 h1ed\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (58.710)  </div></td></tr></table>Tenuto <span class=\"_ _16\"></span>conto <span class=\"_ _16\"></span>della <span class=\"_ _17\"></span>prese<span class=\"_ _0\"></span>nza <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>differenze<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>tempora<span class=\"_ _17\"></span>nee <span class=\"_ _17\"></span>imponibili <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>sulla <span class=\"_ _16\"></span>base <span class=\"_ _16\"></span>dei <span class=\"_ _17\"></span>piani previsionali<span class=\"_ _0\"></span>, <span class=\"_ _15\"></span>si <span class=\"_ _15\"></span>ritiene <span class=\"_ _15\"></span>che <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>Gr<span class=\"_ _6\"></span>uppo <span class=\"_ _15\"></span>avr\u00e0, <span class=\"_ _15\"></span>nel <span class=\"_ _14\"></span>corso <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>prossimi <span class=\"_ _15\"></span>esercizi<span class=\"_ _17\"></span>, <span class=\"_ _15\"></span>redditi <span class=\"_ _15\"></span>imponibili sufficienti <span class=\"_ _14\"></span>per <span class=\"_ _14\"></span>poter <span class=\"_ _14\"></span>recuperare <span class=\"_ _6\"></span>le <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _14\"></span>per <span class=\"_ _14\"></span>imposte <span class=\"_ _14\"></span>differite <span class=\"_ _14\"></span>attive <span class=\"_ _14\"></span>presenti <span class=\"_ _14\"></span>nel <span class=\"_ _14\"></span>bilancio <span class=\"_ _14\"></span>al 31 dicembre <span class=\"ls1\">2024</span>.<span class=\"_ _17\"></span> I <span class=\"_ _19\"> </span>Debiti <span class=\"_ _19\"> </span>per <span class=\"_ _1f\"> </span>imposte <span class=\"_ _19\"> </span>correnti <span class=\"_ _19\"> </span>includono <span class=\"_ _19\"></span>le <span class=\"_ _19\"> </span>imposte <span class=\"_ _19\"> </span>sul <span class=\"_ _19\"> </span>reddito <span class=\"_ _19\"> </span>maturate <span class=\"_ _12\"></span>nel <span class=\"_ _1f\"> </span>corso dell\u2019eserci<span class=\"_ _0\"></span>zio e sono pari a <span class=\"ff1\">25,2 mil<span class=\"_ _0\"></span>ioni di Euro (24,9 mil<span class=\"_ _0\"></span>ioni di Euro al 31 <span class=\"_ _17\"></span>dicembre <span class=\"ls1\">2023<span class=\"ls7\">).</span></span> </span>            <span class=\"ff7\">Le impos<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e sul redd<span class=\"_ _0\"></span>ito dell\u2019esercizi<span class=\"_ _17\"></span>o sono cos\u00ec composte:<span class=\"ff1\"> </span></span><table class=\"s w436 h2f4\" id=\"_bb4d3042-6740-483a-8e5a-c1b2214ba608\"><tr><td></td><td class=\"c x2bc y19aa w13e h1ed\"><div class=\"t m0 x2a h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x2bd y19aa w263 h1ed\"><div class=\"t m0 x38 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2be y19ab w262 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Imposte sul redd<span class=\"_ _0\"></span>ito </div></td><td class=\"c x2bc y19ab w13e h1ed\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 62.362  </div></td><td class=\"c x2bd y19ab w263 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 79.662  </div></td></tr><tr><td class=\"c x2be y19ac w262 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">IRAP </div></td><td class=\"c x2bc y19ac w13e h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.877  </div></td><td class=\"c x2bd y19ac w263 h1ec\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.292  </div></td></tr><tr><td class=\"c x2be y19ad w262 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Imposte relative<span class=\"_ _0\"></span> ad esercizi<span class=\"_ _0\"></span> preceden<span class=\"_ _0\"></span>ti </div></td><td class=\"c x2bc y19ad w13e h1ed\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (9.036)  </div></td><td class=\"c x2bd y19ad w263 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.682  </div></td></tr><tr><td class=\"c x2be y19ae w262 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Imposte corrent<span class=\"_ _17\"></span>i </div></td><td class=\"c x2bc y19ae w13e h1ed\"><div class=\"t m0 x35 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 55.202  </div></td><td class=\"c x2bd y19ae w263 h1ed\"><div class=\"t m0 x1d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 83.636  </div></td></tr><tr><td class=\"c x2be y19af w262 h236\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _0\"></span>to imposte differi<span class=\"_ _17\"></span>te passive </div></td><td class=\"c x2bc y19af w13e h236\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 16.793  </div></td><td class=\"c x2bd y19af w263 h236\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 16.491  </div></td></tr><tr><td class=\"c x2be y19b0 w262 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Utilizzo impo<span class=\"_ _0\"></span>ste differite pa<span class=\"_ _0\"></span>ssive </div></td><td class=\"c x2bc y19b0 w13e h1ed\"><div class=\"t m0 x1c h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (14.378)  </div></td><td class=\"c x2bd y19b0 w263 h1ed\"><div class=\"t m0 x52 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (34.505)  </div></td></tr><tr><td class=\"c x2be y19b1 w262 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Variazione aliquo<span class=\"_ _0\"></span>ta </div></td><td class=\"c x2bc y19b1 w13e h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(9) </span> </div></td><td class=\"c x2bd y19b1 w263 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 6.911  </div></td></tr><tr><td class=\"c x2be y19b2 w262 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Imposte diffe<span class=\"_ _0\"></span>rite passive </div></td><td class=\"c x2bc y19b2 w13e h1ec\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 2.405  </div></td><td class=\"c x2bd y19b2 w263 h1ec\"><div class=\"t m0 x52 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (11.104)  </div></td></tr><tr><td class=\"c x2be y19b3 w262 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Accertamento i<span class=\"_ _0\"></span>mposte differi<span class=\"_ _0\"></span>te attive </div></td><td class=\"c x2bc y19b3 w13e h1ed\"><div class=\"t m0 x1c h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (10.546)  </div></td><td class=\"c x2bd y19b3 w263 h1ed\"><div class=\"t m0 x3b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (7.862)  </div></td></tr><tr><td class=\"c x2be y19b4 w262 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Utilizzo impo<span class=\"_ _0\"></span>ste differite att<span class=\"_ _0\"></span>ive </div></td><td class=\"c x2bc y19b4 w13e h1ed\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 19.730  </div></td><td class=\"c x2bd y19b4 w263 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 6.405  </div></td></tr><tr><td class=\"c x2be y19b5 w262 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Variazione aliquo<span class=\"_ _0\"></span>ta </div></td><td class=\"c x2bc y19b5 w13e h1ec\"><div class=\"t m0 x70 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2bd y19b5 w263 h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(562) </span> </div></td></tr><tr><td class=\"c x2be y19b6 w262 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Imposte diffe<span class=\"_ _0\"></span>rite attive </div></td><td class=\"c x2bc y19b6 w13e h1ed\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 9.184  </div></td><td class=\"c x2bd y19b6 w263 h1ed\"><div class=\"t m0 x3b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (2.019)  </div></td></tr><tr><td class=\"c x2be y19b7 w262 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale imposte<span class=\"_ _17\"></span> </div></td><td class=\"c x2bc y19b7 w13e h1ed\"><div class=\"t m0 x35 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 66.792  </div></td><td class=\"c x2bd y19b7 w263 h1ed\"><div class=\"t m0 x1d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 70.513  </div></td></tr><tr><td class=\"c x2be y19b8 w262 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Totale imposta IRE<span class=\"_ _17\"></span>S corrente e differita </div></td><td class=\"c x2bc y19b8 w13e h1ed\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 74.115  </div></td><td class=\"c x2bd y19b8 w263 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 66.501  </div></td></tr><tr><td class=\"c x2be y19b9 w262 h219\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Totale imposta IRA<span class=\"_ _17\"></span>P corrente e differita </div></td><td class=\"c x2bc y19b9 w13e h219\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.713  </div></td><td class=\"c x2bd y19b9 w263 h219\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.331  </div></td></tr><tr><td class=\"c x2be y19ba w262 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Imposte relative<span class=\"_ _0\"></span> ad esercizi<span class=\"_ _0\"></span> preceden<span class=\"_ _0\"></span>ti </div></td><td class=\"c x2bc y19ba w13e h1ec\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (9.036)  </div></td><td class=\"c x2bd y19ba w263 h1ec\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.682  </div></td></tr><tr><td class=\"c x2be y19bb w262 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale imposte<span class=\"_ _17\"></span> </div></td><td class=\"c x2bc y19bb w13e h1ed\"><div class=\"t m0 x35 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 66.792  </div></td><td class=\"c x2bd y19bb w263 h1ed\"><div class=\"t m0 x1d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 70.513  </div></td></tr></table>L\u2019analisi<span class=\"_ _0\"></span> della differenza tra ali<span class=\"_ _17\"></span>quota <span class=\"_ _6\"></span>fiscale<span class=\"_ _0\"></span> IRES effettiva e quel<span class=\"_ _17\"></span>la teorica \u00e8 la seguente:<span class=\"ff1\"> </span><table class=\"s w437 h2f5\" id=\"_968860fb-8812-41eb-85d6-0e35419f7ed5\"><tr><td></td><td></td><td class=\"c x2bf y19bc w265 h2e\"><div class=\"t m0 x7 h103 y1287 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x2c0 y19bc w266 h2e\"><div class=\"t m0 x19 h103 y1287 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x2c1 y19bd w263 h10a\"><div class=\"t m0 x26 h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\">Imponibile </div></td><td class=\"c x2bf y19bd w265 h10a\"><div class=\"t m0 x1c h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\">Imposta </div></td><td class=\"c x2c2 y19be w438 h2d9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">aliquota<span class=\"_ _82\"> </span></div></td><td class=\"c x25e y19bd w221 h10a\"><div class=\"t m0 x1b h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\">Imponibile </div></td><td class=\"c x2c0 y19bd w266 h10a\"><div class=\"t m0 xf h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\">Imposta </div></td><td class=\"c x27e y19be w438 h2d9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">aliquota<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x2c2 y19bf w439 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">effettiva<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x27e y19bf w439 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">effettiva<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y19c0 w264 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Risultato ante<span class=\"_ _0\"></span> imposte </div></td><td class=\"c x2c1 y19c0 w263 h1ec\"><div class=\"t m0 x7 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 324.334  </div></td><td class=\"c x2bf y19c0 w265 h1ec\"><div class=\"t m0 x1d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 77.840  </div></td><td class=\"c x2c3 y19c0 w263 h1ec\"><div class=\"t m0 x28 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">24,0% </div></td><td class=\"c x25e y19c0 w221 h1ec\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 332.100  </div></td><td class=\"c x2c0 y19c0 w266 h1ec\"><div class=\"t m0 xc7 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 79.704  </div></td><td class=\"c x212 y19c0 w200 h1ec\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">24,0% </div></td></tr><tr><td class=\"c x1bf y19c1 w43a h2d5\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Differenze permane<span class=\"_ _17\"></span>nti in aumento<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y19c2 w43b h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">(diminuzione):<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y19c3 w264 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Dividendi </div></td><td></td><td class=\"c x2bf y19c3 w265 h1ec\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (10.923)  </div></td><td></td><td></td><td class=\"c x2c0 y19c3 w266 h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (10.279)  </div></td><td></td></tr><tr><td class=\"c x1f0 y19c4 w264 h219\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Risultato valuta<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>ione ad<span class=\"_ _0\"></span> equity </div></td><td></td><td class=\"c x2bf y19c4 w265 h219\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(246) </span> </div></td><td></td><td></td><td class=\"c x2c0 y19c4 w266 h219\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.050)  </div></td><td></td></tr><tr><td class=\"c x1f0 y19c5 w264 h3d\"><div class=\"t m0 x1b h43 y109 ff1 fs8 fc0 sc0 ls0 ws0\">Plusvalenza da <span class=\"_ _0\"></span>vendita partecipaz<span class=\"_ _17\"></span>ioni </div></td><td></td><td></td><td></td><td></td><td class=\"c x2c0 y19c5 w266 h3d\"><div class=\"t m0 x26 h43 y109 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.732)  </div></td><td></td></tr><tr><td class=\"c x1f0 y19c6 w264 h3d\"><div class=\"t m0 x1b h43 y121 ff1 fs8 fc0 sc0 ls0 ws0\">Fair value partec<span class=\"_ _0\"></span>ipazioni </div></td><td></td><td></td><td></td><td></td><td class=\"c x2c0 y19c6 w266 h3d\"><div class=\"t m0 x26 h43 y121 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.233)  </div></td><td></td></tr><tr><td class=\"c x1f0 y19c7 w264 h219\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Adeguamento al<span class=\"_ _0\"></span>iquota </div></td><td></td><td class=\"c x2bf y19c7 w265 h219\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(9) </span> </div></td><td></td><td></td><td class=\"c x2c0 y19c7 w266 h219\"><div class=\"t m0 x45 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 6.348  </div></td><td></td></tr><tr><td class=\"c x1f0 y19c8 w264 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altre variazioni per<span class=\"_ _17\"></span>manenti </div></td><td></td><td class=\"c x2bf y19c8 w265 h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.453  </div></td><td></td><td></td><td class=\"c x2c0 y19c8 w266 h1ed\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (5.258)  </div></td><td></td></tr><tr><td class=\"c x1f0 y19c9 w264 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale Ires corrente<span class=\"_ _17\"></span> e differita </div></td><td></td><td class=\"c x2bf y19c9 w265 h1ec\"><div class=\"t m0 x1d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 74.115  </div></td><td class=\"c x2c3 y19c9 w263 h1ec\"><div class=\"t m0 x28 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">22,9% </div></td><td></td><td class=\"c x2c0 y19c9 w266 h1ec\"><div class=\"t m0 xc7 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 66.500  </div></td><td class=\"c x212 y19c9 w200 h1ec\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">18,1% </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-514": {
   "value": "10.<span class=\"ls0\"> <span class=\"_ _17\"></span>Rimanenze  </span>Il valore delle rimanen<span class=\"_ _0\"></span>ze \u00e8 dettagli<span class=\"_ _17\"></span>ato <span class=\"_ _6\"></span>come seg<span class=\"_ _0\"></span>ue: <table class=\"s w43c h2f6\" id=\"_2aece04f-2d04-405a-8ee4-b49ebce33746\"><tr><td></td><td class=\"c x2c4 y19ca w1d0 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x2c5 y19ca w269 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1bf y19cb w43d h2ce\"><div class=\"t m0 x1b7 h2 y1828 ff1 fs0 fc0 sc0 ls0 ws0\">Materie prime, sussidiarie e di</div></td><td class=\"c x2c4 y19cc w1d0 h50\"><div class=\"t m0 x1c h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\"> 116.236  </div></td><td class=\"c x2c5 y19cc w269 h50\"><div class=\"t m0 x1c h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\"> 123.218  </div></td></tr><tr><td class=\"c x1bf y1871 w43e h2a2\"><div class=\"t m0 x1b7 h2 y1794 ff1 fs0 fc0 sc0 ls0 ws0\">consumo<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y19cd w268 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Immobili destinati alla vendita </div></td><td class=\"c x2c4 y19cd w1d0 h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">121 </span> </div></td><td class=\"c x2c5 y19cd w269 h3d\"><div class=\"t m0 x2b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">518 </span> </div></td></tr><tr><td class=\"c x1f0 y19ce w268 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Semilavorati, prodotti finiti e merci </div></td><td class=\"c x2c4 y19ce w1d0 h3d\"><div class=\"t m0 x1c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 114.760  </div></td><td class=\"c x2c5 y19ce w269 h3d\"><div class=\"t m0 x1c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 110.628  </div></td></tr><tr><td class=\"c x1f0 y19cf w268 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Acconti per magazzino </div></td><td class=\"c x2c4 y19cf w1d0 h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">617 </span> </div></td><td class=\"c x2c5 y19cf w269 h3d\"><div class=\"t m0 x2b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"lse\">593 </span> </div></td></tr><tr><td class=\"c x1f0 y18d0 w268 h40\"><div class=\"t m0 x1b h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">Totale Rimanenze </div></td><td class=\"c x2c4 y18d0 w1d0 h40\"><div class=\"t m0 x1c h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> 231.734  </div></td><td class=\"c x2c5 y18d0 w269 h40\"><div class=\"t m0 x1c h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> 234.957  </div></td></tr></table>Le <span class=\"_ _15\"></span>diverse <span class=\"_ _15\"></span>categorie <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>rimanenze <span class=\"_ _15\"></span>sono <span class=\"_ _15\"></span>variate <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>conseguenza <span class=\"_ _15\"></span>dell\u2019andamento<span class=\"_ _17\"></span> dei <span class=\"_ _17\"></span>processi di<span class=\"_ _17\"></span> produzi<span class=\"_ _17\"></span>one <span class=\"_ _0\"></span>e <span class=\"_ _17\"></span>di vendi<span class=\"_ _0\"></span>ta, <span class=\"_ _17\"></span>dei <span class=\"_ _17\"></span>costi <span class=\"_ _0\"></span>dell<span class=\"_ _0\"></span>e <span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>aterie <span class=\"_ _17\"></span>prime <span class=\"_ _17\"></span>usate <span class=\"_ _17\"></span>per l<span class=\"_ _17\"></span>a produzione,<span class=\"_ _0\"></span> nonch\u00e9 dei tassi di ca<span class=\"_ _17\"></span>mbio utilizzati per la conve<span class=\"_ _17\"></span>rsione dei bilanci esteri<span class=\"_ _0\"></span>. Si precisa <span class=\"_ _17\"></span>che, la varia<span class=\"_ _0\"></span>zione di <span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>aterie<span class=\"_ _17\"></span> prime, sussi<span class=\"_ _17\"></span>diarie e di consu<span class=\"_ _17\"></span>mo, negativa pe<span class=\"_ _0\"></span>r 11.107 <span class=\"_ _19\"> </span>migliaia <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>Euro <span class=\"_ _1f\"> </span>(positiva <span class=\"_ _1f\"> </span>per <span class=\"_ _19\"> </span><span class=\"ls1\">117</span> <span class=\"_ _1f\"> </span>migliaia <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>Euro <span class=\"_ _1f\"> </span>nel <span class=\"_ _19\"> </span>2023), <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _1f\"> </span>rilevata <span class=\"_ _1f\"> </span>a <span class=\"_ _19\"> </span>conto economico <span class=\"_ _1f\"> </span>nella <span class=\"_ _21\"> </span>voce <span class=\"_ _21\"> </span>\u201cCosti <span class=\"_ _21\"> </span>per <span class=\"_ _21\"> </span>materie <span class=\"_ _21\"> </span>prime\u201d. <span class=\"_ _21\"> </span>La <span class=\"_ _1f\"> </span>variazione <span class=\"_ _21\"> </span>dei <span class=\"_ _21\"> </span>prodotti <span class=\"_ _21\"> </span>in <span class=\"_ _21\"> </span>corso <span class=\"_ _21\"> </span>di lavorazione <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>prodotti <span class=\"_ _14\"></span>finiti <span class=\"_ _14\"></span>rilevata <span class=\"_ _15\"></span>a <span class=\"_ _14\"></span>conto <span class=\"_ _15\"></span>econo<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ico <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _3\"></span>negativa <span class=\"_ _14\"></span>per <span class=\"_ _15\"></span>887 <span class=\"_ _14\"></span>migliaia <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>Euro (positiva per 11<span class=\"_ _0\"></span>.<span class=\"ls1\">288</span> migliaia di Euro <span class=\"ls1\">nel</span> 202<span class=\"_ _0\"></span>3).  Si <span class=\"_ _8\"> </span>precisa <span class=\"_ _8\"> </span>che <span class=\"_ _21\"> </span>il  valore <span class=\"_ _21\"> </span>netto  di <span class=\"_ _21\"> </span>realizzo  del<span class=\"_ _0\"></span>le  ri<span class=\"_ _17\"></span>manenze  \u00e8 <span class=\"_ _21\"> </span>superiore  al<span class=\"_ _0\"></span>  valo<span class=\"_ _17\"></span>re contabile.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-515": {
   "value": "12.<span class=\"ls0\"> <span class=\"_ _17\"></span>Crediti commerciali </span>La voce \u00e8 cos\u00ec compos<span class=\"_ _17\"></span>ta: Crediti verso <span class=\"_ _0\"></span>clienti 308.742  260.316  Fondo svalutazione<span class=\"_ _17\"></span> crediti verso clienti  (32.800)   (33.805)  Crediti verso cl<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>enti 275.941  226.511  Crediti verso impr<span class=\"_ _17\"></span>ese correlate 53.548  57.151  Anticipi a forni<span class=\"_ _0\"></span>tori 2.173  4.495  Crediti verso <span class=\"_ _0\"></span>clienti &gt; 12 mesi 272 <span class=\"ls0\"> </span>428 <span class=\"ls0\"> </span>Totale crediti<span class=\"_ _0\"></span> commerciali 331.935  288.585   <span class=\"_ _71\"> </span> <span class=\"_ _30\"> </span><span class=\"lsd\">I </span>crediti <span class=\"_ _0\"></span>commercial<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span> son<span class=\"_ _0\"></span>o originati<span class=\"_ _17\"></span> da transazioni<span class=\"_ _17\"></span> commerciali <span class=\"_ _0\"></span>per le<span class=\"_ _17\"></span> vendite di <span class=\"_ _17\"></span>beni e<span class=\"_ _17\"></span> di <span class=\"_ _16\"></span>servizi <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>non <span class=\"_ _16\"></span>presentano <span class=\"_ _16\"></span>concentrazioni <span class=\"_ _16\"></span>significative<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>rischio <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>credito. <span class=\"_ _16\"></span>Il <span class=\"_ _17\"></span>valore <span class=\"_ _17\"></span>dei <span class=\"_ _16\"></span>crediti commerciali <span class=\"_ _6d\"></span>\u00e8 <span class=\"_ _17\"></span>rappresentativo<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>del <span class=\"_ _16\"></span>loro <span class=\"_ _16\"></span>fair <span class=\"_ _16\"></span>value.<span class=\"_ _6\"></span><span class=\"ff5 fs5\"> <span class=\"_ _16\"></span><span class=\"ff7 fs7\">L\u2019incremento <span class=\"_ _6d\"></span>dei <span class=\"_ _16\"></span>crediti <span class=\"_ _16\"></span>commerciali<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>rispetto </span></span>al <span class=\"_ _19\"> </span>31 <span class=\"_ _19\"> </span>dicembre <span class=\"_ _19\"> </span>2023 <span class=\"_ _12\"> </span>\u00e8 <span class=\"_ _19\"> </span>riconducibile <span class=\"_ _12\"> </span>principalmente <span class=\"_ _19\"> </span>ad <span class=\"_ _19\"> </span>un <span class=\"_ _19\"> </span>aumento <span class=\"_ _12\"> </span>dei <span class=\"_ _19\"> </span>ricavi <span class=\"_ _19\"> </span>dell\u2019<span class=\"_ _0\"></span>ultimo periodo.  <span class=\"_ _71\"> </span> <span class=\"_ _30\"> </span>I<span class=\"_ _6\"></span> crediti ve<span class=\"_ _0\"></span>rso clienti son<span class=\"_ _17\"></span>o imputabili a<span class=\"ls9\">i <span class=\"_ _6\"></span></span>seguenti <span class=\"_ _0\"></span>Gruppi: <table class=\"s w440 h2f8\" id=\"_09bec5fd-17d8-4cd4-9e63-f1b344b7f8e8\"><tr><td></td><td class=\"c x287 y19d6 w104 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x2c7 y19d6 w221 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f0 y19d7 w26c h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Gruppo Cemen<span class=\"_ _0\"></span>tir </div></td><td class=\"c x287 y19d7 w104 h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">180.170  </div></td><td class=\"c x2c7 y19d7 w221 h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">161.525  </div></td></tr><tr><td class=\"c x1f0 y19d8 w26c h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Gruppo Caltagiro<span class=\"_ _17\"></span>ne Editore </div></td><td class=\"c x287 y19d8 w104 h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">39.218  </div></td><td class=\"c x2c7 y19d8 w221 h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">35.828  </div></td></tr><tr><td class=\"c x1f0 y19d9 w26c h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Gruppo Vianini La<span class=\"_ _17\"></span>v<span class=\"_ _6\"></span>ori </div></td><td class=\"c x287 y19d9 w104 h1ec\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">53.412  </div></td><td class=\"c x2c7 y19d9 w221 h1ec\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">26.522  </div></td></tr><tr><td class=\"c x1f0 y19da w26c h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altre societ\u00e0 </div></td><td class=\"c x287 y19da w104 h1ed\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3.142 </div></td><td class=\"c x2c7 y19da w221 h1ed\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.636  </div></td></tr><tr><td class=\"c x1f0 y19db w26c h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale crediti<span class=\"_ _0\"></span> verso clienti<span class=\"_ _17\"></span> </div></td><td class=\"c x287 y19db w104 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">275.941<span class=\"ls0\">  </span></div></td><td class=\"c x2c7 y19db w221 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">226.511  </div></td></tr></table> <span class=\"_ _71\"> </span> <span class=\"_ _30\"> </span>Non esistono crediti con esi<span class=\"_ _0\"></span>gibilit\u00e0 oltre il qui<span class=\"_ _0\"></span>nto esercizio.  <span class=\"_ _25\"> </span>Nella <span class=\"_ _16\"></span>seguente <span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>abella <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _0\"></span>fornito <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>dettaglio <span class=\"_ _17\"></span>dei <span class=\"_ _17\"></span>crediti <span class=\"_ _17\"></span>commerciali <span class=\"_ _16\"></span>per <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>asce <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>scaduto al 31 dicembre <span class=\"ls1\">2023</span> ed <span class=\"_ _17\"></span>al 31 dicembre <span class=\"ls1\">2024</span>. <table class=\"s w441 h2f9\" id=\"_8dfb0ec4-dac7-45c5-a743-aa1c00cc24e3\"><tr><td></td><td class=\"c x2c9 y19dc w102 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x2ca y19dc w221 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x2cb y19dd w26d h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">A scadere </div></td><td class=\"c x2c9 y19dd w102 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">241.531  </div></td><td class=\"c x2ca y19dd w221 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">190.401  </div></td></tr><tr><td class=\"c x2cb y19de w26d h219\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1-30 gg </div></td><td class=\"c x2c9 y19de w102 h219\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">29.096  </div></td><td class=\"c x2ca y19de w221 h219\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">17.976  </div></td></tr><tr><td class=\"c x2cb y19df w26d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">30<span class=\"ls0\">-60 gg</span><span class=\"ls0\"> </span></div></td><td class=\"c x2c9 y19df w102 h1ec\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">5.729  </div></td><td class=\"c x2ca y19df w221 h1ec\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">7.757  </div></td></tr><tr><td class=\"c x2cb y19e0 w26d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">60<span class=\"ls0\">-90 gg</span><span class=\"ls0\"> </span></div></td><td class=\"c x2c9 y19e0 w102 h1ed\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">4.555  </div></td><td class=\"c x2ca y19e0 w221 h1ed\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.500  </div></td></tr><tr><td class=\"c x2cb y19e1 w26d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">oltre 90 gg </div></td><td class=\"c x2c9 y19e1 w102 h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">27.831  </div></td><td class=\"c x2ca y19e1 w221 h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">42.683  </div></td></tr><tr><td class=\"c x2cb y19e2 w26d h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Scaduto </div></td><td class=\"c x2c9 y19e2 w102 h1ec\"><div class=\"t m0 x22 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">67.211  </div></td><td class=\"c x2ca y19e2 w221 h1ec\"><div class=\"t m0 x22 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">69.915  </div></td></tr><tr><td class=\"c x2cb y19e3 w26d h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale Valore Lor<span class=\"_ _17\"></span>do </div></td><td class=\"c x2c9 y19e3 w102 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">308.742  </div></td><td class=\"c x2ca y19e3 w221 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">260.316  </div></td></tr><tr><td class=\"c x2cb y19e4 w26d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fondo svalutazione<span class=\"_ _17\"></span> crediti verso clienti </div></td><td class=\"c x2c9 y19e4 w102 h1ec\"><div class=\"t m0 x49 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (32.800)  </div></td><td class=\"c x2ca y19e4 w221 h1ec\"><div class=\"t m0 x49 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (33.805)  </div></td></tr><tr><td class=\"c x2cb y19e5 w26d h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Crediti verso cl<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>enti </div></td><td class=\"c x2c9 y19e5 w102 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">275.942  </div></td><td class=\"c x2ca y19e5 w221 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">226.511  </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-502": {
   "value": "<div class=\"c w2 h0 gs22\"><div class=\"t m0 x2 hd y10fd ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h27 y1a ffb fs7 fc1 sc0 ls1 ws0\">13.<span class=\"ls0\"> <span class=\"_ _17\"></span>Attivit\u00e0 finanziarie cor<span class=\"_ _17\"></span>renti </span></div><div class=\"t m0 xfd hd y686 ff1 fs7 fc0 sc0 ls0 ws0\"> </div></div><div class=\"gs23\"><table class=\"s w442 h2fa\" id=\"_7a18f289-38a1-4dd1-bff9-fa1926fdafd2\"><tr><td></td><td class=\"c x25c y19e6 w26f h1ec\"><div class=\"t m0 xc7 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x2cc y19e6 w221 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f0 y19e7 w26e h219\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie verso terzi </div></td><td class=\"c x25c y19e7 w26f h219\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">16.955 </div></td><td class=\"c x2cc y19e7 w221 h219\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3.389 </div></td></tr><tr><td class=\"c x1f0 y19e8 w26e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Titoli di stato e inve<span class=\"_ _17\"></span>s<span class=\"_ _6\"></span>timenti a bre<span class=\"_ _17\"></span>ve termine </div></td><td class=\"c x25c y19e8 w26f h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">61.210 </div></td><td class=\"c x2cc y19e8 w221 h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">68.220 </div></td></tr><tr><td class=\"c x1f0 y19e9 w26e h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Crediti finanziari <span class=\"_ _17\"></span>v<span class=\"_ _6\"></span>erso <span class=\"_ _0\"></span>correlate </div></td><td class=\"c x25c y19e9 w26f h1ec\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">156.475 </div></td><td class=\"c x2cc y19e9 w221 h1ec\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">35.086 </div></td></tr><tr><td class=\"c x1f0 y19ea w26e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Risconti per co<span class=\"_ _17\"></span>s<span class=\"_ _6\"></span>ti anticipa<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i su commis<span class=\"_ _0\"></span>sioni e intere<span class=\"_ _0\"></span>ssi passivi </div></td><td class=\"c x25c y19ea w26f h1ed\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.069 </div></td><td class=\"c x2cc y19ea w221 h1ed\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.415 </div></td></tr><tr><td class=\"c x1f0 y19eb w26e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Strumenti deri<span class=\"_ _0\"></span>vati </div></td><td class=\"c x25c y19eb w26f h1ed\"><div class=\"t m0 x41 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2cc y19eb w221 h1ed\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">5.539 </div></td></tr><tr><td class=\"c x1f0 y19ec w26e h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x25c y19ec w26f h1ec\"><div class=\"t m0 x24 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">236.709 </div></td><td class=\"c x2cc y19ec w221 h1ec\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">113.649 </div></td></tr></table></div>Le <span class=\"_ _1c\"> </span>attivit\u00e0  finanziarie <span class=\"_ _1c\"> </span>verso <span class=\"_ _1c\"> </span>le <span class=\"_ _1c\"> </span>imprese<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span>correlate  sono <span class=\"_ _1c\"> </span>principalmente  riferibili  a finanziamenti <span class=\"_ _1f\"> </span>rimborsabi<span class=\"_ _17\"></span>li <span class=\"_ _21\"> </span>a <span class=\"_ _1f\"> </span>r<span class=\"_ _6\"></span>ichiesta<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>del <span class=\"_ _1f\"> </span>f<span class=\"_ _6\"></span>inanziatore<span class=\"_ _0\"></span>, <span class=\"_ _21\"> </span>erogati<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>nei <span class=\"_ _21\"> </span>confronti <span class=\"_ _1f\"> </span>delle <span class=\"_ _1f\"> </span>Societ\u00e0 partecipate a <span class=\"_ _14\"></span>sostegno <span class=\"_ _6\"></span>dei loro <span class=\"_ _6\"></span>investimenti <span class=\"_ _6\"></span>finanziari ed <span class=\"_ _14\"></span>operativit\u00e0. <span class=\"_ _6\"></span>L\u2019es<span class=\"_ _0\"></span>pos<span class=\"_ _6\"></span><span class=\"ff1\">izione \u00e8 <span class=\"_ _14\"></span>riferita </span>principalmente  ai <span class=\"_ _21\"> </span>crediti  della  cont<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ollata  Vi<span class=\"_ _0\"></span>anini  Lavori <span class=\"_ _8\"> </span>SpA  ve<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>so  l<span class=\"_ _0\"></span>e  societ\u00e0  con<span class=\"_ _0\"></span>sortili collegate. Il <span class=\"_ _15\"></span>valore <span class=\"_ _14\"></span>iscritto <span class=\"_ _14\"></span>in <span class=\"_ _15\"></span>bilancio <span class=\"_ _14\"></span>relativo <span class=\"_ _15\"></span>ai <span class=\"_ _14\"></span>Titoli <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>stato <span class=\"_ _15\"></span>e <span class=\"_ _14\"></span>investimenti <span class=\"_ _14\"></span>a <span class=\"_ _15\"></span>breve <span class=\"_ _14\"></span>termine <span class=\"_ _15\"></span>\u00e8 rappresentativo<span class=\"_ _0\"></span> del loro fair value<span class=\"_ _0\"></span>.<span class=\"_ _82\"> </span>21.<span class=\"ls0\"> <span class=\"_ _17\"></span>Passivit\u00e0 finanziarie co<span class=\"_ _17\"></span>rr<span class=\"_ _6\"></span>enti e non co<span class=\"_ _17\"></span>rrenti </span><table class=\"s w45f h308\" id=\"_2bd2f9e3-8def-4f5b-bcef-3cbfb32fae7c\"><tr><td></td><td class=\"c x2ed y1a57 w285 h1ec\"><div class=\"t m0 xc9 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x2ee y1a57 w217 h1ec\"><div class=\"t m0 xcb h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f0 y1a58 w284 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>iarie non c<span class=\"_ _17\"></span>orrenti </div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1a59 w284 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti per beni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>in leasing </div></td><td class=\"c x2ed y1a59 w285 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          56.521  </div></td><td class=\"c x2ee y1a59 w217 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          57.208  </div></td></tr><tr><td class=\"c x1bf y1a5a w460 h309\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti per beni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>in leasing ver<span class=\"_ _0\"></span>so societ\u00e0 so<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>to</div></td><td class=\"c x2ed y1a5b w285 h10a\"><div class=\"t m0 x1b h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">          14.155  </div></td><td class=\"c x2ee y1a5b w217 h10a\"><div class=\"t m0 x1b h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">          11.596  </div></td></tr><tr><td class=\"c x1bf y1a5c w461 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">comune controllo<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1a5d w284 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti verso ban<span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>he  </div></td><td class=\"c x2ed y1a5d w285 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        191.644  </div></td><td class=\"c x2ee y1a5d w217 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        250.274  </div></td></tr><tr><td class=\"c x1f0 y1a5e w284 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fair value degli stru<span class=\"_ _17\"></span>menti derivati di copertura </div></td><td class=\"c x2ed y1a5e w285 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          12.243  </div></td><td class=\"c x2ee y1a5e w217 h1ed\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">                  -   <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x1f0 y1a5f w284 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale Passivit\u00e0 f<span class=\"_ _17\"></span>inanziarie non corre<span class=\"_ _17\"></span>nti </div></td><td class=\"c x2ed y1a5f w285 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        274.563  </div></td><td class=\"c x2ee y1a5f w217 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        319.078  </div></td></tr><tr><td class=\"c x1f0 y1a60 w284 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>iarie corre<span class=\"_ _17\"></span>nti </div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1a61 w284 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti verso ban<span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>he  </div></td><td class=\"c x2ed y1a61 w285 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          17.310  </div></td><td class=\"c x2ee y1a61 w217 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          23.962  </div></td></tr><tr><td class=\"c x1f0 y1a62 w284 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Quota a breve di<span class=\"_ _17\"></span> f<span class=\"_ _6\"></span>inanziamen<span class=\"_ _17\"></span>ti <span class=\"_ _6\"></span>non<span class=\"_ _0\"></span> correnti </div></td><td class=\"c x2ed y1a62 w285 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          15.117  </div></td><td class=\"c x2ee y1a62 w217 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          43.430  </div></td></tr><tr><td class=\"c x1f0 y1a63 w284 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fair value degli <span class=\"_ _0\"></span>strumenti der<span class=\"_ _0\"></span>ivati di copertura </div></td><td class=\"c x2ed y1a63 w285 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          11.025  </div></td><td class=\"c x2ee y1a63 w217 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          11.728  </div></td></tr><tr><td class=\"c x1f0 y1a64 w284 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti per beni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>in leasing </div></td><td class=\"c x2ed y1a64 w285 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          34.854  </div></td><td class=\"c x2ee y1a64 w217 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          28.829  </div></td></tr><tr><td class=\"c x1bf y1953 w460 h2b5\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti per beni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>in leasing ver<span class=\"_ _0\"></span>so societ\u00e0 so<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>to</div></td><td class=\"c x2ed y1a65 w285 h101\"><div class=\"t m0 x1b h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">            5.798  </div></td><td class=\"c x2ee y1a65 w217 h101\"><div class=\"t m0 x1b h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">            3.369  </div></td></tr><tr><td class=\"c x1bf y1a66 w461 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">comune controllo<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1a67 w284 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri debiti finan<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>iari verso<span class=\"_ _0\"></span> imprese con<span class=\"_ _17\"></span>sortili  </div></td><td class=\"c x2ed y1a67 w285 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          10.010  </div></td><td class=\"c x2ee y1a67 w217 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          10.301  </div></td></tr><tr><td class=\"c x1f0 y1a68 w284 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri debiti finan<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>iari  </div></td><td class=\"c x2ed y1a68 w285 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">            5.506  </div></td><td class=\"c x2ee y1a68 w217 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">            4.338  </div></td></tr><tr><td class=\"c x1f0 y1a69 w284 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Ratei passivi<span class=\"_ _0\"></span> su interessi  </div></td><td class=\"c x2ed y1a69 w285 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">               <span class=\"ls10\">208 </span> </div></td><td class=\"c x2ee y1a69 w217 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">               <span class=\"ls10\">316 </span> </div></td></tr><tr><td class=\"c x1f0 y1a6a w284 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> Totale Passiv<span class=\"_ _0\"></span>it\u00e0 finanziarie<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>correnti  </div></td><td class=\"c x2ed y1a6a w285 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">          99.828  </div></td><td class=\"c x2ee y1a6a w217 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        126.273  </div></td></tr><tr><td class=\"c x1f0 y1a6b w284 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> Totale Passiv<span class=\"_ _0\"></span>it\u00e0 finanziarie<span class=\"_ _17\"></span> <span class=\"_ _6\"></span> </div></td><td class=\"c x2ed y1a6b w285 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        374.390  </div></td><td class=\"c x2ee y1a6b w217 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        445.350  </div></td></tr></table> <span class=\"_ _26\"> </span>Per <span class=\"_ _6\"></span>quanto <span class=\"_ _6\"></span>concerne <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _6\"></span>finanziarie <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>correnti <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>correnti, <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>contabile \u00e8 un\u2019approssimazi<span class=\"_ _17\"></span><span class=\"ff1\">one r<span class=\"_ _6\"></span>agion<span class=\"_ _0\"></span>evole del fair value.<span class=\"_ _0\"></span> </span> <span class=\"_ _26\"> </span>Al <span class=\"_ _17\"></span>31 dicembre <span class=\"ls1\">2024</span> <span class=\"_ _17\"></span>il total<span class=\"_ _0\"></span>e del<span class=\"_ _17\"></span>le passivit\u00e0 <span class=\"_ _17\"></span>finanziarie \u00e8 <span class=\"_ _17\"></span>attr<span class=\"_ _6\"></span>ibuibil<span class=\"_ _17\"></span>e per 212,8 <span class=\"_ _17\"></span>milioni di<span class=\"_ _17\"></span> Euro <span class=\"_ _6\"></span>al Gruppo <span class=\"_ _6\"></span>Cementir, per <span class=\"_ _6\"></span>103,8 <span class=\"_ _6\"></span>milioni di <span class=\"_ _6\"></span>Euro <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>Gruppo Domus <span class=\"_ _6\"></span>Italia, per <span class=\"_ _14\"></span>28,7 milioni di <span class=\"_ _0\"></span>Euro al<span class=\"_ _17\"></span> Gruppo Viani<span class=\"_ _17\"></span>ni Lavori, pe<span class=\"_ _17\"></span>r 25,7 <span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ilioni<span class=\"_ _17\"></span> di Euro <span class=\"_ _17\"></span>al Gruppo <span class=\"_ _17\"></span>Caltagirone E<span class=\"_ _17\"></span>ditore e per<span class=\"_ _17\"></span> 3,<span class=\"ls0\">4 milioni di<span class=\"_ _0\"></span> Euro a Caltagirone Spa ed<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>alle altre <span class=\"_ _17\"></span>societ\u00e0 controllate.   </span>La <span class=\"_ _14\"></span>variazione<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>rispetto <span class=\"_ _6\"></span>al <span class=\"_ _14\"></span>precedente <span class=\"_ _6\"></span>esercizio <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _6\"></span>r<span class=\"_ _6\"></span>iferibi<span class=\"_ _0\"></span>le <span class=\"_ _14\"></span>principalmente <span class=\"_ _6\"></span>al<span class=\"_ _6\"></span><span class=\"ff7\">l\u2019<span class=\"_ _0\"></span>aumento </span>di capitale <span class=\"_ _17\"></span>sociale della c<span class=\"_ _17\"></span>ontrollata Domus <span class=\"_ _17\"></span>SpA, pari a 59<span class=\"_ _17\"></span>,984 milioni <span class=\"_ _17\"></span>di Euro<span class=\"ls2\">, </span>funzionale alla<span class=\"_ _17\"></span> riduzione  dell\u2019indeb<span class=\"_ _0\"></span>itamento  finanziario  del  Gruppo<span class=\"ff1\"> <span class=\"_ _1c\"> </span>Domus  e  al  rimborso  volontario  di </span>finanziamenti in<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>essere del Gruppo<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>Cementir<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>Holding<span class=\"_ _0\"></span>.  <span class=\"_ _26\"> </span>I debiti <span class=\"_ _17\"></span>per beni in<span class=\"_ _17\"></span> leasing verso <span class=\"_ _17\"></span>societ\u00e0 sotto <span class=\"_ _17\"></span>comune con<span class=\"_ _0\"></span>trollo riguardan<span class=\"_ _17\"></span>o i contra<span class=\"_ _0\"></span>tti di<span class=\"_ _17\"></span> affitto <span class=\"_ _3\"></span>delle <span class=\"_ _15\"></span>sedi <span class=\"_ _3\"></span>sociali <span class=\"_ _15\"></span>della <span class=\"_ _15\"></span>Capogruppo <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>alcune <span class=\"_ _15\"></span>controllate, <span class=\"_ _15\"></span>contabili<span class=\"_ _0\"></span>zzati <span class=\"_ _3\"></span>in <span class=\"_ _15\"></span>accordo all\u2019IFRS<span class=\"_ _0\"></span> 16.<span class=\"ff1\"> </span> <span class=\"_ _26\"> </span>Gli <span class=\"_ _4\"> </span>altri <span class=\"_ _5\"> </span>debi<span class=\"_ _0\"></span>ti <span class=\"_ _4\"> </span>f<span class=\"_ _6\"></span>inanziari<span class=\"_ _17\"></span> <span class=\"_ _5\"> </span>sono <span class=\"_ _4\"> </span>costituiti <span class=\"_ _4\"> </span>principalmente <span class=\"_ _4\"> </span>dagli <span class=\"_ _4\"> </span>incassi <span class=\"_ _4\"> </span>operati <span class=\"_ _5\"> </span>dall<span class=\"_ _17\"></span>a controllata Vian<span class=\"_ _0\"></span>ini Lavori nella sua qual<span class=\"_ _17\"></span>it\u00e0 di mandataria dei Ragg<span class=\"_ _0\"></span>ruppamenti Tempo<span class=\"_ _0\"></span>ranei di<span class=\"_ _17\"></span> imprese <span class=\"_ _8\"> </span>cui <span class=\"_ _8\"> </span>partecipa<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> <span class=\"_ _8\"> </span>da  t<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>asferire<span class=\"_ _0\"></span>  all<span class=\"_ _0\"></span>e  mand<span class=\"_ _17\"></span>anti  dei <span class=\"_ _8\"> </span>raggruppamen<span class=\"_ _17\"></span>ti  alla <span class=\"_ _8\"> </span>data <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>31<span class=\"_ _17\"></span> dicembre <span class=\"ls1\">2024</span>.  <span class=\"_ _26\"> </span>Relativamente<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>totale <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>passivit\u00e0 <span class=\"_ _15\"></span>finanziarie <span class=\"_ _15\"></span>corren<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>non <span class=\"_ _15\"></span>correnti <span class=\"_ _15\"></span>si <span class=\"_ _15\"></span>evidenzi<span class=\"_ _0\"></span>a che circa il <span class=\"ls1\">13<span class=\"_ _0\"></span><span class=\"ls0\">,6% preved<span class=\"_ _17\"></span>e il rispetto di sogli<span class=\"_ _0\"></span>e di parametri<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>finanziari<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>(<span class=\"ff6\">covenant</span>)<span class=\"ff6\"> </span>che risultan<span class=\"_ _0\"></span>o </span></span>rispettate alla da<span class=\"_ _0\"></span>ta del 31 di<span class=\"_ _0\"></span>cembre 2024.  <span class=\"_ _26\"> </span>A <span class=\"_ _19\"> </span>tal <span class=\"_ _19\"> </span>f<span class=\"_ _6\"></span>ine <span class=\"_ _19\"></span>si <span class=\"_ _19\"> </span>precisa <span class=\"_ _19\"> </span>che <span class=\"_ _19\"></span>i <span class=\"_ _19\"> </span><span class=\"ff6\">covenant</span> <span class=\"_ _19\"> </span>da <span class=\"_ _19\"> </span>rispettare <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>costituiti <span class=\"_ _19\"> </span>principalmente <span class=\"_ _19\"> </span>dal rapporto <span class=\"_ _16\"></span>tra <span class=\"_ _16\"></span>l\u2019indebitamento <span class=\"_ _16\"></span>finanziario <span class=\"_ _16\"></span>netto <span class=\"_ _16\"></span>ed <span class=\"_ _17\"></span>il <span class=\"_ _16\"></span>margine <span class=\"_ _17\"></span>operativo<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>lordo <span class=\"_ _16\"></span>a <span class=\"_ _17\"></span>livello <span class=\"_ _16\"></span>consolidato ed il rapporto tra<span class=\"_ _0\"></span> il margi<span class=\"_ _17\"></span>ne <span class=\"_ _6\"></span>operativo lordo<span class=\"_ _17\"></span> e gli oneri finanziari netti<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span>  <span class=\"_ _26\"> </span> <span class=\"_ _5\"> </span>La scadenza dei<span class=\"_ _0\"></span> debiti finanziari cor<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>enti \u00e8 la segue<span class=\"_ _0\"></span>nte: <table class=\"s w462 h30a\" id=\"_a51e9fc0-b6c1-42a7-af5d-33b2b555f0c7\"><tr><td></td><td class=\"c x2ef y1a6c w288 h1ed\"><div class=\"t m0 xc9 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x2f0 y1a6c w289 h1ed\"><div class=\"t m0 xc9 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1b0 y1a6d w287 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Entro 3 mesi<span class=\"_ _0\"></span> </div></td><td class=\"c x2ef y1a6d w288 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          64.181<span class=\"_ _0\"></span>  </div></td><td class=\"c x2f0 y1a6d w289 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          44.468<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1b0 y1a6e w287 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Tra 3 mesi ed 1 ann<span class=\"_ _0\"></span>o </div></td><td class=\"c x2ef y1a6e w288 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          39.704<span class=\"_ _0\"></span>  </div></td><td class=\"c x2f0 y1a6e w289 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          81.804<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1b0 y1a6f w287 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Tra 1 e 2 anni<span class=\"_ _17\"></span> </div></td><td class=\"c x2ef y1a6f w288 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        150.505<span class=\"_ _0\"></span>  </div></td><td class=\"c x2f0 y1a6f w289 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          39.502<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1b0 y1a70 w287 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Tra 2 e 5 anni<span class=\"_ _17\"></span> </div></td><td class=\"c x2ef y1a70 w288 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          73.505<span class=\"_ _0\"></span>  </div></td><td class=\"c x2f0 y1a70 w289 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        180.672<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1b0 y1a71 w287 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">oltre 5 anni </div></td><td class=\"c x2ef y1a71 w288 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          46.496<span class=\"_ _0\"></span>  </div></td><td class=\"c x2f0 y1a71 w289 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          98.904<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1b0 y1a72 w287 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> Totale Passiv<span class=\"_ _0\"></span>it\u00e0 finanziarie<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>  </div></td><td class=\"c x2ef y1a72 w288 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        374.390<span class=\"_ _0\"></span>  </div></td><td class=\"c x2f0 y1a72 w289 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        445.350<span class=\"_ _0\"></span>  </div></td></tr><tr><td></td><td class=\"c x2ef y1a73 w288 h1ed\"><div class=\"t m0 xc9 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x2f0 y1a73 w289 h1ed\"><div class=\"t m0 xc9 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1b0 y1a74 w287 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 a tas<span class=\"_ _17\"></span>s<span class=\"_ _6\"></span>o di intere<span class=\"_ _17\"></span>s<span class=\"_ _6\"></span>se varia<span class=\"_ _0\"></span>bile </div></td><td class=\"c x2ef y1a74 w288 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        374.390<span class=\"_ _0\"></span>  </div></td><td class=\"c x2f0 y1a74 w289 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        445.350<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1b0 y1a75 w287 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> Totale Passiv<span class=\"_ _0\"></span>it\u00e0 finanziarie<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>  </div></td><td class=\"c x2ef y1a75 w288 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        374.390<span class=\"_ _0\"></span>  </div></td><td class=\"c x2f0 y1a75 w289 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        445.350<span class=\"_ _0\"></span> </div></td></tr></table>22.<span class=\"ls0\"> <span class=\"_ _17\"></span>Debiti commerciali </span><table class=\"s w463 h30b\" id=\"_0f3910fe-2ae7-44e2-8435-ead813b139c1\"><tr><td></td><td class=\"c x2f1 y1a76 w28b h1ec\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x296 y1a76 w25e h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f0 y1a77 w28a h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti verso forn<span class=\"_ _0\"></span>itori </div></td><td class=\"c x2f1 y1a77 w28b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">      419.954  </div></td><td class=\"c x296 y1a77 w25e h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">     352.079  </div></td></tr><tr><td class=\"c x1f0 y1a78 w28a h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Acconti </div></td><td class=\"c x2f1 y1a78 w28b h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        11.548  </div></td><td class=\"c x296 y1a78 w25e h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">         8.378  </div></td></tr><tr><td class=\"c x1f0 y1a79 w28a h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale debiti vers<span class=\"_ _17\"></span>o <span class=\"_ _6\"></span>terzi </div></td><td class=\"c x2f1 y1a79 w28b h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">      431.502  </div></td><td class=\"c x296 y1a79 w25e h1ed\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">     360.458  </div></td></tr><tr><td class=\"c x1f0 y1a7a w28a h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti verso corr<span class=\"_ _0\"></span>elate </div></td><td class=\"c x2f1 y1a7a w28b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">      110.611  </div></td><td class=\"c x296 y1a7a w25e h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">       30.467  </div></td></tr><tr><td class=\"c x1f0 y1a7b w28a h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale debiti co<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>mercial<span class=\"_ _0\"></span>i </div></td><td class=\"c x2f1 y1a7b w28b h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">      542.112  </div></td><td class=\"c x296 y1a7b w25e h1ec\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">     390.924  </div></td></tr><tr><td class=\"c x1f0 y1a7c w28a h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Quota corren<span class=\"_ _0\"></span>te </div></td><td class=\"c x2f1 y1a7c w28b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">      542.075  </div></td><td class=\"c x296 y1a7c w25e h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">     390.924  </div></td></tr><tr><td class=\"c x1f0 y1a7d w28a h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Quota non corr<span class=\"_ _0\"></span>ente </div></td><td class=\"c x2f1 y1a7d w28b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">               <span class=\"ls10\">37 </span> </div></td><td class=\"c x296 y1a7d w25e h1ed\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">               -    </div></td></tr><tr><td class=\"c x1f0 y1977 w28a h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x2f1 y1977 w28b h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">      542.112  </div></td><td class=\"c x296 y1977 w25e h1ec\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">     390.924  </div></td></tr></table> <span class=\"_ _26\"> </span> <span class=\"_ _5\"> </span>La <span class=\"_ _16\"></span>voce <span class=\"_ _17\"></span>debiti <span class=\"_ _17\"></span>commercial<span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>accoglie <span class=\"_ _16\"></span>i <span class=\"_ _17\"></span>debiti <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>forniture <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>materie <span class=\"_ _17\"></span>prime, <span class=\"_ _16\"></span>combustibili,<span class=\"_ _17\"></span> energia, m<span class=\"_ _6\"></span>ateriali<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>e <span class=\"_ _6\"></span>apparecchiatur<span class=\"_ _17\"></span>e <span class=\"_ _14\"></span>e <span class=\"_ _6\"></span>quelli relativi <span class=\"_ _6\"></span>ad <span class=\"_ _6\"></span>appalti e <span class=\"_ _6\"></span>prestazioni diverse <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>fronte di attivit\u00e0 svolte<span class=\"_ _0\"></span> nell\u2019esercizi<span class=\"_ _0\"></span>o chiuso al 31 dicemb<span class=\"_ _17\"></span>re <span class=\"_ _6\"></span><span class=\"ff1 ls1\">2024<span class=\"ls0\">. </span></span> <span class=\"_ _26\"> </span> <span class=\"_ _5\"> </span>Tra <span class=\"_ _a\"> </span>i <span class=\"_ _a\"> </span>debiti <span class=\"_ _a\"> </span>verso <span class=\"_ _a\"> </span>correlate <span class=\"_ _a\"> </span>sono <span class=\"_ _a\"> </span>compresi<span class=\"_ _17\"></span> <span class=\"_ _22\"> </span>i <span class=\"_ _22\"> </span>debiti <span class=\"_ _a\"> </span>verso <span class=\"_ _a\"> </span>imprese<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>consortili, rappresentativi <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>rapporti <span class=\"_ _21\"> </span>commerciali <span class=\"_ _1f\"> </span>intrattenuti <span class=\"_ _21\"> </span>a  no<span class=\"_ _17\"></span>rmali <span class=\"_ _8\"> </span>condizioni<span class=\"_ _0\"></span> <span class=\"_ _21\"> </span>di  me<span class=\"_ _17\"></span>rcato <span class=\"_ _8\"> </span>dall<span class=\"_ _17\"></span>a controllata Vianini<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>Lavori con <span class=\"_ _6\"></span>consorzi e societ\u00e0 consortili<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>costituite per l\u2019esecuzione unitaria<span class=\"_ _17\"></span> delle commesse acqui<span class=\"_ _17\"></span>site in Raggruppamenti Temporanei di<span class=\"_ _17\"></span> Imprese.<span class=\"_ _82\"> </span>Il valore dei debi<span class=\"_ _0\"></span>ti comm<span class=\"_ _0\"></span>erciali \u00e8 rappresenta<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ivo del<span class=\"_ _0\"></span> loro fair value. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-516": {
   "value": "13.<span class=\"ls0\"> <span class=\"_ _17\"></span>Attivit\u00e0 finanziarie cor<span class=\"_ _17\"></span>renti </span><table class=\"s w442 h2fa\" id=\"_7a18f289-38a1-4dd1-bff9-fa1926fdafd2\"><tr><td></td><td class=\"c x25c y19e6 w26f h1ec\"><div class=\"t m0 xc7 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x2cc y19e6 w221 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f0 y19e7 w26e h219\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie verso terzi </div></td><td class=\"c x25c y19e7 w26f h219\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">16.955 </div></td><td class=\"c x2cc y19e7 w221 h219\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3.389 </div></td></tr><tr><td class=\"c x1f0 y19e8 w26e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Titoli di stato e inve<span class=\"_ _17\"></span>s<span class=\"_ _6\"></span>timenti a bre<span class=\"_ _17\"></span>ve termine </div></td><td class=\"c x25c y19e8 w26f h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">61.210 </div></td><td class=\"c x2cc y19e8 w221 h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">68.220 </div></td></tr><tr><td class=\"c x1f0 y19e9 w26e h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Crediti finanziari <span class=\"_ _17\"></span>v<span class=\"_ _6\"></span>erso <span class=\"_ _0\"></span>correlate </div></td><td class=\"c x25c y19e9 w26f h1ec\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">156.475 </div></td><td class=\"c x2cc y19e9 w221 h1ec\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">35.086 </div></td></tr><tr><td class=\"c x1f0 y19ea w26e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Risconti per co<span class=\"_ _17\"></span>s<span class=\"_ _6\"></span>ti anticipa<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i su commis<span class=\"_ _0\"></span>sioni e intere<span class=\"_ _0\"></span>ssi passivi </div></td><td class=\"c x25c y19ea w26f h1ed\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.069 </div></td><td class=\"c x2cc y19ea w221 h1ed\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.415 </div></td></tr><tr><td class=\"c x1f0 y19eb w26e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Strumenti deri<span class=\"_ _0\"></span>vati </div></td><td class=\"c x25c y19eb w26f h1ed\"><div class=\"t m0 x41 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2cc y19eb w221 h1ed\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">5.539 </div></td></tr><tr><td class=\"c x1f0 y19ec w26e h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x25c y19ec w26f h1ec\"><div class=\"t m0 x24 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">236.709 </div></td><td class=\"c x2cc y19ec w221 h1ec\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">113.649 </div></td></tr></table>Le <span class=\"_ _1c\"> </span>attivit\u00e0  finanziarie <span class=\"_ _1c\"> </span>verso <span class=\"_ _1c\"> </span>le <span class=\"_ _1c\"> </span>imprese<span class=\"_ _17\"></span> <span class=\"_ _4\"> </span>correlate  sono <span class=\"_ _1c\"> </span>principalmente  riferibili  a finanziamenti <span class=\"_ _1f\"> </span>rimborsabi<span class=\"_ _17\"></span>li <span class=\"_ _21\"> </span>a <span class=\"_ _1f\"> </span>r<span class=\"_ _6\"></span>ichiesta<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>del <span class=\"_ _1f\"> </span>f<span class=\"_ _6\"></span>inanziatore<span class=\"_ _0\"></span>, <span class=\"_ _21\"> </span>erogati<span class=\"_ _17\"></span> <span class=\"_ _21\"> </span>nei <span class=\"_ _21\"> </span>confronti <span class=\"_ _1f\"> </span>delle <span class=\"_ _1f\"> </span>Societ\u00e0 partecipate a <span class=\"_ _14\"></span>sostegno <span class=\"_ _6\"></span>dei loro <span class=\"_ _6\"></span>investimenti <span class=\"_ _6\"></span>finanziari ed <span class=\"_ _14\"></span>operativit\u00e0. <span class=\"_ _6\"></span>L\u2019es<span class=\"_ _0\"></span>pos<span class=\"_ _6\"></span><span class=\"ff1\">izione \u00e8 <span class=\"_ _14\"></span>riferita </span>principalmente  ai <span class=\"_ _21\"> </span>crediti  della  cont<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ollata  Vi<span class=\"_ _0\"></span>anini  Lavori <span class=\"_ _8\"> </span>SpA  ve<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>so  l<span class=\"_ _0\"></span>e  societ\u00e0  con<span class=\"_ _0\"></span>sortili collegate. Il <span class=\"_ _15\"></span>valore <span class=\"_ _14\"></span>iscritto <span class=\"_ _14\"></span>in <span class=\"_ _15\"></span>bilancio <span class=\"_ _14\"></span>relativo <span class=\"_ _15\"></span>ai <span class=\"_ _14\"></span>Titoli <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>stato <span class=\"_ _15\"></span>e <span class=\"_ _14\"></span>investimenti <span class=\"_ _14\"></span>a <span class=\"_ _15\"></span>breve <span class=\"_ _14\"></span>termine <span class=\"_ _15\"></span>\u00e8 rappresentativo<span class=\"_ _0\"></span> del loro fair value<span class=\"_ _0\"></span>.<span class=\"_ _82\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-517": {
