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  },
  "fact-402": {
   "value": "-39167000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "tip:FinalCashAndCashEquivalent",
    "entity": "scheme:81560017CF8066680595",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-403": {
   "value": "-29124000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "tip:FinalCashAndCashEquivalent",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-404": {
   "value": "3589000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "tip:AvailableCashAndCashEquivalent",
    "entity": "scheme:81560017CF8066680595",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-405": {
   "value": "4882000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "tip:AvailableCashAndCashEquivalent",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-406": {
   "value": "-42756000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:BalancesWithBanks",
    "entity": "scheme:81560017CF8066680595",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-407": {
   "value": "-34006000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:BalancesWithBanks",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-408": {
   "value": "-39167000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "tip:FinalCashAndCashEquivalent",
    "entity": "scheme:81560017CF8066680595",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-409": {
   "value": "-29124000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "tip:FinalCashAndCashEquivalent",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-412": {
   "value": "(1)<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Att<span class=\"_ _2\"></span>ivit<span class=\"_ _2\"></span>\u00e0 <span class=\"_ _2\"></span>del<span class=\"_ _2\"></span> gr<span class=\"_ _2\"></span>u<span class=\"_ _2\"></span>ppo Il <span class=\"_ _2\"></span>gruppo <span class=\"_ _2\"></span>TIP \u00e8 <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>gruppo industriale <span class=\"_ _2\"></span>indipendente <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>diversificato, focalizzato <span class=\"_ _28\"></span>s<span class=\"_ _3\"></span>ulle medie <span class=\"_ _2\"></span>aziende<span class=\"_ _2\"></span> italiane ed in particolare effettua attivit\u00e0 di: \u2022<span class=\"ff6\"> <span class=\"_ _2d\"> </span><span class=\"ff3 fs1\">investimento <span class=\"_ _27\"></span>come <span class=\"_ _27\"></span>azionista <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>ttivo <span class=\"_ _27\"></span>in <span class=\"_ _3\"></span>soci<span class=\"_ _3\"></span>et\u00e0 <span class=\"_ _27\"></span>(quotate <span class=\"_ _3\"></span>e <span class=\"_ _27\"></span>non) <span class=\"_ _27\"></span>in <span class=\"_ _27\"></span>grado <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>esprimere <span class=\"_ _27\"></span>delle </span></span>\u201ceccellenze\u201d <span class=\"_ _2\"></span>nei <span class=\"_ _2\"></span>rispettivi <span class=\"_ _28\"></span>settori di <span class=\"_ _28\"></span>riferimento e, <span class=\"_ _28\"></span>nel<span class=\"_ _3\"></span>l\u2019ambito <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>progetto <span class=\"_ _28\"></span>Star<span class=\"_ _3\"></span>TIP, <span class=\"_ _2\"></span>in <span class=\"ffd\">start-<span class=\"_ _4f\"> </span></span>up<span class=\"ff3 ls0\"> e societ\u00e0 innovative; </span>\u2022<span class=\"ff6\"> <span class=\"_ _2d\"> </span><span class=\"ff3 fs1\">investimento <span class=\"_ _27\"></span>- <span class=\"_ _3\"></span>tramite <span class=\"_ _3\"></span>Itaca <span class=\"_ _27\"></span>Equity <span class=\"_ _3\"></span>Holding <span class=\"_ _27\"></span>- <span class=\"_ _3\"></span>in <span class=\"_ _27\"></span>ca<span class=\"_ _2\"></span>pitale <span class=\"_ _3\"></span>di <span class=\"_ _27\"></span>rischio <span class=\"_ _3\"></span>e <span class=\"_ _27\"></span>forme <span class=\"_ _3\"></span>assimilabili <span class=\"_ _3\"></span>in </span></span>aziende <span class=\"_ _4\"> </span>che <span class=\"_ _4\"> </span>a<span class=\"_ _3\"></span>ttraversino <span class=\"_ _2a\"> </span>periodi  di <span class=\"_ _2a\"> </span>temporanee <span class=\"_ _1a\"> </span>difficolt\u00e0 <span class=\"_ _4\"> </span>finanziarie <span class=\"_ _4\"> </span>e  di <span class=\"_ _2a\"> </span>necessit\u00e0 <span class=\"_ _4\"> </span>di riorientamento sia strategico che organizzativo;  \u2022<span class=\"ff6\"> <span class=\"_ _2d\"> </span><span class=\"ffd fs1\">advisory<span class=\"ff3\">: <span class=\"_ _2b\"> </span>in <span class=\"_ _2a\"> </span>operazioni <span class=\"_ _2b\"> </span>di <span class=\"_ _2a\"> </span>finanza <span class=\"_ _2a\"> </span>straordinaria, <span class=\"_ _2b\"> </span>in <span class=\"_ _2a\"> </span>particolare <span class=\"_ _2a\"> </span>di <span class=\"_ _2b\"> </span>acquisizioni <span class=\"_ _2b\"> </span>e <span class=\"_ _2a\"> </span>cessioni, </span></span></span>attraverso la divisione Tamburi &amp; Associati (T<span class=\"_ _4f\"> </span>&amp;A). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "Il gruppo TIP \u00e8 un gruppo industriale indipendente e diversificato, focalizzato sulle medie aziende italiane ed in particolare effettua attivit\u00e0 di: \u2022  investimento come azionista attivo in societ\u00e0 (quotate e non) in grado di esprimere delle \u201ceccellenze\u201d nei rispettivi settori di riferimento e, nell\u2019ambito del progetto StarTIP, in start- up e societ\u00e0 innovative; \u2022  investimento - tramite Itaca Equity Holding - in capitale di rischio e forme assimilabili in aziende  che  attraversino  periodi  di  temporanee  difficolt\u00e0  finanziarie  e  di  necessit\u00e0  di riorientamento sia strategico che organizzativo;  \u2022  advisory:  in  operazioni  di  finanza  straordinaria,  in  particolare  di  acquisizioni  e  cessioni, attraverso la divisione Tamburi Associati (T A).",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "(2<span class=\"_ _2\"></span>) <span class=\"_ _2\"></span>Pri<span class=\"_ _2\"></span>nci<span class=\"_ _2\"></span>pi<span class=\"_ _2\"></span> co<span class=\"_ _2\"></span>nta<span class=\"_ _2\"></span>bi<span class=\"_ _2\"></span>li<span class=\"_ _4f\"> </span>La <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _27\"></span>capogruppo <span class=\"_ _3\"></span>TIP <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _27\"></span>stata<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>costituita <span class=\"_ _3\"></span>ai <span class=\"_ _27\"></span>sensi <span class=\"_ _3\"></span>del <span class=\"_ _27\"></span>diritto <span class=\"_ _3\"></span>italiano <span class=\"_ _3\"></span>come <span class=\"_ _27\"></span>societ\u00e0 <span class=\"_ _3\"></span>per <span class=\"_ _27\"></span>azioni <span class=\"_ _3\"></span>e<span class=\"_ _4f\"> </span>ha sede in Italia.<span class=\"_ _4f\"> </span>La <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>ociet\u00e0 <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>tata <span class=\"_ _5\"></span>quotata <span class=\"_ _5\"></span>nel<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>nove<span class=\"_ _3\"></span>mbre <span class=\"_ _5\"></span>2005 <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>dal <span class=\"_ _a\"></span>20 <span class=\"_ _5\"></span>dicembre <span class=\"_ _a\"> </span>2010 <span class=\"_ _a\"></span>Borsa <span class=\"_ _a\"></span>Italiana <span class=\"_ _a\"></span>S.p.A. <span class=\"_ _a\"></span>ha<span class=\"_ _4f\"> </span>attribuito la qualifica STAR alle azioni ordinarie di TIP.<span class=\"_ _4f\"> </span>Il <span class=\"_ _10\"> </span>presente <span class=\"_ _2c\"> </span>bilancio <span class=\"_ _2c\"> </span>consolidato <span class=\"_ _10\"> </span>a<span class=\"_ _3\"></span>l <span class=\"_ _10\"> </span>31 <span class=\"_ _2c\"> </span>dicembre <span class=\"_ _10\"> </span>2024 <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2c\"> </span>stato <span class=\"_ _10\"> </span>a<span class=\"_ _3\"></span>pprovato <span class=\"_ _10\"> </span>dal <span class=\"_ _2c\"> </span>Consiglio <span class=\"_ _2c\"> </span>di<span class=\"_ _4f\"> </span>Amministrazione del 14 marzo 2025 che ne ha autorizzato la pubblicazione.<span class=\"_ _4f\"> </span>Il <span class=\"_ _27\"></span>bilancio <span class=\"_ _27\"></span>consolidato <span class=\"_ _27\"></span>al <span class=\"_ _27\"></span>31 <span class=\"_ _29\"></span>dicembre <span class=\"_ _27\"></span>2024 <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _27\"></span>stato <span class=\"_ _27\"></span>redatto <span class=\"_ _27\"></span>sul <span class=\"_ _27\"></span>presuppos<span class=\"_ _3\"></span>to <span class=\"_ _27\"></span>del <span class=\"_ _27\"></span>funzionamento <span class=\"_ _27\"></span>e<span class=\"_ _4f\"> </span>della <span class=\"_ _2a\"> </span>continuit\u00e0 <span class=\"_ _2a\"> </span>aziendale <span class=\"_ _2b\"> </span>ed <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"> </span>conformit\u00e0 <span class=\"_ _2a\"> </span>ai <span class=\"_ _2a\"> </span>criteri <span class=\"_ _2b\"> </span>di <span class=\"_ _2a\"> </span>va<span class=\"_ _3\"></span>lutazione <span class=\"_ _2b\"> </span>stabiliti <span class=\"_ _2a\"> </span>dagli<span class=\"_ _27\"></span> <span class=\"_ _2b\"> </span>International<span class=\"_ _4f\"> </span>Financial Reporting Stand<span class=\"_ _2\"></span>ards e <span class=\"_ _2\"></span>gli International <span class=\"_ _2\"></span>Accounting Standard<span class=\"_ _2\"></span>s (nel <span class=\"_ _2\"></span>seguito \u201cIF<span class=\"_ _2\"></span>RS\u201d,\u201cIAS\u201d<span class=\"_ _4f\"> </span>o <span class=\"_ _3\"></span>principi <span class=\"_ _27\"></span>contabili <span class=\"_ _3\"></span>internazionali) <span class=\"_ _3\"></span>ema<span class=\"_ _3\"></span>nati <span class=\"_ _3\"></span>dall\u2019International <span class=\"_ _27\"></span>Accounting <span class=\"_ _3\"></span>Standards <span class=\"_ _3\"></span>Board <span class=\"_ _3\"></span>(IASB)<span class=\"_ _4f\"> </span>e <span class=\"_ _9\"> </span>le<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>rela<span class=\"_ _3\"></span>tive <span class=\"_ _9\"> </span>interpretazioni <span class=\"_ _9\"> </span>del<span class=\"_ _3\"></span>l\u2019Internation<span class=\"ff3\">al <span class=\"_ _2f\"> </span>Financial <span class=\"_ _9\"> </span>Reporting <span class=\"_ _2f\"> </span>Interpretations <span class=\"_ _9\"> </span>Committee<span class=\"_ _4f\"> </span></span>(IFRIC) <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>adottati <span class=\"_ _1d\"> </span>dalla <span class=\"_ _2c\"> </span>C<span class=\"_ _3\"></span>ommissione <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>Comunit\u00e0 <span class=\"_ _1d\"> </span>Europea <span class=\"_ _2c\"> </span>con <span class=\"_ _1d\"> </span>regolamento <span class=\"_ _2c\"> </span>numero<span class=\"_ _4f\"> </span>1725/2003 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>successive modifiche, <span class=\"_ _3\"></span>conformemente <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>regolamento <span class=\"_ _3\"></span>n\u00b0 <span class=\"_ _3\"></span>1606/2002 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Parlamento<span class=\"_ _4f\"> </span>Europeo.<span class=\"_ _4f\"> </span>Il bilancio con<span class=\"_ _2\"></span>solidato, in <span class=\"_ _2\"></span>accordo con lo I<span class=\"_ _2\"></span>AS 1, <span class=\"_ _2\"></span>\u00e8 costituito <span class=\"_ _2\"></span>dal prospetto <span class=\"_ _2\"></span>di conto <span class=\"_ _2\"></span>economico, dal<span class=\"_ _4f\"> </span>prospetto <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>conto <span class=\"_ _2c\"> </span>economico <span class=\"_ _10\"> </span>compl<span class=\"_ _3\"></span>essivo, <span class=\"_ _2c\"> </span>dal <span class=\"_ _2c\"> </span>prospetto <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>situazione <span class=\"_ _10\"> </span>pa<span class=\"_ _3\"></span>trimoniale <span class=\"_ _1d\"> </span><span class=\"ff9\">\u2013<span class=\"_ _4f\"> </span></span>finanziaria, <span class=\"_ _2\"></span>dal <span class=\"_ _28\"></span>prospetto <span class=\"_ _2\"></span>dei <span class=\"_ _28\"></span>movimenti <span class=\"_ _2\"></span>di <span class=\"_ _28\"></span>patrimonio <span class=\"_ _2\"></span>netto, <span class=\"_ _28\"></span>dal <span class=\"_ _2\"></span>rendiconto <span class=\"_ _28\"></span>f<span class=\"_ _3\"></span>inanziario <span class=\"_ _2\"></span>e <span class=\"_ _28\"></span>dalle <span class=\"_ _2\"></span>note<span class=\"_ _4f\"> </span>esplicative <span class=\"_ _3\"></span>ed <span class=\"_ _27\"></span>\u00e8 <span class=\"_ _3\"></span>corredato <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>rela<span class=\"_ _3\"></span>zione <span class=\"_ _3\"></span>sull\u2019andamento <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>ges<span class=\"_ _3\"></span>tione.<span class=\"ff3\"> <span class=\"_ _27\"></span>Gli <span class=\"_ _3\"></span>schemi <span class=\"_ _3\"></span>contabili <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>ono<span class=\"_ _4f\"> </span></span>stati redatti in <span class=\"_ _2\"></span>unit\u00e0 di <span class=\"_ _2\"></span>euro, <span class=\"_ _2\"></span>senza cifre d<span class=\"_ _2\"></span>ecimali, ad <span class=\"_ _2\"></span>eccezione d<span class=\"_ _2\"></span>el rendiconto f<span class=\"_ _2\"></span>inanziario redatto <span class=\"_ _2\"></span>in<span class=\"_ _4f\"> </span>migliaia di euro.<span class=\"_ _4f\"> </span>I principi <span class=\"_ _2\"></span>contabili e i <span class=\"_ _2\"></span>criteri <span class=\"_ _2\"></span>di calcolo <span class=\"_ _2\"></span>utilizzati per <span class=\"_ _2\"></span>la redazion<span class=\"_ _2\"></span>e del pre<span class=\"_ _2\"></span>sente resoconto di gestion<span class=\"_ _2\"></span>e<span class=\"_ _4f\"> </span>consolidato <span class=\"_ _4\"> </span>non <span class=\"_ _4\"> </span>sono <span class=\"_ _1a\"> </span>stati <span class=\"_ _4\"> </span>modificati <span class=\"_ _4\"> </span>rispetto <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>quelli  utilizz<span class=\"_ _2\"></span>ati <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>la <span class=\"_ _1a\"> </span>redazione <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>bilancio<span class=\"_ _4f\"> </span>consolidato <span class=\"_ _28\"></span>chi<span class=\"_ _3\"></span>uso <span class=\"_ _28\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _28\"></span>dicembre <span class=\"_ _2\"></span>2023, <span class=\"_ _28\"></span>ad <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>ccezione <span class=\"_ _28\"></span>di <span class=\"_ _2\"></span>quelli <span class=\"_ _28\"></span>adottati <span class=\"_ _2\"></span>a <span class=\"_ _28\"></span>partire <span class=\"_ _28\"></span>dall\u20191 g<span class=\"_ _2\"></span>ennaio <span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>024,<span class=\"_ _4f\"> </span>descritti nel relativo paragrafo, la cui applicazione non ha comportato effetti significativi.<span class=\"_ _4f\"> </span>Ai <span class=\"_ _3\"></span>fini compa<span class=\"_ _3\"></span>rativi s<span class=\"_ _3\"></span>ono stati <span class=\"_ _3\"></span>utilizzati <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>dati <span class=\"_ _3\"></span>di conto <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>prospetto di <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>economico<span class=\"_ _4f\"> </span>complessivo  ed  il  rendiconto  finanziario  consolidati  dell\u2019<span class=\"_ _2\"></span>esercizio  2023  ed  il  prospetto  della<span class=\"_ _4f\"> </span>situazione patrimoniale <span class=\"ff9\">\u2013</span> finanziaria consolidata al 31 dicembre 2023.<span class=\"_ _4f\"> </span>Nel corso <span class=\"_ _2\"></span>dell\u2019esercizio <span class=\"_ _2\"></span>no<span class=\"_ _2\"></span>n si <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>verificati <span class=\"_ _2\"></span>casi <span class=\"_ _2\"></span>eccezionali ch<span class=\"_ _2\"></span>e abbiano <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>so <span class=\"_ _2\"></span>necessario il <span class=\"_ _2\"></span>ricorso<span class=\"_ _4f\"> </span>alle deroghe di cui allo IAS 1.<span class=\"_ _4f\"> </span>La<span class=\"ls0\"> <span class=\"_ _3\"></span>redazione <span class=\"_ _3\"></span>del bilancio <span class=\"_ _3\"></span>consolidato <span class=\"_ _3\"></span><span class=\"lsb\">al</span> <span class=\"lse\">31<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span><span class=\"ls9\">2024</span> richiede <span class=\"_ _3\"></span><span class=\"ls9\">la</span> <span class=\"_ _3\"></span>formulazione <span class=\"_ _3\"></span>di valutazioni,<span class=\"_ _4f\"> </span></span>stime <span class=\"_ _2\"></span><span class=\"lsc\">ed<span class=\"ls0\"> <span class=\"_ _2\"></span>ipotesi <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>influe<span class=\"_ _2\"></span>nzano <span class=\"_ _2\"></span><span class=\"ff9\">l\u2019applicazione<span class=\"ff3\"> dei <span class=\"_ _28\"></span>principi contabili <span class=\"_ _28\"></span>e gli <span class=\"_ _2\"></span>importi <span class=\"_ _28\"></span>delle<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>attivit\u00e0, <span class=\"_ _2\"></span>delle<span class=\"_ _4f\"> </span></span></span></span></span>passivit\u00e0, <span class=\"_ _5\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>costi <span class=\"_ _a\"></span>e <span class=\"_ _5\"></span>dei <span class=\"_ _a\"></span>ricavi <span class=\"_ _5\"></span>rilevati <span class=\"_ _a\"></span><span class=\"ls9\">in</span> <span class=\"_ _5\"></span>bilancio. <span class=\"_ _5\"></span>T<span class=\"_ _3\"></span>ali <span class=\"_ _5\"></span>stime <span class=\"_ _a\"></span>e <span class=\"_ _5\"></span><span class=\"ls9\">le</span> <span class=\"_ _a\"></span>relative <span class=\"_ _5\"></span>ipotesi <span class=\"_ _a\"></span><span class=\"ls3\">si</span> <span class=\"_ _5\"></span>basano <span class=\"_ _5\"></span>sulle<span class=\"_ _4f\"> </span>esperienze <span class=\"_ _27\"></span>pregresse <span class=\"_ _29\"></span>e <span class=\"_ _27\"></span><span class=\"ls3\">su</span> <span class=\"_ _27\"></span>altri <span class=\"_ _27\"></span>fattori <span class=\"_ _27\"></span>considerati <span class=\"_ _27\"></span>ragionevoli <span class=\"_ _27\"></span>nel<span class=\"_ _3\"></span>la <span class=\"_ _27\"></span>fattispecie. <span class=\"_ _27\"></span>Tuttavia <span class=\"_ _27\"></span><span class=\"lse\">va<span class=\"_ _3\"></span></span> <span class=\"_ _27\"></span>rilevato<span class=\"_ _4f\"> </span>che, <span class=\"_ _2b\"> </span>trattandosi <span class=\"_ _2b\"> </span>di <span class=\"_ _a\"> </span>stime, <span class=\"_ _2b\"> </span>non <span class=\"_ _2b\"> </span>necessariamente <span class=\"_ _2b\"> </span>i <span class=\"_ _2b\"> </span>risultati <span class=\"_ _a\"> </span>ottenuti <span class=\"_ _2b\"> </span>saranno <span class=\"_ _2b\"> </span>gli <span class=\"_ _2b\"> </span>stessi <span class=\"_ _2b\"> </span>risultati <span class=\"_ _a\"> </span><span class=\"lsa\">qui<span class=\"_ _4f\"> </span></span>rappresentati.  <span class=\"ls14\">Le</span> <span class=\"_ _2a\"> </span>s<span class=\"_ _3\"></span>time <span class=\"_ _4\"> </span>sono <span class=\"_ _1a\"> </span>utilizzate  p<span class=\"_ _2\"></span>er <span class=\"_ _4\"> </span>rilevare <span class=\"_ _1a\"> </span>gli <span class=\"_ _1a\"> </span>accantonamenti <span class=\"_ _4\"> </span>per <span class=\"_ _1a\"> </span>i <span class=\"_ _4\"> </span>risc<span class=\"_ _3\"></span>hi <span class=\"_ _4\"> </span><span class=\"ls2e\">su<span class=\"_ _3\"></span></span> <span class=\"_ _4\"> </span>credi<span class=\"_ _3\"></span>ti,<span class=\"_ _4f\"> </span>valutazioni <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span><span class=\"ffd\">fair <span class=\"_ _2b\"> </span>value <span class=\"_ _2a\"> </span></span><span class=\"ls16\">di</span> <span class=\"_ _2b\"> </span>strumenti <span class=\"_ _2b\"> </span>finanziari, <span class=\"_ _2b\"> </span>tes<span class=\"_ _3\"></span>t <span class=\"_ _a\"> </span>di <span class=\"_ _2a\"> </span><span class=\"ffd\">impairment</span>, <span class=\"_ _2b\"> </span><span class=\"ffd\">leasing</span>, <span class=\"_ _2b\"> </span>benefici <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>dipendenti <span class=\"_ _2b\"> </span>e<span class=\"_ _4f\"> </span>imposte.<span class=\"_ _4f\"> </span>Il<span class=\"ls0\"> <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span><span class=\"ff9\">d\u2019esercizio</span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span><span class=\"ls9\">il</span> bilanci<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>consolidato sono <span class=\"_ _3\"></span>stati <span class=\"_ _3\"></span>redatti <span class=\"_ _3\"></span><span class=\"ls9\">in</span> <span class=\"_ _3\"></span>conformit\u00e0 <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>disposizioni <span class=\"_ _3\"></span>del<span class=\"_ _4f\"> </span></span>Regolamento <span class=\"_ _3\"></span>Delegato <span class=\"_ _27\"></span>(U<span class=\"_ _2\"></span>E) <span class=\"_ _3\"></span>2019/815 <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>C<span class=\"_ _3\"></span>ommissione <span class=\"_ _3\"></span>Europea <span class=\"_ _3\"></span><span class=\"ls9\">in</span> <span class=\"_ _3\"></span>materia <span class=\"_ _3\"></span>di <span class=\"_ _27\"></span>norme <span class=\"_ _3\"></span>tecniche<span class=\"_ _4f\"> </span>di <span class=\"_ _5\"></span>regol<span class=\"_ _3\"></span>amentazione <span class=\"_ _a\"></span>relative <span class=\"_ _5\"></span>alla <span class=\"_ _a\"></span>specificazione <span class=\"_ _a\"></span>del <span class=\"_ _29\"></span>formato <span class=\"_ _a\"></span>elettronico <span class=\"_ _a\"></span>unico <span class=\"_ _5\"></span>di <span class=\"_ _a\"> </span>comunicazione<span class=\"_ _4f\"> </span>(ESEF <span class=\"_ _3\"></span><span class=\"ff9\">\u2013</span> E<span class=\"_ _3\"></span>uropean Single <span class=\"_ _3\"></span>Electronic <span class=\"_ _3\"></span>Format) <span class=\"ff9\">\u2013</span> <span class=\"_ _3\"></span>(nel <span class=\"_ _3\"></span>seguito a<span class=\"_ _3\"></span>nche rispettivamente <span class=\"_ _3\"></span><span class=\"ff9\">\u201cRegolamento<span class=\"_ _4f\"> </span></span>Delegato\u201d<span class=\"ff3\"> e <span class=\"_ _2\"></span><span class=\"ff9\">\u201cformato<span class=\"ff3\"> <span class=\"_ _2\"></span><span class=\"ff9\">ESEF\u201d)<span class=\"ff3\"> <span class=\"_ _2\"></span><span class=\"lsc\">e,<span class=\"ls0\"> <span class=\"_ _2\"></span><span class=\"ls9\">in<span class=\"ls0\"> <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>articolare, <span class=\"ls9\">il</span> <span class=\"_ _28\"></span>bilancio <span class=\"ff9\">d\u2019esercizio</span> <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>consolidato <span class=\"_ _2\"></span>sono redatti <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>el<span class=\"_ _4f\"> </span></span></span></span></span></span></span></span></span></span>formato XHTML <span class=\"_ _2\"></span>e <span class=\"ls9\">il</span> bil<span class=\"_ _2\"></span>ancio con<span class=\"_ _2\"></span>solidato \u00e8 marcat<span class=\"_ _2\"></span>o <span class=\"ls9\">in</span> confor<span class=\"_ _2\"></span>mit\u00e0 agli <span class=\"_ _2\"></span>artt. 4 <span class=\"_ _2\"></span>e 6 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Regolamento<span class=\"_ _4f\"> </span>Delegato <span class=\"_ _28\"></span>e <span class=\"_ _2\"></span>all<span class=\"_ _2\"></span>egati <span class=\"_ _28\"></span><span class=\"ls9\">ivi<span class=\"ls0\"> <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>itati, <span class=\"_ _28\"></span>inclusa <span class=\"_ _28\"></span><span class=\"ls9\">la<span class=\"ls0\"> <span class=\"_ _28\"></span>selezione <span class=\"_ _2\"></span>e <span class=\"_ _28\"></span>applicazione <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>marcature <span class=\"_ _28\"></span>XBRL <span class=\"_ _2\"></span>secondo <span class=\"_ _28\"></span><span class=\"ls9\">le<span class=\"ls0\"> <span class=\"_ _28\"></span>regole<span class=\"_ _4f\"> </span></span></span></span></span></span></span>ivi<span class=\"ls0\"> <span class=\"_ _27\"></span>previste, <span class=\"_ _3\"></span>comprese<span class=\"_ _3\"></span> <span class=\"_ _27\"></span></span>la<span class=\"ls0\"> <span class=\"_ _3\"></span>creazione <span class=\"_ _27\"></span>e <span class=\"_ _27\"></span><span class=\"ff9\">l\u2019utilizzo</span> <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>elementi <span class=\"_ _27\"></span>della <span class=\"_ _27\"></span>tassonomia <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>estensione <span class=\"_ _3\"></span>adeg<span class=\"_ _3\"></span>uati<span class=\"_ _4f\"> </span></span>nella <span class=\"_ _1a\"> </span>fattispecie. <span class=\"_ _1a\"> </span>Alcune <span class=\"_ _4\"> </span>informazioni<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>contenute<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>nelle<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>note  esplicative <span class=\"_ _4\"> </span><span class=\"lsb\">al</span> <span class=\"_ _1a\"> </span>bilancio  consolidato<span class=\"_ _4f\"> </span>quando <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>stratte <span class=\"_ _2\"></span>dal <span class=\"_ _28\"></span>formato <span class=\"_ _28\"></span>XHT<span class=\"_ _3\"></span>ML <span class=\"_ _28\"></span><span class=\"ls9\">in<span class=\"ls0\"> <span class=\"_ _2\"></span><span class=\"ff9\">un\u2019istanza<span class=\"ff3\"> <span class=\"_ _28\"></span>XBRL, <span class=\"_ _28\"></span>a <span class=\"_ _2\"></span>causa <span class=\"_ _28\"></span>di <span class=\"_ _2\"></span>taluni <span class=\"_ _28\"></span>limiti <span class=\"_ _2\"></span>tecnici <span class=\"_ _28\"></span>potrebbero<span class=\"_ _4f\"> </span></span></span></span></span>non <span class=\"_ _2\"></span>essere <span class=\"_ _2\"></span>riprodotte <span class=\"_ _28\"></span><span class=\"ls9\">in<span class=\"ls0\"> m<span class=\"_ _2\"></span>aniera <span class=\"_ _2\"></span>identica <span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>spetto <span class=\"_ _2\"></span>alle <span class=\"_ _28\"></span>corrispondenti informazioni <span class=\"_ _28\"></span>visualizzabili nel<span class=\"_ _4f\"> </span></span></span>bilancio consolidato <span class=\"ls9\">in</span> formato XHTML.  Nuovi principi contabili Nuovi <span class=\"_ _3\"></span>principi, <span class=\"_ _3\"></span>modifiche <span class=\"_ _27\"></span>a <span class=\"_ _3\"></span>principi esistenti <span class=\"_ _27\"></span><span class=\"ls49\">ed</span> interpretazioni <span class=\"_ _3\"></span>efficaci <span class=\"_ _27\"></span>per periodi <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span><span class=\"lsb\">1\u00b0<span class=\"_ _4f\"> </span></span>gennaio <span class=\"ls9\">2024<span class=\"_ _4f\"> </span></span>Alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>riferimento <span class=\"_ _28\"></span>del <span class=\"_ _2\"></span>presente <span class=\"_ _2\"></span>documento, <span class=\"_ _2\"></span>gli <span class=\"_ _28\"></span>organi competenti <span class=\"_ _2\"></span>dell\u2019Unione <span class=\"_ _28\"></span>Europea hanno<span class=\"_ _4f\"> </span>concluso <span class=\"_ _27\"></span>il <span class=\"_ _27\"></span>processo <span class=\"_ _3\"></span>di <span class=\"_ _27\"></span>omologazione <span class=\"_ _27\"></span>necessario <span class=\"_ _3\"></span>per <span class=\"_ _27\"></span>l\u2019adozione <span class=\"_ _27\"></span>degli <span class=\"_ _3\"></span>emendamenti <span class=\"_ _27\"></span>e <span class=\"_ _27\"></span>dei <span class=\"_ _3\"></span>principi<span class=\"_ _4f\"> </span>sotto descritti. \u25aa<span class=\"ff6\"> <span class=\"_ _30\"> </span><span class=\"ff3 ls8\">In<span class=\"ls0\"> <span class=\"_ _6\"> </span>data <span class=\"_ _2e\"> </span><span class=\"ls9\">23</span> <span class=\"_ _2e\"> </span>ge<span class=\"_ _3\"></span>nnaio <span class=\"_ _2e\"> </span><span class=\"ls9\">2020</span> <span class=\"_ _6\"> </span><span class=\"ls9\">lo</span> <span class=\"_ _2e\"> </span>IASB <span class=\"_ _2e\"> </span>ha <span class=\"_ _6\"> </span>pubblicato <span class=\"_ _2e\"> </span><span class=\"lsa\">un</span> <span class=\"_ _2e\"> </span>emenda<span class=\"_ _3\"></span>mento <span class=\"_ _2e\"> </span>denominato<span class=\"_ _4f\"> </span></span></span></span>\u201cAmendments<span class=\"ff3\"> <span class=\"_ _27\"></span><span class=\"ls26\">to<span class=\"_ _3\"></span></span> <span class=\"_ _27\"></span>IAS <span class=\"_ _27\"></span>1 <span class=\"_ _27\"></span>Presentation <span class=\"_ _27\"></span>of <span class=\"_ _27\"></span>Financi<span class=\"_ _3\"></span>al <span class=\"_ _27\"></span>Statements: <span class=\"_ _27\"></span>Classification <span class=\"_ _27\"></span>of <span class=\"_ _29\"></span>Liabilities<span class=\"_ _4f\"> </span></span>as<span class=\"ls0\"> <span class=\"_ _28\"></span>Current <span class=\"_ _28\"></span>or <span class=\"_ _2\"></span>Non-<span class=\"ff9\">current\u201d.</span> <span class=\"_ _28\"></span><span class=\"ls8\">Il<span class=\"ls0\"> <span class=\"_ _2\"></span>documento <span class=\"_ _28\"></span>ha <span class=\"_ _28\"></span><span class=\"ff9\">l\u2019obiettivo<span class=\"ff3\"> <span class=\"_ _2\"></span>di <span class=\"_ _28\"></span>chiarire <span class=\"_ _28\"></span>come<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>classificare <span class=\"_ _28\"></span>i<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>debiti<span class=\"_ _4f\"> </span></span></span></span></span></span>e <span class=\"ls9\">le</span> altre passivit\u00e0 a breve o lungo termine.<span class=\"_ _4f\"> </span>\u25aa<span class=\"ff6\"> <span class=\"_ _30\"> </span><span class=\"ff3\">A <span class=\"_ _2\"></span>settembre <span class=\"_ _28\"></span>2022 <span class=\"_ _28\"></span><span class=\"ls9\">lo<span class=\"ls0\"> <span class=\"_ _28\"></span>IASB<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>ha <span class=\"_ _28\"></span>pubblicato<span class=\"_ _3\"></span> <span class=\"_ _28\"></span><span class=\"lsa\">un<span class=\"ls0\"> <span class=\"_ _28\"></span>emendamento <span class=\"_ _28\"></span>allo<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>standard <span class=\"_ _28\"></span><span class=\"ff9\">\u201cIFRS<span class=\"ff3\"> <span class=\"_ _2\"></span><span class=\"ls9\">16:<span class=\"ls0\"> <span class=\"_ _28\"></span><span class=\"ff9\">Leases\u201d.<span class=\"_ _4f\"> </span></span></span></span></span></span></span></span></span></span></span></span>Il<span class=\"ls0\"> documento ha <span class=\"ff9\">l\u2019obiettivo</span> di chiarire e meglio disciplinare <span class=\"ls9\">la</span> contabilizzazion<span class=\"_ _2\"></span>e del <span class=\"ff9\">\u201cSale</span> e<span class=\"_ _4f\"> </span></span>leaseback\u201d,<span class=\"ff3\"> <span class=\"_ _2\"></span>ossia <span class=\"_ _28\"></span><span class=\"ls9\">le<span class=\"ls0\"> <span class=\"_ _2\"></span>casistiche <span class=\"_ _2\"></span>che <span class=\"_ _28\"></span>prevedono <span class=\"_ _2\"></span><span class=\"ls9\">la<span class=\"ls0\"> <span class=\"_ _28\"></span>ve<span class=\"_ _3\"></span>ndita <span class=\"_ _2\"></span>e <span class=\"_ _28\"></span><span class=\"ls9\">la<span class=\"ls0\"> <span class=\"_ _2\"></span>successiva <span class=\"_ _2\"></span>locazione <span class=\"_ _28\"></span>di <span class=\"_ _2\"></span><span class=\"lsa\">un<span class=\"ls0\"> <span class=\"_ _28\"></span>asset.<span class=\"_ _4f\"> </span></span></span></span></span></span></span></span></span></span>L\u2019emendamento<span class=\"ff3\"> <span class=\"_ _28\"></span>prevede <span class=\"_ _28\"></span>impatti <span class=\"_ _28\"></span>soprattutto <span class=\"_ _28\"></span><span class=\"ls9\">in<span class=\"ls0\"> <span class=\"_ _28\"></span>caso <span class=\"_ _2\"></span>di <span class=\"_ _28\"></span>transazioni <span class=\"_ _28\"></span>i <span class=\"_ _28\"></span>cui <span class=\"_ _28\"></span>lease <span class=\"_ _28\"></span>payments <span class=\"_ _28\"></span>sono<span class=\"_ _4f\"> </span></span></span></span>variabili e non dipendono da indici o tassi.<span class=\"_ _4f\"> </span>\u25aa<span class=\"ff6\"> <span class=\"_ _30\"> </span><span class=\"ff3 ls14\">Lo<span class=\"ls0\"> <span class=\"_ _3\"></span>IASB <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>pubblicato <span class=\"_ _3\"></span><span class=\"ls9\">in</span> <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span><span class=\"ls9\">31</span> <span class=\"_ _3\"></span>ottobre <span class=\"ls9\">2022</span> <span class=\"_ _3\"></span><span class=\"lsa\">un</span> <span class=\"_ _3\"></span>Amendments <span class=\"_ _3\"></span>allo <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>1 <span class=\"ff9\">\u201cPresentation<span class=\"_ _4f\"> </span></span></span></span></span>of <span class=\"_ _3f\"> </span>Financial <span class=\"_ _3f\"> </span>State<span class=\"_ _3\"></span>ments: <span class=\"_ _1d\"> </span>Non-current<span class=\"_ _3\"></span> <span class=\"_ _3f\"> </span>Liabilities <span class=\"_ _3f\"> </span>with <span class=\"_ _3f\"> </span><span class=\"ff9\">C<span class=\"_ _3\"></span>ovenants\u201d,</span> <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>rigua<span class=\"_ _3\"></span>rda <span class=\"_ _3f\"> </span><span class=\"ls9\">la<span class=\"_ _4f\"> </span></span>classificazione <span class=\"_ _a\"></span>delle <span class=\"_ _5\"></span>passivit\u00e0 <span class=\"_ _5\"></span>soggette <span class=\"_ _a\"></span>a <span class=\"_ _5\"></span>covenant. <span class=\"_ _a\"></span><span class=\"ls8\">Il</span> <span class=\"_ _5\"></span>documento <span class=\"_ _a\"></span>introduce <span class=\"_ _5\"></span><span class=\"ff9\">l\u2019ins<span class=\"_ _3\"></span>erimento<span class=\"_ _4f\"> </span></span>delle note delle condizioni di rispetto dei covenant (entro <span class=\"ls9\">la</span> data di bilancio o post).<span class=\"_ _4f\"> </span>\u25aa<span class=\"ff6\"> <span class=\"_ _30\"> </span><span class=\"ff3 ls8\">In<span class=\"ls0\"> <span class=\"_ _5\"></span>data <span class=\"_ _5\"></span><span class=\"ls9\">25</span> <span class=\"_ _29\"></span>maggio <span class=\"_ _5\"></span>2023 <span class=\"_ _29\"></span><span class=\"lse\">lo</span> <span class=\"_ _5\"></span>IASB <span class=\"_ _5\"></span>ha <span class=\"_ _29\"></span>pubblicato <span class=\"_ _29\"></span><span class=\"ff9\">l\u2019Amendments<span class=\"_ _3\"></span></span> <span class=\"_ _29\"></span>allo <span class=\"_ _5\"></span>IAS <span class=\"_ _29\"></span>7 <span class=\"_ _29\"></span><span class=\"ff9\">\u201cStatement</span> <span class=\"_ _5\"></span>of<span class=\"_ _4f\"> </span></span></span></span>Cash <span class=\"_ _44\"> </span>Flows <span class=\"_ _44\"> </span>and <span class=\"_ _47\"> </span>IFRS <span class=\"_ _45\"> </span>7 <span class=\"_ _47\"> </span>Financial <span class=\"_ _44\"> </span>Instruments: <span class=\"_ _44\"> </span>Disclosures: <span class=\"_ _44\"> </span>Supplier <span class=\"_ _44\"> </span>Finance<span class=\"_ _4f\"> </span>Arrangements\u201d,<span class=\"ff3\"> <span class=\"_ _27\"></span>che <span class=\"_ _27\"></span>riguarda <span class=\"_ _3\"></span>requisiti <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>informativa <span class=\"_ _27\"></span>relativi <span class=\"_ _27\"></span>agli <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>ccordi <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>finanziamento<span class=\"_ _4f\"> </span></span>dei <span class=\"_ _27\"></span>fornitori, <span class=\"_ _3\"></span>noti<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>anche <span class=\"_ _27\"></span>come <span class=\"_ _27\"></span>finanziamento <span class=\"_ _27\"></span>della<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>supply<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>chain, <span class=\"_ _27\"></span>finanziamento <span class=\"_ _3\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>debiti<span class=\"_ _4f\"> </span>commerciali o accordi di reverse factoring. L\u2019adozione di tali emendamenti non ha comportato effetti significativi diretti su TIP.<span class=\"_ _4f\"> </span>Nuovi <span class=\"_ _9\"> </span>principi, <span class=\"_ _2f\"> </span>modifiche <span class=\"_ _2f\"> </span>a <span class=\"_ _2f\"> </span>principi <span class=\"_ _9\"> </span>esistenti <span class=\"_ _2f\"> </span><span class=\"ls9\">ed</span> <span class=\"_ _2f\"> </span>interpretazioni <span class=\"_ _9\"> </span>efficaci <span class=\"_ _2f\"> </span>per <span class=\"_ _9\"> </span>per<span class=\"_ _3\"></span>iodi<span class=\"_ _4f\"> </span>successivi <span class=\"ls9\">al</span> <span class=\"lsb\">1\u00b0</span> gennaio <span class=\"ls9\">2025</span> e non ancora adottati dal gruppo<span class=\"_ _4f\"> </span>\u25aa<span class=\"ff6\"> <span class=\"_ _2d\"> </span><span class=\"ff3 fs1 ls8\">In<span class=\"ls0\"> <span class=\"_ _2a\"> </span>data <span class=\"_ _2a\"> </span><span class=\"ls9\">15</span> <span class=\"_ _2a\"> </span>agos<span class=\"_ _3\"></span>to <span class=\"_ _2a\"> </span><span class=\"ls9\">2023</span> <span class=\"_ _2a\"> </span><span class=\"ls9\">lo</span> <span class=\"_ _2a\"> </span>IASB <span class=\"_ _2a\"> </span>ha <span class=\"_ _2a\"> </span>emanato <span class=\"_ _2a\"> </span><span class=\"lsa\">un</span> <span class=\"_ _4\"> </span>emendamento <span class=\"_ _2a\"> </span>allo <span class=\"_ _2a\"> </span>IAS <span class=\"_ _2a\"> </span><span class=\"lse\">21<span class=\"_ _3\"></span></span> <span class=\"_ _2a\"> </span><span class=\"ff9\">\u201cLack</span> <span class=\"_ _2a\"> </span>of<span class=\"_ _4f\"> </span></span></span></span>Exchangeability\u201d.<span class=\"ff3\"> <span class=\"_ _27\"></span><span class=\"ls8\">Il</span> <span class=\"_ _3\"></span>documento <span class=\"_ _3\"></span>ha<span class=\"_ _3\"></span> <span class=\"_ _3\"></span></span>l\u2019obiettivo<span class=\"ff3\"> <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>chiarire <span class=\"_ _3\"></span>quando<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>una <span class=\"_ _27\"></span>valuta <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _27\"></span>scambiabile<span class=\"_ _4f\"> </span></span>con <span class=\"_ _27\"></span><span class=\"ff9\">un\u2019altra</span> <span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>luta, <span class=\"_ _3\"></span>e <span class=\"_ _27\"></span>come <span class=\"_ _27\"></span>stimare <span class=\"_ _27\"></span><span class=\"ls9\">il</span> <span class=\"_ _3\"></span>tasso <span class=\"_ _27\"></span><span class=\"ls16\">di<span class=\"_ _3\"></span></span> <span class=\"_ _27\"></span>cambio <span class=\"_ _3\"></span>a <span class=\"_ _27\"></span>pronti <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span><span class=\"lsa\">una</span> <span class=\"_ _27\"></span>valuta <span class=\"_ _27\"></span>qualora <span class=\"_ _27\"></span><span class=\"lsc\">ci<span class=\"_ _2\"></span><span class=\"ls0\"> <span class=\"_ _27\"></span>sia<span class=\"_ _4f\"> </span></span></span>un\u2019assenza<span class=\"ff3\"> <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>scambiabilit\u00e0. <span class=\"_ _28\"></span><span class=\"ls14\">Le<span class=\"ls0\"> <span class=\"_ _28\"></span>modifiche <span class=\"_ _28\"></span>entrano <span class=\"_ _28\"></span><span class=\"ls9\">in<span class=\"ls0\"> <span class=\"_ _28\"></span>vigore <span class=\"_ _28\"></span>a <span class=\"_ _28\"></span>partire <span class=\"_ _28\"></span>dagli <span class=\"_ _28\"></span>eserci<span class=\"_ _2\"></span>zi <span class=\"_ _28\"></span>che <span class=\"_ _28\"></span>hanno<span class=\"_ _4f\"> </span></span></span></span></span></span>inizio <span class=\"_ _2a\"> </span><span class=\"ls9\">il</span> <span class=\"_ _2a\"> </span><span class=\"lse\">1\u00b0</span> <span class=\"_ _2a\"> </span>ge<span class=\"_ _3\"></span>nnaio <span class=\"_ _2a\"> </span>2025. <span class=\"_ _2b\"> </span><span class=\"ls8\">Il</span> <span class=\"_ _2a\"> </span>documento <span class=\"_ _2a\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>stato <span class=\"_ _2a\"> </span>omologato <span class=\"_ _2a\"> </span>per <span class=\"_ _2a\"> </span><span class=\"ff9\">l\u2019a<span class=\"_ _3\"></span>dozione</span> <span class=\"_ _2b\"> </span><span class=\"ff9\">nell\u2019Unione<span class=\"_ _4f\"> </span></span>Europea <span class=\"lsc\">ed</span> entrer\u00e0 <span class=\"ls9\">in</span> vigore a partire dal <span class=\"ls9\">1\u00b0</span> gennaio <span class=\"ls9\">2025.<span class=\"_ _4f\"> </span></span>\u25aa<span class=\"ff6\"> <span class=\"_ _30\"> </span><span class=\"ff3 ls8\">In<span class=\"ls0\"> <span class=\"_ _a\"> </span>data <span class=\"_ _a\"></span><span class=\"ls9\">30</span> <span class=\"_ _a\"></span>maggio <span class=\"_ _a\"></span><span class=\"ls9\">2024</span> <span class=\"_ _5\"></span><span class=\"ls49\">lo</span> <span class=\"_ _a\"></span>IASB <span class=\"_ _a\"></span>ha <span class=\"_ _5\"></span>pubblic<span class=\"_ _3\"></span>ato <span class=\"_ _a\"></span><span class=\"lsa\">un</span> <span class=\"_ _5\"></span>emenda<span class=\"_ _3\"></span>mento <span class=\"_ _a\"></span><span class=\"ff9\">all\u2019IFRS</span> <span class=\"_ _5\"></span>9 <span class=\"_ _a\"> </span><span class=\"ff9\">\u201cFinancial<span class=\"_ _4f\"> </span></span></span></span></span>Instruments\u201d<span class=\"ff3\"> <span class=\"_ _1a\"> </span>e <span class=\"_ _4\"> </span></span>a<span class=\"_ _3\"></span>ll\u2019IFRS<span class=\"ff3\"> <span class=\"_ _4\"> </span>7  </span>\u201cFinancial<span class=\"ff3\"> <span class=\"_ _4\"> </span>Instruments: <span class=\"_ _4\"> </span></span>Disclosures\u201d.<span class=\"_ _3\"></span><span class=\"ff3\"> <span class=\"_ _4\"> </span><span class=\"ls14\">Lo<span class=\"_ _3\"></span></span> <span class=\"_ _4\"> </span>stesso: <span class=\"_ _4\"> </span>-  fornisce<span class=\"_ _4f\"> </span></span>chiarimenti <span class=\"_ _a\"> </span><span class=\"ls3\">su</span> <span class=\"_ _2b\"> </span>come <span class=\"_ _a\"></span>applicare <span class=\"_ _2b\"> </span>l'SPPI <span class=\"_ _a\"></span>test <span class=\"_ _a\"> </span>a<span class=\"_ _3\"></span>lle <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _2b\"> </span>finanziarie <span class=\"_ _a\"> </span>i<span class=\"_ _3\"></span> <span class=\"_ _a\"> </span>cui <span class=\"_ _2b\"> </span>flussi <span class=\"_ _a\"></span>contrattuali<span class=\"_ _4f\"> </span>possono <span class=\"_ _2c\"> </span>variare <span class=\"_ _1d\"> </span><span class=\"ls9\">in</span> <span class=\"_ _2c\"> </span>base <span class=\"_ _2c\"> </span><span class=\"lsb\">ad</span> <span class=\"_ _2c\"> </span><span class=\"lsa\">un</span> <span class=\"_ _1d\"> </span>evento <span class=\"_ _2c\"> </span>potenziale <span class=\"_ _2c\"> </span>(es. <span class=\"_ _1d\"> </span>obiettivi <span class=\"_ _2c\"> </span>ESG); <span class=\"_ _2c\"> </span>- <span class=\"_ _2c\"> </span>disci<span class=\"_ _3\"></span>plina<span class=\"_ _4f\"> </span>l\u2019eliminazione<span class=\"ff3\"> <span class=\"_ _3\"></span>contabile delle <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>finanziarie regolate <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>disponibilit\u00e0 <span class=\"_ _3\"></span>liquide tramite<span class=\"_ _4f\"> </span></span>un<span class=\"ls0\"> <span class=\"_ _2c\"> </span>sistema <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>pagamento <span class=\"_ _10\"> </span>elettronico;<span class=\"_ _3\"></span> <span class=\"_ _2c\"> </span>- <span class=\"_ _10\"> </span>impone <span class=\"_ _2c\"> </span>nuovi <span class=\"_ _2c\"> </span>obblighi <span class=\"_ _2c\"> </span>informativi <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>gli<span class=\"_ _4f\"> </span></span>investimenti <span class=\"_ _28\"></span><span class=\"ls9\">in<span class=\"_ _3\"></span><span class=\"ls0\"> <span class=\"_ _28\"></span>s<span class=\"_ _3\"></span>trumenti <span class=\"_ _28\"></span>di <span class=\"_ _2\"></span>equity <span class=\"_ _28\"></span>valutati <span class=\"_ _28\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>FVT<span class=\"_ _3\"></span>OCI <span class=\"_ _28\"></span>e <span class=\"_ _2\"></span><span class=\"ls9\">le<span class=\"ls0\"> <span class=\"_ _28\"></span>attivit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _28\"></span>passivit\u00e0 <span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>nanziarie <span class=\"_ _2\"></span>non<span class=\"_ _4f\"> </span></span></span></span></span>valutate <span class=\"_ _2a\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>FVTPL <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>flussi <span class=\"_ _2a\"> </span>contrattuali<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>che <span class=\"_ _4\"> </span>variano <span class=\"_ _4\"> </span><span class=\"ls9\">in</span> <span class=\"_ _2a\"> </span>base <span class=\"_ _4\"> </span><span class=\"lsb\">ad</span> <span class=\"_ _2a\"> </span>eventi <span class=\"_ _4\"> </span>potenziali. <span class=\"_ _2a\"> </span><span class=\"ls14\">Le<span class=\"_ _4f\"> </span></span>modifiche <span class=\"_ _2\"></span>entrano <span class=\"_ _2\"></span><span class=\"ls9\">in<span class=\"ls0\"> <span class=\"_ _2\"></span>vigo<span class=\"_ _2\"></span>re <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>gli <span class=\"_ _28\"></span>esercizi che <span class=\"_ _28\"></span>iniziano dal <span class=\"_ _28\"></span><span class=\"ls9\">1\u00b0<span class=\"ls0\"> <span class=\"_ _2\"></span>gennaio <span class=\"_ _2\"></span><span class=\"ls9\">2026<span class=\"ls0\"> <span class=\"_ _2\"></span><span class=\"lsc\">ed<span class=\"ls0\"> <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _2\"></span>consentita<span class=\"_ _4f\"> </span></span></span></span></span></span></span></span></span>l'applicazione anti<span class=\"_ _2\"></span>cipata di<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>tutte <span class=\"_ _28\"></span><span class=\"ls9\">le<span class=\"ls0\"> modifiche <span class=\"_ _28\"></span>o solo <span class=\"_ _28\"></span>delle<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>modifiche <span class=\"_ _2\"></span>relative <span class=\"_ _28\"></span>a<span class=\"_ _3\"></span>lla <span class=\"_ _2\"></span>valutazione<span class=\"_ _4f\"> </span></span></span>delle <span class=\"_ _3\"></span>ca<span class=\"_ _3\"></span>ratteristiche <span class=\"_ _3\"></span>dei <span class=\"_ _27\"></span>flussi <span class=\"_ _3\"></span>finanziari <span class=\"_ _3\"></span>contrattuali<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>('SPPI <span class=\"_ _3\"></span>test'). <span class=\"_ _27\"></span><span class=\"ls8\">Il</span> <span class=\"_ _27\"></span>documento \u00e8<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls9\">in</span> <span class=\"_ _27\"></span>fase <span class=\"_ _3\"></span>di<span class=\"_ _4f\"> </span>omologazione <span class=\"ls16\">da<span class=\"_ _3\"></span></span> parte della UE.<span class=\"_ _4f\"> </span>\u25aa<span class=\"ff6\"> <span class=\"_ _30\"> </span><span class=\"ff3 ls14\">Lo<span class=\"ls0\"> <span class=\"_ _29\"></span>IASB <span class=\"_ _27\"></span>ha <span class=\"_ _29\"></span>pubblicato <span class=\"_ _27\"></span><span class=\"ls9\">in</span> <span class=\"_ _27\"></span>data <span class=\"_ _27\"></span>9 <span class=\"_ _27\"></span>aprile <span class=\"_ _27\"></span>2024 <span class=\"_ _27\"></span><span class=\"lsa\">un</span> <span class=\"_ _27\"></span>emendamento <span class=\"_ _29\"></span><span class=\"ff9\">all\u2019IFRS</span> <span class=\"_ _27\"></span><span class=\"ls9\">18</span> <span class=\"_ _27\"></span><span class=\"ff9\">\u201cPresentation<span class=\"_ _4f\"> </span></span></span></span></span>and <span class=\"_ _2a\"> </span>Discl<span class=\"_ _3\"></span>osure <span class=\"_ _2a\"> </span><span class=\"ls9\">in</span> <span class=\"_ _2a\"> </span>Financial <span class=\"_ _2a\"> </span><span class=\"ff9\">State<span class=\"_ _3\"></span>ments\u201d,</span> <span class=\"_ _2a\"> </span>allo <span class=\"_ _2a\"> </span>scopo <span class=\"_ _2a\"> </span>di <span class=\"_ _4\"> </span>fornire <span class=\"_ _2a\"> </span><span class=\"lsa\">una</span> <span class=\"_ _4\"> </span>nuova <span class=\"_ _2a\"> </span>modalit\u00e0 <span class=\"_ _4\"> </span>di<span class=\"_ _4f\"> </span>presentazione <span class=\"_ _27\"></span>dei <span class=\"_ _27\"></span>risultati <span class=\"_ _27\"></span>economici. <span class=\"_ _27\"></span>Inoltre, <span class=\"_ _27\"></span>esso <span class=\"_ _27\"></span>intr<span class=\"_ _2\"></span>oduce <span class=\"_ _27\"></span>anche <span class=\"_ _27\"></span><span class=\"ff9\">l\u2019obbligo</span> <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>fornire <span class=\"_ _3\"></span><span class=\"ls9\">in<span class=\"_ _4f\"> </span></span>bilancio <span class=\"_ _10\"> </span>alc<span class=\"_ _3\"></span>uni <span class=\"_ _10\"> </span>indici <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>mis<span class=\"_ _3\"></span>urazione <span class=\"_ _10\"> </span>della<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>performance <span class=\"_ _10\"> </span><span class=\"ff9\">(\u201cmanagement</span> <span class=\"_ _10\"> </span>performance<span class=\"_ _4f\"> </span>measures\u201d<span class=\"ff3\"> o </span>\u201cMPM\u201d).<span class=\"ff3\"> </span>L\u2019applica<span class=\"_ _3\"></span>zione<span class=\"ff3\"> sar\u00e0 retroattiva a partire dai<span class=\"_ _3\"></span> bilanci degli es<span class=\"_ _3\"></span>ercizi che<span class=\"_ _4f\"> </span></span>iniziano <span class=\"_ _5\"></span>dal <span class=\"_ _29\"></span><span class=\"lse\">1\u00b0<span class=\"_ _3\"></span></span> <span class=\"_ _29\"></span>gennaio <span class=\"_ _5\"></span>2027 <span class=\"_ _29\"></span><span class=\"lsc\">ed</span> <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _5\"></span>consentita <span class=\"_ _29\"></span>l'applicazione <span class=\"_ _29\"></span>anticipata. <span class=\"_ _29\"></span><span class=\"ls8\">Il<span class=\"_ _3\"></span></span> <span class=\"_ _29\"></span>documento <span class=\"_ _29\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _29\"></span><span class=\"ls9\">in<span class=\"_ _4f\"> </span></span>fase di omologazione <span class=\"ls16\">da<span class=\"_ _3\"></span></span> parte della UE.<span class=\"_ _4f\"> </span>\u25aa<span class=\"ff6\"> <span class=\"_ _30\"> </span><span class=\"ff3 ls8\">In<span class=\"ls0\"> <span class=\"_ _1a\"> </span>data <span class=\"_ _4\"> </span>9 <span class=\"_ _1a\"> </span>maggio <span class=\"_ _4\"> </span><span class=\"ls9\">2024</span> <span class=\"_ _1a\"> </span><span class=\"lse\">lo</span> <span class=\"_ _4\"> </span>IASB<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>ha <span class=\"_ _4\"> </span>pubblic<span class=\"_ _3\"></span>ato <span class=\"_ _4\"> </span>IFRS <span class=\"_ _4\"> </span><span class=\"ls9\">19</span> <span class=\"_ _1a\"> </span><span class=\"ff9\">\u201cSubsidiaries</span> <span class=\"_ _4\"> </span>w<span class=\"_ _3\"></span>ithout <span class=\"_ _2a\"> </span>Public<span class=\"_ _4f\"> </span></span></span></span>Accountability: <span class=\"ff9\">Disclosures\u201d,</span> <span class=\"_ _2\"></span>allo <span class=\"_ _2\"></span>scopo di s<span class=\"_ _2\"></span>emplificare <span class=\"ls9\">la</span> <span class=\"_ _2\"></span>redazione del <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>riducendo<span class=\"_ _4f\"> </span>le<span class=\"ls0\"> informazioni integrative <span class=\"_ _2\"></span>da fornire <span class=\"_ _2\"></span>nelle note. <span class=\"ff9\">L\u2019applicazione</span> <span class=\"_ _2\"></span>avverr\u00e0 a partire <span class=\"_ _2\"></span>dai bilanci<span class=\"_ _4f\"> </span></span>degli <span class=\"_ _2\"></span>esercizi <span class=\"_ _28\"></span>che <span class=\"_ _2\"></span>iniziano <span class=\"_ _28\"></span>dal <span class=\"ls9\">1\u00b0</span> <span class=\"_ _28\"></span>gennaio <span class=\"_ _2\"></span><span class=\"ls9\">2027<span class=\"ls0\"> <span class=\"_ _28\"></span><span class=\"lsc\">ed<span class=\"ls0\"> <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _28\"></span>consentita <span class=\"_ _28\"></span>l'applicazione<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>a<span class=\"_ _3\"></span>nticipata. <span class=\"_ _28\"></span>Non<span class=\"_ _4f\"> </span></span></span></span></span>\u00e8 <span class=\"_ _27\"></span>ancora <span class=\"_ _29\"></span>stato <span class=\"_ _27\"></span>deciso <span class=\"_ _27\"></span><span class=\"ls3\">se</span> <span class=\"_ _29\"></span><span class=\"ls9\">il</span> <span class=\"_ _27\"></span>nuovo <span class=\"_ _27\"></span><span class=\"ffd\">standard <span class=\"_ _29\"></span></span>sar\u00e0 <span class=\"_ _27\"></span>omologato <span class=\"_ _27\"></span>dall'Uni<span class=\"_ _3\"></span>one <span class=\"_ _27\"></span>Europea <span class=\"_ _27\"></span><span class=\"ls9\">in</span> <span class=\"_ _27\"></span>qua<span class=\"_ _3\"></span>nto<span class=\"_ _4f\"> </span>applicabile <span class=\"_ _3\"></span>alle<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>sole <span class=\"_ _3\"></span>entit\u00e0 <span class=\"_ _3\"></span>senz<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span><span class=\"ffd\">'public <span class=\"_ _3\"></span>accountab<span class=\"_ _3\"></span>ility'</span> <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>hanno <span class=\"_ _27\"></span>sede <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>paesi <span class=\"_ _27\"></span><span class=\"lse\">in</span> <span class=\"_ _3\"></span>cui <span class=\"_ _27\"></span>\u00e8 <span class=\"_ _3\"></span>stata<span class=\"_ _4f\"> </span>concessa <span class=\"_ _2\"></span><span class=\"lse\">la<span class=\"ls0\"> <span class=\"_ _2\"></span>facolt\u00e0 <span class=\"_ _28\"></span>di appli<span class=\"_ _2\"></span>care <span class=\"_ _2\"></span>gli <span class=\"_ _28\"></span>IFRS <span class=\"_ _2\"></span>per <span class=\"_ _28\"></span><span class=\"ls9\">la<span class=\"ls0\"> <span class=\"_ _2\"></span>redazione <span class=\"_ _28\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>bila<span class=\"_ _3\"></span>ncio <span class=\"_ _2\"></span>consolidat<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>e <span class=\"_ _28\"></span>separato.<span class=\"_ _4f\"> </span></span></span></span></span>\u25aa<span class=\"ff6\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Nel mese <span class=\"_ _2\"></span>di <span class=\"_ _28\"></span>lugl<span class=\"_ _3\"></span>io <span class=\"_ _2\"></span><span class=\"ls9\">2024<span class=\"ls0\"> <span class=\"_ _2\"></span><span class=\"ls9\">lo<span class=\"ls0\"> <span class=\"_ _28\"></span>IASB<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>pubblicato <span class=\"_ _2\"></span><span class=\"ff9\">l\u2019\u201dAnnual<span class=\"ff3\"> <span class=\"_ _28\"></span>Improvements<span class=\"_ _3\"></span> <span class=\"_ _2\"></span><span class=\"ff9\">\u2013<span class=\"ff3\"> <span class=\"_ _28\"></span>V<span class=\"_ _3\"></span>olume <span class=\"_ _2\"></span><span class=\"ff9 ls9\">11\u201d<span class=\"ff3 ls0\"> <span class=\"_ _2\"></span>che<span class=\"_ _4f\"> </span></span></span></span></span></span></span></span></span></span></span></span></span>introduce <span class=\"_ _27\"></span>modifiche <span class=\"_ _27\"></span>minori <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>IAS <span class=\"_ _3\"></span>7 <span class=\"_ _27\"></span>e <span class=\"_ _27\"></span>agli<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>IFRS <span class=\"_ _3\"></span><span class=\"ls9\">1,</span> <span class=\"_ _27\"></span><span class=\"ls9\">7,</span> <span class=\"_ _27\"></span>9 <span class=\"_ _27\"></span>e <span class=\"_ _27\"></span><span class=\"ls9\">10,</span> <span class=\"_ _27\"></span>volte <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>migliorare <span class=\"_ _3\"></span>chi<span class=\"_ _3\"></span>arezza,<span class=\"_ _4f\"> </span>coerenza  e  applicazione  pratica<span class=\"_ _3\"></span>  degli  standard.  <span class=\"ls14\">Le</span>  principa<span class=\"_ _3\"></span>li  modifiche  includono:  <span class=\"ls9\">la<span class=\"_ _4f\"> </span></span>risoluzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span><span class=\"lsa\">un</span> <span class=\"_ _3\"></span>conflitto tra <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span><span class=\"ls9\">15</span> s<span class=\"_ _3\"></span>ulla <span class=\"_ _3\"></span>misurazione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>commerciali,<span class=\"_ _4f\"> </span>chiarimenti s<span class=\"_ _3\"></span>ul trattamento delle passivit\u00e0 <span class=\"_ _3\"></span>per leasing, aggiornamenti <span class=\"_ _3\"></span>per <span class=\"ls9\">la</span> <span class=\"_ _3\"></span>trasparenza dei<span class=\"_ _4f\"> </span>flussi <span class=\"_ _3\"></span>di cass<span class=\"_ _3\"></span>a e <span class=\"_ _3\"></span>semplificazioni <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>primi <span class=\"_ _3\"></span>utilizzatori <span class=\"_ _3\"></span>di IFRS <span class=\"_ _3\"></span><span class=\"ls9\">1.</span> <span class=\"_ _3\"></span><span class=\"ff9\">L\u2019omologazione</span> <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>parte<span class=\"_ _4f\"> </span>dell\u2019Unione<span class=\"ff3\"> Europea \u00e8 ancora <span class=\"ls9\">in</span> corso.<span class=\"_ _4f\"> </span></span>Gli <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>impatti <span class=\"_ _28\"></span>sul <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>consolidato <span class=\"_ _28\"></span>del gruppo <span class=\"_ _28\"></span>derivanti da <span class=\"_ _28\"></span>dette mo<span class=\"_ _2\"></span>difiche <span class=\"_ _2\"></span>sono <span class=\"_ _28\"></span>in corso<span class=\"_ _4f\"> </span>di valutazione. <span class=\"_ _2\"></span>Al rigu<span class=\"_ _2\"></span>ardo si pre<span class=\"_ _2\"></span>cisa che, <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base di <span class=\"_ _2\"></span>una prelimin<span class=\"_ _2\"></span>are ricognizione <span class=\"_ _2\"></span>delle potenzi<span class=\"_ _2\"></span>ali<span class=\"_ _4f\"> </span>fattispecie, non si prevedono impatti significativi diretti su TIP. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "Il <span class=\"_ _27\"></span>bilancio <span class=\"_ _27\"></span>consolidato <span class=\"_ _27\"></span>al <span class=\"_ _27\"></span>31 <span class=\"_ _29\"></span>dicembre <span class=\"_ _27\"></span>2024 <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _27\"></span>stato <span class=\"_ _27\"></span>redatto <span class=\"_ _27\"></span>sul <span class=\"_ _27\"></span>presuppos<span class=\"_ _3\"></span>to <span class=\"_ _27\"></span>del <span class=\"_ _27\"></span>funzionamento <span class=\"_ _27\"></span>e<span class=\"_ _4f\"> </span> della <span class=\"_ _2a\"> </span>continuit\u00e0 <span class=\"_ _2a\"> </span>aziendale",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "Il <span class=\"_ _27\"></span>bilancio <span class=\"_ _27\"></span>consolidato <span class=\"_ _27\"></span>al <span class=\"_ _27\"></span>31 <span class=\"_ _29\"></span>dicembre <span class=\"_ _27\"></span>2024 <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _27\"></span>stato <span class=\"_ _27\"></span>redatto <span class=\"_ _27\"></span>sul <span class=\"_ _27\"></span>presuppos<span class=\"_ _3\"></span>to <span class=\"_ _27\"></span>del <span class=\"_ _27\"></span>funzionamento <span class=\"_ _27\"></span>e<span class=\"_ _4f\"> </span>della <span class=\"_ _2a\"> </span>continuit\u00e0 <span class=\"_ _2a\"> </span>aziendale <span class=\"_ _2b\"> </span>ed <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"> </span>conformit\u00e0 <span class=\"_ _2a\"> </span>ai <span class=\"_ _2a\"> </span>criteri <span class=\"_ _2b\"> </span>di <span class=\"_ _2a\"> </span>va<span class=\"_ _3\"></span>lutazione <span class=\"_ _2b\"> </span>stabiliti <span class=\"_ _2a\"> </span>dagli<span class=\"_ _27\"></span> <span class=\"_ _2b\"> </span>International<span class=\"_ _4f\"> </span>Financial Reporting Stand<span class=\"_ _2\"></span>ards e <span class=\"_ _2\"></span>gli International <span class=\"_ _2\"></span>Accounting Standard<span class=\"_ _2\"></span>s (nel <span class=\"_ _2\"></span>seguito \u201cIF<span class=\"_ _2\"></span>RS\u201d,\u201cIAS\u201d<span class=\"_ _4f\"> </span>o <span class=\"_ _3\"></span>principi <span class=\"_ _27\"></span>contabili <span class=\"_ _3\"></span>internazionali) <span class=\"_ _3\"></span>ema<span class=\"_ _3\"></span>nati <span class=\"_ _3\"></span>dall\u2019International <span class=\"_ _27\"></span>Accounting <span class=\"_ _3\"></span>Standards <span class=\"_ _3\"></span>Board <span class=\"_ _3\"></span>(IASB)<span class=\"_ _4f\"> </span>e <span class=\"_ _9\"> </span>le<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>rela<span class=\"_ _3\"></span>tive <span class=\"_ _9\"> </span>interpretazioni <span class=\"_ _9\"> </span>del<span class=\"_ _3\"></span>l\u2019Internation<span class=\"ff3\">al <span class=\"_ _2f\"> </span>Financial <span class=\"_ _9\"> </span>Reporting <span class=\"_ _2f\"> </span>Interpretations <span class=\"_ _9\"> </span>Committee<span class=\"_ _4f\"> </span></span>(IFRIC) <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>adottati <span class=\"_ _1d\"> </span>dalla <span class=\"_ _2c\"> </span>C<span class=\"_ _3\"></span>ommissione <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>Comunit\u00e0 <span class=\"_ _1d\"> </span>Europea <span class=\"_ _2c\"> </span>con <span class=\"_ _1d\"> </span>regolamento <span class=\"_ _2c\"> </span>numero<span class=\"_ _4f\"> </span>1725/2003 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>successive modifiche, <span class=\"_ _3\"></span>conformemente <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>regolamento <span class=\"_ _3\"></span>n\u00b0 <span class=\"_ _3\"></span>1606/2002 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Parlamento<span class=\"_ _4f\"> </span>Europeo.<span class=\"_ _4f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "Nuovi principi contabili Nuovi <span class=\"_ _3\"></span>principi, <span class=\"_ _3\"></span>modifiche <span class=\"_ _27\"></span>a <span class=\"_ _3\"></span>principi esistenti <span class=\"_ _27\"></span><span class=\"ls49\">ed</span> interpretazioni <span class=\"_ _3\"></span>efficaci <span class=\"_ _27\"></span>per periodi <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span><span class=\"lsb\">1\u00b0<span class=\"_ _4f\"> </span></span>gennaio <span class=\"ls9\">2024<span class=\"_ _4f\"> </span></span>Alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>riferimento <span class=\"_ _28\"></span>del <span class=\"_ _2\"></span>presente <span class=\"_ _2\"></span>documento, <span class=\"_ _2\"></span>gli <span class=\"_ _28\"></span>organi competenti <span class=\"_ _2\"></span>dell\u2019Unione <span class=\"_ _28\"></span>Europea hanno<span class=\"_ _4f\"> </span>concluso <span class=\"_ _27\"></span>il <span class=\"_ _27\"></span>processo <span class=\"_ _3\"></span>di <span class=\"_ _27\"></span>omologazione <span class=\"_ _27\"></span>necessario <span class=\"_ _3\"></span>per <span class=\"_ _27\"></span>l\u2019adozione <span class=\"_ _27\"></span>degli <span class=\"_ _3\"></span>emendamenti <span class=\"_ _27\"></span>e <span class=\"_ _27\"></span>dei <span class=\"_ _3\"></span>principi<span class=\"_ _4f\"> </span>sotto descritti. \u25aa<span class=\"ff6\"> <span class=\"_ _30\"> </span><span class=\"ff3 ls8\">In<span class=\"ls0\"> <span class=\"_ _6\"> </span>data <span class=\"_ _2e\"> </span><span class=\"ls9\">23</span> <span class=\"_ _2e\"> </span>ge<span class=\"_ _3\"></span>nnaio <span class=\"_ _2e\"> </span><span class=\"ls9\">2020</span> <span class=\"_ _6\"> </span><span class=\"ls9\">lo</span> <span class=\"_ _2e\"> </span>IASB <span class=\"_ _2e\"> </span>ha <span class=\"_ _6\"> </span>pubblicato <span class=\"_ _2e\"> </span><span class=\"lsa\">un</span> <span class=\"_ _2e\"> </span>emenda<span class=\"_ _3\"></span>mento <span class=\"_ _2e\"> </span>denominato<span class=\"_ _4f\"> </span></span></span></span>\u201cAmendments<span class=\"ff3\"> <span class=\"_ _27\"></span><span class=\"ls26\">to<span class=\"_ _3\"></span></span> <span class=\"_ _27\"></span>IAS <span class=\"_ _27\"></span>1 <span class=\"_ _27\"></span>Presentation <span class=\"_ _27\"></span>of <span class=\"_ _27\"></span>Financi<span class=\"_ _3\"></span>al <span class=\"_ _27\"></span>Statements: <span class=\"_ _27\"></span>Classification <span class=\"_ _27\"></span>of <span class=\"_ _29\"></span>Liabilities<span class=\"_ _4f\"> </span></span>as<span class=\"ls0\"> <span class=\"_ _28\"></span>Current <span class=\"_ _28\"></span>or <span class=\"_ _2\"></span>Non-<span class=\"ff9\">current\u201d.</span> <span class=\"_ _28\"></span><span class=\"ls8\">Il<span class=\"ls0\"> <span class=\"_ _2\"></span>documento <span class=\"_ _28\"></span>ha <span class=\"_ _28\"></span><span class=\"ff9\">l\u2019obiettivo<span class=\"ff3\"> <span class=\"_ _2\"></span>di <span class=\"_ _28\"></span>chiarire <span class=\"_ _28\"></span>come<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>classificare <span class=\"_ _28\"></span>i<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>debiti<span class=\"_ _4f\"> </span></span></span></span></span></span>e <span class=\"ls9\">le</span> altre passivit\u00e0 a breve o lungo termine.<span class=\"_ _4f\"> </span>\u25aa<span class=\"ff6\"> <span class=\"_ _30\"> </span><span class=\"ff3\">A <span class=\"_ _2\"></span>settembre <span class=\"_ _28\"></span>2022 <span class=\"_ _28\"></span><span class=\"ls9\">lo<span class=\"ls0\"> <span class=\"_ _28\"></span>IASB<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>ha <span class=\"_ _28\"></span>pubblicato<span class=\"_ _3\"></span> <span class=\"_ _28\"></span><span class=\"lsa\">un<span class=\"ls0\"> <span class=\"_ _28\"></span>emendamento <span class=\"_ _28\"></span>allo<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>standard <span class=\"_ _28\"></span><span class=\"ff9\">\u201cIFRS<span class=\"ff3\"> <span class=\"_ _2\"></span><span class=\"ls9\">16:<span class=\"ls0\"> <span class=\"_ _28\"></span><span class=\"ff9\">Leases\u201d.<span class=\"_ _4f\"> </span></span></span></span></span></span></span></span></span></span></span></span>Il<span class=\"ls0\"> documento ha <span class=\"ff9\">l\u2019obiettivo</span> di chiarire e meglio disciplinare <span class=\"ls9\">la</span> contabilizzazion<span class=\"_ _2\"></span>e del <span class=\"ff9\">\u201cSale</span> e<span class=\"_ _4f\"> </span></span>leaseback\u201d,<span class=\"ff3\"> <span class=\"_ _2\"></span>ossia <span class=\"_ _28\"></span><span class=\"ls9\">le<span class=\"ls0\"> <span class=\"_ _2\"></span>casistiche <span class=\"_ _2\"></span>che <span class=\"_ _28\"></span>prevedono <span class=\"_ _2\"></span><span class=\"ls9\">la<span class=\"ls0\"> <span class=\"_ _28\"></span>ve<span class=\"_ _3\"></span>ndita <span class=\"_ _2\"></span>e <span class=\"_ _28\"></span><span class=\"ls9\">la<span class=\"ls0\"> <span class=\"_ _2\"></span>successiva <span class=\"_ _2\"></span>locazione <span class=\"_ _28\"></span>di <span class=\"_ _2\"></span><span class=\"lsa\">un<span class=\"ls0\"> <span class=\"_ _28\"></span>asset.<span class=\"_ _4f\"> </span></span></span></span></span></span></span></span></span></span>L\u2019emendamento<span class=\"ff3\"> <span class=\"_ _28\"></span>prevede <span class=\"_ _28\"></span>impatti <span class=\"_ _28\"></span>soprattutto <span class=\"_ _28\"></span><span class=\"ls9\">in<span class=\"ls0\"> <span class=\"_ _28\"></span>caso <span class=\"_ _2\"></span>di <span class=\"_ _28\"></span>transazioni <span class=\"_ _28\"></span>i <span class=\"_ _28\"></span>cui <span class=\"_ _28\"></span>lease <span class=\"_ _28\"></span>payments <span class=\"_ _28\"></span>sono<span class=\"_ _4f\"> </span></span></span></span>variabili e non dipendono da indici o tassi.<span class=\"_ _4f\"> </span>\u25aa<span class=\"ff6\"> <span class=\"_ _30\"> </span><span class=\"ff3 ls14\">Lo<span class=\"ls0\"> <span class=\"_ _3\"></span>IASB <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>pubblicato <span class=\"_ _3\"></span><span class=\"ls9\">in</span> <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span><span class=\"ls9\">31</span> <span class=\"_ _3\"></span>ottobre <span class=\"ls9\">2022</span> <span class=\"_ _3\"></span><span class=\"lsa\">un</span> <span class=\"_ _3\"></span>Amendments <span class=\"_ _3\"></span>allo <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>1 <span class=\"ff9\">\u201cPresentation<span class=\"_ _4f\"> </span></span></span></span></span>of <span class=\"_ _3f\"> </span>Financial <span class=\"_ _3f\"> </span>State<span class=\"_ _3\"></span>ments: <span class=\"_ _1d\"> </span>Non-current<span class=\"_ _3\"></span> <span class=\"_ _3f\"> </span>Liabilities <span class=\"_ _3f\"> </span>with <span class=\"_ _3f\"> </span><span class=\"ff9\">C<span class=\"_ _3\"></span>ovenants\u201d,</span> <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>rigua<span class=\"_ _3\"></span>rda <span class=\"_ _3f\"> </span><span class=\"ls9\">la<span class=\"_ _4f\"> </span></span>classificazione <span class=\"_ _a\"></span>delle <span class=\"_ _5\"></span>passivit\u00e0 <span class=\"_ _5\"></span>soggette <span class=\"_ _a\"></span>a <span class=\"_ _5\"></span>covenant. <span class=\"_ _a\"></span><span class=\"ls8\">Il</span> <span class=\"_ _5\"></span>documento <span class=\"_ _a\"></span>introduce <span class=\"_ _5\"></span><span class=\"ff9\">l\u2019ins<span class=\"_ _3\"></span>erimento<span class=\"_ _4f\"> </span></span>delle note delle condizioni di rispetto dei covenant (entro <span class=\"ls9\">la</span> data di bilancio o post).<span class=\"_ _4f\"> </span>\u25aa<span class=\"ff6\"> <span class=\"_ _30\"> </span><span class=\"ff3 ls8\">In<span class=\"ls0\"> <span class=\"_ _5\"></span>data <span class=\"_ _5\"></span><span class=\"ls9\">25</span> <span class=\"_ _29\"></span>maggio <span class=\"_ _5\"></span>2023 <span class=\"_ _29\"></span><span class=\"lse\">lo</span> <span class=\"_ _5\"></span>IASB <span class=\"_ _5\"></span>ha <span class=\"_ _29\"></span>pubblicato <span class=\"_ _29\"></span><span class=\"ff9\">l\u2019Amendments<span class=\"_ _3\"></span></span> <span class=\"_ _29\"></span>allo <span class=\"_ _5\"></span>IAS <span class=\"_ _29\"></span>7 <span class=\"_ _29\"></span><span class=\"ff9\">\u201cStatement</span> <span class=\"_ _5\"></span>of<span class=\"_ _4f\"> </span></span></span></span>Cash <span class=\"_ _44\"> </span>Flows <span class=\"_ _44\"> </span>and <span class=\"_ _47\"> </span>IFRS <span class=\"_ _45\"> </span>7 <span class=\"_ _47\"> </span>Financial <span class=\"_ _44\"> </span>Instruments: <span class=\"_ _44\"> </span>Disclosures: <span class=\"_ _44\"> </span>Supplier <span class=\"_ _44\"> </span>Finance<span class=\"_ _4f\"> </span>Arrangements\u201d,<span class=\"ff3\"> <span class=\"_ _27\"></span>che <span class=\"_ _27\"></span>riguarda <span class=\"_ _3\"></span>requisiti <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>informativa <span class=\"_ _27\"></span>relativi <span class=\"_ _27\"></span>agli <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>ccordi <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>finanziamento<span class=\"_ _4f\"> </span></span>dei <span class=\"_ _27\"></span>fornitori, <span class=\"_ _3\"></span>noti<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>anche <span class=\"_ _27\"></span>come <span class=\"_ _27\"></span>finanziamento <span class=\"_ _27\"></span>della<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>supply<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>chain, <span class=\"_ _27\"></span>finanziamento <span class=\"_ _3\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>debiti<span class=\"_ _4f\"> </span>commerciali o accordi di reverse factoring. L\u2019adozione di tali emendamenti non ha comportato effetti significativi diretti su TIP.<span class=\"_ _4f\"> </span>Nuovi <span class=\"_ _9\"> </span>principi, <span class=\"_ _2f\"> </span>modifiche <span class=\"_ _2f\"> </span>a <span class=\"_ _2f\"> </span>principi <span class=\"_ _9\"> </span>esistenti <span class=\"_ _2f\"> </span><span class=\"ls9\">ed</span> <span class=\"_ _2f\"> </span>interpretazioni <span class=\"_ _9\"> </span>efficaci <span class=\"_ _2f\"> </span>per <span class=\"_ _9\"> </span>per<span class=\"_ _3\"></span>iodi<span class=\"_ _4f\"> </span>successivi <span class=\"ls9\">al</span> <span class=\"lsb\">1\u00b0</span> gennaio <span class=\"ls9\">2025</span> e non ancora adottati dal gruppo<span class=\"_ _4f\"> </span>\u25aa<span class=\"ff6\"> <span class=\"_ _2d\"> </span><span class=\"ff3 fs1 ls8\">In<span class=\"ls0\"> <span class=\"_ _2a\"> </span>data <span class=\"_ _2a\"> </span><span class=\"ls9\">15</span> <span class=\"_ _2a\"> </span>agos<span class=\"_ _3\"></span>to <span class=\"_ _2a\"> </span><span class=\"ls9\">2023</span> <span class=\"_ _2a\"> </span><span class=\"ls9\">lo</span> <span class=\"_ _2a\"> </span>IASB <span class=\"_ _2a\"> </span>ha <span class=\"_ _2a\"> </span>emanato <span class=\"_ _2a\"> </span><span class=\"lsa\">un</span> <span class=\"_ _4\"> </span>emendamento <span class=\"_ _2a\"> </span>allo <span class=\"_ _2a\"> </span>IAS <span class=\"_ _2a\"> </span><span class=\"lse\">21<span class=\"_ _3\"></span></span> <span class=\"_ _2a\"> </span><span class=\"ff9\">\u201cLack</span> <span class=\"_ _2a\"> </span>of<span class=\"_ _4f\"> </span></span></span></span>Exchangeability\u201d.<span class=\"ff3\"> <span class=\"_ _27\"></span><span class=\"ls8\">Il</span> <span class=\"_ _3\"></span>documento <span class=\"_ _3\"></span>ha<span class=\"_ _3\"></span> <span class=\"_ _3\"></span></span>l\u2019obiettivo<span class=\"ff3\"> <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>chiarire <span class=\"_ _3\"></span>quando<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>una <span class=\"_ _27\"></span>valuta <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _27\"></span>scambiabile<span class=\"_ _4f\"> </span></span>con <span class=\"_ _27\"></span><span class=\"ff9\">un\u2019altra</span> <span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>luta, <span class=\"_ _3\"></span>e <span class=\"_ _27\"></span>come <span class=\"_ _27\"></span>stimare <span class=\"_ _27\"></span><span class=\"ls9\">il</span> <span class=\"_ _3\"></span>tasso <span class=\"_ _27\"></span><span class=\"ls16\">di<span class=\"_ _3\"></span></span> <span class=\"_ _27\"></span>cambio <span class=\"_ _3\"></span>a <span class=\"_ _27\"></span>pronti <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span><span class=\"lsa\">una</span> <span class=\"_ _27\"></span>valuta <span class=\"_ _27\"></span>qualora <span class=\"_ _27\"></span><span class=\"lsc\">ci<span class=\"_ _2\"></span><span class=\"ls0\"> <span class=\"_ _27\"></span>sia<span class=\"_ _4f\"> </span></span></span>un\u2019assenza<span class=\"ff3\"> <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>scambiabilit\u00e0. <span class=\"_ _28\"></span><span class=\"ls14\">Le<span class=\"ls0\"> <span class=\"_ _28\"></span>modifiche <span class=\"_ _28\"></span>entrano <span class=\"_ _28\"></span><span class=\"ls9\">in<span class=\"ls0\"> <span class=\"_ _28\"></span>vigore <span class=\"_ _28\"></span>a <span class=\"_ _28\"></span>partire <span class=\"_ _28\"></span>dagli <span class=\"_ _28\"></span>eserci<span class=\"_ _2\"></span>zi <span class=\"_ _28\"></span>che <span class=\"_ _28\"></span>hanno<span class=\"_ _4f\"> </span></span></span></span></span></span>inizio <span class=\"_ _2a\"> </span><span class=\"ls9\">il</span> <span class=\"_ _2a\"> </span><span class=\"lse\">1\u00b0</span> <span class=\"_ _2a\"> </span>ge<span class=\"_ _3\"></span>nnaio <span class=\"_ _2a\"> </span>2025. <span class=\"_ _2b\"> </span><span class=\"ls8\">Il</span> <span class=\"_ _2a\"> </span>documento <span class=\"_ _2a\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>stato <span class=\"_ _2a\"> </span>omologato <span class=\"_ _2a\"> </span>per <span class=\"_ _2a\"> </span><span class=\"ff9\">l\u2019a<span class=\"_ _3\"></span>dozione</span> <span class=\"_ _2b\"> </span><span class=\"ff9\">nell\u2019Unione<span class=\"_ _4f\"> </span></span>Europea <span class=\"lsc\">ed</span> entrer\u00e0 <span class=\"ls9\">in</span> vigore a partire dal <span class=\"ls9\">1\u00b0</span> gennaio <span class=\"ls9\">2025.<span class=\"_ _4f\"> </span></span>\u25aa<span class=\"ff6\"> <span class=\"_ _30\"> </span><span class=\"ff3 ls8\">In<span class=\"ls0\"> <span class=\"_ _a\"> </span>data <span class=\"_ _a\"></span><span class=\"ls9\">30</span> <span class=\"_ _a\"></span>maggio <span class=\"_ _a\"></span><span class=\"ls9\">2024</span> <span class=\"_ _5\"></span><span class=\"ls49\">lo</span> <span class=\"_ _a\"></span>IASB <span class=\"_ _a\"></span>ha <span class=\"_ _5\"></span>pubblic<span class=\"_ _3\"></span>ato <span class=\"_ _a\"></span><span class=\"lsa\">un</span> <span class=\"_ _5\"></span>emenda<span class=\"_ _3\"></span>mento <span class=\"_ _a\"></span><span class=\"ff9\">all\u2019IFRS</span> <span class=\"_ _5\"></span>9 <span class=\"_ _a\"> </span><span class=\"ff9\">\u201cFinancial<span class=\"_ _4f\"> </span></span></span></span></span>Instruments\u201d<span class=\"ff3\"> <span class=\"_ _1a\"> </span>e <span class=\"_ _4\"> </span></span>a<span class=\"_ _3\"></span>ll\u2019IFRS<span class=\"ff3\"> <span class=\"_ _4\"> </span>7  </span>\u201cFinancial<span class=\"ff3\"> <span class=\"_ _4\"> </span>Instruments: <span class=\"_ _4\"> </span></span>Disclosures\u201d.<span class=\"_ _3\"></span><span class=\"ff3\"> <span class=\"_ _4\"> </span><span class=\"ls14\">Lo<span class=\"_ _3\"></span></span> <span class=\"_ _4\"> </span>stesso: <span class=\"_ _4\"> </span>-  fornisce<span class=\"_ _4f\"> </span></span>chiarimenti <span class=\"_ _a\"> </span><span class=\"ls3\">su</span> <span class=\"_ _2b\"> </span>come <span class=\"_ _a\"></span>applicare <span class=\"_ _2b\"> </span>l'SPPI <span class=\"_ _a\"></span>test <span class=\"_ _a\"> </span>a<span class=\"_ _3\"></span>lle <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _2b\"> </span>finanziarie <span class=\"_ _a\"> </span>i<span class=\"_ _3\"></span> <span class=\"_ _a\"> </span>cui <span class=\"_ _2b\"> </span>flussi <span class=\"_ _a\"></span>contrattuali<span class=\"_ _4f\"> </span>possono <span class=\"_ _2c\"> </span>variare <span class=\"_ _1d\"> </span><span class=\"ls9\">in</span> <span class=\"_ _2c\"> </span>base <span class=\"_ _2c\"> </span><span class=\"lsb\">ad</span> <span class=\"_ _2c\"> </span><span class=\"lsa\">un</span> <span class=\"_ _1d\"> </span>evento <span class=\"_ _2c\"> </span>potenziale <span class=\"_ _2c\"> </span>(es. <span class=\"_ _1d\"> </span>obiettivi <span class=\"_ _2c\"> </span>ESG); <span class=\"_ _2c\"> </span>- <span class=\"_ _2c\"> </span>disci<span class=\"_ _3\"></span>plina<span class=\"_ _4f\"> </span>l\u2019eliminazione<span class=\"ff3\"> <span class=\"_ _3\"></span>contabile delle <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>finanziarie regolate <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>disponibilit\u00e0 <span class=\"_ _3\"></span>liquide tramite<span class=\"_ _4f\"> </span></span>un<span class=\"ls0\"> <span class=\"_ _2c\"> </span>sistema <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>pagamento <span class=\"_ _10\"> </span>elettronico;<span class=\"_ _3\"></span> <span class=\"_ _2c\"> </span>- <span class=\"_ _10\"> </span>impone <span class=\"_ _2c\"> </span>nuovi <span class=\"_ _2c\"> </span>obblighi <span class=\"_ _2c\"> </span>informativi <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>gli<span class=\"_ _4f\"> </span></span>investimenti <span class=\"_ _28\"></span><span class=\"ls9\">in<span class=\"_ _3\"></span><span class=\"ls0\"> <span class=\"_ _28\"></span>s<span class=\"_ _3\"></span>trumenti <span class=\"_ _28\"></span>di <span class=\"_ _2\"></span>equity <span class=\"_ _28\"></span>valutati <span class=\"_ _28\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>FVT<span class=\"_ _3\"></span>OCI <span class=\"_ _28\"></span>e <span class=\"_ _2\"></span><span class=\"ls9\">le<span class=\"ls0\"> <span class=\"_ _28\"></span>attivit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _28\"></span>passivit\u00e0 <span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>nanziarie <span class=\"_ _2\"></span>non<span class=\"_ _4f\"> </span></span></span></span></span>valutate <span class=\"_ _2a\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>FVTPL <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>flussi <span class=\"_ _2a\"> </span>contrattuali<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>che <span class=\"_ _4\"> </span>variano <span class=\"_ _4\"> </span><span class=\"ls9\">in</span> <span class=\"_ _2a\"> </span>base <span class=\"_ _4\"> </span><span class=\"lsb\">ad</span> <span class=\"_ _2a\"> </span>eventi <span class=\"_ _4\"> </span>potenziali. <span class=\"_ _2a\"> </span><span class=\"ls14\">Le<span class=\"_ _4f\"> </span></span>modifiche <span class=\"_ _2\"></span>entrano <span class=\"_ _2\"></span><span class=\"ls9\">in<span class=\"ls0\"> <span class=\"_ _2\"></span>vigo<span class=\"_ _2\"></span>re <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>gli <span class=\"_ _28\"></span>esercizi che <span class=\"_ _28\"></span>iniziano dal <span class=\"_ _28\"></span><span class=\"ls9\">1\u00b0<span class=\"ls0\"> <span class=\"_ _2\"></span>gennaio <span class=\"_ _2\"></span><span class=\"ls9\">2026<span class=\"ls0\"> <span class=\"_ _2\"></span><span class=\"lsc\">ed<span class=\"ls0\"> <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _2\"></span>consentita<span class=\"_ _4f\"> </span></span></span></span></span></span></span></span></span>l'applicazione anti<span class=\"_ _2\"></span>cipata di<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>tutte <span class=\"_ _28\"></span><span class=\"ls9\">le<span class=\"ls0\"> modifiche <span class=\"_ _28\"></span>o solo <span class=\"_ _28\"></span>delle<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>modifiche <span class=\"_ _2\"></span>relative <span class=\"_ _28\"></span>a<span class=\"_ _3\"></span>lla <span class=\"_ _2\"></span>valutazione<span class=\"_ _4f\"> </span></span></span>delle <span class=\"_ _3\"></span>ca<span class=\"_ _3\"></span>ratteristiche <span class=\"_ _3\"></span>dei <span class=\"_ _27\"></span>flussi <span class=\"_ _3\"></span>finanziari <span class=\"_ _3\"></span>contrattuali<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>('SPPI <span class=\"_ _3\"></span>test'). <span class=\"_ _27\"></span><span class=\"ls8\">Il</span> <span class=\"_ _27\"></span>documento \u00e8<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls9\">in</span> <span class=\"_ _27\"></span>fase <span class=\"_ _3\"></span>di<span class=\"_ _4f\"> </span>omologazione <span class=\"ls16\">da<span class=\"_ _3\"></span></span> parte della UE.<span class=\"_ _4f\"> </span>\u25aa<span class=\"ff6\"> <span class=\"_ _30\"> </span><span class=\"ff3 ls14\">Lo<span class=\"ls0\"> <span class=\"_ _29\"></span>IASB <span class=\"_ _27\"></span>ha <span class=\"_ _29\"></span>pubblicato <span class=\"_ _27\"></span><span class=\"ls9\">in</span> <span class=\"_ _27\"></span>data <span class=\"_ _27\"></span>9 <span class=\"_ _27\"></span>aprile <span class=\"_ _27\"></span>2024 <span class=\"_ _27\"></span><span class=\"lsa\">un</span> <span class=\"_ _27\"></span>emendamento <span class=\"_ _29\"></span><span class=\"ff9\">all\u2019IFRS</span> <span class=\"_ _27\"></span><span class=\"ls9\">18</span> <span class=\"_ _27\"></span><span class=\"ff9\">\u201cPresentation<span class=\"_ _4f\"> </span></span></span></span></span>and <span class=\"_ _2a\"> </span>Discl<span class=\"_ _3\"></span>osure <span class=\"_ _2a\"> </span><span class=\"ls9\">in</span> <span class=\"_ _2a\"> </span>Financial <span class=\"_ _2a\"> </span><span class=\"ff9\">State<span class=\"_ _3\"></span>ments\u201d,</span> <span class=\"_ _2a\"> </span>allo <span class=\"_ _2a\"> </span>scopo <span class=\"_ _2a\"> </span>di <span class=\"_ _4\"> </span>fornire <span class=\"_ _2a\"> </span><span class=\"lsa\">una</span> <span class=\"_ _4\"> </span>nuova <span class=\"_ _2a\"> </span>modalit\u00e0 <span class=\"_ _4\"> </span>di<span class=\"_ _4f\"> </span>presentazione <span class=\"_ _27\"></span>dei <span class=\"_ _27\"></span>risultati <span class=\"_ _27\"></span>economici. <span class=\"_ _27\"></span>Inoltre, <span class=\"_ _27\"></span>esso <span class=\"_ _27\"></span>intr<span class=\"_ _2\"></span>oduce <span class=\"_ _27\"></span>anche <span class=\"_ _27\"></span><span class=\"ff9\">l\u2019obbligo</span> <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>fornire <span class=\"_ _3\"></span><span class=\"ls9\">in<span class=\"_ _4f\"> </span></span>bilancio <span class=\"_ _10\"> </span>alc<span class=\"_ _3\"></span>uni <span class=\"_ _10\"> </span>indici <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>mis<span class=\"_ _3\"></span>urazione <span class=\"_ _10\"> </span>della<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>performance <span class=\"_ _10\"> </span><span class=\"ff9\">(\u201cmanagement</span> <span class=\"_ _10\"> </span>performance<span class=\"_ _4f\"> </span>measures\u201d<span class=\"ff3\"> o </span>\u201cMPM\u201d).<span class=\"ff3\"> </span>L\u2019applica<span class=\"_ _3\"></span>zione<span class=\"ff3\"> sar\u00e0 retroattiva a partire dai<span class=\"_ _3\"></span> bilanci degli es<span class=\"_ _3\"></span>ercizi che<span class=\"_ _4f\"> </span></span>iniziano <span class=\"_ _5\"></span>dal <span class=\"_ _29\"></span><span class=\"lse\">1\u00b0<span class=\"_ _3\"></span></span> <span class=\"_ _29\"></span>gennaio <span class=\"_ _5\"></span>2027 <span class=\"_ _29\"></span><span class=\"lsc\">ed</span> <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _5\"></span>consentita <span class=\"_ _29\"></span>l'applicazione <span class=\"_ _29\"></span>anticipata. <span class=\"_ _29\"></span><span class=\"ls8\">Il<span class=\"_ _3\"></span></span> <span class=\"_ _29\"></span>documento <span class=\"_ _29\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _29\"></span><span class=\"ls9\">in<span class=\"_ _4f\"> </span></span>fase di omologazione <span class=\"ls16\">da<span class=\"_ _3\"></span></span> parte della UE.<span class=\"_ _4f\"> </span>\u25aa<span class=\"ff6\"> <span class=\"_ _30\"> </span><span class=\"ff3 ls8\">In<span class=\"ls0\"> <span class=\"_ _1a\"> </span>data <span class=\"_ _4\"> </span>9 <span class=\"_ _1a\"> </span>maggio <span class=\"_ _4\"> </span><span class=\"ls9\">2024</span> <span class=\"_ _1a\"> </span><span class=\"lse\">lo</span> <span class=\"_ _4\"> </span>IASB<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>ha <span class=\"_ _4\"> </span>pubblic<span class=\"_ _3\"></span>ato <span class=\"_ _4\"> </span>IFRS <span class=\"_ _4\"> </span><span class=\"ls9\">19</span> <span class=\"_ _1a\"> </span><span class=\"ff9\">\u201cSubsidiaries</span> <span class=\"_ _4\"> </span>w<span class=\"_ _3\"></span>ithout <span class=\"_ _2a\"> </span>Public<span class=\"_ _4f\"> </span></span></span></span>Accountability: <span class=\"ff9\">Disclosures\u201d,</span> <span class=\"_ _2\"></span>allo <span class=\"_ _2\"></span>scopo di s<span class=\"_ _2\"></span>emplificare <span class=\"ls9\">la</span> <span class=\"_ _2\"></span>redazione del <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>riducendo<span class=\"_ _4f\"> </span>le<span class=\"ls0\"> informazioni integrative <span class=\"_ _2\"></span>da fornire <span class=\"_ _2\"></span>nelle note. <span class=\"ff9\">L\u2019applicazione</span> <span class=\"_ _2\"></span>avverr\u00e0 a partire <span class=\"_ _2\"></span>dai bilanci<span class=\"_ _4f\"> </span></span>degli <span class=\"_ _2\"></span>esercizi <span class=\"_ _28\"></span>che <span class=\"_ _2\"></span>iniziano <span class=\"_ _28\"></span>dal <span class=\"ls9\">1\u00b0</span> <span class=\"_ _28\"></span>gennaio <span class=\"_ _2\"></span><span class=\"ls9\">2027<span class=\"ls0\"> <span class=\"_ _28\"></span><span class=\"lsc\">ed<span class=\"ls0\"> <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _28\"></span>consentita <span class=\"_ _28\"></span>l'applicazione<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>a<span class=\"_ _3\"></span>nticipata. <span class=\"_ _28\"></span>Non<span class=\"_ _4f\"> </span></span></span></span></span>\u00e8 <span class=\"_ _27\"></span>ancora <span class=\"_ _29\"></span>stato <span class=\"_ _27\"></span>deciso <span class=\"_ _27\"></span><span class=\"ls3\">se</span> <span class=\"_ _29\"></span><span class=\"ls9\">il</span> <span class=\"_ _27\"></span>nuovo <span class=\"_ _27\"></span><span class=\"ffd\">standard <span class=\"_ _29\"></span></span>sar\u00e0 <span class=\"_ _27\"></span>omologato <span class=\"_ _27\"></span>dall'Uni<span class=\"_ _3\"></span>one <span class=\"_ _27\"></span>Europea <span class=\"_ _27\"></span><span class=\"ls9\">in</span> <span class=\"_ _27\"></span>qua<span class=\"_ _3\"></span>nto<span class=\"_ _4f\"> </span>applicabile <span class=\"_ _3\"></span>alle<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>sole <span class=\"_ _3\"></span>entit\u00e0 <span class=\"_ _3\"></span>senz<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span><span class=\"ffd\">'public <span class=\"_ _3\"></span>accountab<span class=\"_ _3\"></span>ility'</span> <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>hanno <span class=\"_ _27\"></span>sede <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>paesi <span class=\"_ _27\"></span><span class=\"lse\">in</span> <span class=\"_ _3\"></span>cui <span class=\"_ _27\"></span>\u00e8 <span class=\"_ _3\"></span>stata<span class=\"_ _4f\"> </span>concessa <span class=\"_ _2\"></span><span class=\"lse\">la<span class=\"ls0\"> <span class=\"_ _2\"></span>facolt\u00e0 <span class=\"_ _28\"></span>di appli<span class=\"_ _2\"></span>care <span class=\"_ _2\"></span>gli <span class=\"_ _28\"></span>IFRS <span class=\"_ _2\"></span>per <span class=\"_ _28\"></span><span class=\"ls9\">la<span class=\"ls0\"> <span class=\"_ _2\"></span>redazione <span class=\"_ _28\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>bila<span class=\"_ _3\"></span>ncio <span class=\"_ _2\"></span>consolidat<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>e <span class=\"_ _28\"></span>separato.<span class=\"_ _4f\"> </span></span></span></span></span>\u25aa<span class=\"ff6\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Nel mese <span class=\"_ _2\"></span>di <span class=\"_ _28\"></span>lugl<span class=\"_ _3\"></span>io <span class=\"_ _2\"></span><span class=\"ls9\">2024<span class=\"ls0\"> <span class=\"_ _2\"></span><span class=\"ls9\">lo<span class=\"ls0\"> <span class=\"_ _28\"></span>IASB<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>pubblicato <span class=\"_ _2\"></span><span class=\"ff9\">l\u2019\u201dAnnual<span class=\"ff3\"> <span class=\"_ _28\"></span>Improvements<span class=\"_ _3\"></span> <span class=\"_ _2\"></span><span class=\"ff9\">\u2013<span class=\"ff3\"> <span class=\"_ _28\"></span>V<span class=\"_ _3\"></span>olume <span class=\"_ _2\"></span><span class=\"ff9 ls9\">11\u201d<span class=\"ff3 ls0\"> <span class=\"_ _2\"></span>che<span class=\"_ _4f\"> </span></span></span></span></span></span></span></span></span></span></span></span></span>introduce <span class=\"_ _27\"></span>modifiche <span class=\"_ _27\"></span>minori <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>IAS <span class=\"_ _3\"></span>7 <span class=\"_ _27\"></span>e <span class=\"_ _27\"></span>agli<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>IFRS <span class=\"_ _3\"></span><span class=\"ls9\">1,</span> <span class=\"_ _27\"></span><span class=\"ls9\">7,</span> <span class=\"_ _27\"></span>9 <span class=\"_ _27\"></span>e <span class=\"_ _27\"></span><span class=\"ls9\">10,</span> <span class=\"_ _27\"></span>volte <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>migliorare <span class=\"_ _3\"></span>chi<span class=\"_ _3\"></span>arezza,<span class=\"_ _4f\"> </span>coerenza  e  applicazione  pratica<span class=\"_ _3\"></span>  degli  standard.  <span class=\"ls14\">Le</span>  principa<span class=\"_ _3\"></span>li  modifiche  includono:  <span class=\"ls9\">la<span class=\"_ _4f\"> </span></span>risoluzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span><span class=\"lsa\">un</span> <span class=\"_ _3\"></span>conflitto tra <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span><span class=\"ls9\">15</span> s<span class=\"_ _3\"></span>ulla <span class=\"_ _3\"></span>misurazione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>commerciali,<span class=\"_ _4f\"> </span>chiarimenti s<span class=\"_ _3\"></span>ul trattamento delle passivit\u00e0 <span class=\"_ _3\"></span>per leasing, aggiornamenti <span class=\"_ _3\"></span>per <span class=\"ls9\">la</span> <span class=\"_ _3\"></span>trasparenza dei<span class=\"_ _4f\"> </span>flussi <span class=\"_ _3\"></span>di cass<span class=\"_ _3\"></span>a e <span class=\"_ _3\"></span>semplificazioni <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>primi <span class=\"_ _3\"></span>utilizzatori <span class=\"_ _3\"></span>di IFRS <span class=\"_ _3\"></span><span class=\"ls9\">1.</span> <span class=\"_ _3\"></span><span class=\"ff9\">L\u2019omologazione</span> <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>parte<span class=\"_ _4f\"> </span>dell\u2019Unione<span class=\"ff3\"> Europea \u00e8 ancora <span class=\"ls9\">in</span> corso.<span class=\"_ _4f\"> </span></span>Gli <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>impatti <span class=\"_ _28\"></span>sul <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>consolidato <span class=\"_ _28\"></span>del gruppo <span class=\"_ _28\"></span>derivanti da <span class=\"_ _28\"></span>dette mo<span class=\"_ _2\"></span>difiche <span class=\"_ _2\"></span>sono <span class=\"_ _28\"></span>in corso<span class=\"_ _4f\"> </span>di valutazione. <span class=\"_ _2\"></span>Al rigu<span class=\"_ _2\"></span>ardo si pre<span class=\"_ _2\"></span>cisa che, <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base di <span class=\"_ _2\"></span>una prelimin<span class=\"_ _2\"></span>are ricognizione <span class=\"_ _2\"></span>delle potenzi<span class=\"_ _2\"></span>ali<span class=\"_ _4f\"> </span>fattispecie, non si prevedono impatti significativi diretti su TIP. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "Criteri e procedure di consolidamento Area di consolidamento<span class=\"_ _4f\"> </span>L\u2019area <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cons<span class=\"_ _3\"></span>olidamento <span class=\"_ _3\"></span>comprende <span class=\"_ _3\"></span>la <span class=\"_ _27\"></span>capogruppo TIP <span class=\"_ _27\"></span><span class=\"ff3\">- <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>amburi <span class=\"_ _3\"></span>Investment <span class=\"_ _3\"></span>Partners <span class=\"_ _3\"></span>S.p.A. <span class=\"_ _27\"></span>e<span class=\"_ _4f\"> </span></span>le <span class=\"_ _27\"></span>s<span class=\"_ _3\"></span>ociet\u00e0 <span class=\"_ _27\"></span>nelle <span class=\"_ _29\"></span>quali <span class=\"_ _29\"></span>la <span class=\"_ _27\"></span>stessa <span class=\"_ _29\"></span>esercita <span class=\"_ _29\"></span>direttamente <span class=\"_ _27\"></span>o <span class=\"_ _29\"></span>indirettamente <span class=\"_ _29\"></span>un <span class=\"_ _27\"></span>cont<span class=\"_ _3\"></span>rollo. <span class=\"_ _27\"></span>Un <span class=\"_ _29\"></span>investitore<span class=\"_ _4f\"> </span>controlla un\u2019entit\u00e0 o<span class=\"_ _2\"></span>ggetto di <span class=\"_ _2\"></span>investimento quando <span class=\"_ _2\"></span>\u00e8<span class=\"_ _2\"></span> esposto a <span class=\"ff3\">rendimenti<span class=\"_ _2\"></span> variabili <span class=\"_ _2\"></span>o detiene <span class=\"_ _2\"></span>diritti<span class=\"_ _4f\"> </span></span>su <span class=\"_ _29\"></span>tali <span class=\"_ _5\"></span>rendimenti, <span class=\"_ _29\"></span>derivanti <span class=\"_ _29\"></span>dal <span class=\"_ _5\"></span>proprio <span class=\"_ _29\"></span>rapporto <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>la <span class=\"_ _29\"></span>stessa <span class=\"_ _5\"></span>e <span class=\"_ _29\"></span>nel <span class=\"_ _29\"></span>contempo <span class=\"_ _5\"></span>ha <span class=\"_ _29\"></span>la <span class=\"_ _5\"></span>capacit\u00e0 <span class=\"_ _5\"></span>di<span class=\"_ _4f\"> </span>incidere <span class=\"_ _27\"></span>su <span class=\"_ _27\"></span>tali <span class=\"_ _29\"></span>rendimenti, <span class=\"_ _27\"></span>esercitando <span class=\"_ _27\"></span>il <span class=\"_ _27\"></span>proprio <span class=\"_ _27\"></span>p<span class=\"_ _3\"></span>otere <span class=\"_ _27\"></span>su <span class=\"_ _27\"></span>tale <span class=\"_ _29\"></span>entit\u00e0 <span class=\"_ _27\"></span>al <span class=\"_ _27\"></span>fine <span class=\"_ _29\"></span>di <span class=\"_ _27\"></span>ottenere <span class=\"_ _27\"></span>benefici<span class=\"_ _4f\"> </span>dalle <span class=\"_ _29\"></span>sue <span class=\"_ _27\"></span>a<span class=\"_ _3\"></span>ttivit\u00e0. <span class=\"_ _29\"></span>I <span class=\"_ _29\"></span>bilanci <span class=\"_ _27\"></span>del<span class=\"_ _3\"></span>le <span class=\"_ _27\"></span>societ\u00e0 <span class=\"_ _29\"></span>controllate <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>inclusi <span class=\"_ _29\"></span>nel <span class=\"_ _29\"></span>bilancio <span class=\"_ _27\"></span>cons<span class=\"_ _3\"></span>olidato <span class=\"_ _27\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _29\"></span>partire<span class=\"_ _4f\"> </span>dalla <span class=\"_ _28\"></span>data <span class=\"_ _28\"></span>in <span class=\"_ _28\"></span>cui <span class=\"_ _28\"></span>il <span class=\"_ _28\"></span>controllo <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _28\"></span>stato <span class=\"_ _28\"></span>effett<span class=\"_ _2\"></span>ivamente <span class=\"_ _28\"></span>trasferito <span class=\"_ _28\"></span>al <span class=\"_ _28\"></span>gruppo <span class=\"_ _28\"></span>e <span class=\"_ _28\"></span>cessano <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>essere <span class=\"_ _28\"></span>consolidate<span class=\"_ _4f\"> </span>dalla data in cui il controllo \u00e8 trasferito al di fuori del gruppo.<span class=\"_ _4f\"> </span>Al <span class=\"_ _2b\"> </span>31 <span class=\"_ _a\"> </span>dicembre <span class=\"_ _2b\"> </span>2024 <span class=\"_ _2b\"> </span>l\u2019area <span class=\"_ _2b\"> </span>di <span class=\"_ _a\"> </span>consolida<span class=\"_ _3\"></span>mento <span class=\"_ _a\"></span>comprende <span class=\"_ _2b\"> </span>le <span class=\"_ _a\"> </span>s<span class=\"_ _3\"></span>ociet\u00e0 <span class=\"_ _a\"></span>StarTIP <span class=\"_ _a\"> </span>S.r.l., <span class=\"_ _2b\"> </span>TXR<span class=\"_ _3\"></span> <span class=\"_ _a\"> </span>S.r.l.,<span class=\"_ _4f\"> </span>Investindesign <span class=\"_ _4\"> </span>S.p.A. <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>Club <span class=\"_ _4\"> </span>Design <span class=\"_ _4\"> </span>S.r.l.. <span class=\"_ _4\"> </span>La <span class=\"_ _2a\"> </span>s<span class=\"_ _3\"></span>ociet\u00e0 <span class=\"_ _2a\"> </span>C<span class=\"_ _3\"></span>lubtre <span class=\"_ _2a\"> </span>S.r.l. <span class=\"_ _4\"> </span>risulta <span class=\"_ _4\"> </span>inclusa <span class=\"_ _4\"> </span>nell\u2019aera <span class=\"_ _4\"> </span>di<span class=\"_ _4f\"> </span>consolidamento fino alla sua liquidazione avvenuta nel mese di novembre.<span class=\"_ _4f\"> </span>I dati al 31 dicembre 2024 delle societ\u00e0 controllate sono i seguenti:<table class=\"s w20c he9\" id=\"_cf212aa3-adff-44ce-987b-8f4d1cba798f\"><tr><td></td><td></td><td class=\"c x1aa yc43 w20d hea\"><div class=\"t m0 x16e h3 yc42 ff2 fs1 fc0 sc0 ls0 ws0\">Capitale<span class=\"_ _4f\"> </span></div></td><td class=\"c x1ac yc43 w20e hea\"><div class=\"t m0 x16e h3 yc42 ff2 fs1 fc0 sc0 ls0 ws0\">Numero<span class=\"_ _4f\"> </span></div><div class=\"t m0 x1ab h3 yc42 ff2 fs1 fc0 sc0 ls0 ws0\">Numero azioni /<span class=\"_ _4f\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1ad yc44 w5f h48\"><div class=\"t m0 x1 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Denominazione </div></td><td class=\"c x1ae yc44 w60 h48\"><div class=\"t m0 x1 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Sede </div></td><td class=\"c x1b0 yc45 w20f hea\" colspan=\"2\"><div class=\"t m0 x16e h3 yc42 ff2 fs1 fc0 sc0 ls0 ws0\">sociale<span class=\"_ _4f\"> </span></div><div class=\"t m0 x1af h3 yc42 ff2 fs1 fc0 sc0 ls0 ws0\">azioni/quote<span class=\"_ _4f\"> </span></div></td><td></td><td class=\"c x1b2 yc45 w210 hea\"><div class=\"t m0 x16e h3 yc42 ff2 fs1 fc0 sc0 ls0 ws0\">quote possedute<span class=\"_ _4f\"> </span></div><div class=\"t m0 x1b1 h3 yc42 ff2 fs1 fc0 sc0 ls0 ws0\">% possesso<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x1ad yc46 w5f h4d\"><div class=\"t m0 x1 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Investindesign S.p.A.<span class=\"_ _3\"></span> </div></td><td class=\"c x1ae yc46 w60 h4d\"><div class=\"t m0 x1 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Milano </div></td><td class=\"c x1b3 yc46 w61 h4d\"><div class=\"t m0 x32 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">16.000.000 </div></td><td class=\"c x1b4 yc46 w62 h4d\"><div class=\"t m0 x37 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">16.000.000 </div></td><td class=\"c x1b5 yc46 w63 h4d\"><div class=\"t m0 x1f h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">8.110.848 </div></td><td class=\"c x1b6 yc46 w64 h4d\"><div class=\"t m0 x86 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">50,69% </div></td></tr><tr><td class=\"c x1ad yc47 w5f h4d\"><div class=\"t m0 x1 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Club Design S.r.l.(1) </div></td><td class=\"c x1ae yc47 w60 h4d\"><div class=\"t m0 x1 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Milano </div></td><td class=\"c x1b3 yc47 w61 h4d\"><div class=\"t m0 x81 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">100.000 </div></td><td class=\"c x1b4 yc47 w62 h4d\"><div class=\"t m0 x2f h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">100.000 </div></td><td class=\"c x1b5 yc47 w63 h4d\"><div class=\"t m0 x68 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">20.000 </div></td><td class=\"c x1b6 yc47 w64 h4d\"><div class=\"t m0 x86 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">20,00% </div></td></tr><tr><td class=\"c x1ad yc48 w5f h5e\"><div class=\"t m0 x1 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">StarTIP S.r.l. </div></td><td class=\"c x1ae yc48 w60 h5e\"><div class=\"t m0 x1 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Milano </div></td><td class=\"c x1b3 yc48 w61 h5e\"><div class=\"t m0 x7d h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">50.000 </div></td><td class=\"c x1b4 yc48 w62 h5e\"><div class=\"t m0 x67 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">50.000 </div></td><td class=\"c x1b5 yc48 w63 h5e\"><div class=\"t m0 x68 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">50.000 </div></td><td class=\"c x1b6 yc48 w64 h5e\"><div class=\"t m0 x6f h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">100,00% </div></td></tr><tr><td class=\"c x1ad yc49 w5f h4d\"><div class=\"t m0 x1 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">TXR S.r.l. </div></td><td class=\"c x1ae yc49 w60 h4d\"><div class=\"t m0 x1 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Milano </div></td><td class=\"c x1b3 yc49 w61 h4d\"><div class=\"t m0 x81 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">100.000 </div></td><td class=\"c x1b4 yc49 w62 h4d\"><div class=\"t m0 x2f h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">100.000 </div></td><td class=\"c x1b5 yc49 w63 h4d\"><div class=\"t m0 x78 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">100.000 </div></td><td class=\"c x1b6 yc49 w64 h4d\"><div class=\"t m0 x6f h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">100,00% </div></td></tr></table>(1) Partecipazion<span class=\"_ _2\"></span>e considerata con<span class=\"_ _2\"></span>trollata in vir<span class=\"_ _2\"></span>t\u00f9 dei diritti di <span class=\"ffd\">governanc<span class=\"_ _2\"></span>e<span class=\"ff3\"> </span></span>Procedure di consolidamento<span class=\"_ _4f\"> </span>Il <span class=\"_ _29\"></span>cons<span class=\"_ _3\"></span>olidamento <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>societ\u00e0 <span class=\"_ _5\"></span>controllate <span class=\"_ _29\"></span>avvie<span class=\"_ _3\"></span>ne <span class=\"_ _29\"></span>sulla <span class=\"_ _5\"></span>base <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>rispettive <span class=\"_ _29\"></span>situaz<span class=\"_ _3\"></span>ioni <span class=\"_ _5\"></span>contabili<span class=\"_ _4f\"> </span>opportunamente <span class=\"_ _2e\"> </span>rettificate <span class=\"_ _3f\"> </span>per <span class=\"_ _2e\"> </span>renderle <span class=\"_ _2e\"> </span>omogenee <span class=\"_ _2e\"> </span>con <span class=\"_ _2e\"> </span>i <span class=\"_ _2e\"> </span>principi <span class=\"_ _3f\"> </span>contabili <span class=\"_ _2e\"> </span>adottati <span class=\"_ _2e\"> </span>dalla<span class=\"_ _4f\"> </span>capogruppo.<span class=\"_ _4f\"> </span>Tutti <span class=\"_ _27\"></span>i <span class=\"_ _27\"></span>saldi <span class=\"_ _3\"></span>e <span class=\"_ _27\"></span><span class=\"ls9\">le</span> <span class=\"_ _27\"></span>transazioni <span class=\"_ _27\"></span>infragruppo, <span class=\"_ _27\"></span>inclusi <span class=\"_ _3\"></span>ev<span class=\"_ _3\"></span>entuali <span class=\"_ _27\"></span>utili <span class=\"_ _3\"></span>non <span class=\"_ _27\"></span>realizzati <span class=\"_ _27\"></span>derivanti <span class=\"_ _27\"></span>da <span class=\"_ _27\"></span>rapporti<span class=\"_ _4f\"> </span>intrattenuti <span class=\"_ _27\"></span>tra <span class=\"_ _27\"></span>societ\u00e0 <span class=\"_ _27\"></span>del <span class=\"_ _27\"></span>gruppo, <span class=\"_ _27\"></span>sono <span class=\"_ _27\"></span>completamente <span class=\"_ _27\"></span>el<span class=\"_ _3\"></span>iminati. <span class=\"_ _27\"></span><span class=\"ls14\">Le</span> <span class=\"_ _27\"></span>perdite <span class=\"_ _27\"></span>non <span class=\"_ _27\"></span>realizzate <span class=\"_ _27\"></span>sono<span class=\"_ _4f\"> </span>eliminate <span class=\"lsb\">ad</span> eccezione del caso <span class=\"ls9\">in</span> cui esse siano rappresentative <span class=\"ls16\">di</span> perdite<span class=\"_ _3\"></span> durevoli di valore.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-474": {