   "value": "15.<span class=\"ls0\"> <span class=\"_ _17\"></span>Altre attivit\u00e0 correnti </span>La voce \u00e8 cos\u00ec compos<span class=\"_ _17\"></span>ta: <table class=\"s w443 h2fb\" id=\"_f8a01a81-e41b-41a1-85b1-060e3a0f1e86\"><tr><td></td><td class=\"c x2cd y19ed w24f h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x2ce y19ed w239 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f0 y19ee w271 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Crediti verso il personale </div></td><td class=\"c x2cd y19ee w24f h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">1.417  </div></td><td class=\"c x2ce y19ee w239 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 lse ws0\">902 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y19ef w271 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Crediti verso imprese correlate </div></td><td class=\"c x2cd y19ef w24f h40\"><div class=\"t m0 x28 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">1.571  </div></td><td class=\"c x2ce y19ef w239 h40\"><div class=\"t m0 x25 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">67 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y19f0 w271 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Crediti per IVA </div></td><td class=\"c x2cd y19f0 w24f h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">14.037  </div></td><td class=\"c x2ce y19f0 w239 h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">8.174  </div></td></tr><tr><td class=\"c x1f0 y19f1 w271 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Crediti verso altri </div></td><td class=\"c x2cd y19f1 w24f h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">19.138  </div></td><td class=\"c x2ce y19f1 w239 h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">11.532  </div></td></tr><tr><td class=\"c x1f0 y19f2 w271 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Ratei attivi  </div></td><td class=\"c x2cd y19f2 w24f h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 lse ws0\">565 <span class=\"ls0\"> </span></div></td><td class=\"c x2ce y19f2 w239 h3d\"><div class=\"t m0 x2a h2 y189 ff1 fs0 fc0 sc0 lse ws0\">342 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y19f3 w271 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Risconti attivi </div></td><td class=\"c x2cd y19f3 w24f h40\"><div class=\"t m0 x28 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">6.663  </div></td><td class=\"c x2ce y19f3 w239 h40\"><div class=\"t m0 x28 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">7.857  </div></td></tr><tr><td class=\"c x1f0 y19f4 w271 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale altre attivit\u00e0  </div></td><td class=\"c x2cd y19f4 w24f h3d\"><div class=\"t m0 x3b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">43.392  </div></td><td class=\"c x2ce y19f4 w239 h3d\"><div class=\"t m0 x3b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">28.874  </div></td></tr></table>I <span class=\"_ _14\"></span>r<span class=\"_ _6\"></span>iscon<span class=\"_ _0\"></span>ti <span class=\"_ _14\"></span>att<span class=\"_ _6\"></span>ivi <span class=\"_ _14\"></span>sono <span class=\"_ _14\"></span>relativi <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>quote <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>costi <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>competenza <span class=\"_ _14\"></span>dell\u2019esercizi<span class=\"_ _0\"></span>o <span class=\"_ _14\"></span>successivo per assicurazioni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>ed altri costi co<span class=\"_ _0\"></span>muni a due o<span class=\"_ _0\"></span> pi\u00f9 esercizi. Non esistono crediti<span class=\"_ _0\"></span> con esigi<span class=\"_ _0\"></span>bilit\u00e0 superiore all<span class=\"_ _0\"></span>\u2019esercizio.<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-518": {
   "value": "6.<span class=\"ls0\"> <span class=\"_ _17\"></span>Disponibilit\u00e0 liquide<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>e mezzi equiva<span class=\"_ _17\"></span>l<span class=\"_ _6\"></span>enti </span>La voce \u00e8 cos\u00ec compos<span class=\"_ _17\"></span>ta: <table class=\"s w444 h2fc\" id=\"_f280c149-de28-40e7-8f61-f4c834f10443\"><tr><td></td><td class=\"c x2cd y19f5 w272 h3d\"><div class=\"t m0 xc9 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x2cf y19f5 w273 h3d\"><div class=\"t m0 xf h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f0 y19f6 w271 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Depositi bancari e postali </div></td><td class=\"c x2cd y19f6 w272 h3d\"><div class=\"t m0 x15 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">507.123  </div></td><td class=\"c x2cf y19f6 w273 h3d\"><div class=\"t m0 x22 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">569.468  </div></td></tr><tr><td class=\"c x1f0 y19f7 w271 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Denaro e valori in cassa </div></td><td class=\"c x2cd y19f7 w272 h40\"><div class=\"t m0 x14f h2 y18f ff1 fs0 fc0 sc0 lse ws0\">955 <span class=\"ls0\"> </span></div></td><td class=\"c x2cf y19f7 w273 h40\"><div class=\"t m0 x37 h2 y18f ff1 fs0 fc0 sc0 lse ws0\">143 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y19f8 w271 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x2cd y19f8 w272 h3d\"><div class=\"t m0 x15 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">508.078  </div></td><td class=\"c x2cf y19f8 w273 h3d\"><div class=\"t m0 x22 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">569.611  </div></td></tr></table>Caltagirone SpA <span class=\"ff3\">\u2013</span> Relazione Finanziaria Annuale 2024                                                                               293<span class=\"ff4 fs1\">               <span class=\"fs2 fc0\"> </span></span>Per quanto concerne l\u2019illustrazione dei fenomeni che hanno determinato le variazioni<span class=\"_ _17\"></span> del <span class=\"_ _19\"> </span>saldo <span class=\"_ _12\"> </span>delle <span class=\"_ _19\"> </span>\u201cDisponibi<span class=\"_ _0\"></span>lit\u00e0 <span class=\"_ _19\"> </span>liquide<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>mezzi <span class=\"_ _19\"> </span>equi<span class=\"_ _17\"></span>valenti\u201d <span class=\"_ _19\"> </span>si <span class=\"_ _19\"> </span>fa <span class=\"_ _19\"> </span>riferimen<span class=\"_ _17\"></span>to <span class=\"_ _19\"> </span>allo <span class=\"_ _19\"> </span>schema <span class=\"_ _12\"> </span>di Rendiconto Finanzi<span class=\"_ _17\"></span>ario. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-519": {
   "value": "17.<span class=\"ls0\"> <span class=\"_ _17\"></span>Attivit\u00e0 destinate alla<span class=\"_ _17\"></span> vendita </span>La <span class=\"_ _15\"></span>variazion<span class=\"_ _0\"></span>e <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _14\"></span>attribuibile <span class=\"_ _14\"></span>alla <span class=\"_ _15\"></span>cessione <span class=\"_ _14\"></span>avvenuta <span class=\"_ _15\"></span>nel <span class=\"_ _14\"></span>mese <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>G<span class=\"_ _6\"></span>ennai<span class=\"_ _0\"></span>o <span class=\"_ _15\"></span>2024 <span class=\"_ _14\"></span>delle azioni <span class=\"_ _17\"></span>detenute in<span class=\"_ _17\"></span> Acqua <span class=\"_ _17\"></span>Campania e<span class=\"_ _17\"></span> riclassificate<span class=\"_ _17\"></span> nel co<span class=\"_ _17\"></span>rso dell<span class=\"_ _17\"></span>\u2019esercizio 2<span class=\"_ _17\"></span>023 tra <span class=\"_ _17\"></span>le attivi<span class=\"_ _0\"></span>t\u00e0 correnti destina<span class=\"_ _0\"></span>te alla vendita in appl<span class=\"_ _0\"></span>icazione del <span class=\"_ _0\"></span>principio contabil<span class=\"_ _0\"></span>e IFRS 5. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-520": {
   "value": "18.<span class=\"ls0\"> <span class=\"_ _17\"></span>Patrimonio netto </span>Riconciliazione de<span class=\"_ _17\"></span>i movimenti di capi<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ale e ris<span class=\"_ _0\"></span>erve  <span class=\"_ _26\"> </span> <span class=\"_ _5\"> </span>Le <span class=\"_ _5\"> </span>movimentazi<span class=\"_ _0\"></span>oni <span class=\"_ _5\"> </span>inte<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>venute <span class=\"_ _4\"> </span>nei <span class=\"_ _5\"> </span>conti <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>P<span class=\"_ _17\"></span>atr<span class=\"_ _6\"></span>imonio <span class=\"_ _4\"> </span>netto <span class=\"_ _5\"> </span>Consolida<span class=\"_ _0\"></span>ti <span class=\"_ _5\"> </span>al <span class=\"_ _5\"> </span>31<span class=\"_ _17\"></span> dicembre <span class=\"ls1\">2024</span> <span class=\"lsc\">e <span class=\"ls1\">2023</span></span> sono evidenziate nei pros<span class=\"_ _17\"></span>pet<span class=\"_ _6\"></span>ti di Bilanci<span class=\"_ _17\"></span>o. Capitale sociale<span class=\"_ _17\"></span>  Il <span class=\"_ _6\"></span>capitale <span class=\"_ _14\"></span>sociale <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _14\"></span>dicembre <span class=\"_ _14\"></span><span class=\"ls1\">2024</span> <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _14\"></span>quello <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>Capogruppo <span class=\"_ _6\"></span>Caltagirone <span class=\"_ _6\"></span>SpA<span class=\"ls2\">, </span>interamente <span class=\"_ _15\"></span>sottoscritto <span class=\"_ _15\"></span>e <span class=\"_ _3\"></span>versato, <span class=\"_ _3\"></span>costitui<span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>da <span class=\"_ _15\"></span>n. <span class=\"_ _3\"></span>120.120.000 <span class=\"_ _3\"></span>azioni <span class=\"_ _15\"></span>ordinarie <span class=\"_ _15\"></span>dal <span class=\"_ _3\"></span>valore nominale di 1 Euro ciascuna <span class=\"ff7\">e<span class=\"_ _17\"></span> no<span class=\"_ _17\"></span>n r<span class=\"_ _17\"></span>is<span class=\"_ _17\"></span>ul<span class=\"_ _17\"></span>ta <span class=\"_ _17\"></span>va<span class=\"_ _0\"></span>ri<span class=\"_ _17\"></span>at<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>ris<span class=\"_ _17\"></span>pe<span class=\"_ _17\"></span>tto<span class=\"_ _17\"></span> a<span class=\"_ _0\"></span>ll<span class=\"_ _17\"></span>\u2019e<span class=\"_ _17\"></span>se<span class=\"_ _17\"></span>rci<span class=\"_ _17\"></span>zi<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>pre<span class=\"_ _17\"></span>ce<span class=\"_ _17\"></span>den<span class=\"_ _17\"></span>te<span class=\"_ _17\"></span>. N<span class=\"_ _17\"></span>on<span class=\"_ _17\"></span> ci<span class=\"_ _17\"></span> so<span class=\"_ _17\"></span>no<span class=\"_ _17\"></span> </span>p<span class=\"_ _0\"></span>eg<span class=\"_ _17\"></span>ni<span class=\"_ _17\"></span> o<span class=\"_ _17\"></span> vi<span class=\"_ _17\"></span>nco<span class=\"_ _17\"></span>li<span class=\"_ _17\"></span> s<span class=\"_ _17\"></span>ull<span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>azi<span class=\"_ _17\"></span>on<span class=\"_ _17\"></span>i. Riserve <table class=\"s w445 h2fd\" id=\"_dca896dd-4f9e-4ab3-ad93-ac9eb5891f74\"><tr><td></td><td class=\"c x2d0 y19f9 w276 h1ed\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 31.12.2024  </div></td><td class=\"c x269 y19f9 w10 h1ed\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 31.12.2023  </div></td></tr><tr><td class=\"c x1f0 y19fa w275 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Riserva legale  </div></td><td class=\"c x2d0 y19fa w276 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">                24.024 <span class=\"_ _17\"></span> </div></td><td class=\"c x269 y19fa w10 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">               24.024<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1f0 y19fb w275 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Riserva straord<span class=\"_ _17\"></span>inaria  </div></td><td class=\"c x2d0 y19fb w276 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">              311.097 <span class=\"_ _17\"></span> </div></td><td class=\"c x269 y19fb w10 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">             311.097<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1f0 y19fc w275 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Riserva sovrapp<span class=\"_ _0\"></span>rezzo azioni  </div></td><td class=\"c x2d0 y19fc w276 h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">                23.241 <span class=\"_ _17\"></span> </div></td><td class=\"c x269 y19fc w10 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">               23.241<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1f0 y19fd w275 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Riserva netta <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>air Value par<span class=\"_ _0\"></span>tecipazioni  </div></td><td class=\"c x2d0 y19fd w276 h1ed\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">297.043 </div></td><td class=\"c x269 y19fd w10 h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">101.637 </div></td></tr><tr><td class=\"c x1f0 y19fe w275 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Riserva conver<span class=\"_ _17\"></span>sione  </div></td><td class=\"c x2d0 y19fe w276 h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(469.923) </div></td><td class=\"c x269 y19fe w10 h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(427.144) </div></td></tr><tr><td class=\"c x1f0 y19ff w275 h236\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Altre riserve  <span class=\"_ _0\"></span> </div></td><td class=\"c x2d0 y19ff w276 h236\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">                61.008 <span class=\"_ _17\"></span> </div></td><td class=\"c x269 y19ff w10 h236\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">               38.552<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1f0 y1a00 w275 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Risultati eser<span class=\"_ _0\"></span>cizi preceden<span class=\"_ _0\"></span>ti  </div></td><td class=\"c x2d0 y1a00 w276 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">           1.372.976<span class=\"_ _0\"></span>  </div></td><td class=\"c x269 y1a00 w10 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          1.209.000<span class=\"_ _17\"></span>  </div></td></tr><tr><td class=\"c x1f0 y1a01 w275 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> Totale  </div></td><td class=\"c x2d0 y1a01 w276 h1ed\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">           1.619.466<span class=\"_ _0\"></span>  </div></td><td class=\"c x269 y1a01 w10 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">          1.280.407<span class=\"_ _17\"></span>  </div></td></tr></table>Per maggiori dettagl<span class=\"_ _0\"></span>i sulla riserva di <span class=\"_ _0\"></span><span class=\"ff6\">fair value <span class=\"ff1\">si rinvi<span class=\"_ _17\"></span>a alla nota 6 lettera c).  </span></span>La riserva di con<span class=\"_ _0\"></span>versione \u00e8 nega<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>iva per 469,9 <span class=\"_ _0\"></span>milioni di Euro ed \u00e8 cos<span class=\"_ _17\"></span>\u00ec ripartita: <table class=\"s w446 h2fe\" id=\"_61c025d8-fa21-4f77-851b-af3f99addf65\"><tr><td></td><td class=\"c x2d0 y1a02 w276 h1ed\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 31.12.2024  </div></td><td class=\"c x269 y1a02 w10 h1ed\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 31.12.2023  </div></td></tr><tr><td class=\"c x1f0 y1a03 w275 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Turchia (Lira Turca<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>- TRY) <span class=\"_ _0\"></span> </div></td><td class=\"c x2d0 y1a03 w277 h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(388.552) </div></td><td class=\"c x2d1 y1a03 w226 h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(371.851) </div></td></tr><tr><td class=\"c x1f0 y1a04 w275 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Stati Uniti (Do<span class=\"_ _17\"></span>ll<span class=\"_ _6\"></span>aro - USD)  </div></td><td class=\"c x2d0 y1a04 w277 h1ec\"><div class=\"t m0 x70 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">5.758 </div></td><td class=\"c x2d1 y1a04 w226 h1ec\"><div class=\"t m0 x57 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.994 </div></td></tr><tr><td class=\"c x1f0 y1a05 w275 h219\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Egitto (Sterlina<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>egiziana - EGP)<span class=\"_ _17\"></span>  </div></td><td class=\"c x2d0 y1a05 w277 h219\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(77.032) </div></td><td class=\"c x2d1 y1a05 w226 h219\"><div class=\"t m0 x29 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(48.124) </div></td></tr><tr><td class=\"c x1f0 y1a06 w275 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Islanda (Coron<span class=\"_ _17\"></span>a <span class=\"_ _6\"></span>islandese - I<span class=\"_ _0\"></span>SK)  </div></td><td class=\"c x2d0 y1a06 w277 h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(1.277) </div></td><td class=\"c x2d1 y1a06 w226 h1ed\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(1.393) </div></td></tr><tr><td class=\"c x1f0 y1a07 w275 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Cina (Renminbi -<span class=\"_ _0\"></span>Yuan - CNY)  </div></td><td class=\"c x2d0 y1a07 w277 h1ec\"><div class=\"t m0 x70 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">5.030 </div></td><td class=\"c x2d1 y1a07 w226 h1ec\"><div class=\"t m0 x57 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3.998 </div></td></tr><tr><td class=\"c x1f0 y1a08 w275 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Norvegia (Coro<span class=\"_ _0\"></span>na norvegese<span class=\"_ _0\"></span> - NOK)  </div></td><td class=\"c x2d0 y1a08 w277 h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(4.626) </div></td><td class=\"c x2d1 y1a08 w226 h1ed\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(4.200) </div></td></tr><tr><td class=\"c x1f0 y1a09 w275 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Svezia (Coro<span class=\"_ _0\"></span>na svedese - SEK)<span class=\"_ _0\"></span>  </div></td><td class=\"c x2d0 y1a09 w277 h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(1.098) </div></td><td class=\"c x2d1 y1a09 w226 h1ed\"><div class=\"t m0 x13f h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(931)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1a0a w275 h236\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Altri Paesi  </div></td><td class=\"c x2d0 y1a0a w277 h236\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(8.126) </div></td><td class=\"c x2d1 y1a0a w226 h236\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(7.639) </div></td></tr><tr><td class=\"c x1f0 y1a0b w275 h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> Totale  </div></td><td class=\"c x2d0 y1a0b w276 h219\"><div class=\"t m0 x38 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">(469.923) </div></td><td class=\"c x269 y1a0b w10 h219\"><div class=\"t m0 x24 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">(427.144) </div></td></tr></table>Per <span class=\"_ _5\"> </span>maggiori <span class=\"_ _13\"> </span>dettagli<span class=\"_ _17\"></span> <span class=\"_ _13\"> </span>sugli <span class=\"_ _5\"> </span>impatti <span class=\"_ _5\"> </span>derivanti <span class=\"_ _5\"> </span>dall\u2019applicazion<span class=\"_ _0\"></span>e <span class=\"_ _5\"> </span>dello <span class=\"_ _5\"> </span>I<span class=\"_ _6\"></span>AS <span class=\"_ _5\"> </span>29 <span class=\"_ _13\"> </span>sul patrimonio <span class=\"_ _1f\"> </span>netto <span class=\"_ _1f\"> </span>del <span class=\"_ _1f\"> </span>Gruppo <span class=\"_ _1f\"> </span>si <span class=\"_ _1f\"> </span>rinvia <span class=\"_ _1f\"> </span>al <span class=\"_ _1f\"> </span>paragrafo <span class=\"_ _1f\"> </span>\u201cTurchia <span class=\"_ _21\"> </span>\u2013<span class=\"ff1\"> <span class=\"_ _1f\"> </span>economia <span class=\"_ _1f\"> </span>iperinflazion<span class=\"_ _0\"></span>ata: </span>impatti per l\u2019<span class=\"_ _0\"></span>applicazione dell<span class=\"_ _0\"></span>o IAS 29\u201d.<span class=\"ff1\"> </span>Dividendi L\u2019Assemblea <span class=\"_ _14\"></span>tenutasi <span class=\"_ _15\"></span><span class=\"ff1 ls9\">il <span class=\"_ _15\"></span><span class=\"ls1\">6 <span class=\"_ _15\"></span><span class=\"ls0\">maggio <span class=\"_ _15\"></span></span>2024<span class=\"ls0\"> <span class=\"_ _14\"></span>ha <span class=\"_ _15\"></span>deliberato <span class=\"_ _15\"></span>la <span class=\"_ _14\"></span>distribuzione <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>dividendi <span class=\"_ _14\"></span>in </span></span></span>ragione  di  0,25  Euro  per  ciascuna  delle  120.120.000  azioni<span class=\"_ _0\"></span>  ordinarie,  per  un  importo complessivo pari<span class=\"_ _0\"></span> a 30,03 milioni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di Euro.<span class=\"_ _82\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-503": {
   "value": "Capitale sociale<span class=\"_ _17\"></span>  Il <span class=\"_ _6\"></span>capitale <span class=\"_ _14\"></span>sociale <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _14\"></span>dicembre <span class=\"_ _14\"></span><span class=\"ls1\">2024</span> <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _14\"></span>quello <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>Capogruppo <span class=\"_ _6\"></span>Caltagirone <span class=\"_ _6\"></span>SpA<span class=\"ls2\">, </span>interamente <span class=\"_ _15\"></span>sottoscritto <span class=\"_ _15\"></span>e <span class=\"_ _3\"></span>versato, <span class=\"_ _3\"></span>costitui<span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>da <span class=\"_ _15\"></span>n. <span class=\"_ _3\"></span>120.120.000 <span class=\"_ _3\"></span>azioni <span class=\"_ _15\"></span>ordinarie <span class=\"_ _15\"></span>dal <span class=\"_ _3\"></span>valore nominale di 1 Euro ciascuna <span class=\"ff7\">e<span class=\"_ _17\"></span> no<span class=\"_ _17\"></span>n r<span class=\"_ _17\"></span>is<span class=\"_ _17\"></span>ul<span class=\"_ _17\"></span>ta <span class=\"_ _17\"></span>va<span class=\"_ _0\"></span>ri<span class=\"_ _17\"></span>at<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>ris<span class=\"_ _17\"></span>pe<span class=\"_ _17\"></span>tto<span class=\"_ _17\"></span> a<span class=\"_ _0\"></span>ll<span class=\"_ _17\"></span>\u2019e<span class=\"_ _17\"></span>se<span class=\"_ _17\"></span>rci<span class=\"_ _17\"></span>zi<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>pre<span class=\"_ _17\"></span>ce<span class=\"_ _17\"></span>den<span class=\"_ _17\"></span>te<span class=\"_ _17\"></span>. N<span class=\"_ _17\"></span>on<span class=\"_ _17\"></span> ci<span class=\"_ _17\"></span> so<span class=\"_ _17\"></span>no<span class=\"_ _17\"></span> </span>p<span class=\"_ _0\"></span>eg<span class=\"_ _17\"></span>ni<span class=\"_ _17\"></span> o<span class=\"_ _17\"></span> vi<span class=\"_ _17\"></span>nco<span class=\"_ _17\"></span>li<span class=\"_ _17\"></span> s<span class=\"_ _17\"></span>ull<span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>azi<span class=\"_ _17\"></span>on<span class=\"_ _17\"></span>i. Riserve <table class=\"s w445 h2fd\" id=\"_dca896dd-4f9e-4ab3-ad93-ac9eb5891f74\"><tr><td></td><td class=\"c x2d0 y19f9 w276 h1ed\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 31.12.2024  </div></td><td class=\"c x269 y19f9 w10 h1ed\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 31.12.2023  </div></td></tr><tr><td class=\"c x1f0 y19fa w275 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Riserva legale  </div></td><td class=\"c x2d0 y19fa w276 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">                24.024 <span class=\"_ _17\"></span> </div></td><td class=\"c x269 y19fa w10 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">               24.024<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1f0 y19fb w275 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Riserva straord<span class=\"_ _17\"></span>inaria  </div></td><td class=\"c x2d0 y19fb w276 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">              311.097 <span class=\"_ _17\"></span> </div></td><td class=\"c x269 y19fb w10 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">             311.097<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1f0 y19fc w275 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Riserva sovrapp<span class=\"_ _0\"></span>rezzo azioni  </div></td><td class=\"c x2d0 y19fc w276 h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">                23.241 <span class=\"_ _17\"></span> </div></td><td class=\"c x269 y19fc w10 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">               23.241<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1f0 y19fd w275 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Riserva netta <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>air Value par<span class=\"_ _0\"></span>tecipazioni  </div></td><td class=\"c x2d0 y19fd w276 h1ed\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">297.043 </div></td><td class=\"c x269 y19fd w10 h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">101.637 </div></td></tr><tr><td class=\"c x1f0 y19fe w275 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Riserva conver<span class=\"_ _17\"></span>sione  </div></td><td class=\"c x2d0 y19fe w276 h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(469.923) </div></td><td class=\"c x269 y19fe w10 h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(427.144) </div></td></tr><tr><td class=\"c x1f0 y19ff w275 h236\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Altre riserve  <span class=\"_ _0\"></span> </div></td><td class=\"c x2d0 y19ff w276 h236\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">                61.008 <span class=\"_ _17\"></span> </div></td><td class=\"c x269 y19ff w10 h236\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">               38.552<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1f0 y1a00 w275 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Risultati eser<span class=\"_ _0\"></span>cizi preceden<span class=\"_ _0\"></span>ti  </div></td><td class=\"c x2d0 y1a00 w276 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">           1.372.976<span class=\"_ _0\"></span>  </div></td><td class=\"c x269 y1a00 w10 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          1.209.000<span class=\"_ _17\"></span>  </div></td></tr><tr><td class=\"c x1f0 y1a01 w275 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> Totale  </div></td><td class=\"c x2d0 y1a01 w276 h1ed\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">           1.619.466<span class=\"_ _0\"></span>  </div></td><td class=\"c x269 y1a01 w10 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">          1.280.407<span class=\"_ _17\"></span>  </div></td></tr></table>Per maggiori dettagl<span class=\"_ _0\"></span>i sulla riserva di <span class=\"_ _0\"></span><span class=\"ff6\">fair value <span class=\"ff1\">si rinvi<span class=\"_ _17\"></span>a alla nota 6 lettera c).  </span></span>La riserva di con<span class=\"_ _0\"></span>versione \u00e8 nega<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>iva per 469,9 <span class=\"_ _0\"></span>milioni di Euro ed \u00e8 cos<span class=\"_ _17\"></span>\u00ec ripartita: <table class=\"s w446 h2fe\" id=\"_61c025d8-fa21-4f77-851b-af3f99addf65\"><tr><td></td><td class=\"c x2d0 y1a02 w276 h1ed\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 31.12.2024  </div></td><td class=\"c x269 y1a02 w10 h1ed\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 31.12.2023  </div></td></tr><tr><td class=\"c x1f0 y1a03 w275 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Turchia (Lira Turca<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>- TRY) <span class=\"_ _0\"></span> </div></td><td class=\"c x2d0 y1a03 w277 h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(388.552) </div></td><td class=\"c x2d1 y1a03 w226 h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(371.851) </div></td></tr><tr><td class=\"c x1f0 y1a04 w275 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Stati Uniti (Do<span class=\"_ _17\"></span>ll<span class=\"_ _6\"></span>aro - USD)  </div></td><td class=\"c x2d0 y1a04 w277 h1ec\"><div class=\"t m0 x70 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">5.758 </div></td><td class=\"c x2d1 y1a04 w226 h1ec\"><div class=\"t m0 x57 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.994 </div></td></tr><tr><td class=\"c x1f0 y1a05 w275 h219\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Egitto (Sterlina<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>egiziana - EGP)<span class=\"_ _17\"></span>  </div></td><td class=\"c x2d0 y1a05 w277 h219\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(77.032) </div></td><td class=\"c x2d1 y1a05 w226 h219\"><div class=\"t m0 x29 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(48.124) </div></td></tr><tr><td class=\"c x1f0 y1a06 w275 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Islanda (Coron<span class=\"_ _17\"></span>a <span class=\"_ _6\"></span>islandese - I<span class=\"_ _0\"></span>SK)  </div></td><td class=\"c x2d0 y1a06 w277 h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(1.277) </div></td><td class=\"c x2d1 y1a06 w226 h1ed\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(1.393) </div></td></tr><tr><td class=\"c x1f0 y1a07 w275 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Cina (Renminbi -<span class=\"_ _0\"></span>Yuan - CNY)  </div></td><td class=\"c x2d0 y1a07 w277 h1ec\"><div class=\"t m0 x70 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">5.030 </div></td><td class=\"c x2d1 y1a07 w226 h1ec\"><div class=\"t m0 x57 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3.998 </div></td></tr><tr><td class=\"c x1f0 y1a08 w275 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Norvegia (Coro<span class=\"_ _0\"></span>na norvegese<span class=\"_ _0\"></span> - NOK)  </div></td><td class=\"c x2d0 y1a08 w277 h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(4.626) </div></td><td class=\"c x2d1 y1a08 w226 h1ed\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(4.200) </div></td></tr><tr><td class=\"c x1f0 y1a09 w275 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Svezia (Coro<span class=\"_ _0\"></span>na svedese - SEK)<span class=\"_ _0\"></span>  </div></td><td class=\"c x2d0 y1a09 w277 h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(1.098) </div></td><td class=\"c x2d1 y1a09 w226 h1ed\"><div class=\"t m0 x13f h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(931)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1a0a w275 h236\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> Altri Paesi  </div></td><td class=\"c x2d0 y1a0a w277 h236\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(8.126) </div></td><td class=\"c x2d1 y1a0a w226 h236\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(7.639) </div></td></tr><tr><td class=\"c x1f0 y1a0b w275 h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> Totale  </div></td><td class=\"c x2d0 y1a0b w276 h219\"><div class=\"t m0 x38 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">(469.923) </div></td><td class=\"c x269 y1a0b w10 h219\"><div class=\"t m0 x24 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">(427.144) </div></td></tr></table>Per <span class=\"_ _5\"> </span>maggiori <span class=\"_ _13\"> </span>dettagli<span class=\"_ _17\"></span> <span class=\"_ _13\"> </span>sugli <span class=\"_ _5\"> </span>impatti <span class=\"_ _5\"> </span>derivanti <span class=\"_ _5\"> </span>dall\u2019applicazion<span class=\"_ _0\"></span>e <span class=\"_ _5\"> </span>dello <span class=\"_ _5\"> </span>I<span class=\"_ _6\"></span>AS <span class=\"_ _5\"> </span>29 <span class=\"_ _13\"> </span>sul patrimonio <span class=\"_ _1f\"> </span>netto <span class=\"_ _1f\"> </span>del <span class=\"_ _1f\"> </span>Gruppo <span class=\"_ _1f\"> </span>si <span class=\"_ _1f\"> </span>rinvia <span class=\"_ _1f\"> </span>al <span class=\"_ _1f\"> </span>paragrafo <span class=\"_ _1f\"> </span>\u201cTurchia <span class=\"_ _21\"> </span>\u2013<span class=\"ff1\"> <span class=\"_ _1f\"> </span>economia <span class=\"_ _1f\"> </span>iperinflazion<span class=\"_ _0\"></span>ata: </span>impatti per l\u2019<span class=\"_ _0\"></span>applicazione dell<span class=\"_ _0\"></span>o IAS 29\u201d.<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-504": {
   "value": "Dividendi L\u2019Assemblea <span class=\"_ _14\"></span>tenutasi <span class=\"_ _15\"></span><span class=\"ff1 ls9\">il <span class=\"_ _15\"></span><span class=\"ls1\">6 <span class=\"_ _15\"></span><span class=\"ls0\">maggio <span class=\"_ _15\"></span></span>2024<span class=\"ls0\"> <span class=\"_ _14\"></span>ha <span class=\"_ _15\"></span>deliberato <span class=\"_ _15\"></span>la <span class=\"_ _14\"></span>distribuzione <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>dividendi <span class=\"_ _14\"></span>in </span></span></span>ragione  di  0,25  Euro  per  ciascuna  delle  120.120.000  azioni<span class=\"_ _0\"></span>  ordinarie,  per  un  importo complessivo pari<span class=\"_ _0\"></span> a 30,03 milioni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di Euro.<span class=\"_ _82\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-505": {
   "value": "19.<span class=\"ls0\"> <span class=\"_ _17\"></span>Personale </span>Benefici ai dipend<span class=\"_ _17\"></span>enti  <span class=\"_ _26\"> </span> <span class=\"_ _5\"> </span>I <span class=\"_ _15\"></span>fondi <span class=\"_ _3\"></span>per <span class=\"_ _15\"></span>benefici <span class=\"_ _15\"></span>ai <span class=\"_ _3\"></span>dipend<span class=\"_ _0\"></span>enti <span class=\"_ _15\"></span>ammontano <span class=\"_ _15\"></span>a <span class=\"_ _3\"></span>35,5 <span class=\"_ _3\"></span>milioni <span class=\"_ _15\"></span>di <span class=\"_ _3\"></span>Euro <span class=\"_ _15\"></span>(33,4 <span class=\"_ _15\"></span>milioni <span class=\"_ _15\"></span>di Euro  al <span class=\"_ _21\"> </span>31  dicembre  2<span class=\"_ _17\"></span>023)  e  co<span class=\"_ _17\"></span>mprendono  p<span class=\"_ _0\"></span>rincipalmente <span class=\"_ _8\"> </span>le <span class=\"_ _8\"> </span>passivit\u00e0 <span class=\"_ _21\"> </span>per  benefici <span class=\"_ _21\"> </span>ai dipendenti e le indenni<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>\u00e0 <span class=\"_ _0\"></span>di fine rapporto. Relativamente<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>Gr<span class=\"_ _6\"></span>uppo <span class=\"_ _6\"></span>Cementir <span class=\"_ _14\"></span>Holding <span class=\"_ _14\"></span>sono <span class=\"_ _14\"></span>rilevate, <span class=\"_ _14\"></span>qualora <span class=\"_ _14\"></span>siano <span class=\"_ _14\"></span>maturate <span class=\"_ _14\"></span>le condizioni <span class=\"_ _1c\"> </span>per <span class=\"_ _5\"> </span>le <span class=\"_ _4\"> </span>rileva<span class=\"_ _0\"></span>zioni, <span class=\"_ _4\"> </span>le <span class=\"_ _4\"> </span>passivit\u00e0 <span class=\"_ _4\"> </span>riferite <span class=\"_ _1c\"> </span>agli <span class=\"_ _4\"> </span>impegni <span class=\"_ _4\"> </span>futuri <span class=\"_ _4\"> </span>relativi <span class=\"_ _4\"> </span>ai <span class=\"_ _4\"> </span>piani <span class=\"_ _4\"> </span>di incentivazione <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>medio/lungo <span class=\"_ _12\"></span>termine <span class=\"_ _19\"></span>da <span class=\"_ _12\"></span>erogare <span class=\"_ _12\"></span>ai <span class=\"_ _19\"></span>dipendenti <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>termine <span class=\"_ _12\"></span>del <span class=\"_ _19\"> </span>periodo <span class=\"_ _12\"></span>di riferimento previsto. I<span class=\"_ _6\"></span>l <span class=\"_ _6\"></span>piano di <span class=\"_ _6\"></span>incentivazion<span class=\"ff7\">e <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>lungo termine (<span class=\"_ _6\"></span>LTI) prevede <span class=\"_ _6\"></span>l\u2019erogazione<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>di </span>un <span class=\"_ _6\"></span>beneficio <span class=\"_ _6\"></span>m<span class=\"_ _6\"></span>onetario variabile, <span class=\"_ _6\"></span>calcolato <span class=\"_ _6\"></span>in <span class=\"_ _14\"></span>percentuale <span class=\"_ _6\"></span>sulla <span class=\"_ _6\"></span>retribuzione <span class=\"_ _6\"></span>annua <span class=\"_ _14\"></span>lorda <span class=\"_ _6\"></span>del beneficiario, <span class=\"_ _19\"> </span>legato <span class=\"_ _19\"> </span>al <span class=\"_ _1f\"> </span>raggiungimento <span class=\"_ _19\"> </span>di <span class=\"_ _1f\"> </span>obiettivi <span class=\"_ _19\"> </span>economici <span class=\"_ _1f\"> </span>e <span class=\"_ _19\"> </span>finanziari <span class=\"_ _19\"> </span>definiti <span class=\"_ _1f\"> </span>nei <span class=\"_ _19\"> </span>Piani Industriali redatti <span class=\"_ _6\"></span>e <span class=\"_ _14\"></span>approvati. <span class=\"_ _6\"></span><span class=\"ff7\">Al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>dicembre 2024 <span class=\"_ _6\"></span>l\u2019ammontare r<span class=\"_ _6\"></span>isulta <span class=\"_ _6\"></span>par<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>2.997 <span class=\"_ _6\"></span>migliaia </span>di Euro (3.063 migl<span class=\"_ _17\"></span>iaia di Euro al 31 Dicembre 2023<span class=\"_ _0\"></span>). Le <span class=\"_ _6\"></span>passivit\u00e0 per <span class=\"_ _6\"></span>benefici ai <span class=\"_ _14\"></span>dipendenti, principalmente in <span class=\"_ _6\"></span>Turchia, <span class=\"_ _6\"></span>Belgio <span class=\"_ _6\"></span>e Norvegia, rientrano <span class=\"_ _19\"> </span>tra <span class=\"_ _19\"> </span>i <span class=\"_ _19\"> </span>piani <span class=\"_ _19\"> </span>a <span class=\"_ _1f\"> </span>benefici <span class=\"_ _19\"> </span>definiti <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>sono <span class=\"_ _1f\"> </span>in <span class=\"_ _19\"></span>parte <span class=\"_ _19\"> </span>finanziate <span class=\"_ _19\"> </span>da <span class=\"_ _19\"> </span>piani <span class=\"_ _19\"> </span>assicurativi. <span class=\"_ _19\"> </span>In particolare, <span class=\"_ _14\"></span>le <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _14\"></span>a <span class=\"_ _15\"></span>servizio <span class=\"_ _14\"></span>del <span class=\"_ _15\"></span>piano <span class=\"_ _14\"></span>riguardano <span class=\"_ _14\"></span>i <span class=\"_ _15\"></span>piani <span class=\"_ _14\"></span>pensionist<span class=\"_ _6\"></span>ici <span class=\"_ _15\"></span>del <span class=\"_ _14\"></span>Belgio <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>della Norvegia. <span class=\"_ _14\"></span>Le <span class=\"_ _14\"></span>passivit\u00e0 <span class=\"_ _14\"></span>sono <span class=\"_ _14\"></span>state <span class=\"_ _15\"></span>valutate<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>applicando <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>m<span class=\"_ _6\"></span>etodologia <span class=\"_ _6\"></span>attuariale <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>le <span class=\"_ _14\"></span>attivit\u00e0 sono <span class=\"_ _19\"> </span>state <span class=\"_ _19\"> </span>determinate <span class=\"_ _19\"> </span>sulla <span class=\"_ _19\"> </span>base <span class=\"_ _19\"> </span>del <span class=\"_ _1f\"> </span>fair <span class=\"_ _19\"> </span>value <span class=\"_ _19\"> </span>alla <span class=\"_ _19\"> </span>data <span class=\"_ _1f\"> </span>di <span class=\"_ _19\"> </span>bilancio. <span class=\"_ _19\"> </span>L\u2019indennit\u00e0 <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>fine rapporto  (TFR),  per  i  dipendenti  delle  societ\u00e0  italiane,  rappresenta  una  passivit\u00e0,  non<span class=\"_ _17\"></span> finanziata <span class=\"_ _21\"> </span>ed  interamen<span class=\"_ _17\"></span>te  accantonata<span class=\"_ _17\"></span>,  relativa <span class=\"_ _21\"> </span>ai  be<span class=\"_ _0\"></span>nefici <span class=\"_ _21\"> </span>r<span class=\"_ _6\"></span>iconosciuti <span class=\"_ _21\"> </span>ai  di<span class=\"_ _17\"></span>pendenti  ed<span class=\"_ _17\"></span> erogati  in <span class=\"_ _8\"> </span>coincidenza<span class=\"_ _17\"></span>  o  successivamen<span class=\"_ _17\"></span>te  alla  cessa<span class=\"_ _17\"></span>zione  del  rappo<span class=\"_ _0\"></span>rto  di<span class=\"_ _0\"></span>  lavoro.  Tal<span class=\"_ _17\"></span>e passivit\u00e0 <span class=\"_ _13\"> </span>rientra <span class=\"_ _13\"> </span>nei <span class=\"_ _5\"> </span>cosiddetti <span class=\"_ _13\"> </span>piani <span class=\"_ _13\"> </span>a <span class=\"_ _13\"> </span>contribuzione <span class=\"_ _5\"> </span>definita. <span class=\"_ _13\"> </span>Le <span class=\"_ _13\"> </span>ipotesi <span class=\"_ _13\"> </span>relative <span class=\"_ _13\"> </span>alla determinazione del<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>piano sono <span class=\"_ _17\"></span>riassunte nella seguente <span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>abella: <div class=\"gs6\"><table class=\"s w447 h2ff\" id=\"_1c3e30a1-35b2-4e8a-839c-213db3ede190\"><tr><td class=\"c x1f0 y1a0c w22b h1ed\"><div class=\"t m0 x1b h34 y1b6 ff6 fs8 fc0 sc0 ls0 ws0\">Valori in % </div></td><td class=\"c x278 y1a0c wd7 h1ed\"><div class=\"t m0 x3b h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x2d2 y1a0c w217 h1ed\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1a0d w22b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Tasso annuo di<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>attualizza<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>ione </div></td><td class=\"c x278 y1a0d wd7 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">2%<span class=\"ls0\">-</span>4%<span class=\"ls0\"> </span></div></td><td class=\"c x2d2 y1a0d w217 h1ed\"><div class=\"t m0 x3d h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">2%<span class=\"ls0\">-</span>4%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1bf y1805 w448 h300\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">Rendimento atteso<span class=\"_ _17\"></span> delle attivit\u00e0 a servi<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>io<span class=\"_ _82\"> </span></div></td><td class=\"c x278 y1a0e wd7 h101\"><div class=\"t m0 x2a h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">2,50% </div></td><td class=\"c x2d2 y1a0e w217 h101\"><div class=\"t m0 x27 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">2,70% </div></td></tr><tr><td class=\"c x1bf y1807 w449 h2ef\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">del piano<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y19f4 w22b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Tasso annuo di<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>incremento del<span class=\"_ _17\"></span> TFR </div></td><td class=\"c x278 y19f4 wd7 h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3,31% </div></td><td class=\"c x2d2 y19f4 w217 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3,31% </div></td></tr></table></div><div class=\"c w2 h0 gs25\"><div class=\"t m0 x2 hd y14d8 ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 hd y14d9 ff1 fs7 fc0 sc0 ls0 ws0\">Gli importi descritti<span class=\"_ _17\"></span> nello stato patrimoniale sono<span class=\"_ _0\"></span> cos\u00ec determina<span class=\"_ _0\"></span>ti: </div><div class=\"t m0 x2 hd y138e ff1 fs7 fc0 sc0 ls0 ws0\"> </div></div><div class=\"gs26\"><table class=\"s w44a h301\" id=\"_fe0461fe-15b6-4f4a-a50e-c37161679c67\"><tr><td></td><td class=\"c x2d3 y1a0f w21a h1ec\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x25c y1a0f w279 h1ec\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1a10 w33 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 per be<span class=\"_ _0\"></span>nefici ai dipend<span class=\"_ _0\"></span>enti </div></td><td class=\"c x2d3 y1a10 w21a h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">68.822 </div></td><td class=\"c x25c y1a10 w279 h1ed\"><div class=\"t m0 x3b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">65.421 </div></td></tr><tr><td class=\"c x1f0 y1a11 w33 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fair value delle a<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>tivit\u00e0 a<span class=\"_ _0\"></span> servizio de<span class=\"_ _0\"></span>l piano </div></td><td class=\"c x2d3 y1a11 w21a h1ec\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(36.299) </div></td><td class=\"c x25c y1a11 w279 h1ec\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(35.079) </div></td></tr><tr><td class=\"c x1f0 y1a12 w33 h226\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Piani di incenti<span class=\"_ _17\"></span>v<span class=\"_ _6\"></span>azione a lungo <span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ermine </div></td><td class=\"c x2d3 y1a12 w21a h226\"><div class=\"t m0 x3d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.997 </div></td><td class=\"c x25c y1a12 w279 h226\"><div class=\"t m0 x3d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3.063 </div></td></tr><tr><td class=\"c x1f0 y18f2 w33 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Benefici ai dipende<span class=\"_ _17\"></span>nti </div></td><td class=\"c x2d3 y18f2 w21a h1ed\"><div class=\"t m0 x22 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">35.520 </div></td><td class=\"c x25c y18f2 w279 h1ed\"><div class=\"t m0 x3b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">33.405 </div></td></tr></table></div><div class=\"c w2 h0 gs25\"><div class=\"t m0 x2 hd yb5b ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 hd y14db ff1 fs7 fc0 sc0 ls0 ws0\">Le tabelle<span class=\"_ _17\"></span> seguenti <span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ostrano <span class=\"_ _17\"></span>la movimentazion<span class=\"_ _0\"></span>e d<span class=\"_ _17\"></span>elle passivit\u00e0/(at<span class=\"_ _0\"></span>tivit\u00e0) ne<span class=\"_ _17\"></span>tt<span class=\"_ _6\"></span>e pe<span class=\"_ _0\"></span>r bene<span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>ici ai<span class=\"_ _17\"></span> </div><div class=\"t m0 x2 hd y14dc ff1 fs7 fc0 sc0 ls0 ws0\">dipendenti e delle relativ<span class=\"_ _17\"></span>e componenti:  </div><div class=\"t m0 x2 hd y14dd ff1 fs7 fc0 sc0 ls0 ws0\"> </div></div><div class=\"gs27\"><table class=\"s w44b h302\" id=\"_a84f8c94-5f1c-4817-8b1a-7fa78e314c2e\"><tr><td></td><td class=\"c x2d4 y1a13 w13e h1ed\"><div class=\"t m0 x2a h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x2d5 y1a13 w27b h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1e7 y1a14 w27a h1ec\"><div class=\"t m0 x30 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 nett<span class=\"_ _0\"></span>a a inizio period<span class=\"_ _17\"></span>o </div></td><td class=\"c x2d4 y1a14 w13e h1ec\"><div class=\"t m0 x28 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">65.421 </div></td><td class=\"c x2d5 y1a14 w27b h1ec\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">68.613 </div></td></tr><tr><td class=\"c x1e7 y1a15 w27a h1ed\"><div class=\"t m0 x19 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Costo <span class=\"ff7\">corrente dell<span class=\"_ _17\"></span>\u2019es<span class=\"_ _6\"></span>ercizio (<span class=\"_ _0\"></span>Service Co<span class=\"_ _17\"></span>sts)<span class=\"ff1\"> </span></span></div></td><td class=\"c x2d4 y1a15 w13e h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.161 </div></td><td class=\"c x2d5 y1a15 w27b h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3.415 </div></td></tr><tr><td class=\"c x1e7 y1a16 w27a h1ed\"><div class=\"t m0 x1f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rivalutazione (In<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>erest Co<span class=\"_ _17\"></span>s<span class=\"_ _6\"></span>t) </div></td><td class=\"c x2d4 y1a16 w13e h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.391 </div></td><td class=\"c x2d5 y1a16 w27b h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.173 </div></td></tr><tr><td class=\"c x1e7 y1a17 w27a h1ec\"><div class=\"t m0 x7b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(Utili)/Perdite a<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>tuariali </div></td><td class=\"c x2d4 y1a17 w13e h1ec\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3.774 </div></td><td class=\"c x2d5 y1a17 w27b h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(934)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1e7 y1a18 w27a h1ed\"><div class=\"t m0 xfd h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Delta cambio </div></td><td class=\"c x2d4 y1a18 w13e h1ed\"><div class=\"t m0 x29 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(469)<span class=\"ls0\"> </span></div></td><td class=\"c x2d5 y1a18 w27b h1ed\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(1.867) </div></td></tr><tr><td class=\"c x1e7 y1a19 w27a h1ed\"><div class=\"t m0 x15f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(Prestazioni paga<span class=\"_ _17\"></span>te)<span class=\"_ _6\"></span> </div></td><td class=\"c x2d4 y1a19 w13e h1ed\"><div class=\"t m0 x3d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(4.478) </div></td><td class=\"c x2d5 y1a19 w27b h1ed\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(5.965) </div></td></tr><tr><td class=\"c x1e7 y1a1a w27a h1ec\"><div class=\"t m0 x85 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altre variazioni<span class=\"_ _17\"></span> </div></td><td class=\"c x2d4 y1a1a w13e h1ec\"><div class=\"t m0 x3f h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">23<span class=\"ls0\"> </span></div></td><td class=\"c x2d5 y1a1a w27b h1ec\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(16)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1e7 y1a1b w27a h10a\"><div class=\"t m0 x63 h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 nett<span class=\"_ _0\"></span>a a fine periodo </div></td><td class=\"c x2d4 y1a1b w13e h10a\"><div class=\"t m0 x1b h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\">          68.822  </div></td><td class=\"c x2d5 y1a1b w27b h10a\"><div class=\"t m0 x5e h103 y8c3 ff2 fs8 fc0 sc0 ls0 ws0\">         </div><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">65.421  </div></td></tr><tr><td></td><td class=\"c x2d4 y1a1c w13e h1ed\"><div class=\"t m0 x2a h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x2d5 y1a1c w27b h1ed\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1bf y1a1d w44c h2d6\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Fair value delle<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>attivit\u00e0 a<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>servizio del<span class=\"_ _0\"></span> piano<span class=\"_ _82\"> </span></div></td><td class=\"c x2d4 y1a1e w13e h101\"><div class=\"t m0 x28 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">35.079 </div></td><td class=\"c x2d5 y1a1e w27b h101\"><div class=\"t m0 x15 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">32.936 </div></td></tr><tr><td class=\"c x2d6 y1a1f w44d h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">di inizio periodo<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x2d7 y1a20 w44e h2b5\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Proventi finanziari<span class=\"_ _17\"></span> delle attivit\u00e0 a servizio<span class=\"_ _0\"></span> del<span class=\"_ _82\"> </span></div></td><td class=\"c x2d4 y1a21 w13e h101\"><div class=\"t m0 x38 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">1.293 </div></td><td class=\"c x2d5 y1a21 w27b h101\"><div class=\"t m0 x27 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">1.053 </div></td></tr><tr><td class=\"c x2d8 y18db w44f h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">piano<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x2d9 y1a22 w450 h2da\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">(Utili)/perdite attuar<span class=\"_ _0\"></span>iali netti<span class=\"_ _0\"></span> rilevati<span class=\"_ _82\"> </span></div></td><td class=\"c x2d4 y1a23 w13e h102\"><div class=\"t m0 x29 h43 y8c ff1 fs8 fc0 sc0 ls28 ws0\">(175)<span class=\"ls0\"> </span></div></td><td class=\"c x2d5 y1a23 w27b h102\"><div class=\"t m0 x23 h43 y8c ff1 fs8 fc0 sc0 ls10 ws0\">110<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2da y1a25 w426 h303\"><div class=\"t m0 x1b7 h43 y1a24 ff7 fs8 fc0 sc0 ls0 ws0\">nell\u2019esercizio<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1e7 y1a26 w27a h1ec\"><div class=\"t m0 x8 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Differenze di con<span class=\"_ _0\"></span>versione </div></td><td class=\"c x2d4 y1a26 w13e h1ec\"><div class=\"t m0 x29 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(196)<span class=\"ls0\"> </span></div></td><td class=\"c x2d5 y1a26 w27b h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls28 ws0\">(272)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1e7 y1a27 w27a h1ed\"><div class=\"t m0 x15f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">(Prestazioni paga<span class=\"_ _17\"></span>te)<span class=\"_ _6\"></span> </div></td><td class=\"c x2d4 y1a27 w13e h1ed\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">298<span class=\"ls0\"> </span></div></td><td class=\"c x2d5 y1a27 w27b h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.252 </div></td></tr><tr><td class=\"c x1bf y1a28 w44c h2d3\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Fair value delle<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>attivit\u00e0 a<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>servizio del<span class=\"_ _0\"></span> piano<span class=\"_ _82\"> </span></div></td><td class=\"c x2d4 y1a29 w13e h101\"><div class=\"t m0 x28 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">36.299 </div></td><td class=\"c x2d5 y1a29 w27b h101\"><div class=\"t m0 x15 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">35.079 </div></td></tr><tr><td class=\"c x2db y181e w451 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">di fine periodo<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr></table></div><div class=\"c w2 h0 gs25\"><div class=\"t m0 x2 hd yf70 ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 hb yfd6 ff2 fs7 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 hd y646 ff1 fs7 fc1 sc0 ls0 ws0\">Costi del personal<span class=\"_ _0\"></span>e </div></div><div class=\"gs28\"><table class=\"s w452 h304\" id=\"_5db684b9-a726-4a43-8526-53fbc6ff66ac\"><tr><td></td><td class=\"c x252 y1a2a w27d h1ed\"><div class=\"t m0 x52 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x2dc y1a2a w27e h1ed\"><div class=\"t m0 x52 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1a2b w27c h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Salari e stipendi<span class=\"_ _17\"></span> </div></td><td class=\"c x252 y1a2b w27d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">      222.060  </div></td><td class=\"c x2dc y1a2b w27e h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">      203.867  </div></td></tr><tr><td class=\"c x1f0 y1a2c w27c h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Oneri sociali </div></td><td class=\"c x252 y1a2c w27d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        49.641  </div></td><td class=\"c x2dc y1a2c w27e h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        43.037  </div></td></tr><tr><td class=\"c x1bf y194c w453 h2b5\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _0\"></span>to a fondi per<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>benefici<span class=\"_ _0\"></span> ai</div></td><td class=\"c x252 y1a2d w27d h101\"><div class=\"t m0 x1b h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">          6.567  </div></td><td class=\"c x2dc y1a2d w27e h101\"><div class=\"t m0 xc6 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">          8.396  </div></td></tr><tr><td class=\"c x1bf y18e8 w454 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">dipendenti e prev<span class=\"_ _0\"></span>idenza complem<span class=\"_ _17\"></span>entare<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1a2e w27c h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri costi </div></td><td class=\"c x252 y1a2e w27d h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">7.011 </div></td><td class=\"c x2dc y1a2e w27e h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">6.246 </div></td></tr><tr><td class=\"c x1f0 y1a2f w27c h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale costi de<span class=\"_ _17\"></span>l<span class=\"_ _6\"></span> personale </div></td><td class=\"c x252 y1a2f w27d h219\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">      285.279  </div></td><td class=\"c x2dc y1a2f w27e h219\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">      261.546  </div></td></tr></table></div>Forza lavoro<span class=\"_ _0\"></span> <table class=\"s w455 h2fb\" id=\"_a3e4d7f1-9768-4fc7-8a26-77419cdf74f7\"><tr><td></td><td class=\"c x2de y1a30 w102 h102\"><div class=\"t m0 x1b h103 y8c3 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x2df y1a30 w25b h102\"><div class=\"t m0 x1b h103 y8c3 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x2e0 y1a31 w456 h305\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Media<span class=\"_ _82\"> </span></div></td><td class=\"c x2e1 y1a31 w456 h305\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Media<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x2e2 y1a32 w457 h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"_ _82\"> </span></div></td><td class=\"c x2e3 y1a32 w457 h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x2be y1a33 w280 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Dirigenti </div></td><td class=\"c x2de y1a33 w102 h1ec\"><div class=\"t m0 xf h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">             99 <span class=\"_ _0\"></span> </div></td><td class=\"c x2df y1a33 w25b h1ec\"><div class=\"t m0 xf h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">             93 <span class=\"_ _0\"></span> </div></td><td class=\"c x2e4 y1a33 wcb h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">             99 <span class=\"_ _0\"></span> </div></td><td class=\"c x2e5 y1a33 wf2 h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">             91 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x2be y1a34 w280 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Impiegati e quadri<span class=\"_ _0\"></span> </div></td><td class=\"c x2de y1a34 w102 h1ed\"><div class=\"t m0 xf h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        1.551  </div></td><td class=\"c x2df y1a34 w25b h1ed\"><div class=\"t m0 xf h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        1.504  </div></td><td class=\"c x2e4 y1a34 wcb h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        1.526  </div></td><td class=\"c x2e5 y1a34 wf2 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        1.448  </div></td></tr><tr><td class=\"c x1bf y1a35 w458 h300\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">Giornalisti e</div></td><td class=\"c x2de y1a36 w102 h101\"><div class=\"t m0 xf h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">           <span class=\"ls10\">307 </span> </div></td><td class=\"c x2df y1a36 w25b h101\"><div class=\"t m0 xf h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">           <span class=\"ls10\">313 </span> </div></td><td class=\"c x2e4 y1a36 wcb h101\"><div class=\"t m0 xc6 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">           <span class=\"ls10\">307 </span> </div></td><td class=\"c x2e5 y1a36 wf2 h101\"><div class=\"t m0 xc6 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">           <span class=\"ls10\">318 </span> </div></td></tr><tr><td class=\"c x1bf y1804 w459 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">collaboratori<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2be y1a37 w280 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Grafici </div></td><td class=\"c x2de y1a37 w102 h1ed\"><div class=\"t m0 xf h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">             64 <span class=\"_ _0\"></span> </div></td><td class=\"c x2df y1a37 w25b h1ed\"><div class=\"t m0 xf h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">             64 <span class=\"_ _0\"></span> </div></td><td class=\"c x2e4 y1a37 wcb h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">             63 <span class=\"_ _0\"></span> </div></td><td class=\"c x2e5 y1a37 wf2 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">             66 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x2be y1a38 w280 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Operai </div></td><td class=\"c x2de y1a38 w102 h1ed\"><div class=\"t m0 xf h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        1.863  </div></td><td class=\"c x2df y1a38 w25b h1ed\"><div class=\"t m0 xf h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        1.775  </div></td><td class=\"c x2e4 y1a38 wcb h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        1.831  </div></td><td class=\"c x2e5 y1a38 wf2 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        1.837  </div></td></tr><tr><td class=\"c x2be y1a39 w280 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x2de y1a39 w102 h1ec\"><div class=\"t m0 xf h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        3.884  </div></td><td class=\"c x2df y1a39 w25b h1ec\"><div class=\"t m0 xf h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        3.749  </div></td><td class=\"c x2e4 y1a39 wcb h1ec\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        3.827  </div></td><td class=\"c x2e5 y1a39 wf2 h1ec\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        3.759  </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-506": {