   "value": "Criteri <span class=\"ls26\">di</span> valutazione I criteri <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valutazione <span class=\"_ _3\"></span>utilizzati <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>redazione del<span class=\"_ _3\"></span> bilancio <span class=\"_ _3\"></span>consolidato <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31 dicembre <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>sono<span class=\"_ _4f\"> </span>riportati di seguito.<span class=\"_ _4f\"> </span>I<span class=\"fs9\">MMOBILI</span>,<span class=\"fs9\"> IMPIANTI E<span class=\"_ _3\"></span> MACCHINARI<span class=\"_ _4f\"> </span></span>Le <span class=\"_ _4\"> </span>immobilizza<span class=\"_ _3\"></span>zioni <span class=\"_ _1a\"> </span>materiali <span class=\"_ _4\"> </span>sono  rilevat<span class=\"_ _2\"></span>e <span class=\"_ _4\"> </span>a<span class=\"_ _3\"></span>l <span class=\"_ _4\"> </span>costo  storico, <span class=\"_ _4\"> </span>comprensivo <span class=\"_ _4\"> </span>dei  costi <span class=\"_ _4\"> </span>accessori<span class=\"_ _4f\"> </span>direttamente <span class=\"_ _4\"> </span>imputabili <span class=\"_ _4\"> </span>e <span class=\"_ _2a\"> </span>necessari <span class=\"_ _4\"> </span>alla <span class=\"_ _4\"> </span>messa <span class=\"_ _4\"> </span>in <span class=\"_ _2a\"> </span>funzione <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>bene <span class=\"_ _4\"> </span>per <span class=\"_ _2a\"> </span>l\u2019uso <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>cui <span class=\"_ _4\"> </span>\u00e8 <span class=\"_ _2a\"> </span>stato<span class=\"_ _4f\"> </span>acquistato. Qualora parti s<span class=\"_ _2\"></span>ignificative di tali immobilizzazioni materiali abbiano differenti vite util<span class=\"_ _2\"></span>i,<span class=\"_ _4f\"> </span>tali componenti sono contabilizzate separatamente. Le <span class=\"_ _a\"> </span>immobiliz<span class=\"_ _3\"></span>zazioni <span class=\"_ _2b\"> </span>materiali <span class=\"_ _a\"> </span>sono <span class=\"_ _2b\"> </span>esposte <span class=\"_ _a\"> </span>al <span class=\"_ _2b\"> </span>netto <span class=\"_ _2b\"> </span>dei <span class=\"_ _a\"> </span>rela<span class=\"_ _3\"></span>tivi <span class=\"_ _a\"> </span>ammortamenti <span class=\"_ _2b\"> </span>accumulati <span class=\"_ _a\"></span>e <span class=\"_ _2b\"> </span>di<span class=\"_ _4f\"> </span>eventuali perdite di valore determinate secondo le modalit\u00e0 descritte nel seguito. L\u2019ammortamento \u00e8 calcolato in <span class=\"_ _3\"></span>quote costanti in <span class=\"_ _3\"></span>base alla vita utile stimata del bene per <span class=\"_ _3\"></span>l\u2019impresa,<span class=\"_ _4f\"> </span>che <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _28\"></span>riesaminata <span class=\"_ _28\"></span>con <span class=\"_ _28\"></span>periodicit\u00e0 <span class=\"_ _28\"></span>annuale. <span class=\"_ _28\"></span>Eventuali <span class=\"_ _28\"></span>cambiamenti, <span class=\"_ _28\"></span>laddove <span class=\"_ _28\"></span>necessari, <span class=\"_ _28\"></span>sono <span class=\"_ _28\"></span>apportati<span class=\"_ _4f\"> </span>con applicazione prospettica; le principali aliquote economico-tecniche utilizzate sono le seguenti:<table class=\"s w211 heb\" id=\"_18e38ad1-2852-4e55-a606-22f6cf0f0c4b\"><tr><td class=\"c x1b8 yc4a w65 h4d\"><div class=\"t m0 x17 h6 y329 ff3 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1b9 yc4a w66 h4d\"><div class=\"t m0 x17 h6 y329 ff3 fs1 fc0 sc0 ls0 ws0\">mobili e arredi </div></td><td class=\"c x1ba yc4a w67 h4d\"><div class=\"t m0 x9 h6 y329 ff3 fs1 fc0 sc0 ls9 ws0\">12%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 yc4b w65 h4d\"><div class=\"t m0 x17 h6 y329 ff3 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1b9 yc4b w66 h4d\"><div class=\"t m0 x17 h6 y329 ff3 fs1 fc0 sc0 ls0 ws0\">apparecchi ed impianti vari </div></td><td class=\"c x1ba yc4b w67 h4d\"><div class=\"t m0 x9 h6 y329 ff3 fs1 fc0 sc0 ls9 ws0\">15%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 yc4c w65 h5e\"><div class=\"t m0 x17 h6 y377 ff3 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1b9 yc4c w66 h5e\"><div class=\"t m0 x17 h6 y377 ff3 fs1 fc0 sc0 ls0 ws0\">macchine ufficio elettroniche  </div></td><td class=\"c x1ba yc4c w67 h5e\"><div class=\"t m0 x9 h6 y377 ff3 fs1 fc0 sc0 ls9 ws0\">20%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 yc4d w65 h4d\"><div class=\"t m0 x17 h6 y329 ff3 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1b9 yc4d w66 h4d\"><div class=\"t m0 x17 h6 y329 ff3 fs1 fc0 sc0 ls0 ws0\">telefoni cellulari </div></td><td class=\"c x1ba yc4d w67 h4d\"><div class=\"t m0 x9 h6 y329 ff3 fs1 fc0 sc0 ls9 ws0\">20%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 yc4e w65 h4d\"><div class=\"t m0 x17 h6 y329 ff3 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1b9 yc4e w66 h4d\"><div class=\"t m0 x17 h6 y329 ff3 fs1 fc0 sc0 ls0 ws0\">attrezzature  </div></td><td class=\"c x1ba yc4e w67 h4d\"><div class=\"t m0 x9 h6 y329 ff3 fs1 fc0 sc0 ls9 ws0\">15%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 yc4f w65 h4d\"><div class=\"t m0 x17 h6 y329 ff3 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1b9 yc4f w66 h4d\"><div class=\"t m0 x17 h6 y329 ff3 fs1 fc0 sc0 ls0 ws0\">Autovetture </div></td><td class=\"c x1ba yc4f w67 h4d\"><div class=\"t m0 x9 h6 y329 ff3 fs1 fc0 sc0 ls9 ws0\">25%<span class=\"ls0\"> </span></div></td></tr></table>Il <span class=\"_ _2b\"> </span>valore <span class=\"_ _2a\"> </span>contabile <span class=\"_ _2a\"> </span>delle <span class=\"_ _2a\"> </span>immobilizzazioni <span class=\"_ _2b\"> </span>materiali <span class=\"_ _2b\"> </span>\u00e8 <span class=\"_ _2a\"> </span>periodicamente <span class=\"_ _2a\"> </span>sottoposto <span class=\"_ _2b\"> </span>a <span class=\"_ _2a\"> </span>verifica <span class=\"_ _2a\"> </span>per<span class=\"_ _4f\"> </span>rilevarne <span class=\"_ _29\"></span>eventuali <span class=\"_ _29\"></span>perdite <span class=\"_ _5\"></span>di <span class=\"_ _29\"></span>valore, <span class=\"_ _29\"></span>qualora <span class=\"_ _5\"></span>eventi <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>cambia<span class=\"_ _3\"></span>menti <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>situazione <span class=\"_ _29\"></span>indichino <span class=\"_ _29\"></span>che <span class=\"_ _5\"></span>il<span class=\"_ _4f\"> </span>valore <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>ca<span class=\"_ _3\"></span>rico <span class=\"_ _27\"></span>non <span class=\"_ _3\"></span>possa <span class=\"_ _27\"></span>essere <span class=\"_ _27\"></span>recuperato. <span class=\"_ _3\"></span>Se <span class=\"_ _27\"></span>esiste <span class=\"_ _27\"></span>un'in<span class=\"_ _3\"></span>dicazione <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>questo <span class=\"_ _27\"></span>tipo <span class=\"_ _3\"></span>e <span class=\"_ _27\"></span>nel <span class=\"_ _27\"></span>caso <span class=\"_ _27\"></span>in<span class=\"_ _4f\"> </span>cui <span class=\"_ _28\"></span>il <span class=\"_ _28\"></span>valore <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>carico <span class=\"_ _28\"></span>ecceda <span class=\"_ _28\"></span>il <span class=\"_ _28\"></span>valore <span class=\"_ _28\"></span>presumibile<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>realizzo, <span class=\"_ _28\"></span>le <span class=\"_ _28\"></span>attivit\u00e0 <span class=\"_ _28\"></span>sono <span class=\"_ _28\"></span>svalutate <span class=\"_ _28\"></span>fino <span class=\"_ _28\"></span>a <span class=\"_ _28\"></span>riflettere<span class=\"_ _4f\"> </span>il <span class=\"_ _27\"></span>loro <span class=\"_ _27\"></span>valore <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>realizzo. <span class=\"_ _27\"></span>Il <span class=\"_ _27\"></span>valore <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>realizzo <span class=\"_ _27\"></span>delle <span class=\"_ _27\"></span>immobilizzazi<span class=\"_ _3\"></span>oni <span class=\"_ _27\"></span>materiali <span class=\"_ _27\"></span>\u00e8 <span class=\"_ _27\"></span>rappresentato <span class=\"_ _27\"></span>dal<span class=\"_ _4f\"> </span>maggiore <span class=\"_ _2\"></span>tra <span class=\"_ _28\"></span>il <span class=\"_ _2\"></span>prezzo <span class=\"_ _28\"></span>netto <span class=\"_ _2\"></span>di <span class=\"_ _28\"></span>vendita e <span class=\"_ _28\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _28\"></span>d'uso. <span class=\"_ _2\"></span>Nel <span class=\"_ _2\"></span>definire <span class=\"_ _28\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _28\"></span>d'uso, i <span class=\"_ _28\"></span>flussi <span class=\"_ _2\"></span>finanziari<span class=\"_ _4f\"> </span>futuri <span class=\"_ _2b\"> </span>attesi <span class=\"_ _2a\"> </span>sono <span class=\"_ _2a\"> </span>attualizzati <span class=\"_ _2b\"> </span>utilizza<span class=\"_ _3\"></span>ndo <span class=\"_ _2b\"> </span>un <span class=\"_ _2a\"> </span>tasso <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>s<span class=\"_ _3\"></span>conto <span class=\"_ _2a\"> </span>ante<span class=\"ffd\"> <span class=\"_ _2a\"> </span></span>imposte <span class=\"_ _2b\"> </span>che <span class=\"_ _2a\"> </span>riflette <span class=\"_ _2b\"> </span>la <span class=\"_ _2a\"> </span>stima<span class=\"_ _4f\"> </span>corrente <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>mercato <span class=\"_ _28\"></span>riferito <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>costo <span class=\"_ _28\"></span>del denaro <span class=\"_ _28\"></span>rapportato <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>tempo <span class=\"_ _2\"></span>e <span class=\"_ _28\"></span>ai ri<span class=\"_ _2\"></span>schi <span class=\"_ _28\"></span>s<span class=\"_ _3\"></span>pecifici <span class=\"_ _2\"></span>dell'attivit\u00e0.<span class=\"_ _4f\"> </span>Le <span class=\"_ _2b\"> </span>perdite <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>valore <span class=\"_ _2b\"> </span>sono <span class=\"_ _2a\"> </span>contabilizzate <span class=\"_ _2b\"> </span>nel <span class=\"_ _2b\"> </span>conto <span class=\"_ _2b\"> </span>economico <span class=\"_ _2b\"> </span>fra <span class=\"_ _2b\"> </span>i <span class=\"_ _2a\"> </span>costi <span class=\"_ _a\"> </span>per <span class=\"_ _2a\"> </span>ammortamenti <span class=\"_ _2b\"> </span>e<span class=\"_ _4f\"> </span>svalutazioni. <span class=\"_ _27\"></span>Tali <span class=\"_ _27\"></span>perdite <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _27\"></span>sono <span class=\"_ _27\"></span>ripristinate <span class=\"_ _27\"></span>nel <span class=\"_ _27\"></span>caso <span class=\"_ _27\"></span>in <span class=\"_ _27\"></span>cui <span class=\"_ _27\"></span>vengano <span class=\"_ _27\"></span>meno <span class=\"_ _27\"></span>i <span class=\"_ _27\"></span>motivi <span class=\"_ _27\"></span>che <span class=\"_ _3\"></span>le<span class=\"_ _4f\"> </span>hanno generate.<span class=\"_ _4f\"> </span>Al <span class=\"_ _3\"></span>momento della<span class=\"_ _3\"></span> ve<span class=\"_ _3\"></span>ndita o qua<span class=\"_ _3\"></span>ndo non <span class=\"_ _3\"></span>sus<span class=\"_ _3\"></span>sistono benefici <span class=\"_ _3\"></span>economici <span class=\"_ _3\"></span>futuri attesi <span class=\"_ _3\"></span>dall'uso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un<span class=\"_ _4f\"> </span>bene, <span class=\"_ _3\"></span>esso <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>eliminato dal <span class=\"_ _3\"></span>bila<span class=\"_ _3\"></span>ncio <span class=\"_ _3\"></span>e l'<span class=\"_ _3\"></span>eventuale perdita<span class=\"_ _3\"></span> o <span class=\"_ _3\"></span>utile <span class=\"_ _3\"></span>(calcola<span class=\"_ _3\"></span>ti come <span class=\"_ _3\"></span>differenza <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>il<span class=\"_ _4f\"> </span>valore <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>cessione<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>e <span class=\"_ _27\"></span>il <span class=\"_ _27\"></span>valore <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>ca<span class=\"_ _3\"></span>rico) <span class=\"_ _27\"></span>viene <span class=\"_ _27\"></span>rilevat<span class=\"_ _3\"></span>a <span class=\"_ _27\"></span>a <span class=\"_ _29\"></span>conto <span class=\"_ _27\"></span>economico <span class=\"_ _27\"></span>nell'anno <span class=\"_ _27\"></span>del<span class=\"_ _3\"></span>la <span class=\"_ _27\"></span>suddetta<span class=\"_ _4f\"> </span>eliminazione.<span class=\"_ _4f\"> </span>A<span class=\"fs9\">VVIAMENTO </span>Le <span class=\"_ _a\"> </span>a<span class=\"_ _3\"></span>ggregazioni <span class=\"_ _a\"> </span>aziendali <span class=\"_ _2b\"> </span>sono <span class=\"_ _2b\"> </span>contabilizzate <span class=\"_ _a\"></span>applicando <span class=\"_ _2b\"> </span>il <span class=\"_ _a\"> </span>metodo <span class=\"_ _2b\"> </span>dell\u2019acquisto. <span class=\"_ _2b\"> </span>L\u2019avviamento<span class=\"_ _4f\"> </span>rappresenta l\u2019eccedenza d<span class=\"_ _2\"></span>el costo d<span class=\"_ _2\"></span>'acquisto risp<span class=\"_ _2\"></span>etto alla quota<span class=\"_ _2\"></span> di pertinenz<span class=\"_ _2\"></span>a dell'acquirente <span class=\"_ _2\"></span>del <span class=\"ffd\">fair<span class=\"_ _4f\"> </span></span>value <span class=\"_ _5\"></span><span class=\"ff3\">netto <span class=\"_ _5\"></span>riferito <span class=\"_ _5\"></span>a<span class=\"_ _3\"></span>i <span class=\"_ _5\"></span>valori <span class=\"_ _5\"></span>identificabili <span class=\"_ _a\"></span>delle <span class=\"_ _5\"></span>attivit\u00e0 <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>pa<span class=\"_ _3\"></span>ssivit\u00e0 <span class=\"_ _5\"></span>attuali <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>potenziali. <span class=\"_ _5\"></span>Dopo<span class=\"_ _4f\"> </span></span>l\u2019iniziale <span class=\"_ _27\"></span>iscrizione, <span class=\"_ _27\"></span>l'avviamento <span class=\"_ _27\"></span>viene <span class=\"_ _27\"></span>decrementato <span class=\"_ _27\"></span>delle <span class=\"_ _27\"></span>eventuali <span class=\"_ _27\"></span>perdite <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>valore <span class=\"_ _27\"></span>accumulate,<span class=\"_ _4f\"> </span>determinate con le modalit\u00e0 descritte nel seguito. L\u2019avviamento <span class=\"_ _3\"></span>derivante <span class=\"_ _27\"></span>da acqui<span class=\"_ _3\"></span>sizioni <span class=\"_ _3\"></span>effettuate <span class=\"_ _3\"></span>precedentemente <span class=\"_ _3\"></span>all\u20191 <span class=\"_ _27\"></span>gennaio <span class=\"_ _3\"></span>2004 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>is<span class=\"_ _3\"></span>critto <span class=\"_ _3\"></span>al<span class=\"_ _4f\"> </span>sostituto <span class=\"_ _27\"></span>del <span class=\"_ _27\"></span>cos<span class=\"_ _3\"></span>to, <span class=\"_ _27\"></span>pari <span class=\"_ _27\"></span>al <span class=\"_ _27\"></span>valore <span class=\"_ _27\"></span>registrato <span class=\"_ _27\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>tale <span class=\"_ _27\"></span>titolo <span class=\"_ _27\"></span>nell\u2019ultimo <span class=\"_ _29\"></span>bilancio <span class=\"_ _27\"></span>redatto <span class=\"_ _27\"></span>sulla <span class=\"_ _27\"></span>base <span class=\"_ _29\"></span>dei<span class=\"_ _4f\"> </span>precedenti principi <span class=\"_ _2\"></span>contabili <span class=\"_ _2\"></span>applicati (31 <span class=\"_ _28\"></span>dic<span class=\"_ _3\"></span>embre 2003). <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>fase <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>predisposizione del <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>di<span class=\"_ _4f\"> </span>apertura <span class=\"_ _2f\"> </span>secondo <span class=\"_ _10\"> </span>i <span class=\"_ _2f\"> </span>principi <span class=\"_ _2f\"> </span>conta<span class=\"_ _3\"></span>bili <span class=\"_ _2f\"> </span>internazionali <span class=\"_ _2f\"> </span>non <span class=\"_ _2f\"> </span>s<span class=\"_ _3\"></span>ono <span class=\"_ _2f\"> </span>state, <span class=\"_ _2f\"> </span>infatti, <span class=\"_ _2f\"> </span>ricons<span class=\"_ _3\"></span>iderate <span class=\"_ _2f\"> </span>le<span class=\"_ _4f\"> </span>operazioni di acquisizione effettuate anteriormente al 1\u00b0 gennaio 2004. L\u2019avviamento <span class=\"_ _2\"></span>viene <span class=\"_ _2\"></span>sottop<span class=\"_ _2\"></span>osto <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>un'analisi <span class=\"_ _2\"></span>di <span class=\"_ _28\"></span>recuperabilit\u00e0 con <span class=\"_ _28\"></span>ca<span class=\"_ _3\"></span>denza <span class=\"_ _28\"></span>a<span class=\"_ _3\"></span>nnuale <span class=\"_ _2\"></span>o <span class=\"_ _28\"></span>a<span class=\"_ _3\"></span>nche <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _2\"></span>breve<span class=\"_ _4f\"> </span>nel <span class=\"_ _28\"></span>caso <span class=\"_ _2\"></span>in<span class=\"_ _2\"></span> <span class=\"_ _28\"></span>cui <span class=\"_ _28\"></span>si <span class=\"_ _28\"></span>verifichino <span class=\"_ _28\"></span>eventi <span class=\"_ _2\"></span>o <span class=\"_ _28\"></span>cambiamenti <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>circostanze <span class=\"_ _28\"></span>che <span class=\"_ _28\"></span>possano <span class=\"_ _28\"></span>far <span class=\"_ _28\"></span>emergere <span class=\"_ _28\"></span>eventua<span class=\"_ _3\"></span>li<span class=\"_ _4f\"> </span>perdite <span class=\"_ _2b\"> </span>di <span class=\"_ _2a\"> </span>valore. <span class=\"_ _2a\"> </span>Alla <span class=\"_ _2a\"> </span>data <span class=\"_ _2b\"> </span>di <span class=\"_ _2a\"> </span>acquisizione, <span class=\"_ _2b\"> </span>l'eventua<span class=\"_ _3\"></span>le <span class=\"_ _2a\"> </span>avviamento <span class=\"_ _2b\"> </span>emergente <span class=\"_ _2a\"> </span>viene <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span>llocato <span class=\"_ _2b\"> </span>a<span class=\"_ _4f\"> </span>ciascuna <span class=\"_ _2a\"> </span>delle <span class=\"_ _2b\"> </span>unit\u00e0 <span class=\"_ _2a\"> </span>generatrici <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>flussi <span class=\"_ _2a\"> </span>finanziari <span class=\"_ _2b\"> </span>che <span class=\"_ _2a\"> </span>ci <span class=\"_ _2a\"> </span>si <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span>ttende <span class=\"_ _2b\"> </span>beneficeranno <span class=\"_ _2a\"> </span>degli <span class=\"_ _2a\"> </span>effetti<span class=\"_ _4f\"> </span>derivanti <span class=\"_ _a\"></span>dall'acquisizione. <span class=\"_ _a\"></span>L'eventuale <span class=\"_ _a\"> </span>perdita <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>valore <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _a\"> </span>identificata <span class=\"_ _a\"> </span>attraverso <span class=\"_ _a\"> </span>va<span class=\"_ _3\"></span>lutazioni <span class=\"_ _a\"></span>che<span class=\"_ _4f\"> </span>prendono a rif<span class=\"_ _2\"></span>erimento la capacit\u00e0 di <span class=\"_ _2\"></span>ciascuna unit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>produrre flussi <span class=\"_ _2\"></span>finanziari atti <span class=\"_ _2\"></span>a recuperare la<span class=\"_ _4f\"> </span>parte di avviamento a <span class=\"_ _2\"></span>essa <span class=\"_ _2\"></span>allocata, con <span class=\"_ _2\"></span>le modalit\u00e0 <span class=\"_ _2\"></span>precedentemente indicate nella <span class=\"_ _2\"></span>sezione relativa<span class=\"_ _4f\"> </span>agli <span class=\"_ _2a\"> </span>immobili, <span class=\"_ _2a\"> </span>impianti <span class=\"_ _2b\"> </span>e <span class=\"_ _2a\"> </span>macchinari. <span class=\"_ _2a\"> </span>Nel <span class=\"_ _2a\"> </span>caso <span class=\"_ _2a\"> </span>in <span class=\"_ _2b\"> </span>cui <span class=\"_ _2a\"> </span>il <span class=\"_ _2a\"> </span>valore <span class=\"_ _2a\"> </span>r<span class=\"_ _3\"></span>ecuperabile <span class=\"_ _2a\"> </span>da <span class=\"_ _2a\"> </span>parte <span class=\"_ _2b\"> </span>del<span class=\"_ _3\"></span>l'unit\u00e0<span class=\"_ _4f\"> </span>generatrice di flussi sia inferiore al valore di carico attribuito, si rileva la relativa perdita di valore. Tale <span class=\"_ _28\"></span>perdita <span class=\"_ _2\"></span>di<span class=\"_ _2\"></span> <span class=\"_ _28\"></span>valore <span class=\"_ _2\"></span>non<span class=\"_ _2\"></span> <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _28\"></span>ripristinata <span class=\"_ _28\"></span>nel <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>aso <span class=\"_ _28\"></span>in <span class=\"_ _28\"></span>cui <span class=\"_ _28\"></span>ve<span class=\"_ _3\"></span>ngano <span class=\"_ _28\"></span>meno <span class=\"_ _28\"></span>i <span class=\"_ _2\"></span>motivi <span class=\"_ _28\"></span>che <span class=\"_ _28\"></span>la <span class=\"_ _28\"></span>hanno <span class=\"_ _28\"></span>generata.<span class=\"_ _4f\"> </span>A<span class=\"fs9\">LTRE </span>A<span class=\"fs9\">TTIVIT\u00c0 IMMATERIALI </span>Le a<span class=\"_ _3\"></span>ltre attivit\u00e0 <span class=\"_ _3\"></span>immateriali <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevate <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo, <span class=\"_ _3\"></span>determinato <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>stesse moda<span class=\"_ _3\"></span>lit\u00e0 indicate<span class=\"_ _4f\"> </span>per le immobilizzazioni materiali. Le altre attivit\u00e0 immateriali aventi<span class=\"_ _2\"></span> vita utile definita <span class=\"_ _2\"></span>sono iscritte al netto dei<span class=\"_ _2\"></span> relativi ammortamenti<span class=\"_ _4f\"> </span>accumulati <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _5\"></span>eventuali <span class=\"_ _5\"></span>perdite <span class=\"_ _a\"> </span>di <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>determinate <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>le <span class=\"_ _5\"></span>stesse <span class=\"_ _a\"> </span>modalit\u00e0 <span class=\"_ _a\"></span>precedentemente<span class=\"_ _4f\"> </span>indicate per le immobilizzazioni materiali. La vita <span class=\"_ _2\"></span>util<span class=\"_ _2\"></span>e vi<span class=\"_ _2\"></span>ene <span class=\"_ _2\"></span>riesaminata <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>periodicit\u00e0 <span class=\"_ _2\"></span>annuale <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>cambiamen<span class=\"_ _2\"></span>ti, laddove<span class=\"_ _2\"></span> nec<span class=\"_ _2\"></span>essari,<span class=\"_ _4f\"> </span>sono apportati con applicazione prospettica. Gli <span class=\"_ _29\"></span>utili <span class=\"_ _5\"></span>o <span class=\"_ _29\"></span>le <span class=\"_ _5\"></span>perdite <span class=\"_ _29\"></span>deriv<span class=\"_ _3\"></span>anti <span class=\"_ _29\"></span>da<span class=\"_ _3\"></span>ll'alienazione <span class=\"_ _29\"></span>di <span class=\"_ _5\"></span>una <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _5\"></span>immateriale <span class=\"_ _5\"></span>sono <span class=\"_ _29\"></span>determinati <span class=\"_ _5\"></span>come<span class=\"_ _4f\"> </span>differenza <span class=\"_ _2\"></span>tra <span class=\"_ _28\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _28\"></span>di <span class=\"_ _2\"></span>dismissione <span class=\"_ _28\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _28\"></span>valore <span class=\"_ _2\"></span>di <span class=\"_ _28\"></span>carico <span class=\"_ _2\"></span>del <span class=\"_ _28\"></span>bene <span class=\"_ _2\"></span>e <span class=\"_ _28\"></span>sono <span class=\"_ _2\"></span>rilevati <span class=\"_ _28\"></span>a <span class=\"_ _2\"></span>conto <span class=\"_ _28\"></span>ec<span class=\"_ _3\"></span>onomico<span class=\"_ _4f\"> </span>al momento dell'alienazione. L<span class=\"fs9\">EASING </span>Un <span class=\"_ _5\"></span>contratto <span class=\"_ _5\"></span>di <span class=\"_ _a\"></span><span class=\"ffd\">leasing</span> <span class=\"_ _5\"></span><span class=\"ff9\">attribuisce <span class=\"_ _a\"></span>ad <span class=\"_ _5\"></span>un\u2019entit\u00e0 <span class=\"_ _5\"></span>il <span class=\"_ _a\"></span>diritto <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>utilizzare <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span><span class=\"ffd\">asset</span></span> <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>dete<span class=\"_ _3\"></span>rminato<span class=\"_ _4f\"> </span>periodo <span class=\"_ _2a\"> </span>di <span class=\"_ _4\"> </span>tempo <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>cambio <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>corrispettivo. <span class=\"_ _4\"> </span>Per <span class=\"_ _4\"> </span>il <span class=\"_ _2a\"> </span>loc<span class=\"_ _3\"></span>atario <span class=\"_ _4\"> </span>a <span class=\"_ _2a\"> </span>live<span class=\"_ _3\"></span>llo <span class=\"_ _2a\"> </span>contabile<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>non <span class=\"_ _4\"> </span>vi <span class=\"_ _4\"> </span>\u00e8<span class=\"_ _4f\"> </span>distinzione <span class=\"_ _4\"> </span>tra <span class=\"_ _4\"> </span><span class=\"ffd\">leasing</span> <span class=\"_ _2a\"> </span>finanz<span class=\"_ _3\"></span>iario <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span><span class=\"ffd\">leasing</span> <span class=\"_ _2a\"> </span>operativo, <span class=\"_ _4\"> </span>ad <span class=\"_ _4\"> </span>entrambi <span class=\"_ _4\"> </span>si <span class=\"_ _2a\"> </span>applica <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>unico <span class=\"_ _4\"> </span>modello<span class=\"_ _4f\"> </span>contabile <span class=\"_ _28\"></span>di <span class=\"_ _2\"></span>rilevazion<span class=\"_ _2\"></span>e <span class=\"_ _28\"></span>del <span class=\"_ _2\"></span><span class=\"ffd\">leasing<span class=\"ff3\">. <span class=\"_ _28\"></span>Secondo <span class=\"_ _28\"></span>tale <span class=\"_ _28\"></span>modello <span class=\"_ _28\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>societ\u00e0 <span class=\"_ _28\"></span>riconosce <span class=\"_ _2\"></span>nell<span class=\"_ _2\"></span>a <span class=\"_ _28\"></span>propria <span class=\"_ _28\"></span>s<span class=\"_ _3\"></span>ituazione<span class=\"_ _4f\"> </span></span></span>patrimoniale <span class=\"_ _28\"></span>- <span class=\"_ _2\"></span><span class=\"ff9\">finanziaria <span class=\"_ _28\"></span>separatamente <span class=\"_ _28\"></span>un\u2019attivit\u00e0, <span class=\"_ _28\"></span>rappresentativa <span class=\"_ _28\"></span>del <span class=\"_ _2\"></span>relativo <span class=\"_ _28\"></span>diritt<span class=\"_ _2\"></span>o <span class=\"_ _28\"></span>d\u2019uso, <span class=\"_ _2\"></span>ed <span class=\"_ _28\"></span>una<span class=\"_ _4f\"> </span></span>passivit\u00e0, rappre<span class=\"_ _2\"></span>sentativa dell\u2019obbligazione <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>effettuare <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>pagamenti <span class=\"_ _2\"></span>previsti <span class=\"_ _2\"></span>da<span class=\"ff3\">l contratto, <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>tutti<span class=\"_ _4f\"> </span></span>i <span class=\"ffd ls0\">leasing<span class=\"ff3\"> con durata sup<span class=\"_ _2\"></span>eriore ai dodici mesi il <span class=\"_ _2\"></span>cui valore non possa e<span class=\"_ _2\"></span>ssere considerato non rilev<span class=\"_ _2\"></span>ante<span class=\"_ _4f\"> </span></span></span>mentre <span class=\"_ _27\"></span>nel <span class=\"_ _29\"></span>conto <span class=\"_ _27\"></span>economico <span class=\"_ _29\"></span>rileva <span class=\"_ _27\"></span>l\u2019ammortamento <span class=\"_ _27\"></span>dell\u2019a<span class=\"_ _3\"></span>ttivit\u00e0 <span class=\"_ _27\"></span>riconosciuta <span class=\"_ _27\"></span>e <span class=\"_ _27\"></span>s<span class=\"_ _3\"></span>eparatamente <span class=\"_ _27\"></span>gli<span class=\"_ _4f\"> </span>interessi <span class=\"_ _2\"></span>sul <span class=\"_ _2\"></span>debito <span class=\"_ _28\"></span>iscritto. L<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>riduzioni <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>anoni <span class=\"_ _2\"></span>connesse <span class=\"_ _2\"></span>al <span class=\"_ _28\"></span>Covid<span class=\"_ _3\"></span>-19 <span class=\"_ _2\"></span>sono <span class=\"_ _28\"></span>contabilizzate, senz<span class=\"_ _4f\"> </span>a<span class=\"_ _4f\"> </span>dover <span class=\"_ _28\"></span>valutare, <span class=\"_ _28\"></span>tramite <span class=\"_ _28\"></span>l\u2019analisi <span class=\"_ _28\"></span>dei <span class=\"_ _28\"></span>contratti, <span class=\"_ _28\"></span>se <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _28\"></span>rispettata <span class=\"_ _28\"></span>la <span class=\"_ _28\"></span>definizione <span class=\"_ _28\"></span>di <span class=\"_ _2\"></span><span class=\"ffd\">le<span class=\"_ _2\"></span>ase <span class=\"_ _28\"></span>modification<span class=\"ff3\"> <span class=\"_ _28\"></span><span class=\"ff9\">dell\u2019IFRS<span class=\"_ _4f\"> </span></span></span></span>16, direttamente a conto economico alla data di efficacia della riduzione.<span class=\"_ _4f\"> </span>P<span class=\"fs9\">ARTECIPAZIONI IN SOCIET<span class=\"_ _3\"></span>\u00c0 COLLEGATE VALUTATE CON <span class=\"_ _3\"></span>IL METODO DEL PATRIMONIO NETTO </span>Le <span class=\"_ _3\"></span>soci<span class=\"_ _3\"></span>et\u00e0 <span class=\"_ _3\"></span>col<span class=\"_ _3\"></span>legate <span class=\"_ _3\"></span>sono <span class=\"_ _27\"></span>entit\u00e0 <span class=\"_ _3\"></span>sulle <span class=\"_ _27\"></span>cui <span class=\"_ _27\"></span>politiche <span class=\"_ _3\"></span>finanziarie <span class=\"_ _27\"></span>e <span class=\"_ _3\"></span>gestionali <span class=\"_ _27\"></span>\u00e8 <span class=\"_ _3\"></span>esercita<span class=\"_ _3\"></span>ta <span class=\"_ _3\"></span>un\u2019influenza<span class=\"_ _4f\"> </span>notevole, <span class=\"_ _29\"></span>pur <span class=\"_ _5\"></span>non <span class=\"_ _29\"></span>avendone <span class=\"_ _5\"></span>il <span class=\"_ _29\"></span>controllo. <span class=\"_ _5\"></span>Si <span class=\"_ _29\"></span>s<span class=\"_ _3\"></span>uppone <span class=\"_ _29\"></span>che <span class=\"_ _5\"></span>esista <span class=\"_ _5\"></span>un\u2019influenza <span class=\"_ _27\"></span>notevole<span class=\"_ _3\"></span> <span class=\"_ _29\"></span>quando <span class=\"_ _5\"></span>si<span class=\"_ _4f\"> </span>possiede tra il 20% e il 50% del potere di voto di un\u2019alt<span class=\"ff3\">ra entit\u00e0. </span>Le <span class=\"_ _3\"></span>partecipazioni <span class=\"_ _27\"></span>in <span class=\"_ _3\"></span>societ\u00e0 colle<span class=\"_ _3\"></span>gate <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>contabilizzate <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>il <span class=\"_ _27\"></span>metodo del <span class=\"_ _27\"></span>patrimonio netto<span class=\"_ _4f\"> </span>e <span class=\"_ _9\"> </span>rilevate <span class=\"_ _9\"> </span>inizialmente <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>costo. <span class=\"_ _2f\"> </span>Le <span class=\"_ _9\"> </span>partecipazioni  comprendono <span class=\"_ _2f\"> </span>l'avviamento  identificato <span class=\"_ _9\"> </span>al<span class=\"_ _4f\"> </span>momento <span class=\"_ _2a\"> </span>dell'acquisizione, <span class=\"_ _2a\"> </span>al <span class=\"_ _2a\"> </span>netto <span class=\"_ _2a\"> </span>delle <span class=\"_ _2a\"> </span>eventuali <span class=\"_ _2a\"> </span>perdite <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>va<span class=\"_ _3\"></span>lore <span class=\"_ _2a\"> </span>cumul<span class=\"_ _3\"></span>ate. <span class=\"_ _2a\"> </span>In <span class=\"_ _2a\"> </span>presenza <span class=\"_ _2a\"> </span>di<span class=\"_ _4f\"> </span>eventuali obiettive evidenze di perdita di valore la re<span class=\"_ _2\"></span>cuperabilit\u00e0 del valore di iscrizione \u00e8 verificata<span class=\"_ _4f\"> </span>confrontando il valore contabile con il relativo va<span class=\"_ _3\"></span>lore recuperabile rilevando l\u2019eventuale differenza<span class=\"_ _4f\"> </span>nel <span class=\"_ _27\"></span>conto <span class=\"_ _27\"></span>economico. <span class=\"_ _27\"></span>Il <span class=\"_ _27\"></span>bilancio <span class=\"_ _27\"></span>consolidato <span class=\"_ _27\"></span>comprende <span class=\"_ _29\"></span>la <span class=\"_ _27\"></span>quota <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>pertinenza <span class=\"_ _27\"></span>degli <span class=\"_ _27\"></span>utili <span class=\"_ _27\"></span>o <span class=\"_ _27\"></span>delle<span class=\"_ _4f\"> </span>perdite <span class=\"_ _27\"></span>delle <span class=\"_ _29\"></span>partecipate <span class=\"_ _27\"></span>rilevate <span class=\"_ _27\"></span>secondo <span class=\"_ _29\"></span>il <span class=\"_ _27\"></span>metodo <span class=\"_ _27\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>patrimonio <span class=\"_ _29\"></span>netto, <span class=\"_ _27\"></span>al <span class=\"_ _27\"></span>netto <span class=\"_ _29\"></span>delle <span class=\"_ _27\"></span>rettifiche<span class=\"_ _4f\"> </span>necessarie <span class=\"_ _27\"></span>per <span class=\"_ _29\"></span>allineare <span class=\"_ _29\"></span>i <span class=\"_ _27\"></span>principi <span class=\"_ _29\"></span>contabili <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>per <span class=\"_ _27\"></span>eliminare <span class=\"_ _29\"></span>i <span class=\"_ _27\"></span>margini <span class=\"_ _29\"></span>inf<span class=\"_ _3\"></span>ragruppo <span class=\"_ _29\"></span>non <span class=\"_ _27\"></span>rea<span class=\"_ _3\"></span>lizzati, <span class=\"_ _29\"></span>a<span class=\"_ _4f\"> </span>partire <span class=\"_ _27\"></span>dalla <span class=\"_ _3\"></span>da<span class=\"_ _3\"></span>ta <span class=\"_ _3\"></span>in <span class=\"_ _27\"></span>cui <span class=\"_ _27\"></span>ha <span class=\"_ _3\"></span>inizio <span class=\"_ _27\"></span>l'influenza <span class=\"_ _27\"></span>notevole <span class=\"_ _3\"></span>o <span class=\"_ _27\"></span>il <span class=\"_ _27\"></span>controllo <span class=\"_ _3\"></span>congiunto <span class=\"_ _27\"></span>fino <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>lla <span class=\"_ _3\"></span>da<span class=\"_ _3\"></span>ta <span class=\"_ _3\"></span>in <span class=\"_ _27\"></span>cui<span class=\"_ _4f\"> </span>detta <span class=\"_ _2f\"> </span>influenza <span class=\"_ _10\"> </span>o <span class=\"_ _2f\"> </span>controllo <span class=\"_ _2f\"> </span>cessano. <span class=\"_ _10\"> </span>Le <span class=\"_ _2f\"> </span>rettifiche <span class=\"_ _2f\"> </span>nec<span class=\"_ _3\"></span>essarie <span class=\"_ _2f\"> </span>per <span class=\"_ _2f\"> </span>l\u2019eliminazione <span class=\"_ _2f\"> </span>dei<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>margini<span class=\"_ _4f\"> </span>infragruppo <span class=\"_ _2a\"> </span>non <span class=\"_ _4\"> </span>realizzati <span class=\"_ _2a\"> </span>sono <span class=\"_ _4\"> </span><span class=\"ff9\">contabilizz<span class=\"_ _3\"></span>ate <span class=\"_ _2a\"> </span>nella <span class=\"_ _2a\"> </span>voce <span class=\"_ _4\"> </span>\u201cquote <span class=\"_ _2a\"> </span>di <span class=\"_ _4\"> </span>risultato <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>partecipa<span class=\"_ _3\"></span>zioni<span class=\"_ _4f\"> </span></span>valutate <span class=\"_ _27\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _27\"></span>metodo <span class=\"_ _27\"></span>del <span class=\"_ _3\"></span>pa<span class=\"_ _3\"></span>trimonio <span class=\"_ _27\"></span>netto\u201d. <span class=\"_ _3\"></span>Quando <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>quota <span class=\"_ _3\"></span>del<span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>perdite <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>pertinenza <span class=\"_ _3\"></span>di <span class=\"_ _27\"></span>una<span class=\"_ _4f\"> </span>partecipazione contabilizzata con<span class=\"_ _2\"></span> il <span class=\"_ _2\"></span>metodo <span class=\"_ _2\"></span>del patri<span class=\"_ _2\"></span>monio netto <span class=\"_ _2\"></span>eccede il<span class=\"_ _2\"></span> valore <span class=\"_ _2\"></span>contabile di detta<span class=\"_ _4f\"> </span>partecipata, <span class=\"_ _27\"></span>si <span class=\"_ _27\"></span>azzera <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>partecipazione <span class=\"_ _27\"></span>e <span class=\"_ _27\"></span>si <span class=\"_ _27\"></span>cessa <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>rilev<span class=\"_ _3\"></span>are <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>quota <span class=\"_ _27\"></span>delle <span class=\"_ _27\"></span>ulteriori <span class=\"_ _27\"></span>perdite, <span class=\"_ _27\"></span>tranne<span class=\"_ _4f\"> </span>nei <span class=\"_ _a\"> </span>casi <span class=\"_ _2b\"> </span>in <span class=\"_ _a\"></span>cui <span class=\"_ _a\"></span>si <span class=\"_ _a\"> </span>s<span class=\"_ _3\"></span>iano <span class=\"_ _a\"></span>contratte <span class=\"_ _a\"></span>obbligazioni <span class=\"_ _2b\"> </span>legali <span class=\"_ _a\"></span>o <span class=\"_ _a\"> </span>implicite <span class=\"_ _2b\"> </span>oppure <span class=\"_ _a\"></span>siano <span class=\"_ _a\"></span>stati <span class=\"_ _a\"> </span>effettuati <span class=\"_ _2b\"> </span>dei<span class=\"_ _4f\"> </span>pagamenti per conto della partecipata. Nel <span class=\"_ _2b\"> </span>ca<span class=\"_ _3\"></span>so <span class=\"_ _2b\"> </span>di <span class=\"_ _2a\"> </span>assunzione <span class=\"_ _2b\"> </span>del<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>collega<span class=\"_ _3\"></span>mento <span class=\"_ _2b\"> </span>in <span class=\"_ _2b\"> </span>fas<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>successive<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>il <span class=\"_ _2a\"> </span>costo <span class=\"_ _2a\"> </span>della <span class=\"_ _2b\"> </span>partecipazione <span class=\"_ _2a\"> </span>viene<span class=\"_ _4f\"> </span>misurato <span class=\"_ _29\"></span>come <span class=\"_ _5\"></span>sommatoria <span class=\"_ _29\"></span>dei <span class=\"_ _5\"></span><span class=\"ffd\">fair <span class=\"_ _5\"></span>value</span> <span class=\"_ _5\"></span>delle <span class=\"_ _29\"></span>interessenze <span class=\"_ _29\"></span>precedentemente <span class=\"_ _29\"></span>possedute <span class=\"_ _5\"></span>e <span class=\"_ _29\"></span>del <span class=\"_ _a\"></span><span class=\"ffd\">fair<span class=\"_ _4f\"> </span></span>value<span class=\"ff3\"> <span class=\"ff9\">dei corrispettivi <span class=\"_ _2\"></span>trasferiti alla <span class=\"_ _2\"></span>data in <span class=\"_ _2\"></span>cui la <span class=\"_ _2\"></span>partecipazione si<span class=\"_ _2\"></span> qualifica <span class=\"_ _2\"></span>come collegata. <span class=\"_ _2\"></span>L\u2019effetto<span class=\"_ _4f\"> </span></span></span>della <span class=\"_ _2b\"> </span>rivalutazione <span class=\"_ _a\"> </span>del <span class=\"_ _2b\"> </span>valore <span class=\"_ _a\"> </span>di <span class=\"_ _2b\"> </span>iscrizione <span class=\"_ _2b\"> </span>delle <span class=\"_ _2b\"> </span>quote <span class=\"_ _a\"></span>precedentemente <span class=\"_ _2b\"> </span>detenute <span class=\"_ _a\"> </span>vie<span class=\"_ _3\"></span>ne <span class=\"_ _a\"> </span>rilevato<span class=\"_ _4f\"> </span>analogamente <span class=\"_ _5\"></span>a <span class=\"_ _29\"></span>quanto <span class=\"_ _5\"></span>stabilito <span class=\"_ _5\"></span>nel <span class=\"_ _29\"></span>caso <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>cui <span class=\"_ _5\"></span>fosse <span class=\"_ _29\"></span>stata<span class=\"_ _3\"></span> <span class=\"_ _29\"></span>dismessa <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>partecipazione. <span class=\"_ _29\"></span>Pertanto,<span class=\"_ _4f\"> </span>accertata l\u2019influ<span class=\"ff3\">enza signifi<span class=\"_ _2\"></span>cativa, il maggior <span class=\"ffd\">fair <span class=\"_ _2\"></span>value<span class=\"ff3\"> cumulato riconosciuto a <span class=\"_ _2\"></span>riserva di OCI, <span class=\"_ _2\"></span>viene<span class=\"_ _4f\"> </span></span></span></span>riclassificato tra gli utili portati a nuovo nel patrimonio netto.<span class=\"_ _4f\"> </span>Le <span class=\"_ _27\"></span>partecipazioni <span class=\"_ _27\"></span>in <span class=\"_ _27\"></span>collegate <span class=\"_ _27\"></span>sono <span class=\"_ _27\"></span>sottoposte <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>un <span class=\"_ _27\"></span><span class=\"ffd\">test</span> <span class=\"_ _29\"></span>di <span class=\"_ _27\"></span>verifica <span class=\"_ _27\"></span>del <span class=\"_ _27\"></span>valore <span class=\"_ _27\"></span>recuperabile <span class=\"_ _27\"></span>qualora<span class=\"_ _4f\"> </span>emergano <span class=\"_ _3\"></span>indicatori <span class=\"_ _3\"></span>di <span class=\"_ _27\"></span>perdita di <span class=\"_ _27\"></span>valore <span class=\"_ _3\"></span>rispetto <span class=\"_ _3\"></span>alla <span class=\"_ _27\"></span>valutazione <span class=\"_ _3\"></span>col <span class=\"_ _3\"></span>metodo <span class=\"_ _27\"></span>del <span class=\"_ _3\"></span>patrimonio <span class=\"_ _3\"></span>netto<span class=\"_ _4f\"> </span>della collegata. Il <span class=\"_ _2\"></span>valore recuperab<span class=\"_ _2\"></span>ile <span class=\"_ _2\"></span>\u00e8 il <span class=\"_ _28\"></span>maggiore tra <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span><span class=\"ffd\">fair val<span class=\"_ _2\"></span>ue<span class=\"ff9\">, de<span class=\"_ _2\"></span>dotti <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>costi di<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>vendita, <span class=\"_ _2\"></span>di u<span class=\"_ _2\"></span>n\u2019attivit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>proprio<span class=\"_ _4f\"> </span></span></span>valore d\u2019uso, definito in base al metodo dei flussi futuri di cassa attualizzati. Nel <span class=\"_ _2b\"> </span>determinare <span class=\"_ _2a\"> </span>il <span class=\"_ _2a\"> </span><span class=\"ffd\">fair <span class=\"_ _2a\"> </span>value</span> <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span>l <span class=\"_ _2b\"> </span>netto <span class=\"_ _2a\"> </span>dei <span class=\"_ _2b\"> </span>cos<span class=\"_ _3\"></span>ti <span class=\"_ _2b\"> </span>di <span class=\"_ _2a\"> </span>vendita <span class=\"_ _2a\"> </span>delle <span class=\"_ _2b\"> </span>col<span class=\"_ _3\"></span>legate, <span class=\"_ _2b\"> </span>vengono <span class=\"_ _2a\"> </span>innanzitutto<span class=\"_ _4f\"> </span>considerati, <span class=\"_ _2b\"> </span>se <span class=\"_ _2b\"> </span>disponibili, <span class=\"_ _a\"></span>i <span class=\"_ _2b\"> </span>prezzi <span class=\"_ _2b\"> </span>ufficiali <span class=\"_ _2b\"> </span>disponibili <span class=\"_ _a\"> </span>su <span class=\"_ _2b\"> </span>mercati <span class=\"_ _2b\"> </span>attivi. <span class=\"_ _2b\"> </span>In <span class=\"_ _2b\"> </span>alternativa <span class=\"_ _2b\"> </span>vengono<span class=\"_ _4f\"> </span>utilizzati <span class=\"_ _10\"> </span>adeguati <span class=\"_ _10\"> </span>modelli <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>valutazi<span class=\"_ _3\"></span>one. <span class=\"_ _2f\"> </span>Tali <span class=\"_ _2c\"> </span>calcoli <span class=\"_ _10\"> </span>sono <span class=\"_ _10\"> </span>effettuati <span class=\"_ _10\"> </span>utilizzando <span class=\"_ _2c\"> </span>opportuni<span class=\"_ _4f\"> </span>moltiplicatori <span class=\"_ _2a\"> </span>di <span class=\"_ _4\"> </span>reddito, <span class=\"_ _2a\"> </span>prezzi <span class=\"_ _4\"> </span>di <span class=\"_ _2a\"> </span>titoli <span class=\"_ _2a\"> </span>a<span class=\"_ _3\"></span>zionari <span class=\"_ _4\"> </span>pubblicamente <span class=\"_ _2a\"> </span>neg<span class=\"_ _3\"></span>oziati <span class=\"_ _2b\"> </span>riferibili <span class=\"_ _4\"> </span>ad <span class=\"_ _2a\"> </span>imprese<span class=\"_ _4f\"> </span>similari, <span class=\"_ _2f\"> </span>transazioni <span class=\"_ _9\"> </span>comparabili <span class=\"_ _2f\"> </span>di <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _2f\"> </span>similari <span class=\"_ _9\"> </span>o <span class=\"_ _2f\"> </span>altri <span class=\"_ _9\"> </span>indicatori <span class=\"_ _2f\"> </span>di <span class=\"_ _2f\"> </span><span class=\"ffd\">fair <span class=\"_ _2f\"> </span>value</span> <span class=\"_ _9\"> </span>dis<span class=\"_ _3\"></span>ponibili,<span class=\"_ _4f\"> </span>appropriati per le attivit\u00e0 da valutare.<span class=\"_ _4f\"> </span>Nel <span class=\"_ _2\"></span>determinare <span class=\"_ _2\"></span>il <span class=\"_ _28\"></span>va<span class=\"_ _3\"></span>lore <span class=\"_ _2\"></span>d\u2019uso <span class=\"_ _28\"></span>del<span class=\"_ _3\"></span>le <span class=\"_ _28\"></span>col<span class=\"_ _3\"></span>legate <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>pro<span class=\"_ _2\"></span>cede <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>stima <span class=\"_ _2\"></span>ten<span class=\"_ _2\"></span>endo <span class=\"_ _2\"></span>conto <span class=\"_ _28\"></span>del valore <span class=\"_ _2\"></span>attuale<span class=\"_ _4f\"> </span>dei <span class=\"_ _2\"></span>flussi <span class=\"_ _28\"></span>finanziari <span class=\"_ _2\"></span>futuri <span class=\"_ _28\"></span>che <span class=\"_ _28\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>partecipazione <span class=\"_ _2\"></span>potr\u00e0 <span class=\"_ _28\"></span>generare, <span class=\"_ _2\"></span>incluso <span class=\"_ _28\"></span>il v<span class=\"_ _2\"></span>alore <span class=\"_ _28\"></span>di <span class=\"_ _2\"></span>dismissione <span class=\"_ _28\"></span>finale<span class=\"_ _4f\"> </span>dell\u2019investimento.<span class=\"_ _4f\"> </span>Ove <span class=\"_ _2\"></span>opportuno <span class=\"_ _28\"></span>le<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>valutazioni <span class=\"_ _28\"></span>del valore <span class=\"_ _28\"></span>recuperabile <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>sottoposte <span class=\"_ _28\"></span>ad <span class=\"_ _2\"></span>analisi <span class=\"_ _28\"></span>di sensitivit\u00e0 <span class=\"_ _28\"></span>basata<span class=\"_ _4f\"> </span>sulla <span class=\"_ _5\"></span>variazione <span class=\"_ _5\"></span>(negativa) <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>grandezze <span class=\"_ _5\"></span>economiche <span class=\"_ _5\"></span>applic<span class=\"_ _3\"></span>ate <span class=\"_ _5\"></span>ai <span class=\"_ _5\"></span>multipli <span class=\"_ _29\"></span>di <span class=\"_ _a\"></span>riferimento <span class=\"_ _5\"></span>entro<span class=\"_ _4f\"> </span>intervalli ragionevoli.<span class=\"_ _4f\"> </span>Qualora <span class=\"_ _27\"></span>il <span class=\"_ _27\"></span>valore <span class=\"_ _29\"></span>di <span class=\"_ _27\"></span>recupero <span class=\"_ _27\"></span>risulti <span class=\"_ _27\"></span>inferiore <span class=\"_ _27\"></span>al <span class=\"_ _27\"></span>va<span class=\"_ _3\"></span>lore <span class=\"_ _27\"></span>contabile, <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>relativa <span class=\"_ _27\"></span>differenza <span class=\"_ _27\"></span>\u00e8 <span class=\"_ _29\"></span>rilevata <span class=\"_ _27\"></span>a<span class=\"_ _4f\"> </span>conto economico.<span class=\"_ _4f\"> </span>Qualora, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>un es<span class=\"_ _3\"></span>ercizio <span class=\"_ _3\"></span>successivo <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>quello <span class=\"_ _3\"></span>in cui<span class=\"_ _3\"></span> si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>registrato <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>durevole <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore,<span class=\"_ _4f\"> </span>si <span class=\"_ _28\"></span>verifica <span class=\"_ _28\"></span>una <span class=\"_ _28\"></span>variazione <span class=\"_ _28\"></span>delle <span class=\"_ _28\"></span>stime <span class=\"_ _28\"></span>utilizzate <span class=\"_ _28\"></span>per <span class=\"_ _28\"></span>la <span class=\"_ _28\"></span>determinazione <span class=\"_ _28\"></span>del <span class=\"_ _28\"></span>valore <span class=\"_ _28\"></span>recuperabile, <span class=\"_ _28\"></span>il <span class=\"_ _28\"></span>valore<span class=\"_ _4f\"> </span>contabile <span class=\"_ _28\"></span>della <span class=\"_ _2\"></span>parte<span class=\"_ _2\"></span>cipazione <span class=\"_ _28\"></span>sar\u00e0 <span class=\"_ _2\"></span>rivalutato <span class=\"_ _28\"></span>a <span class=\"_ _28\"></span>concorrenza <span class=\"_ _28\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _28\"></span>recuperabile <span class=\"_ _28\"></span>e <span class=\"_ _28\"></span>la <span class=\"_ _2\"></span>rivalutazion<span class=\"_ _2\"></span>e<span class=\"_ _4f\"> </span>costituir\u00e0 una ripresa di valore.<span class=\"_ _4f\"> </span>P<span class=\"fs9\">ARTECIPAZIONI VA<span class=\"_ _3\"></span>LUTATE A FVOCI </span>Gli <span class=\"_ _a\"></span>investimenti <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span><span class=\"ffd\">equity,</span> <span class=\"_ _a\"></span>costituiti <span class=\"_ _a\"></span>generalmente <span class=\"_ _a\"></span>da <span class=\"_ _5\"></span>pa<span class=\"_ _3\"></span>rtecipazioni <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>percentuale <span class=\"_ _5\"></span>di <span class=\"_ _2b\"> </span>possesso<span class=\"_ _4f\"> </span>inferiore <span class=\"_ _29\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _5\"></span>20% <span class=\"_ _29\"></span>che<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>non <span class=\"_ _5\"></span>hanno <span class=\"_ _5\"></span>finalit\u00e0 <span class=\"_ _5\"></span>di <span class=\"_ _a\"></span><span class=\"ffd\">trading<span class=\"ff9\">, <span class=\"_ _5\"></span>secondo <span class=\"_ _5\"></span>l\u2019opzione <span class=\"_ _5\"></span>prevista <span class=\"_ _5\"></span>dall\u2019IFRS <span class=\"_ _5\"></span>9, <span class=\"_ _5\"></span>sono<span class=\"_ _4f\"> </span></span></span>contabilizzati registrando le variazioni di <span class=\"ffd\">fair value</span> <span class=\"lsb\">a </span><span class=\"ffd\">Other Comprehensive Income</span> (F<span class=\"_ _2\"></span>VOCI), quindi con<span class=\"_ _4f\"> </span>contropartita in una <span class=\"_ _2\"></span>riserva di patrimonio <span class=\"_ _2\"></span>netto. La contabilizzazione FVOCI <span class=\"_ _2\"></span>degli inve<span class=\"_ _2\"></span>stimenti in<span class=\"_ _4f\"> </span>equity<span class=\"ff3\"> prevede al <span class=\"_ _3\"></span>momento della <span class=\"_ _3\"></span>vendita il </span>reversal<span class=\"ff3\"> da<span class=\"_ _3\"></span>lla riserva di <span class=\"_ _3\"></span></span>fair value<span class=\"ff3\"> maturata direttamente <span class=\"_ _3\"></span>ad<span class=\"_ _4f\"> </span></span>altre <span class=\"_ _2\"></span>riserve <span class=\"_ _28\"></span>del <span class=\"_ _28\"></span>patrimonio <span class=\"_ _2\"></span>netto. <span class=\"_ _28\"></span>Sono <span class=\"_ _2\"></span>quindi <span class=\"_ _28\"></span>imputati <span class=\"_ _28\"></span>a <span class=\"_ _2\"></span>conto <span class=\"_ _28\"></span>economico <span class=\"_ _2\"></span>i <span class=\"_ _28\"></span>dividendi <span class=\"_ _28\"></span>ricevuti <span class=\"_ _2\"></span>dalle<span class=\"_ _4f\"> </span>partecipazioni.<span class=\"_ _4f\"> </span>Il <span class=\"ffd\">fair valu<span class=\"_ _3\"></span>e </span>viene identificato nel <span class=\"_ _3\"></span>caso delle partecipazioni quotate con <span class=\"_ _3\"></span>il valore di <span class=\"_ _3\"></span>borsa alla <span class=\"_ _3\"></span>data di<span class=\"_ _4f\"> </span>chiusura <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>di <span class=\"_ _27\"></span>part<span class=\"_ _2\"></span>ecipazioni <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>quotate <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>stimato <span class=\"_ _3\"></span>sulla<span class=\"_ _4f\"> </span>base di tecniche di <span class=\"_ _2\"></span>valutazione. Tali tecn<span class=\"_ _2\"></span>iche di valutazione comprendono il co<span class=\"_ _2\"></span>nfronto <span class=\"_ _2\"></span>con i valori<span class=\"_ _4f\"> </span>espressi <span class=\"_ _28\"></span>da <span class=\"_ _28\"></span>rece<span class=\"_ _3\"></span>nti <span class=\"_ _28\"></span>operazioni <span class=\"_ _28\"></span>assimilabili <span class=\"_ _28\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _28\"></span>altre <span class=\"_ _28\"></span>tecniche <span class=\"_ _28\"></span>valutative <span class=\"_ _28\"></span>che <span class=\"_ _28\"></span>si <span class=\"_ _2\"></span>basano <span class=\"_ _28\"></span>sostanzialmente<span class=\"_ _4f\"> </span>sull\u2019analisi <span class=\"_ _28\"></span>della <span class=\"_ _28\"></span>capacit\u00e0 <span class=\"_ _28\"></span>della <span class=\"_ _28\"></span>partecipata <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>produrre <span class=\"_ _28\"></span>flussi <span class=\"_ _28\"></span>finanziari <span class=\"_ _28\"></span>futuri, <span class=\"_ _28\"></span>scontati <span class=\"_ _28\"></span>tempor<span class=\"ff3\">almente<span class=\"_ _4f\"> </span></span>per riflettere il costo del denaro rapportato al tempo ed i rischi specifici dell\u2019attivit\u00e0 svolta. Gli <span class=\"_ _27\"></span>inves<span class=\"_ _3\"></span>timenti <span class=\"_ _27\"></span>in <span class=\"_ _27\"></span>s<span class=\"_ _3\"></span>trumenti <span class=\"_ _27\"></span>rappresentativi <span class=\"_ _27\"></span>di <span class=\"_ _29\"></span>capitale <span class=\"_ _27\"></span>che <span class=\"_ _29\"></span>non <span class=\"_ _27\"></span>hanno <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>prezzo <span class=\"_ _27\"></span>quotato <span class=\"_ _29\"></span>in <span class=\"_ _27\"></span>un<span class=\"_ _4f\"> </span>mercato regolamentato <span class=\"_ _3\"></span>e il cui <span class=\"_ _3\"></span><span class=\"ffd\">fa<span class=\"_ _3\"></span>ir value </span>non <span class=\"_ _3\"></span>pu\u00f2 essere va<span class=\"_ _3\"></span>lutato in modo <span class=\"_ _3\"></span>attendibile, sono <span class=\"_ _3\"></span>valutati<span class=\"_ _4f\"> </span>al costo, eventualmente ridotto per perdite di valore. La scelta tra le<span class=\"_ _3\"></span> suddette metodologie non \u00e8 opzionale, dove<span class=\"_ _3\"></span>ndo le stesse essere applicate in ordine<span class=\"_ _4f\"> </span>gerarchico: \u00e8 attribuita assoluta priorit\u00e0 ai prezzi uff<span class=\"_ _2\"></span>iciali disponibili su mercati<span class=\"_ _2\"></span> attivi (<span class=\"ffd\">effective market<span class=\"_ _4f\"> </span></span>quotes <span class=\"_ _27\"></span><span class=\"ff9\">\u2013<span class=\"ff3\"> <span class=\"_ _3\"></span>live<span class=\"_ _3\"></span>llo <span class=\"_ _27\"></span>1) <span class=\"_ _27\"></span>oppure <span class=\"_ _3\"></span>per <span class=\"_ _27\"></span>attivit\u00e0 <span class=\"_ _27\"></span>e <span class=\"_ _27\"></span>passivit\u00e0 <span class=\"_ _27\"></span>misurate <span class=\"_ _3\"></span>sulla<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>base <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>tecniche <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>valutazione <span class=\"_ _27\"></span>che<span class=\"_ _4f\"> </span></span></span>prendono a <span class=\"_ _2\"></span>riferimento <span class=\"_ _28\"></span>parametri osservabili <span class=\"_ _2\"></span>sul <span class=\"_ _2\"></span>mercato <span class=\"_ _2\"></span>(<span class=\"ffd\">comparable a<span class=\"_ _2\"></span>pproaches <span class=\"_ _2\"></span><span class=\"ff9\">\u2013<span class=\"ff3\"> <span class=\"_ _2\"></span>livello 2) <span class=\"_ _28\"></span>e priorit\u00e0<span class=\"_ _4f\"> </span></span></span></span>pi\u00f9 <span class=\"_ _27\"></span>bassa <span class=\"_ _3\"></span>ad <span class=\"_ _27\"></span>attivit\u00e0 <span class=\"_ _27\"></span>e <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _27\"></span>il <span class=\"_ _27\"></span>cui <span class=\"_ _27\"></span><span class=\"ffd\">fair <span class=\"_ _3\"></span>valu<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span></span>\u00e8 <span class=\"_ _27\"></span>calcolato <span class=\"_ _27\"></span>sulla <span class=\"_ _27\"></span>base <span class=\"_ _3\"></span>di <span class=\"_ _27\"></span>tecniche <span class=\"_ _3\"></span>di <span class=\"_ _27\"></span>valu<span class=\"_ _3\"></span>tazione <span class=\"_ _27\"></span>che<span class=\"_ _4f\"> </span>prendono a <span class=\"_ _2\"></span>riferimento <span class=\"_ _2\"></span>parametri <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>osservabili sul <span class=\"_ _2\"></span>mercato <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>quindi maggiormente <span class=\"_ _2\"></span>discrezionali<span class=\"_ _4f\"> </span>(<span class=\"ffd\">market <span class=\"_ _3\"></span>model <span class=\"_ _27\"></span><span class=\"ff9\">\u2013</span></span> <span class=\"_ _27\"></span>livello <span class=\"_ _3\"></span>3). <span class=\"_ _27\"></span><span class=\"ff9\">L\u2019utilizzo <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>tecniche <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>valutazione <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>livello <span class=\"_ _3\"></span>3, <span class=\"_ _27\"></span>adott<span class=\"_ _2\"></span>ate <span class=\"_ _3\"></span>in <span class=\"_ _27\"></span>mancanza <span class=\"_ _27\"></span>di<span class=\"_ _4f\"> </span></span>adeguati <span class=\"_ _1a\"> </span>parametri <span class=\"_ _4\"> </span>osservabili  sul <span class=\"_ _4\"> </span>mercato, <span class=\"_ _4\"> </span>si  riferisce <span class=\"_ _4\"> </span>principalmente <span class=\"_ _1a\"> </span>a <span class=\"_ _4\"> </span>valutazioni  basate <span class=\"_ _2a\"> </span>s<span class=\"_ _3\"></span>u<span class=\"_ _4f\"> </span>previsioni <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>flussi <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>cassa <span class=\"_ _27\"></span>e <span class=\"_ _29\"></span>di <span class=\"_ _27\"></span>risultati <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>conto <span class=\"_ _27\"></span>economico. <span class=\"_ _27\"></span>Tali <span class=\"_ _27\"></span>valutazioni <span class=\"_ _27\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _29\"></span>sottoposte <span class=\"_ _27\"></span>ad<span class=\"_ _4f\"> </span>analisi <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>sensitivit\u00e0 <span class=\"_ _2a\"> </span>basata <span class=\"_ _2a\"> </span>sulla <span class=\"_ _2a\"> </span>variazione <span class=\"_ _2a\"> </span>(negativa) <span class=\"_ _2b\"> </span>del<span class=\"_ _3\"></span>le <span class=\"_ _2a\"> </span>grandezze <span class=\"_ _2b\"> </span>ec<span class=\"_ _3\"></span>onomiche <span class=\"_ _2b\"> </span>applicate <span class=\"_ _2a\"> </span>a<span class=\"_ _3\"></span>i<span class=\"_ _4f\"> </span>multipli di riferimento entro intervalli ragionevoli.<span class=\"_ _4f\"> </span>C<span class=\"fs9\">REDITI FINANZIARI VALUT<span class=\"_ _3\"></span>ATI AL COSTO AMMORTIZZAT<span class=\"_ _3\"></span>O<span class=\"_ _4f\"> </span></span>Si <span class=\"_ _3\"></span>tratta <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _27\"></span>finanziarie <span class=\"_ _3\"></span>acquisite <span class=\"_ _27\"></span>dalla <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>con <span class=\"_ _27\"></span>lo <span class=\"_ _3\"></span>scopo <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>detenerle <span class=\"_ _3\"></span>fino <span class=\"_ _27\"></span>a <span class=\"_ _3\"></span>scadenza <span class=\"_ _27\"></span>per<span class=\"_ _4f\"> </span>incassarne <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>relativi <span class=\"_ _28\"></span>interessi, le <span class=\"_ _28\"></span>cui <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>vendite <span class=\"_ _28\"></span>costituiscono <span class=\"_ _2\"></span>eventi <span class=\"_ _2\"></span>incidentali. <span class=\"_ _28\"></span>Ques<span class=\"_ _3\"></span>te <span class=\"_ _28\"></span>a<span class=\"_ _3\"></span>ttivit\u00e0<span class=\"_ _4f\"> </span>finanziarie sono valutate al costo ammortizzato.<span class=\"_ _4f\"> </span>A<span class=\"fs9\">TTIVIT\u00c0 FINANZIARIE VALUTA<span class=\"_ _3\"></span>TE A FVTPL<span class=\"_ _4f\"> </span></span>Le <span class=\"_ _10\"> </span>attivit\u00e0 <span class=\"_ _10\"> </span>finanziarie, <span class=\"_ _10\"> </span>generalmente <span class=\"_ _10\"> </span>prestiti <span class=\"_ _10\"> </span>convertibili, <span class=\"_ _10\"> </span>che <span class=\"_ _10\"> </span>generano <span class=\"_ _10\"> </span>flussi <span class=\"_ _2c\"> </span>finanziari <span class=\"_ _2f\"> </span>che<span class=\"_ _4f\"> </span>prevedono <span class=\"_ _4\"> </span>l\u2019attribuzione <span class=\"_ _2a\"> </span>di <span class=\"_ _4\"> </span>azioni <span class=\"_ _4\"> </span>e/o <span class=\"_ _4\"> </span>comprendono <span class=\"_ _4\"> </span>derivati <span class=\"_ _4\"> </span>impliciti <span class=\"_ _4\"> </span>relativi <span class=\"_ _2a\"> </span>alle<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>clausole <span class=\"_ _4\"> </span>di<span class=\"_ _4f\"> </span>conversione  s<span class=\"_ _3\"></span>ono  va<span class=\"_ _3\"></span>lutate  a <span class=\"_ _2f\"> </span><span class=\"ffd\">fair  value</span> <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>le <span class=\"_ _9\"> </span>relative <span class=\"_ _9\"> </span>variazioni <span class=\"_ _9\"> </span>di  va<span class=\"_ _3\"></span>lore  imputate <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>conto<span class=\"_ _4f\"> </span>economico. Gli investimenti <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span><span class=\"ffd\">equity</span> <span class=\"_ _3\"></span>aventi <span class=\"_ _3\"></span>finalit\u00e0 di <span class=\"_ _3\"></span>impiego <span class=\"_ _3\"></span>tempor<span class=\"_ _2\"></span>aneo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>liquidit\u00e0 sono valutati <span class=\"_ _3\"></span>a <span class=\"_ _27\"></span><span class=\"ffd\">fair value<span class=\"_ _4f\"> </span></span>con le relative variazioni di valore imputate a conto economico.<span class=\"_ _4f\"> </span>S<span class=\"fs9\">TRUMENTI DERIVATI<span class=\"_ _4f\"> </span></span>Gli <span class=\"_ _27\"></span>strumenti <span class=\"_ _27\"></span>derivati <span class=\"_ _27\"></span>non <span class=\"_ _29\"></span>incorporati <span class=\"_ _27\"></span>in <span class=\"_ _27\"></span>altri <span class=\"_ _27\"></span>strumenti <span class=\"_ _29\"></span>finanziari <span class=\"_ _27\"></span>sono <span class=\"_ _27\"></span>va<span class=\"_ _3\"></span>lutati <span class=\"_ _27\"></span>a <span class=\"_ _29\"></span><span class=\"ffd\">fair <span class=\"_ _27\"></span>value<span class=\"_ _3\"></span></span> <span class=\"_ _27\"></span>con <span class=\"_ _27\"></span>le<span class=\"_ _4f\"> </span>variazioni di valore imputate direttamente a conto economico. A<span class=\"fs9\">TTIVIT\u00c0 FINANZIARIE CORRENTI VALUTA<span class=\"_ _3\"></span>TE A FVOCI </span>Le attivit\u00e0 finanziarie correnti valutate a FVOCI sono attivit\u00e0 finanziarie non derivate costituite da<span class=\"_ _4f\"> </span>investimenti <span class=\"_ _5\"></span>effettuati <span class=\"_ _a\"></span>in <span class=\"_ _5\"></span>titoli <span class=\"_ _5\"></span>obbligaziona<span class=\"_ _3\"></span>ri <span class=\"_ _5\"></span>che <span class=\"_ _5\"></span>costituiscono <span class=\"_ _a\"></span>impieghi <span class=\"_ _5\"></span>temporanei <span class=\"_ _5\"></span>di <span class=\"_ _a\"></span>liquidit\u00e0<span class=\"_ _4f\"> </span>realizzati <span class=\"_ _28\"></span>secondo <span class=\"_ _28\"></span>un <span class=\"_ _28\"></span>modello <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span><span class=\"ffd\">business<span class=\"ff3\"> <span class=\"_ _28\"></span><span class=\"ff9\">che <span class=\"_ _28\"></span>prevede <span class=\"_ _28\"></span>l\u2019incasso <span class=\"_ _28\"></span>dei <span class=\"_ _28\"></span>relativi <span class=\"_ _28\"></span>flu<span class=\"_ _2\"></span>ssi <span class=\"_ _28\"></span>finanziari <span class=\"_ _28\"></span>e <span class=\"_ _28\"></span>la <span class=\"_ _28\"></span>vendita<span class=\"_ _4f\"> </span></span></span></span>delle stesse obbligazioni al momento opportuno. I flussi finanziari di tali strumenti finanzia<span class=\"_ _3\"></span>ri sono<span class=\"_ _4f\"> </span>costituiti unicamente da interessi e capitale. Sono <span class=\"_ _3\"></span>valutate <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>FVOCI <span class=\"_ _3\"></span>contabilizzando <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>riserva <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>patrimonio <span class=\"_ _3\"></span>netto <span class=\"_ _3\"></span>le <span class=\"_ _27\"></span>variazioni <span class=\"_ _3\"></span>di <span class=\"_ _27\"></span><span class=\"ffd\">fair <span class=\"_ _27\"></span>value</span> <span class=\"_ _3\"></span>dei<span class=\"_ _4f\"> </span>titoli <span class=\"_ _28\"></span>fino <span class=\"_ _28\"></span>alla <span class=\"_ _28\"></span>data <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>dismissione<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>contabilizzando <span class=\"_ _28\"></span>a <span class=\"_ _28\"></span>conto <span class=\"_ _28\"></span>economico <span class=\"_ _28\"></span>gli <span class=\"_ _28\"></span>interessi <span class=\"_ _28\"></span>attivi <span class=\"_ _28\"></span>e <span class=\"_ _28\"></span>le <span class=\"_ _28\"></span>eventuali<span class=\"_ _4f\"> </span>svalutazioni. <span class=\"_ _2b\"> </span>Al <span class=\"_ _2a\"> </span>momento <span class=\"_ _2b\"> </span>dell\u2019eventuale <span class=\"_ _2b\"> </span>vendita <span class=\"_ _2a\"> </span>totale <span class=\"_ _2b\"> </span>o <span class=\"_ _2b\"> </span>parziale <span class=\"_ _2a\"> </span>l\u2019utile/perdita <span class=\"_ _2b\"> </span>cumulata <span class=\"_ _2b\"> </span>nella<span class=\"_ _4f\"> </span>riserva da valutazione viene riversata, in tutto o in parte, a conto economico.<span class=\"_ _4f\"> </span>Gli acquisti e le vendite di titoli vengono rilevati ed eliminati alla data di regolamento. C<span class=\"fs9\">REDITI COMMERCIALI </span>I <span class=\"_ _2f\"> </span>crediti <span class=\"_ _10\"> </span>sono <span class=\"_ _10\"> </span>iscritti <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span><span class=\"ffd\">fair <span class=\"_ _10\"> </span>value <span class=\"_ _10\"> </span></span>e <span class=\"_ _10\"> </span>successivamente <span class=\"_ _10\"> </span>valutati <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span>costo <span class=\"_ _2f\"> </span>ammortizzato. <span class=\"_ _10\"> </span>Sono<span class=\"_ _4f\"> </span>eventualmente rettificati per le somme ritenute inesigibili. D<span class=\"fs9\">ISPONIBILIT\u00c0 LIQUIDE E ME<span class=\"_ _3\"></span>ZZI EQUIVALENTI<span class=\"_ _4f\"> </span></span>Le <span class=\"_ _27\"></span>disponibilit\u00e0 <span class=\"_ _27\"></span>liquide <span class=\"_ _29\"></span>e <span class=\"_ _27\"></span>mezzi <span class=\"_ _27\"></span>equivalenti <span class=\"_ _27\"></span>comprendono <span class=\"_ _27\"></span>i <span class=\"_ _27\"></span>valori <span class=\"_ _29\"></span>numerari, <span class=\"_ _27\"></span>oss<span class=\"_ _3\"></span>ia <span class=\"_ _27\"></span>quei <span class=\"_ _27\"></span>valori <span class=\"_ _27\"></span>che<span class=\"_ _4f\"> </span>possiedono <span class=\"_ _27\"></span>i <span class=\"_ _27\"></span>requisiti <span class=\"_ _27\"></span>della <span class=\"_ _3\"></span>disponibilit\u00e0 <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>vista <span class=\"_ _27\"></span>o <span class=\"_ _27\"></span>a <span class=\"_ _3\"></span>brevis<span class=\"_ _3\"></span>simo <span class=\"_ _27\"></span>termine <span class=\"_ _27\"></span>(entro<span class=\"_ _2\"></span> <span class=\"_ _27\"></span>tre <span class=\"_ _3\"></span>mes<span class=\"_ _3\"></span>i), <span class=\"_ _27\"></span>del <span class=\"_ _27\"></span>buon<span class=\"_ _4f\"> </span>esito <span class=\"_ _27\"></span>e <span class=\"_ _27\"></span>dell\u2019assenza <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>spese <span class=\"_ _27\"></span>per <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>riscossione. <span class=\"_ _27\"></span>Le <span class=\"_ _27\"></span>oper<span class=\"_ _3\"></span><span class=\"ff3\">azioni <span class=\"_ _27\"></span>finanz<span class=\"_ _3\"></span>iarie <span class=\"_ _27\"></span>sono <span class=\"_ _3\"></span>rilev<span class=\"_ _3\"></span>ate <span class=\"_ _27\"></span>alla <span class=\"_ _27\"></span>data <span class=\"_ _27\"></span>di<span class=\"_ _4f\"> </span></span>regolamento.<span class=\"_ _4f\"> </span>Ai  fini  del <span class=\"_ _4\"> </span>Rendiconto  Finanziario,  le<span class=\"_ _2\"></span>  disponibilit\u00e0 <span class=\"_ _1a\"> </span>monetarie  nette <span class=\"_ _1a\"> </span>sono  rappresentate <span class=\"_ _4\"> </span>da<span class=\"_ _3\"></span>lle<span class=\"_ _4f\"> </span>disponibilit\u00e0 <span class=\"_ _27\"></span>liquide <span class=\"_ _27\"></span>e <span class=\"_ _27\"></span>mezzi <span class=\"_ _3\"></span>equivalenti <span class=\"_ _27\"></span>al <span class=\"_ _27\"></span>netto <span class=\"_ _27\"></span>degli <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>coperti <span class=\"_ _27\"></span>bancari <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>lla <span class=\"_ _3\"></span>data <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>riferimento <span class=\"_ _27\"></span>del<span class=\"_ _4f\"> </span>prospetto contabile. D<span class=\"fs9\">EBITI COMMERCIALI E FINANZ<span class=\"_ _3\"></span>IARI </span>I <span class=\"_ _2a\"> </span>debiti <span class=\"_ _4\"> </span>commerciali <span class=\"_ _4\"> </span>s<span class=\"_ _3\"></span>ono <span class=\"_ _2a\"> </span>is<span class=\"_ _3\"></span>critti <span class=\"_ _2a\"> </span>iniz<span class=\"_ _3\"></span>ialmente <span class=\"_ _4\"> </span>al <span class=\"_ _1a\"> </span><span class=\"ffd\">fair <span class=\"_ _2a\"> </span>value <span class=\"_ _4\"> </span></span>e <span class=\"_ _4\"> </span>valutati <span class=\"_ _4\"> </span>successivamente <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>costo<span class=\"_ _4f\"> </span>ammortizzato. Le <span class=\"_ _27\"></span>pas<span class=\"_ _3\"></span>sivit\u00e0 <span class=\"_ _27\"></span>finanziarie <span class=\"_ _29\"></span>sono <span class=\"_ _27\"></span>rilevate <span class=\"_ _29\"></span>ed <span class=\"_ _29\"></span>esposte <span class=\"_ _27\"></span>al <span class=\"_ _27\"></span>cos<span class=\"_ _3\"></span>to <span class=\"_ _27\"></span>ammortizzato <span class=\"_ _29\"></span>utilizzando <span class=\"_ _27\"></span>il <span class=\"_ _29\"></span>metodo <span class=\"_ _29\"></span>del<span class=\"_ _4f\"> </span>tasso di interesse effettivo. B<span class=\"fs9\">ENEFICI PER I DIPENDENTI <span class=\"_ _3\"></span>E COSTI DEL PERSONALE </span>I <span class=\"_ _2a\"> </span>benefici <span class=\"_ _4\"> </span>garantiti <span class=\"_ _2a\"> </span>ai <span class=\"_ _4\"> </span>dipendenti <span class=\"_ _2a\"> </span>eroga<span class=\"_ _3\"></span>ti <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"> </span>coincidenza<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>o <span class=\"_ _2a\"> </span>s<span class=\"_ _3\"></span>uccessivamente <span class=\"_ _2b\"> </span>alla<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>cessazione <span class=\"_ _4\"> </span>del<span class=\"_ _4f\"> </span>rapporto <span class=\"_ _4\"> </span>di  lavoro <span class=\"_ _4\"> </span>attraverso <span class=\"_ _1a\"> </span>programmi <span class=\"_ _4\"> </span>a  benefi<span class=\"_ _2\"></span>ci <span class=\"_ _4\"> </span>definiti  sono <span class=\"_ _4\"> </span>riconosciuti <span class=\"_ _4\"> </span>nel  periodo <span class=\"_ _4\"> </span>di<span class=\"_ _4f\"> </span>maturazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>diritto. <span class=\"_ _28\"></span>La pas<span class=\"_ _2\"></span>sivit\u00e0 <span class=\"_ _2\"></span>relativa <span class=\"_ _28\"></span>ai programmi <span class=\"_ _28\"></span>a benefici<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>definiti, <span class=\"_ _2\"></span>al <span class=\"_ _28\"></span>netto <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>eventuali<span class=\"_ _4f\"> </span>attivit\u00e0 <span class=\"_ _28\"></span>al <span class=\"_ _28\"></span>servizio <span class=\"_ _28\"></span>del <span class=\"_ _28\"></span>piano, <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _28\"></span>determinata <span class=\"_ _28\"></span>sulla <span class=\"_ _28\"></span>base <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>ipotesi <span class=\"_ _28\"></span>attuariali <span class=\"_ _28\"></span>ed <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _28\"></span>rilevata <span class=\"_ _28\"></span>per <span class=\"_ _28\"></span>compe<span class=\"_ _3\"></span>tenza<span class=\"_ _4f\"> </span>coerentemente <span class=\"_ _29\"></span>alle <span class=\"_ _29\"></span>pres<span class=\"_ _3\"></span>tazioni <span class=\"_ _29\"></span>di <span class=\"_ _5\"></span>lavoro <span class=\"_ _29\"></span>n<span class=\"ff9\">ecessarie <span class=\"_ _29\"></span>per <span class=\"_ _5\"></span>l\u2019ottenimento <span class=\"_ _29\"></span>dei <span class=\"_ _5\"></span>benefici; <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>valutazione<span class=\"_ _4f\"> </span></span>della passivit\u00e0 \u00e8 effettuata da attuari indipendenti. La <span class=\"_ _29\"></span>Societ\u00e0 <span class=\"_ _29\"></span>riconosce <span class=\"_ _5\"></span>benefici <span class=\"_ _29\"></span>addizionali <span class=\"_ _29\"></span>ad <span class=\"_ _29\"></span>alc<span class=\"_ _3\"></span>uni <span class=\"_ _29\"></span>dipendenti <span class=\"_ _29\"></span>attraverso <span class=\"_ _5\"></span>piani <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>incentivazione.<span class=\"_ _4f\"> </span>Attualmente sono in essere un piano di <span class=\"ffd\">stock option </span>e un piano di <span class=\"ffd\">performance shares. </span>Secondo <span class=\"_ _a\"> </span>quanto <span class=\"_ _2b\"> </span>stabilito <span class=\"_ _a\"></span>dall\u2019IFRS <span class=\"_ _2b\"> </span>2 <span class=\"_ _a\"> </span>\u2013<span class=\"ff3\"> <span class=\"_ _2b\"> </span><span class=\"ffd\">Pagamenti <span class=\"_ _a\"> </span>basati<span class=\"_ _3\"></span> <span class=\"_ _a\"> </span>su <span class=\"_ _a\"> </span>azioni <span class=\"_ _2b\"> </span></span></span>\u2013<span class=\"ff3\"> <span class=\"_ _2b\"> </span>tali <span class=\"_ _a\"> </span>piani <span class=\"_ _a\"> </span>rappres<span class=\"_ _3\"></span>entano <span class=\"_ _a\"> </span>una<span class=\"_ _4f\"> </span></span>componente <span class=\"_ _27\"></span>della <span class=\"_ _27\"></span>retribu<span class=\"_ _2\"></span>zione <span class=\"_ _27\"></span>dei <span class=\"_ _3\"></span>bene<span class=\"_ _3\"></span>ficiari <span class=\"_ _3\"></span>e <span class=\"_ _27\"></span>prevedono <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>modalit\u00e0 <span class=\"_ _27\"></span>del <span class=\"_ _27\"></span><span class=\"ff12\">\u201cequity <span class=\"_ _27\"></span>settlement\u201d <span class=\"_ _3\"></span></span>come<span class=\"_ _4f\"> </span>da <span class=\"_ _29\"></span>regolamento. <span class=\"_ _29\"></span>Pertanto <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>cos<span class=\"_ _3\"></span>to <span class=\"_ _27\"></span>rela<span class=\"_ _3\"></span>tivo <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>rappresentato <span class=\"_ _29\"></span>dal <span class=\"_ _5\"></span><span class=\"ffd\">fa<span class=\"_ _3\"></span>ir <span class=\"_ _29\"></span>value <span class=\"_ _29\"></span></span>degli <span class=\"_ _29\"></span>strumenti <span class=\"_ _29\"></span>finanziari<span class=\"_ _4f\"> </span>attribuiti<span class=\"ffd\"> <span class=\"_ _27\"></span></span>alla <span class=\"_ _27\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _27\"></span>assegnazione <span class=\"_ _3\"></span>ed <span class=\"_ _27\"></span>\u00e8 <span class=\"_ _27\"></span>rilevato <span class=\"_ _3\"></span>a <span class=\"_ _27\"></span>conto <span class=\"_ _27\"></span>economico <span class=\"_ _27\"></span>lungo <span class=\"_ _3\"></span>il <span class=\"_ _27\"></span>periodo <span class=\"_ _27\"></span>intercorrente<span class=\"_ _4f\"> </span>tra <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>data <span class=\"_ _29\"></span>di <span class=\"_ _27\"></span>asseg<span class=\"_ _3\"></span>nazione <span class=\"_ _27\"></span>e <span class=\"_ _29\"></span>quella <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>maturazione <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>contropartita <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>patrimonio <span class=\"_ _27\"></span>netto. <span class=\"_ _5\"></span>Una<span class=\"_ _4f\"> </span>quota <span class=\"_ _2b\"> </span>del <span class=\"_ _2a\"> </span>piano <span class=\"_ _2b\"> </span>ha<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>avuto <span class=\"_ _2b\"> </span>modalit\u00e0 <span class=\"_ _2a\"> </span>di <span class=\"_ _2b\"> </span>esercizio <span class=\"_ _2a\"> </span><span class=\"ff12\">\u201ccash <span class=\"_ _2b\"> </span>settlement\u201d <span class=\"_ _2a\"> </span></span>come <span class=\"_ _2a\"> </span>da <span class=\"_ _2b\"> </span>regolamento, <span class=\"_ _2a\"> </span>il <span class=\"_ _2b\"> </span>costo<span class=\"_ _4f\"> </span>relativo, <span class=\"_ _28\"></span>rappresentato <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>al <span class=\"_ _28\"></span>corrispettivo <span class=\"_ _28\"></span>erogato, <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _28\"></span>s<span class=\"_ _3\"></span>tato <span class=\"_ _28\"></span>rilevato <span class=\"_ _28\"></span>a <span class=\"_ _28\"></span>conto <span class=\"_ _28\"></span>economico <span class=\"_ _2\"></span>lungo <span class=\"_ _28\"></span>il <span class=\"_ _28\"></span>periodo<span class=\"_ _4f\"> </span>intercorrente tra <span class=\"_ _2\"></span>la data <span class=\"_ _2\"></span>di assegnazione <span class=\"_ _2\"></span>e quell<span class=\"_ _2\"></span>a della<span class=\"_ _2\"></span> maturazione <span class=\"_ _2\"></span>con contropartita una <span class=\"_ _2\"></span>riduzione<span class=\"_ _4f\"> </span>delle disponibilit\u00e0 liquide.<span class=\"_ _4f\"> </span>Al <span class=\"_ _3\"></span>momento <span class=\"_ _3\"></span>dell\u2019esercizio <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>opzi<span class=\"_ _3\"></span>oni <span class=\"_ _3\"></span><span class=\"ff12\">\u201cequity <span class=\"_ _3\"></span>settled\u201d<span class=\"ff3\"> <span class=\"_ _27\"></span>da <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>beneficiari <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>trasferimento<span class=\"_ _4f\"> </span></span></span>di azioni proprie <span class=\"_ _2\"></span>a fronte <span class=\"_ _2\"></span>della liquidit\u00e0 ric<span class=\"_ _2\"></span>evuta viene <span class=\"_ _2\"></span>stornata la ris<span class=\"_ _2\"></span>erva per piani <span class=\"_ _2\"></span>di <span class=\"ffd\">stock option</span> per<span class=\"_ _4f\"> </span>la <span class=\"_ _29\"></span>quota <span class=\"_ _29\"></span>a<span class=\"_ _3\"></span>ttribuibile <span class=\"_ _29\"></span>alle <span class=\"_ _29\"></span>opzioni <span class=\"_ _5\"></span>esercitate, <span class=\"_ _29\"></span>viene <span class=\"_ _29\"></span>stornata <span class=\"_ _29\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _29\"></span>riserva <span class=\"_ _5\"></span>per <span class=\"_ _29\"></span>azioni <span class=\"_ _29\"></span>proprie <span class=\"_ _29\"></span>in <span class=\"_ _5\"></span>base <span class=\"_ _29\"></span>al<span class=\"_ _4f\"> </span>costo <span class=\"_ _9\"> </span>medio <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>azioni <span class=\"_ _9\"> </span>cedute <span class=\"_ _9\"> </span>e <span class=\"_ _2f\"> </span>viene  rilevato <span class=\"_ _9\"> </span>il <span class=\"_ _9\"> </span>differenziale <span class=\"_ _2f\"> </span>residuo  quale <span class=\"_ _2f\"> </span><span class=\"ffd\">plus-minus</span> <span class=\"_ _9\"> </span>su<span class=\"_ _4f\"> </span>negoziazione <span class=\"_ _2b\"> </span>azioni <span class=\"_ _2a\"> </span>proprie <span class=\"_ _2b\"> </span>con <span class=\"_ _2a\"> </span>contropartita <span class=\"_ _2b\"> </span>la <span class=\"_ _2a\"> </span>riserva <span class=\"_ _2b\"> </span>sovrapprezzo <span class=\"_ _2a\"> </span>azioni, <span class=\"_ _2b\"> </span>secondo <span class=\"_ _2a\"> </span>la <span class=\"_ _2a\"> </span><span class=\"ffd\">policy<span class=\"_ _4f\"> </span></span>contabile adottata.<span class=\"_ _4f\"> </span>Analogamente al momento del <span class=\"_ _3\"></span>trasferimento di azioni proprie corrispondenti al<span class=\"_ _3\"></span>le <span class=\"_ _3\"></span><span class=\"ffd\">performance shares<span class=\"_ _4f\"> </span></span>maturate <span class=\"_ _5\"></span>viene <span class=\"_ _29\"></span>s<span class=\"_ _3\"></span>tornata <span class=\"_ _29\"></span>la <span class=\"_ _5\"></span>riserva <span class=\"_ _5\"></span>per <span class=\"_ _29\"></span>pia<span class=\"_ _3\"></span>ni <span class=\"_ _29\"></span>di <span class=\"_ _a\"></span><span class=\"ffd\">performance <span class=\"_ _29\"></span>shares</span> <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>quota <span class=\"_ _29\"></span>attribuibile <span class=\"_ _5\"></span>alle <span class=\"_ _5\"></span><span class=\"ffd\">un<span class=\"_ _3\"></span>its<span class=\"_ _4f\"> </span></span>esercitate <span class=\"_ _3\"></span>e quindi <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>azioni trasferite, <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>stornata <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>riserva per <span class=\"_ _3\"></span>azioni <span class=\"_ _3\"></span>proprie in <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo<span class=\"_ _4f\"> </span>medio <span class=\"_ _27\"></span>delle <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>zioni <span class=\"_ _27\"></span>cedute <span class=\"_ _3\"></span>e <span class=\"_ _27\"></span>viene <span class=\"_ _27\"></span>rilevato <span class=\"_ _27\"></span>il <span class=\"_ _27\"></span>differe<span class=\"_ _2\"></span>nziale <span class=\"_ _27\"></span>residuo <span class=\"_ _27\"></span>quale <span class=\"_ _27\"></span><span class=\"ffd\">plus-minus</span> <span class=\"_ _27\"></span>su <span class=\"_ _27\"></span>negoziazione<span class=\"_ _4f\"> </span>azioni proprie <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>contropartita <span class=\"_ _2\"></span>la riserva <span class=\"_ _2\"></span>sovrapprezzo <span class=\"_ _2\"></span>azioni, secondo <span class=\"_ _2\"></span>la <span class=\"ffd\">policy<span class=\"_ _2\"></span><span class=\"ff3\"> contabile <span class=\"_ _2\"></span>adottata.<span class=\"_ _4f\"> </span></span></span>A<span class=\"fs9\">ZIONI PROPRIE </span>Le <span class=\"_ _3\"></span>azioni <span class=\"_ _3\"></span>proprie <span class=\"_ _27\"></span>possedute da<span class=\"_ _3\"></span>lla <span class=\"_ _3\"></span>capogruppo <span class=\"_ _27\"></span>sono iscritte <span class=\"_ _27\"></span>a <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>pa<span class=\"_ _3\"></span>trimonio netto <span class=\"_ _3\"></span>nel<span class=\"_ _3\"></span>la<span class=\"_ _4f\"> </span>riserva negativa per azioni proprie. Il costo originario delle azioni proprie ed i ricavi derivanti da<span class=\"_ _3\"></span>lle<span class=\"_ _4f\"> </span>eventuali <span class=\"_ _4\"> </span>vendite <span class=\"_ _4\"> </span>successive <span class=\"_ _4\"> </span>s<span class=\"_ _3\"></span>ono <span class=\"_ _4\"> </span>rilevati <span class=\"_ _4\"> </span>come <span class=\"_ _1a\"> </span>movi<span class=\"_ _3\"></span>menti <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>patrimonio<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>netto <span class=\"_ _4\"> </span>imputando <span class=\"_ _4\"> </span>il<span class=\"_ _4f\"> </span>differenziale <span class=\"_ _2e\"> </span>quale <span class=\"_ _2e\"> </span><span class=\"ffd\">plu<span class=\"_ _3\"></span>s-minus</span> <span class=\"_ _2e\"> </span>su <span class=\"_ _2e\"> </span>negoziazione <span class=\"_ _2e\"> </span>azioni <span class=\"_ _2e\"> </span>proprie <span class=\"_ _2e\"> </span>con <span class=\"_ _2e\"> </span>contropartita <span class=\"_ _2e\"> </span>la <span class=\"_ _6\"> </span>riserva<span class=\"_ _4f\"> </span>sovrapprezzo azioni, secondo la <span class=\"ffd\">policy</span> contabile adottata. R<span class=\"fs9\">ICAVI </span>I <span class=\"_ _a\"> </span>ricavi <span class=\"_ _2b\"> </span>sono <span class=\"_ _2b\"> </span>rilevati <span class=\"_ _a\"> </span>nel <span class=\"_ _2b\"> </span>momento <span class=\"_ _a\"> </span>in <span class=\"_ _2b\"> </span>cui <span class=\"_ _2b\"> </span>il <span class=\"_ _a\"> </span>cliente <span class=\"_ _a\"> </span>acquisisce <span class=\"_ _2b\"> </span>il <span class=\"_ _a\"> </span>controllo <span class=\"_ _2b\"> </span>sui <span class=\"_ _2b\"> </span>servizi <span class=\"_ _a\"> </span>prestati <span class=\"_ _2b\"> </span>e,<span class=\"_ _4f\"> </span>conseguentemente, <span class=\"_ _2\"></span>qu<span class=\"_ _2\"></span>ando <span class=\"_ _28\"></span>lo <span class=\"_ _2\"></span>stesso <span class=\"_ _2\"></span>ha <span class=\"_ _28\"></span>la <span class=\"_ _2\"></span>capacit\u00e0 <span class=\"_ _28\"></span>di <span class=\"_ _2\"></span>dirigerne <span class=\"_ _28\"></span>l\u2019uso <span class=\"_ _2\"></span>e <span class=\"_ _28\"></span>ottenerne i <span class=\"_ _28\"></span>benefici. <span class=\"_ _2\"></span>Nel <span class=\"_ _28\"></span>cas<span class=\"_ _3\"></span>o<span class=\"_ _4f\"> </span>in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>il <span class=\"_ _28\"></span>contratto prevede <span class=\"_ _28\"></span>una parte <span class=\"_ _28\"></span>del corrispettivo <span class=\"_ _2\"></span>variabile <span class=\"_ _2\"></span>in <span class=\"_ _28\"></span>base <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>verificarsi <span class=\"_ _28\"></span>o meno <span class=\"_ _28\"></span>di alcun<span class=\"_ _2\"></span>i<span class=\"_ _4f\"> </span>eventi <span class=\"_ _27\"></span>futuri, <span class=\"_ _29\"></span>la <span class=\"_ _27\"></span>stima <span class=\"_ _29\"></span>della <span class=\"_ _27\"></span>parte <span class=\"_ _29\"></span>variabile <span class=\"_ _27\"></span>viene <span class=\"_ _27\"></span>inclusa<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>nei <span class=\"_ _27\"></span>ricavi <span class=\"_ _27\"></span>s<span class=\"_ _3\"></span>olo <span class=\"_ _27\"></span>se <span class=\"_ _27\"></span>il <span class=\"_ _29\"></span>loro <span class=\"_ _27\"></span>verificarsi <span class=\"_ _29\"></span>risulta<span class=\"_ _4f\"> </span>altamente probabile. In caso di transazioni che<span class=\"_ _2\"></span> prevedono la prestazione cont<span class=\"_ _2\"></span>estuale di pi\u00f9 servizi,<span class=\"_ _4f\"> </span>il <span class=\"_ _27\"></span>prezz<span class=\"_ _3\"></span>o <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>vendita <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _27\"></span>allocato <span class=\"_ _29\"></span>in <span class=\"_ _27\"></span>base <span class=\"_ _29\"></span>al <span class=\"_ _27\"></span>prezzo <span class=\"_ _27\"></span>che <span class=\"_ _29\"></span>la <span class=\"_ _27\"></span>societ\u00e0 <span class=\"_ _27\"></span>applic<span class=\"_ _3\"></span>herebbe <span class=\"_ _27\"></span>ai <span class=\"_ _27\"></span>clienti <span class=\"_ _29\"></span>qualora <span class=\"_ _27\"></span>gli<span class=\"_ _4f\"> </span>stessi <span class=\"_ _2c\"> </span>servizi <span class=\"_ _1d\"> </span>inclusi <span class=\"_ _2c\"> </span>nel <span class=\"_ _2c\"> </span>contratto <span class=\"_ _2c\"> </span>foss<span class=\"_ _3\"></span>ero <span class=\"_ _2c\"> </span>venduti <span class=\"_ _2c\"> </span>s<span class=\"_ _3\"></span>ingolarmente<span class=\"_ _3\"></span><span class=\"ff1 fs17\">.</span> <span class=\"_ _2c\"> </span>Secondo <span class=\"_ _2c\"> </span>la <span class=\"_ _1d\"> </span>tipologia <span class=\"_ _2c\"> </span>di<span class=\"_ _4f\"> </span>operazione, i ricavi sono rilevati sulla base dei criteri specifici di seguito riportati:<span class=\"_ _4f\"> </span> -<span class=\"ff6\"> <span class=\"_ _43\"> </span></span>i <span class=\"_ _27\"></span>ricavi<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>per <span class=\"_ _29\"></span><span class=\"ls9\">la</span> <span class=\"_ _29\"></span>prestazione <span class=\"_ _29\"></span>di <span class=\"_ _27\"></span>s<span class=\"_ _3\"></span>ervizi <span class=\"_ _29\"></span>di <span class=\"_ _27\"></span><span class=\"ffd\">advisory/investment<span class=\"_ _3\"></span></span> <span class=\"_ _27\"></span><span class=\"ffd\">banking</span> <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>rilevati <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>riferimento<span class=\"_ _4f\"> </span>allo <span class=\"_ _2a\"> </span>stato <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>completamento <span class=\"_ _2a\"> </span>delle <span class=\"_ _2a\"> </span>attivit\u00e0. <span class=\"_ _2a\"> </span>Per <span class=\"_ _2a\"> </span>ragioni <span class=\"_ _2a\"> </span>pratiche, <span class=\"_ _2a\"> </span>qua<span class=\"_ _3\"></span>ndo <span class=\"_ _2a\"> </span>i <span class=\"_ _2b\"> </span>servizi <span class=\"_ _4\"> </span>sono <span class=\"_ _2a\"> </span>resi<span class=\"_ _4f\"> </span>attraverso <span class=\"_ _2\"></span><span class=\"lsa\">un<span class=\"ls0\"> <span class=\"_ _28\"></span>numero <span class=\"_ _2\"></span>indeterminato <span class=\"_ _28\"></span>di <span class=\"_ _2\"></span>azioni <span class=\"_ _2\"></span><span class=\"ls9\">in<span class=\"ls0\"> <span class=\"_ _28\"></span><span class=\"lsa\">un<span class=\"ls0\"> <span class=\"_ _2\"></span>determinato <span class=\"_ _2\"></span>periodo <span class=\"_ _28\"></span>di <span class=\"_ _2\"></span>tempo, <span class=\"_ _2\"></span>i <span class=\"_ _28\"></span>ricavi <span class=\"_ _2\"></span>sono<span class=\"_ _4f\"> </span></span></span></span></span></span></span>rilevati <span class=\"_ _29\"></span>a <span class=\"_ _5\"></span>quote <span class=\"_ _29\"></span>costanti <span class=\"_ _5\"></span>nel <span class=\"_ _29\"></span>determinato <span class=\"_ _5\"></span>periodo <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>tempo <span class=\"_ _5\"></span>a <span class=\"_ _29\"></span>meno <span class=\"_ _5\"></span>che <span class=\"_ _29\"></span>sia <span class=\"_ _29\"></span>evidente <span class=\"_ _5\"></span>che <span class=\"_ _29\"></span>altri<span class=\"_ _4f\"> </span>metodi rappresentino <span class=\"ls9\">in</span> modo migliore <span class=\"ls9\">lo</span> stadio di completamento della prestazione; -<span class=\"ff6\"> <span class=\"_ _43\"> </span></span><span class=\"ls9\">le</span> <span class=\"_ _5\"></span><span class=\"ffd\">success <span class=\"_ _a\"> </span>fee <span class=\"_ _a\"> </span></span>che <span class=\"_ _5\"></span>maturano <span class=\"_ _a\"></span><span class=\"lsb\">al</span> <span class=\"_ _5\"></span>momento <span class=\"_ _5\"></span><span class=\"ff9\">del<span class=\"_ _3\"></span>l\u2019esecuzione</span> <span class=\"_ _5\"></span>di <span class=\"_ _a\"></span><span class=\"lsa\">un</span> <span class=\"_ _5\"></span>atto <span class=\"_ _a\"></span>significativo, <span class=\"_ _5\"></span>sono <span class=\"_ _a\"></span>rilevate<span class=\"_ _4f\"> </span>come ricavi quando <span class=\"ff9\">l\u2019atto</span> significativo \u00e8 stato completato;<span class=\"_ _4f\"> </span>-<span class=\"ff6\"> <span class=\"_ _43\"> </span></span><span class=\"ls9\">le</span> <span class=\"_ _29\"></span>componenti <span class=\"_ _29\"></span>variabili <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>ricavo <span class=\"_ _29\"></span>per <span class=\"_ _5\"></span><span class=\"ls9\">la</span> <span class=\"_ _29\"></span>prestazione <span class=\"_ _27\"></span>di <span class=\"_ _29\"></span>s<span class=\"_ _3\"></span>ervizi <span class=\"_ _27\"></span>dive<span class=\"_ _3\"></span>rse <span class=\"_ _29\"></span>dalle <span class=\"_ _29\"></span><span class=\"ffd\">success <span class=\"_ _27\"></span>fee</span> <span class=\"_ _29\"></span>vengono<span class=\"_ _4f\"> </span>rilevate <span class=\"_ _3\"></span>con <span class=\"_ _27\"></span>riferimento <span class=\"_ _3\"></span>allo <span class=\"_ _27\"></span>stato <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>completamento <span class=\"_ _27\"></span>nella <span class=\"_ _3\"></span>misura <span class=\"_ _27\"></span><span class=\"ls9\">in</span> cui<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>ltamente <span class=\"_ _3\"></span>probabile<span class=\"_ _4f\"> </span>che <span class=\"_ _27\"></span>quando <span class=\"_ _27\"></span>successivamente <span class=\"_ _27\"></span>sar\u00e0 <span class=\"_ _27\"></span>risolta <span class=\"_ _27\"></span>l'incertezza <span class=\"_ _27\"></span>associata <span class=\"_ _27\"></span><span class=\"lsb\">al</span> <span class=\"_ _27\"></span>corrispettivo <span class=\"_ _3\"></span>variabi<span class=\"_ _3\"></span>le <span class=\"_ _27\"></span>non <span class=\"_ _27\"></span><span class=\"ls3\">si<span class=\"_ _4f\"> </span></span>verifichi <span class=\"lsa\">un</span> significativo aggiustamento <span class=\"lsb\">al</span> ribasso dell'importo dei ricavi cumulati rilevati.<span class=\"_ _4f\"> </span>Nel caso in cui non <span class=\"_ _2\"></span>sia possibile determinare <span class=\"_ _2\"></span>attendibilmente il valore <span class=\"_ _2\"></span>dei ricavi, questi ultimi <span class=\"_ _2\"></span>sono<span class=\"_ _4f\"> </span>rilevati fino a concorrenza dei costi sostenuti che si ritiene saranno recuperati. P<span class=\"fs9\">ROVENTI ED ONERI DERIVA<span class=\"_ _3\"></span>NTI DALLA CESSIONE DI TITOLI </span>I <span class=\"_ _2b\"> </span>proventi <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>oneri <span class=\"_ _2b\"> </span>derivanti <span class=\"_ _2b\"> </span>dalla <span class=\"_ _2b\"> </span>cessione <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>titoli <span class=\"_ _2b\"> </span>classificati <span class=\"_ _2b\"> </span>tra <span class=\"_ _2b\"> </span>le <span class=\"_ _2b\"> </span>attivit\u00e0 <span class=\"_ _2b\"> </span>finanziarie <span class=\"_ _2b\"> </span>correnti<span class=\"_ _4f\"> </span>valutate <span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>FVOCI <span class=\"_ _5\"></span>vengono <span class=\"_ _a\"></span>rilevati <span class=\"_ _5\"></span>per <span class=\"_ _a\"></span>competenza <span class=\"_ _5\"></span>sulla <span class=\"_ _5\"></span>base <span class=\"_ _a\"> </span>della <span class=\"_ _5\"></span>data <span class=\"_ _a\"></span>valuta <span class=\"_ _5\"></span>dell\u2019operazione,<span class=\"_ _4f\"> </span>imputando  a  conto <span class=\"_ _9\"> </span>economico  anche  le  variazioni  di <span class=\"_ _9\"> </span><span class=\"ffd\">fair  value  </span>prece<span class=\"_ _3\"></span>dentemente  imputate  a<span class=\"_ _4f\"> </span>patrimonio netto.<span class=\"_ _4f\"> </span> P<span class=\"fs9\">ROVENTI ED ONERI FINANZIA<span class=\"_ _3\"></span>RI </span>I <span class=\"_ _27\"></span>proventi <span class=\"_ _5\"></span>ed <span class=\"_ _29\"></span>oneri <span class=\"_ _29\"></span>finanziari <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>rilevati <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>competenza <span class=\"_ _29\"></span>sulla <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>degli <span class=\"_ _29\"></span>interessi <span class=\"_ _29\"></span>maturati <span class=\"_ _29\"></span>sul<span class=\"_ _4f\"> </span>valore netto delle relative attivit\u00e0 e passivit\u00e0 finanziarie utilizzando il tasso di interesse effettivo. D<span class=\"fs9\">IVIDENDI<span class=\"_ _4f\"> </span></span>I <span class=\"_ _a\"></span>dividendi <span class=\"_ _a\"></span>sono <span class=\"_ _a\"></span>rilevati <span class=\"_ _a\"> </span>nell\u2019esercizio <span class=\"_ _a\"> </span>nel<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>quale <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>stabilito <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>diritto <span class=\"_ _a\"></span>degli <span class=\"_ _a\"> </span>azionis<span class=\"_ _3\"></span>ti <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>ricevere <span class=\"_ _a\"></span>il<span class=\"_ _4f\"> </span>relativo <span class=\"_ _2\"></span>pagamento. <span class=\"_ _28\"></span>Relativamente <span class=\"_ _2\"></span>ai <span class=\"_ _28\"></span>dividendi<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>rice<span class=\"_ _3\"></span>vuti <span class=\"_ _28\"></span>da <span class=\"_ _2\"></span>partecipazioni <span class=\"_ _2\"></span>valut<span class=\"_ _2\"></span>ate <span class=\"_ _2\"></span>con <span class=\"_ _28\"></span>il <span class=\"_ _2\"></span>metodo <span class=\"_ _28\"></span>del<span class=\"_ _4f\"> </span>patrimonio netto, questi sono rilevati a riduzione del valore della partecipazione. I<span class=\"fs9\">MPOSTE SUL REDDITO </span>Le <span class=\"_ _4\"> </span>imposte  correnti <span class=\"_ _4\"> </span>sul <span class=\"_ _4\"> </span>reddito <span class=\"_ _1a\"> </span>del <span class=\"_ _4\"> </span>periodo  sono <span class=\"_ _2a\"> </span>dete<span class=\"_ _3\"></span>rminate <span class=\"_ _4\"> </span>in  base <span class=\"_ _2a\"> </span>alla  stima <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>reddito<span class=\"_ _4f\"> </span>imponibile <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>conformit\u00e0 <span class=\"_ _27\"></span>alle dis<span class=\"_ _3\"></span>posizioni <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>vigore. <span class=\"_ _3\"></span>Le <span class=\"_ _3\"></span>imposte <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>reddito <span class=\"_ _3\"></span>differite <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>anticipate<span class=\"_ _4f\"> </span>sono calcolate sulle <span class=\"_ _2\"></span>differenze temporanee tra <span class=\"_ _2\"></span>i valori patr<span class=\"_ _2\"></span>imoniali iscritti nel prospetto contabile <span class=\"_ _2\"></span>e<span class=\"_ _4f\"> </span>i <span class=\"_ _5\"></span>corrispondenti <span class=\"_ _5\"></span>va<span class=\"_ _3\"></span>lori <span class=\"_ _5\"></span>riconosciuti <span class=\"_ _5\"></span>ai <span class=\"_ _5\"></span>fini <span class=\"_ _5\"></span>fiscali.<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>L\u2019iscrizione <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>attivit\u00e0 <span class=\"_ _a\"></span>per <span class=\"_ _29\"></span>imposte <span class=\"_ _5\"></span>a<span class=\"_ _3\"></span>nticipate <span class=\"_ _5\"></span>\u00e8<span class=\"_ _4f\"> </span>effettuata <span class=\"_ _29\"></span>quando <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>recupero <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>ritenuto <span class=\"_ _29\"></span>probabile, <span class=\"_ _29\"></span>cio\u00e8 <span class=\"_ _5\"></span>quando <span class=\"_ _29\"></span>si <span class=\"_ _29\"></span>prevede <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>possano <span class=\"_ _29\"></span>rendersi<span class=\"_ _4f\"> </span>disponibili in <span class=\"_ _28\"></span>futuro utili <span class=\"_ _2\"></span>fiscali <span class=\"_ _2\"></span>sufficienti <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>permettere <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>tale <span class=\"_ _28\"></span>a<span class=\"_ _3\"></span>ttivit\u00e0 po<span class=\"_ _2\"></span>ssa <span class=\"_ _2\"></span>essere <span class=\"_ _2\"></span>realizzata. <span class=\"_ _2\"></span>L<span class=\"_ _2\"></span>a<span class=\"_ _4f\"> </span>recuperabilit\u00e0 delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>imposte <span class=\"_ _2\"></span>anticipate v<span class=\"_ _2\"></span>iene <span class=\"_ _2\"></span>riesaminata <span class=\"_ _2\"></span>ad ogni <span class=\"_ _2\"></span>chi<span class=\"_ _2\"></span>usura di <span class=\"_ _2\"></span>periodo. <span class=\"_ _2\"></span>Le<span class=\"_ _4f\"> </span>imposte differite sono sempre rilevate in ottemperanza a quanto richiesto dallo IAS 12. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "I<span class=\"fs9\">MMOBILI</span>,<span class=\"fs9\"> IMPIANTI E<span class=\"_ _3\"></span> MACCHINARI<span class=\"_ _4f\"> </span></span>Le <span class=\"_ _4\"> </span>immobilizza<span class=\"_ _3\"></span>zioni <span class=\"_ _1a\"> </span>materiali <span class=\"_ _4\"> </span>sono  rilevat<span class=\"_ _2\"></span>e <span class=\"_ _4\"> </span>a<span class=\"_ _3\"></span>l <span class=\"_ _4\"> </span>costo  storico, <span class=\"_ _4\"> </span>comprensivo <span class=\"_ _4\"> </span>dei  costi <span class=\"_ _4\"> </span>accessori<span class=\"_ _4f\"> </span>direttamente <span class=\"_ _4\"> </span>imputabili <span class=\"_ _4\"> </span>e <span class=\"_ _2a\"> </span>necessari <span class=\"_ _4\"> </span>alla <span class=\"_ _4\"> </span>messa <span class=\"_ _4\"> </span>in <span class=\"_ _2a\"> </span>funzione <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>bene <span class=\"_ _4\"> </span>per <span class=\"_ _2a\"> </span>l\u2019uso <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>cui <span class=\"_ _4\"> </span>\u00e8 <span class=\"_ _2a\"> </span>stato<span class=\"_ _4f\"> </span>acquistato. Qualora parti s<span class=\"_ _2\"></span>ignificative di tali immobilizzazioni materiali abbiano differenti vite util<span class=\"_ _2\"></span>i,<span class=\"_ _4f\"> </span>tali componenti sono contabilizzate separatamente. Le <span class=\"_ _a\"> </span>immobiliz<span class=\"_ _3\"></span>zazioni <span class=\"_ _2b\"> </span>materiali <span class=\"_ _a\"> </span>sono <span class=\"_ _2b\"> </span>esposte <span class=\"_ _a\"> </span>al <span class=\"_ _2b\"> </span>netto <span class=\"_ _2b\"> </span>dei <span class=\"_ _a\"> </span>rela<span class=\"_ _3\"></span>tivi <span class=\"_ _a\"> </span>ammortamenti <span class=\"_ _2b\"> </span>accumulati <span class=\"_ _a\"></span>e <span class=\"_ _2b\"> </span>di<span class=\"_ _4f\"> </span>eventuali perdite di valore determinate secondo le modalit\u00e0 descritte nel seguito. L\u2019ammortamento \u00e8 calcolato in <span class=\"_ _3\"></span>quote costanti in <span class=\"_ _3\"></span>base alla vita utile stimata del bene per <span class=\"_ _3\"></span>l\u2019impresa,<span class=\"_ _4f\"> </span>che <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _28\"></span>riesaminata <span class=\"_ _28\"></span>con <span class=\"_ _28\"></span>periodicit\u00e0 <span class=\"_ _28\"></span>annuale. <span class=\"_ _28\"></span>Eventuali <span class=\"_ _28\"></span>cambiamenti, <span class=\"_ _28\"></span>laddove <span class=\"_ _28\"></span>necessari, <span class=\"_ _28\"></span>sono <span class=\"_ _28\"></span>apportati<span class=\"_ _4f\"> </span>con applicazione prospettica; le principali aliquote economico-tecniche utilizzate sono le seguenti:<table class=\"s w211 heb\" id=\"_18e38ad1-2852-4e55-a606-22f6cf0f0c4b\"><tr><td class=\"c x1b8 yc4a w65 h4d\"><div class=\"t m0 x17 h6 y329 ff3 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1b9 yc4a w66 h4d\"><div class=\"t m0 x17 h6 y329 ff3 fs1 fc0 sc0 ls0 ws0\">mobili e arredi </div></td><td class=\"c x1ba yc4a w67 h4d\"><div class=\"t m0 x9 h6 y329 ff3 fs1 fc0 sc0 ls9 ws0\">12%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 yc4b w65 h4d\"><div class=\"t m0 x17 h6 y329 ff3 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1b9 yc4b w66 h4d\"><div class=\"t m0 x17 h6 y329 ff3 fs1 fc0 sc0 ls0 ws0\">apparecchi ed impianti vari </div></td><td class=\"c x1ba yc4b w67 h4d\"><div class=\"t m0 x9 h6 y329 ff3 fs1 fc0 sc0 ls9 ws0\">15%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 yc4c w65 h5e\"><div class=\"t m0 x17 h6 y377 ff3 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1b9 yc4c w66 h5e\"><div class=\"t m0 x17 h6 y377 ff3 fs1 fc0 sc0 ls0 ws0\">macchine ufficio elettroniche  </div></td><td class=\"c x1ba yc4c w67 h5e\"><div class=\"t m0 x9 h6 y377 ff3 fs1 fc0 sc0 ls9 ws0\">20%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 yc4d w65 h4d\"><div class=\"t m0 x17 h6 y329 ff3 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1b9 yc4d w66 h4d\"><div class=\"t m0 x17 h6 y329 ff3 fs1 fc0 sc0 ls0 ws0\">telefoni cellulari </div></td><td class=\"c x1ba yc4d w67 h4d\"><div class=\"t m0 x9 h6 y329 ff3 fs1 fc0 sc0 ls9 ws0\">20%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 yc4e w65 h4d\"><div class=\"t m0 x17 h6 y329 ff3 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1b9 yc4e w66 h4d\"><div class=\"t m0 x17 h6 y329 ff3 fs1 fc0 sc0 ls0 ws0\">attrezzature  </div></td><td class=\"c x1ba yc4e w67 h4d\"><div class=\"t m0 x9 h6 y329 ff3 fs1 fc0 sc0 ls9 ws0\">15%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 yc4f w65 h4d\"><div class=\"t m0 x17 h6 y329 ff3 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1b9 yc4f w66 h4d\"><div class=\"t m0 x17 h6 y329 ff3 fs1 fc0 sc0 ls0 ws0\">Autovetture </div></td><td class=\"c x1ba yc4f w67 h4d\"><div class=\"t m0 x9 h6 y329 ff3 fs1 fc0 sc0 ls9 ws0\">25%<span class=\"ls0\"> </span></div></td></tr></table>Il <span class=\"_ _2b\"> </span>valore <span class=\"_ _2a\"> </span>contabile <span class=\"_ _2a\"> </span>delle <span class=\"_ _2a\"> </span>immobilizzazioni <span class=\"_ _2b\"> </span>materiali <span class=\"_ _2b\"> </span>\u00e8 <span class=\"_ _2a\"> </span>periodicamente <span class=\"_ _2a\"> </span>sottoposto <span class=\"_ _2b\"> </span>a <span class=\"_ _2a\"> </span>verifica <span class=\"_ _2a\"> </span>per<span class=\"_ _4f\"> </span>rilevarne <span class=\"_ _29\"></span>eventuali <span class=\"_ _29\"></span>perdite <span class=\"_ _5\"></span>di <span class=\"_ _29\"></span>valore, <span class=\"_ _29\"></span>qualora <span class=\"_ _5\"></span>eventi <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>cambia<span class=\"_ _3\"></span>menti <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>situazione <span class=\"_ _29\"></span>indichino <span class=\"_ _29\"></span>che <span class=\"_ _5\"></span>il<span class=\"_ _4f\"> </span>valore <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>ca<span class=\"_ _3\"></span>rico <span class=\"_ _27\"></span>non <span class=\"_ _3\"></span>possa <span class=\"_ _27\"></span>essere <span class=\"_ _27\"></span>recuperato. <span class=\"_ _3\"></span>Se <span class=\"_ _27\"></span>esiste <span class=\"_ _27\"></span>un'in<span class=\"_ _3\"></span>dicazione <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>questo <span class=\"_ _27\"></span>tipo <span class=\"_ _3\"></span>e <span class=\"_ _27\"></span>nel <span class=\"_ _27\"></span>caso <span class=\"_ _27\"></span>in<span class=\"_ _4f\"> </span>cui <span class=\"_ _28\"></span>il <span class=\"_ _28\"></span>valore <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>carico <span class=\"_ _28\"></span>ecceda <span class=\"_ _28\"></span>il <span class=\"_ _28\"></span>valore <span class=\"_ _28\"></span>presumibile<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>realizzo, <span class=\"_ _28\"></span>le <span class=\"_ _28\"></span>attivit\u00e0 <span class=\"_ _28\"></span>sono <span class=\"_ _28\"></span>svalutate <span class=\"_ _28\"></span>fino <span class=\"_ _28\"></span>a <span class=\"_ _28\"></span>riflettere<span class=\"_ _4f\"> </span>il <span class=\"_ _27\"></span>loro <span class=\"_ _27\"></span>valore <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>realizzo. <span class=\"_ _27\"></span>Il <span class=\"_ _27\"></span>valore <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>realizzo <span class=\"_ _27\"></span>delle <span class=\"_ _27\"></span>immobilizzazi<span class=\"_ _3\"></span>oni <span class=\"_ _27\"></span>materiali <span class=\"_ _27\"></span>\u00e8 <span class=\"_ _27\"></span>rappresentato <span class=\"_ _27\"></span>dal<span class=\"_ _4f\"> </span>maggiore <span class=\"_ _2\"></span>tra <span class=\"_ _28\"></span>il <span class=\"_ _2\"></span>prezzo <span class=\"_ _28\"></span>netto <span class=\"_ _2\"></span>di <span class=\"_ _28\"></span>vendita e <span class=\"_ _28\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _28\"></span>d'uso. <span class=\"_ _2\"></span>Nel <span class=\"_ _2\"></span>definire <span class=\"_ _28\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _28\"></span>d'uso, i <span class=\"_ _28\"></span>flussi <span class=\"_ _2\"></span>finanziari<span class=\"_ _4f\"> </span>futuri <span class=\"_ _2b\"> </span>attesi <span class=\"_ _2a\"> </span>sono <span class=\"_ _2a\"> </span>attualizzati <span class=\"_ _2b\"> </span>utilizza<span class=\"_ _3\"></span>ndo <span class=\"_ _2b\"> </span>un <span class=\"_ _2a\"> </span>tasso <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>s<span class=\"_ _3\"></span>conto <span class=\"_ _2a\"> </span>ante<span class=\"ffd\"> <span class=\"_ _2a\"> </span></span>imposte <span class=\"_ _2b\"> </span>che <span class=\"_ _2a\"> </span>riflette <span class=\"_ _2b\"> </span>la <span class=\"_ _2a\"> </span>stima<span class=\"_ _4f\"> </span>corrente <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>mercato <span class=\"_ _28\"></span>riferito <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>costo <span class=\"_ _28\"></span>del denaro <span class=\"_ _28\"></span>rapportato <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>tempo <span class=\"_ _2\"></span>e <span class=\"_ _28\"></span>ai ri<span class=\"_ _2\"></span>schi <span class=\"_ _28\"></span>s<span class=\"_ _3\"></span>pecifici <span class=\"_ _2\"></span>dell'attivit\u00e0.<span class=\"_ _4f\"> </span>Le <span class=\"_ _2b\"> </span>perdite <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>valore <span class=\"_ _2b\"> </span>sono <span class=\"_ _2a\"> </span>contabilizzate <span class=\"_ _2b\"> </span>nel <span class=\"_ _2b\"> </span>conto <span class=\"_ _2b\"> </span>economico <span class=\"_ _2b\"> </span>fra <span class=\"_ _2b\"> </span>i <span class=\"_ _2a\"> </span>costi <span class=\"_ _a\"> </span>per <span class=\"_ _2a\"> </span>ammortamenti <span class=\"_ _2b\"> </span>e<span class=\"_ _4f\"> </span>svalutazioni. <span class=\"_ _27\"></span>Tali <span class=\"_ _27\"></span>perdite <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _27\"></span>sono <span class=\"_ _27\"></span>ripristinate <span class=\"_ _27\"></span>nel <span class=\"_ _27\"></span>caso <span class=\"_ _27\"></span>in <span class=\"_ _27\"></span>cui <span class=\"_ _27\"></span>vengano <span class=\"_ _27\"></span>meno <span class=\"_ _27\"></span>i <span class=\"_ _27\"></span>motivi <span class=\"_ _27\"></span>che <span class=\"_ _3\"></span>le<span class=\"_ _4f\"> </span>hanno generate.<span class=\"_ _4f\"> </span>Al <span class=\"_ _3\"></span>momento della<span class=\"_ _3\"></span> ve<span class=\"_ _3\"></span>ndita o qua<span class=\"_ _3\"></span>ndo non <span class=\"_ _3\"></span>sus<span class=\"_ _3\"></span>sistono benefici <span class=\"_ _3\"></span>economici <span class=\"_ _3\"></span>futuri attesi <span class=\"_ _3\"></span>dall'uso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un<span class=\"_ _4f\"> </span>bene, <span class=\"_ _3\"></span>esso <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>eliminato dal <span class=\"_ _3\"></span>bila<span class=\"_ _3\"></span>ncio <span class=\"_ _3\"></span>e l'<span class=\"_ _3\"></span>eventuale perdita<span class=\"_ _3\"></span> o <span class=\"_ _3\"></span>utile <span class=\"_ _3\"></span>(calcola<span class=\"_ _3\"></span>ti come <span class=\"_ _3\"></span>differenza <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>il<span class=\"_ _4f\"> </span>valore <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>cessione<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>e <span class=\"_ _27\"></span>il <span class=\"_ _27\"></span>valore <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>ca<span class=\"_ _3\"></span>rico) <span class=\"_ _27\"></span>viene <span class=\"_ _27\"></span>rilevat<span class=\"_ _3\"></span>a <span class=\"_ _27\"></span>a <span class=\"_ _29\"></span>conto <span class=\"_ _27\"></span>economico <span class=\"_ _27\"></span>nell'anno <span class=\"_ _27\"></span>del<span class=\"_ _3\"></span>la <span class=\"_ _27\"></span>suddetta<span class=\"_ _4f\"> </span>eliminazione.<span class=\"_ _4f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "A<span class=\"fs9\">VVIAMENTO </span><span class=\"fs9\"> </span>Le <span class=\"_ _a\"> </span>a<span class=\"_ _3\"></span>ggregazioni <span class=\"_ _a\"> </span>aziendali <span class=\"_ _2b\"> </span>sono <span class=\"_ _2b\"> </span>contabilizzate <span class=\"_ _a\"></span>applicando <span class=\"_ _2b\"> </span>il <span class=\"_ _a\"> </span>metodo <span class=\"_ _2b\"> </span>dell\u2019acquisto. <span class=\"_ _2b\"> </span>L\u2019avviamento<span class=\"_ _4f\"> </span> rappresenta l\u2019eccedenza d<span class=\"_ _2\"></span>el costo d<span class=\"_ _2\"></span>'acquisto risp<span class=\"_ _2\"></span>etto alla quota<span class=\"_ _2\"></span> di pertinenz<span class=\"_ _2\"></span>a dell'acquirente <span class=\"_ _2\"></span>del <span class=\"ffd\">fair<span class=\"_ _4f\"> </span></span><span class=\"ffd\"> </span>value <span class=\"_ _5\"></span><span class=\"ff3\">netto <span class=\"_ _5\"></span>riferito <span class=\"_ _5\"></span>a<span class=\"_ _3\"></span>i <span class=\"_ _5\"></span>valori <span class=\"_ _5\"></span>identificabili <span class=\"_ _a\"></span>delle <span class=\"_ _5\"></span>attivit\u00e0 <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>pa<span class=\"_ _3\"></span>ssivit\u00e0 <span class=\"_ _5\"></span>attuali <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>potenziali. <span class=\"_ _5\"></span>Dopo<span class=\"_ _4f\"> </span></span><span class=\"ff3\"> </span>l\u2019iniziale <span class=\"_ _27\"></span>iscrizione, <span class=\"_ _27\"></span>l'avviamento <span class=\"_ _27\"></span>viene <span class=\"_ _27\"></span>decrementato <span class=\"_ _27\"></span>delle <span class=\"_ _27\"></span>eventuali <span class=\"_ _27\"></span>perdite <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>valore <span class=\"_ _27\"></span>accumulate,<span class=\"_ _4f\"> </span> determinate con le modalit\u00e0 descritte nel seguito.  L\u2019avviamento <span class=\"_ _3\"></span>derivante <span class=\"_ _27\"></span>da acqui<span class=\"_ _3\"></span>sizioni <span class=\"_ _3\"></span>effettuate <span class=\"_ _3\"></span>precedentemente <span class=\"_ _3\"></span>all\u20191 <span class=\"_ _27\"></span>gennaio <span class=\"_ _3\"></span>2004 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>is<span class=\"_ _3\"></span>critto <span class=\"_ _3\"></span>al<span class=\"_ _4f\"> </span> sostituto <span class=\"_ _27\"></span>del <span class=\"_ _27\"></span>cos<span class=\"_ _3\"></span>to, <span class=\"_ _27\"></span>pari <span class=\"_ _27\"></span>al <span class=\"_ _27\"></span>valore <span class=\"_ _27\"></span>registrato <span class=\"_ _27\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>tale <span class=\"_ _27\"></span>titolo <span class=\"_ _27\"></span>nell\u2019ultimo <span class=\"_ _29\"></span>bilancio <span class=\"_ _27\"></span>redatto <span class=\"_ _27\"></span>sulla <span class=\"_ _27\"></span>base <span class=\"_ _29\"></span>dei<span class=\"_ _4f\"> </span> precedenti principi <span class=\"_ _2\"></span>contabili <span class=\"_ _2\"></span>applicati (31 <span class=\"_ _28\"></span>dic<span class=\"_ _3\"></span>embre 2003). <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>fase <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>predisposizione del <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>di<span class=\"_ _4f\"> </span> apertura <span class=\"_ _2f\"> </span>secondo <span class=\"_ _10\"> </span>i <span class=\"_ _2f\"> </span>principi <span class=\"_ _2f\"> </span>conta<span class=\"_ _3\"></span>bili <span class=\"_ _2f\"> </span>internazionali <span class=\"_ _2f\"> </span>non <span class=\"_ _2f\"> </span>s<span class=\"_ _3\"></span>ono <span class=\"_ _2f\"> </span>state, <span class=\"_ _2f\"> </span>infatti, <span class=\"_ _2f\"> </span>ricons<span class=\"_ _3\"></span>iderate <span class=\"_ _2f\"> </span>le<span class=\"_ _4f\"> </span> operazioni di acquisizione effettuate anteriormente al 1\u00b0 gennaio 2004.  L\u2019avviamento <span class=\"_ _2\"></span>viene <span class=\"_ _2\"></span>sottop<span class=\"_ _2\"></span>osto <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>un'analisi <span class=\"_ _2\"></span>di <span class=\"_ _28\"></span>recuperabilit\u00e0 con <span class=\"_ _28\"></span>ca<span class=\"_ _3\"></span>denza <span class=\"_ _28\"></span>a<span class=\"_ _3\"></span>nnuale <span class=\"_ _2\"></span>o <span class=\"_ _28\"></span>a<span class=\"_ _3\"></span>nche <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _2\"></span>breve<span class=\"_ _4f\"> </span> nel <span class=\"_ _28\"></span>caso <span class=\"_ _2\"></span>in<span class=\"_ _2\"></span> <span class=\"_ _28\"></span>cui <span class=\"_ _28\"></span>si <span class=\"_ _28\"></span>verifichino <span class=\"_ _28\"></span>eventi <span class=\"_ _2\"></span>o <span class=\"_ _28\"></span>cambiamenti <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>circostanze <span class=\"_ _28\"></span>che <span class=\"_ _28\"></span>possano <span class=\"_ _28\"></span>far <span class=\"_ _28\"></span>emergere <span class=\"_ _28\"></span>eventua<span class=\"_ _3\"></span>li<span class=\"_ _4f\"> </span> perdite <span class=\"_ _2b\"> </span>di <span class=\"_ _2a\"> </span>valore. <span class=\"_ _2a\"> </span>Alla <span class=\"_ _2a\"> </span>data <span class=\"_ _2b\"> </span>di <span class=\"_ _2a\"> </span>acquisizione, <span class=\"_ _2b\"> </span>l'eventua<span class=\"_ _3\"></span>le <span class=\"_ _2a\"> </span>avviamento <span class=\"_ _2b\"> </span>emergente <span class=\"_ _2a\"> </span>viene <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span>llocato <span class=\"_ _2b\"> </span>a<span class=\"_ _4f\"> </span> ciascuna <span class=\"_ _2a\"> </span>delle <span class=\"_ _2b\"> </span>unit\u00e0 <span class=\"_ _2a\"> </span>generatrici <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>flussi <span class=\"_ _2a\"> </span>finanziari <span class=\"_ _2b\"> </span>che <span class=\"_ _2a\"> </span>ci <span class=\"_ _2a\"> </span>si <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span>ttende <span class=\"_ _2b\"> </span>beneficeranno <span class=\"_ _2a\"> </span>degli <span class=\"_ _2a\"> </span>effetti<span class=\"_ _4f\"> </span> derivanti <span class=\"_ _a\"></span>dall'acquisizione. <span class=\"_ _a\"></span>L'eventuale <span class=\"_ _a\"> </span>perdita <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>valore <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _a\"> </span>identificata <span class=\"_ _a\"> </span>attraverso <span class=\"_ _a\"> </span>va<span class=\"_ _3\"></span>lutazioni <span class=\"_ _a\"></span>che<span class=\"_ _4f\"> </span> prendono a rif<span class=\"_ _2\"></span>erimento la capacit\u00e0 di <span class=\"_ _2\"></span>ciascuna unit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>produrre flussi <span class=\"_ _2\"></span>finanziari atti <span class=\"_ _2\"></span>a recuperare la<span class=\"_ _4f\"> </span> parte di avviamento a <span class=\"_ _2\"></span>essa <span class=\"_ _2\"></span>allocata, con <span class=\"_ _2\"></span>le modalit\u00e0 <span class=\"_ _2\"></span>precedentemente indicate nella <span class=\"_ _2\"></span>sezione relativa<span class=\"_ _4f\"> </span> agli <span class=\"_ _2a\"> </span>immobili, <span class=\"_ _2a\"> </span>impianti <span class=\"_ _2b\"> </span>e <span class=\"_ _2a\"> </span>macchinari. <span class=\"_ _2a\"> </span>Nel <span class=\"_ _2a\"> </span>caso <span class=\"_ _2a\"> </span>in <span class=\"_ _2b\"> </span>cui <span class=\"_ _2a\"> </span>il <span class=\"_ _2a\"> </span>valore <span class=\"_ _2a\"> </span>r<span class=\"_ _3\"></span>ecuperabile <span class=\"_ _2a\"> </span>da <span class=\"_ _2a\"> </span>parte <span class=\"_ _2b\"> </span>del<span class=\"_ _3\"></span>l'unit\u00e0<span class=\"_ _4f\"> </span> generatrice di flussi sia inferiore al valore di carico attribuito, si rileva la relativa perdita di valore.  Tale <span class=\"_ _28\"></span>perdita <span class=\"_ _2\"></span>di<span class=\"_ _2\"></span> <span class=\"_ _28\"></span>valore <span class=\"_ _2\"></span>non<span class=\"_ _2\"></span> <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _28\"></span>ripristinata <span class=\"_ _28\"></span>nel <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>aso <span class=\"_ _28\"></span>in <span class=\"_ _28\"></span>cui <span class=\"_ _28\"></span>ve<span class=\"_ _3\"></span>ngano <span class=\"_ _28\"></span>meno <span class=\"_ _28\"></span>i <span class=\"_ _2\"></span>motivi <span class=\"_ _28\"></span>che <span class=\"_ _28\"></span>la <span class=\"_ _28\"></span>hanno <span class=\"_ _28\"></span>generata",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "A<span class=\"fs9\">VVIAMENTO </span>Le <span class=\"_ _a\"> </span>a<span class=\"_ _3\"></span>ggregazioni <span class=\"_ _a\"> </span>aziendali <span class=\"_ _2b\"> </span>sono <span class=\"_ _2b\"> </span>contabilizzate <span class=\"_ _a\"></span>applicando <span class=\"_ _2b\"> </span>il <span class=\"_ _a\"> </span>metodo <span class=\"_ _2b\"> </span>dell\u2019acquisto. <span class=\"_ _2b\"> </span>L\u2019avviamento<span class=\"_ _4f\"> </span>rappresenta l\u2019eccedenza d<span class=\"_ _2\"></span>el costo d<span class=\"_ _2\"></span>'acquisto risp<span class=\"_ _2\"></span>etto alla quota<span class=\"_ _2\"></span> di pertinenz<span class=\"_ _2\"></span>a dell'acquirente <span class=\"_ _2\"></span>del <span class=\"ffd\">fair<span class=\"_ _4f\"> </span></span>value <span class=\"_ _5\"></span><span class=\"ff3\">netto <span class=\"_ _5\"></span>riferito <span class=\"_ _5\"></span>a<span class=\"_ _3\"></span>i <span class=\"_ _5\"></span>valori <span class=\"_ _5\"></span>identificabili <span class=\"_ _a\"></span>delle <span class=\"_ _5\"></span>attivit\u00e0 <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>pa<span class=\"_ _3\"></span>ssivit\u00e0 <span class=\"_ _5\"></span>attuali <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>potenziali. <span class=\"_ _5\"></span>Dopo<span class=\"_ _4f\"> </span></span>l\u2019iniziale <span class=\"_ _27\"></span>iscrizione, <span class=\"_ _27\"></span>l'avviamento <span class=\"_ _27\"></span>viene <span class=\"_ _27\"></span>decrementato <span class=\"_ _27\"></span>delle <span class=\"_ _27\"></span>eventuali <span class=\"_ _27\"></span>perdite <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>valore <span class=\"_ _27\"></span>accumulate,<span class=\"_ _4f\"> </span>determinate con le modalit\u00e0 descritte nel seguito. L\u2019avviamento <span class=\"_ _3\"></span>derivante <span class=\"_ _27\"></span>da acqui<span class=\"_ _3\"></span>sizioni <span class=\"_ _3\"></span>effettuate <span class=\"_ _3\"></span>precedentemente <span class=\"_ _3\"></span>all\u20191 <span class=\"_ _27\"></span>gennaio <span class=\"_ _3\"></span>2004 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>is<span class=\"_ _3\"></span>critto <span class=\"_ _3\"></span>al<span class=\"_ _4f\"> </span>sostituto <span class=\"_ _27\"></span>del <span class=\"_ _27\"></span>cos<span class=\"_ _3\"></span>to, <span class=\"_ _27\"></span>pari <span class=\"_ _27\"></span>al <span class=\"_ _27\"></span>valore <span class=\"_ _27\"></span>registrato <span class=\"_ _27\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>tale <span class=\"_ _27\"></span>titolo <span class=\"_ _27\"></span>nell\u2019ultimo <span class=\"_ _29\"></span>bilancio <span class=\"_ _27\"></span>redatto <span class=\"_ _27\"></span>sulla <span class=\"_ _27\"></span>base <span class=\"_ _29\"></span>dei<span class=\"_ _4f\"> </span>precedenti principi <span class=\"_ _2\"></span>contabili <span class=\"_ _2\"></span>applicati (31 <span class=\"_ _28\"></span>dic<span class=\"_ _3\"></span>embre 2003). <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>fase <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>predisposizione del <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>di<span class=\"_ _4f\"> </span>apertura <span class=\"_ _2f\"> </span>secondo <span class=\"_ _10\"> </span>i <span class=\"_ _2f\"> </span>principi <span class=\"_ _2f\"> </span>conta<span class=\"_ _3\"></span>bili <span class=\"_ _2f\"> </span>internazionali <span class=\"_ _2f\"> </span>non <span class=\"_ _2f\"> </span>s<span class=\"_ _3\"></span>ono <span class=\"_ _2f\"> </span>state, <span class=\"_ _2f\"> </span>infatti, <span class=\"_ _2f\"> </span>ricons<span class=\"_ _3\"></span>iderate <span class=\"_ _2f\"> </span>le<span class=\"_ _4f\"> </span>operazioni di acquisizione effettuate anteriormente al 1\u00b0 gennaio 2004. L\u2019avviamento <span class=\"_ _2\"></span>viene <span class=\"_ _2\"></span>sottop<span class=\"_ _2\"></span>osto <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>un'analisi <span class=\"_ _2\"></span>di <span class=\"_ _28\"></span>recuperabilit\u00e0 con <span class=\"_ _28\"></span>ca<span class=\"_ _3\"></span>denza <span class=\"_ _28\"></span>a<span class=\"_ _3\"></span>nnuale <span class=\"_ _2\"></span>o <span class=\"_ _28\"></span>a<span class=\"_ _3\"></span>nche <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _2\"></span>breve<span class=\"_ _4f\"> </span>nel <span class=\"_ _28\"></span>caso <span class=\"_ _2\"></span>in<span class=\"_ _2\"></span> <span class=\"_ _28\"></span>cui <span class=\"_ _28\"></span>si <span class=\"_ _28\"></span>verifichino <span class=\"_ _28\"></span>eventi <span class=\"_ _2\"></span>o <span class=\"_ _28\"></span>cambiamenti <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>circostanze <span class=\"_ _28\"></span>che <span class=\"_ _28\"></span>possano <span class=\"_ _28\"></span>far <span class=\"_ _28\"></span>emergere <span class=\"_ _28\"></span>eventua<span class=\"_ _3\"></span>li<span class=\"_ _4f\"> </span>perdite <span class=\"_ _2b\"> </span>di <span class=\"_ _2a\"> </span>valore. <span class=\"_ _2a\"> </span>Alla <span class=\"_ _2a\"> </span>data <span class=\"_ _2b\"> </span>di <span class=\"_ _2a\"> </span>acquisizione, <span class=\"_ _2b\"> </span>l'eventua<span class=\"_ _3\"></span>le <span class=\"_ _2a\"> </span>avviamento <span class=\"_ _2b\"> </span>emergente <span class=\"_ _2a\"> </span>viene <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span>llocato <span class=\"_ _2b\"> </span>a<span class=\"_ _4f\"> </span>ciascuna <span class=\"_ _2a\"> </span>delle <span class=\"_ _2b\"> </span>unit\u00e0 <span class=\"_ _2a\"> </span>generatrici <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>flussi <span class=\"_ _2a\"> </span>finanziari <span class=\"_ _2b\"> </span>che <span class=\"_ _2a\"> </span>ci <span class=\"_ _2a\"> </span>si <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span>ttende <span class=\"_ _2b\"> </span>beneficeranno <span class=\"_ _2a\"> </span>degli <span class=\"_ _2a\"> </span>effetti<span class=\"_ _4f\"> </span>derivanti <span class=\"_ _a\"></span>dall'acquisizione. <span class=\"_ _a\"></span>L'eventuale <span class=\"_ _a\"> </span>perdita <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>valore <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _a\"> </span>identificata <span class=\"_ _a\"> </span>attraverso <span class=\"_ _a\"> </span>va<span class=\"_ _3\"></span>lutazioni <span class=\"_ _a\"></span>che<span class=\"_ _4f\"> </span>prendono a rif<span class=\"_ _2\"></span>erimento la capacit\u00e0 di <span class=\"_ _2\"></span>ciascuna unit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>produrre flussi <span class=\"_ _2\"></span>finanziari atti <span class=\"_ _2\"></span>a recuperare la<span class=\"_ _4f\"> </span>parte di avviamento a <span class=\"_ _2\"></span>essa <span class=\"_ _2\"></span>allocata, con <span class=\"_ _2\"></span>le modalit\u00e0 <span class=\"_ _2\"></span>precedentemente indicate nella <span class=\"_ _2\"></span>sezione relativa<span class=\"_ _4f\"> </span>agli <span class=\"_ _2a\"> </span>immobili, <span class=\"_ _2a\"> </span>impianti <span class=\"_ _2b\"> </span>e <span class=\"_ _2a\"> </span>macchinari. <span class=\"_ _2a\"> </span>Nel <span class=\"_ _2a\"> </span>caso <span class=\"_ _2a\"> </span>in <span class=\"_ _2b\"> </span>cui <span class=\"_ _2a\"> </span>il <span class=\"_ _2a\"> </span>valore <span class=\"_ _2a\"> </span>r<span class=\"_ _3\"></span>ecuperabile <span class=\"_ _2a\"> </span>da <span class=\"_ _2a\"> </span>parte <span class=\"_ _2b\"> </span>del<span class=\"_ _3\"></span>l'unit\u00e0<span class=\"_ _4f\"> </span>generatrice di flussi sia inferiore al valore di carico attribuito, si rileva la relativa perdita di valore. Tale <span class=\"_ _28\"></span>perdita <span class=\"_ _2\"></span>di<span class=\"_ _2\"></span> <span class=\"_ _28\"></span>valore <span class=\"_ _2\"></span>non<span class=\"_ _2\"></span> <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _28\"></span>ripristinata <span class=\"_ _28\"></span>nel <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>aso <span class=\"_ _28\"></span>in <span class=\"_ _28\"></span>cui <span class=\"_ _28\"></span>ve<span class=\"_ _3\"></span>ngano <span class=\"_ _28\"></span>meno <span class=\"_ _28\"></span>i <span class=\"_ _2\"></span>motivi <span class=\"_ _28\"></span>che <span class=\"_ _28\"></span>la <span class=\"_ _28\"></span>hanno <span class=\"_ _28\"></span>generata.<span class=\"_ _4f\"> </span>A<span class=\"fs9\">LTRE </span>A<span class=\"fs9\">TTIVIT\u00c0 IMMATERIALI </span>Le a<span class=\"_ _3\"></span>ltre attivit\u00e0 <span class=\"_ _3\"></span>immateriali <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevate <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo, <span class=\"_ _3\"></span>determinato <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>stesse moda<span class=\"_ _3\"></span>lit\u00e0 indicate<span class=\"_ _4f\"> </span>per le immobilizzazioni materiali. Le altre attivit\u00e0 immateriali aventi<span class=\"_ _2\"></span> vita utile definita <span class=\"_ _2\"></span>sono iscritte al netto dei<span class=\"_ _2\"></span> relativi ammortamenti<span class=\"_ _4f\"> </span>accumulati <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _5\"></span>eventuali <span class=\"_ _5\"></span>perdite <span class=\"_ _a\"> </span>di <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>determinate <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>le <span class=\"_ _5\"></span>stesse <span class=\"_ _a\"> </span>modalit\u00e0 <span class=\"_ _a\"></span>precedentemente<span class=\"_ _4f\"> </span>indicate per le immobilizzazioni materiali. La vita <span class=\"_ _2\"></span>util<span class=\"_ _2\"></span>e vi<span class=\"_ _2\"></span>ene <span class=\"_ _2\"></span>riesaminata <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>periodicit\u00e0 <span class=\"_ _2\"></span>annuale <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>cambiamen<span class=\"_ _2\"></span>ti, laddove<span class=\"_ _2\"></span> nec<span class=\"_ _2\"></span>essari,<span class=\"_ _4f\"> </span>sono apportati con applicazione prospettica. Gli <span class=\"_ _29\"></span>utili <span class=\"_ _5\"></span>o <span class=\"_ _29\"></span>le <span class=\"_ _5\"></span>perdite <span class=\"_ _29\"></span>deriv<span class=\"_ _3\"></span>anti <span class=\"_ _29\"></span>da<span class=\"_ _3\"></span>ll'alienazione <span class=\"_ _29\"></span>di <span class=\"_ _5\"></span>una <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _5\"></span>immateriale <span class=\"_ _5\"></span>sono <span class=\"_ _29\"></span>determinati <span class=\"_ _5\"></span>come<span class=\"_ _4f\"> </span>differenza <span class=\"_ _2\"></span>tra <span class=\"_ _28\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _28\"></span>di <span class=\"_ _2\"></span>dismissione <span class=\"_ _28\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _28\"></span>valore <span class=\"_ _2\"></span>di <span class=\"_ _28\"></span>carico <span class=\"_ _2\"></span>del <span class=\"_ _28\"></span>bene <span class=\"_ _2\"></span>e <span class=\"_ _28\"></span>sono <span class=\"_ _2\"></span>rilevati <span class=\"_ _28\"></span>a <span class=\"_ _2\"></span>conto <span class=\"_ _28\"></span>ec<span class=\"_ _3\"></span>onomico<span class=\"_ _4f\"> </span>al momento dell'alienazione. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "A<span class=\"fs9\">LTRE </span>A<span class=\"fs9\">TTIVIT\u00c0 IMMATERIALI </span>Le a<span class=\"_ _3\"></span>ltre attivit\u00e0 <span class=\"_ _3\"></span>immateriali <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevate <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo, <span class=\"_ _3\"></span>determinato <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>stesse moda<span class=\"_ _3\"></span>lit\u00e0 indicate<span class=\"_ _4f\"> </span>per le immobilizzazioni materiali. Le altre attivit\u00e0 immateriali aventi<span class=\"_ _2\"></span> vita utile definita <span class=\"_ _2\"></span>sono iscritte al netto dei<span class=\"_ _2\"></span> relativi ammortamenti<span class=\"_ _4f\"> </span>accumulati <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _5\"></span>eventuali <span class=\"_ _5\"></span>perdite <span class=\"_ _a\"> </span>di <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>determinate <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>le <span class=\"_ _5\"></span>stesse <span class=\"_ _a\"> </span>modalit\u00e0 <span class=\"_ _a\"></span>precedentemente<span class=\"_ _4f\"> </span>indicate per le immobilizzazioni materiali. La vita <span class=\"_ _2\"></span>util<span class=\"_ _2\"></span>e vi<span class=\"_ _2\"></span>ene <span class=\"_ _2\"></span>riesaminata <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>periodicit\u00e0 <span class=\"_ _2\"></span>annuale <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>cambiamen<span class=\"_ _2\"></span>ti, laddove<span class=\"_ _2\"></span> nec<span class=\"_ _2\"></span>essari,<span class=\"_ _4f\"> </span>sono apportati con applicazione prospettica. Gli <span class=\"_ _29\"></span>utili <span class=\"_ _5\"></span>o <span class=\"_ _29\"></span>le <span class=\"_ _5\"></span>perdite <span class=\"_ _29\"></span>deriv<span class=\"_ _3\"></span>anti <span class=\"_ _29\"></span>da<span class=\"_ _3\"></span>ll'alienazione <span class=\"_ _29\"></span>di <span class=\"_ _5\"></span>una <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _5\"></span>immateriale <span class=\"_ _5\"></span>sono <span class=\"_ _29\"></span>determinati <span class=\"_ _5\"></span>come<span class=\"_ _4f\"> </span>differenza <span class=\"_ _2\"></span>tra <span class=\"_ _28\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _28\"></span>di <span class=\"_ _2\"></span>dismissione <span class=\"_ _28\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _28\"></span>valore <span class=\"_ _2\"></span>di <span class=\"_ _28\"></span>carico <span class=\"_ _2\"></span>del <span class=\"_ _28\"></span>bene <span class=\"_ _2\"></span>e <span class=\"_ _28\"></span>sono <span class=\"_ _2\"></span>rilevati <span class=\"_ _28\"></span>a <span class=\"_ _2\"></span>conto <span class=\"_ _28\"></span>ec<span class=\"_ _3\"></span>onomico<span class=\"_ _4f\"> </span>al momento dell'alienazione. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "L<span class=\"fs9\">EASING </span><span class=\"fs9\"> </span>Un <span class=\"_ _5\"></span>contratto <span class=\"_ _5\"></span>di <span class=\"_ _a\"></span><span class=\"ffd\">leasing</span> <span class=\"_ _5\"></span><span class=\"ff9\">attribuisce <span class=\"_ _a\"></span>ad <span class=\"_ _5\"></span>un\u2019entit\u00e0 <span class=\"_ _5\"></span>il <span class=\"_ _a\"></span>diritto <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>utilizzare <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span><span class=\"ffd\">asset</span></span> <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>dete<span class=\"_ _3\"></span>rminato<span class=\"_ _4f\"> </span> periodo <span class=\"_ _2a\"> </span>di <span class=\"_ _4\"> </span>tempo <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>cambio <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>corrispettivo. <span class=\"_ _4\"> </span>Per <span class=\"_ _4\"> </span>il <span class=\"_ _2a\"> </span>loc<span class=\"_ _3\"></span>atario <span class=\"_ _4\"> </span>a <span class=\"_ _2a\"> </span>live<span class=\"_ _3\"></span>llo <span class=\"_ _2a\"> </span>contabile<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>non <span class=\"_ _4\"> </span>vi <span class=\"_ _4\"> </span>\u00e8<span class=\"_ _4f\"> </span> distinzione <span class=\"_ _4\"> </span>tra <span class=\"_ _4\"> </span><span class=\"ffd\">leasing</span> <span class=\"_ _2a\"> </span>finanz<span class=\"_ _3\"></span>iario <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span><span class=\"ffd\">leasing</span> <span class=\"_ _2a\"> </span>operativo, <span class=\"_ _4\"> </span>ad <span class=\"_ _4\"> </span>entrambi <span class=\"_ _4\"> </span>si <span class=\"_ _2a\"> </span>applica <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>unico <span class=\"_ _4\"> </span>modello<span class=\"_ _4f\"> </span> contabile <span class=\"_ _28\"></span>di <span class=\"_ _2\"></span>rilevazion<span class=\"_ _2\"></span>e <span class=\"_ _28\"></span>del <span class=\"_ _2\"></span><span class=\"ffd\">leasing<span class=\"ff3\">. <span class=\"_ _28\"></span>Secondo <span class=\"_ _28\"></span>tale <span class=\"_ _28\"></span>modello <span class=\"_ _28\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>societ\u00e0 <span class=\"_ _28\"></span>riconosce <span class=\"_ _2\"></span>nell<span class=\"_ _2\"></span>a <span class=\"_ _28\"></span>propria <span class=\"_ _28\"></span>s<span class=\"_ _3\"></span>ituazione<span class=\"_ _4f\"> </span></span></span><span class=\"ffd\"><span class=\"ff3\"> </span></span>patrimoniale <span class=\"_ _28\"></span>- <span class=\"_ _2\"></span><span class=\"ff9\">finanziaria <span class=\"_ _28\"></span>separatamente <span class=\"_ _28\"></span>un\u2019attivit\u00e0, <span class=\"_ _28\"></span>rappresentativa <span class=\"_ _28\"></span>del <span class=\"_ _2\"></span>relativo <span class=\"_ _28\"></span>diritt<span class=\"_ _2\"></span>o <span class=\"_ _28\"></span>d\u2019uso, <span class=\"_ _2\"></span>ed <span class=\"_ _28\"></span>una<span class=\"_ _4f\"> </span></span><span class=\"ff9\"> </span>passivit\u00e0, rappre<span class=\"_ _2\"></span>sentativa dell\u2019obbligazione <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>effettuare <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>pagamenti <span class=\"_ _2\"></span>previsti <span class=\"_ _2\"></span>da<span class=\"ff3\">l contratto, <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>tutti<span class=\"_ _4f\"> </span></span><span class=\"ff3\"> </span>i <span class=\"ffd ls0\">leasing<span class=\"ff3\"> con durata sup<span class=\"_ _2\"></span>eriore ai dodici mesi il <span class=\"_ _2\"></span>cui valore non possa e<span class=\"_ _2\"></span>ssere considerato non rilev<span class=\"_ _2\"></span>ante<span class=\"_ _4f\"> </span></span></span><span class=\"ffd ls0\"><span class=\"ff3\"> </span></span>mentre <span class=\"_ _27\"></span>nel <span class=\"_ _29\"></span>conto <span class=\"_ _27\"></span>economico <span class=\"_ _29\"></span>rileva <span class=\"_ _27\"></span>l\u2019ammortamento <span class=\"_ _27\"></span>dell\u2019a<span class=\"_ _3\"></span>ttivit\u00e0 <span class=\"_ _27\"></span>riconosciuta <span class=\"_ _27\"></span>e <span class=\"_ _27\"></span>s<span class=\"_ _3\"></span>eparatamente <span class=\"_ _27\"></span>gli<span class=\"_ _4f\"> </span> interessi <span class=\"_ _2\"></span>sul <span class=\"_ _2\"></span>debito <span class=\"_ _28\"></span>iscritto. L<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>riduzioni <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>anoni <span class=\"_ _2\"></span>connesse <span class=\"_ _2\"></span>al <span class=\"_ _28\"></span>Covid<span class=\"_ _3\"></span>-19 <span class=\"_ _2\"></span>sono <span class=\"_ _28\"></span>contabilizzate, senz<span class=\"_ _4f\"> </span>dover <span class=\"_ _28\"></span>valutare, <span class=\"_ _28\"></span>tramite <span class=\"_ _28\"></span>l\u2019analisi <span class=\"_ _28\"></span>dei <span class=\"_ _28\"></span>contratti, <span class=\"_ _28\"></span>se <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _28\"></span>rispettata <span class=\"_ _28\"></span>la <span class=\"_ _28\"></span>definizione <span class=\"_ _28\"></span>di <span class=\"_ _2\"></span><span class=\"ffd\">le<span class=\"_ _2\"></span>ase <span class=\"_ _28\"></span>modification<span class=\"ff3\"> <span class=\"_ _28\"></span><span class=\"ff9\">dell\u2019IFRS<span class=\"_ _4f\"> </span></span></span></span><span class=\"ffd\"><span class=\"ff3\"><span class=\"ff9\"> </span></span></span>16, direttamente a conto economico alla data di efficacia della riduzione.<span class=\"_ _4f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "P<span class=\"fs9\">ARTECIPAZIONI IN SOCIET<span class=\"_ _3\"></span>\u00c0 COLLEGATE VALUTATE CON <span class=\"_ _3\"></span>IL METODO DEL PATRIMONIO NETTO </span>Le <span class=\"_ _3\"></span>soci<span class=\"_ _3\"></span>et\u00e0 <span class=\"_ _3\"></span>col<span class=\"_ _3\"></span>legate <span class=\"_ _3\"></span>sono <span class=\"_ _27\"></span>entit\u00e0 <span class=\"_ _3\"></span>sulle <span class=\"_ _27\"></span>cui <span class=\"_ _27\"></span>politiche <span class=\"_ _3\"></span>finanziarie <span class=\"_ _27\"></span>e <span class=\"_ _3\"></span>gestionali <span class=\"_ _27\"></span>\u00e8 <span class=\"_ _3\"></span>esercita<span class=\"_ _3\"></span>ta <span class=\"_ _3\"></span>un\u2019influenza<span class=\"_ _4f\"> </span>notevole, <span class=\"_ _29\"></span>pur <span class=\"_ _5\"></span>non <span class=\"_ _29\"></span>avendone <span class=\"_ _5\"></span>il <span class=\"_ _29\"></span>controllo. <span class=\"_ _5\"></span>Si <span class=\"_ _29\"></span>s<span class=\"_ _3\"></span>uppone <span class=\"_ _29\"></span>che <span class=\"_ _5\"></span>esista <span class=\"_ _5\"></span>un\u2019influenza <span class=\"_ _27\"></span>notevole<span class=\"_ _3\"></span> <span class=\"_ _29\"></span>quando <span class=\"_ _5\"></span>si<span class=\"_ _4f\"> </span>possiede tra il 20% e il 50% del potere di voto di un\u2019alt<span class=\"ff3\">ra entit\u00e0. </span>Le <span class=\"_ _3\"></span>partecipazioni <span class=\"_ _27\"></span>in <span class=\"_ _3\"></span>societ\u00e0 colle<span class=\"_ _3\"></span>gate <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>contabilizzate <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>il <span class=\"_ _27\"></span>metodo del <span class=\"_ _27\"></span>patrimonio netto<span class=\"_ _4f\"> </span>e <span class=\"_ _9\"> </span>rilevate <span class=\"_ _9\"> </span>inizialmente <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>costo. <span class=\"_ _2f\"> </span>Le <span class=\"_ _9\"> </span>partecipazioni  comprendono <span class=\"_ _2f\"> </span>l'avviamento  identificato <span class=\"_ _9\"> </span>al<span class=\"_ _4f\"> </span>momento <span class=\"_ _2a\"> </span>dell'acquisizione, <span class=\"_ _2a\"> </span>al <span class=\"_ _2a\"> </span>netto <span class=\"_ _2a\"> </span>delle <span class=\"_ _2a\"> </span>eventuali <span class=\"_ _2a\"> </span>perdite <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>va<span class=\"_ _3\"></span>lore <span class=\"_ _2a\"> </span>cumul<span class=\"_ _3\"></span>ate. <span class=\"_ _2a\"> </span>In <span class=\"_ _2a\"> </span>presenza <span class=\"_ _2a\"> </span>di<span class=\"_ _4f\"> </span>eventuali obiettive evidenze di perdita di valore la re<span class=\"_ _2\"></span>cuperabilit\u00e0 del valore di iscrizione \u00e8 verificata<span class=\"_ _4f\"> </span>confrontando il valore contabile con il relativo va<span class=\"_ _3\"></span>lore recuperabile rilevando l\u2019eventuale differenza<span class=\"_ _4f\"> </span>nel <span class=\"_ _27\"></span>conto <span class=\"_ _27\"></span>economico. <span class=\"_ _27\"></span>Il <span class=\"_ _27\"></span>bilancio <span class=\"_ _27\"></span>consolidato <span class=\"_ _27\"></span>comprende <span class=\"_ _29\"></span>la <span class=\"_ _27\"></span>quota <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>pertinenza <span class=\"_ _27\"></span>degli <span class=\"_ _27\"></span>utili <span class=\"_ _27\"></span>o <span class=\"_ _27\"></span>delle<span class=\"_ _4f\"> </span>perdite <span class=\"_ _27\"></span>delle <span class=\"_ _29\"></span>partecipate <span class=\"_ _27\"></span>rilevate <span class=\"_ _27\"></span>secondo <span class=\"_ _29\"></span>il <span class=\"_ _27\"></span>metodo <span class=\"_ _27\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>patrimonio <span class=\"_ _29\"></span>netto, <span class=\"_ _27\"></span>al <span class=\"_ _27\"></span>netto <span class=\"_ _29\"></span>delle <span class=\"_ _27\"></span>rettifiche<span class=\"_ _4f\"> </span>necessarie <span class=\"_ _27\"></span>per <span class=\"_ _29\"></span>allineare <span class=\"_ _29\"></span>i <span class=\"_ _27\"></span>principi <span class=\"_ _29\"></span>contabili <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>per <span class=\"_ _27\"></span>eliminare <span class=\"_ _29\"></span>i <span class=\"_ _27\"></span>margini <span class=\"_ _29\"></span>inf<span class=\"_ _3\"></span>ragruppo <span class=\"_ _29\"></span>non <span class=\"_ _27\"></span>rea<span class=\"_ _3\"></span>lizzati, <span class=\"_ _29\"></span>a<span class=\"_ _4f\"> </span>partire <span class=\"_ _27\"></span>dalla <span class=\"_ _3\"></span>da<span class=\"_ _3\"></span>ta <span class=\"_ _3\"></span>in <span class=\"_ _27\"></span>cui <span class=\"_ _27\"></span>ha <span class=\"_ _3\"></span>inizio <span class=\"_ _27\"></span>l'influenza <span class=\"_ _27\"></span>notevole <span class=\"_ _3\"></span>o <span class=\"_ _27\"></span>il <span class=\"_ _27\"></span>controllo <span class=\"_ _3\"></span>congiunto <span class=\"_ _27\"></span>fino <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>lla <span class=\"_ _3\"></span>da<span class=\"_ _3\"></span>ta <span class=\"_ _3\"></span>in <span class=\"_ _27\"></span>cui<span class=\"_ _4f\"> </span>detta <span class=\"_ _2f\"> </span>influenza <span class=\"_ _10\"> </span>o <span class=\"_ _2f\"> </span>controllo <span class=\"_ _2f\"> </span>cessano. <span class=\"_ _10\"> </span>Le <span class=\"_ _2f\"> </span>rettifiche <span class=\"_ _2f\"> </span>nec<span class=\"_ _3\"></span>essarie <span class=\"_ _2f\"> </span>per <span class=\"_ _2f\"> </span>l\u2019eliminazione <span class=\"_ _2f\"> </span>dei<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>margini<span class=\"_ _4f\"> </span>infragruppo <span class=\"_ _2a\"> </span>non <span class=\"_ _4\"> </span>realizzati <span class=\"_ _2a\"> </span>sono <span class=\"_ _4\"> </span><span class=\"ff9\">contabilizz<span class=\"_ _3\"></span>ate <span class=\"_ _2a\"> </span>nella <span class=\"_ _2a\"> </span>voce <span class=\"_ _4\"> </span>\u201cquote <span class=\"_ _2a\"> </span>di <span class=\"_ _4\"> </span>risultato <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>partecipa<span class=\"_ _3\"></span>zioni<span class=\"_ _4f\"> </span></span>valutate <span class=\"_ _27\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _27\"></span>metodo <span class=\"_ _27\"></span>del <span class=\"_ _3\"></span>pa<span class=\"_ _3\"></span>trimonio <span class=\"_ _27\"></span>netto\u201d. <span class=\"_ _3\"></span>Quando <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>quota <span class=\"_ _3\"></span>del<span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>perdite <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>pertinenza <span class=\"_ _3\"></span>di <span class=\"_ _27\"></span>una<span class=\"_ _4f\"> </span>partecipazione contabilizzata con<span class=\"_ _2\"></span> il <span class=\"_ _2\"></span>metodo <span class=\"_ _2\"></span>del patri<span class=\"_ _2\"></span>monio netto <span class=\"_ _2\"></span>eccede il<span class=\"_ _2\"></span> valore <span class=\"_ _2\"></span>contabile di detta<span class=\"_ _4f\"> </span>partecipata, <span class=\"_ _27\"></span>si <span class=\"_ _27\"></span>azzera <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>partecipazione <span class=\"_ _27\"></span>e <span class=\"_ _27\"></span>si <span class=\"_ _27\"></span>cessa <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>rilev<span class=\"_ _3\"></span>are <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>quota <span class=\"_ _27\"></span>delle <span class=\"_ _27\"></span>ulteriori <span class=\"_ _27\"></span>perdite, <span class=\"_ _27\"></span>tranne<span class=\"_ _4f\"> </span>nei <span class=\"_ _a\"> </span>casi <span class=\"_ _2b\"> </span>in <span class=\"_ _a\"></span>cui <span class=\"_ _a\"></span>si <span class=\"_ _a\"> </span>s<span class=\"_ _3\"></span>iano <span class=\"_ _a\"></span>contratte <span class=\"_ _a\"></span>obbligazioni <span class=\"_ _2b\"> </span>legali <span class=\"_ _a\"></span>o <span class=\"_ _a\"> </span>implicite <span class=\"_ _2b\"> </span>oppure <span class=\"_ _a\"></span>siano <span class=\"_ _a\"></span>stati <span class=\"_ _a\"> </span>effettuati <span class=\"_ _2b\"> </span>dei<span class=\"_ _4f\"> </span>pagamenti per conto della partecipata. Nel <span class=\"_ _2b\"> </span>ca<span class=\"_ _3\"></span>so <span class=\"_ _2b\"> </span>di <span class=\"_ _2a\"> </span>assunzione <span class=\"_ _2b\"> </span>del<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>collega<span class=\"_ _3\"></span>mento <span class=\"_ _2b\"> </span>in <span class=\"_ _2b\"> </span>fas<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>successive<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>il <span class=\"_ _2a\"> </span>costo <span class=\"_ _2a\"> </span>della <span class=\"_ _2b\"> </span>partecipazione <span class=\"_ _2a\"> </span>viene<span class=\"_ _4f\"> </span>misurato <span class=\"_ _29\"></span>come <span class=\"_ _5\"></span>sommatoria <span class=\"_ _29\"></span>dei <span class=\"_ _5\"></span><span class=\"ffd\">fair <span class=\"_ _5\"></span>value</span> <span class=\"_ _5\"></span>delle <span class=\"_ _29\"></span>interessenze <span class=\"_ _29\"></span>precedentemente <span class=\"_ _29\"></span>possedute <span class=\"_ _5\"></span>e <span class=\"_ _29\"></span>del <span class=\"_ _a\"></span><span class=\"ffd\">fair<span class=\"_ _4f\"> </span></span>value<span class=\"ff3\"> <span class=\"ff9\">dei corrispettivi <span class=\"_ _2\"></span>trasferiti alla <span class=\"_ _2\"></span>data in <span class=\"_ _2\"></span>cui la <span class=\"_ _2\"></span>partecipazione si<span class=\"_ _2\"></span> qualifica <span class=\"_ _2\"></span>come collegata. <span class=\"_ _2\"></span>L\u2019effetto<span class=\"_ _4f\"> </span></span></span>della <span class=\"_ _2b\"> </span>rivalutazione <span class=\"_ _a\"> </span>del <span class=\"_ _2b\"> </span>valore <span class=\"_ _a\"> </span>di <span class=\"_ _2b\"> </span>iscrizione <span class=\"_ _2b\"> </span>delle <span class=\"_ _2b\"> </span>quote <span class=\"_ _a\"></span>precedentemente <span class=\"_ _2b\"> </span>detenute <span class=\"_ _a\"> </span>vie<span class=\"_ _3\"></span>ne <span class=\"_ _a\"> </span>rilevato<span class=\"_ _4f\"> </span>analogamente <span class=\"_ _5\"></span>a <span class=\"_ _29\"></span>quanto <span class=\"_ _5\"></span>stabilito <span class=\"_ _5\"></span>nel <span class=\"_ _29\"></span>caso <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>cui <span class=\"_ _5\"></span>fosse <span class=\"_ _29\"></span>stata<span class=\"_ _3\"></span> <span class=\"_ _29\"></span>dismessa <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>partecipazione. <span class=\"_ _29\"></span>Pertanto,<span class=\"_ _4f\"> </span>accertata l\u2019influ<span class=\"ff3\">enza signifi<span class=\"_ _2\"></span>cativa, il maggior <span class=\"ffd\">fair <span class=\"_ _2\"></span>value<span class=\"ff3\"> cumulato riconosciuto a <span class=\"_ _2\"></span>riserva di OCI, <span class=\"_ _2\"></span>viene<span class=\"_ _4f\"> </span></span></span></span>riclassificato tra gli utili portati a nuovo nel patrimonio netto.<span class=\"_ _4f\"> </span>Le <span class=\"_ _27\"></span>partecipazioni <span class=\"_ _27\"></span>in <span class=\"_ _27\"></span>collegate <span class=\"_ _27\"></span>sono <span class=\"_ _27\"></span>sottoposte <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>un <span class=\"_ _27\"></span><span class=\"ffd\">test</span> <span class=\"_ _29\"></span>di <span class=\"_ _27\"></span>verifica <span class=\"_ _27\"></span>del <span class=\"_ _27\"></span>valore <span class=\"_ _27\"></span>recuperabile <span class=\"_ _27\"></span>qualora<span class=\"_ _4f\"> </span>emergano <span class=\"_ _3\"></span>indicatori <span class=\"_ _3\"></span>di <span class=\"_ _27\"></span>perdita di <span class=\"_ _27\"></span>valore <span class=\"_ _3\"></span>rispetto <span class=\"_ _3\"></span>alla <span class=\"_ _27\"></span>valutazione <span class=\"_ _3\"></span>col <span class=\"_ _3\"></span>metodo <span class=\"_ _27\"></span>del <span class=\"_ _3\"></span>patrimonio <span class=\"_ _3\"></span>netto<span class=\"_ _4f\"> </span>della collegata. Il <span class=\"_ _2\"></span>valore recuperab<span class=\"_ _2\"></span>ile <span class=\"_ _2\"></span>\u00e8 il <span class=\"_ _28\"></span>maggiore tra <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span><span class=\"ffd\">fair val<span class=\"_ _2\"></span>ue<span class=\"ff9\">, de<span class=\"_ _2\"></span>dotti <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>costi di<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>vendita, <span class=\"_ _2\"></span>di u<span class=\"_ _2\"></span>n\u2019attivit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>proprio<span class=\"_ _4f\"> </span></span></span>valore d\u2019uso, definito in base al metodo dei flussi futuri di cassa attualizzati. Nel <span class=\"_ _2b\"> </span>determinare <span class=\"_ _2a\"> </span>il <span class=\"_ _2a\"> </span><span class=\"ffd\">fair <span class=\"_ _2a\"> </span>value</span> <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span>l <span class=\"_ _2b\"> </span>netto <span class=\"_ _2a\"> </span>dei <span class=\"_ _2b\"> </span>cos<span class=\"_ _3\"></span>ti <span class=\"_ _2b\"> </span>di <span class=\"_ _2a\"> </span>vendita <span class=\"_ _2a\"> </span>delle <span class=\"_ _2b\"> </span>col<span class=\"_ _3\"></span>legate, <span class=\"_ _2b\"> </span>vengono <span class=\"_ _2a\"> </span>innanzitutto<span class=\"_ _4f\"> </span>considerati, <span class=\"_ _2b\"> </span>se <span class=\"_ _2b\"> </span>disponibili, <span class=\"_ _a\"></span>i <span class=\"_ _2b\"> </span>prezzi <span class=\"_ _2b\"> </span>ufficiali <span class=\"_ _2b\"> </span>disponibili <span class=\"_ _a\"> </span>su <span class=\"_ _2b\"> </span>mercati <span class=\"_ _2b\"> </span>attivi. <span class=\"_ _2b\"> </span>In <span class=\"_ _2b\"> </span>alternativa <span class=\"_ _2b\"> </span>vengono<span class=\"_ _4f\"> </span>utilizzati <span class=\"_ _10\"> </span>adeguati <span class=\"_ _10\"> </span>modelli <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>valutazi<span class=\"_ _3\"></span>one. <span class=\"_ _2f\"> </span>Tali <span class=\"_ _2c\"> </span>calcoli <span class=\"_ _10\"> </span>sono <span class=\"_ _10\"> </span>effettuati <span class=\"_ _10\"> </span>utilizzando <span class=\"_ _2c\"> </span>opportuni<span class=\"_ _4f\"> </span>moltiplicatori <span class=\"_ _2a\"> </span>di <span class=\"_ _4\"> </span>reddito, <span class=\"_ _2a\"> </span>prezzi <span class=\"_ _4\"> </span>di <span class=\"_ _2a\"> </span>titoli <span class=\"_ _2a\"> </span>a<span class=\"_ _3\"></span>zionari <span class=\"_ _4\"> </span>pubblicamente <span class=\"_ _2a\"> </span>neg<span class=\"_ _3\"></span>oziati <span class=\"_ _2b\"> </span>riferibili <span class=\"_ _4\"> </span>ad <span class=\"_ _2a\"> </span>imprese<span class=\"_ _4f\"> </span>similari, <span class=\"_ _2f\"> </span>transazioni <span class=\"_ _9\"> </span>comparabili <span class=\"_ _2f\"> </span>di <span class=\"_ _9\"> </span>attivit\u00e0 <span class=\"_ _2f\"> </span>similari <span class=\"_ _9\"> </span>o <span class=\"_ _2f\"> </span>altri <span class=\"_ _9\"> </span>indicatori <span class=\"_ _2f\"> </span>di <span class=\"_ _2f\"> </span><span class=\"ffd\">fair <span class=\"_ _2f\"> </span>value</span> <span class=\"_ _9\"> </span>dis<span class=\"_ _3\"></span>ponibili,<span class=\"_ _4f\"> </span>appropriati per le attivit\u00e0 da valutare.<span class=\"_ _4f\"> </span>Nel <span class=\"_ _2\"></span>determinare <span class=\"_ _2\"></span>il <span class=\"_ _28\"></span>va<span class=\"_ _3\"></span>lore <span class=\"_ _2\"></span>d\u2019uso <span class=\"_ _28\"></span>del<span class=\"_ _3\"></span>le <span class=\"_ _28\"></span>col<span class=\"_ _3\"></span>legate <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>pro<span class=\"_ _2\"></span>cede <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>stima <span class=\"_ _2\"></span>ten<span class=\"_ _2\"></span>endo <span class=\"_ _2\"></span>conto <span class=\"_ _28\"></span>del valore <span class=\"_ _2\"></span>attuale<span class=\"_ _4f\"> </span>dei <span class=\"_ _2\"></span>flussi <span class=\"_ _28\"></span>finanziari <span class=\"_ _2\"></span>futuri <span class=\"_ _28\"></span>che <span class=\"_ _28\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>partecipazione <span class=\"_ _2\"></span>potr\u00e0 <span class=\"_ _28\"></span>generare, <span class=\"_ _2\"></span>incluso <span class=\"_ _28\"></span>il v<span class=\"_ _2\"></span>alore <span class=\"_ _28\"></span>di <span class=\"_ _2\"></span>dismissione <span class=\"_ _28\"></span>finale<span class=\"_ _4f\"> </span>dell\u2019investimento.<span class=\"_ _4f\"> </span>Ove <span class=\"_ _2\"></span>opportuno <span class=\"_ _28\"></span>le<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>valutazioni <span class=\"_ _28\"></span>del valore <span class=\"_ _28\"></span>recuperabile <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>sottoposte <span class=\"_ _28\"></span>ad <span class=\"_ _2\"></span>analisi <span class=\"_ _28\"></span>di sensitivit\u00e0 <span class=\"_ _28\"></span>basata<span class=\"_ _4f\"> </span>sulla <span class=\"_ _5\"></span>variazione <span class=\"_ _5\"></span>(negativa) <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>grandezze <span class=\"_ _5\"></span>economiche <span class=\"_ _5\"></span>applic<span class=\"_ _3\"></span>ate <span class=\"_ _5\"></span>ai <span class=\"_ _5\"></span>multipli <span class=\"_ _29\"></span>di <span class=\"_ _a\"></span>riferimento <span class=\"_ _5\"></span>entro<span class=\"_ _4f\"> </span>intervalli ragionevoli.<span class=\"_ _4f\"> </span>Qualora <span class=\"_ _27\"></span>il <span class=\"_ _27\"></span>valore <span class=\"_ _29\"></span>di <span class=\"_ _27\"></span>recupero <span class=\"_ _27\"></span>risulti <span class=\"_ _27\"></span>inferiore <span class=\"_ _27\"></span>al <span class=\"_ _27\"></span>va<span class=\"_ _3\"></span>lore <span class=\"_ _27\"></span>contabile, <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>relativa <span class=\"_ _27\"></span>differenza <span class=\"_ _27\"></span>\u00e8 <span class=\"_ _29\"></span>rilevata <span class=\"_ _27\"></span>a<span class=\"_ _4f\"> </span>conto economico.<span class=\"_ _4f\"> </span>Qualora, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>un es<span class=\"_ _3\"></span>ercizio <span class=\"_ _3\"></span>successivo <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>quello <span class=\"_ _3\"></span>in cui<span class=\"_ _3\"></span> si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>registrato <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>durevole <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore,<span class=\"_ _4f\"> </span>si <span class=\"_ _28\"></span>verifica <span class=\"_ _28\"></span>una <span class=\"_ _28\"></span>variazione <span class=\"_ _28\"></span>delle <span class=\"_ _28\"></span>stime <span class=\"_ _28\"></span>utilizzate <span class=\"_ _28\"></span>per <span class=\"_ _28\"></span>la <span class=\"_ _28\"></span>determinazione <span class=\"_ _28\"></span>del <span class=\"_ _28\"></span>valore <span class=\"_ _28\"></span>recuperabile, <span class=\"_ _28\"></span>il <span class=\"_ _28\"></span>valore<span class=\"_ _4f\"> </span>contabile <span class=\"_ _28\"></span>della <span class=\"_ _2\"></span>parte<span class=\"_ _2\"></span>cipazione <span class=\"_ _28\"></span>sar\u00e0 <span class=\"_ _2\"></span>rivalutato <span class=\"_ _28\"></span>a <span class=\"_ _28\"></span>concorrenza <span class=\"_ _28\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _28\"></span>recuperabile <span class=\"_ _28\"></span>e <span class=\"_ _28\"></span>la <span class=\"_ _2\"></span>rivalutazion<span class=\"_ _2\"></span>e<span class=\"_ _4f\"> </span>costituir\u00e0 una ripresa di valore.<span class=\"_ _4f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "P<span class=\"fs9\">ARTECIPAZIONI VA<span class=\"_ _3\"></span>LUTATE A FVOCI </span>Gli <span class=\"_ _a\"></span>investimenti <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span><span class=\"ffd\">equity,</span> <span class=\"_ _a\"></span>costituiti <span class=\"_ _a\"></span>generalmente <span class=\"_ _a\"></span>da <span class=\"_ _5\"></span>pa<span class=\"_ _3\"></span>rtecipazioni <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>percentuale <span class=\"_ _5\"></span>di <span class=\"_ _2b\"> </span>possesso<span class=\"_ _4f\"> </span>inferiore <span class=\"_ _29\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _5\"></span>20% <span class=\"_ _29\"></span>che<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>non <span class=\"_ _5\"></span>hanno <span class=\"_ _5\"></span>finalit\u00e0 <span class=\"_ _5\"></span>di <span class=\"_ _a\"></span><span class=\"ffd\">trading<span class=\"ff9\">, <span class=\"_ _5\"></span>secondo <span class=\"_ _5\"></span>l\u2019opzione <span class=\"_ _5\"></span>prevista <span class=\"_ _5\"></span>dall\u2019IFRS <span class=\"_ _5\"></span>9, <span class=\"_ _5\"></span>sono<span class=\"_ _4f\"> </span></span></span>contabilizzati registrando le variazioni di <span class=\"ffd\">fair value</span> <span class=\"lsb\">a </span><span class=\"ffd\">Other Comprehensive Income</span> (F<span class=\"_ _2\"></span>VOCI), quindi con<span class=\"_ _4f\"> </span>contropartita in una <span class=\"_ _2\"></span>riserva di patrimonio <span class=\"_ _2\"></span>netto. La contabilizzazione FVOCI <span class=\"_ _2\"></span>degli inve<span class=\"_ _2\"></span>stimenti in<span class=\"_ _4f\"> </span>equity<span class=\"ff3\"> prevede al <span class=\"_ _3\"></span>momento della <span class=\"_ _3\"></span>vendita il </span>reversal<span class=\"ff3\"> da<span class=\"_ _3\"></span>lla riserva di <span class=\"_ _3\"></span></span>fair value<span class=\"ff3\"> maturata direttamente <span class=\"_ _3\"></span>ad<span class=\"_ _4f\"> </span></span>altre <span class=\"_ _2\"></span>riserve <span class=\"_ _28\"></span>del <span class=\"_ _28\"></span>patrimonio <span class=\"_ _2\"></span>netto. <span class=\"_ _28\"></span>Sono <span class=\"_ _2\"></span>quindi <span class=\"_ _28\"></span>imputati <span class=\"_ _28\"></span>a <span class=\"_ _2\"></span>conto <span class=\"_ _28\"></span>economico <span class=\"_ _2\"></span>i <span class=\"_ _28\"></span>dividendi <span class=\"_ _28\"></span>ricevuti <span class=\"_ _2\"></span>dalle<span class=\"_ _4f\"> </span>partecipazioni.<span class=\"_ _4f\"> </span>A<span class=\"fs9\">TTIVIT\u00c0 FINANZIARIE VALUTA<span class=\"_ _3\"></span>TE A FVTPL<span class=\"_ _4f\"> </span></span><span class=\"fs9\"> </span>Le <span class=\"_ _10\"> </span>attivit\u00e0 <span class=\"_ _10\"> </span>finanziarie, <span class=\"_ _10\"> </span>generalmente <span class=\"_ _10\"> </span>prestiti <span class=\"_ _10\"> </span>convertibili, <span class=\"_ _10\"> </span>che <span class=\"_ _10\"> </span>generano <span class=\"_ _10\"> </span>flussi <span class=\"_ _2c\"> </span>finanziari <span class=\"_ _2f\"> </span>che<span class=\"_ _4f\"> </span> prevedono <span class=\"_ _4\"> </span>l\u2019attribuzione <span class=\"_ _2a\"> </span>di <span class=\"_ _4\"> </span>azioni <span class=\"_ _4\"> </span>e/o <span class=\"_ _4\"> </span>comprendono <span class=\"_ _4\"> </span>derivati <span class=\"_ _4\"> </span>impliciti <span class=\"_ _4\"> </span>relativi <span class=\"_ _2a\"> </span>alle<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>clausole <span class=\"_ _4\"> </span>di<span class=\"_ _4f\"> </span> conversione  s<span class=\"_ _3\"></span>ono  va<span class=\"_ _3\"></span>lutate  a <span class=\"_ _2f\"> </span><span class=\"ffd\">fair  value</span> <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>le <span class=\"_ _9\"> </span>relative <span class=\"_ _9\"> </span>variazioni <span class=\"_ _9\"> </span>di  va<span class=\"_ _3\"></span>lore  imputate <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>conto<span class=\"_ _4f\"> </span> economico.  Gli investimenti <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span><span class=\"ffd\">equity</span> <span class=\"_ _3\"></span>aventi <span class=\"_ _3\"></span>finalit\u00e0 di <span class=\"_ _3\"></span>impiego <span class=\"_ _3\"></span>tempor<span class=\"_ _2\"></span>aneo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>liquidit\u00e0 sono valutati <span class=\"_ _3\"></span>a <span class=\"_ _27\"></span><span class=\"ffd\">fair value<span class=\"_ _4f\"> </span></span> con le relative variazioni di valore imputate a conto economico.<span class=\"_ _4f\"> </span> A<span class=\"fs9\">TTIVIT\u00c0 FINANZIARIE CORRENTI VALUTA<span class=\"_ _3\"></span>TE A FVOCI </span>Le attivit\u00e0 finanziarie correnti valutate a FVOCI sono attivit\u00e0 finanziarie non derivate costituite da<span class=\"_ _4f\"> </span>investimenti <span class=\"_ _5\"></span>effettuati <span class=\"_ _a\"></span>in <span class=\"_ _5\"></span>titoli <span class=\"_ _5\"></span>obbligaziona<span class=\"_ _3\"></span>ri <span class=\"_ _5\"></span>che <span class=\"_ _5\"></span>costituiscono <span class=\"_ _a\"></span>impieghi <span class=\"_ _5\"></span>temporanei <span class=\"_ _5\"></span>di <span class=\"_ _a\"></span>liquidit\u00e0<span class=\"_ _4f\"> </span>realizzati <span class=\"_ _28\"></span>secondo <span class=\"_ _28\"></span>un <span class=\"_ _28\"></span>modello <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span><span class=\"ffd\">business<span class=\"ff3\"> <span class=\"_ _28\"></span><span class=\"ff9\">che <span class=\"_ _28\"></span>prevede <span class=\"_ _28\"></span>l\u2019incasso <span class=\"_ _28\"></span>dei <span class=\"_ _28\"></span>relativi <span class=\"_ _28\"></span>flu<span class=\"_ _2\"></span>ssi <span class=\"_ _28\"></span>finanziari <span class=\"_ _28\"></span>e <span class=\"_ _28\"></span>la <span class=\"_ _28\"></span>vendita<span class=\"_ _4f\"> </span></span></span></span>delle stesse obbligazioni al momento opportuno. I flussi finanziari di tali strumenti finanzia<span class=\"_ _3\"></span>ri sono<span class=\"_ _4f\"> </span>costituiti unicamente da interessi e capitale. Sono <span class=\"_ _3\"></span>valutate <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>FVOCI <span class=\"_ _3\"></span>contabilizzando <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>riserva <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>patrimonio <span class=\"_ _3\"></span>netto <span class=\"_ _3\"></span>le <span class=\"_ _27\"></span>variazioni <span class=\"_ _3\"></span>di <span class=\"_ _27\"></span><span class=\"ffd\">fair <span class=\"_ _27\"></span>value</span> <span class=\"_ _3\"></span>dei<span class=\"_ _4f\"> </span>titoli <span class=\"_ _28\"></span>fino <span class=\"_ _28\"></span>alla <span class=\"_ _28\"></span>data <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>dismissione<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>contabilizzando <span class=\"_ _28\"></span>a <span class=\"_ _28\"></span>conto <span class=\"_ _28\"></span>economico <span class=\"_ _28\"></span>gli <span class=\"_ _28\"></span>interessi <span class=\"_ _28\"></span>attivi <span class=\"_ _28\"></span>e <span class=\"_ _28\"></span>le <span class=\"_ _28\"></span>eventuali<span class=\"_ _4f\"> </span>svalutazioni. <span class=\"_ _2b\"> </span>Al <span class=\"_ _2a\"> </span>momento <span class=\"_ _2b\"> </span>dell\u2019eventuale <span class=\"_ _2b\"> </span>vendita <span class=\"_ _2a\"> </span>totale <span class=\"_ _2b\"> </span>o <span class=\"_ _2b\"> </span>parziale <span class=\"_ _2a\"> </span>l\u2019utile/perdita <span class=\"_ _2b\"> </span>cumulata <span class=\"_ _2b\"> </span>nella<span class=\"_ _4f\"> </span>riserva da valutazione viene riversata, in tutto o in parte, a conto economico.<span class=\"_ _4f\"> </span>Gli acquisti e le vendite di titoli vengono rilevati ed eliminati alla data di regolamento. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "Il <span class=\"ffd\">fair valu<span class=\"_ _3\"></span>e </span>viene identificato nel <span class=\"_ _3\"></span>caso delle partecipazioni quotate con <span class=\"_ _3\"></span>il valore di <span class=\"_ _3\"></span>borsa alla <span class=\"_ _3\"></span>data di<span class=\"_ _4f\"> </span> chiusura <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>di <span class=\"_ _27\"></span>part<span class=\"_ _2\"></span>ecipazioni <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>quotate <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>stimato <span class=\"_ _3\"></span>sulla<span class=\"_ _4f\"> </span> base di tecniche di <span class=\"_ _2\"></span>valutazione. Tali tecn<span class=\"_ _2\"></span>iche di valutazione comprendono il co<span class=\"_ _2\"></span>nfronto <span class=\"_ _2\"></span>con i valori<span class=\"_ _4f\"> </span> espressi <span class=\"_ _28\"></span>da <span class=\"_ _28\"></span>rece<span class=\"_ _3\"></span>nti <span class=\"_ _28\"></span>operazioni <span class=\"_ _28\"></span>assimilabili <span class=\"_ _28\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _28\"></span>altre <span class=\"_ _28\"></span>tecniche <span class=\"_ _28\"></span>valutative <span class=\"_ _28\"></span>che <span class=\"_ _28\"></span>si <span class=\"_ _2\"></span>basano <span class=\"_ _28\"></span>sostanzialmente<span class=\"_ _4f\"> </span><span class=\"_ _2\"></span> sull\u2019analisi <span class=\"_ _28\"></span>della <span class=\"_ _28\"></span>capacit\u00e0 <span class=\"_ _28\"></span>della <span class=\"_ _28\"></span>partecipata <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>produrre <span class=\"_ _28\"></span>flussi <span class=\"_ _28\"></span>finanziari <span class=\"_ _28\"></span>futuri, <span class=\"_ _28\"></span>scontati <span class=\"_ _28\"></span>tempor<span class=\"ff3\">almente<span class=\"_ _4f\"> </span></span><span class=\"ff3\"> </span>per riflettere il costo del denaro rapportato al tempo ed i rischi specifici dell\u2019attivit\u00e0 svolta. <span class=\"ff3\"> </span>Gli <span class=\"_ _27\"></span>inves<span class=\"_ _3\"></span>timenti <span class=\"_ _27\"></span>in <span class=\"_ _27\"></span>s<span class=\"_ _3\"></span>trumenti <span class=\"_ _27\"></span>rappresentativi <span class=\"_ _27\"></span>di <span class=\"_ _29\"></span>capitale <span class=\"_ _27\"></span>che <span class=\"_ _29\"></span>non <span class=\"_ _27\"></span>hanno <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>prezzo <span class=\"_ _27\"></span>quotato <span class=\"_ _29\"></span>in <span class=\"_ _27\"></span>un<span class=\"_ _4f\"> </span> mercato regolamentato <span class=\"_ _3\"></span>e il cui <span class=\"_ _3\"></span><span class=\"ffd\">fa<span class=\"_ _3\"></span>ir value </span>non <span class=\"_ _3\"></span>pu\u00f2 essere va<span class=\"_ _3\"></span>lutato in modo <span class=\"_ _3\"></span>attendibile, sono <span class=\"_ _3\"></span>valutati<span class=\"_ _4f\"> </span> al costo, eventualmente ridotto per perdite di valore.  La scelta tra le<span class=\"_ _3\"></span> suddette metodologie non \u00e8 opzionale, dove<span class=\"_ _3\"></span>ndo le stesse essere applicate in ordine<span class=\"_ _4f\"> </span> gerarchico: \u00e8 attribuita assoluta priorit\u00e0 ai prezzi uff<span class=\"_ _2\"></span>iciali disponibili su mercati<span class=\"_ _2\"></span> attivi (<span class=\"ffd\">effective market<span class=\"_ _4f\"> </span></span><span class=\"ffd\"> </span>quotes <span class=\"_ _27\"></span><span class=\"ff9\">\u2013<span class=\"ff3\"> <span class=\"_ _3\"></span>live<span class=\"_ _3\"></span>llo <span class=\"_ _27\"></span>1) <span class=\"_ _27\"></span>oppure <span class=\"_ _3\"></span>per <span class=\"_ _27\"></span>attivit\u00e0 <span class=\"_ _27\"></span>e <span class=\"_ _27\"></span>passivit\u00e0 <span class=\"_ _27\"></span>misurate <span class=\"_ _3\"></span>sulla<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>base <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>tecniche <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>valutazione <span class=\"_ _27\"></span>che<span class=\"_ _4f\"> </span></span></span><span class=\"ff9\"><span class=\"ff3\"> </span></span>prendono a <span class=\"_ _2\"></span>riferimento <span class=\"_ _28\"></span>parametri osservabili <span class=\"_ _2\"></span>sul <span class=\"_ _2\"></span>mercato <span class=\"_ _2\"></span>(<span class=\"ffd\">comparable a<span class=\"_ _2\"></span>pproaches <span class=\"_ _2\"></span><span class=\"ff9\">\u2013<span class=\"ff3\"> <span class=\"_ _2\"></span>livello 2) <span class=\"_ _28\"></span>e priorit\u00e0<span class=\"_ _4f\"> </span></span></span></span><span class=\"ffd\"><span class=\"ff9\"><span class=\"ff3\"> </span></span></span>pi\u00f9 <span class=\"_ _27\"></span>bassa <span class=\"_ _3\"></span>ad <span class=\"_ _27\"></span>attivit\u00e0 <span class=\"_ _27\"></span>e <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _27\"></span>il <span class=\"_ _27\"></span>cui <span class=\"_ _27\"></span><span class=\"ffd\">fair <span class=\"_ _3\"></span>valu<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span></span>\u00e8 <span class=\"_ _27\"></span>calcolato <span class=\"_ _27\"></span>sulla <span class=\"_ _27\"></span>base <span class=\"_ _3\"></span>di <span class=\"_ _27\"></span>tecniche <span class=\"_ _3\"></span>di <span class=\"_ _27\"></span>valu<span class=\"_ _3\"></span>tazione <span class=\"_ _27\"></span>che<span class=\"_ _4f\"> </span><span class=\"_ _2\"></span> prendono a <span class=\"_ _2\"></span>riferimento <span class=\"_ _2\"></span>parametri <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>osservabili sul <span class=\"_ _2\"></span>mercato <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>quindi maggiormente <span class=\"_ _2\"></span>discrezionali<span class=\"_ _4f\"> </span> (<span class=\"ffd\">market <span class=\"_ _3\"></span>model <span class=\"_ _27\"></span><span class=\"ff9\">\u2013</span></span> <span class=\"_ _27\"></span>livello <span class=\"_ _3\"></span>3). <span class=\"_ _27\"></span><span class=\"ff9\">L\u2019utilizzo <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>tecniche <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>valutazione <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>livello <span class=\"_ _3\"></span>3, <span class=\"_ _27\"></span>adott<span class=\"_ _2\"></span>ate <span class=\"_ _3\"></span>in <span class=\"_ _27\"></span>mancanza <span class=\"_ _27\"></span>di<span class=\"_ _4f\"> </span></span><span class=\"ff9\"> </span>adeguati <span class=\"_ _1a\"> </span>parametri <span class=\"_ _4\"> </span>osservabili  sul <span class=\"_ _4\"> </span>mercato, <span class=\"_ _4\"> </span>si  riferisce <span class=\"_ _4\"> </span>principalmente <span class=\"_ _1a\"> </span>a <span class=\"_ _4\"> </span>valutazioni  basate <span class=\"_ _2a\"> </span>s<span class=\"_ _3\"></span>u<span class=\"_ _4f\"> </span> previsioni <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>flussi <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>cassa <span class=\"_ _27\"></span>e <span class=\"_ _29\"></span>di <span class=\"_ _27\"></span>risultati <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>conto <span class=\"_ _27\"></span>economico. <span class=\"_ _27\"></span>Tali <span class=\"_ _27\"></span>valutazioni <span class=\"_ _27\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _29\"></span>sottoposte <span class=\"_ _27\"></span>ad<span class=\"_ _4f\"> </span> analisi <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>sensitivit\u00e0 <span class=\"_ _2a\"> </span>basata <span class=\"_ _2a\"> </span>sulla <span class=\"_ _2a\"> </span>variazione <span class=\"_ _2a\"> </span>(negativa) <span class=\"_ _2b\"> </span>del<span class=\"_ _3\"></span>le <span class=\"_ _2a\"> </span>grandezze <span class=\"_ _2b\"> </span>ec<span class=\"_ _3\"></span>onomiche <span class=\"_ _2b\"> </span>applicate <span class=\"_ _2a\"> </span>a<span class=\"_ _3\"></span>i<span class=\"_ _4f\"> </span> multipli di riferimento entro intervalli ragionevoli.<span class=\"_ _4f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "C<span class=\"fs9\">REDITI FINANZIARI VALUT<span class=\"_ _3\"></span>ATI AL COSTO AMMORTIZZAT<span class=\"_ _3\"></span>O<span class=\"_ _4f\"> </span></span><span class=\"fs9\"> </span>Si <span class=\"_ _3\"></span>tratta <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _27\"></span>finanziarie <span class=\"_ _3\"></span>acquisite <span class=\"_ _27\"></span>dalla <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>con <span class=\"_ _27\"></span>lo <span class=\"_ _3\"></span>scopo <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>detenerle <span class=\"_ _3\"></span>fino <span class=\"_ _27\"></span>a <span class=\"_ _3\"></span>scadenza <span class=\"_ _27\"></span>per<span class=\"_ _4f\"> </span> incassarne <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>relativi <span class=\"_ _28\"></span>interessi, le <span class=\"_ _28\"></span>cui <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>vendite <span class=\"_ _28\"></span>costituiscono <span class=\"_ _2\"></span>eventi <span class=\"_ _2\"></span>incidentali. <span class=\"_ _28\"></span>Ques<span class=\"_ _3\"></span>te <span class=\"_ _28\"></span>a<span class=\"_ _3\"></span>ttivit\u00e0<span class=\"_ _4f\"> </span> finanziarie sono valutate al costo ammortizzato.<span class=\"_ _4f\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "S<span class=\"fs9\">TRUMENTI DERIVATI<span class=\"_ _4f\"> </span></span><span class=\"fs9\"> </span>Gli <span class=\"_ _27\"></span>strumenti <span class=\"_ _27\"></span>derivati <span class=\"_ _27\"></span>non <span class=\"_ _29\"></span>incorporati <span class=\"_ _27\"></span>in <span class=\"_ _27\"></span>altri <span class=\"_ _27\"></span>strumenti <span class=\"_ _29\"></span>finanziari <span class=\"_ _27\"></span>sono <span class=\"_ _27\"></span>va<span class=\"_ _3\"></span>lutati <span class=\"_ _27\"></span>a <span class=\"_ _29\"></span><span class=\"ffd\">fair <span class=\"_ _27\"></span>value<span class=\"_ _3\"></span></span> <span class=\"_ _27\"></span>con <span class=\"_ _27\"></span>le<span class=\"_ _4f\"> </span><span class=\"_ _3\"></span> variazioni di valore imputate direttamente a conto economico.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "C<span class=\"fs9\">REDITI COMMERCIALI </span><span class=\"fs9\"><span class=\"_ _3\"></span> </span>I <span class=\"_ _2f\"> </span>crediti <span class=\"_ _10\"> </span>sono <span class=\"_ _10\"> </span>iscritti <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span><span class=\"ffd\">fair <span class=\"_ _10\"> </span>value <span class=\"_ _10\"> </span></span>e <span class=\"_ _10\"> </span>successivamente <span class=\"_ _10\"> </span>valutati <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span>costo <span class=\"_ _2f\"> </span>ammortizzato. <span class=\"_ _10\"> </span>Sono<span class=\"_ _4f\"> </span> eventualmente rettificati per le somme ritenute inesigibili.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "D<span class=\"fs9\">ISPONIBILIT\u00c0 LIQUIDE E ME<span class=\"_ _3\"></span>ZZI EQUIVALENTI<span class=\"_ _4f\"> </span></span><span class=\"fs9\"><span class=\"_ _3\"></span> </span>Le <span class=\"_ _27\"></span>disponibilit\u00e0 <span class=\"_ _27\"></span>liquide <span class=\"_ _29\"></span>e <span class=\"_ _27\"></span>mezzi <span class=\"_ _27\"></span>equivalenti <span class=\"_ _27\"></span>comprendono <span class=\"_ _27\"></span>i <span class=\"_ _27\"></span>valori <span class=\"_ _29\"></span>numerari, <span class=\"_ _27\"></span>oss<span class=\"_ _3\"></span>ia <span class=\"_ _27\"></span>quei <span class=\"_ _27\"></span>valori <span class=\"_ _27\"></span>che<span class=\"_ _4f\"> </span> possiedono <span class=\"_ _27\"></span>i <span class=\"_ _27\"></span>requisiti <span class=\"_ _27\"></span>della <span class=\"_ _3\"></span>disponibilit\u00e0 <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>vista <span class=\"_ _27\"></span>o <span class=\"_ _27\"></span>a <span class=\"_ _3\"></span>brevis<span class=\"_ _3\"></span>simo <span class=\"_ _27\"></span>termine <span class=\"_ _27\"></span>(entro<span class=\"_ _2\"></span> <span class=\"_ _27\"></span>tre <span class=\"_ _3\"></span>mes<span class=\"_ _3\"></span>i), <span class=\"_ _27\"></span>del <span class=\"_ _27\"></span>buon<span class=\"_ _4f\"> </span> esito <span class=\"_ _27\"></span>e <span class=\"_ _27\"></span>dell\u2019assenza <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>spese <span class=\"_ _27\"></span>per <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>riscossione. <span class=\"_ _27\"></span>Le <span class=\"_ _27\"></span>oper<span class=\"_ _3\"></span><span class=\"ff3\">azioni <span class=\"_ _27\"></span>finanz<span class=\"_ _3\"></span>iarie <span class=\"_ _27\"></span>sono <span class=\"_ _3\"></span>rilev<span class=\"_ _3\"></span>ate <span class=\"_ _27\"></span>alla <span class=\"_ _27\"></span>data <span class=\"_ _27\"></span>di<span class=\"_ _4f\"> </span></span><span class=\"ff3\"> </span>regolamento.<span class=\"_ _4f\"> </span> Ai  fini  del <span class=\"_ _4\"> </span>Rendiconto  Finanziario,  le<span class=\"_ _2\"></span>  disponibilit\u00e0 <span class=\"_ _1a\"> </span>monetarie  nette <span class=\"_ _1a\"> </span>sono  rappresentate <span class=\"_ _4\"> </span>da<span class=\"_ _3\"></span>lle<span class=\"_ _4f\"> </span> disponibilit\u00e0 <span class=\"_ _27\"></span>liquide <span class=\"_ _27\"></span>e <span class=\"_ _27\"></span>mezzi <span class=\"_ _3\"></span>equivalenti <span class=\"_ _27\"></span>al <span class=\"_ _27\"></span>netto <span class=\"_ _27\"></span>degli <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>coperti <span class=\"_ _27\"></span>bancari <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>lla <span class=\"_ _3\"></span>data <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>riferimento <span class=\"_ _27\"></span>del<span class=\"_ _4f\"> </span> prospetto contabile.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "D<span class=\"fs9\">EBITI COMMERCIALI E FINANZ<span class=\"_ _3\"></span>IARI </span><span class=\"fs9\"> </span>I <span class=\"_ _2a\"> </span>debiti <span class=\"_ _4\"> </span>commerciali <span class=\"_ _4\"> </span>s<span class=\"_ _3\"></span>ono <span class=\"_ _2a\"> </span>is<span class=\"_ _3\"></span>critti <span class=\"_ _2a\"> </span>iniz<span class=\"_ _3\"></span>ialmente <span class=\"_ _4\"> </span>al <span class=\"_ _1a\"> </span><span class=\"ffd\">fair <span class=\"_ _2a\"> </span>value <span class=\"_ _4\"> </span></span>e <span class=\"_ _4\"> </span>valutati <span class=\"_ _4\"> </span>successivamente <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>costo<span class=\"_ _4f\"> </span> ammortizzato.  Le <span class=\"_ _27\"></span>pas<span class=\"_ _3\"></span>sivit\u00e0 <span class=\"_ _27\"></span>finanziarie <span class=\"_ _29\"></span>sono <span class=\"_ _27\"></span>rilevate <span class=\"_ _29\"></span>ed <span class=\"_ _29\"></span>esposte <span class=\"_ _27\"></span>al <span class=\"_ _27\"></span>cos<span class=\"_ _3\"></span>to <span class=\"_ _27\"></span>ammortizzato <span class=\"_ _29\"></span>utilizzando <span class=\"_ _27\"></span>il <span class=\"_ _29\"></span>metodo <span class=\"_ _29\"></span>del<span class=\"_ _4f\"> </span> tasso di interesse effettivo.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "B<span class=\"fs9\">ENEFICI PER I DIPENDENTI <span class=\"_ _3\"></span>E COSTI DEL PERSONALE </span><span class=\"fs9\"><span class=\"_ _3\"></span> </span>I <span class=\"_ _2a\"> </span>benefici <span class=\"_ _4\"> </span>garantiti <span class=\"_ _2a\"> </span>ai <span class=\"_ _4\"> </span>dipendenti <span class=\"_ _2a\"> </span>eroga<span class=\"_ _3\"></span>ti <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"> </span>coincidenza<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>o <span class=\"_ _2a\"> </span>s<span class=\"_ _3\"></span>uccessivamente <span class=\"_ _2b\"> </span>alla<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>cessazione <span class=\"_ _4\"> </span>del<span class=\"_ _4f\"> </span> rapporto <span class=\"_ _4\"> </span>di  lavoro <span class=\"_ _4\"> </span>attraverso <span class=\"_ _1a\"> </span>programmi <span class=\"_ _4\"> </span>a  benefi<span class=\"_ _2\"></span>ci <span class=\"_ _4\"> </span>definiti  sono <span class=\"_ _4\"> </span>riconosciuti <span class=\"_ _4\"> </span>nel  periodo <span class=\"_ _4\"> </span>di<span class=\"_ _4f\"> </span>maturazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>diritto. <span class=\"_ _28\"></span>La pas<span class=\"_ _2\"></span>sivit\u00e0 <span class=\"_ _2\"></span>relativa <span class=\"_ _28\"></span>ai programmi <span class=\"_ _28\"></span>a benefici<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>definiti, <span class=\"_ _2\"></span>al <span class=\"_ _28\"></span>netto <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>eventuali<span class=\"_ _4f\"> </span>attivit\u00e0 <span class=\"_ _28\"></span>al <span class=\"_ _28\"></span>servizio <span class=\"_ _28\"></span>del <span class=\"_ _28\"></span>piano, <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _28\"></span>determinata <span class=\"_ _28\"></span>sulla <span class=\"_ _28\"></span>base <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>ipotesi <span class=\"_ _28\"></span>attuariali <span class=\"_ _28\"></span>ed <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _28\"></span>rilevata <span class=\"_ _28\"></span>per <span class=\"_ _28\"></span>compe<span class=\"_ _3\"></span>tenza<span class=\"_ _4f\"> </span>coerentemente <span class=\"_ _29\"></span>alle <span class=\"_ _29\"></span>pres<span class=\"_ _3\"></span>tazioni <span class=\"_ _29\"></span>di <span class=\"_ _5\"></span>lavoro <span class=\"_ _29\"></span>n<span class=\"ff9\">ecessarie <span class=\"_ _29\"></span>per <span class=\"_ _5\"></span>l\u2019ottenimento <span class=\"_ _29\"></span>dei <span class=\"_ _5\"></span>benefici; <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>valutazione<span class=\"_ _4f\"> </span></span>della passivit\u00e0 \u00e8 effettuata da attuari indipendenti. La <span class=\"_ _29\"></span>Societ\u00e0 <span class=\"_ _29\"></span>riconosce <span class=\"_ _5\"></span>benefici <span class=\"_ _29\"></span>addizionali <span class=\"_ _29\"></span>ad <span class=\"_ _29\"></span>alc<span class=\"_ _3\"></span>uni <span class=\"_ _29\"></span>dipendenti <span class=\"_ _29\"></span>attraverso <span class=\"_ _5\"></span>piani <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>incentivazione.<span class=\"_ _4f\"> </span>Attualmente sono in essere un piano di <span class=\"ffd\">stock option </span>e un piano di <span class=\"ffd\">performance shares. </span>Secondo <span class=\"_ _a\"> </span>quanto <span class=\"_ _2b\"> </span>stabilito <span class=\"_ _a\"></span>dall\u2019IFRS <span class=\"_ _2b\"> </span>2 <span class=\"_ _a\"> </span>\u2013<span class=\"ff3\"> <span class=\"_ _2b\"> </span><span class=\"ffd\">Pagamenti <span class=\"_ _a\"> </span>basati<span class=\"_ _3\"></span> <span class=\"_ _a\"> </span>su <span class=\"_ _a\"> </span>azioni <span class=\"_ _2b\"> </span></span></span>\u2013<span class=\"ff3\"> <span class=\"_ _2b\"> </span>tali <span class=\"_ _a\"> </span>piani <span class=\"_ _a\"> </span>rappres<span class=\"_ _3\"></span>entano <span class=\"_ _a\"> </span>una<span class=\"_ _4f\"> </span></span>componente <span class=\"_ _27\"></span>della <span class=\"_ _27\"></span>retribu<span class=\"_ _2\"></span>zione <span class=\"_ _27\"></span>dei <span class=\"_ _3\"></span>bene<span class=\"_ _3\"></span>ficiari <span class=\"_ _3\"></span>e <span class=\"_ _27\"></span>prevedono <span class=\"_ _27\"></span>la <span class=\"_ _27\"></span>modalit\u00e0 <span class=\"_ _27\"></span>del <span class=\"_ _27\"></span><span class=\"ff12\">\u201cequity <span class=\"_ _27\"></span>settlement\u201d <span class=\"_ _3\"></span></span>come<span class=\"_ _4f\"> </span>da <span class=\"_ _29\"></span>regolamento. <span class=\"_ _29\"></span>Pertanto <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>cos<span class=\"_ _3\"></span>to <span class=\"_ _27\"></span>rela<span class=\"_ _3\"></span>tivo <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>rappresentato <span class=\"_ _29\"></span>dal <span class=\"_ _5\"></span><span class=\"ffd\">fa<span class=\"_ _3\"></span>ir <span class=\"_ _29\"></span>value <span class=\"_ _29\"></span></span>degli <span class=\"_ _29\"></span>strumenti <span class=\"_ _29\"></span>finanziari<span class=\"_ _4f\"> </span>attribuiti<span class=\"ffd\"> <span class=\"_ _27\"></span></span>alla <span class=\"_ _27\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _27\"></span>assegnazione <span class=\"_ _3\"></span>ed <span class=\"_ _27\"></span>\u00e8 <span class=\"_ _27\"></span>rilevato <span class=\"_ _3\"></span>a <span class=\"_ _27\"></span>conto <span class=\"_ _27\"></span>economico <span class=\"_ _27\"></span>lungo <span class=\"_ _3\"></span>il <span class=\"_ _27\"></span>periodo <span class=\"_ _27\"></span>intercorrente<span class=\"_ _4f\"> </span>tra <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>data <span class=\"_ _29\"></span>di <span class=\"_ _27\"></span>asseg<span class=\"_ _3\"></span>nazione <span class=\"_ _27\"></span>e <span class=\"_ _29\"></span>quella <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>maturazione <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>contropartita <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>patrimonio <span class=\"_ _27\"></span>netto. <span class=\"_ _5\"></span>Una<span class=\"_ _4f\"> </span>quota <span class=\"_ _2b\"> </span>del <span class=\"_ _2a\"> </span>piano <span class=\"_ _2b\"> </span>ha<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>avuto <span class=\"_ _2b\"> </span>modalit\u00e0 <span class=\"_ _2a\"> </span>di <span class=\"_ _2b\"> </span>esercizio <span class=\"_ _2a\"> </span><span class=\"ff12\">\u201ccash <span class=\"_ _2b\"> </span>settlement\u201d <span class=\"_ _2a\"> </span></span>come <span class=\"_ _2a\"> </span>da <span class=\"_ _2b\"> </span>regolamento, <span class=\"_ _2a\"> </span>il <span class=\"_ _2b\"> </span>costo<span class=\"_ _4f\"> </span>relativo, <span class=\"_ _28\"></span>rappresentato <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>al <span class=\"_ _28\"></span>corrispettivo <span class=\"_ _28\"></span>erogato, <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _28\"></span>s<span class=\"_ _3\"></span>tato <span class=\"_ _28\"></span>rilevato <span class=\"_ _28\"></span>a <span class=\"_ _28\"></span>conto <span class=\"_ _28\"></span>economico <span class=\"_ _2\"></span>lungo <span class=\"_ _28\"></span>il <span class=\"_ _28\"></span>periodo<span class=\"_ _4f\"> </span>intercorrente tra <span class=\"_ _2\"></span>la data <span class=\"_ _2\"></span>di assegnazione <span class=\"_ _2\"></span>e quell<span class=\"_ _2\"></span>a della<span class=\"_ _2\"></span> maturazione <span class=\"_ _2\"></span>con contropartita una <span class=\"_ _2\"></span>riduzione<span class=\"_ _4f\"> </span>delle disponibilit\u00e0 liquide.<span class=\"_ _4f\"> </span>Al <span class=\"_ _3\"></span>momento <span class=\"_ _3\"></span>dell\u2019esercizio <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>opzi<span class=\"_ _3\"></span>oni <span class=\"_ _3\"></span><span class=\"ff12\">\u201cequity <span class=\"_ _3\"></span>settled\u201d<span class=\"ff3\"> <span class=\"_ _27\"></span>da <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>beneficiari <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>trasferimento<span class=\"_ _4f\"> </span></span></span>di azioni proprie <span class=\"_ _2\"></span>a fronte <span class=\"_ _2\"></span>della liquidit\u00e0 ric<span class=\"_ _2\"></span>evuta viene <span class=\"_ _2\"></span>stornata la ris<span class=\"_ _2\"></span>erva per piani <span class=\"_ _2\"></span>di <span class=\"ffd\">stock option</span> per<span class=\"_ _4f\"> </span>la <span class=\"_ _29\"></span>quota <span class=\"_ _29\"></span>a<span class=\"_ _3\"></span>ttribuibile <span class=\"_ _29\"></span>alle <span class=\"_ _29\"></span>opzioni <span class=\"_ _5\"></span>esercitate, <span class=\"_ _29\"></span>viene <span class=\"_ _29\"></span>stornata <span class=\"_ _29\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _29\"></span>riserva <span class=\"_ _5\"></span>per <span class=\"_ _29\"></span>azioni <span class=\"_ _29\"></span>proprie <span class=\"_ _29\"></span>in <span class=\"_ _5\"></span>base <span class=\"_ _29\"></span>al<span class=\"_ _4f\"> </span>costo <span class=\"_ _9\"> </span>medio <span class=\"_ _9\"> </span>delle <span class=\"_ _9\"> </span>azioni <span class=\"_ _9\"> </span>cedute <span class=\"_ _9\"> </span>e <span class=\"_ _2f\"> </span>viene  rilevato <span class=\"_ _9\"> </span>il <span class=\"_ _9\"> </span>differenziale <span class=\"_ _2f\"> </span>residuo  quale <span class=\"_ _2f\"> </span><span class=\"ffd\">plus-minus</span> <span class=\"_ _9\"> </span>su<span class=\"_ _4f\"> </span>negoziazione <span class=\"_ _2b\"> </span>azioni <span class=\"_ _2a\"> </span>proprie <span class=\"_ _2b\"> </span>con <span class=\"_ _2a\"> </span>contropartita <span class=\"_ _2b\"> </span>la <span class=\"_ _2a\"> </span>riserva <span class=\"_ _2b\"> </span>sovrapprezzo <span class=\"_ _2a\"> </span>azioni, <span class=\"_ _2b\"> </span>secondo <span class=\"_ _2a\"> </span>la <span class=\"_ _2a\"> </span><span class=\"ffd\">policy<span class=\"_ _4f\"> </span></span>contabile adottata.<span class=\"_ _4f\"> </span>Analogamente al momento del <span class=\"_ _3\"></span>trasferimento di azioni proprie corrispondenti al<span class=\"_ _3\"></span>le <span class=\"_ _3\"></span><span class=\"ffd\">performance shares<span class=\"_ _4f\"> </span></span>maturate <span class=\"_ _5\"></span>viene <span class=\"_ _29\"></span>s<span class=\"_ _3\"></span>tornata <span class=\"_ _29\"></span>la <span class=\"_ _5\"></span>riserva <span class=\"_ _5\"></span>per <span class=\"_ _29\"></span>pia<span class=\"_ _3\"></span>ni <span class=\"_ _29\"></span>di <span class=\"_ _a\"></span><span class=\"ffd\">performance <span class=\"_ _29\"></span>shares</span> <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>quota <span class=\"_ _29\"></span>attribuibile <span class=\"_ _5\"></span>alle <span class=\"_ _5\"></span><span class=\"ffd\">un<span class=\"_ _3\"></span>its<span class=\"_ _4f\"> </span></span>esercitate <span class=\"_ _3\"></span>e quindi <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>azioni trasferite, <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>stornata <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>riserva per <span class=\"_ _3\"></span>azioni <span class=\"_ _3\"></span>proprie in <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo<span class=\"_ _4f\"> </span>medio <span class=\"_ _27\"></span>delle <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>zioni <span class=\"_ _27\"></span>cedute <span class=\"_ _3\"></span>e <span class=\"_ _27\"></span>viene <span class=\"_ _27\"></span>rilevato <span class=\"_ _27\"></span>il <span class=\"_ _27\"></span>differe<span class=\"_ _2\"></span>nziale <span class=\"_ _27\"></span>residuo <span class=\"_ _27\"></span>quale <span class=\"_ _27\"></span><span class=\"ffd\">plus-minus</span> <span class=\"_ _27\"></span>su <span class=\"_ _27\"></span>negoziazione<span class=\"_ _4f\"> </span>azioni proprie <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>contropartita <span class=\"_ _2\"></span>la riserva <span class=\"_ _2\"></span>sovrapprezzo <span class=\"_ _2\"></span>azioni, secondo <span class=\"_ _2\"></span>la <span class=\"ffd\">policy<span class=\"_ _2\"></span><span class=\"ff3\"> contabile <span class=\"_ _2\"></span>adottata.<span class=\"_ _4f\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "A<span class=\"fs9\">ZIONI PROPRIE </span><span class=\"fs9\"> </span>Le <span class=\"_ _3\"></span>azioni <span class=\"_ _3\"></span>proprie <span class=\"_ _27\"></span>possedute da<span class=\"_ _3\"></span>lla <span class=\"_ _3\"></span>capogruppo <span class=\"_ _27\"></span>sono iscritte <span class=\"_ _27\"></span>a <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>pa<span class=\"_ _3\"></span>trimonio netto <span class=\"_ _3\"></span>nel<span class=\"_ _3\"></span>la<span class=\"_ _4f\"> </span> riserva negativa per azioni proprie. Il costo originario delle azioni proprie ed i ricavi derivanti da<span class=\"_ _3\"></span>lle<span class=\"_ _4f\"> </span> eventuali <span class=\"_ _4\"> </span>vendite <span class=\"_ _4\"> </span>successive <span class=\"_ _4\"> </span>s<span class=\"_ _3\"></span>ono <span class=\"_ _4\"> </span>rilevati <span class=\"_ _4\"> </span>come <span class=\"_ _1a\"> </span>movi<span class=\"_ _3\"></span>menti <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>patrimonio<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>netto <span class=\"_ _4\"> </span>imputando <span class=\"_ _4\"> </span>il<span class=\"_ _4f\"> </span><span class=\"_ _3\"></span> differenziale <span class=\"_ _2e\"> </span>quale <span class=\"_ _2e\"> </span><span class=\"ffd\">plu<span class=\"_ _3\"></span>s-minus</span> <span class=\"_ _2e\"> </span>su <span class=\"_ _2e\"> </span>negoziazione <span class=\"_ _2e\"> </span>azioni <span class=\"_ _2e\"> </span>proprie <span class=\"_ _2e\"> </span>con <span class=\"_ _2e\"> </span>contropartita <span class=\"_ _2e\"> </span>la <span class=\"_ _6\"> </span>riserva<span class=\"_ _4f\"> </span> sovrapprezzo azioni, secondo la <span class=\"ffd\">policy</span> contabile adottata.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "R<span class=\"fs9\">ICAVI </span><span class=\"fs9\"> </span>I <span class=\"_ _a\"> </span>ricavi <span class=\"_ _2b\"> </span>sono <span class=\"_ _2b\"> </span>rilevati <span class=\"_ _a\"> </span>nel <span class=\"_ _2b\"> </span>momento <span class=\"_ _a\"> </span>in <span class=\"_ _2b\"> </span>cui <span class=\"_ _2b\"> </span>il <span class=\"_ _a\"> </span>cliente <span class=\"_ _a\"> </span>acquisisce <span class=\"_ _2b\"> </span>il <span class=\"_ _a\"> </span>controllo <span class=\"_ _2b\"> </span>sui <span class=\"_ _2b\"> </span>servizi <span class=\"_ _a\"> </span>prestati <span class=\"_ _2b\"> </span>e,<span class=\"_ _4f\"> </span> conseguentemente, <span class=\"_ _2\"></span>qu<span class=\"_ _2\"></span>ando <span class=\"_ _28\"></span>lo <span class=\"_ _2\"></span>stesso <span class=\"_ _2\"></span>ha <span class=\"_ _28\"></span>la <span class=\"_ _2\"></span>capacit\u00e0 <span class=\"_ _28\"></span>di <span class=\"_ _2\"></span>dirigerne <span class=\"_ _28\"></span>l\u2019uso <span class=\"_ _2\"></span>e <span class=\"_ _28\"></span>ottenerne i <span class=\"_ _28\"></span>benefici. <span class=\"_ _2\"></span>Nel <span class=\"_ _28\"></span>cas<span class=\"_ _3\"></span>o<span class=\"_ _4f\"> </span> in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>il <span class=\"_ _28\"></span>contratto prevede <span class=\"_ _28\"></span>una parte <span class=\"_ _28\"></span>del corrispettivo <span class=\"_ _2\"></span>variabile <span class=\"_ _2\"></span>in <span class=\"_ _28\"></span>base <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>verificarsi <span class=\"_ _28\"></span>o meno <span class=\"_ _28\"></span>di alcun<span class=\"_ _2\"></span>i<span class=\"_ _4f\"> </span> eventi <span class=\"_ _27\"></span>futuri, <span class=\"_ _29\"></span>la <span class=\"_ _27\"></span>stima <span class=\"_ _29\"></span>della <span class=\"_ _27\"></span>parte <span class=\"_ _29\"></span>variabile <span class=\"_ _27\"></span>viene <span class=\"_ _27\"></span>inclusa<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>nei <span class=\"_ _27\"></span>ricavi <span class=\"_ _27\"></span>s<span class=\"_ _3\"></span>olo <span class=\"_ _27\"></span>se <span class=\"_ _27\"></span>il <span class=\"_ _29\"></span>loro <span class=\"_ _27\"></span>verificarsi <span class=\"_ _29\"></span>risulta<span class=\"_ _4f\"> </span> altamente probabile. In caso di transazioni che<span class=\"_ _2\"></span> prevedono la prestazione cont<span class=\"_ _2\"></span>estuale di pi\u00f9 servizi,<span class=\"_ _4f\"> </span> il <span class=\"_ _27\"></span>prezz<span class=\"_ _3\"></span>o <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>vendita <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _27\"></span>allocato <span class=\"_ _29\"></span>in <span class=\"_ _27\"></span>base <span class=\"_ _29\"></span>al <span class=\"_ _27\"></span>prezzo <span class=\"_ _27\"></span>che <span class=\"_ _29\"></span>la <span class=\"_ _27\"></span>societ\u00e0 <span class=\"_ _27\"></span>applic<span class=\"_ _3\"></span>herebbe <span class=\"_ _27\"></span>ai <span class=\"_ _27\"></span>clienti <span class=\"_ _29\"></span>qualora <span class=\"_ _27\"></span>gli<span class=\"_ _4f\"> </span> stessi <span class=\"_ _2c\"> </span>servizi <span class=\"_ _1d\"> </span>inclusi <span class=\"_ _2c\"> </span>nel <span class=\"_ _2c\"> </span>contratto <span class=\"_ _2c\"> </span>foss<span class=\"_ _3\"></span>ero <span class=\"_ _2c\"> </span>venduti <span class=\"_ _2c\"> </span>s<span class=\"_ _3\"></span>ingolarmente<span class=\"_ _3\"></span><span class=\"ff1 fs17\">.</span> <span class=\"_ _2c\"> </span>Secondo <span class=\"_ _2c\"> </span>la <span class=\"_ _1d\"> </span>tipologia <span class=\"_ _2c\"> </span>di<span class=\"_ _4f\"> </span> operazione, i ricavi sono rilevati sulla base dei criteri specifici di seguito riportati:<span class=\"_ _4f\"> </span>-<span class=\"ff6\"> <span class=\"_ _43\"> </span></span>i <span class=\"_ _27\"></span>ricavi<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>per <span class=\"_ _29\"></span><span class=\"ls9\">la</span> <span class=\"_ _29\"></span>prestazione <span class=\"_ _29\"></span>di <span class=\"_ _27\"></span>s<span class=\"_ _3\"></span>ervizi <span class=\"_ _29\"></span>di <span class=\"_ _27\"></span><span class=\"ffd\">advisory/investment<span class=\"_ _3\"></span></span> <span class=\"_ _27\"></span><span class=\"ffd\">banking</span> <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>rilevati <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>riferimento<span class=\"_ _4f\"> </span>allo <span class=\"_ _2a\"> </span>stato <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>completamento <span class=\"_ _2a\"> </span>delle <span class=\"_ _2a\"> </span>attivit\u00e0. <span class=\"_ _2a\"> </span>Per <span class=\"_ _2a\"> </span>ragioni <span class=\"_ _2a\"> </span>pratiche, <span class=\"_ _2a\"> </span>qua<span class=\"_ _3\"></span>ndo <span class=\"_ _2a\"> </span>i <span class=\"_ _2b\"> </span>servizi <span class=\"_ _4\"> </span>sono <span class=\"_ _2a\"> </span>resi<span class=\"_ _4f\"> </span>attraverso <span class=\"_ _2\"></span><span class=\"lsa\">un<span class=\"ls0\"> <span class=\"_ _28\"></span>numero <span class=\"_ _2\"></span>indeterminato <span class=\"_ _28\"></span>di <span class=\"_ _2\"></span>azioni <span class=\"_ _2\"></span><span class=\"ls9\">in<span class=\"ls0\"> <span class=\"_ _28\"></span><span class=\"lsa\">un<span class=\"ls0\"> <span class=\"_ _2\"></span>determinato <span class=\"_ _2\"></span>periodo <span class=\"_ _28\"></span>di <span class=\"_ _2\"></span>tempo, <span class=\"_ _2\"></span>i <span class=\"_ _28\"></span>ricavi <span class=\"_ _2\"></span>sono<span class=\"_ _4f\"> </span></span></span></span></span></span></span>rilevati <span class=\"_ _29\"></span>a <span class=\"_ _5\"></span>quote <span class=\"_ _29\"></span>costanti <span class=\"_ _5\"></span>nel <span class=\"_ _29\"></span>determinato <span class=\"_ _5\"></span>periodo <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>tempo <span class=\"_ _5\"></span>a <span class=\"_ _29\"></span>meno <span class=\"_ _5\"></span>che <span class=\"_ _29\"></span>sia <span class=\"_ _29\"></span>evidente <span class=\"_ _5\"></span>che <span class=\"_ _29\"></span>altri<span class=\"_ _4f\"> </span>metodi rappresentino <span class=\"ls9\">in</span> modo migliore <span class=\"ls9\">lo</span> stadio di completamento della prestazione; -<span class=\"ff6\"> <span class=\"_ _43\"> </span></span><span class=\"ls9\">le</span> <span class=\"_ _5\"></span><span class=\"ffd\">success <span class=\"_ _a\"> </span>fee <span class=\"_ _a\"> </span></span>che <span class=\"_ _5\"></span>maturano <span class=\"_ _a\"></span><span class=\"lsb\">al</span> <span class=\"_ _5\"></span>momento <span class=\"_ _5\"></span><span class=\"ff9\">del<span class=\"_ _3\"></span>l\u2019esecuzione</span> <span class=\"_ _5\"></span>di <span class=\"_ _a\"></span><span class=\"lsa\">un</span> <span class=\"_ _5\"></span>atto <span class=\"_ _a\"></span>significativo, <span class=\"_ _5\"></span>sono <span class=\"_ _a\"></span>rilevate<span class=\"_ _4f\"> </span>come ricavi quando <span class=\"ff9\">l\u2019atto</span> significativo \u00e8 stato completato;<span class=\"_ _4f\"> </span>-<span class=\"ff6\"> <span class=\"_ _43\"> </span></span><span class=\"ls9\">le</span> <span class=\"_ _29\"></span>componenti <span class=\"_ _29\"></span>variabili <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>ricavo <span class=\"_ _29\"></span>per <span class=\"_ _5\"></span><span class=\"ls9\">la</span> <span class=\"_ _29\"></span>prestazione <span class=\"_ _27\"></span>di <span class=\"_ _29\"></span>s<span class=\"_ _3\"></span>ervizi <span class=\"_ _27\"></span>dive<span class=\"_ _3\"></span>rse <span class=\"_ _29\"></span>dalle <span class=\"_ _29\"></span><span class=\"ffd\">success <span class=\"_ _27\"></span>fee</span> <span class=\"_ _29\"></span>vengono<span class=\"_ _4f\"> </span>rilevate <span class=\"_ _3\"></span>con <span class=\"_ _27\"></span>riferimento <span class=\"_ _3\"></span>allo <span class=\"_ _27\"></span>stato <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>completamento <span class=\"_ _27\"></span>nella <span class=\"_ _3\"></span>misura <span class=\"_ _27\"></span><span class=\"ls9\">in</span> cui<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>ltamente <span class=\"_ _3\"></span>probabile<span class=\"_ _4f\"> </span>che <span class=\"_ _27\"></span>quando <span class=\"_ _27\"></span>successivamente <span class=\"_ _27\"></span>sar\u00e0 <span class=\"_ _27\"></span>risolta <span class=\"_ _27\"></span>l'incertezza <span class=\"_ _27\"></span>associata <span class=\"_ _27\"></span><span class=\"lsb\">al</span> <span class=\"_ _27\"></span>corrispettivo <span class=\"_ _3\"></span>variabi<span class=\"_ _3\"></span>le <span class=\"_ _27\"></span>non <span class=\"_ _27\"></span><span class=\"ls3\">si<span class=\"_ _4f\"> </span></span>verifichi <span class=\"lsa\">un</span> significativo aggiustamento <span class=\"lsb\">al</span> ribasso dell'importo dei ricavi cumulati rilevati.<span class=\"_ _4f\"> </span>Nel caso in cui non <span class=\"_ _2\"></span>sia possibile determinare <span class=\"_ _2\"></span>attendibilmente il valore <span class=\"_ _2\"></span>dei ricavi, questi ultimi <span class=\"_ _2\"></span>sono<span class=\"_ _4f\"> </span>rilevati fino a concorrenza dei costi sostenuti che si ritiene saranno recuperati. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "P<span class=\"fs9\">ROVENTI ED ONERI DERIVA<span class=\"_ _3\"></span>NTI DALLA CESSIONE DI TITOLI </span><span class=\"fs9\"><span class=\"_ _3\"></span> </span>I <span class=\"_ _2b\"> </span>proventi <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>oneri <span class=\"_ _2b\"> </span>derivanti <span class=\"_ _2b\"> </span>dalla <span class=\"_ _2b\"> </span>cessione <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>titoli <span class=\"_ _2b\"> </span>classificati <span class=\"_ _2b\"> </span>tra <span class=\"_ _2b\"> </span>le <span class=\"_ _2b\"> </span>attivit\u00e0 <span class=\"_ _2b\"> </span>finanziarie <span class=\"_ _2b\"> </span>correnti<span class=\"_ _4f\"> </span> valutate <span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>FVOCI <span class=\"_ _5\"></span>vengono <span class=\"_ _a\"></span>rilevati <span class=\"_ _5\"></span>per <span class=\"_ _a\"></span>competenza <span class=\"_ _5\"></span>sulla <span class=\"_ _5\"></span>base <span class=\"_ _a\"> </span>della <span class=\"_ _5\"></span>data <span class=\"_ _a\"></span>valuta <span class=\"_ _5\"></span>dell\u2019operazione,<span class=\"_ _4f\"> </span> imputando  a  conto <span class=\"_ _9\"> </span>economico  anche  le  variazioni  di <span class=\"_ _9\"> </span><span class=\"ffd\">fair  value  </span>prece<span class=\"_ _3\"></span>dentemente  imputate  a<span class=\"_ _4f\"> </span> patrimonio netto.<span class=\"_ _4f\"> </span>P<span class=\"fs9\">ROVENTI ED ONERI FINANZIA<span class=\"_ _3\"></span>RI </span><span class=\"fs9\"> </span>I <span class=\"_ _27\"></span>proventi <span class=\"_ _5\"></span>ed <span class=\"_ _29\"></span>oneri <span class=\"_ _29\"></span>finanziari <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>rilevati <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>competenza <span class=\"_ _29\"></span>sulla <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>degli <span class=\"_ _29\"></span>interessi <span class=\"_ _29\"></span>maturati <span class=\"_ _29\"></span>sul<span class=\"_ _4f\"> </span> valore netto delle relative attivit\u00e0 e passivit\u00e0 finanziarie utilizzando il tasso di interesse effettivo.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "D<span class=\"fs9\">IVIDENDI<span class=\"_ _4f\"> </span></span><span class=\"fs9\"> </span>I <span class=\"_ _a\"></span>dividendi <span class=\"_ _a\"></span>sono <span class=\"_ _a\"></span>rilevati <span class=\"_ _a\"> </span>nell\u2019esercizio <span class=\"_ _a\"> </span>nel<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>quale <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>stabilito <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>diritto <span class=\"_ _a\"></span>degli <span class=\"_ _a\"> </span>azionis<span class=\"_ _3\"></span>ti <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>ricevere <span class=\"_ _a\"></span>il<span class=\"_ _4f\"> </span> relativo <span class=\"_ _2\"></span>pagamento. <span class=\"_ _28\"></span>Relativamente <span class=\"_ _2\"></span>ai <span class=\"_ _28\"></span>dividendi<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>rice<span class=\"_ _3\"></span>vuti <span class=\"_ _28\"></span>da <span class=\"_ _2\"></span>partecipazioni <span class=\"_ _2\"></span>valut<span class=\"_ _2\"></span>ate <span class=\"_ _2\"></span>con <span class=\"_ _28\"></span>il <span class=\"_ _2\"></span>metodo <span class=\"_ _28\"></span>del<span class=\"_ _4f\"> </span> patrimonio netto, questi sono rilevati a riduzione del valore della partecipazione.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "I<span class=\"fs9\">MPOSTE SUL REDDITO </span><span class=\"fs9\"><span class=\"_ _3\"></span> </span>Le <span class=\"_ _4\"> </span>imposte  correnti <span class=\"_ _4\"> </span>sul <span class=\"_ _4\"> </span>reddito <span class=\"_ _1a\"> </span>del <span class=\"_ _4\"> </span>periodo  sono <span class=\"_ _2a\"> </span>dete<span class=\"_ _3\"></span>rminate <span class=\"_ _4\"> </span>in  base <span class=\"_ _2a\"> </span>alla  stima <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>reddito<span class=\"_ _4f\"> </span> imponibile <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>conformit\u00e0 <span class=\"_ _27\"></span>alle dis<span class=\"_ _3\"></span>posizioni <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>vigore. <span class=\"_ _3\"></span>Le <span class=\"_ _3\"></span>imposte <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>reddito <span class=\"_ _3\"></span>differite <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>anticipate<span class=\"_ _4f\"> </span> sono calcolate sulle <span class=\"_ _2\"></span>differenze temporanee tra <span class=\"_ _2\"></span>i valori patr<span class=\"_ _2\"></span>imoniali iscritti nel prospetto contabile <span class=\"_ _2\"></span>e<span class=\"_ _4f\"> </span> i <span class=\"_ _5\"></span>corrispondenti <span class=\"_ _5\"></span>va<span class=\"_ _3\"></span>lori <span class=\"_ _5\"></span>riconosciuti <span class=\"_ _5\"></span>ai <span class=\"_ _5\"></span>fini <span class=\"_ _5\"></span>fiscali.<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>L\u2019iscrizione <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>attivit\u00e0 <span class=\"_ _a\"></span>per <span class=\"_ _29\"></span>imposte <span class=\"_ _5\"></span>a<span class=\"_ _3\"></span>nticipate <span class=\"_ _5\"></span>\u00e8<span class=\"_ _4f\"> </span> effettuata <span class=\"_ _29\"></span>quando <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>recupero <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>ritenuto <span class=\"_ _29\"></span>probabile, <span class=\"_ _29\"></span>cio\u00e8 <span class=\"_ _5\"></span>quando <span class=\"_ _29\"></span>si <span class=\"_ _29\"></span>prevede <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>possano <span class=\"_ _29\"></span>rendersi<span class=\"_ _4f\"> </span> disponibili in <span class=\"_ _28\"></span>futuro utili <span class=\"_ _2\"></span>fiscali <span class=\"_ _2\"></span>sufficienti <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>permettere <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>tale <span class=\"_ _28\"></span>a<span class=\"_ _3\"></span>ttivit\u00e0 po<span class=\"_ _2\"></span>ssa <span class=\"_ _2\"></span>essere <span class=\"_ _2\"></span>realizzata. <span class=\"_ _2\"></span>L<span class=\"_ _2\"></span>a<span class=\"_ _4f\"> </span> recuperabilit\u00e0 delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>imposte <span class=\"_ _2\"></span>anticipate v<span class=\"_ _2\"></span>iene <span class=\"_ _2\"></span>riesaminata <span class=\"_ _2\"></span>ad ogni <span class=\"_ _2\"></span>chi<span class=\"_ _2\"></span>usura di <span class=\"_ _2\"></span>periodo. <span class=\"_ _2\"></span>Le<span class=\"_ _4f\"> </span> imposte differite sono sempre rilevate in ottemperanza a quanto richiesto dallo IAS 12.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "(3) Modalit\u00e0 di presentazione Vengono <span class=\"_ _2b\"> </span>nel<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>seguito <span class=\"_ _2a\"> </span>riepilogate <span class=\"_ _2b\"> </span>le <span class=\"_ _2a\"> </span>scelte <span class=\"_ _2b\"> </span>adottate <span class=\"_ _2b\"> </span>dal <span class=\"_ _4\"> </span>g<span class=\"ff9\">ruppo <span class=\"_ _2a\"> </span>relativamente <span class=\"_ _2b\"> </span>all\u2019esposizione <span class=\"_ _2a\"> </span>dei<span class=\"_ _4f\"> </span></span>prospetti contabili consolidati: prospetto di conto economico e prospetto di conto<span class=\"_ _2\"></span> economico complessivo: <span class=\"ls9\">lo</span> IAS 1 rich<span class=\"_ _2\"></span>iede<span class=\"_ _4f\"> </span>alternativamente <span class=\"_ _2b\"> </span>una <span class=\"_ _a\"></span>classificazione <span class=\"_ _a\"> </span>del<span class=\"_ _3\"></span>le <span class=\"_ _a\"> </span>voci <span class=\"_ _2b\"> </span>basata <span class=\"_ _a\"> </span>sulla<span class=\"_ _3\"></span> <span class=\"_ _a\"> </span>natura <span class=\"_ _2b\"> </span>o <span class=\"_ _a\"> </span>sulla <span class=\"_ _2b\"> </span>destinazione <span class=\"_ _a\"> </span>delle<span class=\"_ _4f\"> </span>stesse. <span class=\"ls8\">Il</span> gruppo ha deciso di utilizza<span class=\"_ _3\"></span>re <span class=\"ls9\">lo</span> schema delle voci classificate per natura; prospetto <span class=\"_ _5\"></span>della <span class=\"_ _5\"></span>situazione <span class=\"_ _29\"></span>patrimoniale<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>- <span class=\"_ _29\"></span>finanziaria: <span class=\"_ _5\"></span>secondo <span class=\"_ _5\"></span><span class=\"ls9\">lo</span> <span class=\"_ _29\"></span>IAS <span class=\"_ _5\"></span><span class=\"ls9\">1,</span> <span class=\"_ _5\"></span><span class=\"ls9\">le</span> <span class=\"_ _5\"></span>attivit\u00e0 <span class=\"_ _5\"></span>e <span class=\"_ _29\"></span>passivit\u00e0<span class=\"_ _4f\"> </span>devono <span class=\"_ _2a\"> </span>essere <span class=\"_ _4\"> </span>classificate <span class=\"_ _2a\"> </span><span class=\"ls9\">in</span> <span class=\"_ _2a\"> </span>correnti <span class=\"_ _4\"> </span>e <span class=\"_ _2a\"> </span>non <span class=\"_ _4\"> </span>correnti <span class=\"_ _2a\"> </span>o, <span class=\"_ _4\"> </span><span class=\"ls9\">in</span> <span class=\"_ _2a\"> </span>alternativa,<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>secondo <span class=\"_ _2a\"> </span><span class=\"ff9\">l\u2019ordine</span> <span class=\"_ _2a\"> </span>di<span class=\"_ _4f\"> </span>liquidit\u00e0. <span class=\"ls8\">Il</span> gruppo ha s<span class=\"_ _3\"></span>celto <span class=\"ls9\">il</span> criterio di classificazione <span class=\"ls9\">in</span> correnti e non correnti;<span class=\"_ _4f\"> </span>prospetto <span class=\"_ _4\"> </span>dei <span class=\"_ _4\"> </span>movime<span class=\"_ _3\"></span>nti <span class=\"_ _2a\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>patrimonio <span class=\"_ _4\"> </span>netto <span class=\"_ _4\"> </span>consolida<span class=\"_ _3\"></span>to, <span class=\"_ _4\"> </span>predisposto <span class=\"_ _4\"> </span><span class=\"ls9\">in</span> <span class=\"_ _4\"> </span>ottemperanza <span class=\"_ _4\"> </span>a<span class=\"_ _4f\"> </span>quanto previsto dallo IAS <span class=\"ls9\">1;</span> rendiconto <span class=\"_ _29\"></span>finanziario: <span class=\"_ _29\"></span>s<span class=\"_ _3\"></span>econdo <span class=\"_ _29\"></span><span class=\"ls9\">lo</span> <span class=\"_ _29\"></span>IAS <span class=\"_ _29\"></span>7 <span class=\"_ _29\"></span><span class=\"ls9\">il</span> <span class=\"_ _29\"></span>rendico<span class=\"_ _3\"></span>nto <span class=\"_ _29\"></span>finanziario <span class=\"_ _29\"></span>presenta<span class=\"_ _3\"></span> <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>flussi <span class=\"_ _29\"></span>finanziari<span class=\"_ _4f\"> </span>avvenuti <span class=\"_ _3\"></span><span class=\"ff9\">nell\u2019esercizio</span> <span class=\"_ _3\"></span>classificati <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>operativa, <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>investimento <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>finanziaria, <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>ulla bas<span class=\"_ _3\"></span>e<span class=\"_ _4f\"> </span>del metodo indiretto.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "(4) Informativa di settore<span class=\"_ _4f\"> </span>TIP <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>gruppo <span class=\"_ _a\"></span>industriale <span class=\"_ _a\"> </span>diversificato <span class=\"_ _a\"> </span>ed <span class=\"_ _a\"> </span>indipendente<span class=\"ls9\">. <span class=\"_ _a\"> </span></span><span class=\"ff9\">L\u2019attivit\u00e0 <span class=\"_ _a\"> </span>svolta <span class=\"_ _a\"> </span>dal <span class=\"_ _a\"> </span><span class=\"ffd\">top <span class=\"_ _a\"> </span>m<span class=\"_ _3\"></span>anagement</span></span> <span class=\"_ _a\"></span>a<span class=\"_ _4f\"> </span>supporto <span class=\"_ _2a\"> </span>del<span class=\"_ _3\"></span>l\u2019attivit\u00e0 <span class=\"_ _4\"> </span>di <span class=\"_ _2a\"> </span>cui<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>s<span class=\"_ _3\"></span>opra, <span class=\"_ _4\"> </span>sia <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>livello <span class=\"_ _2a\"> </span>di <span class=\"_ _4\"> </span>contatti <span class=\"_ _4\"> </span>di  <span class=\"ffd\">marketing<span class=\"ff3\">, <span class=\"_ _2a\"> </span>sia<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>di <span class=\"_ _4\"> </span>inizia<span class=\"_ _3\"></span>tive <span class=\"_ _4\"> </span>anche<span class=\"_ _4f\"> </span></span></span>istituzionali <span class=\"_ _5\"></span>sull\u2019esterno <span class=\"_ _5\"></span>che <span class=\"_ _a\"></span>di <span class=\"_ _5\"></span>coinvolgimento <span class=\"_ _5\"></span>nei <span class=\"_ _5\"></span>diversi <span class=\"_ _a\"> </span><span class=\"ffd\">deal<span class=\"ff3\">, <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _5\"></span>molto <span class=\"_ _5\"></span>integrata. <span class=\"_ _5\"></span>Inoltre, <span class=\"_ _5\"></span>anche<span class=\"_ _4f\"> </span></span></span>relativamente <span class=\"_ _27\"></span>all\u2019attivit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _27\"></span><span class=\"ffd\">execution,<span class=\"ff3\"> <span class=\"_ _27\"></span></span></span>l\u2019attivit\u00e0 <span class=\"_ _27\"></span>\u00e8 <span class=\"_ _27\"></span>organizzata <span class=\"_ _27\"></span>con <span class=\"_ _3\"></span>l\u2019obi<span class=\"_ _3\"></span>ettivo <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>rendere <span class=\"_ _27\"></span>pi\u00f9 <span class=\"_ _27\"></span>flessibile<span class=\"_ _4f\"> </span>l\u2019impiego <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>\u201cchiamata\u201d <span class=\"_ _27\"></span>dei <span class=\"_ _27\"></span>collaboratori <span class=\"_ _27\"></span>della <span class=\"_ _27\"></span>stessa <span class=\"_ _27\"></span>all\u2019occorrenza <span class=\"_ _27\"></span>in <span class=\"_ _27\"></span>attivit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _5\"></span><span class=\"ffd\">advisory<span class=\"ff3\"> <span class=\"_ _27\"></span>ovvero <span class=\"_ _27\"></span>di<span class=\"_ _4f\"> </span></span></span>equity<span class=\"ff3 ls9\">. </span>In  relazione <span class=\"_ _1a\"> </span>a  t<span class=\"_ _2\"></span>ale  scelta<span class=\"_ _2\"></span>  risulta <span class=\"_ _4\"> </span>impos<span class=\"_ _3\"></span>sibile <span class=\"_ _1a\"> </span>fornire  una <span class=\"_ _1a\"> </span>precisa  rappres<span class=\"_ _2\"></span>entazione  economico<span class=\"_ _4f\"> </span>finanziaria sep<span class=\"_ _2\"></span>arata <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>diff<span class=\"_ _2\"></span>erenti <span class=\"_ _2\"></span>aree <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>attivit\u00e0, <span class=\"_ _28\"></span>in quanto <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>suddivisione <span class=\"_ _2\"></span>del <span class=\"_ _28\"></span>cos<span class=\"_ _3\"></span>to <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>lavoro <span class=\"_ _28\"></span>del<span class=\"_ _4f\"> </span>top <span class=\"_ _a\"> </span>m<span class=\"_ _3\"></span>anagement<span class=\"ff3\"> <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>degli <span class=\"_ _a\"> </span>altri <span class=\"_ _2b\"> </span>collaboratori <span class=\"_ _2b\"> </span>sulla <span class=\"_ _a\"> </span>base <span class=\"_ _2b\"> </span>di <span class=\"_ _a\"> </span>una<span class=\"_ _3\"></span> <span class=\"_ _a\"> </span>s<span class=\"_ _3\"></span>erie <span class=\"_ _a\"> </span>di <span class=\"_ _2b\"> </span>stime <span class=\"_ _2b\"> </span>legate <span class=\"_ _a\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _a\"> </span>pa<span class=\"_ _3\"></span>rametri <span class=\"_ _a\"> </span>che<span class=\"_ _4f\"> </span></span>potrebbero <span class=\"_ _28\"></span>poi <span class=\"_ _28\"></span>esse<span class=\"_ _3\"></span>re <span class=\"_ _28\"></span>superati <span class=\"_ _28\"></span>dall\u2019operativit\u00e0 <span class=\"_ _28\"></span>effettiva <span class=\"_ _28\"></span>condurrebbe <span class=\"_ _28\"></span>ad <span class=\"_ _2\"></span>una <span class=\"_ _28\"></span>assai <span class=\"_ _28\"></span>elevata <span class=\"_ _28\"></span>distorsione<span class=\"_ _4f\"> </span>dei livelli di redditivit\u00e0 dei segmenti di attivit\u00e0, vanificando la <span class=\"ff9\">na<span class=\"_ _3\"></span>tura dell\u2019informazione.<span class=\"_ _4f\"> </span></span>Nel <span class=\"_ _2b\"> </span>pres<span class=\"_ _3\"></span>ente <span class=\"_ _2b\"> </span>bilancio <span class=\"_ _2b\"> </span>consolidato <span class=\"_ _2a\"> </span>viene <span class=\"_ _2b\"> </span>pertanto <span class=\"_ _2b\"> </span>fornito <span class=\"_ _2a\"> </span>solo <span class=\"_ _2a\"> </span><span class=\"ls9\">il</span> <span class=\"_ _2b\"> </span>dettaglio <span class=\"_ _2b\"> </span><span class=\"ff9\">dell\u2019a<span class=\"_ _3\"></span>ndamento</span> <span class=\"_ _2b\"> </span>della<span class=\"_ _4f\"> </span>componente <span class=\"_ _2\"></span><span class=\"ff9\">\u201cRicavi<span class=\"ff3\"> <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>vendite <span class=\"_ _2\"></span>e <span class=\"_ _28\"></span>del<span class=\"_ _3\"></span>le <span class=\"_ _2\"></span><span class=\"ff9\">prestazioni\u201d,<span class=\"ff3\"> <span class=\"_ _2\"></span>legata <span class=\"_ _2\"></span>alla <span class=\"_ _28\"></span>s<span class=\"_ _3\"></span>ola <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _28\"></span><span class=\"ffd\">ad<span class=\"_ _3\"></span>visory, <span class=\"_ _28\"></span><span class=\"ff3\">es<span class=\"_ _3\"></span>cludendo<span class=\"_ _4f\"> </span></span></span></span></span></span></span>pertanto <span class=\"ls9\">la</span> voce <span class=\"ff9\">\u201cAltri</span> <span class=\"ff9\">ricavi\u201d.</span> <table class=\"s w212 hec\" id=\"_9ff72bc8-3ef3-4117-abc9-1d3461a2c117\"><tr><td class=\"c x1bc yc50 w69 h42\"><div class=\"t m0 x1 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x1bd yc50 w6a h42\"><div class=\"t m0 x86 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2024<span class=\"_ _3\"></span> </div></td><td class=\"c x1be yc50 w6b h42\"><div class=\"t m0 x8f h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre <span class=\"ls37\">2023</span><span class=\"ls37\"><span class=\"_ _3\"></span></span> </div></td></tr><tr><td class=\"c x1bc yc51 w69 h43\"><div class=\"t m0 x1 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Ricavi delle <span class=\"_ _3\"></span>vendite e delle prestazioni<span class=\"_ _3\"></span> </div></td><td class=\"c x1bd yc51 w6a h43\"><div class=\"t m0 xbc h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">1.090.564 </div></td><td class=\"c x1be yc51 w6b h43\"><div class=\"t m0 x84 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">1.467.975 </div></td></tr><tr><td class=\"c x1bc yc52 w69 h43\"><div class=\"t m0 x1 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale<span class=\"ff3\"> </span></div></td><td class=\"c x1bd yc52 w6a h43\"><div class=\"t m0 xbc h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">1.090.564 </div></td><td class=\"c x1be yc52 w6b h43\"><div class=\"t m0 x84 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">1.467.975 </div></td></tr></table>L\u2019andamento<span class=\"ff3\"> <span class=\"_ _29\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _29\"></span>ricavi<span class=\"_ _3\"></span> <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _5\"></span>molto <span class=\"_ _29\"></span>condiziona<span class=\"_ _3\"></span>to <span class=\"_ _29\"></span>dalla<span class=\"_ _3\"></span> <span class=\"_ _29\"></span>tempistica<span class=\"_ _3\"></span> <span class=\"_ _29\"></span>di <span class=\"_ _5\"></span>maturazione <span class=\"_ _29\"></span>del<span class=\"_ _3\"></span>le <span class=\"_ _29\"></span><span class=\"ffd\">success <span class=\"_ _5\"></span>fee</span> <span class=\"_ _29\"></span>che<span class=\"_ _4f\"> </span></span>possono avere <span class=\"lsa\">una</span> distribuzione variabile nel corso <span class=\"ff9\">dell\u2019esercizio.