   "value": "<div class=\"c w2 h0 gs2a\"><div class=\"t m0 x2 hb y1484 ff2 fs7 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h27 yd90 ffb fs7 fc1 sc0 ls1 ws0\">20.<span class=\"ls0\"> <span class=\"_ _17\"></span>Fondi  </span></div></div><div class=\"gs2b\"><table class=\"s w45a h306\" id=\"_d22a94c7-1b64-49b9-829c-72b3db3747b3\"><tr><td></td><td class=\"c x2e6 y1a3a w45b h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Fondi</div></td><td class=\"c x2e7 y1a3b w45c h307\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Fondo ripristino e<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x2e8 y1a3c w45d h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">smantellamento<span class=\"_ _82\"> </span></div></td><td class=\"c x27d y1a3d w30 h105\"><div class=\"t m0 xcb h103 y8c3 ff2 fs8 fc0 sc0 ls0 ws0\">Altri Rischi  </div></td><td class=\"c x2e9 y1a3d w282 h105\"><div class=\"t m0 x28 h103 y8c3 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x2ea y1a3e w45e h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">vertenze e lit<span class=\"_ _0\"></span>i<span class=\"_ _82\"> </span></div></td><td class=\"c x2eb y1a3f w457 h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls10 ws0\">cave<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1a40 w247 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Saldo al 1\u00b0 gennaio 20<span class=\"_ _0\"></span>23 </div></td><td class=\"c x299 y1a40 w13f h1ec\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.349  </div></td><td class=\"c x2ec y1a40 w281 h1ec\"><div class=\"t m0 x66 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 23.750  </div></td><td class=\"c x27d y1a40 w30 h1ec\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 16.441  </div></td><td class=\"c x2e9 y1a40 w282 h1ec\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 47.540  </div></td></tr><tr><td class=\"c x1f0 y1a41 w247 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _0\"></span>ti </div></td><td class=\"c x299 y1a41 w13f h1ed\"><div class=\"t m0 x13f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">658 </span> </div></td><td class=\"c x2ec y1a41 w281 h1ed\"><div class=\"t m0 x83 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">168 </span> </div></td><td class=\"c x27d y1a41 w30 h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 3.459  </div></td><td class=\"c x2e9 y1a41 w282 h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 4.285  </div></td></tr><tr><td class=\"c x1f0 y1a42 w247 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Utilizzo </div></td><td class=\"c x299 y1a42 w13f h1ed\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(387) </span> </div></td><td class=\"c x2ec y1a42 w281 h1ed\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(176) </span> </div></td><td class=\"c x27d y1a42 w30 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (7.021)  </div></td><td class=\"c x2e9 y1a42 w282 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (7.585)  </div></td></tr><tr><td class=\"c x1f0 y1a43 w247 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td class=\"c x2ec y1a43 w281 h1ec\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(112) </span> </div></td><td class=\"c x27d y1a43 w30 h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(440) </span> </div></td><td class=\"c x2e9 y1a43 w282 h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(552) </span> </div></td></tr><tr><td class=\"c x1f0 y1a44 w247 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Differenza ca<span class=\"_ _0\"></span>mbio </div></td><td></td><td class=\"c x2ec y1a44 w281 h1ed\"><div class=\"t m0 x55 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.022)  </div></td><td class=\"c x27d y1a44 w30 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.023)  </div></td><td class=\"c x2e9 y1a44 w282 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (2.045)  </div></td></tr><tr><td class=\"c x1f0 y1a45 w247 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Variazione area d<span class=\"_ _17\"></span>i consolidamento </div></td><td></td><td class=\"c x2ec y1a45 w281 h1ed\"><div class=\"t m0 x55 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.050)  </div></td><td class=\"c x27d y1a45 w30 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.633)  </div></td><td class=\"c x2e9 y1a45 w282 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (2.683)  </div></td></tr><tr><td class=\"c x1f0 y1a46 w247 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altre variazioni<span class=\"_ _17\"></span> </div></td><td></td><td class=\"c x2ec y1a46 w281 h1ec\"><div class=\"t m0 x83 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">635 </span> </div></td><td class=\"c x27d y1a46 w30 h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(260) </span> </div></td><td class=\"c x2e9 y1a46 w282 h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">375 </span> </div></td></tr><tr><td class=\"c x1f0 y1a47 w247 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Saldo al 31 dicem<span class=\"_ _17\"></span>bre 2023 </div></td><td class=\"c x299 y1a47 w13f h1ed\"><div class=\"t m0 x2b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 7.620  </div></td><td class=\"c x2ec y1a47 w281 h1ed\"><div class=\"t m0 x66 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 22.193  </div></td><td class=\"c x27d y1a47 w30 h1ed\"><div class=\"t m0 x24 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 9.523  </div></td><td class=\"c x2e9 y1a47 w282 h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 39.336  </div></td></tr><tr><td class=\"c x1f0 y1a48 w247 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Di cui: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1a49 w247 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Quota corren<span class=\"_ _0\"></span>te </div></td><td class=\"c x299 y1a49 w13f h1ec\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.620  </div></td><td class=\"c x2ec y1a49 w281 h1ec\"><div class=\"t m0 x83 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">107 </span> </div></td><td class=\"c x27d y1a49 w30 h1ec\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 5.390  </div></td><td class=\"c x2e9 y1a49 w282 h1ec\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 13.117  </div></td></tr><tr><td class=\"c x1f0 y1a4a w247 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Quota non corr<span class=\"_ _0\"></span>ente </div></td><td class=\"c x299 y1a4a w13f h1ed\"><div class=\"t m0 x41 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ec y1a4a w281 h1ed\"><div class=\"t m0 x66 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 22.086  </div></td><td class=\"c x27d y1a4a w30 h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 4.133  </div></td><td class=\"c x2e9 y1a4a w282 h1ed\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 26.219  </div></td></tr><tr><td class=\"c x1f0 y1a4b w247 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x299 y1a4b w13f h1ed\"><div class=\"t m0 x2b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 7.620  </div></td><td class=\"c x2ec y1a4b w281 h1ed\"><div class=\"t m0 x66 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 22.193  </div></td><td class=\"c x27d y1a4b w30 h1ed\"><div class=\"t m0 x24 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 9.523  </div></td><td class=\"c x2e9 y1a4b w282 h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 39.336  </div></td></tr><tr><td class=\"c x1f0 y1a4c w249 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Saldo al 1\u00b0 gennaio 20<span class=\"_ _0\"></span>24 </div></td><td class=\"c x299 y1a4c w13f h1ed\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.620  </div></td><td class=\"c x2ec y1a4c w281 h1ed\"><div class=\"t m0 x66 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 22.193  </div></td><td class=\"c x27d y1a4c w30 h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 9.523  </div></td><td class=\"c x2e9 y1a4c w41 h1ed\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 39.336  </div></td></tr><tr><td class=\"c x1f0 y1a4d w249 h226\"><div class=\"t m0 x1b h43 y14f1 ff1 fs8 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _0\"></span>ti </div></td><td class=\"c x299 y1a4d w13f h226\"><div class=\"t m0 x13f h43 y14f1 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">291 </span> </div></td><td class=\"c x2ec y1a4d w281 h226\"><div class=\"t m0 x83 h43 y14f1 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">986 </span> </div></td><td class=\"c x27d y1a4d w30 h226\"><div class=\"t m0 x24 h43 y14f1 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.910  </div></td><td class=\"c x2e9 y1a4d w41 h226\"><div class=\"t m0 x24 h43 y14f1 ff1 fs8 fc0 sc0 ls0 ws0\"> 9.187  </div></td></tr><tr><td class=\"c x1f0 y1a4e w249 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Utilizzo </div></td><td class=\"c x299 y1a4e w13f h1ec\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(561) </span> </div></td><td class=\"c x2ec y1a4e w281 h1ec\"><div class=\"t m0 x93 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(2) </span> </div></td><td class=\"c x27d y1a4e w30 h1ec\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (3.115)  </div></td><td class=\"c x2e9 y1a4e w41 h1ec\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (3.678)  </div></td></tr><tr><td class=\"c x1f0 y1a4f w249 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td class=\"c x2ec y1a4f w281 h1ed\"><div class=\"t m0 x83 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(42) </span> </div></td><td class=\"c x27d y1a4f w30 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(171) </span> </div></td><td class=\"c x2e9 y1a4f w41 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(213) </span> </div></td></tr><tr><td class=\"c x1f0 y1a50 w249 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Differenza ca<span class=\"_ _0\"></span>mbio </div></td><td></td><td class=\"c x2ec y1a50 w281 h1ed\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(307) </span> </div></td><td class=\"c x27d y1a50 w30 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(320) </span> </div></td><td class=\"c x2e9 y1a50 w41 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(627) </span> </div></td></tr><tr><td class=\"c x1f0 y1a51 w249 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altre variazioni<span class=\"_ _17\"></span> </div></td><td></td><td class=\"c x2ec y1a51 w281 h1ec\"><div class=\"t m0 x13d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x27d y1a51 w30 h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(114) </span> </div></td><td class=\"c x2e9 y1a51 w41 h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(114) </span> </div></td></tr><tr><td class=\"c x1f0 y1a52 w249 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Saldo al 31 dicem<span class=\"_ _17\"></span>bre 2024 </div></td><td class=\"c x299 y1a52 w13f h1ed\"><div class=\"t m0 x2b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 7.350  </div></td><td class=\"c x2ec y1a52 w281 h1ed\"><div class=\"t m0 x66 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 22.828  </div></td><td class=\"c x27d y1a52 w30 h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 13.712  </div></td><td class=\"c x2e9 y1a52 w41 h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 43.890  </div></td></tr><tr><td class=\"c x1f0 y1a53 w249 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Di cui: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1a54 w249 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Quota corren<span class=\"_ _0\"></span>te </div></td><td class=\"c x299 y1a54 w13f h1ec\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.350  </div></td><td class=\"c x2ec y1a54 w281 h1ec\"><div class=\"t m0 x83 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">103 </span> </div></td><td class=\"c x27d y1a54 w30 h1ec\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 5.498  </div></td><td class=\"c x2e9 y1a54 w41 h1ec\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 12.951  </div></td></tr><tr><td class=\"c x1f0 y1a55 w249 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Quota non corr<span class=\"_ _0\"></span>ente </div></td><td class=\"c x299 y1a55 w13f h1ed\"><div class=\"t m0 x41 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ec y1a55 w281 h1ed\"><div class=\"t m0 x66 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 22.725  </div></td><td class=\"c x27d y1a55 w30 h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 8.215  </div></td><td class=\"c x2e9 y1a55 w41 h1ed\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 30.9<span class=\"ls10\">39</span>  </div></td></tr><tr><td class=\"c x1f0 y1a56 w249 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x299 y1a56 w13f h1ed\"><div class=\"t m0 x2b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 7.350  </div></td><td class=\"c x2ec y1a56 w281 h1ed\"><div class=\"t m0 x66 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 22.828  </div></td><td class=\"c x27d y1a56 w30 h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 13.712  </div></td><td class=\"c x2e9 y1a56 w41 h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 43.890  </div></td></tr></table></div><div class=\"c w2 h0 gs2a\"><div class=\"t m0 x2 hd yd05 ff1 fs7 fc0 sc0 ls0 ws0\"> <span class=\"_ _26\"> </span> </div><div class=\"t m0 x2 hd y14f6 ff1 fs7 fc0 sc0 ls0 ws0\"> <span class=\"_ _26\"> </span> <span class=\"_ _5\"> </span>Il <span class=\"_ _16\"></span>fondo <span class=\"_ _16\"></span>vertenze <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>liti, <span class=\"_ _16\"></span>pari <span class=\"_ _16\"></span>a <span class=\"_ _17\"></span>7,3 <span class=\"_ _16\"></span>milioni <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>Euro, <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _16\"></span>f<span class=\"_ _6\"></span>orma<span class=\"_ _0\"></span>to <span class=\"_ _16\"></span>da <span class=\"_ _17\"></span>accantonamen<span class=\"_ _17\"></span>ti <span class=\"_ _17\"></span>effettuati </div><div class=\"t m0 x2 hd y14f7 ff1 fs7 fc0 sc0 ls0 ws0\">principalmente <span class=\"_ _15\"></span>dalle <span class=\"_ _15\"></span>societ\u00e0 <span class=\"_ _15\"></span>editoriali <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>Gruppo <span class=\"_ _15\"></span>Caltagirone <span class=\"_ _15\"></span>Editore, <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>fronte <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>passivit\u00e0 </div><div class=\"t m0 x2 hd ye9c ff1 fs7 fc0 sc0 ls0 ws0\">derivanti <span class=\"_ _6\"></span>da <span class=\"_ _14\"></span>richieste <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>indennizzi <span class=\"_ _6\"></span>principalmente <span class=\"_ _6\"></span>per <span class=\"_ _15\"></span>diffa<span class=\"_ _0\"></span>mazione. <span class=\"_ _6\"></span>I<span class=\"_ _6\"></span>l <span class=\"_ _6\"></span>f<span class=\"_ _6\"></span>ondo <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _14\"></span>stato <span class=\"_ _14\"></span>stimato<span class=\"_ _17\"></span> </div><div class=\"t m0 x2 h10 y152 ff7 fs7 fc0 sc0 ls0 ws0\">tenendo  c<span class=\"_ _17\"></span>onto  della <span class=\"_ _21\"> </span>particolare <span class=\"_ _8\"> </span>natura <span class=\"_ _8\"> </span>dell\u2019attiv<span class=\"_ _17\"></span>it\u00e0  esercitata,<span class=\"_ _0\"></span>  sull<span class=\"_ _0\"></span>a  bas<span class=\"_ _17\"></span>e  dell\u2019esperienza<span class=\"_ _17\"></span> </div><div class=\"t m0 x2 hd yc23 ff1 fs7 fc0 sc0 ls0 ws0\">maturata <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>situazioni <span class=\"_ _15\"></span>analoghe <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>sulla <span class=\"_ _15\"></span>base <span class=\"_ _3\"></span>di <span class=\"_ _15\"></span>tutte <span class=\"_ _3\"></span>le <span class=\"_ _15\"></span>informazioni <span class=\"_ _15\"></span>disponibili<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>alla <span class=\"_ _15\"></span>dat<span class=\"_ _6\"></span>a <span class=\"_ _15\"></span>di </div><div class=\"t m0 x2 hd y14f8 ff1 fs7 fc0 sc0 ls0 ws0\">redazione <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span>presente <span class=\"_ _14\"></span>Bilanci<span class=\"_ _0\"></span>o <span class=\"_ _14\"></span>consolidat<span class=\"ff7\">o, <span class=\"_ _14\"></span>considerando <span class=\"_ _6\"></span>l\u2019obiettiva <span class=\"_ _14\"></span>difficolt\u00e0 <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>stimare <span class=\"_ _14\"></span>gli </span></div><div class=\"t m0 x2 hd y49b ff1 fs7 fc0 sc0 ls0 ws0\">oneri e la tempisti<span class=\"_ _0\"></span>ca connessi alle sin<span class=\"_ _17\"></span>gole cause in corso.  </div><div class=\"t m0 x2 hd yc79 ff1 fs7 fc0 sc0 ls0 ws0\"> <span class=\"_ _26\"> </span> <span class=\"_ _5\"> </span>Il fondo <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ipristi<span class=\"_ _0\"></span>no e <span class=\"_ _17\"></span>sm<span class=\"_ _6\"></span>ant<span class=\"_ _0\"></span>ellamento cave, <span class=\"_ _0\"></span>pari a<span class=\"_ _17\"></span> 22,8 mil<span class=\"_ _0\"></span>ioni di<span class=\"_ _0\"></span> Euro, \u00e8 <span class=\"_ _17\"></span>accantonato in<span class=\"_ _17\"></span> </div><div class=\"t m0 x2 hd ye71 ff1 fs7 fc0 sc0 ls0 ws0\">relazione <span class=\"_ _6\"></span>ad <span class=\"_ _6\"></span>interventi <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span><span class=\"ff7\">pulizia <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>manutenzion<span class=\"_ _17\"></span>e <span class=\"_ _14\"></span>sulle <span class=\"_ _6\"></span>cave <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>l\u2019estrazione <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>materie </span></div><div class=\"t m0 x2 hd y10bc ff1 fs7 fc0 sc0 ls0 ws0\">prime delle socie<span class=\"_ _0\"></span>t\u00e0 cementiere da<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>effettuarsi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>entro la scaden<span class=\"_ _17\"></span>za delle concessioni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di utilizzo<span class=\"_ _82\"> </span>. </div></div>I <span class=\"_ _3\"></span>fondi <span class=\"_ _12\"></span>rela<span class=\"_ _0\"></span>tivi <span class=\"_ _3\"></span>agli <span class=\"_ _3\"></span>altri <span class=\"_ _3\"></span>rischi <span class=\"_ _3\"></span>includono <span class=\"_ _3\"></span>principalmente <span class=\"_ _3\"></span>fondi <span class=\"_ _3\"></span>per <span class=\"_ _12\"></span>contenziosi <span class=\"_ _15\"></span>legali <span class=\"_ _12\"></span><span class=\"ls1\">e </span>accantonamenti<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>specifici <span class=\"_ _14\"></span>effettuati <span class=\"_ _14\"></span>dalla <span class=\"_ _14\"></span>controllata <span class=\"_ _6\"></span>Vianini <span class=\"_ _14\"></span>Lavori <span class=\"_ _15\"></span>in <span class=\"_ _6\"></span>r<span class=\"_ _6\"></span>elazi<span class=\"_ _17\"></span>one <span class=\"_ _15\"></span>a <span class=\"_ _14\"></span>commesse<span class=\"_ _17\"></span> ultimate.<span class=\"fsa\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-521": {
   "value": "20.<span class=\"ls0\"> <span class=\"_ _17\"></span>Fondi  </span><table class=\"s w45a h306\" id=\"_d22a94c7-1b64-49b9-829c-72b3db3747b3\"><tr><td></td><td class=\"c x2e6 y1a3a w45b h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Fondi</div></td><td class=\"c x2e7 y1a3b w45c h307\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Fondo ripristino e<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x2e8 y1a3c w45d h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">smantellamento<span class=\"_ _82\"> </span></div></td><td class=\"c x27d y1a3d w30 h105\"><div class=\"t m0 xcb h103 y8c3 ff2 fs8 fc0 sc0 ls0 ws0\">Altri Rischi  </div></td><td class=\"c x2e9 y1a3d w282 h105\"><div class=\"t m0 x28 h103 y8c3 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x2ea y1a3e w45e h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">vertenze e lit<span class=\"_ _0\"></span>i<span class=\"_ _82\"> </span></div></td><td class=\"c x2eb y1a3f w457 h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls10 ws0\">cave<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1a40 w247 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Saldo al 1\u00b0 gennaio 20<span class=\"_ _0\"></span>23 </div></td><td class=\"c x299 y1a40 w13f h1ec\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.349  </div></td><td class=\"c x2ec y1a40 w281 h1ec\"><div class=\"t m0 x66 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 23.750  </div></td><td class=\"c x27d y1a40 w30 h1ec\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 16.441  </div></td><td class=\"c x2e9 y1a40 w282 h1ec\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 47.540  </div></td></tr><tr><td class=\"c x1f0 y1a41 w247 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _0\"></span>ti </div></td><td class=\"c x299 y1a41 w13f h1ed\"><div class=\"t m0 x13f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">658 </span> </div></td><td class=\"c x2ec y1a41 w281 h1ed\"><div class=\"t m0 x83 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">168 </span> </div></td><td class=\"c x27d y1a41 w30 h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 3.459  </div></td><td class=\"c x2e9 y1a41 w282 h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 4.285  </div></td></tr><tr><td class=\"c x1f0 y1a42 w247 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Utilizzo </div></td><td class=\"c x299 y1a42 w13f h1ed\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(387) </span> </div></td><td class=\"c x2ec y1a42 w281 h1ed\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(176) </span> </div></td><td class=\"c x27d y1a42 w30 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (7.021)  </div></td><td class=\"c x2e9 y1a42 w282 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (7.585)  </div></td></tr><tr><td class=\"c x1f0 y1a43 w247 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td class=\"c x2ec y1a43 w281 h1ec\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(112) </span> </div></td><td class=\"c x27d y1a43 w30 h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(440) </span> </div></td><td class=\"c x2e9 y1a43 w282 h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(552) </span> </div></td></tr><tr><td class=\"c x1f0 y1a44 w247 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Differenza ca<span class=\"_ _0\"></span>mbio </div></td><td></td><td class=\"c x2ec y1a44 w281 h1ed\"><div class=\"t m0 x55 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.022)  </div></td><td class=\"c x27d y1a44 w30 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.023)  </div></td><td class=\"c x2e9 y1a44 w282 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (2.045)  </div></td></tr><tr><td class=\"c x1f0 y1a45 w247 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Variazione area d<span class=\"_ _17\"></span>i consolidamento </div></td><td></td><td class=\"c x2ec y1a45 w281 h1ed\"><div class=\"t m0 x55 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.050)  </div></td><td class=\"c x27d y1a45 w30 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.633)  </div></td><td class=\"c x2e9 y1a45 w282 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (2.683)  </div></td></tr><tr><td class=\"c x1f0 y1a46 w247 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altre variazioni<span class=\"_ _17\"></span> </div></td><td></td><td class=\"c x2ec y1a46 w281 h1ec\"><div class=\"t m0 x83 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">635 </span> </div></td><td class=\"c x27d y1a46 w30 h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(260) </span> </div></td><td class=\"c x2e9 y1a46 w282 h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">375 </span> </div></td></tr><tr><td class=\"c x1f0 y1a47 w247 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Saldo al 31 dicem<span class=\"_ _17\"></span>bre 2023 </div></td><td class=\"c x299 y1a47 w13f h1ed\"><div class=\"t m0 x2b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 7.620  </div></td><td class=\"c x2ec y1a47 w281 h1ed\"><div class=\"t m0 x66 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 22.193  </div></td><td class=\"c x27d y1a47 w30 h1ed\"><div class=\"t m0 x24 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 9.523  </div></td><td class=\"c x2e9 y1a47 w282 h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 39.336  </div></td></tr><tr><td class=\"c x1f0 y1a48 w247 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Di cui: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1a49 w247 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Quota corren<span class=\"_ _0\"></span>te </div></td><td class=\"c x299 y1a49 w13f h1ec\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.620  </div></td><td class=\"c x2ec y1a49 w281 h1ec\"><div class=\"t m0 x83 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">107 </span> </div></td><td class=\"c x27d y1a49 w30 h1ec\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 5.390  </div></td><td class=\"c x2e9 y1a49 w282 h1ec\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 13.117  </div></td></tr><tr><td class=\"c x1f0 y1a4a w247 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Quota non corr<span class=\"_ _0\"></span>ente </div></td><td class=\"c x299 y1a4a w13f h1ed\"><div class=\"t m0 x41 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ec y1a4a w281 h1ed\"><div class=\"t m0 x66 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 22.086  </div></td><td class=\"c x27d y1a4a w30 h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 4.133  </div></td><td class=\"c x2e9 y1a4a w282 h1ed\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 26.219  </div></td></tr><tr><td class=\"c x1f0 y1a4b w247 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x299 y1a4b w13f h1ed\"><div class=\"t m0 x2b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 7.620  </div></td><td class=\"c x2ec y1a4b w281 h1ed\"><div class=\"t m0 x66 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 22.193  </div></td><td class=\"c x27d y1a4b w30 h1ed\"><div class=\"t m0 x24 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 9.523  </div></td><td class=\"c x2e9 y1a4b w282 h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 39.336  </div></td></tr><tr><td class=\"c x1f0 y1a4c w249 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Saldo al 1\u00b0 gennaio 20<span class=\"_ _0\"></span>24 </div></td><td class=\"c x299 y1a4c w13f h1ed\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.620  </div></td><td class=\"c x2ec y1a4c w281 h1ed\"><div class=\"t m0 x66 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 22.193  </div></td><td class=\"c x27d y1a4c w30 h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 9.523  </div></td><td class=\"c x2e9 y1a4c w41 h1ed\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 39.336  </div></td></tr><tr><td class=\"c x1f0 y1a4d w249 h226\"><div class=\"t m0 x1b h43 y14f1 ff1 fs8 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _0\"></span>ti </div></td><td class=\"c x299 y1a4d w13f h226\"><div class=\"t m0 x13f h43 y14f1 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">291 </span> </div></td><td class=\"c x2ec y1a4d w281 h226\"><div class=\"t m0 x83 h43 y14f1 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">986 </span> </div></td><td class=\"c x27d y1a4d w30 h226\"><div class=\"t m0 x24 h43 y14f1 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.910  </div></td><td class=\"c x2e9 y1a4d w41 h226\"><div class=\"t m0 x24 h43 y14f1 ff1 fs8 fc0 sc0 ls0 ws0\"> 9.187  </div></td></tr><tr><td class=\"c x1f0 y1a4e w249 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Utilizzo </div></td><td class=\"c x299 y1a4e w13f h1ec\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(561) </span> </div></td><td class=\"c x2ec y1a4e w281 h1ec\"><div class=\"t m0 x93 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(2) </span> </div></td><td class=\"c x27d y1a4e w30 h1ec\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (3.115)  </div></td><td class=\"c x2e9 y1a4e w41 h1ec\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (3.678)  </div></td></tr><tr><td class=\"c x1f0 y1a4f w249 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td class=\"c x2ec y1a4f w281 h1ed\"><div class=\"t m0 x83 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(42) </span> </div></td><td class=\"c x27d y1a4f w30 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(171) </span> </div></td><td class=\"c x2e9 y1a4f w41 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(213) </span> </div></td></tr><tr><td class=\"c x1f0 y1a50 w249 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Differenza ca<span class=\"_ _0\"></span>mbio </div></td><td></td><td class=\"c x2ec y1a50 w281 h1ed\"><div class=\"t m0 x56 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(307) </span> </div></td><td class=\"c x27d y1a50 w30 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(320) </span> </div></td><td class=\"c x2e9 y1a50 w41 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(627) </span> </div></td></tr><tr><td class=\"c x1f0 y1a51 w249 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altre variazioni<span class=\"_ _17\"></span> </div></td><td></td><td class=\"c x2ec y1a51 w281 h1ec\"><div class=\"t m0 x13d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x27d y1a51 w30 h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(114) </span> </div></td><td class=\"c x2e9 y1a51 w41 h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(114) </span> </div></td></tr><tr><td class=\"c x1f0 y1a52 w249 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Saldo al 31 dicem<span class=\"_ _17\"></span>bre 2024 </div></td><td class=\"c x299 y1a52 w13f h1ed\"><div class=\"t m0 x2b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 7.350  </div></td><td class=\"c x2ec y1a52 w281 h1ed\"><div class=\"t m0 x66 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 22.828  </div></td><td class=\"c x27d y1a52 w30 h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 13.712  </div></td><td class=\"c x2e9 y1a52 w41 h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 43.890  </div></td></tr><tr><td class=\"c x1f0 y1a53 w249 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Di cui: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1a54 w249 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Quota corren<span class=\"_ _0\"></span>te </div></td><td class=\"c x299 y1a54 w13f h1ec\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.350  </div></td><td class=\"c x2ec y1a54 w281 h1ec\"><div class=\"t m0 x83 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">103 </span> </div></td><td class=\"c x27d y1a54 w30 h1ec\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 5.498  </div></td><td class=\"c x2e9 y1a54 w41 h1ec\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 12.951  </div></td></tr><tr><td class=\"c x1f0 y1a55 w249 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Quota non corr<span class=\"_ _0\"></span>ente </div></td><td class=\"c x299 y1a55 w13f h1ed\"><div class=\"t m0 x41 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ec y1a55 w281 h1ed\"><div class=\"t m0 x66 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 22.725  </div></td><td class=\"c x27d y1a55 w30 h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 8.215  </div></td><td class=\"c x2e9 y1a55 w41 h1ed\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 30.9<span class=\"ls10\">39</span>  </div></td></tr><tr><td class=\"c x1f0 y1a56 w249 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x299 y1a56 w13f h1ed\"><div class=\"t m0 x2b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 7.350  </div></td><td class=\"c x2ec y1a56 w281 h1ed\"><div class=\"t m0 x66 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 22.828  </div></td><td class=\"c x27d y1a56 w30 h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 13.712  </div></td><td class=\"c x2e9 y1a56 w41 h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 43.890  </div></td></tr></table> <span class=\"_ _26\"> </span> <span class=\"_ _5\"> </span>Il <span class=\"_ _16\"></span>fondo <span class=\"_ _16\"></span>vertenze <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>liti, <span class=\"_ _16\"></span>pari <span class=\"_ _16\"></span>a <span class=\"_ _17\"></span>7,3 <span class=\"_ _16\"></span>milioni <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>Euro, <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _16\"></span>f<span class=\"_ _6\"></span>orma<span class=\"_ _0\"></span>to <span class=\"_ _16\"></span>da <span class=\"_ _17\"></span>accantonamen<span class=\"_ _17\"></span>ti <span class=\"_ _17\"></span>effettuati principalmente <span class=\"_ _15\"></span>dalle <span class=\"_ _15\"></span>societ\u00e0 <span class=\"_ _15\"></span>editoriali <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>Gruppo <span class=\"_ _15\"></span>Caltagirone <span class=\"_ _15\"></span>Editore, <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>fronte <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>passivit\u00e0 derivanti <span class=\"_ _6\"></span>da <span class=\"_ _14\"></span>richieste <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>indennizzi <span class=\"_ _6\"></span>principalmente <span class=\"_ _6\"></span>per <span class=\"_ _15\"></span>diffa<span class=\"_ _0\"></span>mazione. <span class=\"_ _6\"></span>I<span class=\"_ _6\"></span>l <span class=\"_ _6\"></span>f<span class=\"_ _6\"></span>ondo <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _14\"></span>stato <span class=\"_ _14\"></span>stimato<span class=\"_ _17\"></span> tenendo  c<span class=\"_ _17\"></span>onto  della <span class=\"_ _21\"> </span>particolare <span class=\"_ _8\"> </span>natura <span class=\"_ _8\"> </span>dell\u2019attiv<span class=\"_ _17\"></span>it\u00e0  esercitata,<span class=\"_ _0\"></span>  sull<span class=\"_ _0\"></span>a  bas<span class=\"_ _17\"></span>e  dell\u2019esperienza<span class=\"_ _17\"></span> maturata <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>situazioni <span class=\"_ _15\"></span>analoghe <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>sulla <span class=\"_ _15\"></span>base <span class=\"_ _3\"></span>di <span class=\"_ _15\"></span>tutte <span class=\"_ _3\"></span>le <span class=\"_ _15\"></span>informazioni <span class=\"_ _15\"></span>disponibili<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>alla <span class=\"_ _15\"></span>dat<span class=\"_ _6\"></span>a <span class=\"_ _15\"></span>di redazione <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span>presente <span class=\"_ _14\"></span>Bilanci<span class=\"_ _0\"></span>o <span class=\"_ _14\"></span>consolidat<span class=\"ff7\">o, <span class=\"_ _14\"></span>considerando <span class=\"_ _6\"></span>l\u2019obiettiva <span class=\"_ _14\"></span>difficolt\u00e0 <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>stimare <span class=\"_ _14\"></span>gli </span>oneri e la tempisti<span class=\"_ _0\"></span>ca connessi alle sin<span class=\"_ _17\"></span>gole cause in corso.   <span class=\"_ _26\"> </span> <span class=\"_ _5\"> </span>Il fondo <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ipristi<span class=\"_ _0\"></span>no e <span class=\"_ _17\"></span>sm<span class=\"_ _6\"></span>ant<span class=\"_ _0\"></span>ellamento cave, <span class=\"_ _0\"></span>pari a<span class=\"_ _17\"></span> 22,8 mil<span class=\"_ _0\"></span>ioni di<span class=\"_ _0\"></span> Euro, \u00e8 <span class=\"_ _17\"></span>accantonato in<span class=\"_ _17\"></span> relazione <span class=\"_ _6\"></span>ad <span class=\"_ _6\"></span>interventi <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span><span class=\"ff7\">pulizia <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>manutenzion<span class=\"_ _17\"></span>e <span class=\"_ _14\"></span>sulle <span class=\"_ _6\"></span>cave <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>l\u2019estrazione <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>materie </span>prime delle socie<span class=\"_ _0\"></span>t\u00e0 cementiere da<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>effettuarsi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>entro la scaden<span class=\"_ _17\"></span>za delle concessioni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di utilizzo<span class=\"_ _82\"> </span>. I <span class=\"_ _3\"></span>fondi <span class=\"_ _12\"></span>rela<span class=\"_ _0\"></span>tivi <span class=\"_ _3\"></span>agli <span class=\"_ _3\"></span>altri <span class=\"_ _3\"></span>rischi <span class=\"_ _3\"></span>includono <span class=\"_ _3\"></span>principalmente <span class=\"_ _3\"></span>fondi <span class=\"_ _3\"></span>per <span class=\"_ _12\"></span>contenziosi <span class=\"_ _15\"></span>legali <span class=\"_ _12\"></span><span class=\"ls1\">e </span>accantonamenti<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>specifici <span class=\"_ _14\"></span>effettuati <span class=\"_ _14\"></span>dalla <span class=\"_ _14\"></span>controllata <span class=\"_ _6\"></span>Vianini <span class=\"_ _14\"></span>Lavori <span class=\"_ _15\"></span>in <span class=\"_ _6\"></span>r<span class=\"_ _6\"></span>elazi<span class=\"_ _17\"></span>one <span class=\"_ _15\"></span>a <span class=\"_ _14\"></span>commesse<span class=\"_ _17\"></span> ultimate.<span class=\"fsa\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-522": {
   "value": "21.<span class=\"ls0\"> <span class=\"_ _17\"></span>Passivit\u00e0 finanziarie co<span class=\"_ _17\"></span>rr<span class=\"_ _6\"></span>enti e non co<span class=\"_ _17\"></span>rrenti </span><table class=\"s w45f h308\" id=\"_2bd2f9e3-8def-4f5b-bcef-3cbfb32fae7c\"><tr><td></td><td class=\"c x2ed y1a57 w285 h1ec\"><div class=\"t m0 xc9 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x2ee y1a57 w217 h1ec\"><div class=\"t m0 xcb h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f0 y1a58 w284 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>iarie non c<span class=\"_ _17\"></span>orrenti </div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1a59 w284 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti per beni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>in leasing </div></td><td class=\"c x2ed y1a59 w285 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          56.521  </div></td><td class=\"c x2ee y1a59 w217 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          57.208  </div></td></tr><tr><td class=\"c x1bf y1a5a w460 h309\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti per beni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>in leasing ver<span class=\"_ _0\"></span>so societ\u00e0 so<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>to</div></td><td class=\"c x2ed y1a5b w285 h10a\"><div class=\"t m0 x1b h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">          14.155  </div></td><td class=\"c x2ee y1a5b w217 h10a\"><div class=\"t m0 x1b h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">          11.596  </div></td></tr><tr><td class=\"c x1bf y1a5c w461 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">comune controllo<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1a5d w284 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti verso ban<span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>he  </div></td><td class=\"c x2ed y1a5d w285 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        191.644  </div></td><td class=\"c x2ee y1a5d w217 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        250.274  </div></td></tr><tr><td class=\"c x1f0 y1a5e w284 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fair value degli stru<span class=\"_ _17\"></span>menti derivati di copertura </div></td><td class=\"c x2ed y1a5e w285 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          12.243  </div></td><td class=\"c x2ee y1a5e w217 h1ed\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">                  -   <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x1f0 y1a5f w284 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale Passivit\u00e0 f<span class=\"_ _17\"></span>inanziarie non corre<span class=\"_ _17\"></span>nti </div></td><td class=\"c x2ed y1a5f w285 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        274.563  </div></td><td class=\"c x2ee y1a5f w217 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        319.078  </div></td></tr><tr><td class=\"c x1f0 y1a60 w284 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>iarie corre<span class=\"_ _17\"></span>nti </div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1a61 w284 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti verso ban<span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>he  </div></td><td class=\"c x2ed y1a61 w285 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          17.310  </div></td><td class=\"c x2ee y1a61 w217 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          23.962  </div></td></tr><tr><td class=\"c x1f0 y1a62 w284 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Quota a breve di<span class=\"_ _17\"></span> f<span class=\"_ _6\"></span>inanziamen<span class=\"_ _17\"></span>ti <span class=\"_ _6\"></span>non<span class=\"_ _0\"></span> correnti </div></td><td class=\"c x2ed y1a62 w285 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          15.117  </div></td><td class=\"c x2ee y1a62 w217 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          43.430  </div></td></tr><tr><td class=\"c x1f0 y1a63 w284 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fair value degli <span class=\"_ _0\"></span>strumenti der<span class=\"_ _0\"></span>ivati di copertura </div></td><td class=\"c x2ed y1a63 w285 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          11.025  </div></td><td class=\"c x2ee y1a63 w217 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          11.728  </div></td></tr><tr><td class=\"c x1f0 y1a64 w284 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti per beni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>in leasing </div></td><td class=\"c x2ed y1a64 w285 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          34.854  </div></td><td class=\"c x2ee y1a64 w217 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          28.829  </div></td></tr><tr><td class=\"c x1bf y1953 w460 h2b5\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti per beni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>in leasing ver<span class=\"_ _0\"></span>so societ\u00e0 so<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>to</div></td><td class=\"c x2ed y1a65 w285 h101\"><div class=\"t m0 x1b h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">            5.798  </div></td><td class=\"c x2ee y1a65 w217 h101\"><div class=\"t m0 x1b h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">            3.369  </div></td></tr><tr><td class=\"c x1bf y1a66 w461 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">comune controllo<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1a67 w284 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri debiti finan<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>iari verso<span class=\"_ _0\"></span> imprese con<span class=\"_ _17\"></span>sortili  </div></td><td class=\"c x2ed y1a67 w285 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          10.010  </div></td><td class=\"c x2ee y1a67 w217 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          10.301  </div></td></tr><tr><td class=\"c x1f0 y1a68 w284 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri debiti finan<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>iari  </div></td><td class=\"c x2ed y1a68 w285 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">            5.506  </div></td><td class=\"c x2ee y1a68 w217 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">            4.338  </div></td></tr><tr><td class=\"c x1f0 y1a69 w284 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Ratei passivi<span class=\"_ _0\"></span> su interessi  </div></td><td class=\"c x2ed y1a69 w285 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">               <span class=\"ls10\">208 </span> </div></td><td class=\"c x2ee y1a69 w217 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">               <span class=\"ls10\">316 </span> </div></td></tr><tr><td class=\"c x1f0 y1a6a w284 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> Totale Passiv<span class=\"_ _0\"></span>it\u00e0 finanziarie<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>correnti  </div></td><td class=\"c x2ed y1a6a w285 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">          99.828  </div></td><td class=\"c x2ee y1a6a w217 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        126.273  </div></td></tr><tr><td class=\"c x1f0 y1a6b w284 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> Totale Passiv<span class=\"_ _0\"></span>it\u00e0 finanziarie<span class=\"_ _17\"></span> <span class=\"_ _6\"></span> </div></td><td class=\"c x2ed y1a6b w285 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        374.390  </div></td><td class=\"c x2ee y1a6b w217 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        445.350  </div></td></tr></table> <span class=\"_ _26\"> </span>Per <span class=\"_ _6\"></span>quanto <span class=\"_ _6\"></span>concerne <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _6\"></span>finanziarie <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>correnti <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>correnti, <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>contabile \u00e8 un\u2019approssimazi<span class=\"_ _17\"></span><span class=\"ff1\">one r<span class=\"_ _6\"></span>agion<span class=\"_ _0\"></span>evole del fair value.<span class=\"_ _0\"></span> </span> <span class=\"_ _26\"> </span>Al <span class=\"_ _17\"></span>31 dicembre <span class=\"ls1\">2024</span> <span class=\"_ _17\"></span>il total<span class=\"_ _0\"></span>e del<span class=\"_ _17\"></span>le passivit\u00e0 <span class=\"_ _17\"></span>finanziarie \u00e8 <span class=\"_ _17\"></span>attr<span class=\"_ _6\"></span>ibuibil<span class=\"_ _17\"></span>e per 212,8 <span class=\"_ _17\"></span>milioni di<span class=\"_ _17\"></span> Euro <span class=\"_ _6\"></span>al Gruppo <span class=\"_ _6\"></span>Cementir, per <span class=\"_ _6\"></span>103,8 <span class=\"_ _6\"></span>milioni di <span class=\"_ _6\"></span>Euro <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>Gruppo Domus <span class=\"_ _6\"></span>Italia, per <span class=\"_ _14\"></span>28,7 milioni di <span class=\"_ _0\"></span>Euro al<span class=\"_ _17\"></span> Gruppo Viani<span class=\"_ _17\"></span>ni Lavori, pe<span class=\"_ _17\"></span>r 25,7 <span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ilioni<span class=\"_ _17\"></span> di Euro <span class=\"_ _17\"></span>al Gruppo <span class=\"_ _17\"></span>Caltagirone E<span class=\"_ _17\"></span>ditore e per<span class=\"_ _17\"></span> 3,<span class=\"ls0\">4 milioni di<span class=\"_ _0\"></span> Euro a Caltagirone Spa ed<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>alle altre <span class=\"_ _17\"></span>societ\u00e0 controllate.   </span>La <span class=\"_ _14\"></span>variazione<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>rispetto <span class=\"_ _6\"></span>al <span class=\"_ _14\"></span>precedente <span class=\"_ _6\"></span>esercizio <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _6\"></span>r<span class=\"_ _6\"></span>iferibi<span class=\"_ _0\"></span>le <span class=\"_ _14\"></span>principalmente <span class=\"_ _6\"></span>al<span class=\"_ _6\"></span><span class=\"ff7\">l\u2019<span class=\"_ _0\"></span>aumento </span>di capitale <span class=\"_ _17\"></span>sociale della c<span class=\"_ _17\"></span>ontrollata Domus <span class=\"_ _17\"></span>SpA, pari a 59<span class=\"_ _17\"></span>,984 milioni <span class=\"_ _17\"></span>di Euro<span class=\"ls2\">, </span>funzionale alla<span class=\"_ _17\"></span> riduzione  dell\u2019indeb<span class=\"_ _0\"></span>itamento  finanziario  del  Gruppo<span class=\"ff1\"> <span class=\"_ _1c\"> </span>Domus  e  al  rimborso  volontario  di </span>finanziamenti in<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>essere del Gruppo<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>Cementir<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>Holding<span class=\"_ _0\"></span>.  <span class=\"_ _26\"> </span>I debiti <span class=\"_ _17\"></span>per beni in<span class=\"_ _17\"></span> leasing verso <span class=\"_ _17\"></span>societ\u00e0 sotto <span class=\"_ _17\"></span>comune con<span class=\"_ _0\"></span>trollo riguardan<span class=\"_ _17\"></span>o i contra<span class=\"_ _0\"></span>tti di<span class=\"_ _17\"></span> affitto <span class=\"_ _3\"></span>delle <span class=\"_ _15\"></span>sedi <span class=\"_ _3\"></span>sociali <span class=\"_ _15\"></span>della <span class=\"_ _15\"></span>Capogruppo <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>alcune <span class=\"_ _15\"></span>controllate, <span class=\"_ _15\"></span>contabili<span class=\"_ _0\"></span>zzati <span class=\"_ _3\"></span>in <span class=\"_ _15\"></span>accordo all\u2019IFRS<span class=\"_ _0\"></span> 16.<span class=\"ff1\"> </span> <span class=\"_ _26\"> </span>Gli <span class=\"_ _4\"> </span>altri <span class=\"_ _5\"> </span>debi<span class=\"_ _0\"></span>ti <span class=\"_ _4\"> </span>f<span class=\"_ _6\"></span>inanziari<span class=\"_ _17\"></span> <span class=\"_ _5\"> </span>sono <span class=\"_ _4\"> </span>costituiti <span class=\"_ _4\"> </span>principalmente <span class=\"_ _4\"> </span>dagli <span class=\"_ _4\"> </span>incassi <span class=\"_ _4\"> </span>operati <span class=\"_ _5\"> </span>dall<span class=\"_ _17\"></span>a controllata Vian<span class=\"_ _0\"></span>ini Lavori nella sua qual<span class=\"_ _17\"></span>it\u00e0 di mandataria dei Ragg<span class=\"_ _0\"></span>ruppamenti Tempo<span class=\"_ _0\"></span>ranei di<span class=\"_ _17\"></span> imprese <span class=\"_ _8\"> </span>cui <span class=\"_ _8\"> </span>partecipa<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> <span class=\"_ _8\"> </span>da  t<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>asferire<span class=\"_ _0\"></span>  all<span class=\"_ _0\"></span>e  mand<span class=\"_ _17\"></span>anti  dei <span class=\"_ _8\"> </span>raggruppamen<span class=\"_ _17\"></span>ti  alla <span class=\"_ _8\"> </span>data <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>31<span class=\"_ _17\"></span> dicembre <span class=\"ls1\">2024</span>.  <span class=\"_ _26\"> </span>Relativamente<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>totale <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>passivit\u00e0 <span class=\"_ _15\"></span>finanziarie <span class=\"_ _15\"></span>corren<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>non <span class=\"_ _15\"></span>correnti <span class=\"_ _15\"></span>si <span class=\"_ _15\"></span>evidenzi<span class=\"_ _0\"></span>a che circa il <span class=\"ls1\">13<span class=\"_ _0\"></span><span class=\"ls0\">,6% preved<span class=\"_ _17\"></span>e il rispetto di sogli<span class=\"_ _0\"></span>e di parametri<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>finanziari<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>(<span class=\"ff6\">covenant</span>)<span class=\"ff6\"> </span>che risultan<span class=\"_ _0\"></span>o </span></span>rispettate alla da<span class=\"_ _0\"></span>ta del 31 di<span class=\"_ _0\"></span>cembre 2024.  <span class=\"_ _26\"> </span>A <span class=\"_ _19\"> </span>tal <span class=\"_ _19\"> </span>f<span class=\"_ _6\"></span>ine <span class=\"_ _19\"></span>si <span class=\"_ _19\"> </span>precisa <span class=\"_ _19\"> </span>che <span class=\"_ _19\"></span>i <span class=\"_ _19\"> </span><span class=\"ff6\">covenant</span> <span class=\"_ _19\"> </span>da <span class=\"_ _19\"> </span>rispettare <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>costituiti <span class=\"_ _19\"> </span>principalmente <span class=\"_ _19\"> </span>dal rapporto <span class=\"_ _16\"></span>tra <span class=\"_ _16\"></span>l\u2019indebitamento <span class=\"_ _16\"></span>finanziario <span class=\"_ _16\"></span>netto <span class=\"_ _16\"></span>ed <span class=\"_ _17\"></span>il <span class=\"_ _16\"></span>margine <span class=\"_ _17\"></span>operativo<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>lordo <span class=\"_ _16\"></span>a <span class=\"_ _17\"></span>livello <span class=\"_ _16\"></span>consolidato ed il rapporto tra<span class=\"_ _0\"></span> il margi<span class=\"_ _17\"></span>ne <span class=\"_ _6\"></span>operativo lordo<span class=\"_ _17\"></span> e gli oneri finanziari netti<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span>  <span class=\"_ _26\"> </span> <span class=\"_ _5\"> </span>La scadenza dei<span class=\"_ _0\"></span> debiti finanziari cor<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>enti \u00e8 la segue<span class=\"_ _0\"></span>nte: <table class=\"s w462 h30a\" id=\"_a51e9fc0-b6c1-42a7-af5d-33b2b555f0c7\"><tr><td></td><td class=\"c x2ef y1a6c w288 h1ed\"><div class=\"t m0 xc9 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x2f0 y1a6c w289 h1ed\"><div class=\"t m0 xc9 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1b0 y1a6d w287 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Entro 3 mesi<span class=\"_ _0\"></span> </div></td><td class=\"c x2ef y1a6d w288 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          64.181<span class=\"_ _0\"></span>  </div></td><td class=\"c x2f0 y1a6d w289 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          44.468<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1b0 y1a6e w287 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Tra 3 mesi ed 1 ann<span class=\"_ _0\"></span>o </div></td><td class=\"c x2ef y1a6e w288 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          39.704<span class=\"_ _0\"></span>  </div></td><td class=\"c x2f0 y1a6e w289 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          81.804<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1b0 y1a6f w287 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Tra 1 e 2 anni<span class=\"_ _17\"></span> </div></td><td class=\"c x2ef y1a6f w288 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        150.505<span class=\"_ _0\"></span>  </div></td><td class=\"c x2f0 y1a6f w289 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          39.502<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1b0 y1a70 w287 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Tra 2 e 5 anni<span class=\"_ _17\"></span> </div></td><td class=\"c x2ef y1a70 w288 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          73.505<span class=\"_ _0\"></span>  </div></td><td class=\"c x2f0 y1a70 w289 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        180.672<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1b0 y1a71 w287 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">oltre 5 anni </div></td><td class=\"c x2ef y1a71 w288 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          46.496<span class=\"_ _0\"></span>  </div></td><td class=\"c x2f0 y1a71 w289 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          98.904<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1b0 y1a72 w287 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> Totale Passiv<span class=\"_ _0\"></span>it\u00e0 finanziarie<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>  </div></td><td class=\"c x2ef y1a72 w288 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        374.390<span class=\"_ _0\"></span>  </div></td><td class=\"c x2f0 y1a72 w289 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        445.350<span class=\"_ _0\"></span>  </div></td></tr><tr><td></td><td class=\"c x2ef y1a73 w288 h1ed\"><div class=\"t m0 xc9 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x2f0 y1a73 w289 h1ed\"><div class=\"t m0 xc9 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1b0 y1a74 w287 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 a tas<span class=\"_ _17\"></span>s<span class=\"_ _6\"></span>o di intere<span class=\"_ _17\"></span>s<span class=\"_ _6\"></span>se varia<span class=\"_ _0\"></span>bile </div></td><td class=\"c x2ef y1a74 w288 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        374.390<span class=\"_ _0\"></span>  </div></td><td class=\"c x2f0 y1a74 w289 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        445.350<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x1b0 y1a75 w287 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> Totale Passiv<span class=\"_ _0\"></span>it\u00e0 finanziarie<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>  </div></td><td class=\"c x2ef y1a75 w288 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        374.390<span class=\"_ _0\"></span>  </div></td><td class=\"c x2f0 y1a75 w289 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">        445.350<span class=\"_ _0\"></span> </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-523": {
   "value": "<div class=\"c w2 h0 gs2d\"><div class=\"t m0 x2 hd y1500 ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h27 yd14 ffb fs7 fc1 sc0 ls1 ws0\">22.<span class=\"ls0\"> <span class=\"_ _17\"></span>Debiti commerciali </span></div><div class=\"t m0 x2 hc y14d4 ff5 fs5 fc0 sc0 ls0 ws0\"> </div></div><div class=\"gs2e\"><table class=\"s w463 h30b\" id=\"_0f3910fe-2ae7-44e2-8435-ead813b139c1\"><tr><td></td><td class=\"c x2f1 y1a76 w28b h1ec\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x296 y1a76 w25e h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f0 y1a77 w28a h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti verso forn<span class=\"_ _0\"></span>itori </div></td><td class=\"c x2f1 y1a77 w28b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">      419.954  </div></td><td class=\"c x296 y1a77 w25e h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">     352.079  </div></td></tr><tr><td class=\"c x1f0 y1a78 w28a h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Acconti </div></td><td class=\"c x2f1 y1a78 w28b h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        11.548  </div></td><td class=\"c x296 y1a78 w25e h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">         8.378  </div></td></tr><tr><td class=\"c x1f0 y1a79 w28a h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale debiti vers<span class=\"_ _17\"></span>o <span class=\"_ _6\"></span>terzi </div></td><td class=\"c x2f1 y1a79 w28b h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">      431.502  </div></td><td class=\"c x296 y1a79 w25e h1ed\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">     360.458  </div></td></tr><tr><td class=\"c x1f0 y1a7a w28a h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti verso corr<span class=\"_ _0\"></span>elate </div></td><td class=\"c x2f1 y1a7a w28b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">      110.611  </div></td><td class=\"c x296 y1a7a w25e h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">       30.467  </div></td></tr><tr><td class=\"c x1f0 y1a7b w28a h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale debiti co<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>mercial<span class=\"_ _0\"></span>i </div></td><td class=\"c x2f1 y1a7b w28b h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">      542.112  </div></td><td class=\"c x296 y1a7b w25e h1ec\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">     390.924  </div></td></tr><tr><td class=\"c x1f0 y1a7c w28a h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Quota corren<span class=\"_ _0\"></span>te </div></td><td class=\"c x2f1 y1a7c w28b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">      542.075  </div></td><td class=\"c x296 y1a7c w25e h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">     390.924  </div></td></tr><tr><td class=\"c x1f0 y1a7d w28a h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Quota non corr<span class=\"_ _0\"></span>ente </div></td><td class=\"c x2f1 y1a7d w28b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">               <span class=\"ls10\">37 </span> </div></td><td class=\"c x296 y1a7d w25e h1ed\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">               -    </div></td></tr><tr><td class=\"c x1f0 y1977 w28a h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x2f1 y1977 w28b h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">      542.112  </div></td><td class=\"c x296 y1977 w25e h1ec\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">     390.924  </div></td></tr></table></div><div class=\"c w2 h0 gs2d\"><div class=\"t m0 x2 hc y10fc ff5 fs5 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 hd y28c ff1 fs7 fc0 sc0 ls0 ws0\"> <span class=\"_ _26\"> </span> <span class=\"_ _5\"> </span>La <span class=\"_ _16\"></span>voce <span class=\"_ _17\"></span>debiti <span class=\"_ _17\"></span>commercial<span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>accoglie <span class=\"_ _16\"></span>i <span class=\"_ _17\"></span>debiti <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>forniture <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>materie <span class=\"_ _17\"></span>prime, <span class=\"_ _16\"></span>combustibili,<span class=\"_ _17\"></span> </div><div class=\"t m0 x2 hd yd69 ff1 fs7 fc0 sc0 ls0 ws0\">energia, m<span class=\"_ _6\"></span>ateriali<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>e <span class=\"_ _6\"></span>apparecchiatur<span class=\"_ _17\"></span>e <span class=\"_ _14\"></span>e <span class=\"_ _6\"></span>quelli relativi <span class=\"_ _6\"></span>ad <span class=\"_ _6\"></span>appalti e <span class=\"_ _6\"></span>prestazioni diverse <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>fronte </div><div class=\"t m0 x2 hd ye53 ff7 fs7 fc0 sc0 ls0 ws0\">di attivit\u00e0 svolte<span class=\"_ _0\"></span> nell\u2019esercizi<span class=\"_ _0\"></span>o chiuso al 31 dicemb<span class=\"_ _17\"></span>re <span class=\"_ _6\"></span><span class=\"ff1 ls1\">2024<span class=\"ls0\">. </span></span></div><div class=\"t m0 x2 hd y28f ff1 fs7 fc0 sc0 ls0 ws0\"> <span class=\"_ _26\"> </span> <span class=\"_ _5\"> </span>Tra <span class=\"_ _a\"> </span>i <span class=\"_ _a\"> </span>debiti <span class=\"_ _a\"> </span>verso <span class=\"_ _a\"> </span>correlate <span class=\"_ _a\"> </span>sono <span class=\"_ _a\"> </span>compresi<span class=\"_ _17\"></span> <span class=\"_ _22\"> </span>i <span class=\"_ _22\"> </span>debiti <span class=\"_ _a\"> </span>verso <span class=\"_ _a\"> </span>imprese<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>consortili, </div><div class=\"t m0 x2 hd y290 ff1 fs7 fc0 sc0 ls0 ws0\">rappresentativi <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>rapporti <span class=\"_ _21\"> </span>commerciali <span class=\"_ _1f\"> </span>intrattenuti <span class=\"_ _21\"> </span>a  no<span class=\"_ _17\"></span>rmali <span class=\"_ _8\"> </span>condizioni<span class=\"_ _0\"></span> <span class=\"_ _21\"> </span>di  me<span class=\"_ _17\"></span>rcato <span class=\"_ _8\"> </span>dall<span class=\"_ _17\"></span>a </div><div class=\"t m0 x2 h10 y291 ff7 fs7 fc0 sc0 ls0 ws0\">controllata Vianini<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>Lavori con <span class=\"_ _6\"></span>consorzi e societ\u00e0 consortili<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>costituite per l\u2019esecuzione unitaria<span class=\"_ _17\"></span> </div><div class=\"t m0 x2 hd ybc2 ff1 fs7 fc0 sc0 ls0 ws0\">delle commesse acqui<span class=\"_ _17\"></span>site in Raggruppamenti Temporanei di<span class=\"_ _17\"></span> Imprese.<span class=\"_ _82\"> </span></div></div>Il valore dei debi<span class=\"_ _0\"></span>ti comm<span class=\"_ _0\"></span>erciali \u00e8 rappresenta<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ivo del<span class=\"_ _0\"></span> loro fair value. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-524": {
   "value": "23.<span class=\"ls0\"> <span class=\"_ _17\"></span>Altre passivit\u00e0 correnti<span class=\"_ _17\"></span> e non correnti </span><table class=\"s w464 h30c\" id=\"_932a7b67-7dc5-49e9-8953-bc8eda3bcde0\"><tr><td></td><td class=\"c x27b y1a7e w27d h1ed\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x2f2 y1a7e w279 h1ed\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f0 y1a7f w28d h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Altre passivit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>non corrent<span class=\"_ _17\"></span>i </div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1a80 w28d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri Debiti </div></td><td class=\"c x27b y1a80 w27d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">             <span class=\"ls10\">236 </span> </div></td><td class=\"c x2f2 y1a80 w279 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">            <span class=\"ls10\">250 </span> </div></td></tr><tr><td class=\"c x1f0 y1a81 w28d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Risconti pas<span class=\"_ _0\"></span>sivi </div></td><td class=\"c x27b y1a81 w27d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          1.198  </div></td><td class=\"c x2f2 y1a81 w279 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">            <span class=\"ls10\">989 </span> </div></td></tr><tr><td class=\"c x1f0 y1a82 w28d h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale Altre pass<span class=\"_ _0\"></span>ivit\u00e0 non corre<span class=\"_ _17\"></span>nti </div></td><td class=\"c x27b y1a82 w27d h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">          1.433  </div></td><td class=\"c x2f2 y1a82 w279 h1ec\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">         1.239  </div></td></tr><tr><td class=\"c x1f0 y1a83 w28d h226\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Altre passivit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>correnti </div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1a84 w28d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti verso istitu<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i previden<span class=\"_ _0\"></span>ziali </div></td><td class=\"c x27b y1a84 w27d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          8.685  </div></td><td class=\"c x2f2 y1a84 w279 h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">         8.448  </div></td></tr><tr><td class=\"c x1f0 y17ff w28d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti verso il per<span class=\"_ _17\"></span>sonale </div></td><td class=\"c x27b y17ff w27d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        37.790  </div></td><td class=\"c x2f2 y17ff w279 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">       36.403  </div></td></tr><tr><td class=\"c x1f0 y1a85 w28d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti verso altri<span class=\"_ _0\"></span> </div></td><td class=\"c x27b y1a85 w27d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        69.008  </div></td><td class=\"c x2f2 y1a85 w279 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">       69.509  </div></td></tr><tr><td class=\"c x1f0 y1a86 w28d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Ratei passivi </div></td><td class=\"c x27b y1a86 w27d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          5.423  </div></td><td class=\"c x2f2 y1a86 w279 h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">         5.173  </div></td></tr><tr><td class=\"c x1f0 y1a87 w28d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Risconti pas<span class=\"_ _0\"></span>sivi </div></td><td class=\"c x27b y1a87 w27d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">          3.449  </div></td><td class=\"c x2f2 y1a87 w279 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">         3.399  </div></td></tr><tr><td class=\"c x1f0 y1a88 w28d h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale altre passiv<span class=\"_ _17\"></span>it\u00e0 correnti verso terz<span class=\"_ _0\"></span>i </div></td><td class=\"c x27b y1a88 w27d h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">      124.355  </div></td><td class=\"c x2f2 y1a88 w279 h1ed\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">     122.932  </div></td></tr><tr><td class=\"c x1f0 y1a89 w28d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti verso control<span class=\"_ _17\"></span>lanti </div></td><td class=\"c x27b y1a89 w27d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">               <span class=\"ls10\">90 </span> </div></td><td class=\"c x2f2 y1a89 w279 h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">         1.586  </div></td></tr><tr><td class=\"c x1f0 y1a8a w28d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti verso corr<span class=\"_ _0\"></span>elate </div></td><td class=\"c x27b y1a8a w27d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">                 <span class=\"ls10\">1 </span> </div></td><td class=\"c x2f2 y1a8a w279 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">            <span class=\"ls10\">183 </span> </div></td></tr><tr><td class=\"c x1f0 y1a8b w28d h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale Altre pass<span class=\"_ _0\"></span>ivit\u00e0 corrent<span class=\"_ _17\"></span>i </div></td><td class=\"c x27b y1a8b w27d h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">      124.446  </div></td><td class=\"c x2f2 y1a8b w279 h1ed\"><div class=\"t m0 xc6 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">     124.702  </div></td></tr></table> <span class=\"_ _26\"> </span>I <span class=\"_ _21\"> </span>debiti <span class=\"_ _1f\"> </span>verso <span class=\"_ _1f\"> </span>altri <span class=\"_ _21\"> </span>inclu<span class=\"_ _0\"></span>dono <span class=\"_ _1f\"> </span>le <span class=\"_ _21\"> </span>somme <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>disposizione <span class=\"_ _1f\"> </span>del <span class=\"_ _1f\"> </span>CDA <span class=\"_ _1f\"> </span>della <span class=\"_ _1f\"> </span>Capogruppo Caltagirone SpA e <span class=\"_ _17\"></span>delle controllate Caltagirone E<span class=\"_ _17\"></span>ditore, Vianini Lavori e Vi<span class=\"_ _0\"></span>anini SpA.<span class=\"_ _82\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-525": {