</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "(4) Informativa di settore<span class=\"_ _4f\"> </span>TIP <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>gruppo <span class=\"_ _a\"></span>industriale <span class=\"_ _a\"> </span>diversificato <span class=\"_ _a\"> </span>ed <span class=\"_ _a\"> </span>indipendente<span class=\"ls9\">. <span class=\"_ _a\"> </span></span><span class=\"ff9\">L\u2019attivit\u00e0 <span class=\"_ _a\"> </span>svolta <span class=\"_ _a\"> </span>dal <span class=\"_ _a\"> </span><span class=\"ffd\">top <span class=\"_ _a\"> </span>m<span class=\"_ _3\"></span>anagement</span></span> <span class=\"_ _a\"></span>a<span class=\"_ _4f\"> </span>supporto <span class=\"_ _2a\"> </span>del<span class=\"_ _3\"></span>l\u2019attivit\u00e0 <span class=\"_ _4\"> </span>di <span class=\"_ _2a\"> </span>cui<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>s<span class=\"_ _3\"></span>opra, <span class=\"_ _4\"> </span>sia <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>livello <span class=\"_ _2a\"> </span>di <span class=\"_ _4\"> </span>contatti <span class=\"_ _4\"> </span>di  <span class=\"ffd\">marketing<span class=\"ff3\">, <span class=\"_ _2a\"> </span>sia<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>di <span class=\"_ _4\"> </span>inizia<span class=\"_ _3\"></span>tive <span class=\"_ _4\"> </span>anche<span class=\"_ _4f\"> </span></span></span>istituzionali <span class=\"_ _5\"></span>sull\u2019esterno <span class=\"_ _5\"></span>che <span class=\"_ _a\"></span>di <span class=\"_ _5\"></span>coinvolgimento <span class=\"_ _5\"></span>nei <span class=\"_ _5\"></span>diversi <span class=\"_ _a\"> </span><span class=\"ffd\">deal<span class=\"ff3\">, <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _5\"></span>molto <span class=\"_ _5\"></span>integrata. <span class=\"_ _5\"></span>Inoltre, <span class=\"_ _5\"></span>anche<span class=\"_ _4f\"> </span></span></span>relativamente <span class=\"_ _27\"></span>all\u2019attivit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _27\"></span><span class=\"ffd\">execution,<span class=\"ff3\"> <span class=\"_ _27\"></span></span></span>l\u2019attivit\u00e0 <span class=\"_ _27\"></span>\u00e8 <span class=\"_ _27\"></span>organizzata <span class=\"_ _27\"></span>con <span class=\"_ _3\"></span>l\u2019obi<span class=\"_ _3\"></span>ettivo <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>rendere <span class=\"_ _27\"></span>pi\u00f9 <span class=\"_ _27\"></span>flessibile<span class=\"_ _4f\"> </span>l\u2019impiego <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>\u201cchiamata\u201d <span class=\"_ _27\"></span>dei <span class=\"_ _27\"></span>collaboratori <span class=\"_ _27\"></span>della <span class=\"_ _27\"></span>stessa <span class=\"_ _27\"></span>all\u2019occorrenza <span class=\"_ _27\"></span>in <span class=\"_ _27\"></span>attivit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _5\"></span><span class=\"ffd\">advisory<span class=\"ff3\"> <span class=\"_ _27\"></span>ovvero <span class=\"_ _27\"></span>di<span class=\"_ _4f\"> </span></span></span>equity<span class=\"ff3 ls9\">. </span>In  relazione <span class=\"_ _1a\"> </span>a  t<span class=\"_ _2\"></span>ale  scelta<span class=\"_ _2\"></span>  risulta <span class=\"_ _4\"> </span>impos<span class=\"_ _3\"></span>sibile <span class=\"_ _1a\"> </span>fornire  una <span class=\"_ _1a\"> </span>precisa  rappres<span class=\"_ _2\"></span>entazione  economico<span class=\"_ _4f\"> </span>finanziaria sep<span class=\"_ _2\"></span>arata <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>diff<span class=\"_ _2\"></span>erenti <span class=\"_ _2\"></span>aree <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>attivit\u00e0, <span class=\"_ _28\"></span>in quanto <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>suddivisione <span class=\"_ _2\"></span>del <span class=\"_ _28\"></span>cos<span class=\"_ _3\"></span>to <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>lavoro <span class=\"_ _28\"></span>del<span class=\"_ _4f\"> </span>top <span class=\"_ _a\"> </span>m<span class=\"_ _3\"></span>anagement<span class=\"ff3\"> <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>degli <span class=\"_ _a\"> </span>altri <span class=\"_ _2b\"> </span>collaboratori <span class=\"_ _2b\"> </span>sulla <span class=\"_ _a\"> </span>base <span class=\"_ _2b\"> </span>di <span class=\"_ _a\"> </span>una<span class=\"_ _3\"></span> <span class=\"_ _a\"> </span>s<span class=\"_ _3\"></span>erie <span class=\"_ _a\"> </span>di <span class=\"_ _2b\"> </span>stime <span class=\"_ _2b\"> </span>legate <span class=\"_ _a\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _a\"> </span>pa<span class=\"_ _3\"></span>rametri <span class=\"_ _a\"> </span>che<span class=\"_ _4f\"> </span></span>potrebbero <span class=\"_ _28\"></span>poi <span class=\"_ _28\"></span>esse<span class=\"_ _3\"></span>re <span class=\"_ _28\"></span>superati <span class=\"_ _28\"></span>dall\u2019operativit\u00e0 <span class=\"_ _28\"></span>effettiva <span class=\"_ _28\"></span>condurrebbe <span class=\"_ _28\"></span>ad <span class=\"_ _2\"></span>una <span class=\"_ _28\"></span>assai <span class=\"_ _28\"></span>elevata <span class=\"_ _28\"></span>distorsione<span class=\"_ _4f\"> </span>dei livelli di redditivit\u00e0 dei segmenti di attivit\u00e0, vanificando la <span class=\"ff9\">na<span class=\"_ _3\"></span>tura dell\u2019informazione.<span class=\"_ _4f\"> </span></span>Nel <span class=\"_ _2b\"> </span>pres<span class=\"_ _3\"></span>ente <span class=\"_ _2b\"> </span>bilancio <span class=\"_ _2b\"> </span>consolidato <span class=\"_ _2a\"> </span>viene <span class=\"_ _2b\"> </span>pertanto <span class=\"_ _2b\"> </span>fornito <span class=\"_ _2a\"> </span>solo <span class=\"_ _2a\"> </span><span class=\"ls9\">il</span> <span class=\"_ _2b\"> </span>dettaglio <span class=\"_ _2b\"> </span><span class=\"ff9\">dell\u2019a<span class=\"_ _3\"></span>ndamento</span> <span class=\"_ _2b\"> </span>della<span class=\"_ _4f\"> </span>componente <span class=\"_ _2\"></span><span class=\"ff9\">\u201cRicavi<span class=\"ff3\"> <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>vendite <span class=\"_ _2\"></span>e <span class=\"_ _28\"></span>del<span class=\"_ _3\"></span>le <span class=\"_ _2\"></span><span class=\"ff9\">prestazioni\u201d,<span class=\"ff3\"> <span class=\"_ _2\"></span>legata <span class=\"_ _2\"></span>alla <span class=\"_ _28\"></span>s<span class=\"_ _3\"></span>ola <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _28\"></span><span class=\"ffd\">ad<span class=\"_ _3\"></span>visory, <span class=\"_ _28\"></span><span class=\"ff3\">es<span class=\"_ _3\"></span>cludendo<span class=\"_ _4f\"> </span></span></span></span></span></span></span>pertanto <span class=\"ls9\">la</span> voce <span class=\"ff9\">\u201cAltri</span> <span class=\"ff9\">ricavi\u201d.</span> <table class=\"s w212 hec\" id=\"_9ff72bc8-3ef3-4117-abc9-1d3461a2c117\"><tr><td class=\"c x1bc yc50 w69 h42\"><div class=\"t m0 x1 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x1bd yc50 w6a h42\"><div class=\"t m0 x86 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2024<span class=\"_ _3\"></span> </div></td><td class=\"c x1be yc50 w6b h42\"><div class=\"t m0 x8f h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre <span class=\"ls37\">2023</span><span class=\"ls37\"><span class=\"_ _3\"></span></span> </div></td></tr><tr><td class=\"c x1bc yc51 w69 h43\"><div class=\"t m0 x1 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Ricavi delle <span class=\"_ _3\"></span>vendite e delle prestazioni<span class=\"_ _3\"></span> </div></td><td class=\"c x1bd yc51 w6a h43\"><div class=\"t m0 xbc h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">1.090.564 </div></td><td class=\"c x1be yc51 w6b h43\"><div class=\"t m0 x84 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">1.467.975 </div></td></tr><tr><td class=\"c x1bc yc52 w69 h43\"><div class=\"t m0 x1 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale<span class=\"ff3\"> </span></div></td><td class=\"c x1bd yc52 w6a h43\"><div class=\"t m0 xbc h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">1.090.564 </div></td><td class=\"c x1be yc52 w6b h43\"><div class=\"t m0 x84 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">1.467.975 </div></td></tr></table>L\u2019andamento<span class=\"ff3\"> <span class=\"_ _29\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _29\"></span>ricavi<span class=\"_ _3\"></span> <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _5\"></span>molto <span class=\"_ _29\"></span>condiziona<span class=\"_ _3\"></span>to <span class=\"_ _29\"></span>dalla<span class=\"_ _3\"></span> <span class=\"_ _29\"></span>tempistica<span class=\"_ _3\"></span> <span class=\"_ _29\"></span>di <span class=\"_ _5\"></span>maturazione <span class=\"_ _29\"></span>del<span class=\"_ _3\"></span>le <span class=\"_ _29\"></span><span class=\"ffd\">success <span class=\"_ _5\"></span>fee</span> <span class=\"_ _29\"></span>che<span class=\"_ _4f\"> </span></span>possono avere <span class=\"lsa\">una</span> distribuzione variabile nel corso <span class=\"ff9\">dell\u2019esercizio.</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "(5) Acquisti, prestazioni <span class=\"ls26\">di</span> servizi e costi diversi<span class=\"_ _4f\"> </span>La voce comprende:<table class=\"s w213 hed\" id=\"_e36d64cc-10de-4f20-aa06-c81ea1453812\"><tr><td class=\"c x181 yc53 w6c h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro<span class=\"ff3\"> </span></div></td><td class=\"c x1bf yc53 w6d h42\"><div class=\"t m0 x8f h8 y32c ff2 fs0 fc0 sc0 ls37 ws0\">31 <span class=\"ls0\">dicembre 2024</span><span class=\"ls0\"><span class=\"_ _3\"></span> </span></div></td><td class=\"c x1c0 yc53 w6e h42\"><div class=\"t m0 x8f h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2023<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x17f yc54 w214 he0\"><div class=\"t m0 x16e h13 yc1e ff3 fs0 fc0 sc0 ls37 ws0\">1.<span class=\"_ _4f\"> </span></div><div class=\"t m0 x1c1 h13 yc1e ff3 fs0 fc0 sc0 ls0 ws0\">Servizi<span class=\"_ _4f\"> </span></div></td><td class=\"c x1bf yc55 w6d h42\"><div class=\"t m0 xbc h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">2.238.<span class=\"ls37\">968</span> </div></td><td class=\"c x1c0 yc55 w6e h42\"><div class=\"t m0 xbc h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">2.399.776 </div></td></tr><tr><td class=\"c x17f yc56 w215 he0\"><div class=\"t m0 x16e h13 yc1e ff3 fs0 fc0 sc0 ls37 ws0\">2.<span class=\"_ _4f\"> </span></div><div class=\"t m0 x1c1 h13 yc1e ff3 fs0 fc0 sc0 ls0 ws0\">Altri oneri<span class=\"_ _4f\"> </span></div></td><td class=\"c x1bf yc57 w6d h43\"><div class=\"t m0 x80 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">766.878 </div></td><td class=\"c x1c0 yc57 w6e h43\"><div class=\"t m0 x80 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">817.666 </div></td></tr><tr><td class=\"c x181 yc58 w6c h43\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1bf yc58 w6d h43\"><div class=\"t m0 xbc h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">3.005.<span class=\"ls37\">846</span> </div></td><td class=\"c x1c0 yc58 w6e h43\"><div class=\"t m0 xbc h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">3.217.442 </div></td></tr></table>I <span class=\"_ _2b\"> </span>costi <span class=\"_ _2b\"> </span>per <span class=\"_ _2b\"> </span>servizi <span class=\"_ _2b\"> </span><span class=\"ls3\">si</span> <span class=\"_ _2b\"> </span>riferiscono <span class=\"_ _2a\"> </span>principalmente <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>spese <span class=\"_ _2b\"> </span>generali <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>commerciali <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>cons<span class=\"_ _3\"></span>ulenze<span class=\"_ _4f\"> </span>professionali e <span class=\"_ _28\"></span>legali. Com<span class=\"_ _2\"></span>prendono <span class=\"_ _2\"></span><span class=\"ls9\">130.234<span class=\"ls0\"> <span class=\"_ _28\"></span>euro per <span class=\"_ _28\"></span>corris<span class=\"_ _3\"></span>pettivi <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>societ\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _28\"></span>revisione<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>95.545<span class=\"_ _4f\"> </span></span></span>euro per compensi <span class=\"ls19\">ai</span> componenti <span class=\"ls9\">il</span> Collegio Sindacale e <span class=\"ff9\">all\u2019Organo</span> di V<span class=\"_ _3\"></span>igilanza. Gli <span class=\"_ _27\"></span>altri <span class=\"_ _27\"></span>oneri <span class=\"_ _3\"></span>comprendono<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>principalmente <span class=\"_ _27\"></span>I.V.A. <span class=\"_ _27\"></span>indetraibile, <span class=\"_ _27\"></span>ritenute <span class=\"_ _27\"></span>inde<span class=\"_ _2\"></span>ducibili <span class=\"_ _27\"></span>e <span class=\"_ _27\"></span>imposte <span class=\"_ _27\"></span>di<span class=\"_ _4f\"> </span>bollo.<span class=\"_ _4f\"> </span>(6) Costi del personale La voce comprende:<table class=\"s w216 hee\" id=\"_84f399dc-6d38-4f4d-ab40-f26706c6a6e6\"><tr><td class=\"c x181 yc59 w72 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x1c2 yc59 w73 h42\"><div class=\"t m0 x86 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2024<span class=\"_ _3\"></span> </div></td><td class=\"c x1c3 yc59 w74 h42\"><div class=\"t m0 x0 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2023<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x181 yc5a w75 h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Salari e stipendi </div></td><td class=\"c x1c4 yc5a w76 h43\"><div class=\"t m0 x3a h13 y32c ff3 fs0 fc0 sc0 ls37 ws0\">3.104<span class=\"ls0\">.</span>695<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 yc5a w74 h43\"><div class=\"t m0 xc0 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">3.073.381 </div></td></tr><tr><td class=\"c x181 yc5b w75 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Oneri sociali </div></td><td class=\"c x1c4 yc5b w76 h42\"><div class=\"t m0 x7d h13 y32c ff3 fs0 fc0 sc0 ls37 ws0\">504<span class=\"ls0\">.</span>723<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 yc5b w74 h42\"><div class=\"t m0 xc1 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">558.390 </div></td></tr><tr><td class=\"c x181 yc5c w75 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Compensi agli ammi<span class=\"_ _3\"></span>nistratori </div></td><td class=\"c x1c4 yc5c w76 h42\"><div class=\"t m0 xa4 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">17.<span class=\"ls37\">320</span>.<span class=\"ls37\">873</span> </div></td><td class=\"c x1c3 yc5c w74 h42\"><div class=\"t m0 xb3 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">29.620.880 </div></td></tr><tr><td class=\"c x181 yc5d w75 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Accantonamento a trattament<span class=\"_ _3\"></span>o di fine ra<span class=\"_ _3\"></span>pporto di lavoro subord<span class=\"_ _3\"></span>inato <span class=\"_ _3\"></span> </div></td><td class=\"c x1c4 yc5d w76 h42\"><div class=\"t m0 x82 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">77.355 </div></td><td class=\"c x1c3 yc5d w74 h42\"><div class=\"t m0 xc2 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">71.617 </div></td></tr><tr><td class=\"c x181 yc5e w75 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1c4 yc5e w76 h42\"><div class=\"t m0 xa4 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">21.<span class=\"ls37\">007</span>.<span class=\"ls37\">646</span> </div></td><td class=\"c x1c3 yc5e w74 h42\"><div class=\"t m0 x72 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">33.324.268 </div></td></tr></table>Il <span class=\"_ _27\"></span>costo <span class=\"_ _27\"></span>del <span class=\"_ _3\"></span>personale <span class=\"_ _27\"></span>nelle <span class=\"_ _3\"></span>voc<span class=\"_ _3\"></span>i <span class=\"_ _27\"></span><span class=\"ff9\">\u201cSalari <span class=\"_ _3\"></span>e <span class=\"_ _27\"></span>stipendi\u201d <span class=\"_ _3\"></span>e <span class=\"_ _27\"></span>\u201cC<span class=\"_ _3\"></span>ompensi <span class=\"_ _3\"></span>agli <span class=\"_ _27\"></span>amministratori\u201d</span> <span class=\"_ _27\"></span>comprende<span class=\"_ _4f\"> </span>un <span class=\"_ _1d\"> </span>onere <span class=\"_ _3f\"> </span>compless<span class=\"_ _3\"></span>ivo <span class=\"_ _1d\"> </span>di <span class=\"_ _3f\"> </span>6.824.625 <span class=\"_ _3f\"> </span>euro <span class=\"_ _1d\"> </span>di <span class=\"_ _3f\"> </span>oneri <span class=\"_ _3f\"> </span>maturati <span class=\"_ _3f\"> </span><span class=\"ffd\">pro <span class=\"_ _3f\"> </span>rata <span class=\"_ _3f\"> </span>temporis</span> <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>relazione<span class=\"_ _4f\"> </span>all\u2019assegnazione, <span class=\"_ _3\"></span>avvenuta <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>secondo <span class=\"_ _27\"></span>trimestre <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>2022, <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>n. <span class=\"_ _27\"></span>2.000.000 <span class=\"_ _3\"></span>Unit <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>al <span class=\"_ _27\"></span>\u201cPiano <span class=\"_ _3\"></span>di<span class=\"_ _4f\"> </span>performance <span class=\"_ _3\"></span>Sha<span class=\"_ _3\"></span>re <span class=\"_ _3\"></span>TIP <span class=\"_ _27\"></span>2022 <span class=\"_ _27\"></span><span class=\"ff9\">\u2013</span> <span class=\"_ _3\"></span><span class=\"ff9\">2023\u201d, <span class=\"_ _27\"></span></span>all<span class=\"ff9\">\u2019assegnazione, <span class=\"_ _3\"></span>avvenuta <span class=\"_ _27\"></span>nel <span class=\"_ _3\"></span>secondo <span class=\"_ _27\"></span>trimestre <span class=\"_ _3\"></span>del <span class=\"_ _27\"></span>2023,<span class=\"_ _4f\"> </span></span>di <span class=\"_ _9\"> </span>n. <span class=\"_ _2f\"> </span>2.000.000 <span class=\"_ _9\"> </span>Uni<span class=\"_ _3\"></span>t <span class=\"_ _9\"> </span>di <span class=\"_ _2f\"> </span>cui <span class=\"_ _9\"> </span>al <span class=\"_ _2f\"> </span>\u201cPiano <span class=\"_ _9\"> </span>di <span class=\"_ _2f\"> </span>performance <span class=\"_ _9\"> </span>Share <span class=\"_ _9\"> </span>T<span class=\"_ _3\"></span>IP <span class=\"_ _9\"> </span>2023 <span class=\"_ _2f\"> </span>\u2013<span class=\"ff3\"> <span class=\"_ _2f\"> </span></span>2025\u201d <span class=\"_ _2f\"> </span>e<span class=\"ff3\">d <span class=\"_ _9\"> </span>infine<span class=\"_ _4f\"> </span></span>all\u2019assegnazione, <span class=\"_ _5\"></span>avvenuta <span class=\"_ _a\"></span>nel <span class=\"_ _5\"></span>terzo <span class=\"_ _a\"></span>trimestre <span class=\"_ _5\"></span>del <span class=\"_ _a\"></span>2024, <span class=\"_ _5\"></span>di <span class=\"_ _a\"></span>n. <span class=\"_ _5\"></span>2.000.000 <span class=\"_ _5\"></span>Uni<span class=\"_ _3\"></span>t <span class=\"_ _5\"></span>di <span class=\"_ _a\"></span>cui <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>\u201cPia<span class=\"_ _3\"></span>no <span class=\"_ _5\"></span>di<span class=\"_ _4f\"> </span>performance <span class=\"_ _5\"></span>Sha<span class=\"_ _3\"></span>re <span class=\"_ _5\"></span>T<span class=\"_ _3\"></span>IP <span class=\"_ _5\"></span>2024 <span class=\"_ _a\"> </span><span class=\"ff9\">\u2013</span> <span class=\"_ _a\"></span><span class=\"ff9\">2026\u201d. <span class=\"_ _a\"></span>Coerentemente <span class=\"_ _5\"></span>con <span class=\"_ _a\"> </span>quanto <span class=\"_ _a\"></span>previsto <span class=\"_ _5\"></span>dall\u2019IFRS2, <span class=\"_ _a\"> </span>le <span class=\"_ _a\"></span>Unit<span class=\"_ _4f\"> </span></span>attribuite sono state valutate secondo la modalit\u00e0 dell\u2019<span class=\"ffd\">equity<span class=\"ff3\"> </span>settlement<span class=\"ff3\">.<span class=\"_ _4f\"> </span></span></span>Il <span class=\"_ _2a\"> </span>ca<span class=\"_ _3\"></span>lo <span class=\"_ _2a\"> </span>dei<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>compe<span class=\"_ _3\"></span>nsi <span class=\"_ _4\"> </span>agli <span class=\"_ _2a\"> </span>amminis<span class=\"_ _3\"></span>tratori <span class=\"_ _2a\"> </span>\u00e8 <span class=\"_ _4\"> </span>riferibile<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>a<span class=\"_ _3\"></span>i <span class=\"_ _2a\"> </span>compe<span class=\"_ _3\"></span>nsi<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>variabili, <span class=\"_ _2a\"> </span>commisurati, <span class=\"_ _4\"> </span>come<span class=\"_ _4f\"> </span>sempre, alle <span class=\"ffd\">performance</span> valutate sulla base dei dati pro forma della societ\u00e0. L\u2019<span class=\"ff3 ls0\"> <span class=\"_ _29\"></span><span class=\"ff9\">\u201cAccantonamento</span> <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>trattamento <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>fine <span class=\"_ _29\"></span>rapporto <span class=\"_ _27\"></span>di <span class=\"_ _29\"></span>lavoro <span class=\"_ _29\"></span><span class=\"ff9\">subordinato\u201d</span> <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>aggiornato <span class=\"_ _29\"></span><span class=\"ls9\">in</span> <span class=\"_ _29\"></span>base<span class=\"_ _4f\"> </span></span>alla <span class=\"_ _5\"></span>valutazione <span class=\"_ _5\"></span>attuariale; <span class=\"_ _29\"></span><span class=\"ff9\">l\u2019utile<span class=\"_ _3\"></span></span> <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span><span class=\"ls9\">la</span> <span class=\"_ _5\"></span>perdita <span class=\"_ _29\"></span>attuariali<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>sono <span class=\"_ _5\"></span>rilevate <span class=\"_ _5\"></span><span class=\"ls9\">in</span> <span class=\"_ _5\"></span><span class=\"lsa\">una</span> <span class=\"_ _5\"></span>posta <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>patrimonio<span class=\"_ _4f\"> </span>netto.<span class=\"_ _4f\"> </span>Al<span class=\"ls0\"> <span class=\"ls9\">31</span> dicembre 2024 <span class=\"ls9\">il</span> numero di dipendenti di TIP \u00e8 <span class=\"ls9\">il</span> seguente:</span><table class=\"s w217 hef\" id=\"_a4ed9526-973c-438d-9936-768db8595449\"><tr><td></td><td class=\"c x1c5 yc5f w78 h42\"><div class=\"t m0 x71 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2024<span class=\"_ _3\"></span> </div></td><td class=\"c x1c6 yc5f w79 h42\"><div class=\"t m0 x3a h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2023<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x181 yc60 w77 h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Impiegati e apprendisti<span class=\"_ _3\"></span> </div></td><td class=\"c x1c5 yc60 w78 h43\"><div class=\"t m0 xc4 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">7 </div></td><td class=\"c x1c6 yc60 w79 h43\"><div class=\"t m0 x59 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">6 </div></td></tr><tr><td class=\"c x181 yc61 w77 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Quadri </div></td><td class=\"c x1c5 yc61 w78 h42\"><div class=\"t m0 xc4 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">2 </div></td><td class=\"c x1c6 yc61 w79 h42\"><div class=\"t m0 x59 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">3 </div></td></tr><tr><td class=\"c x181 yc62 w77 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Dirigenti </div></td><td class=\"c x1c5 yc62 w78 h42\"><div class=\"t m0 xc4 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">5 </div></td><td class=\"c x1c6 yc62 w79 h42\"><div class=\"t m0 x59 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">3 </div></td></tr><tr><td class=\"c x181 yc63 w77 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1c5 yc63 w78 h42\"><div class=\"t m0 x40 h8 y32c ff2 fs0 fc0 sc0 ls35 ws0\">14<span class=\"ls0\"> </span></div></td><td class=\"c x1c6 yc63 w79 h42\"><div class=\"t m0 x58 h8 y32c ff2 fs0 fc0 sc0 ls35 ws0\">12<span class=\"ls0\"> </span></div></td></tr></table>Si <span class=\"_ _2f\"> </span>s<span class=\"_ _3\"></span>egnala <span class=\"_ _2f\"> </span>che<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>il <span class=\"_ _10\"> </span>Presidente/Amministratore <span class=\"_ _2f\"> </span>Delegato <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span>Vice <span class=\"_ _2f\"> </span>Presidente/Amministratore<span class=\"_ _4f\"> </span>Delegato non sono dipendenti n\u00e9 di TIP n\u00e9 di altre societ\u00e0 del gruppo.<span class=\"_ _4f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "(6) Costi del personale La voce comprende:<table class=\"s w216 hee\" id=\"_84f399dc-6d38-4f4d-ab40-f26706c6a6e6\"><tr><td class=\"c x181 yc59 w72 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x1c2 yc59 w73 h42\"><div class=\"t m0 x86 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2024<span class=\"_ _3\"></span> </div></td><td class=\"c x1c3 yc59 w74 h42\"><div class=\"t m0 x0 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2023<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x181 yc5a w75 h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Salari e stipendi </div></td><td class=\"c x1c4 yc5a w76 h43\"><div class=\"t m0 x3a h13 y32c ff3 fs0 fc0 sc0 ls37 ws0\">3.104<span class=\"ls0\">.</span>695<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 yc5a w74 h43\"><div class=\"t m0 xc0 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">3.073.381 </div></td></tr><tr><td class=\"c x181 yc5b w75 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Oneri sociali </div></td><td class=\"c x1c4 yc5b w76 h42\"><div class=\"t m0 x7d h13 y32c ff3 fs0 fc0 sc0 ls37 ws0\">504<span class=\"ls0\">.</span>723<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 yc5b w74 h42\"><div class=\"t m0 xc1 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">558.390 </div></td></tr><tr><td class=\"c x181 yc5c w75 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Compensi agli ammi<span class=\"_ _3\"></span>nistratori </div></td><td class=\"c x1c4 yc5c w76 h42\"><div class=\"t m0 xa4 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">17.<span class=\"ls37\">320</span>.<span class=\"ls37\">873</span> </div></td><td class=\"c x1c3 yc5c w74 h42\"><div class=\"t m0 xb3 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">29.620.880 </div></td></tr><tr><td class=\"c x181 yc5d w75 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Accantonamento a trattament<span class=\"_ _3\"></span>o di fine ra<span class=\"_ _3\"></span>pporto di lavoro subord<span class=\"_ _3\"></span>inato <span class=\"_ _3\"></span> </div></td><td class=\"c x1c4 yc5d w76 h42\"><div class=\"t m0 x82 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">77.355 </div></td><td class=\"c x1c3 yc5d w74 h42\"><div class=\"t m0 xc2 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">71.617 </div></td></tr><tr><td class=\"c x181 yc5e w75 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1c4 yc5e w76 h42\"><div class=\"t m0 xa4 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">21.<span class=\"ls37\">007</span>.<span class=\"ls37\">646</span> </div></td><td class=\"c x1c3 yc5e w74 h42\"><div class=\"t m0 x72 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">33.324.268 </div></td></tr></table>Il <span class=\"_ _27\"></span>costo <span class=\"_ _27\"></span>del <span class=\"_ _3\"></span>personale <span class=\"_ _27\"></span>nelle <span class=\"_ _3\"></span>voc<span class=\"_ _3\"></span>i <span class=\"_ _27\"></span><span class=\"ff9\">\u201cSalari <span class=\"_ _3\"></span>e <span class=\"_ _27\"></span>stipendi\u201d <span class=\"_ _3\"></span>e <span class=\"_ _27\"></span>\u201cC<span class=\"_ _3\"></span>ompensi <span class=\"_ _3\"></span>agli <span class=\"_ _27\"></span>amministratori\u201d</span> <span class=\"_ _27\"></span>comprende<span class=\"_ _4f\"> </span>un <span class=\"_ _1d\"> </span>onere <span class=\"_ _3f\"> </span>compless<span class=\"_ _3\"></span>ivo <span class=\"_ _1d\"> </span>di <span class=\"_ _3f\"> </span>6.824.625 <span class=\"_ _3f\"> </span>euro <span class=\"_ _1d\"> </span>di <span class=\"_ _3f\"> </span>oneri <span class=\"_ _3f\"> </span>maturati <span class=\"_ _3f\"> </span><span class=\"ffd\">pro <span class=\"_ _3f\"> </span>rata <span class=\"_ _3f\"> </span>temporis</span> <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>relazione<span class=\"_ _4f\"> </span>all\u2019assegnazione, <span class=\"_ _3\"></span>avvenuta <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>secondo <span class=\"_ _27\"></span>trimestre <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>2022, <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>n. <span class=\"_ _27\"></span>2.000.000 <span class=\"_ _3\"></span>Unit <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>al <span class=\"_ _27\"></span>\u201cPiano <span class=\"_ _3\"></span>di<span class=\"_ _4f\"> </span>performance <span class=\"_ _3\"></span>Sha<span class=\"_ _3\"></span>re <span class=\"_ _3\"></span>TIP <span class=\"_ _27\"></span>2022 <span class=\"_ _27\"></span><span class=\"ff9\">\u2013</span> <span class=\"_ _3\"></span><span class=\"ff9\">2023\u201d, <span class=\"_ _27\"></span></span>all<span class=\"ff9\">\u2019assegnazione, <span class=\"_ _3\"></span>avvenuta <span class=\"_ _27\"></span>nel <span class=\"_ _3\"></span>secondo <span class=\"_ _27\"></span>trimestre <span class=\"_ _3\"></span>del <span class=\"_ _27\"></span>2023,<span class=\"_ _4f\"> </span></span>di <span class=\"_ _9\"> </span>n. <span class=\"_ _2f\"> </span>2.000.000 <span class=\"_ _9\"> </span>Uni<span class=\"_ _3\"></span>t <span class=\"_ _9\"> </span>di <span class=\"_ _2f\"> </span>cui <span class=\"_ _9\"> </span>al <span class=\"_ _2f\"> </span>\u201cPiano <span class=\"_ _9\"> </span>di <span class=\"_ _2f\"> </span>performance <span class=\"_ _9\"> </span>Share <span class=\"_ _9\"> </span>T<span class=\"_ _3\"></span>IP <span class=\"_ _9\"> </span>2023 <span class=\"_ _2f\"> </span>\u2013<span class=\"ff3\"> <span class=\"_ _2f\"> </span></span>2025\u201d <span class=\"_ _2f\"> </span>e<span class=\"ff3\">d <span class=\"_ _9\"> </span>infine<span class=\"_ _4f\"> </span></span>all\u2019assegnazione, <span class=\"_ _5\"></span>avvenuta <span class=\"_ _a\"></span>nel <span class=\"_ _5\"></span>terzo <span class=\"_ _a\"></span>trimestre <span class=\"_ _5\"></span>del <span class=\"_ _a\"></span>2024, <span class=\"_ _5\"></span>di <span class=\"_ _a\"></span>n. <span class=\"_ _5\"></span>2.000.000 <span class=\"_ _5\"></span>Uni<span class=\"_ _3\"></span>t <span class=\"_ _5\"></span>di <span class=\"_ _a\"></span>cui <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>\u201cPia<span class=\"_ _3\"></span>no <span class=\"_ _5\"></span>di<span class=\"_ _4f\"> </span>performance <span class=\"_ _5\"></span>Sha<span class=\"_ _3\"></span>re <span class=\"_ _5\"></span>T<span class=\"_ _3\"></span>IP <span class=\"_ _5\"></span>2024 <span class=\"_ _a\"> </span><span class=\"ff9\">\u2013</span> <span class=\"_ _a\"></span><span class=\"ff9\">2026\u201d. <span class=\"_ _a\"></span>Coerentemente <span class=\"_ _5\"></span>con <span class=\"_ _a\"> </span>quanto <span class=\"_ _a\"></span>previsto <span class=\"_ _5\"></span>dall\u2019IFRS2, <span class=\"_ _a\"> </span>le <span class=\"_ _a\"></span>Unit<span class=\"_ _4f\"> </span></span>attribuite sono state valutate secondo la modalit\u00e0 dell\u2019<span class=\"ffd\">equity<span class=\"ff3\"> </span>settlement<span class=\"ff3\">.<span class=\"_ _4f\"> </span></span></span>Il <span class=\"_ _2a\"> </span>ca<span class=\"_ _3\"></span>lo <span class=\"_ _2a\"> </span>dei<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>compe<span class=\"_ _3\"></span>nsi <span class=\"_ _4\"> </span>agli <span class=\"_ _2a\"> </span>amminis<span class=\"_ _3\"></span>tratori <span class=\"_ _2a\"> </span>\u00e8 <span class=\"_ _4\"> </span>riferibile<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>a<span class=\"_ _3\"></span>i <span class=\"_ _2a\"> </span>compe<span class=\"_ _3\"></span>nsi<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>variabili, <span class=\"_ _2a\"> </span>commisurati, <span class=\"_ _4\"> </span>come<span class=\"_ _4f\"> </span>sempre, alle <span class=\"ffd\">performance</span> valutate sulla base dei dati pro forma della societ\u00e0. L\u2019<span class=\"ff3 ls0\"> <span class=\"_ _29\"></span><span class=\"ff9\">\u201cAccantonamento</span> <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>trattamento <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>fine <span class=\"_ _29\"></span>rapporto <span class=\"_ _27\"></span>di <span class=\"_ _29\"></span>lavoro <span class=\"_ _29\"></span><span class=\"ff9\">subordinato\u201d</span> <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>aggiornato <span class=\"_ _29\"></span><span class=\"ls9\">in</span> <span class=\"_ _29\"></span>base<span class=\"_ _4f\"> </span></span>alla <span class=\"_ _5\"></span>valutazione <span class=\"_ _5\"></span>attuariale; <span class=\"_ _29\"></span><span class=\"ff9\">l\u2019utile<span class=\"_ _3\"></span></span> <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span><span class=\"ls9\">la</span> <span class=\"_ _5\"></span>perdita <span class=\"_ _29\"></span>attuariali<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>sono <span class=\"_ _5\"></span>rilevate <span class=\"_ _5\"></span><span class=\"ls9\">in</span> <span class=\"_ _5\"></span><span class=\"lsa\">una</span> <span class=\"_ _5\"></span>posta <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>patrimonio<span class=\"_ _4f\"> </span>netto.<span class=\"_ _4f\"> </span>Al<span class=\"ls0\"> <span class=\"ls9\">31</span> dicembre 2024 <span class=\"ls9\">il</span> numero di dipendenti di TIP \u00e8 <span class=\"ls9\">il</span> seguente:</span><table class=\"s w217 hef\" id=\"_a4ed9526-973c-438d-9936-768db8595449\"><tr><td></td><td class=\"c x1c5 yc5f w78 h42\"><div class=\"t m0 x71 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2024<span class=\"_ _3\"></span> </div></td><td class=\"c x1c6 yc5f w79 h42\"><div class=\"t m0 x3a h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2023<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x181 yc60 w77 h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Impiegati e apprendisti<span class=\"_ _3\"></span> </div></td><td class=\"c x1c5 yc60 w78 h43\"><div class=\"t m0 xc4 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">7 </div></td><td class=\"c x1c6 yc60 w79 h43\"><div class=\"t m0 x59 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">6 </div></td></tr><tr><td class=\"c x181 yc61 w77 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Quadri </div></td><td class=\"c x1c5 yc61 w78 h42\"><div class=\"t m0 xc4 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">2 </div></td><td class=\"c x1c6 yc61 w79 h42\"><div class=\"t m0 x59 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">3 </div></td></tr><tr><td class=\"c x181 yc62 w77 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Dirigenti </div></td><td class=\"c x1c5 yc62 w78 h42\"><div class=\"t m0 xc4 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">5 </div></td><td class=\"c x1c6 yc62 w79 h42\"><div class=\"t m0 x59 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">3 </div></td></tr><tr><td class=\"c x181 yc63 w77 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1c5 yc63 w78 h42\"><div class=\"t m0 x40 h8 y32c ff2 fs0 fc0 sc0 ls35 ws0\">14<span class=\"ls0\"> </span></div></td><td class=\"c x1c6 yc63 w79 h42\"><div class=\"t m0 x58 h8 y32c ff2 fs0 fc0 sc0 ls35 ws0\">12<span class=\"ls0\"> </span></div></td></tr></table>Si <span class=\"_ _2f\"> </span>s<span class=\"_ _3\"></span>egnala <span class=\"_ _2f\"> </span>che<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>il <span class=\"_ _10\"> </span>Presidente/Amministratore <span class=\"_ _2f\"> </span>Delegato <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span>Vice <span class=\"_ _2f\"> </span>Presidente/Amministratore<span class=\"_ _4f\"> </span>Delegato non sono dipendenti n\u00e9 di TIP n\u00e9 di altre societ\u00e0 del gruppo.<span class=\"_ _4f\"> </span>(27) Trattamento <span class=\"ls26\">di</span> fine rapporto Al<span class=\"ls0\"> <span class=\"_ _29\"></span><span class=\"ls9\">31</span> <span class=\"_ _5\"></span>dicembre <span class=\"_ _29\"></span><span class=\"ls9\">2024</span> <span class=\"_ _5\"></span><span class=\"ls9\">il</span> <span class=\"_ _5\"></span>saldo <span class=\"_ _29\"></span>della <span class=\"_ _5\"></span>voce <span class=\"_ _5\"></span>che <span class=\"_ _29\"></span><span class=\"ls3\">si</span> <span class=\"_ _5\"></span>riferisce <span class=\"_ _29\"></span><span class=\"lsb\">al</span> <span class=\"_ _5\"></span>TFR <span class=\"_ _5\"></span>dovuto <span class=\"_ _29\"></span>a <span class=\"_ _5\"></span>tutti <span class=\"_ _29\"></span>i <span class=\"_ _5\"></span>dipendenti <span class=\"_ _5\"></span>della<span class=\"_ _4f\"> </span></span>societ\u00e0 alla fine del rapporto di lavoro, con <span class=\"ls9\">la</span> passivit\u00e0 aggiornata <span class=\"ls3\">su</span> base attuariale, <span class=\"lsc\">\u00e8:</span><table class=\"s w294 h118\" id=\"_d4b70aa4-1bd9-4293-8c12-278400b3040f\"><tr><td class=\"c x1b8 ydb9 wdb h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro<span class=\"ff3\"> </span></div></td><td class=\"c x237 ydb9 wdc h42\"><div class=\"t m0 x34 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2024<span class=\"_ _3\"></span><span class=\"ff3\"> </span></div></td><td class=\"c x1e1 ydb9 wdd h42\"><div class=\"t m0 x34 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2023<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x1b8 ydba wdb h66\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Valore iniziale  </div></td><td class=\"c x237 ydba wdc h66\"><div class=\"t m0 xce h8 ydf ff2 fs0 fc0 sc0 ls0 ws0\">356.617 </div></td><td class=\"c x1e1 ydba wdd h66\"><div class=\"t m0 x85 h8 ydf ff2 fs0 fc0 sc0 ls0 ws0\">389.073 </div></td></tr><tr><td class=\"c x1b8 ydbb wdb h42\"><div class=\"t m0 x17 h13 y32c ff9 fs0 fc0 sc0 ls0 ws0\">Accantonamento dell\u2019ese<span class=\"_ _3\"></span>rcizio<span class=\"ff3\"> </span></div></td><td class=\"c x237 ydbb wdc h42\"><div class=\"t m0 x12 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">74.797 </div></td><td class=\"c x1e1 ydbb wdd h42\"><div class=\"t m0 xb2 h13 y32c ff3 fs0 fc0 sc0 ls4 ws0\">       <span class=\"ls0\">68.207</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1b8 ydbc wdb h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Oneri/(proventi) finanz<span class=\"_ _3\"></span>iari </div></td><td class=\"c x237 ydbc wdc h43\"><div class=\"t m0 x82 h13 y32c ff3 fs0 fc0 sc0 ls4 ws0\">         <span class=\"ls0\">12.087 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e1 ydbc wdd h43\"><div class=\"t m0 x82 h13 y32c ff3 fs0 fc0 sc0 ls4 ws0\">         <span class=\"ls0\">14.079</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1b8 ydbd wdb h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Perdite/(utili) attuaria<span class=\"_ _3\"></span>li </div></td><td class=\"c x237 ydbd wdc h42\"><div class=\"t m0 xed h13 y32c ff3 fs0 fc0 sc0 ls4 ws0\">       <span class=\"ls0\">(35.492) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e1 ydbd wdd h42\"><div class=\"t m0 xb2 h13 y32c ff3 fs0 fc0 sc0 ls4 ws0\">       <span class=\"ls0\">(5.973)</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1b8 ydbe wdb h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Versamenti a fondi pensi<span class=\"_ _3\"></span>one e utilizz<span class=\"_ _3\"></span>i </div></td><td class=\"c x237 ydbe wdc h42\"><div class=\"t m0 x85 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(46.886)  </div></td><td class=\"c x1e1 ydbe wdd h42\"><div class=\"t m0 x1f h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(108.769)  </div></td></tr><tr><td class=\"c x1b8 ydbf wdb h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x237 ydbf wdc h42\"><div class=\"t m0 xce h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">361.123 </div></td><td class=\"c x1e1 ydbf wdd h42\"><div class=\"t m0 xce h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">356.617 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "Al<span class=\"ls0\"> <span class=\"ls9\">31</span> dicembre 2024 <span class=\"ls9\">il</span> numero di dipendenti di TIP \u00e8 <span class=\"ls9\">il</span> seguente:</span><table class=\"s w217 hef\" id=\"_a4ed9526-973c-438d-9936-768db8595449\"><tr><td></td><td class=\"c x1c5 yc5f w78 h42\"><div class=\"t m0 x71 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2024<span class=\"_ _3\"></span> </div></td><td class=\"c x1c6 yc5f w79 h42\"><div class=\"t m0 x3a h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2023<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x181 yc60 w77 h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Impiegati e apprendisti<span class=\"_ _3\"></span> </div></td><td class=\"c x1c5 yc60 w78 h43\"><div class=\"t m0 xc4 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">7 </div></td><td class=\"c x1c6 yc60 w79 h43\"><div class=\"t m0 x59 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">6 </div></td></tr><tr><td class=\"c x181 yc61 w77 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Quadri </div></td><td class=\"c x1c5 yc61 w78 h42\"><div class=\"t m0 xc4 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">2 </div></td><td class=\"c x1c6 yc61 w79 h42\"><div class=\"t m0 x59 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">3 </div></td></tr><tr><td class=\"c x181 yc62 w77 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Dirigenti </div></td><td class=\"c x1c5 yc62 w78 h42\"><div class=\"t m0 xc4 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">5 </div></td><td class=\"c x1c6 yc62 w79 h42\"><div class=\"t m0 x59 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">3 </div></td></tr><tr><td class=\"c x181 yc63 w77 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1c5 yc63 w78 h42\"><div class=\"t m0 x40 h8 y32c ff2 fs0 fc0 sc0 ls35 ws0\">14<span class=\"ls0\"> </span></div></td><td class=\"c x1c6 yc63 w79 h42\"><div class=\"t m0 x58 h8 y32c ff2 fs0 fc0 sc0 ls35 ws0\">12<span class=\"ls0\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "(7) Proventi/(oneri) finanziari La voce comprende:<table class=\"s w218 hf0\" id=\"_ac0995bf-a6e6-4f73-a0e4-6c9427352b07\"><tr><td class=\"c x181 yc64 w7a h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x1c7 yc64 w7b h42\"><div class=\"t m0 x27 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2024<span class=\"_ _3\"></span> </div></td><td class=\"c x1c6 yc64 w7c h42\"><div class=\"t m0 x27 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2023<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x17f yc65 w219 he0\"><div class=\"t m0 x16e h13 yc1e ff3 fs0 fc0 sc0 ls37 ws0\">1.<span class=\"_ _4f\"> </span></div><div class=\"t m0 x1c1 h13 yc1e ff3 fs0 fc0 sc0 ls0 ws0\">Proventi <span class=\"ls3\">da</span> partecipazioni<span class=\"_ _4f\"> </span></div></td><td class=\"c x1c7 yc66 w7b h66\"><div class=\"t m0 xc1 h13 y4d9 ff3 fs0 fc0 sc0 ls0 ws0\">8.940.861 </div></td><td class=\"c x1c6 yc66 w7c h66\"><div class=\"t m0 x38 h13 y4d9 ff3 fs0 fc0 sc0 ls0 ws0\">58.335.683 </div></td></tr><tr><td class=\"c x17f yc67 w21a he0\"><div class=\"t m0 x16e h13 yc1e ff3 fs0 fc0 sc0 ls37 ws0\">2.<span class=\"_ _4f\"> </span></div><div class=\"t m0 x1c1 h13 yc1e ff3 fs0 fc0 sc0 ls0 ws0\">Proventi diversi<span class=\"_ _4f\"> </span></div></td><td class=\"c x1c7 yc68 w7b h42\"><div class=\"t m0 xc1 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">1.833.152 </div></td><td class=\"c x1c6 yc68 w7c h42\"><div class=\"t m0 xc1 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">2.361.044 </div></td></tr><tr><td class=\"c x181 yc69 w7a h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale proventi finanz<span class=\"_ _3\"></span>iari </div></td><td class=\"c x1c7 yc69 w7b h42\"><div class=\"t m0 x38 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">10.774.013 </div></td><td class=\"c x1c6 yc69 w7c h42\"><div class=\"t m0 x77 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">60.696.727 </div></td></tr><tr><td class=\"c x17f yc56 w21b he0\"><div class=\"t m0 x16e h13 yc1e ff3 fs0 fc0 sc0 ls37 ws0\">3.<span class=\"_ _4f\"> </span></div><div class=\"t m0 x1c1 h13 yc1e ff3 fs0 fc0 sc0 ls0 ws0\">Interessi e altri oneri finanziar<span class=\"_ _3\"></span>i<span class=\"_ _4f\"> </span></div></td><td class=\"c x1c7 yc6a w7b h43\"><div class=\"t m0 xb3 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(15.349.477) </div></td><td class=\"c x1c6 yc6a w7c h43\"><div class=\"t m0 xb3 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(19.342.024) </div></td></tr><tr><td class=\"c x181 yc6b w7a h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale oneri finanz<span class=\"_ _3\"></span>iari </div></td><td class=\"c x1c7 yc6b w7b h42\"><div class=\"t m0 xb3 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">(15.349.477) </div></td><td class=\"c x1c6 yc6b w7c h42\"><div class=\"t m0 xb3 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">(19.342.024) </div></td></tr></table>(7).3. Interessi e altri oneri finanziari<table class=\"s w21e hf3\" id=\"_5cb7fcac-91fc-467c-b9a9-960973ce11b0\"><tr><td class=\"c x181 yc79 w26 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x1c8 yc79 w7f h42\"><div class=\"t m0 x26 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2024<span class=\"_ _3\"></span> </div></td><td class=\"c x1c6 yc79 w79 h42\"><div class=\"t m0 x3a h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2023<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x181 yc7a w26 h67\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Interessi <span class=\"ls4a\">su</span> prestiti <span class=\"_ _3\"></span>obbligaziona<span class=\"_ _3\"></span>ri </div></td><td class=\"c x1c8 yc7a w7f h67\"><div class=\"t m0 x6b h13 ydf ff3 fs0 fc0 sc0 ls0 ws0\">11.922.655 </div></td><td class=\"c x1c6 yc7a w79 h67\"><div class=\"t m0 x68 h13 ydf ff3 fs0 fc0 sc0 ls0 ws0\">8.084.321 </div></td></tr><tr><td class=\"c x181 yc7b w26 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Altro </div></td><td class=\"c x1c8 yc7b w7f h42\"><div class=\"t m0 x6a h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">3.426.822 </div></td><td class=\"c x1c6 yc7b w79 h42\"><div class=\"t m0 x78 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">11.257.703 </div></td></tr><tr><td class=\"c x181 yc7c w26 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1c8 yc7c w7f h42\"><div class=\"t m0 x6b h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">15.349.477 </div></td><td class=\"c x1c6 yc7c w79 h42\"><div class=\"t m0 x78 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">19.342.024 </div></td></tr></table>Gli <span class=\"_ _48\"> </span>\u201cInteressi <span class=\"_ _48\"> </span>su <span class=\"_ _48\"> </span>prestiti <span class=\"_ _7\"> </span>obbligazionari\u201d <span class=\"_ _48\"> </span>si <span class=\"_ _48\"> </span>riferiscono <span class=\"_ _48\"> </span>per <span class=\"_ _7\"> </span>euro <span class=\"_ _48\"> </span>4.684.943 <span class=\"_ _48\"> </span>al <span class=\"_ _48\"> </span>Prestito<span class=\"_ _4f\"> </span>Obbligazionario <span class=\"_ _3\"></span>TIP <span class=\"_ _3\"></span>2019 <span class=\"_ _27\"></span>- <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>300 <span class=\"_ _27\"></span>milioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro, <span class=\"_ _27\"></span>rimborsato <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>mese <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>lugl<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>euro<span class=\"_ _4f\"> </span>7.237.712 <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>Pr<span class=\"_ _2\"></span>estito <span class=\"_ _2\"></span><span class=\"ls0\">Obbligazionario <span class=\"_ _2\"></span>TIP <span class=\"_ _28\"></span>2024 - <span class=\"_ _2\"></span>2029 <span class=\"_ _28\"></span>di 290,5 <span class=\"_ _2\"></span>milioni, <span class=\"_ _28\"></span>eme<span class=\"_ _3\"></span>sso <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>mese <span class=\"_ _2\"></span>di <span class=\"_ _28\"></span>giug<span class=\"_ _3\"></span>no,<span class=\"_ _4f\"> </span></span>entrambi calcolati con il metodo del costo ammortizzato applicando il tasso di interesse effettivo.<span class=\"_ _4f\"> </span>La <span class=\"_ _5\"></span>voce <span class=\"_ _5\"></span>\u201cAltro\u201d <span class=\"_ _5\"></span>comprende <span class=\"_ _5\"></span>interessi <span class=\"_ _5\"></span>bancari <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>u <span class=\"_ _29\"></span>finanziamenti <span class=\"_ _5\"></span>per <span class=\"_ _a\"></span>euro <span class=\"_ _29\"></span>3.196.783, <span class=\"_ _a\"></span>variazioni <span class=\"_ _29\"></span>di<span class=\"_ _4f\"> </span>valore di strumenti derivati per euro 126.651 ed altri oneri finanziari e perdite su cambi. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "(7) Proventi/(oneri) finanziari La voce comprende:<table class=\"s w218 hf0\" id=\"_ac0995bf-a6e6-4f73-a0e4-6c9427352b07\"><tr><td class=\"c x181 yc64 w7a h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x1c7 yc64 w7b h42\"><div class=\"t m0 x27 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2024<span class=\"_ _3\"></span> </div></td><td class=\"c x1c6 yc64 w7c h42\"><div class=\"t m0 x27 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2023<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x17f yc65 w219 he0\"><div class=\"t m0 x16e h13 yc1e ff3 fs0 fc0 sc0 ls37 ws0\">1.<span class=\"_ _4f\"> </span></div><div class=\"t m0 x1c1 h13 yc1e ff3 fs0 fc0 sc0 ls0 ws0\">Proventi <span class=\"ls3\">da</span> partecipazioni<span class=\"_ _4f\"> </span></div></td><td class=\"c x1c7 yc66 w7b h66\"><div class=\"t m0 xc1 h13 y4d9 ff3 fs0 fc0 sc0 ls0 ws0\">8.940.861 </div></td><td class=\"c x1c6 yc66 w7c h66\"><div class=\"t m0 x38 h13 y4d9 ff3 fs0 fc0 sc0 ls0 ws0\">58.335.683 </div></td></tr><tr><td class=\"c x17f yc67 w21a he0\"><div class=\"t m0 x16e h13 yc1e ff3 fs0 fc0 sc0 ls37 ws0\">2.<span class=\"_ _4f\"> </span></div><div class=\"t m0 x1c1 h13 yc1e ff3 fs0 fc0 sc0 ls0 ws0\">Proventi diversi<span class=\"_ _4f\"> </span></div></td><td class=\"c x1c7 yc68 w7b h42\"><div class=\"t m0 xc1 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">1.833.152 </div></td><td class=\"c x1c6 yc68 w7c h42\"><div class=\"t m0 xc1 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">2.361.044 </div></td></tr><tr><td class=\"c x181 yc69 w7a h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale proventi finanz<span class=\"_ _3\"></span>iari </div></td><td class=\"c x1c7 yc69 w7b h42\"><div class=\"t m0 x38 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">10.774.013 </div></td><td class=\"c x1c6 yc69 w7c h42\"><div class=\"t m0 x77 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">60.696.727 </div></td></tr><tr><td class=\"c x17f yc56 w21b he0\"><div class=\"t m0 x16e h13 yc1e ff3 fs0 fc0 sc0 ls37 ws0\">3.<span class=\"_ _4f\"> </span></div><div class=\"t m0 x1c1 h13 yc1e ff3 fs0 fc0 sc0 ls0 ws0\">Interessi e altri oneri finanziar<span class=\"_ _3\"></span>i<span class=\"_ _4f\"> </span></div></td><td class=\"c x1c7 yc6a w7b h43\"><div class=\"t m0 xb3 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(15.349.477) </div></td><td class=\"c x1c6 yc6a w7c h43\"><div class=\"t m0 xb3 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(19.342.024) </div></td></tr><tr><td class=\"c x181 yc6b w7a h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale oneri finanz<span class=\"_ _3\"></span>iari </div></td><td class=\"c x1c7 yc6b w7b h42\"><div class=\"t m0 xb3 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">(15.349.477) </div></td><td class=\"c x1c6 yc6b w7c h42\"><div class=\"t m0 xb3 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">(19.342.024) </div></td></tr></table>(7).1. Proventi <span class=\"ls26\">da</span> partecipazioni<table class=\"s w21c hf1\" id=\"_a5a19b16-c84a-4aa3-b720-afceeabbbd38\"><tr><td class=\"c x181 yc6c w7a h67\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x1c7 yc6c w7b h67\"><div class=\"t m0 x27 h8 y4d9 ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2024<span class=\"_ _3\"></span> </div></td><td class=\"c x1c6 yc6c w79 h67\"><div class=\"t m0 x3a h8 y4d9 ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2023<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x181 yc6d w7a h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Plusvalenze <span class=\"ls3\">da</span> ve<span class=\"_ _3\"></span>ndite partecipazioni </div></td><td class=\"c x1c7 yc6d w7b h42\"><div class=\"t m0 x58 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1c6 yc6d w79 h42\"><div class=\"t m0 x78 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">49.762.129 </div></td></tr><tr><td class=\"c x181 yc6e w7a h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Dividendi </div></td><td class=\"c x1c7 yc6e w7b h42\"><div class=\"t m0 xc1 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">8.940.861 </div></td><td class=\"c x1c6 yc6e w79 h42\"><div class=\"t m0 x68 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">8.381.213 </div></td></tr><tr><td class=\"c x181 yc6f w7a h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Altri proventi <span class=\"ls3\">da</span> partecipaz<span class=\"_ _3\"></span>ione </div></td><td class=\"c x1c7 yc6f w7b h42\"><div class=\"t m0 x58 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1c6 yc6f w79 h42\"><div class=\"t m0 x7f h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">192.341 </div></td></tr><tr><td class=\"c x181 yc70 w7a h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1c7 yc70 w7b h42\"><div class=\"t m0 x78 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">8.940.861 </div></td><td class=\"c x1c6 yc70 w79 h42\"><div class=\"t m0 x78 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">58.335.683 </div></td></tr></table>Al<span class=\"ls0\"> <span class=\"ls9\">31</span> dicembre 2024 i pro<span class=\"_ _2\"></span>venti da partecipazioni <span class=\"ls3\">si</span> r<span class=\"_ _2\"></span>iferiscono <span class=\"lsb\">ai</span> dividendi percepiti dalle <span class=\"_ _2\"></span>seguenti<span class=\"_ _4f\"> </span></span>partecipate (euro):<table class=\"s w21d hf2\" id=\"_eb7beda6-be1e-4146-aad7-48497009f667\"><tr><td class=\"c x181 yc71 w7a h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Amplifon S.p.A.<span class=\"_ _3\"></span> </div></td><td class=\"c x1c7 yc71 w7b h42\"><div class=\"t m0 xc1 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">2.158.868 </div></td></tr><tr><td class=\"c x181 yc72 w7a h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Moncler S.p.A. </div></td><td class=\"c x1c7 yc72 w7b h43\"><div class=\"t m0 xc1 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">2.357.500 </div></td></tr><tr><td class=\"c x181 yc73 w7a h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Azimut|Benetti S.p.A<span class=\"_ _3\"></span> </div></td><td class=\"c x1c7 yc73 w7b h42\"><div class=\"t m0 xc1 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">1.494.436 </div></td></tr><tr><td class=\"c x181 yc74 w7a h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Hugo Boss A.G. </div></td><td class=\"c x1c7 yc74 w7b h42\"><div class=\"t m0 xc1 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">1.458.000 </div></td></tr><tr><td class=\"c x181 yc75 w7a h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Vianova S.p.A.<span class=\"_ _3\"></span> </div></td><td class=\"c x1c7 yc75 w7b h42\"><div class=\"t m0 xbc h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">820.148 </div></td></tr><tr><td class=\"c x181 yc76 w7a h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Basicnet S.p.A. </div></td><td class=\"c x1c7 yc76 w7b h43\"><div class=\"t m0 xbc h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">443.409 </div></td></tr><tr><td class=\"c x181 yc77 w7a h50\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Altre societ\u00e0 </div></td><td class=\"c x1c7 yc77 w7b h50\"><div class=\"t m0 xbc h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">208.500 </div></td></tr><tr><td class=\"c x181 yc78 w7a h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1c7 yc78 w7b h42\"><div class=\"t m0 x78 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">8.940.861 </div></td></tr></table>Al<span class=\"ls0\"> <span class=\"_ _a\"> </span><span class=\"ls9\">31</span> <span class=\"_ _a\"> </span>dic<span class=\"_ _3\"></span>embre <span class=\"_ _a\"> </span><span class=\"ls9\">2023</span> <span class=\"_ _2b\"> </span>i <span class=\"_ _a\"> </span>p<span class=\"_ _3\"></span>roventi <span class=\"_ _a\"> </span>da <span class=\"_ _2b\"> </span>partecipazioni <span class=\"_ _a\"> </span>comprende<span class=\"_ _3\"></span>vano <span class=\"_ _a\"> </span><span class=\"lsa\">una<span class=\"_ _3\"></span></span> <span class=\"_ _a\"> </span>plusva<span class=\"_ _3\"></span>lenza <span class=\"_ _a\"> </span>di <span class=\"_ _2b\"> </span>circa <span class=\"_ _a\"> </span><span class=\"ls9\">50<span class=\"_ _4f\"> </span></span></span>milioni realizzata dalla vendita parziale<span class=\"_ _3\"></span> della partecipazione Gruppo IPG Holding S.p.A.<span class=\"_ _4f\"> </span>(7).2. Proventi diversi<span class=\"_ _4f\"> </span>Comprendono principalmente interessi attivi <span class=\"ls3\">su<span class=\"_ _2\"></span><span class=\"ls0\"> obbligazioni per <span class=\"_ _2\"></span>euro <span class=\"ls9\">1.128.09<span class=\"_ _2\"></span>5,<span class=\"ls0\"> interessi attivi <span class=\"ls16\">da<span class=\"_ _4f\"> </span></span></span></span></span></span>finanziamenti e interessi bancari per euro 704.944.<span class=\"_ _4f\"> </span>(7).3. Interessi e altri oneri finanziari<table class=\"s w21e hf3\" id=\"_5cb7fcac-91fc-467c-b9a9-960973ce11b0\"><tr><td class=\"c x181 yc79 w26 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x1c8 yc79 w7f h42\"><div class=\"t m0 x26 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2024<span class=\"_ _3\"></span> </div></td><td class=\"c x1c6 yc79 w79 h42\"><div class=\"t m0 x3a h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2023<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x181 yc7a w26 h67\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Interessi <span class=\"ls4a\">su</span> prestiti <span class=\"_ _3\"></span>obbligaziona<span class=\"_ _3\"></span>ri </div></td><td class=\"c x1c8 yc7a w7f h67\"><div class=\"t m0 x6b h13 ydf ff3 fs0 fc0 sc0 ls0 ws0\">11.922.655 </div></td><td class=\"c x1c6 yc7a w79 h67\"><div class=\"t m0 x68 h13 ydf ff3 fs0 fc0 sc0 ls0 ws0\">8.084.321 </div></td></tr><tr><td class=\"c x181 yc7b w26 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Altro </div></td><td class=\"c x1c8 yc7b w7f h42\"><div class=\"t m0 x6a h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">3.426.822 </div></td><td class=\"c x1c6 yc7b w79 h42\"><div class=\"t m0 x78 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">11.257.703 </div></td></tr><tr><td class=\"c x181 yc7c w26 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1c8 yc7c w7f h42\"><div class=\"t m0 x6b h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">15.349.477 </div></td><td class=\"c x1c6 yc7c w79 h42\"><div class=\"t m0 x78 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">19.342.024 </div></td></tr></table>Gli <span class=\"_ _48\"> </span>\u201cInteressi <span class=\"_ _48\"> </span>su <span class=\"_ _48\"> </span>prestiti <span class=\"_ _7\"> </span>obbligazionari\u201d <span class=\"_ _48\"> </span>si <span class=\"_ _48\"> </span>riferiscono <span class=\"_ _48\"> </span>per <span class=\"_ _7\"> </span>euro <span class=\"_ _48\"> </span>4.684.943 <span class=\"_ _48\"> </span>al <span class=\"_ _48\"> </span>Prestito<span class=\"_ _4f\"> </span>Obbligazionario <span class=\"_ _3\"></span>TIP <span class=\"_ _3\"></span>2019 <span class=\"_ _27\"></span>- <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>300 <span class=\"_ _27\"></span>milioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro, <span class=\"_ _27\"></span>rimborsato <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>mese <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>lugl<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>euro<span class=\"_ _4f\"> </span>7.237.712 <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>Pr<span class=\"_ _2\"></span>estito <span class=\"_ _2\"></span><span class=\"ls0\">Obbligazionario <span class=\"_ _2\"></span>TIP <span class=\"_ _28\"></span>2024 - <span class=\"_ _2\"></span>2029 <span class=\"_ _28\"></span>di 290,5 <span class=\"_ _2\"></span>milioni, <span class=\"_ _28\"></span>eme<span class=\"_ _3\"></span>sso <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>mese <span class=\"_ _2\"></span>di <span class=\"_ _28\"></span>giug<span class=\"_ _3\"></span>no,<span class=\"_ _4f\"> </span></span>entrambi calcolati con il metodo del costo ammortizzato applicando il tasso di interesse effettivo.<span class=\"_ _4f\"> </span>La <span class=\"_ _5\"></span>voce <span class=\"_ _5\"></span>\u201cAltro\u201d <span class=\"_ _5\"></span>comprende <span class=\"_ _5\"></span>interessi <span class=\"_ _5\"></span>bancari <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>u <span class=\"_ _29\"></span>finanziamenti <span class=\"_ _5\"></span>per <span class=\"_ _a\"></span>euro <span class=\"_ _29\"></span>3.196.783, <span class=\"_ _a\"></span>variazioni <span class=\"_ _29\"></span>di<span class=\"_ _4f\"> </span>valore di strumenti derivati per euro 126.651 ed altri oneri finanziari e perdite su cambi. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-476": {
   "value": "(7) Proventi/(oneri) finanziari La voce comprende:<table class=\"s w218 hf0\" id=\"_ac0995bf-a6e6-4f73-a0e4-6c9427352b07\"><tr><td class=\"c x181 yc64 w7a h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x1c7 yc64 w7b h42\"><div class=\"t m0 x27 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2024<span class=\"_ _3\"></span> </div></td><td class=\"c x1c6 yc64 w7c h42\"><div class=\"t m0 x27 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2023<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x17f yc65 w219 he0\"><div class=\"t m0 x16e h13 yc1e ff3 fs0 fc0 sc0 ls37 ws0\">1.<span class=\"_ _4f\"> </span></div><div class=\"t m0 x1c1 h13 yc1e ff3 fs0 fc0 sc0 ls0 ws0\">Proventi <span class=\"ls3\">da</span> partecipazioni<span class=\"_ _4f\"> </span></div></td><td class=\"c x1c7 yc66 w7b h66\"><div class=\"t m0 xc1 h13 y4d9 ff3 fs0 fc0 sc0 ls0 ws0\">8.940.861 </div></td><td class=\"c x1c6 yc66 w7c h66\"><div class=\"t m0 x38 h13 y4d9 ff3 fs0 fc0 sc0 ls0 ws0\">58.335.683 </div></td></tr><tr><td class=\"c x17f yc67 w21a he0\"><div class=\"t m0 x16e h13 yc1e ff3 fs0 fc0 sc0 ls37 ws0\">2.<span class=\"_ _4f\"> </span></div><div class=\"t m0 x1c1 h13 yc1e ff3 fs0 fc0 sc0 ls0 ws0\">Proventi diversi<span class=\"_ _4f\"> </span></div></td><td class=\"c x1c7 yc68 w7b h42\"><div class=\"t m0 xc1 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">1.833.152 </div></td><td class=\"c x1c6 yc68 w7c h42\"><div class=\"t m0 xc1 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">2.361.044 </div></td></tr><tr><td class=\"c x181 yc69 w7a h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale proventi finanz<span class=\"_ _3\"></span>iari </div></td><td class=\"c x1c7 yc69 w7b h42\"><div class=\"t m0 x38 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">10.774.013 </div></td><td class=\"c x1c6 yc69 w7c h42\"><div class=\"t m0 x77 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">60.696.727 </div></td></tr><tr><td class=\"c x17f yc56 w21b he0\"><div class=\"t m0 x16e h13 yc1e ff3 fs0 fc0 sc0 ls37 ws0\">3.<span class=\"_ _4f\"> </span></div><div class=\"t m0 x1c1 h13 yc1e ff3 fs0 fc0 sc0 ls0 ws0\">Interessi e altri oneri finanziar<span class=\"_ _3\"></span>i<span class=\"_ _4f\"> </span></div></td><td class=\"c x1c7 yc6a w7b h43\"><div class=\"t m0 xb3 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(15.349.477) </div></td><td class=\"c x1c6 yc6a w7c h43\"><div class=\"t m0 xb3 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(19.342.024) </div></td></tr><tr><td class=\"c x181 yc6b w7a h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale oneri finanz<span class=\"_ _3\"></span>iari </div></td><td class=\"c x1c7 yc6b w7b h42\"><div class=\"t m0 xb3 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">(15.349.477) </div></td><td class=\"c x1c6 yc6b w7c h42\"><div class=\"t m0 xb3 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">(19.342.024) </div></td></tr></table>(7).1. Proventi <span class=\"ls26\">da</span> partecipazioni<table class=\"s w21c hf1\" id=\"_a5a19b16-c84a-4aa3-b720-afceeabbbd38\"><tr><td class=\"c x181 yc6c w7a h67\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x1c7 yc6c w7b h67\"><div class=\"t m0 x27 h8 y4d9 ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2024<span class=\"_ _3\"></span> </div></td><td class=\"c x1c6 yc6c w79 h67\"><div class=\"t m0 x3a h8 y4d9 ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2023<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x181 yc6d w7a h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Plusvalenze <span class=\"ls3\">da</span> ve<span class=\"_ _3\"></span>ndite partecipazioni </div></td><td class=\"c x1c7 yc6d w7b h42\"><div class=\"t m0 x58 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1c6 yc6d w79 h42\"><div class=\"t m0 x78 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">49.762.129 </div></td></tr><tr><td class=\"c x181 yc6e w7a h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Dividendi </div></td><td class=\"c x1c7 yc6e w7b h42\"><div class=\"t m0 xc1 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">8.940.861 </div></td><td class=\"c x1c6 yc6e w79 h42\"><div class=\"t m0 x68 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">8.381.213 </div></td></tr><tr><td class=\"c x181 yc6f w7a h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Altri proventi <span class=\"ls3\">da</span> partecipaz<span class=\"_ _3\"></span>ione </div></td><td class=\"c x1c7 yc6f w7b h42\"><div class=\"t m0 x58 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1c6 yc6f w79 h42\"><div class=\"t m0 x7f h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">192.341 </div></td></tr><tr><td class=\"c x181 yc70 w7a h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1c7 yc70 w7b h42\"><div class=\"t m0 x78 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">8.940.861 </div></td><td class=\"c x1c6 yc70 w79 h42\"><div class=\"t m0 x78 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">58.335.683 </div></td></tr></table>Al<span class=\"ls0\"> <span class=\"ls9\">31</span> dicembre 2024 i pro<span class=\"_ _2\"></span>venti da partecipazioni <span class=\"ls3\">si</span> r<span class=\"_ _2\"></span>iferiscono <span class=\"lsb\">ai</span> dividendi percepiti dalle <span class=\"_ _2\"></span>seguenti<span class=\"_ _4f\"> </span></span>partecipate (euro):<table class=\"s w21d hf2\" id=\"_eb7beda6-be1e-4146-aad7-48497009f667\"><tr><td class=\"c x181 yc71 w7a h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Amplifon S.p.A.<span class=\"_ _3\"></span> </div></td><td class=\"c x1c7 yc71 w7b h42\"><div class=\"t m0 xc1 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">2.158.868 </div></td></tr><tr><td class=\"c x181 yc72 w7a h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Moncler S.p.A. </div></td><td class=\"c x1c7 yc72 w7b h43\"><div class=\"t m0 xc1 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">2.357.500 </div></td></tr><tr><td class=\"c x181 yc73 w7a h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Azimut|Benetti S.p.A<span class=\"_ _3\"></span> </div></td><td class=\"c x1c7 yc73 w7b h42\"><div class=\"t m0 xc1 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">1.494.436 </div></td></tr><tr><td class=\"c x181 yc74 w7a h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Hugo Boss A.G. </div></td><td class=\"c x1c7 yc74 w7b h42\"><div class=\"t m0 xc1 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">1.458.000 </div></td></tr><tr><td class=\"c x181 yc75 w7a h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Vianova S.p.A.<span class=\"_ _3\"></span> </div></td><td class=\"c x1c7 yc75 w7b h42\"><div class=\"t m0 xbc h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">820.148 </div></td></tr><tr><td class=\"c x181 yc76 w7a h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Basicnet S.p.A. </div></td><td class=\"c x1c7 yc76 w7b h43\"><div class=\"t m0 xbc h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">443.409 </div></td></tr><tr><td class=\"c x181 yc77 w7a h50\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Altre societ\u00e0 </div></td><td class=\"c x1c7 yc77 w7b h50\"><div class=\"t m0 xbc h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">208.500 </div></td></tr><tr><td class=\"c x181 yc78 w7a h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1c7 yc78 w7b h42\"><div class=\"t m0 x78 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">8.940.861 </div></td></tr></table>Al<span class=\"ls0\"> <span class=\"_ _a\"> </span><span class=\"ls9\">31</span> <span class=\"_ _a\"> </span>dic<span class=\"_ _3\"></span>embre <span class=\"_ _a\"> </span><span class=\"ls9\">2023</span> <span class=\"_ _2b\"> </span>i <span class=\"_ _a\"> </span>p<span class=\"_ _3\"></span>roventi <span class=\"_ _a\"> </span>da <span class=\"_ _2b\"> </span>partecipazioni <span class=\"_ _a\"> </span>comprende<span class=\"_ _3\"></span>vano <span class=\"_ _a\"> </span><span class=\"lsa\">una<span class=\"_ _3\"></span></span> <span class=\"_ _a\"> </span>plusva<span class=\"_ _3\"></span>lenza <span class=\"_ _a\"> </span>di <span class=\"_ _2b\"> </span>circa <span class=\"_ _a\"> </span><span class=\"ls9\">50<span class=\"_ _4f\"> </span></span></span>milioni realizzata dalla vendita parziale<span class=\"_ _3\"></span> della partecipazione Gruppo IPG Holding S.p.A.<span class=\"_ _4f\"> </span>(7).2. Proventi diversi<span class=\"_ _4f\"> </span>Comprendono principalmente interessi attivi <span class=\"ls3\">su<span class=\"_ _2\"></span><span class=\"ls0\"> obbligazioni per <span class=\"_ _2\"></span>euro <span class=\"ls9\">1.128.09<span class=\"_ _2\"></span>5,<span class=\"ls0\"> interessi attivi <span class=\"ls16\">da<span class=\"_ _4f\"> </span></span></span></span></span></span>finanziamenti e interessi bancari per euro 704.944.<span class=\"_ _4f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "(8) Quote <span class=\"ls26\">di</span> risultato <span class=\"ls26\">di</span> partecipazioni valutate con <span class=\"ls15\">il</span> metodo del patrimonio netto<span class=\"_ _3\"></span> La<span class=\"ls0\"> <span class=\"_ _2\"></span>quota <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>risultato <span class=\"_ _28\"></span>del<span class=\"_ _3\"></span>le <span class=\"_ _2\"></span>partecipazioni <span class=\"_ _2\"></span>collegate, <span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>assumibile <span class=\"_ _2\"></span><span class=\"ls9\">in<span class=\"ls0\"> <span class=\"_ _2\"></span><span class=\"lsa\">un<span class=\"ls0\"> <span class=\"_ _28\"></span>provento di <span class=\"_ _28\"></span>ci<span class=\"_ _3\"></span>rca <span class=\"_ _2\"></span>69,5 <span class=\"_ _2\"></span>milioni, </span></span></span></span></span>include <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>risultati <span class=\"_ _29\"></span>positivi <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>partecipate <span class=\"_ _29\"></span>Asset <span class=\"_ _29\"></span>Italia <span class=\"_ _29\"></span>(Alpitour <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>Limonta), <span class=\"_ _29\"></span>Beta<span class=\"_ _3\"></span> <span class=\"_ _29\"></span>Utensili, <span class=\"_ _27\"></span>E<span class=\"_ _3\"></span>lica, Dexelance,  IPGH <span class=\"_ _4\"> </span>(Interpump),  I<span class=\"_ _2\"></span>TH  (SeS<span class=\"_ _2\"></span>a),  OV<span class=\"_ _2\"></span>S, <span class=\"_ _1a\"> </span><span class=\"ff9\">Sant\u2019Agata</span> <span class=\"_ _1a\"> </span>(Chiorino), <span class=\"_ _1a\"> </span>Roche <span class=\"_ _4\"> </span>B<span class=\"_ _3\"></span>obois <span class=\"_ _1a\"> </span>e <span class=\"_ _4\"> </span><span class=\"ls9\">il</span> risultato negativo di Itaca Equity Holding (Landi Renzo).  Per maggiori <span class=\"_ _3\"></span>dettagli <span class=\"ls3\">si</span> rimanda a quanto <span class=\"_ _3\"></span>descritto alla nota <span class=\"_ _3\"></span>14 <span class=\"ff9\">\u201cPartecipazioni</span> <span class=\"ls9\">in</span> societ\u00e0 col<span class=\"_ _3\"></span>legate valutate con <span class=\"lse\">il<span class=\"_ _3\"></span></span> metodo del patrimonio <span class=\"ff9\">netto\u201d</span> e <span class=\"ff9\">all\u2019allegato</span> 3.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "(9) Imposte sul reddito correnti, differite e anticipate<span class=\"ff3\"> </span>Le<span class=\"ls0\"> imposte rilevate a conto economico sono<span class=\"_ _3\"></span> <span class=\"lse\">le</span> seguenti: </span><table class=\"s w21f hf4\" id=\"_5c84fb06-0acb-46a9-ab8c-bbaf5a5e2006\"><tr><td class=\"c x1ad yc7d w7a h4d\"><div class=\"t m0 x1 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\"> euro </div></td><td class=\"c x1c9 yc7d w80 h4d\"><div class=\"t m0 x6f h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2024<span class=\"_ _3\"></span> </div></td><td class=\"c x1ca yc7d w79 h4d\"><div class=\"t m0 x86 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2023<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x1ad yc7e w7a h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Imposte correnti </div></td><td class=\"c x1c9 yc7e w80 h42\"><div class=\"t m0 xc2 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls37\"></span><span class=\"ls37\">76</span>.<span class=\"ls37\">365</span>) </div></td><td class=\"c x1ca yc7e w79 h42\"><div class=\"t m0 x7f h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(11.747) </div></td></tr><tr><td class=\"c x1ad yc7f w7a h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Imposte anticipate<span class=\"_ _3\"></span> </div></td><td class=\"c x1c9 yc7f w80 h43\"><div class=\"t m0 x7f h13 y32c ff3 fs0 fc0 sc0 ls37 ws0\">94<span class=\"ls0\">.</span>950<span class=\"ff1 ls0\"> </span></div></td><td class=\"c x1ca yc7f w79 h43\"><div class=\"t m0 x7f h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">877.131 </div></td></tr><tr><td class=\"c x1ad yc80 w7a h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Imposte differite </div></td><td class=\"c x1c9 yc80 w80 h42\"><div class=\"t m0 xc1 h13 y32c ff3 fs0 fc0 sc0 ls3c ws0\">(3<span class=\"ls37\">59<span class=\"ls0\">.</span>811</span><span class=\"ls37\"><span class=\"ls0\">)<span class=\"ff1\"> </span></span></span></div></td><td class=\"c x1ca yc80 w79 h42\"><div class=\"t m0 x7f h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(44.772) </div></td></tr><tr><td class=\"c x1ad yc81 w7a h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1c9 yc81 w80 h42\"><div class=\"t m0 x78 h8 y32c ff2 fs0 fc0 sc0 ls41 ws0\">(3<span class=\"ls37\">41<span class=\"ls0\">.</span>226</span><span class=\"ls37\"><span class=\"ls0\">)<span class=\"ff13\"> </span></span></span></div></td><td class=\"c x1ca yc81 w79 h42\"><div class=\"t m0 x7f h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">820.612 </div></td></tr></table>Imposte differite riconosciute direttamente a patrimonio netto La<span class=\"ls0\"> <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>riconosciuto direttamente <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>patrimonio <span class=\"_ _3\"></span>netto <span class=\"_ _3\"></span><span class=\"lsa\">una</span> <span class=\"_ _3\"></span>variazione <span class=\"_ _3\"></span>negativa <span class=\"_ _3\"></span>pari a<span class=\"_ _3\"></span> <span class=\"ls9\">498</span>.<span class=\"ls9\">412</span> </span>euro <span class=\"_ _2c\"> </span>prevalentemente <span class=\"_ _1d\"> </span>relativa <span class=\"_ _2c\"> </span>alla <span class=\"_ _2c\"> </span>riduzione <span class=\"_ _1d\"> </span>di <span class=\"_ _2c\"> </span>imposte <span class=\"_ _2c\"> </span>differite <span class=\"_ _1d\"> </span>riferite <span class=\"_ _2c\"> </span><span class=\"lsb\">al</span> <span class=\"_ _2c\"> </span><span class=\"ffd\">fa<span class=\"_ _3\"></span>ir <span class=\"_ _2c\"> </span>value</span> <span class=\"_ _2c\"> </span>delle partecipazioni valutate a OCI.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "(10) Immobili, impianti e macchinari<span class=\"_ _4f\"> </span>La<span class=\"ls0\"> tabella seguente illustra <span class=\"ls9\">le</span> variazioni intervenute nella voce:</span><table class=\"s w220 hf5\" id=\"_7f1097fa-72ad-4eaa-8c2b-1d6d1bd56be4\"><tr><td class=\"c x181 yc82 w81 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x1cb yc82 w82 h42\"><div class=\"t m0 x26 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 </div></td></tr><tr><td class=\"c x181 yc83 w81 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Valore netto al 31 dicembr<span class=\"_ _3\"></span>e 2022 </div></td><td class=\"c x1cb yc83 w82 h42\"><div class=\"t m0 x2e h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">178.874 </div></td></tr><tr><td class=\"c x181 yc84 w81 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1cb yc84 w82 h42\"><div class=\"t m0 x83 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">16.534 </div></td></tr><tr><td class=\"c x181 yc85 w81 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1cb yc85 w82 h42\"><div class=\"t m0 x12 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x181 yc86 w81 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Decrementi fondo amm<span class=\"_ _3\"></span>ortamento<span class=\"_ _3\"></span> </div></td><td class=\"c x1cb yc86 w82 h42\"><div class=\"t m0 x12 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x181 yc87 w81 h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1cb yc87 w82 h43\"><div class=\"t m0 x7d h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(62.828) </div></td></tr><tr><td class=\"c x181 yc88 w81 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Valore netto al 31 dicembr<span class=\"_ _3\"></span>e 2023 </div></td><td class=\"c x1cb yc88 w82 h42\"><div class=\"t m0 x2e h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">132.580 </div></td></tr><tr><td class=\"c x181 yc89 w81 h42\"><div class=\"t m0 x17 h8 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Incrementi<span class=\"ff2\"> </span></div></td><td class=\"c x1cb yc89 w82 h42\"><div class=\"t m0 x83 h8 y32c ff3 fs0 fc0 sc0 ls0 ws0\">57.805<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x181 yc8a w81 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1cb yc8a w82 h42\"><div class=\"t m0 x12 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x181 yc8b w81 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Decrementi fondo amm<span class=\"_ _3\"></span>ortamento<span class=\"_ _3\"></span> </div></td><td class=\"c x1cb yc8b w82 h42\"><div class=\"t m0 x12 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x181 yc8c w81 h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1cb yc8c w82 h43\"><div class=\"t m0 x7d h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(62.180) </div></td></tr><tr><td class=\"c x181 yc8d w81 h43\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Valore netto al 31 dicembr<span class=\"_ _3\"></span>e 2024<span class=\"ff3\"> </span></div></td><td class=\"c x1cb yc8d w82 h43\"><div class=\"t m0 x2e h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">128.205<span class=\"ff3\"> </span></div></td></tr></table>L\u2019incremento<span class=\"ff3\"> <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span><span class=\"ls2e\">si<span class=\"ls0\"> <span class=\"_ _28\"></span>riferisce principalmente <span class=\"_ _28\"></span><span class=\"ls19\">ad<span class=\"_ _3\"></span><span class=\"ls0\"> <span class=\"_ _2\"></span>acquisti <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>mobili <span class=\"_ _28\"></span>e arred<span class=\"_ _2\"></span>i <span class=\"_ _2\"></span><span class=\"ff9\">d\u2019ufficio,<span class=\"ff3\"> <span class=\"_ _2\"></span>macchine<span class=\"_ _4f\"> </span></span></span></span></span></span></span></span>elettroniche e telefoni cellulari.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "(11) Diritti <span class=\"ffc\">d\u2019uso</span> <table class=\"s w221 hf6\" id=\"_34b95400-6907-4474-b7b8-7c12c6e9a12e\"><tr><td class=\"c x181 yc8e w81 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x1cb yc8e w82 h42\"><div class=\"t m0 x34 h8 y32c ffc fs0 fc0 sc0 ls0 ws0\">Diritti d\u2019uso<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x181 yc8f w81 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Valore netto al 31 dicembr<span class=\"_ _3\"></span>e 2022 </div></td><td class=\"c x1cb yc8f w82 h42\"><div class=\"t m0 x3a h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">2.008.394 </div></td></tr><tr><td class=\"c x181 yc90 w81 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1cb yc90 w82 h42\"><div class=\"t m0 x83 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">42.063<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x181 yc91 w81 h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1cb yc91 w82 h43\"><div class=\"t m0 x12 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x181 yc92 w81 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Decrementi fondo amm<span class=\"_ _3\"></span>ortamento<span class=\"_ _3\"></span> </div></td><td class=\"c x1cb yc92 w82 h42\"><div class=\"t m0 x12 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x181 yc93 w81 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1cb yc93 w82 h42\"><div class=\"t m0 x7c h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(278.276) </div></td></tr><tr><td class=\"c x181 yc94 w81 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Valore netto al 31 dicembr<span class=\"_ _3\"></span>e 2023 </div></td><td class=\"c x1cb yc94 w82 h42\"><div class=\"t m0 x7c h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">1.772.181 </div></td></tr><tr><td class=\"c x181 yc95 w81 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1cb yc95 w82 h42\"><div class=\"t m0 x2e h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">239.328 </div></td></tr><tr><td class=\"c x181 yc96 w81 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1cb yc96 w82 h42\"><div class=\"t m0 x12 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x181 yc97 w81 h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Decrementi fondo amm<span class=\"_ _3\"></span>ortamento<span class=\"_ _3\"></span> </div></td><td class=\"c x1cb yc97 w82 h43\"><div class=\"t m0 x12 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x181 yc98 w81 h50\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1cb yc98 w82 h50\"><div class=\"t m0 x7c h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(350.137) </div></td></tr><tr><td class=\"c x181 yc99 w81 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Valore netto al 31 dicembr<span class=\"_ _3\"></span>e 2024 </div></td><td class=\"c x1cb yc99 w82 h42\"><div class=\"t m0 x81 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">1.661.372 </div></td></tr></table>In<span class=\"ls0\"> <span class=\"_ _27\"></span>applicazione <span class=\"_ _27\"></span><span class=\"ff9\">dell\u2019IFRS<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span><span class=\"ls9\">16,</span> <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>fronte <span class=\"_ _27\"></span>dei <span class=\"_ _27\"></span>diritti <span class=\"_ _27\"></span><span class=\"ff9\">d\u2019uso,</span> <span class=\"_ _27\"></span>relativi <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>contratti <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>affitto <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>uffici, <span class=\"_ _27\"></span>sono </span>iscritte passivit\u00e0 finanziarie correnti per <span class=\"ffd\">leasing</span> per euro <span class=\"ls9\">356.431</span> e<span class=\"_ _2\"></span> passivit\u00e0 finanziarie non correnti per <span class=\"_ _3\"></span><span class=\"ffd\">leasing</span> <span class=\"_ _27\"></span>per <span class=\"_ _3\"></span>euro <span class=\"_ _27\"></span>1.368.857. <span class=\"_ _3\"></span>I <span class=\"_ _3\"></span>canoni <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>affitto <span class=\"_ _27\"></span>che, <span class=\"_ _3\"></span><span class=\"ls9\">in</span> <span class=\"_ _3\"></span>applicazione <span class=\"_ _27\"></span><span class=\"ff9\">dell\u2019IFRS</span> <span class=\"_ _3\"></span><span class=\"ls9\">16,</span> <span class=\"_ _27\"></span>non <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>stati rilevati <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>conto <span class=\"_ _27\"></span>economico <span class=\"_ _29\"></span><span class=\"ff9\">nell\u2019anno,</span> <span class=\"_ _27\"></span>sono <span class=\"_ _27\"></span>stati <span class=\"_ _27\"></span>pa<span class=\"_ _3\"></span>ri <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>euro <span class=\"_ _27\"></span>369.434 <span class=\"_ _27\"></span>mentre <span class=\"_ _27\"></span>gli <span class=\"_ _27\"></span>interessi <span class=\"_ _29\"></span>rilevati <span class=\"_ _27\"></span>a conto <span class=\"_ _28\"></span>ec<span class=\"_ _3\"></span>onomico <span class=\"_ _2\"></span>sono <span class=\"_ _28\"></span>pari <span class=\"_ _2\"></span>a <span class=\"_ _28\"></span>euro <span class=\"_ _2\"></span><span class=\"ls9\">31.208.<span class=\"ls0\"> <span class=\"_ _28\"></span><span class=\"ff9\">L\u2019incremento<span class=\"ff3\"> <span class=\"_ _2\"></span>avvenuto <span class=\"_ _2\"></span>nel <span class=\"_ _28\"></span><span class=\"ls9\">2024<span class=\"ls0\"> <span class=\"_ _2\"></span><span class=\"ls3\">si<span class=\"ls0\"> <span class=\"_ _28\"></span>riferisce <span class=\"_ _2\"></span><span class=\"lsb\">ad<span class=\"ls0\"> <span class=\"_ _28\"></span><span class=\"lsa\">un<span class=\"ls0\"> <span class=\"_ _2\"></span>nuovo </span></span></span></span></span></span></span></span></span></span></span></span>contratto di affitto. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "(12) Avviamento <span class=\"ls9\">ed</span> altre attivit\u00e0 immateriali<span class=\"_ _4f\"> </span>La<span class=\"ls0\"> <span class=\"_ _5\"></span>voce<span class=\"_ _3\"></span> <span class=\"_ _5\"></span><span class=\"ff9\">\u201cAvviamento\u201d,</span> <span class=\"_ _5\"></span>pari <span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>9.806.574 <span class=\"_ _5\"></span>euro, <span class=\"_ _5\"></span><span class=\"ls3\">si</span> <span class=\"_ _29\"></span>riferisce<span class=\"_ _3\"></span> <span class=\"_ _5\"></span><span class=\"ff9\">all\u2019operazione</span> <span class=\"_ _5\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>incorporazione <span class=\"_ _5\"></span>della<span class=\"_ _4f\"> </span></span>societ\u00e0 controllata Tamburi &amp; Associati S.p.A. <span class=\"ls9\">in</span> TIP S.p.A. avvenuta <span class=\"ff9\">nell\u2019anno</span> <span class=\"ls9\">2007.<span class=\"_ _4f\"> </span></span>Lo IAS 36 prevede che il valore dell'avviamento, in quanto bene immateriale a vita utile indefinita,<span class=\"_ _4f\"> </span>non <span class=\"_ _29\"></span>sia <span class=\"_ _29\"></span>ammortizzato <span class=\"_ _29\"></span>ma <span class=\"_ _29\"></span>soggetto <span class=\"_ _29\"></span>ad <span class=\"_ _29\"></span>una <span class=\"_ _29\"></span>verifica <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>valore <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>effettuarsi <span class=\"_ _29\"></span>almeno <span class=\"_ _29\"></span>annualmente<span class=\"_ _4f\"> </span>(cd. \"<span class=\"ffd\">impairment test\").</span> Il<span class=\"ls0\"> <span class=\"_ _27\"></span>valore <span class=\"_ _27\"></span>recuperabile<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>\u00e8 <span class=\"_ _27\"></span>stato <span class=\"_ _27\"></span>stimato <span class=\"_ _27\"></span>sulla <span class=\"_ _27\"></span>base <span class=\"_ _27\"></span>del <span class=\"_ _27\"></span>valore <span class=\"_ _27\"></span><span class=\"ff9\">d\u2019uso,</span> <span class=\"_ _29\"></span>calcolato <span class=\"_ _27\"></span>assumendo <span class=\"_ _27\"></span><span class=\"ls9\">le</span> <span class=\"_ _27\"></span>seguenti<span class=\"_ _4f\"> </span></span>ipotesi:<span class=\"_ _4f\"> </span>-<span class=\"ff6\"> <span class=\"_ _2f\"> </span></span>previs<span class=\"_ _3\"></span>ione dei flussi finanziari perpetui normalizzati <span class=\"ff9\">dell\u2019attivit\u00e0</span> di <span class=\"ffd\">advisory;<span class=\"_ _4f\"> </span></span>-<span class=\"ff6\"> <span class=\"_ _2f\"> </span></span>valore<span class=\"_ _3\"></span> terminale basato <span class=\"ls3\">su</span> <span class=\"lsa\">una</span> <span class=\"ff9\">\u201cperpetuit\u00e0\u201d</span> del 2%;<span class=\"_ _4f\"> </span>-<span class=\"ff6\"> <span class=\"_ _2f\"> </span></span>tas<span class=\"_ _3\"></span>so di attualizzazione corrispondente <span class=\"lsb\">al</span> costo del capitale <span class=\"ff9 ls26\">(\u201c</span><span class=\"ffd\">k<span class=\"fs2\">e unlevered</span><span class=\"ff9 ls27\">\u201d)</span></span> pari <span class=\"_ _2\"></span><span class=\"lsb\">al<span class=\"ls0\"> 9,39%.<span class=\"_ _4f\"> </span></span></span>La<span class=\"ls0\"> verifica ha confermato che <span class=\"ls9\">il</span> va<span class=\"_ _3\"></span>lore <span class=\"lsb\">ad</span> e<span class=\"_ _2\"></span>sso attribuito \u00e8 congruo e recuperabile.<span class=\"_ _4f\"> </span></span>La<span class=\"ls0\"> tabella che segue illustra <span class=\"ls9\">le</span> variazioni intervenute nelle <span class=\"ff9\">\u201cAltre</span> attivit\u00e0 <span class=\"ff9\">immateriali\u201d:</span></span><table class=\"s w222 hf7\" id=\"_402b191a-173a-43fb-b86e-8d796189e8b1\"><tr><td class=\"c x1b8 yc9a w88 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x1cc yc9a w89 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Altre </div></td><td class=\"c x1cd yc9a w8a h42\"><div class=\"t m0 xcd h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x1b8 yc9b w88 h69\"><div class=\"t m0 x17 h8 y34c ff2 fs0 fc0 sc0 ls0 ws0\">Valore netto al 31 dicembr<span class=\"_ _3\"></span>e 2022 </div></td><td class=\"c x1cc yc9b w89 h69\"><div class=\"t m0 x70 h8 y34c ff2 fs0 fc0 sc0 ls0 ws0\">29.214 </div></td><td class=\"c x1cd yc9b w8a h69\"><div class=\"t m0 x7f h8 y34c ff2 fs0 fc0 sc0 ls0 ws0\">29.214 </div></td></tr><tr><td class=\"c x1b8 yc9c w88 h69\"><div class=\"t m0 x17 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1cc yc9c w89 h69\"><div class=\"t m0 xb h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1cd yc9c w8a h69\"><div class=\"t m0 x58 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x1b8 yc9d w88 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1cc yc9d w89 h42\"><div class=\"t m0 xb h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1cd yc9d w8a h42\"><div class=\"t m0 x58 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x1b8 yc9e w88 h69\"><div class=\"t m0 x17 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1cc yc9e w89 h69\"><div class=\"t m0 x38 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">(10.182) </div></td><td class=\"c x1cd yc9e w8a h69\"><div class=\"t m0 xc2 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">(10.182) </div></td></tr><tr><td class=\"c x1b8 yc9f w88 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Valore netto al 31 dicembr<span class=\"_ _3\"></span>e 2023 </div></td><td class=\"c x1cc yc9f w89 h42\"><div class=\"t m0 x70 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">19.032 </div></td><td class=\"c x1cd yc9f w8a h42\"><div class=\"t m0 x7f h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">19.032 </div></td></tr><tr><td class=\"c x1b8 yca0 w88 h69\"><div class=\"t m0 x17 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1cc yca0 w89 h69\"><div class=\"t m0 x70 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">24.980 </div></td><td class=\"c x1cd yca0 w8a h69\"><div class=\"t m0 x7f h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">24.980 </div></td></tr><tr><td class=\"c x1b8 yca1 w88 h42\"><div class=\"t m0 x17 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1cc yca1 w89 h42\"><div class=\"t m0 xb h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1cd yca1 w8a h42\"><div class=\"t m0 x58 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x1b8 yca2 w88 h69\"><div class=\"t m0 x17 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1cc yca2 w89 h69\"><div class=\"t m0 x38 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">(11.340) </div></td><td class=\"c x1cd yca2 w8a h69\"><div class=\"t m0 xc2 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">(11.340) </div></td></tr><tr><td class=\"c x1b8 yca3 w88 h69\"><div class=\"t m0 x17 h8 y34c ff2 fs0 fc0 sc0 ls0 ws0\">Valore netto al 31 <span class=\"_ _3\"></span>dicembre 2024 </div></td><td class=\"c x1cc yca3 w89 h69\"><div class=\"t m0 x70 h8 y34c ff2 fs0 fc0 sc0 ls0 ws0\">32.672 </div></td><td class=\"c x1cd yca3 w8a h69\"><div class=\"t m0 x7f h8 y34c ff2 fs0 fc0 sc0 ls0 ws0\">32.672 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "(12) Avviamento <span class=\"ls9\">ed</span> altre attivit\u00e0 immateriali<span class=\"_ _4f\"> </span>La<span class=\"ls0\"> <span class=\"_ _5\"></span>voce<span class=\"_ _3\"></span> <span class=\"_ _5\"></span><span class=\"ff9\">\u201cAvviamento\u201d,</span> <span class=\"_ _5\"></span>pari <span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>9.806.574 <span class=\"_ _5\"></span>euro, <span class=\"_ _5\"></span><span class=\"ls3\">si</span> <span class=\"_ _29\"></span>riferisce<span class=\"_ _3\"></span> <span class=\"_ _5\"></span><span class=\"ff9\">all\u2019operazione</span> <span class=\"_ _5\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>incorporazione <span class=\"_ _5\"></span>della<span class=\"_ _4f\"> </span></span>societ\u00e0 controllata Tamburi &amp; Associati S.p.A. <span class=\"ls9\">in</span> TIP S.p.A. avvenuta <span class=\"ff9\">nell\u2019anno</span> <span class=\"ls9\">2007.<span class=\"_ _4f\"> </span></span>Lo IAS 36 prevede che il valore dell'avviamento, in quanto bene immateriale a vita utile indefinita,<span class=\"_ _4f\"> </span>non <span class=\"_ _29\"></span>sia <span class=\"_ _29\"></span>ammortizzato <span class=\"_ _29\"></span>ma <span class=\"_ _29\"></span>soggetto <span class=\"_ _29\"></span>ad <span class=\"_ _29\"></span>una <span class=\"_ _29\"></span>verifica <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>valore <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>effettuarsi <span class=\"_ _29\"></span>almeno <span class=\"_ _29\"></span>annualmente<span class=\"_ _4f\"> </span>(cd. \"<span class=\"ffd\">impairment test\").</span> Il<span class=\"ls0\"> <span class=\"_ _27\"></span>valore <span class=\"_ _27\"></span>recuperabile<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>\u00e8 <span class=\"_ _27\"></span>stato <span class=\"_ _27\"></span>stimato <span class=\"_ _27\"></span>sulla <span class=\"_ _27\"></span>base <span class=\"_ _27\"></span>del <span class=\"_ _27\"></span>valore <span class=\"_ _27\"></span><span class=\"ff9\">d\u2019uso,</span> <span class=\"_ _29\"></span>calcolato <span class=\"_ _27\"></span>assumendo <span class=\"_ _27\"></span><span class=\"ls9\">le</span> <span class=\"_ _27\"></span>seguenti<span class=\"_ _4f\"> </span></span>ipotesi:<span class=\"_ _4f\"> </span>-<span class=\"ff6\"> <span class=\"_ _2f\"> </span></span>previs<span class=\"_ _3\"></span>ione dei flussi finanziari perpetui normalizzati <span class=\"ff9\">dell\u2019attivit\u00e0</span> di <span class=\"ffd\">advisory;<span class=\"_ _4f\"> </span></span>-<span class=\"ff6\"> <span class=\"_ _2f\"> </span></span>valore<span class=\"_ _3\"></span> terminale basato <span class=\"ls3\">su</span> <span class=\"lsa\">una</span> <span class=\"ff9\">\u201cperpetuit\u00e0\u201d</span> del 2%;<span class=\"_ _4f\"> </span>-<span class=\"ff6\"> <span class=\"_ _2f\"> </span></span>tas<span class=\"_ _3\"></span>so di attualizzazione corrispondente <span class=\"lsb\">al</span> costo del capitale <span class=\"ff9 ls26\">(\u201c</span><span class=\"ffd\">k<span class=\"fs2\">e unlevered</span><span class=\"ff9 ls27\">\u201d)</span></span> pari <span class=\"_ _2\"></span><span class=\"lsb\">al<span class=\"ls0\"> 9,39%.<span class=\"_ _4f\"> </span></span></span>La<span class=\"ls0\"> verifica ha confermato che <span class=\"ls9\">il</span> va<span class=\"_ _3\"></span>lore <span class=\"lsb\">ad</span> e<span class=\"_ _2\"></span>sso attribuito \u00e8 congruo e recuperabile.<span class=\"_ _4f\"> </span></span>La<span class=\"ls0\"> tabella che segue illustra <span class=\"ls9\">le</span> variazioni intervenute nelle <span class=\"ff9\">\u201cAltre</span> attivit\u00e0 <span class=\"ff9\">immateriali\u201d:</span></span><table class=\"s w222 hf7\" id=\"_402b191a-173a-43fb-b86e-8d796189e8b1\"><tr><td class=\"c x1b8 yc9a w88 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x1cc yc9a w89 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Altre </div></td><td class=\"c x1cd yc9a w8a h42\"><div class=\"t m0 xcd h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x1b8 yc9b w88 h69\"><div class=\"t m0 x17 h8 y34c ff2 fs0 fc0 sc0 ls0 ws0\">Valore netto al 31 dicembr<span class=\"_ _3\"></span>e 2022 </div></td><td class=\"c x1cc yc9b w89 h69\"><div class=\"t m0 x70 h8 y34c ff2 fs0 fc0 sc0 ls0 ws0\">29.214 </div></td><td class=\"c x1cd yc9b w8a h69\"><div class=\"t m0 x7f h8 y34c ff2 fs0 fc0 sc0 ls0 ws0\">29.214 </div></td></tr><tr><td class=\"c x1b8 yc9c w88 h69\"><div class=\"t m0 x17 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1cc yc9c w89 h69\"><div class=\"t m0 xb h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1cd yc9c w8a h69\"><div class=\"t m0 x58 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x1b8 yc9d w88 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1cc yc9d w89 h42\"><div class=\"t m0 xb h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1cd yc9d w8a h42\"><div class=\"t m0 x58 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x1b8 yc9e w88 h69\"><div class=\"t m0 x17 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1cc yc9e w89 h69\"><div class=\"t m0 x38 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">(10.182) </div></td><td class=\"c x1cd yc9e w8a h69\"><div class=\"t m0 xc2 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">(10.182) </div></td></tr><tr><td class=\"c x1b8 yc9f w88 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Valore netto al 31 dicembr<span class=\"_ _3\"></span>e 2023 </div></td><td class=\"c x1cc yc9f w89 h42\"><div class=\"t m0 x70 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">19.032 </div></td><td class=\"c x1cd yc9f w8a h42\"><div class=\"t m0 x7f h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">19.032 </div></td></tr><tr><td class=\"c x1b8 yca0 w88 h69\"><div class=\"t m0 x17 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1cc yca0 w89 h69\"><div class=\"t m0 x70 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">24.980 </div></td><td class=\"c x1cd yca0 w8a h69\"><div class=\"t m0 x7f h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">24.980 </div></td></tr><tr><td class=\"c x1b8 yca1 w88 h42\"><div class=\"t m0 x17 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1cc yca1 w89 h42\"><div class=\"t m0 xb h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1cd yca1 w8a h42\"><div class=\"t m0 x58 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x1b8 yca2 w88 h69\"><div class=\"t m0 x17 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1cc yca2 w89 h69\"><div class=\"t m0 x38 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">(11.340) </div></td><td class=\"c x1cd yca2 w8a h69\"><div class=\"t m0 xc2 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">(11.340) </div></td></tr><tr><td class=\"c x1b8 yca3 w88 h69\"><div class=\"t m0 x17 h8 y34c ff2 fs0 fc0 sc0 ls0 ws0\">Valore netto al 31 <span class=\"_ _3\"></span>dicembre 2024 </div></td><td class=\"c x1cc yca3 w89 h69\"><div class=\"t m0 x70 h8 y34c ff2 fs0 fc0 sc0 ls0 ws0\">32.672 </div></td><td class=\"c x1cd yca3 w8a h69\"><div class=\"t m0 x7f h8 y34c ff2 fs0 fc0 sc0 ls0 ws0\">32.672 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "(12) Avviamento <span class=\"ls9\">ed</span> altre attivit\u00e0 immateriali<span class=\"_ _4f\"> </span>La<span class=\"ls0\"> <span class=\"_ _5\"></span>voce<span class=\"_ _3\"></span> <span class=\"_ _5\"></span><span class=\"ff9\">\u201cAvviamento\u201d,</span> <span class=\"_ _5\"></span>pari <span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>9.806.574 <span class=\"_ _5\"></span>euro, <span class=\"_ _5\"></span><span class=\"ls3\">si</span> <span class=\"_ _29\"></span>riferisce<span class=\"_ _3\"></span> <span class=\"_ _5\"></span><span class=\"ff9\">all\u2019operazione</span> <span class=\"_ _5\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>incorporazione <span class=\"_ _5\"></span>della<span class=\"_ _4f\"> </span></span>societ\u00e0 controllata Tamburi &amp; Associati S.p.A. <span class=\"ls9\">in</span> TIP S.p.A. avvenuta <span class=\"ff9\">nell\u2019anno</span> <span class=\"ls9\">2007.<span class=\"_ _4f\"> </span></span>Lo IAS 36 prevede che il valore dell'avviamento, in quanto bene immateriale a vita utile indefinita,<span class=\"_ _4f\"> </span>non <span class=\"_ _29\"></span>sia <span class=\"_ _29\"></span>ammortizzato <span class=\"_ _29\"></span>ma <span class=\"_ _29\"></span>soggetto <span class=\"_ _29\"></span>ad <span class=\"_ _29\"></span>una <span class=\"_ _29\"></span>verifica <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>valore <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>effettuarsi <span class=\"_ _29\"></span>almeno <span class=\"_ _29\"></span>annualmente<span class=\"_ _4f\"> </span>(cd. \"<span class=\"ffd\">impairment test\").</span> Il<span class=\"ls0\"> <span class=\"_ _27\"></span>valore <span class=\"_ _27\"></span>recuperabile<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>\u00e8 <span class=\"_ _27\"></span>stato <span class=\"_ _27\"></span>stimato <span class=\"_ _27\"></span>sulla <span class=\"_ _27\"></span>base <span class=\"_ _27\"></span>del <span class=\"_ _27\"></span>valore <span class=\"_ _27\"></span><span class=\"ff9\">d\u2019uso,</span> <span class=\"_ _29\"></span>calcolato <span class=\"_ _27\"></span>assumendo <span class=\"_ _27\"></span><span class=\"ls9\">le</span> <span class=\"_ _27\"></span>seguenti<span class=\"_ _4f\"> </span></span>ipotesi:<span class=\"_ _4f\"> </span>-<span class=\"ff6\"> <span class=\"_ _2f\"> </span></span>previs<span class=\"_ _3\"></span>ione dei flussi finanziari perpetui normalizzati <span class=\"ff9\">dell\u2019attivit\u00e0</span> di <span class=\"ffd\">advisory;<span class=\"_ _4f\"> </span></span>-<span class=\"ff6\"> <span class=\"_ _2f\"> </span></span>valore<span class=\"_ _3\"></span> terminale basato <span class=\"ls3\">su</span> <span class=\"lsa\">una</span> <span class=\"ff9\">\u201cperpetuit\u00e0\u201d</span> del 2%;<span class=\"_ _4f\"> </span>-<span class=\"ff6\"> <span class=\"_ _2f\"> </span></span>tas<span class=\"_ _3\"></span>so di attualizzazione corrispondente <span class=\"lsb\">al</span> costo del capitale <span class=\"ff9 ls26\">(\u201c</span><span class=\"ffd\">k<span class=\"fs2\">e unlevered</span><span class=\"ff9 ls27\">\u201d)</span></span> pari <span class=\"_ _2\"></span><span class=\"lsb\">al<span class=\"ls0\"> 9,39%.<span class=\"_ _4f\"> </span></span></span>La<span class=\"ls0\"> verifica ha confermato che <span class=\"ls9\">il</span> va<span class=\"_ _3\"></span>lore <span class=\"lsb\">ad</span> e<span class=\"_ _2\"></span>sso attribuito \u00e8 congruo e recuperabile.<span class=\"_ _4f\"> </span></span>La<span class=\"ls0\"> tabella che segue illustra <span class=\"ls9\">le</span> variazioni intervenute nelle <span class=\"ff9\">\u201cAltre</span> attivit\u00e0 <span class=\"ff9\">immateriali\u201d:</span></span><table class=\"s w222 hf7\" id=\"_402b191a-173a-43fb-b86e-8d796189e8b1\"><tr><td class=\"c x1b8 yc9a w88 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x1cc yc9a w89 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Altre </div></td><td class=\"c x1cd yc9a w8a h42\"><div class=\"t m0 xcd h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x1b8 yc9b w88 h69\"><div class=\"t m0 x17 h8 y34c ff2 fs0 fc0 sc0 ls0 ws0\">Valore netto al 31 dicembr<span class=\"_ _3\"></span>e 2022 </div></td><td class=\"c x1cc yc9b w89 h69\"><div class=\"t m0 x70 h8 y34c ff2 fs0 fc0 sc0 ls0 ws0\">29.214 </div></td><td class=\"c x1cd yc9b w8a h69\"><div class=\"t m0 x7f h8 y34c ff2 fs0 fc0 sc0 ls0 ws0\">29.214 </div></td></tr><tr><td class=\"c x1b8 yc9c w88 h69\"><div class=\"t m0 x17 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1cc yc9c w89 h69\"><div class=\"t m0 xb h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1cd yc9c w8a h69\"><div class=\"t m0 x58 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x1b8 yc9d w88 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1cc yc9d w89 h42\"><div class=\"t m0 xb h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1cd yc9d w8a h42\"><div class=\"t m0 x58 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x1b8 yc9e w88 h69\"><div class=\"t m0 x17 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1cc yc9e w89 h69\"><div class=\"t m0 x38 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">(10.182) </div></td><td class=\"c x1cd yc9e w8a h69\"><div class=\"t m0 xc2 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">(10.182) </div></td></tr><tr><td class=\"c x1b8 yc9f w88 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Valore netto al 31 dicembr<span class=\"_ _3\"></span>e 2023 </div></td><td class=\"c x1cc yc9f w89 h42\"><div class=\"t m0 x70 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">19.032 </div></td><td class=\"c x1cd yc9f w8a h42\"><div class=\"t m0 x7f h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">19.032 </div></td></tr><tr><td class=\"c x1b8 yca0 w88 h69\"><div class=\"t m0 x17 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1cc yca0 w89 h69\"><div class=\"t m0 x70 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">24.980 </div></td><td class=\"c x1cd yca0 w8a h69\"><div class=\"t m0 x7f h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">24.980 </div></td></tr><tr><td class=\"c x1b8 yca1 w88 h42\"><div class=\"t m0 x17 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1cc yca1 w89 h42\"><div class=\"t m0 xb h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1cd yca1 w8a h42\"><div class=\"t m0 x58 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x1b8 yca2 w88 h69\"><div class=\"t m0 x17 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x1cc yca2 w89 h69\"><div class=\"t m0 x38 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">(11.340) </div></td><td class=\"c x1cd yca2 w8a h69\"><div class=\"t m0 xc2 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">(11.340) </div></td></tr><tr><td class=\"c x1b8 yca3 w88 h69\"><div class=\"t m0 x17 h8 y34c ff2 fs0 fc0 sc0 ls0 ws0\">Valore netto al 31 <span class=\"_ _3\"></span>dicembre 2024 </div></td><td class=\"c x1cc yca3 w89 h69\"><div class=\"t m0 x70 h8 y34c ff2 fs0 fc0 sc0 ls0 ws0\">32.672 </div></td><td class=\"c x1cd yca3 w8a h69\"><div class=\"t m0 x7f h8 y34c ff2 fs0 fc0 sc0 ls0 ws0\">32.672 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "(13) Partecipazioni valutate a FVOCI<span class=\"_ _4f\"> </span>La<span class=\"ls0\"> voce <span class=\"ls3\">si</span> riferisce a partecipazioni di minoranza <span class=\"ls9\">in</span> societ\u00e0 quotate e non quotate.</span><table class=\"s w223 hf8\" id=\"_3bd7e713-8f36-4122-a7ae-7ac03e20eaee\"><tr><td class=\"c x181 yca4 w7a h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro <span class=\"_ _49\"> </span> </div></td><td class=\"c x1c7 yca4 w83 h42\"><div class=\"t m0 x6c h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2024<span class=\"_ _3\"></span><span class=\"ff3\"> </span></div></td><td class=\"c x1ce yca4 w84 h42\"><div class=\"t m0 x6c h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2023<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x181 yca5 w7a h66\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Partecipazioni <span class=\"ls4b\">in</span> socie<span class=\"_ _3\"></span>t\u00e0 quotate<span class=\"_ _3\"></span> </div></td><td class=\"c x1c7 yca5 w83 h66\"><div class=\"t m0 xb3 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">372.827.945 </div></td><td class=\"c x1ce yca5 w84 h66\"><div class=\"t m0 xb3 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">483.811.176 </div></td></tr><tr><td class=\"c x181 yca6 w7a h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Partecipazioni in societ\u00e0 <span class=\"_ _3\"></span>non quotate </div></td><td class=\"c x1c7 yca6 w83 h42\"><div class=\"t m0 xb3 h13 y32c ff3 fs0 fc0 sc0 ls37 ws0\">401<span class=\"ls0\">.</span>748<span class=\"ls0\">.</span>249<span class=\"ls0\"> </span></div></td><td class=\"c x1ce yca6 w84 h42\"><div class=\"t m0 xb3 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">312.696.068 </div></td></tr><tr><td class=\"c x181 yca7 w7a h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1c7 yca7 w83 h42\"><div class=\"t m0 xb3 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">7<span class=\"ls37\">74</span>.<span class=\"ls37\">576</span>.<span class=\"ls35\">194</span> </div></td><td class=\"c x1ce yca7 w84 h42\"><div class=\"t m0 x72 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">796.507.244 </div></td></tr></table>I movimenti delle partecipazioni valutate a FVOCI sono riportati <span class=\"ff9\">nell\u2019allegato</span> <span class=\"ls9\">2.</span> La<span class=\"ls0\"> <span class=\"_ _27\"></span>composizione <span class=\"_ _27\"></span>delle <span class=\"_ _27\"></span>metodologie <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>valutazione <span class=\"_ _27\"></span>delle <span class=\"_ _27\"></span>partecipazioni <span class=\"_ _27\"></span>valutate <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>FVOCI <span class=\"_ _27\"></span>relative<span class=\"_ _4f\"> </span></span>alle partecipazioni <span class=\"ls9\">in</span> societ\u00e0 quotate e non quotate \u00e8 riportata nella tabella di seguito:<table class=\"s w224 hf9\" id=\"_f760000f-009a-41c5-96e5-a5a26405ef06\"><tr><td></td><td class=\"c x1cf yca8 w225 he0\"><div class=\"t m0 x16e h8 yb7f ff2 fs0 fc0 sc0 ls0 ws0\">Societ\u00e0 quotate</div></td><td class=\"c x1d0 yca8 w226 he0\"><div class=\"t m0 x16e h8 yb7f ff2 fs0 fc0 sc0 ls0 ws0\">Societ\u00e0 non quotate<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x181 yca9 w85 h68\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Metodologia </div></td><td class=\"c x1d1 ycaa w227 he0\"><div class=\"t m0 x16e h8 yb7f ff2 fs0 fc0 sc0 ls0 ws0\">(% sul totale)<span class=\"_ _4f\"> </span></div></td><td class=\"c x1d2 ycaa w227 he0\"><div class=\"t m0 x16e h8 yb7f ff2 fs0 fc0 sc0 ls0 ws0\">(% sul totale)<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x181 ycab w85 h4d\"><div class=\"t m0 x17 h13 y548 ff3 fs0 fc0 sc0 ls0 ws0\">Prezzi quotati su merc<span class=\"_ _3\"></span>ati attivi (livello 1)<span class=\"_ _3\"></span> </div></td><td class=\"c x1d3 ycab w86 h4d\"><div class=\"t m0 x80 h13 y549 ff3 fs0 fc0 sc0 ls37 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x1d4 ycab w87 h4d\"><div class=\"t m0 x7e h13 y549 ff3 fs0 fc0 sc0 ls0 ws0\">0,0% </div></td></tr><tr><td class=\"c x181 ycac w85 h4d\"><div class=\"t m0 x17 h13 y548 ff3 fs0 fc0 sc0 ls0 ws0\">Modelli valutativi basati su in<span class=\"_ _3\"></span>put di me<span class=\"_ _3\"></span>rcato (Livello 2)<span class=\"_ _3\"></span> </div></td><td class=\"c x1d3 ycac w86 h4d\"><div class=\"t m0 x7e h13 y549 ff3 fs0 fc0 sc0 ls0 ws0\">0,0% </div></td><td class=\"c x1d4 ycac w87 h4d\"><div class=\"t m0 x7b h13 y549 ff3 fs0 fc0 sc0 ls37 ws0\">47<span class=\"ls0\">,9%</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 ycad w85 h4d\"><div class=\"t m0 x17 h13 y548 ff3 fs0 fc0 sc0 ls0 ws0\">Altre tecniche di <span class=\"_ _3\"></span>valutazione (livello 3)<span class=\"_ _3\"></span> </div></td><td class=\"c x1d3 ycad w86 h4d\"><div class=\"t m0 x7e h13 y549 ff3 fs0 fc0 sc0 ls0 ws0\">0,0% </div></td><td class=\"c x1d4 ycad w87 h4d\"><div class=\"t m0 x7b h13 y549 ff3 fs0 fc0 sc0 ls37 ws0\">49<span class=\"ls0\">,3%</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x181 ycae w85 h66\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Costo di acquisizione<span class=\"_ _3\"></span> </div></td><td class=\"c x1d3 ycae w86 h66\"><div class=\"t m0 x7e h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0,0% </div></td><td class=\"c x1d4 ycae w87 h66\"><div class=\"t m0 x7e h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">2,8% </div></td></tr><tr><td class=\"c x181 ycaf w85 h4d\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x1d3 ycaf w86 h4d\"><div class=\"t m0 xbc h8 y548 ff2 fs0 fc0 sc0 ls0 ws0\">100,0% </div></td><td class=\"c x1d4 ycaf w87 h4d\"><div class=\"t m0 xbc h8 y548 ff2 fs0 fc0 sc0 ls0 ws0\">100,0% </div></td></tr></table>Le <span class=\"_ _2a\"> </span>tecniche <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>valutazione <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>livello <span class=\"_ _2a\"> </span>3<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>sono <span class=\"_ _2a\"> </span>state <span class=\"_ _2a\"> </span>adottate <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"> </span>manc<span class=\"_ _3\"></span>anza <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>adeguati <span class=\"_ _2a\"> </span>parametri<span class=\"_ _4f\"> </span>osservabili <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>mercato <span class=\"_ _3\"></span>e sono <span class=\"_ _3\"></span>riferite principa<span class=\"_ _3\"></span>lmente <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>valutazioni <span class=\"_ _3\"></span>basate su <span class=\"_ _3\"></span>previsioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>fluss<span class=\"_ _3\"></span>i di<span class=\"_ _4f\"> </span>cassa <span class=\"_ _2\"></span>e di <span class=\"_ _2\"></span>risultati <span class=\"_ _28\"></span>di conto <span class=\"_ _2\"></span>economico. I<span class=\"_ _2\"></span> flus<span class=\"_ _2\"></span>si di <span class=\"_ _28\"></span>cassa e <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>risultati di <span class=\"_ _28\"></span>conto economico <span class=\"_ _2\"></span>utilizzati per<span class=\"_ _4f\"> </span>le <span class=\"_ _5\"></span>valutazioni <span class=\"_ _5\"></span>sono <span class=\"_ _5\"></span>quelli <span class=\"_ _5\"></span>elaborati <span class=\"_ _a\"></span>dalle <span class=\"_ _29\"></span>s<span class=\"_ _3\"></span>ociet\u00e0 <span class=\"_ _29\"></span>oggetto <span class=\"_ _5\"></span>di <span class=\"_ _a\"></span>valutazione. <span class=\"_ _5\"></span>I <span class=\"_ _5\"></span>tassi <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>attualizzazione<span class=\"_ _4f\"> </span>utilizzati <span class=\"_ _a\"></span>sono <span class=\"_ _a\"></span>basati <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>u <span class=\"_ _a\"></span>primarie <span class=\"_ _5\"></span>a<span class=\"_ _3\"></span>nalisi <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>ettoriali. <span class=\"_ _5\"></span>T<span class=\"_ _3\"></span>ali <span class=\"_ _a\"></span>valutazioni <span class=\"_ _a\"></span>sono <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>ottoposte <span class=\"_ _5\"></span>ad <span class=\"_ _a\"> </span>analisi <span class=\"_ _a\"> </span>di<span class=\"_ _4f\"> </span>sensitivit\u00e0 <span class=\"_ _a\"></span>basata <span class=\"_ _a\"></span>sulla <span class=\"_ _a\"></span>variazione <span class=\"_ _5\"></span>(negativa) <span class=\"_ _a\"> </span>delle<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>grandezze <span class=\"_ _a\"></span>economiche <span class=\"_ _a\"></span>applicate <span class=\"_ _5\"></span>ai <span class=\"_ _a\"> </span>multipli <span class=\"_ _a\"> </span>di<span class=\"_ _4f\"> </span>riferimento entro intervalli ragionevoli.<span class=\"_ _4f\"> </span>In <span class=\"_ _29\"></span>line<span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>le <span class=\"_ _5\"></span>raccomandazioni <span class=\"_ _5\"></span>ESMA <span class=\"_ _5\"></span>gli <span class=\"_ _5\"></span>effetti <span class=\"_ _5\"></span>diretti <span class=\"_ _5\"></span>ed <span class=\"_ _5\"></span>indiretti <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>cambiamento <span class=\"_ _5\"></span>climatico<span class=\"_ _4f\"> </span>nonch\u00e9 <span class=\"_ _27\"></span>del <span class=\"_ _3\"></span>conflitto <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>Ucraina <span class=\"_ _27\"></span>e <span class=\"_ _3\"></span>in <span class=\"_ _27\"></span>Medio <span class=\"_ _3\"></span>Oriente <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>tati <span class=\"_ _3\"></span>presi <span class=\"_ _27\"></span>in <span class=\"_ _3\"></span>considerazione <span class=\"_ _27\"></span>nell\u2019ambito<span class=\"_ _4f\"> </span>della determinazione <span class=\"_ _2\"></span>dei <span class=\"ffd\">fa<span class=\"_ _2\"></span>ir <span class=\"_ _2\"></span>value<span class=\"ff3\"> delle <span class=\"_ _2\"></span>societ\u00e0 <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>quotate. <span class=\"_ _2\"></span>Nello spe<span class=\"_ _2\"></span>cifico non <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>emersi <span class=\"_ _2\"></span>effetti<span class=\"_ _4f\"> </span></span></span>significativi <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>le <span class=\"_ _5\"></span>partecipazioni <span class=\"_ _29\"></span>detenute. <span class=\"_ _5\"></span>Nell\u2019ambito <span class=\"_ _29\"></span>dell\u2019utilizzo <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>tecniche <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>valutazione <span class=\"_ _5\"></span>di<span class=\"_ _4f\"> </span>livello 3<span class=\"_ _2\"></span>, adottat<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>mancanza <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>adeguati <span class=\"_ _28\"></span>pa<span class=\"_ _3\"></span>rametri <span class=\"_ _2\"></span>osservabili <span class=\"_ _2\"></span>sul <span class=\"_ _2\"></span>mercato, <span class=\"_ _28\"></span>riferit<span class=\"_ _3\"></span>e principalmente<span class=\"_ _4f\"> </span>a <span class=\"_ _2\"></span>valutazioni <span class=\"_ _2\"></span>basate <span class=\"_ _2\"></span>su <span class=\"_ _28\"></span>previsioni di <span class=\"_ _28\"></span>flussi di <span class=\"_ _28\"></span>cassa e <span class=\"_ _28\"></span>di <span class=\"_ _2\"></span>risultati <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>conto <span class=\"_ _28\"></span>ec<span class=\"_ _3\"></span>onomico, <span class=\"_ _2\"></span>tali <span class=\"_ _28\"></span>aspetti sono<span class=\"_ _4f\"> </span>ricompresi nei flussi di cassa attesi. Con <span class=\"_ _5\"></span>specifico <span class=\"_ _29\"></span>riguardo <span class=\"_ _5\"></span>alla <span class=\"_ _5\"></span>principale <span class=\"_ _29\"></span>valutazione <span class=\"_ _5\"></span>effettuata <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>metodologie <span class=\"_ _29\"></span>di <span class=\"_ _5\"></span>livello <span class=\"_ _5\"></span>3, <span class=\"_ _29\"></span>essa <span class=\"_ _5\"></span>\u00e8<span class=\"_ _4f\"> </span>supportata <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>una<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>precedente <span class=\"_ _3\"></span>valutazione <span class=\"_ _3\"></span>di <span class=\"_ _27\"></span><span class=\"ffd\">fair <span class=\"_ _3\"></span>value<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>basata <span class=\"_ _27\"></span>su <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>transazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>mercato, <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>cui<span class=\"_ _4f\"> </span>costituisce <span class=\"_ _27\"></span>di <span class=\"_ _29\"></span>fatto <span class=\"_ _29\"></span>l\u2019aggiornamento. <span class=\"_ _27\"></span>I <span class=\"_ _27\"></span>piani <span class=\"_ _29\"></span>utilizza<span class=\"_ _3\"></span>ti <span class=\"_ _27\"></span>per <span class=\"_ _27\"></span>la <span class=\"_ _29\"></span>valutazione <span class=\"_ _29\"></span>sono <span class=\"_ _27\"></span>coerenti <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>il <span class=\"_ _5\"></span><span class=\"ffd\">trend<span class=\"_ _4f\"> </span></span>storico <span class=\"_ _2f\"> </span>dei <span class=\"_ _2f\"> </span>risultati <span class=\"_ _9\"> </span>della <span class=\"_ _2f\"> </span>societ\u00e0 <span class=\"_ _2f\"> </span>oggetto <span class=\"_ _9\"> </span>di <span class=\"_ _2f\"> </span>valutazione <span class=\"_ _2f\"> </span>e <span class=\"_ _2f\"> </span>con <span class=\"_ _2f\"> </span>l\u2019andamento <span class=\"_ _9\"> </span>del<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>mercato <span class=\"_ _2f\"> </span>di<span class=\"_ _4f\"> </span>riferimento, di cui la societ\u00e0 \u00e8 leader a livello mondiale.<span class=\"_ _4f\"> </span>Le <span class=\"_ _3\"></span>ana<span class=\"_ _3\"></span>lisi <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>sensitivit\u00e0, <span class=\"_ _27\"></span>basate <span class=\"_ _3\"></span>sulla <span class=\"_ _27\"></span>variazione <span class=\"_ _3\"></span>(negativa) <span class=\"_ _27\"></span>delle <span class=\"_ _3\"></span>grandez<span class=\"_ _3\"></span>ze <span class=\"_ _3\"></span>economiche <span class=\"_ _27\"></span>applicate <span class=\"_ _3\"></span>ai<span class=\"_ _4f\"> </span>multipli di riferimento entro intervalli ragionevoli, applicate a<span class=\"_ _3\"></span>lle valutazioni di livello 3, non hanno<span class=\"_ _4f\"> </span>evidenziato indicazioni di <span class=\"ffd\">impairment</span>.<span class=\"_ _4f\"> </span>Il <span class=\"_ _5\"></span>gruppo <span class=\"_ _a\"></span>TIP <span class=\"_ _5\"></span>detie<span class=\"_ _3\"></span>ne <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>31 <span class=\"_ _a\"></span>dicembre <span class=\"_ _5\"></span>2024 <span class=\"_ _a\"></span>alcune <span class=\"_ _5\"></span>partecipazioni<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>(Buzzoole, <span class=\"_ _5\"></span>DoveVivo, <span class=\"_ _a\"></span>Mulan<span class=\"_ _4f\"> </span>Holding, <span class=\"_ _2a\"> </span>Simbiosi <span class=\"_ _2a\"> </span>e <span class=\"_ _2a\"> </span>A<span class=\"_ _3\"></span>poteca <span class=\"_ _2b\"> </span>Natura <span class=\"_ _2a\"> </span>Inves<span class=\"_ _3\"></span>tment) <span class=\"_ _2b\"> </span>che<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>non <span class=\"_ _2a\"> </span>sono <span class=\"_ _2a\"> </span>state <span class=\"_ _2a\"> </span>qualificate <span class=\"_ _2a\"> </span>quali <span class=\"_ _2a\"> </span>societ\u00e0<span class=\"_ _4f\"> </span>collegate, <span class=\"_ _3\"></span>pur <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>presenza di <span class=\"_ _27\"></span>una <span class=\"_ _3\"></span>quota <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>partecipazione, <span class=\"_ _3\"></span>diretta o <span class=\"_ _27\"></span>indiretta, superiore <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>20% <span class=\"_ _3\"></span>e/o<span class=\"_ _4f\"> </span>di altri indicatori che farebbero propendere per l\u2019e<span class=\"_ _3\"></span>sistenza di influenza<span class=\"_ _3\"></span> significativa, in quanto non<span class=\"_ _4f\"> </span>risultano <span class=\"_ _27\"></span>in <span class=\"_ _27\"></span>grado <span class=\"_ _27\"></span>di <span class=\"_ _29\"></span>fornire <span class=\"_ _27\"></span>informazioni <span class=\"_ _29\"></span>finanziarie <span class=\"_ _27\"></span>periodiche <span class=\"_ _29\"></span>tali <span class=\"_ _27\"></span>da <span class=\"_ _27\"></span>cons<span class=\"_ _3\"></span>entire <span class=\"_ _27\"></span>al <span class=\"_ _29\"></span>gruppo <span class=\"_ _27\"></span>T<span class=\"_ _3\"></span>IP<span class=\"_ _4f\"> </span>l\u2019elaborazione contabile prevista dall\u2019<span class=\"ffd\">equity method</span>. L\u2019indisponibilit\u00e0 di tali informazioni rapprese<span class=\"ff3\">nta<span class=\"_ _4f\"> </span></span>una <span class=\"_ _3\"></span>ogg<span class=\"_ _3\"></span>ettiva <span class=\"_ _3\"></span>limitazione <span class=\"_ _27\"></span>all\u2019esercizio <span class=\"_ _3\"></span>dell\u2019influenza <span class=\"_ _3\"></span>significa<span class=\"_ _3\"></span>tiva <span class=\"_ _3\"></span>e <span class=\"_ _27\"></span>conseguentemente <span class=\"_ _3\"></span>si <span class=\"_ _27\"></span>\u00e8 <span class=\"_ _3\"></span>ritenuto<span class=\"_ _4f\"> </span>appropriato qualificare tali partecipazioni come investimenti valutati a FVOCI.<span class=\"_ _4f\"> </span>(15) Crediti finanziari valutati <span class=\"ls9\">al</span> costo ammortizzato non correnti<table class=\"s w230 h105\" id=\"_285cfce2-6c94-46be-a8b9-4b1b1048faf2\"><tr><td class=\"c x1b8 yd24 w9b h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro <span class=\"_ _49\"> </span> </div></td><td class=\"c x1df yd24 w9c h42\"><div class=\"t m0 x29 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2024<span class=\"_ _3\"></span><span class=\"ff3\"> </span></div></td><td class=\"c x1e0 yd24 w9d h42\"><div class=\"t m0 x29 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2023<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x1b8 yd25 w9b h6b\"><div class=\"t m0 x17 h13 y358 ff3 fs0 fc0 sc0 ls0 ws0\">Crediti finanzia<span class=\"_ _3\"></span>ri valutati <span class=\"ls3f\">al</span> costo ammortizzato<span class=\"_ _3\"></span> </div></td><td class=\"c x1df yd25 w9c h6b\"><div class=\"t m0 x1f h13 y358 ff3 fs0 fc0 sc0 ls0 ws0\">5.222.318 </div></td><td class=\"c x1e0 yd25 w9d h6b\"><div class=\"t m0 x1f h13 y358 ff3 fs0 fc0 sc0 ls0 ws0\">5.099.218 </div></td></tr><tr><td class=\"c x1b8 yd26 w9b h43\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1df yd26 w9c h43\"><div class=\"t m0 x1f h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">5.222.318 </div></td><td class=\"c x1e0 yd26 w9d h43\"><div class=\"t m0 x1f h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">5.099.218 </div></td></tr></table>I <span class=\"_ _29\"></span>crediti <span class=\"_ _5\"></span>finanziari <span class=\"_ _29\"></span>ca<span class=\"_ _3\"></span>lcolati <span class=\"_ _29\"></span><span class=\"lsb\">al</span> <span class=\"_ _29\"></span>cos<span class=\"_ _3\"></span>to <span class=\"_ _29\"></span>ammortizzato <span class=\"_ _5\"></span><span class=\"ls3\">si</span> <span class=\"_ _29\"></span>riferiscono <span class=\"_ _5\"></span>a <span class=\"_ _29\"></span>finanz<span class=\"_ _3\"></span>iamenti <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>rimborso <span class=\"_ _5\"></span>a<span class=\"_ _4f\"> </span>medio termine.<span class=\"_ _4f\"> </span>(18) Crediti finanziari valutati <span class=\"ls9\">al</span> costo ammortizzato correnti <table class=\"s w233 h108\" id=\"_77ccb399-6b4a-4cd4-bcc4-18f00ec402aa\"><tr><td class=\"c x1b8 yd2e w9b h50\"><div class=\"t m0 x17 h8 y358 ff2 fs0 fc0 sc0 ls0 ws0\">euro <span class=\"_ _49\"> </span> </div></td><td class=\"c x1df yd2e w9c h50\"><div class=\"t m0 x29 h8 y358 ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2024<span class=\"_ _3\"></span><span class=\"ff3\"> </span></div></td><td class=\"c x1e0 yd2e w9d h50\"><div class=\"t m0 x29 h8 y358 ff2 fs0 fc0 sc0 ls37 ws0\">31 <span class=\"ls0\">dicembre 2023</span><span class=\"ls0\"><span class=\"_ _3\"></span> </span></div></td></tr><tr><td class=\"c x1b8 yd2f w9b h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Crediti finanzia<span class=\"_ _3\"></span>ri valutati <span class=\"ls3f\">al</span> costo ammortizzato<span class=\"_ _3\"></span> </div></td><td class=\"c x1df yd2f w9c h42\"><div class=\"t m0 x1f h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">2.589.374 </div></td><td class=\"c x1e0 yd2f w9d h42\"><div class=\"t m0 x1f h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">7.395.245 </div></td></tr><tr><td class=\"c x1b8 yd30 w9b h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1df yd30 w9c h42\"><div class=\"t m0 x1f h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">2.589.374 </div></td><td class=\"c x1e0 yd30 w9d h42\"><div class=\"t m0 x1f h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">7.395.245 </div></td></tr></table>I <span class=\"_ _2f\"> </span>crediti <span class=\"_ _2f\"> </span>finanziari <span class=\"_ _10\"> </span>correnti <span class=\"_ _2f\"> </span>calcolati <span class=\"_ _2f\"> </span><span class=\"lsb\">al</span> <span class=\"_ _2f\"> </span>costo <span class=\"_ _2f\"> </span>ammortizzato <span class=\"_ _2f\"> </span><span class=\"ls3\">si</span> <span class=\"_ _2f\"> </span>riferiscono <span class=\"_ _2f\"> </span><span class=\"lsb\">ad</span> <span class=\"_ _2f\"> </span><span class=\"lsa\">una</span> <span class=\"_ _2f\"> </span>quota <span class=\"_ _10\"> </span>di corrispettivo <span class=\"_ _2f\"> </span>derivante <span class=\"_ _9\"> </span><span class=\"ls16\">da<span class=\"_ _3\"></span></span> <span class=\"_ _2f\"> </span><span class=\"lsa\">un</span> <span class=\"_ _9\"> </span>accordo <span class=\"_ _2f\"> </span>di <span class=\"_ _9\"> </span>ve<span class=\"_ _3\"></span>ndita <span class=\"_ _9\"> </span>di <span class=\"_ _2f\"> </span>azioni. <span class=\"_ _2f\"> </span><span class=\"ls8\">Il</span> <span class=\"_ _9\"> </span>decremento <span class=\"_ _2f\"> </span>rispetto <span class=\"_ _9\"> </span><span class=\"ff9\">all\u2019<span class=\"_ _3\"></span>anno</span> precedente \u00e8 <span class=\"_ _28\"></span><span class=\"ls16\">da<span class=\"_ _3\"></span><span class=\"ls0\"> <span class=\"_ _2\"></span>attribuirsi <span class=\"_ _28\"></span>principa<span class=\"_ _3\"></span>lmente <span class=\"_ _2\"></span>allo <span class=\"_ _2\"></span>svincolo <span class=\"_ _28\"></span>della<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>liquidit\u00e0 <span class=\"_ _28\"></span>investita<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>a <span class=\"_ _28\"></span>breve termine <span class=\"_ _28\"></span>da<span class=\"_ _3\"></span>lla </span></span>controllata <span class=\"_ _5\"></span>Investindesign <span class=\"_ _5\"></span>S.p.A. <span class=\"_ _5\"></span>(utilizzata <span class=\"_ _5\"></span><span class=\"ls9\">in</span> <span class=\"_ _5\"></span>parte <span class=\"_ _29\"></span>per <span class=\"_ _5\"></span>finanz<span class=\"_ _3\"></span>iare <span class=\"_ _5\"></span><span class=\"lsa\">un</span> <span class=\"_ _5\"></span>investimento <span class=\"_ _29\"></span>effettuato <span class=\"_ _5\"></span><span class=\"ls9\">in</span> marzo <span class=\"_ _27\"></span><span class=\"ls9\">2024)</span> <span class=\"_ _27\"></span>e <span class=\"_ _27\"></span><span class=\"ff9\">all\u2019<span class=\"_ _3\"></span>incasso</span> <span class=\"_ _27\"></span>della <span class=\"_ _27\"></span>quota <span class=\"_ _27\"></span>s<span class=\"_ _3\"></span>tanziate <span class=\"_ _27\"></span>nel <span class=\"_ _27\"></span>2023 <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>corrispettivo <span class=\"_ _29\"></span>differito <span class=\"_ _27\"></span>derivante <span class=\"_ _27\"></span>da <span class=\"_ _27\"></span><span class=\"lsa\">un</span> accordo di vendita <span class=\"ls16\">di<span class=\"_ _3\"></span></span> azioni. (20) Attivit\u00e0 finanziarie correnti valutate a FVOCI <table class=\"s w234 h109\" id=\"_d0d5d69c-571e-45d2-84e0-e19ba441d48a\"><tr><td class=\"c x181 yd31 wa6 h43\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro <span class=\"_ _49\"> </span> </div></td><td class=\"c x1e2 yd31 wa0 h43\"><div class=\"t m0 x34 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\"> 31 dicembre 2024<span class=\"_ _3\"></span><span class=\"ff3\"> </span></div></td><td class=\"c x1e3 yd31 wa7 h43\"><div class=\"t m0 x26 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2023<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x181 yd32 wa6 h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie<span class=\"_ _3\"></span> correnti valutate <span class=\"_ _3\"></span>a FVOCI </div></td><td class=\"c x1e2 yd32 wa0 h43\"><div class=\"t m0 xb3 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">27.575.366 </div></td><td class=\"c x1e3 yd32 wa7 h43\"><div class=\"t m0 x6b h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">25.544.195 </div></td></tr><tr><td class=\"c x181 yd33 wa6 h43\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1e2 yd33 wa0 h43\"><div class=\"t m0 x72 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">27.575.366 </div></td><td class=\"c x1e3 yd33 wa7 h43\"><div class=\"t m0 x6b h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">25.544.195 </div></td></tr></table>Si<span class=\"ls0\"> tratta <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanzia<span class=\"_ _3\"></span>rie <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>derivate <span class=\"_ _3\"></span>costituite <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>investimenti <span class=\"_ _3\"></span></span>in<span class=\"ls0\"> <span class=\"_ _3\"></span>titoli <span class=\"_ _3\"></span>obbligaziona<span class=\"_ _3\"></span>ri <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>titoli<span class=\"_ _4f\"> </span></span><span class=\"ls0\"> </span>di <span class=\"_ _5\"></span>stato <span class=\"_ _a\"></span><span class=\"lsb\">al</span> <span class=\"_ _5\"></span>fine <span class=\"_ _5\"></span>di <span class=\"_ _a\"></span>impiego <span class=\"_ _5\"></span>temporaneo <span class=\"_ _5\"></span>di <span class=\"_ _a\"></span>liquidit\u00e0. <span class=\"_ _5\"></span>Alcuni <span class=\"_ _5\"></span>titoli, <span class=\"_ _a\"></span>del <span class=\"_ _5\"></span>valore <span class=\"_ _a\"></span>complessivo <span class=\"_ _5\"></span>di <span class=\"_ _a\"></span>14,2<span class=\"_ _4f\"> </span><span class=\"_ _2\"></span> milioni, sono a collaterale di <span class=\"lsa\">un</span> finanziamento.<span class=\"_ _4f\"> </span>Allegato 2 <span class=\"ffc\">\u2013</span> Movimenti delle partecipazioni valutate FVOCI  <table class=\"s w2d3 h124\" id=\"_e2e96b42-1393-4555-8e30-b02efaf1ff02\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x296 ye72 w11d h9c\"><div class=\"t m0 x6 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">Esistenza all'1.1.2024 </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x28b ye73 w11c h9f\"><div class=\"t m0 x17 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">in euro </div></td><td></td><td class=\"c x296 ye73 w11f h9f\"><div class=\"t m0 x6f h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">costo </div></td><td class=\"c x297 ye73 w11e h9f\"><div class=\"t m0 x34 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">rettifica di </div></td><td class=\"c x298 ye73 w120 h9f\"><div class=\"t m0 x24 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">variazioni </div></td><td class=\"c x299 ye73 w121 h9f\"><div class=\"t m0 x0 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">valore di carico </div></td><td class=\"c x29a ye73 w122 h9f\"><div class=\"t m0 x32 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">acquisti o </div></td><td class=\"c x29b ye73 w123 h9f\"><div class=\"t m0 x24 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">incrementi </div></td><td class=\"c x29c ye73 w124 h9f\"><div class=\"t m0 x26 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">decrementi </div></td><td class=\"c x29d ye73 w125 h9f\"><div class=\"t m0 x26 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">decrementi </div></td><td class=\"c x29e ye73 w126 h9f\"><div class=\"t m0 x8f h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">rigiri di fair </div></td><td class=\"c x29f ye73 w11e h9f\"><div class=\"t m0 x32 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">Valore al  </div></td></tr><tr><td class=\"c x28b ye74 w11c h9c\"><div class=\"t m0 x17 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">Societ\u00e0 non quotate </div></td><td></td><td class=\"c x296 ye75 w11f h9c\"><div class=\"t m0 xa4 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">storico </div></td><td class=\"c x297 ye75 w11e h9c\"><div class=\"t m0 x0 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">fair value </div></td><td class=\"c x298 ye75 w120 h9c\"><div class=\"t m0 x71 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">a CE </div></td><td class=\"c x299 ye75 w121 h9c\"><div class=\"t m0 x8f h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">fair value </div></td><td class=\"c x29a ye75 w122 h9c\"><div class=\"t m0 x24 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">costituzioni </div></td><td class=\"c x29b ye75 w123 h9c\"><div class=\"t m0 x0 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">fair value </div></td><td></td><td class=\"c x29d ye75 w125 h9c\"><div class=\"t m0 x9 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">fair value </div></td><td class=\"c x29e ye75 w126 h9c\"><div class=\"t m0 x32 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">value per realizzi </div></td><td class=\"c x29f ye75 w11e h9c\"><div class=\"t m0 x24 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">31/12/2024 </div></td></tr><tr><td class=\"c x28b ye76 w11c h9f\"><div class=\"t m0 x17 h8c y7c8 ff3 fs1a fc0 sc0 ls0 ws0\">Apoteca Natura Investment S.p.A. </div></td><td></td><td class=\"c x296 ye76 w11f h9f\"><div class=\"t m0 x29 h8c y7c8 ff3 fs1a fc0 sc0 ls0 ws0\">25.000.000 </div></td><td></td><td></td><td class=\"c x299 ye76 w121 h9f\"><div class=\"t m0 x7c h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">25.000.000 </div></td><td></td><td class=\"c x29b ye76 w123 h9f\"><div class=\"t m0 x6c h8c y7c8 ff3 fs1a fc0 sc0 ls0 ws0\">513.010 </div></td><td></td><td></td><td></td><td class=\"c x29f ye76 w11e h9f\"><div class=\"t m0 x29 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">25.513.010 </div></td></tr><tr><td class=\"c x28b ye77 w11c h9c\"><div class=\"t m0 x17 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">Azimut|Benetti S.p.A. </div></td><td></td><td class=\"c x296 ye77 w11f h9c\"><div class=\"t m0 x29 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">26.123.313 </div></td><td class=\"c x297 ye77 w11e h9c\"><div class=\"t m0 x29 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">82.376.687 </div></td><td></td><td class=\"c x299 ye77 w121 h9c\"><div class=\"t m0 x3a h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">108.500.000 </div></td><td></td><td class=\"c x29b ye77 w123 h9c\"><div class=\"t m0 x32 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">7.089.444 </div></td><td></td><td></td><td class=\"c x29e ye77 w126 h9c\"><div class=\"t m0 x7d h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">(2.589.444) </div></td><td class=\"c x29f ye77 w11e h9c\"><div class=\"t m0 x24 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">113.000.000 </div></td></tr><tr><td class=\"c x28b ye78 w11c h9f\"><div class=\"t m0 x17 h8c y7c8 ff3 fs1a fc0 sc0 ls0 ws0\">Bending Spoons S.p.A. </div></td><td></td><td class=\"c x296 ye78 w11f h9f\"><div class=\"t m0 x29 h8c y7c8 ff3 fs1a fc0 sc0 ls0 ws0\">10.620.451 </div></td><td class=\"c x297 ye78 w11e h9f\"><div class=\"t m0 x29 h8c y7c8 ff3 fs1a fc0 sc0 ls0 ws0\">62.011.268 </div></td><td></td><td class=\"c x299 ye78 w121 h9f\"><div class=\"t m0 x86 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">72.631.719 </div></td><td class=\"c x29a ye78 w122 h9f\"><div class=\"t m0 xa h8c y7c8 ff3 fs1a fc0 sc0 ls0 ws0\">4.681.656 </div></td><td class=\"c x29b ye78 w123 h9f\"><div class=\"t m0 x34 h8c y7c8 ff3 fs1a fc0 sc0 ls0 ws0\">68.990.354 </div></td><td></td><td></td><td></td><td class=\"c x29f ye78 w11e h9f\"><div class=\"t m0 x24 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">146.303.729 </div></td></tr><tr><td class=\"c x28b ye79 w11c h9c\"><div class=\"t m0 x17 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">Buzzoole Plc. </div></td><td></td><td class=\"c x296 ye79 w11f h9c\"><div class=\"t m0 x32 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">5.392.122 </div></td><td class=\"c x297 ye79 w11e h9c\"><div class=\"t m0 x34 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">(4.206.702) </div></td><td></td><td class=\"c x299 ye79 w121 h9c\"><div class=\"t m0 x33 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">1.185.420 </div></td><td class=\"c x29a ye79 w122 h9c\"><div class=\"t m0 x27 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">200.000 </div></td><td></td><td></td><td class=\"c x29d ye79 w125 h9c\"><div class=\"t m0 xa h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">(545.420) </div></td><td></td><td class=\"c x29f ye79 w11e h9c\"><div class=\"t m0 x6c h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">840.000 </div></td></tr><tr><td class=\"c x28b ye7a w11c h9c\"><div class=\"t m0 x17 h8c y68a ff3 fs1a fc0 sc0 ls56 ws0\">Dv<span class=\"ls0\"> Holding S.p.A.</span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x296 ye7a w11f h9c\"><div class=\"t m0 x29 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">13.596.812 </div></td><td class=\"c x297 ye7a w11e h9c\"><div class=\"t m0 x29 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">10.502.107 </div></td><td></td><td class=\"c x299 ye7a w121 h9c\"><div class=\"t m0 x7c h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">24.098.918 </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x29f ye7a w11e h9c\"><div class=\"t m0 x34 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">24.098.918 </div></td></tr><tr><td class=\"c x28b ye7b w11c ha0\"><div class=\"t m0 x17 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">Heroes S..r.l. (Talent Garden S.p.A.) </div></td><td></td><td class=\"c x296 ye7b w11f ha0\"><div class=\"t m0 x32 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">2.536.572 </div></td><td class=\"c x297 ye7b w11e ha0\"><div class=\"t m0 x32 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">9.310.196 </div></td><td></td><td class=\"c x299 ye7b w121 ha0\"><div class=\"t m0 x86 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">11.846.768 </div></td><td class=\"c x29a ye7b w122 ha0\"><div class=\"t m0 x7c h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">8.305 </div></td><td></td><td></td><td></td><td></td><td class=\"c x29f ye7b w11e ha0\"><div class=\"t m0 x29 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">11.855.073 </div></td></tr><tr><td class=\"c x28b ye7c w11c h9c\"><div class=\"t m0 x17 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">Lio Factory Scsp </div></td><td></td><td class=\"c x296 ye7c w11f h9c\"><div class=\"t m0 x29 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">10.012.688 </div></td><td></td><td></td><td class=\"c x299 ye7c w121 h9c\"><div class=\"t m0 x86 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">10.012.688 </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x29f ye7c w11e h9c\"><div class=\"t m0 x29 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">10.012.688 </div></td></tr><tr><td class=\"c x28b ye7d w11c h9f\"><div class=\"t m0 x17 h8c y7c8 ff3 fs1a fc0 sc0 ls0 ws0\">Mulan Holding S.r.l. </div></td><td></td><td class=\"c x296 ye7d w11f h9f\"><div class=\"t m0 x32 h8c y7c8 ff3 fs1a fc0 sc0 ls0 ws0\">7.050.752 </div></td><td></td><td></td><td class=\"c x299 ye7d w121 h9f\"><div class=\"t m0 x8f h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">7.050.752 </div></td><td></td><td class=\"c x29b ye7d w123 h9f\"><div class=\"t m0 x32 h8c y7c8 ff3 fs1a fc0 sc0 ls0 ws0\">1.349.248 </div></td><td></td><td></td><td></td><td class=\"c x29f ye7d w11e h9f\"><div class=\"t m0 x32 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">8.400.000 </div></td></tr><tr><td class=\"c x28b ye7e w11c h9c\"><div class=\"t m0 x17 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">Simbiosi S.r.l. </div></td><td></td><td class=\"c x296 ye7e w11f h9c\"><div class=\"t m0 x29 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">10.082.472 </div></td><td></td><td></td><td class=\"c x299 ye7e w121 h9c\"><div class=\"t m0 x7c h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">10.082.472 </div></td><td></td><td class=\"c x29b ye7e w123 h9c\"><div class=\"t m0 x6c h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">217.528 </div></td><td></td><td></td><td></td><td class=\"c x29f ye7e w11e h9c\"><div class=\"t m0 x34 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">10.300.000 </div></td></tr><tr><td class=\"c x28b ye7f w11c h9c\"><div class=\"t m0 x17 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">Talent Garden S.p.A. </div></td><td></td><td class=\"c x296 ye7f w11f h9c\"><div class=\"t m0 x32 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">8.172.511 </div></td><td class=\"c x297 ye7f w11e h9c\"><div class=\"t m0 x6c h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">750.790 </div></td><td></td><td class=\"c x299 ye7f w121 h9c\"><div class=\"t m0 x33 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">8.923.301 </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x29f ye7f w11e h9c\"><div class=\"t m0 x32 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">8.923.301 </div></td></tr><tr><td class=\"c x28b ye80 w11c h9c\"><div class=\"t m0 x17 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">Vianova S.p.A. (gi\u00e0 Welcome Italia S.p.A.)  </div></td><td></td><td class=\"c x296 ye80 w11f h9c\"><div class=\"t m0 x29 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">10.867.774 </div></td><td class=\"c x297 ye80 w11e h9c\"><div class=\"t m0 x29 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">20.132.225 </div></td><td></td><td class=\"c x299 ye80 w121 h9c\"><div class=\"t m0 x7c h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">31.000.000 </div></td><td></td><td class=\"c x29b ye80 w123 h9c\"><div class=\"t m0 x32 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">9.000.000 </div></td><td></td><td></td><td></td><td class=\"c x29f ye80 w11e h9c\"><div class=\"t m0 x34 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">40.000.000 </div></td></tr><tr><td class=\"c x28b ye81 w11c h9c\"><div class=\"t m0 x17 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">Altre minori e altri strumenti partecipativi </div></td><td></td><td class=\"c x296 ye81 w11f h9c\"><div class=\"t m0 x32 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">2.270.407 </div></td><td class=\"c x297 ye81 w11e h9c\"><div class=\"t m0 x6c h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">193.623 </div></td><td class=\"c x298 ye81 w120 h9c\"><div class=\"t m0 x29 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">(100.000) </div></td><td class=\"c x299 ye81 w121 h9c\"><div class=\"t m0 x8f h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">2.364.030 </div></td><td class=\"c x29a ye81 w122 h9c\"><div class=\"t m0 x27 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">200.000 </div></td><td></td><td></td><td class=\"c x29d ye81 w125 h9c\"><div class=\"t m0 xa4 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">(62.500) </div></td><td></td><td class=\"c x29f ye81 w11e h9c\"><div class=\"t m0 x32 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">2.501.530 </div></td></tr><tr><td class=\"c x28b ye82 w11c h9c\"><div class=\"t m0 x17 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">Totale societ\u00e0 non quotate </div></td><td></td><td class=\"c x296 ye82 w11f h9c\"><div class=\"t m0 x24 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">131.725.874 </div></td><td class=\"c x297 ye82 w11e h9c\"><div class=\"t m0 x26 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">181.070.194 </div></td><td class=\"c x298 ye82 w120 h9c\"><div class=\"t m0 x29 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">(100.000) </div></td><td class=\"c x299 ye82 w121 h9c\"><div class=\"t m0 x3a h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">312.696.068 </div></td><td class=\"c x29a ye82 w122 h9c\"><div class=\"t m0 xa h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">5.089.961 </div></td><td class=\"c x29b ye82 w123 h9c\"><div class=\"t m0 x34 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">87.159.584 </div></td><td class=\"c x29c ye82 w124 h9c\"><div class=\"t m0 x82 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x29d ye82 w125 h9c\"><div class=\"t m0 xa h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">(607.920) </div></td><td class=\"c x29e ye82 w126 h9c\"><div class=\"t m0 x33 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">(2.589.444) </div></td><td class=\"c x29f ye82 w11e h9c\"><div class=\"t m0 x24 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">401.748.249 </div></td></tr><tr><td class=\"c x28b ye83 w11c h9f\"><div class=\"t m0 x17 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">Societ\u00e0 quotate </div></td><td class=\"c x2a0 ye83 w3e h9f\"><div class=\"t m0 x34 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">n. azioni </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 x28b ye84 w11c h9c\"><div class=\"t m0 x17 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">Alkemy S.p.A. </div></td><td class=\"c x2a0 ye84 w3e h9c\"><div class=\"t m0 x32 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">404.000 </div></td><td class=\"c x296 ye84 w11f h9c\"><div class=\"t m0 x32 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">4.747.074 </div></td><td class=\"c x297 ye84 w11e h9c\"><div class=\"t m0 x34 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">(1.034.314) </div></td><td></td><td class=\"c x299 ye84 w121 h9c\"><div class=\"t m0 x33 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">3.712.760 </div></td><td></td><td class=\"c x29b ye84 w123 h9c\"><div class=\"t m0 x6c h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">973.640 </div></td><td></td><td></td><td></td><td class=\"c x29f ye84 w11e h9c\"><div class=\"t m0 x32 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">4.686.400 </div></td></tr><tr><td class=\"c x28b ye85 w11c h9f\"><div class=\"t m0 x17 h8c y7c8 ff3 fs1a fc0 sc0 ls0 ws0\">Amplifon S.p.A. </div></td><td class=\"c x2a0 ye85 w3e h9f\"><div class=\"t m0 x26 h8c y7c8 ff3 fs1a fc0 sc0 ls0 ws0\">7.444.415 </div></td><td class=\"c x296 ye85 w11f h9f\"><div class=\"t m0 x29 h8c y7c8 ff3 fs1a fc0 sc0 ls0 ws0\">62.652.269 </div></td><td class=\"c x297 ye85 w11e h9f\"><div class=\"t m0 x24 h8c y7c8 ff3 fs1a fc0 sc0 ls0 ws0\">170.654.382 </div></td><td></td><td class=\"c x299 ye85 w121 h9f\"><div class=\"t m0 x3a h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">233.306.651 </div></td><td class=\"c x29a ye85 w122 h9f\"><div class=\"t m0 x7c h8c y7c8 ff3 fs1a fc0 sc0 ls0 ws0\">1.244 </div></td><td></td><td></td><td class=\"c x29d ye85 w125 h9f\"><div class=\"t m0 x26 h8c y7c8 ff3 fs1a fc0 sc0 ls0 ws0\">(48.314.182) </div></td><td></td><td class=\"c x29f ye85 w11e h9f\"><div class=\"t m0 x24 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">184.993.713 </div></td></tr><tr><td class=\"c x28b ye86 w11c h9c\"><div class=\"t m0 x17 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">Basicnet S.p.A. </div></td><td class=\"c x2a0 ye86 w3e h9c\"><div class=\"t m0 x26 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">2.956.066 </div></td><td class=\"c x296 ye86 w11f h9c\"><div class=\"t m0 x29 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">14.874.159 </div></td><td class=\"c x297 ye86 w11e h9c\"><div class=\"t m0 x34 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">(1.424.059) </div></td><td></td><td class=\"c x299 ye86 w121 h9c\"><div class=\"t m0 x86 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">13.450.100 </div></td><td></td><td class=\"c x29b ye86 w123 h9c\"><div class=\"t m0 x32 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">9.784.578 </div></td><td></td><td></td><td></td><td class=\"c x29f ye86 w11e h9c\"><div class=\"t m0 x34 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">23.234.678 </div></td></tr><tr><td class=\"c x28b ye87 w11c h9c\"><div class=\"t m0 x17 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">Hugo Boss AG </div></td><td class=\"c x2a0 ye87 w3e h9c\"><div class=\"t m0 x26 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">1.080.000 </div></td><td class=\"c x296 ye87 w11f h9c\"><div class=\"t m0 x29 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">80.298.115 </div></td><td class=\"c x297 ye87 w11e h9c\"><div class=\"t m0 x34 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">(7.441.315) </div></td><td></td><td class=\"c x299 ye87 w121 h9c\"><div class=\"t m0 x7c h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">72.856.800 </div></td><td></td><td></td><td></td><td class=\"c x29d ye87 w125 h9c\"><div class=\"t m0 x26 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">(24.494.400) </div></td><td></td><td class=\"c x29f ye87 w11e h9c\"><div class=\"t m0 x34 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">48.362.400 </div></td></tr><tr><td class=\"c x28b ye88 w11c h9c\"><div class=\"t m0 x17 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">Moncler S.p.A. </div></td><td class=\"c x2a0 ye88 w3e h9c\"><div class=\"t m0 x26 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">2.050.000 </div></td><td class=\"c x296 ye88 w11f h9c\"><div class=\"t m0 x29 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">32.102.928 </div></td><td class=\"c x297 ye88 w11e h9c\"><div class=\"t m0 x29 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">82.082.072 </div></td><td></td><td class=\"c x299 ye88 w121 h9c\"><div class=\"t m0 x3a h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">114.185.000 </div></td><td></td><td></td><td></td><td class=\"c x29d ye88 w125 h9c\"><div class=\"t m0 x29 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">(9.676.000) </div></td><td></td><td class=\"c x29f ye88 w11e h9c\"><div class=\"t m0 x24 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">104.509.000 </div></td></tr><tr><td class=\"c x28b ye89 w11c h9c\"><div class=\"t m0 x17 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">Prysmian S.p.A. </div></td><td></td><td class=\"c x296 ye89 w11f h9c\"><div class=\"t m0 x29 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">17.366.185 </div></td><td class=\"c x297 ye89 w11e h9c\"><div class=\"t m0 x29 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">19.686.815 </div></td><td></td><td class=\"c x299 ye89 w121 h9c\"><div class=\"t m0 x7c h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">37.053.000 </div></td><td></td><td class=\"c x29b ye89 w123 h9c\"><div class=\"t m0 x32 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">1.944.150 </div></td><td class=\"c x29c ye89 w124 h9c\"><div class=\"t m0 x26 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">(17.366.185) </div></td><td></td><td class=\"c x29e ye89 w126 h9c\"><div class=\"t m0 x8f h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">(21.630.965) </div></td><td class=\"c x29f ye89 w11e h9c\"><div class=\"t m0 xed h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x28b ye8a w11c ha1\"><div class=\"t m0 x17 h8c y7e0 ff3 fs1a fc0 sc0 ls0 ws0\">Zest S.p.A. (gi\u00e0 Digital Magics S.p.A.) </div></td><td class=\"c x2a0 ye8a w3e ha1\"><div class=\"t m0 x91 h8c y7e0 ff3 fs1a fc0 sc0 ls0 ws0\">22.029.906 </div></td><td class=\"c x296 ye8a w11f ha1\"><div class=\"t m0 x29 h8c y7e0 ff3 fs1a fc0 sc0 ls0 ws0\">12.377.177 </div></td><td class=\"c x297 ye8a w11e ha1\"><div class=\"t m0 x34 h8c y7e0 ff3 fs1a fc0 sc0 ls0 ws0\">(6.702.082) </div></td><td></td><td class=\"c x299 ye8a w121 ha1\"><div class=\"t m0 x8f h9e y7e0 ff2 fs1a fc0 sc0 ls0 ws0\">5.675.095 </div></td><td></td><td></td><td></td><td class=\"c x29d ye8a w125 ha1\"><div class=\"t m0 x29 h8c y7e0 ff3 fs1a fc0 sc0 ls0 ws0\">(2.062.190) </div></td><td></td><td class=\"c x29f ye8a w11e ha1\"><div class=\"t m0 x32 h9e y7e0 ff2 fs1a fc0 sc0 ls0 ws0\">3.612.905 </div></td></tr><tr><td class=\"c x28b ye8b w11c h9c\"><div class=\"t m0 x17 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">Altre partecipazioni quotate </div></td><td></td><td class=\"c x296 ye8b w11f h9c\"><div class=\"t m0 x29 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">15.520.423 </div></td><td class=\"c x297 ye8b w11e h9c\"><div class=\"t m0 x34 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">(2.952.494) </div></td><td class=\"c x298 ye8b w120 h9c\"><div class=\"t m0 x90 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">(8.996.161) </div></td><td class=\"c x299 ye8b w121 h9c\"><div class=\"t m0 x33 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">3.571.769 </div></td><td class=\"c x29a ye8b w122 h9c\"><div class=\"t m0 x27 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">121.739 </div></td><td class=\"c x29b ye8b w123 h9c\"><div class=\"t m0 x6c h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">221.777 </div></td><td class=\"c x29c ye8b w124 h9c\"><div class=\"t m0 xa h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">(373.641) </div></td><td class=\"c x29d ye8b w125 h9c\"><div class=\"t m0 xa h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">(124.119) </div></td><td class=\"c x29e ye8b w126 h9c\"><div class=\"t m0 x119 h8c y68a ff3 fs1a fc0 sc0 ls0 ws0\">11.324 </div></td><td class=\"c x29f ye8b w11e h9c\"><div class=\"t m0 x32 h9e y68a ff2 fs1a fc0 sc0 ls0 ws0\">3.428.848 </div></td></tr><tr><td class=\"c x28b ye8c w11c h9f\"><div class=\"t m0 x17 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">Totale societ\u00e0 quotate </div></td><td></td><td class=\"c x296 ye8c w11f h9f\"><div class=\"t m0 x24 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">239.938.330 </div></td><td class=\"c x297 ye8c w11e h9f\"><div class=\"t m0 x24 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">252.869.005 </div></td><td class=\"c x298 ye8c w120 h9f\"><div class=\"t m0 x90 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">(8.996.161) </div></td><td class=\"c x299 ye8c w121 h9f\"><div class=\"t m0 x3a h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">483.811.176 </div></td><td class=\"c x29a ye8c w122 h9f\"><div class=\"t m0 x71 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">122.983 </div></td><td class=\"c x29b ye8c w123 h9f\"><div class=\"t m0 x29 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">12.924.145 </div></td><td class=\"c x29c ye8c w124 h9f\"><div class=\"t m0 x24 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">(17.739.826) </div></td><td class=\"c x29d ye8c w125 h9f\"><div class=\"t m0 x24 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">(84.670.891) </div></td><td class=\"c x29e ye8c w126 h9f\"><div class=\"t m0 x8f h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">(21.619.641) </div></td><td class=\"c x29f ye8c w11e h9f\"><div class=\"t m0 x24 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">372.827.945 </div></td></tr><tr><td class=\"c x28b ye8d w11c h9f\"><div class=\"t m0 x17 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">Totale partecipazioni </div></td><td></td><td class=\"c x296 ye8d w11f h9f\"><div class=\"t m0 x24 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">371.664.204 </div></td><td class=\"c x297 ye8d w11e h9f\"><div class=\"t m0 x24 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">433.939.199 </div></td><td class=\"c x298 ye8d w120 h9f\"><div class=\"t m0 x90 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">(9.096.161) </div></td><td class=\"c x299 ye8d w121 h9f\"><div class=\"t m0 x6f h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">796.507.244 </div></td><td class=\"c x29a ye8d w122 h9f\"><div class=\"t m0 xa h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">5.212.944 </div></td><td class=\"c x29b ye8d w123 h9f\"><div class=\"t m0 x24 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">100.083.730 </div></td><td class=\"c x29c ye8d w124 h9f\"><div class=\"t m0 x24 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">(17.739.826) </div></td><td class=\"c x29d ye8d w125 h9f\"><div class=\"t m0 x26 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">(85.278.811) </div></td><td class=\"c x29e ye8d w126 h9f\"><div class=\"t m0 x7c h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">(24.209.086) </div></td><td class=\"c x29f ye8d w11e h9f\"><div class=\"t m0 x24 h9e y7c8 ff2 fs1a fc0 sc0 ls0 ws0\">774.576.194 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "(1<span class=\"ls0\">4) Partecipazioni in societ\u00e0 collegate valutate con il metodo del patrimonio netto</span><table class=\"s w228 hfa\" id=\"_b6fe2199-e210-488f-bee9-b5187d369985\"><tr><td class=\"c x1b8 ycb0 w8b h6a\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro <span class=\"_ _49\"> </span> </div></td><td class=\"c x1d5 ycb0 w8c h6a\"><div class=\"t m0 x34 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2024<span class=\"_ _3\"></span><span class=\"ff3\"> </span></div></td><td class=\"c x1d6 ycb0 w8d h6a\"><div class=\"t m0 x34 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2023<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x1b8 ycb1 w8b h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Asset Italia S.p.A. </div></td><td class=\"c x1d5 ycb1 w8c h42\"><div class=\"t m0 x1a h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">120.430.795 </div></td><td class=\"c x1d6 ycb1 w8d h42\"><div class=\"t m0 x1a h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">119.442.342 </div></td></tr><tr><td class=\"c x1b8 ycb2 w8b h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Beta Utensili S.p.A.<span class=\"_ _3\"></span> </div></td><td class=\"c x1d5 ycb2 w8c h42\"><div class=\"t m0 x1a h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">122.975.850 </div></td><td class=\"c x1d6 ycb2 w8d h42\"><div class=\"t m0 x1a h13 y32c ff3 fs0 fc0 sc0 ls37 ws0\">121.513<span class=\"ls0\">.</span>680<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 ycb3 w8b h6b\"><div class=\"t m0 x17 h13 y358 ff3 fs0 fc0 sc0 ls0 ws0\">Clubitaly S.p.A.<span class=\"_ _3\"></span> </div></td><td class=\"c x1d5 ycb3 w8c h6b\"><div class=\"t m0 x72 h13 y358 ff3 fs0 fc0 sc0 ls0 ws0\">44.055.451 </div></td><td class=\"c x1d6 ycb3 w8d h6b\"><div class=\"t m0 x72 h13 y358 ff3 fs0 fc0 sc0 ls0 ws0\">44.086.044 </div></td></tr><tr><td class=\"c x1b8 ycb4 w8b h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Elica S.p.A. </div></td><td class=\"c x1d5 ycb4 w8c h42\"><div class=\"t m0 x72 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">42.703.203 </div></td><td class=\"c x1d6 ycb4 w8d h42\"><div class=\"t m0 x72 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">44.317.001 </div></td></tr><tr><td class=\"c x1b8 ycb5 w8b h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Gruppo IPG Holding S.<span class=\"_ _3\"></span>p.A. </div></td><td class=\"c x1d5 ycb5 w8c h42\"><div class=\"t m0 x1a h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">146.590.205 </div></td><td class=\"c x1d6 ycb5 w8d h42\"><div class=\"t m0 x1a h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">132.318.214 </div></td></tr><tr><td class=\"c x1b8 ycb6 w8b h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Itaca Equity <span class=\"_ _3\"></span>Holding S.p.A. </div></td><td class=\"c x1d5 ycb6 w8c h42\"><div class=\"t m0 x6a h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">7.655.722 </div></td><td class=\"c x1d6 ycb6 w8d h42\"><div class=\"t m0 x6a h13 y32c ff3 fs0 fc0 sc0 ls37 ws0\">7.583<span class=\"ls0\">.</span>487<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 ycb7 w8b h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Itaca Equity <span class=\"_ _3\"></span>S.r.l. </div></td><td class=\"c x1d5 ycb7 w8c h43\"><div class=\"t m0 xce h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">493.919 </div></td><td class=\"c x1d6 ycb7 w8d h43\"><div class=\"t m0 xce h13 y32c ff3 fs0 fc0 sc0 ls37 ws0\">397<span class=\"ls0\">.</span>120<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 ycb8 w8b h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Italian Design Bra<span class=\"_ _3\"></span>nds S.p.A. </div></td><td class=\"c x1d5 ycb8 w8c h42\"><div class=\"t m0 x1a h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">157.583.555 </div></td><td class=\"c x1d6 ycb8 w8d h42\"><div class=\"t m0 x1a h13 y32c ff3 fs0 fc0 sc0 ls37 ws0\">148.429<span class=\"ls0\">.</span>841<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 ycb9 w8b h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">ITH S.p.A. </div></td><td class=\"c x1d5 ycb9 w8c h42\"><div class=\"t m0 x72 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">87.169.597 </div></td><td class=\"c x1d6 ycb9 w8d h42\"><div class=\"t m0 x72 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">82.857.014 </div></td></tr><tr><td class=\"c x1b8 ycba w8b h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Overlord S.p.A. </div></td><td class=\"c x1d5 ycba w8c h42\"><div class=\"t m0 x72 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">26.955.092 </div></td><td class=\"c x1d6 ycba w8d h42\"><div class=\"t m0 x72 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">26.968.027 </div></td></tr><tr><td class=\"c x1b8 ycbb w8b h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">OVS S.p.A. </div></td><td class=\"c x1d5 ycbb w8c h43\"><div class=\"t m0 x1a h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">190.117.380 </div></td><td class=\"c x1d6 ycbb w8d h43\"><div class=\"t m0 x1a h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">183.695.148 </div></td></tr><tr><td class=\"c x1b8 ycbc w8b h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Roche Bobois S.A. </div></td><td class=\"c x1d5 ycbc w8c h42\"><div class=\"t m0 x72 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">85.709.906 </div></td><td class=\"c x1d6 ycbc w8d h42\"><div class=\"t m0 x72 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">88.034.986 </div></td></tr><tr><td class=\"c x1b8 ycbd w8b h42\"><div class=\"t m0 x17 h13 y32c ff9 fs0 fc0 sc0 ls0 ws0\">Sant\u2019Agata<span class=\"ff3\"> S.p.A.</span><span class=\"ff3\"><span class=\"_ _3\"></span> </span></div></td><td class=\"c x1d5 ycbd w8c h42\"><div class=\"t m0 x72 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">66.512.315 </div></td><td class=\"c x1d6 ycbd w8d h42\"><div class=\"t m0 x72 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">62.346.<span class=\"ls37\">915</span> </div></td></tr><tr><td class=\"c x1b8 ycbe w8b h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Altre collegate </div></td><td class=\"c x1d5 ycbe w8c h42\"><div class=\"t m0 xce h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">552.944 </div></td><td class=\"c x1d6 ycbe w8d h42\"><div class=\"t m0 xce h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">644.651 </div></td></tr><tr><td class=\"c x1b8 ycbf w8b h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1d5 ycbf w8c h42\"><div class=\"t m0 x33 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">1.099.505.934<span class=\"_ _3\"></span> </div></td><td class=\"c x1d6 ycbf w8d h42\"><div class=\"t m0 x33 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">1.062.<span class=\"ls37\">634</span>.<span class=\"ls37\">470</span> </div></td></tr></table>Le <span class=\"_ _a\"></span>principali <span class=\"_ _a\"></span>variazioni <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>periodo <span class=\"_ _a\"> </span>sono <span class=\"_ _a\"> </span>cos<span class=\"_ _3\"></span>tituite <span class=\"_ _5\"></span>da <span class=\"_ _2b\"> </span>quote <span class=\"_ _a\"></span>di <span class=\"_ _a\"> </span>risul<span class=\"_ _3\"></span>tato <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>circa <span class=\"_ _a\"> </span>6<span class=\"_ _3\"></span>9,5 <span class=\"_ _a\"></span>milioni,<span class=\"_ _4f\"> </span>commentate <span class=\"_ _2b\"> </span>nella <span class=\"_ _2b\"> </span>nota <span class=\"_ _2b\"> </span>8 <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>ad <span class=\"_ _2b\"> </span>ulteriori <span class=\"_ _2b\"> </span>investimenti <span class=\"_ _2b\"> </span>nelle <span class=\"_ _2b\"> </span>stesse <span class=\"_ _2b\"> </span>collegate <span class=\"_ _2b\"> </span>per <span class=\"_ _a\"> </span>circa <span class=\"_ _2b\"> </span>6,2 <span class=\"_ _2a\"> </span>milioni<span class=\"_ _4f\"> </span>complessivi. Le <span class=\"_ _3\"></span>riduzioni si riferiscono <span class=\"_ _3\"></span>per circa <span class=\"_ _3\"></span>26,1 milioni a <span class=\"_ _3\"></span>dividendi percepiti dalle colle<span class=\"_ _3\"></span>gate e<span class=\"_ _4f\"> </span>per circa <span class=\"ls9\">12,8</span> milioni alla quota di variazione delle riserve delle collegate. Per <span class=\"_ _29\"></span>mag<span class=\"_ _3\"></span>giori <span class=\"_ _5\"></span>dettagli <span class=\"_ _5\"></span>sulla <span class=\"_ _5\"></span>movimentazione<span class=\"_ _3\"></span> <span class=\"_ _29\"></span>del<span class=\"_ _3\"></span>la <span class=\"_ _29\"></span>voce <span class=\"_ _5\"></span><span class=\"ls3\">si</span> <span class=\"_ _5\"></span>rimanda <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>qua<span class=\"_ _3\"></span>nto <span class=\"_ _29\"></span>descritto <span class=\"_ _5\"></span>alla<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>nota <span class=\"_ _5\"></span>8<span class=\"_ _4f\"> </span>\u201cPartecipazioni<span class=\"ff3\"> <span class=\"ls9\">in</span> societ\u00e0 collegate valutate con <span class=\"ls9\">il</span> metodo del patrimonio </span>netto\u201d<span class=\"ff3\"> e </span>all\u2019allegato<span class=\"ff3\"> 3.<span class=\"_ _4f\"> </span></span>Le <span class=\"_ _2a\"> </span>informazioni <span class=\"_ _2a\"> </span>finanz<span class=\"_ _3\"></span>iarie <span class=\"_ _2a\"> </span>sintetiche <span class=\"_ _2a\"> </span>relative <span class=\"_ _2a\"> </span>alle <span class=\"_ _2a\"> </span>principali <span class=\"_ _4\"> </span>collegate <span class=\"_ _2a\"> </span>(Dexelance<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>S.p.A., <span class=\"_ _2a\"> </span>OVS<span class=\"_ _4f\"> </span>S.p.A., Gruppo IPG Holding S.p.A., Beta Utensili S.p.A. e Asset Italia S.p.A.) sono le seguenti:<span class=\"_ _4f\"> </span>Dexelance S.p.A.<table class=\"s w229 hfb\" id=\"_ea749749-275b-429f-b7a0-b6459dfd3cdc\"><tr><td class=\"c x1b8 ycc0 w8e h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro/000 </div></td><td class=\"c x1d7 ycc0 w8f h42\"><div class=\"t m0 x7c h8 y32c ff2 fs0 fc0 sc0 ls37 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1d8 ycc0 w1c h42\"><div class=\"t m0 x7c h8 y32c ff2 fs0 fc0 sc0 ls37 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 ycc1 w8e h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Ricavi </div></td><td class=\"c x1d7 ycc1 w8f h43\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">324.384 </div></td><td class=\"c x1d8 ycc1 w1c h43\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">287.350 </div></td></tr><tr><td class=\"c x1b8 ycc2 w8e h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Quota di risultato delle partec<span class=\"_ _3\"></span>ipazioni collegate<span class=\"_ _3\"></span> </div></td><td class=\"c x1d7 ycc2 w8f h42\"><div class=\"t m0 x6b h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1d8 ycc2 w1c h42\"><div class=\"t m0 x6b h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x1b8 ycc3 w8e h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Utile (perdita) netto<span class=\"_ _3\"></span> </div></td><td class=\"c x1d7 ycc3 w8f h42\"><div class=\"t m0 xa4 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">17.904 </div></td><td class=\"c x1d8 ycc3 w1c h42\"><div class=\"t m0 xa4 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">28.130 </div></td></tr><tr><td class=\"c x1b8 ycc4 w8e h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 non correnti<span class=\"_ _3\"></span> </div></td><td class=\"c x1d7 ycc4 w8f h42\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">306.842 </div></td><td class=\"c x1d8 ycc4 w1c h42\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">313.719 </div></td></tr><tr><td class=\"c x1b8 ycc5 w8e h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 correnti<span class=\"_ _3\"></span> </div></td><td class=\"c x1d7 ycc5 w8f h43\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">164.279 </div></td><td class=\"c x1d8 ycc5 w1c h43\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">161.743 </div></td></tr><tr><td class=\"c x1b8 ycc6 w8e h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Passivit\u00e0 non correnti<span class=\"_ _3\"></span> </div></td><td class=\"c x1d7 ycc6 w8f h42\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">159.199 </div></td><td class=\"c x1d8 ycc6 w1c h42\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">195.867 </div></td></tr><tr><td class=\"c x1b8 ycc7 w8e h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Passivit\u00e0 correnti </div></td><td class=\"c x1d7 ycc7 w8f h42\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">141.470 </div></td><td class=\"c x1d8 ycc7 w1c h42\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">125.217 </div></td></tr><tr><td class=\"c x1b8 ycc8 w8e h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Patrimonio netto di terz<span class=\"_ _3\"></span>i </div></td><td class=\"c x1d7 ycc8 w8f h42\"><div class=\"t m0 x6b h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1d8 ycc8 w1c h42\"><div class=\"t m0 x6b h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x1b8 ycc9 w8e h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 nette </div></td><td class=\"c x1d7 ycc9 w8f h43\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">170.452 </div></td><td class=\"c x1d8 ycc9 w1c h43\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">154.378 </div></td></tr></table>Queste <span class=\"_ _3\"></span>informazioni <span class=\"_ _3\"></span>finanziarie <span class=\"_ _27\"></span>sintetiche <span class=\"_ _3\"></span>possono es<span class=\"_ _3\"></span>sere <span class=\"_ _3\"></span>riconciliate <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _27\"></span>contabile <span class=\"_ _3\"></span>della<span class=\"_ _4f\"> </span>quota di partecipazione alla societ\u00e0 collegata come s<span class=\"_ _2\"></span>egue:<table class=\"s w22a hfc\" id=\"_902024c5-664f-4167-a69f-6b7f2c2457ab\"><tr><td class=\"c x1b8 ycca w90 h4d\"><div class=\"t m0 x17 h6 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro/000<span class=\"ff3 fs1\"> </span></div></td><td class=\"c x1d9 ycca w1c h4d\"><div class=\"t m0 x7c h6 y32c ff2 fs0 fc0 sc0 ls37 ws0\">2024<span class=\"ff3 fs1 ls0\"> </span></div></td><td class=\"c x1da ycca w91 h4d\"><div class=\"t m0 x8f h6 y32c ff2 fs0 fc0 sc0 ls37 ws0\">2023<span class=\"ff3 fs1 ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 yccb w90 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 nette </div></td><td class=\"c x1d9 yccb w1c h42\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">170.452 </div></td><td class=\"c x1da yccb w91 h42\"><div class=\"t m0 xa h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">154.378 </div></td></tr><tr><td class=\"c x1b8 yccc w90 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Quota delle attivit\u00e0 nette (<span class=\"_ _3\"></span>%) </div></td><td class=\"c x1d9 yccc w1c h42\"><div class=\"t m0 xa h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">48,00% </div></td><td class=\"c x1da yccc w91 h42\"><div class=\"t m0 x6c h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">46,96% </div></td></tr><tr><td class=\"c x1b8 yccd w90 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 nette pro quota<span class=\"_ _3\"></span> </div></td><td class=\"c x1d9 yccd w1c h42\"><div class=\"t m0 xa4 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">81.817 </div></td><td class=\"c x1da yccd w91 h42\"><div class=\"t m0 x71 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">72.496 </div></td></tr><tr><td class=\"c x1b8 ycce w90 h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Rettifiche apportate con il met<span class=\"_ _3\"></span>odo del patrimonio <span class=\"_ _3\"></span>netto <span class=\"_ _3\"></span> </div></td><td class=\"c x1d9 ycce w1c h43\"><div class=\"t m0 xa4 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">75.767 </div></td><td class=\"c x1da ycce w91 h43\"><div class=\"t m0 x71 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">75.934 </div></td></tr><tr><td class=\"c x1b8 yccf w90 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Valore contabile<span class=\"_ _3\"></span> </div></td><td class=\"c x1d9 yccf w1c h42\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">157.584 </div></td><td class=\"c x1da yccf w91 h42\"><div class=\"t m0 xa h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">148.430 </div></td></tr><tr><td class=\"c x1b8 ycd0 w90 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Quota di risultato </div></td><td class=\"c x1d9 ycd0 w1c h42\"><div class=\"t m0 x3a h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">6.888 </div></td><td class=\"c x1da ycd0 w91 h42\"><div class=\"t m0 x71 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">10.159 </div></td></tr></table>Dividendi percepiti<span class=\"_ _4f\"> </span>0<span class=\"_ _4f\"> </span>0<span class=\"_ _4f\"> </span>OVS S.p.A.<table class=\"s w22b hfd\" id=\"_a9243a2c-6a65-4195-83dd-02f7a6a05bce\"><tr><td class=\"c x1b8 ycd1 w92 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro/000<span class=\"ff3\"> </span></div></td><td class=\"c x1db ycd1 w93 h42\"><div class=\"t m0 x33 h8 y32c ff2 fs0 fc0 sc0 ls37 ws0\">2024<span class=\"ff3 ls0\"> </span></div></td><td class=\"c x1dc ycd1 w94 h42\"><div class=\"t m0 x33 h8 y32c ff2 fs0 fc0 sc0 ls37 ws0\">2023<span class=\"ff3 ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 ycd2 w92 h50\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Ricavi </div></td><td class=\"c x1db ycd2 w93 h50\"><div class=\"t m0 x34 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">1.176.848 </div></td><td class=\"c x1dc ycd2 w94 h50\"><div class=\"t m0 x34 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">1.102.723 </div></td></tr><tr><td class=\"c x1b8 ycd3 w92 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Quota di risultato delle partec<span class=\"_ _3\"></span>ipazioni collegate<span class=\"_ _3\"></span> </div></td><td class=\"c x1db ycd3 w93 h42\"><div class=\"t m0 xb3 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1dc ycd3 w94 h42\"><div class=\"t m0 xb3 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x1b8 ycd4 w92 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Utile (perdita) netto<span class=\"_ _3\"></span> </div></td><td class=\"c x1db ycd4 w93 h42\"><div class=\"t m0 x6f h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">31.616 </div></td><td class=\"c x1dc ycd4 w94 h42\"><div class=\"t m0 x6f h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">27.993 </div></td></tr><tr><td class=\"c x1b8 ycd5 w92 h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 non correnti<span class=\"_ _3\"></span> </div></td><td class=\"c x1db ycd5 w93 h43\"><div class=\"t m0 x34 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">2.132.502 </div></td><td class=\"c x1dc ycd5 w94 h43\"><div class=\"t m0 x34 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">2.113.473 </div></td></tr><tr><td class=\"c x1b8 ycd6 w92 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 correnti<span class=\"_ _3\"></span> </div></td><td class=\"c x1db ycd6 w93 h42\"><div class=\"t m0 x6c h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">736.533 </div></td><td class=\"c x1dc ycd6 w94 h42\"><div class=\"t m0 x6c h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">709.614 </div></td></tr><tr><td class=\"c x1b8 ycd7 w92 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Passivit\u00e0 non correnti<span class=\"_ _3\"></span> </div></td><td class=\"c x1db ycd7 w93 h42\"><div class=\"t m0 x34 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">1.178.196 </div></td><td class=\"c x1dc ycd7 w94 h42\"><div class=\"t m0 x34 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">1.179.782 </div></td></tr><tr><td class=\"c x1b8 ycd8 w92 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Passivit\u00e0 correnti </div></td><td class=\"c x1db ycd8 w93 h42\"><div class=\"t m0 x6c h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">816.019 </div></td><td class=\"c x1dc ycd8 w94 h42\"><div class=\"t m0 x6c h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">742.428 </div></td></tr><tr><td class=\"c x1b8 ycd9 w92 h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Patrimonio netto di terz<span class=\"_ _3\"></span>i </div></td><td class=\"c x1db ycd9 w93 h43\"><div class=\"t m0 x7c h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(364)  </div></td><td class=\"c x1dc ycd9 w94 h43\"><div class=\"t m0 xb2 h13 y32c ff3 fs0 fc0 sc0 ls37 ws0\">87<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 ycda w92 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 nette </div></td><td class=\"c x1db ycda w93 h42\"><div class=\"t m0 x6c h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">875.184 </div></td><td class=\"c x1dc ycda w94 h42\"><div class=\"t m0 x6c h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">900.790 </div></td></tr></table>Queste <span class=\"_ _3\"></span>informazioni <span class=\"_ _3\"></span>finanziarie <span class=\"_ _27\"></span>sintetiche <span class=\"_ _3\"></span>possono es<span class=\"_ _3\"></span>sere <span class=\"_ _27\"></span>riconciliate con <span class=\"_ _27\"></span>il va<span class=\"_ _3\"></span>lore <span class=\"_ _3\"></span>contabile <span class=\"_ _3\"></span>della<span class=\"_ _4f\"> </span>quota di partecipazione alla societ\u00e0 collegata come s<span class=\"_ _2\"></span>egue:<table class=\"s w22c hfe\" id=\"_9cf5e23a-b59e-4695-bca7-9c7b4d3f8828\"><tr><td class=\"c x1b8 ycdb w90 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro/000<span class=\"ff3\"> </span></div></td><td class=\"c x1d9 ycdb w1c h42\"><div class=\"t m0 x7c h8 y32c ff2 fs0 fc0 sc0 ls37 ws0\">2024<span class=\"ff3 ls0\"> </span></div></td><td class=\"c x1da ycdb w91 h42\"><div class=\"t m0 x8f h8 y32c ff2 fs0 fc0 sc0 ls37 ws0\">2023<span class=\"ff3 ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 ycdc w90 h6b\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 nette </div></td><td class=\"c x1d9 ycdc w1c h6b\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">875.184 </div></td><td class=\"c x1da ycdc w91 h6b\"><div class=\"t m0 xa h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">900.790 </div></td></tr><tr><td class=\"c x1b8 ycdd w90 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Quota delle attivit\u00e0 nette (<span class=\"_ _3\"></span>%) </div></td><td class=\"c x1d9 ycdd w1c h42\"><div class=\"t m0 x34 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">28,442% </div></td><td class=\"c x1da ycdd w91 h42\"><div class=\"t m0 x0 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">28,442% </div></td></tr><tr><td class=\"c x1b8 ycde w90 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 nette pro quota<span class=\"_ _3\"></span> </div></td><td class=\"c x1d9 ycde w1c h42\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls37 ws0\">24<span class=\"ls0\">8.920</span><span class=\"ls0\"> </span></div></td><td class=\"c x1da ycde w91 h42\"><div class=\"t m0 xa h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">256.203 </div></td></tr><tr><td class=\"c x1b8 ycdf w90 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Rettifiche apportate con il met<span class=\"_ _3\"></span>odo del patrimonio <span class=\"_ _3\"></span>netto <span class=\"_ _3\"></span> </div></td><td class=\"c x1d9 ycdf w1c h42\"><div class=\"t m0 x0 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(58.803) </div></td><td class=\"c x1da ycdf w91 h42\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(72.508) </div></td></tr><tr><td class=\"c x1b8 yce0 w90 h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Valore contabile  </div></td><td class=\"c x1d9 yce0 w1c h43\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">190.117 </div></td><td class=\"c x1da yce0 w91 h43\"><div class=\"t m0 xa h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">183.695 </div></td></tr><tr><td class=\"c x1b8 yce1 w90 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Quota di risultato </div></td><td class=\"c x1d9 yce1 w1c h42\"><div class=\"t m0 xa4 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">18.250 </div></td><td class=\"c x1da yce1 w91 h42\"><div class=\"t m0 x71 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">11.627 </div></td></tr><tr><td class=\"c x1b8 yce2 w90 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Dividendi percepiti </div></td><td class=\"c x1d9 yce2 w1c h42\"><div class=\"t m0 x3a h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">8.274 </div></td><td class=\"c x1da yce2 w91 h42\"><div class=\"t m0 x7c h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">4.965 </div></td></tr></table>Gruppo IPG Holding S.p.A.<table class=\"s w22d hff\" id=\"_8653341e-6564-496b-91f2-56b640620ad3\"><tr><td class=\"c x1b8 yce3 w95 h43\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro/000<span class=\"ff3\"> </span></div></td><td class=\"c x1dd yce3 w96 h43\"><div class=\"t m0 x33 h8 y32c ff2 fs0 fc0 sc0 ls37 ws0\">2024<span class=\"ff3 ls0\"> </span></div></td><td class=\"c x1de yce3 w97 h43\"><div class=\"t m0 x2f h8 y32c ff2 fs0 fc0 sc0 ls37 ws0\">2023<span class=\"ff3 ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 yce4 w95 h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Ricavi </div></td><td class=\"c x1dd yce4 w96 h43\"><div class=\"t m0 x34 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">2.078.399 </div></td><td class=\"c x1de yce5 w97 h43\"><div class=\"t m0 x9 h13 y594 ff3 fs0 fc0 sc0 ls0 ws0\">2.240.039  </div></td></tr><tr><td class=\"c x1b8 yce6 w95 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Quota di risultato delle partec<span class=\"_ _3\"></span>ipazioni collegate<span class=\"_ _3\"></span> </div></td><td class=\"c x1dd yce6 w96 h42\"><div class=\"t m0 x2f h13 y32c ff3 fs0 fc0 sc0 ls37 ws0\">302<span class=\"ls0\"> </span></div></td><td class=\"c x1de yce7 w97 h42\"><div class=\"t m0 x67 h13 y594 ff3 fs0 fc0 sc0 ls37 ws0\">627<span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 yce8 w95 h50\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Utile (perdita) netto<span class=\"_ _3\"></span> </div></td><td class=\"c x1dd yce8 w96 h50\"><div class=\"t m0 x6c h13 y32c ff3 fs0 fc0 sc0 ls37 ws0\">22<span class=\"ls0\">0.</span>992<span class=\"ls0\"> </span></div></td><td class=\"c x1de yce9 w97 h42\"><div class=\"t m0 x37 h13 y599 ff3 fs0 fc0 sc0 ls0 ws0\">270.359  </div></td></tr><tr><td class=\"c x1b8 ycea w95 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 non correnti<span class=\"_ _3\"></span> </div></td><td class=\"c x1dd ycea w96 h42\"><div class=\"t m0 x34 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">1.954.<span class=\"ls37\">61</span>5 </div></td><td class=\"c x1de yceb w97 h42\"><div class=\"t m0 x9 h13 y599 ff3 fs0 fc0 sc0 ls0 ws0\">1.857.523  </div></td></tr><tr><td class=\"c x1b8 ycec w95 h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 correnti<span class=\"_ _3\"></span> </div></td><td class=\"c x1dd ycec w96 h43\"><div class=\"t m0 x34 h13 y32c ff3 fs0 fc0 sc0 ls37 ws0\">1.57<span class=\"ls0\">2.</span>115<span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td><td class=\"c x1de yced w97 h43\"><div class=\"t m0 x9 h13 y599 ff3 fs0 fc0 sc0 ls0 ws0\">1.520.971  </div></td></tr><tr><td class=\"c x1b8 ycee w95 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Passivit\u00e0 non correnti<span class=\"_ _3\"></span> </div></td><td class=\"c x1dd ycee w96 h42\"><div class=\"t m0 x6c h13 y32c ff3 fs0 fc0 sc0 ls37 ws0\">816<span class=\"ls0\">.</span>97<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x1de ycef w97 h42\"><div class=\"t m0 x37 h13 y599 ff3 fs0 fc0 sc0 ls0 ws0\">656.983  </div></td></tr><tr><td class=\"c x1b8 ycf0 w95 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Passivit\u00e0 correnti </div></td><td class=\"c x1dd ycf0 w96 h42\"><div class=\"t m0 x6c h13 y32c ff3 fs0 fc0 sc0 ls37 ws0\">699<span class=\"ls0\">.</span>24<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x1de ycf1 w97 h42\"><div class=\"t m0 x37 h13 y599 ff3 fs0 fc0 sc0 ls0 ws0\">928.115  </div></td></tr><tr><td class=\"c x1b8 ycf2 w95 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Patrimonio netto di terz<span class=\"_ _3\"></span>i </div></td><td class=\"c x1dd ycf2 w96 h42\"><div class=\"t m0 x34 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">1.530.2<span class=\"ls37\">73</span>  </div></td><td class=\"c x1de ycf3 w97 h42\"><div class=\"t m0 x9 h13 y599 ff3 fs0 fc0 sc0 ls0 ws0\">1.366.162  </div></td></tr><tr><td class=\"c x1b8 ycf4 w95 h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 nette </div></td><td class=\"c x1dd ycf4 w96 h43\"><div class=\"t m0 x6c h13 y32c ff3 fs0 fc0 sc0 ls37 ws0\">480.24<span class=\"ls0\">0</span><span class=\"ls0\"> </span></div></td><td class=\"c x1de ycf5 w97 h43\"><div class=\"t m0 x37 h13 y599 ff3 fs0 fc0 sc0 ls0 ws0\">427.234  </div></td></tr></table>Queste <span class=\"_ _3\"></span>informazioni <span class=\"_ _3\"></span>finanziarie <span class=\"_ _27\"></span>sintetiche <span class=\"_ _3\"></span>possono es<span class=\"_ _3\"></span>sere <span class=\"_ _3\"></span>riconciliate <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _27\"></span>contabile <span class=\"_ _3\"></span>della<span class=\"_ _4f\"> </span>quota di partecipazione alla societ\u00e0 collegata come segue:<table class=\"s w22a h100\" id=\"_961e5ed6-b815-4bbe-893d-474e2ca6bf19\"><tr><td class=\"c x1b8 ycf6 w90 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro/000<span class=\"ff3\"> </span></div></td><td class=\"c x1d9 ycf6 w1c h42\"><div class=\"t m0 x7c h8 y32c ff2 fs0 fc0 sc0 ls37 ws0\">2024<span class=\"ff3 ls0\"> </span></div></td><td class=\"c x1da ycf6 w91 h42\"><div class=\"t m0 x8f h8 y32c ff2 fs0 fc0 sc0 ls37 ws0\">2023<span class=\"ff3 ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 ycf7 w90 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 nette </div></td><td class=\"c x1d9 ycf7 w1c h42\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls37 ws0\">480.24<span class=\"ls0\">0</span><span class=\"ls0\"> </span></div></td><td class=\"c x1da ycf7 w91 h42\"><div class=\"t m0 xa h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">427.234 </div></td></tr><tr><td class=\"c x1b8 ycf8 w90 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Quota delle attivit\u00e0 nette (<span class=\"_ _3\"></span>%) </div></td><td class=\"c x1d9 ycf8 w1c h42\"><div class=\"t m0 xa h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">26,92% </div></td><td class=\"c x1da ycf8 w91 h42\"><div class=\"t m0 x6c h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">26,92% </div></td></tr><tr><td class=\"c x1b8 ycf9 w90 h50\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 nette pro quota<span class=\"_ _3\"></span> </div></td><td class=\"c x1d9 ycf9 w1c h50\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">129.281 </div></td><td class=\"c x1da ycf9 w91 h50\"><div class=\"t m0 xa h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">115.011 </div></td></tr><tr><td class=\"c x1b8 ycfa w90 h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Rettifiche apportate con il met<span class=\"_ _3\"></span>odo del patrimonio <span class=\"_ _3\"></span>netto <span class=\"_ _3\"></span> </div></td><td class=\"c x1d9 ycfa w1c h43\"><div class=\"t m0 xa4 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">17.<span class=\"ls37\">309</span> </div></td><td class=\"c x1da ycfa w91 h43\"><div class=\"t m0 x71 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">17.307 </div></td></tr><tr><td class=\"c x1b8 ycfb w90 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Valore contabile  </div></td><td class=\"c x1d9 ycfb w1c h42\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls37 ws0\">14<span class=\"ls0\">6.</span>590<span class=\"ls0\"> </span></div></td><td class=\"c x1da ycfb w91 h42\"><div class=\"t m0 xa h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">132.318 </div></td></tr><tr><td class=\"c x1b8 ycfc w90 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Quota di risultato </div></td><td class=\"c x1d9 ycfc w1c h42\"><div class=\"t m0 xa4 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">12.<span class=\"ls37\">592</span> </div></td><td class=\"c x1da ycfc w91 h42\"><div class=\"t m0 x71 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">22.845 </div></td></tr><tr><td class=\"c x1b8 ycfd w90 h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Dividendi percepiti </div></td><td class=\"c x1d9 ycfd w1c h43\"><div class=\"t m0 x6b h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1da ycfd w91 h43\"><div class=\"t m0 x2f h13 y32c ff3 fs0 fc0 sc0 ls37 ws0\">644<span class=\"ls0\"> </span></div></td></tr></table>Beta Utensili S.p.A.<table class=\"s w22e h101\" id=\"_a7d99251-b8f9-4463-89cd-e3d423c91463\"><tr><td class=\"c x1b8 ycfe w8e h4d\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro/000 </div></td><td class=\"c x1d7 ycfe w8f h4d\"><div class=\"t m0 x7c h8 y32c ff2 fs0 fc0 sc0 ls37 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1d8 ycfe w1c h4d\"><div class=\"t m0 x7c h8 y32c ff2 fs0 fc0 sc0 ls37 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 ycff w8e h69\"><div class=\"t m0 x17 h6 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Ricavi<span class=\"fs1 fc1\"> </span></div></td><td class=\"c x1d7 ycff w8f h69\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls37 ws0\">25<span class=\"ls0\">1.</span>491<span class=\"ls0\"> </span></div></td><td class=\"c x1d8 ycff w1c h69\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">2<span class=\"ls37\">50</span>.<span class=\"ls37\">777</span> </div></td></tr><tr><td class=\"c x1b8 yd00 w8e h69\"><div class=\"t m0 x17 h6 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Quota di risultato delle partec<span class=\"_ _3\"></span>ipazioni collegate<span class=\"_ _3\"></span><span class=\"fs1 fc1\"> </span></div></td><td class=\"c x1d7 yd00 w8f h69\"><div class=\"t m0 x6b h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1d8 yd00 w1c h69\"><div class=\"t m0 x6b h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x1b8 yd01 w8e h42\"><div class=\"t m0 x17 h6 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Utile (perdita) netto<span class=\"_ _3\"></span><span class=\"fs1 fc1\"> </span></div></td><td class=\"c x1d7 yd01 w8f h42\"><div class=\"t m0 x3a h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">6.592 </div></td><td class=\"c x1d8 yd01 w1c h42\"><div class=\"t m0 xa4 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">11.986 </div></td></tr><tr><td class=\"c x1b8 yd02 w8e h69\"><div class=\"t m0 x17 h6 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 non correnti<span class=\"_ _3\"></span><span class=\"fs1 fc1\"> </span></div></td><td class=\"c x1d7 yd02 w8f h69\"><div class=\"t m0 x9 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">116.236 </div></td><td class=\"c x1d8 yd02 w1c h69\"><div class=\"t m0 x9 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">116.045 </div></td></tr><tr><td class=\"c x1b8 yd03 w8e h50\"><div class=\"t m0 x17 h6 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 correnti<span class=\"_ _3\"></span><span class=\"fs1 fc1\"> </span></div></td><td class=\"c x1d7 yd03 w8f h50\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">192.087 </div></td><td class=\"c x1d8 yd03 w1c h50\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">191.057 </div></td></tr><tr><td class=\"c x1b8 yd04 w8e h69\"><div class=\"t m0 x17 h6 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Passivit\u00e0 non correnti<span class=\"_ _3\"></span><span class=\"fs1 fc1\"> </span></div></td><td class=\"c x1d7 yd04 w8f h69\"><div class=\"t m0 xa4 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">55.357 </div></td><td class=\"c x1d8 yd04 w1c h69\"><div class=\"t m0 xa4 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">66.526 </div></td></tr><tr><td class=\"c x1b8 yd05 w8e h69\"><div class=\"t m0 x17 h6 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Passivit\u00e0 correnti<span class=\"fs1 fc1\"> </span></div></td><td class=\"c x1d7 yd05 w8f h69\"><div class=\"t m0 xa4 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">86.830 </div></td><td class=\"c x1d8 yd05 w1c h69\"><div class=\"t m0 xa4 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">72.688 </div></td></tr><tr><td class=\"c x1b8 yd06 w8e h42\"><div class=\"t m0 x17 h6 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Patrimonio netto di terz<span class=\"_ _3\"></span>i<span class=\"fs1 fc1\"> </span></div></td><td class=\"c x1d7 yd06 w8f h42\"><div class=\"t m0 x2e h13 y32c ff3 fs0 fc0 sc0 ls37 ws0\">761<span class=\"ls0\"> </span></div></td><td class=\"c x1d8 yd06 w1c h42\"><div class=\"t m0 x3a h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">2.270 </div></td></tr><tr><td class=\"c x1b8 yd07 w8e h69\"><div class=\"t m0 x17 h6 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 nette<span class=\"fs1 fc1\"> </span></div></td><td class=\"c x1d7 yd07 w8f h69\"><div class=\"t m0 x9 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">165.375 </div></td><td class=\"c x1d8 yd07 w1c h69\"><div class=\"t m0 x9 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">165.618 </div></td></tr></table>Queste <span class=\"_ _3\"></span>informazioni <span class=\"_ _3\"></span>finanziarie <span class=\"_ _27\"></span>sintetiche <span class=\"_ _3\"></span>possono es<span class=\"_ _3\"></span>sere <span class=\"_ _3\"></span>riconciliate <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _27\"></span>contabile <span class=\"_ _3\"></span>della<span class=\"_ _4f\"> </span>quota di partecipazione alla societ\u00e0 collegata come s<span class=\"_ _2\"></span>egue:<table class=\"s w22a h102\" id=\"_ae246e9c-f443-4b02-9165-347c206445fb\"><tr><td class=\"c x1b8 yd08 w98 h4d\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro/000 </div></td><td class=\"c x1d9 yd08 w99 h4d\"><div class=\"t m0 x7c h8 y32c ff2 fs0 fc0 sc0 ls37 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1da yd08 w9a h4d\"><div class=\"t m0 x8f h8 y32c ff2 fs0 fc0 sc0 ls37 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 yd09 w98 h69\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 nette </div></td><td class=\"c x1d9 yd09 w99 h69\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">165.375 </div></td><td class=\"c x1da yd09 w9a h69\"><div class=\"t m0 xa h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">165.618 </div></td></tr><tr><td class=\"c x1b8 yd0a w98 h69\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Quota delle attivit\u00e0 nette (<span class=\"_ _3\"></span>%) </div></td><td class=\"c x1d9 yd0a w99 h69\"><div class=\"t m0 xa h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">48,99% </div></td><td class=\"c x1da yd0a w9a h69\"><div class=\"t m0 x6c h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">48,99% </div></td></tr></table><table class=\"s w22c h104\" id=\"_1bc12794-c9ba-4b35-bdc5-349c299c9bf6\"><tr><td class=\"c x1b8 yd1e w98 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro/000<span class=\"ff3\"> </span></div></td><td class=\"c x1d9 yd1e w99 h42\"><div class=\"t m0 x7c h8 y32c ff2 fs0 fc0 sc0 ls37 ws0\">2024<span class=\"ff3 ls0\"> </span></div></td><td class=\"c x1da yd1e w9a h42\"><div class=\"t m0 x8f h8 y32c ff2 fs0 fc0 sc0 ls37 ws0\">2023<span class=\"ff3 ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 yd1f w98 h50\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 nette pro quota<span class=\"_ _3\"></span> </div></td><td class=\"c x1d9 yd1f w99 h50\"><div class=\"t m0 xa4 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">81.017 </div></td><td class=\"c x1da yd1f w9a h50\"><div class=\"t m0 x71 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">81.136 </div></td></tr><tr><td class=\"c x1b8 yd20 w98 h69\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Rettifiche apportate con il met<span class=\"_ _3\"></span>odo del patrimonio <span class=\"_ _3\"></span>netto <span class=\"_ _3\"></span> </div></td><td class=\"c x1d9 yd20 w99 h69\"><div class=\"t m0 xa4 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">41.959 </div></td><td class=\"c x1da yd20 w9a h69\"><div class=\"t m0 x71 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">40.378 </div></td></tr><tr><td class=\"c x1b8 yd21 w98 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Valore contabile  </div></td><td class=\"c x1d9 yd21 w99 h42\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">122.976 </div></td><td class=\"c x1da yd21 w9a h42\"><div class=\"t m0 xa h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">121.514 </div></td></tr><tr><td class=\"c x1b8 yd22 w98 h69\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Quota di risultato </div></td><td class=\"c x1d9 yd22 w99 h69\"><div class=\"t m0 x3a h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">4.762 </div></td><td class=\"c x1da yd22 w9a h69\"><div class=\"t m0 x7c h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">8.081 </div></td></tr><tr><td class=\"c x1b8 yd23 w98 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Dividendi percepiti </div></td><td class=\"c x1d9 yd23 w99 h42\"><div class=\"t m0 x3a h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">4.900 </div></td><td class=\"c x1da yd23 w9a h42\"><div class=\"t m0 x7c h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">4.414 </div></td></tr></table>Asset Italia S.p.A. (bilancio separato)<table class=\"s w22f hff\" id=\"_861d6e9c-8d6b-4150-af90-942f82120cd6\"><tr><td class=\"c x1b8 yd0b w8e h4d\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro/000 </div></td><td class=\"c x1d7 yd0b w8f h4d\"><div class=\"t m0 x7c h8 y32c ff2 fs0 fc0 sc0 ls37 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1d8 yd0b w1c h4d\"><div class=\"t m0 x7c h8 y32c ff2 fs0 fc0 sc0 ls37 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 yd0c w8e h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Ricavi </div></td><td class=\"c x1d7 yd0c w8f h42\"><div class=\"t m0 x6b h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1d8 yd0c w1c h42\"><div class=\"t m0 x6b h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x1b8 yd0d w8e h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Quota di risultato delle partec<span class=\"_ _3\"></span>ipazioni collegate<span class=\"_ _3\"></span> </div></td><td class=\"c x1d7 yd0d w8f h42\"><div class=\"t m0 x6b h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1d8 yd0d w1c h42\"><div class=\"t m0 x6b h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x1b8 yd0e w8e h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Utile (perdita) netto<span class=\"_ _3\"></span> </div></td><td class=\"c x1d7 yd0e w8f h43\"><div class=\"t m0 xa4 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">11.853 </div></td><td class=\"c x1d8 yd0e w1c h43\"><div class=\"t m0 x6c h13 y32c ff3 fs0 fc0 sc0 ls3c ws0\">(1<span class=\"ls0\">.016</span><span class=\"ls0\">)</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 yd0f w8e h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 non correnti<span class=\"_ _3\"></span> </div></td><td class=\"c x1d7 yd0f w8f h42\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">325.657 </div></td><td class=\"c x1d8 yd10 w1c h42\"><div class=\"t m0 x9 h13 y594 ff3 fs0 fc0 sc0 ls0 ws0\">325.658<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x1b8 yd11 w8e h50\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 correnti<span class=\"_ _3\"></span> </div></td><td class=\"c x1d7 yd11 w8f h50\"><div class=\"t m0 x2e h13 y32c ff3 fs0 fc0 sc0 ls37 ws0\">708<span class=\"ls0\"> </span></div></td><td class=\"c x1d8 yd11 w1c h50\"><div class=\"t m0 x3a h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">1.536 </div></td></tr><tr><td class=\"c x1b8 yd12 w8e h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Passivit\u00e0 non correnti<span class=\"_ _3\"></span> </div></td><td class=\"c x1d7 yd12 w8f h42\"><div class=\"t m0 x6b h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1d8 yd12 w1c h42\"><div class=\"t m0 x6b h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x1b8 yd13 w8e h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Passivit\u00e0 correnti </div></td><td class=\"c x1d7 yd13 w8f h43\"><div class=\"t m0 x83 h13 y32c ff3 fs0 fc0 sc0 ls37 ws0\">58<span class=\"ls0\"> </span></div></td><td class=\"c x1d8 yd13 w1c h43\"><div class=\"t m0 x2e h13 y32c ff3 fs0 fc0 sc0 ls37 ws0\">36<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 yd14 w8e h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Patrimonio netto di terz<span class=\"_ _3\"></span>i </div></td><td class=\"c x1d7 yd14 w8f h42\"><div class=\"t m0 x6b h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1d8 yd14 w1c h42\"><div class=\"t m0 x6b h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x1b8 yd15 w8e h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 nette </div></td><td class=\"c x1d7 yd15 w8f h42\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">326.307 </div></td><td class=\"c x1d8 yd15 w1c h42\"><div class=\"t m0 x9 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">326.830 </div></td></tr></table>Queste <span class=\"_ _3\"></span>informazioni <span class=\"_ _3\"></span>finanziarie <span class=\"_ _27\"></span>sintetiche <span class=\"_ _3\"></span>possono es<span class=\"_ _3\"></span>sere <span class=\"_ _3\"></span>riconciliate <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _27\"></span>contabile <span class=\"_ _3\"></span>della<span class=\"_ _4f\"> </span>quota di partecipazione alla societ\u00e0 collegata come s<span class=\"_ _2\"></span>egue:<table class=\"s w22c h103\" id=\"_96b3551e-4566-45b9-aa00-035c52b357b9\"><tr><td class=\"c x1b8 yd16 w90 h4d\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro/000 </div></td><td class=\"c x1d9 yd16 w1c h4d\"><div class=\"t m0 x7c h8 y32c ff2 fs0 fc0 sc0 ls37 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1da yd16 w91 h4d\"><div class=\"t m0 x8f h8 y32c ff2 fs0 fc0 sc0 ls37 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 yd17 w90 h69\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 nette </div></td><td class=\"c x1d9 yd17 w1c h69\"><div class=\"t m0 x9 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">326.307 </div></td><td class=\"c x1da yd17 w91 h69\"><div class=\"t m0 xa h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">326.830 </div></td></tr><tr><td class=\"c x1b8 yd18 w90 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Quota delle attivit\u00e0 nette (<span class=\"_ _3\"></span>%) </div></td><td class=\"c x1d9 yd18 w1c h42\"><div class=\"t m0 x82 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(*) </div></td><td class=\"c x1da yd18 w91 h42\"><div class=\"t m0 x1a h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(*) </div></td></tr><tr><td class=\"c x1b8 yd19 w90 h69\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 nette pro quota<span class=\"_ _3\"></span> </div></td><td class=\"c x1d9 yd19 w1c h69\"><div class=\"t m0 x9 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">131.392 </div></td><td class=\"c x1da yd19 w91 h69\"><div class=\"t m0 xa h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">131.498 </div></td></tr><tr><td class=\"c x1b8 yd1a w90 h50\"><div class=\"t m0 x17 h13 y391 ff3 fs0 fc0 sc0 ls0 ws0\">Rettifiche apportate con il met<span class=\"_ _3\"></span>odo del patrimonio <span class=\"_ _3\"></span>netto <span class=\"_ _3\"></span> </div></td><td class=\"c x1d9 yd1a w1c h50\"><div class=\"t m0 x0 h13 y391 ff3 fs0 fc0 sc0 ls0 ws0\">(10.96<span class=\"ls37\">1</span><span class=\"ls37\">)</span> </div></td><td class=\"c x1da yd1a w91 h50\"><div class=\"t m0 x9 h13 y391 ff3 fs0 fc0 sc0 ls0 ws0\">(12.05<span class=\"ls37\">6</span><span class=\"ls37\">)</span> </div></td></tr><tr><td class=\"c x1b8 yd1b w90 h69\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Valore contabile  </div></td><td class=\"c x1d9 yd1b w1c h69\"><div class=\"t m0 x9 h13 y34c ff3 fs0 fc0 sc0 ls37 ws0\">120.43<span class=\"ls0\">1</span><span class=\"ls0\"> </span></div></td><td class=\"c x1da yd1b w91 h69\"><div class=\"t m0 xa h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">119.442 </div></td></tr><tr><td class=\"c x1b8 yd1c w90 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Quota di risultato </div></td><td class=\"c x1d9 yd1c w1c h42\"><div class=\"t m0 xa4 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">11.408 </div></td><td class=\"c x1da yd1c w91 h42\"><div class=\"t m0 x71 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">12.025 </div></td></tr><tr><td class=\"c x1b8 yd1d w90 h69\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Dividendi percepiti </div></td><td class=\"c x1d9 yd1d w1c h69\"><div class=\"t m0 x3a h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">6.407 </div></td><td class=\"c x1da yd1d w91 h69\"><div class=\"t m0 x72 h13 y34c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr></table>(*)<span class=\"ff12\">TIP ha una partecipa<span class=\"_ _2\"></span>zione in Alpito<span class=\"_ _2\"></span>ur (su basi ful<span class=\"_ _2\"></span>ly diluted) di circa il 21<span class=\"_ _2\"></span>,1% tramite l<span class=\"_ _2\"></span>\u2019investimento in<span class=\"_ _2\"></span> Asset Italia 1<span class=\"_ _2\"></span>, di <span class=\"_ _3\"></span><span class=\"ffd\">cui TIP detien<span class=\"_ _2\"></span>e una quota del 36,2% d<span class=\"_ _2\"></span>elle<span class=\"_ _4f\"> </span></span></span>azioni correlate. Inol<span class=\"_ _2\"></span>tre TIP ha una partecipa<span class=\"_ _2\"></span>zione in Limonta<span class=\"_ _2\"></span>, <span class=\"ff12\">tramite l\u2019investim<span class=\"_ _2\"></span>ento in Asset Ita<span class=\"_ _2\"></span>lia <span class=\"ffd ls24\">3,<span class=\"ls0\"> di circa il 12,94% (su ba<span class=\"_ _2\"></span>si fully d<span class=\"_ _2\"></span>iluted).<span class=\"_ _4f\"> </span></span></span></span>Le <span class=\"_ _3\"></span>partecipazioni <span class=\"_ _27\"></span>in <span class=\"_ _3\"></span>collegate <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>ono <span class=\"_ _3\"></span>sottoposte <span class=\"_ _27\"></span>a <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>test <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>verifica <span class=\"_ _3\"></span>del <span class=\"_ _27\"></span>valore recuperabile <span class=\"_ _27\"></span>qualora<span class=\"_ _4f\"> </span>emergano <span class=\"_ _3\"></span>indicatori <span class=\"_ _3\"></span>di <span class=\"_ _27\"></span>perdita di <span class=\"_ _27\"></span>valore <span class=\"_ _3\"></span>rispetto <span class=\"_ _3\"></span>alla <span class=\"_ _27\"></span>valutazione <span class=\"_ _3\"></span>col <span class=\"_ _3\"></span>metodo <span class=\"_ _27\"></span>del <span class=\"_ _3\"></span>patrimonio <span class=\"_ _3\"></span>netto<span class=\"_ _4f\"> </span>della <span class=\"_ _5\"></span>collegata. <span class=\"_ _5\"></span>Il <span class=\"_ _5\"></span>va<span class=\"_ _3\"></span>lore <span class=\"_ _5\"></span>recuperabile <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _5\"></span>il <span class=\"_ _a\"></span>maggiore <span class=\"_ _29\"></span>tr<span class=\"_ _3\"></span>a <span class=\"_ _a\"></span>il <span class=\"_ _5\"></span><span class=\"ffd\">fair <span class=\"_ _5\"> </span>valu<span class=\"_ _3\"></span>e</span>, <span class=\"_ _5\"></span>dedotti <span class=\"_ _5\"></span>i <span class=\"_ _5\"></span>cos<span class=\"_ _3\"></span>ti <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>vendita, <span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>il<span class=\"_ _4f\"> </span>proprio <span class=\"_ _27\"></span>valore, <span class=\"_ _27\"></span>definito <span class=\"_ _3\"></span>in <span class=\"_ _27\"></span>base <span class=\"_ _27\"></span>al <span class=\"_ _3\"></span>metodo <span class=\"_ _27\"></span>dei <span class=\"_ _27\"></span>flussi <span class=\"_ _3\"></span>futuri <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>cassa <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>ttualizzati. <span class=\"_ _3\"></span>Nel <span class=\"_ _27\"></span>determinare <span class=\"_ _27\"></span>il<span class=\"_ _4f\"> </span>fair <span class=\"_ _2\"></span>value<span class=\"ff3\"> <span class=\"_ _28\"></span>al <span class=\"_ _2\"></span>netto <span class=\"_ _28\"></span>dei <span class=\"_ _2\"></span>costi <span class=\"_ _28\"></span>di <span class=\"_ _2\"></span>vendita <span class=\"_ _28\"></span>del<span class=\"_ _3\"></span>le <span class=\"_ _28\"></span>collegate, <span class=\"_ _2\"></span>vengono <span class=\"_ _28\"></span>innanzitutto <span class=\"_ _2\"></span>considerati, <span class=\"_ _28\"></span>se di<span class=\"_ _2\"></span>sponib<span class=\"_ _3\"></span>ili,<span class=\"_ _4f\"> </span></span>i prezzi ufficiali disponibili su mercati attivi.<span class=\"_ _4f\"> </span>In <span class=\"_ _a\"> </span>linea<span class=\"_ _3\"></span> <span class=\"_ _a\"> </span>con <span class=\"_ _2b\"> </span>le <span class=\"_ _2b\"> </span>raccomandazioni <span class=\"_ _a\"> </span>E<span class=\"_ _3\"></span>SMA <span class=\"_ _a\"> </span>gli <span class=\"_ _2b\"> </span>effetti <span class=\"_ _a\"> </span>diretti <span class=\"_ _2b\"> </span>ed <span class=\"_ _2b\"> </span>indiretti <span class=\"_ _2b\"> </span>dei <span class=\"_ _a\"> </span>cambiamenti <span class=\"_ _2b\"> </span>climatici<span class=\"_ _4f\"> </span>nonch\u00e9 <span class=\"_ _2a\"> </span>del <span class=\"_ _2a\"> </span>conflitto <span class=\"_ _2b\"> </span>in <span class=\"_ _2a\"> </span>Ucraina <span class=\"_ _2a\"> </span>e <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"> </span>Medio <span class=\"_ _2a\"> </span>Oriente <span class=\"_ _2b\"> </span>sono <span class=\"_ _2a\"> </span>stati <span class=\"_ _2a\"> </span>presi <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"> </span>considerazione <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>fini<span class=\"_ _4f\"> </span>dell\u2019individuazione <span class=\"_ _4\"> </span>di <span class=\"_ _2a\"> </span>eventuali <span class=\"_ _4\"> </span>indicatori <span class=\"_ _2a\"> </span>di <span class=\"_ _4\"> </span>potenziale <span class=\"_ _4\"> </span><span class=\"ffd\">impairment<span class=\"ff3\"> <span class=\"_ _4\"> </span>dei <span class=\"_ _4\"> </span></span>goodwill<span class=\"ff3\"> <span class=\"_ _2a\"> </span>inc<span class=\"_ _3\"></span>orporati <span class=\"_ _2a\"> </span>nelle<span class=\"_ _4f\"> </span></span></span>valutazioni <span class=\"_ _27\"></span>col <span class=\"_ _27\"></span>metodo <span class=\"_ _3\"></span>del <span class=\"_ _27\"></span>patrimonio <span class=\"_ _27\"></span>netto <span class=\"_ _27\"></span>delle <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _27\"></span>collegate <span class=\"_ _27\"></span>e <span class=\"_ _27\"></span>delle <span class=\"_ _3\"></span>loro <span class=\"_ _27\"></span>partecipate. <span class=\"_ _27\"></span>Nello<span class=\"_ _4f\"> </span>specifico da tale analisi non sono em<span class=\"_ _2\"></span>ersi effetti significativi specifici per l<span class=\"_ _2\"></span>e partecipazioni detenute.<span class=\"_ _4f\"> </span>Il <span class=\"_ _1a\"> </span>risultato  dell\u2019analisi <span class=\"_ _1a\"> </span>degli <span class=\"_ _1a\"> </span>eventuali  indicatori <span class=\"_ _4\"> </span>di  impairment <span class=\"_ _4\"> </span>ha  comportato  la <span class=\"_ _4\"> </span>necessi<span class=\"_ _3\"></span>t\u00e0  di<span class=\"_ _4f\"> </span>procedere <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>due <span class=\"_ _3\"></span><span class=\"ffd\">impairment test</span> <span class=\"_ _3\"></span>che<span class=\"_ _3\"></span>, effettuati <span class=\"_ _3\"></span>sec<span class=\"_ _3\"></span>ondo le <span class=\"_ _3\"></span>metodologie <span class=\"_ _3\"></span>indicate, <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>hanno <span class=\"_ _3\"></span>portato<span class=\"_ _4f\"> </span>ad individuare <span class=\"_ _2\"></span>svalutazioni in <span class=\"_ _2\"></span>quanto il valore <span class=\"_ _2\"></span>recuperabile \u00e8 risu<span class=\"_ _2\"></span>ltato superiore <span class=\"_ _2\"></span>al relativo v<span class=\"_ _2\"></span>alore di<span class=\"_ _4f\"> </span>iscrizione.<span class=\"_ _4f\"> </span>Le <span class=\"_ _3\"></span>valutazioni <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>fini <span class=\"_ _3\"></span>di <span class=\"_ _27\"></span><span class=\"ffd\">impairment test</span> <span class=\"_ _27\"></span>sono state <span class=\"_ _3\"></span>svolte <span class=\"_ _3\"></span>utilizzando <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>dati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>i<span class=\"_ _4f\"> </span>piani economico-finanziari <span class=\"_ _2\"></span>pluriennali, redatti <span class=\"_ _2\"></span>su un <span class=\"_ _2\"></span>orizzonte <span class=\"_ _2\"></span>temporale compreso tr<span class=\"_ _2\"></span>a 3 e<span class=\"_ _2\"></span> 5 <span class=\"_ _2\"></span>anni e<span class=\"_ _4f\"> </span>presentati <span class=\"_ _4\"> </span>agli <span class=\"_ _1a\"> </span>organi <span class=\"_ _4\"> </span>amministrativi <span class=\"_ _4\"> </span>delle <span class=\"_ _1a\"> </span>rispettive <span class=\"_ _4\"> </span>societ\u00e0 <span class=\"_ _4\"> </span>oppure <span class=\"_ _4\"> </span>dis<span class=\"_ _3\"></span>ponibili <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>seguito <span class=\"_ _4\"> </span>d<span class=\"_ _27\"></span>elle<span class=\"_ _4f\"> </span>elaborazioni <span class=\"_ _27\"></span>pubblicate <span class=\"_ _27\"></span>dagli <span class=\"_ _27\"></span>a<span class=\"_ _3\"></span>nalisti <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>ricerca, <span class=\"_ _27\"></span>e <span class=\"_ _27\"></span>sono <span class=\"_ _27\"></span>state <span class=\"_ _27\"></span>sviluppate <span class=\"_ _27\"></span>avendo <span class=\"_ _27\"></span>riguardo <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>s<span class=\"_ _3\"></span>cenari<span class=\"_ _4f\"> </span>alternativi per la stima del valore di medio-<span class=\"ff9\">lungo periodo (il cosiddetto \u201c<span class=\"ff12\">terminal value\u201d</span></span><span class=\"ls26\">).</span> Il <span class=\"_ _a\"></span>tasso <span class=\"_ _a\"></span>di <span class=\"_ _a\"> </span>attualizzazione <span class=\"_ _a\"></span>dei <span class=\"_ _a\"></span>flussi <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _a\"></span>stato <span class=\"_ _a\"></span>stimato <span class=\"_ _a\"></span>nella <span class=\"_ _a\"></span>forma <span class=\"_ _a\"></span>del <span class=\"_ _a\"> </span>costo <span class=\"_ _a\"> </span>medio <span class=\"_ _a\"></span>ponderato <span class=\"_ _a\"></span>del<span class=\"_ _4f\"> </span>capitale <span class=\"_ _2f\"> </span>(cosiddetto <span class=\"_ _8\"> </span>\u201c<span class=\"_ _3\"></span><span class=\"ffd\">WACC</span>\u201d) <span class=\"_ _9\"> </span>s<span class=\"_ _3\"></span>ulla <span class=\"_ _2f\"> </span>base <span class=\"_ _9\"> </span>dei <span class=\"_ _9\"> </span>parametri <span class=\"_ _2f\"> </span>pubblicamente <span class=\"_ _9\"> </span>disponibili <span class=\"_ _2f\"> </span>inerenti <span class=\"_ _9\"> </span>i<span class=\"_ _4f\"> </span>rendimenti <span class=\"_ _2b\"> </span>sul <span class=\"_ _2a\"> </span>mercato <span class=\"_ _2a\"> </span>finanziario, <span class=\"_ _2a\"> </span>il <span class=\"_ _2b\"> </span>premio <span class=\"_ _2a\"> </span>per <span class=\"_ _2a\"> </span>il <span class=\"_ _2b\"> </span>risc<span class=\"_ _3\"></span>hio <span class=\"_ _2b\"> </span>aziona<span class=\"_ _3\"></span>rio, <span class=\"_ _2b\"> </span>il <span class=\"_ _2a\"> </span>coefficiente <span class=\"_ _2a\"> </span>di <span class=\"_ _2b\"> </span>rischio<span class=\"_ _4f\"> </span>settoriale <span class=\"_ _3\"></span>(cosiddetto \u201c<span class=\"ff12\">beta\u201d<span class=\"ff3\">), <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>premi <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il rischio <span class=\"_ _3\"></span>paese <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>i premi <span class=\"_ _3\"></span>dimensionali elaborati <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>fonti<span class=\"_ _4f\"> </span></span></span>di dottrina autorevole in materia valutativa (Bloomberg, Kroll, Damodaran, etc.). I <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>attuali<span class=\"_ _2\"></span>zzazione <span class=\"_ _2\"></span>utilizzati <span class=\"_ _2\"></span>negli <span class=\"_ _28\"></span>esercizi di <span class=\"_ _28\"></span>impairment <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>024 <span class=\"_ _2\"></span>variano <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>9,4%<span class=\"_ _4f\"> </span>al <span class=\"_ _3\"></span>12%. Il <span class=\"_ _3\"></span>tass<span class=\"_ _3\"></span>o di <span class=\"_ _3\"></span>crescita <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>lungo periodo <span class=\"_ _3\"></span>(cos<span class=\"_ _3\"></span>iddetto \u201c<span class=\"_ _3\"></span><span class=\"ffd\">g</span>\u201d) <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _3\"></span>stimato <span class=\"_ _3\"></span>in linea <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>tasso <span class=\"_ _3\"></span>di<span class=\"_ _4f\"> </span>inflazione <span class=\"_ _2\"></span>attesa <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>lungo <span class=\"_ _28\"></span>periodo, tratto <span class=\"_ _28\"></span>dalle<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>stime <span class=\"_ _2\"></span>del <span class=\"_ _28\"></span>Fondo Monetario <span class=\"_ _2\"></span>Internazionale. <span class=\"_ _2\"></span>Per <span class=\"_ _2\"></span>tutti<span class=\"_ _4f\"> </span>gli <span class=\"_ _29\"></span>esercizi <span class=\"_ _29\"></span>tale <span class=\"_ _5\"></span>parametro <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>stato <span class=\"_ _5\"></span>assunto <span class=\"_ _29\"></span>pa<span class=\"_ _3\"></span>ri <span class=\"_ _27\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _29\"></span>2%. <span class=\"_ _5\"></span>Le <span class=\"_ _29\"></span><span class=\"ffd\">sensitivity</span> <span class=\"_ _29\"></span>rispetto <span class=\"_ _29\"></span>a<span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>parametri <span class=\"_ _29\"></span>valutativi<span class=\"_ _4f\"> </span>\u201cWACC\u201d <span class=\"_ _27\"></span>e <span class=\"_ _27\"></span>\u201cg\u201d <span class=\"_ _27\"></span>ev<span class=\"_ _3\"></span>idenziano <span class=\"_ _27\"></span>un <span class=\"_ _27\"></span>limitato <span class=\"_ _27\"></span>margine <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>va<span class=\"_ _3\"></span>riazione <span class=\"_ _27\"></span>dei <span class=\"_ _27\"></span>parametri <span class=\"_ _27\"></span>dato <span class=\"_ _27\"></span>l\u2019utilizz<span class=\"_ _3\"></span>o <span class=\"_ _27\"></span>gi\u00e0 <span class=\"_ _27\"></span>in<span class=\"_ _4f\"> </span>fase di valutazione di scenari alternativi che \u201cmediano\u201d i risultati prosp<span class=\"_ _2\"></span>ettici e la stima di parametri<span class=\"_ _4f\"> </span>valutativi <span class=\"_ _2\"></span>prudenti <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>includono <span class=\"_ _28\"></span>tutte le <span class=\"_ _28\"></span>componenti di <span class=\"_ _28\"></span>rischio addizionale <span class=\"_ _2\"></span>normalmente <span class=\"_ _28\"></span>s<span class=\"_ _3\"></span>uggerite<span class=\"_ _4f\"> </span>dalla dottrina (settore, country, small size per il WACC). Dati <span class=\"_ _5\"></span>anche <span class=\"_ _5\"></span>i <span class=\"_ _5\"></span>risultati <span class=\"_ _5\"></span>prodotti <span class=\"_ _5\"></span>da <span class=\"_ _5\"></span>metodi <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>controllo <span class=\"_ _5\"></span>della <span class=\"_ _5\"></span>va<span class=\"_ _3\"></span>lutazione, <span class=\"_ _29\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _5\"></span>ritiene <span class=\"_ _5\"></span>ragionevole <span class=\"_ _5\"></span>ed<span class=\"_ _4f\"> </span>adeguatamente <span class=\"_ _4\"> </span>bilanciato <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>valore <span class=\"_ _1a\"> </span>centrale <span class=\"_ _4\"> </span>della  <span class=\"ffd\">sensitivity</span> <span class=\"_ _2a\"> </span>sel<span class=\"_ _3\"></span>ezionato <span class=\"_ _4\"> </span>come <span class=\"_ _4\"> </span>riferimento <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>il<span class=\"_ _4f\"> </span>risultato <span class=\"_ _5\"></span>dell\u2019analisi <span class=\"_ _29\"></span>di <span class=\"_ _5\"></span><span class=\"ffd\">impairment<span class=\"ff3\">, <span class=\"_ _5\"></span>che <span class=\"_ _5\"></span>conferma <span class=\"_ _5\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>iscrizione <span class=\"_ _29\"></span>in <span class=\"_ _5\"></span>bilancio <span class=\"_ _5\"></span>al <span class=\"_ _29\"></span>31 <span class=\"_ _5\"></span>dicembre<span class=\"_ _4f\"> </span></span></span>2024.