   "value": "25.<span class=\"ls0\"> <span class=\"_ _17\"></span>Costi operativi </span><table class=\"s w47a h315\" id=\"_7ea0ff08-403c-498a-8aaa-0d29594995f9\"><tr><td></td><td class=\"c x30a y1aca w1df h3d\"><div class=\"t m0 x3b h3 y189 ff2 fs0 fc0 sc0 lse ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x30b y1aca w29d h3d\"><div class=\"t m0 x52 h3 y189 ff2 fs0 fc0 sc0 lse ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1acb w29c h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Acquisto materie prime e semilavorati </div></td><td class=\"c x30a y1acb w1df h40\"><div class=\"t m0 x28 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">408.447 </div></td><td class=\"c x30b y1acb w29d h40\"><div class=\"t m0 x7 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">377.896 </div></td></tr><tr><td class=\"c x1f0 y1acc w29c h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Acquisto combustibili </div></td><td class=\"c x30a y1acc w1df h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">154.987 </div></td><td class=\"c x30b y1acc w29d h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">191.945 </div></td></tr><tr><td class=\"c x1f0 y1acd w29c h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Energia elettrica </div></td><td class=\"c x30a y1acd w1df h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">114.644 </div></td><td class=\"c x30b y1acd w29d h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">131.125 </div></td></tr><tr><td class=\"c x1f0 y1ace w29c h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Materie prime per editoria </div></td><td class=\"c x30a y1ace w1df h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">6.220 </div></td><td class=\"c x30b y1ace w29d h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">7.934 </div></td></tr><tr><td class=\"c x1f0 y1acf w29c h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Altre materie prime </div></td><td class=\"c x30a y1acf w1df h40\"><div class=\"t m0 x38 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">52.670 </div></td><td class=\"c x30b y1acf w29d h40\"><div class=\"t m0 x1d h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">48.898 </div></td></tr><tr><td class=\"c x1bf y1ad0 w47b h2ac\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Variazione delle rimanenze materie prime e<span class=\"_ _82\"> </span></div></td><td class=\"c x30a y1ad1 w1df h51\"><div class=\"t m0 x38 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">11.108 </div></td><td class=\"c x30b y1ad1 w29d h51\"><div class=\"t m0 x23 h2 y198 ff1 fs0 fc0 sc0 lse ws0\">117<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1bf y1ad2 w47c h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">merci<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1ad3 w29c h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale costi per materie prime </div></td><td class=\"c x30a y1ad3 w1df h3d\"><div class=\"t m0 x28 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">748.076 </div></td><td class=\"c x30b y1ad3 w29d h3d\"><div class=\"t m0 x7 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">757.916 </div></td></tr><tr><td></td><td class=\"c x30a y1ad4 w1df h3d\"><div class=\"t m0 x3b h3 y189 ff2 fs0 fc0 sc0 lse ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x30b y1ad4 w29d h3d\"><div class=\"t m0 x52 h3 y189 ff2 fs0 fc0 sc0 lse ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1ad5 w29c h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Trasporti </div></td><td class=\"c x30a y1ad5 w1df h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">165.901 </div></td><td class=\"c x30b y1ad5 w29d h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">179.643 </div></td></tr><tr><td class=\"c x1f0 y1ad6 w29c h4f\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Prestazioni di imprese e manutenzioni </div></td><td class=\"c x30a y1ad6 w1df h4f\"><div class=\"t m0 x28 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">117.044 </div></td><td class=\"c x30b y1ad6 w29d h4f\"><div class=\"t m0 x7 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">106.830 </div></td></tr><tr><td class=\"c x1f0 y1ad7 w29c h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Ribaltamento costi societ\u00e0 consortili </div></td><td class=\"c x30a y1ad7 w1df h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">168.519 </div></td><td class=\"c x30b y1ad7 w29d h3d\"><div class=\"t m0 x1d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">77.855 </div></td></tr><tr><td class=\"c x1f0 y1ad8 w29c h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Subappalti  </div></td><td class=\"c x30a y1ad8 w1df h3d\"><div class=\"t m0 x38 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">39.690 </div></td><td class=\"c x30b y1ad8 w29d h3d\"><div class=\"t m0 x1d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">14.458 </div></td></tr><tr><td class=\"c x1f0 y1ad9 w29c h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Consulenze </div></td><td class=\"c x30a y1ad9 w1df h3d\"><div class=\"t m0 x38 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">21.374 </div></td><td class=\"c x30b y1ad9 w29d h3d\"><div class=\"t m0 x1d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">17.919 </div></td></tr><tr><td class=\"c x1f0 y1ada w29c h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Servizi redazionali </div></td><td class=\"c x30a y1ada w1df h40\"><div class=\"t m0 x4a h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">8.481 </div></td><td class=\"c x30b y1ada w29d h40\"><div class=\"t m0 x24 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">8.600 </div></td></tr><tr><td class=\"c x1f0 y19ed w29c h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Assicurazione </div></td><td class=\"c x30a y19ed w1df h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">5.220 </div></td><td class=\"c x30b y19ed w29d h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">4.772 </div></td></tr><tr><td class=\"c x1f0 y1adb w29c h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Altri costi </div></td><td class=\"c x30a y1adb w1df h3d\"><div class=\"t m0 x38 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">76.041 </div></td><td class=\"c x30b y1adb w29d h3d\"><div class=\"t m0 x1d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">70.264 </div></td></tr><tr><td class=\"c x1f0 y1adc w29c h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale costi per servizi </div></td><td class=\"c x30a y1adc w1df h3d\"><div class=\"t m0 x28 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">602.270 </div></td><td class=\"c x30b y1adc w29d h3d\"><div class=\"t m0 x7 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">480.342 </div></td></tr><tr><td class=\"c x1f0 y19f0 w29c h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Fitti e noleggi </div></td><td class=\"c x30a y19f0 w1df h40\"><div class=\"t m0 x38 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">15.953 </div></td><td class=\"c x30b y19f0 w29d h40\"><div class=\"t m0 x1d h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">12.911 </div></td></tr><tr><td class=\"c x1f0 y1add w29c h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale costi per godimento beni di terzi </div></td><td class=\"c x30a y1add w1df h3d\"><div class=\"t m0 x38 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">15.953 </div></td><td class=\"c x30b y1add w29d h3d\"><div class=\"t m0 x1d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">12.911 </div></td></tr><tr><td class=\"c x1f0 y1ade w29c h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale oneri diversi di gestione </div></td><td class=\"c x30a y1ade w1df h3d\"><div class=\"t m0 x38 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">49.121 </div></td><td class=\"c x30b y1ade w29d h3d\"><div class=\"t m0 x1d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">47.764 </div></td></tr><tr><td class=\"c x1f0 y1adf w29c h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale altri costi operativi </div></td><td class=\"c x30a y1adf w1df h3d\"><div class=\"t m0 x28 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">667.343 </div></td><td class=\"c x30b y1adf w29d h3d\"><div class=\"t m0 x7 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">541.017 </div></td></tr><tr><td class=\"c x1f0 y19f4 w29c h40\"><div class=\"t m0 x1b h26 y18f ff6 fs0 fc0 sc0 ls0 ws0\">di cui verso correlate </div></td><td class=\"c x30a y19f4 w1df h40\"><div class=\"t m0 x21 h26 y18f ff6 fs0 fc0 sc0 ls0 ws0\">169.658 </div></td><td class=\"c x30b y19f4 w29d h40\"><div class=\"t m0 xca h26 y18f ff6 fs0 fc0 sc0 ls0 ws0\">78.777 </div></td></tr></table>Il <span class=\"_ _6\"></span>costo <span class=\"_ _14\"></span>delle <span class=\"_ _6\"></span>materie <span class=\"_ _6\"></span>prime <span class=\"_ _6\"></span>risulta <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _14\"></span>748,1 <span class=\"_ _6\"></span>m<span class=\"_ _6\"></span>ilion<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>Euro <span class=\"_ _6\"></span>(757,9 <span class=\"_ _6\"></span>milioni <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>Euro nel <span class=\"ls1\">2023</span>), <span class=\"ff7\">in flessione principalmente per l\u2019effetto combinato di minori volumi in alcune aree<span class=\"_ _17\"></span> </span>e dell\u2019evol<span class=\"_ _0\"></span>uzione dei cambi, in par<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>icolare in Tu<span class=\"_ _17\"></span>rchia<span class=\"ff1\">. </span>\u00c8 <span class=\"_ _14\"></span><span class=\"ff7 ls0\">opportuno <span class=\"_ _15\"></span>precisare <span class=\"_ _14\"></span>che <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>voce <span class=\"_ _14\"></span>\u201c<span class=\"_ _6\"></span>Costi <span class=\"_ _14\"></span>per <span class=\"_ _14\"></span>servizi\u201d <span class=\"_ _14\"></span>comprende <span class=\"_ _14\"></span>anche <span class=\"_ _15\"></span>l<span class=\"_ _17\"></span>e <span class=\"_ _15\"></span>quote <span class=\"_ _14\"></span>di </span>competenza  della <span class=\"_ _1c\"> </span>controllata  Vianini  Lavori <span class=\"_ _1c\"> </span>per <span class=\"_ _4\"> </span>prestazioni  rese <span class=\"_ _1c\"> </span>da  Societ\u00e0 <span class=\"_ _1c\"> </span>operative costituite <span class=\"_ _a\"> </span>per <span class=\"_ _7\"> </span>la <span class=\"_ _a\"> </span>esecuzione <span class=\"_ _a\"> </span>unitaria <span class=\"_ _22\"> </span>di <span class=\"_ _22\"> </span>opere, <span class=\"_ _22\"> </span>acquisite <span class=\"_ _22\"> </span>nell'ambito<span class=\"_ _17\"></span> <span class=\"_ _7\"> </span>di <span class=\"_ _a\"> </span>associazioni temporanee <span class=\"_ _4\"> </span>di <span class=\"_ _5\"> </span>imprese, <span class=\"_ _4\"> </span>per <span class=\"_ _5\"> </span>un <span class=\"_ _5\"> </span>ammontare <span class=\"_ _4\"> </span>complessivo <span class=\"_ _4\"> </span>di <span class=\"_ _13\"> </span>168,5 <span class=\"_ _4\"> </span>milioni <span class=\"_ _4\"> </span>d<span class=\"_ _6\"></span>i <span class=\"_ _5\"> </span>Euro <span class=\"_ _5\"> </span>in rappresentanza dei<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>seguen<span class=\"_ _0\"></span>ti valori: <table class=\"s w47d h316\" id=\"_36ab0ed1-a3c8-4649-bf58-ea1598d7aacd\"><tr><td></td><td class=\"c x30d y1ae0 w29f h219\"><div class=\"t m0 x52 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x30e y1ae0 w297 h219\"><div class=\"t m0 x52 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x30f y1ae1 w29e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Lavoro dipende<span class=\"_ _0\"></span>nte </div></td><td class=\"c x30d y1ae1 w29f h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">6.069 </div></td><td class=\"c x30e y1ae1 w297 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">5.878 </div></td></tr><tr><td class=\"c x30f y1ae2 w29e h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Materiali </div></td><td class=\"c x30d y1ae2 w29f h1ec\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">37.714 </div></td><td class=\"c x30e y1ae2 w297 h1ec\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">20.497 </div></td></tr><tr><td class=\"c x30f y1ae3 w29e h226\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Prestazioni di <span class=\"_ _0\"></span>terzi </div></td><td class=\"c x30d y1ae3 w29f h226\"><div class=\"t m0 x1c h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">122.809 </div></td><td class=\"c x30e y1ae3 w297 h226\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">49.346 </div></td></tr><tr><td class=\"c x30f y1ae4 w29e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Spese diver<span class=\"_ _0\"></span>se </div></td><td class=\"c x30d y1ae4 w29f h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.106 </div></td><td class=\"c x30e y1ae4 w297 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.054 </div></td></tr><tr><td class=\"c x30f y1ae5 w29e h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Oneri /(Proventi) <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>inanziari<span class=\"_ _0\"></span> </div></td><td class=\"c x30d y1ae5 w29f h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">251<span class=\"ls0\"> </span></div></td><td class=\"c x30e y1ae5 w297 h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">860<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x30f y1ae6 w29e h219\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Ammortamenti<span class=\"_ _17\"></span> </div></td><td class=\"c x30d y1ae6 w29f h219\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">570<span class=\"ls0\"> </span></div></td><td class=\"c x30e y1ae6 w297 h219\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">220<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x30f y1ae7 w29e h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x30d y1ae7 w29f h1ed\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">168.519 </div></td><td class=\"c x30e y1ae7 w297 h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">77.855 </div></td></tr></table>La <span class=\"_ _1f\"> </span>variazione <span class=\"_ _1f\"> </span>\u00e8 <span class=\"_ _1f\"> </span>dovuta <span class=\"_ _19\"> </span>all\u2019incremento <span class=\"_ _1f\"> </span>delle <span class=\"_ _1f\"> </span>commesse <span class=\"_ _19\"> </span>in <span class=\"_ _1f\"> </span>portafoglio <span class=\"_ _19\"> </span>del <span class=\"_ _1f\"> </span>Gruppo Vianini<span class=\"_ _0\"></span> Lavori. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-526": {
   "value": "25.<span class=\"ls0\"> <span class=\"_ _17\"></span>Costi operativi </span><table class=\"s w47a h315\" id=\"_7ea0ff08-403c-498a-8aaa-0d29594995f9\"><tr><td></td><td class=\"c x30a y1aca w1df h3d\"><div class=\"t m0 x3b h3 y189 ff2 fs0 fc0 sc0 lse ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x30b y1aca w29d h3d\"><div class=\"t m0 x52 h3 y189 ff2 fs0 fc0 sc0 lse ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1acb w29c h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Acquisto materie prime e semilavorati </div></td><td class=\"c x30a y1acb w1df h40\"><div class=\"t m0 x28 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">408.447 </div></td><td class=\"c x30b y1acb w29d h40\"><div class=\"t m0 x7 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">377.896 </div></td></tr><tr><td class=\"c x1f0 y1acc w29c h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Acquisto combustibili </div></td><td class=\"c x30a y1acc w1df h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">154.987 </div></td><td class=\"c x30b y1acc w29d h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">191.945 </div></td></tr><tr><td class=\"c x1f0 y1acd w29c h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Energia elettrica </div></td><td class=\"c x30a y1acd w1df h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">114.644 </div></td><td class=\"c x30b y1acd w29d h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">131.125 </div></td></tr><tr><td class=\"c x1f0 y1ace w29c h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Materie prime per editoria </div></td><td class=\"c x30a y1ace w1df h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">6.220 </div></td><td class=\"c x30b y1ace w29d h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">7.934 </div></td></tr><tr><td class=\"c x1f0 y1acf w29c h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Altre materie prime </div></td><td class=\"c x30a y1acf w1df h40\"><div class=\"t m0 x38 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">52.670 </div></td><td class=\"c x30b y1acf w29d h40\"><div class=\"t m0 x1d h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">48.898 </div></td></tr><tr><td class=\"c x1bf y1ad0 w47b h2ac\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">Variazione delle rimanenze materie prime e<span class=\"_ _82\"> </span></div></td><td class=\"c x30a y1ad1 w1df h51\"><div class=\"t m0 x38 h2 y198 ff1 fs0 fc0 sc0 ls0 ws0\">11.108 </div></td><td class=\"c x30b y1ad1 w29d h51\"><div class=\"t m0 x23 h2 y198 ff1 fs0 fc0 sc0 lse ws0\">117<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1bf y1ad2 w47c h2ad\"><div class=\"t m0 x1b7 h2 y1799 ff1 fs0 fc0 sc0 ls0 ws0\">merci<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1ad3 w29c h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale costi per materie prime </div></td><td class=\"c x30a y1ad3 w1df h3d\"><div class=\"t m0 x28 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">748.076 </div></td><td class=\"c x30b y1ad3 w29d h3d\"><div class=\"t m0 x7 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">757.916 </div></td></tr><tr><td></td><td class=\"c x30a y1ad4 w1df h3d\"><div class=\"t m0 x3b h3 y189 ff2 fs0 fc0 sc0 lse ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x30b y1ad4 w29d h3d\"><div class=\"t m0 x52 h3 y189 ff2 fs0 fc0 sc0 lse ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1ad5 w29c h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Trasporti </div></td><td class=\"c x30a y1ad5 w1df h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">165.901 </div></td><td class=\"c x30b y1ad5 w29d h3d\"><div class=\"t m0 x7 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">179.643 </div></td></tr><tr><td class=\"c x1f0 y1ad6 w29c h4f\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Prestazioni di imprese e manutenzioni </div></td><td class=\"c x30a y1ad6 w1df h4f\"><div class=\"t m0 x28 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">117.044 </div></td><td class=\"c x30b y1ad6 w29d h4f\"><div class=\"t m0 x7 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">106.830 </div></td></tr><tr><td class=\"c x1f0 y1ad7 w29c h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Ribaltamento costi societ\u00e0 consortili </div></td><td class=\"c x30a y1ad7 w1df h3d\"><div class=\"t m0 x28 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">168.519 </div></td><td class=\"c x30b y1ad7 w29d h3d\"><div class=\"t m0 x1d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">77.855 </div></td></tr><tr><td class=\"c x1f0 y1ad8 w29c h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Subappalti  </div></td><td class=\"c x30a y1ad8 w1df h3d\"><div class=\"t m0 x38 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">39.690 </div></td><td class=\"c x30b y1ad8 w29d h3d\"><div class=\"t m0 x1d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">14.458 </div></td></tr><tr><td class=\"c x1f0 y1ad9 w29c h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Consulenze </div></td><td class=\"c x30a y1ad9 w1df h3d\"><div class=\"t m0 x38 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">21.374 </div></td><td class=\"c x30b y1ad9 w29d h3d\"><div class=\"t m0 x1d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">17.919 </div></td></tr><tr><td class=\"c x1f0 y1ada w29c h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Servizi redazionali </div></td><td class=\"c x30a y1ada w1df h40\"><div class=\"t m0 x4a h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">8.481 </div></td><td class=\"c x30b y1ada w29d h40\"><div class=\"t m0 x24 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">8.600 </div></td></tr><tr><td class=\"c x1f0 y19ed w29c h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Assicurazione </div></td><td class=\"c x30a y19ed w1df h3d\"><div class=\"t m0 x4a h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">5.220 </div></td><td class=\"c x30b y19ed w29d h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">4.772 </div></td></tr><tr><td class=\"c x1f0 y1adb w29c h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Altri costi </div></td><td class=\"c x30a y1adb w1df h3d\"><div class=\"t m0 x38 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">76.041 </div></td><td class=\"c x30b y1adb w29d h3d\"><div class=\"t m0 x1d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">70.264 </div></td></tr><tr><td class=\"c x1f0 y1adc w29c h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale costi per servizi </div></td><td class=\"c x30a y1adc w1df h3d\"><div class=\"t m0 x28 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">602.270 </div></td><td class=\"c x30b y1adc w29d h3d\"><div class=\"t m0 x7 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">480.342 </div></td></tr><tr><td class=\"c x1f0 y19f0 w29c h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Fitti e noleggi </div></td><td class=\"c x30a y19f0 w1df h40\"><div class=\"t m0 x38 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">15.953 </div></td><td class=\"c x30b y19f0 w29d h40\"><div class=\"t m0 x1d h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">12.911 </div></td></tr><tr><td class=\"c x1f0 y1add w29c h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale costi per godimento beni di terzi </div></td><td class=\"c x30a y1add w1df h3d\"><div class=\"t m0 x38 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">15.953 </div></td><td class=\"c x30b y1add w29d h3d\"><div class=\"t m0 x1d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">12.911 </div></td></tr><tr><td class=\"c x1f0 y1ade w29c h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale oneri diversi di gestione </div></td><td class=\"c x30a y1ade w1df h3d\"><div class=\"t m0 x38 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">49.121 </div></td><td class=\"c x30b y1ade w29d h3d\"><div class=\"t m0 x1d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">47.764 </div></td></tr><tr><td class=\"c x1f0 y1adf w29c h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale altri costi operativi </div></td><td class=\"c x30a y1adf w1df h3d\"><div class=\"t m0 x28 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">667.343 </div></td><td class=\"c x30b y1adf w29d h3d\"><div class=\"t m0 x7 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">541.017 </div></td></tr><tr><td class=\"c x1f0 y19f4 w29c h40\"><div class=\"t m0 x1b h26 y18f ff6 fs0 fc0 sc0 ls0 ws0\">di cui verso correlate </div></td><td class=\"c x30a y19f4 w1df h40\"><div class=\"t m0 x21 h26 y18f ff6 fs0 fc0 sc0 ls0 ws0\">169.658 </div></td><td class=\"c x30b y19f4 w29d h40\"><div class=\"t m0 xca h26 y18f ff6 fs0 fc0 sc0 ls0 ws0\">78.777 </div></td></tr></table>Il <span class=\"_ _6\"></span>costo <span class=\"_ _14\"></span>delle <span class=\"_ _6\"></span>materie <span class=\"_ _6\"></span>prime <span class=\"_ _6\"></span>risulta <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _14\"></span>748,1 <span class=\"_ _6\"></span>m<span class=\"_ _6\"></span>ilion<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>Euro <span class=\"_ _6\"></span>(757,9 <span class=\"_ _6\"></span>milioni <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>Euro nel <span class=\"ls1\">2023</span>), <span class=\"ff7\">in flessione principalmente per l\u2019effetto combinato di minori volumi in alcune aree<span class=\"_ _17\"></span> </span>e dell\u2019evol<span class=\"_ _0\"></span>uzione dei cambi, in par<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>icolare in Tu<span class=\"_ _17\"></span>rchia<span class=\"ff1\">. </span>\u00c8 <span class=\"_ _14\"></span><span class=\"ff7 ls0\">opportuno <span class=\"_ _15\"></span>precisare <span class=\"_ _14\"></span>che <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>voce <span class=\"_ _14\"></span>\u201c<span class=\"_ _6\"></span>Costi <span class=\"_ _14\"></span>per <span class=\"_ _14\"></span>servizi\u201d <span class=\"_ _14\"></span>comprende <span class=\"_ _14\"></span>anche <span class=\"_ _15\"></span>l<span class=\"_ _17\"></span>e <span class=\"_ _15\"></span>quote <span class=\"_ _14\"></span>di </span>competenza  della <span class=\"_ _1c\"> </span>controllata  Vianini  Lavori <span class=\"_ _1c\"> </span>per <span class=\"_ _4\"> </span>prestazioni  rese <span class=\"_ _1c\"> </span>da  Societ\u00e0 <span class=\"_ _1c\"> </span>operative costituite <span class=\"_ _a\"> </span>per <span class=\"_ _7\"> </span>la <span class=\"_ _a\"> </span>esecuzione <span class=\"_ _a\"> </span>unitaria <span class=\"_ _22\"> </span>di <span class=\"_ _22\"> </span>opere, <span class=\"_ _22\"> </span>acquisite <span class=\"_ _22\"> </span>nell'ambito<span class=\"_ _17\"></span> <span class=\"_ _7\"> </span>di <span class=\"_ _a\"> </span>associazioni temporanee <span class=\"_ _4\"> </span>di <span class=\"_ _5\"> </span>imprese, <span class=\"_ _4\"> </span>per <span class=\"_ _5\"> </span>un <span class=\"_ _5\"> </span>ammontare <span class=\"_ _4\"> </span>complessivo <span class=\"_ _4\"> </span>di <span class=\"_ _13\"> </span>168,5 <span class=\"_ _4\"> </span>milioni <span class=\"_ _4\"> </span>d<span class=\"_ _6\"></span>i <span class=\"_ _5\"> </span>Euro <span class=\"_ _5\"> </span>in rappresentanza dei<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>seguen<span class=\"_ _0\"></span>ti valori: <table class=\"s w47d h316\" id=\"_36ab0ed1-a3c8-4649-bf58-ea1598d7aacd\"><tr><td></td><td class=\"c x30d y1ae0 w29f h219\"><div class=\"t m0 x52 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x30e y1ae0 w297 h219\"><div class=\"t m0 x52 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x30f y1ae1 w29e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Lavoro dipende<span class=\"_ _0\"></span>nte </div></td><td class=\"c x30d y1ae1 w29f h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">6.069 </div></td><td class=\"c x30e y1ae1 w297 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">5.878 </div></td></tr><tr><td class=\"c x30f y1ae2 w29e h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Materiali </div></td><td class=\"c x30d y1ae2 w29f h1ec\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">37.714 </div></td><td class=\"c x30e y1ae2 w297 h1ec\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">20.497 </div></td></tr><tr><td class=\"c x30f y1ae3 w29e h226\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Prestazioni di <span class=\"_ _0\"></span>terzi </div></td><td class=\"c x30d y1ae3 w29f h226\"><div class=\"t m0 x1c h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">122.809 </div></td><td class=\"c x30e y1ae3 w297 h226\"><div class=\"t m0 x15 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">49.346 </div></td></tr><tr><td class=\"c x30f y1ae4 w29e h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Spese diver<span class=\"_ _0\"></span>se </div></td><td class=\"c x30d y1ae4 w29f h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.106 </div></td><td class=\"c x30e y1ae4 w297 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.054 </div></td></tr><tr><td class=\"c x30f y1ae5 w29e h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Oneri /(Proventi) <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>inanziari<span class=\"_ _0\"></span> </div></td><td class=\"c x30d y1ae5 w29f h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">251<span class=\"ls0\"> </span></div></td><td class=\"c x30e y1ae5 w297 h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">860<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x30f y1ae6 w29e h219\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Ammortamenti<span class=\"_ _17\"></span> </div></td><td class=\"c x30d y1ae6 w29f h219\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">570<span class=\"ls0\"> </span></div></td><td class=\"c x30e y1ae6 w297 h219\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">220<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x30f y1ae7 w29e h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x30d y1ae7 w29f h1ed\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">168.519 </div></td><td class=\"c x30e y1ae7 w297 h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">77.855 </div></td></tr></table>La <span class=\"_ _1f\"> </span>variazione <span class=\"_ _1f\"> </span>\u00e8 <span class=\"_ _1f\"> </span>dovuta <span class=\"_ _19\"> </span>all\u2019incremento <span class=\"_ _1f\"> </span>delle <span class=\"_ _1f\"> </span>commesse <span class=\"_ _19\"> </span>in <span class=\"_ _1f\"> </span>portafoglio <span class=\"_ _19\"> </span>del <span class=\"_ _1f\"> </span>Gruppo Vianini<span class=\"_ _0\"></span> Lavori. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-527": {
   "value": "26.<span class=\"ls0\"> <span class=\"_ _17\"></span>Ammortamenti, svaluta<span class=\"_ _17\"></span>zi<span class=\"_ _6\"></span>oni e accantonamen<span class=\"_ _17\"></span>ti </span><table class=\"s w47e h317\" id=\"_9ad6ad3e-6613-4037-bbc0-23e79b465f51\"><tr><td></td><td class=\"c x2c4 y1ae8 w27d h1ed\"><div class=\"t m0 x52 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x2bf y1ae8 w279 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1ae9 w268 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Ammortamenti <span class=\"_ _0\"></span>Attivit\u00e0 Immateriali </div></td><td class=\"c x2c4 y1ae9 w27d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        15.637  </div></td><td class=\"c x2bf y1ae9 w279 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">       16.032  </div></td></tr><tr><td class=\"c x1f0 y1aea w268 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Ammortamenti <span class=\"_ _17\"></span>A<span class=\"_ _6\"></span>ttivit\u00e0 Materiali </div></td><td class=\"c x2c4 y1aea w27d h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        92.122  </div></td><td class=\"c x2bf y1aea w279 h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">       84.004  </div></td></tr><tr><td class=\"c x1f0 y1aeb w268 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Ammortamenti ben<span class=\"_ _0\"></span>i in leasing<span class=\"_ _0\"></span> </div></td><td class=\"c x2c4 y1aeb w27d h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">        44.480  </div></td><td class=\"c x2bf y1aeb w279 h1ed\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">       38.468  </div></td></tr><tr><td class=\"c x1f0 y1aec w268 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _0\"></span>ti per rischi e on<span class=\"_ _0\"></span>eri </div></td><td class=\"c x2c4 y1aec w27d h1ec\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">7.922 </div></td><td class=\"c x2bf y1aec w279 h1ec\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">23.132 </div></td></tr><tr><td class=\"c x1bf y1aed w47f h2ee\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">Svalutazione at<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ivit\u00e0 immater<span class=\"_ _0\"></span>iali a vita</div></td><td class=\"c x2c4 y1aee w27d h102\"><div class=\"t m0 x1b h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">        15.000  </div></td><td class=\"c x2bf y1aee w279 h102\"><div class=\"t m0 x1b h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\">                 -  </div></td></tr><tr><td class=\"c x1bf y1aef w480 h2ef\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">indefinita<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1af0 w268 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Svalutazione credi<span class=\"_ _17\"></span>ti </div></td><td class=\"c x2c4 y1af0 w27d h1ec\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.991 </div></td><td class=\"c x2bf y1af0 w279 h1ec\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">350<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1bf y18cf w481 h318\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Totale ammortament<span class=\"_ _17\"></span>i, svalutazioni ed<span class=\"_ _82\"> </span></div></td><td class=\"c x2c4 y1af1 w27d h102\"><div class=\"t m0 x7 h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\">177.153 </div></td><td class=\"c x2bf y1af1 w279 h102\"><div class=\"t m0 x52 h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\">161.987 </div></td></tr><tr><td class=\"c x1bf y181e w45d h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">accantonamenti<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr></table>Per <span class=\"_ _14\"></span>quanto <span class=\"_ _14\"></span>riguarda <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>svalutazione <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>attivit\u00e0 <span class=\"_ _15\"></span>immate<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>iali <span class=\"_ _6\"></span>a <span class=\"_ _15\"></span>via <span class=\"_ _14\"></span>indefinita<span class=\"_ _17\"></span>, <span class=\"_ _15\"></span>relativa <span class=\"_ _6\"></span>al Gruppo Caltagirone Edi<span class=\"_ _17\"></span>tore, si rimanda alla nota <span class=\"_ _17\"></span>2.<span class=\"_ _6\"></span> L\u2019importo presente nella voce accantonamen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i per rischi e oneri del 2023 riguardava la <span class=\"_ _15\"></span>valutazione <span class=\"_ _3\"></span>operata <span class=\"_ _15\"></span>sulla <span class=\"_ _15\"></span>contr<span class=\"_ _6\"></span>ollata <span class=\"_ _15\"></span>Vianini <span class=\"_ _15\"></span>Lavori <span class=\"_ _3\"></span>S.p.A. <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>per <span class=\"_ _15\"></span>lavori <span class=\"_ _3\"></span>riferiti <span class=\"_ _15\"></span>ad alcune commesse<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>chiuse in<span class=\"_ _0\"></span> esercizi preceden<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i nel<span class=\"_ _0\"></span> corso del 2024. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-528": {
   "value": "27.<span class=\"ls0\"> <span class=\"_ _17\"></span>Risultato netto valutaz<span class=\"_ _0\"></span>ione delle partec<span class=\"_ _17\"></span>ipazioni ad equity <span class=\"lsc\">e </span>della gestione </span>finanziaria  <span class=\"_ _0\"></span> <table class=\"s w482 h319\" id=\"_57cc7cb2-2966-45e0-bcec-a6fd47100d5a\"><tr><td></td><td class=\"c x2a6 y1af2 w2a2 h1ed\"><div class=\"t m0 x15 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x281 y1af2 w2a3 h1ed\"><div class=\"t m0 x35 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1af3 w2a1 h226\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Utili da partecipa<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>ioni ad equi<span class=\"_ _17\"></span>ty<span class=\"_ _6\"></span> </div></td><td class=\"c x2a6 y1af3 w2a2 h226\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.193  </div></td><td class=\"c x281 y1af3 w2a3 h226\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 4.681  </div></td></tr><tr><td class=\"c x1f0 y1af4 w2a1 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Perdite da par<span class=\"_ _0\"></span>tecipazioni ad eq<span class=\"_ _0\"></span>uity </div></td><td class=\"c x2a6 y1af4 w2a2 h1ec\"><div class=\"t m0 x14f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(166) </span> </div></td><td class=\"c x281 y1af4 w2a3 h1ec\"><div class=\"t m0 x57 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(305) </span> </div></td></tr><tr><td class=\"c x1bf y1950 w483 h2d5\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Ris. netto della soc<span class=\"_ _17\"></span>iet\u00e0 valutate a Patrimon<span class=\"_ _0\"></span>io</div></td><td class=\"c x2a6 y175c w2a2 h102\"><div class=\"t m0 x25 h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\"> 1.026  </div></td><td class=\"c x281 y175c w2a3 h102\"><div class=\"t m0 x25 h103 y8c ff2 fs8 fc0 sc0 ls0 ws0\"> 4.376  </div></td></tr><tr><td class=\"c x1bf y1af5 w484 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">Netto<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1af6 w2a1 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Proventi finanziari<span class=\"_ _17\"></span> </div></td><td class=\"c x2a6 y1af6 w2a2 h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 125.847  </div></td><td class=\"c x281 y1af6 w2a3 h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 108.541  </div></td></tr><tr><td class=\"c x1f0 y1af7 w2a1 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Oneri finanziari<span class=\"_ _17\"></span> </div></td><td class=\"c x2a6 y1af7 w2a2 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (58.848)  </div></td><td class=\"c x281 y1af7 w2a3 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (45.413)  </div></td></tr><tr><td class=\"c x1f0 y1af8 w2a1 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Proventi/Oneri ne<span class=\"_ _17\"></span>tt<span class=\"_ _6\"></span>i da iperin<span class=\"_ _0\"></span>flazione </div></td><td class=\"c x2a6 y1af8 w2a2 h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (5.939)  </div></td><td class=\"c x281 y1af8 w2a3 h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (3.887)  </div></td></tr><tr><td class=\"c x1f0 y1af9 w2a1 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale proventi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>e oneri finan<span class=\"_ _17\"></span>zi<span class=\"_ _6\"></span>ari </div></td><td class=\"c x2a6 y1af9 w2a2 h1ed\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 61.060  </div></td><td class=\"c x281 y1af9 w2a3 h1ed\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 59.241  </div></td></tr><tr><td class=\"c x1f0 y1766 w2a1 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x2a6 y1766 w2a2 h1ec\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 62.086  </div></td><td class=\"c x281 y1766 w2a3 h1ec\"><div class=\"t m0 x23 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 63.617  </div></td></tr></table>Il dettaglio dei Proven<span class=\"_ _17\"></span>ti finanziari \u00e8 il seguen<span class=\"_ _0\"></span>te: <table class=\"s w485 h31a\" id=\"_c8ed774e-1e7c-4c06-960e-44d094735142\"><tr><td></td><td class=\"c x2a6 y1afa w2a2 h219\"><div class=\"t m0 x82 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x281 y1afa w2a3 h219\"><div class=\"t m0 x82 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1afb w2a1 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Dividendi </div></td><td class=\"c x2a6 y1afb w2a2 h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 47.907  </div></td><td class=\"c x281 y1afb w2a3 h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 41.343  </div></td></tr><tr><td class=\"c x1f0 y1afc w2a1 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Plusvalenze su <span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>essione parte<span class=\"_ _0\"></span>cipazioni </div></td><td class=\"c x2a6 y1afc w2a2 h1ed\"><div class=\"t m0 x31 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x281 y1afc w2a3 h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.597  </div></td></tr><tr><td class=\"c x1f0 y1afd w2a1 h226\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Interessi attivi <span class=\"_ _17\"></span>s<span class=\"_ _6\"></span>u depositi<span class=\"_ _0\"></span> bancari </div></td><td class=\"c x2a6 y1afd w2a2 h226\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 18.242  </div></td><td class=\"c x281 y1afd w2a3 h226\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 11.415  </div></td></tr><tr><td class=\"c x1f0 y1afe w2a1 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Proventi da titol<span class=\"_ _0\"></span>i di stato e obblig<span class=\"_ _0\"></span>azioni </div></td><td class=\"c x2a6 y1afe w2a2 h1ec\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 5.847  </div></td><td class=\"c x281 y1afe w2a3 h1ec\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.477  </div></td></tr><tr><td class=\"c x1f0 y1aff w2a1 h219\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Utili su cambio <span class=\"_ _0\"></span> </div></td><td class=\"c x2a6 y1aff w2a2 h219\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 38.715  </div></td><td class=\"c x281 y1aff w2a3 h219\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 31.330  </div></td></tr><tr><td class=\"c x1f0 y1b00 w2a1 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fair value partec<span class=\"_ _0\"></span>ipazioni </div></td><td class=\"c x2a6 y1b00 w2a2 h1ed\"><div class=\"t m0 x31 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x281 y1b00 w2a3 h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 5.406  </div></td></tr><tr><td class=\"c x1f0 y1b01 w2a1 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fair value obbliga<span class=\"_ _0\"></span>zioni </div></td><td class=\"c x2a6 y1b01 w2a2 h1ec\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.610  </div></td><td class=\"c x281 y1b01 w2a3 h1ec\"><div class=\"t m0 x63 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1f0 y1b02 w2a1 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Prov. da operaz<span class=\"_ _0\"></span>ioni su deri<span class=\"_ _0\"></span>vati </div></td><td class=\"c x2a6 y1b02 w2a2 h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 3.800  </div></td><td class=\"c x281 y1b02 w2a3 h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.260  </div></td></tr><tr><td class=\"c x1f0 y1b03 w2a1 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Proventi finanziari<span class=\"_ _17\"></span> v/s<span class=\"_ _6\"></span>oc. <span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>onsortlii </div></td><td class=\"c x2a6 y1b03 w2a2 h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.763  </div></td><td class=\"c x281 y1b03 w2a3 h1ed\"><div class=\"t m0 x63 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1f0 y1b04 w2a1 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri proventi fina<span class=\"_ _17\"></span>nz<span class=\"_ _6\"></span>iari </div></td><td class=\"c x2a6 y1b04 w2a2 h1ec\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 6.962  </div></td><td class=\"c x281 y1b04 w2a3 h1ec\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.714  </div></td></tr><tr><td class=\"c x1f0 y1b05 w2a1 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale proventi<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>finanziari<span class=\"_ _0\"></span> </div></td><td class=\"c x2a6 y1b05 w2a2 h1ed\"><div class=\"t m0 x38 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 125.847  </div></td><td class=\"c x281 y1b05 w2a3 h1ed\"><div class=\"t m0 x38 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 108.541  </div></td></tr></table>L\u2019incremento  degli <span class=\"_ _4\"> </span>interessi  att<span class=\"_ _6\"></span>ivi <span class=\"_ _1c\"> </span>su <span class=\"_ _4\"> </span><span class=\"ff1\">depositi  bancari <span class=\"_ _1c\"> </span>\u00e8 <span class=\"_ _4\"> </span>principalment<span class=\"_ _17\"></span>e <span class=\"_ _4\"> </span>riferibile </span>all\u2019aumento dei ta<span class=\"_ _0\"></span>ssi di interesse<span class=\"_ _17\"></span>.<span class=\"ff1\"> </span>I <span class=\"_ _a\"> </span>proventi <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>gli <span class=\"_ _a\"> </span>oneri<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>finanziari <span class=\"_ _a\"> </span>da <span class=\"_ _a\"> </span>strumen<span class=\"_ _17\"></span>ti <span class=\"_ _a\"> </span>f<span class=\"_ _6\"></span>inanziari<span class=\"_ _17\"></span> <span class=\"_ _22\"> </span>derivati <span class=\"_ _a\"> </span>si <span class=\"_ _13\"> </span>r<span class=\"_ _6\"></span>iferiscono<span class=\"_ _0\"></span> principalmente al<span class=\"_ _17\"></span>la valutazione <span class=\"_ _0\"></span>mark to <span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>arket d<span class=\"_ _17\"></span>ei derivati posti in <span class=\"_ _17\"></span>essere ai fini <span class=\"_ _0\"></span>di copertura<span class=\"_ _17\"></span> su valute e tassi di in<span class=\"_ _17\"></span>teresse. Il dettaglio <span class=\"ls1\">dei</span> dividend<span class=\"_ _17\"></span>i <span class=\"_ _6\"></span>percepiti \u00e8 il<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>seguente: <table class=\"s w486 h31b\" id=\"_6becff57-8b7c-4dc3-b900-54b30d9b559d\"><tr><td></td><td class=\"c x311 y1b06 w2a6 h1ed\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x312 y1b06 w20a h1ed\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x313 y1b07 w2a5 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Acea </div></td><td class=\"c x311 y1b07 w2a6 h1ec\"><div class=\"t m0 xcb h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 5.282  </div></td><td class=\"c x312 y1b07 w20a h1ec\"><div class=\"t m0 xcb h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 4.837  </div></td></tr><tr><td class=\"c x313 y1b08 w2a5 h226\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Assicurazioni Gen<span class=\"_ _17\"></span>erali </div></td><td class=\"c x311 y1b08 w2a6 h226\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 30.150 <span class=\"_ _0\"></span> </div></td><td class=\"c x312 y1b08 w20a h226\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 25.230 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x313 y1b09 w2a5 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Azimut </div></td><td class=\"c x311 y1b09 w2a6 h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">209 </span> </div></td><td class=\"c x312 y1b09 w20a h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">559 </span> </div></td></tr><tr><td class=\"c x313 y1b0a w2a5 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Banca Popolare di<span class=\"_ _17\"></span> S<span class=\"_ _6\"></span>ondrio<span class=\"_ _0\"></span> </div></td><td class=\"c x311 y1b0a w2a6 h1ec\"><div class=\"t m0 x3d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x312 y1b0a w20a h1ec\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">595 </span> </div></td></tr><tr><td class=\"c x313 y1b0b w2a5 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Banca Popolare di<span class=\"_ _17\"></span> Mi<span class=\"_ _6\"></span>lano </div></td><td class=\"c x311 y1b0b w2a6 h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">560 </span> </div></td><td class=\"c x312 y1b0b w20a h1ed\"><div class=\"t m0 x3d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x313 y1b0c w2a5 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Mediobanca </div></td><td class=\"c x311 y1b0c w2a6 h1ec\"><div class=\"t m0 xcb h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 9.844  </div></td><td class=\"c x312 y1b0c w20a h1ec\"><div class=\"t m0 xcb h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 7.820  </div></td></tr><tr><td class=\"c x313 y1b0d w2a5 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Poste Italiane </div></td><td class=\"c x311 y1b0d w2a6 h1ed\"><div class=\"t m0 xcb h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.072  </div></td><td class=\"c x312 y1b0d w20a h1ed\"><div class=\"t m0 xcb h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.909  </div></td></tr><tr><td class=\"c x313 y1b0e w2a5 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Italgas </div></td><td class=\"c x311 y1b0e w2a6 h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">422 </span> </div></td><td class=\"c x312 y1b0e w20a h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">380 </span> </div></td></tr><tr><td class=\"c x313 y1b0f w2a5 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x311 y1b0f w2a6 h1ec\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">368 </span> </div></td><td class=\"c x312 y1b0f w20a h1ec\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">12 </span> </div></td></tr><tr><td class=\"c x313 y1b10 w2a5 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale dividend<span class=\"_ _17\"></span>i </div></td><td class=\"c x311 y1b10 w2a6 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 47.907 <span class=\"_ _0\"></span> </div></td><td class=\"c x312 y1b10 w20a h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 41.343 <span class=\"_ _0\"></span> </div></td></tr></table>Il dettaglio degli<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>oneri finanzi<span class=\"_ _0\"></span>ari \u00e8 il seguente: <table class=\"s w485 h2bf\" id=\"_7b4c3ae9-cb63-4702-9b29-2d14d9d6e9c8\"><tr><td></td><td class=\"c x2a6 y1b11 w2a2 h1ec\"><div class=\"t m0 x82 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x281 y1b11 w2a3 h1ec\"><div class=\"t m0 x82 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1b12 w2a1 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Minusvalenze su<span class=\"_ _17\"></span> cessione partecipazioni </div></td><td class=\"c x2a6 y1b12 w2a2 h1ed\"><div class=\"t m0 x14f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(471) </span> </div></td><td class=\"c x281 y1b12 w2a3 h1ed\"><div class=\"t m0 x63 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1f0 y1b13 w2a1 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Interessi passi<span class=\"_ _17\"></span>v<span class=\"_ _6\"></span>i su mutui </div></td><td class=\"c x2a6 y1b13 w2a2 h1ed\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (8.874)  </div></td><td class=\"c x281 y1b13 w2a3 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (10.831)  </div></td></tr><tr><td class=\"c x1f0 y1b14 w2a1 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Interessi passi<span class=\"_ _17\"></span>v<span class=\"_ _6\"></span>i su debiti <span class=\"_ _0\"></span>verso ban<span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>he e altri fin. </div></td><td class=\"c x2a6 y1b14 w2a2 h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (4.466)  </div></td><td class=\"c x281 y1b14 w2a3 h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (7.940)  </div></td></tr><tr><td class=\"c x1f0 y1b15 w2a1 h226\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Commissioni e <span class=\"_ _0\"></span>spese bancarie </div></td><td class=\"c x2a6 y1b15 w2a2 h226\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (7.174)  </div></td><td class=\"c x281 y1b15 w2a3 h226\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (3.998)  </div></td></tr><tr><td class=\"c x1f0 y1b16 w2a1 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Perdita su cambi </div></td><td class=\"c x2a6 y1b16 w2a2 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (15.540)  </div></td><td class=\"c x281 y1b16 w2a3 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (15.815)  </div></td></tr><tr><td class=\"c x1f0 y1b17 w2a1 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Interessi passi<span class=\"_ _17\"></span>v<span class=\"_ _6\"></span>i su Lea<span class=\"_ _0\"></span>sing </div></td><td class=\"c x2a6 y1b17 w2a2 h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (5.004)  </div></td><td class=\"c x281 y1b17 w2a3 h1ec\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (2.810)  </div></td></tr><tr><td class=\"c x1f0 y1b18 w2a1 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Oneri da opera<span class=\"_ _0\"></span>zioni su deriva<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i </div></td><td class=\"c x2a6 y1b18 w2a2 h1ed\"><div class=\"t m0 x3e h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (14.084)  </div></td><td class=\"c x281 y1b18 w2a3 h1ed\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.462)  </div></td></tr><tr><td class=\"c x1f0 y1b19 w2a1 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x2a6 y1b19 w2a2 h1ed\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (3.235)  </div></td><td class=\"c x281 y1b19 w2a3 h1ed\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (2.557)  </div></td></tr><tr><td class=\"c x1f0 y1b1a w2a1 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale oneri finan<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>iari </div></td><td class=\"c x2a6 y1b1a w2a2 h1ec\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (58.848)  </div></td><td class=\"c x281 y1b1a w2a3 h1ec\"><div class=\"t m0 x3e h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (45.413)  </div></td></tr></table>Il dettaglio dei prov<span class=\"_ _17\"></span>ent<span class=\"_ _6\"></span>i netti da<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>iperinflazion<span class=\"_ _0\"></span>e \u00e8 esposto di seguito.<span class=\"_ _17\"></span> <table class=\"s w487 h31c\" id=\"_ba9be226-1bf5-48a5-91cd-1b4865332a5a\"><tr><td></td><td class=\"c x2ed y1b1b w293 h1ec\"><div class=\"t m0 x7 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x314 y1b1b w2a8 h1ec\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1b1c w2a7 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Proventi da iperin<span class=\"_ _17\"></span>flazione </div></td><td class=\"c x2ed y1b1c w293 h1ed\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 25.349  </div></td><td class=\"c x314 y1b1c w2a8 h1ed\"><div class=\"t m0 xc7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 24.521  </div></td></tr><tr><td class=\"c x1f0 y1b1d w2a7 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Oneri da iperinfla<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>ione </div></td><td class=\"c x2ed y1b1d w293 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (31.288)  </div></td><td class=\"c x314 y1b1d w2a8 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (28.408)  </div></td></tr><tr><td class=\"c x1f0 y1b1e w2a7 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Totale Proventi<span class=\"_ _0\"></span>/Oneri netti da<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>iperinfla<span class=\"_ _0\"></span>zione </div></td><td class=\"c x2ed y1b1e w293 h1ec\"><div class=\"t m0 xcb h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (5.939)  </div></td><td class=\"c x314 y1b1e w2a8 h1ec\"><div class=\"t m0 x26 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> (3.887)  </div></td></tr></table>Per <span class=\"_ _6\"></span>maggiori <span class=\"_ _6\"></span>dettagli <span class=\"_ _6\"></span>sugli <span class=\"_ _6\"></span>impatti <span class=\"_ _14\"></span>derivanti <span class=\"_ _14\"></span><span class=\"ff7\">dall\u2019appl<span class=\"_ _17\"></span>icazione <span class=\"_ _14\"></span>dello <span class=\"_ _6\"></span>IAS <span class=\"_ _6\"></span>29 <span class=\"_ _14\"></span>si <span class=\"_ _6\"></span>rinvia <span class=\"_ _6\"></span>al </span>paragrafo <span class=\"_ _16\"></span>\u201c<span class=\"_ _6\"></span><span class=\"ff1\">Turchia <span class=\"_ _16\"></span><span class=\"ff7\">\u2013<span class=\"ff1\"> <span class=\"_ _17\"></span><span class=\"ff7\">economia <span class=\"_ _17\"></span>iperinflazionata: <span class=\"_ _17\"></span>impatti <span class=\"_ _16\"></span>per <span class=\"_ _17\"></span>l\u2019applicazione <span class=\"_ _16\"></span>dello <span class=\"_ _17\"></span>IAS <span class=\"_ _17\"></span>29<span class=\"_ _6\"></span>\u201d <span class=\"_ _17\"></span>sopra </span></span></span></span>riportato. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "I <span class=\"_ _a\"> </span>proventi <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>gli <span class=\"_ _a\"> </span>oneri<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>finanziari <span class=\"_ _a\"> </span>da <span class=\"_ _a\"> </span>strumen<span class=\"_ _17\"></span>ti <span class=\"_ _a\"> </span>f<span class=\"_ _6\"></span>inanziari<span class=\"_ _17\"></span> <span class=\"_ _22\"> </span>derivati <span class=\"_ _a\"> </span>si <span class=\"_ _13\"> </span>r<span class=\"_ _6\"></span>iferiscono<span class=\"_ _0\"></span> principalmente al<span class=\"_ _17\"></span>la valutazione <span class=\"_ _0\"></span>mark to <span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>arket d<span class=\"_ _17\"></span>ei derivati posti in <span class=\"_ _17\"></span>essere ai fini <span class=\"_ _0\"></span>di copertura<span class=\"_ _17\"></span> su valute e tassi di in<span class=\"_ _17\"></span>teresse. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-529": {
   "value": "28.<span class=\"ls0\"> <span class=\"_ _17\"></span>Utile per azione </span> <span class=\"_ _26\"> </span><span class=\"ff7\">L\u2019utile <span class=\"_ _19\"> </span>base <span class=\"_ _1f\"> </span>per <span class=\"_ _19\"> </span>azione <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _1f\"> </span>calcolato <span class=\"_ _19\"> </span>dividendo <span class=\"_ _19\"> </span>l\u2019utile <span class=\"_ _1f\"> </span>netto <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>periodo <span class=\"_ _1f\"> </span></span>attribuibile <span class=\"_ _19\"> </span>al Gruppo <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>numero <span class=\"_ _1c\"> </span>m<span class=\"_ _6\"></span>edio <span class=\"_ _4\"> </span>ponderato <span class=\"_ _1c\"> </span>delle <span class=\"_ _4\"> </span>azioni <span class=\"_ _4\"> </span>ordinarie <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>circolazione <span class=\"_ _1c\"> </span>durante l\u2019esercizio.<span class=\"ff1\"> </span><table class=\"s w488 h2e4\" id=\"_de46e33b-0ffc-4165-b073-31f1d4f52b23\"><tr><td></td><td class=\"c x279 y1b1f w2ab h1ec\"><div class=\"t m0 x7 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x281 y1b1f w2ac h1ec\"><div class=\"t m0 x1c h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1b20 w2aa h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Utile (perdita) ne<span class=\"_ _17\"></span>tt<span class=\"_ _6\"></span>o (in migliaia<span class=\"_ _0\"></span> di Euro) </div></td><td class=\"c x279 y1b20 w2ab h1ed\"><div class=\"t m0 xc9 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">130.067 </div></td><td class=\"c x281 y1b20 w2ac h1ed\"><div class=\"t m0 xc9 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">131.065 </div></td></tr><tr><td class=\"c x1f0 y1b21 w2aa h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">N\u00b0 medio ponde<span class=\"_ _17\"></span>rato di azioni ordinarie in circolazione (0<span class=\"_ _0\"></span>00) </div></td><td class=\"c x279 y1b21 w2ab h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 120.120  </div></td><td class=\"c x281 y1b21 w2ac h1ec\"><div class=\"t m0 xc6 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 120.120  </div></td></tr><tr><td class=\"c x1f0 y188f w2aa h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Utile base per a<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>ione (Euro pe<span class=\"_ _0\"></span>r azione) </div></td><td class=\"c x279 y188f w2ab h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">1,083 </div></td><td class=\"c x281 y188f w2ac h1ed\"><div class=\"t m0 x52 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">1,091 </div></td></tr></table> <span class=\"_ _26\"> </span><span class=\"ff7 ls1\">L\u2019</span>utile <span class=\"_ _17\"></span>diluito per <span class=\"_ _17\"></span>azione <span class=\"ff7\">risulta <span class=\"_ _17\"></span>pari all\u2019util<span class=\"_ _17\"></span>e base per <span class=\"_ _17\"></span>azione<span class=\"ff1\"> in <span class=\"_ _0\"></span>quanto son<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>presenti nel<span class=\"_ _17\"></span> </span></span>capitale <span class=\"_ _15\"></span>sociale <span class=\"_ _3\"></span>della <span class=\"_ _15\"></span>Caltagirone <span class=\"_ _15\"></span>SpA <span class=\"_ _15\"></span>solo <span class=\"_ _3\"></span>azioni <span class=\"_ _15\"></span>ordinarie <span class=\"_ _3\"></span>e <span class=\"_ _15\"></span>non <span class=\"_ _3\"></span>sono <span class=\"_ _15\"></span>presenti <span class=\"_ _15\"></span>strumenti finanziari <span class=\"_ _21\"> </span>e/o <span class=\"_ _8\"> </span>contratti<span class=\"_ _17\"></span>  che <span class=\"_ _21\"> </span>possano <span class=\"_ _21\"> </span>attribuire <span class=\"_ _21\"> </span>al  posse<span class=\"_ _17\"></span>ssore  i<span class=\"_ _17\"></span>l  di<span class=\"_ _0\"></span>ritto <span class=\"_ _8\"> </span>ad <span class=\"_ _21\"> </span>ottenere<span class=\"_ _0\"></span>  azi<span class=\"_ _17\"></span>oni ordinarie.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-530": {
   "value": "29.<span class=\"ls0\"> <span class=\"_ _17\"></span>Altre componenti del C<span class=\"_ _17\"></span>onto Economico Comp<span class=\"_ _17\"></span>lessivo </span>Si riporta di segui<span class=\"_ _0\"></span>to il dettagli<span class=\"_ _17\"></span>o delle altre componenti del con<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>o economico<span class=\"_ _17\"></span> complessivo al lordo e al netto del <span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>elati<span class=\"_ _0\"></span>vo effetto fiscale: <table class=\"s w489 h31d\" id=\"_822c90c5-7ba7-47c9-9c38-f1e79c47162f\"><tr><td></td><td></td><td class=\"c x27b y1b22 w2ae h1ed\"><div class=\"t m0 x57 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td></td><td></td><td class=\"c x29b y1b22 w2af h1ed\"><div class=\"t m0 x6a h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td></td></tr><tr><td></td><td class=\"c x315 y1b23 w48a h2d6\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Valore<span class=\"_ _82\"> </span></div></td><td class=\"c x316 y1b23 w48b h2d6\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Effetto<span class=\"_ _82\"> </span></div></td><td class=\"c x317 y1b23 w48a h2d6\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Valore<span class=\"_ _82\"> </span></div></td><td class=\"c x318 y1b23 w48a h2d6\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Valore<span class=\"_ _82\"> </span></div></td><td class=\"c x319 y1b23 w48b h2d6\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Effetto<span class=\"_ _82\"> </span></div></td><td class=\"c x31a y1b23 w48a h2d6\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Valore<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x31b y1b24 w48c h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">lordo<span class=\"_ _82\"> </span></div></td><td class=\"c x31c y1b24 w48d h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">fiscale<span class=\"_ _82\"> </span></div></td><td class=\"c x31d y1b24 w48e h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">netto<span class=\"_ _82\"> </span></div></td><td class=\"c x31e y1b24 w48c h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">lordo<span class=\"_ _82\"> </span></div></td><td class=\"c x31f y1b24 w48d h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">fiscale<span class=\"_ _82\"> </span></div></td><td class=\"c x320 y1b24 w48e h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">netto<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1bf y1b25 w48f h2b2\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Effetto utili/(perd<span class=\"_ _17\"></span>it<span class=\"_ _6\"></span>e) attuariali<span class=\"_ _17\"></span> dei piani a <span class=\"_ _6\"></span>benefici</div></td><td class=\"c x27b y1b26 w2b0 h10e\"><div class=\"t m0 x19 h43 y8f5 ff1 fs8 fc0 sc0 ls0 ws0\"> (2.601)  </div></td><td class=\"c x321 y1b26 w1a4 h10e\"><div class=\"t m0 x1c h43 y8f5 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">624 </span> </div></td><td class=\"c x322 y1b26 w2b0 h10e\"><div class=\"t m0 x49 h43 y8f5 ff1 fs8 fc0 sc0 ls0 ws0\"> (1.977)  </div></td><td class=\"c x29b y1b26 w21a h10e\"><div class=\"t m0 x1d h43 y8f5 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.130  </div></td><td class=\"c x211 y1b26 w2b1 h10e\"><div class=\"t m0 xca h43 y8f5 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(271) </span> </div></td><td class=\"c x256 y1b26 w21a h10e\"><div class=\"t m0 x27 h43 y8f5 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">859 </span> </div></td></tr><tr><td class=\"c x1bf y1915 w490 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">definiti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1b27 w491 h2da\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Utili/(perdite)<span class=\"_ _0\"></span> dalla rideterminaz<span class=\"_ _17\"></span>ione di Investimenti</div></td><td class=\"c x27b y1b28 w2b0 h102\"><div class=\"t m0 xcb h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> 251.790  </div></td><td class=\"c x321 y1b28 w1a4 h102\"><div class=\"t m0 xf h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> (3.318)  </div></td><td class=\"c x322 y1b28 w2b0 h102\"><div class=\"t m0 xcb h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> 248.472  </div></td><td class=\"c x29b y1b28 w21a h102\"><div class=\"t m0 x7 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> 84.912  </div></td><td class=\"c x211 y1b28 w2b1 h102\"><div class=\"t m0 xca h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(473) </span> </div></td><td class=\"c x256 y1b28 w21a h102\"><div class=\"t m0 x7 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> 84.439  </div></td></tr><tr><td class=\"c x1bf y1af5 w492 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">in strumenti rapp<span class=\"_ _0\"></span>resentativi di<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>capitale<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1b29 w2ad h101\"><div class=\"t m0 x1b h43 y8c3 ff1 fs8 fc0 sc0 ls0 ws0\">Utili/(perdite)<span class=\"_ _0\"></span> dalla cessione di <span class=\"_ _0\"></span>Investimenti in </div><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">strumenti rappre<span class=\"_ _0\"></span>sentativi di <span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>apitale </div></td><td class=\"c x27b y1b29 w2b0 h101\"><div class=\"t m0 x52 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> 3.723  </div></td><td class=\"c x321 y1b29 w1a4 h101\"><div class=\"t m0 xca h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(396) </span> </div></td><td class=\"c x322 y1b29 w2b0 h101\"><div class=\"t m0 x52 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> 3.327  </div></td><td class=\"c x29b y1b29 w21a h101\"><div class=\"t m0 x1d h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.548  </div></td><td class=\"c x211 y1b29 w2b1 h101\"><div class=\"t m0 xca h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(611) </span> </div></td><td class=\"c x256 y1b29 w21a h101\"><div class=\"t m0 x1d h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.937  </div></td></tr><tr><td class=\"c x1bf y1a35 w493 h2b5\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Variazione riserva<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di con<span class=\"_ _0\"></span>versione delle impre<span class=\"_ _17\"></span>se</div></td><td class=\"c x27b y1b2a w2b0 h101\"><div class=\"t m0 xc9 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> (48.295)  </div></td><td class=\"c x321 y1b2a w1a4 h101\"><div class=\"t m0 x27 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x322 y1b2a w2b0 h101\"><div class=\"t m0 xc9 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> (48.295)  </div></td><td class=\"c x29b y1b2a w21a h101\"><div class=\"t m0 xcb h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> (162.157)  </div></td><td class=\"c x211 y1b2a w2b1 h101\"><div class=\"t m0 x27 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x256 y1b2a w21a h101\"><div class=\"t m0 xcb h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> (162.157)  </div></td></tr><tr><td class=\"c x1bf y1804 w494 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">estere<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1805 w495 h2da\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Effetto valuta<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>ione delle<span class=\"_ _0\"></span> partecipazioni con il</div></td><td class=\"c x27b y1b2b w2b0 h102\"><div class=\"t m0 x23 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x321 y1b2b w1a4 h102\"><div class=\"t m0 x27 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x322 y1b2b w2b0 h102\"><div class=\"t m0 x23 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x29b y1b2b w21a h102\"><div class=\"t m0 x15 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(598) </span> </div></td><td class=\"c x211 y1b2b w2b1 h102\"><div class=\"t m0 x27 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x256 y1b2b w21a h102\"><div class=\"t m0 x15 h43 y8c ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls28\">(598) </span> </div></td></tr><tr><td class=\"c x1bf y185d w496 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">metodo del Pa<span class=\"_ _0\"></span>trimonio Netto<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1b2c w2ad h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Fair Value strumen<span class=\"_ _0\"></span>ti finanziari<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>derivati </div></td><td class=\"c x27b y1b2c w2b0 h1ec\"><div class=\"t m0 xc9 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (12.807)  </div></td><td class=\"c x321 y1b2c w1a4 h1ec\"><div class=\"t m0 x49 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 3.074  </div></td><td class=\"c x322 y1b2c w2b0 h1ec\"><div class=\"t m0 x49 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (9.733)  </div></td><td class=\"c x29b y1b2c w21a h1ec\"><div class=\"t m0 x52 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (4.363)  </div></td><td class=\"c x211 y1b2c w2b1 h1ec\"><div class=\"t m0 x49 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.047  </div></td><td class=\"c x256 y1b2c w21a h1ec\"><div class=\"t m0 x52 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> (3.316)  </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-531": {