<span class=\"_ _4f\"> </span>In  altri  cas<span class=\"_ _3\"></span>i  l\u2019indicatore <span class=\"_ _9\"> </span>di<span class=\"ff3\"> <span class=\"_ _9\"> </span>potenziale <span class=\"_ _9\"> </span><span class=\"ffd\">impairment</span>  </span>rappres<span class=\"_ _3\"></span>entato  dall\u2019andamento  del <span class=\"_ _9\"> </span>prezzo  di<span class=\"_ _4f\"> </span>quotazione, <span class=\"_ _4\"> </span>genera<span class=\"_ _3\"></span>lmente <span class=\"_ _4\"> </span>riferito <span class=\"_ _4\"> </span>a  tit<span class=\"_ _2\"></span>oli <span class=\"_ _4\"> </span>con <span class=\"_ _1a\"> </span>scambi <span class=\"_ _4\"> </span>molto <span class=\"_ _1a\"> </span>contenuti <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>quindi  limitatamente<span class=\"_ _4f\"> </span>indicativo, <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _a\"></span>stato <span class=\"_ _5\"></span>superato <span class=\"_ _5\"></span>da <span class=\"_ _5\"></span>altre <span class=\"_ _a\"></span>evidenze <span class=\"_ _5\"></span>prese <span class=\"_ _5\"></span>in <span class=\"_ _a\"></span>considerazione. <span class=\"_ _a\"></span> <span class=\"_ _5\"></span>In <span class=\"_ _5\"></span>particolare <span class=\"_ _a\"></span>laddove <span class=\"_ _5\"></span>il<span class=\"_ _4f\"> </span>management<span class=\"ff3\"> <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>TIP <span class=\"_ _27\"></span>\u00e8 <span class=\"_ _27\"></span>presente <span class=\"_ _27\"></span>nel <span class=\"_ _27\"></span>consiglio <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>amministrazione, <span class=\"_ _27\"></span>delle <span class=\"_ _27\"></span>societ\u00e0 <span class=\"_ _27\"></span>e <span class=\"_ _27\"></span>quindi <span class=\"_ _27\"></span>con <span class=\"_ _27\"></span>accesso<span class=\"_ _4f\"> </span></span>diretto ad informazioni <span class=\"_ _3\"></span>sono stati <span class=\"_ _3\"></span>presi come base di riferimento i <span class=\"_ _3\"></span>risultati economici cons<span class=\"_ _3\"></span>untivati<span class=\"_ _4f\"> </span>e previsti e gli esercizi di impairment svolti dalle partecipate stesse.   Allegato 1 <span class=\"ffc\">\u2013</span> Elenco delle partecipazioni possedute <table class=\"s w2d0 h123\" id=\"_c32fb9e6-8c9c-42bb-9756-367a8af59ef2\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x28a ye4f w2d1 h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">valore<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x28b ye50 w114 h5d\"><div class=\"t m0 x17 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">Denominazione<span class=\"_ _3\"></span> </div></td><td class=\"c x28c ye50 w115 h5d\"><div class=\"t m0 x17 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">sede </div></td><td></td><td class=\"c x28d ye50 w116 h5d\"><div class=\"t m0 x27 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">capitale  </div></td><td class=\"c x28e ye50 w117 h5d\"><div class=\"t m0 x17 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">quote o numero </div></td><td class=\"c x28f ye50 w9a h5d\"><div class=\"t m0 x29 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">importo del  </div></td><td class=\"c x290 ye50 w9a h5d\"><div class=\"t m0 x35 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">quota o numero <span class=\"_ _3\"></span> </div></td><td class=\"c x291 ye50 w118 h5d\"><div class=\"t m0 x77 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\"> <span class=\"ls55\">% </span> </div></td><td class=\"c x292 ye50 w119 h5d\"><div class=\"t m0 x90 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">quota spett. </div></td><td class=\"c x293 ye51 w2d2 h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">attribuito<span class=\"_ _4f\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x28d ye52 w116 h97\"><div class=\"t m0 x6f h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">sociale </div></td><td class=\"c x28e ye52 w117 h97\"><div class=\"t m0 x7c h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">azioni </div></td><td class=\"c x28f ye52 w9a h97\"><div class=\"t m0 x17 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">patrimonio netto </div></td><td class=\"c x290 ye52 w9a h97\"><div class=\"t m0 x17 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">azioni possedute<span class=\"_ _3\"></span> </div></td><td class=\"c x291 ye52 w118 h97\"><div class=\"t m0 x33 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\"> possesso  </div></td><td class=\"c x292 ye52 w119 h97\"><div class=\"t m0 x29 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">patr. netto </div></td><td class=\"c x294 ye52 w11a h97\"><div class=\"t m0 x26 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\"> in bilancio  </div></td></tr><tr><td class=\"c x28b ye53 w114 h97\"><div class=\"t m0 x17 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">Imprese collegate<span class=\"_ _3\"></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 x28b ye54 w114 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Asset Italia S.p.A. <span class=\"_ _3\"></span>(1) </div></td><td class=\"c x28c ye54 w115 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Milano </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x28c ye55 w115 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">via Pontaccio, <span class=\"_ _3\"></span>10 </div></td><td class=\"c x295 ye55 wba h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x28d ye55 w116 h99\"><div class=\"t m0 x30 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">4.600.831 </div></td><td class=\"c x28e ye55 w117 h99\"><div class=\"t m0 x34 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">100.000.000 </div></td><td class=\"c x28f ye55 w9a h99\"><div class=\"t m0 x32 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">326.307.480 </div></td><td class=\"c x290 ye55 w9a h99\"><div class=\"t m0 x30 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">20.000.000 </div></td><td class=\"c x291 ye55 w118 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">                        <span class=\"_ _3\"></span>  20,00  </div></td><td class=\"c x292 ye55 w119 h99\"><div class=\"t m0 x0 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">65.261.496 </div></td><td class=\"c x294 ye55 w11a h99\"><div class=\"t m0 x26 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">120.430.795 </div></td></tr><tr><td class=\"c x28b ye56 w114 h9a\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Beta Utensili S.p.A. (2)<span class=\"_ _3\"></span> </div></td><td class=\"c x28c ye56 w115 h9a\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Sovico </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x28c ye57 w115 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">via volta, 18 </div></td><td class=\"c x295 ye57 wba h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x28d ye57 w116 h97\"><div class=\"t m0 x30 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">1.000.000 </div></td><td class=\"c x28e ye57 w117 h97\"><div class=\"t m0 x9 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">97.187.054 </div></td><td class=\"c x28f ye57 w9a h97\"><div class=\"t m0 x32 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">162.270.412 </div></td><td class=\"c x290 ye57 w9a h97\"><div class=\"t m0 x30 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">47.615.854 </div></td><td class=\"c x291 ye57 w118 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">                        <span class=\"_ _3\"></span>  48,99  </div></td><td class=\"c x292 ye57 w119 h97\"><div class=\"t m0 x0 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">79.502.814 </div></td><td class=\"c x294 ye57 w11a h97\"><div class=\"t m0 x26 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">122.975.850 </div></td></tr><tr><td class=\"c x28b ye58 w114 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Clubitaly S.p.A. (1)<span class=\"_ _3\"></span> </div></td><td class=\"c x28c ye58 w115 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Milano </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x28c ye59 w115 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">via Pontaccio, <span class=\"_ _3\"></span>10 </div></td><td class=\"c x295 ye59 wba h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x28d ye59 w116 h97\"><div class=\"t m0 x32 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">11.214.300 </div></td><td class=\"c x28e ye59 w117 h97\"><div class=\"t m0 x9 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">11.214.300 </div></td><td class=\"c x28f ye59 w9a h97\"><div class=\"t m0 x32 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">133.904.162 </div></td><td class=\"c x290 ye59 w9a h97\"><div class=\"t m0 x27 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">4.870.655 </div></td><td class=\"c x291 ye59 w118 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">                        <span class=\"_ _3\"></span>  43,43  </div></td><td class=\"c x292 ye59 w119 h97\"><div class=\"t m0 x0 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">58.157.975 </div></td><td class=\"c x294 ye59 w11a h97\"><div class=\"t m0 x0 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">44.055.451 </div></td></tr><tr><td class=\"c x28b ye5a w114 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Elica S.p.A. (2) </div></td><td class=\"c x28c ye5a w115 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Fabriano An<span class=\"_ _3\"></span>cona </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x28c ye5b w115 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Via Ermanno <span class=\"_ _3\"></span>Casoli, 2 </div></td><td class=\"c x295 ye5b wba h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x28d ye5b w116 h99\"><div class=\"t m0 x32 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">12.664.560 </div></td><td class=\"c x28e ye5b w117 h99\"><div class=\"t m0 x9 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">63.322.800 </div></td><td class=\"c x28f ye5b w9a h99\"><div class=\"t m0 x32 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">110.439.200 </div></td><td class=\"c x290 ye5b w9a h99\"><div class=\"t m0 x30 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">13.636.000 </div></td><td class=\"c x291 ye5b w118 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">                        <span class=\"_ _3\"></span>  21,53  </div></td><td class=\"c x292 ye5b w119 h99\"><div class=\"t m0 x0 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">23.782.096 </div></td><td class=\"c x294 ye5b w11a h99\"><div class=\"t m0 x0 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">42.703.203 </div></td></tr><tr><td class=\"c x28b ye5c w114 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Gatti &amp; Co. <span class=\"_ _3\"></span>GmbH (2)  </div></td><td class=\"c x28c ye5c w115 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Frankfurt am Main<span class=\"_ _3\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x28c ye5d w115 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Bockenheimer Landstr. <span class=\"_ _3\"></span>51-<span class=\"ls54\">53</span> </div></td><td class=\"c x295 ye5d wba h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x28d ye5d w116 h97\"><div class=\"t m0 x81 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">35.700 </div></td><td class=\"c x28e ye5d w117 h97\"><div class=\"t m0 x7c h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">35.700 </div></td><td class=\"c x28f ye5d w9a h97\"><div class=\"t m0 x81 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">310.074 </div></td><td class=\"c x290 ye5d w9a h97\"><div class=\"t m0 x8f h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">10.700 </div></td><td class=\"c x291 ye5d w118 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">                        <span class=\"_ _3\"></span>  29,97  </div></td><td class=\"c x292 ye5d w119 h97\"><div class=\"t m0 x3a h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">92.935 </div></td><td class=\"c x294 ye5d w11a h97\"><div class=\"t m0 x71 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">257.796 </div></td></tr><tr><td class=\"c x28b ye5e w114 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Gruppo IPG <span class=\"_ _3\"></span>Holding S.p.A. (1)  </div></td><td class=\"c x28c ye5e w115 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Milano </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x28c ye5f w115 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">viale Bianca Maria, 24<span class=\"_ _3\"></span> </div></td><td class=\"c x295 ye5f wba h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x28d ye5f w116 h99\"><div class=\"t m0 x37 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">161.219 </div></td><td class=\"c x28e ye5f w117 h99\"><div class=\"t m0 x6f h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">209.823 </div></td><td class=\"c x28f ye5f w9a h99\"><div class=\"t m0 x6c h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">95.890.103 </div></td><td class=\"c x290 ye5f w9a h99\"><div class=\"t m0 x8f h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">56.492 </div></td><td class=\"c x291 ye5f w118 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">                        <span class=\"_ _3\"></span>  26,92  </div></td><td class=\"c x292 ye5f w119 h99\"><div class=\"t m0 x0 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">25.817.111 </div></td><td class=\"c x294 ye5f w11a h99\"><div class=\"t m0 x26 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">146.590.205 </div></td></tr><tr><td class=\"c x28b ye60 w114 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Itaca Equity Holding <span class=\"_ _3\"></span>S.p.A. (2)  </div></td><td class=\"c x28c ye60 w115 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Milano </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x28c ye61 w115 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Viale Lunigiana 24<span class=\"_ _3\"></span> </div></td><td class=\"c x295 ye61 wba h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x28d ye61 w116 h97\"><div class=\"t m0 x30 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">7.012.830 </div></td><td class=\"c x28e ye61 w117 h97\"><div class=\"t m0 x6c h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">6.650.000 </div></td><td class=\"c x28f ye61 w9a h97\"><div class=\"t m0 x6c h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">31.441.421 </div></td><td class=\"c x290 ye61 w9a h97\"><div class=\"t m0 x27 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">1.950.000 </div></td><td class=\"c x291 ye61 w118 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">                        <span class=\"_ _3\"></span>  29,32  </div></td><td class=\"c x292 ye61 w119 h97\"><div class=\"t m0 xa h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">9.219.665 </div></td><td class=\"c x294 ye61 w11a h97\"><div class=\"t m0 x30 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">7.655.722 </div></td></tr><tr><td class=\"c x28b ye62 w114 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Itaca Equity S.r.l. (2) <span class=\"_ _3\"></span> </div></td><td class=\"c x28c ye62 w115 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Milano </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x28c ye63 w115 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Viale Lunigiana 24<span class=\"_ _3\"></span> </div></td><td class=\"c x295 ye63 wba h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x28d ye63 w116 h97\"><div class=\"t m0 x37 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">125.000 </div></td><td class=\"c x28e ye63 w117 h97\"><div class=\"t m0 x6f h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">125.000 </div></td><td class=\"c x28f ye63 w9a h97\"><div class=\"t m0 x81 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">924.735 </div></td><td class=\"c x290 ye63 w9a h97\"><div class=\"t m0 x8f h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">50.000 </div></td><td class=\"c x291 ye63 w118 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">                        <span class=\"_ _3\"></span>  40,00  </div></td><td class=\"c x292 ye63 w119 h97\"><div class=\"t m0 x71 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">369.894 </div></td><td class=\"c x294 ye63 w11a h97\"><div class=\"t m0 x71 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">493.920 </div></td></tr><tr><td class=\"c x28b ye64 w114 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Dexelance S.p.A. <span class=\"_ _3\"></span>(1) </div></td><td class=\"c x28c ye64 w115 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Milano </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x28c ye65 w115 h9a\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Corso Venezia, 29<span class=\"_ _3\"></span> </div></td><td class=\"c x295 ye65 wba h9a\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x28d ye65 w116 h9a\"><div class=\"t m0 x32 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">26.926.298 </div></td><td class=\"c x28e ye65 w117 h9a\"><div class=\"t m0 x9 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">26.926.298 </div></td><td class=\"c x28f ye65 w9a h9a\"><div class=\"t m0 x32 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">105.727.595 </div></td><td class=\"c x290 ye65 w9a h9a\"><div class=\"t m0 x30 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">12.961.460 </div></td><td class=\"c x291 ye65 w118 h9a\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">                        <span class=\"_ _3\"></span>  48,14  </div></td><td class=\"c x292 ye65 w119 h9a\"><div class=\"t m0 x0 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">50.893.888 </div></td><td class=\"c x294 ye65 w11a h9a\"><div class=\"t m0 x26 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">157.583.555 </div></td></tr><tr><td class=\"c x28b ye66 w114 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">ITH S.p.A. <span class=\"_ _3\"></span>(5)  </div></td><td class=\"c x28c ye66 w115 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Empoli </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x28c ye67 w115 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Via del Pino 1 </div></td><td class=\"c x295 ye67 wba h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x28d ye67 w116 h97\"><div class=\"t m0 x37 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">346.956 </div></td><td class=\"c x28e ye67 w117 h97\"><div class=\"t m0 x6f h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">346.956 </div></td><td class=\"c x28f ye67 w9a h97\"><div class=\"t m0 x6c h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">54.554.756 </div></td><td class=\"c x290 ye67 w9a h97\"><div class=\"t m0 x8f h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">73.184 </div></td><td class=\"c x291 ye67 w118 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">                        <span class=\"_ _3\"></span>  21,09  </div></td><td class=\"c x292 ye67 w119 h97\"><div class=\"t m0 x0 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">11.507.324 </div></td><td class=\"c x294 ye67 w11a h97\"><div class=\"t m0 x0 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">87.169.597 </div></td></tr><tr><td class=\"c x28b ye68 w114 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Overlord S.p.A. (1)<span class=\"_ _3\"></span> </div></td><td class=\"c x28c ye68 w115 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Milano </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x28c ye69 w115 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">via Pontaccio, <span class=\"_ _3\"></span>10 </div></td><td class=\"c x295 ye69 wba h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x28d ye69 w116 h99\"><div class=\"t m0 x37 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">991.500 </div></td><td class=\"c x28e ye69 w117 h99\"><div class=\"t m0 x9 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">67.300.000 </div></td><td class=\"c x28f ye69 w9a h99\"><div class=\"t m0 x6c h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">67.199.568 </div></td><td class=\"c x290 ye69 w9a h99\"><div class=\"t m0 x30 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">27.000.000 </div></td><td class=\"c x291 ye69 w118 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">                        <span class=\"_ _3\"></span>  40,12  </div></td><td class=\"c x292 ye69 w119 h99\"><div class=\"t m0 x0 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">26.959.708 </div></td><td class=\"c x294 ye69 w11a h99\"><div class=\"t m0 x0 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">26.955.092 </div></td></tr><tr><td class=\"c x28b ye6a w114 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">OVS S.p.A. (4) </div></td><td class=\"c x28c ye6a w115 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Mestre Venezia </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x28c ye6b w115 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Via Terraglio 17<span class=\"_ _3\"></span> </div></td><td class=\"c x295 ye6b wba h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x28d ye6b w116 h97\"><div class=\"t m0 x34 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">290.923.470 </div></td><td class=\"c x28e ye6b w117 h97\"><div class=\"t m0 x34 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">290.923.470 </div></td><td class=\"c x28f ye6b w9a h97\"><div class=\"t m0 x32 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">881.746.243 </div></td><td class=\"c x290 ye6b w9a h97\"><div class=\"t m0 x30 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">82.744.373 </div></td><td class=\"c x291 ye6b w118 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">                        <span class=\"_ _3\"></span>  28,44  </div></td><td class=\"c x292 ye6b w119 h97\"><div class=\"t m0 x26 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">250.786.023 </div></td><td class=\"c x294 ye6b w11a h97\"><div class=\"t m0 x26 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">190.117.380 </div></td></tr><tr><td class=\"c x28b ye6c w114 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Palazzari &amp; Turries Lim<span class=\"_ _3\"></span>ited (3) </div></td><td class=\"c x28c ye6c w115 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Hong Kong </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x28c ye6d w115 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">88 Queen's Road </div></td><td class=\"c x295 ye6d wba h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x28d ye6d w116 h99\"><div class=\"t m0 x37 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">300.000 </div></td><td class=\"c x28e ye6d w117 h99\"><div class=\"t m0 x6f h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">300.000 </div></td><td class=\"c x28f ye6d w9a h99\"><div class=\"t m0 x81 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">429.446 </div></td><td class=\"c x290 ye6d w9a h99\"><div class=\"t m0 x8f h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">90.000 </div></td><td class=\"c x291 ye6d w118 h99\"><div class=\"t m0 x72 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">30,00 </div></td><td class=\"c x292 ye6d w119 h99\"><div class=\"t m0 x71 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">128.834 </div></td><td class=\"c x294 ye6d w11a h99\"><div class=\"t m0 x71 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">295.148 </div></td></tr><tr><td class=\"c x28b ye6e w114 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Roche Bobois S<span class=\"_ _3\"></span>.A. (2) </div></td><td class=\"c x28c ye6e w115 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Parigi </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x28c ye6f w115 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">18 Rue De Lyon <span class=\"_ _3\"></span> </div></td><td class=\"c x295 ye6f wba h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x28d ye6f w116 h97\"><div class=\"t m0 x32 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">50.227.215 </div></td><td class=\"c x28e ye6f w117 h97\"><div class=\"t m0 x9 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">10.134.323 </div></td><td class=\"c x28f ye6f w9a h97\"><div class=\"t m0 x32 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">155.767.495 </div></td><td class=\"c x290 ye6f w9a h97\"><div class=\"t m0 x27 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">3.446.495 </div></td><td class=\"c x291 ye6f w118 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">                        <span class=\"_ _3\"></span>  34,01  </div></td><td class=\"c x292 ye6f w119 h97\"><div class=\"t m0 x0 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">52.973.632 </div></td><td class=\"c x294 ye6f w11a h97\"><div class=\"t m0 x0 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">85.709.906 </div></td></tr><tr><td class=\"c x28b ye70 w114 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Sant'Agata S.<span class=\"_ _3\"></span>p.A. (2) </div></td><td class=\"c x28c ye70 w115 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Biella </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x28c ye71 w115 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Via Sant'Agata,9<span class=\"_ _3\"></span> </div></td><td class=\"c x295 ye71 wba h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x28d ye71 w116 h97\"><div class=\"t m0 x37 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">100.000 </div></td><td class=\"c x28e ye71 w117 h97\"><div class=\"t m0 x33 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">1.000 </div></td><td class=\"c x28f ye71 w9a h97\"><div class=\"t m0 x6c h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">23.468.555 </div></td><td class=\"c x290 ye71 w9a h97\"><div class=\"t m0 x1a h34 y67e ff3 fsa fc0 sc0 ls32 ws0\">200<span class=\"ls0\"> </span></div></td><td class=\"c x291 ye71 w118 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">                        <span class=\"_ _3\"></span>  20,00  </div></td><td class=\"c x292 ye71 w119 h97\"><div class=\"t m0 xa h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">4.693.711 </div></td><td class=\"c x294 ye71 w11a h97\"><div class=\"t m0 x0 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">66.512.315 </div></td></tr></table>(1) Valori relativi a<span class=\"_ _3\"></span> patrimonio n<span class=\"_ _3\"></span>etto aggiornati al 31.12.2024.<span class=\"_ _3\"></span> (2) Valori relativi a<span class=\"_ _3\"></span> patrimonio n<span class=\"_ _3\"></span>etto aggiornati al 31.12.2023.<span class=\"_ _3\"></span> (3) Capitale sociale in <span class=\"_ _3\"></span>dollari di Hong Ko<span class=\"_ _3\"></span>ng. Valori relativ<span class=\"_ _3\"></span>i a patrimonio<span class=\"_ _3\"></span> netto aggiornati al 31.12.2023. S<span class=\"_ _3\"></span>i segnala che l'importo <span class=\"_ _3\"></span>del patrimonio <span class=\"_ _3\"></span>ne<span class=\"_ _3\"></span>tto <span class=\"_ _3\"></span>\u00e8 stato convertito ad <span class=\"_ _3\"></span>un tasso EUR/HKD pari a 0,115<span class=\"_ _3\"></span>9 (relativo al 31.12.20<span class=\"_ _3\"></span>23). (4) Valori relativi a<span class=\"_ _3\"></span> patrimonio n<span class=\"_ _3\"></span>etto aggiornati al 31.1.2024.<span class=\"_ _3\"></span> (5) Valori relativi a<span class=\"_ _3\"></span> patrimonio n<span class=\"_ _3\"></span>etto aggiornati al 30.4.2024.<span class=\"_ _3\"></span> I valori di bilancio <span class=\"_ _3\"></span>si riferiscono all'ultimo bil<span class=\"_ _3\"></span>ancio depositato <span class=\"_ _3\"></span>secondo la normativa <span class=\"_ _3\"></span>contabile locale.<span class=\"_ _4f\"> </span>Allegato 3 <span class=\"ffc\">\u2013</span> Movimenti delle partecipazioni valutate con <span class=\"ls15\">il</span> metodo del patrimonio netto<table class=\"s w2d4 h125\" id=\"_5ce1cdb4-5b83-492a-92d3-97d1a1d1ddc3\"><tr><td></td><td class=\"c x2a1 ye8e w128 ha3\"><div class=\"t m0 x29 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">Valore di bilancio<span class=\"_ _3\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2a2 ye8e w12e ha3\"><div class=\"t m0 x29 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">Valore di bilancio<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x28b ye8f w127 h97\"><div class=\"t m0 x17 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">in euro </div></td><td class=\"c x2a1 ye8f w128 h97\"><div class=\"t m0 x8f h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">al 31.12.2022 </div></td><td class=\"c x2a3 ye90 w2d5 h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">Acquisti/<span class=\"_ _4f\"> </span></div></td><td class=\"c x2a4 ye8f w129 h97\"><div class=\"t m0 x34 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">Quota di risultato<span class=\"_ _3\"></span> </div></td><td class=\"c x2a5 ye8f w12a h97\"><div class=\"t m0 x71 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">incrementi </div></td><td class=\"c x2a6 ye8f w12b h97\"><div class=\"t m0 x82 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">incrementi </div></td><td class=\"c x290 ye8f w12c h97\"><div class=\"t m0 x37 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">incrementi </div></td><td class=\"c x2a7 ye8f w12d h97\"><div class=\"t m0 x7c h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">(decrementi) </div></td><td class=\"c x2a2 ye8f w12e h97\"><div class=\"t m0 x8f h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">al 31.12.2023 </div></td></tr><tr><td></td><td></td><td class=\"c x2a8 ye91 w2d6 h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">riclassifiche<span class=\"_ _4f\"> </span></div></td><td class=\"c x2a4 ye92 w129 h97\"><div class=\"t m0 x32 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">di partecipazioni<span class=\"_ _3\"></span> </div></td><td class=\"c x2a5 ye92 w12a h97\"><div class=\"t m0 x9 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">(decrementi) </div></td><td class=\"c x2a6 ye92 w12b h97\"><div class=\"t m0 x33 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">(decrementi) </div></td><td class=\"c x290 ye92 w12c h97\"><div class=\"t m0 xa h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">(decrementi) </div></td><td class=\"c x2a7 ye92 w12d h97\"><div class=\"t m0 x81 h2a y67e ff2 fsa fc0 sc0 ls57 ws0\">o <span class=\"ls0\">restituzioni</span><span class=\"ls0\"><span class=\"_ _3\"></span> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x2a4 ye93 w129 h99\"><div class=\"t m0 x8f h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">valutate con  </div></td><td class=\"c x2a5 ye93 w12a h99\"><div class=\"t m0 x26 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">riserva FVOCI<span class=\"_ _3\"></span> </div></td><td class=\"c x2a6 ye93 w12b h99\"><div class=\"t m0 x2f h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">riserva OCI </div></td><td class=\"c x290 ye93 w12c h99\"><div class=\"t m0 x27 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">altre riserve </div></td><td class=\"c x2a7 ye93 w12d h99\"><div class=\"t m0 x3a h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">o riclassifiche </div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x2a4 ye94 w129 h97\"><div class=\"t m0 x3a h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">il metodo PN<span class=\"_ _3\"></span> </div></td><td class=\"c x2a5 ye94 w12a h97\"><div class=\"t m0 x6c h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">senza rigiro<span class=\"_ _3\"></span> </div></td><td class=\"c x2a6 ye94 w12b h97\"><div class=\"t m0 xb2 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">con rigiro </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x28b ye95 w127 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Asset Italia S.p.A.<span class=\"_ _3\"></span> </div></td><td class=\"c x2a1 ye95 w128 h97\"><div class=\"t m0 x2e h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">108.494.337 </div></td><td></td><td class=\"c x2a4 ye95 w129 h97\"><div class=\"t m0 xed h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">12.024.872 </div></td><td class=\"c x2a5 ye95 w12a h97\"><div class=\"t m0 x82 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">46.871 </div></td><td class=\"c x2a6 ye95 w12b h97\"><div class=\"t m0 x1a h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(1.123.738) </div></td><td></td><td></td><td class=\"c x2a2 ye95 w12e h97\"><div class=\"t m0 x2f h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">119.442.342 </div></td></tr><tr><td class=\"c x28b ye96 w127 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Beta Utensili S.p.A.<span class=\"_ _3\"></span> </div></td><td class=\"c x2a1 ye96 w128 h97\"><div class=\"t m0 x2f h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">116.934.575 </div></td><td></td><td class=\"c x2a4 ye96 w129 h97\"><div class=\"t m0 x67 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">8.081.390 </div></td><td></td><td class=\"c x2a6 ye96 w12b h97\"><div class=\"t m0 x6a h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">911.704 </div></td><td></td><td class=\"c x2a7 ye96 w12d h97\"><div class=\"t m0 xed h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(4.413.990) </div></td><td class=\"c x2a2 ye96 w12e h97\"><div class=\"t m0 x2f h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">121.513.680 </div></td></tr><tr><td class=\"c x28b ye97 w127 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Clubitaly S.r.l. </div></td><td class=\"c x2a1 ye97 w128 h99\"><div class=\"t m0 x82 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">41.926.327 </div></td><td class=\"c x2a9 ye97 w11a h99\"><div class=\"t m0 x30 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">2.198.489 </div></td><td class=\"c x2a4 ye97 w129 h99\"><div class=\"t m0 x119 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(38.773) </div></td><td></td><td></td><td></td><td></td><td class=\"c x2a2 ye97 w12e h99\"><div class=\"t m0 x82 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">44.086.044 </div></td></tr><tr><td class=\"c x28b ye98 w127 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Elica S.p.A. </div></td><td class=\"c x2a1 ye98 w128 h99\"><div class=\"t m0 x83 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">47.173.291 </div></td><td class=\"c x2a9 ye98 w11a h99\"><div class=\"t m0 x30 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">1.021.737 </div></td><td class=\"c x2a4 ye98 w129 h99\"><div class=\"t m0 x2f h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(3.521.896) </div></td><td></td><td class=\"c x2a6 ye98 w12b h99\"><div class=\"t m0 x119 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">1.386.990 </div></td><td class=\"c x290 ye98 w12c h99\"><div class=\"t m0 x33 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(795.380) </div></td><td class=\"c x2a7 ye98 w12d h99\"><div class=\"t m0 xb2 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(947.743) </div></td><td class=\"c x2a2 ye98 w12e h99\"><div class=\"t m0 x83 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">44.317.001 </div></td></tr><tr><td class=\"c x28b ye99 w127 h9a\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Gruppo IPG <span class=\"_ _3\"></span>Holding S.r.l. </div></td><td class=\"c x2a1 ye99 w128 h9a\"><div class=\"t m0 x2e h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">136.450.673 </div></td><td></td><td class=\"c x2a4 ye99 w129 h9a\"><div class=\"t m0 xed h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">22.844.626 </div></td><td></td><td class=\"c x2a6 ye99 w12b h9a\"><div class=\"t m0 x119 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(248.877) </div></td><td class=\"c x290 ye99 w12c h9a\"><div class=\"t m0 x33 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(542.555) </div></td><td class=\"c x2a7 ye99 w12d h9a\"><div class=\"t m0 x2e h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(26.185.655) </div></td><td class=\"c x2a2 ye99 w12e h9a\"><div class=\"t m0 x2f h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">132.318.214 </div></td></tr><tr><td class=\"c x28b ye9a w127 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Itaca Equity Holding <span class=\"_ _3\"></span>S.p.A. (1)<span class=\"_ _3\"></span> </div></td><td class=\"c x2a1 ye9a w128 h97\"><div class=\"t m0 x83 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">10.550.801 </div></td><td></td><td class=\"c x2a4 ye9a w129 h97\"><div class=\"t m0 x2f h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(2.928.468) </div></td><td></td><td class=\"c x2a6 ye9a w12b h97\"><div class=\"t m0 x6a h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">107.278 </div></td><td class=\"c x290 ye9a w12c h97\"><div class=\"t m0 x33 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(146.126) </div></td><td></td><td class=\"c x2a2 ye9a w12e h97\"><div class=\"t m0 x67 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">7.583.487 </div></td></tr><tr><td class=\"c x28b ye9b w127 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Itaca Equity S.r.l. <span class=\"_ _3\"></span>(1) </div></td><td class=\"c x2a1 ye9b w128 h97\"><div class=\"t m0 xb3 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">466.717 </div></td><td></td><td class=\"c x2a4 ye9b w129 h97\"><div class=\"t m0 x67 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(210.247) </div></td><td></td><td class=\"c x2a6 ye9b w12b h97\"><div class=\"t m0 x6a h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">141.482 </div></td><td class=\"c x290 ye9b w12c h97\"><div class=\"t m0 x6b h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(833) </div></td><td></td><td class=\"c x2a2 ye9b w12e h97\"><div class=\"t m0 xb3 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">397.120 </div></td></tr><tr><td class=\"c x28b ye9c w127 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Italian Design <span class=\"_ _3\"></span>Brands S.p.<span class=\"_ _3\"></span>A. (2) </div></td><td></td><td class=\"c x2a9 ye9c w11a h99\"><div class=\"t m0 x26 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">138.997.257 </div></td><td class=\"c x2a4 ye9c w129 h99\"><div class=\"t m0 xed h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">10.158.627 </div></td><td></td><td class=\"c x2a6 ye9c w12b h99\"><div class=\"t m0 x119 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(450.707) </div></td><td class=\"c x290 ye9c w12c h99\"><div class=\"t m0 x33 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(275.336) </div></td><td></td><td class=\"c x2a2 ye9c w12e h99\"><div class=\"t m0 x2f h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">148.429.841 </div></td></tr><tr><td class=\"c x28b ye9d w127 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">ITH S.p.<span class=\"_ _3\"></span>A. </div></td><td class=\"c x2a1 ye9d w128 h99\"><div class=\"t m0 x82 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">73.932.885 </div></td><td></td><td class=\"c x2a4 ye9d w129 h99\"><div class=\"t m0 x67 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">9.382.097 </div></td><td></td><td class=\"c x2a6 ye9d w12b h99\"><div class=\"t m0 x6a h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">346.931 </div></td><td class=\"c x290 ye9d w12c h99\"><div class=\"t m0 x2f h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">146.492 </div></td><td class=\"c x2a7 ye9d w12d h99\"><div class=\"t m0 xb2 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(951.392) </div></td><td class=\"c x2a2 ye9d w12e h99\"><div class=\"t m0 x82 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">82.857.014 </div></td></tr><tr><td class=\"c x28b ye9e w127 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Overlord S.p.A.<span class=\"_ _3\"></span> </div></td><td class=\"c x2a1 ye9e w128 h97\"><div class=\"t m0 x82 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">26.981.705 </div></td><td></td><td class=\"c x2a4 ye9e w129 h97\"><div class=\"t m0 x119 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(13.678) </div></td><td></td><td></td><td></td><td></td><td class=\"c x2a2 ye9e w12e h97\"><div class=\"t m0 x82 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">26.968.027 </div></td></tr><tr><td class=\"c x28b ye9f w127 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">OVS S.p.A. </div></td><td class=\"c x2a1 ye9f w128 h97\"><div class=\"t m0 x2f h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">176.463.951 </div></td><td></td><td class=\"c x2a4 ye9f w129 h97\"><div class=\"t m0 xed h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">11.626.648 </div></td><td></td><td class=\"c x2a6 ye9f w12b h97\"><div class=\"t m0 x119 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(318.474) </div></td><td class=\"c x290 ye9f w12c h97\"><div class=\"t m0 x2f h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">887.684 </div></td><td class=\"c x2a7 ye9f w12d h97\"><div class=\"t m0 xed h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(4.964.662) </div></td><td class=\"c x2a2 ye9f w12e h97\"><div class=\"t m0 x2f h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">183.695.148 </div></td></tr><tr><td class=\"c x28b yea0 w127 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Roche Bobois S<span class=\"_ _3\"></span>.A. </div></td><td class=\"c x2a1 yea0 w128 h97\"><div class=\"t m0 x82 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">84.558.656 </div></td><td></td><td class=\"c x2a4 yea0 w129 h97\"><div class=\"t m0 xed h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">10.854.830 </div></td><td></td><td class=\"c x2a6 yea0 w12b h97\"><div class=\"t m0 x6a h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(62.753) </div></td><td class=\"c x290 yea0 w12c h97\"><div class=\"t m0 x2f h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">424.578 </div></td><td class=\"c x2a7 yea0 w12d h97\"><div class=\"t m0 xed h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(7.740.326) </div></td><td class=\"c x2a2 yea0 w12e h97\"><div class=\"t m0 x82 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">88.034.986 </div></td></tr><tr><td class=\"c x28b yea1 w127 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Sant'Agata S.<span class=\"_ _3\"></span>p.A. </div></td><td class=\"c x2a1 yea1 w128 h99\"><div class=\"t m0 x83 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">58.071.616 </div></td><td></td><td class=\"c x2a4 yea1 w129 h99\"><div class=\"t m0 x67 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">4.878.200 </div></td><td></td><td class=\"c x2a6 yea1 w12b h99\"><div class=\"t m0 x6a h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(87.491) </div></td><td class=\"c x290 yea1 w12c h99\"><div class=\"t m0 x2f h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(35.410) </div></td><td class=\"c x2a7 yea1 w12d h99\"><div class=\"t m0 xb2 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(480.000) </div></td><td class=\"c x2a2 yea1 w12e h99\"><div class=\"t m0 x82 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">62.346.915 </div></td></tr><tr><td class=\"c x28b yea2 w127 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Altre collegate </div></td><td class=\"c x2a1 yea2 w128 h99\"><div class=\"t m0 xb3 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">673.101 </div></td><td></td><td class=\"c x2a4 yea2 w129 h99\"><div class=\"t m0 x119 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(28.450) </div></td><td></td><td></td><td></td><td></td><td class=\"c x2a2 yea2 w12e h99\"><div class=\"t m0 xb3 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">644.651 </div></td></tr><tr><td class=\"c x28b yea3 w127 h99\"><div class=\"t m0 x17 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x2a1 yea3 w128 h99\"><div class=\"t m0 x2e h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">882.678.639 </div></td><td class=\"c x2a9 yea3 w11a h99\"><div class=\"t m0 x34 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">142.217.483 </div></td><td class=\"c x2a4 yea3 w129 h99\"><div class=\"t m0 xed h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">83.109.778 </div></td><td class=\"c x2a5 yea3 w12a h99\"><div class=\"t m0 x82 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">46.871 </div></td><td class=\"c x2a6 yea3 w12b h99\"><div class=\"t m0 x6a h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">602.345 </div></td><td class=\"c x290 yea3 w12c h99\"><div class=\"t m0 x8f h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">(336.884) </div></td><td class=\"c x2a7 yea3 w12d h99\"><div class=\"t m0 x33 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">(45.683.769) </div></td><td class=\"c x2a2 yea3 w12e h99\"><div class=\"t m0 x86 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">1.062.634.470 </div></td></tr></table>(1)<span class=\"ff6\"> <span class=\"_ _30\"> </span></span><span class=\"ls58\">La</span> movimentazione delle partec<span class=\"_ _3\"></span>ipate \u00e8 basa<span class=\"_ _3\"></span>ta sulle stime desumibili da<span class=\"_ _3\"></span>lle informaz<span class=\"_ _3\"></span>ioni finanziarie <span class=\"ff9\">\u201c<span class=\"ffd\">unau<span class=\"_ _3\"></span>dited</span>\u201d</span> dispon<span class=\"_ _3\"></span>ibili di GBD/Landi<span class=\"_ _3\"></span> Renzo.<span class=\"_ _4f\"> </span>(2)<span class=\"ff6\"> <span class=\"_ _30\"> </span></span>L<span class=\"_ _2\"></span>'incremento <span class=\"ls51\">si</span> rife<span class=\"_ _3\"></span>risce all'ingresso <span class=\"_ _3\"></span>nell'area di con<span class=\"_ _3\"></span>solidamento a<span class=\"_ _3\"></span> seguito dell'acquisizione<span class=\"_ _3\"></span> della controllata<span class=\"_ _3\"></span> Investindesign <span class=\"_ _3\"></span>S.p.A. ch<span class=\"_ _3\"></span>e detiene <span class=\"ls59\">la</span> partecipazione <span class=\"_ _3\"></span><span class=\"ls59\">in</span> Ita<span class=\"_ _3\"></span>lian Design Bran<span class=\"_ _3\"></span>ds S.p.A.<table class=\"s w2d7 h126\" id=\"_4791f62c-ea57-4586-86e4-fa4fe178c738\"><tr><td></td><td class=\"c x2ab yea4 w132 ha6\"><div class=\"t m0 x2d h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">Valore di bilancio<span class=\"_ _3\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2ac yea4 w137 ha6\"><div class=\"t m0 x2d h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">Valore di bilancio<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x2ad yea5 w131 ha7\"><div class=\"t m0 x17 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">in euro </div></td><td class=\"c x2ab yea5 w132 ha7\"><div class=\"t m0 x37 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">al 31.12.2023 </div></td><td></td><td></td><td class=\"c x2ae yea5 w134 ha7\"><div class=\"t m0 x2e h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">Quota di risultato<span class=\"_ _3\"></span> </div></td><td class=\"c x2af yea5 w135 ha7\"><div class=\"t m0 x9 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">incrementi </div></td><td class=\"c x2b0 yea5 w136 ha7\"><div class=\"t m0 x8f h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">incrementi </div></td><td class=\"c x2b1 yea5 w103 ha7\"><div class=\"t m0 x30 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">incrementi </div></td><td class=\"c x2b2 yea5 w132 ha7\"><div class=\"t m0 xa4 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">(decrementi) </div></td><td class=\"c x2ac yea5 w137 ha7\"><div class=\"t m0 x37 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">al 31.12.2024 </div></td></tr><tr><td></td><td></td><td class=\"c x2b3 yea6 w2d5 h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">Acquisti/</div></td><td class=\"c x2b4 yea6 w2d8 h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">riclassifi<span class=\"_ _3\"></span>che<span class=\"_ _4f\"> </span></div></td><td class=\"c x2ae yea7 w134 h97\"><div class=\"t m0 xed h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">di partecipazioni<span class=\"_ _3\"></span> </div></td><td class=\"c x2af yea7 w135 h97\"><div class=\"t m0 x24 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">(decrementi) </div></td><td class=\"c x2b0 yea7 w136 h97\"><div class=\"t m0 x37 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">(decrementi) </div></td><td class=\"c x2b1 yea7 w103 h97\"><div class=\"t m0 x34 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">(decrementi) </div></td><td class=\"c x2b2 yea7 w132 h97\"><div class=\"t m0 xa4 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">o restituzioni<span class=\"_ _3\"></span> </div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x2ae yea8 w134 h97\"><div class=\"t m0 xc0 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">valutate con  </div></td><td class=\"c x2af yea8 w135 h97\"><div class=\"t m0 x36 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">riserva FVOCI </div></td><td class=\"c x2b0 yea8 w136 h97\"><div class=\"t m0 x7c h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">riserva OCI </div></td><td class=\"c x2b1 yea8 w103 h97\"><div class=\"t m0 x32 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">altre riserve<span class=\"_ _3\"></span> </div></td><td class=\"c x2b2 yea8 w132 h97\"><div class=\"t m0 x30 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">o riclassifiche </div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x2ae yea9 w134 h99\"><div class=\"t m0 xb3 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">il metodo PN<span class=\"_ _3\"></span> </div></td><td class=\"c x2af yea9 w135 h99\"><div class=\"t m0 x29 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">senza rigiro </div></td><td class=\"c x2b0 yea9 w136 h99\"><div class=\"t m0 x2e h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">con rigiro </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x2ad yeaa w131 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Asset Italia S.p.A.<span class=\"_ _3\"></span> </div></td><td class=\"c x2ab yeaa w132 h99\"><div class=\"t m0 x81 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">119.442.342 </div></td><td></td><td></td><td class=\"c x2ae yeaa w134 h99\"><div class=\"t m0 xc1 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">11.408.012 </div></td><td></td><td class=\"c x2b0 yeaa w136 h99\"><div class=\"t m0 x7d h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(4.019.621) </div></td><td class=\"c x2b1 yeaa w103 h99\"><div class=\"t m0 xed h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">7.170 </div></td><td class=\"c x2b2 yeaa w132 h99\"><div class=\"t m0 x8f h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(6.407.109) </div></td><td class=\"c x2ac yeaa w137 h99\"><div class=\"t m0 x81 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">120.430.795 </div></td></tr><tr><td class=\"c x2ad yeab w131 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Beta Utensili S.p.A.<span class=\"_ _3\"></span> </div></td><td class=\"c x2ab yeab w132 h97\"><div class=\"t m0 x7c h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">121.513.680 </div></td><td></td><td></td><td class=\"c x2ae yeab w134 h97\"><div class=\"t m0 x68 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">4.762.318 </div></td><td></td><td class=\"c x2b0 yeab w136 h97\"><div class=\"t m0 xed h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">1.599.524 </div></td><td></td><td class=\"c x2b2 yeab w132 h97\"><div class=\"t m0 x8f h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(4.899.672) </div></td><td class=\"c x2ac yeab w137 h97\"><div class=\"t m0 x81 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">122.975.850 </div></td></tr><tr><td class=\"c x2ad yeac w131 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Clubitaly S.r.l. </div></td><td class=\"c x2ab yeac w132 h97\"><div class=\"t m0 x8f h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">44.086.044 </div></td><td></td><td></td><td class=\"c x2ae yeac w134 h97\"><div class=\"t m0 xbc h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(30.593) </div></td><td></td><td></td><td></td><td class=\"c x2b2 yeac w132 h97\"><div class=\"t m0 x78 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x2ac yeac w137 h97\"><div class=\"t m0 x8f h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">44.055.451 </div></td></tr><tr><td class=\"c x2ad yead w131 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Elica S.p.A. </div></td><td class=\"c x2ab yead w132 h97\"><div class=\"t m0 x8f h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">44.317.001 </div></td><td></td><td></td><td class=\"c x2ae yead w134 h97\"><div class=\"t m0 x68 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">1.713.403 </div></td><td></td><td class=\"c x2b0 yead w136 h97\"><div class=\"t m0 x7d h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(1.610.488) </div></td><td class=\"c x2b1 yead w103 h97\"><div class=\"t m0 x6c h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(1.034.914) </div></td><td class=\"c x2b2 yead w132 h97\"><div class=\"t m0 x2f h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(681.800) </div></td><td class=\"c x2ac yead w137 h97\"><div class=\"t m0 x86 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">42.703.203 </div></td></tr><tr><td class=\"c x2ad yeae w131 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Gruppo IPG <span class=\"_ _3\"></span>Holding S.r.l. </div></td><td class=\"c x2ab yeae w132 h99\"><div class=\"t m0 x7c h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">132.318.214 </div></td><td></td><td></td><td class=\"c x2ae yeae w134 h99\"><div class=\"t m0 xc1 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">12.592.430 </div></td><td></td><td class=\"c x2b0 yeae w136 h99\"><div class=\"t m0 xed h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">2.044.173 </div></td><td class=\"c x2b1 yeae w103 h99\"><div class=\"t m0 x6f h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(364.612) </div></td><td class=\"c x2b2 yeae w132 h99\"><div class=\"t m0 x78 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x2ac yeae w137 h99\"><div class=\"t m0 x81 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">146.590.205 </div></td></tr><tr><td class=\"c x2ad yeaf w131 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Itaca Equity Holding <span class=\"_ _3\"></span>S.p.A. <span class=\"_ _3\"></span><span class=\"fs1a\">(1)</span> </div></td><td class=\"c x2ab yeaf w132 h99\"><div class=\"t m0 x2e h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">7.583.487 </div></td><td></td><td class=\"c x2b5 yeaf w133 h99\"><div class=\"t m0 xc0 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">2.447.207 </div></td><td class=\"c x2ae yeaf w134 h99\"><div class=\"t m0 x78 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(2.518.291) </div></td><td></td><td class=\"c x2b0 yeaf w136 h99\"><div class=\"t m0 x72 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">87.867 </div></td><td class=\"c x2b1 yeaf w103 h99\"><div class=\"t m0 x7d h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">55.452 </div></td><td class=\"c x2b2 yeaf w132 h99\"><div class=\"t m0 x78 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x2ac yeaf w137 h99\"><div class=\"t m0 x7d h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">7.655.722 </div></td></tr><tr><td class=\"c x2ad yeb0 w131 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Itaca Equity S.r.l. <span class=\"_ _3\"></span><span class=\"fs1a\">(1)</span> </div></td><td class=\"c x2ab yeb0 w132 h97\"><div class=\"t m0 x1a h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">397.120 </div></td><td></td><td></td><td class=\"c x2ae yeb0 w134 h97\"><div class=\"t m0 x12c h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">27.975 </div></td><td></td><td class=\"c x2b0 yeb0 w136 h97\"><div class=\"t m0 x72 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">67.545 </div></td><td class=\"c x2b1 yeb0 w103 h97\"><div class=\"t m0 xed h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">1.280 </div></td><td class=\"c x2b2 yeb0 w132 h97\"><div class=\"t m0 x78 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x2ac yeb0 w137 h97\"><div class=\"t m0 x1a h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">493.919 </div></td></tr><tr><td class=\"c x2ad yeb1 w131 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Dexelance S.p.A.  </div></td><td class=\"c x2ab yeb1 w132 h97\"><div class=\"t m0 x81 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">148.429.841 </div></td><td></td><td class=\"c x2b5 yeb1 w133 h97\"><div class=\"t m0 xc0 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">2.633.245 </div></td><td class=\"c x2ae yeb1 w134 h97\"><div class=\"t m0 x68 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">6.887.808 </div></td><td></td><td class=\"c x2b0 yeb1 w136 h97\"><div class=\"t m0 x67 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(64.336) </div></td><td class=\"c x2b1 yeb1 w103 h97\"><div class=\"t m0 x6f h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(303.004) </div></td><td></td><td class=\"c x2ac yeb1 w137 h97\"><div class=\"t m0 x81 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">157.583.555 </div></td></tr><tr><td class=\"c x2ad yeb2 w131 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">ITH S.p.<span class=\"_ _3\"></span>A. / Sesa S.p.A. </div></td><td class=\"c x2ab yeb2 w132 h97\"><div class=\"t m0 x8f h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">82.857.014 </div></td><td></td><td class=\"c x2b5 yeb2 w133 h97\"><div class=\"t m0 xce h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">886.604 </div></td><td class=\"c x2ae yeb2 w134 h97\"><div class=\"t m0 x68 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">6.796.936 </div></td><td></td><td class=\"c x2b0 yeb2 w136 h97\"><div class=\"t m0 x82 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(271.428) </div></td><td class=\"c x2b1 yeb2 w103 h97\"><div class=\"t m0 x6c h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(2.038.361) </div></td><td class=\"c x2b2 yeb2 w132 h97\"><div class=\"t m0 x8f h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(1.061.168) </div></td><td class=\"c x2ac yeb2 w137 h97\"><div class=\"t m0 x8f h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">87.169.597 </div></td></tr><tr><td class=\"c x2ad yeb3 w131 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Overlord S.p.A.<span class=\"_ _3\"></span> </div></td><td class=\"c x2ab yeb3 w132 h99\"><div class=\"t m0 x8f h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">26.968.027 </div></td><td></td><td></td><td class=\"c x2ae yeb3 w134 h99\"><div class=\"t m0 xbc h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(12.935) </div></td><td></td><td></td><td></td><td class=\"c x2b2 yeb3 w132 h99\"><div class=\"t m0 x78 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x2ac yeb3 w137 h99\"><div class=\"t m0 x86 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">26.955.092 </div></td></tr><tr><td class=\"c x2ad yeb4 w131 h9a\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">OVS S.p.A. </div></td><td class=\"c x2ab yeb4 w132 h9a\"><div class=\"t m0 x81 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">183.695.148 </div></td><td></td><td></td><td class=\"c x2ae yeb4 w134 h9a\"><div class=\"t m0 xc1 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">18.249.713 </div></td><td></td><td class=\"c x2b0 yeb4 w136 h9a\"><div class=\"t m0 x82 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(127.402) </div></td><td class=\"c x2b1 yeb4 w103 h9a\"><div class=\"t m0 x6c h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(3.425.642) </div></td><td class=\"c x2b2 yeb4 w132 h9a\"><div class=\"t m0 x8f h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(8.274.437) </div></td><td class=\"c x2ac yeb4 w137 h9a\"><div class=\"t m0 x7c h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">190.117.380 </div></td></tr><tr><td class=\"c x2ad yeb5 w131 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Roche Bobois S<span class=\"_ _3\"></span>.A. </div></td><td class=\"c x2ab yeb5 w132 h97\"><div class=\"t m0 x8f h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">88.034.986 </div></td><td></td><td class=\"c x2b5 yeb5 w133 h97\"><div class=\"t m0 xce h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">256.510 </div></td><td class=\"c x2ae yeb5 w134 h97\"><div class=\"t m0 x68 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">5.363.449 </div></td><td></td><td class=\"c x2b0 yeb5 w136 h97\"><div class=\"t m0 x67 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(50.965) </div></td><td class=\"c x2b1 yeb5 w103 h97\"><div class=\"t m0 x6c h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(3.593.892) </div></td><td class=\"c x2b2 yeb5 w132 h97\"><div class=\"t m0 x8f h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(4.300.181) </div></td><td class=\"c x2ac yeb5 w137 h97\"><div class=\"t m0 x86 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">85.709.906 </div></td></tr><tr><td class=\"c x2ad yeb6 w131 h97\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Sant'Agata S.<span class=\"_ _3\"></span>p.A. </div></td><td class=\"c x2ab yeb6 w132 h97\"><div class=\"t m0 x8f h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">62.346.915 </div></td><td></td><td></td><td class=\"c x2ae yeb6 w134 h97\"><div class=\"t m0 x68 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">4.393.000 </div></td><td></td><td class=\"c x2b0 yeb6 w136 h97\"><div class=\"t m0 xb2 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">256.000 </div></td><td class=\"c x2b1 yeb6 w103 h97\"><div class=\"t m0 x7d h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(3.600) </div></td><td class=\"c x2b2 yeb6 w132 h97\"><div class=\"t m0 x2f h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(480.000) </div></td><td class=\"c x2ac yeb6 w137 h97\"><div class=\"t m0 x8f h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">66.512.315 </div></td></tr><tr><td class=\"c x2ad yeb7 w131 h99\"><div class=\"t m0 x17 h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">Altre collegate </div></td><td class=\"c x2ab yeb7 w132 h99\"><div class=\"t m0 x1a h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">644.651 </div></td><td></td><td></td><td class=\"c x2ae yeb7 w134 h99\"><div class=\"t m0 xbc h34 y67e ff3 fsa fc0 sc0 ls0 ws0\">(91.707) </div></td><td></td><td></td><td></td><td></td><td class=\"c x2ac yeb7 w137 h99\"><div class=\"t m0 x83 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">552.944 </div></td></tr><tr><td class=\"c x2ad yeb8 w131 h99\"><div class=\"t m0 x17 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x2ab yeb8 w132 h99\"><div class=\"t m0 x27 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">1.062.634.470 </div></td><td></td><td class=\"c x2b5 yeb8 w133 h99\"><div class=\"t m0 xc0 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">6.223.566 </div></td><td class=\"c x2ae yeb8 w134 h99\"><div class=\"t m0 xc1 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">69.541.519 </div></td><td class=\"c x2af yeb8 w135 h99\"><div class=\"t m0 xb3 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x2b0 yeb8 w136 h99\"><div class=\"t m0 x33 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">(2.089.131) </div></td><td class=\"c x2b1 yeb8 w103 h99\"><div class=\"t m0 x9 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">(10.700.122) </div></td><td class=\"c x2b2 yeb8 w132 h99\"><div class=\"t m0 x3a h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">(26.104.367) </div></td><td class=\"c x2ac yeb8 w137 h99\"><div class=\"t m0 xa4 h2a y67e ff2 fsa fc0 sc0 ls0 ws0\">1.099.505.934 </div></td></tr></table>(1)<span class=\"ff6\"> <span class=\"_ _30\"> </span></span><span class=\"ls58\">La</span> movimentazione delle partec<span class=\"_ _3\"></span>ipate \u00e8 basa<span class=\"_ _3\"></span>ta sulle stime desumibili da<span class=\"_ _3\"></span>lle informaz<span class=\"_ _3\"></span>ioni finanziarie <span class=\"ff9\">\u201c<span class=\"ffd\">unau<span class=\"_ _3\"></span>dited</span>\u201d</span> dispon<span class=\"_ _3\"></span>ibili di GBD/Landi<span class=\"_ _3\"></span> Renzo.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "(16) Attivit\u00e0 finanziarie non correnti valutate a FVTPL<table class=\"s w231 h106\" id=\"_c2e592f6-c7a0-46de-ae92-33133b008eaf\"><tr><td class=\"c x1b8 yd27 w9b h43\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro <span class=\"_ _49\"> </span> </div></td><td class=\"c x1df yd27 w9e h43\"><div class=\"t m0 x32 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2024<span class=\"_ _3\"></span><span class=\"ff3\"> </span></div></td><td class=\"c x1e1 yd27 w9f h43\"><div class=\"t m0 x34 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2023<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x1b8 yd28 w9b h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie<span class=\"_ _3\"></span> non correnti<span class=\"_ _3\"></span> valutate a FVTPL<span class=\"_ _3\"></span> </div></td><td class=\"c x1df yd28 wa0 h42\"><div class=\"t m0 x1f h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">2.312.192 </div></td><td class=\"c x1e0 yd28 wa1 h42\"><div class=\"t m0 x1f h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">2.312.192 </div></td></tr></table>Le<span class=\"ls0\">  attivit\u00e0  finanziarie  non  correnti  valutate  a  FVTPL  <span class=\"ls3\">si</span>  riferiscono  a  prestiti  obbligazionar<span class=\"_ _2\"></span>i<span class=\"_ _4f\"> </span></span>convertibili.<span class=\"_ _4f\"> </span>(20) Attivit\u00e0 finanziarie correnti valutate a FVOCI<table class=\"s w234 h109\" id=\"_d0d5d69c-571e-45d2-84e0-e19ba441d48a\"><tr><td class=\"c x181 yd31 wa6 h43\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro <span class=\"_ _49\"> </span> </div></td><td class=\"c x1e2 yd31 wa0 h43\"><div class=\"t m0 x34 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\"> 31 dicembre 2024<span class=\"_ _3\"></span><span class=\"ff3\"> </span></div></td><td class=\"c x1e3 yd31 wa7 h43\"><div class=\"t m0 x26 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2023<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x181 yd32 wa6 h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie<span class=\"_ _3\"></span> correnti valutate <span class=\"_ _3\"></span>a FVOCI </div></td><td class=\"c x1e2 yd32 wa0 h43\"><div class=\"t m0 xb3 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">27.575.366 </div></td><td class=\"c x1e3 yd32 wa7 h43\"><div class=\"t m0 x6b h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">25.544.195 </div></td></tr><tr><td class=\"c x181 yd33 wa6 h43\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1e2 yd33 wa0 h43\"><div class=\"t m0 x72 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">27.575.366 </div></td><td class=\"c x1e3 yd33 wa7 h43\"><div class=\"t m0 x6b h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">25.544.195 </div></td></tr></table>Si<span class=\"ls0\"> tratta <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanzia<span class=\"_ _3\"></span>rie <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>derivate <span class=\"_ _3\"></span>costituite <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>investimenti <span class=\"_ _3\"></span></span>in<span class=\"ls0\"> <span class=\"_ _3\"></span>titoli <span class=\"_ _3\"></span>obbligaziona<span class=\"_ _3\"></span>ri <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>titoli<span class=\"_ _4f\"> </span></span>di <span class=\"_ _5\"></span>stato <span class=\"_ _a\"></span><span class=\"lsb\">al</span> <span class=\"_ _5\"></span>fine <span class=\"_ _5\"></span>di <span class=\"_ _a\"></span>impiego <span class=\"_ _5\"></span>temporaneo <span class=\"_ _5\"></span>di <span class=\"_ _a\"></span>liquidit\u00e0. <span class=\"_ _5\"></span>Alcuni <span class=\"_ _5\"></span>titoli, <span class=\"_ _a\"></span>del <span class=\"_ _5\"></span>valore <span class=\"_ _a\"></span>complessivo <span class=\"_ _5\"></span>di <span class=\"_ _a\"></span>14,2<span class=\"_ _4f\"> </span>milioni, sono a collaterale di <span class=\"lsa\">un</span> finanziamento.<span class=\"_ _4f\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "(17) Crediti commerciali <table class=\"s w232 h107\" id=\"_af195880-935c-40ae-a0a9-c0ee27d14769\"><tr><td class=\"c x1b8 yd29 wa3 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro <span class=\"_ _49\"> </span> </div></td><td class=\"c x1df yd29 wa4 h42\"><div class=\"t m0 x91 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2024<span class=\"_ _3\"></span><span class=\"ff3\"> </span></div></td><td class=\"c x1d6 yd29 wa5 h42\"><div class=\"t m0 x6c h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2023<span class=\"_ _3\"></span><span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x1b8 yd2a wa3 h66\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Crediti ver<span class=\"_ _3\"></span>so clienti (al lordo del <span class=\"_ _3\"></span>f.do svalutazione) </div></td><td class=\"c x1df yd2a wa4 h66\"><div class=\"t m0 xc0 h13 ydf ff3 fs0 fc0 sc0 ls0 ws0\">466.361 </div></td><td class=\"c x1d6 yd2a wa5 h66\"><div class=\"t m0 xc2 h13 ydf ff3 fs0 fc0 sc0 ls0 ws0\">615.158 </div></td></tr><tr><td class=\"c x1b8 yd2b wa3 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Fondo svalutazione c<span class=\"_ _3\"></span>rediti </div></td><td class=\"c x1df yd2b wa4 h42\"><div class=\"t m0 xb3 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(177.809) </div></td><td class=\"c x1d6 yd2b wa5 h42\"><div class=\"t m0 x78 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(172.809) </div></td></tr><tr><td class=\"c x1b8 yd2c wa3 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1df yd2c wa4 h42\"><div class=\"t m0 xc0 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">288.552 </div></td><td class=\"c x1d6 yd2c wa5 h42\"><div class=\"t m0 xc2 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">442.349 </div></td></tr><tr><td class=\"c x1b8 yd2d wa3 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Totale Crediti ve<span class=\"_ _3\"></span>rso clienti oltre <span class=\"_ _3\"></span>i <span class=\"ls37\">12</span> mesi </div></td><td class=\"c x1df yd2d wa4 h42\"><div class=\"t m0 xd5 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1d6 yd2d wa5 h42\"><div class=\"t m0 xd6 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr></table>L\u2019andamento<span class=\"ff3\"> <span class=\"_ _4\"> </span>dei <span class=\"_ _4\"> </span>crediti <span class=\"_ _4\"> </span>commerciali <span class=\"_ _4\"> </span>\u00e8 <span class=\"_ _4\"> </span>strettamente <span class=\"_ _4\"> </span>legato <span class=\"_ _4\"> </span><span class=\"lsb\">al</span> <span class=\"_ _4\"> </span>diverso <span class=\"_ _4\"> </span>mix <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>fatturato <span class=\"_ _2a\"> </span>tra <span class=\"_ _4\"> </span><span class=\"ls9\">la</span> </span>componente di ricavi <span class=\"ls16\">da<span class=\"_ _3\"></span></span> <span class=\"ffd\">success fee</span> rispetto <span class=\"lsb\">ai</span> ricavi per servizi<span class=\"ffd\">. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "(19) Strumenti derivati<span class=\"_ _4f\"> </span>La<span class=\"ls0\"> <span class=\"_ _29\"></span>voce <span class=\"_ _29\"></span>s<span class=\"_ _3\"></span>trumenti <span class=\"_ _29\"></span>derivati <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>relativa <span class=\"_ _29\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _29\"></span>strumenti <span class=\"_ _29\"></span>ETF <span class=\"_ _29\"></span>Short <span class=\"_ _29\"></span>acquistati <span class=\"_ _29\"></span>per<span class=\"_ _3\"></span> <span class=\"_ _29\"></span>far <span class=\"_ _29\"></span>fronte <span class=\"_ _29\"></span>agli <span class=\"_ _29\"></span>ingenti<span class=\"_ _4f\"> </span></span>investimenti <span class=\"ls9\">in</span> portafoglio.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "(21) Disponibilit\u00e0 liquide e mezzi equivalenti<span class=\"_ _4f\"> </span>La<span class=\"ls0\"> <span class=\"_ _2a\"> </span>voce<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>rappresenta<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span><span class=\"ls9\">il</span> <span class=\"_ _4\"> </span>saldo <span class=\"_ _2a\"> </span>dei <span class=\"_ _4\"> </span>depositi <span class=\"_ _2a\"> </span>ba<span class=\"_ _3\"></span>ncari, <span class=\"_ _2a\"> </span>fruttiferi <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>interes<span class=\"_ _3\"></span>si, <span class=\"_ _4\"> </span>determinato <span class=\"_ _2a\"> </span>dal <span class=\"_ _2a\"> </span>va<span class=\"_ _3\"></span>lore<span class=\"_ _4f\"> </span></span>nominale dei conti correnti intrattenuti con <span class=\"ls9\">le</span> istituzioni creditizie.<table class=\"s w235 h10a\" id=\"_f0a45b7f-f7ac-45c7-9db1-47c5b286ba01\"><tr><td class=\"c x181 yd34 wa8 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro<span class=\"ff3\"> </span></div></td><td class=\"c x1e4 yd34 wa0 h42\"><div class=\"t m0 x29 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2024<span class=\"_ _3\"></span><span class=\"ff3\"> </span></div></td><td class=\"c x1e5 yd34 wa9 h42\"><div class=\"t m0 x29 h8 y32c ff2 fs0 fc0 sc0 ls37 ws0\">31 <span class=\"ls0\">dicembre 2023</span><span class=\"ls0\"><span class=\"_ _3\"></span> </span></div></td></tr><tr><td class=\"c x181 yd35 wa8 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Depositi bancari<span class=\"_ _3\"></span>  </div></td><td class=\"c x1e4 yd35 wa0 h42\"><div class=\"t m0 x1f h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">3.583.365 </div></td><td class=\"c x1e5 yd35 wa9 h42\"><div class=\"t m0 x1f h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">4.876.904 </div></td></tr><tr><td class=\"c x181 yd36 wa8 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Denaro e valori in cassa<span class=\"_ _3\"></span> </div></td><td class=\"c x1e4 yd36 wa0 h42\"><div class=\"t m0 x84 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">5.548 </div></td><td class=\"c x1e5 yd36 wa9 h42\"><div class=\"t m0 x84 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">4.716 </div></td></tr><tr><td class=\"c x181 yd37 wa8 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1e4 yd37 wa0 h42\"><div class=\"t m0 x1f h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">3.588.913 </div></td><td class=\"c x1e5 yd37 wa9 h42\"><div class=\"t m0 x1f h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">4.881.620 </div></td></tr></table>La<span class=\"ls0\"> <span class=\"_ _3\"></span>tabella <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>segue <span class=\"_ _3\"></span>riporta <span class=\"_ _3\"></span><span class=\"ls9\">la</span> <span class=\"_ _3\"></span>composizione<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>della posizione<span class=\"_ _3\"></span> finanz<span class=\"_ _3\"></span>iaria netta<span class=\"_ _3\"></span> <span class=\"lsb\">al</span> <span class=\"_ _3\"></span><span class=\"ls9\">31</span> <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span><span class=\"ls9\">2024<span class=\"_ _4f\"> </span></span></span>che <span class=\"ls3\">si</span> confronta con <span class=\"ls9\">la</span> posizione finanziaria netta <span class=\"lsb\">al</span> <span class=\"ls9\">31</span> dicembre <span class=\"ls9\">2023.</span><table class=\"s w236 h10b\" id=\"_03bde8f2-5bdd-467c-88a0-83ef0e4b07b0\"><tr><td class=\"c x181 yd38 waa h4d\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro<span class=\"ff3\"> </span></div></td><td></td><td class=\"c x1e4 yd38 wa0 h4d\"><div class=\"t m0 x29 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2024<span class=\"_ _3\"></span><span class=\"ff3\"> </span></div></td><td class=\"c x1e5 yd38 wa9 h4d\"><div class=\"t m0 x29 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2023<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x181 yd39 waa h4d\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">A </div></td><td class=\"c x1e6 yd39 wab h4d\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Disponibilit\u00e0 liquide<span class=\"_ _3\"></span>  </div></td><td class=\"c x1e4 yd39 wa0 h4d\"><div class=\"t m0 x1f h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">3.<span class=\"ls37\">588</span>.<span class=\"ls37\">913</span> </div></td><td class=\"c x1e5 yd39 wa9 h4d\"><div class=\"t m0 x1f h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">4.881.620 </div></td></tr><tr><td class=\"c x181 yd3a waa h4d\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">B </div></td><td class=\"c x1e6 yd3a wab h4d\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Mezzi eq<span class=\"_ _3\"></span>uivalenti a disponibilit\u00e0<span class=\"_ _3\"></span> liquide<span class=\"ff1\"> </span></div></td><td class=\"c x1e4 yd3a wa0 h4d\"><div class=\"t m0 x96 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1e5 yd3a wa9 h4d\"><div class=\"t m0 x96 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x17f yd3b w237 hdf\" colspan=\"2\"><div class=\"t m0 x16e h13 yb76 ff3 fs0 fc0 sc0 ls0 ws0\">C<span class=\"_ _4f\"> </span></div><div class=\"t m0 x1e7 h13 yb76 ff3 fs0 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 finanzia<span class=\"_ _3\"></span>rie corre<span class=\"_ _3\"></span>nti<span class=\"_ _4f\"> </span></div></td><td class=\"c x1e4 yd3c wa0 h4d\"><div class=\"t m0 xb3 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">33.<span class=\"ls37\">122</span>.<span class=\"ls37\">930</span> </div></td><td class=\"c x1e5 yd3c wa9 h4d\"><div class=\"t m0 xb3 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">34.005.480 </div></td></tr><tr><td class=\"c x17f yd3d w238 hdf\" colspan=\"2\"><div class=\"t m0 x16e h8 yb68 ff2 fs0 fc0 sc0 ls0 ws0\">D<span class=\"_ _4f\"> </span></div><div class=\"t m0 x1e7 h8 yb68 ff2 fs0 fc0 sc0 ls0 ws0\">Liquidit\u00e0 (A+B+C<span class=\"_ _3\"></span>)<span class=\"_ _4f\"> </span></div></td><td class=\"c x1e4 yd3e wa0 h4d\"><div class=\"t m0 xb3 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">36.<span class=\"ls37\">711</span>.<span class=\"ls37\">843</span> </div></td><td class=\"c x1e5 yd3e wa9 h4d\"><div class=\"t m0 x72 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">38.887.100 </div></td></tr><tr><td></td><td class=\"c x1e8 yd3f w239 hdf\"><div class=\"t m0 x16e h13 yb76 ff3 fs0 fc0 sc0 ls0 ws0\">Debito finanziario corrente (i<span class=\"_ _3\"></span>nclusi gli strumenti di d<span class=\"_ _3\"></span>ebito,<span class=\"_ _4f\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x181 yd40 waa h6c\"><div class=\"t m0 x17 h13 y617 ff3 fs0 fc0 sc0 ls0 ws0\">E </div></td><td class=\"c x1e8 yd41 w23a hdf\"><div class=\"t m0 x16e h13 yb76 ff3 fs0 fc0 sc0 ls0 ws0\">ma esclusa la parte c<span class=\"_ _3\"></span>orrente del debito finanziario no<span class=\"_ _3\"></span>n<span class=\"_ _4f\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x1e8 yd42 w23b hdf\"><div class=\"t m0 x16e h13 yb76 ff3 fs0 fc0 sc0 ls0 ws0\">corrente)<span class=\"_ _4f\"> </span></div></td><td class=\"c x1e4 yd40 wa0 h6c\"><div class=\"t m0 x67 h13 y32c ff3 fs0 fc0 sc0 ls37 ws0\">128<span class=\"ls0\">.</span>030<span class=\"ls0\">.</span>315<span class=\"ls0\"> </span></div></td><td class=\"c x1e5 yd40 wa9 h6c\"><div class=\"t m0 x67 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">334.307.083 </div></td></tr><tr><td class=\"c x181 yd43 waa h4d\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">F </div></td><td class=\"c x1e6 yd43 wab h4d\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Parte corrente d<span class=\"_ _3\"></span>el debito finanziario non corrente<span class=\"_ _27\"></span> </div></td><td class=\"c x1e4 yd43 wa0 h4d\"><div class=\"t m0 xb3 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">11.<span class=\"ls37\">167</span>.<span class=\"ls37\">982</span> </div></td><td class=\"c x1e5 yd43 wa9 h4d\"><div class=\"t m0 xb3 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">19.056.400 </div></td></tr><tr><td class=\"c x181 yd44 waa h4d\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">G </div></td><td class=\"c x1e6 yd44 wab h4d\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Indebitamento finanziari<span class=\"_ _3\"></span>o corrente <span class=\"_ _3\"></span>(E+F)<span class=\"_ _3\"></span> </div></td><td class=\"c x1e4 yd44 wa0 h4d\"><div class=\"t m0 xb2 h8 y32c ff2 fs0 fc0 sc0 ls35 ws0\">139<span class=\"ls0\">.</span>198<span class=\"ls0\">.<span class=\"ls37\">297</span></span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 yd44 wa9 h4d\"><div class=\"t m0 x67 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">353.363.483 </div></td></tr><tr><td class=\"c x181 yd45 waa h4d\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">H </div></td><td class=\"c x1e6 yd45 wab h4d\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Indebitamento finanziari<span class=\"_ _3\"></span>o corrente <span class=\"_ _3\"></span>netto (G-<span class=\"_ _3\"></span><span class=\"ls4c\">D</span><span class=\"ls4c\">)</span> </div></td><td class=\"c x1e4 yd45 wa0 h4d\"><div class=\"t m0 x67 h8 y32c ff2 fs0 fc0 sc0 ls35 ws0\">102<span class=\"ls0\">.<span class=\"ls37\">486</span>.<span class=\"ls37\">454</span></span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 yd45 wa9 h4d\"><div class=\"t m0 x67 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">314.476.383 </div></td></tr><tr><td class=\"c x181 yd46 waa h6d\"><div class=\"t m0 x17 h13 y61d ff3 fs0 fc0 sc0 ls0 ws0\">I </div></td><td class=\"c x1e8 yd47 w208 hdf\"><div class=\"t m0 x16e h13 yb76 ff3 fs0 fc0 sc0 ls0 ws0\">Debito finanziario non c<span class=\"_ _3\"></span>orrente (esclusi la <span class=\"_ _3\"></span>parte corrente e<span class=\"_ _4f\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x1e8 yd48 w23c hdf\"><div class=\"t m0 x16e h13 yb76 ff3 fs0 fc0 sc0 ls0 ws0\">gli strumenti di debito)<span class=\"_ _4f\"> </span></div></td><td class=\"c x1e4 yd46 wa0 h6d\"><div class=\"t m0 xb3 h8 y32c ff3 fs0 fc0 sc0 ls37 ws0\">30<span class=\"ls4d\">.3</span>79<span class=\"ls0\">.</span>487<span class=\"ff2 ls0\"> </span></div></td><td class=\"c x1e5 yd46 wa9 h6d\"><div class=\"t m0 xb3 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">94.394.176 </div></td></tr><tr><td class=\"c x181 yd49 waa h4d\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">J </div></td><td class=\"c x1e6 yd49 wab h4d\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Strumenti di debito<span class=\"_ _3\"></span> </div></td><td class=\"c x1e4 yd49 wa0 h4d\"><div class=\"t m0 x67 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">289.245.045 </div></td><td class=\"c x1e5 yd49 wa9 h4d\"><div class=\"t m0 x96 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x181 yd4a waa h4d\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">K </div></td><td class=\"c x1e6 yd4a wab h4d\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Debiti commerciali e<span class=\"_ _3\"></span> altri debiti non correnti<span class=\"_ _27\"></span> </div></td><td class=\"c x1e4 yd4a wa0 h4d\"><div class=\"t m0 x96 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1e5 yd4a wa9 h4d\"><div class=\"t m0 x96 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x17f yd4b w23d he0\"><div class=\"t m0 x16e h8 yb7f ff2 fs0 fc0 sc0 ls0 ws0\">L<span class=\"_ _4f\"> </span></div><div class=\"t m0 x1e7 h8 yb7f ff2 fs0 fc0 sc0 ls0 ws0\">Indebitamento finanziari<span class=\"_ _3\"></span>o non corren<span class=\"_ _3\"></span>te (I+J+K)<span class=\"_ _4f\"> </span></div></td><td></td><td class=\"c x1e4 yd4c wa0 h4d\"><div class=\"t m0 x67 h8 y32c ff2 fs0 fc0 sc0 ls37 ws0\">319<span class=\"ls0\">.</span>624<span class=\"ls0\">.</span>532<span class=\"ls0\"> </span></div></td><td class=\"c x1e5 yd4c wa9 h4d\"><div class=\"t m0 x72 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">94.394.176 </div></td></tr><tr><td class=\"c x17f ybae w23e he0\"><div class=\"t m0 x16e h8 yb7f ff2 fs0 fc0 sc0 ls0 ws0\">M<span class=\"_ _4f\"> </span></div><div class=\"t m0 x1e7 h8 yb7f ff2 fs0 fc0 sc0 ls0 ws0\">Totale indebitamento<span class=\"_ _3\"></span> finanziar<span class=\"_ _3\"></span>io (H+L)<span class=\"_ _4f\"> </span></div></td><td></td><td class=\"c x1e4 yd4d wa0 h4d\"><div class=\"t m0 xb2 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">4<span class=\"ls37\">22</span>.<span class=\"ls35\">110</span>.<span class=\"ls37\">986</span> </div></td><td class=\"c x1e5 yd4d wa9 h4d\"><div class=\"t m0 x67 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">408.870.559 </div></td></tr></table>Al<span class=\"ls0\"> <span class=\"_ _2\"></span><span class=\"ls9\">31<span class=\"ls0\"> <span class=\"_ _28\"></span>dic<span class=\"_ _3\"></span>embre <span class=\"_ _2\"></span>2024 <span class=\"_ _28\"></span>s<span class=\"_ _3\"></span>ono <span class=\"_ _2\"></span>stati <span class=\"_ _28\"></span>riclass<span class=\"_ _3\"></span>ificati <span class=\"_ _2\"></span><span class=\"ff9\">nell\u2019inde<span class=\"_ _2\"></span>bitamento<span class=\"ff3\"> <span class=\"_ _2\"></span>finanziario <span class=\"_ _2\"></span>corrente <span class=\"_ _2\"></span>circa <span class=\"_ _2\"></span><span class=\"ls9\">85<span class=\"ls0\"> <span class=\"_ _2\"></span>mi<span class=\"_ _2\"></span>lioni<span class=\"_ _4f\"> </span></span></span></span></span></span></span></span>relativi <span class=\"lsb\">ad</span> <span class=\"lsa\">un</span> finanziamento bancario <span class=\"ls9\">in</span> scadenza <span class=\"lsb\">al</span> <span class=\"ls9\">31</span> dicembre <span class=\"ls9\">2025.</span> Nel <span class=\"_ _2\"></span>mese <span class=\"_ _2\"></span>di <span class=\"_ _28\"></span>giugno \u00e8 <span class=\"_ _28\"></span>stata <span class=\"_ _2\"></span>finalizzata <span class=\"_ _2\"></span><span class=\"ff9\">l\u2019emission<span class=\"_ _2\"></span>e<span class=\"ff3\"> <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span><span class=\"ls16\">un<span class=\"ls0\"> <span class=\"_ _2\"></span>prestito <span class=\"_ _2\"></span>obbligazionario <span class=\"_ _28\"></span>del valore <span class=\"_ _2\"></span>nomin<span class=\"_ _2\"></span>ale<span class=\"_ _4f\"> </span></span></span></span></span>di <span class=\"_ _a\"> </span>euro <span class=\"_ _2b\"> </span>290.500.000, <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>scadenza <span class=\"_ _a\"> </span>nel <span class=\"_ _2b\"> </span>mese <span class=\"_ _a\"></span>di <span class=\"_ _a\"> </span>giugno <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span><span class=\"ls9\">2029.</span> <span class=\"_ _a\"> </span><span class=\"ls14\">La<span class=\"_ _3\"></span></span> <span class=\"_ _a\"> </span>liquidit\u00e0 <span class=\"_ _a\"> </span>riveniente <span class=\"_ _2b\"> </span>da <span class=\"_ _a\"></span>tale<span class=\"_ _4f\"> </span>emissione, <span class=\"_ _4\"> </span>impiegata <span class=\"_ _1a\"> </span>temporaneamente <span class=\"_ _4\"> </span><span class=\"ls9\">in</span> <span class=\"_ _4\"> </span>titoli <span class=\"_ _1a\"> </span>di <span class=\"_ _4\"> </span>stato, <span class=\"_ _4\"> </span>\u00e8 <span class=\"_ _4\"> </span>stata<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>poi <span class=\"_ _4\"> </span>utilizzata <span class=\"_ _4\"> </span>per <span class=\"_ _1a\"> </span>rimborsare<span class=\"_ _4f\"> </span>anticipatamente, <span class=\"_ _29\"></span>nel <span class=\"_ _29\"></span>mese <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>luglio, <span class=\"_ _29\"></span><span class=\"ls9\">il</span> <span class=\"_ _27\"></span>prece<span class=\"_ _3\"></span>dente <span class=\"_ _29\"></span>prestito <span class=\"_ _27\"></span>obbligazionario<span class=\"_ _3\"></span> <span class=\"_ _29\"></span>del <span class=\"_ _27\"></span>valore <span class=\"_ _29\"></span>nominale <span class=\"_ _29\"></span>di<span class=\"_ _4f\"> </span>euro <span class=\"ls9\">300.000.000,</span> <span class=\"ls9\">in</span> scadenza nel dicembre del 2024.<span class=\"_ _4f\"> </span>La<span class=\"ls0\"> <span class=\"_ _27\"></span>variazione <span class=\"_ _27\"></span>del <span class=\"_ _27\"></span>periodo <span class=\"_ _27\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>essenzialmente <span class=\"_ _27\"></span>riferibile <span class=\"_ _27\"></span><span class=\"ff9\">all\u2019utilizzo</span> <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>liquidit\u00e0 <span class=\"_ _27\"></span>per <span class=\"_ _27\"></span><span class=\"ls9\">la</span> <span class=\"_ _27\"></span>distribuzione <span class=\"_ _27\"></span>di<span class=\"_ _4f\"> </span></span>dividendi, <span class=\"_ _27\"></span>per <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>oneri <span class=\"_ _27\"></span>di ge<span class=\"_ _3\"></span>stione, <span class=\"_ _3\"></span>per <span class=\"_ _27\"></span>finalizzare <span class=\"_ _3\"></span>gli <span class=\"_ _27\"></span>investimenti <span class=\"_ _3\"></span><span class=\"ls9\">in</span> <span class=\"_ _3\"></span>partecipazioni <span class=\"_ _27\"></span>e <span class=\"_ _3\"></span><span class=\"ff9\">l\u2019acquisto</span> <span class=\"_ _27\"></span><span class=\"ls16\">di<span class=\"_ _4f\"> </span></span>azioni proprie, <span class=\"lsb\">al</span> netto degli incassi dalle dismissioni e degli incassi di dividendi.<table class=\"s w23f h10c\" id=\"_73deec04-4675-4829-9c85-d43d63f031b9\"><tr><td></td><td></td><td class=\"c x1e9 yd4f w240 h10d\"><div class=\"t m0 x16e h1d yd4e ff2 fsb fc0 sc0 ls0 ws0\">Flusso<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td class=\"c x1ea yd50 waf h1f\"><div class=\"t m0 xdc h1d yd0 ff2 fsb fc0 sc0 ls0 ws0\">Flussi non monetari </div></td><td></td><td></td></tr><tr><td class=\"c x1b8 yd51 wac h6e\"><div class=\"t m0 xa h8 yd2 ff2 fs0 fc0 sc0 ls0 ws0\">euro<span class=\"ffd\"> </span></div></td><td class=\"c x1eb yd51 wad h6e\"><div class=\"t m0 x91 h1d y62e ff2 fsb fc0 sc0 ls0 ws0\">dic-<span class=\"ls4e\">23</span> </div></td><td class=\"c x1ec yd3d w241 h10d\"><div class=\"t m0 x16e h1d yd4e ff2 fsb fc0 sc0 ls0 ws0\">monetario<span class=\"_ _4f\"> </span></div></td><td class=\"c x1ed yd52 w242 h10d\"><div class=\"t m0 x16e h1d yd4e ff2 fsb fc0 sc0 ls0 ws0\">Variazione Area</div></td><td class=\"c x1ee yd52 w243 h10d\"><div class=\"t m0 x16e h1d yd4e ff2 fsb fc0 sc0 ls0 ws0\">Differenze</div></td><td class=\"c x1ef yd52 w244 h10d\"><div class=\"t m0 x16e h1d yd4e ff2 fsb fc0 sc0 ls0 ws0\">Variazione<span class=\"_ _4f\"> </span></div></td><td class=\"c x1f0 yd52 w245 h10d\"><div class=\"t m0 x16e h1d yd4e ff2 fsb fc0 sc0 ls0 ws0\">Altre<span class=\"_ _4f\"> </span></div></td><td class=\"c x1f1 yd51 wb0 h6e\"><div class=\"t m0 x91 h1d y62e ff2 fsb fc0 sc0 ls0 ws0\">dic-<span class=\"ls4e\">24</span> </div></td></tr><tr><td class=\"c x17f yd54 w246 h10d\"><div class=\"t m0 x16e h21 yd53 ff3 fsb fc0 sc0 ls0 ws0\">Indebitamento<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td class=\"c x1f2 yd55 w247 h10d\"><div class=\"t m0 x16e h1d yd4e ff2 fsb fc0 sc0 ls0 ws0\">Consolidamento(*)</div></td><td class=\"c x1f3 yd55 w248 h10d\"><div class=\"t m0 x16e h1d yd4e ff2 fsb fc0 sc0 ls0 ws0\">cambio</div></td><td class=\"c x1ef yd55 w249 h10d\"><div class=\"t m0 x16e h1d yd4e ff2 fsb fc0 sc0 ls0 ws0\">da IFRs 16</div></td><td class=\"c x1f4 yd55 w24a h10d\"><div class=\"t m0 x16e h1d yd4e ff2 fsb fc0 sc0 ls0 ws0\">variazioni<span class=\"_ _4f\"> </span></div></td><td></td></tr><tr><td class=\"c x17f yd56 w24b h10d\"><div class=\"t m0 x16e h21 yd53 ff3 fsb fc0 sc0 ls0 ws0\">finanziario non<span class=\"_ _4f\"> </span></div></td><td class=\"c x1eb yd57 wb5 h23\"><div class=\"t m0 x35 h21 yca ff3 fsb fc0 sc0 ls0 ws0\">94.394.177 </div></td><td class=\"c x1f5 yd57 wb6 h23\"><div class=\"t m0 x35 h21 yca ff3 fsb fc0 sc0 ls0 ws0\">314.061.651 </div></td><td class=\"c x1ea yd57 wb7 h23\"><div class=\"t m0 x2f h21 yca ff3 fsb fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1f6 yd57 wb8 h23\"><div class=\"t m0 x9 h21 yca ff3 fsb fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1f7 yd57 wb9 h23\"><div class=\"t m0 x9 h21 yca ff3 fsb fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1f8 yd57 wba h23\"><div class=\"t m0 x35 h21 yca ff3 fsb fc0 sc0 ls0 ws0\">(88.831.295) </div></td><td class=\"c x1f1 yd57 w27 h23\"><div class=\"t m0 x17 h21 yca ff3 fsb fc0 sc0 ls0 ws0\">319.624.532 </div></td></tr><tr><td class=\"c x17f yd58 w24c h10d\"><div class=\"t m0 x16e h21 yd53 ff3 fsb fc0 sc0 ls0 ws0\">corrente<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f yd59 w246 h10d\"><div class=\"t m0 x16e h21 yd53 ff3 fsb fc0 sc0 ls0 ws0\">Indebitamento<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f yd5a w24d h10d\"><div class=\"t m0 x16e h21 yd53 ff3 fsb fc0 sc0 ls0 ws0\">finanziario<span class=\"_ _4f\"> </span></div></td><td class=\"c x1eb yd5b wb5 h6f\"><div class=\"t m0 x17 h21 yd2 ff3 fsb fc0 sc0 ls0 ws0\">353.363.483 </div></td><td class=\"c x1f5 yd5b wb6 h6f\"><div class=\"t m0 x17 h21 yd2 ff3 fsb fc0 sc0 ls0 ws0\">(317.992.550) </div></td><td class=\"c x1ea yd5b wb7 h6f\"><div class=\"t m0 x2f h21 yd2 ff3 fsb fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1f6 yd5b wb8 h6f\"><div class=\"t m0 x9 h21 yd2 ff3 fsb fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1f7 yd5b wb9 h6f\"><div class=\"t m0 x2d h21 yd2 ff3 fsb fc0 sc0 ls0 ws0\">22.078 </div></td><td class=\"c x1f8 yd5b wba h6f\"><div class=\"t m0 x1c h21 yd2 ff3 fsb fc0 sc0 ls0 ws0\">103.805.288 </div></td><td class=\"c x1f1 yd5b w27 h6f\"><div class=\"t m0 x17 h21 yd2 ff3 fsb fc0 sc0 ls0 ws0\">139.198.298 </div></td></tr><tr><td class=\"c x17f yd5c w24c h10d\"><div class=\"t m0 x16e h21 yd53 ff3 fsb fc0 sc0 ls0 ws0\">corrente<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f yd5d w24e h10d\"><div class=\"t m0 x16e h1d yd4e ff2 fsb fc0 sc0 ls0 ws0\">Passivit\u00e0 nette<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f yd5e w24f h10d\"><div class=\"t m0 x16e h1d yd4e ff2 fsb fc0 sc0 ls0 ws0\">derivanti da<span class=\"_ _4f\"> </span></div></td><td class=\"c x1eb yd5f wb5 h70\"><div class=\"t m0 x17 h1d y617 ff2 fsb fc0 sc0 ls0 ws0\">447.757.659 </div></td><td class=\"c x1f5 yd5f wb6 h70\"><div class=\"t m0 x35 h1d y617 ff2 fsb fc0 sc0 ls0 ws0\">(3.930.899) </div></td><td class=\"c x1ea yd5f wb7 h70\"><div class=\"t m0 x2f h1d y617 ff2 fsb fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1f6 yd5f wb8 h70\"><div class=\"t m0 x9 h1d y617 ff2 fsb fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1f7 yd5f wb9 h70\"><div class=\"t m0 x2d h1d y617 ff2 fsb fc0 sc0 ls0 ws0\">22.078 </div></td><td class=\"c x1f8 yd5f wba h70\"><div class=\"t m0 x31 h1d y617 ff2 fsb fc0 sc0 ls0 ws0\">14.973.993 </div></td><td class=\"c x1f1 yd5f w27 h70\"><div class=\"t m0 x17 h1d y617 ff2 fsb fc0 sc0 ls0 ws0\">458.822.830 </div></td></tr><tr><td class=\"c x17f yd60 w250 h10d\"><div class=\"t m0 x16e h1d yd4e ff2 fsb fc0 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f yd61 w251 h10d\"><div class=\"t m0 x16e h1d yd4e ff2 fsb fc0 sc0 ls0 ws0\">finanziamento<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1b8 yd62 w64 h1f\"><div class=\"t m0 x17 h21 yd0 ff3 fsb fc0 sc0 ls0 ws0\">Liquidit\u00e0 </div></td><td class=\"c x1eb yd62 wb5 h1f\"><div class=\"t m0 x1c h21 yd0 ff3 fsb fc0 sc0 ls0 ws0\">4.881.620 </div></td><td class=\"c x1f5 yd62 wb6 h1f\"><div class=\"t m0 x1c h21 yd0 ff3 fsb fc0 sc0 ls0 ws0\">(1.292.707) </div></td><td class=\"c x1ea yd62 wb7 h1f\"><div class=\"t m0 x2f h21 yd0 ff3 fsb fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1f6 yd62 wb8 h1f\"><div class=\"t m0 x9 h21 yd0 ff3 fsb fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1f7 yd62 wb9 h1f\"><div class=\"t m0 x9 h21 yd0 ff3 fsb fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1f8 yd62 wba h1f\"><div class=\"t m0 xa4 h21 yd0 ff3 fsb fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1f1 yd62 w27 h1f\"><div class=\"t m0 x1c h21 yd0 ff3 fsb fc0 sc0 ls0 ws0\">3.588.913 </div></td></tr><tr><td class=\"c x17f yd63 w252 h10d\"><div class=\"t m0 x16e h21 yd53 ff3 fsb fc0 sc0 ls0 ws0\">Altre attivit\u00e0<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f yd64 w253 h10d\"><div class=\"t m0 x16e h21 yd53 ff3 fsb fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _4f\"> </span></div></td><td class=\"c x1eb yd65 wb5 h23\"><div class=\"t m0 x35 h21 yca ff3 fsb fc0 sc0 ls0 ws0\">34.005.479 </div></td><td class=\"c x1f5 yd65 wb6 h23\"><div class=\"t m0 x1c h21 yca ff3 fsb fc0 sc0 ls0 ws0\">(4.856.861) </div></td><td class=\"c x1ea yd65 wb7 h23\"><div class=\"t m0 x2f h21 yca ff3 fsb fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1f6 yd65 wb8 h23\"><div class=\"t m0 x9 h21 yca ff3 fsb fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1f7 yd65 wb9 h23\"><div class=\"t m0 x9 h21 yca ff3 fsb fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1f8 yd65 wba h23\"><div class=\"t m0 x8c h21 yca ff3 fsb fc0 sc0 ls0 ws0\">3.974.311 </div></td><td class=\"c x1f1 yd65 w27 h23\"><div class=\"t m0 x35 h21 yca ff3 fsb fc0 sc0 ls0 ws0\">33.122.931 </div></td></tr><tr><td class=\"c x17f yd66 w254 h10d\"><div class=\"t m0 x16e h21 yd53 ff3 fsb fc0 sc0 ls0 ws0\">correnti<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f yd67 w255 h10d\"><div class=\"t m0 x16e h1d yd4e ff2 fsb fc0 sc0 ls0 ws0\">Indebitamento<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f yd68 w256 h10d\"><div class=\"t m0 x16e h1d yd4e ff2 fsb fc0 sc0 ls0 ws0\">finanziario<span class=\"_ _4f\"> </span></div></td><td class=\"c x1eb yd69 wb5 h23\"><div class=\"t m0 x17 h1d y638 ff2 fsb fc0 sc0 ls0 ws0\">408.870.559 </div></td><td class=\"c x1f5 yd69 wb6 h23\"><div class=\"t m0 x36 h1d y638 ff2 fsb fc0 sc0 ls0 ws0\">2.218.669 </div></td><td class=\"c x1ea yd69 wb7 h23\"><div class=\"t m0 x2f h1d y638 ff2 fsb fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1f6 yd69 wb8 h23\"><div class=\"t m0 x9 h1d y638 ff2 fsb fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1f7 yd69 wb9 h23\"><div class=\"t m0 x2d h1d y638 ff2 fsb fc0 sc0 ls0 ws0\">22.078 </div></td><td class=\"c x1f8 yd69 wba h23\"><div class=\"t m0 x36 h1d y638 ff2 fsb fc0 sc0 ls0 ws0\">10.999.681 </div></td><td class=\"c x1f1 yd69 w27 h23\"><div class=\"t m0 x17 h1d y638 ff2 fsb fc0 sc0 ls0 ws0\">422.110.986 </div></td></tr><tr><td class=\"c x17f ybae w257 h10d\"><div class=\"t m0 x16e h1d yd4e ff2 fsb fc0 sc0 ls0 ws0\">netto</div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "(22) Crediti tributari<span class=\"_ _4f\"> </span>La<span class=\"ls0\"> voce \u00e8 cos\u00ec composta:</span><table class=\"s w258 h10e\" id=\"_504a794e-699f-4d63-bff5-d52cd9539aca\"><tr><td class=\"c x181 yd6a wa8 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro<span class=\"ff3\"> </span></div></td><td class=\"c x1e4 yd6a wbb h42\"><div class=\"t m0 x91 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2024<span class=\"_ _3\"></span><span class=\"ff3\"> </span></div></td><td class=\"c x1f9 yd6a wbc h42\"><div class=\"t m0 x6c h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2023<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x181 yd6b wa8 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Entro <span class=\"ls35\">12</span> mesi </div></td><td class=\"c x1e4 yd6b wbb h42\"><div class=\"t m0 x77 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">169.645<span class=\"ff13\"> </span></div></td><td class=\"c x1f9 yd6b wbc h42\"><div class=\"t m0 x7f h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">86.102 </div></td></tr><tr><td class=\"c x181 yd6c wa8 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Oltre i 12 mesi </div></td><td class=\"c x1e4 yd6c wbb h42\"><div class=\"t m0 xc0 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">393.442<span class=\"ff13\"> </span></div></td><td class=\"c x1f9 yd6c wbc h42\"><div class=\"t m0 xc2 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">237.433 </div></td></tr></table>I <span class=\"_ _2b\"> </span>crediti <span class=\"_ _2a\"> </span>tributari <span class=\"_ _2b\"> </span>correnti<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>comprendono <span class=\"_ _2a\"> </span>principalmente<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>ritenute <span class=\"_ _2a\"> </span>fiscali <span class=\"_ _2a\"> </span>a <span class=\"_ _2b\"> </span>titolo <span class=\"_ _2b\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>acconto.<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span><span class=\"ls14\">La<span class=\"_ _4f\"> </span></span>componente non corrente <span class=\"ls3\">si</span> riferisce principalmente a ritenute richieste a rimborso.<span class=\"_ _4f\"> </span>(30) Debiti tributari<span class=\"_ _4f\"> </span>La<span class=\"ls0\"> voce risulta cos\u00ec composta:</span><div class=\"gs8\"><table class=\"s w295 h119\" id=\"_bac9a293-f885-4dec-8cf8-991166dc9844\"><tr><td class=\"c x181 ydc0 wde h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro<span class=\"ff3\"> </span></div></td><td class=\"c x238 ydc0 wb7 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2024<span class=\"_ _3\"></span><span class=\"ff3\"> </span></div></td><td class=\"c x239 ydc0 wdf h42\"><div class=\"t m0 x32 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2023<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x181 ydc1 wde h67\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">IRAP </div></td><td class=\"c x238 ydc1 wb7 h67\"><div class=\"t m0 xc2 h13 ydf ff3 fs0 fc0 sc0 ls37 ws0\">968<span class=\"ls0\"> </span></div></td><td class=\"c x239 ydc1 wdf h67\"><div class=\"t m0 xc2 h13 ydf ff3 fs0 fc0 sc0 ls0 ws0\">11.747 </div></td></tr><tr><td class=\"c x181 ydc2 wde h66\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">IVA </div></td><td class=\"c x238 ydc2 wb7 h66\"><div class=\"t m0 xce h13 ydf ff3 fs0 fc0 sc0 ls0 ws0\">1.314 </div></td><td class=\"c x239 ydc2 wdf h66\"><div class=\"t m0 x3f h13 ydf ff3 fs0 fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x181 ydc3 wde h66\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Ritenute e altri d<span class=\"_ _3\"></span>ebiti tributari </div></td><td class=\"c x238 ydc3 wb7 h66\"><div class=\"t m0 xc0 h13 ydf ff3 fs0 fc0 sc0 ls0 ws0\">74.223 </div></td><td class=\"c x239 ydc3 wdf h66\"><div class=\"t m0 xc2 h13 ydf ff3 fs0 fc0 sc0 ls0 ws0\">64.496 </div></td></tr><tr><td class=\"c x181 ydc4 wde h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x238 ydc4 wb7 h42\"><div class=\"t m0 x1f h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">76.505 </div></td><td class=\"c x239 ydc4 wdf h42\"><div class=\"t m0 xc2 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">76.243 </div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "(23) Attivit\u00e0 e passivit\u00e0 per imposte anticipate e differite<span class=\"_ _4f\"> </span>La<span class=\"ls0\"> tabella seguente illustra <span class=\"ls9\">la</span> composizione della voce <span class=\"lsb\">al</span> <span class=\"ls9\">31</span> dicembre <span class=\"ls9\">2024</span> e <span class=\"lsb\">al</span> <span class=\"ls9\">31</span> dicembre <span class=\"ls9\">2023:</span></span><table class=\"s w259 h10f\" id=\"_fad6b51c-657f-44df-b324-4db2092fa809\"><tr><td></td><td class=\"c x1fa yd6d wbe h1f\"><div class=\"t m0 x83 h1d yd0 ff2 fsb fc0 sc0 ls0 ws0\">Attivit\u00e0 </div></td><td></td><td></td><td class=\"c x1fb yd6d wbf h1f\"><div class=\"t m0 x2f h1d yd0 ff2 fsb fc0 sc0 ls0 ws0\">Passivit\u00e0 </div></td><td class=\"c x1d7 yd6d wc0 h1f\"><div class=\"t m0 x67 h1d yd0 ff2 fsb fc0 sc0 ls0 ws0\">Netto </div></td><td></td></tr><tr><td class=\"c x1b8 yd6e wbd h71\"><div class=\"t m0 x17 h1d yd0 ff2 fsb fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x1fa yd6e wc1 h71\"><div class=\"t m0 x34 h1d y353 ff2 fsb fc0 sc0 ls0 ws0\">31/12/2024 </div></td><td class=\"c x1fc yd6e wc2 h71\"><div class=\"t m0 x17 h1d y353 ff2 fsb fc0 sc0 ls0 ws0\">31/12/2023 </div></td><td class=\"c x1fb yd6e wc3 h71\"><div class=\"t m0 x1c h1d y353 ff2 fsb fc0 sc0 ls0 ws0\">31/12/2024 </div></td><td class=\"c x1fd yd6e wc4 h71\"><div class=\"t m0 x91 h1d y353 ff2 fsb fc0 sc0 ls0 ws0\">31/12/2023 </div></td><td class=\"c x1d7 yd6e w99 h71\"><div class=\"t m0 x31 h1d y353 ff2 fsb fc0 sc0 ls0 ws0\">31/12/2024 </div></td><td class=\"c x1d8 yd6e w8f h71\"><div class=\"t m0 x31 h1d y353 ff2 fsb fc0 sc0 ls0 ws0\">31/12/2023 </div></td></tr><tr><td class=\"c x17f yd70 w25a h110\"><div class=\"t m0 x16e h21 yd6f ff3 fsb fc0 sc0 ls0 ws0\">Partecipazioni valutate FVOCI e<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f yd71 w25b h110\"><div class=\"t m0 x16e h21 yd6f ff3 fsb fc0 sc0 ls0 ws0\">part. valutate con il metodo del<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f yd72 w25c h110\"><div class=\"t m0 x16e h21 yd6f ff3 fsb fc0 sc0 ls0 ws0\">PN<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td class=\"c x1fb yd73 wc3 h23\"><div class=\"t m0 x1c h21 yd0 ff3 fsb fc0 sc0 ls0 ws0\">(13.868.562) </div></td><td class=\"c x1fd yd73 wc4 h23\"><div class=\"t m0 x91 h21 yd0 ff3 fsb fc0 sc0 ls0 ws0\">(13.139.504) </div></td><td class=\"c x1d7 yd73 w99 h23\"><div class=\"t m0 x31 h21 yd0 ff3 fsb fc0 sc0 ls0 ws0\">(13.868.562) </div></td><td class=\"c x1d8 yd73 w8f h23\"><div class=\"t m0 x31 h21 yd0 ff3 fsb fc0 sc0 ls0 ws0\">(13.139.504) </div></td></tr><tr><td class=\"c x1b8 yd74 wc5 h22\"><div class=\"t m0 x17 h21 yc9 ff3 fsb fc0 sc0 ls0 ws0\">Altre attivit\u00e0/passivit\u00e0 </div></td><td class=\"c x1fe yd74 wc6 h22\"><div class=\"t m0 x26 h21 yc9 ff3 fsb fc0 sc0 ls0 ws0\">9.196.464 </div></td><td class=\"c x1fc yd74 wc2 h22\"><div class=\"t m0 x2d h21 yc9 ff3 fsb fc0 sc0 ls0 ws0\">9.101.514 </div></td><td></td><td></td><td class=\"c x1d7 yd74 w99 h22\"><div class=\"t m0 x29 h21 yc9 ff3 fsb fc0 sc0 ls0 ws0\">9.196.464 </div></td><td class=\"c x1d8 yd74 w8f h22\"><div class=\"t m0 x29 h21 yc9 ff3 fsb fc0 sc0 ls0 ws0\">9.101.515 </div></td></tr><tr><td class=\"c x1b8 yd75 wbd h1f\"><div class=\"t m0 x17 h1d yd0 ff2 fsb fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1fa yd75 wc1 h1f\"><div class=\"t m0 xa4 h1d yd0 ff2 fsb fc0 sc0 ls0 ws0\">9.196.464 </div></td><td class=\"c x1fc yd75 wc2 h1f\"><div class=\"t m0 x91 h1d yd0 ff2 fsb fc0 sc0 ls0 ws0\">9.101.514 </div></td><td class=\"c x1fb yd75 wc3 h1f\"><div class=\"t m0 x35 h1d yd0 ff2 fsb fc0 sc0 ls0 ws0\">(13.868.562) </div></td><td class=\"c x1fd yd75 wc4 h1f\"><div class=\"t m0 x2d h1d yd0 ff2 fsb fc0 sc0 ls0 ws0\">(13.139.504) </div></td><td class=\"c x1d7 yd75 w99 h1f\"><div class=\"t m0 x8c h1d yd0 ff2 fsb fc0 sc0 ls0 ws0\">(4.672.098) </div></td><td class=\"c x1d8 yd75 w8f h1f\"><div class=\"t m0 x8c h1d yd0 ff2 fsb fc0 sc0 ls0 ws0\">(4.037.989) </div></td></tr></table>I movimenti delle attivit\u00e0 e delle passivit\u00e0 fiscali sono stati i seguenti:<table class=\"s w265 h112\" id=\"_a59ba866-1be5-4278-a702-f222d495b0e0\"><tr><td></td><td></td><td class=\"c x20c yd7c w266 h10d\"><div class=\"t m0 x16e h1d yd4e ff2 fsb fc0 sc0 ls0 ws0\">Movimenti a</div></td><td class=\"c x20d yd7c w266 h10d\"><div class=\"t m0 x16e h1d yd4e ff2 fsb fc0 sc0 ls0 ws0\">Movimenti a</div></td><td></td></tr><tr><td></td><td class=\"c x20e yd7d wc8 h23\"><div class=\"t m0 x7e h1d yd9 ff2 fsb fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x24 h1d yca ff2 fsb fc0 sc0 ls4e ws0\">31<span class=\"ls0\"> dicembre </span>2023<span class=\"ls0\"> </span></div></td><td class=\"c x20f yd7e w267 h10d\"><div class=\"t m0 x16e h1d yd4e ff2 fsb fc0 sc0 ls0 ws0\">conto<span class=\"_ _4f\"> </span></div></td><td class=\"c x210 yd7e w268 h10d\"><div class=\"t m0 x16e h1d yd4e ff2 fsb fc0 sc0 ls0 ws0\">patrimonio</div></td><td class=\"c x211 yd7d wcb h23\"><div class=\"t m0 xe5 h1d yd9 ff2 fsb fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x91 h1d yca ff2 fsb fc0 sc0 ls4e ws0\">31<span class=\"ls0\"> dicembre </span>2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1b8 yd7d wc7 h23\"><div class=\"t m0 x17 h1d yd0 ff2 fsb fc0 sc0 ls0 ws0\">euro </div></td><td></td><td class=\"c x212 yd7f w269 h10d\"><div class=\"t m0 x16e h1d yd4e ff2 fsb fc0 sc0 ls0 ws0\">economico<span class=\"_ _4f\"> </span></div></td><td class=\"c x213 yd7f w257 h10d\"><div class=\"t m0 x16e h1d yd4e ff2 fsb fc0 sc0 ls0 ws0\">netto<span class=\"_ _4f\"> </span></div></td><td></td></tr><tr><td class=\"c x17f yd71 w26a h110\"><div class=\"t m0 x16e h21 yd6f ff3 fsb fc0 sc0 ls0 ws0\">Partecipazioni valutate FVOCI e part.<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f yd72 w26b h10d\"><div class=\"t m0 x16e h21 yd53 ff3 fsb fc0 sc0 ls0 ws0\">valutate con il metodo del PN<span class=\"_ _4f\"> </span></div></td><td class=\"c x20e yd80 wc8 h24\"><div class=\"t m0 x7d h21 yd0 ff3 fsb fc0 sc0 ls0 ws0\">(13.139.504) </div></td><td class=\"c x214 yd80 wc9 h24\"><div class=\"t m0 x27 h21 yd0 ff3 fsb fc0 sc0 ls0 ws0\">(359.810) </div></td><td class=\"c x215 yd80 wca h24\"><div class=\"t m0 x7c h21 yd0 ff3 fsb fc0 sc0 ls0 ws0\">(369.248) </div></td><td class=\"c x211 yd80 wcb h24\"><div class=\"t m0 x8f h21 yd0 ff3 fsb fc0 sc0 ls0 ws0\">(13.868.562) </div></td></tr><tr><td class=\"c x1b8 yd81 wc7 h22\"><div class=\"t m0 x17 h21 yc9 ff3 fsb fc0 sc0 ls0 ws0\">Altre attivit\u00e0/passivit\u00e0 </div></td><td class=\"c x20e yd81 wc8 h22\"><div class=\"t m0 x6b h21 yc9 ff3 fsb fc0 sc0 ls0 ws0\">9.101.515 </div></td><td class=\"c x214 yd81 wc9 h22\"><div class=\"t m0 x33 h21 yc9 ff3 fsb fc0 sc0 ls0 ws0\">94.950 </div></td><td class=\"c x215 yd81 wca h22\"><div class=\"t m0 xc1 h21 yc9 ff3 fsb fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x211 yd81 wcb h22\"><div class=\"t m0 x67 h21 yc9 ff3 fsb fc0 sc0 ls0 ws0\">9.196.464 </div></td></tr><tr><td class=\"c x1b8 yd82 wc7 h1f\"><div class=\"t m0 x17 h1d yd0 ff2 fsb fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x20e yd82 wc8 h1f\"><div class=\"t m0 x2f h1d yd0 ff2 fsb fc0 sc0 ls0 ws0\">(4.037.989) </div></td><td class=\"c x214 yd82 wc9 h1f\"><div class=\"t m0 xa4 h1d yd0 ff2 fsb fc0 sc0 ls0 ws0\">(264.861) </div></td><td class=\"c x215 yd82 wca h1f\"><div class=\"t m0 x81 h1d yd0 ff2 fsb fc0 sc0 ls0 ws0\">(369.248) </div></td><td class=\"c x211 yd82 wcb h1f\"><div class=\"t m0 x7d h1d yd0 ff2 fsb fc0 sc0 ls0 ws0\">(4.672.098) </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "<div class=\"c w2 h0 gs4\"><div class=\"t m0 x2 h6 y215 ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h3 y4f9 ff2 fs1 fc0 sc0 ls0 ws0\">(24) Capitale sociale<span class=\"_ _4f\"> </span> </div><div class=\"t m0 x2 h6 y64d ff3 fs1 fc0 sc0 ls0 ws0\">Il capitale sociale di TIP S.p.A. \u00e8 cos\u00ec composto: </div></div><div class=\"gs5\"><table class=\"s w25d h109\" id=\"_6fb6feac-fb3d-4df3-810a-3eba026a5f21\"><tr><td class=\"c x1ad yd76 wa8 h43\"><div class=\"t m0 x1 h8 y32c ff2 fs0 fc0 sc0 ls4 ws0\">  <span class=\"ls0\">Azioni</span><span class=\"ls0\"><span class=\"ff3\"> </span></span></div></td><td class=\"c x1ff yd76 wcc h43\"><div class=\"t m0 x41 h8 y32c ff2 fs0 fc0 sc0 ls4 ws0\">            <span class=\"ls0\">Numero</span><span class=\"ls0\"><span class=\"ff3\"> </span></span></div></td></tr><tr><td class=\"c x1ad yd77 wa8 h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">azioni ordinarie<span class=\"_ _3\"></span> </div></td><td class=\"c x1ff yd77 wcc h43\"><div class=\"t m0 x4d h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">184.379.301 </div></td></tr><tr><td class=\"c x1ad yd78 wa8 h43\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1ff yd78 wcc h43\"><div class=\"t m0 x4a h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">184.379.301 </div></td></tr></table></div><div class=\"c w2 h0 gs4\"><div class=\"t m0 x2 h6 y64f ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h6 y650 ff3 fs1 fc0 sc0 ls8 ws0\">Il<span class=\"ls0\"> <span class=\"_ _27\"></span>capitale <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>ociale <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>TIP <span class=\"_ _27\"></span>S.p.A. <span class=\"_ _3\"></span>risulta<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>pari <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>euro <span class=\"_ _3\"></span><span class=\"ls9\">95.877.236,52,</span> <span class=\"_ _3\"></span>rappres<span class=\"_ _3\"></span>entato <span class=\"_ _3\"></span>da <span class=\"_ _27\"></span>n. <span class=\"_ _3\"></span><span class=\"ls9\">184.379.301<span class=\"_ _4f\"> </span></span></span><span class=\"ls0\"> </span></div><div class=\"t m0 x2 h6 y367 ff3 fs1 fc0 sc0 ls0 ws0\">azioni ordinarie.<span class=\"_ _4f\"> </span> </div><div class=\"t m0 x2 h6 y651 ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h6 y652 ff3 fs1 fc0 sc0 ls0 ws0\">Le <span class=\"_ _28\"></span>azioni <span class=\"_ _28\"></span>proprie <span class=\"_ _28\"></span>in <span class=\"_ _28\"></span>portafoglio <span class=\"_ _28\"></span>al <span class=\"_ _28\"></span>31 <span class=\"_ _28\"></span>dicembre <span class=\"_ _28\"></span>2024 <span class=\"_ _28\"></span>erano <span class=\"_ _28\"></span>n. <span class=\"_ _28\"></span>19.<span class=\"ls9\">623</span>.<span class=\"ls9\">673</span> <span class=\"_ _28\"></span>pari <span class=\"_ _4a\"></span>al <span class=\"_ _28\"></span><span class=\"ls9\">10<span class=\"ls0\">,</span>643<span class=\"ls0\">% <span class=\"_ _28\"></span>del <span class=\"_ _4a\"></span>ca<span class=\"_ _3\"></span>pitale<span class=\"_ _4f\"> </span></span></span><span class=\"ls9\"><span class=\"ls0\"> </span></span></div><div class=\"t m0 x2 h6 y653 ff3 fs1 fc0 sc0 ls0 ws0\">sociale. Le azioni in circolazione al 31 dicembre <span class=\"ls9\">202</span>4 erano quindi n. 164.755.<span class=\"ls9\">628</span>. </div></div><div class=\"gs6\"><table class=\"s w25e h111\" id=\"_6e34a538-4ef8-4236-bedb-63ed47972cf0\"><tr><td class=\"c x17f yd79 w25f he0\"><div class=\"t m0 x16e h13 yc1e ff3 fs0 fc0 sc0 ls0 ws0\">n. azioni proprie al 1<span class=\"_ _4f\"> </span></div></td><td class=\"c x201 yd79 w260 he0\"><div class=\"t m0 x16e h13 yc1e ff3 fs0 fc0 sc0 ls0 ws0\">n. azioni acquisite al 31<span class=\"_ _4f\"> </span></div></td><td class=\"c x202 yd79 w261 he0\"><div class=\"t m0 x16e h13 yc1e ff3 fs0 fc0 sc0 ls0 ws0\">n. azioni cedute al 3<span class=\"_ _3\"></span>1<span class=\"_ _4f\"> </span></div></td><td class=\"c x203 yd79 w262 he0\"><div class=\"t m0 x16e h13 yc1e ff3 fs0 fc0 sc0 ls0 ws0\">n. azioni proprie al 31<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x204 yd7a w263 he0\"><div class=\"t m0 x16e h13 yc1e ff3 fs0 fc0 sc0 ls0 ws0\">gennaio 2024<span class=\"_ _4f\"> </span></div></td><td class=\"c x205 yd7a w264 he0\"><div class=\"t m0 x16e h13 yc1e ff3 fs0 fc0 sc0 ls0 ws0\">dicembre 202<span class=\"_ _3\"></span>4<span class=\"_ _4f\"> </span></div></td><td class=\"c x206 yd7a w264 he0\"><div class=\"t m0 x16e h13 yc1e ff3 fs0 fc0 sc0 ls0 ws0\">dicembre 202<span class=\"_ _3\"></span>4<span class=\"_ _4f\"> </span></div></td><td class=\"c x207 yd7a w264 he0\"><div class=\"t m0 x16e h13 yc1e ff3 fs0 fc0 sc0 ls0 ws0\">dicembre 202<span class=\"_ _3\"></span>4<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x208 yd7b wcd h50\"><div class=\"t m0 x2e h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">18.672.951 </div></td><td class=\"c x209 yd7b wce h50\"><div class=\"t m0 x8f h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">1.284.016 </div></td><td class=\"c x20a yd7b w79 h50\"><div class=\"t m0 x2e h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">333.294 </div></td><td class=\"c x20b yd7b wcf h50\"><div class=\"t m0 x81 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">19.6<span class=\"ls37\">23</span>.6<span class=\"ls37\">73</span> </div></td></tr></table></div><div class=\"c w2 h0 gs4\"><div class=\"t m0 x2 h6 y656 ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h6 y657 ff9 fs1 fc0 sc0 ls0 ws0\">Le <span class=\"_ _27\"></span>azioni <span class=\"_ _27\"></span>cedute <span class=\"_ _3\"></span>si <span class=\"_ _27\"></span>riferiscono <span class=\"_ _27\"></span>all\u2019assegnazione <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>azioni <span class=\"_ _27\"></span>ad <span class=\"_ _27\"></span>amministratori <span class=\"_ _3\"></span>e <span class=\"_ _27\"></span>dipendenti <span class=\"_ _27\"></span>a <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>eguito<span class=\"_ _4f\"> </span> </div><div class=\"t m0 x2 h6 y658 ff9 fs1 fc0 sc0 ls0 ws0\">dell\u2019esercizio di <span class=\"ffd\">Unit<span class=\"ff3\"> per</span> perf<span class=\"ls8\">or</span>mance share<span class=\"ff3\">.<span class=\"_ _4f\"> </span></span></span><span class=\"ffd\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x2 h6 y659 ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h6 y65a ff3 fs1 fc0 sc0 ls0 ws0\">Seguono informazioni complementari relative al patrimonio netto al 31 dicembre 2024. </div><div class=\"t m0 x2 h6 y97 ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h3 y98 ff2 fs1 fc0 sc0 ls8 ws0\">(2<span class=\"ls0\">5) Riserve<span class=\"_ _4f\"> </span></span><span class=\"ls0\"> </span></div><div class=\"t m0 x2 h30 y99 ffd fs1 fc0 sc0 ls0 ws0\">Riserva sovrapprezzo azioni  </div><div class=\"t m0 x2 h6 y65b ff3 fs1 fc0 sc0 ls0 ws0\">Ammonta <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span><span class=\"ls9\">264.953.239</span> e <span class=\"_ _3\"></span><span class=\"ls3\">si</span> \u00e8<span class=\"_ _3\"></span> ridotta <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>seg<span class=\"_ _3\"></span>uito <span class=\"_ _3\"></span><span class=\"ff9\">dell\u2019esercizio</span> di<span class=\"_ _3\"></span><span class=\"ffd\"> Un<span class=\"_ _3\"></span>it</span> per <span class=\"_ _3\"></span><span class=\"ffd\">p<span class=\"_ _3\"></span>erformance sha<span class=\"_ _3\"></span>re</span> gi\u00e0<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>citato<span class=\"_ _4f\"> </span> </div></div>in<span class=\"ls0\"> precedenza.<span class=\"_ _4f\"> </span></span>Riserva legale<span class=\"_ _4f\"> </span>Ammonta a 19.175.447 <span class=\"lsc\">ed</span> \u00e8 rimasta invariata rispetto <span class=\"lsb\">al</span> <span class=\"ls9\">31</span> dicembre 2023.<span class=\"_ _4f\"> </span>Riserva <span class=\"ls14\">FV</span>OCI senza rigiro a conto economico<span class=\"_ _4f\"> </span>La<span class=\"ls0\"> <span class=\"_ _27\"></span>riserva <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _27\"></span>positiva <span class=\"_ _3\"></span><span class=\"lsc\">ed</span> <span class=\"_ _3\"></span>ammonta <span class=\"_ _27\"></span><span class=\"lsb\">ad</span> <span class=\"_ _3\"></span>euro <span class=\"_ _27\"></span><span class=\"ls9\">408</span>.507.<span class=\"ls9\">109.</span> <span class=\"_ _3\"></span><span class=\"ls9\">Si</span> <span class=\"_ _3\"></span>riferisce <span class=\"_ _27\"></span>alle <span class=\"_ _3\"></span>variazioni <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span><span class=\"ffd\">fair <span class=\"_ _27\"></span>value</span> <span class=\"_ _3\"></span>degli<span class=\"_ _4f\"> </span></span>investimenti <span class=\"_ _5\"></span><span class=\"ls9\">in</span> <span class=\"_ _5\"></span><span class=\"ffd\">equity</span> <span class=\"_ _5\"></span><span class=\"lsb\">al</span> <span class=\"_ _5\"></span>netto <span class=\"_ _5\"></span><span class=\"ff9\">dell\u2019effetto</span> <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>relative <span class=\"_ _5\"></span>impos<span class=\"_ _3\"></span>te <span class=\"_ _5\"></span>differite. <span class=\"_ _5\"></span>Dalla <span class=\"_ _5\"></span>riserva <span class=\"_ _5\"></span>sono <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>tati<span class=\"_ _4f\"> </span>riclassificati <span class=\"_ _4\"> </span>agli  utili<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>portati  a <span class=\"_ _4\"> </span>nuovo <span class=\"_ _4\"> </span>gli <span class=\"_ _1a\"> </span>importi <span class=\"_ _4\"> </span>riferiti <span class=\"_ _4\"> </span>a<span class=\"_ _3\"></span>lle <span class=\"_ _1a\"> </span>plusvalenze <span class=\"_ _4\"> </span>realizzate <span class=\"_ _4\"> </span><span class=\"ls3\">su</span> <span class=\"_ _1a\"> </span>parziali<span class=\"_ _4f\"> </span>disinvestimenti  di <span class=\"_ _4\"> </span>partecipazioni<span class=\"_ _3\"></span> <span class=\"_ _1a\"> </span>che  <span class=\"ls9\">in</span> <span class=\"_ _4\"> </span>applicazione  <span class=\"ff9\">dell\u2019IFRS</span>  9 <span class=\"_ _4\"> </span>non  sono <span class=\"_ _1a\"> </span>riversati  a <span class=\"_ _4\"> </span>conto<span class=\"_ _4f\"> </span>economico.<table class=\"s w26c h113\" id=\"_44591c8c-bec8-472e-ac0d-87521f353d96\"><tr><td></td><td class=\"c x216 yd83 w26d he0\"><div class=\"t m0 x16e h8 yb7f ff2 fs0 fc0 sc0 ls0 ws0\">Valore a<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td class=\"c x217 yd84 w26e he0\"><div class=\"t m0 x16e h8 yb7f ff2 fs0 fc0 sc0 ls0 ws0\">Valore a<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x1b8 yd85 wd0 h72\"><div class=\"t m0 x17 h8 y665 ff2 fs0 fc0 sc0 ls0 ws0\">euro       <span class=\"_ _3\"></span>                     </div></td><td class=\"c x218 yd86 w26f he0\"><div class=\"t m0 x16e h8 yb7f ff2 fs0 fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _4f\"> </span></div></td><td class=\"c x1cc yd85 wd2 h72\"><div class=\"t m0 x3a h8 y665 ff2 fs0 fc0 sc0 ls0 ws0\">Variazione </div></td><td class=\"c x219 yd85 wd3 h72\"><div class=\"t m0 x35 h8 y665 ff2 fs0 fc0 sc0 ls0 ws0\">Rigiri a utili a nuovo<span class=\"_ _3\"></span> </div></td><td class=\"c x21a yd87 w270 he0\"><div class=\"t m0 x16e h8 yb7f ff2 fs0 fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _4f\"> </span></div></td></tr><tr><td></td><td class=\"c x21b yd88 w271 he0\"><div class=\"t m0 x16e h8 yb7f ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td class=\"c x21c yd85 wae h6b\"><div class=\"t m0 x31 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1b8 yd89 wd0 h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Capogruppo e consolida<span class=\"_ _3\"></span>te </div></td><td class=\"c x21d yd89 wd1 h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">433.730.547 </div></td><td class=\"c x1cc yd89 wd2 h43\"><div class=\"t m0 x7c h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">14.804.920 </div></td><td class=\"c x219 yd89 wd3 h43\"><div class=\"t m0 xa4 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(24.266.455) </div></td><td class=\"c x21c yd89 wae h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">424.269.012 </div></td></tr><tr><td class=\"c x17f yd8a w272 hdf\"><div class=\"t m0 x16e h13 yb76 ff3 fs0 fc0 sc0 ls0 ws0\">Partecipazioni valutate c<span class=\"_ _3\"></span>on il<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f yd8b w273 hdf\"><div class=\"t m0 x16e h13 yb76 ff3 fs0 fc0 sc0 ls0 ws0\">metodo del patrimoni<span class=\"_ _3\"></span>o netto</div></td><td class=\"c x21d yd8c wd1 h46\"><div class=\"t m0 x71 h13 y32e ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x21 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(9.982.044) </div></td><td></td><td></td><td class=\"c x21c yd8c wae h46\"><div class=\"t m0 x27 h13 y32e ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x21 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(9.982.044) </div></td></tr><tr><td class=\"c x1b8 yd8d wd0 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Effetto fiscale </div></td><td class=\"c x21d yd8d wd1 h42\"><div class=\"t m0 x21 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(5.638.239) </div></td><td class=\"c x1cc yd8d wd2 h42\"><div class=\"t m0 x33 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(476.331) </div></td><td class=\"c x219 yd8d wd3 h42\"><div class=\"t m0 x8f h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">334.710 </div></td><td class=\"c x21c yd8d wae h42\"><div class=\"t m0 x21 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(5.779.859) </div></td></tr><tr><td class=\"c x1b8 yd8e wd0 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x21d yd8e wd1 h42\"><div class=\"t m0 xa3 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">418.110.265 </div></td><td class=\"c x1cc yd8e wd2 h42\"><div class=\"t m0 x7c h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">14.328.589 </div></td><td class=\"c x219 yd8e wd3 h42\"><div class=\"t m0 x6c h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">(23.931.745) </div></td><td class=\"c x21c yd8e wae h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">408.507.109 </div></td></tr></table>Per <span class=\"_ _3\"></span><span class=\"ls9\">il</span> <span class=\"_ _3\"></span>dettaglio <span class=\"_ _27\"></span>delle <span class=\"_ _3\"></span>variazioni <span class=\"_ _3\"></span><span class=\"ls3\">si</span> <span class=\"_ _3\"></span>veda <span class=\"_ _3\"></span>quanto <span class=\"_ _27\"></span>descritto <span class=\"ff9\">a<span class=\"_ _3\"></span>ll\u2019allegato</span> <span class=\"_ _3\"></span>2 <span class=\"_ _27\"></span>e <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>nota <span class=\"_ _3\"></span>13 <span class=\"_ _27\"></span>(Partecipazioni<span class=\"_ _4f\"> </span>valutate <span class=\"_ _28\"></span>a <span class=\"_ _2\"></span>FVO<span class=\"_ _2\"></span>CI) <span class=\"_ _28\"></span>nonch\u00e9 <span class=\"_ _28\"></span>alla <span class=\"_ _28\"></span>nota<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>14 <span class=\"_ _28\"></span>(Partecipazioni <span class=\"_ _28\"></span>valutate <span class=\"_ _28\"></span>con <span class=\"_ _2\"></span><span class=\"ls9\">il<span class=\"ls0\"> <span class=\"_ _28\"></span>metodo <span class=\"_ _28\"></span>del <span class=\"_ _28\"></span>patrimonio <span class=\"_ _28\"></span>netto).<span class=\"_ _4f\"> </span></span></span>Riserva OCI con rigiro a conto economico<span class=\"_ _4f\"> </span>La <span class=\"_ _28\"></span>riserva <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _28\"></span>pos<span class=\"_ _3\"></span>itiva <span class=\"_ _28\"></span>ed <span class=\"_ _28\"></span>ammonta <span class=\"_ _28\"></span>ad <span class=\"_ _28\"></span>euro <span class=\"_ _2\"></span><span class=\"ls9\">3.182<span class=\"ls0\">.</span>00<span class=\"ls0\">7. <span class=\"_ _4a\"></span>Si <span class=\"_ _2\"></span>riferisce <span class=\"_ _28\"></span>principalmente <span class=\"_ _28\"></span>a <span class=\"_ _28\"></span>quote <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>va<span class=\"_ _3\"></span>riazione<span class=\"_ _4f\"> </span></span></span>di <span class=\"_ _27\"></span>riserva <span class=\"_ _29\"></span>OCI <span class=\"_ _27\"></span>di <span class=\"_ _29\"></span>partecipazioni <span class=\"_ _27\"></span>valutate <span class=\"_ _29\"></span>col <span class=\"_ _27\"></span>metodo <span class=\"_ _27\"></span>del <span class=\"_ _29\"></span>patrimonio <span class=\"_ _27\"></span>netto<span class=\"_ _3\"></span> <span class=\"_ _27\"></span><span class=\"lsc\">e <span class=\"_ _27\"></span></span>alle <span class=\"_ _29\"></span>variazioni <span class=\"_ _27\"></span>di <span class=\"_ _29\"></span><span class=\"ffd\">fair<span class=\"_ _4f\"> </span></span>value<span class=\"ff3\"> <span class=\"_ _27\"></span>dei <span class=\"_ _29\"></span>titoli <span class=\"_ _29\"></span>acquisiti <span class=\"_ _27\"></span>come <span class=\"_ _27\"></span>impiego <span class=\"_ _29\"></span>temporaneo <span class=\"_ _27\"></span>di <span class=\"_ _29\"></span>liquidit\u00e0. <span class=\"_ _29\"></span>La <span class=\"_ _29\"></span>relativa <span class=\"_ _27\"></span>riserva <span class=\"_ _29\"></span>di <span class=\"_ _5\"></span></span>fair <span class=\"_ _27\"></span>value<span class=\"ff3\"> <span class=\"_ _29\"></span>sar\u00e0<span class=\"_ _4f\"> </span></span>riversata a conto economico al momento della vendita del titolo sottostante.<span class=\"_ _4f\"> </span>Riserva per acquisto azioni proprie<span class=\"_ _4f\"> </span>La riserva \u00e8 negativa ed ammonta ad euro 1<span class=\"ls9\">31</span>.<span class=\"ls9\">358</span>.<span class=\"ls9\">694</span>.<span class=\"_ _4f\"> </span>Altre riserve<span class=\"_ _4f\"> </span>Sono <span class=\"_ _a\"></span>negative <span class=\"_ _a\"></span>complessivamente <span class=\"_ _a\"></span>per <span class=\"_ _a\"> </span>euro <span class=\"_ _a\"> </span><span class=\"ls9\">10</span>.<span class=\"ls9\">595</span>.<span class=\"ls9\">931</span>. <span class=\"_ _a\"></span>Si <span class=\"_ _a\"></span>riferiscono <span class=\"_ _a\"></span>principalmente <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>quote <span class=\"_ _a\"> </span>di<span class=\"_ _4f\"> </span>variazioni <span class=\"_ _2c\"> </span>negative <span class=\"_ _1d\"> </span>di <span class=\"_ _2c\"> </span>riserve <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>partecipazioni <span class=\"_ _2c\"> </span>valutate <span class=\"_ _2c\"> </span>col <span class=\"_ _1d\"> </span>metodo <span class=\"_ _2c\"> </span>del <span class=\"_ _2c\"> </span>patrimonio <span class=\"_ _2c\"> </span>netto.<span class=\"_ _4f\"> </span>Comprendono la riserva per assegnazione di <span class=\"ffd\">Unit</span> relative ai piani di <span class=\"ffd\">performance share</span>.<span class=\"_ _4f\"> </span>Riserva IFRS business combination<span class=\"_ _4f\"> </span>La<span class=\"ls0\"> riserva \u00e8 negativa <span class=\"lsc\">ed</span> ammonta <span class=\"lsb\">ad</span> euro <span class=\"ls9\">483.655,</span> invariata rispetto <span class=\"lsb\">al</span> <span class=\"ls9\">31</span> dicembre <span class=\"ls9\">202</span>3.<span class=\"_ _4f\"> </span></span>Avanzo di fusione<span class=\"_ _4f\"> </span>L\u2019avanzo <span class=\"_ _29\"></span>di <span class=\"_ _27\"></span>fusione <span class=\"_ _29\"></span>ammonta <span class=\"_ _27\"></span>ad <span class=\"_ _29\"></span>euro <span class=\"_ _29\"></span>5.060.152, <span class=\"_ _29\"></span>riveniente <span class=\"_ _29\"></span>dall\u2019operazione <span class=\"_ _27\"></span>di <span class=\"_ _29\"></span>incorporazione <span class=\"_ _29\"></span>di<span class=\"_ _4f\"> </span>Secontip S.p.A. in TIP S.p.A. <span class=\"ff9\">all\u20191</span> gennaio 2011. Utili (perdite) a nuovo<span class=\"_ _4f\"> </span>Gli utili a nuovo ammontano ad euro 690.662.307 e sono aumentati, rispetto al 31 dicembre 202<span class=\"ls9\">3,<span class=\"_ _4f\"> </span></span>a <span class=\"_ _2\"></span>seguito <span class=\"_ _28\"></span>dell\u2019allocazione <span class=\"_ _2\"></span>dell\u2019utile <span class=\"_ _28\"></span>dell\u2019esercizio <span class=\"_ _2\"></span>202<span class=\"ff3\">3 <span class=\"_ _2\"></span>e <span class=\"_ _28\"></span>della <span class=\"_ _2\"></span>riclassifica <span class=\"_ _28\"></span>dalla <span class=\"_ _2\"></span>riserva <span class=\"_ _2\"></span>di <span class=\"_ _28\"></span><span class=\"ffd\">fair <span class=\"_ _2\"></span>value<span class=\"ff3\"> <span class=\"_ _28\"></span>OCI<span class=\"_ _4f\"> </span></span></span></span>senza <span class=\"_ _2f\"> </span>rigiro <span class=\"_ _2f\"> </span>a <span class=\"_ _10\"> </span>conto <span class=\"_ _2f\"> </span>economico <span class=\"_ _2f\"> </span>degli <span class=\"_ _2f\"> </span>importi <span class=\"_ _2f\"> </span>riferiti <span class=\"_ _2f\"> </span>alle <span class=\"_ _10\"> </span>plusvalenze <span class=\"_ _2f\"> </span>realizzate <span class=\"_ _2f\"> </span>su <span class=\"_ _2f\"> </span>parziali<span class=\"_ _4f\"> </span>disinvestimenti di partecipazioni che non sono transitati a conto economico, a<span class=\"_ _3\"></span>l netto dei dividendi<span class=\"_ _4f\"> </span>erogati. Per <span class=\"_ _a\"> </span>i <span class=\"_ _2b\"> </span>movimenti <span class=\"_ _2b\"> </span><span class=\"lsc\">ed</span> <span class=\"_ _2b\"> </span><span class=\"ls9\">il</span> <span class=\"_ _a\"> </span>dettaglio <span class=\"_ _2b\"> </span>di <span class=\"_ _a\"> </span>altri <span class=\"_ _2b\"> </span>componenti <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>patrimonio <span class=\"_ _a\"> </span>netto <span class=\"_ _2b\"> </span><span class=\"ls3\">si</span> <span class=\"_ _a\"> </span>rinvia <span class=\"_ _2b\"> </span><span class=\"lsb\">al</span> <span class=\"_ _a\"> </span>prospe<span class=\"_ _3\"></span>tto<span class=\"_ _4f\"> </span>specifico. La<span class=\"ls0\"> <span class=\"_ _2a\"> </span>tabella <span class=\"_ _2a\"> </span>s<span class=\"_ _3\"></span>eguente <span class=\"_ _2a\"> </span>riporta <span class=\"_ _2a\"> </span><span class=\"ls9\">il</span> <span class=\"_ _2a\"> </span>raccordo <span class=\"_ _2a\"> </span>tra <span class=\"_ _2a\"> </span><span class=\"ls9\">il</span> <span class=\"_ _2a\"> </span>patrimonio <span class=\"_ _2a\"> </span>netto <span class=\"_ _2a\"> </span>della<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>capogruppo <span class=\"_ _2a\"> </span>risultante <span class=\"_ _2a\"> </span>dal<span class=\"_ _4f\"> </span></span>bilancio separato e <span class=\"lse\">il<span class=\"_ _3\"></span></span> patrimonio netto consolidato.<table class=\"s w274 h114\" id=\"_0acc37eb-0080-41b3-81c5-b18434ba26ed\"><tr><td></td><td class=\"c x21e yd90 w275 h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">Patrimonio<span class=\"_ _4f\"> </span></div></td><td class=\"c x21f yd91 w276 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">Patrimonio</div></td><td class=\"c x220 yd90 w275 h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">Patrimonio<span class=\"_ _4f\"> </span></div></td><td class=\"c x221 yd90 w277 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">Risultato<span class=\"_ _4f\"> </span></div></td><td class=\"c x222 yd91 w278 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">Altre</div></td><td class=\"c x223 yd90 w279 h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">Patrimonio<span class=\"_ _4f\"> </span></div></td><td class=\"c x224 yd91 w276 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">Patrimonio</div></td><td class=\"c x225 yd90 w279 h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">Patrimonio<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x1b8 yd92 wd4 h73\"><div class=\"t m0 x17 h2a y67d ff2 fsa fc0 sc0 ls0 ws0\">euro  </div></td><td class=\"c x226 yd93 w27a h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">netto al 31<span class=\"_ _4f\"> </span></div></td><td class=\"c x227 yd94 w27b h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">netto di terzi</div></td><td class=\"c x228 yd93 w27a h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">netto al 31<span class=\"_ _4f\"> </span></div></td><td class=\"c x229 yd93 w27c h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls32 ws0\">2024<span class=\"_ _4f\"> </span></div></td><td class=\"c x22a yd94 w27d h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">variazioni</div></td><td class=\"c x22b yd93 w27a h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">netto al 31<span class=\"_ _4f\"> </span></div></td><td class=\"c x22c yd94 w27b h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">netto di terzi</div></td><td class=\"c x22d yd93 w27a h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">netto al 31<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x17f yd95 w27e h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">Patrimonio netto della<span class=\"_ _4f\"> </span></div></td><td class=\"c x22e yd96 w27f h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">dicembre 2023<span class=\"_ _4f\"> </span></div></td><td></td><td class=\"c x22f yd96 w27f h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">dicembre 2023<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td class=\"c x230 yd96 w27f h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">dicembre 2024<span class=\"_ _4f\"> </span></div></td><td></td><td class=\"c x231 yd96 w27f h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">dicembre 2024<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x17f yd97 w280 h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">capogruppo da<span class=\"_ _4f\"> </span></div></td><td class=\"c x232 yd98 wd5 h73\"><div class=\"t m0 x2d h2a y67d ff2 fsa fc0 sc0 ls0 ws0\">1.094.542.461<span class=\"_ _3\"></span> </div></td><td class=\"c x1fe yd98 wd6 h73\"><div class=\"t m0 x8f h34 y67d ff3 fsa fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x233 yd98 w33 h73\"><div class=\"t m0 x2d h2a y67d ff2 fsa fc0 sc0 ls0 ws0\">1.094.542.461<span class=\"_ _3\"></span> </div></td><td class=\"c x234 yd98 wd7 h73\"><div class=\"t m0 x1c h34 y67d ff3 fsa fc0 sc0 ls0 ws0\">(7.265.285) </div></td><td class=\"c x1df yd98 wd8 h73\"><div class=\"t m0 xa3 h34 y67d ff3 fsa fc0 sc0 ls0 ws0\">(81.985.904) </div></td><td class=\"c x235 yd98 wd9 h73\"><div class=\"t m0 x91 h2a y67d ff2 fsa fc0 sc0 ls0 ws0\">1.005.291.272<span class=\"_ _3\"></span><span class=\"ff3\"> </span></div></td><td></td><td class=\"c x21c yd98 wda h73\"><div class=\"t m0 x2d h2a y67d ff2 fsa fc0 sc0 ls0 ws0\">1.005.291.272<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x17f yd99 w281 h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">bilancio separato<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f yd9a w282 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">Elisioni sul bilancio<span class=\"_ _4f\"> </span></div></td><td class=\"c x232 yd9b wd5 h61\"><div class=\"t m0 x2d h2a y549 ff2 fsa fc0 sc0 ls0 ws0\">(154.365.488)<span class=\"_ _3\"></span> </div></td><td></td><td></td><td class=\"c x234 yd9b wd7 h61\"><div class=\"t m0 x17 h34 y549 ff3 fsa fc0 sc0 ls0 ws0\">(21.456.421)<span class=\"ff1\"> </span></div></td><td class=\"c x1df yd9b wd8 h61\"><div class=\"t m0 xa3 h34 y549 ff3 fsa fc0 sc0 ls0 ws0\">(59.211.789)<span class=\"ff1\"> </span></div></td><td class=\"c x235 yd9b wd9 h61\"><div class=\"t m0 x2d h2a y549 ff2 fsa fc0 sc0 ls0 ws0\">(235.033.697)<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x17f yd9c w283 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">separato<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f yd9d w284 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">Valori di carico e<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f yd9e w285 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">rettifiche di valore delle<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f yd9f w286 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">partecipazioni valutate<span class=\"_ _4f\"> </span></div></td><td class=\"c x232 yda0 wd5 h76\"><div class=\"t m0 x26 h2a y681 ff2 fsa fc0 sc0 ls0 ws0\">345.325.473 </div></td><td></td><td></td><td class=\"c x234 yda0 wd7 h76\"><div class=\"t m0 x1c h34 y681 ff3 fsa fc0 sc0 ls0 ws0\">69.541.519<span class=\"ff1\"> </span></div></td><td class=\"c x1df yda0 wd8 h76\"><div class=\"t m0 xa3 h34 y681 ff3 fsa fc0 sc0 ls0 ws0\">(12.517.725)<span class=\"ff1\"> </span></div></td><td class=\"c x235 yda0 wd9 h76\"><div class=\"t m0 x34 h2a y681 ff2 fsa fc0 sc0 ls0 ws0\">402.349.267<span class=\"ff1\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x17f yda1 w287 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">con il metodo <span class=\"_ _3\"></span>del<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f yda2 w288 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">patrimonio netto<span class=\"_ _4f\"> </span></div></td><td class=\"c x21e yda3 w275 h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">Patrimonio<span class=\"_ _4f\"> </span></div></td><td class=\"c x21f yda4 w276 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">Patrimonio</div></td><td class=\"c x220 yda3 w275 h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">Patrimonio<span class=\"_ _4f\"> </span></div></td><td class=\"c x221 yda3 w277 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">Risultato<span class=\"_ _4f\"> </span></div></td><td class=\"c x222 yda4 w278 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">Altre</div></td><td class=\"c x223 yda3 w279 h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">Patrimonio<span class=\"_ _4f\"> </span></div></td><td class=\"c x224 yda4 w276 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">Patrimonio</div></td><td class=\"c x225 yda3 w279 h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">Patrimonio<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x1b8 yda5 wd4 h73\"><div class=\"t m0 x17 h2a y67d ff2 fsa fc0 sc0 ls0 ws0\">euro <span class=\"ff3\"> </span></div></td><td class=\"c x226 yda6 w27a h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">netto al 31<span class=\"_ _4f\"> </span></div></td><td class=\"c x227 yda7 w27b h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">netto di terzi</div></td><td class=\"c x228 yda6 w27a h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">netto al 31<span class=\"_ _4f\"> </span></div></td><td class=\"c x229 yda6 w27c h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls32 ws0\">2024<span class=\"_ _4f\"> </span></div></td><td class=\"c x22a yda7 w27d h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">variazioni</div></td><td class=\"c x22b yda6 w27a h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">netto al 31<span class=\"_ _4f\"> </span></div></td><td class=\"c x22c yda7 w27b h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">netto di terzi</div></td><td class=\"c x22d yda6 w27a h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">netto al 31<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x17f yda8 w289 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">Patrimonio netto<span class=\"_ _3\"></span> e<span class=\"_ _4f\"> </span></div></td><td class=\"c x22e yda9 w27f h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">dicembre 2023<span class=\"_ _4f\"> </span></div></td><td></td><td class=\"c x22f yda9 w27f h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">dicembre 2023<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td class=\"c x230 yda9 w27f h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">dicembre 2024<span class=\"_ _4f\"> </span></div></td><td></td><td class=\"c x231 yda9 w27f h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">dicembre 2024<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x17f ydaa w28a h115\"><div class=\"t m0 x16e h34 yd8f ff9 fsa fc0 sc0 ls0 ws0\">risultato dell\u2019esercizio<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f ydad w28b h116\"><div class=\"t m0 x16e h34 ydab ff3 fsa fc0 sc0 ls0 ws0\">(determinati in b<span class=\"_ _3\"></span>ase a<span class=\"_ _4f\"> </span></div><div class=\"t m0 x16e h34 ydac ff3 fsa fc0 sc0 ls0 ws0\">principi omogenei) delle<span class=\"_ _4f\"> </span></div></td><td class=\"c x232 ydae wd5 h76\"><div class=\"t m0 x26 h2a y681 ff2 fsa fc0 sc0 ls0 ws0\">305.495.398 </div></td><td></td><td></td><td class=\"c x234 ydae wd7 h76\"><div class=\"t m0 x26 h34 y681 ff3 fsa fc0 sc0 ls0 ws0\">526.656<span class=\"ff1\"> </span></div></td><td class=\"c x1df ydae wd8 h76\"><div class=\"t m0 x31 h34 y681 ff3 fsa fc0 sc0 ls0 ws0\">68.287.917<span class=\"ff1\"> </span></div></td><td class=\"c x235 ydae wd9 h76\"><div class=\"t m0 x34 h2a y681 ff2 fsa fc0 sc0 ls0 ws0\">374.309.970<span class=\"ff1\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x17f ydaf w28c h115\"><div class=\"t m0 x16e h34 ydac ff3 fsa fc0 sc0 ls0 ws0\">imprese consolidate<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f ydb0 w28d h115\"><div class=\"t m0 x16e h34 ydac ff3 fsa fc0 sc0 ls0 ws0\">Elisione valore di carico<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f ydb2 w28e h117\"><div class=\"t m0 x16e h34 ydb1 ff3 fsa fc0 sc0 ls0 ws0\">delle partecipazioni in<span class=\"_ _4f\"> </span></div><div class=\"t m0 x16e h34 ydac ff3 fsa fc0 sc0 ls0 ws0\">imprese controllate<span class=\"_ _4f\"> </span></div></td><td class=\"c x232 ydb3 wd5 h78\"><div class=\"t m0 x2d h2a y682 ff2 fsa fc0 sc0 ls0 ws0\">(219.802.904)<span class=\"_ _3\"></span> </div></td><td></td><td></td><td class=\"c x234 ydb3 wd7 h78\"><div class=\"t m0 x1c h34 y682 ff3 fsa fc0 sc0 ls0 ws0\">(3.118.212) </div></td><td class=\"c x1df ydb3 wd8 h78\"><div class=\"t m0 x31 h34 y682 ff3 fsa fc0 sc0 ls0 ws0\">59.211.789 </div></td><td class=\"c x235 ydb3 wd9 h78\"><div class=\"t m0 x2d h2a y682 ff2 fsa fc0 sc0 ls0 ws0\">(163.709.327)<span class=\"_ _3\"></span><span class=\"ff3\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x17f ydb4 w28f h115\"><div class=\"t m0 x16e h2a ydac ff2 fsa fc0 sc0 ls0 ws0\">Patrimonio netto<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f ydb5 w290 h115\"><div class=\"t m0 x16e h2a ydac ff2 fsa fc0 sc0 ls0 ws0\">attribuibile agli<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f ydb6 w291 h115\"><div class=\"t m0 x16e h2a ydac ff2 fsa fc0 sc0 ls0 ws0\">azionisti della<span class=\"_ _4f\"> </span></div></td><td class=\"c x232 ydb7 wd5 h79\"><div class=\"t m0 x91 h2a y681 ff2 fsa fc0 sc0 ls0 ws0\">1.371.194.940 </div></td><td class=\"c x1fe ydb7 wd6 h79\"><div class=\"t m0 x31 h34 y681 ff3 fsa fc0 sc0 ls0 ws0\">68.633.703 </div></td><td class=\"c x233 ydb7 w33 h79\"><div class=\"t m0 x2d h2a y681 ff2 fsa fc0 sc0 ls0 ws0\">1.439.828.643<span class=\"_ _3\"></span> </div></td><td class=\"c x234 ydb7 wd7 h79\"><div class=\"t m0 x1c h34 y681 ff3 fsa fc0 sc0 ls0 ws0\">38.228.258 </div></td><td class=\"c x1df ydb7 wd8 h79\"><div class=\"t m0 xa3 h34 y681 ff3 fsa fc0 sc0 ls0 ws0\">(26.215.712) </div></td><td class=\"c x235 ydb7 wd9 h79\"><div class=\"t m0 x2d h2a y681 ff2 fsa fc0 sc0 ls0 ws0\">1.383.207.485<span class=\"_ _3\"></span> </div></td><td class=\"c x236 ydb7 wd6 h79\"><div class=\"t m0 x31 h34 y681 ff3 fsa fc0 sc0 ls0 ws0\">71.587.472 </div></td><td class=\"c x21c ydb7 wda h79\"><div class=\"t m0 x2d h2a y681 ff2 fsa fc0 sc0 ls0 ws0\">1.454.794.957 </div></td></tr><tr><td class=\"c x17f ydb8 w292 h115\"><div class=\"t m0 x16e h2a ydac ff2 fsa fc0 sc0 ls0 ws0\">controllante da<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f ybae w293 h115\"><div class=\"t m0 x16e h2a ydac ff2 fsa fc0 sc0 ls0 ws0\">bilancio consolidat<span class=\"_ _3\"></span>o<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Patrimonio netto di terzi<span class=\"_ _4f\"> </span>Al <span class=\"_ _2\"></span>31 <span class=\"_ _28\"></span>dicembre <span class=\"_ _2\"></span>2024 <span class=\"_ _28\"></span>il <span class=\"_ _2\"></span>patrim<span class=\"_ _2\"></span>onio <span class=\"_ _2\"></span>netto <span class=\"_ _28\"></span>di <span class=\"_ _2\"></span>terzi <span class=\"_ _28\"></span>fa <span class=\"_ _2\"></span>riferimento <span class=\"_ _28\"></span>alla controllat<span class=\"_ _2\"></span>a <span class=\"_ _28\"></span>Investindesign <span class=\"_ _2\"></span>S.p.A.<span class=\"_ _4f\"> </span>detenuta al 50,69%.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "(24) Capitale sociale<span class=\"_ _4f\"> </span>Il capitale sociale di TIP S.p.A. \u00e8 cos\u00ec composto:<table class=\"s w25d h109\" id=\"_6fb6feac-fb3d-4df3-810a-3eba026a5f21\"><tr><td class=\"c x1ad yd76 wa8 h43\"><div class=\"t m0 x1 h8 y32c ff2 fs0 fc0 sc0 ls4 ws0\">  <span class=\"ls0\">Azioni</span><span class=\"ls0\"><span class=\"ff3\"> </span></span></div></td><td class=\"c x1ff yd76 wcc h43\"><div class=\"t m0 x41 h8 y32c ff2 fs0 fc0 sc0 ls4 ws0\">            <span class=\"ls0\">Numero</span><span class=\"ls0\"><span class=\"ff3\"> </span></span></div></td></tr><tr><td class=\"c x1ad yd77 wa8 h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">azioni ordinarie<span class=\"_ _3\"></span> </div></td><td class=\"c x1ff yd77 wcc h43\"><div class=\"t m0 x4d h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">184.379.301 </div></td></tr><tr><td class=\"c x1ad yd78 wa8 h43\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1ff yd78 wcc h43\"><div class=\"t m0 x4a h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">184.379.301 </div></td></tr></table>Il<span class=\"ls0\"> <span class=\"_ _27\"></span>capitale <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>ociale <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>TIP <span class=\"_ _27\"></span>S.p.A. <span class=\"_ _3\"></span>risulta<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>pari <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>euro <span class=\"_ _3\"></span><span class=\"ls9\">95.877.236,52,</span> <span class=\"_ _3\"></span>rappres<span class=\"_ _3\"></span>entato <span class=\"_ _3\"></span>da <span class=\"_ _27\"></span>n. <span class=\"_ _3\"></span><span class=\"ls9\">184.379.301<span class=\"_ _4f\"> </span></span></span>azioni ordinarie.<span class=\"_ _4f\"> </span>Le <span class=\"_ _28\"></span>azioni <span class=\"_ _28\"></span>proprie <span class=\"_ _28\"></span>in <span class=\"_ _28\"></span>portafoglio <span class=\"_ _28\"></span>al <span class=\"_ _28\"></span>31 <span class=\"_ _28\"></span>dicembre <span class=\"_ _28\"></span>2024 <span class=\"_ _28\"></span>erano <span class=\"_ _28\"></span>n. <span class=\"_ _28\"></span>19.<span class=\"ls9\">623</span>.<span class=\"ls9\">673</span> <span class=\"_ _28\"></span>pari <span class=\"_ _4a\"></span>al <span class=\"_ _28\"></span><span class=\"ls9\">10<span class=\"ls0\">,</span>643<span class=\"ls0\">% <span class=\"_ _28\"></span>del <span class=\"_ _4a\"></span>ca<span class=\"_ _3\"></span>pitale<span class=\"_ _4f\"> </span></span></span>sociale. Le azioni in circolazione al 31 dicembre <span class=\"ls9\">202</span>4 erano quindi n. 164.755.<span class=\"ls9\">628</span>.<table class=\"s w25e h111\" id=\"_6e34a538-4ef8-4236-bedb-63ed47972cf0\"><tr><td class=\"c x17f yd79 w25f he0\"><div class=\"t m0 x16e h13 yc1e ff3 fs0 fc0 sc0 ls0 ws0\">n. azioni proprie al 1<span class=\"_ _4f\"> </span></div></td><td class=\"c x201 yd79 w260 he0\"><div class=\"t m0 x16e h13 yc1e ff3 fs0 fc0 sc0 ls0 ws0\">n. azioni acquisite al 31<span class=\"_ _4f\"> </span></div></td><td class=\"c x202 yd79 w261 he0\"><div class=\"t m0 x16e h13 yc1e ff3 fs0 fc0 sc0 ls0 ws0\">n. azioni cedute al 3<span class=\"_ _3\"></span>1<span class=\"_ _4f\"> </span></div></td><td class=\"c x203 yd79 w262 he0\"><div class=\"t m0 x16e h13 yc1e ff3 fs0 fc0 sc0 ls0 ws0\">n. azioni proprie al 31<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x204 yd7a w263 he0\"><div class=\"t m0 x16e h13 yc1e ff3 fs0 fc0 sc0 ls0 ws0\">gennaio 2024<span class=\"_ _4f\"> </span></div></td><td class=\"c x205 yd7a w264 he0\"><div class=\"t m0 x16e h13 yc1e ff3 fs0 fc0 sc0 ls0 ws0\">dicembre 202<span class=\"_ _3\"></span>4<span class=\"_ _4f\"> </span></div></td><td class=\"c x206 yd7a w264 he0\"><div class=\"t m0 x16e h13 yc1e ff3 fs0 fc0 sc0 ls0 ws0\">dicembre 202<span class=\"_ _3\"></span>4<span class=\"_ _4f\"> </span></div></td><td class=\"c x207 yd7a w264 he0\"><div class=\"t m0 x16e h13 yc1e ff3 fs0 fc0 sc0 ls0 ws0\">dicembre 202<span class=\"_ _3\"></span>4<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x208 yd7b wcd h50\"><div class=\"t m0 x2e h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">18.672.951 </div></td><td class=\"c x209 yd7b wce h50\"><div class=\"t m0 x8f h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">1.284.016 </div></td><td class=\"c x20a yd7b w79 h50\"><div class=\"t m0 x2e h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">333.294 </div></td><td class=\"c x20b yd7b wcf h50\"><div class=\"t m0 x81 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">19.6<span class=\"ls37\">23</span>.6<span class=\"ls37\">73</span> </div></td></tr></table>Le <span class=\"_ _27\"></span>azioni <span class=\"_ _27\"></span>cedute <span class=\"_ _3\"></span>si <span class=\"_ _27\"></span>riferiscono <span class=\"_ _27\"></span>all\u2019assegnazione <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>azioni <span class=\"_ _27\"></span>ad <span class=\"_ _27\"></span>amministratori <span class=\"_ _3\"></span>e <span class=\"_ _27\"></span>dipendenti <span class=\"_ _27\"></span>a <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>eguito<span class=\"_ _4f\"> </span>dell\u2019esercizio di <span class=\"ffd\">Unit<span class=\"ff3\"> per</span> perf<span class=\"ls8\">or</span>mance share<span class=\"ff3\">.<span class=\"_ _4f\"> </span></span></span>Seguono informazioni complementari relative al patrimonio netto al 31 dicembre 2024.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "(2<span class=\"ls0\">5) Riserve<span class=\"_ _4f\"> </span></span>Riserva sovrapprezzo azioni Ammonta <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span><span class=\"ls9\">264.953.239</span> e <span class=\"_ _3\"></span><span class=\"ls3\">si</span> \u00e8<span class=\"_ _3\"></span> ridotta <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>seg<span class=\"_ _3\"></span>uito <span class=\"_ _3\"></span><span class=\"ff9\">dell\u2019esercizio</span> di<span class=\"_ _3\"></span><span class=\"ffd\"> Un<span class=\"_ _3\"></span>it</span> per <span class=\"_ _3\"></span><span class=\"ffd\">p<span class=\"_ _3\"></span>erformance sha<span class=\"_ _3\"></span>re</span> gi\u00e0<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>citato<span class=\"_ _4f\"> </span>in<span class=\"ls0\"> precedenza.<span class=\"_ _4f\"> </span></span>Riserva legale<span class=\"_ _4f\"> </span>Ammonta a 19.175.447 <span class=\"lsc\">ed</span> \u00e8 rimasta invariata rispetto <span class=\"lsb\">al</span> <span class=\"ls9\">31</span> dicembre 2023.<span class=\"_ _4f\"> </span>Riserva <span class=\"ls14\">FV</span>OCI senza rigiro a conto economico<span class=\"_ _4f\"> </span>La<span class=\"ls0\"> <span class=\"_ _27\"></span>riserva <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _27\"></span>positiva <span class=\"_ _3\"></span><span class=\"lsc\">ed</span> <span class=\"_ _3\"></span>ammonta <span class=\"_ _27\"></span><span class=\"lsb\">ad</span> <span class=\"_ _3\"></span>euro <span class=\"_ _27\"></span><span class=\"ls9\">408</span>.507.<span class=\"ls9\">109.</span> <span class=\"_ _3\"></span><span class=\"ls9\">Si</span> <span class=\"_ _3\"></span>riferisce <span class=\"_ _27\"></span>alle <span class=\"_ _3\"></span>variazioni <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span><span class=\"ffd\">fair <span class=\"_ _27\"></span>value</span> <span class=\"_ _3\"></span>degli<span class=\"_ _4f\"> </span></span>investimenti <span class=\"_ _5\"></span><span class=\"ls9\">in</span> <span class=\"_ _5\"></span><span class=\"ffd\">equity</span> <span class=\"_ _5\"></span><span class=\"lsb\">al</span> <span class=\"_ _5\"></span>netto <span class=\"_ _5\"></span><span class=\"ff9\">dell\u2019effetto</span> <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>relative <span class=\"_ _5\"></span>impos<span class=\"_ _3\"></span>te <span class=\"_ _5\"></span>differite. <span class=\"_ _5\"></span>Dalla <span class=\"_ _5\"></span>riserva <span class=\"_ _5\"></span>sono <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>tati<span class=\"_ _4f\"> </span>riclassificati <span class=\"_ _4\"> </span>agli  utili<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>portati  a <span class=\"_ _4\"> </span>nuovo <span class=\"_ _4\"> </span>gli <span class=\"_ _1a\"> </span>importi <span class=\"_ _4\"> </span>riferiti <span class=\"_ _4\"> </span>a<span class=\"_ _3\"></span>lle <span class=\"_ _1a\"> </span>plusvalenze <span class=\"_ _4\"> </span>realizzate <span class=\"_ _4\"> </span><span class=\"ls3\">su</span> <span class=\"_ _1a\"> </span>parziali<span class=\"_ _4f\"> </span>disinvestimenti  di <span class=\"_ _4\"> </span>partecipazioni<span class=\"_ _3\"></span> <span class=\"_ _1a\"> </span>che  <span class=\"ls9\">in</span> <span class=\"_ _4\"> </span>applicazione  <span class=\"ff9\">dell\u2019IFRS</span>  9 <span class=\"_ _4\"> </span>non  sono <span class=\"_ _1a\"> </span>riversati  a <span class=\"_ _4\"> </span>conto<span class=\"_ _4f\"> </span>economico.<table class=\"s w26c h113\" id=\"_44591c8c-bec8-472e-ac0d-87521f353d96\"><tr><td></td><td class=\"c x216 yd83 w26d he0\"><div class=\"t m0 x16e h8 yb7f ff2 fs0 fc0 sc0 ls0 ws0\">Valore a<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td class=\"c x217 yd84 w26e he0\"><div class=\"t m0 x16e h8 yb7f ff2 fs0 fc0 sc0 ls0 ws0\">Valore a<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x1b8 yd85 wd0 h72\"><div class=\"t m0 x17 h8 y665 ff2 fs0 fc0 sc0 ls0 ws0\">euro       <span class=\"_ _3\"></span>                     </div></td><td class=\"c x218 yd86 w26f he0\"><div class=\"t m0 x16e h8 yb7f ff2 fs0 fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _4f\"> </span></div></td><td class=\"c x1cc yd85 wd2 h72\"><div class=\"t m0 x3a h8 y665 ff2 fs0 fc0 sc0 ls0 ws0\">Variazione </div></td><td class=\"c x219 yd85 wd3 h72\"><div class=\"t m0 x35 h8 y665 ff2 fs0 fc0 sc0 ls0 ws0\">Rigiri a utili a nuovo<span class=\"_ _3\"></span> </div></td><td class=\"c x21a yd87 w270 he0\"><div class=\"t m0 x16e h8 yb7f ff2 fs0 fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _4f\"> </span></div></td></tr><tr><td></td><td class=\"c x21b yd88 w271 he0\"><div class=\"t m0 x16e h8 yb7f ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td class=\"c x21c yd85 wae h6b\"><div class=\"t m0 x31 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1b8 yd89 wd0 h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Capogruppo e consolida<span class=\"_ _3\"></span>te </div></td><td class=\"c x21d yd89 wd1 h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">433.730.547 </div></td><td class=\"c x1cc yd89 wd2 h43\"><div class=\"t m0 x7c h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">14.804.920 </div></td><td class=\"c x219 yd89 wd3 h43\"><div class=\"t m0 xa4 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(24.266.455) </div></td><td class=\"c x21c yd89 wae h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">424.269.012 </div></td></tr><tr><td class=\"c x17f yd8a w272 hdf\"><div class=\"t m0 x16e h13 yb76 ff3 fs0 fc0 sc0 ls0 ws0\">Partecipazioni valutate c<span class=\"_ _3\"></span>on il<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f yd8b w273 hdf\"><div class=\"t m0 x16e h13 yb76 ff3 fs0 fc0 sc0 ls0 ws0\">metodo del patrimoni<span class=\"_ _3\"></span>o netto</div></td><td class=\"c x21d yd8c wd1 h46\"><div class=\"t m0 x71 h13 y32e ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x21 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(9.982.044) </div></td><td></td><td></td><td class=\"c x21c yd8c wae h46\"><div class=\"t m0 x27 h13 y32e ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x21 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(9.982.044) </div></td></tr><tr><td class=\"c x1b8 yd8d wd0 h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Effetto fiscale </div></td><td class=\"c x21d yd8d wd1 h42\"><div class=\"t m0 x21 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(5.638.239) </div></td><td class=\"c x1cc yd8d wd2 h42\"><div class=\"t m0 x33 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(476.331) </div></td><td class=\"c x219 yd8d wd3 h42\"><div class=\"t m0 x8f h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">334.710 </div></td><td class=\"c x21c yd8d wae h42\"><div class=\"t m0 x21 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">(5.779.859) </div></td></tr><tr><td class=\"c x1b8 yd8e wd0 h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x21d yd8e wd1 h42\"><div class=\"t m0 xa3 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">418.110.265 </div></td><td class=\"c x1cc yd8e wd2 h42\"><div class=\"t m0 x7c h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">14.328.589 </div></td><td class=\"c x219 yd8e wd3 h42\"><div class=\"t m0 x6c h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">(23.931.745) </div></td><td class=\"c x21c yd8e wae h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">408.507.109 </div></td></tr></table>Per <span class=\"_ _3\"></span><span class=\"ls9\">il</span> <span class=\"_ _3\"></span>dettaglio <span class=\"_ _27\"></span>delle <span class=\"_ _3\"></span>variazioni <span class=\"_ _3\"></span><span class=\"ls3\">si</span> <span class=\"_ _3\"></span>veda <span class=\"_ _3\"></span>quanto <span class=\"_ _27\"></span>descritto <span class=\"ff9\">a<span class=\"_ _3\"></span>ll\u2019allegato</span> <span class=\"_ _3\"></span>2 <span class=\"_ _27\"></span>e <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>nota <span class=\"_ _3\"></span>13 <span class=\"_ _27\"></span>(Partecipazioni<span class=\"_ _4f\"> </span>valutate <span class=\"_ _28\"></span>a <span class=\"_ _2\"></span>FVO<span class=\"_ _2\"></span>CI) <span class=\"_ _28\"></span>nonch\u00e9 <span class=\"_ _28\"></span>alla <span class=\"_ _28\"></span>nota<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>14 <span class=\"_ _28\"></span>(Partecipazioni <span class=\"_ _28\"></span>valutate <span class=\"_ _28\"></span>con <span class=\"_ _2\"></span><span class=\"ls9\">il<span class=\"ls0\"> <span class=\"_ _28\"></span>metodo <span class=\"_ _28\"></span>del <span class=\"_ _28\"></span>patrimonio <span class=\"_ _28\"></span>netto).<span class=\"_ _4f\"> </span></span></span>Riserva OCI con rigiro a conto economico<span class=\"_ _4f\"> </span>La <span class=\"_ _28\"></span>riserva <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _28\"></span>pos<span class=\"_ _3\"></span>itiva <span class=\"_ _28\"></span>ed <span class=\"_ _28\"></span>ammonta <span class=\"_ _28\"></span>ad <span class=\"_ _28\"></span>euro <span class=\"_ _2\"></span><span class=\"ls9\">3.182<span class=\"ls0\">.</span>00<span class=\"ls0\">7. <span class=\"_ _4a\"></span>Si <span class=\"_ _2\"></span>riferisce <span class=\"_ _28\"></span>principalmente <span class=\"_ _28\"></span>a <span class=\"_ _28\"></span>quote <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>va<span class=\"_ _3\"></span>riazione<span class=\"_ _4f\"> </span></span></span>di <span class=\"_ _27\"></span>riserva <span class=\"_ _29\"></span>OCI <span class=\"_ _27\"></span>di <span class=\"_ _29\"></span>partecipazioni <span class=\"_ _27\"></span>valutate <span class=\"_ _29\"></span>col <span class=\"_ _27\"></span>metodo <span class=\"_ _27\"></span>del <span class=\"_ _29\"></span>patrimonio <span class=\"_ _27\"></span>netto<span class=\"_ _3\"></span> <span class=\"_ _27\"></span><span class=\"lsc\">e <span class=\"_ _27\"></span></span>alle <span class=\"_ _29\"></span>variazioni <span class=\"_ _27\"></span>di <span class=\"_ _29\"></span><span class=\"ffd\">fair<span class=\"_ _4f\"> </span></span>value<span class=\"ff3\"> <span class=\"_ _27\"></span>dei <span class=\"_ _29\"></span>titoli <span class=\"_ _29\"></span>acquisiti <span class=\"_ _27\"></span>come <span class=\"_ _27\"></span>impiego <span class=\"_ _29\"></span>temporaneo <span class=\"_ _27\"></span>di <span class=\"_ _29\"></span>liquidit\u00e0. <span class=\"_ _29\"></span>La <span class=\"_ _29\"></span>relativa <span class=\"_ _27\"></span>riserva <span class=\"_ _29\"></span>di <span class=\"_ _5\"></span></span>fair <span class=\"_ _27\"></span>value<span class=\"ff3\"> <span class=\"_ _29\"></span>sar\u00e0<span class=\"_ _4f\"> </span></span>riversata a conto economico al momento della vendita del titolo sottostante.<span class=\"_ _4f\"> </span>Riserva per acquisto azioni proprie<span class=\"_ _4f\"> </span>La riserva \u00e8 negativa ed ammonta ad euro 1<span class=\"ls9\">31</span>.<span class=\"ls9\">358</span>.<span class=\"ls9\">694</span>.<span class=\"_ _4f\"> </span>Altre riserve<span class=\"_ _4f\"> </span>Sono <span class=\"_ _a\"></span>negative <span class=\"_ _a\"></span>complessivamente <span class=\"_ _a\"></span>per <span class=\"_ _a\"> </span>euro <span class=\"_ _a\"> </span><span class=\"ls9\">10</span>.<span class=\"ls9\">595</span>.<span class=\"ls9\">931</span>. <span class=\"_ _a\"></span>Si <span class=\"_ _a\"></span>riferiscono <span class=\"_ _a\"></span>principalmente <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>quote <span class=\"_ _a\"> </span>di<span class=\"_ _4f\"> </span>variazioni <span class=\"_ _2c\"> </span>negative <span class=\"_ _1d\"> </span>di <span class=\"_ _2c\"> </span>riserve <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>partecipazioni <span class=\"_ _2c\"> </span>valutate <span class=\"_ _2c\"> </span>col <span class=\"_ _1d\"> </span>metodo <span class=\"_ _2c\"> </span>del <span class=\"_ _2c\"> </span>patrimonio <span class=\"_ _2c\"> </span>netto.<span class=\"_ _4f\"> </span>Comprendono la riserva per assegnazione di <span class=\"ffd\">Unit</span> relative ai piani di <span class=\"ffd\">performance share</span>.<span class=\"_ _4f\"> </span>Riserva IFRS business combination<span class=\"_ _4f\"> </span>La<span class=\"ls0\"> riserva \u00e8 negativa <span class=\"lsc\">ed</span> ammonta <span class=\"lsb\">ad</span> euro <span class=\"ls9\">483.655,</span> invariata rispetto <span class=\"lsb\">al</span> <span class=\"ls9\">31</span> dicembre <span class=\"ls9\">202</span>3.<span class=\"_ _4f\"> </span></span>Avanzo di fusione<span class=\"_ _4f\"> </span>L\u2019avanzo <span class=\"_ _29\"></span>di <span class=\"_ _27\"></span>fusione <span class=\"_ _29\"></span>ammonta <span class=\"_ _27\"></span>ad <span class=\"_ _29\"></span>euro <span class=\"_ _29\"></span>5.060.152, <span class=\"_ _29\"></span>riveniente <span class=\"_ _29\"></span>dall\u2019operazione <span class=\"_ _27\"></span>di <span class=\"_ _29\"></span>incorporazione <span class=\"_ _29\"></span>di<span class=\"_ _4f\"> </span>Secontip S.p.A. in TIP S.p.A. <span class=\"ff9\">all\u20191</span> gennaio 2011. Utili (perdite) a nuovo<span class=\"_ _4f\"> </span>Gli utili a nuovo ammontano ad euro 690.662.307 e sono aumentati, rispetto al 31 dicembre 202<span class=\"ls9\">3,<span class=\"_ _4f\"> </span></span>a <span class=\"_ _2\"></span>seguito <span class=\"_ _28\"></span>dell\u2019allocazione <span class=\"_ _2\"></span>dell\u2019utile <span class=\"_ _28\"></span>dell\u2019esercizio <span class=\"_ _2\"></span>202<span class=\"ff3\">3 <span class=\"_ _2\"></span>e <span class=\"_ _28\"></span>della <span class=\"_ _2\"></span>riclassifica <span class=\"_ _28\"></span>dalla <span class=\"_ _2\"></span>riserva <span class=\"_ _2\"></span>di <span class=\"_ _28\"></span><span class=\"ffd\">fair <span class=\"_ _2\"></span>value<span class=\"ff3\"> <span class=\"_ _28\"></span>OCI<span class=\"_ _4f\"> </span></span></span></span>senza <span class=\"_ _2f\"> </span>rigiro <span class=\"_ _2f\"> </span>a <span class=\"_ _10\"> </span>conto <span class=\"_ _2f\"> </span>economico <span class=\"_ _2f\"> </span>degli <span class=\"_ _2f\"> </span>importi <span class=\"_ _2f\"> </span>riferiti <span class=\"_ _2f\"> </span>alle <span class=\"_ _10\"> </span>plusvalenze <span class=\"_ _2f\"> </span>realizzate <span class=\"_ _2f\"> </span>su <span class=\"_ _2f\"> </span>parziali<span class=\"_ _4f\"> </span>disinvestimenti di partecipazioni che non sono transitati a conto economico, a<span class=\"_ _3\"></span>l netto dei dividendi<span class=\"_ _4f\"> </span>erogati. Per <span class=\"_ _a\"> </span>i <span class=\"_ _2b\"> </span>movimenti <span class=\"_ _2b\"> </span><span class=\"lsc\">ed</span> <span class=\"_ _2b\"> </span><span class=\"ls9\">il</span> <span class=\"_ _a\"> </span>dettaglio <span class=\"_ _2b\"> </span>di <span class=\"_ _a\"> </span>altri <span class=\"_ _2b\"> </span>componenti <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>patrimonio <span class=\"_ _a\"> </span>netto <span class=\"_ _2b\"> </span><span class=\"ls3\">si</span> <span class=\"_ _a\"> </span>rinvia <span class=\"_ _2b\"> </span><span class=\"lsb\">al</span> <span class=\"_ _a\"> </span>prospe<span class=\"_ _3\"></span>tto<span class=\"_ _4f\"> </span>specifico. La<span class=\"ls0\"> <span class=\"_ _2a\"> </span>tabella <span class=\"_ _2a\"> </span>s<span class=\"_ _3\"></span>eguente <span class=\"_ _2a\"> </span>riporta <span class=\"_ _2a\"> </span><span class=\"ls9\">il</span> <span class=\"_ _2a\"> </span>raccordo <span class=\"_ _2a\"> </span>tra <span class=\"_ _2a\"> </span><span class=\"ls9\">il</span> <span class=\"_ _2a\"> </span>patrimonio <span class=\"_ _2a\"> </span>netto <span class=\"_ _2a\"> </span>della<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>capogruppo <span class=\"_ _2a\"> </span>risultante <span class=\"_ _2a\"> </span>dal<span class=\"_ _4f\"> </span></span>bilancio separato e <span class=\"lse\">il<span class=\"_ _3\"></span></span> patrimonio netto consolidato.<table class=\"s w274 h114\" id=\"_0acc37eb-0080-41b3-81c5-b18434ba26ed\"><tr><td></td><td class=\"c x21e yd90 w275 h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">Patrimonio<span class=\"_ _4f\"> </span></div></td><td class=\"c x21f yd91 w276 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">Patrimonio</div></td><td class=\"c x220 yd90 w275 h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">Patrimonio<span class=\"_ _4f\"> </span></div></td><td class=\"c x221 yd90 w277 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">Risultato<span class=\"_ _4f\"> </span></div></td><td class=\"c x222 yd91 w278 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">Altre</div></td><td class=\"c x223 yd90 w279 h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">Patrimonio<span class=\"_ _4f\"> </span></div></td><td class=\"c x224 yd91 w276 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">Patrimonio</div></td><td class=\"c x225 yd90 w279 h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">Patrimonio<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x1b8 yd92 wd4 h73\"><div class=\"t m0 x17 h2a y67d ff2 fsa fc0 sc0 ls0 ws0\">euro  </div></td><td class=\"c x226 yd93 w27a h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">netto al 31<span class=\"_ _4f\"> </span></div></td><td class=\"c x227 yd94 w27b h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">netto di terzi</div></td><td class=\"c x228 yd93 w27a h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">netto al 31<span class=\"_ _4f\"> </span></div></td><td class=\"c x229 yd93 w27c h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls32 ws0\">2024<span class=\"_ _4f\"> </span></div></td><td class=\"c x22a yd94 w27d h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">variazioni</div></td><td class=\"c x22b yd93 w27a h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">netto al 31<span class=\"_ _4f\"> </span></div></td><td class=\"c x22c yd94 w27b h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">netto di terzi</div></td><td class=\"c x22d yd93 w27a h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">netto al 31<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x17f yd95 w27e h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">Patrimonio netto della<span class=\"_ _4f\"> </span></div></td><td class=\"c x22e yd96 w27f h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">dicembre 2023<span class=\"_ _4f\"> </span></div></td><td></td><td class=\"c x22f yd96 w27f h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">dicembre 2023<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td class=\"c x230 yd96 w27f h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">dicembre 2024<span class=\"_ _4f\"> </span></div></td><td></td><td class=\"c x231 yd96 w27f h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">dicembre 2024<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x17f yd97 w280 h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">capogruppo da<span class=\"_ _4f\"> </span></div></td><td class=\"c x232 yd98 wd5 h73\"><div class=\"t m0 x2d h2a y67d ff2 fsa fc0 sc0 ls0 ws0\">1.094.542.461<span class=\"_ _3\"></span> </div></td><td class=\"c x1fe yd98 wd6 h73\"><div class=\"t m0 x8f h34 y67d ff3 fsa fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x233 yd98 w33 h73\"><div class=\"t m0 x2d h2a y67d ff2 fsa fc0 sc0 ls0 ws0\">1.094.542.461<span class=\"_ _3\"></span> </div></td><td class=\"c x234 yd98 wd7 h73\"><div class=\"t m0 x1c h34 y67d ff3 fsa fc0 sc0 ls0 ws0\">(7.265.285) </div></td><td class=\"c x1df yd98 wd8 h73\"><div class=\"t m0 xa3 h34 y67d ff3 fsa fc0 sc0 ls0 ws0\">(81.985.904) </div></td><td class=\"c x235 yd98 wd9 h73\"><div class=\"t m0 x91 h2a y67d ff2 fsa fc0 sc0 ls0 ws0\">1.005.291.272<span class=\"_ _3\"></span><span class=\"ff3\"> </span></div></td><td></td><td class=\"c x21c yd98 wda h73\"><div class=\"t m0 x2d h2a y67d ff2 fsa fc0 sc0 ls0 ws0\">1.005.291.272<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x17f yd99 w281 h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">bilancio separato<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f yd9a w282 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">Elisioni sul bilancio<span class=\"_ _4f\"> </span></div></td><td class=\"c x232 yd9b wd5 h61\"><div class=\"t m0 x2d h2a y549 ff2 fsa fc0 sc0 ls0 ws0\">(154.365.488)<span class=\"_ _3\"></span> </div></td><td></td><td></td><td class=\"c x234 yd9b wd7 h61\"><div class=\"t m0 x17 h34 y549 ff3 fsa fc0 sc0 ls0 ws0\">(21.456.421)<span class=\"ff1\"> </span></div></td><td class=\"c x1df yd9b wd8 h61\"><div class=\"t m0 xa3 h34 y549 ff3 fsa fc0 sc0 ls0 ws0\">(59.211.789)<span class=\"ff1\"> </span></div></td><td class=\"c x235 yd9b wd9 h61\"><div class=\"t m0 x2d h2a y549 ff2 fsa fc0 sc0 ls0 ws0\">(235.033.697)<span class=\"_ _3\"></span><span class=\"ff1\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x17f yd9c w283 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">separato<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f yd9d w284 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">Valori di carico e<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f yd9e w285 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">rettifiche di valore delle<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f yd9f w286 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">partecipazioni valutate<span class=\"_ _4f\"> </span></div></td><td class=\"c x232 yda0 wd5 h76\"><div class=\"t m0 x26 h2a y681 ff2 fsa fc0 sc0 ls0 ws0\">345.325.473 </div></td><td></td><td></td><td class=\"c x234 yda0 wd7 h76\"><div class=\"t m0 x1c h34 y681 ff3 fsa fc0 sc0 ls0 ws0\">69.541.519<span class=\"ff1\"> </span></div></td><td class=\"c x1df yda0 wd8 h76\"><div class=\"t m0 xa3 h34 y681 ff3 fsa fc0 sc0 ls0 ws0\">(12.517.725)<span class=\"ff1\"> </span></div></td><td class=\"c x235 yda0 wd9 h76\"><div class=\"t m0 x34 h2a y681 ff2 fsa fc0 sc0 ls0 ws0\">402.349.267<span class=\"ff1\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x17f yda1 w287 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">con il metodo <span class=\"_ _3\"></span>del<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f yda2 w288 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">patrimonio netto<span class=\"_ _4f\"> </span></div></td><td class=\"c x21e yda3 w275 h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">Patrimonio<span class=\"_ _4f\"> </span></div></td><td class=\"c x21f yda4 w276 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">Patrimonio</div></td><td class=\"c x220 yda3 w275 h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">Patrimonio<span class=\"_ _4f\"> </span></div></td><td class=\"c x221 yda3 w277 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">Risultato<span class=\"_ _4f\"> </span></div></td><td class=\"c x222 yda4 w278 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">Altre</div></td><td class=\"c x223 yda3 w279 h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">Patrimonio<span class=\"_ _4f\"> </span></div></td><td class=\"c x224 yda4 w276 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">Patrimonio</div></td><td class=\"c x225 yda3 w279 h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">Patrimonio<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x1b8 yda5 wd4 h73\"><div class=\"t m0 x17 h2a y67d ff2 fsa fc0 sc0 ls0 ws0\">euro <span class=\"ff3\"> </span></div></td><td class=\"c x226 yda6 w27a h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">netto al 31<span class=\"_ _4f\"> </span></div></td><td class=\"c x227 yda7 w27b h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">netto di terzi</div></td><td class=\"c x228 yda6 w27a h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">netto al 31<span class=\"_ _4f\"> </span></div></td><td class=\"c x229 yda6 w27c h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls32 ws0\">2024<span class=\"_ _4f\"> </span></div></td><td class=\"c x22a yda7 w27d h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">variazioni</div></td><td class=\"c x22b yda6 w27a h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">netto al 31<span class=\"_ _4f\"> </span></div></td><td class=\"c x22c yda7 w27b h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">netto di terzi</div></td><td class=\"c x22d yda6 w27a h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">netto al 31<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x17f yda8 w289 h115\"><div class=\"t m0 x16e h34 yd8f ff3 fsa fc0 sc0 ls0 ws0\">Patrimonio netto<span class=\"_ _3\"></span> e<span class=\"_ _4f\"> </span></div></td><td class=\"c x22e yda9 w27f h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">dicembre 2023<span class=\"_ _4f\"> </span></div></td><td></td><td class=\"c x22f yda9 w27f h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">dicembre 2023<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td class=\"c x230 yda9 w27f h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">dicembre 2024<span class=\"_ _4f\"> </span></div></td><td></td><td class=\"c x231 yda9 w27f h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">dicembre 2024<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x17f ydaa w28a h115\"><div class=\"t m0 x16e h34 yd8f ff9 fsa fc0 sc0 ls0 ws0\">risultato dell\u2019esercizio<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f ydad w28b h116\"><div class=\"t m0 x16e h34 ydab ff3 fsa fc0 sc0 ls0 ws0\">(determinati in b<span class=\"_ _3\"></span>ase a<span class=\"_ _4f\"> </span></div><div class=\"t m0 x16e h34 ydac ff3 fsa fc0 sc0 ls0 ws0\">principi omogenei) delle<span class=\"_ _4f\"> </span></div></td><td class=\"c x232 ydae wd5 h76\"><div class=\"t m0 x26 h2a y681 ff2 fsa fc0 sc0 ls0 ws0\">305.495.398 </div></td><td></td><td></td><td class=\"c x234 ydae wd7 h76\"><div class=\"t m0 x26 h34 y681 ff3 fsa fc0 sc0 ls0 ws0\">526.656<span class=\"ff1\"> </span></div></td><td class=\"c x1df ydae wd8 h76\"><div class=\"t m0 x31 h34 y681 ff3 fsa fc0 sc0 ls0 ws0\">68.287.917<span class=\"ff1\"> </span></div></td><td class=\"c x235 ydae wd9 h76\"><div class=\"t m0 x34 h2a y681 ff2 fsa fc0 sc0 ls0 ws0\">374.309.970<span class=\"ff1\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x17f ydaf w28c h115\"><div class=\"t m0 x16e h34 ydac ff3 fsa fc0 sc0 ls0 ws0\">imprese consolidate<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f ydb0 w28d h115\"><div class=\"t m0 x16e h34 ydac ff3 fsa fc0 sc0 ls0 ws0\">Elisione valore di carico<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f ydb2 w28e h117\"><div class=\"t m0 x16e h34 ydb1 ff3 fsa fc0 sc0 ls0 ws0\">delle partecipazioni in<span class=\"_ _4f\"> </span></div><div class=\"t m0 x16e h34 ydac ff3 fsa fc0 sc0 ls0 ws0\">imprese controllate<span class=\"_ _4f\"> </span></div></td><td class=\"c x232 ydb3 wd5 h78\"><div class=\"t m0 x2d h2a y682 ff2 fsa fc0 sc0 ls0 ws0\">(219.802.904)<span class=\"_ _3\"></span> </div></td><td></td><td></td><td class=\"c x234 ydb3 wd7 h78\"><div class=\"t m0 x1c h34 y682 ff3 fsa fc0 sc0 ls0 ws0\">(3.118.212) </div></td><td class=\"c x1df ydb3 wd8 h78\"><div class=\"t m0 x31 h34 y682 ff3 fsa fc0 sc0 ls0 ws0\">59.211.789 </div></td><td class=\"c x235 ydb3 wd9 h78\"><div class=\"t m0 x2d h2a y682 ff2 fsa fc0 sc0 ls0 ws0\">(163.709.327)<span class=\"_ _3\"></span><span class=\"ff3\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x17f ydb4 w28f h115\"><div class=\"t m0 x16e h2a ydac ff2 fsa fc0 sc0 ls0 ws0\">Patrimonio netto<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f ydb5 w290 h115\"><div class=\"t m0 x16e h2a ydac ff2 fsa fc0 sc0 ls0 ws0\">attribuibile agli<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f ydb6 w291 h115\"><div class=\"t m0 x16e h2a ydac ff2 fsa fc0 sc0 ls0 ws0\">azionisti della<span class=\"_ _4f\"> </span></div></td><td class=\"c x232 ydb7 wd5 h79\"><div class=\"t m0 x91 h2a y681 ff2 fsa fc0 sc0 ls0 ws0\">1.371.194.940 </div></td><td class=\"c x1fe ydb7 wd6 h79\"><div class=\"t m0 x31 h34 y681 ff3 fsa fc0 sc0 ls0 ws0\">68.633.703 </div></td><td class=\"c x233 ydb7 w33 h79\"><div class=\"t m0 x2d h2a y681 ff2 fsa fc0 sc0 ls0 ws0\">1.439.828.643<span class=\"_ _3\"></span> </div></td><td class=\"c x234 ydb7 wd7 h79\"><div class=\"t m0 x1c h34 y681 ff3 fsa fc0 sc0 ls0 ws0\">38.228.258 </div></td><td class=\"c x1df ydb7 wd8 h79\"><div class=\"t m0 xa3 h34 y681 ff3 fsa fc0 sc0 ls0 ws0\">(26.215.712) </div></td><td class=\"c x235 ydb7 wd9 h79\"><div class=\"t m0 x2d h2a y681 ff2 fsa fc0 sc0 ls0 ws0\">1.383.207.485<span class=\"_ _3\"></span> </div></td><td class=\"c x236 ydb7 wd6 h79\"><div class=\"t m0 x31 h34 y681 ff3 fsa fc0 sc0 ls0 ws0\">71.587.472 </div></td><td class=\"c x21c ydb7 wda h79\"><div class=\"t m0 x2d h2a y681 ff2 fsa fc0 sc0 ls0 ws0\">1.454.794.957 </div></td></tr><tr><td class=\"c x17f ydb8 w292 h115\"><div class=\"t m0 x16e h2a ydac ff2 fsa fc0 sc0 ls0 ws0\">controllante da<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f ybae w293 h115\"><div class=\"t m0 x16e h2a ydac ff2 fsa fc0 sc0 ls0 ws0\">bilancio consolidat<span class=\"_ _3\"></span>o<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Patrimonio netto di terzi<span class=\"_ _4f\"> </span>Al <span class=\"_ _2\"></span>31 <span class=\"_ _28\"></span>dicembre <span class=\"_ _2\"></span>2024 <span class=\"_ _28\"></span>il <span class=\"_ _2\"></span>patrim<span class=\"_ _2\"></span>onio <span class=\"_ _2\"></span>netto <span class=\"_ _28\"></span>di <span class=\"_ _2\"></span>terzi <span class=\"_ _28\"></span>fa <span class=\"_ _2\"></span>riferimento <span class=\"_ _28\"></span>alla controllat<span class=\"_ _2\"></span>a <span class=\"_ _28\"></span>Investindesign <span class=\"_ _2\"></span>S.p.A.<span class=\"_ _4f\"> </span>detenuta al 50,69%.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "(2<span class=\"ls0\">6) Risultato d<span class=\"ffc\">\u2019esercizio<span class=\"_ _4f\"> </span></span></span>Risultato base per azione<span class=\"_ _4f\"> </span>Al <span class=\"_ _27\"></span>31 <span class=\"_ _29\"></span>dicembre <span class=\"_ _29\"></span><span class=\"ls9\">202</span>4 <span class=\"_ _29\"></span><span class=\"ff9\">l\u2019utile <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>per <span class=\"_ _27\"></span>a<span class=\"_ _3\"></span>zione <span class=\"_ _29\"></span>\u2013</span> <span class=\"_ _29\"></span>utile <span class=\"_ _27\"></span>di <span class=\"_ _29\"></span>esercizi<span class=\"_ _3\"></span>o <span class=\"_ _27\"></span>diviso <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>il <span class=\"_ _27\"></span>n<span class=\"_ _3\"></span>umero <span class=\"_ _27\"></span>medio <span class=\"_ _29\"></span>delle<span class=\"_ _4f\"> </span>azioni in circolazione ne<span class=\"_ _2\"></span>l periodo calcolato <span class=\"_ _2\"></span>tenendo <span class=\"_ _2\"></span>conto delle azioni propr<span class=\"_ _2\"></span>ie possedute <span class=\"ff9\">\u2013</span> \u00e8 <span class=\"_ _2\"></span>pari a<span class=\"_ _4f\"> </span>euro <span class=\"ls9\">0,23. </span>Risultato diluito per azione Al 31 dicembre 2024 <span class=\"ff9\">l\u2019utile diluito p<span class=\"_ _2\"></span>er azione \u00e8 pari <span class=\"_ _2\"></span>a euro <span class=\"ff3\">0,23</span>. Tale importo rappresenta l\u2019utile d<span class=\"_ _2\"></span>i<span class=\"_ _4f\"> </span></span>esercizio <span class=\"_ _5\"></span>diviso <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>il <span class=\"_ _29\"></span>numero <span class=\"_ _5\"></span>medio <span class=\"_ _5\"></span>delle <span class=\"_ _29\"></span>azioni <span class=\"_ _5\"></span>ordinarie <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>circolazione <span class=\"_ _29\"></span>al <span class=\"_ _5\"></span>3<span class=\"_ _3\"></span>1 <span class=\"_ _5\"></span>dicembre <span class=\"_ _5\"></span>2024<span class=\"ls9\">,<span class=\"_ _4f\"> </span></span>calcolato <span class=\"_ _29\"></span>tenendo <span class=\"_ _5\"></span>conto <span class=\"_ _29\"></span>delle <span class=\"_ _5\"></span>azioni <span class=\"_ _29\"></span>proprie <span class=\"_ _29\"></span>pos<span class=\"_ _3\"></span>sedute <span class=\"_ _29\"></span>e <span class=\"_ _5\"></span>considerati <span class=\"_ _29\"></span>gli <span class=\"_ _5\"></span>eventuali <span class=\"_ _29\"></span>effetti <span class=\"_ _29\"></span>diluitivi<span class=\"_ _4f\"> </span>generati dalle azioni a servizio del piano di incentivazione<span class=\"ffd\">.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "Tale importo rappresenta l\u2019utile d<span class=\"_ _2\"></span>i<span class=\"_ _4f\"> </span>esercizio <span class=\"_ _5\"></span>diviso <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>il <span class=\"_ _29\"></span>numero <span class=\"_ _5\"></span>medio <span class=\"_ _5\"></span>delle <span class=\"_ _29\"></span>azioni <span class=\"_ _5\"></span>ordinarie <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>circolazione <span class=\"_ _29\"></span>al <span class=\"_ _5\"></span>3<span class=\"_ _3\"></span>1 <span class=\"_ _5\"></span>dicembre <span class=\"_ _5\"></span>2024<span class=\"ls9\">,<span class=\"_ _4f\"> </span></span>calcolato <span class=\"_ _29\"></span>tenendo <span class=\"_ _5\"></span>conto <span class=\"_ _29\"></span>delle <span class=\"_ _5\"></span>azioni <span class=\"_ _29\"></span>proprie <span class=\"_ _29\"></span>pos<span class=\"_ _3\"></span>sedute <span class=\"_ _29\"></span>e <span class=\"_ _5\"></span>considerati <span class=\"_ _29\"></span>gli <span class=\"_ _5\"></span>eventuali <span class=\"_ _29\"></span>effetti <span class=\"_ _29\"></span>diluitivi<span class=\"_ _4f\"> </span>generati dalle azioni a servizio del piano di incentivazione<span class=\"ffd\">.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "(28) Passivit\u00e0 finanziarie non correnti<span class=\"_ _4f\"> </span>Le passivit\u00e0 finanziarie non correnti, pari ad euro 318.255.675, si riferiscono: \u25aa<span class=\"ff6\"> <span class=\"_ _30\"> </span><span class=\"ff3\">per euro 289.245.045 <span class=\"lsb\">al</span> Prestito Obblig<span class=\"_ _2\"></span>azionario TIP <span class=\"ls9\">2024</span>-<span class=\"ls9\">2029</span> <span class=\"_ _2\"></span>collocato nel mese di giugn<span class=\"_ _2\"></span>o<span class=\"_ _4f\"> </span></span></span>2024,<span class=\"ls0\"> <span class=\"_ _29\"></span>del <span class=\"_ _5\"></span>valore <span class=\"_ _5\"></span>nominale <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _5\"></span></span>290.500.000.<span class=\"ls0\"> <span class=\"_ _29\"></span><span class=\"ls8\">Il<span class=\"_ _3\"></span></span> <span class=\"_ _29\"></span>prestito, <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>data <span class=\"_ _29\"></span>di <span class=\"_ _5\"></span>inizio <span class=\"_ _29\"></span>godimento<span class=\"_ _3\"></span> <span class=\"_ _29\"></span></span>21<span class=\"_ _4f\"> </span>giugno <span class=\"_ _28\"></span><span class=\"ls9\">2024<span class=\"ls0\"> <span class=\"_ _28\"></span>e <span class=\"_ _28\"></span>data <span class=\"_ _28\"></span>scadenza <span class=\"_ _28\"></span><span class=\"ls9\">21<span class=\"ls0\"> <span class=\"_ _28\"></span>giugno <span class=\"_ _4a\"></span><span class=\"ls9\">2029,<span class=\"ls0\"> <span class=\"_ _28\"></span>\u00e8 <span class=\"_ _28\"></span>stato <span class=\"_ _28\"></span>emesso <span class=\"_ _28\"></span><span class=\"lsb\">al<span class=\"ls0\"> <span class=\"_ _28\"></span>nominale <span class=\"_ _28\"></span><span class=\"lsc\">ed<span class=\"ls0\"> <span class=\"_ _28\"></span>offre <span class=\"_ _28\"></span>cedole <span class=\"_ _28\"></span>annuali<span class=\"_ _4f\"> </span></span></span></span></span></span></span></span></span></span></span>ad<span class=\"ls0\"> <span class=\"_ _5\"></span><span class=\"lsa\">un</span> <span class=\"_ _a\"></span>tasso <span class=\"_ _a\"> </span>fisso <span class=\"_ _a\"></span>nominale <span class=\"_ _5\"></span>a<span class=\"_ _3\"></span>nnuo <span class=\"_ _5\"></span>lordo <span class=\"_ _a\"></span>pari <span class=\"_ _a\"></span></span>al<span class=\"ls0\"> <span class=\"_ _5\"></span>4,625%. <span class=\"_ _a\"></span><span class=\"ls8\">Il</span> <span class=\"_ _a\"></span>prestito <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _5\"></span>stato<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>iscritto <span class=\"_ _a\"></span></span>al<span class=\"ls0\"> <span class=\"_ _5\"></span>costo<span class=\"_ _4f\"> </span></span>ammortizzato applicando <span class=\"ls9\">il</span> tasso di interesse effettivo che tiene conto dei costi di transazione<span class=\"_ _4f\"> </span>sostenuti per <span class=\"ff9\">l\u2019emissione</span> del prestito e dei riacquisti di obbligazioni effettuati dalla societ\u00e0;<span class=\"_ _4f\"> </span>\u25aa<span class=\"ff6\"> <span class=\"_ _4b\"> </span><span class=\"ff3\">per <span class=\"_ _2b\"> </span>euro <span class=\"_ _a\"> </span><span class=\"ls9\">24.958.632</span> <span class=\"_ _2b\"> </span><span class=\"ls3\">si</span> <span class=\"_ _a\"> </span>riferiscono<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span><span class=\"lsb\">ad</span> <span class=\"_ _a\"> </span><span class=\"lsa\">un</span> <span class=\"_ _2b\"> </span>finanziamento <span class=\"_ _2b\"> </span>a <span class=\"_ _a\"> </span>medi<span class=\"_ _3\"></span>o <span class=\"_ _2b\"> </span>lungo <span class=\"_ _2b\"> </span>termine <span class=\"_ _a\"></span>del <span class=\"_ _2b\"> </span>valore<span class=\"_ _4f\"> </span></span></span>nominale <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>25.000.000, <span class=\"_ _2c\"> </span>rimborsabile <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>scadenza <span class=\"_ _2c\"> </span><span class=\"ls9\">il</span> <span class=\"_ _2c\"> </span><span class=\"ls9\">30</span> <span class=\"_ _2c\"> </span>giugno <span class=\"_ _2c\"> </span><span class=\"ls9\">2027,</span> <span class=\"_ _2c\"> </span>iscritto <span class=\"_ _10\"> </span><span class=\"lsb\">al</span> <span class=\"_ _2c\"> </span>costo<span class=\"_ _4f\"> </span>ammortizzato applicando <span class=\"ls9\">il</span> tasso di interesse effettivo che tiene conto dei costi di transazione<span class=\"_ _4f\"> </span>sostenuti per <span class=\"ff9\">l\u2019ottenimento</span> del prestito. <span class=\"ls8\">Il</span> prestito preve<span class=\"_ _3\"></span>de <span class=\"ls9\">il</span> rispetto di <span class=\"lsa\">un</span> <span class=\"ffd\">covenant</span> finanziario<span class=\"_ _4f\"> </span>su<span class=\"ls0\"> base annua;<span class=\"_ _4f\"> </span></span>\u25aa<span class=\"ff6\"> <span class=\"_ _4b\"> </span><span class=\"ff3\">per <span class=\"_ _4\"> </span>euro  4.051.998 <span class=\"_ _2a\"> </span>a<span class=\"_ _3\"></span>lle <span class=\"_ _4\"> </span>quote <span class=\"_ _4\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>medio  lun<span class=\"_ _2\"></span>go <span class=\"_ _4\"> </span>termine <span class=\"_ _1a\"> </span>di <span class=\"_ _4\"> </span><span class=\"lsa\">un</span> <span class=\"_ _1a\"> </span>finanziamento <span class=\"_ _4\"> </span>a  ta<span class=\"_ _2\"></span>sso <span class=\"_ _4\"> </span>fisso<span class=\"_ _4f\"> </span></span></span>rimborsabile a scadenza <span class=\"ls9\">il</span> <span class=\"ls9\">12</span> aprile <span class=\"ls9\">2026.</span> In <span class=\"_ _1b\"> </span>ottemperanza <span class=\"_ _1b\"> </span>all\u2019applicazione <span class=\"_ _1c\"> </span>dei<span class=\"_ _3\"></span> <span class=\"_ _1b\"> </span>principi <span class=\"_ _1c\"> </span>contabili <span class=\"_ _1b\"> </span>internaziona<span class=\"_ _3\"></span>li <span class=\"_ _1c\"> </span>richia<span class=\"_ _3\"></span>mati <span class=\"_ _1b\"> </span>dalla<span class=\"_ _4f\"> </span>raccomandazione  C<span class=\"_ _3\"></span>onsob  n.  DEM  9017<span class=\"_ _3\"></span>965  del <span class=\"_ _9\"> </span>26  febbraio <span class=\"_ _9\"> </span>2009  e <span class=\"_ _9\"> </span>dal  documento <span class=\"_ _9\"> </span>Banca<span class=\"_ _4f\"> </span>d\u2019Italia/Consob/Isvap <span class=\"_ _2b\"> </span>n. <span class=\"_ _a\"> </span>4 <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>marzo <span class=\"_ _a\"> </span>2010, <span class=\"_ _2b\"> </span>si <span class=\"_ _a\"> </span>s<span class=\"_ _3\"></span>egnala <span class=\"_ _a\"> </span>che <span class=\"_ _2b\"> </span>la <span class=\"_ _2b\"> </span>voce <span class=\"_ _a\"> </span>oggetto <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>commento <span class=\"_ _a\"> </span>n<span class=\"_ _27\"></span><span class=\"ff3 ls16\">on<span class=\"_ _4f\"> </span></span>include nessuna esposizione correlata a <span class=\"ffd\">covenant</span> non rispettati.<span class=\"_ _4f\"> </span>(29) Passivit\u00e0 finanziarie correnti<span class=\"_ _4f\"> </span>Le passivit\u00e0 finanziarie correnti pari ad euro 138.841.866 si riferiscono principalmente:<span class=\"_ _4f\"> </span>\u25aa<span class=\"ff6\"> <span class=\"_ _30\"> </span><span class=\"ff3\">per <span class=\"_ _2b\"> </span>euro <span class=\"_ _2b\"> </span><span class=\"ls9\">84.916.654</span> <span class=\"_ _2b\"> </span>a<span class=\"_ _3\"></span>lla <span class=\"_ _2b\"> </span>quota <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>finanz<span class=\"_ _3\"></span>iamento, <span class=\"_ _2b\"> </span>gi\u00e0 <span class=\"_ _2b\"> </span>parzia<span class=\"_ _3\"></span>lmente <span class=\"_ _2b\"> </span>rimborsato, <span class=\"_ _2b\"> </span>da<span class=\"_ _3\"></span>l <span class=\"_ _2b\"> </span>valore<span class=\"_ _4f\"> </span></span></span>nominale <span class=\"_ _3\"></span>originario <span class=\"_ _27\"></span><span class=\"ls16\">di</span> <span class=\"_ _3\"></span>100.000.000, <span class=\"_ _3\"></span>con <span class=\"_ _27\"></span>rimborso finale <span class=\"_ _27\"></span><span class=\"ls9\">il</span> <span class=\"ls9\">31</span> <span class=\"_ _3\"></span>dicembre <span class=\"_ _27\"></span>2025,<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>iscritto <span class=\"_ _3\"></span><span class=\"ls19\">al<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>costo<span class=\"_ _4f\"> </span>ammortizzato applicando <span class=\"ls9\">il</span> tasso di interesse effettivo che tiene conto dei costi di transazione<span class=\"_ _4f\"> </span>sostenuti per <span class=\"ff9\">l\u2019ottenimento</span> del prestito. <span class=\"ls8\">Il</span> prestito preve<span class=\"_ _3\"></span>de <span class=\"ls9\">il</span> rispetto di <span class=\"lsa\">un</span> <span class=\"ffd\">covenant</span> finanziario<span class=\"_ _4f\"> </span>su<span class=\"ls0\"> base annua;<span class=\"_ _4f\"> </span></span>\u25aa<span class=\"ff6\"> <span class=\"_ _4b\"> </span><span class=\"ff3\">per euro 42.7<span class=\"_ _3\"></span>95.063 a debiti verso banche <span class=\"_ _3\"></span>riferibili principalmente <span class=\"ff9\">all\u2019utilizzo</span> <span class=\"_ _3\"></span>dei fidi di conto<span class=\"_ _4f\"> </span></span></span>corrente;<span class=\"_ _4f\"> </span>\u25aa<span class=\"ff6\"> <span class=\"_ _4b\"> </span><span class=\"ff3\">per euro <span class=\"ls9\">7.104.318</span> a interessi maturati sul prestito obbligazionario TIP <span class=\"ls9\">2024</span>-<span class=\"ls9\">2029.<span class=\"_ _4f\"> </span></span></span></span>\u25aa<span class=\"ff6\"> <span class=\"_ _4b\"> </span><span class=\"ff3\">per euro <span class=\"_ _3\"></span><span class=\"ls9\">4.025.831</span> <span class=\"_ _3\"></span>alla<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>quota <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>capitale <span class=\"_ _3\"></span>rimborsabile <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>breve <span class=\"_ _3\"></span>termine <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span><span class=\"lsa\">un</span> <span class=\"_ _3\"></span>finanziamento<span class=\"_ _3\"></span> a<span class=\"_ _4f\"> </span></span></span>tasso fisso a medio lungo termine <span class=\"ls9\">in</span> scadenza <span class=\"ls9\">il</span> <span class=\"ls9\">12</span> aprile <span class=\"ls9\">2026.</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "(31) Altre passivit\u00e0 La<span class=\"ls0\"> <span class=\"_ _10\"> </span>voce <span class=\"_ _10\"> </span>\u00e8 <span class=\"_ _10\"> </span>composta <span class=\"_ _10\"> </span>prevalentemente <span class=\"_ _10\"> </span>da <span class=\"_ _10\"> </span>debiti <span class=\"_ _2f\"> </span>per <span class=\"_ _10\"> </span>emolumenti <span class=\"_ _10\"> </span>agli <span class=\"_ _10\"> </span>amministratori <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>per<span class=\"_ _4f\"> </span></span>competenze a dipendenti.<table class=\"s w296 h11a\" id=\"_9f7ddb56-e75f-48eb-a83e-3ec5553c60e9\"><tr><td class=\"c x181 ydc5 wde h42\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">euro </div></td><td class=\"c x238 ydc5 wb7 h42\"><div class=\"t m0 x1c h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2024<span class=\"_ _3\"></span><span class=\"ff3\"> </span></div></td><td class=\"c x239 ydc5 wdf h42\"><div class=\"t m0 x32 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2023<span class=\"_ _3\"></span> </div></td></tr><tr><td class=\"c x181 ydc6 wde h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Debiti verso amministratori e <span class=\"_ _3\"></span>dipendenti<span class=\"_ _3\"></span> </div></td><td class=\"c x238 ydc6 wb7 h42\"><div class=\"t m0 x2e h13 y32c ff3 fs0 fc0 sc0 ls37 ws0\">11.574<span class=\"ls0\">.</span>648<span class=\"ls0\"> </span></div></td><td class=\"c x239 ydc6 wdf h42\"><div class=\"t m0 xb3 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">24.453.633 </div></td></tr><tr><td class=\"c x181 ydc7 wde h42\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Debiti verso enti previdenz<span class=\"_ _3\"></span>iali </div></td><td class=\"c x238 ydc7 wb7 h42\"><div class=\"t m0 xb3 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">2<span class=\"ls37\">23</span>.<span class=\"ls37\">684</span> </div></td><td class=\"c x239 ydc7 wdf h42\"><div class=\"t m0 xc1 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">271.775 </div></td></tr><tr><td class=\"c x181 ydc8 wde h43\"><div class=\"t m0 x17 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x238 ydc8 wb7 h43\"><div class=\"t m0 xb3 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">128.017 </div></td><td class=\"c x239 ydc8 wdf h43\"><div class=\"t m0 xc1 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">932.831 </div></td></tr><tr><td class=\"c x181 ydc9 wde h50\"><div class=\"t m0 x17 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x238 ydc9 wb7 h50\"><div class=\"t m0 x2f h8 y32c ff2 fs0 fc0 sc0 ls35 ws0\">11.<span class=\"ls37\">926<span class=\"ls0\">.</span>349</span><span class=\"ls37\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x239 ydc9 wdf h50\"><div class=\"t m0 xb3 h8 y32c ff2 fs0 fc0 sc0 ls0 ws0\">25.658.239 </div></td></tr></table>La<span class=\"ls0\"> voce debiti verso amministratori e dipendenti comprende <span class=\"ls9\">la</span> quota variabil<span class=\"_ _2\"></span>e del compenso degli<span class=\"_ _4f\"> </span></span>amministratori calcolata sui risultati pro-forma del periodo e i bonus per i dipendenti.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "(32) Rischi e incertezze<span class=\"_ _4f\"> </span>L\u2019esposizione<span class=\"ff3\"> <span class=\"_ _5\"></span>diretta <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>gruppo <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>sue <span class=\"_ _5\"></span>principali <span class=\"_ _5\"></span>partecipa<span class=\"_ _3\"></span>te <span class=\"_ _5\"></span>verso <span class=\"_ _5\"></span>Russia <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>Ucraina <span class=\"_ _5\"></span>non <span class=\"_ _5\"></span>\u00e8<span class=\"_ _4f\"> </span></span>significativa <span class=\"_ _27\"></span>mentre <span class=\"_ _27\"></span><span class=\"ls9\">le<span class=\"_ _3\"></span></span> <span class=\"_ _27\"></span>societ\u00e0 <span class=\"_ _27\"></span>partecipate <span class=\"_ _27\"></span>risultano, <span class=\"_ _27\"></span><span class=\"ls9\">in</span> <span class=\"_ _27\"></span>misura<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>diversa, <span class=\"_ _27\"></span>esposte <span class=\"_ _27\"></span>agli<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>effetti <span class=\"_ _27\"></span>indiretti<span class=\"_ _4f\"> </span>del conflitto <span class=\"_ _3\"></span>quali <span class=\"ff9\">l\u2019incremento</span> <span class=\"_ _3\"></span>del prezzo <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>materie prime e <span class=\"_ _3\"></span><span class=\"ff9\">dell\u2019energia,</span> <span class=\"ff9\">l\u2019incremento</span> <span class=\"_ _3\"></span>dei tassi<span class=\"_ _4f\"> </span>di interesse e <span class=\"_ _2\"></span>del tasso di i<span class=\"_ _2\"></span>nflazione, <span class=\"ls9\">le</span> difficolt\u00e0 <span class=\"_ _2\"></span>di approvvigionamento e <span class=\"_ _2\"></span><span class=\"ls9\">la<span class=\"ls0\"> ridotta propensione <span class=\"lsb\">ai<span class=\"_ _4f\"> </span></span></span></span>consumi. <span class=\"_ _29\"></span><span class=\"lsc\">Al</span> <span class=\"_ _29\"></span>momento <span class=\"_ _29\"></span><span class=\"ls9\">le</span> <span class=\"_ _29\"></span>societ\u00e0 <span class=\"_ _29\"></span>partecipa<span class=\"_ _3\"></span>te <span class=\"_ _27\"></span>ha<span class=\"_ _3\"></span>nno <span class=\"_ _27\"></span>s<span class=\"_ _3\"></span>aputo <span class=\"_ _29\"></span>affrontare <span class=\"_ _29\"></span>tali <span class=\"_ _29\"></span>scenari <span class=\"_ _29\"></span>conte<span class=\"_ _3\"></span>nendo <span class=\"_ _29\"></span>gli<span class=\"_ _4f\"> </span>effetti <span class=\"_ _29\"></span>neg<span class=\"_ _3\"></span>ativi <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>i <span class=\"_ _5\"></span>risultati <span class=\"_ _5\"></span>degli <span class=\"_ _5\"></span><span class=\"ffd\">im<span class=\"_ _3\"></span>pairment <span class=\"_ _5\"></span>test</span> <span class=\"_ _5\"></span>effettuati <span class=\"_ _5\"></span>sulle <span class=\"_ _5\"></span>partecipa<span class=\"_ _3\"></span>te <span class=\"_ _29\"></span>non <span class=\"_ _5\"></span>ha<span class=\"_ _3\"></span>nno <span class=\"_ _5\"></span>individuato<span class=\"_ _4f\"> </span>svalutazioni connesse a tali aspetti.<span class=\"_ _4f\"> </span>Rischio connesso ai cambiamenti climati<span class=\"_ _2\"></span>ci Considerando <span class=\"_ _2a\"> </span><span class=\"ls9\">le</span> <span class=\"_ _2a\"> </span>indicazioni <span class=\"_ _2b\"> </span>ESMA <span class=\"_ _2a\"> </span><span class=\"ls9\">in</span> <span class=\"_ _2b\"> </span>merito <span class=\"_ _2a\"> </span>alla <span class=\"_ _2a\"> </span>potenziale<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>importanza<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>degli <span class=\"_ _2a\"> </span>aspetti <span class=\"_ _2b\"> </span>lega<span class=\"_ _3\"></span>ti <span class=\"_ _2b\"> </span><span class=\"lsb\">ai<span class=\"_ _4f\"> </span></span>cambiamenti <span class=\"_ _2\"></span>cl<span class=\"_ _2\"></span>imatici <span class=\"_ _28\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>alla <span class=\"_ _28\"></span>transizione <span class=\"_ _2\"></span>energetica <span class=\"_ _28\"></span>sulle <span class=\"_ _28\"></span>attivit\u00e0 <span class=\"_ _28\"></span>ec<span class=\"_ _3\"></span>onomiche <span class=\"_ _28\"></span>e <span class=\"_ _2\"></span><span class=\"ls9\">le<span class=\"ls0\"> <span class=\"_ _4a\"></span>correlate<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>evoluzioni<span class=\"_ _4f\"> </span></span></span>del <span class=\"_ _3\"></span>contesto <span class=\"_ _27\"></span>normativo <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>livello <span class=\"_ _27\"></span>comunitario, <span class=\"_ _3\"></span><span class=\"ls9\">il</span> <span class=\"_ _3\"></span>gruppo <span class=\"_ _27\"></span>TIP ha<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>valutato <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>potenziali<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>impatti <span class=\"_ _3\"></span>diretti<span class=\"_ _4f\"> </span>sull\u2019attivit\u00e0<span class=\"ff3\"> <span class=\"_ _29\"></span>della <span class=\"_ _5\"></span>capogruppo <span class=\"_ _29\"></span>e <span class=\"_ _5\"></span>delle <span class=\"_ _29\"></span>societ\u00e0 <span class=\"_ _5\"></span>consolidate <span class=\"_ _29\"></span>ritenendo<span class=\"_ _3\"></span> <span class=\"_ _29\"></span>di <span class=\"_ _5\"></span>non <span class=\"_ _29\"></span>essere <span class=\"_ _29\"></span>particolarmente<span class=\"_ _4f\"> </span></span>esposto <span class=\"_ _2b\"> </span>direttamente <span class=\"_ _2b\"> </span><span class=\"ls15\">ma</span> <span class=\"_ _a\"> </span>di <span class=\"_ _2b\"> </span>dover <span class=\"_ _2b\"> </span>ovviamente <span class=\"_ _2b\"> </span>considerare <span class=\"_ _2b\"> </span>tali <span class=\"_ _a\"> </span>aspetti <span class=\"_ _2b\"> </span><span class=\"ff9\">nell\u2019ambito</span> <span class=\"_ _a\"> </span>del<span class=\"_ _3\"></span>la <span class=\"_ _2b\"> </span>propria<span class=\"_ _4f\"> </span>attivit\u00e0 <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>investimento. <span class=\"_ _28\"></span><span class=\"ls14\">Le<span class=\"ls0\"> <span class=\"_ _28\"></span>societ\u00e0<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>partecipate <span class=\"_ _28\"></span>hanno <span class=\"_ _28\"></span>a <span class=\"_ _28\"></span>loro <span class=\"_ _28\"></span>volta <span class=\"_ _28\"></span>svolto <span class=\"_ _28\"></span><span class=\"ls9\">le<span class=\"ls0\"> <span class=\"_ _28\"></span>prime <span class=\"_ _28\"></span>valutazioni<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>rispetto<span class=\"_ _4f\"> </span></span></span></span></span>ai<span class=\"ls0\"> <span class=\"_ _27\"></span>potenziali <span class=\"_ _27\"></span>rischi, <span class=\"_ _27\"></span>fisici<span class=\"_ _3\"></span> <span class=\"_ _27\"></span>e <span class=\"_ _27\"></span>transizionali, <span class=\"_ _29\"></span>derivanti <span class=\"_ _27\"></span>dai <span class=\"_ _27\"></span>cambiamenti <span class=\"_ _27\"></span>climatici.<span class=\"_ _3\"></span> <span class=\"_ _27\"></span><span class=\"ls29\">Le</span> <span class=\"_ _29\"></span>prime <span class=\"_ _27\"></span>valutazioni<span class=\"_ _4f\"> </span></span>non <span class=\"_ _a\"></span>evidenziano <span class=\"_ _a\"> </span>pa<span class=\"_ _3\"></span>rticolari <span class=\"_ _a\"></span>criticit\u00e0, <span class=\"_ _a\"></span>sul <span class=\"_ _a\"> </span>breve <span class=\"_ _a\"> </span>termine. <span class=\"_ _a\"> </span>Tuttavia,<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>tali <span class=\"_ _a\"></span>aspetti <span class=\"_ _a\"></span>saranno <span class=\"_ _a\"> </span>oggetto <span class=\"_ _a\"> </span>di<span class=\"_ _4f\"> </span>continua <span class=\"_ _2b\"> </span>analisi, <span class=\"_ _2a\"> </span>con <span class=\"_ _2b\"> </span>particolare <span class=\"_ _2b\"> </span>riferimento <span class=\"_ _2b\"> </span><span class=\"lsb\">ai</span> <span class=\"_ _2b\"> </span>rischi <span class=\"_ _2b\"> </span>transiz<span class=\"_ _3\"></span>ionali, <span class=\"_ _2b\"> </span>anche <span class=\"_ _2a\"> </span>alla <span class=\"_ _2b\"> </span>luce <span class=\"_ _2b\"> </span>delle <span class=\"_ _2b\"> </span>rece<span class=\"_ _3\"></span>nti<span class=\"_ _4f\"> </span>evoluzioni dello scenario internazionale.<span class=\"_ _4f\"> </span>Gestione del rischio finanziario Per la na<span class=\"_ _3\"></span>tura delle <span class=\"_ _3\"></span>sue attivit\u00e0 <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>gruppo \u00e8 <span class=\"_ _3\"></span>esposto <span class=\"_ _3\"></span>a diversi <span class=\"_ _3\"></span>tipi di <span class=\"_ _3\"></span>rischio finanzia<span class=\"_ _3\"></span>rio; in particola<span class=\"_ _3\"></span>re<span class=\"_ _4f\"> </span>al <span class=\"_ _27\"></span>rischio <span class=\"_ _27\"></span>di <span class=\"_ _29\"></span>variazione <span class=\"_ _27\"></span>del <span class=\"_ _27\"></span>valore <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>mercato <span class=\"_ _27\"></span>delle <span class=\"_ _27\"></span>partecipazioni <span class=\"_ _27\"></span>e, <span class=\"_ _5\"></span>sebbene <span class=\"_ _27\"></span>in <span class=\"_ _27\"></span>minore <span class=\"_ _27\"></span>misura, <span class=\"_ _29\"></span>al<span class=\"_ _4f\"> </span>rischio <span class=\"_ _27\"></span>di tass<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>d\u2019interesse. <span class=\"_ _3\"></span>Di <span class=\"_ _27\"></span>seguito <span class=\"_ _3\"></span>si <span class=\"_ _27\"></span>illustrano le <span class=\"_ _27\"></span>politiche <span class=\"_ _3\"></span>adottate <span class=\"_ _3\"></span>dal <span class=\"_ _29\"></span><span class=\"ff3\">gruppo <span class=\"_ _3\"></span>per <span class=\"_ _27\"></span>la <span class=\"_ _3\"></span>gestione<span class=\"_ _4f\"> </span></span>del rischio finanziario. Rischio di tasso di interesse Il <span class=\"_ _27\"></span>g<span class=\"ff9\">ruppo <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>es<span class=\"_ _3\"></span>posto <span class=\"_ _27\"></span>al <span class=\"_ _29\"></span>rischio <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>tasso <span class=\"_ _27\"></span>d\u2019interesse <span class=\"_ _5\"></span>relativamente <span class=\"_ _27\"></span>al <span class=\"_ _27\"></span>va<span class=\"_ _3\"></span>lore <span class=\"_ _29\"></span>delle <span class=\"_ _27\"></span>attivit\u00e0 <span class=\"_ _29\"></span>finanziarie<span class=\"_ _4f\"> </span></span>correnti <span class=\"_ _9\"> </span>rappres<span class=\"_ _3\"></span>entate <span class=\"_ _9\"> </span>da <span class=\"_ _2f\"> </span>obbligazioni <span class=\"_ _9\"> </span>e <span class=\"_ _2f\"> </span>crediti <span class=\"_ _9\"> </span>finanzia<span class=\"_ _3\"></span>ri. <span class=\"_ _9\"> </span>Data <span class=\"_ _2f\"> </span>la <span class=\"_ _2f\"> </span>natura <span class=\"_ _9\"> </span>prevalente <span class=\"_ _2f\"> </span>di <span class=\"_ _9\"> </span>tali<span class=\"_ _4f\"> </span>investimenti qu<span class=\"_ _2\"></span>ali impi<span class=\"_ _2\"></span>eghi <span class=\"_ _2\"></span>temporanei <span class=\"_ _2\"></span>di liqu<span class=\"_ _2\"></span>idit\u00e0 <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>possono essere <span class=\"_ _2\"></span>veloce<span class=\"_ _2\"></span>mente liquidati <span class=\"_ _2\"></span>non<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>si<span class=\"_ _4f\"> </span>\u00e8 ritenuto necessario adottare specifiche azioni di copertura del rischio.<span class=\"_ _4f\"> </span>Dal <span class=\"_ _2\"></span>punto <span class=\"_ _28\"></span>di <span class=\"_ _2\"></span>vista <span class=\"_ _28\"></span>delle <span class=\"_ _2\"></span>fonti <span class=\"_ _28\"></span>di <span class=\"_ _2\"></span>finanziamento <span class=\"_ _28\"></span>il gruppo, <span class=\"_ _28\"></span>ove <span class=\"_ _2\"></span>possibile, <span class=\"_ _28\"></span>stipula <span class=\"_ _2\"></span>finanziamenti <span class=\"_ _2\"></span>a <span class=\"_ _28\"></span>tasso<span class=\"_ _4f\"> </span>fisso <span class=\"_ _5\"></span>con <span class=\"_ _a\"></span>clausole <span class=\"_ _a\"></span>di <span class=\"_ _5\"></span>rimborso <span class=\"_ _5\"></span>a<span class=\"_ _3\"></span>nticipato <span class=\"_ _5\"></span>volontario <span class=\"_ _5\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _5\"></span>fine <span class=\"_ _a\"></span>di <span class=\"_ _5\"></span>ridurre <span class=\"_ _a\"></span>l\u2019esposizione <span class=\"_ _5\"></span>al <span class=\"_ _a\"></span>rischio <span class=\"_ _5\"></span>di<span class=\"_ _4f\"> </span>incremento dei tassi di interesse mantenendo l\u2019opportunit\u00e0 di rifinanziarsi a tassi pi\u00f9 favorevoli. Rischio di variazione di valore delle partecipazioni Il <span class=\"_ _4\"> </span>gruppo,  per <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>na<span class=\"_ _3\"></span>tura <span class=\"_ _4\"> </span>delle <span class=\"_ _4\"> </span>sue  attivit\u00e0,<span class=\"_ _2\"></span> <span class=\"_ _4\"> </span>\u00e8 <span class=\"_ _1a\"> </span>esposto <span class=\"_ _4\"> </span>al  ri<span class=\"_ _2\"></span>schio <span class=\"_ _4\"> </span>di  variazi<span class=\"_ _2\"></span>one <span class=\"_ _4\"> </span>del  v<span class=\"_ _2\"></span>alore <span class=\"_ _4\"> </span>delle<span class=\"_ _4f\"> </span>partecipazioni. Relativamente <span class=\"_ _27\"></span>alle <span class=\"_ _3\"></span>partecipazioni <span class=\"_ _3\"></span>quotate<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>allo <span class=\"_ _27\"></span>stato <span class=\"_ _3\"></span>attuale <span class=\"_ _27\"></span>non <span class=\"_ _3\"></span>esiste <span class=\"_ _27\"></span>uno <span class=\"_ _3\"></span>strumento <span class=\"_ _3\"></span>di <span class=\"_ _27\"></span>copertura<span class=\"_ _4f\"> </span>efficiente <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _27\"></span>portafoglio quale <span class=\"_ _27\"></span>quello con <span class=\"_ _27\"></span>le caratteristiche <span class=\"_ _3\"></span>del <span class=\"_ _27\"></span>gruppo. <span class=\"_ _3\"></span>Il <span class=\"_ _3\"></span>gruppo <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>comunque<span class=\"_ _4f\"> </span>acquistato <span class=\"_ _29\"></span>strumenti <span class=\"_ _5\"></span>finanziari <span class=\"_ _5\"></span><span class=\"ffd\">short</span> <span class=\"_ _29\"></span>al <span class=\"_ _5\"></span>fine <span class=\"_ _29\"></span>di <span class=\"_ _5\"></span>coprirsi <span class=\"_ _5\"></span>parzialmente <span class=\"_ _5\"></span>dal <span class=\"_ _29\"></span>rischio <span class=\"_ _29\"></span>di <span class=\"_ _5\"></span>riduzione <span class=\"_ _5\"></span>delle<span class=\"_ _4f\"> </span>quotazioni sul mercato azionario.<span class=\"_ _4f\"> </span>Relativamente alle societ\u00e0 non quotate, i rischi connessi: (a) alla valutazione di <span class=\"_ _2\"></span>tali <span class=\"_ _2\"></span>partecipazioni, in consider<span class=\"_ _2\"></span>azione di: (i) <span class=\"_ _2\"></span>assenza in tali <span class=\"_ _2\"></span>societ\u00e0 di sistemi di<span class=\"_ _4f\"> </span>controllo <span class=\"_ _9\"> </span>analoghi <span class=\"_ _9\"> </span>a <span class=\"_ _2f\"> </span>quelli  richiesti <span class=\"_ _2f\"> </span>per  le <span class=\"_ _2f\"> </span>societ<span class=\"_ _2\"></span>\u00e0 <span class=\"_ _9\"> </span>con <span class=\"_ _2f\"> </span>titoli  quotati, <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>la <span class=\"_ _2f\"> </span>conseguente<span class=\"_ _4f\"> </span>indisponibilit\u00e0 <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>un <span class=\"_ _2\"></span>flusso <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>informazioni <span class=\"_ _28\"></span>a<span class=\"_ _3\"></span>lmeno <span class=\"_ _28\"></span>pari, <span class=\"_ _2\"></span>sotto <span class=\"_ _28\"></span>il <span class=\"_ _28\"></span>profilo <span class=\"_ _28\"></span>quantitativo <span class=\"_ _28\"></span>e <span class=\"_ _2\"></span>qualitativo,<span class=\"_ _4f\"> </span>a <span class=\"_ _5\"></span>quel<span class=\"_ _3\"></span>lo <span class=\"_ _5\"></span>disponibile <span class=\"_ _a\"></span>per <span class=\"_ _5\"></span>queste <span class=\"_ _5\"></span>ultime; <span class=\"_ _a\"></span>(ii) <span class=\"_ _5\"></span>difficolt\u00e0 <span class=\"_ _5\"></span>di <span class=\"_ _a\"> </span>effettuare <span class=\"_ _5\"></span>ve<span class=\"_ _3\"></span>rifiche <span class=\"_ _5\"></span>indipendenti <span class=\"_ _a\"></span>nelle<span class=\"_ _4f\"> </span>societ\u00e0 e, quindi, valutare la completezza e l\u2019accuratezza delle informazioni da esse fornite; (b) <span class=\"_ _38\"></span>alla<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>possibilit\u00e0 <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>influire <span class=\"_ _4a\"></span>sulla <span class=\"_ _28\"></span>gestione <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>tali <span class=\"_ _28\"></span>partecipazioni <span class=\"_ _28\"></span>e <span class=\"_ _28\"></span>di <span class=\"_ _4a\"></span>favorirne <span class=\"_ _28\"></span>la <span class=\"_ _28\"></span>crescita, <span class=\"_ _28\"></span>presupposto<span class=\"_ _4f\"> </span>dell\u2019investimento, <span class=\"_ _4\"> </span>basata <span class=\"_ _2a\"> </span>sui <span class=\"_ _4\"> </span>rapporti <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span><span class=\"ff3\">g<span class=\"_ _3\"></span>ruppo <span class=\"_ _2a\"> </span>con <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span><span class=\"ffd\">management <span class=\"_ _4\"> </span></span></span>e <span class=\"_ _4\"> </span>l\u2019azionariato <span class=\"_ _2a\"> </span>e <span class=\"_ _4\"> </span>quindi<span class=\"_ _4f\"> </span>soggetta alla verifica e all\u2019evoluzione di tali rapporti; (c) alla liquidabilit\u00e0 di tali partecipazioni, non negoziabili su un mercato regolamentato; non <span class=\"_ _27\"></span>sono <span class=\"_ _27\"></span>stati <span class=\"_ _27\"></span>coperti <span class=\"_ _27\"></span>attraverso <span class=\"_ _27\"></span>specifici <span class=\"_ _27\"></span>strumenti <span class=\"_ _27\"></span>derivati <span class=\"_ _29\"></span>in <span class=\"_ _27\"></span>quanto <span class=\"_ _27\"></span>non <span class=\"_ _27\"></span>disponibili. <span class=\"_ _27\"></span>Il <span class=\"_ _5\"></span>gruppo<span class=\"_ _4f\"> </span>cerca <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>minimizzare <span class=\"_ _27\"></span>il <span class=\"_ _27\"></span>rischio <span class=\"_ _27\"></span><span class=\"ff9\">\u2013</span> <span class=\"_ _29\"></span><span class=\"ff9\">pur <span class=\"_ _27\"></span>nell\u2019ambito <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>un\u2019a<span class=\"_ _3\"></span>ttivit\u00e0 <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span><span class=\"ffd\">holding <span class=\"_ _27\"></span></span></span>industriale<span class=\"ffd\"> <span class=\"_ _27\"></span></span>e <span class=\"_ _29\"></span>pertanto <span class=\"_ _27\"></span>per<span class=\"_ _4f\"> </span>definizione <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>rischio <span class=\"_ _2a\"> </span><span class=\"ff9\">\u2013</span> <span class=\"_ _2b\"> </span><span class=\"ff9\">attraverso <span class=\"_ _2b\"> </span>un\u2019attenta <span class=\"_ _2b\"> </span>analisi <span class=\"_ _2b\"> </span>della <span class=\"_ _2b\"> </span>societ\u00e0 <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>settore <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>riferimento <span class=\"_ _2b\"> </span>al<span class=\"_ _4f\"> </span></span>momento <span class=\"_ _5\"></span>dell\u2019ingresso <span class=\"_ _a\"></span>nel <span class=\"_ _5\"></span>capitale, <span class=\"_ _a\"></span>nonch\u00e9 <span class=\"_ _5\"></span>attraverso <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>attento <span class=\"_ _5\"></span>monitorag<span class=\"_ _3\"></span>gio <span class=\"_ _5\"></span>delle<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>evoluzioni<span class=\"_ _4f\"> </span>delle attivit\u00e0 delle societ\u00e0 partecipate anche <span class=\"ff9\">successivamente all\u2019ingresso nel capitale. </span>Di seguito <span class=\"_ _3\"></span>si riporta <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span><span class=\"ffd\">sensitivity analysis</span> che<span class=\"_ _3\"></span> illustra gli <span class=\"_ _3\"></span>effetti determinati s<span class=\"_ _3\"></span>ul patrimonio netto <span class=\"_ _3\"></span>da<span class=\"_ _4f\"> </span>un\u2019ipotetica <span class=\"_ _2b\"> </span>variazione <span class=\"_ _2b\"> </span>de<span class=\"_ _2\"></span>l <span class=\"_ _2b\"> </span><span class=\"ffd\">fair <span class=\"_ _2b\"> </span>value<span class=\"ff3\"> <span class=\"_ _2b\"> </span>degli <span class=\"_ _a\"> </span>s<span class=\"_ _3\"></span>trumenti <span class=\"_ _a\"></span>detenuti <span class=\"_ _2b\"> </span>al <span class=\"_ _2b\"> </span>31 <span class=\"_ _a\"> </span>dicembre <span class=\"_ _2b\"> </span>2024 <span class=\"_ _2b\"> </span>del <span class=\"_ _a\"> </span>+<span class=\"_ _3\"></span>/- <span class=\"_ _2b\"> </span>5%,<span class=\"_ _4f\"> </span></span></span>confrontata a fini comparativi con i corrispondenti valori del 2023.<table class=\"s w297 h11b\" id=\"_b4441431-f69e-4c57-84d9-496443b145ae\"><tr><td class=\"c x23b ydca we1 h5d\"><div class=\"t m4 x17 h3c y3e6 ff2 fs12 fc0 sc0 ls0 ws0\">Sensitivity analysis<span class=\"_ _3\"></span> </div></td><td class=\"c x23c ydca we2 h5d\"><div class=\"t m0 x81 h8 y3e6 ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2024<span class=\"_ _3\"></span> </div></td><td></td><td></td><td class=\"c x23d ydca we3 h5d\"><div class=\"t m0 x37 h8 y3e6 ff2 fs0 fc0 sc0 ls0 ws0\">31 dicembre 2023<span class=\"_ _3\"></span> </div></td><td></td><td></td></tr><tr><td class=\"c x23b ydcb we1 h7a\"><div class=\"t m0 x17 h13 y4d9 ff3 fs0 fc0 sc0 ls0 ws0\">migliaia di euro<span class=\"_ _3\"></span> </div></td><td class=\"c x23c ydcb we4 h7a\"><div class=\"t m0 x29 h13 y4d9 ff3 fs0 fc0 sc0 ls0 ws0\">-5,00% </div></td><td class=\"c x23e ydcb we5 h7a\"><div class=\"t m0 x8c h13 y4d9 ff3 fs0 fc0 sc0 ls0 ws0\"> Base </div></td><td class=\"c x23f ydcb we6 h7a\"><div class=\"t m0 x1c h13 y4d9 ff3 fs0 fc0 sc0 ls0 ws0\">+5,00% </div></td><td class=\"c x23d ydcb wb5 h7a\"><div class=\"t m0 x29 h13 y4d9 ff3 fs0 fc0 sc0 ls0 ws0\">-5,00% </div></td><td class=\"c x240 ydcb we6 h7a\"><div class=\"t m0 x2d h13 y4d9 ff3 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x241 ydcb we7 h7a\"><div class=\"t m0 x36 h13 y4d9 ff3 fs0 fc0 sc0 ls0 ws0\">5,00% </div></td></tr><tr><td class=\"c x23b ydcc we1 h7b\"><div class=\"t m0 x17 h13 y351 ff3 fs0 fc0 sc0 ls0 ws0\">Partecipazioni in societ\u00e0 <span class=\"_ _3\"></span>quotate<span class=\"_ _3\"></span> </div></td><td class=\"c x23c ydcc we4 h7b\"><div class=\"t m0 x26 h13 y351 ff3 fs0 fc0 sc0 ls0 ws0\">354.187 </div></td><td class=\"c x23e ydcc we5 h7b\"><div class=\"t m0 x31 h13 y351 ff3 fs0 fc0 sc0 ls0 ws0\">372.828 </div></td><td class=\"c x23f ydcc we6 h7b\"><div class=\"t m0 x31 h13 y351 ff3 fs0 fc0 sc0 ls0 ws0\">391.469 </div></td><td class=\"c x23d ydcc wb5 h7b\"><div class=\"t m0 x26 h13 y351 ff3 fs0 fc0 sc0 ls0 ws0\">459.621 </div></td><td class=\"c x240 ydcc we6 h7b\"><div class=\"t m0 x31 h13 y351 ff3 fs0 fc0 sc0 ls0 ws0\">483.811 </div></td><td class=\"c x241 ydcc we7 h7b\"><div class=\"t m0 xa3 h13 y351 ff3 fs0 fc0 sc0 ls0 ws0\">508.002 </div></td></tr><tr><td class=\"c x23b ydcd we1 h7c\"><div class=\"t m0 x17 h13 y6f5 ff3 fs0 fc0 sc0 ls0 ws0\">Partecipazioni in societ\u00e0 <span class=\"_ _3\"></span>non quotate </div></td><td class=\"c x23c ydcd we4 h7c\"><div class=\"t m0 x26 h13 y6f5 ff3 fs0 fc0 sc0 ls37 ws0\">381<span class=\"ls0\">.</span>661<span class=\"ls0\"> </span></div></td><td class=\"c x23e ydcd we5 h7c\"><div class=\"t m0 x31 h13 y6f5 ff3 fs0 fc0 sc0 ls37 ws0\">401.748<span class=\"ls0\"> </span></div></td><td class=\"c x23f ydcd we6 h7c\"><div class=\"t m0 x31 h13 y6f5 ff3 fs0 fc0 sc0 ls37 ws0\">421<span class=\"ls0\">.</span>836<span class=\"ls0\"> </span></div></td><td class=\"c x23d ydcd wb5 h7c\"><div class=\"t m0 x26 h13 y6f5 ff3 fs0 fc0 sc0 ls0 ws0\">297.061 </div></td><td class=\"c x240 ydcd we6 h7c\"><div class=\"t m0 x31 h13 y6f5 ff3 fs0 fc0 sc0 ls0 ws0\">312.696 </div></td><td class=\"c x241 ydcd we7 h7c\"><div class=\"t m0 xa3 h13 y6f5 ff3 fs0 fc0 sc0 ls0 ws0\">328.331 </div></td></tr><tr><td class=\"c x23b ydce we1 h40\"><div class=\"t m0 x17 h8 y6f5 ff2 fs0 fc0 sc0 ls0 ws0\">Partecipazioni valutate <span class=\"_ _3\"></span>a FVOCI<span class=\"_ _3\"></span> </div></td><td class=\"c x23c ydce we4 h40\"><div class=\"t m0 x24 h8 y6f5 ff2 fs0 fc0 sc0 ls0 ws0\">7<span class=\"ls37\">35</span>.<span class=\"ls37\">847</span> </div></td><td class=\"c x23e ydce we5 h40\"><div class=\"t m0 x31 h8 y6f5 ff2 fs0 fc0 sc0 ls0 ws0\">7<span class=\"ls37\">74</span>.<span class=\"ls37\">576</span> </div></td><td class=\"c x23f ydce we6 h40\"><div class=\"t m0 x31 h8 y6f5 ff2 fs0 fc0 sc0 ls37 ws0\">813<span class=\"ls0\">.</span>305<span class=\"ls0\"> </span></div></td><td class=\"c x23d ydce wb5 h40\"><div class=\"t m0 x24 h8 y6f5 ff2 fs0 fc0 sc0 ls0 ws0\">756.682 </div></td><td class=\"c x240 ydce we6 h40\"><div class=\"t m0 x1c h8 y6f5 ff2 fs0 fc0 sc0 ls0 ws0\">796.507 </div></td><td class=\"c x241 ydce we7 h40\"><div class=\"t m0 x17 h8 y6f5 ff2 fs0 fc0 sc0 ls0 ws0\">836.333 </div></td></tr><tr><td class=\"c x23b ydcf we1 h40\"><div class=\"t m0 x17 h8 y6f7 ff2 fs0 fc0 sc0 ls0 ws0\">Effetti sul patrimonio netto<span class=\"_ _3\"></span> </div></td><td class=\"c x23c ydcf we4 h40\"><div class=\"t m0 x91 h8 y6f7 ff2 fs0 fc0 sc0 ls41 ws0\">(3<span class=\"ls0\">8.<span class=\"ls37\">729</span></span><span class=\"ls0\">)</span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x23f ydcf we6 h40\"><div class=\"t m0 x91 h8 y6f7 ff2 fs0 fc0 sc0 ls0 ws0\">38.