   "value": "<div class=\"c w2 h0 gs30\"><div class=\"t m0 x2 hd y120 ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h27 ye69 ffb fs7 fc1 sc0 ls1 ws0\">30.<span class=\"ls0\"> <span class=\"_ _17\"></span>Partecipazioni di terz<span class=\"_ _0\"></span>i </span></div><div class=\"t m0 xfd hd y1541 ff1 fs7 fc0 sc0 ls0 ws0\">Le <span class=\"_ _3\"></span>seguenti <span class=\"_ _12\"></span>tabelle <span class=\"_ _15\"></span>forniscono <span class=\"_ _12\"></span>le <span class=\"_ _3\"></span>principali<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>informazion<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>sui <span class=\"_ _12\"></span>Gruppi <span class=\"_ _3\"></span>controllati <span class=\"_ _3\"></span>dalla </div><div class=\"t m0 x2 hd yb39 ff1 fs7 fc0 sc0 ls0 ws0\">Caltagirone SpA e <span class=\"_ _0\"></span>dalle sue dirette con<span class=\"_ _0\"></span>trollate con par<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ecipazioni<span class=\"_ _0\"></span> di terzi sign<span class=\"_ _0\"></span>ificative. </div><div class=\"t m0 xfd hd y1542 ff1 fs7 fc0 sc0 ls0 ws0\"> </div></div><div class=\"gs31\"><table class=\"s w497 h31e\" id=\"_f7d14a8e-026b-4762-835e-2100f2fe2d38\"><tr><td></td><td class=\"c x323 y1b2d w38f h31f\" colspan=\"2\"><div class=\"t m0 x1b7 h21 y16e3 ff2 fs2 fc0 sc0 ls0 ws0\">Gruppo Cementir<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x324 y1b2d w498 h31f\"><div class=\"t m0 x1b7 h21 y16e3 ff2 fs2 fc0 sc0 ls0 ws0\">Gruppo Caltagirone<span class=\"_ _82\"> </span></div></td><td class=\"c x325 y1b2d w499 h31f\" colspan=\"2\"><div class=\"t m0 x1b7 h21 y16e3 ff2 fs2 fc0 sc0 ls0 ws0\">Gruppo Vianini<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x326 y1b2e w49a h284\" colspan=\"2\"><div class=\"t m0 x1b7 h21 y16e6 ff2 fs2 fc0 sc0 ls0 ws0\">Holding<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x327 y1b2e w49b h284\"><div class=\"t m0 x1b7 h21 y16e6 ff2 fs2 fc0 sc0 ls0 ws0\">Editore<span class=\"_ _82\"> </span></div></td><td class=\"c x328 y1b2e w49c h284\" colspan=\"2\"><div class=\"t m0 x1b7 h21 y16e6 ff2 fs2 fc0 sc0 ls0 ws0\">Lavori<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x329 y1b2f w2b6 h2e\"><div class=\"t m0 x24 h21 y121 ff2 fs2 fc0 sc0 ls6 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x27b y1b2f w2b7 h2e\"><div class=\"t m0 x28 h21 y121 ff2 fs2 fc0 sc0 ls6 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x32a y1b2f w234 h2e\"><div class=\"t m0 x15 h21 y121 ff2 fs2 fc0 sc0 ls6 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x32b y1b2f w160 h2e\"><div class=\"t m0 x23 h21 y121 ff2 fs2 fc0 sc0 ls6 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x2a4 y1b2f w28b h2e\"><div class=\"t m0 x35 h21 y121 ff2 fs2 fc0 sc0 ls6 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x2a5 y1b2f w2b8 h2e\"><div class=\"t m0 x22 h21 y121 ff2 fs2 fc0 sc0 ls6 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1b30 w2b2 h2e\"><div class=\"t m0 x1b h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">Ricavi </div></td><td class=\"c x329 y1b30 w2b6 h2e\"><div class=\"t m0 xc6 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">1.686.943 </div></td><td class=\"c x27b y1b30 w2b7 h2e\"><div class=\"t m0 x1b h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">1.737.547 </div></td><td class=\"c x32a y1b30 w234 h2e\"><div class=\"t m0 xc7 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">102.219 </div></td><td class=\"c x32b y1b30 w160 h2e\"><div class=\"t m0 x22 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">116.465 </div></td><td class=\"c x2a4 y1b30 w28b h2e\"><div class=\"t m0 x19 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">293.624 </div></td><td class=\"c x2a5 y1b30 w2b8 h2e\"><div class=\"t m0 xc6 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">127.340 </div></td></tr><tr><td class=\"c x1f0 y1b31 w2b2 h2f\"><div class=\"t m0 x1b h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">Risultato di esercizio<span class=\"_ _6\"></span> </div></td><td class=\"c x329 y1b31 w2b6 h2f\"><div class=\"t m0 xca h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">214.455 </div></td><td class=\"c x27b y1b31 w2b7 h2f\"><div class=\"t m0 x49 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">215.492 </div></td><td class=\"c x32a y1b31 w234 h2f\"><div class=\"t m0 x3b h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">8.191 </div></td><td class=\"c x32b y1b31 w160 h2f\"><div class=\"t m0 x3d h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">16.231 </div></td><td class=\"c x2a4 y1b31 w28b h2f\"><div class=\"t m0 x52 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">11.397 </div></td><td class=\"c x2a5 y1b31 w2b8 h2f\"><div class=\"t m0 x52 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">5.937 </div></td></tr><tr><td class=\"c x1bf y1b32 w49d h2c0\"><div class=\"t m0 x1b7 h22 y16fc ff1 fs2 fc0 sc0 ls0 ws0\">- attribuibile al Gruppo<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y181e w49e h2c1\"><div class=\"t m0 x1b7 h22 y16e6 ff1 fs2 fc0 sc0 ls0 ws0\">Caltagirone<span class=\"_ _82\"> </span></div></td><td class=\"c x329 y1b33 w2b6 h30\"><div class=\"t m0 x1c h22 y129 ff1 fs2 fc0 sc0 ls0 ws0\">96.743 </div></td><td class=\"c x27b y1b33 w2b7 h30\"><div class=\"t m0 x7 h22 y129 ff1 fs2 fc0 sc0 ls0 ws0\">96.550 </div></td><td class=\"c x32a y1b33 w234 h30\"><div class=\"t m0 x3b h22 y129 ff1 fs2 fc0 sc0 ls0 ws0\">3.410 </div></td><td class=\"c x32b y1b33 w160 h30\"><div class=\"t m0 x38 h22 y129 ff1 fs2 fc0 sc0 ls0 ws0\">6.757 </div></td><td class=\"c x2a4 y1b33 w28b h30\"><div class=\"t m0 x3b h22 y129 ff1 fs2 fc0 sc0 ls0 ws0\">6.436 </div></td><td class=\"c x2a5 y1b33 w2b8 h30\"><div class=\"t m0 x52 h22 y129 ff1 fs2 fc0 sc0 ls0 ws0\">3.353 </div></td></tr></table></div><div class=\"gs14\"><table class=\"s w49f h320\" id=\"_e60bec37-b961-4d00-8815-376ed1f9e201\"><tr><td class=\"c x1f0 y1b34 w2b2 h2e\"><div class=\"t m0 x1b h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">- attribuibile ai Terzi<span class=\"_ _6\"></span> </div></td><td class=\"c x329 y1b34 w2b6 h2e\"><div class=\"t m0 xca h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">117.712 </div></td><td class=\"c x27b y1b34 w2b7 h2e\"><div class=\"t m0 x49 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">118.942 </div></td><td class=\"c x32a y1b34 w234 h2e\"><div class=\"t m0 x3b h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">4.781 </div></td><td class=\"c x32b y1b34 w160 h2e\"><div class=\"t m0 x38 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">9.474 </div></td><td class=\"c x2a4 y1b34 w28b h2e\"><div class=\"t m0 x3b h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">4.961 </div></td><td class=\"c x2a5 y1b34 w2b8 h2e\"><div class=\"t m0 x52 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">2.584 </div></td></tr><tr><td class=\"c x1f0 y1b35 w2b2 h2e\"><div class=\"t m0 x1b h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">Attivit\u00e0 non correnti<span class=\"_ _6\"></span> </div></td><td class=\"c x329 y1b35 w2b6 h2e\"><div class=\"t m0 xc6 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">1.802.901 </div></td><td class=\"c x27b y1b35 w2b7 h2e\"><div class=\"t m0 x1b h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">1.643.151 </div></td><td class=\"c x32a y1b35 w234 h2e\"><div class=\"t m0 xc7 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">559.064 </div></td><td class=\"c x32b y1b35 w160 h2e\"><div class=\"t m0 x22 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">458.696 </div></td><td class=\"c x2a4 y1b35 w28b h2e\"><div class=\"t m0 x19 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">128.085 </div></td><td class=\"c x2a5 y1b35 w2b8 h2e\"><div class=\"t m0 x19 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">48.701 </div></td></tr><tr><td class=\"c x1f0 y1b36 w2b2 h2e\"><div class=\"t m0 x1b h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">Attivit\u00e0 correnti<span class=\"_ _6\"></span> </div></td><td class=\"c x329 y1b36 w2b6 h2e\"><div class=\"t m0 xca h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">952.824 </div></td><td class=\"c x27b y1b36 w2b7 h2e\"><div class=\"t m0 x49 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">879.043 </div></td><td class=\"c x32a y1b36 w234 h2e\"><div class=\"t m0 x21 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">77.648 </div></td><td class=\"c x32b y1b36 w160 h2e\"><div class=\"t m0 x3d h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">76.686 </div></td><td class=\"c x2a4 y1b36 w28b h2e\"><div class=\"t m0 x19 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">369.746 </div></td><td class=\"c x2a5 y1b36 w2b8 h2e\"><div class=\"t m0 xc6 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">279.245 </div></td></tr><tr><td class=\"c x1f0 y1b37 w2b2 h2e\"><div class=\"t m0 x1b h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">Passivit\u00e0 non corrent<span class=\"_ _6\"></span>i </div></td><td class=\"c x329 y1b37 w2b6 h2e\"><div class=\"t m0 xca h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">383.378 </div></td><td class=\"c x27b y1b37 w2b7 h2e\"><div class=\"t m0 x49 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">369.631 </div></td><td class=\"c x32a y1b37 w234 h2e\"><div class=\"t m0 x21 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">36.847 </div></td><td class=\"c x32b y1b37 w160 h2e\"><div class=\"t m0 x3d h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">39.544 </div></td><td class=\"c x2a4 y1b37 w28b h2e\"><div class=\"t m0 x52 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">11.279 </div></td><td class=\"c x2a5 y1b37 w2b8 h2e\"><div class=\"t m0 x52 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">3.580 </div></td></tr><tr><td class=\"c x1f0 y1b38 w2b2 h2f\"><div class=\"t m0 x1b h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">Passivit\u00e0 correnti<span class=\"_ _6\"></span> </div></td><td class=\"c x329 y1b38 w2b6 h2f\"><div class=\"t m0 xca h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">516.027 </div></td><td class=\"c x27b y1b38 w2b7 h2f\"><div class=\"t m0 x49 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">501.730 </div></td><td class=\"c x32a y1b38 w234 h2f\"><div class=\"t m0 x21 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">73.095 </div></td><td class=\"c x32b y1b38 w160 h2f\"><div class=\"t m0 x3d h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">60.465 </div></td><td class=\"c x2a4 y1b38 w28b h2f\"><div class=\"t m0 x19 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">378.689 </div></td><td class=\"c x2a5 y1b38 w2b8 h2f\"><div class=\"t m0 xc6 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">204.762 </div></td></tr><tr><td class=\"c x1f0 y1b39 w2b2 h2e\"><div class=\"t m0 x1b h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">Attivit\u00e0 nette<span class=\"_ _6\"></span> </div></td><td class=\"c x329 y1b39 w2b6 h2e\"><div class=\"t m0 xc6 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">1.856.320 </div></td><td class=\"c x27b y1b39 w2b7 h2e\"><div class=\"t m0 x1b h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">1.650.833 </div></td><td class=\"c x32a y1b39 w234 h2e\"><div class=\"t m0 xc7 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">526.769 </div></td><td class=\"c x32b y1b39 w160 h2e\"><div class=\"t m0 x22 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">435.373 </div></td><td class=\"c x2a4 y1b39 w28b h2e\"><div class=\"t m0 x19 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">107.863 </div></td><td class=\"c x2a5 y1b39 w2b8 h2e\"><div class=\"t m0 xc6 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">119.604 </div></td></tr><tr><td class=\"c x1bf y1b3a w4a0 h321\"><div class=\"t m0 x1b7 h22 y16fc ff1 fs2 fc0 sc0 ls0 ws0\">- attribuibili al Gruppo<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1b3b w49e h2c1\"><div class=\"t m0 x1b7 h22 y16e6 ff1 fs2 fc0 sc0 ls0 ws0\">Caltagirone<span class=\"_ _82\"> </span></div></td><td class=\"c x329 y1b3c w2b6 h30\"><div class=\"t m0 xca h22 y129 ff1 fs2 fc0 sc0 ls0 ws0\">823.438 </div></td><td class=\"c x27b y1b3c w2b7 h30\"><div class=\"t m0 x49 h22 y129 ff1 fs2 fc0 sc0 ls0 ws0\">720.686 </div></td><td class=\"c x32a y1b3c w234 h30\"><div class=\"t m0 xc7 h22 y129 ff1 fs2 fc0 sc0 ls0 ws0\">219.283 </div></td><td class=\"c x32b y1b3c w160 h30\"><div class=\"t m0 x22 h22 y129 ff1 fs2 fc0 sc0 ls0 ws0\">181.237 </div></td><td class=\"c x2a4 y1b3c w28b h30\"><div class=\"t m0 x52 h22 y129 ff1 fs2 fc0 sc0 ls0 ws0\">67.541 </div></td><td class=\"c x2a5 y1b3c w2b8 h30\"><div class=\"t m0 x19 h22 y129 ff1 fs2 fc0 sc0 ls0 ws0\">67.541 </div></td></tr><tr><td class=\"c x1f0 y1b3d w2b2 h2e\"><div class=\"t m0 x1b h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">- attribuibili ai Terzi<span class=\"_ _6\"></span> </div></td><td class=\"c x329 y1b3d w2b6 h2e\"><div class=\"t m0 xc6 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">1.032.882 </div></td><td class=\"c x27b y1b3d w2b7 h2e\"><div class=\"t m0 x49 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">930.147 </div></td><td class=\"c x32a y1b3d w234 h2e\"><div class=\"t m0 xc7 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">307.486 </div></td><td class=\"c x32b y1b3d w160 h2e\"><div class=\"t m0 x22 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">254.137 </div></td><td class=\"c x2a4 y1b3d w28b h2e\"><div class=\"t m0 x52 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">40.322 </div></td><td class=\"c x2a5 y1b3d w2b8 h2e\"><div class=\"t m0 x19 h22 y121 ff1 fs2 fc0 sc0 ls0 ws0\">52.063 </div></td></tr><tr><td class=\"c x1f0 y1b3e w2b2 h2e\"><div class=\"t m0 x1b h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">Altre componenti OC<span class=\"_ _6\"></span>I </div></td><td class=\"c x329 y1b3e w2b6 h2e\"><div class=\"t m0 x49 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">(60.020) </div></td><td class=\"c x27b y1b3e w2b7 h2e\"><div class=\"t m0 xf h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">(163.835) </div></td><td class=\"c x32a y1b3e w234 h2e\"><div class=\"t m0 x21 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">87.564 </div></td><td class=\"c x32b y1b3e w160 h2e\"><div class=\"t m0 x3d h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">37.550 </div></td><td class=\"c x2a4 y1b3e w28b h2e\"><div class=\"t m0 x3b h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">9.022 </div></td><td class=\"c x2a5 y1b3e w2b8 h2e\"><div class=\"t m0 x15 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">(36) </div></td></tr><tr><td class=\"c x1f0 y1b3f w2b2 h2e\"><div class=\"t m0 x1b h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">Utile/(perdita) comples<span class=\"_ _6\"></span>sivo </div></td><td class=\"c x329 y1b3f w2b6 h2e\"><div class=\"t m0 xca h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">154.435 </div></td><td class=\"c x27b y1b3f w2b7 h2e\"><div class=\"t m0 x7 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">51.657 </div></td><td class=\"c x32a y1b3f w234 h2e\"><div class=\"t m0 x21 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">95.755 </div></td><td class=\"c x32b y1b3f w160 h2e\"><div class=\"t m0 x3d h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">53.781 </div></td><td class=\"c x2a4 y1b3f w28b h2e\"><div class=\"t m0 x52 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">20.419 </div></td><td class=\"c x2a5 y1b3f w2b8 h2e\"><div class=\"t m0 x52 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">5.901 </div></td></tr><tr><td class=\"c x1f0 y1b40 w2b2 h2e\"><div class=\"t m0 x1b h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">Variazione netta Cashflo<span class=\"_ _6\"></span>w<span class=\"_ _6\"></span> </div></td><td class=\"c x329 y1b40 w2b6 h2e\"><div class=\"t m0 x1c h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">73.212 </div></td><td class=\"c x27b y1b40 w2b7 h2e\"><div class=\"t m0 x7 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">56.633 </div></td><td class=\"c x32a y1b40 w234 h2e\"><div class=\"t m0 x26 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">(12.075) </div></td><td class=\"c x32b y1b40 w160 h2e\"><div class=\"t m0 x3d h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">(7.953) </div></td><td class=\"c x2a4 y1b40 w28b h2e\"><div class=\"t m0 xc7 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">(90.819) </div></td><td class=\"c x2a5 y1b40 w2b8 h2e\"><div class=\"t m0 x19 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">99.156 </div></td></tr><tr><td class=\"c x1f0 y1b41 w2b2 h2e\"><div class=\"t m0 x1b h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">Dividendi pagati ai t<span class=\"_ _6\"></span>erzi </div></td><td class=\"c x329 y1b41 w2b6 h2e\"><div class=\"t m0 x1c h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">37.335 </div></td><td class=\"c x27b y1b41 w2b7 h2e\"><div class=\"t m0 x7 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">21.143 </div></td><td class=\"c x32a y1b41 w234 h2e\"><div class=\"t m0 x3b h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">2.493 </div></td><td class=\"c x32b y1b41 w160 h2e\"><div class=\"t m0 x38 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">1.870 </div></td><td class=\"c x2a4 y1b41 w28b h2e\"><div class=\"t m0 x52 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">13.917 </div></td><td class=\"c x2a5 y1b41 w2b8 h2e\"><div class=\"t m0 x37 h21 y121 ff2 fs2 fc0 sc0 ls0 ws0\">- </div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-532": {
   "value": "<div class=\"c w2 h0 gs34\"><div class=\"t m0 x2 hc y154a ff5 fs5 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h27 yb45 ffb fs7 fc1 sc0 ls1 ws0\">31.<span class=\"ls0\"> <span class=\"_ _17\"></span>Posizione finanziaria<span class=\"_ _0\"></span> netta </span></div><div class=\"t m0 x2 hd yf22 ff1 fs7 fc0 sc0 ls0 ws0\">Secondo <span class=\"_ _19\"> </span>quanto <span class=\"_ _19\"> </span>richiesto <span class=\"_ _19\"> </span>dalla <span class=\"_ _19\"> </span>comunicazione <span class=\"_ _19\"> </span>CONSOB <span class=\"_ _19\"> </span>n.6064293 <span class=\"_ _19\"> </span>del <span class=\"_ _19\"></span>28 <span class=\"_ _19\"> </span>luglio <span class=\"_ _19\"> </span><span class=\"ls1\">2006,<span class=\"_ _6\"></span></span> </div><div class=\"t m0 x2 hd y154b ff1 fs7 fc0 sc0 ls0 ws0\">aggiornata <span class=\"_ _3\"></span>sulla <span class=\"_ _12\"></span>base <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Richiamo <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span>attenzione <span class=\"_ _3\"></span>n. <span class=\"_ _12\"></span>5/21 <span class=\"_ _3\"></span>del <span class=\"_ _12\"></span>29 <span class=\"_ _12\"></span>aprile <span class=\"_ _3\"></span><span class=\"ls1\">202</span>1, <span class=\"_ _12\"></span>si <span class=\"_ _12\"></span>riporta <span class=\"_ _3\"></span>di </div><div class=\"t m0 x2 hd y86b ff1 fs7 fc0 sc0 ls0 ws0\">seguito la posizione <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>inanziaria net<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a di Gruppo:<span class=\"_ _0\"></span> </div><div class=\"t m0 x2 hd y154c ff1 fs7 fc0 sc0 ls0 ws0\"> </div></div><div class=\"gs35\"><table class=\"s w4a1 h322\" id=\"_46a4aae0-1141-4797-b794-483cd0c45892\"><tr><td class=\"c x1f0 y1b42 w2b9 h3d\"><div class=\"t m0 x1b h26 y189 ff6 fs0 fc0 sc0 ls0 ws0\">In migliaia di Euro </div></td><td class=\"c x309 y1b42 wbc h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x32c y1b42 wcc h3d\"><div class=\"t m0 xc9 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f0 y1b43 w2b9 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">A. Disponibilit\u00e0 liquide </div></td><td class=\"c x309 y1b43 wbc h40\"><div class=\"t m0 x52 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">508.078 </div></td><td class=\"c x32c y1b43 wcc h40\"><div class=\"t m0 x1d h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">569.611 </div></td></tr><tr><td class=\"c x1f0 y1b44 w2b9 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">B. Mezzi equivalenti a disponibilit\u00e0 liquide </div></td><td class=\"c x309 y1b44 wbc h3d\"><div class=\"t m0 x70 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x32c y1b44 wcc h3d\"><div class=\"t m0 x30 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1f0 y1b45 w2b9 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">C. Altre attivit\u00e0 finanziarie correnti </div></td><td class=\"c x309 y1b45 wbc h3d\"><div class=\"t m0 x52 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">236.709 </div></td><td class=\"c x32c y1b45 wcc h3d\"><div class=\"t m0 x1d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">113.649 </div></td></tr><tr><td class=\"c x1f0 y1b46 w2b9 h202\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">D. Liquidit\u00e0 (A)+(B) +(C) </div></td><td class=\"c x309 y1b46 wbc h202\"><div class=\"t m0 x52 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">744.787 </div></td><td class=\"c x32c y1b46 wcc h202\"><div class=\"t m0 x1d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">683.260 </div></td></tr><tr><td class=\"c x1f0 y1b47 w2b9 h40\"><div class=\"t m0 x30 h26 y18f ff6 fs0 fc0 sc0 ls0 ws0\">di cui verso parti correlate </div></td><td class=\"c x309 y1b47 wbc h40\"><div class=\"t m0 x70 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x32c y1b47 wcc h40\"><div class=\"t m0 x30 h26 y18f ff6 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1f0 y1b48 w2b9 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">E. Debito finanziario corrente </div></td><td class=\"c x309 y1b48 wbc h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">84.710 </div></td><td class=\"c x32c y1b48 wcc h3d\"><div class=\"t m0 x24 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">82.843 </div></td></tr><tr><td class=\"c x1f0 y1b49 w2b9 h3d\"><div class=\"t m0 x30 h26 y189 ff6 fs0 fc0 sc0 ls0 ws0\">di cui verso parti correlate </div></td><td class=\"c x309 y1b49 wbc h3d\"><div class=\"t m0 x70 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x32c y1b49 wcc h3d\"><div class=\"t m0 x30 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1bf y1b4a w4a2 h2a1\"><div class=\"t m0 x1b7 h2 y179e ff1 fs0 fc0 sc0 ls0 ws0\">F. Parte corrente del debito finanziario non<span class=\"_ _82\"> </span></div></td><td class=\"c x309 y1b4b wbc h50\"><div class=\"t m0 x3b h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">15.117 </div></td><td class=\"c x32c y1b4b wcc h50\"><div class=\"t m0 x24 h2 y29d ff1 fs0 fc0 sc0 ls0 ws0\">43.430 </div></td></tr><tr><td class=\"c x1bf y1b4c w4a3 h2a2\"><div class=\"t m0 x1b7 h2 y1794 ff1 fs0 fc0 sc0 ls0 ws0\">corrente<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1b4d w2b9 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">G. Indebitamento finanziario corrente (E)+(F) </div></td><td class=\"c x309 y1b4d wbc h3d\"><div class=\"t m0 x3b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">99.828 </div></td><td class=\"c x32c y1b4d wcc h3d\"><div class=\"t m0 x1d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">126.273 </div></td></tr><tr><td class=\"c x1f0 y1b4e w2b9 h3d\"><div class=\"t m0 x30 h26 y189 ff6 fs0 fc0 sc0 ls0 ws0\">di cui verso parti correlate </div></td><td class=\"c x309 y1b4e wbc h3d\"><div class=\"t m0 x3b h26 y189 ff6 fs0 fc0 sc0 ls0 ws0\">15.808 </div></td><td class=\"c x32c y1b4e wcc h3d\"><div class=\"t m0 x24 h26 y189 ff6 fs0 fc0 sc0 ls0 ws0\">13.670 </div></td></tr><tr><td class=\"c x1f0 y1b4f w2b9 h51\"><div class=\"t m0 x1b h3 y196 ff2 fs0 fc0 sc0 ls0 ws0\">H. <span class=\"_ _16\"></span>Inde<span class=\"_ _6\"></span>bitamento <span class=\"_ _16\"></span>finanziario <span class=\"_ _16\"></span>corrente <span class=\"_ _17\"></span>netto <span class=\"_ _17\"></span>(G)-<span class=\"_ _82\"> </span></div><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(D) </div></td><td class=\"c x309 y1b4f wbc h51\"><div class=\"t m0 x19 h3 y198 ff2 fs0 fc0 sc0 ls0 ws0\">(644.959) </div></td><td class=\"c x32c y1b4f wcc h51\"><div class=\"t m0 x52 h3 y198 ff2 fs0 fc0 sc0 ls0 ws0\">(556.987) </div></td></tr><tr><td class=\"c x1f0 y1b50 w2b9 h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">I. Debito finanziario non corrente </div></td><td class=\"c x309 y1b50 wbc h40\"><div class=\"t m0 x52 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">274.563 </div></td><td class=\"c x32c y1b50 wcc h40\"><div class=\"t m0 x1d h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">319.078 </div></td></tr><tr><td class=\"c x1f0 y1b51 w2b9 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">J. Strumenti di debito </div></td><td class=\"c x309 y1b51 wbc h3d\"><div class=\"t m0 x70 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x32c y1b51 wcc h3d\"><div class=\"t m0 x30 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1f0 y1b52 w2b9 h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">K. Debiti commerciali e altri debiti non correnti </div></td><td class=\"c x309 y1b52 wbc h3d\"><div class=\"t m0 x70 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x32c y1b52 wcc h3d\"><div class=\"t m0 x30 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1bf y1b53 w4a4 h29c\"><div class=\"t m0 x1b7 h3 y1791 ff2 fs0 fc0 sc0 ls0 ws0\">L. <span class=\"_ _7\"> </span>Indebitamento <span class=\"_ _7\"> </span>finanziario <span class=\"_ _7\"> </span>non <span class=\"_ _7\"> </span>corrente<span class=\"_ _82\"> </span></div></td><td class=\"c x309 y1b54 wbc h50\"><div class=\"t m0 x52 h3 y29d ff2 fs0 fc0 sc0 ls0 ws0\">274.563 </div></td><td class=\"c x32c y1b54 wcc h50\"><div class=\"t m0 x1d h3 y29d ff2 fs0 fc0 sc0 ls0 ws0\">319.078 </div></td></tr><tr><td class=\"c x1bf y1b55 w4a5 h29d\"><div class=\"t m0 x1b7 h3 y1794 ff2 fs0 fc0 sc0 ls0 ws0\">(I)+(J)+(K)<span class=\"_ _82\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1b56 w2b9 h3d\"><div class=\"t m0 x30 h26 y189 ff6 fs0 fc0 sc0 ls0 ws0\">di cui verso parti correlate </div></td><td class=\"c x309 y1b56 wbc h3d\"><div class=\"t m0 x3b h26 y189 ff6 fs0 fc0 sc0 ls0 ws0\">14.115 </div></td><td class=\"c x32c y1b56 wcc h3d\"><div class=\"t m0 x24 h26 y189 ff6 fs0 fc0 sc0 ls0 ws0\">11.596 </div></td></tr><tr><td class=\"c x1f0 y1b57 w2b9 h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">M. Totale indebitamento finanziario (H + L) </div></td><td class=\"c x309 y1b57 wbc h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(370.397) </div></td><td class=\"c x32c y1b57 wcc h3d\"><div class=\"t m0 x52 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">(237.910) </div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-533": {
   "value": "32.<span class=\"ls0\"> <span class=\"_ _17\"></span>Informazioni per settor<span class=\"_ _17\"></span>e di attivit\u00e0 </span><table class=\"s w4a6 h323\" id=\"_137e948c-000a-49b5-9cc6-ddf4d98f71e5\"><tr><td></td><td class=\"c x32d y1b59 w4a7 h324\"><div class=\"t m0 x1b7 h248 y1b58 ffb fs1 fc0 sc0 ls0 ws0\">Cemento,<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x32e y1b5a w4a8 h325\"><div class=\"t m0 x1b7 h248 y1b58 ffb fs1 fc0 sc0 ls0 ws0\">Gestione<span class=\"_ _82\"> </span></div></td><td class=\"c x32f y1b5a w4a9 h325\"><div class=\"t m0 x1b7 h248 y1b58 ffb fs1 fc0 sc0 ls0 ws0\">Altre</div></td><td class=\"c x330 y1b59 w4aa h324\"><div class=\"t m0 x1b7 h248 y1b58 ffb fs1 fc0 sc0 ls0 ws0\">Poste non<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x331 y1b5b w4ab h325\"><div class=\"t m0 x1b7 h248 y1b58 ffb fs1 fc0 sc0 ls0 ws0\">calcestruzzo<span class=\"_ _82\"> </span></div></td><td class=\"c x332 y1b5c w292 h1fc\"><div class=\"t m0 xc6 h248 y6a9 ffb fs1 fc0 sc0 ls0 ws0\">Editoria </div></td><td class=\"c x2d1 y1b5c wf3 h1fc\"><div class=\"t m0 x1b h248 y6a9 ffb fs1 fc0 sc0 ls0 ws0\">Costruzioni<span class=\"_ _6\"></span> </div></td><td></td><td></td><td class=\"c x333 y1b5b w4ac h325\"><div class=\"t m0 x1b7 h248 y1b58 ffb fs1 fc0 sc0 ls0 ws0\">allocate e<span class=\"_ _82\"> </span></div></td><td class=\"c x256 y1b5c w21a h1fc\"><div class=\"t m0 x1b h248 y6a9 ffb fs1 fc0 sc0 ls0 ws0\">Consolidato </div></td></tr><tr><td class=\"c x1f0 y1b5d w2ba h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">2023 </div></td><td class=\"c x334 y1b5e w4ad h326\"><div class=\"t m0 x1b7 h248 y1721 ffb fs1 fc0 sc0 ls0 ws0\">e inerti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x335 y1b5f w4ae h325\"><div class=\"t m0 x1b7 h248 y1b58 ffb fs1 fc0 sc0 ls0 ws0\">immobiliare<span class=\"_ _82\"> </span></div></td><td class=\"c x336 y1b5f w4af h325\"><div class=\"t m0 x1b7 h248 y1b58 ffb fs1 fc0 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _82\"> </span></div></td><td class=\"c x337 y1b5e w4b0 h326\"><div class=\"t m0 x1b7 h248 y1721 ffb fs1 fc0 sc0 ls0 ws0\">rettifiche<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y1b60 w2ba h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">Ricavi di settore<span class=\"_ _6\"></span> </div></td><td class=\"c x338 y1b60 w2bb h1fb\"><div class=\"t m0 x21 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">1.667.944 </div></td><td class=\"c x332 y1b60 w292 h1fb\"><div class=\"t m0 xcb h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">116.330 </div></td><td class=\"c x2d1 y1b60 wf3 h1fb\"><div class=\"t m0 x7 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">121.349 </div></td><td class=\"c x339 y1b60 wfb h1fb\"><div class=\"t m0 x1d h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">34.918 </div></td><td class=\"c x33a y1b60 w2bc h1fb\"><div class=\"t m0 xc7 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">284.110 </div></td><td class=\"c x33b y1b60 w2bd h1fb\"><div class=\"t m0 x7 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">(233.700) </div></td><td class=\"c x256 y1b60 w21a h1fb\"><div class=\"t m0 xca h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">1.990.949 </div></td></tr><tr><td class=\"c x1f0 y1b61 w2ba h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Ricavi intrasettore<span class=\"_ _6\"></span> </div></td><td class=\"c x338 y1b61 w2bb h1fb\"><div class=\"t m0 x22 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(37.934) </div></td><td class=\"c x332 y1b61 w292 h1fb\"><div class=\"t m0 x52 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(117) </div></td><td class=\"c x2d1 y1b61 wf3 h1fb\"><div class=\"t m0 x28 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(472) </div></td><td class=\"c x339 y1b61 wfb h1fb\"><div class=\"t m0 x38 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(36) </div></td><td class=\"c x33a y1b61 w2bc h1fb\"><div class=\"t m0 xc6 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(195.141) </div></td><td class=\"c x33b y1b61 w2bd h1fb\"><div class=\"t m0 x1d hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">233.700 </div></td><td class=\"c x256 y1b61 w21a h1fb\"><div class=\"t m0 x3f hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1f0 y1b62 w2ba h1ff\"><div class=\"t m0 x1b hed y12c8 ff1 fs1 fc0 sc0 ls0 ws0\">Ricavi operativi in <span class=\"_ _6\"></span>contribuzione </div></td><td class=\"c x338 y1b62 w2bb h1ff\"><div class=\"t m0 x21 hed y12c8 ff1 fs1 fc0 sc0 ls0 ws0\">1.630.010 </div></td><td class=\"c x332 y1b62 w292 h1ff\"><div class=\"t m0 xcb hed y12c8 ff1 fs1 fc0 sc0 ls0 ws0\">116.213 </div></td><td class=\"c x2d1 y1b62 wf3 h1ff\"><div class=\"t m0 x7 hed y12c8 ff1 fs1 fc0 sc0 ls0 ws0\">120.876 </div></td><td class=\"c x339 y1b62 wfb h1ff\"><div class=\"t m0 x1d hed y12c8 ff1 fs1 fc0 sc0 ls0 ws0\">34.882 </div></td><td class=\"c x33a y1b62 w2bc h1ff\"><div class=\"t m0 x45 hed y12c8 ff1 fs1 fc0 sc0 ls0 ws0\">88.969 </div></td><td></td><td class=\"c x256 y1b62 w21a h1ff\"><div class=\"t m0 xca hed y12c8 ff1 fs1 fc0 sc0 ls0 ws0\">1.990.949 </div></td></tr><tr><td class=\"c x1f0 y1b63 w2ba h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">Risultato di settore<span class=\"_ _6\"></span> (MOL) </div></td><td class=\"c x338 y1b63 w2bb h1fb\"><div class=\"t m0 x3b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">382.119 </div></td><td class=\"c x332 y1b63 w292 h1fb\"><div class=\"t m0 x21 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">7.119 </div></td><td class=\"c x2d1 y1b63 wf3 h1fb\"><div class=\"t m0 x3d h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">4.400 </div></td><td class=\"c x339 y1b63 wfb h1fb\"><div class=\"t m0 x1d h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">30.573 </div></td><td class=\"c x33a y1b63 w2bc h1fb\"><div class=\"t m0 x7 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">6.259 </div></td><td></td><td class=\"c x256 y1b63 w21a h1fb\"><div class=\"t m0 x22 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">430.470 </div></td></tr><tr><td class=\"c x1bf y1b64 w4b1 h291\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Ammortamenti, Sval<span class=\"_ _6\"></span>utazioni e<span class=\"_ _82\"> </span></div></td><td class=\"c x338 y1b65 w2bb h1fd\"><div class=\"t m0 x52 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(127.627) </div></td><td class=\"c x332 y1b65 w292 h1fd\"><div class=\"t m0 x19 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(6.942) </div></td><td class=\"c x2d1 y1b65 wf3 h1fd\"><div class=\"t m0 x22 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(8.019) </div></td><td class=\"c x339 y1b65 wfb h1fd\"><div class=\"t m0 x24 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(308) </div></td><td class=\"c x33a y1b65 w2bc h1fd\"><div class=\"t m0 xc7 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(19.092) </div></td><td></td><td class=\"c x256 y1b65 w21a h1fd\"><div class=\"t m0 x45 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(161.987) </div></td></tr><tr><td class=\"c x1bf y1b66 w4b2 h290\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">accantonamenti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1b67 w2ba h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">Risultato Operativ<span class=\"_ _6\"></span>o </div></td><td class=\"c x338 y1b67 w2bb h1fb\"><div class=\"t m0 x3b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">254.492 </div></td><td class=\"c x332 y1b67 w292 h1fb\"><div class=\"t m0 x3b h1fa y12be ff2 fs1 fc0 sc0 ls24 ws0\">177<span class=\"ls0\"> </span></div></td><td class=\"c x2d1 y1b67 wf3 h1fb\"><div class=\"t m0 x22 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">(3.619) </div></td><td class=\"c x339 y1b67 wfb h1fb\"><div class=\"t m0 x1d h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">30.265 </div></td><td class=\"c x33a y1b67 w2bc h1fb\"><div class=\"t m0 xc7 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">(12.833) </div></td><td></td><td class=\"c x256 y1b67 w21a h1fb\"><div class=\"t m0 x22 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">268.483 </div></td></tr><tr><td class=\"c x1bf y1b68 w4b3 h291\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Risultato netto valut<span class=\"_ _6\"></span>azione delle<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x33b y1b69 w2bd h1fd\"><div class=\"t m0 x3e hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">4.376 </div></td><td class=\"c x256 y1b69 w21a h1fd\"><div class=\"t m0 x24 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">4.376 </div></td></tr><tr><td class=\"c x1bf y1b6a w4b4 h290\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">partecipazioni al Pat<span class=\"_ _6\"></span>rimonio Netto<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1b6b w2ba h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Risultato della g<span class=\"_ _6\"></span>estione finanziaria<span class=\"_ _6\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x33b y1b6b w2bd h1fb\"><div class=\"t m0 x28 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">59.241 </div></td><td class=\"c x256 y1b6b w21a h1fb\"><div class=\"t m0 x15 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">59.241 </div></td></tr><tr><td class=\"c x1f0 y1b6c w2ba h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">Risultato ante im<span class=\"_ _6\"></span>poste </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x256 y1b6c w21a h1fb\"><div class=\"t m0 x22 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">332.100 </div></td></tr><tr><td class=\"c x1f0 y1b6d w2ba h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Imposte </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x256 y1b6d w21a h1fb\"><div class=\"t m0 x1c hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(70.513) </div></td></tr><tr><td class=\"c x1f0 y1b6e w2ba h249\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">Risultato del peri<span class=\"_ _6\"></span>odo </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x256 y1b6e w21a h249\"><div class=\"t m0 x22 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">261.586 </div></td></tr><tr><td class=\"c x1f0 y1b6f w2ba h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Attivit\u00e0 di settore <span class=\"_ _6\"></span> </div></td><td class=\"c x338 y1b6f w2bb h1fb\"><div class=\"t m0 x21 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">2.122.232 </div></td><td class=\"c x332 y1b6f w292 h1fb\"><div class=\"t m0 xcb hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">260.402 </div></td><td class=\"c x2d1 y1b6f wf3 h1fb\"><div class=\"t m0 x7 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">289.744 </div></td><td class=\"c x339 y1b6f wfb h1fb\"><div class=\"t m0 x7 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">387.374 </div></td><td class=\"c x33a y1b6f w2bc h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">1.098.616 </div></td><td></td><td class=\"c x256 y1b6f w21a h1fb\"><div class=\"t m0 xca hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">4.158.368 </div></td></tr><tr><td class=\"c x1f0 y1b70 w2ba h1ff\"><div class=\"t m0 x1b hed y12c8 ff1 fs1 fc0 sc0 ls0 ws0\">Passivit\u00e0 di settor<span class=\"_ _6\"></span>e </div></td><td class=\"c x338 y1b70 w2bb h1ff\"><div class=\"t m0 x3b hed y12c8 ff1 fs1 fc0 sc0 ls0 ws0\">709.684 </div></td><td class=\"c x332 y1b70 w292 h1ff\"><div class=\"t m0 x49 hed y12c8 ff1 fs1 fc0 sc0 ls0 ws0\">90.014 </div></td><td class=\"c x2d1 y1b70 wf3 h1ff\"><div class=\"t m0 x7 hed y12c8 ff1 fs1 fc0 sc0 ls0 ws0\">207.964 </div></td><td class=\"c x339 y1b70 wfb h1ff\"><div class=\"t m0 x7 hed y12c8 ff1 fs1 fc0 sc0 ls0 ws0\">155.649 </div></td><td class=\"c x33a y1b70 w2bc h1ff\"><div class=\"t m0 xc7 hed y12c8 ff1 fs1 fc0 sc0 ls0 ws0\">206.615 </div></td><td></td><td class=\"c x256 y1b70 w21a h1ff\"><div class=\"t m0 xca hed y12c8 ff1 fs1 fc0 sc0 ls0 ws0\">1.369.926 </div></td></tr><tr><td class=\"c x1bf y1b71 w4b5 h291\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Partecipazioni val<span class=\"_ _6\"></span>utate al Patrimoni<span class=\"_ _6\"></span>o<span class=\"_ _82\"> </span></div></td><td class=\"c x338 y1b72 w2bb h1fd\"><div class=\"t m0 x27 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">6.529 </div></td><td class=\"c x332 y1b72 w292 h1fd\"><div class=\"t m0 x38 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2d1 y1b72 wf3 h1fd\"><div class=\"t m0 x3b hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">22.307 </div></td><td class=\"c x339 y1b72 wfb h1fd\"><div class=\"t m0 x1d hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">14.790 </div></td><td class=\"c x33a y1b72 w2bc h1fd\"><div class=\"t m0 x2a hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x256 y1b72 w21a h1fd\"><div class=\"t m0 x15 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">43.625 </div></td></tr><tr><td class=\"c x1bf y1b73 w4b6 h290\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">netto<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1b74 w4b7 h291\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Investimenti in attivit<span class=\"_ _6\"></span>\u00e0 materiali e<span class=\"_ _82\"> </span></div></td><td class=\"c x338 y1b75 w2bb h1fd\"><div class=\"t m0 x3b hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">138.946 </div></td><td class=\"c x332 y1b75 w292 h1fd\"><div class=\"t m0 x21 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">1.855 </div></td><td class=\"c x2d1 y1b75 wf3 h1fd\"><div class=\"t m0 x3d hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">2.668 </div></td><td class=\"c x339 y1b75 wfb h1fd\"><div class=\"t m0 x38 hed y2b8 ff1 fs1 fc0 sc0 ls24 ws0\">589<span class=\"ls0\"> </span></div></td><td class=\"c x33a y1b75 w2bc h1fd\"><div class=\"t m0 x45 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">11.322 </div></td><td></td><td class=\"c x256 y1b75 w21a h1fd\"><div class=\"t m0 x22 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">155.380 </div></td></tr><tr><td class=\"c x1bf y1b76 w4b8 h290\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _82\"> </span></div></td><td class=\"c x32d y1b78 w4a7 h324\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">Cemento,<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x32e y1b79 w4a8 h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">Gestione<span class=\"_ _82\"> </span></div></td><td class=\"c x32f y1b79 w4a9 h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">Altre</div></td><td class=\"c x330 y1b78 w4aa h324\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">Poste non<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x331 y1b7a w4ab h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">calcestruzzo<span class=\"_ _82\"> </span></div></td><td class=\"c x332 y1b7b w292 h1fc\"><div class=\"t m0 xc6 h248 y6a9 ffb fs1 fc0 sc0 ls0 ws0\">Editoria </div></td><td class=\"c x2d1 y1b7b wf3 h1fc\"><div class=\"t m0 x1b h248 y6a9 ffb fs1 fc0 sc0 ls0 ws0\">Costruzioni<span class=\"_ _6\"></span> </div></td><td></td><td></td><td class=\"c x333 y1b7a w4ac h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">allocate e<span class=\"_ _82\"> </span></div></td><td class=\"c x256 y1b7b w1d8 h1fc\"><div class=\"t m0 x1b h248 y6a9 ffb fs1 fc0 sc0 ls0 ws0\">Consolidato </div></td></tr><tr><td class=\"c x1f0 y1b7c w141 h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">2024 </div></td><td class=\"c x334 y1b7d w4ad h326\"><div class=\"t m0 x1b7 h248 y1721 ffb fs1 fc0 sc0 ls0 ws0\">e inerti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x335 y1b7e w4ae h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">immobiliare<span class=\"_ _82\"> </span></div></td><td class=\"c x336 y1b7e w4af h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _82\"> </span></div></td><td class=\"c x337 y1b7d w4b0 h326\"><div class=\"t m0 x1b7 h248 y1721 ffb fs1 fc0 sc0 ls0 ws0\">rettifiche<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y1b7f w141 h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">Ricavi di settore<span class=\"_ _6\"></span> </div></td><td class=\"c x338 y1b7f w2bb h1fb\"><div class=\"t m0 x21 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">1.682.210 </div></td><td class=\"c x332 y1b7f w292 h1fb\"><div class=\"t m0 xcb h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">111.957 </div></td><td class=\"c x2d1 y1b7f wf3 h1fb\"><div class=\"t m0 x7 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">301.440 </div></td><td class=\"c x339 y1b7f wfb h1fb\"><div class=\"t m0 x1d h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">13.211 </div></td><td class=\"c x33a y1b7f w2bc h1fb\"><div class=\"t m0 x45 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">77.126 </div></td><td class=\"c x33b y1b7f w2bd h1fb\"><div class=\"t m0 x3b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">(45.844) </div></td><td class=\"c x256 y1b7f w1d8 h1fb\"><div class=\"t m0 xca h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">2.140.098 </div></td></tr><tr><td class=\"c x1f0 y1b80 w141 h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Ricavi intrasettore<span class=\"_ _6\"></span> </div></td><td class=\"c x338 y1b80 w2bb h1fb\"><div class=\"t m0 x22 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(45.436) </div></td><td class=\"c x332 y1b80 w292 h1fb\"><div class=\"t m0 x52 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(141) </div></td><td class=\"c x2d1 y1b80 wf3 h1fb\"><div class=\"t m0 x28 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(120) </div></td><td class=\"c x339 y1b80 wfb h1fb\"><div class=\"t m0 x25 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x33a y1b80 w2bc h1fb\"><div class=\"t m0 x1c hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(147) </div></td><td class=\"c x33b y1b80 w2bd h1fb\"><div class=\"t m0 x28 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">45.844 </div></td><td class=\"c x256 y1b80 w1d8 h1fb\"><div class=\"t m0 x3f hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1f0 y1b81 w141 h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Ricavi operativi in <span class=\"_ _6\"></span>contribuzione </div></td><td class=\"c x338 y1b81 w2bb h1fb\"><div class=\"t m0 x21 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">1.636.774 </div></td><td class=\"c x332 y1b81 w292 h1fb\"><div class=\"t m0 xcb hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">111.815 </div></td><td class=\"c x2d1 y1b81 wf3 h1fb\"><div class=\"t m0 x7 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">301.320 </div></td><td class=\"c x339 y1b81 wfb h1fb\"><div class=\"t m0 x1d hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">13.211 </div></td><td class=\"c x33a y1b81 w2bc h1fb\"><div class=\"t m0 x45 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">76.980 </div></td><td></td><td class=\"c x256 y1b81 w1d8 h1fb\"><div class=\"t m0 xca hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">2.140.098 </div></td></tr><tr><td class=\"c x1f0 y1b82 w141 h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">Risultato di settore<span class=\"_ _6\"></span> (MOL) </div></td><td class=\"c x338 y1b82 w2bb h1fb\"><div class=\"t m0 x3b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">414.112 </div></td><td class=\"c x332 y1b82 w292 h1fb\"><div class=\"t m0 x21 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">2.590 </div></td><td class=\"c x2d1 y1b82 wf3 h1fb\"><div class=\"t m0 x3b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">25.630 </div></td><td class=\"c x339 y1b82 wfb h1fb\"><div class=\"t m0 x3d h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">6.012 </div></td><td class=\"c x33a y1b82 w2bc h1fb\"><div class=\"t m0 xca h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">(8.944) </div></td><td></td><td class=\"c x256 y1b82 w1d8 h1fb\"><div class=\"t m0 x22 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">439.400 </div></td></tr><tr><td class=\"c x1bf y1b83 w4b1 h291\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Ammortamenti, Sval<span class=\"_ _6\"></span>utazioni e<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1b84 w4b2 h29a\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">accantonamenti<span class=\"_ _82\"> </span></div></td><td class=\"c x338 y1b85 w2bb h1fd\"><div class=\"t m0 x52 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(140.006) </div></td><td class=\"c x332 y1b85 w292 h1fd\"><div class=\"t m0 xc9 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(22.025) </div></td><td class=\"c x2d1 y1b85 wf3 h1fd\"><div class=\"t m0 x22 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(8.796) </div></td><td class=\"c x339 y1b85 wfb h1fd\"><div class=\"t m0 x24 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(244) </div></td><td class=\"c x33a y1b85 w2bc h1fd\"><div class=\"t m0 xca hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(6.082) </div></td><td></td><td class=\"c x256 y1b85 w1d8 h1fd\"><div class=\"t m0 x45 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(177.153) </div></td></tr><tr><td class=\"c x1f0 y1b86 w141 h1ff\"><div class=\"t m0 x1b h1fa y12c8 ff2 fs1 fc0 sc0 ls0 ws0\">Risultato Operativ<span class=\"_ _6\"></span>o </div></td><td class=\"c x338 y1b86 w2bb h1ff\"><div class=\"t m0 x3b h1fa y12c8 ff2 fs1 fc0 sc0 ls0 ws0\">274.106 </div></td><td class=\"c x332 y1b86 w292 h1ff\"><div class=\"t m0 xc9 h1fa y12c8 ff2 fs1 fc0 sc0 ls0 ws0\">(19.435) </div></td><td class=\"c x2d1 y1b86 wf3 h1ff\"><div class=\"t m0 x3b h1fa y12c8 ff2 fs1 fc0 sc0 ls0 ws0\">16.834 </div></td><td class=\"c x339 y1b86 wfb h1ff\"><div class=\"t m0 x3d h1fa y12c8 ff2 fs1 fc0 sc0 ls0 ws0\">5.768 </div></td><td class=\"c x33a y1b86 w2bc h1ff\"><div class=\"t m0 xc7 h1fa y12c8 ff2 fs1 fc0 sc0 ls0 ws0\">(15.026) </div></td><td></td><td class=\"c x256 y1b86 w1d8 h1ff\"><div class=\"t m0 x22 h1fa y12c8 ff2 fs1 fc0 sc0 ls0 ws0\">262.248 </div></td></tr><tr><td class=\"c x1bf y1b87 w4b3 h291\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Risultato netto valut<span class=\"_ _6\"></span>azione delle<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x33b y1b88 w2bd h1fd\"><div class=\"t m0 x3e hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">1.026 </div></td><td class=\"c x256 y1b88 w1d8 h1fd\"><div class=\"t m0 x24 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">1.026 </div></td></tr><tr><td class=\"c x1bf y1b89 w4b4 h29a\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">partecipazioni al Pat<span class=\"_ _6\"></span>rimonio Netto<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1b8a w141 h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Risultato della g<span class=\"_ _6\"></span>estione finanziaria<span class=\"_ _6\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x33b y1b8a w2bd h1fb\"><div class=\"t m0 x28 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">61.060 </div></td><td class=\"c x256 y1b8a w1d8 h1fb\"><div class=\"t m0 x15 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">61.060 </div></td></tr><tr><td class=\"c x1f0 y1b8b w141 h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">Risultato ante im<span class=\"_ _6\"></span>poste </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x256 y1b8b w1d8 h1fb\"><div class=\"t m0 x22 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">324.334 </div></td></tr><tr><td class=\"c x1f0 y1b8c w141 h249\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Imposte </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x256 y1b8c w1d8 h249\"><div class=\"t m0 x1c hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(66.792) </div></td></tr><tr><td class=\"c x1f0 y1b8d w141 h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">Risultato del peri<span class=\"_ _6\"></span>odo </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x256 y1b8d w1d8 h1fb\"><div class=\"t m0 x22 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">257.542 </div></td></tr><tr><td class=\"c x1f0 y1b8e w141 h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Attivit\u00e0 di settore <span class=\"_ _6\"></span> </div></td><td class=\"c x338 y1b8e w2bb h1fb\"><div class=\"t m0 x21 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">2.395.871 </div></td><td class=\"c x332 y1b8e w292 h1fb\"><div class=\"t m0 xcb hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">243.575 </div></td><td class=\"c x2d1 y1b8e wf3 h1fb\"><div class=\"t m0 x7 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">356.195 </div></td><td class=\"c x339 y1b8e wfb h1fb\"><div class=\"t m0 x7 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">287.437 </div></td><td class=\"c x33a y1b8e w2bc h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">1.504.446 </div></td><td></td><td class=\"c x256 y1b8e w1d8 h1fb\"><div class=\"t m0 xca hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">4.787.525 </div></td></tr><tr><td class=\"c x1f0 y1b8f w141 h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Passivit\u00e0 di settor<span class=\"_ _6\"></span>e </div></td><td class=\"c x338 y1b8f w2bb h1fb\"><div class=\"t m0 x3b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">756.796 </div></td><td class=\"c x332 y1b8f w292 h1fb\"><div class=\"t m0 x49 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">98.939 </div></td><td class=\"c x2d1 y1b8f wf3 h1fb\"><div class=\"t m0 x7 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">379.348 </div></td><td class=\"c x339 y1b8f wfb h1fb\"><div class=\"t m0 x7 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">111.035 </div></td><td class=\"c x33a y1b8f w2bc h1fb\"><div class=\"t m0 xc7 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">184.093 </div></td><td></td><td class=\"c x256 y1b8f w1d8 h1fb\"><div class=\"t m0 xca hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">1.530.211 </div></td></tr><tr><td class=\"c x1bf y1762 w4b5 h291\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Partecipazioni val<span class=\"_ _6\"></span>utate al Patrimoni<span class=\"_ _6\"></span>o<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1764 w4b6 h29a\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">netto<span class=\"_ _82\"> </span></div></td><td class=\"c x338 y1b90 w2bb h1fd\"><div class=\"t m0 x35 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">10.136 </div></td><td class=\"c x332 y1b90 w292 h1fd\"><div class=\"t m0 x38 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2d1 y1b90 wf3 h1fd\"><div class=\"t m0 x3b hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">22.345 </div></td><td class=\"c x339 y1b90 wfb h1fd\"><div class=\"t m0 x3d hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">6.210 </div></td><td class=\"c x33a y1b90 w2bc h1fd\"><div class=\"t m0 x38 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">1 </div></td><td></td><td class=\"c x256 y1b90 w1d8 h1fd\"><div class=\"t m0 x15 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">38.691 </div></td></tr><tr><td class=\"c x1bf y1b91 w4b7 h291\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Investimenti in attivit<span class=\"_ _6\"></span>\u00e0 materiali e<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y181e w4b8 h29a\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _82\"> </span></div></td><td class=\"c x338 y1b92 w2bb h1fd\"><div class=\"t m0 x3b hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">160.530 </div></td><td class=\"c x332 y1b92 w292 h1fd\"><div class=\"t m0 x21 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">4.057 </div></td><td class=\"c x2d1 y1b92 wf3 h1fd\"><div class=\"t m0 x3b hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">12.479 </div></td><td class=\"c x339 y1b92 wfb h1fd\"><div class=\"t m0 x38 hed y4fd ff1 fs1 fc0 sc0 ls24 ws0\">116<span class=\"ls0\"> </span></div></td><td class=\"c x33a y1b92 w2bc h1fd\"><div class=\"t m0 x45 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">18.802 </div></td><td></td><td class=\"c x256 y1b92 w1d8 h1fd\"><div class=\"t m0 x22 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">195.983 </div></td></tr></table>Il <span class=\"_ _17\"></span>settore <span class=\"_ _16\"></span>\u201cAltre <span class=\"_ _17\"></span>attivit\u00e0\u201d <span class=\"_ _16\"></span>comprende <span class=\"_ _16\"></span>i <span class=\"_ _0\"></span>dati <span class=\"_ _16\"></span>economici <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>patrimoniali <span class=\"_ _16\"></span>delle <span class=\"ff1\">socie<span class=\"_ _17\"></span>t\u00e0 co<span class=\"_ _17\"></span>ntrollate <span class=\"_ _17\"></span>che </span>svolgono preval<span class=\"_ _17\"></span>ent<span class=\"_ _6\"></span>emen<span class=\"_ _17\"></span>te attivit\u00e0 di na<span class=\"_ _17\"></span>tura finanziaria, in <span class=\"_ _0\"></span>qualit\u00e0 di<span class=\"_ _17\"></span> holding di <span class=\"_ _17\"></span>part<span class=\"_ _6\"></span>ecipazioni<span class=\"_ _17\"></span>, e delle societ\u00e0 cont<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ollate opera<span class=\"_ _0\"></span>tive nella prestazi<span class=\"_ _17\"></span>one di servizi di varia natura.  <span class=\"_ _26\"> </span>Le informazioni rela<span class=\"_ _17\"></span>tive alle aree geografiche sono le seguenti<span class=\"_ _17\"></span>: <table class=\"s w4a6 h327\" id=\"_20350257-7f5a-4a54-a8b7-ad72925a7934\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x33c y1b93 w4b9 h328\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">Cina,<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x31f y1b94 w4ba h329\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">Poste<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x33d y1b95 w4bb h328\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">Malesia</div></td><td class=\"c x33e y1b96 w4bc h328\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _82\"> </span></div></td><td class=\"c x33f y1b96 w4bd h328\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">non<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x340 y1b97 w2bf h24a\"><div class=\"t m0 x49 h248 y4f2 ffb fs1 fc0 sc0 ls0 ws0\">Italia </div></td><td class=\"c x341 y1b97 w2c0 h24a\"><div class=\"t m0 x1b h248 y4f2 ffb fs1 fc0 sc0 ls0 ws0\">Danimarca <span class=\"_ _6\"></span> </div></td><td class=\"c x275 y1b97 w1a6 h24a\"><div class=\"t m0 xf h248 y4f2 ffb fs1 fc0 sc0 ls0 ws0\">Belgio </div></td><td class=\"c x27b y1b97 w1a6 h24a\"><div class=\"t m0 xc7 h248 y4f2 ffb fs1 fc0 sc0 ls0 ws0\">USA </div></td><td class=\"c x2d2 y1b97 w2c1 h24a\"><div class=\"t m0 x1b h248 y4f2 ffb fs1 fc0 sc0 ls0 ws0\">Turchia </div></td><td class=\"c x342 y1b97 wc3 h24a\"><div class=\"t m0 xc9 h248 y4f2 ffb fs1 fc0 sc0 ls0 ws0\">Egitto </div></td><td class=\"c x343 y1b98 w4be h328\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls24 ws0\">e</div></td><td class=\"c x344 y1b99 w4bf h328\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">paesi<span class=\"_ _82\"> </span></div></td><td class=\"c x345 y1b99 w4c0 h328\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">allocate<span class=\"_ _82\"> </span></div></td><td class=\"c x256 y1b97 w21a h24a\"><div class=\"t m0 x1b h248 y4f2 ffb fs1 fc0 sc0 ls0 ws0\">Consolidato </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x344 y1b9a w4c1 h328\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">esteri<span class=\"_ _82\"> </span></div></td><td class=\"c x346 y1b9a w4be h328\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls24 ws0\">e<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y1b9b w2be h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">2023 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x347 y1b9c w4c2 h328\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">Australia<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x348 y1b9d w4b0 h32a\"><div class=\"t m0 x1b7 h248 y1721 ffb fs1 fc0 sc0 ls0 ws0\">rettifiche<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y1b9e w2be h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">Ricavi operativi<span class=\"_ _6\"></span> </div></td><td class=\"c x340 y1b9e w2bf h1fb\"><div class=\"t m0 xc7 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">467.881 </div></td><td class=\"c x341 y1b9e w2c0 h1fb\"><div class=\"t m0 x45 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">519.220 </div></td><td class=\"c x275 y1b9e w1a6 h1fb\"><div class=\"t m0 xc6 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">362.049 </div></td><td class=\"c x27b y1b9e w1a6 h1fb\"><div class=\"t m0 xc6 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">183.690 </div></td><td class=\"c x2d2 y1b9e w2c1 h1fb\"><div class=\"t m0 xc6 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">331.581 </div></td><td class=\"c x342 y1b9e wc3 h1fb\"><div class=\"t m0 xcb h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">50.345 </div></td><td class=\"c x349 y1b9e w2c2 h1fb\"><div class=\"t m0 x26 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">124.981 </div></td><td class=\"c x27d y1b9e w1a6 h1fb\"><div class=\"t m0 xc6 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">238.418 </div></td><td class=\"c x211 y1b9e w1a4 h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">(287.215) </div></td><td class=\"c x256 y1b9e w21a h1fb\"><div class=\"t m0 xca h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">1.990.949 </div></td></tr><tr><td class=\"c x1f0 y1b9f w2be h1fd\"><div class=\"t m0 x1b hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">Ricavi intrasettore<span class=\"_ _6\"></span> </div></td><td class=\"c x340 y1b9f w2bf h1fd\"><div class=\"t m0 xc6 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(173.330) </div></td><td class=\"c x341 y1b9f w2c0 h1fd\"><div class=\"t m0 x45 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(83.882) </div></td><td class=\"c x34a y1ba0 w4c3 h291\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">-<span class=\"_ _82\"> </span></div></td><td class=\"c x27b y1b9f w1a6 h1fd\"><div class=\"t m0 xcb hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(1.116) </div></td><td class=\"c x2d2 y1b9f w2c1 h1fd\"><div class=\"t m0 x1b hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(16.145) </div></td><td class=\"c x342 y1b9f wc3 h1fd\"><div class=\"t m0 xc9 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(8.934) </div></td><td class=\"c x349 y1b9f w2c2 h1fd\"><div class=\"t m0 x38 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x27d y1b9f w1a6 h1fd\"><div class=\"t m0 xcb hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(3.804) </div></td><td class=\"c x211 y1b9f w1a4 h1fd\"><div class=\"t m0 x26 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">287.215 </div></td><td class=\"c x256 y1b9f w21a h1fd\"><div class=\"t m0 x3f hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1bf y1ba1 w4c4 h291\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Ricavi operativi in<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x34b y1ba2 w4c5 h29a\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">3<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1ba3 w4c6 h29a\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">contribuzione<span class=\"_ _82\"> </span></div></td><td class=\"c x340 y1ba4 w2bf h1fd\"><div class=\"t m0 xc7 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">294.551 </div></td><td class=\"c x341 y1ba4 w2c0 h1fd\"><div class=\"t m0 x45 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">435.338 </div></td><td class=\"c x275 y1ba4 w1a6 h1fd\"><div class=\"t m0 xc6 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">362.046 </div></td><td class=\"c x27b y1ba4 w1a6 h1fd\"><div class=\"t m0 xc6 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">182.574 </div></td><td class=\"c x2d2 y1ba4 w2c1 h1fd\"><div class=\"t m0 xc6 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">315.435 </div></td><td class=\"c x342 y1ba4 wc3 h1fd\"><div class=\"t m0 xcb hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">41.412 </div></td><td class=\"c x349 y1ba4 w2c2 h1fd\"><div class=\"t m0 x26 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">124.981 </div></td><td class=\"c x27d y1ba4 w1a6 h1fd\"><div class=\"t m0 xc6 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">234.614 </div></td><td></td><td class=\"c x256 y1ba4 w21a h1fd\"><div class=\"t m0 xca hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">1.990.949 </div></td></tr><tr><td class=\"c x1bf y1ba5 w4c7 h295\"><div class=\"t m0 x1b7 h1fa y172f ff2 fs1 fc0 sc0 ls0 ws0\">Risultato di settore<span class=\"_ _82\"> </span></div></td><td class=\"c x340 y1ba6 w2bf h1fd\"><div class=\"t m0 x45 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">22.747 </div></td><td class=\"c x341 y1ba6 w2c0 h1fd\"><div class=\"t m0 x45 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">168.302 </div></td><td class=\"c x275 y1ba6 w1a6 h1fd\"><div class=\"t m0 x26 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">97.559 </div></td><td class=\"c x27b y1ba6 w1a6 h1fd\"><div class=\"t m0 x26 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">26.282 </div></td><td class=\"c x2d2 y1ba6 w2c1 h1fd\"><div class=\"t m0 x26 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">65.196 </div></td><td class=\"c x342 y1ba6 wc3 h1fd\"><div class=\"t m0 xcb h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">12.539 </div></td><td class=\"c x349 y1ba6 w2c2 h1fd\"><div class=\"t m0 x49 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">26.879 </div></td><td class=\"c x27d y1ba6 w1a6 h1fd\"><div class=\"t m0 x26 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">10.965 </div></td><td></td><td class=\"c x256 y1ba6 w21a h1fd\"><div class=\"t m0 x22 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">430.470 </div></td></tr><tr><td class=\"c x1bf y1764 w4c8 h296\"><div class=\"t m0 x1b7 h1fa y1721 ff2 fs1 fc0 sc0 ls0 ws0\">(Mol)<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1b91 w4c9 h291\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Ammort., accant., <span class=\"_ _6\"></span>e<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y181e w4ca h29a\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">svalutazioni<span class=\"_ _82\"> </span></div></td><td class=\"c x340 y1a0b w2bf h1fd\"><div class=\"t m0 xc7 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(32.530) </div></td><td class=\"c x341 y1a0b w2c0 h1fd\"><div class=\"t m0 x45 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(38.478) </div></td><td class=\"c x275 y1a0b w1a6 h1fd\"><div class=\"t m0 x1b hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(33.602) </div></td><td class=\"c x27b y1a0b w1a6 h1fd\"><div class=\"t m0 x1b hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(16.463) </div></td><td class=\"c x2d2 y1a0b w2c1 h1fd\"><div class=\"t m0 x1b hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(18.880) </div></td><td class=\"c x342 y1a0b wc3 h1fd\"><div class=\"t m0 xc9 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(2.005) </div></td><td class=\"c x349 y1a0b w2c2 h1fd\"><div class=\"t m0 x49 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(8.615) </div></td><td class=\"c x27d y1a0b w1a6 h1fd\"><div class=\"t m0 x1b hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(11.416) </div></td><td></td><td class=\"c x256 y1a0b w21a h1fd\"><div class=\"t m0 x45 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">(161.987) </div></td></tr></table><div class=\"gs14\"><table class=\"s w4a6 h32b\" id=\"_76a6e335-622a-480d-ad1f-7a9536c4593b\"><tr><td class=\"c x1f0 y1ba7 w2be h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">Risultato operati<span class=\"_ _6\"></span>vo </div></td><td class=\"c x340 y1ba7 w2bf h1fb\"><div class=\"t m0 xca h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">(9.784) </div></td><td class=\"c x341 y1ba7 w2c0 h1fb\"><div class=\"t m0 x45 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">129.825 </div></td><td class=\"c x275 y1ba7 w1a6 h1fb\"><div class=\"t m0 x26 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">63.958 </div></td><td class=\"c x27b y1ba7 w1a6 h1fb\"><div class=\"t m0 x49 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">9.819 </div></td><td class=\"c x2d2 y1ba7 w2c1 h1fb\"><div class=\"t m0 x26 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">46.316 </div></td><td class=\"c x342 y1ba7 wc3 h1fb\"><div class=\"t m0 xcb h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">10.534 </div></td><td class=\"c x349 y1ba7 w2c2 h1fb\"><div class=\"t m0 x49 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">18.264 </div></td><td class=\"c x27d y1ba7 w1a6 h1fb\"><div class=\"t m0 x45 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">(450) </div></td><td></td><td class=\"c x256 y1ba7 w21a h1fb\"><div class=\"t m0 x22 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">268.483 </div></td></tr><tr><td class=\"c x1bf y1758 w4cb h291\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Risultato della val<span class=\"_ _6\"></span>ut. a<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y175a w4cc h290\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">P.Netto<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x211 y1ba8 w1a4 h1fd\"><div class=\"t m0 x52 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">4.376 </div></td><td class=\"c x256 y1ba8 w21a h1fd\"><div class=\"t m0 x24 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">4.376 </div></td></tr><tr><td class=\"c x1f0 y1ba9 w2be h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Gestione finanziari<span class=\"_ _6\"></span>a </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x211 y1ba9 w1a4 h1fb\"><div class=\"t m0 x49 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">59.241 </div></td><td class=\"c x256 y1ba9 w21a h1fb\"><div class=\"t m0 x15 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">59.241 </div></td></tr><tr><td class=\"c x1bf y1baa w4cd h32c\"><div class=\"t m0 x1b7 h1fa y1716 ff2 fs1 fc0 sc0 ls0 ws0\">Risultato ante<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x256 y1bab w21a h1fd\"><div class=\"t m0 x22 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">332.100 </div></td></tr><tr><td class=\"c x1bf y1947 w4ce h296\"><div class=\"t m0 x1b7 h1fa y1721 ff2 fs1 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1bac w2be h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Imposte </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x256 y1bac w21a h1fb\"><div class=\"t m0 x1c hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(70.513) </div></td></tr><tr><td class=\"c x1f0 y1bad w2be h1ff\"><div class=\"t m0 x1b h1fa y12c8 ff2 fs1 fc0 sc0 ls0 ws0\">Risultato del peri<span class=\"_ _6\"></span>odo </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x256 y1bad w21a h1ff\"><div class=\"t m0 x22 h1fa y12c8 ff2 fs1 fc0 sc0 ls0 ws0\">261.586 </div></td></tr><tr><td class=\"c x1f0 y1bae w2be h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Totale Attivit\u00e0 </div></td><td class=\"c x340 y1bae w2bf h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">1.681.142<span class=\"_ _6\"></span> </div></td><td class=\"c x341 y1bae w2c0 h1fb\"><div class=\"t m0 x45 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">705.080 </div></td><td class=\"c x275 y1bae w1a6 h1fb\"><div class=\"t m0 xc6 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">492.611 </div></td><td class=\"c x27b y1bae w1a6 h1fb\"><div class=\"t m0 xc6 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">359.153 </div></td><td class=\"c x2d2 y1bae w2c1 h1fb\"><div class=\"t m0 xc6 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">526.322 </div></td><td class=\"c x342 y1bae wc3 h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">117.255 </div></td><td class=\"c x349 y1bae w2c2 h1fb\"><div class=\"t m0 x26 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">145.810 </div></td><td class=\"c x27d y1bae w1a6 h1fb\"><div class=\"t m0 xc6 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">130.994 </div></td><td></td><td class=\"c x256 y1bae w21a h1fb\"><div class=\"t m0 xca hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">4.158.368 </div></td></tr><tr><td class=\"c x1f0 y1baf w2be h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Totale Passivit\u00e0<span class=\"_ _6\"></span> </div></td><td class=\"c x340 y1baf w2bf h1fb\"><div class=\"t m0 xc7 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">565.519 </div></td><td class=\"c x341 y1baf w2c0 h1fb\"><div class=\"t m0 x45 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">332.208 </div></td><td class=\"c x275 y1baf w1a6 h1fb\"><div class=\"t m0 xc6 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">172.911 </div></td><td class=\"c x27b y1baf w1a6 h1fb\"><div class=\"t m0 x26 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">68.181 </div></td><td class=\"c x2d2 y1baf w2c1 h1fb\"><div class=\"t m0 xc6 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">109.397 </div></td><td class=\"c x342 y1baf wc3 h1fb\"><div class=\"t m0 xcb hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">29.665 </div></td><td class=\"c x349 y1baf w2c2 h1fb\"><div class=\"t m0 x49 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">28.591 </div></td><td class=\"c x27d y1baf w1a6 h1fb\"><div class=\"t m0 x26 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">63.455 </div></td><td></td><td class=\"c x256 y1baf w21a h1fb\"><div class=\"t m0 xca hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">1.369.926 </div></td></tr><tr><td class=\"c x1bf y1762 w4cf h291\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Partecipazioni val<span class=\"_ _6\"></span>utate<span class=\"_ _82\"> </span></div></td><td class=\"c x340 y1bb0 w2bf h1fd\"><div class=\"t m0 x45 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">30.962 </div></td><td class=\"c x341 y1bb0 w2c0 h1fd\"><div class=\"t m0 x1d hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">4.249 </div></td><td class=\"c x275 y1bb0 w1a6 h1fd\"><div class=\"t m0 x1c hed y2b8 ff1 fs1 fc0 sc0 ls24 ws0\">143<span class=\"ls0\"> </span></div></td><td class=\"c x27b y1bb0 w1a6 h1fd\"><div class=\"t m0 x24 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2d2 y1bb0 w2c1 h1fd\"><div class=\"t m0 x24 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x342 y1bb0 wc3 h1fd\"><div class=\"t m0 x24 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x349 y1bb0 w2c2 h1fd\"><div class=\"t m0 x38 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x27d y1bb0 w1a6 h1fd\"><div class=\"t m0 x49 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">8.272 </div></td><td></td><td class=\"c x256 y1bb0 w21a h1fd\"><div class=\"t m0 x15 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">43.625 </div></td></tr><tr><td class=\"c x1bf y1764 w4d0 h290\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">al P. Netto<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1b91 w4d1 h291\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Inv Imm. Materiali<span class=\"_ _6\"></span> e<span class=\"_ _82\"> </span></div></td><td class=\"c x340 y1bb1 w2bf h1fd\"><div class=\"t m0 x45 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">16.187 </div></td><td class=\"c x341 y1bb1 w2c0 h1fd\"><div class=\"t m0 x1c hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">61.291 </div></td><td class=\"c x275 y1bb1 w1a6 h1fd\"><div class=\"t m0 x26 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">37.262 </div></td><td class=\"c x27b y1bb1 w1a6 h1fd\"><div class=\"t m0 x26 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">12.849 </div></td><td class=\"c x2d2 y1bb1 w2c1 h1fd\"><div class=\"t m0 x26 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">17.704 </div></td><td class=\"c x342 y1bb1 wc3 h1fd\"><div class=\"t m0 x49 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">2.878 </div></td><td class=\"c x349 y1bb1 w2c2 h1fd\"><div class=\"t m0 x52 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">7.209 </div></td><td class=\"c x27d y1bb1 w1a6 h1fd\"><div class=\"t m0 x27 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x256 y1bb1 w21a h1fd\"><div class=\"t m0 x22 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">155.380 </div></td></tr><tr><td class=\"c x1bf y181e w4d2 h290\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">Immateriali<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table></div><div class=\"gs37\"><table class=\"s w4a6 h32d\" id=\"_9bd6237c-77e8-474a-bfad-a829424de574\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x33c y1bb2 w4b9 h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">Cina,<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x31f y1bb3 w4ba h32e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">Poste<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x33d y1bb4 w4bb h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">Malesia</div></td><td class=\"c x33e y1bb5 w4bc h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _82\"> </span></div></td><td class=\"c x33f y1bb5 w4bd h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">non<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x340 y1bb6 w2bf h24d\"><div class=\"t m0 x49 h248 y4ec ffb fs1 fc0 sc0 ls0 ws0\">Italia </div></td><td class=\"c x341 y1bb6 w2c0 h24d\"><div class=\"t m0 x1b h248 y4ec ffb fs1 fc0 sc0 ls0 ws0\">Danimarca <span class=\"_ _6\"></span> </div></td><td class=\"c x275 y1bb6 w1a6 h24d\"><div class=\"t m0 xf h248 y4ec ffb fs1 fc0 sc0 ls0 ws0\">Belgio </div></td><td class=\"c x27b y1bb6 w1a6 h24d\"><div class=\"t m0 xc7 h248 y4ec ffb fs1 fc0 sc0 ls0 ws0\">USA </div></td><td class=\"c x2d2 y1bb6 w2c1 h24d\"><div class=\"t m0 x1b h248 y4ec ffb fs1 fc0 sc0 ls0 ws0\">Turchia </div></td><td class=\"c x342 y1bb6 wc3 h24d\"><div class=\"t m0 xc9 h248 y4ec ffb fs1 fc0 sc0 ls0 ws0\">Egitto </div></td><td class=\"c x343 y1bb7 w4be h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls24 ws0\">e</div></td><td class=\"c x344 y1bb8 w4bf h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">paesi<span class=\"_ _82\"> </span></div></td><td class=\"c x345 y1bb8 w4c0 h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">allocate<span class=\"_ _82\"> </span></div></td><td class=\"c x256 y1bb6 w1d8 h24d\"><div class=\"t m0 x1b h248 y4ec ffb fs1 fc0 sc0 ls0 ws0\">Consolidato </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x344 y1bb9 w4c1 h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">esteri<span class=\"_ _82\"> </span></div></td><td class=\"c x346 y1bb9 w4be h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls24 ws0\">e<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y1bba w2c3 h249\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">2024 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x347 y1bbb w4c2 h28e\"><div class=\"t m0 x1b7 h248 y1b77 ffb fs1 fc0 sc0 ls0 ws0\">Australia<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x348 y1bbc w4b0 h326\"><div class=\"t m0 x1b7 h248 y1721 ffb fs1 fc0 sc0 ls0 ws0\">rettifiche<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y1bbd w2c3 h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">Ricavi operativi<span class=\"_ _6\"></span> </div></td><td class=\"c x340 y1bbd w2bf h1fb\"><div class=\"t m0 xc7 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">637.023 </div></td><td class=\"c x341 y1bbd w2c0 h1fb\"><div class=\"t m0 x45 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">496.288 </div></td><td class=\"c x275 y1bbd w1a6 h1fb\"><div class=\"t m0 xc6 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">337.856 </div></td><td class=\"c x27b y1bbd w1a6 h1fb\"><div class=\"t m0 xc6 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">179.261 </div></td><td class=\"c x2d2 y1bbd w2c1 h1fb\"><div class=\"t m0 xc6 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">408.599 </div></td><td class=\"c x342 y1bbd wc3 h1fb\"><div class=\"t m0 xcb h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">41.655 </div></td><td class=\"c x349 y1bbd w2c2 h1fb\"><div class=\"t m0 x26 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">109.147 </div></td><td class=\"c x27d y1bbd w1a6 h1fb\"><div class=\"t m0 xc6 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">217.484 </div></td><td class=\"c x211 y1bbd w1a4 h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">(287.215) </div></td><td class=\"c x256 y1bbd w1d8 h1fb\"><div class=\"t m0 xca h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">2.140.098 </div></td></tr><tr><td class=\"c x1f0 y1bbe w2c3 h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Ricavi intrasettore<span class=\"_ _6\"></span> </div></td><td class=\"c x340 y1bbe w2bf h1fb\"><div class=\"t m0 xc6 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(173.330) </div></td><td class=\"c x341 y1bbe w2c0 h1fb\"><div class=\"t m0 x45 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(83.882) </div></td><td class=\"c x275 y1bbe w1a6 h1fb\"><div class=\"t m0 x3b hed y12be ff1 fs1 fc0 sc0 ls3d ws0\">(3)<span class=\"ls0\"> </span></div></td><td class=\"c x27b y1bbe w1a6 h1fb\"><div class=\"t m0 xcb hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(1.116) </div></td><td class=\"c x2d2 y1bbe w2c1 h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(16.145) </div></td><td class=\"c x342 y1bbe wc3 h1fb\"><div class=\"t m0 xc9 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(8.934) </div></td><td class=\"c x349 y1bbe w2c2 h1fb\"><div class=\"t m0 x38 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x27d y1bbe w1a6 h1fb\"><div class=\"t m0 xcb hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(3.804) </div></td><td class=\"c x211 y1bbe w1a4 h1fb\"><div class=\"t m0 x26 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">287.215 </div></td><td class=\"c x256 y1bbe w1d8 h1fb\"><div class=\"t m0 x3f hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1f0 y1bbf w2c3 h1fd\"><div class=\"t m0 x1b hed y6a9 ff1 fs1 fc0 sc0 ls0 ws0\">Ricavi operativi in </div><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">contribuzione </div></td><td class=\"c x340 y1bbf w2bf h1fd\"><div class=\"t m0 xc7 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">463.693 </div></td><td class=\"c x341 y1bbf w2c0 h1fd\"><div class=\"t m0 x45 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">412.406 </div></td><td class=\"c x275 y1bbf w1a6 h1fd\"><div class=\"t m0 xc6 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">337.853 </div></td><td class=\"c x27b y1bbf w1a6 h1fd\"><div class=\"t m0 xc6 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">178.145 </div></td><td class=\"c x2d2 y1bbf w2c1 h1fd\"><div class=\"t m0 xc6 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">392.453 </div></td><td class=\"c x342 y1bbf wc3 h1fd\"><div class=\"t m0 xcb hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">32.722 </div></td><td class=\"c x349 y1bbf w2c2 h1fd\"><div class=\"t m0 x26 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">109.147 </div></td><td class=\"c x27d y1bbf w1a6 h1fd\"><div class=\"t m0 xc6 hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">213.680 </div></td><td></td><td class=\"c x256 y1bbf w1d8 h1fd\"><div class=\"t m0 xca hed y4fd ff1 fs1 fc0 sc0 ls0 ws0\">2.140.098 </div></td></tr><tr><td class=\"c x1bf y1bc0 w4c7 h295\"><div class=\"t m0 x1b7 h1fa y172f ff2 fs1 fc0 sc0 ls0 ws0\">Risultato di settore<span class=\"_ _82\"> </span></div></td><td class=\"c x340 y1bc1 w2bf h1fd\"><div class=\"t m0 x45 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">22.194 </div></td><td class=\"c x341 y1bc1 w2c0 h1fd\"><div class=\"t m0 x45 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">159.795 </div></td><td class=\"c x275 y1bc1 w1a6 h1fd\"><div class=\"t m0 x26 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">93.942 </div></td><td class=\"c x27b y1bc1 w1a6 h1fd\"><div class=\"t m0 x26 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">24.774 </div></td><td class=\"c x2d2 y1bc1 w2c1 h1fd\"><div class=\"t m0 x26 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">86.771 </div></td><td class=\"c x342 y1bc1 wc3 h1fd\"><div class=\"t m0 xcb h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">16.874 </div></td><td class=\"c x349 y1bc1 w2c2 h1fd\"><div class=\"t m0 x49 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">21.240 </div></td><td class=\"c x27d y1bc1 w1a6 h1fd\"><div class=\"t m0 x26 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">13.811 </div></td><td></td><td class=\"c x256 y1bc1 w1d8 h1fd\"><div class=\"t m0 x22 h1fa y4fd ff2 fs1 fc0 sc0 ls0 ws0\">439.400 </div></td></tr><tr><td class=\"c x1bf y1bc2 w4c8 h296\"><div class=\"t m0 x1b7 h1fa y1721 ff2 fs1 fc0 sc0 ls0 ws0\">(Mol)<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1bc3 w4c9 h297\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Ammort., accant., <span class=\"_ _6\"></span>e<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1bc4 w4ca h290\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">svalutazioni<span class=\"_ _82\"> </span></div></td><td class=\"c x340 y1bc5 w2bf h200\"><div class=\"t m0 xc7 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(35.817) </div></td><td class=\"c x341 y1bc5 w2c0 h200\"><div class=\"t m0 x45 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(43.076) </div></td><td class=\"c x275 y1bc5 w1a6 h200\"><div class=\"t m0 x1b hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(38.041) </div></td><td class=\"c x27b y1bc5 w1a6 h200\"><div class=\"t m0 x1b hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(16.346) </div></td><td class=\"c x2d2 y1bc5 w2c1 h200\"><div class=\"t m0 x1b hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(22.322) </div></td><td class=\"c x342 y1bc5 wc3 h200\"><div class=\"t m0 xc9 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(2.204) </div></td><td class=\"c x349 y1bc5 w2c2 h200\"><div class=\"t m0 x49 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(8.909) </div></td><td class=\"c x27d y1bc5 w1a6 h200\"><div class=\"t m0 x1b hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(10.439) </div></td><td></td><td class=\"c x256 y1bc5 w1d8 h200\"><div class=\"t m0 x45 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">(177.152) </div></td></tr><tr><td class=\"c x1f0 y1bc6 w2c3 h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">Risultato operati<span class=\"_ _6\"></span>vo </div></td><td class=\"c x340 y1bc6 w2bf h1fb\"><div class=\"t m0 xc7 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">(13.623) </div></td><td class=\"c x341 y1bc6 w2c0 h1fb\"><div class=\"t m0 x45 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">116.719 </div></td><td class=\"c x275 y1bc6 w1a6 h1fb\"><div class=\"t m0 x26 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">55.901 </div></td><td class=\"c x27b y1bc6 w1a6 h1fb\"><div class=\"t m0 x49 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">8.428 </div></td><td class=\"c x2d2 y1bc6 w2c1 h1fb\"><div class=\"t m0 x26 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">64.448 </div></td><td class=\"c x342 y1bc6 wc3 h1fb\"><div class=\"t m0 xcb h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">14.670 </div></td><td class=\"c x349 y1bc6 w2c2 h1fb\"><div class=\"t m0 x49 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">12.331 </div></td><td class=\"c x27d y1bc6 w1a6 h1fb\"><div class=\"t m0 x49 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">3.373 </div></td><td></td><td class=\"c x256 y1bc6 w1d8 h1fb\"><div class=\"t m0 x22 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">262.248 </div></td></tr><tr><td class=\"c x1f0 y1bc7 w2c3 h1fd\"><div class=\"t m0 x1b hed y6a9 ff1 fs1 fc0 sc0 ls0 ws0\">Risultato della val<span class=\"_ _6\"></span>ut. a </div><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">P.Netto </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x211 y1bc7 w1a4 h1fd\"><div class=\"t m0 x52 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">1.026 </div></td><td class=\"c x256 y1bc7 w1d8 h1fd\"><div class=\"t m0 x24 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">1.026 </div></td></tr><tr><td class=\"c x1f0 y1bc8 w2c3 h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Gestione finanziari<span class=\"_ _6\"></span>a </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x211 y1bc8 w1a4 h1fb\"><div class=\"t m0 x49 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">61.060 </div></td><td class=\"c x256 y1bc8 w1d8 h1fb\"><div class=\"t m0 x15 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">61.060 </div></td></tr><tr><td class=\"c x1bf y1bc9 w4cd h295\"><div class=\"t m0 x1b7 h1fa y172f ff2 fs1 fc0 sc0 ls0 ws0\">Risultato ante<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x256 y1bca w1d8 h1fd\"><div class=\"t m0 x22 h1fa y2b8 ff2 fs1 fc0 sc0 ls0 ws0\">324.334 </div></td></tr><tr><td class=\"c x1bf y1bcb w4ce h296\"><div class=\"t m0 x1b7 h1fa y1721 ff2 fs1 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1bcc w2c3 h24e\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Imposte </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x256 y1bcc w1d8 h24e\"><div class=\"t m0 x1c hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">(66.792) </div></td></tr><tr><td class=\"c x1f0 y1bcd w2c3 h1fb\"><div class=\"t m0 x1b h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">Risultato del peri<span class=\"_ _6\"></span>odo </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x256 y1bcd w1d8 h1fb\"><div class=\"t m0 x22 h1fa y12be ff2 fs1 fc0 sc0 ls0 ws0\">257.542 </div></td></tr><tr><td class=\"c x1f0 y1bce w2c3 h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Totale Attivit\u00e0 </div></td><td class=\"c x340 y1bce w2bf h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">2.163.417<span class=\"_ _6\"></span> </div></td><td class=\"c x341 y1bce w2c0 h1fb\"><div class=\"t m0 x45 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">661.517 </div></td><td class=\"c x275 y1bce w1a6 h1fb\"><div class=\"t m0 xc6 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">510.024 </div></td><td class=\"c x27b y1bce w1a6 h1fb\"><div class=\"t m0 xc6 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">369.274 </div></td><td class=\"c x2d2 y1bce w2c1 h1fb\"><div class=\"t m0 xc6 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">671.465 </div></td><td class=\"c x342 y1bce wc3 h1fb\"><div class=\"t m0 xcb hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">95.633 </div></td><td class=\"c x349 y1bce w2c2 h1fb\"><div class=\"t m0 x26 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">168.800 </div></td><td class=\"c x27d y1bce w1a6 h1fb\"><div class=\"t m0 xc6 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">147.395 </div></td><td></td><td class=\"c x256 y1bce w1d8 h1fb\"><div class=\"t m0 xca hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">4.787.525 </div></td></tr><tr><td class=\"c x1f0 y1bcf w2c3 h1fb\"><div class=\"t m0 x1b hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">Totale Passivit\u00e0<span class=\"_ _6\"></span> </div></td><td class=\"c x340 y1bcf w2bf h1fb\"><div class=\"t m0 xc7 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">671.364 </div></td><td class=\"c x341 y1bcf w2c0 h1fb\"><div class=\"t m0 x45 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">328.192 </div></td><td class=\"c x275 y1bcf w1a6 h1fb\"><div class=\"t m0 xc6 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">176.631 </div></td><td class=\"c x27b y1bcf w1a6 h1fb\"><div class=\"t m0 x26 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">72.093 </div></td><td class=\"c x2d2 y1bcf w2c1 h1fb\"><div class=\"t m0 xc6 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">157.017 </div></td><td class=\"c x342 y1bcf wc3 h1fb\"><div class=\"t m0 xcb hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">23.823 </div></td><td class=\"c x349 y1bcf w2c2 h1fb\"><div class=\"t m0 x49 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">36.659 </div></td><td class=\"c x27d y1bcf w1a6 h1fb\"><div class=\"t m0 x26 hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">64.432 </div></td><td></td><td class=\"c x256 y1bcf w1d8 h1fb\"><div class=\"t m0 xca hed y12be ff1 fs1 fc0 sc0 ls0 ws0\">1.530.211 </div></td></tr><tr><td class=\"c x1bf y1bd0 w4cf h297\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Partecipazioni val<span class=\"_ _6\"></span>utate<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1bd1 w4d0 h298\"><div class=\"t m0 x1b7 hed y174b ff1 fs1 fc0 sc0 ls0 ws0\">al P. Netto<span class=\"_ _82\"> </span></div></td><td class=\"c x340 y1bd2 w2bf h200\"><div class=\"t m0 x45 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">22.424 </div></td><td class=\"c x341 y1bd2 w2c0 h200\"><div class=\"t m0 x1d hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">7.719 </div></td><td class=\"c x275 y1bd2 w1a6 h200\"><div class=\"t m0 x1c hed y2b8 ff1 fs1 fc0 sc0 ls24 ws0\">143<span class=\"ls0\"> </span></div></td><td class=\"c x27b y1bd2 w1a6 h200\"><div class=\"t m0 x24 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2d2 y1bd2 w2c1 h200\"><div class=\"t m0 x24 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x342 y1bd2 wc3 h200\"><div class=\"t m0 x24 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x349 y1bd2 w2c2 h200\"><div class=\"t m0 x38 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x27d y1bd2 w1a6 h200\"><div class=\"t m0 x49 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">8.405 </div></td><td></td><td class=\"c x256 y1bd2 w1d8 h200\"><div class=\"t m0 x15 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">38.691 </div></td></tr><tr><td class=\"c x1bf y1bd3 w4d1 h299\"><div class=\"t m0 x1b7 hed y171a ff1 fs1 fc0 sc0 ls0 ws0\">Inv Imm. Materiali<span class=\"_ _6\"></span> e<span class=\"_ _82\"> </span></div></td><td class=\"c x340 y1bd4 w2bf h1fe\"><div class=\"t m0 x45 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">32.316 </div></td><td class=\"c x341 y1bd4 w2c0 h1fe\"><div class=\"t m0 x1c hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">47.809 </div></td><td class=\"c x275 y1bd4 w1a6 h1fe\"><div class=\"t m0 x26 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">65.025 </div></td><td class=\"c x27b y1bd4 w1a6 h1fe\"><div class=\"t m0 x49 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">7.672 </div></td><td class=\"c x2d2 y1bd4 w2c1 h1fe\"><div class=\"t m0 x26 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">20.990 </div></td><td class=\"c x342 y1bd4 wc3 h1fe\"><div class=\"t m0 x49 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">6.745 </div></td><td class=\"c x349 y1bd4 w2c2 h1fe\"><div class=\"t m0 x52 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">4.249 </div></td><td class=\"c x27d y1bd4 w1a6 h1fe\"><div class=\"t m0 x26 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">11.175 </div></td><td></td><td class=\"c x256 y1bd4 w1d8 h1fe\"><div class=\"t m0 x22 hed y2b8 ff1 fs1 fc0 sc0 ls0 ws0\">195.983 </div></td></tr><tr><td class=\"c x1bf y181e w4d2 h29a\"><div class=\"t m0 x1b7 hed y1721 ff1 fs1 fc0 sc0 ls0 ws0\">Immateriali<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-534": {
   "value": "<div class=\"c w2 h0 gs39\"><div class=\"t m0 x2 hd y1569 ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h27 yb4d ffb fs7 fc1 sc0 ls1 ws0\">33.<span class=\"ls0\"> <span class=\"_ _17\"></span>Transazioni con parti<span class=\"_ _0\"></span> correlate </span></div><div class=\"t m0 x2 hd yb1e ff1 fs7 fc0 sc0 ls0 ws0\"> <span class=\"_ _26\"> </span>Le operazioni poste i<span class=\"_ _0\"></span>n essere dalle societ\u00e0 del<span class=\"_ _0\"></span> Gruppo con parti cor<span class=\"_ _0\"></span>relate ivi incl<span class=\"_ _0\"></span>use le </div><div class=\"t m0 x2 hd y42e ff1 fs7 fc0 sc0 ls0 ws0\">operazioni <span class=\"_ _1f\"> </span>infragruppo, <span class=\"_ _1f\"> </span>rientrano <span class=\"_ _21\"> </span>generalmente <span class=\"_ _1f\"> </span>nella <span class=\"_ _1f\"> </span>gestione <span class=\"_ _21\"> </span>ordinaria. <span class=\"_ _21\"> </span>Non <span class=\"_ _21\"> </span>si <span class=\"_ _21\"> </span>rilevano </div><div class=\"t m0 x2 hd yfd4 ff7 fs7 fc0 sc0 ls0 ws0\">operazioni di cara<span class=\"_ _0\"></span>ttere atipi<span class=\"_ _17\"></span>co o <span class=\"_ _6\"></span>inusuale, es<span class=\"_ _0\"></span>tranee alla nor<span class=\"_ _0\"></span>male gestione <span class=\"_ _0\"></span>dell\u2019i<span class=\"_ _0\"></span>mpresa<span class=\"_ _6\"></span><span class=\"ff1\">. </span></div><div class=\"t m0 xfd hd y156a ff1 fs7 fc0 sc0 ls0 ws0\">Nella <span class=\"_ _12\"></span>tabella <span class=\"_ _19\"> </span>seguente <span class=\"_ _19\"> </span>si <span class=\"_ _19\"> </span>riepilogano <span class=\"_ _12\"></span>i <span class=\"_ _19\"> </span>rapporti <span class=\"_ _19\"> </span>economici <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>patrimonial<span class=\"_ _0\"></span>i <span class=\"_ _19\"> </span>con <span class=\"_ _19\"> </span>parti </div><div class=\"t m0 x2 hd y1054 ff1 fs7 fc0 sc0 ls0 ws0\">correlate al 31<span class=\"_ _0\"></span> dicembre <span class=\"ls1\">2024</span>: </div></div><div class=\"gs3a\"><table class=\"s w4d3 h32f\" id=\"_e6969b33-8169-4fa3-b1a3-aa9837fb68db\"><tr><td></td><td></td><td class=\"c x34c y1bd5 w4d4 h330\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x34d y1bd6 w434 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _82\"> </span></div></td><td class=\"c x34e y1bd6 w4d5 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _82\"> </span></div></td><td class=\"c x350 y1bd6 w4d6 h331\" colspan=\"2\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _82\"> </span></div><div class=\"t m0 x34f h103 y1bd7 ff2 fs8 fc0 sc0 ls0 ws0\">Incidenza<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y1bd8 w19c h11d\"><div class=\"t m0 x5e h103 y92d ff2 fs8 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x351 y1bd9 w4d7 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _82\"> </span></div></td><td class=\"c x353 y1bd9 w4d8 h2e9\" colspan=\"2\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _82\"> </span></div><div class=\"t m0 x352 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">sottoposte<span class=\"_ _82\"> </span></div></td><td class=\"c x354 y1bd9 w4d4 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _82\"> </span></div></td><td class=\"c x34d y1bda w4d9 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">parti<span class=\"_ _82\"> </span></div></td><td class=\"c x355 y1bda w4d9 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">parti<span class=\"_ _82\"> </span></div></td><td class=\"c x356 y1bda w4da h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">voce di</div></td><td class=\"c x357 y1bd9 w4da h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">% sulla<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x358 y1bdb w4db h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">controllanti<span class=\"_ _82\"> </span></div></td><td class=\"c x359 y1bdb w4dc h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">collegate<span class=\"_ _82\"> </span></div></td><td class=\"c x35a y1bdb w4dd h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">al comune<span class=\"_ _82\"> </span></div></td><td class=\"c x35b y1bdb w4de h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">consortili<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td class=\"c x357 y1bdb w4da h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">voce di<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y1bdc w19c h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Rapporti patri<span class=\"_ _0\"></span>moniali </div></td><td></td><td class=\"c x35c y1bdd w4df h2d4\" colspan=\"2\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">controllo<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x2fe y1bde w4e0 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">correlate<span class=\"_ _82\"> </span></div><div class=\"t m0 x35d h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">correlate<span class=\"_ _82\"> </span></div></td><td class=\"c x35e y1bde w4e1 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Bilancio<span class=\"_ _82\"> </span></div></td><td class=\"c x35f y1bdd w4e2 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y1bdf w19c h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Crediti commer<span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>iali </div></td><td></td><td class=\"c x360 y1bdf w2c4 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">179<span class=\"ls0\"> </span></div></td><td class=\"c x30a y1bdf w2c5 h1ed\"><div class=\"t m0 x3d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.776 </div></td><td class=\"c x361 y1bdf w2c6 h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">52.583 </div></td><td class=\"c x25d y1bdf w94 h1ed\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.613 </div></td><td class=\"c x25e y1bdf w94 h1ed\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">57.151 </div></td><td class=\"c x362 y1bdf w2c7 h1ed\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">288.585 </div></td><td class=\"c x1f6 y1bdf w2c8 h1ed\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">19,8% </div></td></tr><tr><td class=\"c x1bf y1be0 w4e3 h2b4\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x360 y1be1 w2c4 h101\"><div class=\"t m0 x1d h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">1.476 </div></td><td class=\"c x30a y1be1 w2c5 h101\"><div class=\"t m0 x4a h43 y8d5 ff1 fs8 fc0 sc0 ls10 ws0\">30<span class=\"ls0\"> </span></div></td><td class=\"c x361 y1be1 w2c6 h101\"><div class=\"t m0 x21 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">33.580 </div></td><td></td><td class=\"c x25e y1be1 w94 h101\"><div class=\"t m0 xca h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">35.086 </div></td><td class=\"c x362 y1be1 w2c7 h101\"><div class=\"t m0 x19 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">113.649 </div></td><td class=\"c x1f6 y1be1 w2c8 h101\"><div class=\"t m0 x7 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">30,9% </div></td></tr><tr><td class=\"c x1bf y1a1f w4e4 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">correnti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1be2 w19c h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 cor<span class=\"_ _0\"></span>renti </div></td><td class=\"c x363 y1be2 w2bd h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">67<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x30a y1be2 w2c5 h1ed\"><div class=\"t m0 x14f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">8 </div></td><td></td><td></td><td class=\"c x25e y1be2 w94 h1ed\"><div class=\"t m0 x27 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">75<span class=\"ls0\"> </span></div></td><td class=\"c x362 y1be2 w2c7 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">28.874 </div></td><td class=\"c x1f6 y1be2 w2c8 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">0,3% </div></td></tr><tr><td class=\"c x1bf y1953 w4e5 h2b4\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>iarie<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x30a y1be3 w2c5 h101\"><div class=\"t m0 x22 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">11.596 </div></td><td></td><td></td><td class=\"c x25e y1be3 w94 h101\"><div class=\"t m0 xca h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">11.596 </div></td><td class=\"c x362 y1be3 w2c7 h101\"><div class=\"t m0 x19 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">319.078 </div></td><td class=\"c x1f6 y1be3 w2c8 h101\"><div class=\"t m0 x1d h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">3,6% </div></td></tr><tr><td class=\"c x1bf y1955 w4e6 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">non correnti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1be4 w19c h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti commerciali<span class=\"_ _0\"></span> </div></td><td class=\"c x363 y1be4 w2bd h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">38<span class=\"ls0\"> </span></div></td><td class=\"c x360 y1be4 w2c4 h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">62 </div></td><td class=\"c x30a y1be4 w2c5 h1ed\"><div class=\"t m0 x3d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1.504 </div></td><td class=\"c x361 y1be4 w2c6 h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">28.600 </div></td><td class=\"c x25d y1be4 w94 h1ed\"><div class=\"t m0 x35 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">263<span class=\"ls0\"> </span></div></td><td class=\"c x25e y1be4 w94 h1ed\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">30.467 </div></td><td class=\"c x362 y1be4 w2c7 h1ed\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">390.924 </div></td><td class=\"c x1f6 y1be4 w2c8 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">7,8% </div></td></tr><tr><td class=\"c x1bf y1957 w4e5 h2b4\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>iarie<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x30a y18f0 w2c5 h101\"><div class=\"t m0 x3d h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">3.369 </div></td><td class=\"c x361 y18f0 w2c6 h101\"><div class=\"t m0 x21 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">10.301 </div></td><td></td><td class=\"c x25e y18f0 w94 h101\"><div class=\"t m0 xca h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">13.670 </div></td><td class=\"c x362 y18f0 w2c7 h101\"><div class=\"t m0 x19 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\">126.273 </div></td><td class=\"c x1f6 y18f0 w2c8 h101\"><div class=\"t m0 x7 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">10,8% </div></td></tr><tr><td class=\"c x1bf y1959 w4e4 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">correnti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1a28 w4e7 h2d3\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Altre passivit\u00e0<span class=\"_ _82\"> </span></div></td><td class=\"c x363 y1be5 w2bd h101\"><div class=\"t m0 x24 h103 y156f ff2 fs8 fc0 sc0 ls0 ws0\">1.<span class=\"ls10\">561</span> </div></td><td></td><td class=\"c x30a y1be5 w2c5 h101\"><div class=\"t m0 x38 h43 y156f ff1 fs8 fc0 sc0 ls10 ws0\">208<span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x25e y1be5 w94 h101\"><div class=\"t m0 x7 h103 y156f ff2 fs8 fc0 sc0 ls0 ws0\">1.769 </div></td><td class=\"c x362 y1be5 w2c7 h101\"><div class=\"t m0 x19 h103 y156f ff2 fs8 fc0 sc0 ls0 ws0\">124.702 </div></td><td class=\"c x1f6 y1be5 w2c8 h101\"><div class=\"t m0 x1d h43 y156f ff1 fs8 fc0 sc0 ls0 ws0\">1,4% </div></td></tr><tr><td class=\"c x1bf y181e w46e h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">correnti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table></div><table class=\"s w4e8 h304\" id=\"_18a93de8-4c20-4b58-a89e-daec651558ea\"><tr><td class=\"c x1f0 y1be6 w19c h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Rapporti economi<span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>i </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1be7 w19c h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Ricavi </div></td><td></td><td class=\"c x30a y1be7 w2c5 h1ec\"><div class=\"t m0 x3d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">4.600 </div></td><td class=\"c x361 y1be7 w2c6 h1ec\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">40.002 </div></td><td class=\"c x25d y1be7 w94 h1ec\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2.959 </div></td><td class=\"c x25e y1be7 w94 h1ec\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">47.561 </div></td><td class=\"c x362 y1be7 w2c7 h1ec\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">1.928.620 </div></td><td class=\"c x1f6 y1be7 w2c8 h1ec\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2,5% </div></td></tr><tr><td class=\"c x1f0 y1be8 w19c h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri ricavi ope<span class=\"_ _0\"></span>rativi </div></td><td></td><td class=\"c x30a y1be8 w2c5 h1ed\"><div class=\"t m0 x3d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">6.235 </div></td><td class=\"c x361 y1be8 w2c6 h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3.851 </div></td><td></td><td class=\"c x25e y1be8 w94 h1ed\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">10.085 </div></td><td class=\"c x362 y1be8 w2c7 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">49.957 </div></td><td class=\"c x1f6 y1be8 w2c8 h1ed\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">20,2% </div></td></tr><tr><td class=\"c x1f0 y1be9 w19c h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Costi per mater<span class=\"_ _17\"></span>ie <span class=\"_ _6\"></span>prime </div></td><td></td><td></td><td></td><td></td><td class=\"c x25e y1be9 w94 h1ed\"><div class=\"t m0 x2a h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x362 y1be9 w2c7 h1ed\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">470.197 </div></td><td class=\"c x1f6 y1be9 w2c8 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">0,0% </div></td></tr><tr><td class=\"c x1f0 y1bea w19c h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri costi opera<span class=\"_ _0\"></span>tivi </div></td><td></td><td class=\"c x30a y1bea w2c5 h1ec\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">921<span class=\"ls0\"> </span></div></td><td class=\"c x361 y1bea w2c6 h1ec\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">77.855 </div></td><td class=\"c x25d y1bea w94 h1ec\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x25e y1bea w94 h1ec\"><div class=\"t m0 xca h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">78.777 </div></td><td class=\"c x362 y1bea w2c7 h1ec\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">541.017 </div></td><td class=\"c x1f6 y1bea w2c8 h1ec\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">14,6% </div></td></tr><tr><td class=\"c x1f0 y1beb w19c h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Proventi finanziari<span class=\"_ _17\"></span> </div></td><td></td><td class=\"c x30a y1beb w2c5 h1ed\"><div class=\"t m0 x14f h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x361 y1beb w2c6 h1ed\"><div class=\"t m0 x24 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">387<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x25e y1beb w94 h1ed\"><div class=\"t m0 x35 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">387<span class=\"ls0\"> </span></div></td><td class=\"c x362 y1beb w2c7 h1ed\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">108.541 </div></td><td class=\"c x1f6 y1beb w2c8 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">0,4% </div></td></tr><tr><td class=\"c x1f0 y1bec w19c h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Oneri finanziari<span class=\"_ _17\"></span> </div></td><td class=\"c x363 y1bec w2bd h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">38<span class=\"ls0\"> </span></div></td><td class=\"c x30a y1bec w2c5 h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">167<span class=\"ls0\"> </span></div></td><td class=\"c x361 y1bec w2c6 h1ed\"><div class=\"t m0 x4a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x25d y1bec w94 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls10 ws0\">34<span class=\"ls0\"> </span></div></td><td class=\"c x25e y1bec w94 h1ed\"><div class=\"t m0 x35 h103 y1b6 ff2 fs8 fc0 sc0 ls10 ws0\">240<span class=\"ls0\"> </span></div></td><td class=\"c x362 y1bec w2c7 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">45.413 </div></td><td class=\"c x1f6 y1bec w2c8 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">0,5% </div></td></tr></table>31.12.2024 Societ\u00e0 controllanti Societ\u00e0 collegate <table class=\"s w4d3 h332\" id=\"_e76fe9ac-2737-4752-ad42-b2013de9750a\"><tr><td></td><td></td><td></td><td class=\"c x34c y1bed w4d4 h333\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _82\"> </span></div></td><td></td><td class=\"c x34d y1bee w434 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _82\"> </span></div></td><td class=\"c x34e y1bee w4d5 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _82\"> </span></div></td><td class=\"c x350 y1bee w4d6 h334\" colspan=\"2\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _82\"> </span></div><div class=\"t m0 x34f h103 y1bef ff2 fs8 fc0 sc0 ls0 ws0\">Incidenza<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x364 y1bf0 w4e9 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">sottoposte<span class=\"_ _82\"> </span></div></td><td class=\"c x354 y1bf0 w4d4 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _82\"> </span></div></td><td class=\"c x34d y1bf1 w4d9 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">parti<span class=\"_ _82\"> </span></div></td><td class=\"c x355 y1bf1 w4d9 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">parti<span class=\"_ _82\"> </span></div></td><td class=\"c x356 y1bf1 w4da h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">voce di</div></td><td class=\"c x357 y1bf0 w4da h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">% sulla<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x35a y18af w4dd h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">al comune<span class=\"_ _82\"> </span></div></td><td class=\"c x35b y18af w4de h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">consortili<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td class=\"c x357 y18af w4da h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">voce di<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y1bf2 w1b0 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Rapporti patri<span class=\"_ _0\"></span>moniali </div></td><td></td><td></td><td class=\"c x35c y1bf3 w4df h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">controllo<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x2fe y1bf4 w4e0 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">correlate<span class=\"_ _82\"> </span></div><div class=\"t m0 x35d h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">correlate<span class=\"_ _82\"> </span></div></td><td class=\"c x35e y1bf4 w4e1 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Bilancio<span class=\"_ _82\"> </span></div></td><td class=\"c x35f y1bf3 w4e2 h2c9\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y1bf5 w1b0 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Crediti commer<span class=\"_ _17\"></span>c<span class=\"_ _6\"></span>iali </div></td><td></td><td class=\"c x360 y1bf5 w2c4 h1ed\"><div class=\"t m0 x28 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">145 </span> </div></td><td class=\"c x30a y1bf5 w2c5 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.902  </div></td><td class=\"c x361 y1bf5 w2c6 h1ed\"><div class=\"t m0 xca h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 51.500  </div></td><td class=\"c x25d y1bf5 w94 h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x25e y1bf5 w94 h1ed\"><div class=\"t m0 x19 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 53.548  </div></td><td class=\"c x362 y1bf5 w2c7 h1ed\"><div class=\"t m0 x26 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 331.935  </div></td><td class=\"c x1f6 y1bf5 w1f5 h1ed\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">16,1% </div></td></tr><tr><td class=\"c x1bf y1bf6 w4e3 h2b4\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie</div></td><td></td><td class=\"c x360 y1bf7 w2c4 h101\"><div class=\"t m0 x2b h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x30a y1bf7 w2c5 h101\"><div class=\"t m0 x2a h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">30 </span> </div></td><td class=\"c x361 y1bf7 w2c6 h101\"><div class=\"t m0 x26 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> 156.445  </div></td><td></td><td class=\"c x25e y1bf7 w94 h101\"><div class=\"t m0 xf h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\"> 156.475  </div></td><td class=\"c x362 y1bf7 w2c7 h101\"><div class=\"t m0 x26 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\"> 236.709  </div></td><td class=\"c x1f6 y1bf7 w1f5 h101\"><div class=\"t m0 x7 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">66,1% </div></td></tr><tr><td class=\"c x1bf y1bf8 w4e4 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">correnti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1bf9 w1b0 h226\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 cor<span class=\"_ _0\"></span>renti </div></td><td class=\"c x363 y1bf9 w2bd h226\"><div class=\"t m0 x3d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.571  </div></td><td></td><td class=\"c x30a y1bf9 w2c5 h226\"><div class=\"t m0 x37 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">8 </span> </div></td><td></td><td></td><td class=\"c x25e y1bf9 w94 h226\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 1.579  </div></td><td class=\"c x362 y1bf9 w2c7 h226\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 43.392  </div></td><td class=\"c x1f6 y1bf9 w1f5 h226\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">3,6% </div></td></tr><tr><td class=\"c x1bf y1bfa w4e5 h2b4\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>iarie</div></td><td></td><td></td><td class=\"c x30a y1bfb w2c5 h101\"><div class=\"t m0 x7 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> 14.155  </div></td><td></td><td></td><td class=\"c x25e y1bfb w94 h101\"><div class=\"t m0 x19 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\"> 14.155  </div></td><td class=\"c x362 y1bfb w2c7 h101\"><div class=\"t m0 x26 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\"> 274.563  </div></td><td class=\"c x1f6 y1bfb w1f5 h101\"><div class=\"t m0 x1d h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">5,2% </div></td></tr><tr><td class=\"c x1bf y1bfc w4e6 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">non correnti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y1bfd w4ea h2b5\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 non</div></td><td></td><td></td><td class=\"c x30a y1bfe w2c5 h101\"><div class=\"t m0 x25 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td></td><td></td><td class=\"c x25e y1bfe w94 h101\"><div class=\"t m0 x2a h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x362 y1bfe w2c7 h101\"><div class=\"t m0 x7 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\"> 1.433  </div></td><td class=\"c x1f6 y1bfe w1f5 h101\"><div class=\"t m0 x1d h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">0,0% </div></td></tr><tr><td class=\"c x1bf y1bff w4e4 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">correnti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1c00 w1b0 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Debiti commerciali<span class=\"_ _0\"></span> </div></td><td class=\"c x363 y1c00 w2bd h1ed\"><div class=\"t m0 x29 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">184 </span> </div></td><td class=\"c x360 y1c00 w2c4 h1ed\"><div class=\"t m0 x38 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">45 </span> </div></td><td class=\"c x30a y1c00 w2c5 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 1.450  </div></td><td class=\"c x361 y1c00 w2c6 h1ed\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 108.932  </div></td><td class=\"c x25d y1c00 w94 h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x25e y1c00 w94 h1ed\"><div class=\"t m0 xf h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 110.611  </div></td><td class=\"c x362 y1c00 w2c7 h1ed\"><div class=\"t m0 x26 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 542.112  </div></td><td class=\"c x1f6 y1c00 w1f5 h1ed\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">20,4% </div></td></tr><tr><td class=\"c x1bf y1be0 w4e5 h2b5\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _17\"></span>z<span class=\"_ _6\"></span>iarie</div></td><td class=\"c x363 y1c01 w2bd h101\"><div class=\"t m0 x14f h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">8 </span> </div></td><td></td><td class=\"c x30a y1c01 w2c5 h101\"><div class=\"t m0 x1d h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> 5.798  </div></td><td class=\"c x361 y1c01 w2c6 h101\"><div class=\"t m0 xca h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> 10.002  </div></td><td></td><td class=\"c x25e y1c01 w94 h101\"><div class=\"t m0 x19 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\"> 15.808  </div></td><td class=\"c x362 y1c01 w2c7 h101\"><div class=\"t m0 x49 h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\"> 99.828  </div></td><td class=\"c x1f6 y1c01 w1f5 h101\"><div class=\"t m0 x7 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">15,8% </div></td></tr><tr><td class=\"c x1bf y1c02 w4e4 h2b3\"><div class=\"t m0 x1b7 h43 y17fc ff1 fs8 fc0 sc0 ls0 ws0\">correnti<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1c03 w1b0 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 cor<span class=\"_ _0\"></span>renti </div></td><td class=\"c x363 y1c03 w2bd h1ed\"><div class=\"t m0 x2b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">66 </span> </div></td><td></td><td class=\"c x30a y1c03 w2c5 h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">26 </span> </div></td><td></td><td></td><td class=\"c x25e y1c03 w94 h1ed\"><div class=\"t m0 x28 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">91 </span> </div></td><td class=\"c x362 y1c03 w2c7 h1ed\"><div class=\"t m0 x26 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 124.446  </div></td><td class=\"c x1f6 y1c03 w1f5 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">0,1% </div></td></tr><tr><td class=\"c x1f0 y1c04 w1b0 h1ed\"><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">Rapporti econo<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ici </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1c05 w1b0 h101\"><div class=\"t m0 x1b h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">Ricavi </div></td><td></td><td></td><td class=\"c x30a y1c05 w2c5 h101\"><div class=\"t m0 x27 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">199 </span> </div></td><td class=\"c x361 y1c05 w2c6 h101\"><div class=\"t m0 x26 h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> 141.673  </div></td><td class=\"c x25d y1c05 w94 h101\"><div class=\"t m0 x2a h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x25e y1c05 w94 h101\"><div class=\"t m0 xf h103 y8d5 ff2 fs8 fc0 sc0 ls0 ws0\"> 141.872  </div></td><td class=\"c x362 y1c05 w2c7 h101\"><div class=\"t m0 x25 h103 y8c3 ff2 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1b h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\">2.093.267  </div></td><td class=\"c x1f6 y1c05 w1f5 h101\"><div class=\"t m0 x1d h43 y8d5 ff1 fs8 fc0 sc0 ls0 ws0\">6,8% </div></td></tr><tr><td class=\"c x1f0 y1c06 w1b0 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri ricavi ope<span class=\"_ _0\"></span>rativi </div></td><td></td><td></td><td class=\"c x30a y1c06 w2c5 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">304 </span> </div></td><td class=\"c x361 y1c06 w2c6 h1ed\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 6.861  </div></td><td></td><td class=\"c x25e y1c06 w94 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 7.165  </div></td><td class=\"c x362 y1c06 w2c7 h1ed\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 46.797  </div></td><td class=\"c x1f6 y1c06 w1f5 h1ed\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">15,3% </div></td></tr><tr><td class=\"c x1f0 y1c07 w1b0 h1ec\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Altri costi opera<span class=\"_ _0\"></span>tivi </div></td><td></td><td></td><td class=\"c x30a y1c07 w2c5 h1ec\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">898 </span> </div></td><td class=\"c x361 y1c07 w2c6 h1ec\"><div class=\"t m0 x26 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 168.760  </div></td><td class=\"c x25d y1c07 w94 h1ec\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x25e y1c07 w94 h1ec\"><div class=\"t m0 xf h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 169.658  </div></td><td class=\"c x362 y1c07 w2c7 h1ec\"><div class=\"t m0 x26 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 667.343  </div></td><td class=\"c x1f6 y1c07 w1f5 h1ec\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">25,4% </div></td></tr><tr><td class=\"c x1f0 y1c08 w1b0 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Proventi finanziari<span class=\"_ _17\"></span> </div></td><td></td><td></td><td class=\"c x30a y1c08 w2c5 h1ed\"><div class=\"t m0 x25 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x361 y1c08 w2c6 h1ed\"><div class=\"t m0 x7 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> 2.763  </div></td><td></td><td class=\"c x25e y1c08 w94 h1ed\"><div class=\"t m0 x21 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 2.763  </div></td><td class=\"c x362 y1c08 w2c7 h1ed\"><div class=\"t m0 x26 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 125.844  </div></td><td class=\"c x1f6 y1c08 w1f5 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">2,2% </div></td></tr><tr><td class=\"c x1f0 y191d w1b0 h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Oneri finanziari<span class=\"_ _17\"></span> </div></td><td class=\"c x363 y191d w2bd h1ed\"><div class=\"t m0 x29 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">155 </span> </div></td><td></td><td class=\"c x30a y191d w2c5 h1ed\"><div class=\"t m0 x27 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">153 </span> </div></td><td class=\"c x361 y191d w2c6 h1ed\"><div class=\"t m0 x23 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x25d y191d w94 h1ed\"><div class=\"t m0 x2a h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x25e y191d w94 h1ed\"><div class=\"t m0 x1d h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> <span class=\"ls10\">309 </span> </div></td><td class=\"c x362 y191d w2c7 h1ed\"><div class=\"t m0 x49 h103 y1b6 ff2 fs8 fc0 sc0 ls0 ws0\"> 58.845  </div></td><td class=\"c x1f6 y191d w1f5 h1ed\"><div class=\"t m0 x1d h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">0,5% </div></td></tr></table> <span class=\"_ _71\"> </span> <span class=\"_ _30\"> </span>Le posizioni nei confronti delle societ\u00e0 conso<span class=\"_ _17\"></span>rtili <span class=\"_ _6\"></span>sono relative all<span class=\"_ _17\"></span>a gestione operativa de<span class=\"ls9\">lla</span> <span class=\"_ _15\"></span>controllata <span class=\"_ _14\"></span>Vianini <span class=\"_ _14\"></span>Lavori <span class=\"_ _15\"></span>SpA <span class=\"_ _14\"></span>con <span class=\"_ _15\"></span>consorzi <span class=\"_ _14\"></span>e <span class=\"_ _15\"></span>societ\u00e0 <span class=\"_ _14\"></span>consortili <span class=\"_ _14\"></span>che <span class=\"_ _15\"></span>funzionano <span class=\"_ _14\"></span>con <span class=\"_ _15\"></span>il sistema \u201ca ribal<span class=\"_ _0\"></span>tamento costi\u201d<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span><span class=\"ff1\">  </span> <span class=\"_ _26\"> </span>Le <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _12\"></span>finanziarie <span class=\"_ _15\"></span>non <span class=\"_ _12\"></span>correnti <span class=\"_ _3\"></span>e <span class=\"_ _12\"></span>correnti <span class=\"_ _12\"></span>verso <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>sotto <span class=\"_ _12\"></span>comu<span class=\"_ _0\"></span>ne <span class=\"_ _3\"></span>cont<span class=\"_ _6\"></span>rollo<span class=\"_ _17\"></span> riguardano <span class=\"_ _3\"></span>i <span class=\"_ _12\"></span>contratti <span class=\"_ _3\"></span>di <span class=\"_ _12\"></span>affitto <span class=\"_ _12\"></span>delle <span class=\"_ _3\"></span>sedi <span class=\"_ _12\"></span>sociali <span class=\"_ _3\"></span>della <span class=\"_ _12\"></span>Capogruppo<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>alcune <span class=\"_ _3\"></span>controllate<span class=\"ls13\">, </span>contabilizzati in acco<span class=\"_ _17\"></span>rdo all\u2019IFRS 16.<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-535": {
   "value": "34.<span class=\"ls0\"> <span class=\"_ _17\"></span>Transazioni con ammin<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span>stratori, sindac<span class=\"_ _17\"></span>i <span class=\"_ _6\"></span>e pers<span class=\"_ _17\"></span>onale dirigente della Societ\u00e0 </span>Nel <span class=\"_ _16\"></span>corso <span class=\"_ _17\"></span>dell\u2019esercizio <span class=\"_ _16\"></span>non <span class=\"_ _16\"></span>sono <span class=\"_ _17\"></span>stati <span class=\"_ _16\"></span>erogati <span class=\"_ _16\"></span>finanziamenti <span class=\"_ _17\"></span>ad <span class=\"_ _16\"></span>amministratori, <span class=\"_ _16\"></span>sindaci e dirigenti aventi respon<span class=\"_ _17\"></span>sabilit\u00e0 strategiche ed all<span class=\"_ _17\"></span>a data del 31 dicembre 2024 il Gruppo non<span class=\"_ _17\"></span> vanta crediti pe<span class=\"_ _0\"></span>r finanziamenti loro<span class=\"_ _0\"></span> concessi. Si <span class=\"_ _22\"> </span>precisa <span class=\"_ _a\"> </span>che, <span class=\"_ _22\"> </span>alla <span class=\"_ _a\"> </span>data <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>31 <span class=\"_ _a\"> </span>dicembre <span class=\"_ _22\"> </span><span class=\"ls1\">2024</span>, <span class=\"_ _22\"> </span>i <span class=\"_ _22\"> </span>compensi<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>spettanti <span class=\"_ _a\"> </span>agli amministratori <span class=\"_ _16\"></span>per <span class=\"_ _17\"></span>cariche <span class=\"_ _17\"></span>ricoperte <span class=\"_ _17\"></span>nella <span class=\"_ _16\"></span>Societ\u00e0 <span class=\"_ _16\"></span>e nel<span class=\"_ _17\"></span> G<span class=\"_ _0\"></span>ruppo <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>pari <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>8,7 <span class=\"_ _17\"></span>milioni <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>Euro (7,4 milioni di Euro nel<span class=\"_ _17\"></span> 2023). Tali compensi<span class=\"_ _0\"></span> rappresentano benefici a<span class=\"_ _17\"></span> breve termine. La societ\u00e0 non ha<span class=\"_ _0\"></span> in organico diri<span class=\"_ _0\"></span>genti con responsa<span class=\"_ _0\"></span>bilit\u00e0 strategiche. Per <span class=\"_ _6\"></span>il dettaglio dei compensi spettanti <span class=\"_ _6\"></span>ai componen<span class=\"_ _0\"></span>ti <span class=\"_ _6\"></span>degli organi di amministrazione e <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>controllo <span class=\"_ _14\"></span>si <span class=\"_ _15\"></span>rinvia <span class=\"_ _15\"></span>alla <span class=\"_ _14\"></span>Relazione <span class=\"_ _14\"></span>sulla <span class=\"_ _15\"></span><span class=\"ff7\">Remunerazione, <span class=\"_ _14\"></span>redatta <span class=\"_ _15\"></span>ai <span class=\"_ _14\"></span>sensi <span class=\"_ _14\"></span>dell\u2019art.123 <span class=\"_ _14\"></span>t<span class=\"_ _6\"></span>er </span>del <span class=\"_ _15\"></span>testo <span class=\"_ _15\"></span>Unico, <span class=\"_ _15\"></span>messa <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>disposizione <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>pubblico <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>pubblicata <span class=\"_ _15\"></span>come <span class=\"_ _15\"></span>richiesto <span class=\"_ _15\"></span>dall\u2019art.84<span class=\"_ _17\"></span> quater del Regol<span class=\"_ _0\"></span>amento Emitten<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i. La <span class=\"_ _1f\"> </span>stessa <span class=\"_ _21\"> </span>Relazione <span class=\"_ _1f\"> </span>sull<span class=\"_ _0\"></span>a <span class=\"_ _1f\"> </span>Remunerazione <span class=\"_ _21\"> </span>conti<span class=\"_ _0\"></span>ene, <span class=\"_ _1f\"> </span>inoltre, <span class=\"_ _21\"> </span>le <span class=\"_ _1f\"> </span>informazioni <span class=\"_ _1f\"> </span>sulle partecipazioni <span class=\"_ _13\"> </span>detenute <span class=\"_ _13\"> </span>nella <span class=\"_ _a\"> </span>Societ\u00e0 <span class=\"_ _13\"> </span>e <span class=\"_ _a\"> </span>nelle <span class=\"_ _a\"> </span>societ\u00e0 <span class=\"_ _13\"> </span>da <span class=\"_ _a\"> </span>questa <span class=\"_ _13\"> </span>controllate <span class=\"_ _a\"> </span>di <span class=\"_ _13\"> </span>ogni componente gli organi<span class=\"_ _0\"></span> di ammini<span class=\"_ _0\"></span>strazione e contr<span class=\"_ _0\"></span>ollo. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-536": {
   "value": "35.<span class=\"ls0\"> <span class=\"_ _17\"></span><span class=\"ff19\">Informativa ai sensi del<span class=\"_ _17\"></span>l<span class=\"_ _6\"></span>\u2019art. 149<span class=\"_ _0\"></span> duodecies del<span class=\"_ _0\"></span>la Delibera Conso<span class=\"_ _0\"></span>b 11971/99<span class=\"ffb\"> </span></span></span>L\u2019incarico <span class=\"_ _12\"></span>alla <span class=\"_ _12\"> </span>societ\u00e0 <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>revisione <span class=\"_ _12\"> </span>PricewaterhouseCoopers <span class=\"_ _12\"></span>SpA <span class=\"_ _12\"> </span>\u00e8 <span class=\"_ _12\"> </span>stato <span class=\"_ _12\"> </span>conferito dall\u2019Assembl<span class=\"_ _17\"></span>ea <span class=\"_ _6\"></span>dei Soci del<span class=\"_ _0\"></span> 8 maggio 2020 per il<span class=\"_ _0\"></span> periodo <span class=\"ff1 ls1\">202<span class=\"ls0\">2/2030. </span></span>I <span class=\"_ _2\"> </span>compensi <span class=\"_ _7\"> </span>di <span class=\"_ _2\"> </span>competenza <span class=\"_ _7\"> </span>dell\u2019esercizi<span class=\"_ _0\"></span>o <span class=\"_ _2\"> </span><span class=\"ff1 ls1\">2024<span class=\"ls0\"> <span class=\"_ _18\"> </span>corrisposti<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>dalla <span class=\"_ _7\"> </span>Capogruppo </span></span>Caltagirone <span class=\"_ _38\"> </span>SpA <span class=\"_ _1a\"> </span><span class=\"ff7\">e <span class=\"_ _38\"> </span>dalle <span class=\"_ _32\"> </span>sue <span class=\"_ _32\"> </span>controllate, <span class=\"_ _32\"> </span>per <span class=\"_ _32\"> </span>l\u2019attivit\u00e0 <span class=\"_ _32\"> </span>di <span class=\"_ _32\"> </span>revisione, <span class=\"_ _38\"> </span>alla <span class=\"_ _32\"> </span>societ\u00e0 </span>PricewaterhouseCoope<span class=\"_ _17\"></span>rs S.p.A. ed alla sua<span class=\"_ _17\"></span> rete, sono pari rispe<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>tivamente a<span class=\"_ _17\"></span> <span class=\"_ _6\"></span><span class=\"ls1\">514</span> migliaia di<span class=\"_ _17\"></span> Euro <span class=\"_ _15\"></span><span class=\"ls1\">e <span class=\"_ _14\"></span>806</span> <span class=\"_ _15\"></span>migliaia <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>Euro<span class=\"lsd\">. <span class=\"_ _14\"></span></span>I <span class=\"_ _15\"></span>compensi <span class=\"_ _14\"></span>corrisposti <span class=\"_ _14\"></span>per <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>attivit\u00e0<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>revisione <span class=\"_ _15\"></span>limitata <span class=\"_ _14\"></span>della CSRD <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>stati <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>460 <span class=\"_ _6\"></span>migliaia <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>Euro. <span class=\"_ _6\"></span>I <span class=\"_ _14\"></span>compensi <span class=\"_ _6\"></span>corrisposti<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>per <span class=\"_ _14\"></span>gli<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>altri <span class=\"_ _14\"></span>servizi <span class=\"_ _6\"></span>sono stati pari a <span class=\"ls1\">10</span> migl<span class=\"_ _17\"></span>iaia di Euro e sono interamente<span class=\"_ _0\"></span> relativi alla sua rete. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-537": {