<span class=\"ls37\">729</span> </div></td><td class=\"c x23d ydcf wb5 h40\"><div class=\"t m0 x91 h8 y6f7 ff2 fs0 fc0 sc0 ls0 ws0\">(39.825) </div></td><td></td><td class=\"c x241 ydcf we7 h40\"><div class=\"t m0 x31 h8 y6f7 ff2 fs0 fc0 sc0 ls0 ws0\">39.825 </div></td></tr></table>Rischio di credito L\u2019esposizione <span class=\"_ _a\"></span>del <span class=\"_ _5\"></span><span class=\"ff3\">gruppo <span class=\"_ _5\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _5\"></span>rischio <span class=\"_ _a\"></span>di <span class=\"_ _5\"></span>credito <span class=\"_ _a\"></span>dipende <span class=\"_ _5\"></span>dalle <span class=\"_ _a\"></span>caratteristiche <span class=\"_ _5\"></span>specifiche <span class=\"_ _5\"></span>di <span class=\"_ _a\"></span>ciascun<span class=\"_ _4f\"> </span></span>cliente <span class=\"_ _5\"></span>nonch\u00e9 <span class=\"_ _5\"></span>dalla <span class=\"_ _5\"></span>tipologia <span class=\"_ _5\"></span>dell\u2019attivit\u00e0 <span class=\"_ _5\"></span>svolta <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>comunque <span class=\"_ _a\"></span>alla <span class=\"_ _5\"></span>data <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>redazione <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>presente<span class=\"_ _4f\"> </span>bilancio non \u00e8 ritenuto significativo. Prima <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>assumere <span class=\"_ _2\"></span>un <span class=\"_ _28\"></span>incarico <span class=\"_ _28\"></span>vengono <span class=\"_ _28\"></span>svolte <span class=\"_ _28\"></span>accurate <span class=\"_ _28\"></span>a<span class=\"_ _3\"></span>nalisi <span class=\"_ _28\"></span>circa <span class=\"_ _28\"></span>l\u2019affidabilit\u00e0 <span class=\"_ _28\"></span>creditizia <span class=\"_ _2\"></span>del <span class=\"_ _28\"></span>client<span class=\"_ _2\"></span>e<span class=\"_ _4f\"> </span>attingendo al patrimonio di conoscenze vantato dal gruppo. Rischio di liquidit\u00e0 L\u2019approccio del <span class=\"ff3\">gruppo nella gestione d<span class=\"_ _2\"></span>ella liquidit\u00e0 prevede di <span class=\"_ _2\"></span>garantire, per quanto possibile, ch<span class=\"_ _2\"></span>e<span class=\"_ _4f\"> </span></span>vi siano sempre fondi sufficienti per adempiere alle propr<span class=\"_ _2\"></span>ie obbligazioni alla scadenza. Al <span class=\"_ _29\"></span>31 <span class=\"_ _29\"></span>dicembre <span class=\"_ _29\"></span>2024 <span class=\"_ _29\"></span>il <span class=\"_ _27\"></span>gruppo <span class=\"_ _29\"></span>ave<span class=\"_ _3\"></span>va <span class=\"_ _27\"></span>in <span class=\"_ _29\"></span>essere <span class=\"_ _29\"></span>linee <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>credito <span class=\"_ _29\"></span>ritenute <span class=\"_ _29\"></span>adeguate <span class=\"_ _27\"></span>per<span class=\"_ _27\"></span> <span class=\"_ _27\"></span>garantire <span class=\"_ _29\"></span>le<span class=\"_ _4f\"> </span>esigenze <span class=\"_ _2c\"> </span>finanziarie <span class=\"_ _2c\"> </span>del <span class=\"_ _2c\"> </span>gruppo. <span class=\"_ _1d\"> </span>I <span class=\"_ _2c\"> </span>finanziamenti <span class=\"_ _2c\"> </span>a <span class=\"_ _1d\"> </span>medio <span class=\"_ _2c\"> </span>lungo <span class=\"_ _2c\"> </span>termine, <span class=\"_ _2c\"> </span>inclusi <span class=\"_ _2c\"> </span>i <span class=\"_ _1d\"> </span>prestiti<span class=\"_ _4f\"> </span>obbligazionari, vengono generalmente rifinanziati anticipatamente rispetto alle scadenze.  Gestione del capitale<span class=\"_ _4f\"> </span>Le <span class=\"_ _2a\"> </span>politic<span class=\"_ _3\"></span>he <span class=\"_ _4\"> </span>di <span class=\"_ _2a\"> </span>ge<span class=\"_ _3\"></span>stione <span class=\"_ _2a\"> </span>del <span class=\"_ _4\"> </span>capita<span class=\"_ _3\"></span>le <span class=\"_ _2a\"> </span>da <span class=\"_ _4\"> </span>parte <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>Consiglio <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>Amministrazione <span class=\"_ _4\"> </span>prevedono <span class=\"_ _4\"> </span>il<span class=\"_ _4f\"> </span>mantenimento <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _27\"></span>livello <span class=\"_ _3\"></span>elevato <span class=\"_ _3\"></span>di <span class=\"_ _27\"></span>capitale <span class=\"_ _3\"></span>proprio <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>fine <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>mantenere <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>rapporto <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>fiducia<span class=\"_ _4f\"> </span>con gli investitori tale da consentire lo sviluppo dell\u2019attivit\u00e0<span class=\"ff3 ls9\">. </span>La <span class=\"_ _27\"></span>capogruppo <span class=\"_ _29\"></span>acquista <span class=\"_ _27\"></span>sul <span class=\"_ _29\"></span>mercato <span class=\"_ _29\"></span>azioni <span class=\"_ _29\"></span>proprie <span class=\"_ _27\"></span>con <span class=\"_ _27\"></span>tempis<span class=\"_ _3\"></span>tiche <span class=\"_ _27\"></span>che <span class=\"_ _29\"></span>dipendono <span class=\"_ _27\"></span>dai <span class=\"_ _29\"></span>prezzi <span class=\"_ _27\"></span>di<span class=\"_ _4f\"> </span>mercato e comunque demandando il tutto ad un <span class=\"ffd\">broker</span> esterno.<span class=\"_ _4f\"> </span>Gerarchia delfair value <span class=\"ffc\">secondo l\u2019IFRS 13<span class=\"_ _4f\"> </span></span>La <span class=\"_ _27\"></span>classificazione <span class=\"_ _27\"></span>degli <span class=\"_ _27\"></span>strumenti <span class=\"_ _27\"></span>finanziari <span class=\"_ _27\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _29\"></span><span class=\"ffd\">fair <span class=\"_ _27\"></span>value</span> <span class=\"_ _27\"></span><span class=\"ff9\">prevista <span class=\"_ _27\"></span>dall\u2019IFRS <span class=\"_ _27\"></span>13, <span class=\"_ _27\"></span>determinata <span class=\"_ _29\"></span>in <span class=\"_ _27\"></span>base<span class=\"_ _4f\"> </span></span>alla qualit\u00e0 delle fonti degli <span class=\"ffd\">input</span> utilizzati nella valutazione, comporta la seguente gerarchia:<span class=\"_ _4f\"> </span>-<span class=\"ff6\"> <span class=\"_ _47\"> </span></span>livello <span class=\"_ _29\"></span><span class=\"ls9\">1:</span> <span class=\"_ _29\"></span>determinazione <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span><span class=\"ffd\">fair <span class=\"_ _5\"></span>value</span> <span class=\"_ _29\"></span><span class=\"ls9\">in</span> <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>prezzi <span class=\"_ _29\"></span>quotati <span class=\"_ _29\"></span>(<span class=\"ffd\">unadjusted</span>) <span class=\"_ _5\"></span><span class=\"ls9\">in</span> <span class=\"_ _27\"></span>mercati <span class=\"_ _29\"></span>a<span class=\"_ _3\"></span>ttivi <span class=\"_ _29\"></span>per<span class=\"_ _4f\"> </span>identici <span class=\"_ _2f\"> </span><span class=\"ffd\">asset <span class=\"_ _2f\"> </span></span>o <span class=\"_ _10\"> </span><span class=\"ffd\">liabilities</span>. <span class=\"_ _2f\"> </span>Rientrano <span class=\"_ _2f\"> </span><span class=\"ls9\">in</span> <span class=\"_ _2f\"> </span>questa <span class=\"_ _2f\"> </span>categoria <span class=\"_ _10\"> </span>gli <span class=\"_ _2f\"> </span>strumenti <span class=\"_ _2f\"> </span>con <span class=\"_ _2f\"> </span>cui <span class=\"_ _10\"> </span>TIP <span class=\"_ _2f\"> </span>opera<span class=\"_ _4f\"> </span>direttamente <span class=\"_ _27\"></span><span class=\"ls9\">in</span> <span class=\"_ _29\"></span>mercati <span class=\"_ _27\"></span>attivi <span class=\"_ _27\"></span>(trattasi<span class=\"_ _3\"></span> <span class=\"_ _27\"></span><span class=\"lsb\">ad</span> <span class=\"_ _27\"></span>esempio <span class=\"_ _29\"></span>delle <span class=\"_ _27\"></span>partecipazioni <span class=\"_ _29\"></span><span class=\"ls9\">in</span> <span class=\"_ _27\"></span>societ\u00e0 <span class=\"_ _29\"></span>quotate, <span class=\"_ _27\"></span>titoli<span class=\"_ _4f\"> </span>obbligazionari quotati, ecc);<span class=\"_ _4f\"> </span>-<span class=\"ff6\"> <span class=\"_ _47\"> </span></span>livello <span class=\"_ _3\"></span><span class=\"ls9\">2:</span> determinazione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span><span class=\"ffd\">fair <span class=\"_ _3\"></span>value</span> <span class=\"ls9\">in</span> <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span><span class=\"ffd\">input</span> diversi<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls16\">da</span> <span class=\"_ _3\"></span>prezzi <span class=\"_ _3\"></span>quotati <span class=\"_ _3\"></span>inclusi <span class=\"_ _3\"></span>nel <span class=\"ff9\">\u201clivello<span class=\"_ _4f\"> </span></span>1\u201d<span class=\"ff3 ls0\"> <span class=\"_ _3\"></span><span class=\"ls15\">ma</span> <span class=\"_ _3\"></span>che<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>sono <span class=\"_ _27\"></span>osservabili direttamente<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>indirettamente <span class=\"_ _27\"></span>(es. <span class=\"_ _3\"></span>trattasi <span class=\"_ _3\"></span><span class=\"lsb\">ad</span> <span class=\"_ _3\"></span>esempio <span class=\"_ _3\"></span>di <span class=\"_ _27\"></span>prezzi <span class=\"_ _3\"></span>per<span class=\"_ _4f\"> </span></span>transazioni recenti o comparabili);<span class=\"_ _4f\"> </span>-<span class=\"ff6\"> <span class=\"_ _47\"> </span></span>livello <span class=\"lse\">3:</span> determinazione del <span class=\"ffd\">fair value</span> <span class=\"ls9\">in</span> base a<span class=\"_ _2\"></span> modelli di valutazione i cui<span class=\"_ _2\"></span> <span class=\"ffd\">input</span> non sono basati<span class=\"_ _4f\"> </span>su<span class=\"ls0\"> <span class=\"_ _a\"></span>dati <span class=\"_ _a\"> </span><span class=\"ls16\">di<span class=\"_ _3\"></span></span> <span class=\"_ _a\"> </span>merca<span class=\"_ _3\"></span>to <span class=\"_ _a\"></span>osservabili <span class=\"_ _a\"> </span>(<span class=\"ffd\">unobservable <span class=\"_ _2b\"> </span>inputs</span><span class=\"ls26\">).</span> <span class=\"_ _a\"></span>Trattasi <span class=\"_ _a\"> </span><span class=\"lsb\">ad</span> <span class=\"_ _a\"> </span>es<span class=\"_ _3\"></span>empio <span class=\"_ _a\"></span>delle <span class=\"_ _a\"> </span>valuta<span class=\"_ _3\"></span>zioni <span class=\"_ _a\"></span>delle<span class=\"_ _4f\"> </span></span>partecipazioni non quotate sulla<span class=\"_ _3\"></span> base di modelli di valutazione basati sui <span class=\"ffd\">Discounted Cash Flow</span>.<span class=\"_ _4f\"> </span>In <span class=\"_ _3\"></span>ottemperanza <span class=\"_ _3\"></span>alle <span class=\"_ _27\"></span>analisi <span class=\"_ _3\"></span>richieste <span class=\"_ _3\"></span>dall\u2019IFRS <span class=\"_ _3\"></span>13, <span class=\"_ _27\"></span>si riportano <span class=\"_ _27\"></span>di s<span class=\"_ _3\"></span>eguito <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>tipologie <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>strumenti<span class=\"_ _4f\"> </span>finanziari <span class=\"_ _2a\"> </span>presenti <span class=\"_ _4\"> </span>nelle <span class=\"_ _2b\"> </span>pos<span class=\"_ _3\"></span>te <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>bilancio <span class=\"_ _2a\"> </span>a<span class=\"_ _3\"></span>l <span class=\"_ _2a\"> </span>31 <span class=\"_ _2a\"> </span>dicembre <span class=\"_ _2a\"> </span>2024 <span class=\"_ _2a\"> </span>con <span class=\"_ _2a\"> </span>l\u2019in<span class=\"_ _3\"></span>dicazione <span class=\"_ _2a\"> </span>dei <span class=\"_ _2a\"> </span>criteri <span class=\"_ _4\"> </span>di<span class=\"_ _4f\"> </span>valutazione <span class=\"_ _4\"> </span>applicati <span class=\"_ _4\"> </span>e, <span class=\"_ _1a\"> </span>nel <span class=\"_ _4\"> </span>caso <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>strumenti <span class=\"_ _4\"> </span>finanziar<span class=\"_ _3\"></span>i <span class=\"_ _4\"> </span>va<span class=\"_ _3\"></span>lutati <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span><span class=\"ffd\">fair <span class=\"_ _1a\"> </span>value<span class=\"ff9\">, <span class=\"_ _4\"> </span>dell\u2019esposizione <span class=\"_ _4\"> </span>a<span class=\"_ _4f\"> </span></span></span>variazioni <span class=\"_ _a\"> </span>del<span class=\"_ _3\"></span> <span class=\"_ _a\"> </span><span class=\"ffd\">fair <span class=\"_ _2b\"> </span>value <span class=\"_ _2b\"> </span></span>(conto <span class=\"_ _a\"> </span>economico <span class=\"_ _2b\"> </span>o <span class=\"_ _2b\"> </span>patrimonio <span class=\"_ _a\"></span>netto), <span class=\"_ _2b\"> </span>specificando <span class=\"_ _a\"></span>inoltre <span class=\"_ _2b\"> </span>il <span class=\"_ _a\"> </span>livello <span class=\"_ _2b\"> </span>di<span class=\"_ _4f\"> </span>gerarchia di <span class=\"ffd\">fair value</span> attribuito.<span class=\"_ _4f\"> </span>Nell\u2019ultima <span class=\"_ _2\"></span>colonna <span class=\"_ _28\"></span>delle <span class=\"_ _2\"></span>tabelle <span class=\"_ _28\"></span>seguenti \u00e8 <span class=\"_ _28\"></span>riportato, <span class=\"_ _28\"></span>ove<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>applic<span class=\"_ _3\"></span>abile, <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span><span class=\"ffd\">fair <span class=\"_ _28\"></span>value<span class=\"ff3\"> <span class=\"_ _2\"></span>a <span class=\"_ _28\"></span>fine <span class=\"_ _2\"></span>periodo <span class=\"_ _28\"></span>dello<span class=\"_ _4f\"> </span></span></span>strumento finanziario.<table class=\"s w298 h11c\" id=\"_dd997506-9473-4bfd-b522-63653fd20245\"><tr><td></td><td></td><td></td><td></td><td class=\"c x243 ydd0 wea h7e\"><div class=\"t m0 x83 h2c ydf ff2 fs7 fc0 sc0 ls0 ws0\">Criteri applicati nel<span class=\"_ _2\"></span>la valutazione <span class=\"_ _2\"></span>in bilancio degli str<span class=\"_ _2\"></span>umenti finanz<span class=\"_ _2\"></span>iari </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x244 ydd1 we9 h7d\"><div class=\"t m0 xae h2c y6fb ff2 fs7 fc0 sc0 ls0 ws0\">Tipologia di strumen<span class=\"_ _2\"></span>to </div></td><td></td><td class=\"c x245 ydd3 w299 h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">con variazione di <span class=\"_ _2\"></span><span class=\"ffd\">fair<span class=\"_ _4f\"> </span></span></div></td><td class=\"c x246 ydd4 w29a h11d\"><div class=\"t m0 x16e h2f ydd2 ffd fs7 fc0 sc0 ls0 ws0\">value<span class=\"ff3\"> iscritta a:<span class=\"_ _4f\"> </span></span></div></td><td class=\"c x247 ydd5 w29b h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">Partecip.<span class=\"_ _4f\"> </span></div></td><td class=\"c x243 ydd6 wec h81\"><div class=\"t m4 x73 h80 y3b3 ff2 fs19 fc0 sc0 ls0 ws0\">fair value </div></td><td class=\"c x248 ydd1 wf1 h83\"><div class=\"t m0 x91 h2f y70a ff3 fs7 fc0 sc0 ls0 ws0\">Gerarchia del <span class=\"ffd\">fair val<span class=\"_ _2\"></span>ue</span><span class=\"ffd\"><span class=\"ff3\"> </span></span></div></td><td></td><td></td><td></td><td class=\"c x249 ydd8 w29c h11d\"><div class=\"t m0 x16e h2c ydd7 ff2 fs7 fc0 sc0 ls0 ws0\">Valore di<span class=\"_ _4f\"> </span></div></td><td class=\"c x24b ydd9 w29d h11d\"><div class=\"t m4 x16e h80 ydd7 ff2 fs19 fc0 sc0 ls0 ws0\">fair value<span class=\"_ _4f\"> </span></div><div class=\"t m0 x24a h2c ydd7 ff2 fs7 fc0 sc0 ls0 ws0\">al<span class=\"_ _4f\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x243 ydda wf2 h86\"><div class=\"t m0 x2d h2f y32c ff3 fs7 fc0 sc0 ls0 ws0\">conto </div></td><td class=\"c x24c ydda wf3 h86\"><div class=\"t m0 x17 h2f y32c ff3 fs7 fc0 sc0 ls0 ws0\">patrimonio </div></td><td class=\"c x24d yddb w29e h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">valutate<span class=\"_ _4f\"> </span></div></td><td class=\"c x24e yddc w29f h11d\"><div class=\"t m0 x16e h2c ydd7 ff2 fs7 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td class=\"c x24f yddd w2a0 h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">Costo<span class=\"_ _4f\"> </span></div></td><td class=\"c x250 ydde w2a1 h11d\"><div class=\"t m0 x16e h2c ydd7 ff2 fs7 fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _4f\"> </span></div></td><td class=\"c x251 yddf w2a2 h11d\"><div class=\"t m0 x16e h2c ydd7 ff2 fs7 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x17f yde0 w2a3 h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">(Valori espres<span class=\"_ _2\"></span>si in euro<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td class=\"c x252 yde1 w2a4 h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">al costo<span class=\"_ _4f\"> </span></div></td><td class=\"c x253 yde2 w2a5 h11d\"><div class=\"t m0 x16e h2c ydd7 ff2 fs7 fc0 sc0 ls0 ws0\">fair<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td class=\"c x254 yde3 w2a6 h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">amm.to<span class=\"_ _4f\"> </span></div></td><td class=\"c x255 yde4 w2a7 h11d\"><div class=\"t m0 x16e h2c ydd7 ff2 fs7 fc0 sc0 ls0 ws0\">al<span class=\"_ _4f\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x256 yde5 w2a8 h11d\"><div class=\"t m0 x16e h2c ydd7 ff2 fs7 fc0 sc0 ls0 ws0\">value<span class=\"_ _4f\"> </span></div></td><td class=\"c x248 yde6 wf4 h85\"><div class=\"t m0 x91 h2f y70e ff3 fs7 fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x257 yde6 wf5 h85\"><div class=\"t m0 x91 h2f y70e ff3 fs7 fc0 sc0 ls0 ws0\">2 </div></td><td class=\"c x258 yde6 wf6 h85\"><div class=\"t m0 x90 h2f y70e ff3 fs7 fc0 sc0 ls0 ws0\">3 </div></td><td></td><td class=\"c x259 yde7 w2a2 h11d\"><div class=\"t m0 x16e h2c ydd7 ff2 fs7 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _4f\"> </span></div></td><td></td></tr><tr><td class=\"c x17f yde8 w2a9 h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">migliaia)<span class=\"_ _4f\"> </span></div></td><td></td><td class=\"c x243 yde6 wf2 h87\" colspan=\"2\"><div class=\"t m0 x17 h2f y70f ff3 fs7 fc0 sc0 ls0 ws0\">economico </div></td><td class=\"c x24c yde6 wf3 h87\"><div class=\"t m0 x2d h2f y70f ff3 fs7 fc0 sc0 ls0 ws0\">netto </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f yde9 w2aa h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">Partecipazioni<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td class=\"c x24c ydea wf3 h83\"><div class=\"t m0 x91 h2f y713 ff3 fs7 fc0 sc0 ls24 ws0\">774<span class=\"ls0\">.</span>576<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x25a ydea w51 h83\"><div class=\"t m0 x17 h2f y713 ff3 fs7 fc0 sc0 ls24 ws0\">774<span class=\"ls0\">.</span>576<span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x25b ydea wfe h83\"><div class=\"t m0 x91 h2f y713 ff3 fs7 fc0 sc0 ls24 ws0\">774<span class=\"ls0\">.</span>576<span class=\"ls0\"> </span></div></td><td class=\"c x25c ydea wff h83\"><div class=\"t m0 x32 h2f y713 ff3 fs7 fc0 sc0 ls24 ws0\">774<span class=\"ls0\">.</span>576<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x17f ydeb w2ab h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">valutate a FVOCI<span class=\"_ _4f\"> </span></div></td><td></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 x244 ydec wf7 h88\"><div class=\"t m0 xae h2f y3ee ff3 fs7 fc0 sc0 ls0 ws0\">- Societ\u00e0 quotate </div></td><td></td><td></td><td class=\"c x24c ydec wf3 h88\"><div class=\"t m0 x91 h2f y3ee ff3 fs7 fc0 sc0 ls0 ws0\">372.828 </div></td><td></td><td class=\"c x25a ydec w51 h88\"><div class=\"t m0 x17 h2f y3ee ff3 fs7 fc0 sc0 ls0 ws0\">372.828 </div></td><td class=\"c x248 ydec wfa h88\"><div class=\"t m0 x17 h2f y3ee ff3 fs7 fc0 sc0 ls0 ws0\">372.828 </div></td><td></td><td></td><td></td><td class=\"c x25b ydec wfe h88\"><div class=\"t m0 x91 h2f y3ee ff3 fs7 fc0 sc0 ls0 ws0\">372.828 </div></td><td class=\"c x25c ydec wff h88\"><div class=\"t m0 x32 h2f y3ee ff3 fs7 fc0 sc0 ls0 ws0\">372.828 </div></td></tr><tr><td class=\"c x244 yded wf7 h88\"><div class=\"t m0 xae h2f y3ee ff3 fs7 fc0 sc0 ls0 ws0\">- Societ\u00e0 non quota<span class=\"_ _2\"></span>te </div></td><td></td><td></td><td class=\"c x24c yded wf3 h88\"><div class=\"t m0 x91 h2f y3ee ff3 fs7 fc0 sc0 ls24 ws0\">401<span class=\"ls0\">.</span>748<span class=\"ls0\"> </span></div></td><td class=\"c x25d yded wfd h88\"><div class=\"t m0 x91 h2f y3ee ff3 fs7 fc0 sc0 ls24 ws0\">11<span class=\"ls0\">.</span>320<span class=\"ls0\"> </span></div></td><td class=\"c x25a yded w51 h88\"><div class=\"t m0 x17 h2f y3ee ff3 fs7 fc0 sc0 ls24 ws0\">401<span class=\"ls0\">.</span>748<span class=\"ls0\"> </span></div></td><td class=\"c x257 yded w4e h88\"><div class=\"t m0 x17 h2f y3ee ff3 fs7 fc0 sc0 ls24 ws0\">192<span class=\"ls0\">.</span>375<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x258 yded wfb h88\"><div class=\"t m0 xa3 h2f y3ee ff3 fs7 fc0 sc0 ls0 ws0\">1<span class=\"ls24\">98</span>.<span class=\"ls24\">053</span> </div></td><td></td><td class=\"c x25b yded wfe h88\"><div class=\"t m0 x91 h2f y3ee ff3 fs7 fc0 sc0 ls24 ws0\">401<span class=\"ls0\">.</span>748<span class=\"ls0\"> </span></div></td><td class=\"c x25c yded wff h88\"><div class=\"t m0 x32 h2f y3ee ff3 fs7 fc0 sc0 ls24 ws0\">401<span class=\"ls0\">.</span>748<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x17f ydee w2ac h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziar<span class=\"_ _2\"></span>ie<span class=\"_ _4f\"> </span></div></td><td class=\"c x25e ydef wf8 h83\"><div class=\"t m0 x17 h2c y713 ff2 fs7 fc0 sc0 ls0 ws0\">1 </div></td><td></td><td class=\"c x24c ydef wf3 h83\"><div class=\"t m0 x34 h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">27.575 </div></td><td></td><td class=\"c x25a ydef w51 h83\"><div class=\"t m0 x1c h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">27.575 </div></td><td class=\"c x248 ydef wfa h83\"><div class=\"t m0 x1c h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">25.662 </div></td><td></td><td></td><td class=\"c x25f ydef wfc h83\"><div class=\"t m0 x91 h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">1.913  </div></td><td class=\"c x25b ydef wfe h83\"><div class=\"t m0 x26 h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">27.575 </div></td><td class=\"c x25c ydef wff h83\"><div class=\"t m0 x6c h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">27.575 </div></td></tr><tr><td class=\"c x17f ydf0 w2ab h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">valutate a FVOCI<span class=\"_ _4f\"> </span></div></td><td></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 x17f ydf1 w2ad h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">Crediti finanziari<span class=\"_ _4f\"> </span></div></td><td></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 x17f ydf2 w2ae h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">valutati al costo<span class=\"_ _4f\"> </span></div></td><td class=\"c x25e ydf3 wf8 h89\"><div class=\"t m0 x17 h2c y71a ff2 fs7 fc0 sc0 ls0 ws0\">1 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x25f ydf3 wfc h89\"><div class=\"t m0 x24 h2f y71a ff3 fs7 fc0 sc0 ls0 ws0\">7.811 </div></td><td class=\"c x25b ydf3 wfe h89\"><div class=\"t m0 x32 h2f y71a ff3 fs7 fc0 sc0 ls0 ws0\">7.811 </div></td><td class=\"c x25c ydf3 wff h89\"><div class=\"t m0 x71 h2f y71a ff3 fs7 fc0 sc0 ls0 ws0\">7.811 </div></td></tr><tr><td class=\"c x17f ydf4 w2af h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">ammortizzati<span class=\"_ _4f\"> </span></div></td><td></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 x17f ydf5 w2ac h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziar<span class=\"_ _2\"></span>ie<span class=\"_ _4f\"> </span></div></td><td></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 x17f ydf6 w2b0 h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">valutate a FVTPL<span class=\"_ _4f\"> </span></div></td><td></td><td class=\"c x243 ydf7 wf9 h48\"><div class=\"t m0 x32 h2f y706 ff3 fs7 fc0 sc0 ls0 ws0\">5.270 </div></td><td></td><td></td><td class=\"c x25a ydf7 w51 h48\"><div class=\"t m0 x8c h2f y706 ff3 fs7 fc0 sc0 ls0 ws0\">5.270 </div></td><td class=\"c x248 ydf7 wfa h48\"><div class=\"t m0 x8c h2f y706 ff3 fs7 fc0 sc0 ls0 ws0\">2.958 </div></td><td></td><td></td><td class=\"c x25f ydf7 wfc h48\"><div class=\"t m0 x91 h2f y71e ff3 fs7 fc0 sc0 ls0 ws0\">2.312<span class=\"ff1\"> </span><span class=\"ff1\"> </span></div></td><td class=\"c x25b ydf7 wfe h48\"><div class=\"t m0 x32 h2f y706 ff3 fs7 fc0 sc0 ls0 ws0\">5.270 </div></td><td class=\"c x25c ydf7 wff h48\"><div class=\"t m0 x71 h2f y706 ff3 fs7 fc0 sc0 ls0 ws0\">5.270 </div></td></tr><tr><td class=\"c x17f ydf8 w244 h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">(inc. derivati)<span class=\"_ _4f\"> </span></div></td><td></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 x17f ydf9 w2b1 h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">Disponibil<span class=\"_ _2\"></span>it\u00e0 liquide e<span class=\"_ _4f\"> </span></div></td><td class=\"c x25e ydfa wf8 h83\"><div class=\"t m0 x17 h2c y713 ff2 fs7 fc0 sc0 ls0 ws0\">1 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x25f ydfa wfc h83\"><div class=\"t m0 x24 h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">3.589 </div></td><td class=\"c x25b ydfa wfe h83\"><div class=\"t m0 x32 h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">3.589 </div></td><td class=\"c x25c ydfa wff h83\"><div class=\"t m0 x71 h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">3.589 </div></td></tr><tr><td class=\"c x17f ydfb w2b2 h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">mezzi equivalenti<span class=\"_ _4f\"> </span></div></td><td></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 x17f ydfc w2b3 h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">Debiti finanziari<span class=\"_ _2\"></span> non<span class=\"_ _4f\"> </span></div></td><td class=\"c x25e ydfd wf8 h83\"><div class=\"t m0 x17 h2c y713 ff2 fs7 fc0 sc0 ls0 ws0\">1 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x25f ydfd wfc h83\"><div class=\"t m0 x1c h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">319.625 </div></td><td class=\"c x25b ydfd wfe h83\"><div class=\"t m0 x91 h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">319.625 </div></td><td class=\"c x25c ydfd wff h83\"><div class=\"t m0 x32 h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">330.292 </div></td></tr><tr><td class=\"c x17f ydfe w2b4 h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">correnti (inc. leasi<span class=\"_ _2\"></span>ng)<span class=\"_ _4f\"> </span></div></td><td></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 x244 ydff wf7 h88\"><div class=\"t m0 xae h2f y3ee ff3 fs7 fc0 sc0 ls0 ws0\">Debiti commercia<span class=\"_ _2\"></span>li </div></td><td class=\"c x25e ydff wf8 h88\"><div class=\"t m0 x17 h2c y3ee ff2 fs7 fc0 sc0 ls0 ws0\">1 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x25f ydff wfc h88\"><div class=\"t m0 x32 h2f y3ee ff3 fs7 fc0 sc0 ls24 ws0\">42<span class=\"ls0\">8</span><span class=\"ls0\"> </span></div></td><td class=\"c x25b ydff wfe h88\"><div class=\"t m0 xa4 h2f y3ee ff3 fs7 fc0 sc0 ls24 ws0\">42<span class=\"ls0\">8</span><span class=\"ls0\"> </span></div></td><td class=\"c x25c ydff wff h88\"><div class=\"t m0 x7c h2f y3ee ff3 fs7 fc0 sc0 ls24 ws0\">42<span class=\"ls0\">8</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x17f ye00 w2b5 h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 finanzi<span class=\"_ _2\"></span>arie<span class=\"_ _4f\"> </span></div></td><td class=\"c x25e ye01 wf8 h83\"><div class=\"t m0 x17 h2c y713 ff2 fs7 fc0 sc0 ls0 ws0\">2 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x25f ye01 wfc h83\"><div class=\"t m0 x1c h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">139.198 </div></td><td class=\"c x25b ye01 wfe h83\"><div class=\"t m0 x91 h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">139.198 </div></td><td class=\"c x25c ye01 wff h83\"><div class=\"t m0 x32 h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">347.077 </div></td></tr><tr><td class=\"c x17f ye02 w2b4 h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">correnti (inc. leas<span class=\"_ _2\"></span>ing)<span class=\"_ _4f\"> </span></div></td><td></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 x244 ye03 wf7 h8a\"><div class=\"t m0 xae h2f y726 ff3 fs7 fc0 sc0 ls0 ws0\">Altre passiv<span class=\"_ _2\"></span>it\u00e0 </div></td><td class=\"c x25e ye03 wf8 h8a\"><div class=\"t m0 x17 h2c y726 ff2 fs7 fc0 sc0 ls0 ws0\">1 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x25f ye03 wfc h8a\"><div class=\"t m0 x8c h2f y726 ff3 fs7 fc0 sc0 ls24 ws0\">11.926<span class=\"ls0\"> </span></div></td><td class=\"c x25b ye03 wfe h8a\"><div class=\"t m0 x26 h2f y726 ff3 fs7 fc0 sc0 ls24 ws0\">11.926<span class=\"ls0\"> </span></div></td><td class=\"c x25c ye03 wff h8a\"><div class=\"t m0 x6c h2f y726 ff3 fs7 fc0 sc0 ls24 ws0\">11.926<span class=\"ls0\"> </span></div></td></tr></table>Note<span class=\"_ _4f\"> </span>1. Per tali poste non<span class=\"_ _2\"></span> \u00e8 stato calcola<span class=\"_ _2\"></span>to il <span class=\"ffd\">fair value</span> in quan<span class=\"_ _2\"></span>to il corri<span class=\"_ _2\"></span>spondente valor<span class=\"_ _2\"></span>e di carico nella sos<span class=\"_ _2\"></span>tanza appross<span class=\"_ _2\"></span>ima lo stesso.<span class=\"_ _4f\"> </span>2. La posta inclu<span class=\"_ _2\"></span>de un prestito obbl<span class=\"_ _2\"></span>igaziona<span class=\"_ _2\"></span>rio quotato, per il qual<span class=\"_ _2\"></span>e \u00e8 stato dete<span class=\"_ _2\"></span>rminato il val<span class=\"_ _2\"></span>ore di <span class=\"ffd\">fair value</span> al 31 dicembre 2<span class=\"_ _2\"></span>024.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "Rischio di credito <span class=\"ff3\"> </span>L\u2019esposizione <span class=\"_ _a\"></span>del <span class=\"_ _5\"></span><span class=\"ff3\">gruppo <span class=\"_ _5\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _5\"></span>rischio <span class=\"_ _a\"></span>di <span class=\"_ _5\"></span>credito <span class=\"_ _a\"></span>dipende <span class=\"_ _5\"></span>dalle <span class=\"_ _a\"></span>caratteristiche <span class=\"_ _5\"></span>specifiche <span class=\"_ _5\"></span>di <span class=\"_ _a\"></span>ciascun<span class=\"_ _4f\"> </span></span><span class=\"ff3\"> </span>cliente <span class=\"_ _5\"></span>nonch\u00e9 <span class=\"_ _5\"></span>dalla <span class=\"_ _5\"></span>tipologia <span class=\"_ _5\"></span>dell\u2019attivit\u00e0 <span class=\"_ _5\"></span>svolta <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>comunque <span class=\"_ _a\"></span>alla <span class=\"_ _5\"></span>data <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>redazione <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>presente<span class=\"_ _4f\"> </span> bilancio non \u00e8 ritenuto significativo.  Prima <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>assumere <span class=\"_ _2\"></span>un <span class=\"_ _28\"></span>incarico <span class=\"_ _28\"></span>vengono <span class=\"_ _28\"></span>svolte <span class=\"_ _28\"></span>accurate <span class=\"_ _28\"></span>a<span class=\"_ _3\"></span>nalisi <span class=\"_ _28\"></span>circa <span class=\"_ _28\"></span>l\u2019affidabilit\u00e0 <span class=\"_ _28\"></span>creditizia <span class=\"_ _2\"></span>del <span class=\"_ _28\"></span>client<span class=\"_ _2\"></span>e<span class=\"_ _4f\"> </span> attingendo al patrimonio di conoscenze vantato dal gruppo. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "Rischio di liquidit\u00e0 <span class=\"ff3\"> </span>L\u2019approccio del <span class=\"ff3\">gruppo nella gestione d<span class=\"_ _2\"></span>ella liquidit\u00e0 prevede di <span class=\"_ _2\"></span>garantire, per quanto possibile, ch<span class=\"_ _2\"></span>e<span class=\"_ _4f\"> </span></span><span class=\"ff3\"> </span>vi siano sempre fondi sufficienti per adempiere alle propr<span class=\"_ _2\"></span>ie obbligazioni alla scadenza. <span class=\"_ _3\"></span> Al <span class=\"_ _29\"></span>31 <span class=\"_ _29\"></span>dicembre <span class=\"_ _29\"></span>2024 <span class=\"_ _29\"></span>il <span class=\"_ _27\"></span>gruppo <span class=\"_ _29\"></span>ave<span class=\"_ _3\"></span>va <span class=\"_ _27\"></span>in <span class=\"_ _29\"></span>essere <span class=\"_ _29\"></span>linee <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>credito <span class=\"_ _29\"></span>ritenute <span class=\"_ _29\"></span>adeguate <span class=\"_ _27\"></span>per<span class=\"_ _27\"></span> <span class=\"_ _27\"></span>garantire <span class=\"_ _29\"></span>le<span class=\"_ _4f\"> </span> esigenze <span class=\"_ _2c\"> </span>finanziarie <span class=\"_ _2c\"> </span>del <span class=\"_ _2c\"> </span>gruppo. <span class=\"_ _1d\"> </span>I <span class=\"_ _2c\"> </span>finanziamenti <span class=\"_ _2c\"> </span>a <span class=\"_ _1d\"> </span>medio <span class=\"_ _2c\"> </span>lungo <span class=\"_ _2c\"> </span>termine, <span class=\"_ _2c\"> </span>inclusi <span class=\"_ _2c\"> </span>i <span class=\"_ _1d\"> </span>prestiti<span class=\"_ _4f\"> </span> obbligazionari, vengono generalmente rifinanziati anticipatamente rispetto alle scadenze.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "Gerarchia delfair value <span class=\"ffc\">secondo l\u2019IFRS 13<span class=\"_ _4f\"> </span></span>La <span class=\"_ _27\"></span>classificazione <span class=\"_ _27\"></span>degli <span class=\"_ _27\"></span>strumenti <span class=\"_ _27\"></span>finanziari <span class=\"_ _27\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _29\"></span><span class=\"ffd\">fair <span class=\"_ _27\"></span>value</span> <span class=\"_ _27\"></span><span class=\"ff9\">prevista <span class=\"_ _27\"></span>dall\u2019IFRS <span class=\"_ _27\"></span>13, <span class=\"_ _27\"></span>determinata <span class=\"_ _29\"></span>in <span class=\"_ _27\"></span>base<span class=\"_ _4f\"> </span></span>alla qualit\u00e0 delle fonti degli <span class=\"ffd\">input</span> utilizzati nella valutazione, comporta la seguente gerarchia:<span class=\"_ _4f\"> </span>-<span class=\"ff6\"> <span class=\"_ _47\"> </span></span>livello <span class=\"_ _29\"></span><span class=\"ls9\">1:</span> <span class=\"_ _29\"></span>determinazione <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span><span class=\"ffd\">fair <span class=\"_ _5\"></span>value</span> <span class=\"_ _29\"></span><span class=\"ls9\">in</span> <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>prezzi <span class=\"_ _29\"></span>quotati <span class=\"_ _29\"></span>(<span class=\"ffd\">unadjusted</span>) <span class=\"_ _5\"></span><span class=\"ls9\">in</span> <span class=\"_ _27\"></span>mercati <span class=\"_ _29\"></span>a<span class=\"_ _3\"></span>ttivi <span class=\"_ _29\"></span>per<span class=\"_ _4f\"> </span>identici <span class=\"_ _2f\"> </span><span class=\"ffd\">asset <span class=\"_ _2f\"> </span></span>o <span class=\"_ _10\"> </span><span class=\"ffd\">liabilities</span>. <span class=\"_ _2f\"> </span>Rientrano <span class=\"_ _2f\"> </span><span class=\"ls9\">in</span> <span class=\"_ _2f\"> </span>questa <span class=\"_ _2f\"> </span>categoria <span class=\"_ _10\"> </span>gli <span class=\"_ _2f\"> </span>strumenti <span class=\"_ _2f\"> </span>con <span class=\"_ _2f\"> </span>cui <span class=\"_ _10\"> </span>TIP <span class=\"_ _2f\"> </span>opera<span class=\"_ _4f\"> </span>direttamente <span class=\"_ _27\"></span><span class=\"ls9\">in</span> <span class=\"_ _29\"></span>mercati <span class=\"_ _27\"></span>attivi <span class=\"_ _27\"></span>(trattasi<span class=\"_ _3\"></span> <span class=\"_ _27\"></span><span class=\"lsb\">ad</span> <span class=\"_ _27\"></span>esempio <span class=\"_ _29\"></span>delle <span class=\"_ _27\"></span>partecipazioni <span class=\"_ _29\"></span><span class=\"ls9\">in</span> <span class=\"_ _27\"></span>societ\u00e0 <span class=\"_ _29\"></span>quotate, <span class=\"_ _27\"></span>titoli<span class=\"_ _4f\"> </span>obbligazionari quotati, ecc);<span class=\"_ _4f\"> </span>-<span class=\"ff6\"> <span class=\"_ _47\"> </span></span>livello <span class=\"_ _3\"></span><span class=\"ls9\">2:</span> determinazione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span><span class=\"ffd\">fair <span class=\"_ _3\"></span>value</span> <span class=\"ls9\">in</span> <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span><span class=\"ffd\">input</span> diversi<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls16\">da</span> <span class=\"_ _3\"></span>prezzi <span class=\"_ _3\"></span>quotati <span class=\"_ _3\"></span>inclusi <span class=\"_ _3\"></span>nel <span class=\"ff9\">\u201clivello<span class=\"_ _4f\"> </span></span>1\u201d<span class=\"ff3 ls0\"> <span class=\"_ _3\"></span><span class=\"ls15\">ma</span> <span class=\"_ _3\"></span>che<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>sono <span class=\"_ _27\"></span>osservabili direttamente<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>indirettamente <span class=\"_ _27\"></span>(es. <span class=\"_ _3\"></span>trattasi <span class=\"_ _3\"></span><span class=\"lsb\">ad</span> <span class=\"_ _3\"></span>esempio <span class=\"_ _3\"></span>di <span class=\"_ _27\"></span>prezzi <span class=\"_ _3\"></span>per<span class=\"_ _4f\"> </span></span>transazioni recenti o comparabili);<span class=\"_ _4f\"> </span>-<span class=\"ff6\"> <span class=\"_ _47\"> </span></span>livello <span class=\"lse\">3:</span> determinazione del <span class=\"ffd\">fair value</span> <span class=\"ls9\">in</span> base a<span class=\"_ _2\"></span> modelli di valutazione i cui<span class=\"_ _2\"></span> <span class=\"ffd\">input</span> non sono basati<span class=\"_ _4f\"> </span>su<span class=\"ls0\"> <span class=\"_ _a\"></span>dati <span class=\"_ _a\"> </span><span class=\"ls16\">di<span class=\"_ _3\"></span></span> <span class=\"_ _a\"> </span>merca<span class=\"_ _3\"></span>to <span class=\"_ _a\"></span>osservabili <span class=\"_ _a\"> </span>(<span class=\"ffd\">unobservable <span class=\"_ _2b\"> </span>inputs</span><span class=\"ls26\">).</span> <span class=\"_ _a\"></span>Trattasi <span class=\"_ _a\"> </span><span class=\"lsb\">ad</span> <span class=\"_ _a\"> </span>es<span class=\"_ _3\"></span>empio <span class=\"_ _a\"></span>delle <span class=\"_ _a\"> </span>valuta<span class=\"_ _3\"></span>zioni <span class=\"_ _a\"></span>delle<span class=\"_ _4f\"> </span></span>partecipazioni non quotate sulla<span class=\"_ _3\"></span> base di modelli di valutazione basati sui <span class=\"ffd\">Discounted Cash Flow</span>.<span class=\"_ _4f\"> </span>In <span class=\"_ _3\"></span>ottemperanza <span class=\"_ _3\"></span>alle <span class=\"_ _27\"></span>analisi <span class=\"_ _3\"></span>richieste <span class=\"_ _3\"></span>dall\u2019IFRS <span class=\"_ _3\"></span>13, <span class=\"_ _27\"></span>si riportano <span class=\"_ _27\"></span>di s<span class=\"_ _3\"></span>eguito <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>tipologie <span class=\"_ _27\"></span>di <span class=\"_ _3\"></span>strumenti<span class=\"_ _4f\"> </span>finanziari <span class=\"_ _2a\"> </span>presenti <span class=\"_ _4\"> </span>nelle <span class=\"_ _2b\"> </span>pos<span class=\"_ _3\"></span>te <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>bilancio <span class=\"_ _2a\"> </span>a<span class=\"_ _3\"></span>l <span class=\"_ _2a\"> </span>31 <span class=\"_ _2a\"> </span>dicembre <span class=\"_ _2a\"> </span>2024 <span class=\"_ _2a\"> </span>con <span class=\"_ _2a\"> </span>l\u2019in<span class=\"_ _3\"></span>dicazione <span class=\"_ _2a\"> </span>dei <span class=\"_ _2a\"> </span>criteri <span class=\"_ _4\"> </span>di<span class=\"_ _4f\"> </span>valutazione <span class=\"_ _4\"> </span>applicati <span class=\"_ _4\"> </span>e, <span class=\"_ _1a\"> </span>nel <span class=\"_ _4\"> </span>caso <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>strumenti <span class=\"_ _4\"> </span>finanziar<span class=\"_ _3\"></span>i <span class=\"_ _4\"> </span>va<span class=\"_ _3\"></span>lutati <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span><span class=\"ffd\">fair <span class=\"_ _1a\"> </span>value<span class=\"ff9\">, <span class=\"_ _4\"> </span>dell\u2019esposizione <span class=\"_ _4\"> </span>a<span class=\"_ _4f\"> </span></span></span>variazioni <span class=\"_ _a\"> </span>del<span class=\"_ _3\"></span> <span class=\"_ _a\"> </span><span class=\"ffd\">fair <span class=\"_ _2b\"> </span>value <span class=\"_ _2b\"> </span></span>(conto <span class=\"_ _a\"> </span>economico <span class=\"_ _2b\"> </span>o <span class=\"_ _2b\"> </span>patrimonio <span class=\"_ _a\"></span>netto), <span class=\"_ _2b\"> </span>specificando <span class=\"_ _a\"></span>inoltre <span class=\"_ _2b\"> </span>il <span class=\"_ _a\"> </span>livello <span class=\"_ _2b\"> </span>di<span class=\"_ _4f\"> </span>gerarchia di <span class=\"ffd\">fair value</span> attribuito.<span class=\"_ _4f\"> </span>Nell\u2019ultima <span class=\"_ _2\"></span>colonna <span class=\"_ _28\"></span>delle <span class=\"_ _2\"></span>tabelle <span class=\"_ _28\"></span>seguenti \u00e8 <span class=\"_ _28\"></span>riportato, <span class=\"_ _28\"></span>ove<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>applic<span class=\"_ _3\"></span>abile, <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span><span class=\"ffd\">fair <span class=\"_ _28\"></span>value<span class=\"ff3\"> <span class=\"_ _2\"></span>a <span class=\"_ _28\"></span>fine <span class=\"_ _2\"></span>periodo <span class=\"_ _28\"></span>dello<span class=\"_ _4f\"> </span></span></span>strumento finanziario.<table class=\"s w298 h11c\" id=\"_dd997506-9473-4bfd-b522-63653fd20245\"><tr><td></td><td></td><td></td><td></td><td class=\"c x243 ydd0 wea h7e\"><div class=\"t m0 x83 h2c ydf ff2 fs7 fc0 sc0 ls0 ws0\">Criteri applicati nel<span class=\"_ _2\"></span>la valutazione <span class=\"_ _2\"></span>in bilancio degli str<span class=\"_ _2\"></span>umenti finanz<span class=\"_ _2\"></span>iari </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x244 ydd1 we9 h7d\"><div class=\"t m0 xae h2c y6fb ff2 fs7 fc0 sc0 ls0 ws0\">Tipologia di strumen<span class=\"_ _2\"></span>to </div></td><td></td><td class=\"c x245 ydd3 w299 h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">con variazione di <span class=\"_ _2\"></span><span class=\"ffd\">fair<span class=\"_ _4f\"> </span></span></div></td><td class=\"c x246 ydd4 w29a h11d\"><div class=\"t m0 x16e h2f ydd2 ffd fs7 fc0 sc0 ls0 ws0\">value<span class=\"ff3\"> iscritta a:<span class=\"_ _4f\"> </span></span></div></td><td class=\"c x247 ydd5 w29b h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">Partecip.<span class=\"_ _4f\"> </span></div></td><td class=\"c x243 ydd6 wec h81\"><div class=\"t m4 x73 h80 y3b3 ff2 fs19 fc0 sc0 ls0 ws0\">fair value </div></td><td class=\"c x248 ydd1 wf1 h83\"><div class=\"t m0 x91 h2f y70a ff3 fs7 fc0 sc0 ls0 ws0\">Gerarchia del <span class=\"ffd\">fair val<span class=\"_ _2\"></span>ue</span><span class=\"ffd\"><span class=\"ff3\"> </span></span></div></td><td></td><td></td><td></td><td class=\"c x249 ydd8 w29c h11d\"><div class=\"t m0 x16e h2c ydd7 ff2 fs7 fc0 sc0 ls0 ws0\">Valore di<span class=\"_ _4f\"> </span></div></td><td class=\"c x24b ydd9 w29d h11d\"><div class=\"t m4 x16e h80 ydd7 ff2 fs19 fc0 sc0 ls0 ws0\">fair value<span class=\"_ _4f\"> </span></div><div class=\"t m0 x24a h2c ydd7 ff2 fs7 fc0 sc0 ls0 ws0\">al<span class=\"_ _4f\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x243 ydda wf2 h86\"><div class=\"t m0 x2d h2f y32c ff3 fs7 fc0 sc0 ls0 ws0\">conto </div></td><td class=\"c x24c ydda wf3 h86\"><div class=\"t m0 x17 h2f y32c ff3 fs7 fc0 sc0 ls0 ws0\">patrimonio </div></td><td class=\"c x24d yddb w29e h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">valutate<span class=\"_ _4f\"> </span></div></td><td class=\"c x24e yddc w29f h11d\"><div class=\"t m0 x16e h2c ydd7 ff2 fs7 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td class=\"c x24f yddd w2a0 h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">Costo<span class=\"_ _4f\"> </span></div></td><td class=\"c x250 ydde w2a1 h11d\"><div class=\"t m0 x16e h2c ydd7 ff2 fs7 fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _4f\"> </span></div></td><td class=\"c x251 yddf w2a2 h11d\"><div class=\"t m0 x16e h2c ydd7 ff2 fs7 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x17f yde0 w2a3 h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">(Valori espres<span class=\"_ _2\"></span>si in euro<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td class=\"c x252 yde1 w2a4 h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">al costo<span class=\"_ _4f\"> </span></div></td><td class=\"c x253 yde2 w2a5 h11d\"><div class=\"t m0 x16e h2c ydd7 ff2 fs7 fc0 sc0 ls0 ws0\">fair<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td class=\"c x254 yde3 w2a6 h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">amm.to<span class=\"_ _4f\"> </span></div></td><td class=\"c x255 yde4 w2a7 h11d\"><div class=\"t m0 x16e h2c ydd7 ff2 fs7 fc0 sc0 ls0 ws0\">al<span class=\"_ _4f\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x256 yde5 w2a8 h11d\"><div class=\"t m0 x16e h2c ydd7 ff2 fs7 fc0 sc0 ls0 ws0\">value<span class=\"_ _4f\"> </span></div></td><td class=\"c x248 yde6 wf4 h85\"><div class=\"t m0 x91 h2f y70e ff3 fs7 fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x257 yde6 wf5 h85\"><div class=\"t m0 x91 h2f y70e ff3 fs7 fc0 sc0 ls0 ws0\">2 </div></td><td class=\"c x258 yde6 wf6 h85\"><div class=\"t m0 x90 h2f y70e ff3 fs7 fc0 sc0 ls0 ws0\">3 </div></td><td></td><td class=\"c x259 yde7 w2a2 h11d\"><div class=\"t m0 x16e h2c ydd7 ff2 fs7 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _4f\"> </span></div></td><td></td></tr><tr><td class=\"c x17f yde8 w2a9 h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">migliaia)<span class=\"_ _4f\"> </span></div></td><td></td><td class=\"c x243 yde6 wf2 h87\" colspan=\"2\"><div class=\"t m0 x17 h2f y70f ff3 fs7 fc0 sc0 ls0 ws0\">economico </div></td><td class=\"c x24c yde6 wf3 h87\"><div class=\"t m0 x2d h2f y70f ff3 fs7 fc0 sc0 ls0 ws0\">netto </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f yde9 w2aa h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">Partecipazioni<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td class=\"c x24c ydea wf3 h83\"><div class=\"t m0 x91 h2f y713 ff3 fs7 fc0 sc0 ls24 ws0\">774<span class=\"ls0\">.</span>576<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x25a ydea w51 h83\"><div class=\"t m0 x17 h2f y713 ff3 fs7 fc0 sc0 ls24 ws0\">774<span class=\"ls0\">.</span>576<span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x25b ydea wfe h83\"><div class=\"t m0 x91 h2f y713 ff3 fs7 fc0 sc0 ls24 ws0\">774<span class=\"ls0\">.</span>576<span class=\"ls0\"> </span></div></td><td class=\"c x25c ydea wff h83\"><div class=\"t m0 x32 h2f y713 ff3 fs7 fc0 sc0 ls24 ws0\">774<span class=\"ls0\">.</span>576<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x17f ydeb w2ab h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">valutate a FVOCI<span class=\"_ _4f\"> </span></div></td><td></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 x244 ydec wf7 h88\"><div class=\"t m0 xae h2f y3ee ff3 fs7 fc0 sc0 ls0 ws0\">- Societ\u00e0 quotate </div></td><td></td><td></td><td class=\"c x24c ydec wf3 h88\"><div class=\"t m0 x91 h2f y3ee ff3 fs7 fc0 sc0 ls0 ws0\">372.828 </div></td><td></td><td class=\"c x25a ydec w51 h88\"><div class=\"t m0 x17 h2f y3ee ff3 fs7 fc0 sc0 ls0 ws0\">372.828 </div></td><td class=\"c x248 ydec wfa h88\"><div class=\"t m0 x17 h2f y3ee ff3 fs7 fc0 sc0 ls0 ws0\">372.828 </div></td><td></td><td></td><td></td><td class=\"c x25b ydec wfe h88\"><div class=\"t m0 x91 h2f y3ee ff3 fs7 fc0 sc0 ls0 ws0\">372.828 </div></td><td class=\"c x25c ydec wff h88\"><div class=\"t m0 x32 h2f y3ee ff3 fs7 fc0 sc0 ls0 ws0\">372.828 </div></td></tr><tr><td class=\"c x244 yded wf7 h88\"><div class=\"t m0 xae h2f y3ee ff3 fs7 fc0 sc0 ls0 ws0\">- Societ\u00e0 non quota<span class=\"_ _2\"></span>te </div></td><td></td><td></td><td class=\"c x24c yded wf3 h88\"><div class=\"t m0 x91 h2f y3ee ff3 fs7 fc0 sc0 ls24 ws0\">401<span class=\"ls0\">.</span>748<span class=\"ls0\"> </span></div></td><td class=\"c x25d yded wfd h88\"><div class=\"t m0 x91 h2f y3ee ff3 fs7 fc0 sc0 ls24 ws0\">11<span class=\"ls0\">.</span>320<span class=\"ls0\"> </span></div></td><td class=\"c x25a yded w51 h88\"><div class=\"t m0 x17 h2f y3ee ff3 fs7 fc0 sc0 ls24 ws0\">401<span class=\"ls0\">.</span>748<span class=\"ls0\"> </span></div></td><td class=\"c x257 yded w4e h88\"><div class=\"t m0 x17 h2f y3ee ff3 fs7 fc0 sc0 ls24 ws0\">192<span class=\"ls0\">.</span>375<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x258 yded wfb h88\"><div class=\"t m0 xa3 h2f y3ee ff3 fs7 fc0 sc0 ls0 ws0\">1<span class=\"ls24\">98</span>.<span class=\"ls24\">053</span> </div></td><td></td><td class=\"c x25b yded wfe h88\"><div class=\"t m0 x91 h2f y3ee ff3 fs7 fc0 sc0 ls24 ws0\">401<span class=\"ls0\">.</span>748<span class=\"ls0\"> </span></div></td><td class=\"c x25c yded wff h88\"><div class=\"t m0 x32 h2f y3ee ff3 fs7 fc0 sc0 ls24 ws0\">401<span class=\"ls0\">.</span>748<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x17f ydee w2ac h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziar<span class=\"_ _2\"></span>ie<span class=\"_ _4f\"> </span></div></td><td class=\"c x25e ydef wf8 h83\"><div class=\"t m0 x17 h2c y713 ff2 fs7 fc0 sc0 ls0 ws0\">1 </div></td><td></td><td class=\"c x24c ydef wf3 h83\"><div class=\"t m0 x34 h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">27.575 </div></td><td></td><td class=\"c x25a ydef w51 h83\"><div class=\"t m0 x1c h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">27.575 </div></td><td class=\"c x248 ydef wfa h83\"><div class=\"t m0 x1c h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">25.662 </div></td><td></td><td></td><td class=\"c x25f ydef wfc h83\"><div class=\"t m0 x91 h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">1.913  </div></td><td class=\"c x25b ydef wfe h83\"><div class=\"t m0 x26 h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">27.575 </div></td><td class=\"c x25c ydef wff h83\"><div class=\"t m0 x6c h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">27.575 </div></td></tr><tr><td class=\"c x17f ydf0 w2ab h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">valutate a FVOCI<span class=\"_ _4f\"> </span></div></td><td></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 x17f ydf1 w2ad h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">Crediti finanziari<span class=\"_ _4f\"> </span></div></td><td></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 x17f ydf2 w2ae h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">valutati al costo<span class=\"_ _4f\"> </span></div></td><td class=\"c x25e ydf3 wf8 h89\"><div class=\"t m0 x17 h2c y71a ff2 fs7 fc0 sc0 ls0 ws0\">1 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x25f ydf3 wfc h89\"><div class=\"t m0 x24 h2f y71a ff3 fs7 fc0 sc0 ls0 ws0\">7.811 </div></td><td class=\"c x25b ydf3 wfe h89\"><div class=\"t m0 x32 h2f y71a ff3 fs7 fc0 sc0 ls0 ws0\">7.811 </div></td><td class=\"c x25c ydf3 wff h89\"><div class=\"t m0 x71 h2f y71a ff3 fs7 fc0 sc0 ls0 ws0\">7.811 </div></td></tr><tr><td class=\"c x17f ydf4 w2af h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">ammortizzati<span class=\"_ _4f\"> </span></div></td><td></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 x17f ydf5 w2ac h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziar<span class=\"_ _2\"></span>ie<span class=\"_ _4f\"> </span></div></td><td></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 x17f ydf6 w2b0 h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">valutate a FVTPL<span class=\"_ _4f\"> </span></div></td><td></td><td class=\"c x243 ydf7 wf9 h48\"><div class=\"t m0 x32 h2f y706 ff3 fs7 fc0 sc0 ls0 ws0\">5.270 </div></td><td></td><td></td><td class=\"c x25a ydf7 w51 h48\"><div class=\"t m0 x8c h2f y706 ff3 fs7 fc0 sc0 ls0 ws0\">5.270 </div></td><td class=\"c x248 ydf7 wfa h48\"><div class=\"t m0 x8c h2f y706 ff3 fs7 fc0 sc0 ls0 ws0\">2.958 </div></td><td></td><td></td><td class=\"c x25f ydf7 wfc h48\"><div class=\"t m0 x91 h2f y71e ff3 fs7 fc0 sc0 ls0 ws0\">2.312<span class=\"ff1\"> </span><span class=\"ff1\"> </span></div></td><td class=\"c x25b ydf7 wfe h48\"><div class=\"t m0 x32 h2f y706 ff3 fs7 fc0 sc0 ls0 ws0\">5.270 </div></td><td class=\"c x25c ydf7 wff h48\"><div class=\"t m0 x71 h2f y706 ff3 fs7 fc0 sc0 ls0 ws0\">5.270 </div></td></tr><tr><td class=\"c x17f ydf8 w244 h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">(inc. derivati)<span class=\"_ _4f\"> </span></div></td><td></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 x17f ydf9 w2b1 h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">Disponibil<span class=\"_ _2\"></span>it\u00e0 liquide e<span class=\"_ _4f\"> </span></div></td><td class=\"c x25e ydfa wf8 h83\"><div class=\"t m0 x17 h2c y713 ff2 fs7 fc0 sc0 ls0 ws0\">1 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x25f ydfa wfc h83\"><div class=\"t m0 x24 h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">3.589 </div></td><td class=\"c x25b ydfa wfe h83\"><div class=\"t m0 x32 h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">3.589 </div></td><td class=\"c x25c ydfa wff h83\"><div class=\"t m0 x71 h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">3.589 </div></td></tr><tr><td class=\"c x17f ydfb w2b2 h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">mezzi equivalenti<span class=\"_ _4f\"> </span></div></td><td></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 x17f ydfc w2b3 h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">Debiti finanziari<span class=\"_ _2\"></span> non<span class=\"_ _4f\"> </span></div></td><td class=\"c x25e ydfd wf8 h83\"><div class=\"t m0 x17 h2c y713 ff2 fs7 fc0 sc0 ls0 ws0\">1 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x25f ydfd wfc h83\"><div class=\"t m0 x1c h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">319.625 </div></td><td class=\"c x25b ydfd wfe h83\"><div class=\"t m0 x91 h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">319.625 </div></td><td class=\"c x25c ydfd wff h83\"><div class=\"t m0 x32 h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">330.292 </div></td></tr><tr><td class=\"c x17f ydfe w2b4 h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">correnti (inc. leasi<span class=\"_ _2\"></span>ng)<span class=\"_ _4f\"> </span></div></td><td></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 x244 ydff wf7 h88\"><div class=\"t m0 xae h2f y3ee ff3 fs7 fc0 sc0 ls0 ws0\">Debiti commercia<span class=\"_ _2\"></span>li </div></td><td class=\"c x25e ydff wf8 h88\"><div class=\"t m0 x17 h2c y3ee ff2 fs7 fc0 sc0 ls0 ws0\">1 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x25f ydff wfc h88\"><div class=\"t m0 x32 h2f y3ee ff3 fs7 fc0 sc0 ls24 ws0\">42<span class=\"ls0\">8</span><span class=\"ls0\"> </span></div></td><td class=\"c x25b ydff wfe h88\"><div class=\"t m0 xa4 h2f y3ee ff3 fs7 fc0 sc0 ls24 ws0\">42<span class=\"ls0\">8</span><span class=\"ls0\"> </span></div></td><td class=\"c x25c ydff wff h88\"><div class=\"t m0 x7c h2f y3ee ff3 fs7 fc0 sc0 ls24 ws0\">42<span class=\"ls0\">8</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x17f ye00 w2b5 h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 finanzi<span class=\"_ _2\"></span>arie<span class=\"_ _4f\"> </span></div></td><td class=\"c x25e ye01 wf8 h83\"><div class=\"t m0 x17 h2c y713 ff2 fs7 fc0 sc0 ls0 ws0\">2 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x25f ye01 wfc h83\"><div class=\"t m0 x1c h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">139.198 </div></td><td class=\"c x25b ye01 wfe h83\"><div class=\"t m0 x91 h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">139.198 </div></td><td class=\"c x25c ye01 wff h83\"><div class=\"t m0 x32 h2f y713 ff3 fs7 fc0 sc0 ls0 ws0\">347.077 </div></td></tr><tr><td class=\"c x17f ye02 w2b4 h11d\"><div class=\"t m0 x16e h2f ydd2 ff3 fs7 fc0 sc0 ls0 ws0\">correnti (inc. leas<span class=\"_ _2\"></span>ing)<span class=\"_ _4f\"> </span></div></td><td></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 x244 ye03 wf7 h8a\"><div class=\"t m0 xae h2f y726 ff3 fs7 fc0 sc0 ls0 ws0\">Altre passiv<span class=\"_ _2\"></span>it\u00e0 </div></td><td class=\"c x25e ye03 wf8 h8a\"><div class=\"t m0 x17 h2c y726 ff2 fs7 fc0 sc0 ls0 ws0\">1 </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x25f ye03 wfc h8a\"><div class=\"t m0 x8c h2f y726 ff3 fs7 fc0 sc0 ls24 ws0\">11.926<span class=\"ls0\"> </span></div></td><td class=\"c x25b ye03 wfe h8a\"><div class=\"t m0 x26 h2f y726 ff3 fs7 fc0 sc0 ls24 ws0\">11.926<span class=\"ls0\"> </span></div></td><td class=\"c x25c ye03 wff h8a\"><div class=\"t m0 x6c h2f y726 ff3 fs7 fc0 sc0 ls24 ws0\">11.926<span class=\"ls0\"> </span></div></td></tr></table>Note<span class=\"_ _4f\"> </span>1. Per tali poste non<span class=\"_ _2\"></span> \u00e8 stato calcola<span class=\"_ _2\"></span>to il <span class=\"ffd\">fair value</span> in quan<span class=\"_ _2\"></span>to il corri<span class=\"_ _2\"></span>spondente valor<span class=\"_ _2\"></span>e di carico nella sos<span class=\"_ _2\"></span>tanza appross<span class=\"_ _2\"></span>ima lo stesso.<span class=\"_ _4f\"> </span>2. La posta inclu<span class=\"_ _2\"></span>de un prestito obbl<span class=\"_ _2\"></span>igaziona<span class=\"_ _2\"></span>rio quotato, per il qual<span class=\"_ _2\"></span>e \u00e8 stato dete<span class=\"_ _2\"></span>rminato il val<span class=\"_ _2\"></span>ore di <span class=\"ffd\">fair value</span> al 31 dicembre 2<span class=\"_ _2\"></span>024.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "(33) <span class=\"_ _29\"></span>Partecipazioni <span class=\"_ _5\"></span>dei <span class=\"_ _5\"></span>componenti <span class=\"_ _29\"></span>degli <span class=\"_ _5\"></span>organi <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>amministrazione <span class=\"_ _29\"></span>e <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>controllo <span class=\"_ _29\"></span>e <span class=\"_ _5\"></span>dei<span class=\"_ _4f\"> </span>direttori generali detenute in societ\u00e0 del gruppo<span class=\"_ _4f\"> </span>Le <span class=\"_ _2b\"> </span>tabelle <span class=\"_ _2b\"> </span>che <span class=\"_ _2b\"> </span>seg<span class=\"_ _3\"></span>uono <span class=\"_ _2b\"> </span>indicano <span class=\"_ _2b\"> </span>gli <span class=\"_ _2b\"> </span>strumenti <span class=\"_ _2b\"> </span>finanzia<span class=\"_ _3\"></span>ri <span class=\"_ _2b\"> </span>della <span class=\"_ _2b\"> </span>capogruppo <span class=\"_ _2b\"> </span>TIP <span class=\"_ _2b\"> </span>direttamente <span class=\"_ _2b\"> </span>o<span class=\"_ _4f\"> </span>indirettamente <span class=\"_ _a\"> </span>posseduti <span class=\"_ _2b\"> </span>alla <span class=\"_ _a\"> </span>fine <span class=\"_ _2b\"> </span>del <span class=\"_ _a\"> </span>periodo, <span class=\"_ _2b\"> </span>anche <span class=\"_ _a\"> </span>tramite <span class=\"_ _a\"> </span>s<span class=\"_ _3\"></span>ociet\u00e0 <span class=\"_ _a\"> </span>fiduciarie, <span class=\"_ _a\"> </span>comunic<span class=\"_ _3\"></span>ate <span class=\"_ _a\"> </span>alla<span class=\"_ _4f\"> </span>Societ\u00e0 <span class=\"_ _5\"></span>dai <span class=\"_ _5\"></span>membri <span class=\"_ _29\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _29\"></span>Consiglio <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>Amministrazione <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>del <span class=\"_ _29\"></span>collegi<span class=\"_ _3\"></span>o <span class=\"_ _5\"></span>sindacale. <span class=\"_ _5\"></span>La <span class=\"_ _29\"></span>tabe<span class=\"_ _3\"></span>lla <span class=\"_ _29\"></span>indica,<span class=\"_ _4f\"> </span>inoltre, <span class=\"_ _29\"></span>gli <span class=\"_ _5\"></span>strumenti <span class=\"_ _29\"></span>finanzia<span class=\"_ _3\"></span>ri <span class=\"_ _29\"></span>acquistati, <span class=\"_ _5\"></span>venduti <span class=\"_ _29\"></span>ed <span class=\"_ _5\"></span>effettivamente <span class=\"_ _29\"></span>pos<span class=\"_ _3\"></span>seduti <span class=\"_ _27\"></span>da<span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>soggetti <span class=\"_ _5\"></span>sopra<span class=\"_ _4f\"> </span>indicati nel corso dell\u2019esercizio 2024.<table class=\"s w2b6 h11e\" id=\"_dfacde64-6e2a-454c-97bb-6589df160105\"><tr><td></td><td></td><td class=\"c x1b8 ye04 w100 h8b\"><div class=\"t m0 xfc h3 y6f7 ff2 fs1 fc0 sc0 ls0 ws0\">Membri Consiglio di Amministrazione </div></td><td class=\"c x260 ye06 w2b7 h11d\"><div class=\"t m0 x16e h2c ye05 ff2 fs7 fc0 sc0 ls0 ws0\">n. azioni detenute<span class=\"_ _4f\"> </span></div></td><td></td><td class=\"c x261 ye06 w2b8 h11d\"><div class=\"t m0 x16e h2c ye05 ff2 fs7 fc0 sc0 ls0 ws0\">n. azioni detenute<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x1b8 ye07 w101 h89\"><div class=\"t m0 x17 h2c y71a ff2 fs7 fc0 sc0 ls0 ws0\">Nome e Cognome<span class=\"_ _2\"></span> </div></td><td class=\"c x262 ye07 w64 h89\"><div class=\"t m0 x17 h2c y71a ff2 fs7 fc0 sc0 ls0 ws0\">Carica </div></td><td class=\"c x263 ye08 w2b9 h11d\"><div class=\"t m0 x16e h2c ye05 ff2 fs7 fc0 sc0 ls0 ws0\">n. azioni<span class=\"_ _4f\"> </span></div></td><td class=\"c x264 ye09 w2ba h11d\"><div class=\"t m0 x16e h2c ye05 ff2 fs7 fc0 sc0 ls0 ws0\">al 31 dicembre<span class=\"_ _4f\"> </span></div></td><td class=\"c x265 ye08 w2b9 h11d\"><div class=\"t m0 x16e h2c ye05 ff2 fs7 fc0 sc0 ls0 ws0\">n. azioni<span class=\"_ _4f\"> </span></div></td><td class=\"c x266 ye09 w2ba h11d\"><div class=\"t m0 x16e h2c ye05 ff2 fs7 fc0 sc0 ls0 ws0\">al 31 dicembre<span class=\"_ _4f\"> </span></div></td></tr><tr><td></td><td class=\"c x267 ye0a w2bb h10d\"><div class=\"t m0 x16e h21 yd53 ff3 fsb fc0 sc0 ls0 ws0\">Presidente e<span class=\"_ _4f\"> </span></div></td><td class=\"c x268 ye0b w2bc h11d\"><div class=\"t m0 x16e h2c ye05 ff2 fs7 fc0 sc0 ls0 ws0\">acquistate nel 202<span class=\"_ _2\"></span>4<span class=\"_ _4f\"> </span></div></td><td class=\"c x269 ye0c w2bd h11d\"><div class=\"t m0 x16e h2c ye05 ff2 fs7 fc0 sc0 ls24 ws0\">202<span class=\"ls0\">3<span class=\"_ _4f\"> </span></span></div></td><td class=\"c x26a ye0b w2be h11d\"><div class=\"t m0 x16e h2c ye05 ff2 fs7 fc0 sc0 ls0 ws0\">cedute nel 20<span class=\"_ _2\"></span>24<span class=\"_ _4f\"> </span></div></td><td class=\"c x26b ye0c w2bf h11d\"><div class=\"t m0 x16e h2c ye05 ff2 fs7 fc0 sc0 ls24 ws0\">2024<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x1b8 ye0d w101 h23\"><div class=\"t m0 x17 h21 yca ff3 fsb fc0 sc0 ls0 ws0\">Giovanni Tamburi<span class=\"_ _4f\"> </span></div><div class=\"t m0 xbc h8c y546 ff3 fs1a fc0 sc0 ls0 ws0\">(1)</div><div class=\"t m0 x7b h21 yca ff3 fsb fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x267 ye0e w2c0 h10d\"><div class=\"t m0 x16e h21 yd53 ff3 fsb fc0 sc0 ls0 ws0\">Amministratore<span class=\"_ _4f\"> </span></div></td><td class=\"c x26c ye0d w102 h23\"><div class=\"t m0 x2f h21 yca ff3 fsb fc0 sc0 ls0 ws0\">129.987 </div></td><td class=\"c x26d ye0d w28 h23\"><div class=\"t m0 x6f h21 yca ff3 fsb fc0 sc0 ls0 ws0\">15.325.331 </div></td><td></td><td class=\"c x26e ye0d w104 h23\"><div class=\"t m0 x37 h21 yca ff3 fsb fc0 sc0 ls0 ws0\">15.455.318 </div></td></tr><tr><td></td><td class=\"c x267 ye0f w2c1 h10d\"><div class=\"t m0 x16e h21 yd53 ff3 fsb fc0 sc0 ls0 ws0\">Delegato<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x267 ye10 w2c2 h10d\"><div class=\"t m0 x16e h21 yd53 ff3 fsb fc0 sc0 ls0 ws0\">Vice Presidente<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1b8 ye11 w101 h70\"><div class=\"t m0 x17 h21 y617 ff3 fsb fc0 sc0 ls0 ws0\">Alessandra Gritti<span class=\"_ _4f\"> </span></div><div class=\"t m0 x70 h8c y687 ff3 fs1a fc0 sc0 ls0 ws0\">(2)</div><div class=\"t m0 xbc h21 y617 ff3 fsb fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x267 ye12 w2c3 h10d\"><div class=\"t m0 x16e h21 yd53 ff3 fsb fc0 sc0 ls4f ws0\">e<span class=\"_ _4f\"> </span></div></td><td class=\"c x26c ye11 w102 h70\"><div class=\"t m0 x67 h21 y617 ff3 fsb fc0 sc0 ls0 ws0\">69.993 </div></td><td class=\"c x26d ye11 w28 h70\"><div class=\"t m0 x86 h21 y617 ff3 fsb fc0 sc0 ls0 ws0\">3.177.293 </div></td><td></td><td class=\"c x26e ye11 w104 h70\"><div class=\"t m0 x7c h21 y617 ff3 fsb fc0 sc0 ls0 ws0\">3.247.286 </div></td></tr><tr><td></td><td class=\"c x267 ye13 w2c0 h10d\"><div class=\"t m0 x16e h21 yd53 ff3 fsb fc0 sc0 ls0 ws0\">Amministratore<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x267 ye14 w2c1 h10d\"><div class=\"t m0 x16e h21 yd53 ff3 fsb fc0 sc0 ls0 ws0\">Delegato<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1b8 ye15 w101 h40\"><div class=\"t m0 x17 h21 y72f ff9 fsb fc0 sc0 ls0 ws0\">Cesare d\u2019Amico<span class=\"_ _4f\"> </span></div><div class=\"t m0 x85 h8c y730 ff3 fs1a fc0 sc0 ls0 ws0\">(3)</div><div class=\"t m0 x68 h21 y72f ff3 fsb fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x262 ye15 w64 h40\"><div class=\"t m0 x17 h21 y72f ff3 fsb fc0 sc0 ls0 ws0\">Vice Presidente </div></td><td class=\"c x26c ye15 w102 h40\"><div class=\"t m0 x2f h21 y72f ff3 fsb fc0 sc0 ls0 ws0\">175.000 </div></td><td class=\"c x26d ye15 w28 h40\"><div class=\"t m0 x6f h21 y72f ff3 fsb fc0 sc0 ls0 ws0\">23.710.000 </div></td><td class=\"c x26f ye15 w103 h40\"><div class=\"t m0 x33 h21 y72f ff3 fsb fc0 sc0 ls0 ws0\">5.000 </div></td><td class=\"c x26e ye15 w104 h40\"><div class=\"t m0 x37 h21 y72f ff3 fsb fc0 sc0 ls0 ws0\">23.880.000<span class=\"ff1\"> </span></div></td></tr><tr><td></td><td class=\"c x267 ye16 w2c0 h10d\"><div class=\"t m0 x16e h21 yd53 ff3 fsb fc0 sc0 ls0 ws0\">Amministratore<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1b8 ye17 w101 h23\"><div class=\"t m0 x17 h21 yca ff3 fsb fc0 sc0 ls0 ws0\">Claudio Berretti </div></td><td class=\"c x267 ye18 w2c4 h10d\"><div class=\"t m0 x16e h21 yd53 ff3 fsb fc0 sc0 ls0 ws0\">e Direttore<span class=\"_ _4f\"> </span></div></td><td class=\"c x26c ye17 w102 h23\"><div class=\"t m0 x67 h21 yca ff3 fsb fc0 sc0 ls0 ws0\">65.826 </div></td><td class=\"c x26d ye17 w28 h23\"><div class=\"t m0 x86 h21 yca ff3 fsb fc0 sc0 ls0 ws0\">3.400.000<span class=\"ff1\"> </span></div></td><td></td><td class=\"c x26e ye17 w104 h23\"><div class=\"t m0 x7c h21 yca ff3 fsb fc0 sc0 ls0 ws0\">3.465.826 </div></td></tr><tr><td></td><td class=\"c x267 ye19 w2c5 h10d\"><div class=\"t m0 x16e h21 yd53 ff3 fsb fc0 sc0 ls0 ws0\">Generale<span class=\"_ _4f\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1b8 ye1a w101 h7c\"><div class=\"t m0 x17 h21 y734 ff3 fsb fc0 sc0 ls0 ws0\">Isabella Ercole </div></td><td class=\"c x262 ye1a w64 h7c\"><div class=\"t m0 x17 h21 y734 ff3 fsb fc0 sc0 ls0 ws0\">Amministratore </div></td><td></td><td class=\"c x26d ye1a w28 h7c\"><div class=\"t m0 x70 h21 y734 ff3 fsb fc0 sc0 ls0 ws0\">0 </div></td><td></td><td class=\"c x26e ye1a w104 h7c\"><div class=\"t m0 xc1 h21 y734 ff3 fsb fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x1b8 ye1b w101 h7c\"><div class=\"t m0 x17 h21 y548 ff3 fsb fc0 sc0 ls0 ws0\">Giuseppe Ferrero<span class=\"_ _4f\"> </span></div><div class=\"t m0 x68 h8c y715 ff3 fs1a fc0 sc0 ls0 ws0\">(4)</div><div class=\"t m0 xcd h21 y548 ff3 fsb fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x262 ye1b w64 h7c\"><div class=\"t m0 x17 h21 y548 ff3 fsb fc0 sc0 ls0 ws0\">Amministratore </div></td><td></td><td class=\"c x26d ye1b w28 h7c\"><div class=\"t m0 x86 h21 y548 ff3 fsb fc0 sc0 ls0 ws0\">3.179.635 </div></td><td class=\"c x26f ye1b w103 h7c\"><div class=\"t m0 x71 h21 y548 ff3 fsb fc0 sc0 ls0 ws0\">120.000<span class=\"ff1\"> </span></div></td><td class=\"c x26e ye1b w104 h7c\"><div class=\"t m0 x7c h21 y548 ff3 fsb fc0 sc0 ls0 ws0\">3.059.635 </div></td></tr></table><table class=\"s w2b6 h121\" id=\"_2c6adf91-5871-4f11-a47e-438e02d4a7f6\"><tr><td></td><td></td><td class=\"c x260 ye2a w2b8 h11d\"><div class=\"t m0 x16e h2c ydd7 ff2 fs7 fc0 sc0 ls0 ws0\">n. azioni detenute<span class=\"_ _4f\"> </span></div></td><td class=\"c x1b8 ye2b w100 h8b\"><div class=\"t m0 xfc h3 y6f7 ff2 fs1 fc0 sc0 ls0 ws0\">Membri Consiglio di Amministrazione </div></td><td></td><td class=\"c x261 ye2a w2b8 h11d\"><div class=\"t m0 x16e h2c ydd7 ff2 fs7 fc0 sc0 ls0 ws0\">n. azioni detenute<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x1b8 ye2c w101 h48\"><div class=\"t m0 x17 h2c y706 ff2 fs7 fc0 sc0 ls0 ws0\">Nome e Cognome<span class=\"_ _2\"></span> </div></td><td class=\"c x262 ye2c w64 h48\"><div class=\"t m0 x17 h2c y706 ff2 fs7 fc0 sc0 ls0 ws0\">Carica </div></td><td class=\"c x264 ye2d w2ba h11d\"><div class=\"t m0 x16e h2c ydd7 ff2 fs7 fc0 sc0 ls0 ws0\">al 31 dicembre<span class=\"_ _4f\"> </span></div></td><td class=\"c x263 ye2e w2cc h11d\"><div class=\"t m0 x16e h2c ydd7 ff2 fs7 fc0 sc0 ls0 ws0\">n. azioni<span class=\"_ _4f\"> </span></div></td><td class=\"c x265 ye2e w2cc h11d\"><div class=\"t m0 x16e h2c ydd7 ff2 fs7 fc0 sc0 ls0 ws0\">n. azioni</div></td><td class=\"c x266 ye2d w2cd h11d\"><div class=\"t m0 x16e h2c ydd7 ff2 fs7 fc0 sc0 ls0 ws0\">al 31 dicembre<span class=\"_ _4f\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x268 ye2f w2ce h11d\"><div class=\"t m0 x16e h2c ydd7 ff2 fs7 fc0 sc0 ls0 ws0\">acquistate nel 202<span class=\"_ _2\"></span>4<span class=\"_ _4f\"> </span></div></td><td class=\"c x26a ye2f w2be h11d\"><div class=\"t m0 x16e h2c ydd7 ff2 fs7 fc0 sc0 ls0 ws0\">cedute nel 20<span class=\"_ _2\"></span>24<span class=\"_ _4f\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c x269 ye30 w2bd h11d\"><div class=\"t m0 x16e h2c ydd7 ff2 fs7 fc0 sc0 ls24 ws0\">202<span class=\"ls0\">3<span class=\"_ _4f\"> </span></span></div></td><td></td><td></td><td class=\"c x26b ye30 w2bf h11d\"><div class=\"t m0 x16e h2c ydd7 ff2 fs7 fc0 sc0 ls24 ws0\">2024<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x1b8 ye31 w101 h7c\"><div class=\"t m0 x17 h21 y548 ff3 fsb fc0 sc0 ls0 ws0\">Manuela Mezzetti </div></td><td class=\"c x262 ye31 w64 h7c\"><div class=\"t m0 x17 h21 y548 ff3 fsb fc0 sc0 ls0 ws0\">Amministratore </div></td><td class=\"c x26d ye31 w28 h7c\"><div class=\"t m0 x70 h21 y548 ff3 fsb fc0 sc0 ls0 ws0\">0 </div></td><td></td><td></td><td class=\"c x26e ye31 w104 h7c\"><div class=\"t m0 xc1 h21 y548 ff3 fsb fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x1b8 ye32 w101 h7c\"><div class=\"t m0 x17 h21 y548 ff3 fsb fc0 sc0 ls0 ws0\">Daniela Palestra </div></td><td class=\"c x262 ye32 w64 h7c\"><div class=\"t m0 x17 h21 y548 ff3 fsb fc0 sc0 ls0 ws0\">Amministratore </div></td><td class=\"c x26d ye32 w28 h7c\"><div class=\"t m0 x70 h21 y548 ff3 fsb fc0 sc0 ls0 ws0\">0 </div></td><td></td><td></td><td class=\"c x26e ye32 w104 h7c\"><div class=\"t m0 xc1 h21 y548 ff3 fsb fc0 sc0 ls0 ws0\">0 </div></td></tr><tr><td class=\"c x1b8 ye33 w101 h7c\"><div class=\"t m0 x17 h21 y548 ff3 fsb fc0 sc0 ls0 ws0\">Paul Schapira </div></td><td class=\"c x262 ye33 w64 h7c\"><div class=\"t m0 x17 h21 y548 ff3 fsb fc0 sc0 ls0 ws0\">Amministratore </div></td><td class=\"c x26d ye33 w28 h7c\"><div class=\"t m0 x67 h21 y548 ff3 fsb fc0 sc0 ls0 ws0\">25.000 </div></td><td class=\"c x26c ye33 w102 h7c\"><div class=\"t m0 x67 h21 y548 ff3 fsb fc0 sc0 ls0 ws0\">20.015 </div></td><td></td><td class=\"c x26e ye33 w104 h7c\"><div class=\"t m0 x1a h21 y548 ff3 fsb fc0 sc0 ls0 ws0\">45.015 </div></td></tr><tr><td class=\"c x1b8 ye34 w101 h40\"><div class=\"t m0 x17 h21 y72f ff3 fsb fc0 sc0 ls0 ws0\">Sergio Marullo di Condojanni </div><div class=\"t m0 x100 h8c y730 ff3 fs1a fc0 sc0 ls0 ws0\">(5)</div><div class=\"t m0 x101 h21 y72f ff3 fsb fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x262 ye34 w64 h40\"><div class=\"t m0 x17 h21 y72f ff3 fsb fc0 sc0 ls0 ws0\">Amministratore </div></td><td class=\"c x26d ye34 w28 h40\"><div class=\"t m0 x6f h21 y72f ff3 fsb fc0 sc0 ls0 ws0\">19.537.137 </div></td><td></td><td></td><td class=\"c x26e ye34 w104 h40\"><div class=\"t m0 x37 h21 y72f ff3 fsb fc0 sc0 ls0 ws0\">19.537.137<span class=\"ff1\"> </span></div></td></tr></table>(1)<span class=\"ff6\"> <span class=\"_ _47\"> </span></span>Giovanni <span class=\"_ _27\"></span>Tamburi detiene <span class=\"_ _27\"></span><span class=\"ls25\">la</span> <span class=\"_ _27\"></span>sua<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>partecipazione <span class=\"_ _3\"></span><span class=\"ls32\">al</span> <span class=\"_ _27\"></span>capitale <span class=\"_ _3\"></span>sociale <span class=\"_ _3\"></span><span class=\"ls3\">di</span> <span class=\"_ _3\"></span>TIP <span class=\"_ _27\"></span><span class=\"ls25\">in</span> parte <span class=\"_ _27\"></span>direttamen<span class=\"_ _2\"></span>te <span class=\"_ _3\"></span><span class=\"ls50\">ed</span> <span class=\"_ _27\"></span><span class=\"ls25\">in</span> <span class=\"_ _3\"></span>parte <span class=\"_ _27\"></span>indiret<span class=\"_ _2\"></span>tamente <span class=\"_ _3\"></span>tramite <span class=\"_ _27\"></span>Lipp<span class=\"_ _2\"></span>iuno<span class=\"_ _4f\"> </span>S.r.l., <span class=\"_ _27\"></span>socie<span class=\"_ _2\"></span>t\u00e0 <span class=\"_ _3\"></span>della <span class=\"_ _27\"></span>quale <span class=\"_ _3\"></span>detiene <span class=\"_ _3\"></span>una <span class=\"_ _27\"></span>quota <span class=\"_ _3\"></span>dell'87,26% <span class=\"_ _3\"></span>del <span class=\"_ _27\"></span>capitale. <span class=\"_ _3\"></span>Inoltre <span class=\"_ _3\"></span>Giovanni <span class=\"_ _3\"></span>Tamburi <span class=\"_ _27\"></span>\u00e8 <span class=\"_ _3\"></span>coniugato <span class=\"_ _27\"></span>con <span class=\"_ _3\"></span>l'amministratore <span class=\"_ _3\"></span>Alessandra<span class=\"_ _4f\"> </span>Gritti che a sua vol<span class=\"_ _2\"></span>ta detiene azioni <span class=\"_ _2\"></span><span class=\"ls3\">di<span class=\"ls0\"> TIP nel<span class=\"_ _2\"></span> numero indica<span class=\"_ _2\"></span>to nella sovras<span class=\"_ _2\"></span>tante tabella.<span class=\"_ _4f\"> </span></span></span>(2)<span class=\"ff6\"> <span class=\"_ _47\"> </span></span>Alessandra Gritti <span class=\"_ _2\"></span>\u00e8 con<span class=\"_ _2\"></span>iugata con<span class=\"_ _2\"></span> l'am<span class=\"_ _2\"></span>ministratore <span class=\"_ _2\"></span>Giovann<span class=\"_ _2\"></span>i Tamburi <span class=\"_ _2\"></span>che a<span class=\"_ _2\"></span> s<span class=\"_ _2\"></span>ua volta <span class=\"_ _2\"></span>detiene, <span class=\"_ _2\"></span>diret<span class=\"_ _2\"></span>tamente e <span class=\"_ _2\"></span>trami<span class=\"_ _2\"></span>te soci<span class=\"_ _2\"></span>et\u00e0 controll<span class=\"_ _2\"></span>ata, azioni<span class=\"_ _4f\"> </span>di<span class=\"ls0\"> TIP nel n<span class=\"_ _2\"></span>umero indicato nell<span class=\"_ _2\"></span>a sovrastante tabella<span class=\"_ _2\"></span>.<span class=\"_ _4f\"> </span></span>(3)<span class=\"ff6\"> <span class=\"_ _47\"> </span></span>C<span class=\"_ _3\"></span>esare <span class=\"ff9\">d\u2019Amico</span> <span class=\"_ _2\"></span>detiene compless<span class=\"_ _2\"></span>ivamente <span class=\"ls51\">n.</span> 23.70<span class=\"_ _2\"></span>0.000 azioni<span class=\"_ _2\"></span> <span class=\"ls3\">di</span> TIP <span class=\"ls25\">in</span> parte direttam<span class=\"_ _2\"></span>ente, <span class=\"ls25\">in</span> parte tramite d'A<span class=\"_ _2\"></span>mico Societ\u00e0 <span class=\"ls3\">di<span class=\"_ _2\"></span><span class=\"ls0\"> Navigazione<span class=\"_ _4f\"> </span></span></span>S.p.A. <span class=\"_ _27\"></span>(societ\u00e0 <span class=\"_ _27\"></span>della <span class=\"_ _27\"></span>quale <span class=\"_ _27\"></span>detiene <span class=\"_ _27\"></span>direttamen<span class=\"_ _2\"></span>te <span class=\"_ _27\"></span><span class=\"ls52\">ed<span class=\"_ _3\"></span></span> <span class=\"_ _27\"></span>indirettamente <span class=\"_ _27\"></span>una <span class=\"_ _27\"></span>quota <span class=\"_ _27\"></span>del <span class=\"_ _27\"></span><span class=\"ls24\">50%</span> <span class=\"_ _27\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _27\"></span>capitale) <span class=\"_ _27\"></span>e <span class=\"_ _27\"></span>tramite <span class=\"_ _27\"></span><span class=\"ls25\">la</span> <span class=\"_ _27\"></span>societ\u00e0 <span class=\"_ _27\"></span>Fi.Pa. <span class=\"_ _27\"></span>Finanziaria <span class=\"_ _27\"></span><span class=\"ls3\">di<span class=\"_ _4f\"> </span></span>Partecipazione <span class=\"_ _2\"></span>S.p<span class=\"_ _2\"></span>.A. <span class=\"_ _2\"></span>(societ\u00e0 <span class=\"_ _2\"></span>della <span class=\"_ _28\"></span>quale <span class=\"_ _2\"></span>detiene <span class=\"_ _2\"></span>diret<span class=\"_ _2\"></span>tamente <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>quota<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span><span class=\"ls24\">54%<span class=\"ls0\"> d<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>capitale). <span class=\"_ _28\"></span>Ulteriori <span class=\"ls51\">n.</span> <span class=\"_ _2\"></span>180<span class=\"_ _2\"></span>.000 <span class=\"_ _2\"></span>azioni<span class=\"_ _2\"></span> <span class=\"ls3\">di<span class=\"_ _2\"></span><span class=\"ls0\"> <span class=\"_ _2\"></span>TIP <span class=\"_ _2\"></span>son<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>detenute<span class=\"_ _4f\"> </span></span></span></span></span>dal coniuge dell'ammini<span class=\"_ _2\"></span>stratore Cesare <span class=\"_ _2\"></span>d'Amico.<span class=\"_ _4f\"> </span>(4)<span class=\"ff6\"> <span class=\"_ _47\"> </span></span>Giuseppe <span class=\"_ _4\"> </span>Ferrero <span class=\"_ _4\"> </span>detiene <span class=\"_ _4\"> </span>direttamen<span class=\"_ _2\"></span>te <span class=\"_ _4\"> </span><span class=\"ls31\">n.<span class=\"_ _3\"></span></span> <span class=\"_ _4\"> </span>2.890.848 <span class=\"_ _2a\"> </span>azioni <span class=\"_ _4\"> </span><span class=\"ls3\">di</span> <span class=\"_ _4\"> </span>TIP. <span class=\"_ _4\"> </span>Ulteriori <span class=\"_ _2a\"> </span><span class=\"ls51\">n.</span> <span class=\"_ _1a\"> </span>168.787 <span class=\"_ _2a\"> </span>azioni <span class=\"_ _4\"> </span><span class=\"ls3\">di</span> <span class=\"_ _4\"> </span>TIP <span class=\"_ _4\"> </span>sono <span class=\"_ _4\"> </span>detenute <span class=\"_ _2a\"> </span>dal <span class=\"_ _4\"> </span>coniuge<span class=\"_ _4f\"> </span>dell'amministra<span class=\"_ _2\"></span>tore Giuseppe Ferrer<span class=\"_ _2\"></span>o.<span class=\"_ _4f\"> </span>(5)<span class=\"ff6\"> <span class=\"_ _47\"> </span></span>Sergio <span class=\"_ _27\"></span>Marullo <span class=\"_ _27\"></span><span class=\"ls3\">di</span> <span class=\"_ _27\"></span>Condojanni <span class=\"_ _27\"></span><span class=\"ls51\">non</span> <span class=\"_ _3\"></span>detiene, <span class=\"_ _29\"></span><span class=\"ls51\">n\u00e9</span> <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>irettamente <span class=\"_ _3\"></span><span class=\"ls51\">n\u00e9</span> <span class=\"_ _29\"></span>indirettament<span class=\"_ _2\"></span>e, <span class=\"_ _27\"></span>azioni <span class=\"_ _27\"></span><span class=\"ls3\">di</span> <span class=\"_ _3\"></span>TIP. <span class=\"_ _27\"></span><span class=\"ls53\">Le</span> <span class=\"_ _29\"></span><span class=\"ls31\">n.</span> <span class=\"_ _27\"></span>19.537.137 <span class=\"_ _27\"></span>azioni <span class=\"_ _27\"></span><span class=\"ls3\">di</span> <span class=\"_ _27\"></span>TIP <span class=\"_ _3\"></span>indicate <span class=\"_ _27\"></span>nella<span class=\"_ _4f\"> </span>tabella sono detenu<span class=\"_ _2\"></span>te <span class=\"ls3\">da</span> una soci<span class=\"_ _2\"></span>et\u00e0 control<span class=\"_ _2\"></span>lata dal coniuge dell<span class=\"_ _2\"></span>'amministratore.<span class=\"_ _4f\"> </span>I membri del Collegio Sindacale non detengono azioni della Societ\u00e0.<span class=\"_ _4f\"> </span>(34)  Compensi  destinati  ai <span class=\"_ _1a\"> </span>componenti  degli  organi  sociali  a  qu<span class=\"_ _2\"></span>alsiasi  titolo  e  sotto<span class=\"_ _4f\"> </span>qualsiasi forma<span class=\"_ _4f\"> </span>La<span class=\"ls0\">  tabella  che<span class=\"_ _3\"></span>  segue  indica  <span class=\"ls9\">la</span>  somma  dei  compensi<span class=\"_ _3\"></span>  monetari,  espressi  <span class=\"lse\">in<span class=\"_ _3\"></span></span>  euro,  destinati  <span class=\"lsb\">ai<span class=\"_ _4f\"> </span></span></span>componenti degli organi sociali nel corso del 2024.<table class=\"s w2c6 h11f\" id=\"_5f2e3e5b-df56-4e89-b664-f6f8a4da9108\"><tr><td class=\"c x244 ye1c w105 h46\"><div class=\"t m0 xae h8 y32e ff2 fs0 fc0 sc0 ls0 ws0\">Carica in TIP </div></td><td class=\"c x270 ye1d w2c7 he0\"><div class=\"t m0 x16e h8 yb7f ff2 fs0 fc0 sc0 ls0 ws0\">Compenso<span class=\"_ _4f\"> </span></div></td></tr><tr><td></td><td class=\"c x271 ye1e w2c8 he0\"><div class=\"t m0 x16e h8 yb7f ff2 fs0 fc0 sc0 ls0 ws0\">31/12/2024<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x244 ye1f w107 h43\"><div class=\"t m0 xae h13 y750 ff3 fs0 fc0 sc0 ls0 ws0\">Amministratori<span class=\"_ _3\"></span> </div></td><td class=\"c x272 ye20 w106 h6b\"><div class=\"t m0 x2f h13 y391 ff3 fs0 fc0 sc0 ls37 ws0\">17<span class=\"ls0\">.</span>320<span class=\"ls0\">.</span>873<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x244 ye21 w105 h43\"><div class=\"t m0 xae h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">Sindaci </div></td><td class=\"c x272 ye21 w106 h43\"><div class=\"t m0 xc0 h13 y32c ff3 fs0 fc0 sc0 ls0 ws0\">87.225 </div></td></tr></table>Il<span class=\"ls0\"> compenso spettante <span class=\"ff9\">all\u2019Organismo</span> di<span class=\"_ _3\"></span> Vigilanza \u00e8 di <span class=\"ls9\">8.320.</span>  </span>TIP <span class=\"_ _3\"></span>ha <span class=\"_ _27\"></span>inoltre <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>tipulato <span class=\"_ _27\"></span>con <span class=\"_ _3\"></span>Chubb <span class=\"_ _27\"></span>Insurance <span class=\"_ _27\"></span>Company <span class=\"_ _3\"></span>of <span class=\"_ _27\"></span>Europe <span class=\"_ _3\"></span>S.A<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span>due<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>polizze<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ass<span class=\"_ _3\"></span>icurative,<span class=\"_ _4f\"> </span>una<span class=\"ls0\"> <span class=\"_ _27\"></span>D&amp;O <span class=\"_ _27\"></span><span class=\"lsc\">ed</span> <span class=\"_ _3\"></span><span class=\"ff9\">un\u2019altra<span class=\"_ _3\"></span></span> <span class=\"_ _27\"></span><span class=\"ls3\">RC</span> <span class=\"_ _27\"></span>professionale, <span class=\"_ _27\"></span>a <span class=\"_ _27\"></span>favore <span class=\"_ _27\"></span>degli <span class=\"_ _27\"></span>Amministratori <span class=\"_ _27\"></span>e <span class=\"_ _27\"></span>dei <span class=\"_ _27\"></span>Sindaci <span class=\"_ _27\"></span>di <span class=\"_ _27\"></span>TIP, <span class=\"_ _3\"></span>delle<span class=\"_ _4f\"> </span></span>controllate, nonch\u00e9 delle <span class=\"_ _2\"></span>partecipate nelle qual<span class=\"_ _2\"></span>i TIP abbia <span class=\"lsa\">una</span> <span class=\"_ _2\"></span>rappresentanza <span class=\"_ _2\"></span>negli organi direttivi<span class=\"_ _4f\"> </span>nonch\u00e9  del <span class=\"_ _4\"> </span>Direttore  Generale  a <span class=\"_ _4\"> </span>copertura  di <span class=\"_ _4\"> </span>eventua<span class=\"_ _3\"></span>li  danni <span class=\"_ _4\"> </span>causati<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>a<span class=\"_ _3\"></span>  terzi <span class=\"_ _4\"> </span>dagli  assicurati<span class=\"_ _4f\"> </span>nell\u2019esercizio<span class=\"ff3\"> delle funzioni da essi rivestite.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "(35) Operazioni con parti correlate<span class=\"_ _4f\"> </span>La<span class=\"ls0\"> <span class=\"_ _5\"></span>tabella <span class=\"_ _5\"></span>riporta <span class=\"_ _5\"></span>i <span class=\"_ _5\"></span>dati <span class=\"_ _5\"></span>relativi<span class=\"_ _3\"></span> <span class=\"_ _29\"></span>a<span class=\"_ _3\"></span>lle <span class=\"_ _29\"></span>opera<span class=\"_ _3\"></span>zioni <span class=\"_ _29\"></span>con <span class=\"_ _5\"></span>parti <span class=\"_ _5\"></span>correlate <span class=\"_ _5\"></span>effettuate <span class=\"_ _5\"></span>nel<span class=\"_ _3\"></span> <span class=\"_ _29\"></span>cors<span class=\"_ _3\"></span>o <span class=\"_ _5\"></span><span class=\"ff9\">dell\u2019anno,<span class=\"_ _4f\"> </span></span></span>evidenziando gli importi, <span class=\"lse\">la<span class=\"_ _3\"></span></span> tipologia e <span class=\"lse\">le<span class=\"_ _3\"></span></span> controparti.<table class=\"s w2c9 h120\" id=\"_c47b4b86-57c2-4a48-8700-f7db8898f82b\"><tr><td class=\"c x274 ye22 w108 h8e\"><div class=\"t m0 x21 h2a y75f ff2 fsa fc0 sc0 ls0 ws0\">Soggetto </div></td><td class=\"c x275 ye22 w109 h8e\"><div class=\"t m0 x1f h2a y75f ff2 fsa fc0 sc0 ls0 ws0\">Tipologia </div></td><td class=\"c x276 ye23 w2ca h115\"><div class=\"t m0 x16e h2a ydac ff2 fsa fc0 sc0 ls0 ws0\">Corrispettivo/<span class=\"_ _4f\"> </span></div></td><td class=\"c x277 ye23 w2ca h115\"><div class=\"t m0 x16e h2a ydac ff2 fsa fc0 sc0 ls0 ws0\">Corrispettivo/<span class=\"_ _4f\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x278 ye24 w2cb h115\"><div class=\"t m0 x16e h2a ydac ff2 fsa fc0 sc0 ls0 ws0\">saldo al 31<span class=\"_ _4f\"> </span></div></td><td class=\"c x279 ye24 w2cb h115\"><div class=\"t m0 x16e h2a ydac ff2 fsa fc0 sc0 ls0 ws0\">saldo al 31<span class=\"_ _4f\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x27a ye25 w27f h115\"><div class=\"t m0 x16e h2a ydac ff2 fsa fc0 sc0 ls0 ws0\">dicembre 2024<span class=\"_ _4f\"> </span></div></td><td class=\"c x27b ye25 w27f h115\"><div class=\"t m0 x16e h2a ydac ff2 fsa fc0 sc0 ls0 ws0\">dicembre 2023<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x274 ye26 w108 h40\"><div class=\"t m0 x21 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Asset Italia S.p.A.<span class=\"_ _3\"></span> </div></td><td class=\"c x275 ye26 w109 h40\"><div class=\"t m0 x68 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Ricavi </div></td><td class=\"c x27c ye26 w10a h40\"><div class=\"t m0 x81 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">504.100 </div></td><td class=\"c x27d ye26 w10b h40\"><div class=\"t m0 x8f h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">1.004.100 </div></td></tr><tr><td class=\"c x274 ye27 w108 h7c\"><div class=\"t m0 x21 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Asset Italia S.p.A.<span class=\"_ _3\"></span> </div></td><td class=\"c x275 ye27 w109 h7c\"><div class=\"t m0 x6f h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Crediti commerciali<span class=\"_ _3\"></span> </div></td><td class=\"c x27c ye27 w10a h7c\"><div class=\"t m0 x2e h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">4.100 </div></td><td class=\"c x27d ye27 w10b h7c\"><div class=\"t m0 x2f h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">254.100 </div></td></tr><tr><td class=\"c x274 ye28 w108 h40\"><div class=\"t m0 x21 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Asset Italia 1 S.r.l. </div></td><td class=\"c x275 ye28 w109 h40\"><div class=\"t m0 x68 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Ricavi </div></td><td class=\"c x27c ye28 w10a h40\"><div class=\"t m0 x2e h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">4.100 </div></td><td class=\"c x27d ye28 w10b h40\"><div class=\"t m0 xb2 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">4.100 </div></td></tr><tr><td class=\"c x274 ye29 w108 h40\"><div class=\"t m0 x21 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Asset Italia 1 S.r.l. </div></td><td class=\"c x275 ye29 w109 h40\"><div class=\"t m0 x6f h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Crediti commerciali<span class=\"_ _3\"></span> </div></td><td class=\"c x27c ye29 w10a h40\"><div class=\"t m0 x2e h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">4.100 </div></td><td class=\"c x27d ye29 w10b h40\"><div class=\"t m0 xb2 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">4.100 </div></td></tr></table>I <span class=\"_ _3\"></span>servizi <span class=\"_ _3\"></span>offerti <span class=\"_ _3\"></span>a <span class=\"_ _27\"></span>tutte<span class=\"_ _2\"></span> <span class=\"_ _3\"></span><span class=\"ls9\">le</span> pa<span class=\"_ _3\"></span>rti <span class=\"_ _3\"></span>sopra <span class=\"_ _3\"></span>elencate <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>stati <span class=\"_ _27\"></span>prestati a <span class=\"_ _3\"></span>termini <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>condizioni <span class=\"_ _27\"></span>contrattuali<span class=\"_ _4f\"> </span>ed<span class=\"ls0\"> economiche di mercato.</span><table class=\"s w2cf h122\" id=\"_f80186be-51f2-45c7-a496-c5053c110072\"><tr><td class=\"c x27f ye35 w108 h8f\"><div class=\"t m0 x21 h2a y76f ff2 fsa fc0 sc0 ls0 ws0\">Soggetto </div></td><td class=\"c x280 ye35 w109 h8f\"><div class=\"t m0 x1f h2a y76f ff2 fsa fc0 sc0 ls0 ws0\">Tipologia </div></td><td class=\"c x281 ye37 w2ca h115\"><div class=\"t m0 x16e h2a ye36 ff2 fsa fc0 sc0 ls0 ws0\">Corrispettivo/</div></td><td class=\"c x282 ye37 w2ca h115\"><div class=\"t m0 x16e h2a ye36 ff2 fsa fc0 sc0 ls0 ws0\">Corrispettivo/<span class=\"_ _4f\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x283 ye38 w2cb h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">saldo al 31<span class=\"_ _4f\"> </span></div></td><td class=\"c x284 ye38 w2cb h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">saldo al 31<span class=\"_ _4f\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x285 ye39 w27f h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">dicembre 2024</div></td><td class=\"c x286 ye39 w27f h115\"><div class=\"t m0 x16e h2a yd8f ff2 fsa fc0 sc0 ls0 ws0\">dicembre 2023<span class=\"_ _4f\"> </span></div></td></tr><tr><td class=\"c x27f ye3a w108 h7c\"><div class=\"t m0 x21 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Asset Italia 3 S.r.l. </div></td><td class=\"c x280 ye3a w109 h7c\"><div class=\"t m0 x68 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Ricavi </div></td><td class=\"c x287 ye3a w10a h7c\"><div class=\"t m0 x2e h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">4.100 </div></td><td class=\"c x288 ye3a w10b h7c\"><div class=\"t m0 xb2 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">4.100 </div></td></tr><tr><td class=\"c x27f ye3b w108 h40\"><div class=\"t m0 x21 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Asset Italia 3 S.r.l. </div></td><td class=\"c x280 ye3b w109 h40\"><div class=\"t m0 x6f h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Crediti commerciali<span class=\"_ _3\"></span> </div></td><td class=\"c x287 ye3b w10a h40\"><div class=\"t m0 x2e h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">4.100 </div></td><td class=\"c x288 ye3b w10b h40\"><div class=\"t m0 xb2 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">4.100 </div></td></tr><tr><td class=\"c x27f ye3c w108 h7c\"><div class=\"t m0 x21 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Clubitaly S.p.A.<span class=\"_ _3\"></span> </div></td><td class=\"c x280 ye3c w109 h7c\"><div class=\"t m0 x68 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Ricavi </div></td><td class=\"c x287 ye3c w10a h7c\"><div class=\"t m0 x8f h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">34.100 </div></td><td class=\"c x288 ye3c w10b h7c\"><div class=\"t m0 x83 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">34.100 </div></td></tr><tr><td class=\"c x27f ye3d w108 h7c\"><div class=\"t m0 x21 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Clubitaly S.p.A.<span class=\"_ _3\"></span> </div></td><td class=\"c x280 ye3d w109 h7c\"><div class=\"t m0 x6f h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Crediti commerciali<span class=\"_ _3\"></span> </div></td><td class=\"c x287 ye3d w10a h7c\"><div class=\"t m0 x8f h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">34.100 </div></td><td class=\"c x288 ye3d w10b h7c\"><div class=\"t m0 x83 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">34.100 </div></td></tr><tr><td class=\"c x27f ye3e w108 h40\"><div class=\"t m0 x21 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Gruppo IPG <span class=\"_ _3\"></span>Holding S.p.A. </div></td><td class=\"c x280 ye3e w109 h40\"><div class=\"t m0 x68 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Ricavi </div></td><td class=\"c x287 ye3e w10a h40\"><div class=\"t m0 x8f h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">30.000 </div></td><td class=\"c x288 ye3e w10b h40\"><div class=\"t m0 x83 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">30.000 </div></td></tr><tr><td class=\"c x27f ye3f w108 h7c\"><div class=\"t m0 x21 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Gruppo IPG <span class=\"_ _3\"></span>Holding S.p.A. </div></td><td class=\"c x280 ye3f w109 h7c\"><div class=\"t m0 x6f h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Crediti commerciali<span class=\"_ _3\"></span> </div></td><td class=\"c x287 ye3f w10a h7c\"><div class=\"t m0 x8f h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">30.000 </div></td><td class=\"c x288 ye3f w10b h7c\"><div class=\"t m0 x83 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">30.000 </div></td></tr><tr><td class=\"c x27f ye40 w108 h7c\"><div class=\"t m0 x21 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Itaca Equity S.r.l.<span class=\"_ _3\"></span> </div></td><td class=\"c x280 ye40 w109 h7c\"><div class=\"t m0 x68 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Ricavi </div></td><td class=\"c x287 ye40 w10a h7c\"><div class=\"t m0 x8f h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">34.291 </div></td><td class=\"c x288 ye40 w10b h7c\"><div class=\"t m0 x83 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">34.171 </div></td></tr><tr><td class=\"c x27f ye41 w108 h40\"><div class=\"t m0 x21 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Itaca Equity S.r.l.<span class=\"_ _3\"></span> </div></td><td class=\"c x280 ye41 w109 h40\"><div class=\"t m0 x6f h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Crediti commerciali<span class=\"_ _3\"></span> </div></td><td class=\"c x287 ye41 w10a h40\"><div class=\"t m0 x2e h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">7.791 </div></td><td class=\"c x288 ye41 w10b h40\"><div class=\"t m0 xb2 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">7.672 </div></td></tr><tr><td class=\"c x27f ye42 w108 h7c\"><div class=\"t m0 x21 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Itaca Equity S.r.l.<span class=\"_ _3\"></span> </div></td><td class=\"c x280 ye42 w109 h7c\"><div class=\"t m0 x6f h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Finanziamento<span class=\"_ _3\"></span> soci </div></td><td class=\"c x287 ye42 w10a h7c\"><div class=\"t m0 x81 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">710.000 </div></td><td class=\"c x288 ye42 w10b h7c\"><div class=\"t m0 x2f h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">710.000 </div></td></tr><tr><td class=\"c x27f ye43 w108 h90\"><div class=\"t m0 x21 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Itaca Equity Holding <span class=\"_ _3\"></span>S.p.A. </div></td><td class=\"c x280 ye43 w109 h90\"><div class=\"t m0 x68 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Ricavi </div></td><td class=\"c x287 ye43 w10a h90\"><div class=\"t m0 x8f h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">10.457 </div></td><td class=\"c x288 ye43 w10b h90\"><div class=\"t m0 x83 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">10.872 </div></td></tr><tr><td class=\"c x27f ye44 w108 h40\"><div class=\"t m0 x21 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Itaca Equity Holding <span class=\"_ _3\"></span>S.p.A. </div></td><td class=\"c x280 ye44 w109 h40\"><div class=\"t m0 x6f h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Crediti commerciali<span class=\"_ _3\"></span> </div></td><td class=\"c x287 ye44 w10a h40\"><div class=\"t m0 x8f h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">10.457 </div></td><td class=\"c x288 ye44 w10b h40\"><div class=\"t m0 x83 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">10.873 </div></td></tr><tr><td class=\"c x27f ye45 w108 h7c\"><div class=\"t m0 x21 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Itaca Ga<span class=\"_ _3\"></span>s S.r.l. </div></td><td class=\"c x280 ye45 w109 h7c\"><div class=\"t m0 x68 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Ricavi </div></td><td class=\"c x287 ye45 w10a h7c\"><div class=\"t m0 x2e h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">8.000 </div></td><td class=\"c x288 ye45 w10b h7c\"><div class=\"t m0 xb2 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">8.000 </div></td></tr><tr><td class=\"c x27f ye46 w108 h7c\"><div class=\"t m0 x21 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Itaca Ga<span class=\"_ _3\"></span>s S.r.l. </div></td><td class=\"c x280 ye46 w109 h7c\"><div class=\"t m0 x6f h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Crediti commerciali<span class=\"_ _3\"></span> </div></td><td class=\"c x287 ye46 w10a h7c\"><div class=\"t m0 x2e h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">8.000 </div></td><td class=\"c x288 ye46 w10b h7c\"><div class=\"t m0 xb2 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">8.000 </div></td></tr><tr><td class=\"c x27f ye47 w108 h40\"><div class=\"t m0 x21 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Overlord S.p.A.<span class=\"_ _3\"></span> </div></td><td class=\"c x280 ye47 w109 h40\"><div class=\"t m0 x68 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Ricavi </div></td><td class=\"c x287 ye47 w10a h40\"><div class=\"t m0 x2e h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">4.100 </div></td><td class=\"c x288 ye47 w10b h40\"><div class=\"t m0 xb2 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">4.100 </div></td></tr><tr><td class=\"c x27f ye48 w108 h7c\"><div class=\"t m0 x21 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Overlord S.p.A.<span class=\"_ _3\"></span> </div></td><td class=\"c x280 ye48 w109 h7c\"><div class=\"t m0 x6f h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Crediti commerciali<span class=\"_ _3\"></span> </div></td><td class=\"c x287 ye48 w10a h7c\"><div class=\"t m0 x2e h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">4.100 </div></td><td class=\"c x288 ye48 w10b h7c\"><div class=\"t m0 xb2 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">4.100 </div></td></tr><tr><td class=\"c x27f ye49 w108 h7c\"><div class=\"t m0 x21 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Servizi resi a so<span class=\"_ _3\"></span>ciet\u00e0 riferibili a Consiglieri d<span class=\"_ _3\"></span>i Amministrazione<span class=\"_ _3\"></span> </div></td><td class=\"c x280 ye49 w109 h7c\"><div class=\"t m0 x68 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Ricavi </div></td><td class=\"c x287 ye49 w10a h7c\"><div class=\"t m0 x81 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">111.418 </div></td><td class=\"c x288 ye49 w10b h7c\"><div class=\"t m0 x83 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">73.500 </div></td></tr><tr><td class=\"c x27f ye4a w108 h40\"><div class=\"t m0 x21 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Servizi resi a so<span class=\"_ _3\"></span>ciet\u00e0 riferibili a Consiglieri d<span class=\"_ _3\"></span>i Amministrazione<span class=\"_ _3\"></span> </div></td><td class=\"c x280 ye4a w109 h40\"><div class=\"t m0 x6f h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Crediti commerciali<span class=\"_ _3\"></span> </div></td><td class=\"c x287 ye4a w10a h40\"><div class=\"t m0 x8f h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">78.418 </div></td><td class=\"c x288 ye4a w10b h40\"><div class=\"t m0 x83 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">42.000 </div></td></tr><tr><td class=\"c x27f ye4b w108 h7c\"><div class=\"t m0 x21 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Servizi ottenuti da so<span class=\"_ _3\"></span>ciet\u00e0 riferibili a Co<span class=\"_ _3\"></span>nsiglieri di Amministrazion<span class=\"_ _3\"></span>e </div></td><td class=\"c x280 ye4b w109 h7c\"><div class=\"t m0 x30 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Costi (servizi ricevuti)<span class=\"_ _3\"></span> </div></td><td class=\"c x287 ye4b w10a h7c\"><div class=\"t m0 x27 h34 y32b ff3 fsa fc0 sc0 ls32 ws0\">5.418<span class=\"ls0\">.945</span><span class=\"ls0\"><span class=\"_ _3\"></span> </span></div></td><td class=\"c x288 ye4b w10b h7c\"><div class=\"t m0 x81 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">11.479.278 </div></td></tr><tr><td class=\"c x27f ye4c w108 h7c\"><div class=\"t m0 x21 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Servizi ottenuti da so<span class=\"_ _3\"></span>ciet\u00e0 riferibili a <span class=\"_ _3\"></span>Consiglieri di Amm<span class=\"_ _3\"></span>inistrazione </div></td><td class=\"c x280 ye4c w109 h7c\"><div class=\"t m0 x3a h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Debiti commerciali<span class=\"_ _3\"></span> </div></td><td class=\"c x287 ye4c w10a h7c\"><div class=\"t m0 x27 h34 y32b ff3 fsa fc0 sc0 ls32 ws0\">4.820<span class=\"ls0\">.<span class=\"ls54\">20</span>5</span><span class=\"ls0\"> </span></div></td><td class=\"c x288 ye4c w10b h7c\"><div class=\"t m0 x81 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">10.885.782 </div></td></tr><tr><td class=\"c x27f ye4d w108 h40\"><div class=\"t m0 x21 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Servizi resi a Co<span class=\"_ _3\"></span>nsiglieri di Amministrazione<span class=\"_ _3\"></span> </div></td><td class=\"c x280 ye4d w109 h40\"><div class=\"t m0 x81 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Ricavi (servizi resi)<span class=\"_ _3\"></span> </div></td><td class=\"c x287 ye4d w10a h40\"><div class=\"t m0 x2e h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">3.455 </div></td><td class=\"c x288 ye4d w10b h40\"><div class=\"t m0 xb2 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">9.578 </div></td></tr><tr><td class=\"c x27f ye4e w108 h7c\"><div class=\"t m0 x21 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Servizi resi a Co<span class=\"_ _3\"></span>nsiglieri di Amministrazione<span class=\"_ _3\"></span> </div></td><td class=\"c x280 ye4e w109 h7c\"><div class=\"t m0 x6f h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">Crediti commerciali<span class=\"_ _3\"></span> </div></td><td class=\"c x287 ye4e w10a h7c\"><div class=\"t m0 x2e h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">3.455 </div></td><td class=\"c x288 ye4e w10b h7c\"><div class=\"t m0 xb2 h34 y32b ff3 fsa fc0 sc0 ls0 ws0\">9.578 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "(36) Eventi successivi<span class=\"_ _4f\"> </span>Con riferimento agli eventi successivi si rimanda a quanto esposto nella relazione <span class=\"ff9\">s<span class=\"_ _3\"></span>ull\u2019andamento<span class=\"_ _4f\"> </span></span>della gestione.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "(37) Corporate Governance<span class=\"_ _4f\"> </span>Il<span class=\"ls0\"> gruppo TIP adotta, quale modello di riferimento per <span class=\"ls9\">la</span> propria <span class=\"ffd\">corporate governance, </span><span class=\"ls9\">le</span> disposizioni<span class=\"_ _4f\"> </span></span>del Codice di Autodisciplina nella nuova versione promossa<span class=\"_ _3\"></span> <span class=\"ls16\">da</span> Borsa Italiana.<span class=\"_ _4f\"> </span>La<span class=\"ls0\"> relazione <span class=\"_ _2\"></span>sul Governo <span class=\"_ _2\"></span>societario <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>gli Assetti <span class=\"_ _2\"></span>proprietari <span class=\"_ _2\"></span>riferita <span class=\"_ _2\"></span><span class=\"ff9\">all\u2019esercizio<span class=\"ff3\"> viene approvata <span class=\"_ _2\"></span>dal<span class=\"_ _4f\"> </span></span></span></span>Consiglio <span class=\"_ _27\"></span>di <span class=\"_ _29\"></span>Amministrazione <span class=\"_ _29\"></span>e <span class=\"_ _27\"></span>pubblicata <span class=\"_ _29\"></span>annualmente <span class=\"_ _29\"></span>sul <span class=\"_ _27\"></span>sito <span class=\"_ _29\"></span>della <span class=\"_ _27\"></span>societ\u00e0 <span class=\"_ _29\"></span>www.tipspa.it <span class=\"_ _27\"></span>nella<span class=\"_ _4f\"> </span>sezione <span class=\"ff9\">\u201cGoverno</span> <span class=\"ff9\">Societario\u201d.</span> ",
   "dimensions": {
    "concept": "tip:DisclosureOfCorporateGovernance",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "Attestazione <span class=\"_ _28\"></span>del <span class=\"_ _28\"></span>Di<span class=\"_ _3\"></span>rigente <span class=\"_ _28\"></span>Preposto <span class=\"_ _28\"></span>alla<span class=\"_ _3\"></span> <span class=\"_ _28\"></span>redazio<span class=\"_ _3\"></span>ne <span class=\"_ _28\"></span>dei <span class=\"_ _2\"></span>documenti <span class=\"_ _28\"></span>contabili <span class=\"_ _28\"></span>societari <span class=\"_ _2\"></span>e <span class=\"_ _28\"></span>degli<span class=\"_ _4f\"> </span>organi ammi<span class=\"_ _3\"></span>nistrativi <span class=\"_ _3\"></span>delegati <span class=\"_ _3\"></span><span class=\"ls9\">ai</span> <span class=\"_ _3\"></span>sensi <span class=\"_ _27\"></span><span class=\"ffc\">dell\u2019art.</span> <span class=\"ls9\">81<span class=\"_ _3\"></span></span>-ter <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Regolamento <span class=\"_ _3\"></span>CONSOB <span class=\"_ _3\"></span><span class=\"ls26\">n.</span> <span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>1971<span class=\"_ _4f\"> </span>del <span class=\"lsb\">14</span> maggio 1999 e successive modifiche e integrazioni<span class=\"_ _2\"></span>.<span class=\"_ _4f\"> </span>1.<span class=\"ff6 ls0\"> <span class=\"_ _3c\"> </span><span class=\"ff3\">I<span class=\"_ _2\"></span> <span class=\"_ _27\"></span>sottoscritti <span class=\"_ _29\"></span>Alessandra <span class=\"_ _27\"></span>Gritti, <span class=\"_ _27\"></span>in <span class=\"_ _29\"></span>qualit\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _27\"></span>Amministratore <span class=\"_ _29\"></span>Delegato <span class=\"_ _27\"></span>e <span class=\"_ _29\"></span>Claudio <span class=\"_ _27\"></span>B<span class=\"_ _3\"></span>erretti, <span class=\"_ _27\"></span>in<span class=\"_ _4f\"> </span></span></span>qualit\u00e0 di <span class=\"_ _3\"></span>Dirigente Preposto <span class=\"_ _3\"></span>di Tamburi <span class=\"_ _3\"></span>Investment Partners S.p.A. a<span class=\"_ _3\"></span>ttestano, tenuto anche<span class=\"_ _4f\"> </span>conto <span class=\"_ _28\"></span>di <span class=\"_ _28\"></span>qua<span class=\"_ _3\"></span>nto <span class=\"_ _28\"></span>previsto <span class=\"_ _28\"></span>dall\u2019art. <span class=\"_ _28\"></span>154<span class=\"_ _3\"></span><span class=\"ff3\">-bis, <span class=\"_ _28\"></span>commi <span class=\"_ _28\"></span>3 <span class=\"_ _28\"></span>e <span class=\"_ _28\"></span>4 <span class=\"_ _2\"></span>del <span class=\"_ _28\"></span>decreto <span class=\"_ _28\"></span>legislativo <span class=\"_ _28\"></span>24 <span class=\"_ _28\"></span>febbraio <span class=\"_ _2\"></span>1998,<span class=\"_ _4f\"> </span></span>n. 58:<span class=\"_ _4f\"> </span>\u25aa<span class=\"ff6\"> <span class=\"_ _1d\"> </span><span class=\"ff9\">l\u2019a<span class=\"_ _3\"></span>deguatezza in relazione alle caratteristiche dell\u2019impresa e<span class=\"_ _4f\"> </span></span></span>\u25aa<span class=\"ff6\"> <span class=\"_ _1d\"> </span><span class=\"ff9\">l\u2019e<span class=\"_ _3\"></span>ffettiva applicazione nel corso del periodo cui si riferisce il bilancio con<span class=\"_ _2\"></span>solidato<span class=\"_ _4f\"> </span></span></span>delle <span class=\"_ _29\"></span>procedure <span class=\"_ _5\"></span>amministrative <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>contabili <span class=\"_ _5\"></span>per <span class=\"_ _29\"></span>la <span class=\"_ _5\"></span>formazione <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>bilancio <span class=\"_ _29\"></span>consolidato <span class=\"_ _5\"></span>al <span class=\"_ _29\"></span>3<span class=\"_ _27\"></span>1<span class=\"_ _4f\"> </span>dicembre <span class=\"ls9\">202</span>4.<span class=\"_ _4f\"> </span>Al riguardo non sono emersi aspetti di rilievo.<span class=\"_ _4f\"> </span>2.<span class=\"ff6 ls0\"> <span class=\"_ _3c\"> </span></span>Si<span class=\"ls0\"> attesta, inoltre, che:<span class=\"_ _4f\"> </span></span>a) <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>bilancio <span class=\"_ _29\"></span>consolidato <span class=\"_ _27\"></span>chiuso <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>3<span class=\"_ _3\"></span>1 <span class=\"_ _29\"></span>dicembre <span class=\"_ _29\"></span><span class=\"lse\">202<span class=\"_ _3\"></span></span>4 <span class=\"_ _29\"></span>corrisponde <span class=\"_ _29\"></span>alle <span class=\"_ _29\"></span>risultanze <span class=\"_ _29\"></span>dei <span class=\"_ _27\"></span>libri <span class=\"_ _29\"></span>e<span class=\"_ _4f\"> </span>delle scritture contabili;<span class=\"_ _4f\"> </span>b) <span class=\"_ _a\"> </span>il <span class=\"_ _2a\"> </span>bilancio <span class=\"_ _2b\"> </span>consolidato <span class=\"_ _2b\"> </span>chius<span class=\"_ _3\"></span>o <span class=\"_ _2b\"> </span>al <span class=\"_ _2a\"> </span>31 <span class=\"_ _2a\"> </span>dicembre <span class=\"_ _2b\"> </span>2024 <span class=\"_ _2b\"> </span>\u00e8 <span class=\"_ _2a\"> </span>stato <span class=\"_ _2b\"> </span>redatto <span class=\"_ _2a\"> </span>in <span class=\"_ _2b\"> </span>conformit\u00e0 <span class=\"_ _2b\"> </span>agli<span class=\"_ _4f\"> </span>International <span class=\"_ _2c\"> </span>Fina<span class=\"_ _3\"></span>ncial <span class=\"_ _2c\"> </span>Reporting <span class=\"_ _1d\"> </span>Standards <span class=\"_ _2c\"> </span>(IFRS) <span class=\"_ _1d\"> </span>ed <span class=\"_ _2c\"> </span>a<span class=\"_ _3\"></span>lle <span class=\"_ _1d\"> </span>relative <span class=\"_ _2c\"> </span>interpretazioni<span class=\"_ _4f\"> </span>pubblicati <span class=\"_ _7\"> </span>dall\u2019International <span class=\"_ _7\"> </span>Accounting <span class=\"_ _6\"> </span>Standard <span class=\"_ _7\"> </span>Board <span class=\"_ _7\"> </span>(IASB) <span class=\"_ _6\"> </span>e <span class=\"_ _7\"> </span>adottati <span class=\"_ _7\"> </span>dalla<span class=\"_ _4f\"> </span>Commissione  delle  Comunit\u00e0 <span class=\"_ _4\"> </span>E<span class=\"_ _3\"></span>uropee  con  regol<span class=\"_ _2\"></span>amento  n.  1725/2003  e  successive<span class=\"_ _4f\"> </span>modifiche, <span class=\"_ _5\"></span>conformemente <span class=\"_ _a\"> </span>al <span class=\"_ _a\"></span>regolamento <span class=\"_ _a\"></span>n. <span class=\"_ _5\"></span>1606/2002 <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Parlamento <span class=\"_ _5\"></span>Europeo <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>a<span class=\"_ _4f\"> </span>quanto <span class=\"_ _28\"></span>cons<span class=\"_ _3\"></span>ta, <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _28\"></span>idoneo <span class=\"_ _2\"></span>a <span class=\"_ _28\"></span>fornire <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>rappresentazione <span class=\"_ _28\"></span>veritiera <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>corretta <span class=\"_ _28\"></span>della <span class=\"_ _2\"></span>situazione<span class=\"_ _4f\"> </span>patrimoniale, economica e finanziaria consolidata di Tamburi Investment Partners S.p.A. c)<span class=\"ls0\"> <span class=\"_ _1a\"> </span><span class=\"ff9\">la relazione sull\u2019andament<span class=\"_ _2\"></span>o della gestione <span class=\"_ _2\"></span>comprende un\u2019analisi <span class=\"_ _2\"></span>attendibile dei <span class=\"_ _2\"></span>riferimenti<span class=\"_ _4f\"> </span></span></span>agli <span class=\"ff9\">eventi <span class=\"_ _2\"></span>importanti <span class=\"_ _2\"></span>che <span class=\"_ _28\"></span>s<span class=\"_ _3\"></span>i sono <span class=\"_ _2\"></span>verificati <span class=\"_ _2\"></span>nel <span class=\"_ _28\"></span>cors<span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>dell\u2019esercizio <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>loro <span class=\"_ _2\"></span>incidenza <span class=\"_ _2\"></span>sul<span class=\"_ _4f\"> </span></span>bilancio <span class=\"_ _27\"></span>consolidato <span class=\"_ _27\"></span>semestrale <span class=\"_ _27\"></span>abbreviato, <span class=\"_ _27\"></span>unitamente <span class=\"_ _27\"></span>ad <span class=\"_ _27\"></span>una <span class=\"_ _27\"></span>descrizione <span class=\"_ _27\"></span>dei <span class=\"_ _27\"></span>principali<span class=\"_ _4f\"> </span>rischi <span class=\"_ _2f\"> </span>ed <span class=\"_ _9\"> </span>incertezze. <span class=\"_ _2f\"> </span>La <span class=\"_ _9\"> </span>relazione <span class=\"_ _2f\"> </span>sull\u2019andamento <span class=\"_ _9\"> </span>della <span class=\"_ _2f\"> </span>gestione <span class=\"_ _9\"> </span>comprende,<span class=\"_ _3\"></span><span class=\"ff3\"> <span class=\"_ _2f\"> </span>altres\u00ec,<span class=\"_ _4f\"> </span></span>un\u2019analisi attendibile delle informazioni sulle operazioni rilevanti con parti correlate.<span class=\"_ _4f\"> </span>L\u2019Amministratore<span class=\"ff3\"> Delegato </span>Il<span class=\"ls0\"> Dirigente Preposto<span class=\"_ _4f\"> </span></span>Milano, <span class=\"ls9\">14</span> marzo <span class=\"ls9\">202</span>5",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "Tamburi Investment Partners S.p.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "it",
    "entity": "scheme:81560017CF8066680595",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  }
 }
}