   "value": "36.<span class=\"ls0\"> <span class=\"_ _17\"></span>Gerarchia del fair value<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>  </span>Di seguito <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>evidenzia il livello gerarchico <span class=\"_ _6\"></span>per le <span class=\"_ _6\"></span>attivit\u00e0 e <span class=\"_ _6\"></span>passivit\u00e0 che <span class=\"_ _6\"></span>sono valutate al <span class=\"_ _14\"></span><span class=\"ff6\">fair </span>value<span class=\"ff1\">: </span><table class=\"s w4eb h335\" id=\"_efa8d369-fb2b-4a54-b82a-0a502a72ec4f\"><tr><td class=\"c x1f0 y1c09 w2ca h3d\"><div class=\"t m0 x88 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x365 y1c0a w2cb h2f\"><div class=\"t m0 x22 h3 y77 ff2 fs0 fc0 sc0 ls0 ws0\">Nota </div></td><td class=\"c x30a y1c0a w2cc h2f\"><div class=\"t m0 x22 h3 y77 ff2 fs0 fc0 sc0 ls0 ws0\">Livello 1 </div></td><td class=\"c x2ec y1c0a wcc h2f\"><div class=\"t m0 x1c h3 y77 ff2 fs0 fc0 sc0 ls0 ws0\">Livello 2 </div></td><td class=\"c x366 y1c0a wce h2f\"><div class=\"t m0 xc6 h3 y77 ff2 fs0 fc0 sc0 ls0 ws0\">Livello 3 </div></td><td class=\"c x33b y1c0a w27b h2f\"><div class=\"t m0 x3b h3 y77 ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x1f0 y1c0b w2ca h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Investimenti immobiliari </div></td><td class=\"c x365 y1c0b w2cb h3d\"><div class=\"t m0 x24 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">4 </div></td><td></td><td class=\"c x2ec y1c0b wcc h3d\"><div class=\"t m0 x22 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 340.390  </div></td><td class=\"c x366 y1c0b wce h3d\"><div class=\"t m0 x19 h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 20.825  </div></td><td class=\"c x33b y1c0b w27b h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 361.215  </div></td></tr><tr><td class=\"c x1f0 y1c0c w2ca h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Investimenti in Partecipazioni </div></td><td class=\"c x365 y1c0c w2cb h3d\"><div class=\"t m0 x24 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">6 </div></td><td class=\"c x30a y1c0c w2cc h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 654.188  </div></td><td></td><td></td><td class=\"c x33b y1c0c w27b h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 654.188  </div></td></tr><tr><td class=\"c x1f0 y1c0d w2ca h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie correnti </div></td><td class=\"c x365 y1c0d w2cb h40\"><div class=\"t m0 x3d h3 y18f ff2 fs0 fc0 sc0 lse ws0\">13<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x2ec y1c0d wcc h40\"><div class=\"t m0 x3e h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 5.539  </div></td><td></td><td class=\"c x33b y1c0d w27b h40\"><div class=\"t m0 x15 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> 5.539  </div></td></tr><tr><td class=\"c x1f0 y1c0e w2ca h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale attivit\u00e0 </div></td><td></td><td class=\"c x30a y1c0e w2cc h3d\"><div class=\"t m0 x3b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 654.188  </div></td><td class=\"c x2ec y1c0e wcc h3d\"><div class=\"t m0 x22 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 345.929  </div></td><td class=\"c x366 y1c0e wce h3d\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 20.825  </div></td><td class=\"c x33b y1c0e w27b h3d\"><div class=\"t m0 xc6 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 1.020.942  </div></td></tr><tr><td class=\"c x1f0 y1c0f w2ca h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Passivit\u00e0 finanziarie correnti </div></td><td class=\"c x365 y1c0f w2cb h3d\"><div class=\"t m0 x3d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">21 </div></td><td></td><td class=\"c x2ec y1c0f wcc h3d\"><div class=\"t m0 x1c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (11.728)  </div></td><td></td><td class=\"c x33b y1c0f w27b h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> (11.728)  </div></td></tr><tr><td class=\"c x1f0 y1c10 w2ca h40\"><div class=\"t m0 x1b h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">Totale passivit\u00e0 </div></td><td></td><td class=\"c x30a y1c10 w2cc h40\"><div class=\"t m0 x24 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ec y1c10 wcc h40\"><div class=\"t m0 x1c h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> (11.728)  </div></td><td class=\"c x366 y1c10 wce h40\"><div class=\"t m0 x22 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x33b y1c10 w27b h40\"><div class=\"t m0 x49 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> (11.728)  </div></td></tr></table><table class=\"s w4eb h336\" id=\"_817e8c47-e753-4821-a2d7-293de3ac4ad5\"><tr><td class=\"c x1f0 y1c11 w2cd h3d\"><div class=\"t m0 x88 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x365 y1c12 w2cb hb9\"><div class=\"t m0 x22 h3 yb9b ff2 fs0 fc0 sc0 ls0 ws0\">Nota </div></td><td class=\"c x30a y1c12 w2cc hb9\"><div class=\"t m0 x22 h3 yb9b ff2 fs0 fc0 sc0 ls0 ws0\">Livello 1 </div></td><td class=\"c x2ec y1c12 wcc hb9\"><div class=\"t m0 x1c h3 yb9b ff2 fs0 fc0 sc0 ls0 ws0\">Livello 2 </div></td><td class=\"c x366 y1c12 wce hb9\"><div class=\"t m0 xc6 h3 yb9b ff2 fs0 fc0 sc0 ls0 ws0\">Livello 3 </div></td><td class=\"c x33b y1c12 w2ce hb9\"><div class=\"t m0 x3b h3 yb9b ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x1f0 y1c13 w2cd h40\"><div class=\"t m0 x1b h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\">Investimenti immobiliari </div></td><td class=\"c x365 y1c13 w2cb h40\"><div class=\"t m0 x24 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\">4 </div></td><td></td><td class=\"c x2ec y1c13 wcc h40\"><div class=\"t m0 x22 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 371.286  </div></td><td class=\"c x366 y1c13 wce h40\"><div class=\"t m0 x19 h2 y18f ff1 fs0 fc0 sc0 ls0 ws0\"> 16.675  </div></td><td class=\"c x33b y1c13 w2ce h40\"><div class=\"t m0 x49 h3 y18f ff2 fs0 fc0 sc0 ls0 ws0\"> 387.961  </div></td></tr><tr><td class=\"c x1f0 y1c14 w2cd h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Investimenti in Partecipazioni </div></td><td class=\"c x365 y1c14 w2cb h3d\"><div class=\"t m0 x24 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">6 </div></td><td class=\"c x30a y1c14 w2cc h3d\"><div class=\"t m0 x3b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 955.707  </div></td><td></td><td></td><td class=\"c x33b y1c14 w2ce h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 955.707  </div></td></tr><tr><td class=\"c x1f0 y1c15 w2cd h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Titoli a reddito fisso </div></td><td class=\"c x365 y1c15 w2cb h3d\"><div class=\"t m0 x24 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">6 </div></td><td class=\"c x30a y1c15 w2cc h3d\"><div class=\"t m0 x3d h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> 74.337  </div></td><td></td><td></td><td class=\"c x33b y1c15 w2ce h3d\"><div class=\"t m0 x7 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 74.337  </div></td></tr><tr><td class=\"c x1f0 y1c16 w2cd h202\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale attivit\u00e0 </div></td><td></td><td class=\"c x30a y1c16 w2cc h202\"><div class=\"t m0 xca h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 1.030.044  </div></td><td class=\"c x2ec y1c16 wcc h202\"><div class=\"t m0 x22 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 371.286  </div></td><td class=\"c x366 y1c16 wce h202\"><div class=\"t m0 x19 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 16.675  </div></td><td class=\"c x33b y1c16 w2ce h202\"><div class=\"t m0 xc6 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> 1.418.005  </div></td></tr><tr><td class=\"c x1f0 y1c17 w2cd h3d\"><div class=\"t m0 x1b h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\">Passivit\u00e0 finanziarie correnti </div></td><td class=\"c x365 y1c17 w2cb h3d\"><div class=\"t m0 x3d h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">21 </div></td><td></td><td class=\"c x2ec y1c17 wcc h3d\"><div class=\"t m0 x1c h2 y189 ff1 fs0 fc0 sc0 ls0 ws0\"> (11.025)  </div></td><td></td><td class=\"c x33b y1c17 w2ce h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> (11.025)  </div></td></tr><tr><td class=\"c x1f0 y1c18 w2cd h3d\"><div class=\"t m0 x1b h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\">Totale passivit\u00e0 </div></td><td></td><td class=\"c x30a y1c18 w2cc h3d\"><div class=\"t m0 x24 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ec y1c18 wcc h3d\"><div class=\"t m0 x1c h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> (11.025)  </div></td><td class=\"c x366 y1c18 wce h3d\"><div class=\"t m0 x22 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x33b y1c18 w2ce h3d\"><div class=\"t m0 x49 h3 y189 ff2 fs0 fc0 sc0 ls0 ws0\"> (11.025)  </div></td></tr></table>Nel <span class=\"_ _15\"></span>corso <span class=\"_ _15\"></span>dell\u2019esercizi<span class=\"_ _0\"></span>o <span class=\"_ _15\"></span><span class=\"ff1 ls1\">2024<span class=\"ls0\"> <span class=\"_ _3\"></span>non <span class=\"_ _15\"></span>vi <span class=\"_ _15\"></span>sono <span class=\"_ _15\"></span>stati <span class=\"_ _15\"></span>trasferimen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i <span class=\"_ _15\"></span>tra <span class=\"_ _15\"></span>i <span class=\"_ _15\"></span>vari <span class=\"_ _15\"></span>livelli<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>non <span class=\"_ _15\"></span>\u00e8<span class=\"_ _0\"></span> </span></span>intervenuta alcuna <span class=\"_ _17\"></span>variazione nel livell<span class=\"_ _0\"></span>o 3. Si <span class=\"_ _16\"></span>precisa <span class=\"_ _16\"></span>inoltre <span class=\"_ _16\"></span>che <span class=\"_ _16\"></span>gli <span class=\"_ _16\"></span>immobili <span class=\"_ _16\"></span>sono <span class=\"_ _16\"></span>iscritti <span class=\"_ _16\"></span>al <span class=\"_ _17\"></span>fair <span class=\"_ _16\"></span>value <span class=\"_ _16\"></span>sulla <span class=\"_ _16\"></span>base <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>perizie <span class=\"_ _16\"></span>tecniche redatte <span class=\"_ _19\"> </span>da <span class=\"_ _1f\"> </span>esperti <span class=\"_ _19\"> </span>indipendenti,<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>basate <span class=\"_ _19\"> </span>prevalentemente<span class=\"_ _17\"></span> <span class=\"_ _1f\"> </span>sulle <span class=\"_ _1f\"> </span>indicazioni <span class=\"_ _19\"> </span>provenienti <span class=\"_ _19\"> </span>dal mercato immobil<span class=\"_ _0\"></span>iare appli<span class=\"_ _0\"></span>cabili per la tipolog<span class=\"_ _0\"></span>ia di investimen<span class=\"_ _0\"></span>ti detenuti. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-538": {
   "value": "37.<span class=\"ls0\"> <span class=\"_ _17\"></span>Acquisizioni e cessioni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>aziendali </span>Di <span class=\"_ _15\"></span>seguito <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"></span>brevemente<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>descritta <span class=\"_ _15\"></span>l\u2019acquisizione <span class=\"_ _14\"></span>realizzata <span class=\"_ _15\"></span>durante <span class=\"_ _15\"></span>l\u2019anno <span class=\"_ _15\"></span><span class=\"ff1 ls1\">2024<span class=\"ls0\"> <span class=\"_ _15\"></span>dal </span></span>Gruppo <span class=\"_ _14\"></span>Cementir <span class=\"_ _15\"></span>Holdi<span class=\"_ _0\"></span>ng <span class=\"_ _14\"></span>che <span class=\"_ _15\"></span>ha <span class=\"_ _14\"></span>permesso <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>ampliare <span class=\"_ _14\"></span>il <span class=\"_ _15\"></span>perimet<span class=\"_ _0\"></span>ro <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>consolida<span class=\"_ _0\"></span>mento <span class=\"_ _15\"></span>del<span class=\"_ _0\"></span> Gruppo.  Acquisizione de<span class=\"_ _17\"></span>l<span class=\"_ _6\"></span>le attiv<span class=\"_ _0\"></span>it\u00e0 di NB Beton<span class=\"_ _17\"></span> v/Niels Brauner Ne<span class=\"_ _17\"></span>l 202<span class=\"_ _17\"></span>4 Uni<span class=\"_ _0\"></span>con<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>De<span class=\"_ _17\"></span>nmark<span class=\"_ _0\"></span> A/S<span class=\"_ _17\"></span> ha sti<span class=\"_ _17\"></span>pul<span class=\"_ _17\"></span>ato il<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>co<span class=\"_ _17\"></span>ntrat<span class=\"_ _0\"></span>to p<span class=\"_ _17\"></span>er l'a<span class=\"_ _17\"></span>cqui<span class=\"_ _17\"></span>sizi<span class=\"_ _17\"></span>one d<span class=\"_ _17\"></span>i una b<span class=\"_ _17\"></span>usin<span class=\"_ _17\"></span>ess un<span class=\"_ _17\"></span>it, rel<span class=\"_ _17\"></span>ativ<span class=\"_ _17\"></span>a <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>pla<span class=\"_ _17\"></span>nt <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>prod<span class=\"_ _17\"></span>uzio<span class=\"_ _17\"></span>ne <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>Dani<span class=\"_ _17\"></span>marc<span class=\"_ _17\"></span>a <span class=\"_ _14\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>RMC<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>deno<span class=\"_ _17\"></span>mina<span class=\"_ _17\"></span>to <span class=\"_ _6\"></span>Sko<span class=\"_ _0\"></span>vby<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>NB. <span class=\"_ _6\"></span>Il <span class=\"_ _6\"></span>co<span class=\"_ _0\"></span>ntr<span class=\"_ _0\"></span>at<span class=\"_ _17\"></span>to <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>\u00e8 co<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>lu<span class=\"_ _17\"></span>so il<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>12<span class=\"_ _17\"></span> Apri<span class=\"_ _17\"></span>le 20<span class=\"_ _17\"></span>24. Il<span class=\"_ _17\"></span> corri<span class=\"_ _17\"></span>spet<span class=\"_ _17\"></span>tivo<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>pa<span class=\"_ _17\"></span>gato<span class=\"_ _17\"></span> per<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>l\u2019<span class=\"_ _17\"></span>acqu<span class=\"_ _17\"></span>isiz<span class=\"_ _17\"></span>ion<span class=\"ff1\">e \u00e8 s<span class=\"_ _0\"></span>tat<span class=\"_ _0\"></span>o <span class=\"_ _17\"></span>pari<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>ad<span class=\"_ _17\"></span> 15,3<span class=\"_ _17\"></span> mili<span class=\"_ _17\"></span>oni </span>di<span class=\"_ _17\"></span> Euro<span class=\"_ _17\"></span> (DK<span class=\"_ _17\"></span>K 11<span class=\"_ _17\"></span>4 mil<span class=\"_ _17\"></span>ioni<span class=\"_ _0\"></span>). I<span class=\"_ _0\"></span>l c<span class=\"_ _17\"></span>orri<span class=\"_ _17\"></span>spett<span class=\"_ _17\"></span>ivo <span class=\"_ _0\"></span>\u00e8 s<span class=\"_ _17\"></span>tato<span class=\"_ _17\"></span> co<span class=\"_ _0\"></span>rri<span class=\"_ _17\"></span>spos<span class=\"_ _17\"></span>to tra<span class=\"_ _17\"></span>mite<span class=\"_ _0\"></span> ca<span class=\"_ _17\"></span>ssa.<span class=\"_ _17\"></span>  Per <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>periodo compreso <span class=\"_ _6\"></span>tra <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>data <span class=\"_ _6\"></span>di acquisizione <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>dicembre 2024, <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>luce <span class=\"_ _6\"></span>del fatto che la soci<span class=\"_ _17\"></span>et\u00e0 \u00e8 uno sma<span class=\"_ _17\"></span>ll business, non sono <span class=\"_ _17\"></span>st<span class=\"_ _6\"></span>ati <span class=\"_ _0\"></span>rilevati sign<span class=\"_ _0\"></span>ificativi imp<span class=\"_ _17\"></span>atti sui risultati <span class=\"_ _0\"></span>del gruppo. Co<span class=\"_ _17\"></span>me <span class=\"_ _15\"></span>ric<span class=\"_ _17\"></span>hie<span class=\"_ _0\"></span>sto<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>dal <span class=\"_ _15\"></span>pr<span class=\"_ _0\"></span>in<span class=\"_ _17\"></span>cipi<span class=\"_ _0\"></span>o <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>revis<span class=\"_ _17\"></span>ione<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>IFR<span class=\"_ _17\"></span>S <span class=\"_ _15\"></span>3, <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _3\"></span>acquisite <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>passivit\u00e0 <span class=\"_ _15\"></span>assunte sono <span class=\"_ _15\"></span>state <span class=\"_ _14\"></span>oggetto <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>valutazione <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>la<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>determinazi<span class=\"_ _17\"></span>one <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span><span class=\"ff6\">fair <span class=\"_ _15\"></span>value</span>, <span class=\"_ _15\"></span>il <span class=\"_ _14\"></span>cui <span class=\"_ _15\"></span>valore <span class=\"_ _15\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>stato incluso <span class=\"_ _5\"> </span>nel <span class=\"_ _5\"> </span>valore <span class=\"_ _5\"> </span>della <span class=\"_ _5\"> </span>partecipazione <span class=\"_ _5\"> </span>iscritta <span class=\"_ _5\"> </span>al <span class=\"_ _5\"> </span>\u201cpatrimonio <span class=\"_ _5\"> </span>netto\u201d. <span class=\"_ _5\"> </span>Dall\u2019esercizio <span class=\"_ _5\"> </span>di \u201c<span class=\"ff6\">Purchase Price Allocation</span>\u201d, <span class=\"_ _6\"></span>svolto con il <span class=\"_ _6\"></span>supporto di un <span class=\"_ _6\"></span>consulente<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>esterno, <span class=\"_ _6\"></span>non sono state identificati attivi <span class=\"_ _6\"></span>e/o<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>passivi oggetto <span class=\"_ _6\"></span>di rettifica al <span class=\"_ _6\"></span>fair value <span class=\"_ _6\"></span>e quindi <span class=\"_ _6\"></span>il differenziale tra <span class=\"_ _6\"></span>prezzo<span class=\"_ _0\"></span> pagato <span class=\"_ _19\"> </span>e <span class=\"_ _12\"></span>attivi <span class=\"_ _19\"> </span>netti <span class=\"_ _19\"> </span>acquisiti <span class=\"_ _12\"></span>(par<span class=\"_ _6\"></span>i <span class=\"_ _19\"> </span>a <span class=\"_ _12\"></span>1,7 <span class=\"_ _19\"> </span>milioni <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>Euro) <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"></span>stato<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>interamente <span class=\"_ _12\"></span>allocato <span class=\"_ _19\"> </span>ad Avviamento; tal<span class=\"_ _0\"></span>e valore \u00e8 sta<span class=\"_ _0\"></span>to quindi contabil<span class=\"_ _17\"></span>izzato come incremento del<span class=\"_ _0\"></span>la partecipazione.  Acquisizione de<span class=\"_ _17\"></span>l<span class=\"_ _6\"></span> 49% di NB<span class=\"_ _0\"></span> Beton ApS Ne<span class=\"_ _17\"></span>l 20<span class=\"_ _17\"></span>24 U<span class=\"_ _17\"></span>nico<span class=\"_ _17\"></span>n A/<span class=\"_ _0\"></span>S h<span class=\"_ _17\"></span>a s<span class=\"_ _17\"></span>tipu<span class=\"_ _0\"></span>la<span class=\"_ _17\"></span>to il<span class=\"_ _17\"></span> con<span class=\"_ _17\"></span>tratto<span class=\"_ _17\"></span> per<span class=\"_ _17\"></span> l'<span class=\"_ _17\"></span>acqu<span class=\"_ _17\"></span>isizi<span class=\"_ _17\"></span>one <span class=\"_ _0\"></span>di<span class=\"_ _17\"></span> una<span class=\"_ _0\"></span> qu<span class=\"_ _17\"></span>ota<span class=\"_ _0\"></span> di<span class=\"_ _17\"></span> min<span class=\"_ _17\"></span>oran<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>, p<span class=\"_ _17\"></span>ari al<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>49%<span class=\"_ _0\"></span>, <span class=\"_ _12\"></span>dell<span class=\"_ _17\"></span>a <span class=\"_ _19\"> </span>NB<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>Beto<span class=\"_ _0\"></span>n, <span class=\"_ _12\"></span>soc<span class=\"_ _17\"></span>iet\u00e0<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>prop<span class=\"_ _17\"></span>riet<span class=\"_ _17\"></span>aria<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>di <span class=\"_ _12\"></span>una <span class=\"_ _12\"></span>cava<span class=\"_ _17\"></span> <span class=\"_ _19\"> </span>di <span class=\"_ _12\"></span>calc<span class=\"_ _17\"></span>estru<span class=\"_ _17\"></span>zzo <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>Dani<span class=\"_ _17\"></span>marc<span class=\"_ _0\"></span>a. <span class=\"_ _12\"></span>Il pe<span class=\"_ _17\"></span>rfezi<span class=\"_ _17\"></span>onam<span class=\"_ _17\"></span>ento<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>de<span class=\"_ _17\"></span>l suc<span class=\"_ _17\"></span>cita<span class=\"_ _0\"></span>to c<span class=\"_ _0\"></span>on<span class=\"_ _17\"></span>tratto<span class=\"_ _17\"></span>, si \u00e8<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>co<span class=\"_ _17\"></span>ncl<span class=\"_ _17\"></span>uso i<span class=\"_ _17\"></span>l 12 A<span class=\"_ _17\"></span>pril<span class=\"_ _0\"></span>e 202<span class=\"_ _17\"></span>4. Il c<span class=\"_ _17\"></span>orri<span class=\"_ _17\"></span>spet<span class=\"_ _0\"></span>tiv<span class=\"_ _17\"></span>o pag<span class=\"_ _17\"></span>ato pe<span class=\"_ _17\"></span>r <span class=\"_ _3\"></span>l\u2019a<span class=\"_ _17\"></span>cquis<span class=\"_ _17\"></span>izio<span class=\"_ _17\"></span>ne <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _3\"></span>sta<span class=\"_ _0\"></span>to <span class=\"_ _15\"></span>pari<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>2,7<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>mil<span class=\"_ _17\"></span>ioni<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span><span class=\"ff1\">Euro<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>(DKK<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>20 <span class=\"_ _15\"></span>mili<span class=\"_ _17\"></span>oni). <span class=\"_ _15\"></span>Il <span class=\"_ _15\"></span>cor<span class=\"_ _17\"></span>risp<span class=\"_ _0\"></span>ett<span class=\"_ _0\"></span>iv<span class=\"_ _17\"></span>o <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _15\"></span>stato<span class=\"_ _17\"></span> </span>co<span class=\"_ _0\"></span>rri<span class=\"_ _17\"></span>spos<span class=\"_ _17\"></span>to tra<span class=\"_ _17\"></span>mite<span class=\"_ _0\"></span> ca<span class=\"_ _17\"></span>ssa.<span class=\"_ _17\"></span>  Per <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>periodo compreso <span class=\"_ _6\"></span>tra <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>data <span class=\"_ _6\"></span>di acquisizione <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>dicembre 2024, <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>luce <span class=\"_ _6\"></span>del fatto che la soci<span class=\"_ _17\"></span>et\u00e0 \u00e8 uno sma<span class=\"_ _17\"></span>ll business, non sono <span class=\"_ _17\"></span>st<span class=\"_ _6\"></span>ati <span class=\"_ _0\"></span>rilevati significativi<span class=\"_ _17\"></span> impatti sui risul<span class=\"_ _0\"></span>tati del<span class=\"_ _0\"></span> gruppo. Nel corso <span class=\"_ _0\"></span>dell\u2019esercizi<span class=\"_ _17\"></span>o, con il <span class=\"_ _17\"></span>supporto di un<span class=\"_ _0\"></span> consul<span class=\"_ _0\"></span>ente esterno<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span> la S<span class=\"_ _17\"></span>ociet\u00e0 ha compl<span class=\"_ _17\"></span>etato il processo <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>\u201c<span class=\"ff6\">Purchase <span class=\"_ _16\"></span>Price <span class=\"_ _16\"></span>Allocation<span class=\"ff7\">\u201d. <span class=\"_ _16\"></span>Le <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _6d\"></span>acquisite <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>le <span class=\"_ _16\"></span>passivit\u00e0 <span class=\"_ _16\"></span>assunte <span class=\"_ _17\"></span>sono <span class=\"_ _16\"></span>state </span></span>oggetto <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>valutazione <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>la <span class=\"_ _15\"></span>loro <span class=\"_ _3\"></span>iscrizione <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span><span class=\"ff6\">fair <span class=\"_ _15\"></span>value</span>, <span class=\"_ _3\"></span>determinato<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>come <span class=\"_ _15\"></span>illustrato <span class=\"_ _15\"></span>nella tabella seguente<span class=\"_ _0\"></span>: <table class=\"s w4ec h337\" id=\"_153d41e9-adf2-4089-8351-a718fa9129da\"><tr><td></td><td class=\"c x367 y1c19 w4ed h2e0\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Valori contabili<span class=\"_ _82\"> </span></div></td><td class=\"c x368 y1c19 w4ee h2e0\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Purchase price<span class=\"_ _82\"> </span></div></td><td class=\"c x369 y1c19 w4ef h2e0\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Fair Value alla<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1e7 y1c1a w249 h13\"><div class=\"t m0 xf h2 y920 ff1 fs8 fc0 sc0 ls0 ws0\">(Euro <span class=\"ff7\">\u2018000</span><span class=\"ff7\">)</span><span class=\"fs0\"> </span></div></td><td class=\"c x36a y1c1b w4f0 h2e2\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">alla data di<span class=\"_ _82\"> </span></div></td><td class=\"c x36b y1c1b w4f1 h2e2\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">allocation alla<span class=\"_ _82\"> </span></div></td><td class=\"c x36c y1c1b w4f2 h2e2\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">data di<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x36d y1c1c w410 h2e2\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">acquisizione<span class=\"_ _82\"> </span></div></td><td class=\"c x36e y1c1c w4f2 h2e2\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">data di<span class=\"_ _82\"> </span></div></td><td class=\"c x36f y1c1c w410 h2e2\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">acquisizione<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x34d y1c1d w410 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">acquisizione<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1e7 y1c1e w249 h252\"><div class=\"t m0 xf h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 immateriali a vita utile definita </div></td><td class=\"c x370 y1c1e w2cf h252\"><div class=\"t m0 x88 h2 y1df ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x371 y1c1e w2d0 h252\"><div class=\"t m0 x2f h2 y1df ff1 fs0 fc0 sc0 ls0 ws0\">2.232 </div></td><td class=\"c x372 y1c1e w2d1 h252\"><div class=\"t m0 x2f h2 y1df ff1 fs0 fc0 sc0 ls0 ws0\">2.232 </div></td></tr><tr><td class=\"c x1e7 y1c1f w249 h253\"><div class=\"t m0 xf h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">Immobili, impianti e macchinari </div></td><td class=\"c x370 y1c1f w2cf h253\"><div class=\"t m0 x2f h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">4.553 </div></td><td class=\"c x371 y1c1f w2d0 h253\"><div class=\"t m0 x88 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y1c1f w2d1 h253\"><div class=\"t m0 x2f h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">4.533 </div></td></tr><tr><td class=\"c x1e7 y1c20 w249 h252\"><div class=\"t m0 xf h2 y90f ff1 fs0 fc0 sc0 ls0 ws0\">Rimanenze </div></td><td class=\"c x370 y1c20 w2cf h252\"><div class=\"t m0 x6 h2 y2af ff1 fs0 fc0 sc0 lse ws0\">79<span class=\"ls0\"> </span></div></td><td class=\"c x371 y1c20 w2d0 h252\"><div class=\"t m0 x88 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y1c20 w2d1 h252\"><div class=\"t m0 x13d h2 y2af ff1 fs0 fc0 sc0 lse ws0\">79<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1e7 y1c21 w249 h252\"><div class=\"t m0 xf h2 y90f ff1 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 per imposte correnti </div></td><td class=\"c x370 y1c21 w2cf h252\"><div class=\"t m0 x88 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x371 y1c21 w2d0 h252\"><div class=\"t m0 x88 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y1c21 w2d1 h252\"><div class=\"t m0 x88 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e7 y1c22 w249 h252\"><div class=\"t m0 xf h2 y90f ff1 fs0 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 correnti </div></td><td class=\"c x370 y1c22 w2cf h252\"><div class=\"t m0 x88 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x371 y1c22 w2d0 h252\"><div class=\"t m0 x88 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y1c22 w2d1 h252\"><div class=\"t m0 x88 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e7 y1c23 w249 h252\"><div class=\"t m0 xf h2 y90f ff1 fs0 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 correnti </div></td><td class=\"c x370 y1c23 w2cf h252\"><div class=\"t m0 x83 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">(382) </div></td><td class=\"c x371 y1c23 w2d0 h252\"><div class=\"t m0 x88 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y1c23 w2d1 h252\"><div class=\"t m0 x83 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">(382) </div></td></tr><tr><td class=\"c x1e7 y1c24 w249 h252\"><div class=\"t m0 xf h2 y90f ff1 fs0 fc0 sc0 ls0 ws0\">Fondi non correnti </div></td><td class=\"c x370 y1c24 w2cf h252\"><div class=\"t m0 x88 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x371 y1c24 w2d0 h252\"><div class=\"t m0 x88 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y1c24 w2d1 h252\"><div class=\"t m0 x88 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e7 y1c25 w249 h252\"><div class=\"t m0 xf h2 y90f ff1 fs0 fc0 sc0 ls0 ws0\">Imposte differite passive </div></td><td class=\"c x370 y1c25 w2cf h252\"><div class=\"t m0 x88 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x371 y1c25 w2d0 h252\"><div class=\"t m0 x83 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">(491) </div></td><td class=\"c x372 y1c25 w2d1 h252\"><div class=\"t m0 x83 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">(491) </div></td></tr><tr><td class=\"c x1e7 y1c26 w249 h252\"><div class=\"t m0 xf h3 y90f ff2 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 nette identificabili acquisite (A) </div></td><td class=\"c x370 y1c26 w2cf h252\"><div class=\"t m0 x2f h3 y2af ff2 fs0 fc0 sc0 ls0 ws0\">4.250 </div></td><td class=\"c x371 y1c26 w2d0 h252\"><div class=\"t m0 x2f h3 y2af ff2 fs0 fc0 sc0 ls0 ws0\">1.741 </div></td><td class=\"c x372 y1c26 w2d1 h252\"><div class=\"t m0 x2f h3 y2af ff2 fs0 fc0 sc0 ls0 ws0\">5.971 </div></td></tr><tr><td class=\"c x1e7 y1c27 w249 h252\"><div class=\"t m0 xf h3 y90f ff7 fs0 fc0 sc0 ls0 ws0\">Corrispettivo dell\u2019acquisizione (B)<span class=\"ff2 fc14\"> </span></div></td><td></td><td></td><td class=\"c x372 y1c27 w2d1 h252\"><div class=\"t m0 x56 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">15.281 </div></td></tr><tr><td class=\"c x1e7 y1c28 w249 h252\"><div class=\"t m0 xf h3 y90f ff2 fs0 fc0 sc0 ls0 ws0\">Avviamento (B) - (A) </div></td><td></td><td></td><td class=\"c x372 y1c28 w2d1 h252\"><div class=\"t m0 x2f h3 y2af ff2 fs0 fc0 sc0 ls0 ws0\">9.291 </div></td></tr></table>Il flusso di cassa netto derivante <span class=\"_ _6\"></span><span class=\"ff7\">dall\u2019acquisizione \u00e8 rappresentato nella tabella sotto </span>riportata: <table class=\"s w4f3 h338\" id=\"_e5ba22f1-aa7b-4ddd-b65c-39c68ae0f69f\"><tr><td class=\"c x1e7 y1c29 w2d2 h228\"><div class=\"t m0 xf h2 yf4 ff1 fs8 fc0 sc0 ls0 ws0\">(Euro <span class=\"ff7\">\u2018000</span><span class=\"ff7\">)</span><span class=\"fs0\"> </span></div></td><td></td></tr><tr><td class=\"c x1e7 y1c2a w2d2 h252\"><div class=\"t m0 xf h2 y90f ff1 fs0 fc0 sc0 ls0 ws0\">Corrispettivo pagato al 31 dicembre 2024 </div></td><td class=\"c x373 y1c2a w2d3 h252\"><div class=\"t m0 x56 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">(15.281) </div></td></tr><tr><td class=\"c x1e7 y1c2b w2d2 h252\"><div class=\"t m0 xf h3 y90f ff1 fs0 fc0 sc0 ls0 ws0\">Disponibilit\u00e0 liquide alla data di acquisizione<span class=\"ff2 fc14\"> </span></div></td><td class=\"c x373 y1c2b w2d3 h252\"><div class=\"t m0 x2 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e7 y1c2c w2d2 h252\"><div class=\"t m0 xf h3 y90f ff2 fs0 fc0 sc0 ls0 ws0\">Flusso di cassa netto al 31 dicembre 2024 derivante dall'acquisizione </div></td><td class=\"c x373 y1c2c w2d3 h252\"><div class=\"t m0 x56 h3 y2af ff2 fs0 fc0 sc0 ls0 ws0\">(15.281) </div></td></tr></table>Acquisizione d<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span> Casa Bay<span class=\"_ _0\"></span>an Sdn Bhd In <span class=\"_ _16\"></span>data<span class=\"_ _17\"></span> 1<span class=\"_ _17\"></span>3 <span class=\"_ _17\"></span>otto<span class=\"_ _17\"></span>bre <span class=\"_ _16\"></span>2023<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>Aalb<span class=\"_ _0\"></span>org<span class=\"_ _17\"></span> P<span class=\"_ _17\"></span>ortl<span class=\"_ _17\"></span>and <span class=\"_ _17\"></span>Hol<span class=\"_ _17\"></span>ding<span class=\"_ _17\"></span> A<span class=\"_ _0\"></span>/S <span class=\"_ _16\"></span>ha <span class=\"_ _16\"></span>stip<span class=\"_ _0\"></span>ul<span class=\"_ _17\"></span>ato <span class=\"_ _17\"></span>il <span class=\"_ _16\"></span>con<span class=\"_ _17\"></span>tratto<span class=\"_ _17\"></span> p<span class=\"_ _17\"></span>er <span class=\"_ _17\"></span>l'a<span class=\"_ _17\"></span>cqui<span class=\"_ _17\"></span>sizi<span class=\"_ _17\"></span>one de<span class=\"_ _17\"></span>ll'in<span class=\"_ _17\"></span>tero<span class=\"_ _0\"></span> ca<span class=\"_ _17\"></span>pita<span class=\"_ _17\"></span>le s<span class=\"_ _17\"></span>ocial<span class=\"_ _0\"></span>e di<span class=\"_ _17\"></span> Cas<span class=\"_ _17\"></span>a Ba<span class=\"_ _17\"></span>yan <span class=\"_ _17\"></span>Sdn B<span class=\"_ _17\"></span>hd (\u201cC<span class=\"_ _17\"></span>asa <span class=\"_ _17\"></span>Baya<span class=\"_ _17\"></span>n\u201d), <span class=\"_ _0\"></span>soc<span class=\"_ _17\"></span>iet\u00e0<span class=\"_ _17\"></span> pro<span class=\"_ _0\"></span>pri<span class=\"_ _17\"></span>etar<span class=\"_ _17\"></span>ia d<span class=\"_ _0\"></span>i u<span class=\"_ _17\"></span>na ca<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span> in Mal<span class=\"_ _17\"></span>esia<span class=\"_ _17\"></span>. <span class=\"_ _6\"></span>Il pe<span class=\"_ _17\"></span>rfezi<span class=\"_ _17\"></span>ona<span class=\"_ _17\"></span>mento<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l su<span class=\"_ _0\"></span>cci<span class=\"_ _17\"></span>tato<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>con<span class=\"_ _17\"></span>tratto<span class=\"_ _17\"></span>, <span class=\"_ _6\"></span>si \u00e8 con<span class=\"_ _17\"></span>clus<span class=\"_ _17\"></span>o il 16 otto<span class=\"_ _17\"></span>bre 20<span class=\"_ _17\"></span>23. Il<span class=\"_ _17\"></span> co<span class=\"_ _0\"></span>rri<span class=\"_ _17\"></span>spet<span class=\"_ _0\"></span>tiv<span class=\"_ _17\"></span>o <span class=\"_ _14\"></span>paga<span class=\"_ _17\"></span>to <span class=\"_ _14\"></span>per <span class=\"_ _6\"></span>l\u2019acq<span class=\"_ _17\"></span>uisi<span class=\"_ _17\"></span>zione<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _6\"></span>stato<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>pa<span class=\"_ _17\"></span>ri <span class=\"_ _14\"></span>ad <span class=\"_ _14\"></span>5,9<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>mil<span class=\"_ _17\"></span>ioni<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _15\"></span><span class=\"ff1\">Euro <span class=\"_ _14\"></span>(M<span class=\"_ _17\"></span>YR <span class=\"_ _14\"></span>30 <span class=\"_ _14\"></span>mi<span class=\"_ _0\"></span>lio<span class=\"_ _17\"></span>ni). <span class=\"_ _14\"></span>Il </span>co<span class=\"_ _0\"></span>rri<span class=\"_ _17\"></span>spet<span class=\"_ _0\"></span>tiv<span class=\"_ _17\"></span>o \u00e8 s<span class=\"_ _17\"></span>tato <span class=\"_ _17\"></span>corri<span class=\"_ _17\"></span>spo<span class=\"_ _17\"></span>sto t<span class=\"_ _17\"></span>ramit<span class=\"_ _17\"></span>e ca<span class=\"_ _0\"></span>ssa<span class=\"_ _17\"></span>.  Nel <span class=\"_ _3\"></span>corso <span class=\"_ _3\"></span>del <span class=\"_ _15\"></span>2024, <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>supporto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>consulente <span class=\"_ _15\"></span>esterno, <span class=\"_ _3\"></span>la <span class=\"_ _15\"></span>Societ\u00e0 <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>completato <span class=\"_ _15\"></span>il processo di \u201c<span class=\"ff6\">Pu<span class=\"_ _0\"></span>rchase Price All<span class=\"_ _0\"></span>ocation<span class=\"ff7\">\u201d.<span class=\"_ _82\"> </span></span></span>Le <span class=\"_ _19\"> </span>attivit\u00e0 <span class=\"_ _19\"> </span>acquisite <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>le <span class=\"_ _19\"> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>assunte <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>state <span class=\"_ _19\"></span>oggetto <span class=\"_ _19\"> </span>di <span class=\"_ _19\"></span>valutazi<span class=\"_ _17\"></span>one <span class=\"_ _1f\"> </span>per <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>loro iscrizione <span class=\"_ _6d\"></span>al <span class=\"_ _17\"></span><span class=\"ff6\">fair <span class=\"_ _16\"></span>value<span class=\"ff1\"> <span class=\"_ _16\"></span><span class=\"ff7\">e, <span class=\"_ _16\"></span>in <span class=\"_ _16\"></span>aggiunta <span class=\"_ _16\"></span>al <span class=\"_ _16\"></span>valore <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>quest\u2019ultime, <span class=\"_ _6d\"></span>\u00e8 <span class=\"_ _17\"></span>stato <span class=\"_ _6d\"></span>iscritto <span class=\"_ _6d\"></span>un <span class=\"_ _17\"></span>maggior <span class=\"_ _6d\"></span>valore </span></span></span>della cava<span class=\"_ _0\"></span> pari <span class=\"_ _17\"></span>a circa<span class=\"_ _0\"></span> 7,5 <span class=\"_ _17\"></span>milioni di Euro,<span class=\"_ _17\"></span> determinato <span class=\"_ _17\"></span>come illustra<span class=\"_ _0\"></span>to nell<span class=\"_ _17\"></span>a tabella seguente<span class=\"_ _17\"></span>: <table class=\"s w4f4 h339\" id=\"_468af05b-94db-4450-9c73-34d7d951de18\"><tr><td></td><td class=\"c x375 y1c2d w4f5 h33a\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Valori contabili alla<span class=\"_ _82\"> </span></div></td><td class=\"c x376 y1c2d w4ee h33a\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Purchase price<span class=\"_ _82\"> </span></div></td><td class=\"c x377 y1c2d w4f6 h33a\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">Fair Value alla data<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x378 y1c2e w2d5 h3f\"><div class=\"t m0 xf h2 y12ac ff1 fs8 fc0 sc0 ls0 ws0\">(Euro <span class=\"ff7\">\u2018000</span><span class=\"ff7\">)</span><span class=\"fs0\"> </span></div></td><td class=\"c x379 y1c2f w4f2 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">data di<span class=\"_ _82\"> </span></div></td><td class=\"c x37a y1c2f w4f7 h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">allocation alla data<span class=\"_ _82\"> </span></div></td><td class=\"c x37b y1c2f w4ed h2aa\"><div class=\"t m0 x1b7 h3 y17be ff2 fs0 fc0 sc0 ls0 ws0\">di acquisizione<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x37c y1c1d w410 h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">acquisizione<span class=\"_ _82\"> </span></div></td><td class=\"c x376 y1c1d w4ed h2a0\"><div class=\"t m0 x1b7 h3 y1799 ff2 fs0 fc0 sc0 ls0 ws0\">di acquisizione<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x378 y1c30 w2d5 h252\"><div class=\"t m0 xf h2 y90f ff1 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 immateriali a vita utile definita </div></td><td class=\"c x37d y1c30 w1aa h252\"><div class=\"t m0 x8 h2 y2af ff1 fs0 fc0 sc0 lse ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x37e y1c30 w2d3 h252\"><div class=\"t m0 x2 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x37f y1c30 w2d6 h252\"><div class=\"t m0 x8 h2 y2af ff1 fs0 fc0 sc0 lse ws0\">15<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x378 y1c31 w2d5 h252\"><div class=\"t m0 xf h2 y90f ff1 fs0 fc0 sc0 ls0 ws0\">Immobili, impianti e macchinari </div></td><td class=\"c x37d y1c31 w1aa h252\"><div class=\"t m0 x14 h2 y2af ff1 fs0 fc0 sc0 lse ws0\">165<span class=\"ls0\"> </span></div></td><td class=\"c x37e y1c31 w2d3 h252\"><div class=\"t m0 x6f h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">7.356 </div></td><td class=\"c x37f y1c31 w2d6 h252\"><div class=\"t m0 x6f h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">7.521 </div></td></tr><tr><td class=\"c x378 y1c32 w2d5 h252\"><div class=\"t m0 xf h26 y90f ff6 fs0 fc0 sc0 ls0 ws0\">di cui Right of Use </div></td><td class=\"c x37d y1c32 w1aa h252\"><div class=\"t m0 x14 h26 y2af ff6 fs0 fc0 sc0 lse ws0\">143<span class=\"ls0\"> </span></div></td><td class=\"c x37e y1c32 w2d3 h252\"><div class=\"t m0 x14d h26 y2af ff6 fs0 fc0 sc0 ls0 ws0\">(143) </div></td><td class=\"c x37f y1c32 w2d6 h252\"><div class=\"t m0 x2 h26 y2af ff6 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x378 y1c33 w2d5 h252\"><div class=\"t m0 xf h2 y90f ff1 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 per imposte correnti </div></td><td class=\"c x37d y1c33 w1aa h252\"><div class=\"t m0 x8 h2 y2af ff1 fs0 fc0 sc0 lse ws0\">22<span class=\"ls0\"> </span></div></td><td class=\"c x37e y1c33 w2d3 h252\"><div class=\"t m0 x2 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x37f y1c33 w2d6 h252\"><div class=\"t m0 x8 h2 y2af ff1 fs0 fc0 sc0 lse ws0\">22<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x378 y1c34 w2d5 h253\"><div class=\"t m0 xf h2 y90f ff1 fs0 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 correnti </div></td><td class=\"c x37d y1c34 w1aa h253\"><div class=\"t m0 x8 h2 y2af ff1 fs0 fc0 sc0 lse ws0\">18<span class=\"ls0\"> </span></div></td><td class=\"c x37e y1c34 w2d3 h253\"><div class=\"t m0 x2 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x37f y1c34 w2d6 h253\"><div class=\"t m0 x8 h2 y2af ff1 fs0 fc0 sc0 lse ws0\">18<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x378 y1c35 w2d5 h255\"><div class=\"t m0 xf h2 y90f ff1 fs0 fc0 sc0 ls0 ws0\">Disponibilit\u00e0 liquide e mezzi equivalenti </div></td><td class=\"c x37d y1c35 w1aa h255\"><div class=\"t m0 x7c h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x37e y1c35 w2d3 h255\"><div class=\"t m0 x2 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x37f y1c35 w2d6 h255\"><div class=\"t m0 x7c h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x378 y1c36 w2d5 h252\"><div class=\"t m0 xf h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">Fondi non correnti </div></td><td class=\"c x37d y1c36 w1aa h252\"><div class=\"t m0 x6 h2 y1df ff1 fs0 fc0 sc0 ls0 ws0\">(22) </div></td><td class=\"c x37e y1c36 w2d3 h252\"><div class=\"t m0 x2 h2 y1df ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x37f y1c36 w2d6 h252\"><div class=\"t m0 x6 h2 y1df ff1 fs0 fc0 sc0 ls0 ws0\">(22) </div></td></tr><tr><td class=\"c x378 y1c37 w2d5 h252\"><div class=\"t m0 xf h2 y90f ff1 fs0 fc0 sc0 ls0 ws0\">Imposte differite passive </div></td><td class=\"c x37d y1c37 w1aa h252\"><div class=\"t m0 x8 h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">(1) </div></td><td class=\"c x37e y1c37 w2d3 h252\"><div class=\"t m0 x2f h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">(1.765) </div></td><td class=\"c x37f y1c37 w2d6 h252\"><div class=\"t m0 x2f h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">(1.766) </div></td></tr><tr><td class=\"c x378 y1c38 w2d5 h252\"><div class=\"t m0 xf h3 y90f ff2 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 nette identificabili acquisite (A) </div></td><td class=\"c x37d y1c38 w1aa h252\"><div class=\"t m0 x14 h3 y2af ff2 fs0 fc0 sc0 lse ws0\">197<span class=\"ls0\"> </span></div></td><td class=\"c x37e y1c38 w2d3 h252\"><div class=\"t m0 x6f h3 y2af ff2 fs0 fc0 sc0 ls0 ws0\">5.591 </div></td><td class=\"c x37f y1c38 w2d6 h252\"><div class=\"t m0 x6f h3 y2af ff2 fs0 fc0 sc0 ls0 ws0\">5.788 </div></td></tr><tr><td class=\"c x378 y1c39 w2d5 h252\"><div class=\"t m0 xf h3 y90f ff7 fs0 fc0 sc0 ls0 ws0\">Corrispettivo dell\u2019acquisizione (B)<span class=\"ff2 fc14\"> </span></div></td><td></td><td></td><td class=\"c x37f y1c39 w2d6 h252\"><div class=\"t m0 x6f h2 y2af ff1 fs0 fc0 sc0 ls0 ws0\">6.028 </div></td></tr><tr><td class=\"c x378 y1c3a w2d5 h252\"><div class=\"t m0 xf h3 y90f ff2 fs0 fc0 sc0 ls0 ws0\">Avviamento (B) - (A) </div></td><td></td><td></td><td class=\"c x37f y1c3a w2d6 h252\"><div class=\"t m0 x14 h3 y2af ff2 fs0 fc0 sc0 lse ws0\">240<span class=\"ls0\"> </span></div></td></tr></table>Il <span class=\"_ _15\"></span>flusso <span class=\"_ _15\"></span>di <span class=\"_ _3\"></span>cassa <span class=\"_ _15\"></span>netto <span class=\"_ _15\"></span>derivante <span class=\"_ _3\"></span><span class=\"ff7\">dall\u2019acquisi<span class=\"_ _0\"></span>zione <span class=\"_ _3\"></span>ha <span class=\"_ _15\"></span>avuto <span class=\"_ _15\"></span>i <span class=\"_ _3\"></span>suoi <span class=\"_ _15\"></span>effetti <span class=\"_ _15\"></span>nel <span class=\"_ _15\"></span>bilancio <span class=\"_ _3\"></span>al <span class=\"_ _15\"></span>31 </span>dicembre 2023 senza<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>alcun<span class=\"_ _0\"></span>a modifica nel co<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>so dell<span class=\"_ _17\"></span>\u2019anno.<span class=\"_ _82\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-539": {
   "value": "38.<span class=\"ls0\"> <span class=\"_ _17\"></span>Informazione sui risch<span class=\"_ _17\"></span>i finanziari </span>L\u2019attivit\u00e0 <span class=\"_ _14\"></span>del <span class=\"_ _6\"></span>Gruppo <span class=\"_ _6\"></span>Caltagirone <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _6\"></span>sottoposta <span class=\"_ _14\"></span>genericamen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>e <span class=\"_ _14\"></span>a <span class=\"_ _6\"></span>vari <span class=\"_ _14\"></span>rischi <span class=\"_ _6\"></span>f<span class=\"_ _6\"></span>inanziari:<span class=\"_ _17\"></span> rischio di credito, rischio di l<span class=\"_ _0\"></span>iquidit\u00e0, rischio di cambio, rischio di<span class=\"_ _0\"></span> tasso di interesse, rischio di<span class=\"_ _17\"></span> variazione di <span class=\"_ _6\"></span>fair value <span class=\"_ _6\"></span>delle partecipazioni azionarie, r<span class=\"_ _6\"></span>ischio d<span class=\"_ _6\"></span>i variazione di <span class=\"_ _6\"></span>fair <span class=\"_ _6\"></span>value degli investimenti immobi<span class=\"_ _0\"></span>liari e rischio di<span class=\"_ _0\"></span> prezzo del<span class=\"_ _0\"></span>le materie pri<span class=\"_ _17\"></span>me. <span class=\"_ _6\"></span> La ges<span class=\"_ _0\"></span>tione dei<span class=\"_ _17\"></span> rischi fin<span class=\"_ _17\"></span>anziari del G<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>uppo <span class=\"_ _17\"></span>si svolge <span class=\"_ _17\"></span>nell\u2019ambito di <span class=\"_ _17\"></span>precise direttive<span class=\"_ _17\"></span> di natura  organizzativa  che  disciplinano  la  gestione <span class=\"_ _1c\"> </span>degli  stessi <span class=\"_ _1c\"> </span>e  il <span class=\"_ _1c\"> </span>controllo  di  tutte  le operazioni <span class=\"_ _16\"></span>che <span class=\"_ _17\"></span>hanno <span class=\"_ _17\"></span>stretta <span class=\"_ _16\"></span>rilevanza <span class=\"_ _17\"></span>nella<span class=\"_ _17\"></span> comp<span class=\"_ _17\"></span>osizione <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _16\"></span>e p<span class=\"_ _17\"></span>assivit\u00e0 <span class=\"_ _17\"></span>finanziarie<span class=\"_ _17\"></span> e /o commerci<span class=\"_ _0\"></span>ali.<span class=\"fs5\"> </span>Rischio di credito L\u2019esposizion<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>massima <span class=\"_ _12\"> </span>al <span class=\"_ _19\"> </span>rischio <span class=\"_ _12\"> </span>di <span class=\"_ _19\"> </span>credito <span class=\"_ _12\"> </span>per <span class=\"_ _19\"> </span>il <span class=\"_ _12\"> </span>Gruppo <span class=\"_ _19\"> </span>al <span class=\"_ _12\"> </span>31 <span class=\"_ _19\"> </span>dicembre <span class=\"_ _19\"> </span><span class=\"ff1 ls1\">2024<span class=\"ls0\"> <span class=\"_ _19\"> </span><span class=\"lsc\">\u00e8 </span></span></span>rappresentata <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>valore <span class=\"_ _14\"></span>contabile <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>crediti <span class=\"_ _14\"></span>iscritti <span class=\"_ _6\"></span>in <span class=\"_ _14\"></span>bilancio, <span class=\"_ _14\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _14\"></span>331,9 <span class=\"_ _14\"></span>milioni <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>Euro<span class=\"ls2\">, </span>di cui 53,5 milion<span class=\"_ _17\"></span>i <span class=\"_ _6\"></span>di Euro verso par<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i correlate<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span> Il <span class=\"_ _14\"></span>rischio <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>credito <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _14\"></span>mitigato <span class=\"_ _14\"></span>da <span class=\"_ _14\"></span>un\u2019attenta <span class=\"_ _14\"></span>procedura <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>valutazione<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>della <span class=\"_ _14\"></span>solvibili<span class=\"_ _0\"></span>t\u00e0 della <span class=\"_ _12\"></span>clientela <span class=\"_ _12\"></span>ai <span class=\"_ _12\"></span>fini <span class=\"_ _12\"></span>della <span class=\"_ _3\"></span>concessione <span class=\"_ _12\"></span>degli <span class=\"_ _12\"></span>affidamenti<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>ai <span class=\"_ _12\"></span>singoli <span class=\"_ _12\"></span>clienti <span class=\"_ _12\"></span>e, <span class=\"_ _12\"></span>infine, <span class=\"_ _12\"></span>non <span class=\"_ _12\"></span>si rilevano <span class=\"_ _12\"> </span>posizioni <span class=\"_ _12\"></span>creditorie <span class=\"_ _12\"></span>significative<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>che <span class=\"_ _12\"> </span>comportino <span class=\"_ _12\"> </span>un\u2019eccessiva <span class=\"_ _12\"> </span>concentrazione <span class=\"_ _12\"></span>del<span class=\"_ _0\"></span> credito. <table class=\"s w4f8 h33b\" id=\"_2ce34a6f-8faa-4d46-94f1-5310f3d289b4\"><tr><td></td><td class=\"c x278 y1c3b w263 h39\"><div class=\"t m0 xf h103 y175 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.<span class=\"ls10\">2024</span> </div></td><td class=\"c x276 y1c3b w137 h39\"><div class=\"t m0 x1b h103 y175 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.<span class=\"ls10\">2023</span> </div></td></tr><tr><td class=\"c x1f0 y1c3c w22b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Gruppo Cemen<span class=\"_ _0\"></span>tir </div></td><td class=\"c x278 y1c3c w263 h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">181.656 </div></td><td class=\"c x276 y1c3c w137 h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">164.901 </div></td></tr><tr><td class=\"c x1f0 y1c3d w22b h39\"><div class=\"t m0 x1b h43 y175 ff1 fs8 fc0 sc0 ls0 ws0\">Gruppo Caltagiro<span class=\"_ _17\"></span>ne Editore </div></td><td class=\"c x278 y1c3d w263 h39\"><div class=\"t m0 x3d h43 y175 ff1 fs8 fc0 sc0 ls0 ws0\">39.228 </div></td><td class=\"c x276 y1c3d w137 h39\"><div class=\"t m0 x22 h43 y175 ff1 fs8 fc0 sc0 ls0 ws0\">35.910 </div></td></tr><tr><td class=\"c x1f0 y1c3e w22b h39\"><div class=\"t m0 x1b h43 y175 ff1 fs8 fc0 sc0 ls0 ws0\">Gruppo Vianini La<span class=\"_ _17\"></span>v<span class=\"_ _6\"></span>ori </div></td><td class=\"c x278 y1c3e w263 h39\"><div class=\"t m0 x22 h43 y175 ff1 fs8 fc0 sc0 ls0 ws0\">107.235 </div></td><td class=\"c x276 y1c3e w137 h39\"><div class=\"t m0 x22 h43 y175 ff1 fs8 fc0 sc0 ls0 ws0\">84.142 </div></td></tr><tr><td class=\"c x1f0 y1c3f w22b h39\"><div class=\"t m0 x1b h43 y173 ff1 fs8 fc0 sc0 ls0 ws0\">Gruppo Vianini<span class=\"_ _0\"></span> </div></td><td class=\"c x278 y1c3f w263 h39\"><div class=\"t m0 x3e h43 y173 ff1 fs8 fc0 sc0 ls0 ws0\">3.337 </div></td><td class=\"c x276 y1c3f w137 h39\"><div class=\"t m0 x35 h43 y173 ff1 fs8 fc0 sc0 ls0 ws0\">3.152 </div></td></tr><tr><td class=\"c x1f0 y1c40 w22b h3a\"><div class=\"t m0 x1b h43 y175 ff1 fs8 fc0 sc0 ls0 ws0\">Altre societ\u00e0 </div></td><td class=\"c x278 y1c40 w263 h3a\"><div class=\"t m0 x4a h43 y175 ff1 fs8 fc0 sc0 ls10 ws0\">478<span class=\"ls0\"> </span></div></td><td class=\"c x276 y1c40 w137 h3a\"><div class=\"t m0 x38 h43 y175 ff1 fs8 fc0 sc0 ls10 ws0\">480<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1c41 w22b h3b\"><div class=\"t m0 x1b h103 y175 ff2 fs8 fc0 sc0 ls0 ws0\">Totale crediti<span class=\"_ _0\"></span> commerciali </div></td><td class=\"c x278 y1c41 w263 h3b\"><div class=\"t m0 x22 h103 y175 ff2 fs8 fc0 sc0 ls0 ws0\">331.935 </div></td><td class=\"c x276 y1c41 w137 h3b\"><div class=\"t m0 x21 h103 y175 ff2 fs8 fc0 sc0 ls0 ws0\">288.585 </div></td></tr></table>La gestione dei rischi di credito<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>si basa su limiti di credito<span class=\"_ _0\"></span> interni<span class=\"_ _6\"></span> determinati sia<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>sulla base dei clienti sia <span class=\"_ _0\"></span>sulla base dell'esperie<span class=\"_ _0\"></span>nza delle societ\u00e0<span class=\"_ _17\"></span> del Gruppo con le controparti<span class=\"ls2\">. </span> A <span class=\"_ _12\"></span>causa <span class=\"_ _3\"></span>della <span class=\"_ _12\"></span>situazione <span class=\"_ _3\"></span>del <span class=\"_ _12\"></span>mercato,<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>negli <span class=\"_ _12\"></span>ultimi <span class=\"_ _3\"></span>anni <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>Gruppo<span class=\"_ _17\"></span> <span class=\"_ _19\"></span>ha <span class=\"_ _3\"></span>aumentato <span class=\"_ _3\"></span>le risorse <span class=\"_ _6\"></span>utilizzate<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>il f<span class=\"_ _6\"></span>ollow-up <span class=\"_ _6\"></span>sui clienti, <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>contribuisce ad <span class=\"_ _6\"></span>avvertire tempestivamente<span class=\"_ _17\"></span> di possibili<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>rischi. Storicamente<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>il Gruppo <span class=\"ls1\">non</span> ha subi<span class=\"_ _0\"></span>to perdite significativ<span class=\"_ _17\"></span>e<span class=\"lsd\">. </span> Le <span class=\"_ _17\"></span>prospettive <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>recuperabili<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _0\"></span>dei <span class=\"_ _17\"></span>crediti <span class=\"_ _17\"></span>in es<span class=\"_ _17\"></span>sere <span class=\"_ _0\"></span>sono <span class=\"_ _17\"></span>valutate <span class=\"_ _17\"></span>tenendo <span class=\"_ _16\"></span>conto <span class=\"_ _0\"></span>delle garanzie in <span class=\"_ _17\"></span>essere valida<span class=\"_ _0\"></span>mente escu<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ibili<span class=\"_ _17\"></span> e delle indi<span class=\"_ _17\"></span>cazioni dei legal<span class=\"_ _17\"></span>i che seguono <span class=\"_ _0\"></span>la prati<span class=\"_ _0\"></span>ca di recupero.  Il <span class=\"_ _12\"></span>limite <span class=\"_ _3\"></span>di <span class=\"_ _12\"></span>rischio <span class=\"_ _12\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>credito <span class=\"_ _12\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _12\"></span>finanzi<span class=\"_ _17\"></span>arie <span class=\"_ _12\"></span>corrisponde <span class=\"_ _3\"></span>ai <span class=\"_ _12\"></span>valori <span class=\"_ _12\"></span>rilevati <span class=\"_ _12\"></span>in<span class=\"_ _17\"></span> bilancio.  Nessun singolo cli<span class=\"_ _0\"></span>ente presenta rischi<span class=\"_ _0\"></span> significativi<span class=\"_ _0\"></span> per il Gruppo. Rischio di liquidit\u00e0 Il rischio<span class=\"_ _17\"></span> di liquidit\u00e0 <span class=\"_ _17\"></span>a cui \u00e8 <span class=\"_ _17\"></span>esposto il <span class=\"_ _17\"></span>Gruppo fa ri<span class=\"_ _0\"></span>ferimento al<span class=\"_ _17\"></span>la disponibili<span class=\"_ _0\"></span>t\u00e0 di <span class=\"_ _0\"></span>risorse<span class=\"_ _0\"></span> finanziarie, all\u2019acce<span class=\"_ _0\"></span>sso al mercato<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>del credi<span class=\"_ _0\"></span>to e degli<span class=\"_ _0\"></span> strumenti finanziari in<span class=\"_ _0\"></span> generale. <span class=\"ff1\"> </span>Tale <span class=\"_ _3\"></span>rischio <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _3\"></span>gestito <span class=\"_ _3\"></span>monitorando <span class=\"_ _12\"></span>costan<span class=\"_ _17\"></span>temente <span class=\"_ _12\"></span>i <span class=\"_ _3\"></span>flussi <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span>cassa, <span class=\"_ _3\"></span>le <span class=\"_ _12\"></span>necessit\u00e0 <span class=\"_ _3\"></span>di finanziamento e<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>la liqui<span class=\"_ _0\"></span>dit\u00e0 delle<span class=\"_ _0\"></span> societ\u00e0 controll<span class=\"_ _0\"></span>ate con l\u2019<span class=\"_ _0\"></span>obiettivo di gar<span class=\"_ _17\"></span>antire un\u2019efficace ed<span class=\"_ _17\"></span> efficiente gestione<span class=\"_ _17\"></span> delle risorse finanziarie.  Il <span class=\"_ _15\"></span>Gruppo <span class=\"_ _15\"></span>Caltagirone <span class=\"_ _15\"></span>dispone <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>liquidit\u00e0 <span class=\"_ _15\"></span>propria <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>si <span class=\"_ _15\"></span>r<span class=\"_ _6\"></span>itiene<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>pertanto <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>rischio <span class=\"_ _15\"></span>non significativo per<span class=\"_ _0\"></span> il Gruppo. Rischio di cambio Le <span class=\"_ _14\"></span>societ\u00e0 <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span>Gruppo <span class=\"_ _14\"></span>Cementir<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>sono <span class=\"_ _6\"></span>esposte <span class=\"_ _14\"></span>a <span class=\"_ _6\"></span>rischi <span class=\"_ _14\"></span>derivanti <span class=\"_ _14\"></span>dalla <span class=\"_ _6\"></span>variazione <span class=\"_ _6\"></span>dei tassi <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>cambio, <span class=\"_ _16\"></span>che <span class=\"_ _17\"></span>possono <span class=\"_ _16\"></span>influire <span class=\"_ _17\"></span>sul <span class=\"_ _17\"></span>risultato <span class=\"_ _16\"></span>economico <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>sul <span class=\"_ _17\"></span>valore <span class=\"_ _17\"></span>del <span class=\"_ _16\"></span>patrimonio <span class=\"_ _16\"></span>netto. Per <span class=\"_ _15\"></span>quanto <span class=\"_ _15\"></span>riguarda <span class=\"_ _15\"></span>i <span class=\"_ _15\"></span>princi<span class=\"_ _17\"></span>pali <span class=\"_ _15\"></span>eff<span class=\"_ _6\"></span>etti <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>consoli<span class=\"_ _17\"></span>dament<span class=\"_ _6\"></span>o <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _15\"></span>estere, <span class=\"_ _15\"></span>se <span class=\"_ _15\"></span>i tassi <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>cambio <span class=\"_ _12\"></span>in <span class=\"_ _19\"></span>Lira <span class=\"_ _3\"></span>Turca <span class=\"_ _19\"> </span>(TRY), <span class=\"_ _12\"></span>Corona <span class=\"_ _12\"></span>Norvegese<span class=\"_ _17\"></span> <span class=\"_ _19\"></span>(NOK), <span class=\"_ _12\"></span>Coron<span class=\"_ _17\"></span>a <span class=\"_ _19\"> </span>Svedese <span class=\"_ _12\"></span>(SEK), Dollaro <span class=\"_ _16\"></span>Usa <span class=\"_ _16\"></span>(USD), <span class=\"_ _16\"></span>Renminbi-Yuan <span class=\"_ _16\"></span>(CNY), <span class=\"_ _16\"></span>Ringgit <span class=\"_ _16\"></span>(MYR) <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>Lira <span class=\"_ _16\"></span>Egiziana <span class=\"_ _16\"></span>(EGP) <span class=\"_ _16\"></span>fossero <span class=\"_ _16\"></span>st<span class=\"_ _6\"></span>ati tutti <span class=\"_ _15\"></span>inferiori <span class=\"_ _3\"></span>mediamente <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>10% <span class=\"_ _3\"></span>rispetto <span class=\"_ _3\"></span>al <span class=\"_ _15\"></span>tasso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cambio <span class=\"_ _15\"></span>effettivo, <span class=\"_ _15\"></span>la <span class=\"_ _3\"></span>conversione <span class=\"_ _3\"></span>dei patrimoni <span class=\"_ _6\"></span>netti <span class=\"_ _6\"></span>avrebbe<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>generato <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>dicembre 2024 <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>riduzione <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>Euro <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>circa <span class=\"_ _6\"></span>58 milioni <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>Euro <span class=\"_ _14\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>circa <span class=\"_ _6\"></span>1,8% <span class=\"_ _6\"></span>sul <span class=\"_ _6\"></span>patrimonio <span class=\"_ _6\"></span>netto <span class=\"_ _6\"></span>consolidato (<span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>dicembre <span class=\"_ _6\"></span>2023 <span class=\"_ _6\"></span>una riduzione di 58 mili<span class=\"_ _0\"></span>oni di Euro pari a circa 2,1%). La valuta che ha avuto il maggiore i<span class=\"_ _0\"></span>mpatto<span class=\"_ _0\"></span> \u00e8 <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>Lira <span class=\"_ _17\"></span>Turca <span class=\"_ _17\"></span>(TRY), <span class=\"_ _17\"></span>15 <span class=\"_ _17\"></span>milioni <span class=\"_ _16\"></span>di Euro. <span class=\"_ _16\"></span>Ulteriori <span class=\"_ _17\"></span>rischi <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>valuta <span class=\"_ _17\"></span>derivanti <span class=\"_ _17\"></span>dal <span class=\"_ _17\"></span>consolidamento delle altre socie<span class=\"_ _0\"></span>t\u00e0 estere sono da con<span class=\"_ _17\"></span>siderarsi irrilevanti.  La <span class=\"_ _3\"></span>predominante <span class=\"_ _3\"></span>esposizione <span class=\"_ _3\"></span>valutaria <span class=\"_ _3\"></span>per <span class=\"_ _12\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>riguarda <span class=\"_ _3\"></span>il <span class=\"_ _12\"></span>risultato<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>operativo derivante <span class=\"_ _16\"></span>da <span class=\"_ _17\"></span>vendite <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>da <span class=\"_ _16\"></span>acquisti <span class=\"_ _16\"></span>in <span class=\"_ _17\"></span>USD, <span class=\"_ _16\"></span>PLN, <span class=\"_ _16\"></span>SEK, <span class=\"_ _17\"></span>NOK <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>CNY. <span class=\"_ _16\"></span>Una <span class=\"_ _17\"></span>ipotetica <span class=\"_ _16\"></span>diminuzione<span class=\"_ _17\"></span> del <span class=\"_ _16\"></span>10% <span class=\"_ _16\"></span>in <span class=\"_ _6d\"></span>t<span class=\"_ _6\"></span>utti<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>questi <span class=\"_ _16\"></span>tassi <span class=\"_ _6d\"></span>di <span class=\"_ _16\"></span>cambio <span class=\"_ _16\"></span>(ad <span class=\"_ _16\"></span>eccezione <span class=\"_ _6d\"></span>del <span class=\"_ _16\"></span>DKK) <span class=\"_ _16\"></span>avrebbe <span class=\"_ _6d\"></span>generato <span class=\"_ _16\"></span>una <span class=\"_ _16\"></span>riduzione del margine<span class=\"_ _17\"></span> operativo lor<span class=\"_ _0\"></span>do di 4,4<span class=\"_ _17\"></span> milioni <span class=\"_ _0\"></span>di Euro (<span class=\"_ _0\"></span>USD pari<span class=\"_ _0\"></span> a -3,6<span class=\"_ _17\"></span> milioni di E<span class=\"_ _0\"></span>uro, PLN <span class=\"_ _0\"></span>pari <span class=\"_ _17\"></span>a 2,4 milioni di Euro, SEK pari a 2,1<span class=\"_ _0\"></span> milioni di <span class=\"_ _6\"></span>Euro, NOK pari a 2 mili<span class=\"_ _0\"></span>oni di Euro <span class=\"_ _6\"></span>e CNY pari a 1,5 mil<span class=\"_ _0\"></span>ioni di<span class=\"_ _0\"></span> Euro) (nel<span class=\"_ _17\"></span> 2023 una <span class=\"_ _17\"></span>riduzione di circ<span class=\"_ _17\"></span>a<span class=\"_ _6\"></span> 2,8 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>di Euro di<span class=\"_ _0\"></span> cu<span class=\"_ _17\"></span>i: USD pari a<span class=\"_ _17\"></span> -2,5 milioni di Euro, PLN pa<span class=\"_ _17\"></span>ri a 2,3 milioni di Euro, SEK pari a 0<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span>1 mili<span class=\"_ _0\"></span>oni di Euro, NOK pari a 2,8<span class=\"_ _17\"></span> milioni di Euro e CNY<span class=\"_ _0\"></span> pari a 0,2 mi<span class=\"_ _0\"></span>lioni di Euro).  Il Gruppo<span class=\"_ _17\"></span> Cementir Holding <span class=\"_ _17\"></span>ha stipulato <span class=\"_ _0\"></span>un con<span class=\"_ _0\"></span>tratto di <span class=\"_ _17\"></span>swap (hedge <span class=\"_ _17\"></span>accounting) co<span class=\"_ _0\"></span>n una <span class=\"_ _16\"></span>data <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>scadenza <span class=\"_ _16\"></span>ottobre <span class=\"_ _16\"></span>2030, <span class=\"_ _16\"></span>in <span class=\"_ _17\"></span>cui <span class=\"_ _16\"></span>sono <span class=\"_ _16\"></span>stati <span class=\"_ _16\"></span>coperti <span class=\"_ _16\"></span>sia <span class=\"_ _17\"></span>il <span class=\"_ _16\"></span>rischio <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>cambio <span class=\"_ _16\"></span>sia <span class=\"_ _16\"></span>il <span class=\"_ _17\"></span>rischio di interesse. <span class=\"_ _6\"></span>In <span class=\"_ _6\"></span>relazione al <span class=\"_ _6\"></span>rischio di <span class=\"_ _6\"></span>interesse, il <span class=\"_ _6\"></span>Gruppo<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>Cementi<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>Holding<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>ha accordato <span class=\"_ _6\"></span>di pagare <span class=\"_ _6\"></span>un tasso <span class=\"_ _6\"></span>fisso <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>al 4.06% <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>Gruppo r<span class=\"_ _6\"></span>icever\u00e0<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>EURIBOR<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>- <span class=\"_ _6\"></span>uno spread <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>0.04%<span class=\"_ _17\"></span> ogni <span class=\"_ _6\"></span>30 <span class=\"_ _15\"></span>ap<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ile <span class=\"_ _6\"></span>e <span class=\"_ _14\"></span>31 <span class=\"_ _14\"></span>ottobre <span class=\"_ _6\"></span>fino <span class=\"_ _14\"></span>alla <span class=\"_ _14\"></span>scadenza. <span class=\"_ _6\"></span>La <span class=\"_ _14\"></span>parte <span class=\"_ _14\"></span>efficace<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>della <span class=\"_ _6\"></span>copertura <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _14\"></span>uguale <span class=\"_ _6\"></span>a tutti i pagamenti <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>uturi de<span class=\"_ _0\"></span>l flusso di cassa e<span class=\"_ _0\"></span> alle quote nominal<span class=\"_ _0\"></span>i.  La <span class=\"_ _19\"> </span>passivit\u00e0 <span class=\"_ _19\"></span>al <span class=\"_ _19\"></span><span class=\"ff6\">fair <span class=\"_ _12\"></span>value <span class=\"_ _19\"> </span></span>\u00e8 <span class=\"_ _19\"> </span>inclusa <span class=\"_ _19\"></span>in <span class=\"_ _19\"></span>una <span class=\"_ _12\"></span>voce <span class=\"_ _19\"> </span>separata <span class=\"_ _19\"> </span>nello <span class=\"_ _19\"></span>stato <span class=\"_ _12\"></span>patrimoniale \"Strumenti finanzi<span class=\"_ _0\"></span>ari derivati\". La parte<span class=\"_ _0\"></span> inefficace \u00e8 rileva<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a come pro<span class=\"_ _17\"></span>vent<span class=\"_ _6\"></span>o finanzi<span class=\"_ _0\"></span>ario. <table class=\"s w4f9 h33c\" id=\"_5dda4ede-8025-4493-b9c6-70e722ca964d\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x380 y1c42 w4fa h33d\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Variazioni<span class=\"_ _82\"> </span></div></td><td class=\"c x381 y1c43 w4fb h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Parte<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x382 y1c44 w2d9 h25a\"><div class=\"t m0 x25 h103 y793 ff2 fs8 fc0 sc0 ls0 ws0\">Scadenza </div></td><td></td><td class=\"c x1e0 y1c45 w4fc h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Fair<span class=\"_ _82\"> </span></div></td><td class=\"c x380 y1c46 w4fd h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">nel FV<span class=\"_ _82\"> </span></div></td><td class=\"c x383 y1c45 w424 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">inefficace<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y1c44 w2d7 h115\"><div class=\"t m0 x3f h103 y38c ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x384 y1c47 w4fe h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Valore<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x342 y1c48 w1d5 h259\"><div class=\"t m0 x21 h103 y503 ff2 fs8 fc0 sc0 ls0 ws0\">Strike </div></td><td class=\"c x385 y1c49 w4ff h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">value<span class=\"_ _82\"> </span></div></td><td class=\"c x380 y1c4a w500 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">rilevate<span class=\"_ _82\"> </span></div></td><td class=\"c x386 y1c49 w501 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">rilevata a<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x387 y1c4b w502 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">nozionale<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td class=\"c x388 y1c4c w503 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">passivit\u00e0<span class=\"_ _82\"> </span></div></td><td class=\"c x380 y1c4d w504 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">nella<span class=\"_ _82\"> </span></div></td><td class=\"c x389 y1c4c w399 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Conto<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x380 y1c4e w505 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">riserva di<span class=\"_ _82\"> </span></div></td><td class=\"c x38a y1c4f w506 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Economico<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x380 y1c50 w507 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">copertura<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y1c48 w2d7 h1e1\"><div class=\"t m0 x1b h34 y84 ff6 fs8 fc0 sc0 ls0 ws0\">Euro milioni </div></td><td></td><td class=\"c x38d y1c51 w508 h2e9\" colspan=\"2\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">&lt; 1 anno<span class=\"_ _82\"> </span></div><div class=\"t m0 x38b h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">1-5 anni<span class=\"_ _82\"> </span></div><div class=\"t m0 x38c h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">&gt; 5 anni<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1c52 w2d7 h122\"><div class=\"t m0 x1b h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">Swap USD/EUR<span class=\"_ _17\"></span> </div></td><td class=\"c x29c y1c52 w2d8 h122\"><div class=\"t m0 x3d h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">64,2 </div></td><td class=\"c x38e y1c52 w291 h122\"><div class=\"t m0 x1c h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">31,8 </div></td><td class=\"c x1ec y1c52 w1de h122\"><div class=\"t m0 x1c h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">26,0 </div></td><td class=\"c x38f y1807 w424 h312\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">1,00 EUR/<span class=\"_ _82\"> </span></div></td><td class=\"c x390 y1c52 w2da h122\"><div class=\"t m0 x22 h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">-12,2 </div></td><td class=\"c x391 y1c52 wda h122\"><div class=\"t m0 x24 h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">-1,6 </div></td><td class=\"c x304 y1c52 w1f3 h122\"><div class=\"t m0 x4a h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">0,8 </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x392 y181e w509 h312\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">1,235 USD </div></td><td></td><td></td><td></td></tr></table>6,4 <div class=\"gs6\"><table class=\"s w50a h33e\" id=\"_9f3f8e07-a88b-4fa5-8df2-fbfd0ef39828\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x380 y1c53 w4fa h33f\" colspan=\"2\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Variazioni<span class=\"_ _82\"> </span></div></td><td class=\"c x381 y1c54 w4fb h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Parte<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x382 y1c55 w2d9 h25d\"><div class=\"t m0 x25 h103 y82 ff2 fs8 fc0 sc0 ls0 ws0\">Scadenza </div></td><td></td><td class=\"c x1e0 y1c56 w4fc h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Fair</div></td><td class=\"c x380 y1c57 w4fd h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">nel FV<span class=\"_ _82\"> </span></div></td><td class=\"c x383 y1c56 w424 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">inefficace<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x393 y1c58 w3f4 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls10 ws0\">2023<span class=\"_ _82\"> </span></div></td><td class=\"c x384 y1c4a w4fe h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Valore<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x342 y1c59 w1d5 h25c\"><div class=\"t m0 x21 h103 y1599 ff2 fs8 fc0 sc0 ls0 ws0\">Strike </div></td><td class=\"c x385 y1c58 w4ff h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">value</div></td><td class=\"c x380 y1c4a w500 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">rilevate<span class=\"_ _82\"> </span></div></td><td class=\"c x386 y1c58 w501 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">rilevata a<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x387 y1c4d w502 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">nozionale<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td class=\"c x388 y1c5a w503 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">passivit\u00e0</div></td><td class=\"c x380 y1c4d w504 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">nella<span class=\"_ _82\"> </span></div></td><td class=\"c x389 y1c5a w399 h2ed\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">Conto<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x380 y1c5b w505 h2ed\" colspan=\"2\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">riserva di<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x380 y1c50 w50b h310\" colspan=\"2\"><div class=\"t m0 x394 h103 y1a99 ff2 fs8 fc0 sc0 ls0 ws0\">Economico<span class=\"_ _82\"> </span></div><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">copertura<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y1c59 w2d7 h1e1\"><div class=\"t m0 x1b h34 y84 ff6 fs8 fc0 sc0 ls0 ws0\">Euro milioni </div></td><td></td><td class=\"c x38d y1c51 w508 h2ed\" colspan=\"2\"><div class=\"t m0 x1b7 h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">&lt; 1 anno<span class=\"_ _82\"> </span></div><div class=\"t m0 x38b h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">1-5 anni<span class=\"_ _82\"> </span></div><div class=\"t m0 x38c h103 y185a ff2 fs8 fc0 sc0 ls0 ws0\">&gt; 5 anni<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1c5c w2d7 h122\"><div class=\"t m0 x1b h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">Swap USD/EUR<span class=\"_ _17\"></span> </div></td><td class=\"c x29c y1c5c w2d8 h122\"><div class=\"t m0 x3d h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">66,6 </div></td><td class=\"c x38e y1c5c w291 h122\"><div class=\"t m0 x15 h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">0,0 </div></td><td class=\"c x1ec y1c5c w1de h122\"><div class=\"t m0 x15 h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">0,0 </div></td><td class=\"c x38f y1807 w424 h30f\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">1,00 EUR/<span class=\"_ _82\"> </span></div></td><td class=\"c x390 y1c5c w2da h122\"><div class=\"t m0 x35 h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">-5,1 </div></td><td class=\"c x391 y1c5c wda h122\"><div class=\"t m0 x24 h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">-1,9 </div></td><td class=\"c x304 y1c5c w1f3 h122\"><div class=\"t m0 x2a h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">-1,5 </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x392 y181e w509 h30f\"><div class=\"t m0 x1b7 h43 y1896 ff1 fs8 fc0 sc0 ls0 ws0\">1,235 USD </div></td><td></td><td></td><td></td></tr></table></div><div class=\"c w1d6 h122 gs3c\"><div class=\"t m0 x3b h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">66,6 </div></div><div class=\"c w2 h0 gs3d\"><div class=\"t m0 x2 h25f y6ef ff5 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h11 y159e ff1 fs5 fc1 sc0 ls0 ws0\">Rischio di tasso di interesse </div><div class=\"t m0 xfd hd y9f4 ff1 fs7 fc0 sc0 ls0 ws0\">Il <span class=\"_ _15\"></span><span class=\"ff6\">rischio <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>tasso <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>interesse</span> <span class=\"_ _14\"></span>r<span class=\"_ _6\"></span>iguarda <span class=\"_ _14\"></span>il <span class=\"_ _15\"></span>rischio <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>aumento <span class=\"_ _15\"></span>degli <span class=\"_ _15\"></span>oneri <span class=\"_ _14\"></span>derivanti <span class=\"_ _14\"></span>da </div><div class=\"t m0 x2 hd y308 ff1 fs7 fc0 sc0 ls0 ws0\">interessi <span class=\"_ _14\"></span>indicizzati <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>tasso <span class=\"_ _14\"></span>variabile <span class=\"_ _14\"></span>su <span class=\"_ _14\"></span>finanziamenti <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>medio <span class=\"_ _14\"></span>lungo <span class=\"_ _15\"></span>ter<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ine <span class=\"_ _14\"></span>contratti <span class=\"_ _14\"></span>dalle </div><div class=\"t m0 x2 hd y332 ff1 fs7 fc0 sc0 ls0 ws0\">societ\u00e0 appartenen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i al G<span class=\"_ _0\"></span>ruppo. </div><div class=\"t m0 xfd hd y143 ff1 fs7 fc0 sc0 ls0 ws0\">Il Gruppo, avendo al <span class=\"_ _6\"></span>31 dicembre <span class=\"ls1\">2024</span> <span class=\"_ _6\"></span>un indebitamento finanziario completamente<span class=\"_ _17\"></span> </div><div class=\"t m0 x2 h10 y144 ff7 fs7 fc0 sc0 ls0 ws0\">a <span class=\"_ _12\"> </span>tasso <span class=\"_ _3\"></span>variabile <span class=\"_ _12\"> </span>\u00e8 <span class=\"_ _3\"></span>quindi <span class=\"_ _12\"></span>esposto <span class=\"_ _3\"></span>al <span class=\"_ _12\"> </span>rischio <span class=\"_ _3\"></span>di <span class=\"_ _12\"> </span>fluttuazione <span class=\"_ _3\"></span>dei <span class=\"_ _12\"></span>tassi <span class=\"_ _12\"></span>d\u2019in<span class=\"_ _17\"></span>teresse. <span class=\"_ _12\"> </span>Valutato </div><div class=\"t m0 x2 hd y145 ff1 fs7 fc0 sc0 ls0 ws0\">compiutamente<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>livell<span class=\"_ _0\"></span>o <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>tassi <span class=\"_ _15\"></span>attesi <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>tem<span class=\"_ _17\"></span>pistiche <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>riduzione <span class=\"_ _15\"></span>del <span class=\"_ _14\"></span>debito <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>funzione </div><div class=\"t m0 x2 hd y146 ff1 fs7 fc0 sc0 ls0 ws0\">delle <span class=\"_ _16\"></span>previsioni <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>cassa, <span class=\"_ _17\"></span>vengono <span class=\"_ _17\"></span>comunque <span class=\"_ _17\"></span>posti <span class=\"_ _16\"></span>in <span class=\"_ _17\"></span>essere, <span class=\"_ _17\"></span>a pa<span class=\"_ _17\"></span>rz<span class=\"_ _6\"></span>iale <span class=\"_ _16\"></span>copertura <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>rischio, </div><div class=\"t m0 x2 hd y147 ff1 fs7 fc0 sc0 ls0 ws0\">contratti <span class=\"_ _21\"> </span>di <span class=\"_ _1f\"> </span><span class=\"ff6\">I<span class=\"_ _6\"></span>nteres<span class=\"_ _0\"></span>t <span class=\"_ _21\"> </span>Rate <span class=\"_ _1f\"> </span>Swap<span class=\"ff1 lsd\">. <span class=\"_ _21\"> </span><span class=\"ls0\">Relativamente <span class=\"_ _1f\"> </span>al <span class=\"_ _21\"> </span>Gruppo <span class=\"_ _21\"> </span>Domus <span class=\"_ _21\"> </span>Italia</span>, <span class=\"_ _1f\"> </span><span class=\"ls0\">si <span class=\"_ _21\"> </span>segnala <span class=\"_ _21\"> </span>che<span class=\"_ _0\"></span> </span></span></span></div><div class=\"t m0 x2 hd y148 ff7 fs7 fc0 sc0 ls0 ws0\">l\u2019aumento <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>capitale soci<span class=\"_ _17\"></span>ale <span class=\"_ _0\"></span>della <span class=\"_ _17\"></span><span class=\"ff1\">controllata D<span class=\"_ _17\"></span>omus I<span class=\"_ _0\"></span>talia <span class=\"_ _17\"></span>SpA <span class=\"_ _17\"></span>(<span class=\"_ _6\"></span>gi\u00e0 <span class=\"_ _17\"></span>Vianini <span class=\"_ _17\"></span>SpA), pa<span class=\"_ _17\"></span>ri a <span class=\"_ _17\"></span>circa </span></div><div class=\"t m0 x2 hd y159f ff1 fs7 fc0 sc0 ls1 ws0\">60<span class=\"ls0\">  milioni <span class=\"_ _8\"> </span>di  Euro,<span class=\"_ _17\"></span>  perfezionatosi  in  da<span class=\"_ _17\"></span>ta  24  genna<span class=\"_ _0\"></span>io  2024,  \u00e8 <span class=\"_ _21\"> </span>stato  funzional<span class=\"_ _17\"></span>e,  in  via </span></div><div class=\"t m0 x2 h10 y15a0 ff7 fs7 fc0 sc0 ls0 ws0\">prevalente, <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>dell\u2019indeb<span class=\"_ _0\"></span>itamento <span class=\"_ _3\"></span>finanziario <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo, <span class=\"_ _12\"></span>attra<span class=\"_ _17\"></span>verso <span class=\"_ _12\"> </span>il <span class=\"_ _3\"></span>rimborso </div><div class=\"t m0 x2 hd y1137 ff1 fs7 fc0 sc0 ls0 ws0\">volontario di finanzi<span class=\"_ _17\"></span>amenti in essere. </div><div class=\"t m0 xfd h11 y15a1 ff1 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h11 yb4f ff1 fs5 fc1 sc0 ls0 ws0\">Rischio di variazione di fair value degli investimenti in strumenti di capitale<span class=\"_ _6\"></span> </div><div class=\"t m0 xfd hd y2f7 ff1 fs7 fc0 sc0 ls0 ws0\">In <span class=\"_ _12\"></span>relazione <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span><span class=\"ff6\">rischio <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>variazioni <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>fair <span class=\"_ _12\"></span>value <span class=\"_ _19\"> </span>degli <span class=\"_ _12\"></span>investimenti<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>strumenti <span class=\"_ _12\"></span>di </span></div><div class=\"t m0 x2 hd y128d ff6 fs7 fc0 sc0 ls0 ws0\">capitale<span class=\"ff7\">, <span class=\"_ _12\"> </span>viene <span class=\"_ _12\"> </span>svolta <span class=\"_ _12\"> </span>un\u2019attivit\u00e0 <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>monitoraggio <span class=\"_ _3\"></span>del<span class=\"ff1\">l<span class=\"_ _6\"></span>e <span class=\"_ _12\"></span>varia<span class=\"_ _6\"></span>zioni <span class=\"_ _19\"> </span>del <span class=\"_ _12\"></span>c<span class=\"_ _6\"></span>orso <span class=\"_ _12\"></span>de<span class=\"_ _6\"></span>i <span class=\"_ _12\"></span>tito<span class=\"_ _6\"></span>li <span class=\"_ _12\"></span>e <span class=\"_ _19\"> </span>per </span></span></div><div class=\"t m0 x2 hd y2f8 ff1 fs7 fc0 sc0 ls0 ws0\">questa <span class=\"_ _12\"></span>f<span class=\"_ _6\"></span>inalit\u00e0 <span class=\"_ _19\"></span>vengono <span class=\"_ _19\"></span>costantemente <span class=\"_ _19\"> </span>rilevat<span class=\"_ _6\"></span>i <span class=\"_ _12\"></span>gli <span class=\"_ _19\"></span>andamenti <span class=\"_ _12\"></span>d<span class=\"_ _6\"></span>elle <span class=\"_ _19\"></span>quotazioni <span class=\"_ _19\"> </span>dei <span class=\"_ _12\"></span>tit<span class=\"_ _6\"></span>oli <span class=\"_ _12\"></span>in </div><div class=\"t m0 x2 hd y15a2 ff1 fs7 fc0 sc0 ls0 ws0\">portafog<span class=\"_ _6\"></span>lio. <span class=\"_ _12\"></span>Sulla <span class=\"_ _12\"></span>base <span class=\"_ _19\"></span>dei <span class=\"_ _12\"></span>dati <span class=\"_ _12\"></span>racco<span class=\"_ _6\"></span>lti <span class=\"_ _12\"></span>vengono <span class=\"_ _12\"></span>def<span class=\"_ _6\"></span>inite <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>pol<span class=\"_ _6\"></span>itiche <span class=\"_ _12\"></span>di <span class=\"_ _19\"></span>investimento <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>di<span class=\"_ _6\"></span> </div><div class=\"t m0 x2 hd y8e4 ff7 fs7 fc0 sc0 ls0 ws0\">disinvestime<span class=\"_ _6\"></span>nto con <span class=\"_ _17\"></span>l<span class=\"_ _6\"></span>\u2019obiettiv<span class=\"_ _6\"></span><span class=\"ff1\">o di ottimizzare i <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>lussi finanziari nel <span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>edio e <span class=\"_ _17\"></span>ne<span class=\"_ _6\"></span>l <span class=\"_ _0\"></span>lungo periodo, </span></div><div class=\"t m0 x2 hd y128e ff1 fs7 fc0 sc0 ls0 ws0\">anche <span class=\"_ _0\"></span>tenendo conto <span class=\"_ _17\"></span>del<span class=\"_ _6\"></span>la <span class=\"_ _17\"></span>distr<span class=\"_ _6\"></span>ibuzione dei <span class=\"_ _17\"></span>div<span class=\"_ _6\"></span>idendi delle <span class=\"_ _17\"></span>az<span class=\"_ _6\"></span>ioni <span class=\"_ _0\"></span>in <span class=\"_ _17\"></span>port<span class=\"_ _6\"></span>afoglio. Le <span class=\"_ _17\"></span>strat<span class=\"_ _6\"></span>egie </div><div class=\"t m0 x2 hd y1531 ff1 fs7 fc0 sc0 ls0 ws0\">di <span class=\"_ _18\"> </span>invest<span class=\"_ _6\"></span>imento <span class=\"_ _18\"> </span>e <span class=\"_ _18\"> </span>disinvest<span class=\"_ _6\"></span>imento <span class=\"_ _18\"> </span>de<span class=\"_ _6\"></span>lle <span class=\"_ _18\"> </span>part<span class=\"_ _6\"></span>ecipazioni <span class=\"_ _18\"> </span>az<span class=\"_ _6\"></span>ionarie <span class=\"_ _18\"> </span>veng<span class=\"_ _6\"></span>ono <span class=\"_ _18\"> </span>studiate<span class=\"_ _6\"></span> </div><div class=\"t m0 x2 hd y3eb ff7 fs7 fc0 sc0 ls0 ws0\">nell\u2019amb<span class=\"_ _6\"></span>it<span class=\"ff1\">o anche d<span class=\"_ _6\"></span>i una div<span class=\"_ _6\"></span>ersificazione <span class=\"_ _6\"></span>del risc<span class=\"_ _6\"></span>hio.<span class=\"_ _82\"> </span></span><span class=\"ff1\"> </span><span class=\"ff1\"><span class=\"_ _6\"></span> </span></div><div class=\"t m0 x2 h11 ye70 ff1 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h11 yd32 ff1 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h11 ydc7 ff1 fs5 fc1 sc0 ls0 ws0\"> </div></div>Rischio di variazione di fair value degli investimenti immobiliari Gl<span class=\"_ _17\"></span>i <span class=\"_ _6\"></span>in<span class=\"_ _17\"></span>ves<span class=\"_ _17\"></span>ti<span class=\"_ _17\"></span>men<span class=\"_ _17\"></span>ti<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>im<span class=\"_ _17\"></span>mo<span class=\"_ _17\"></span>bil<span class=\"_ _17\"></span>iar<span class=\"_ _17\"></span>i <span class=\"_ _6\"></span>del<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>gru<span class=\"_ _17\"></span>pp<span class=\"_ _17\"></span>o <span class=\"_ _6\"></span>son<span class=\"_ _17\"></span>o <span class=\"_ _14\"></span>va<span class=\"_ _17\"></span>lu<span class=\"_ _17\"></span>ta<span class=\"_ _0\"></span>ti<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>al <span class=\"_ _6\"></span>fai<span class=\"_ _17\"></span>r <span class=\"_ _6\"></span>val<span class=\"_ _17\"></span>ue<span class=\"_ _0\"></span>, <span class=\"_ _15\"></span>sulla <span class=\"_ _15\"></span>base <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>perizi<span class=\"_ _17\"></span>e tecniche effettuate da <span class=\"_ _6\"></span>esperti indipendenti<span class=\"ls2\">, <span class=\"_ _6\"></span></span>e l<span class=\"_ _17\"></span>e re<span class=\"_ _17\"></span>l<span class=\"_ _0\"></span>at<span class=\"_ _17\"></span>iv<span class=\"_ _17\"></span>e v<span class=\"_ _17\"></span>ari<span class=\"_ _17\"></span>az<span class=\"_ _17\"></span>ion<span class=\"_ _17\"></span>i s<span class=\"_ _17\"></span>on<span class=\"_ _0\"></span>o c<span class=\"_ _17\"></span>on<span class=\"_ _17\"></span>tab<span class=\"_ _17\"></span>il<span class=\"_ _17\"></span>iz<span class=\"_ _17\"></span>za<span class=\"_ _0\"></span>te<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>a<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>C<span class=\"_ _17\"></span>on<span class=\"_ _17\"></span>to E<span class=\"_ _17\"></span>co<span class=\"_ _0\"></span>no<span class=\"_ _17\"></span>mi<span class=\"_ _17\"></span>co<span class=\"_ _17\"></span>. <span class=\"_ _22\"> </span><span class=\"ff7\">Il<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>Gr<span class=\"_ _17\"></span>upp<span class=\"_ _17\"></span>o <span class=\"_ _22\"> </span>mo<span class=\"_ _17\"></span>ni<span class=\"_ _17\"></span>to<span class=\"_ _17\"></span>ra <span class=\"_ _a\"> </span>co<span class=\"_ _17\"></span>sta<span class=\"_ _17\"></span>nt<span class=\"_ _0\"></span>em<span class=\"_ _17\"></span>en<span class=\"_ _17\"></span>te <span class=\"_ _a\"> </span>l\u2019<span class=\"_ _17\"></span>and<span class=\"_ _17\"></span>am<span class=\"_ _17\"></span>en<span class=\"_ _17\"></span>to <span class=\"_ _a\"> </span>dei<span class=\"_ _17\"></span> <span class=\"_ _22\"> </span>me<span class=\"_ _17\"></span>rca<span class=\"_ _17\"></span>ti<span class=\"_ _17\"></span> <span class=\"_ _7\"> </span>di<span class=\"_ _17\"></span> <span class=\"_ _22\"> </span>ri<span class=\"_ _17\"></span>fer<span class=\"_ _17\"></span>ime<span class=\"_ _17\"></span>nt<span class=\"_ _17\"></span>o<span class=\"ff1\"> </span></span>(p<span class=\"_ _17\"></span>ri<span class=\"_ _17\"></span>nc<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>pa<span class=\"_ _17\"></span>lm<span class=\"_ _17\"></span>ent<span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>Ita<span class=\"_ _17\"></span>li<span class=\"_ _17\"></span>a <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> T<span class=\"_ _17\"></span>urc<span class=\"_ _17\"></span>hi<span class=\"_ _17\"></span>a)<span class=\"_ _17\"></span>.  Rischio di prezzo delle materie prime Il<span class=\"_ _17\"></span> Gr<span class=\"_ _17\"></span>up<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>o \u00e8<span class=\"_ _17\"></span> es<span class=\"_ _17\"></span>po<span class=\"_ _17\"></span>st<span class=\"_ _0\"></span>o a<span class=\"_ _17\"></span>ll<span class=\"_ _0\"></span>e o<span class=\"_ _17\"></span>sc<span class=\"_ _17\"></span>ill<span class=\"_ _17\"></span>azi<span class=\"_ _17\"></span>on<span class=\"_ _17\"></span>i d<span class=\"_ _17\"></span>el<span class=\"_ _0\"></span> pr<span class=\"_ _17\"></span>ez<span class=\"_ _17\"></span>zo<span class=\"_ _17\"></span> del<span class=\"_ _17\"></span>le m<span class=\"_ _17\"></span>at<span class=\"_ _17\"></span>eri<span class=\"_ _17\"></span>e p<span class=\"_ _17\"></span>ri<span class=\"_ _17\"></span>me<span class=\"_ _17\"></span>; ta<span class=\"_ _17\"></span>le<span class=\"_ _17\"></span> ri<span class=\"_ _17\"></span>sch<span class=\"_ _17\"></span>io \u00e8<span class=\"_ _17\"></span> ge<span class=\"_ _17\"></span>st<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>to<span class=\"_ _17\"></span> a<span class=\"_ _0\"></span>tt<span class=\"_ _17\"></span>ra<span class=\"_ _17\"></span>ve<span class=\"_ _0\"></span>rs<span class=\"_ _17\"></span>o ac<span class=\"_ _17\"></span>co<span class=\"_ _17\"></span>rdi<span class=\"_ _17\"></span> di fo<span class=\"_ _17\"></span>rn<span class=\"_ _17\"></span>itu<span class=\"_ _17\"></span>ra<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>co<span class=\"_ _17\"></span>n so<span class=\"_ _17\"></span>gge<span class=\"_ _17\"></span>tt<span class=\"_ _17\"></span>i es<span class=\"_ _17\"></span>ter<span class=\"_ _17\"></span>i a<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>con<span class=\"_ _17\"></span>di<span class=\"_ _17\"></span>zio<span class=\"_ _17\"></span>ni<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>p<span class=\"_ _17\"></span>rez<span class=\"_ _17\"></span>zo<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>e di<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>qu<span class=\"_ _17\"></span>an<span class=\"_ _17\"></span>ti<span class=\"_ _17\"></span>t\u00e0 de<span class=\"_ _17\"></span>fi<span class=\"_ _0\"></span>ni<span class=\"_ _17\"></span>ti<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>pe<span class=\"_ _17\"></span>r u<span class=\"_ _0\"></span>na<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>du<span class=\"_ _0\"></span>ra<span class=\"_ _17\"></span>ta<span class=\"_ _17\"></span> <span class=\"_ _0\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _17\"></span>cir<span class=\"_ _17\"></span>ca <span class=\"_ _16\"></span>6-<span class=\"_ _17\"></span><span class=\"ls12\">12<span class=\"_ _6\"></span><span class=\"ls0\"> <span class=\"_ _17\"></span><span class=\"ff7\">me<span class=\"_ _17\"></span>si<span class=\"_ _17\"></span>, <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>at<span class=\"_ _17\"></span>tr<span class=\"_ _0\"></span>av<span class=\"_ _17\"></span>er<span class=\"_ _17\"></span>so<span class=\"_ _0\"></span> <span class=\"_ _17\"></span>l\u2019<span class=\"_ _17\"></span>app<span class=\"_ _17\"></span>ro<span class=\"_ _17\"></span>vvi<span class=\"_ _17\"></span>gi<span class=\"_ _17\"></span>on<span class=\"_ _17\"></span>ame<span class=\"_ _17\"></span>nt<span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>pr<span class=\"_ _17\"></span>es<span class=\"_ _17\"></span>so <span class=\"_ _16\"></span>for<span class=\"_ _17\"></span>ni<span class=\"_ _17\"></span>tor<span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>di<span class=\"_ _17\"></span>sl<span class=\"_ _17\"></span>oc<span class=\"_ _17\"></span>ati<span class=\"_ _17\"></span> i<span class=\"_ _17\"></span>n <span class=\"_ _17\"></span>ar<span class=\"_ _17\"></span>ee<span class=\"_ _17\"></span> </span></span></span>g<span class=\"_ _0\"></span>eo<span class=\"_ _17\"></span>gr<span class=\"_ _17\"></span>afi<span class=\"_ _17\"></span>ch<span class=\"_ _17\"></span>e <span class=\"_ _14\"></span>di<span class=\"_ _17\"></span>ffe<span class=\"_ _17\"></span>re<span class=\"_ _17\"></span>nzi<span class=\"_ _17\"></span>at<span class=\"_ _17\"></span>e <span class=\"_ _14\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>mo<span class=\"_ _0\"></span>do<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>da <span class=\"_ _14\"></span>e<span class=\"_ _0\"></span>vi<span class=\"_ _17\"></span>ta<span class=\"_ _17\"></span>re <span class=\"_ _14\"></span>i <span class=\"_ _6\"></span>ris<span class=\"_ _17\"></span>chi<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>c<span class=\"_ _17\"></span>on<span class=\"_ _17\"></span>nes<span class=\"_ _17\"></span>si<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>ad<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>un\u2019<span class=\"_ _17\"></span>ec<span class=\"_ _17\"></span>ces<span class=\"_ _17\"></span>si<span class=\"_ _17\"></span>va <span class=\"_ _14\"></span>co<span class=\"_ _17\"></span>nc<span class=\"_ _17\"></span>en<span class=\"_ _17\"></span>tra<span class=\"_ _17\"></span>zi<span class=\"_ _17\"></span>one<span class=\"_ _17\"></span> d<span class=\"_ _0\"></span>el<span class=\"_ _17\"></span>l\u2019<span class=\"_ _17\"></span>off<span class=\"_ _17\"></span>er<span class=\"_ _17\"></span>ta<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>ed<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>fi<span class=\"_ _17\"></span>ne<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>di <span class=\"_ _6d\"></span>ot<span class=\"_ _17\"></span>ten<span class=\"_ _17\"></span>er<span class=\"_ _17\"></span>e <span class=\"_ _6d\"></span>fo<span class=\"_ _17\"></span>rni<span class=\"_ _17\"></span>tu<span class=\"_ _17\"></span>re <span class=\"_ _6d\"></span>a <span class=\"_ _6d\"></span>pr<span class=\"_ _17\"></span>ezz<span class=\"_ _17\"></span>i <span class=\"_ _6d\"></span>mag<span class=\"_ _17\"></span>gi<span class=\"_ _17\"></span>or<span class=\"_ _17\"></span>men<span class=\"_ _17\"></span>te<span class=\"_ _17\"></span> <span class=\"_ _16\"></span>con<span class=\"_ _17\"></span>co<span class=\"_ _17\"></span>rr<span class=\"_ _17\"></span>enz<span class=\"_ _17\"></span>ial<span class=\"_ _17\"></span>i.<span class=\"_ _17\"></span><span class=\"ff1\"> <span class=\"_ _16\"></span>Inoltre, <span class=\"_ _17\"></span>il <span class=\"_ _16\"></span>Gruppo </span>Cementir utilizza s<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>rumenti deri<span class=\"_ _0\"></span>vati per copri<span class=\"_ _17\"></span>re il rischio di oscillazion<span class=\"_ _0\"></span>e dei prezzi di mercato<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span>  R<span class=\"_ _17\"></span>ela<span class=\"_ _17\"></span>ti<span class=\"_ _0\"></span>va<span class=\"_ _17\"></span>me<span class=\"_ _17\"></span>nt<span class=\"_ _17\"></span>e <span class=\"_ _12\"></span>al<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>Gr<span class=\"_ _17\"></span>up<span class=\"_ _17\"></span>po <span class=\"_ _3\"></span>Vi<span class=\"_ _17\"></span>ani<span class=\"_ _17\"></span>ni<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>La<span class=\"_ _17\"></span>vo<span class=\"_ _17\"></span>ri,<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>ta<span class=\"_ _17\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>ri<span class=\"_ _17\"></span>sc<span class=\"_ _17\"></span>hi<span class=\"_ _17\"></span>o <span class=\"_ _12\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>g<span class=\"_ _17\"></span>est<span class=\"_ _17\"></span>it<span class=\"_ _17\"></span>o, <span class=\"_ _3\"></span>pe<span class=\"_ _17\"></span>r <span class=\"_ _3\"></span>tut<span class=\"_ _17\"></span>te<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>le<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>mm<span class=\"_ _17\"></span>es<span class=\"_ _17\"></span>se a<span class=\"_ _0\"></span>cq<span class=\"_ _17\"></span>ui<span class=\"_ _17\"></span>si<span class=\"_ _0\"></span>te<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>ne<span class=\"_ _17\"></span>l <span class=\"_ _15\"></span>co<span class=\"_ _17\"></span>rso<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _17\"></span>l <span class=\"_ _3\"></span>20<span class=\"_ _17\"></span>23<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _15\"></span>20<span class=\"_ _17\"></span>24,<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>tra<span class=\"_ _17\"></span>mi<span class=\"_ _17\"></span>te<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>la<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>st<span class=\"_ _0\"></span>ip<span class=\"_ _17\"></span>ul<span class=\"_ _17\"></span>a <span class=\"_ _15\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>con<span class=\"_ _17\"></span>tr<span class=\"_ _0\"></span>at<span class=\"_ _17\"></span>ti<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>app<span class=\"_ _17\"></span>al<span class=\"_ _17\"></span>to <span class=\"_ _15\"></span>ch<span class=\"_ _17\"></span>e <span class=\"_ _15\"></span>co<span class=\"_ _17\"></span>nte<span class=\"_ _17\"></span>ng<span class=\"_ _17\"></span>ano<span class=\"_ _17\"></span> cl<span class=\"_ _17\"></span>au<span class=\"_ _17\"></span>so<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> di<span class=\"_ _17\"></span> rie<span class=\"_ _17\"></span>qu<span class=\"_ _17\"></span>ili<span class=\"_ _17\"></span>bri<span class=\"_ _17\"></span>o d<span class=\"_ _17\"></span>ei<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>pr<span class=\"_ _17\"></span>ez<span class=\"_ _17\"></span>zi m<span class=\"_ _17\"></span>en<span class=\"_ _17\"></span>tre<span class=\"_ _17\"></span>, p<span class=\"_ _17\"></span>er<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>le<span class=\"_ _17\"></span> co<span class=\"_ _0\"></span>mm<span class=\"_ _0\"></span>es<span class=\"_ _17\"></span>se<span class=\"_ _17\"></span> gi<span class=\"_ _17\"></span>\u00e0 in<span class=\"_ _17\"></span> po<span class=\"_ _0\"></span>rt<span class=\"_ _17\"></span>af<span class=\"_ _17\"></span>ogl<span class=\"_ _17\"></span>io<span class=\"_ _17\"></span>, il<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>ri<span class=\"_ _17\"></span>sc<span class=\"_ _17\"></span>hi<span class=\"_ _17\"></span>o \u00e8 s<span class=\"_ _17\"></span>ta<span class=\"_ _17\"></span>to e<span class=\"_ _17\"></span>d \u00e8<span class=\"_ _0\"></span> ge<span class=\"_ _17\"></span>sti<span class=\"_ _17\"></span>to<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>co<span class=\"_ _17\"></span>n l\u2019a<span class=\"_ _17\"></span>us<span class=\"_ _17\"></span>ili<span class=\"_ _17\"></span>o de<span class=\"_ _17\"></span>lle<span class=\"_ _17\"></span> mis<span class=\"_ _17\"></span>ur<span class=\"_ _17\"></span>e st<span class=\"_ _17\"></span>rao<span class=\"_ _17\"></span>rd<span class=\"_ _17\"></span>ina<span class=\"_ _17\"></span>ri<span class=\"_ _17\"></span>e ad<span class=\"_ _0\"></span>ot<span class=\"_ _17\"></span>ta<span class=\"_ _17\"></span>te<span class=\"_ _0\"></span> dal<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>l<span class=\"_ _17\"></span>egi<span class=\"_ _17\"></span>sl<span class=\"_ _17\"></span>at<span class=\"_ _0\"></span>or<span class=\"_ _17\"></span>e pe<span class=\"_ _17\"></span>r con<span class=\"_ _17\"></span>tr<span class=\"_ _17\"></span>ast<span class=\"_ _17\"></span>ar<span class=\"_ _17\"></span>e gli<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>e<span class=\"_ _17\"></span>ffe<span class=\"_ _17\"></span>tti<span class=\"_ _17\"></span> e<span class=\"_ _0\"></span>co<span class=\"_ _17\"></span>no<span class=\"_ _17\"></span>mi<span class=\"_ _17\"></span>ci  <span class=\"_ _17\"></span>del<span class=\"_ _17\"></span>la<span class=\"_ _17\"></span>  gr<span class=\"_ _17\"></span>av<span class=\"_ _17\"></span>e  cr<span class=\"_ _17\"></span>is<span class=\"_ _17\"></span>i in<span class=\"_ _17\"></span>te<span class=\"_ _17\"></span>rn<span class=\"_ _17\"></span>azi<span class=\"_ _17\"></span>on<span class=\"_ _17\"></span>al<span class=\"_ _0\"></span>e i<span class=\"_ _17\"></span>n <span class=\"_ _17\"></span>att<span class=\"_ _17\"></span>o in<span class=\"_ _17\"></span> U<span class=\"_ _17\"></span>cra<span class=\"_ _17\"></span>in<span class=\"_ _17\"></span>a a<span class=\"_ _17\"></span>nch<span class=\"_ _17\"></span>e i<span class=\"_ _17\"></span>n  o<span class=\"_ _17\"></span>rd<span class=\"_ _17\"></span>ine<span class=\"_ _17\"></span>  al<span class=\"_ _17\"></span>lo<span class=\"_ _17\"></span>  sv<span class=\"_ _17\"></span>ol<span class=\"_ _17\"></span>gim<span class=\"_ _17\"></span>en<span class=\"_ _17\"></span>to d<span class=\"_ _0\"></span>el<span class=\"_ _17\"></span>le<span class=\"_ _17\"></span> a<span class=\"_ _17\"></span>tti<span class=\"_ _17\"></span>vit<span class=\"_ _17\"></span>\u00e0 <span class=\"_ _17\"></span>pr<span class=\"_ _0\"></span>od<span class=\"_ _17\"></span>ut<span class=\"_ _17\"></span>tiv<span class=\"_ _17\"></span>e.<span class=\"_ _17\"></span> Rischio ambiente e sicurezza Le aree di rischio relative alla tutela della sicurezza e della salute dei lavoratori sono gestite nel rigoroso<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>rispetto<span class=\"_ _0\"></span> delle norme di legge<span class=\"_ _17\"></span> e regolamentari.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-541": {
   "value": "Rischio di credito L\u2019esposizion<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>massima <span class=\"_ _12\"> </span>al <span class=\"_ _19\"> </span>rischio <span class=\"_ _12\"> </span>di <span class=\"_ _19\"> </span>credito <span class=\"_ _12\"> </span>per <span class=\"_ _19\"> </span>il <span class=\"_ _12\"> </span>Gruppo <span class=\"_ _19\"> </span>al <span class=\"_ _12\"> </span>31 <span class=\"_ _19\"> </span>dicembre <span class=\"_ _19\"> </span><span class=\"ff1 ls1\">2024<span class=\"ls0\"> <span class=\"_ _19\"> </span><span class=\"lsc\">\u00e8 </span></span></span>rappresentata <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>valore <span class=\"_ _14\"></span>contabile <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>crediti <span class=\"_ _14\"></span>iscritti <span class=\"_ _6\"></span>in <span class=\"_ _14\"></span>bilancio, <span class=\"_ _14\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _14\"></span>331,9 <span class=\"_ _14\"></span>milioni <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>Euro<span class=\"ls2\">, </span>di cui 53,5 milion<span class=\"_ _17\"></span>i <span class=\"_ _6\"></span>di Euro verso par<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i correlate<span class=\"_ _17\"></span>.<span class=\"_ _6\"></span> Il <span class=\"_ _14\"></span>rischio <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>credito <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _14\"></span>mitigato <span class=\"_ _14\"></span>da <span class=\"_ _14\"></span>un\u2019attenta <span class=\"_ _14\"></span>procedura <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>valutazione<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>della <span class=\"_ _14\"></span>solvibili<span class=\"_ _0\"></span>t\u00e0 della <span class=\"_ _12\"></span>clientela <span class=\"_ _12\"></span>ai <span class=\"_ _12\"></span>fini <span class=\"_ _12\"></span>della <span class=\"_ _3\"></span>concessione <span class=\"_ _12\"></span>degli <span class=\"_ _12\"></span>affidamenti<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>ai <span class=\"_ _12\"></span>singoli <span class=\"_ _12\"></span>clienti <span class=\"_ _12\"></span>e, <span class=\"_ _12\"></span>infine, <span class=\"_ _12\"></span>non <span class=\"_ _12\"></span>si rilevano <span class=\"_ _12\"> </span>posizioni <span class=\"_ _12\"></span>creditorie <span class=\"_ _12\"></span>significative<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>che <span class=\"_ _12\"> </span>comportino <span class=\"_ _12\"> </span>un\u2019eccessiva <span class=\"_ _12\"> </span>concentrazione <span class=\"_ _12\"></span>del<span class=\"_ _0\"></span> credito. <table class=\"s w4f8 h33b\" id=\"_2ce34a6f-8faa-4d46-94f1-5310f3d289b4\"><tr><td></td><td class=\"c x278 y1c3b w263 h39\"><div class=\"t m0 xf h103 y175 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.<span class=\"ls10\">2024</span> </div></td><td class=\"c x276 y1c3b w137 h39\"><div class=\"t m0 x1b h103 y175 ff2 fs8 fc0 sc0 ls0 ws0\">31.12.<span class=\"ls10\">2023</span> </div></td></tr><tr><td class=\"c x1f0 y1c3c w22b h1ed\"><div class=\"t m0 x1b h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">Gruppo Cemen<span class=\"_ _0\"></span>tir </div></td><td class=\"c x278 y1c3c w263 h1ed\"><div class=\"t m0 x22 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">181.656 </div></td><td class=\"c x276 y1c3c w137 h1ed\"><div class=\"t m0 x21 h43 y1b6 ff1 fs8 fc0 sc0 ls0 ws0\">164.901 </div></td></tr><tr><td class=\"c x1f0 y1c3d w22b h39\"><div class=\"t m0 x1b h43 y175 ff1 fs8 fc0 sc0 ls0 ws0\">Gruppo Caltagiro<span class=\"_ _17\"></span>ne Editore </div></td><td class=\"c x278 y1c3d w263 h39\"><div class=\"t m0 x3d h43 y175 ff1 fs8 fc0 sc0 ls0 ws0\">39.228 </div></td><td class=\"c x276 y1c3d w137 h39\"><div class=\"t m0 x22 h43 y175 ff1 fs8 fc0 sc0 ls0 ws0\">35.910 </div></td></tr><tr><td class=\"c x1f0 y1c3e w22b h39\"><div class=\"t m0 x1b h43 y175 ff1 fs8 fc0 sc0 ls0 ws0\">Gruppo Vianini La<span class=\"_ _17\"></span>v<span class=\"_ _6\"></span>ori </div></td><td class=\"c x278 y1c3e w263 h39\"><div class=\"t m0 x22 h43 y175 ff1 fs8 fc0 sc0 ls0 ws0\">107.235 </div></td><td class=\"c x276 y1c3e w137 h39\"><div class=\"t m0 x22 h43 y175 ff1 fs8 fc0 sc0 ls0 ws0\">84.142 </div></td></tr><tr><td class=\"c x1f0 y1c3f w22b h39\"><div class=\"t m0 x1b h43 y173 ff1 fs8 fc0 sc0 ls0 ws0\">Gruppo Vianini<span class=\"_ _0\"></span> </div></td><td class=\"c x278 y1c3f w263 h39\"><div class=\"t m0 x3e h43 y173 ff1 fs8 fc0 sc0 ls0 ws0\">3.337 </div></td><td class=\"c x276 y1c3f w137 h39\"><div class=\"t m0 x35 h43 y173 ff1 fs8 fc0 sc0 ls0 ws0\">3.152 </div></td></tr><tr><td class=\"c x1f0 y1c40 w22b h3a\"><div class=\"t m0 x1b h43 y175 ff1 fs8 fc0 sc0 ls0 ws0\">Altre societ\u00e0 </div></td><td class=\"c x278 y1c40 w263 h3a\"><div class=\"t m0 x4a h43 y175 ff1 fs8 fc0 sc0 ls10 ws0\">478<span class=\"ls0\"> </span></div></td><td class=\"c x276 y1c40 w137 h3a\"><div class=\"t m0 x38 h43 y175 ff1 fs8 fc0 sc0 ls10 ws0\">480<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f0 y1c41 w22b h3b\"><div class=\"t m0 x1b h103 y175 ff2 fs8 fc0 sc0 ls0 ws0\">Totale crediti<span class=\"_ _0\"></span> commerciali </div></td><td class=\"c x278 y1c41 w263 h3b\"><div class=\"t m0 x22 h103 y175 ff2 fs8 fc0 sc0 ls0 ws0\">331.935 </div></td><td class=\"c x276 y1c41 w137 h3b\"><div class=\"t m0 x21 h103 y175 ff2 fs8 fc0 sc0 ls0 ws0\">288.585 </div></td></tr></table>La gestione dei rischi di credito<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>si basa su limiti di credito<span class=\"_ _0\"></span> interni<span class=\"_ _6\"></span> determinati sia<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>sulla base dei clienti sia <span class=\"_ _0\"></span>sulla base dell'esperie<span class=\"_ _0\"></span>nza delle societ\u00e0<span class=\"_ _17\"></span> del Gruppo con le controparti<span class=\"ls2\">. </span> A <span class=\"_ _12\"></span>causa <span class=\"_ _3\"></span>della <span class=\"_ _12\"></span>situazione <span class=\"_ _3\"></span>del <span class=\"_ _12\"></span>mercato,<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>negli <span class=\"_ _12\"></span>ultimi <span class=\"_ _3\"></span>anni <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>Gruppo<span class=\"_ _17\"></span> <span class=\"_ _19\"></span>ha <span class=\"_ _3\"></span>aumentato <span class=\"_ _3\"></span>le risorse <span class=\"_ _6\"></span>utilizzate<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>il f<span class=\"_ _6\"></span>ollow-up <span class=\"_ _6\"></span>sui clienti, <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>contribuisce ad <span class=\"_ _6\"></span>avvertire tempestivamente<span class=\"_ _17\"></span> di possibili<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>rischi. Storicamente<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>il Gruppo <span class=\"ls1\">non</span> ha subi<span class=\"_ _0\"></span>to perdite significativ<span class=\"_ _17\"></span>e<span class=\"lsd\">. </span> Le <span class=\"_ _17\"></span>prospettive <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>recuperabili<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _0\"></span>dei <span class=\"_ _17\"></span>crediti <span class=\"_ _17\"></span>in es<span class=\"_ _17\"></span>sere <span class=\"_ _0\"></span>sono <span class=\"_ _17\"></span>valutate <span class=\"_ _17\"></span>tenendo <span class=\"_ _16\"></span>conto <span class=\"_ _0\"></span>delle garanzie in <span class=\"_ _17\"></span>essere valida<span class=\"_ _0\"></span>mente escu<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>ibili<span class=\"_ _17\"></span> e delle indi<span class=\"_ _17\"></span>cazioni dei legal<span class=\"_ _17\"></span>i che seguono <span class=\"_ _0\"></span>la prati<span class=\"_ _0\"></span>ca di recupero.  Il <span class=\"_ _12\"></span>limite <span class=\"_ _3\"></span>di <span class=\"_ _12\"></span>rischio <span class=\"_ _12\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>credito <span class=\"_ _12\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _12\"></span>finanzi<span class=\"_ _17\"></span>arie <span class=\"_ _12\"></span>corrisponde <span class=\"_ _3\"></span>ai <span class=\"_ _12\"></span>valori <span class=\"_ _12\"></span>rilevati <span class=\"_ _12\"></span>in<span class=\"_ _17\"></span> bilancio.  Nessun singolo cli<span class=\"_ _0\"></span>ente presenta rischi<span class=\"_ _0\"></span> significativi<span class=\"_ _0\"></span> per il Gruppo. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-542": {
   "value": "Rischio di liquidit\u00e0 Il rischio<span class=\"_ _17\"></span> di liquidit\u00e0 <span class=\"_ _17\"></span>a cui \u00e8 <span class=\"_ _17\"></span>esposto il <span class=\"_ _17\"></span>Gruppo fa ri<span class=\"_ _0\"></span>ferimento al<span class=\"_ _17\"></span>la disponibili<span class=\"_ _0\"></span>t\u00e0 di <span class=\"_ _0\"></span>risorse<span class=\"_ _0\"></span> finanziarie, all\u2019acce<span class=\"_ _0\"></span>sso al mercato<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>del credi<span class=\"_ _0\"></span>to e degli<span class=\"_ _0\"></span> strumenti finanziari in<span class=\"_ _0\"></span> generale. <span class=\"ff1\"> </span>Tale <span class=\"_ _3\"></span>rischio <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _3\"></span>gestito <span class=\"_ _3\"></span>monitorando <span class=\"_ _12\"></span>costan<span class=\"_ _17\"></span>temente <span class=\"_ _12\"></span>i <span class=\"_ _3\"></span>flussi <span class=\"_ _12\"></span>di <span class=\"_ _3\"></span>cassa, <span class=\"_ _3\"></span>le <span class=\"_ _12\"></span>necessit\u00e0 <span class=\"_ _3\"></span>di finanziamento e<span class=\"_ _17\"></span> <span class=\"_ _6\"></span>la liqui<span class=\"_ _0\"></span>dit\u00e0 delle<span class=\"_ _0\"></span> societ\u00e0 controll<span class=\"_ _0\"></span>ate con l\u2019<span class=\"_ _0\"></span>obiettivo di gar<span class=\"_ _17\"></span>antire un\u2019efficace ed<span class=\"_ _17\"></span> efficiente gestione<span class=\"_ _17\"></span> delle risorse finanziarie.  Il <span class=\"_ _15\"></span>Gruppo <span class=\"_ _15\"></span>Caltagirone <span class=\"_ _15\"></span>dispone <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>liquidit\u00e0 <span class=\"_ _15\"></span>propria <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>si <span class=\"_ _15\"></span>r<span class=\"_ _6\"></span>itiene<span class=\"_ _17\"></span> <span class=\"_ _3\"></span>pertanto <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>rischio <span class=\"_ _15\"></span>non significativo per<span class=\"_ _0\"></span> il Gruppo. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-543": {
   "value": "Rischio di cambio Le <span class=\"_ _14\"></span>societ\u00e0 <span class=\"_ _6\"></span>del <span class=\"_ _14\"></span>Gruppo <span class=\"_ _14\"></span>Cementir<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>sono <span class=\"_ _6\"></span>esposte <span class=\"_ _14\"></span>a <span class=\"_ _6\"></span>rischi <span class=\"_ _14\"></span>derivanti <span class=\"_ _14\"></span>dalla <span class=\"_ _6\"></span>variazione <span class=\"_ _6\"></span>dei tassi <span class=\"_ _16\"></span>di <span class=\"_ _17\"></span>cambio, <span class=\"_ _16\"></span>che <span class=\"_ _17\"></span>possono <span class=\"_ _16\"></span>influire <span class=\"_ _17\"></span>sul <span class=\"_ _17\"></span>risultato <span class=\"_ _16\"></span>economico <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>sul <span class=\"_ _17\"></span>valore <span class=\"_ _17\"></span>del <span class=\"_ _16\"></span>patrimonio <span class=\"_ _16\"></span>netto. Per <span class=\"_ _15\"></span>quanto <span class=\"_ _15\"></span>riguarda <span class=\"_ _15\"></span>i <span class=\"_ _15\"></span>princi<span class=\"_ _17\"></span>pali <span class=\"_ _15\"></span>eff<span class=\"_ _6\"></span>etti <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>consoli<span class=\"_ _17\"></span>dament<span class=\"_ _6\"></span>o <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _15\"></span>estere, <span class=\"_ _15\"></span>se <span class=\"_ _15\"></span>i tassi <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>cambio <span class=\"_ _12\"></span>in <span class=\"_ _19\"></span>Lira <span class=\"_ _3\"></span>Turca <span class=\"_ _19\"> </span>(TRY), <span class=\"_ _12\"></span>Corona <span class=\"_ _12\"></span>Norvegese<span class=\"_ _17\"></span> <span class=\"_ _19\"></span>(NOK), <span class=\"_ _12\"></span>Coron<span class=\"_ _17\"></span>a <span class=\"_ _19\"> </span>Svedese <span class=\"_ _12\"></span>(SEK), Dollaro <span class=\"_ _16\"></span>Usa <span class=\"_ _16\"></span>(USD), <span class=\"_ _16\"></span>Renminbi-Yuan <span class=\"_ _16\"></span>(CNY), <span class=\"_ _16\"></span>Ringgit <span class=\"_ _16\"></span>(MYR) <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>Lira <span class=\"_ _16\"></span>Egiziana <span class=\"_ _16\"></span>(EGP) <span class=\"_ _16\"></span>fossero <span class=\"_ _16\"></span>st<span class=\"_ _6\"></span>ati tutti <span class=\"_ _15\"></span>inferiori <span class=\"_ _3\"></span>mediamente <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>10% <span class=\"_ _3\"></span>rispetto <span class=\"_ _3\"></span>al <span class=\"_ _15\"></span>tasso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cambio <span class=\"_ _15\"></span>effettivo, <span class=\"_ _15\"></span>la <span class=\"_ _3\"></span>conversione <span class=\"_ _3\"></span>dei patrimoni <span class=\"_ _6\"></span>netti <span class=\"_ _6\"></span>avrebbe<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>generato <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>dicembre 2024 <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>riduzione <span class=\"_ _6\"></span>di <span class=\"_ _14\"></span>Euro <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>circa <span class=\"_ _6\"></span>58 milioni <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>Euro <span class=\"_ _14\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>circa <span class=\"_ _6\"></span>1,8% <span class=\"_ _6\"></span>sul <span class=\"_ _6\"></span>patrimonio <span class=\"_ _6\"></span>netto <span class=\"_ _6\"></span>consolidato (<span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>dicembre <span class=\"_ _6\"></span>2023 <span class=\"_ _6\"></span>una riduzione di 58 mili<span class=\"_ _0\"></span>oni di Euro pari a circa 2,1%). La valuta che ha avuto il maggiore i<span class=\"_ _0\"></span>mpatto<span class=\"_ _0\"></span> \u00e8 <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>Lira <span class=\"_ _17\"></span>Turca <span class=\"_ _17\"></span>(TRY), <span class=\"_ _17\"></span>15 <span class=\"_ _17\"></span>milioni <span class=\"_ _16\"></span>di Euro. <span class=\"_ _16\"></span>Ulteriori <span class=\"_ _17\"></span>rischi <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>valuta <span class=\"_ _17\"></span>derivanti <span class=\"_ _17\"></span>dal <span class=\"_ _17\"></span>consolidamento delle altre socie<span class=\"_ _0\"></span>t\u00e0 estere sono da con<span class=\"_ _17\"></span>siderarsi irrilevanti.  La <span class=\"_ _3\"></span>predominante <span class=\"_ _3\"></span>esposizione <span class=\"_ _3\"></span>valutaria <span class=\"_ _3\"></span>per <span class=\"_ _12\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>riguarda <span class=\"_ _3\"></span>il <span class=\"_ _12\"></span>risultato<span class=\"_ _17\"></span> <span class=\"_ _12\"></span>operativo derivante <span class=\"_ _16\"></span>da <span class=\"_ _17\"></span>vendite <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>da <span class=\"_ _16\"></span>acquisti <span class=\"_ _16\"></span>in <span class=\"_ _17\"></span>USD, <span class=\"_ _16\"></span>PLN, <span class=\"_ _16\"></span>SEK, <span class=\"_ _17\"></span>NOK <span class=\"_ _16\"></span>e <span class=\"_ _17\"></span>CNY. <span class=\"_ _16\"></span>Una <span class=\"_ _17\"></span>ipotetica <span class=\"_ _16\"></span>diminuzione<span class=\"_ _17\"></span> del <span class=\"_ _16\"></span>10% <span class=\"_ _16\"></span>in <span class=\"_ _6d\"></span>t<span class=\"_ _6\"></span>utti<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>questi <span class=\"_ _16\"></span>tassi <span class=\"_ _6d\"></span>di <span class=\"_ _16\"></span>cambio <span class=\"_ _16\"></span>(ad <span class=\"_ _16\"></span>eccezione <span class=\"_ _6d\"></span>del <span class=\"_ _16\"></span>DKK) <span class=\"_ _16\"></span>avrebbe <span class=\"_ _6d\"></span>generato <span class=\"_ _16\"></span>una <span class=\"_ _16\"></span>riduzione del margine<span class=\"_ _17\"></span> operativo lor<span class=\"_ _0\"></span>do di 4,4<span class=\"_ _17\"></span> milioni <span class=\"_ _0\"></span>di Euro (<span class=\"_ _0\"></span>USD pari<span class=\"_ _0\"></span> a -3,6<span class=\"_ _17\"></span> milioni di E<span class=\"_ _0\"></span>uro, PLN <span class=\"_ _0\"></span>pari <span class=\"_ _17\"></span>a 2,4 milioni di Euro, SEK pari a 2,1<span class=\"_ _0\"></span> milioni di <span class=\"_ _6\"></span>Euro, NOK pari a 2 mili<span class=\"_ _0\"></span>oni di Euro <span class=\"_ _6\"></span>e CNY pari a 1,5 mil<span class=\"_ _0\"></span>ioni di<span class=\"_ _0\"></span> Euro) (nel<span class=\"_ _17\"></span> 2023 una <span class=\"_ _17\"></span>riduzione di circ<span class=\"_ _17\"></span>a<span class=\"_ _6\"></span> 2,8 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>di Euro di<span class=\"_ _0\"></span> cu<span class=\"_ _17\"></span>i: USD pari a<span class=\"_ _17\"></span> -2,5 milioni di Euro, PLN pa<span class=\"_ _17\"></span>ri a 2,3 milioni di Euro, SEK pari a 0<span class=\"_ _17\"></span>,<span class=\"_ _6\"></span>1 mili<span class=\"_ _0\"></span>oni di Euro, NOK pari a 2,8<span class=\"_ _17\"></span> milioni di Euro e CNY<span class=\"_ _0\"></span> pari a 0,2 mi<span class=\"_ _0\"></span>lioni di Euro).  Il Gruppo<span class=\"_ _17\"></span> Cementir Holding <span class=\"_ _17\"></span>ha stipulato <span class=\"_ _0\"></span>un con<span class=\"_ _0\"></span>tratto di <span class=\"_ _17\"></span>swap (hedge <span class=\"_ _17\"></span>accounting) co<span class=\"_ _0\"></span>n una <span class=\"_ _16\"></span>data <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>scadenza <span class=\"_ _16\"></span>ottobre <span class=\"_ _16\"></span>2030, <span class=\"_ _16\"></span>in <span class=\"_ _17\"></span>cui <span class=\"_ _16\"></span>sono <span class=\"_ _16\"></span>stati <span class=\"_ _16\"></span>coperti <span class=\"_ _16\"></span>sia <span class=\"_ _17\"></span>il <span class=\"_ _16\"></span>rischio <span class=\"_ _17\"></span>di <span class=\"_ _16\"></span>cambio <span class=\"_ _16\"></span>sia <span class=\"_ _16\"></span>il <span class=\"_ _17\"></span>rischio di interesse. <span class=\"_ _6\"></span>In <span class=\"_ _6\"></span>relazione al <span class=\"_ _6\"></span>rischio di <span class=\"_ _6\"></span>interesse, il <span class=\"_ _6\"></span>Gruppo<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>Cementi<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>Holding<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>ha accordato <span class=\"_ _6\"></span>di pagare <span class=\"_ _6\"></span>un tasso <span class=\"_ _6\"></span>fisso <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>al 4.06% <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>Gruppo r<span class=\"_ _6\"></span>icever\u00e0<span class=\"_ _17\"></span> <span class=\"_ _14\"></span>EURIBOR<span class=\"_ _17\"></span> <span class=\"_ _15\"></span>- <span class=\"_ _6\"></span>uno spread <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>0.04%<span class=\"_ _17\"></span> ogni <span class=\"_ _6\"></span>30 <span class=\"_ _15\"></span>ap<span class=\"_ _17\"></span>r<span class=\"_ _6\"></span>ile <span class=\"_ _6\"></span>e <span class=\"_ _14\"></span>31 <span class=\"_ _14\"></span>ottobre <span class=\"_ _6\"></span>fino <span class=\"_ _14\"></span>alla <span class=\"_ _14\"></span>scadenza. <span class=\"_ _6\"></span>La <span class=\"_ _14\"></span>parte <span class=\"_ _14\"></span>efficace<span class=\"_ _0\"></span> <span class=\"_ _14\"></span>della <span class=\"_ _6\"></span>copertura <span class=\"_ _14\"></span>\u00e8 <span class=\"_ _14\"></span>uguale <span class=\"_ _6\"></span>a tutti i pagamenti <span class=\"_ _17\"></span>f<span class=\"_ _6\"></span>uturi de<span class=\"_ _0\"></span>l flusso di cassa e<span class=\"_ _0\"></span> alle quote nominal<span class=\"_ _0\"></span>i.  La <span class=\"_ _19\"> </span>passivit\u00e0 <span class=\"_ _19\"></span>al <span class=\"_ _19\"></span><span class=\"ff6\">fair <span class=\"_ _12\"></span>value <span class=\"_ _19\"> </span></span>\u00e8 <span class=\"_ _19\"> </span>inclusa <span class=\"_ _19\"></span>in <span class=\"_ _19\"></span>una <span class=\"_ _12\"></span>voce <span class=\"_ _19\"> </span>separata <span class=\"_ _19\"> </span>nello <span class=\"_ _19\"></span>stato <span class=\"_ _12\"></span>patrimoniale \"Strumenti finanzi<span class=\"_ _0\"></span>ari derivati\". La parte<span class=\"_ _0\"></span> inefficace \u00e8 rileva<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>a come pro<span class=\"_ _17\"></span>vent<span class=\"_ _6\"></span>o finanzi<span class=\"_ _0\"></span>ario. <table class=\"s w4f9 h33c\" id=\"_5dda4ede-8025-4493-b9c6-70e722ca964d\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x380 y1c42 w4fa h33d\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Variazioni<span class=\"_ _82\"> </span></div></td><td class=\"c x381 y1c43 w4fb h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Parte<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x382 y1c44 w2d9 h25a\"><div class=\"t m0 x25 h103 y793 ff2 fs8 fc0 sc0 ls0 ws0\">Scadenza </div></td><td></td><td class=\"c x1e0 y1c45 w4fc h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Fair<span class=\"_ _82\"> </span></div></td><td class=\"c x380 y1c46 w4fd h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">nel FV<span class=\"_ _82\"> </span></div></td><td class=\"c x383 y1c45 w424 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">inefficace<span class=\"_ _82\"> </span></div></td></tr><tr><td class=\"c x1f0 y1c44 w2d7 h115\"><div class=\"t m0 x3f h103 y38c ff2 fs8 fc0 sc0 ls10 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x384 y1c47 w4fe h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Valore<span class=\"_ _82\"> </span></div></td><td></td><td></td><td class=\"c x342 y1c48 w1d5 h259\"><div class=\"t m0 x21 h103 y503 ff2 fs8 fc0 sc0 ls0 ws0\">Strike </div></td><td class=\"c x385 y1c49 w4ff h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">value<span class=\"_ _82\"> </span></div></td><td class=\"c x380 y1c4a w500 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">rilevate<span class=\"_ _82\"> </span></div></td><td class=\"c x386 y1c49 w501 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">rilevata a<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td class=\"c x387 y1c4b w502 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">nozionale<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td class=\"c x388 y1c4c w503 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">passivit\u00e0<span class=\"_ _82\"> </span></div></td><td class=\"c x380 y1c4d w504 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">nella<span class=\"_ _82\"> </span></div></td><td class=\"c x389 y1c4c w399 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Conto<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x380 y1c4e w505 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">riserva di<span class=\"_ _82\"> </span></div></td><td class=\"c x38a y1c4f w506 h2e9\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">Economico<span class=\"_ _82\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x380 y1c50 w507 h2d4\"><div class=\"t m0 x1b7 h103 y17fc ff2 fs8 fc0 sc0 ls0 ws0\">copertura<span class=\"_ _82\"> </span></div></td><td></td></tr><tr><td class=\"c x1f0 y1c48 w2d7 h1e1\"><div class=\"t m0 x1b h34 y84 ff6 fs8 fc0 sc0 ls0 ws0\">Euro milioni </div></td><td></td><td class=\"c x38d y1c51 w508 h2e9\" colspan=\"2\"><div class=\"t m0 x1b7 h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">&lt; 1 anno<span class=\"_ _82\"> </span></div><div class=\"t m0 x38b h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">1-5 anni<span class=\"_ _82\"> </span></div><div class=\"t m0 x38c h103 y18aa ff2 fs8 fc0 sc0 ls0 ws0\">&gt; 5 anni<span class=\"_ _82\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f0 y1c52 w2d7 h122\"><div class=\"t m0 x1b h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">Swap USD/EUR<span class=\"_ _17\"></span> </div></td><td class=\"c x29c y1c52 w2d8 h122\"><div class=\"t m0 x3d h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">64,2 </div></td><td class=\"c x38e y1c52 w291 h122\"><div class=\"t m0 x1c h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">31,8 </div></td><td class=\"c x1ec y1c52 w1de h122\"><div class=\"t m0 x1c h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">26,0 </div></td><td class=\"c x38f y1807 w424 h312\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">1,00 EUR/<span class=\"_ _82\"> </span></div></td><td class=\"c x390 y1c52 w2da h122\"><div class=\"t m0 x22 h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">-12,2 </div></td><td class=\"c x391 y1c52 wda h122\"><div class=\"t m0 x24 h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">-1,6 </div></td><td class=\"c x304 y1c52 w1f3 h122\"><div class=\"t m0 x4a h43 y12ad ff1 fs8 fc0 sc0 ls0 ws0\">0,8 </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x392 y181e w509 h312\"><div class=\"t m0 x1b7 h43 y17f9 ff1 fs8 fc0 sc0 ls0 ws0\">1,235 USD </div></td><td></td><td></td><td></td></tr></table>6,4 Variazioni<span class=\"_ _82\"> </span>nel FV<span class=\"_ _82\"> </span>2023<span class=\"_ _82\"> </span>rilevate<span class=\"_ _82\"> </span>nella<span class=\"_ _82\"> </span>riserva di<span class=\"_ _82\"> </span>copertura<span class=\"_ _82\"> </span>Euro milioni &lt; 1 anno<span class=\"_ _82\"> </span>1-5 anni<span class=\"_ _82\"> </span>&gt; 5 anni<span class=\"_ _82\"> </span>Swap USD/EUR<span class=\"_ _17\"></span> 66,6 0,0 0,0 1,00 EUR/<span class=\"_ _82\"> </span>-5,1 -1,9 -1,5 1,235 USD 66,6 Rischio di tasso di interesse Il <span class=\"_ _15\"></span><span class=\"ff6\">rischio <span class=\"_ _14\"></span>di <span class=\"_ _15\"></span>tasso <span class=\"_ _15\"></span>di <span class=\"_ _14\"></span>interesse</span> <span class=\"_ _14\"></span>r<span class=\"_ _6\"></span>iguarda <span class=\"_ _14\"></span>il <span class=\"_ _15\"></span>rischio <span class=\"_ _14\"></span>di <span class=\"_ _14\"></span>aumento <span class=\"_ _15\"></span>degli <span class=\"_ _15\"></span>oneri <span class=\"_ _14\"></span>derivanti <span class=\"_ _14\"></span>da interessi <span class=\"_ _14\"></span>indicizzati <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>tasso <span class=\"_ _14\"></span>variabile <span class=\"_ _14\"></span>su <span class=\"_ _14\"></span>finanziamenti <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>medio <span class=\"_ _14\"></span>lungo <span class=\"_ _15\"></span>ter<span class=\"_ _17\"></span>m<span class=\"_ _6\"></span>ine <span class=\"_ _14\"></span>contratti <span class=\"_ _14\"></span>dalle societ\u00e0 appartenen<span class=\"_ _17\"></span>t<span class=\"_ _6\"></span>i al G<span class=\"_ _0\"></span>ruppo. Il Gruppo, avendo al <span class=\"_ _6\"></span>31 dicembre <span class=\"ls1\">2024</span> <span class=\"_ _6\"></span>un indebitamento finanziario completamente<span class=\"_ _17\"></span> a <span class=\"_ _12\"> </span>tasso <span class=\"_ _3\"></span>variabile <span class=\"_ _12\"> </span>\u00e8 <span class=\"_ _3\"></span>quindi <span class=\"_ _12\"></span>esposto <span class=\"_ _3\"></span>al <span class=\"_ _12\"> </span>rischio <span class=\"_ _3\"></span>di <span class=\"_ _12\"> </span>fluttuazione <span class=\"_ _3\"></span>dei <span class=\"_ _12\"></span>tassi <span class=\"_ _12\"></span>d\u2019in<span class=\"_ _17\"></span>teresse. <span class=\"_ _12\"> </span>Valutato compiutamente<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>livell<span class=\"_ _0\"></span>o <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>tassi <span class=\"_ _15\"></span>attesi <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>tem<span class=\"_ _17\"></span>pistiche <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>riduzione <span class=\"_ _15\"></span>del <span class=\"_ _14\"></span>debito <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>funzione delle <span class=\"_ _16\"></span>previsioni <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>cassa, <span class=\"_ _17\"></span>vengono <span class=\"_ _17\"></span>comunque <span class=\"_ _17\"></span>posti <span class=\"_ _16\"></span>in <span class=\"_ _17\"></span>essere, <span class=\"_ _17\"></span>a pa<span class=\"_ _17\"></span>rz<span class=\"_ _6\"></span>iale <span class=\"_ _16\"></span>copertura <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>rischio, contratti <span class=\"_ _21\"> </span>di <span class=\"_ _1f\"> </span><span class=\"ff6\">I<span class=\"_ _6\"></span>nteres<span class=\"_ _0\"></span>t <span class=\"_ _21\"> </span>Rate <span class=\"_ _1f\"> </span>Swap<span class=\"ff1 lsd\">. <span class=\"_ _21\"> </span><span class=\"ls0\">Relativamente <span class=\"_ _1f\"> </span>al <span class=\"_ _21\"> </span>Gruppo <span class=\"_ _21\"> </span>Domus <span class=\"_ _21\"> </span>Italia</span>, <span class=\"_ _1f\"> </span><span class=\"ls0\">si <span class=\"_ _21\"> </span>segnala <span class=\"_ _21\"> </span>che<span class=\"_ _0\"></span> </span></span></span>l\u2019aumento <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>capitale soci<span class=\"_ _17\"></span>ale <span class=\"_ _0\"></span>della <span class=\"_ _17\"></span><span class=\"ff1\">controllata D<span class=\"_ _17\"></span>omus I<span class=\"_ _0\"></span>talia <span class=\"_ _17\"></span>SpA <span class=\"_ _17\"></span>(<span class=\"_ _6\"></span>gi\u00e0 <span class=\"_ _17\"></span>Vianini <span class=\"_ _17\"></span>SpA), pa<span class=\"_ _17\"></span>ri a <span class=\"_ _17\"></span>circa </span>60<span class=\"ls0\">  milioni <span class=\"_ _8\"> </span>di  Euro,<span class=\"_ _17\"></span>  perfezionatosi  in  da<span class=\"_ _17\"></span>ta  24  genna<span class=\"_ _0\"></span>io  2024,  \u00e8 <span class=\"_ _21\"> </span>stato  funzional<span class=\"_ _17\"></span>e,  in  via </span>prevalente, <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>dell\u2019indeb<span class=\"_ _0\"></span>itamento <span class=\"_ _3\"></span>finanziario <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo, <span class=\"_ _12\"></span>attra<span class=\"_ _17\"></span>verso <span class=\"_ _12\"> </span>il <span class=\"_ _3\"></span>rimborso volontario di finanzi<span class=\"_ _17\"></span>amenti in essere. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-540": {
   "value": "39.<span class=\"ls0\"> <span class=\"_ _17\"></span><span class=\"ff19\">Fatti di rilievo avvenut<span class=\"_ _17\"></span>i<span class=\"_ _6\"></span> dopo la<span class=\"_ _0\"></span> chiusura de<span class=\"_ _0\"></span>ll\u2019esercizio<span class=\"ffb\"> </span></span></span>Non si rilevano <span class=\"_ _0\"></span>fatti di rilievo avvenu<span class=\"_ _17\"></span>ti dopo la chiusura dell\u2019esercizi<span class=\"_ _17\"></span>o.<span class=\"_ _6\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "it",
    "entity": "scheme:815600110244AC18B089",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  }
 }
}